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2021-08-31-accounts

Page Page
Report ofthe Trustees 1 to 7
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 10
Notes to the Financial Statements 11 to 21
Detailed Statement ofFinancial Activities 22 to 23

for t he Year E nded 31Au ust 2021
31.8.21 31.8.20
Unrestricted Restricted Total Total
INCOME AND ENDOWMENTS FROM Notes funds
6
funds
8
funds
8
fundsf
Donations
and legacies
233,775 13,513 247 288 286,307
investment
income
2 9575 9575 9,922
Total 243,350 13,513 256,863 295,229
EXPENDITURE ON
Raising funds 3 218,158 2,495 220,651 250,225
Other 512
Total 218,156 2,495 220,651 250,737
NET INCOME 25,194 11,018 36,212 45,492
RECONCILIATION OF FUNDS
Total funds brought forward 1,290,393 30,134 1,320,527 1,275,035
TOTAL FUNDS CARRIED FORWARD 1,315704 41,036 1,356,740 ~1320527

Balance Sheet Balance Sheet
~31a f2021
31.8.21 31.8.20
Unrestricted Restricted Total Total
FIXEDASSETS Notes funds
5
funds
f
funds
8
fundsf
Tangible assets 6 1,242,468 1,242,468 1,160,703
CURRENT ASSETS
Debtors
Cash in hand
7 13,628
62038
~41036 13,628
103,074
11,086
152187
75,666 41,036 116,702 163,273
CREDITORS
Amounts
falling due within one year
8 (2,430) (2,430) (3,449)
NET CURRENT ASSETS/(LIABILITIES) 73236 41,036 114272 159824
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,315,704 41,036 1,356,740 1,320,527
NETASSETS 1,315,704 41,036 ~1,356740 1,320,527
FUNDS
Unrestricted
funds
Restricted funds
1,315,704
41,036
1,290,393
30134
TOTALFUNDS 1,356,740 1,320,527

Church Building Not provided
Hut Not provided
Manse Not provided
Motor Vehicles 25%on reducing balance
Fixtures and fittings 20%on cost and 10%on cost
Office equipment 33%on cost
Arnolds Mead Not provided

No. ofemployees 31.8.21
6
31.8.20
7
No employees
received emoluments
in excess ofF60,000.
TANGIBLE FIXEDASSETS
Church Motor
Building Hut Manse Vehicles
COST 6 6 6
At 1 September 2020
Additions
834,402 37,918 135,837 7,200
At 31August 2021 834402 37,918 135,837 7200
DEPRECIATION
At 1 September 2020
Charge for year
5,492
427
At 31August 2021 5919
NET BOOK VALUE
At 31August 2021 834,402 37,918 135837 1,281
At 31August 2020 834,402 37918 135,837 1,708

Corsham Ba tlat Church
Notes to the Financial Statements -continued
for the Year Ended 31Au ust 2021
6. TANGIBLE FIXEDASSETS ~continued
Fixtures
and ONce Arnolds
fittings
f
equipment
f
Mead
f
Totals
f
COST
At 1 September 2020
Additions
84,279 7,468 130,887
88614
1,237,991
88,614
At 31August 2021 84,279 ~7468 ~219501 1,326,605
DEPRECIATION
At 1 September 2020
Charge for year
65,121
6,224
6,675
198
77,288
6,849
At 31August 2021 71,345 6,873 84,137
'
NETBOOKVALUE
At 31August 2021 ~12934 595 219,501 1,242,468
At 31August 2020 19,158 793 130,887 1,160,703
7. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors 31.8.21
f
13,628
31.8.20
f
~11 086
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors 31.8.21
f
2,430
31.8.20
f
3,449

