2022-12-31-accounts - Colwall Community Church

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		Page
Report of the Trustees		1 to5
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet		8to9
Notes to the Financial	Statements	10to 17

Recommended categories by	Recommended categories by	Recommended categories by		Unrestricted	Restricted
activity			Notes	funds 6	funds 6	2022 6	2021 6
Income
Donations and legacies				72,479	89,549	162,067	216,470
Activities for Generating		Funds		130		130	70
Charitable activities				286	4,759	5,045	3,314
Investments				5,152	61	5,213	5,158
Total Income				78,047	94,368	172,415	225,012
Expenditure
Raising Funds
Charitable activities				5,166	90,456	95,622	79,912
Support Costs				35,864	106	35,970	34,637
Other				9,960	3,434	13,394	31,047
Total Expenditure				50,989	93,997	144,986	145,597
Transfers between	funds			(5,697)	5,897
Net movement in funds				21,180	6,251	27,429	79,416
Reconciliation offunds:
Total funds brought	forward			291,718	267,572	559,290	524,280
Total funds canted forward				312,896	273,823	586,719	559,290

Balance sheet
			Unrestricted	Restricted
		Notes	funds	funds	2022	2021
				6	6
Fixed assets
Tangible assets			453,677	197,202	650,879	650,879
Total fixed asseR			453,677	197,202	650,879	650,879
Current assets
Cash at bank and in hand		8	50,156	77,621	127,777	109,270
Total current assets			50,156	77,621	127,777	109,270
Creditors: amounts	falling
due within one year			1,195	1,001	2,196	1,835
Net current
assets/(liabilities)			48,961	76,620	125,581	107,435
Total assets less current
liabilities			502,638	273,823	776,460	758,314
Creditors: amounts	falling
due after one year		9	189,742		189,742	199,025
Total net assets or
liabilities			312,896	273,823	586,718	559,289
Funds ofthe Charity
Restricted income funds		to		273,823	273,823	267,572
Unrestricted funds		to	312,896		312,896	291,718
Total funds			313,405	273,823	586,719	559,290

Note 2	Accounting	policies
2.1Income
Recognition ofincome		These are included in the Statement of Financial 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.
Offsetting		There has been no offsetting ofassets and liabilities, or income and
		expenses, unless required or permitted by the FRS 102SORP or FRS 102.
Grants and	donations	Grants and donations are only included in the SoFA when the general
		income recognition criteria are met (5.10to 5.12FRS102SORP).
		In the case of performance related grants, income must only be recognised
		to the extent that the charity has provided the specified goods or services
		as entitlement to the grant only occurs when the performance related
		conditions are met (5.16FRS 102SORP).
Legacies		Legacies are included in the SOFA when receipt is probable, that is, when
		there has been grant of probate, the executors have established that there
		are sufficient assets in the estate and any conditions attached to the 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		Gift Aid receivable is included in income when there isa valid declaration
donations	and gifts	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 or the terms ofthe appeal have
		specified otherwise.
Support costs		The charity has incurred expenditure on support costs.

Volunteer	help		The value of any voluntary help received is not included in the accounts but
			is described in the trustees' annual report.
Income from	interest,		This is included in the accounts when receipt is probable and the amount
royalties and	dividends		receivable can be measured reliably.
2.2 Expenditure		and Liabilities
Liability recognition			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 of the obligation can be measured with reasonable
			certainty.
Governance	and support		Support costs have been allocated between governance costs and other
costs			types of support. Governance costs comprise all costs involving public
			accountability ofthe charity and its compliance with regulation and good
			practice.
Creditors			The charity has creditors which are measured at settlement amounts less
			any trade discounts
2.3Assets
Tangible fixed		assets for	These are capitalised ifthey can be used for more than one year, and cost
use by charity			at least
			They are valued at cost and have been revalued in 2018on current market
			value.
			The depreciation rates and methods used are disclosed in note 7
Debtors			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.

Note 3 Income
						Unrestricted	Restricted
		Analysis		ofincome		funds	funds	2022	2021
								6	5
Donations	Donations		and	gifts, including
and legacies:	gift aid					58,803	1,820	60,623	71,477
	Legacies					8,000		8,000
	General grants			provided	by
	government/other			charities			86,187	86,187	143,524
	Other					5,676	1,541	7,217	1,470
	Total					72,479	&9,549	162,027	216,470
Activities for
Generating	Room	Hire	for Events			130		130
Funds:	Sales	—Crafts &Magazines							70
	Total					130		130	70
Charitable
Activities:	Youth	Parental		Contributions			2,810	2,810	2,951
	Youth	Misc. Income					206	206	363
	Other					286	1,743	2,030
	Total					286	4,759	5,045	3,314
Income from	Interest income					10	61	71
investments:	Rental	and	leasing income			5,141		5,141	5,158
	Total					5,152	61	5,213	5,158
TOTAL INCOME						78,047	94,368	172,415	225,012

