||||Pages| |---|---|---|---| |Trustees'
Annual
Report|||2to3| |Statement
of Financial|Activities||4to 5| |Balance Sheet|||| |Statement
of Cash flows|||7to8| |Notes to the Accounts|||9to16| |Detailed Statement
of|Financial|Activities|17to 18| ## ## ## ## ## ## ## ## ## ## ## |for the year|ended 31Decemb|er 2022|||| |---|---|---|---|---|---| ||||Unrestricted||| ||||funds|Total funds|Total funds| ||||2022|2022|2021| |||Notes|f|f|| |Income and|endowments||||| |from:|||||| |Donations|and legacies||51,593|51,593|60,257| |Other|||||34,200| |Total|||51,593|51,593|94,457| |Expenditure|on:||||| |Charitable|activities||19,019|19,019|16,441| |Other|||62,818|62,818|88,510| |Total|||81,837|81,837|104,951| |Net gains on|investments||||| |Net expenditure|||(30,244)|(30,244)|(10,494)| |Transfers
between
funds|||||| |Net expenditure
before other
gains/(losses)|||(30,244)|(30,244)|(10,494)| |Other gains|and losses||||| |Net movement
in funds|||(30,244)|(30,244)|(10,494)| |Reconciliation
offunds:|||||| |Total funds brought
forward|||6,163|6,163|16,660| |Total funds carried forward|||(24,081)|(24,081)|6,166| ||||10|(20,002)| |---|---|---|---|---| |||||8,763| |Creditors: Amount
falling|due within one year|||| |Net current (liabilities)/assets||||(11,326)| |Total assets less current|liabilities|||(6,100)| |Creditors: Amounts
falling due after more than one year|||12|(17,981)| |Provisions for liabilities||||| |Net (liabilities)/assets
excluding||pension asset or liability||(24,081)| |Total net (liabilities)/assets||||(24,081)| |The funds ofthe charity||||| |Restricted funds||||| |Unrestricted
funds||||| |General funds||||(24,081)| |||||(24,081)| |Reserves||||| |Total funds||||(24,081)| ## ## ## ## |last year and no chan|last year and no chan|last year and no chan|last year and no chan|ges
have been made to accounts for previous|years.|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Fund accounting||||||||||||||| |Unrestricted||funds||These are available for use at the discretion|ofthe trustees||||in furtherance|||of|the|| |||||general objects ofthe charity.||||||||||| |Designated||funds||These are unrestricted
funds earmarked
by|the trustees||for particular|||purposes.||||| |Revaluation||funds||These are unrestricted
funds which include|a revaluation|||reserve representing|||||the|| |||||restatement
of investment
assets at their market values.||||||||||| |Restricted|funds|||These are available for use subject to restrictions
imposed|||||by the donor||or|through||| |||||terms of an appeal.||||||||||| |Income||||||||||||||| |Recognition||of||Income is included
in the Statement
of Financial Activities|||||(SoFA) when|the||charity||| |income||||becomes entitled to, and virtually
certain to|receive, the||income and the||||amount|||of| |||||the income can be measured
with sufficient|reliability.|||||||||| |Income with||related||Where income has related expenditure
the|income and||related expenditure||||||is|| |expenditure||||reported
gross in the SoFA.||||||||||| |Donations|and|||Voluntary
income received
by way ofgrants,|donations||and gifts is included|||||in the||| |legacies||||the SoFA when receivable
and only when the Charity has||||unconditional||entitlement||||| |||||to the income.||||||||||| |Tax reclaims||on||Income from tax reclaims
is included
in the SoFA at the||same time as the||||||||| |donations|and||gifts|gift/donation
to which
it relates.||||||||||| |Donated services||||These are only included
in income (with an equivalent||amount
in expenditure)||||||||| |and facilities||||where the benefit to the Charity
is reasonably
quantifiable,|||||measurable||and|||| |||||material.||||||||||| |Volunteer|help|||The value of any volunteer
help received
is not included|||in||the accounts.|||||| |Investment||income||This is included