MOVEMENT IN FUNDS
Net Transfers
movement between At
Unrestricted
funds
At 1.9.20
8
in funds
f
funds
f.
31.8.21
f
General fund
Anne Killlngback
Mission Fund-
Designated
70,354
6,037
39,358 (35,000) 74,712
6,037
Buildings - Buildings -Designated
Fixed Asset Fund -Designated
Ladies Ministry -Designated
Men's Ministry -Designated
Youth Events -Designated
Chgdrens
Events - Designated
Youth Weekend- Designated
Events 11.15-Designated
Sanga Sanga Mission Trip 2019
62,289
1,138,918
863
940
71
10
(129)
7
434
(97,289)
103,550
35,000 1,242,468
863
940
71
10
(129)
7
434
Uganda
Mission Tdp 2019
DTI Camp - Designated
Covid 19Benevolent -Designated
2,010
(367)
9070
~1315 2,010
(367)
7,755
Restricted funds 1,290,508 44,304 1,334,813
Mission Fund
Junior Church
Buildings - Buildings
Mission Fund-Mission
trips
Sanga Sanga Mission Trip 2019
Uganda
Mission Trip
Uganda
Mission Trip 2019
4,428
24
21,525
6,486
(434)
(2,189)
178
13,513
(80)
(21,525)
17,941
(56)
6,486
(434)
(2,189)
178
30,018 8,092 21,926
TOTAL FUNDS ~1320,526 36,212 ~1356740

Net movement
In funds,
included
in the above a
re as follows:
Incoming Resources Movement
Unrestricted
funds
resources
f
expended in funds
9
General fund
Buildings - Buildings - Designated
Fixed Asset Fund -Designated
Covid 19Benevolent -Designated
243,350
103,550
(203,992)
(97,289)
~1,315
39,358
(97,289)
103,550
~1,315
Restricted funds 346,900 (302,596) 44,304
Mission Fund
Junior Church
Buildings - Buildings
13,513 (80)
~21,525
13,513
(80)
~21,525
13,513 21,605 8,092
TOTALFUNDS 360,413 324,201 36 212

Net Transfers
movement between At
At 1.9.19 in funds funds 31.8.20
5 f 5 5
Unrestricted
funds
General fund
Anne Killingback
Mission Fund-
Designated
68,644
6,126
24,131 (19,421)
(89)
70,354
6,037
Buildings - Buildings -Designated
Fixed Asset Fund -Designated
Ladies Ministry - Designated
43,289
1,146,722
(7,804)
863
19,000 62,289
1,138,918
863
Men's Ministry -Designated
Soul Survivor -Designated
Leaders
Ministry - Designated
Youth Events - Designated
1,128
327
(150)
5
(188)
(260)
(50)
(66)
200
66
940
71
Childrens
Events - Designated
Youth Weekend- Designated
Events 11.15-Designated
8
(148)
10
19
(8) 10
(129)
7
COTG events- Designated
Sanga Sanga Mission Trip 2019
Uganda
Mission Trip 2019
DTI Camp - Designated
Covid 19Benevolent-
Designated
150
474
2,010
(367)
9,070
(150)
(40)
434
2,010
(367)
9070
Restricted funds 1,265,592 25,424 (508) 1,290,508
Mission Fund
Junior Church
2,865
55
1,563
(31)
4,428
24
Buildings - Buildings 21,525 21,525
International
Teams
'Tearfund
62 (62)
(342)
342
Mission Fund-Mission
trips
Sanga Sanga Mission Trip 2019
6,460 38 (12) 6,486
Uganda
Mission Trip
Uganda
Mission Trip 2019
(434)
(2,189)
(434)
(2,189)
178 178
9,442 20,068 508 30,018
TOTAL FUNDS 1,275,034 45,492 ~1320527

MOVEMENT
IN FUNDS - continued
Comparative
net movement
in funds, included
in the above are as follows:
Incoming Resources Movement
Unrestricted
funds
resources expended
f
in funds
6
General fund
Fixed Asset Fund -Designated
Ladles Ministry -Designated
Men's Ministry -Designated
Soul Survivor -Designated
Leaders Ministry -Designated
Childrens
Events - Designated
Youth Weekend- Designated
DTI Camp -Designated
Covld 19Benevolent -Designated
244,136
1,867
752
700
10
1,165
665
12,970
(220,005)
(7,804)
(1,004)
(940)
(260)
(750)
(1,146)
(1,032)
~3,900
24,131
(7,804)
863
(188)
(260)
(50)
10
19
(367)
9070
Restricted funds 262,265 (236841) 25,424
Mission Fund
Junior Church
Buildings - Buildings
international
Teams
Tearfund
Mission Fund-Mission
trips
Sanga Sanga Mission Trip 2019
Compassion
Uganda
Mission Trip
6,098
100
25,703
905
1,040
38
80
(4,535)
(131)
(4,178)
(967)
(1,382)
(434)
(80)
~2189
1,563
(31)
21,525
(62)
(342)
38
(434)
~2,189)
TOTALFUNDS 296,229 ~250,737 45,492

