OpenCharities

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2020-12-31-accounts

Page
ReportoftheTrustees 3to7
Independent
Examiner's
Report
Statement
ofFinancial Activities
Balance Sheet 10
Notes tothe Financial Statements 11to16
Detailed Statement ofFinancial Activities 17to 18

2020 2019
Unrestricted Restricted Total funds Total funds
funds funds
Notes 6 E f E
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary
income
99,220 5,723 104,943 134,791
Grants, including Government JRS 6,282 7,808 14,090
Legacies 5,500
Activities forgene rating funds 9,818 9,818 13,914
investment
income
3,440 18 3,458 3,841
Other income 171 171 543
Incoming resources from charitable
activities
Use ofchurch premises 8,370 8,370 20,545
Total incoming resources 127,301 13,549 140,850 179,134
RESOURCES EXPENDED
Church Activities
Church activities 127,003 13,058 140,061 142,930
Catering costs 8,105 8,105 10,439
Other resources expended 11,290 11,290 13,267
Total resources expended 146,398 13,058 159,456 166,636
NETINCOMING/(OUTGOING) RESOURCES
BEFORETRANSFERS (19,097) 491 (18,606) 12,49&
Gross transfers betweenfunds 10 950 ( 950)
Net incoming/(outgoing) resources (18,147) ( 459) (18,606) 12,498
RECONCIUATION
OF FUNDS
Total funds brought forward 385,494 18,146 403,640 391,142
TOTAL FUNDS CARRIED FORWARD
2020 2019
Unrestricted Restricted Total funds Total funds
funds funds
Notes E E E E
FIXEDASSETS
Tangible assets 7 101,189 101,189 112,478
CURRENT ASSETS
Debtors 8 17,286 17,286 15,809
Cash at bank and in hand 252,024 17,687 269,711 279,848
269,310 286,997 295,657
CREDITORS
Amounts
falling due within one year
9 (3,152) (3,152) (4,495)
NET CURRENT ASSETS 266,158 17,687 283,845 291,162
TOTAL ASSETS LESSCURRENT LIABILITIES 367,347 17,687 385,034 403,640
NET ASSETS 367,347 17,687 385,034 403,640
FUNDS 10
Unrestricted
funds
367,347 385,494
Restricted funds 17,687 18,146
TOTAL FUNDS 385,034 403,640

2020 2019
f E
Fundraising events 41 1,531
Catering activities 9,777 11,863
Office costs recharges
9,818 13,394
3, INVESTMENT INCOME
2020 2019
f E
Deposit account interest 3,458 3,841
4. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
2020 2019
E E
Incomefromuseof premises 8,370 20,545

2020 2019
E f
Wages and salaries 42,208 44,479
Other pension costs 1,266 1,225
43,474 45,704
2020 2019
Kitchen 1 1
Child Contact Centre 1 1
Site supervisors/Cleaning 2 2
Administration 1 1

7. TANGIBLE FIXEDASSETS TANGIBLE FIXEDASSETS
Equipment,
Heating fixtures &
system fittings Totals
E 6
Cost
At 1January 2020 62,497 145,517 208,014
Additions
Disposals
At 31December 2020 ~62497 145,517 208,014
Depredation
At 1January 2020 11,042 84,493 95,535
Chargeforyear 2,500 8,790 1L290
Eliminated
on disposal
At 31December 2020 ~13542 93,283 106,825
Net book value
At 31December 2020 48,955 52,234 101,189
At 31December 2019 51,455 61,023 112,478
8. DEBTORS:AMOUNTS FALUNG DUE WITHIN ONE YEAR
2020 2019
f. E
Debtors 3,372 3,197
Interest due
Prepayments 8,934 7,652
Gift Aid 4,980 4,960
17,286
9. CREDITORS: AMOUNTS FAWNG DUE WITHIN ONE YEAR
2020 2019
E E
Creditors and accruals 3,152 4,495