in the accounts when receivable.||||||||||| |Gains/(losses)|||on|This includes
any gain or loss resulting
from|revaluing
investments
to market||||||||value|| |revaluation||of|fixed|at the end ofthe year.||||||||||| |assets||||||||||||||| |Gains/(losses)|||on|This includes
any gain or loss on the sale of|investments.|||||||||| |investment||assets||||||||||||| ## ## ## ## ## ## ## ## ## ## |2
Statemen|t of F|inancial|Activities
- prior year|||| |---|---|---|---|---|---|---| ||||||Unrestricted|| ||||||funds|Total funds| ||||||2021|2021| |Income and endowments|||from:|||| |Donations|and|legacies|||60,257|60,257| |Other|||||34,200|34,200| |Total|||||94,457|94,457| |Expenditure|on:|||||| |Charitable|activities||||16,441|16,441| |Other|||||88,510|88,510| |Total|||||104,951|104,951| |Net income|||||(10,494)|(10,494)| |Net income before||other||||| |gains/(losses)|||||(10,494)|(10,494)| |Other gains and losses:||||||| |Net movement
in funds|||||(10,494)|(10,494)| |Reconciliation|offunds:|||||| |Total funds brought||forward|||16,660|16,660| |Total funds carried||forward|||6,166|6,166| |3
Income from donations|||and legacies|||| |||||Unrestricted|Total|Total| ||||||2022|2021| |Donations are also in form of
Thithes and Offerings||||51,593|51,593|60,257| |||||51,593|51,593|60,257| |Total|Total| |---|---| |2022|2021| ||18,363| ||15,837| ||34,200| ## |5|Expenditure|on charit|a|ble
a|ctivities|||||| |---|---|---|---|---|---|---|---|---|---|---| |||||||||Unrestricted|Total|Total| ||||||||||2022|2021| ||Expenditure|on charitable||||||||| ||activities|||||||||| ||Welfarism|||||||19,019|19,019|16,441| ||Governance|costs||||||||| |||||||||19,019|19,019|16,441| |6|Other expenditure|||||||||| |||||||||Unrestricted|Total|Total| ||||||||||2022|2021| |||||||||938|938|830| ||Other interest payable|||||||||| ||Employee costs|||||||19,194|19,194|34,323| ||Motor and travel costs|||||||7,794|7,794|21,541| ||Premises costs|||||||25,411|25,411|20,941| ||Amortisation,|depreciation,||||||||| ||impairment,|profit/loss||on||||3,737|3,737|3,737| ||disposal offixed assets|||||||||| ||General administrative|||costs||||4,879|4,879|4,918| ||Legal and professional|||costs||||865|865|2,215| |||||||||62,818|62,818|88,510| |7|Net expenditure
before transfers|||||||||| |||||||||2022||2021| ||This is stated|after charging:||||||||| ||Depreciation|ofowned||fixed|assets|||3,737||3,737| |8|Staff costs|||||||||| |||||||||2022||2021| ||Salaries and|wages||||||18,673||33,887| ||Social security costs|||||||521||436| |||||||||19,194||34,323| ||No employee|received||emoluments||in excess off60,000.||||| ||The average|monthly|number||of full|time equivalent|employees|during the year was as follows:||| |||||||||2022||2021| |||||||||Number||Number| ||Number
of Employees|||||||||| ## ## ||Cost or revaluation|||||| |---|---|---|---|---|---|---| ||At 1January 2022|||25,527|16,708|42,235| ||At 31December 2022|||25,527|16,708|42,235| ||Depreciation
and|||||| ||impairment|||||| ||At 1January 2022|||19,541|13,730|33,271| ||Depreciation
charge for the|||2,993|745|3,738| ||year|||||| ||At 31December 2022|||22,534|14,475|37,009| ||Net book values|||||| ||At 31December 2022|||2,993|2,233|5,226| ||At 31December 2021|||5,986|2,978|8,964| |10|Debtors|||||| |||||2022||2021| |||||E||| ||Other debtors|||(20,002)||| |||||(20,002)||| |11|Creditors:|||||| ||amounts
falling due within|one year||||| |||||2022||2021| |||||f||| ||Trade creditors|||87||| |12|Creditors:|||||| ||amounts
falling due after more than one year|||||| |||||2022||2021| ||Other creditors|||17,981||17,981| |||||17,981||17,981| |13|Movement
in funds|||||| |||||Incoming||| |||||resources||At 31| |||||(including|Resources|December| |||||other|expended|2022| ||||At 1January|gains/losses||| ||||2022|)||| |||||f||| ||Restricted funds:|||||| ||Unrestricted
