## ## ## ## ## ## ## ## ## ## ## ## ## ## |Recommended
categories by
activity|Unrestricted
funds|Restricted
funds|2021|2020| |---|---|---|---|---| |Income|||R|| |Donations
and legacies
Activities for Generating
Funds
Charitable
activities
Investments
Total Income|72,167
70
5,158
77,306|144,302
3,314
147,6'l7|216,470
70
3,314
5,158
225,012|127,709
490
1,498
973
130,670| |Expenditure||||| |Raising Funds||||| |Charitable
activities
Support Costs
Other
Total Expenditure|4,745
34,541
14,104
53,301|75,167
96
16,943
02,206|79,912
34,637
31,047
145,507|58,644
32,135
4,861
05,630| |Traneiers betvreen funds|(7,075)|7,075||| |Net movement
in funds|16,932|62,487|78+16|35,030| |Reconciliation offunds:||||| |Total funds brought forward
Tolal funds carried forward|274,788
281,718|205,085
267,572|479,874
550,200|444,843
47$,874| ||||Unrestricted|Restricted||| |---|---|---|---|---|---|---| ||||funds|funda|2021|2020| |Fixed assets||||||| |Tangible assets
Total fixed asaels|||453,677
453,677|197,202
187,202|650,879
650,87$|650,879
650,87$| |Current assets||||||| |Cash at bank and in
Tolsl cunent asaels|hand|s|33,009
33,00$|76,260
76,260|109,270
10$,270|41,478
41+78| |Creditors: amounts|falling|||||| |due within one year||||891|1,835|2,483| |Net current||||||| |assets/(liabililea)|||32,065|75,370|107,435|38,$85| |Total asaels lees current||||||| |liabHSes|||485,742|272,572|758,314|68$,874| |Creditors: amounts|falling|||||| |due after one year|||194,025|5,000|199,025|210,000| |Total net assets or||||||| |liabilities|||2$1,717|267,572|55$,288478,874|| |Funda ofthe Charity||||||| |Restricted income funds||10||267,572|267,572|205,085| |Unrestricted
funds
Total funda||10|291,718
2$1,718|267,572|291,718
55$,2$0|274,788
47$,874| ## |Note 1BasisofaccounIng|Note 1BasisofaccounIng|| |---|---|---| |These accounts have been prepared
under the historical cost convention
with items recognised at cost
ortransaction
value unless otherwise stated
in the relevant note(s) tothese accounts.||| |The accounts have been|prepared
in accordance with:|| |the Statement ofRecommended
Practice: Accounting
and Reporting
by Charities
preparing
their
accounts
in accordance with the Financial Reporting
Standard
applicable
in the UK and Republic of
Ireland (FRS102)issued on 16July 2014and with the Financial
Reporting
Standard
applicable
in the
United Kingdom and Republic ofIreland (FRS102)and with the Charities Act 2011.||| |The charity constitutes a|public benefit entity as defined by FRS102.|| |Nots 2
AccounIng|pollclee|| |2.1income||| |RecogniIon ofincome||These are induded
in the Statement ofFinancial Activities (SoFA) when:| |||~
the charity becomes entitled to the resources;| |||~
it is more likely than not that the trustees
will receive the resources;| |||~
the monetary
value can be measured
with sufficient
reliability.| |||There has been no offsetting ofassets and liabilities, or income and| |||expenses, unless required
or permitted
by the FRS102SORP or FRS102.| |Grants and donaIone||Grants and donations are only induded
in the SoFA when the general
income recognition
criteria are met (5.10to5.12FRS102SORP).| |||In the case ofperformance
related grants, income must only be recognised
tothe extent that the charity has provided the specified goods or services
as entitlement
to the grant only occurs when the pert'ormance
related| |||conditions are met (5.16FRS102SORP).| |||Legacies are induded
in the SOFA when receipt is probable, that is, when
there has been grant ofprobate, the executors have established
that there| |||are sufficient assets in the estate and any conditions attached tothe legacy
are either within the control ofthe charity or have been met.| |Government
grants||The charity has received government
grants
in the reporting
period| |Tax reclaims on
donaIone and gifts||Gift Aid receivable
is induded
in income when there isa valid dedaration
from the donor.