Type ofAssumption %pa
RPI price inflation assumption
CPI price inflation
assumption
3.50
2.75
Minimum
Pensionable
Income increases (CPI pIus 0.75%pa)
3.50
Assumed
investment
returns
-Pre-retirement 3.50
-Post retirement 2.25
Deferred pension increases
-Pre April 2009 3.50
-Post April 2009 2.50
Pension increases
- Main Scheme pension Pre April 2006 2.70
- Main Scheme pension Post April 2006 2.00

Comham Ba tist Church Comham Ba tist Church
Detaged Statement ofFinancial Activities
forthe YearEnded31Au ust2021
31.8.21 31.8.20
8 5
INCOME AND ENDOWMENTS
Donations
and legacies
General offerings and donations
General offerings and donations-restricted
General offerings and donations-designated
233,775
13,513
234,214
33,926
18,167
247,288 286,307
Investment
income
Tynings
rant received
Deposit account interest
9,420
155
9,180
742
9,575 9,922
Total incoming resources 256,863 296,229
EXPENDITURE
Raising donations
and legacies
Salaries
Pastoral care
Worship expenses
Admin: subscriptions
Admin: telephone
Admin: other costs
Ministry expenditure:Other
Outreach
CMDAC
Outreach:
Mums and Tots
Outreach: Events
Mission: Home mission
The Gathering
Weekend
Mission: Others
Upkeep ofChurch
Other Premises Costs: Council tax
Other Premises Costs: Water
Other Premises Costs: Kitchen
Other Premises Costs: Dovecote
Other Premises Costs: Dovecote rent
Other Premises Costs: Heath &safety
Other Premises Costs: Building
hire &
130,371
1,623
1,825
1,611
901
2,427
1,580
1,510
40
3,237
7,000
11,749
3,343
1,898
94
192
3,442
8,400
63
138,227
7,044
1,569
1,341
1,049
2,537
2,490
1,868
7,000
17
11,551
3,451
1,864
86
1,036
3,235
8,400
193
professional
fees
Upkeep ofChurch: heat & light
Upkeep ofchurch: insurance
Upkeep ofchurch: Repairs &maintenance
Outreach: The Ark
Carried forvrard
2,475
3,014
2,293
370
511
189,969
4,507
3,144
2,245
2,806
200
205,860

Corsham Ba tist Church Corsham Ba tist Church
Detailed Statement ofFinancial Activities
forthe YearEnded31Au ust2021
31.8.21 31,8.20
Raising donations
end legacies
8 8
Brought forward
Fabric: Named Projects
Fabric: Arnolds Mead
Fabric:The Tynings
Fabric: General
Other Premises Costs: Long Close
Other Premises Costs. Long Close
CTax/water
Admin
Rudloe
Desig &Restr Teaching
&Training
Fabric: The Hut
AIM
Ave rent
Avenue
Funds
189,969
505
2,828
108
8,400
2,097
80
205,860
1,476
23
1,137
162
8,400
1,941
84
130
13
ICT
BMS
Desig 8,Restr- Mission: Mission Costs
The Bible Socieiy
Open Doors
Teaching: Junior Church
Teaching: Youth
Teaching:
Ministry
Training
Depreciation
on music equipment
Depreciation
on fixtures and fittings
Depreciation
on motor vehides
Depreciation
on office equipment
Bank charges
75
1,000
2,500
2,500
195
40
70
6,224
427
198
104
2,500
99
1,325
9,587
2,500
2,500
270
157
521
1,059
5,397
570
265
90
217,320 246,066
Other
Loss on sale oftangible fixed assets 512
Support costs
Governance
costs
Accountancy
and legal fees
3331 4159
Total resources expended ~220 651 250,737
Net income 36,212 ~45 492