funds:|||||| ||General funds||6,163|51,593|(81,837)|(24,081)| ||Total funds||6,163|51,593|(81,837)|(24,081)| ## ## |14|Analysis of ne|t assets between
funds|||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|| ||||||Total| ||||funds|funds|| ||||||f| ||Fixed assets||5,226||5,226| ||Net current assets||(11,326)||(11,326)| ||Creditors due
provisions|in more than one year and||(17,981)|(17,981)| ||||(6,100)|(17,981)|(24,081)| |15|Reconciliation|of net debt|||| ||||||At 31| ||||At 1January||December| ||||2022|Cash flows|2022| |||||f|| ||Cash and cash|equivalents|10,616|(1,853)|8,763| ||||10,616|(1,853)|8,763| ||Net debt||10,616|(1,853)|8,763| |||2022|2021| |---|---|---|---| |||f|f| |Cash flows from operating
activities|||| |Net expenditure
per Statement
of Financial|Activities|(30,244)|(10,494)| |Adjustments
for:|||| |Movement
in provisions||4,567|(4,567)| |Depreciation
of property,
plant and equipment||3,738|3,737| |Decrease
in trade and other receivables||20,002|13,483| |Increase
in trade and other payables||87|15,925| |Net cash used in operating
activities||(1,850)|(16,116)| |Net cash from investing
activities|||34,200| |Net cash from financing
activities|||| |Net (decrease)/increase
in cash and cash equivalents||(1,850)|18,084| |Cash and cash equivalents
at the beginning|ofthe year|10,616|30,611| |Cash and cash equivalents
at the end ofthe|year|8,766|48,695| |Components
ofcash and cash equivalents|||| |Cash and bank balances||8,763|10,616| |||8,763|10,616| ## ## ||||||Unrestricted||| |---|---|---|---|---|---|---|---| ||||||funds|Total funds|Total funds| ||||||2022|2022|2021| |||||||f|E| |Income and endowments||||from:|||| |Donations
and legacies|||||||| |Donations
are also in||form of|||||| |Thithes and Offerings|||||51,593|51,593|60,257| ||||||51,593|51,593|60,257| |Other|||||||| ||||||||18,363| ||||||||15,837| ||||||||34,200| |Total income and endowments|||||51,593|51,593|94,457| |Expenditure
on:|||||||| |Charitable
activities|||||||| |Welfarism|||||19,019|19,019|16,441| ||||||19,019|19,019|16,441| |Total ofexpenditure
activities|on||charitable||19,019|19,019|16,441| |Other expenditure|||||||| ||||||938|938|830| |Other interest payable|||||||5| ||||||938|938|835| |Employee costs|||||||| |Sa Iaries/wages|||||18,673|18,673|33,887| |Employer's
NIC|||||521|521|436| ||||||19,194|19,194|34,323| |Motor and travel costs|||||||| |Vehicles
—Insurance||and||licences|2,148|2,148|| |Vehicles
—Repairs and
maintenance|||||245|245|221| |Travel and subsistence|||||5,401|5,401|21,320| ||||||7,794|7,794|21,541| |Premises costs|||||||| |Rent|||||24,101|24,101|19,760| |Light, heat and power|||||1,310|1,310|1,181| ||||||25,411|25,411|20,941| |General administrative|||costs,||||| |including
depreciation|||and||||| |amortisation|||||||| |Depreciation
of|||||3,737|3,737|3,737| |Information
and publications|||||365|365|348| |Stationery
and printing|||||36|36|| ## |CALVARY OF FREED|OM EVANGELICAL MINISTRY|||| |---|---|---|---|---| |Detailed Statement|of Financial Activities|||| |Telephone,
fax and broadband||4,478|4,478|4,530| |||8,616|8,616|8,655| |Legal and professional
costs||||| |Accountancy
and|bookkeeping||865|2,215| |||86/|865|2,215| |Total ofexpenditure|ofother costs|62,818|62,818|88,510| |Total expenditure||81,837|81,837|104,951| |Net gains on investments||||| |Net expenditure||(30,244)|(30,244)|(10,494)| |Net expenditure
before other||||| |gains/(losses)||(30,244)|(30,244)|(10,494)| |Other Gains||||| |Net movement
in funds||(30,244)|(30,244)|(10,494)| |Reconciliation
offunds:||||| |Total funds brought|forward|6,163|6,163|16,660| |Total funds carried|forward|(24,081)|(24,081)|6,166|