## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## # ## ## ## ## ## ## ## ## ||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---|---| ||||funds|funds||funds|funds|| ||||ZO21|ZU21|ZOZ1|ZOZO|ZUZU|ZUZO| |||Notes||||||| |income from:||||||||| |Donations
and|legacies||232,746|18,590|251,336|235,990|339|236,329| |Charitable
activities|||57,783|2,331|60,114|40,105|11,185|51,290| |Investments|||135||135|248||248| |Total income|||290,664|20,921|311,585|276,343|11,524|287,867| |Ex enditure on:||||||||| |Charitable
activities|||296,305|10,926|307,231|260,699|5,959|266,658| |Net (outgoing)/incoming||||||||| |resources before transfers|||(5,641)|9,995|4,354|15,644|5,565|21,209| |Gross transfers|between|||||||| |funds|||(2,340)|2,340||||| |Net (expenditurej/income||forthe||||||| |year/||||||||| |Net movement|in funds||(7,981)|12,335|4,354|15,644|5,565|21,209| |Fund balances|at 1January|2021||||||| |As originally
reported|||(136,263)|8,144|7J,881|248,093|2,579|250,672| |Prior year adjustment|||200,000||200,000|||| |As restated|||63,737|8,144|271,881|248,093|2,579|250,672| |Fund balances|at31December|||||||| |2021|||255.,756|20,479|276,235|263,737|8,144|271,881| ## ## ||||||2020|| |---|---|---|---|---|---|---| |||Notes||||| |Fixed assets||||||| |Tangible assets||||200,000||200,000| |Current assets||||||| |Debtors||12|2,000||2,000|| |Cash at bank and in|hand||134373||133,293|| ||||136373||135,293|| |Creditors: amounts|falling due within one|||||| |year||14|(4,836)||(4,775)|| |Net current assets||||131,537||130,518| |Total assets less current liabilities||||331,537||330,518| |Creditors: amounts|falling due after more|||||| |than one year||15||(55,302)||(58,637)| |Net assets||||276,235||271,881| |Income funds||||||| |Restricted funds||||20,479||8,144| |Unrestricted
funds||||255,756||263,737| |||||276235||271,881| ## ## ## ## ## ## ## ## |1|Accounting
policies|(Continued)| |---|---|---| |1.%|Fxpenditure|| ||Expenditure
is recognised once there is alegal orconstructive
obligation to transfer economic benefit to athird party, it is|| ||probable
that a transfer of economic
benefits|will be required
in settlement,
and the amount ofthe obligation
can be| ||measured
reliably.|| ||Expenditure
is classified by activity. The costs
including
support costs involved
inund~g|ofeach activity are made up ofthe total ofdirect costs and shared costs,
each activity. Direct costs attributable
to a single activity are allocated| ||directly
to that
activity.
Shared
costs which|contribute
to more
than
one activity
and support
costs which
are not| ||attributable
to a single activity are apportioned|between those activities on a basis consistent
with the use ofresources.| ||Central staff costs are allocated
on the basis oftime spent, and depreciation
charges are allocated on the portion ofthe|| ||asset's use.|| |1.6|Tangible fixed assets|| ||Tangible
fixed assets are initially
measured
at|cost and subsequently
measured
at cost or valuation,
net ofdepreciation| ||and any impairment
losses.|| ||Depreciation
isrecognised so as to write offthe|cost orvaluation ofassets less their residual
values over their useful lives| ||on the following bases:|| ||Freehold land and buildings|None provided - see notes below| ||The gain or loss arising
on the disposal ofan|asset is determined
as the difference
between
the sale proceeds
and the| ||carrying value ofthe asset, and is recognised
in|the statement offinancial activities.| ||The company
has adopted a policy ofupgrading
and developing
its freehold,
thus maintaining
a value
in excess to the|| ||original costofthe freehold properties. Therefore, no depreciation
is provided
in respect offreehold property.|| |1.7|Impairment
offixed assets|| ||At each reporting
end date, the charity reviews|the carrying
amounts ofits tangible
assets to determine
whether
there is| ||any indication that those assets have suffered an impairment
loss.Ifany such indication
exists, the recoverable
amount of|| ||the asset is estimated in order to determine
the extent ofthe impairment
loss (ifany).|| |1.8|Cash and cash equivalents|| ||Cash and cash equivalents
include cash in hand,|deposits held at call with banks, other short-term
liquid investments
with| ||original maturities ofthree months or less, and|bank overdrafls.