Note 4	Expenditure
		Unrestricted	Restricted
	Analysis ofexpenditure	funds	funds	2022	2021
					6
Expenditure	Mission Support	3,400		3,400	3,077
on charitable	Children's work				238
activities	Church Development	600		600
	Youth church	300	2,150	2,450	1,516
	Catering				366
	School Hire				442
	Devotional Service Materials			399	507
	Youth team cost		28,186	28,186	25,405
	Youth activities		8,567	8,567	6,433
	Youth summer project		6,106	6,106	1,085
	Youth large equipment		9,702	9,702	8,189
	Youth small equipment		2,243	2,243	967
	Youth worker		30,608	30,608	26,417
	Youth training		504		753
	Youth trips				558
	Youth expenses				3,125
	Community Hub		303	303	438
	Miscellaneous Donations	466	2,088	2,554	395
	Total	5,166	90,456	95,622	79,912
Support Costs	Property Maintenance Silver Street Maintenance	1,159 778		1,159 778	2,042 2,005
	Insurance	1,425		1,425	1,285
	Cleaning	1,497		1,497	1,854
	Conferences &Training	24		24
	Administration	4,376		4,376	11,140
	Administration costs	8,228		8,228	3,492
	Finance Officer	4,020		4,020	3,732
	AV Maintenance	567		567	79
	Planning &Away Days	267		267
	Safety &Safeguarding	145		145	403
	Energy &Water	10,020		10,020	4,431
	Telecommunications	1,899		1,899	1,554
	Website & IT	195		195	302
	Affiliation Fees	572		572	1,492
	Bank Charges	154		260	288
	Governance	540		540	540
	Total	35,664	106	35,970	34,637
Other
Resources used	Silver Street Development Feasibility Studies	235 121	3,434	235 3,555	11,210 13,220
	Mortgage Interest &Charges	9,604		9,604	6,497
	Repayment of Prior Year Income				120
	Total	9,960	3,434	13,394	31,047
Total Expenditure		50,989	93,997	144,986	145,597

					2022	2021
						K
Governance
Independent	examiner's	fees			540	540
Other fees (for example:		financial advice, consultancy,	accountancy	services)
paid to the independent		examiner

6.1Staff Costs
				2022	2021
				6	6
Salaries and wages
				68,035	68,322
Pension costs (deffned contribution		pension	plan)	1,220	745
Total staff costs				69,255	69,068
There were 7(2021:7)employees	in	post during	the year.

					Freehold	Other land	Plant,	Fixtures,	Total
					land &	8	machinery	fittings
					buildings	buildings	and motor	and
							vehicles	equipment
					6	6		6	5
At the beginning			of the year		650,679				650,879
Additions
Revaluations
Disposals
At end ofthe		year			850,879				650,879
7.2 Depreciation				and impairments
At beginning		ofthe year
Disposais
Depreciation
Impairment
Transfers*
At end of	the	year
7.3Net book value
Net book	value at			the	650,879				650,679
beginning	of	the	year
Net book	value at			the end of	650,879				650,879
the year
Basis for	Depreciation
Freehold	Land and Buildings				Nil depreciation

Note	8	Cash at bank and in hand
			2022	2021
			8	6
Cash	at	bank and on hand	127,777	109,270
Total			127,777	109,270
Note	9	Creditom and accruals

Note 9 Creditom and accr 9.1Analysis ofcreditors	uals	uals
	Amounts falling due within one year		Amounts falling due after more than one year
	2022	2021	2022	2021
	6	6	6	6
Taxation and social security	907
Mortgage			189,742	194,025
Accruals and Deferred Income	609	971
Other creditors	480			5,000
Total	1,716	1,835	189,742	199,025

			Fund							Fund
Fund names	I-	Purpose	balances brought forward		Income	Expenses	Other Gains/ Losses	Transfers		balances carried forward
			5		5	5	5	5		K
Silver	R	New	203,747		600	(3,434)		5,000 205,913
Street Youth	R	Property Youth	63,013		88,607	(85,997)				65,624
Work		Work
Church	R	Church	811		830	(2,150)			509
Youth		Youth
Community	R	Community			2,588	(303)				2,285
Hub
Ukraine		Ukraine			1,743	(2,113)			370
Refugees General		Refugees General	291,719		70,047	(51,529)		(5,879) 305,895
		Fund
Roy	D	Roy			8,000					8,000
Eames		Eames
		Legacy
Total Funds sheet	as	per balance	559,290		172,415	(144,985)				585,719
10.2 Details	ofmaterial funds held and			movements		during the PREVIOUS		reporting	period
			Fund							Fund
			balances				Other			balances
names		Pu se	brought forward	Income 5 Expenses 5			Gains/ Losses E	Transfers E		carried forward 5
Silver		New
Street	R	Property	187,264		29,818	(16,943)		3,609		203,747
Youth		Youth
Work	R	Work	17,822	115,463		(73,300)		3,028		63,013
Church		Church
Youth	R	Youth			2,336	(1,525)				811
Communi		Communi
ty Hub	R	ty Hub				(438)		438
		General
General	U	Fund	274,789		77,396	(53,391)		7,075		291,719
Total Funds as per balance sheet			479,975	225,012		(145,597)				559,290

Between general fund and	Net funding	of repayment	5,000
New Property fund	funds
Between general fund and	To support	ongoing costs	509
Church Youth
Between general fund and	To support	outgoing costs	370
Ukraine Refugees