Any Gift Aid amount recovered on a donation
is| |||considered to be part ofthat gift and is treated as an addition to the same| |||fund as the initial donation
unless the donor orthe terms ofthe appeal have
specified otherwise.| |Support costs||The charity has incurred
expenditure
on support costs.| ||||Coiwaii Community
Church, registentd
number 07737315
Forthe Year Ended 31"December 2021|Coiwaii Community
Church, registentd
number 07737315
Forthe Year Ended 31"December 2021| |---|---|---|---|---| |Notes tothe|accounts||(Note 2 cont)|| |Volunteer
help||||The value ofany voluntary
help received is not included
in the accounts but
is described
in the trustees'
annual
report.| |Income from
royalties and|interest,
dividends|||This is included
in the accounts when receipt is probable and the amount
receivable can be measured
reliably.| |2.2 Expenditure||and Uabililee||| |Liability recognitton||||Liabilities are recognised
where
it is more likely than not that there isa| |||||legal or constructive
obligation
committing
the charity to pay out resources
and the amount ofthe obligation can be measured
with reasonable| |||||certainty.| |Governance
costs|and|euppok||Support costs have been allocated between governance
costs and other
types ofsupport.
Governance
costs comprise
all costs involving
public
accountability
ofthe charity and its compliance
with regulation
and good
practice.| |||||The charity has creditors which are measured
at seNement
amounts
less
any trade discounts| |2.3Aesete||||| |Tangible fixed
uee by charity|aesete for|||These are capitalised
ifthey can be used for more than one year, and cost
at least| |||||They are valued atcost and have been revalued
in 2018on current market| |||||value.| |||||The depreciation
rates and methods used are disclosed
in note 7| |||||Debtors (including trade debtors and loans receivable) are measured
on| |||||initial recognition at settlement
amount after any trade discounts or amount
advanced
by the charity.
Subsequently,
they are measured
at the cash or
other consideration
expected to be received.| ||||Unrestricted|Restricted||| |---|---|---|---|---|---|---| ||||funde|funds|2021|2020| |DonaIone
and legacies:|Donations and gifts, induding
gift aid||69,088|2,389|71,477|K
66,944| ||General grants provided|by||||| ||government/other
charities||1,739|141,784|143,524|60,765| ||||1,340|129|1,470|| ||Total||72,187|1u,302|218,470|127,700| |Ac5vfttes for||||||| |Generating|Room Hire for Events|||||| |Funds:|Sales —Crafts 8 Magazines
Event Fees and Expenses||70||70|| ||Total||70||70|| |Charitable||||||| |Acttvfles:|Youth Parental
Contributions|||2,951|2,951|345| ||Youth Misc. Income|||363|363|245| ||Other
Total|||||908| |||||3,314|3,314|1P08| |Income frwn|Interest income|||||| |inveetmente:|Rental and leasing income
Total||5,158
5,158||5,158
5,158|973
073| |TOTAL INCOME|||7T,308|14T,817|225,012|130,5TO| ## ||Analysis ofexpenditure|Unrestricted
funds|Restricted
funds|2021
R|2020
f| |---|---|---|---|---|---| |Expenditure
on charitable
activities|Mission Support
Local Mission Support
Children's
work
Church Development
Outreach
(inc Alpha)||77|3,077|2,970
42
1,707| ||Pastoral Support
Pastoral Worker
Playgroup
Youth church
Catering
Pulpit Fees
School Hire
Church Social Events
Devotional Service Materials
Youth team cost
Youth activities
Youth summer project
Youth large equipment
Youth small equipment
Youth worker
Youth training
Youth trips
Youth expenses
Youth group
Community
Hub
Miscellaneous
Donations
Total|141
171
245
4,745|1,375
195
25,405
6,433
1,085
8,189
967
26,417
753
558
3,125
150
75,167|1,516
366
507
25,405
6,433
1,085
8,189
967
26,417
753
558
3,125
438
395
70,012|25
8,694
104
82
200
1,100
109
119
42,126
1,366
56,644| |Support
Costs|Property Maintenance
Silver Street Maintenance
Insurance
Cleaning
Conferences
&Training
Administration
Administration
costs
Finance Oflicer
AV Maintenance
Communications
&Publicity
Leadership expenses|2,042
2,005
1,285
1,854
11,140
3,492
3,732
79||2,042