10. MOVEMENT IN FUNDS MOVEMENT IN FUNDS MOVEMENT IN FUNDS
Net Transfers
movementin between
At 1/1/20 funds funds At 31/12/20
6 6 E f
Unrestricted
funds
Generalfund 172,656 (16,957) 950 156,649
Property Maintenance Reserve 9,830 (1,362) 8,468
Lift Replacement Reserve 11,858 24 11,882
Equipment
Replacement
Fund 12,500 (802) 11,698
Pastoral Care Fund 100 100
Peter Robertson Fund 178,550 178,550
385,494 (19,097) 950 367,347
Restricted funds
Daigle Bequest 2,844 6 2,850
Parkhouse bequest(Youth work) 2,907 6 2,913
Cooperbequest 3,030 (2,735) 295
Outreach
Fund
1,250 2 1252
Allotment
Fund
223 223
Kitchen Equipment Fund 354 354
Jolly Tots 1,125 265 ( 500) 890
Art Group/Crafty Lot 365 101 ( 200) 266
Flower Committee 337 ( 10) 327
Fdday Friendship Club 5,711 ( 78) ( 250) 5,383
Meals delivery project 2,934 2,934
18,146 491 ( 950) 17,687
TOTAL FUNDS 403,640 (18,606) 385,034

Incoming Resources Movement
resources expended in funds
f E E
Unrestricted
funds
Generalfund 125,537 (142,494) (16,957)
Property Maintenance Reserve 1,716 (3,078) (1,362)
Lift Replacement Reserve 24 24
Equipment
Replacement
Fund 24 (826) (802)
Pastoral Care Fund
Peter Robertson Fund
127,301 (146,398) (19,097)
Restrictedfunds
Daigle Bequest 6
Parkhouse
bequest (Youth work)
6
Cooperbequest (2,735) (2,735)
Outreach Fund 2
AllotmentFund
Kitchen Fund
Jolly Tots 336 ( 71) 265
Art Group/Crafty Lot 101 101
Flower Committee 154 ( 164) ( 10)
Friday Friendship Club 136 ( 214) ( 78)
Child Contact Centre 7,808 (7,808)
Manse repairs 2,000 (2,000)
Meals delivery project 3,000 ( 66) 2,934
13,549 (13,058) 491
TOTAL FUNDS 140,850 (159,456) (18,606)

2020 2019
E f
INCOMING RESOURCES
Voluntary
Income
Collections and other congregation giving 79,084 85,972
Other donations 7,692 26,775
Grants including Government JRSfurlough support 14,090
Gift Aid recoverable 17,444 18,779
Legacies 5,500
Subscriptions 723 3,800
Otherincome 171 2,062
119,204 142,888
Activitiesfor generatingfunds
Fundraising
events
41
Catering activities 9,777 11,863
9,818 11,863
Investment
income
Deposit account interest 3,458 3,839
Incoming resources from charitable activities
Income fromuse of premises 8,370 20,544
Total incoming resources 140,850 179,134

RESOURCES EXPENDED
2020 2019
E
Church activities
Wages and related costs 42,208 43,680
Pensions 1,266 1,225
URC Ministry and Mission contribution 42,531 41,019
Other worship and ministry costs 2,263 6,105
Premises costs 13,611 14,361
Telephone 2,137 1,980
Office costs (computers, copier, postage and stationery) 1,694 2,297
Manse costs 11,102 7,390
General
maintenance
14,714 14,915
Costs related to Covid-19 pandemic (sanitiser, cleaning etc.) 933
Ministers motor iktravel costs 1,366 1,472
Sundries 545 1,580
Fundraising
costs
370
Mission and charitable
giving
5,079 5,900
Child Contact Centre and creche costs 612 524
Youth &children's work costs 81
Peter Robertson
Fund grants
(tooutside organisations)
140,061 142,899
Catering costs
Kitchen costs
(excludingwages)
8,105 10,470
8,105 10,770
Other resources expended
Depreciation ofheating system 2,500 2,500
Depreciation ofequipment, fixtures and fittings 8,790 10,767
Loss on disposal oftangible fixed assets
11,290 13,267
Total resources expended 159,456 166,636
Net surplus / (deficit) (18,606) 12,498