2,005
1,285
1,854
11,140
3,492
3,732
79|1,648
529
1,146
1,579
226
14,417
2,936
2,848
302
367| ||Planning
&Away Days||||| ||Safety &Safeguarding
Energy &Water
Telecommunications
Website &IT
Afliliation Fees
Bank Charges
Governance|403
4,431
1,554
302
1,492
192||403
4,431
1,554
302
1,492
288|258
1,625
1,570
143
1,809
120| ||Total|540
34,541||540
34,637|612
32,135| |Other||||||| |---|---|---|---|---|---|---| |Resources
used|Silver Street Development
Feasibility Studies||7,382
105|3,828
13,115|11,210
13,220|| ||Mortgage
Repayment
Total|Interest &Charges
ofPrior Year Income|6,497
120
14,104|16,643|6,497
120
31,047|4,157
704
4,861| |Total Expenditure|||53,361|a2,206|14s,sar|as,640| |||Governance||||| |---|---|---|---|---|---|---| |Governance||||||| ||||||2021|2020| |||||||R| |Independent|examiner's|fees||||| |Other fees (for example:
paid to the independent||financial advice, consultancy,
examiner|accountancy|services)||| |||||||72| ## |6.1StaN Costa|||||| |---|---|---|---|---|---| |||||2021|| |||||R|| |Pension coats (defined contrtbution
Total staff costa||pension|plan)|68,322
745
Ba,068|59,216
745
sa,a62| |There were 7(2020:8)emphyees|in|post during|the year.||| ||||||Freehold
land 8
buildings|Other land
8
buildings|Other land
8
buildings|Plant,
machinery
and motor|Plant,
machinery
and motor|Fixtures,
fittings
and|Total| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||||vehicles||equipment|| |At the beginning
Additions|ofthe year||||R
650,879|||R||K|R
650,879| |Revaluations|||||||||||| |Disposals|||||||||||| |At end ofthe year
7.2 Depreckr5on||and impairments|||850,870||||||eeo,s78| |At beginning
ofthe year|||||||||||| |Disposals|||||||||||| |Depreciation|||||||||||| |Impairment|||||||||||| |Transfers|||||||||||| |At end ofthe year|||||||||||| |7.3Net book value|||||||||||| |Net book value at the
beginning
ofthe year|||||650,879||||||650,879| |Net book value at
the year||the|end of||eeo,s78||||||eeo,s78| |Basis for Deprecia5on|||||||||||| |Freehold Land and Buildings||||Nil|depreciation||||||| |Note 8
Cash at||bank and in hand|||||||||| |||||||||||2021|2020| ||||||||||||R| |Cash at bank and
Total|on||hand||||||109,270
10$,270||41,478
41,478| |Note 9|||Creditors and||accruals||||||| |8.1Analysis ofcreditors|||||||||||| |||||||Amounts
within
2021||falling due
one year
2020||Amounts
faging due
afler mom than one
year
2021
2020|| ||||||||||R|K|| |Taxation and social||security|||||||1,255||| |Mortgage
Other creditors
Total|||||||971
1,835||1+55|194,025
5,000
180.O25|200,000
10,000
210,000| ## |Fund
names|Fund
balances
brought
forward
Income|Expenses|Other
Gainsl
Losses|Other
Gainsl
Losses|Fund
balances
carrhld
Transfers
forward|Fund
balances
carrhld
Transfers
forward| |---|---|---|---|---|---|---| |Silver
Street
R
New
Property|187,264
29,818|(16,943)|||K
R
3,609
203,747|| |Youth
Work
R
Youth
Work|17,822
115,463|(73,300)|||3,028
63,013|| |Church
Youth
R
Church
Youth|2,336|(1,525)||||811| |Community
Hub
R
Community||(438)||||| |General
U
General
Fund|274,789
77,396|(53,391)|||(7,075)
291,718|| |Total Funds as per balance
sheet|47$,875
225,012|(145,5$7)||||55$,200| |10.2Details ofmalarial funds held and movements||during the PREVIOUS||reporting||period| |Purpose
Fund
5.
I|Fund
balances
brought
forward
Income
Expenses|||Tranaftn ~||Fund
balances
calrlod
forward| |Silver
New|K|||||R| |Street
Youth
R
Property
Youth|168,163
1,680|(1,197)|||18,638|187,264| |Work
R
Work
General|713
61,457|(42,126)|||2,222|17,822| |General
U
Fund|275,968
(67,553)|(52,317)|||(16,415)|274,789| |Total Funds aa per||||||| |balance sheet|444,044
130,670|($5,640)||||47$,075| |10.3Reasons for tranal'era|Inrtvreen
funda|||||| |Between general fund and
New Property fund|Net funding ofrepayment
and feasibility studies
ofloans from general funds|||||3,609| |Between general I'und and
Youth Wortt fund|Repayment
ofEmployment
Costs|||||3,028| |Between general fund and
Community
Hub|Tocover costs incurred
prior to receipt
in 2022||ofincome|||| ## ## ## ##