Bank overdrafis
are shown within borrowings
in current| ||liabilities.|| |1.9|Financial instruments|| ||The charity
has elected to apply
the provisions
of Section 11 'Basic Financial
Instruments'
and Section 12 'Other|| ||Financial Instruments
Issues' ofFRS 102to all|ofits financial
instruments.| ||Financial
instruments
are recognised
in the charity's
balance
sheet when the charity becomes party to the contractual|| ||provisions ofthe instrument|| ||Financial
assets and liabilities
are offset, with|the net amounts
presented
in the financial
statements,
when there is a| ||legally enforceable right to setoffthe recognised amounts
and there is an intention to settle on anet basis orto realise the|| ||asset and settle the liability
simultaneously.|| ## ## ## ## ## ## ## ## ## ## ||||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---|---| ||||funds|funds||funds|funds|| ||||2021|2021|2021|2020|2020|2020| |Donations|and|gifts|226,955|16,620|243,575|227,821|339|228,160| |Grants|||4,674||4,674|6,947||6,947| |Subscriptions|||1,117|1,970|3,087|1,222||1,222| ||||232,746|18,590|251,336|235,990|339|236,329| ## ## ||||Charitable|Charitable| |---|---|---|---|---| ||||Income|Income| |||||Heading 1| ||||2021|2020| ||||K|| |Coffee shop|||43,375|29,785| |Hall hire|||13,536|10,320| |Training|fund||3,203|11,185| ||||60,114|5],290| |Analysis|by|fund||| |Unrestricted||funds|57,783|40,105| |Restricted|funds||2,331|11,185| ||||60,114|51,290| |5|Investments||| |---|---|---|---| |||Unrestricted|Unrestricted| |||funds|funds| |||2021|2020| ||Interest receivable|135|248| ## ## ## ||||Charitable|Charitable| |---|---|---|---|---| ||||Expenditure|Expenditure| ||||2021|2020| |Staffcosts|||125,850|120,303| |Coffee shop|purchases||44,553|39,447| |Make lunch|||593|961| |General expenses|||39,650|21,093| |Travel and subsistance|||2,390|2,325| |Repairs and renewals|||4,327|6,469| |Subscriptions||and licences|11,096|940| |Training|||5,378|3,045| |Hall hire|||582|754| |Miracle house||expenditure|59,924|62,351| |Light and heat|||1,831|1,501| |Telephone|||661|524| |Postage ands|stationary||805|1,519| |Advertising|||4,618|194| |Bank charges|||533|865| |Mortgage interest|||2,927|2,927| |Accountancy,||legal fees and sundry|1,513|1,440| ||||307,231|266,658| ||||307,231|266,658| |Analysis by|fund|||| |Unrestricted|funds||296,305|260,699| |Restricted funds|||10,926|5,959| ||||307,231|266,658| ## ## ## |8|Employees||||||| |---|---|---|---|---|---|---|---| ||The average monthly|number ofemployees||during the|year was:||| |||||||2021|2020| |||||||Number|Number| ||Employment
costs|||||2021|2020| ||Wages and salaries|||||125,850|120,303| ||There were no employees||whose annual remuneration||was more than f60,000.||| ## ## ||||t|etmovement|ranfer||| |---|---|---|---|---|---|---|---| ||||1/01/2021|n funds|etween|1/12/2021|| ||||||u11ds||| |nrestricted||funds|||||| |General fund|||55,951|0,758|2,340|14,369|| |iraele house|||396,321)|68,619)||464,940)|| |undraising|designated||32|||32|| |ittle sparks|||,475|,220||5,695|| ||||63,737|5,641)|2,340)|55,756|| |estricted funds|||||||| |elp fund|||01|474)|554)|127)|| |harity box|||09|||09|| |end Essex||training|,624|,253|6,579)|,298|| |acobs hidden||prayer|10|10)|||| |ake lunch||||1,377|529|1,906|| |School pastors||||1,568|,232|,800|| |ssex shall be||saved||5,046|,911|8,957|| |ransforming||Essex||35|,801|,036|| ||||8,144|,995|,340|0,479|| ||||71,881|,354||76,235|| ||||ncoming|esources||ovement|i| ||||esources|xpended||nels|| |nrestricted||funds|||||| |eneral fund|||86,670|225,912)||0,758|| |racle house|||07|69,526)||68,619)|| |ittle sparks|||,087|867)||,220|| ||||90,664|296,305)||5,641)|| |estricted funds|||||||| |elp fund||||474)||474)|| |arity box||||25|||| |scend Essex||trainin|331|78)||,253|| |acobs hidden||rayer||10||10)|| |ake lunch|||1,970|593)||1,377|| |School pastors|||,395|827)||1,568|| |ssex shall be||saved|10,586|5,540)||5,046|| |ransforming||Essex|,614|3,379)||35|| ||||0,921|10,926)||,995|| ||||19,947|315,593)||,354|| ## ## ## ## |Debtors|||| |---|---|---|---| |||2021|2020| |Amounts|falling due within one year:||| |Other debtors||2,000|2,000| ## ## ## |Loans and overdrafts||| |---|---|---| ||2021|2020| |Bank loans|58,637|61,972| |Payable within one year|3,335|3,335| |Payable after one year|55,302|58,637| ## |14|Creditors
amounts|falling due within one year|||| |---|---|---|---|---|---| |||||2021|2020| ||||Notes||| ||Bank loans||13|3,335|3,335| ||Accruals and deferred|income||1,501|1,440| |||||4,836|4,775| |15|Creditors: amounts|falling due after more than one year|||| |||||2021|2020| ||||Notes||| ||Bank loans||13|55,302|58,637| ## ## ## ## |17|Analysis afnet assets between funds|Analysis afnet assets between funds|||||| |---|---|---|---|---|---|---|---| |||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total| |||funds|funds||funds|funds|| |||2021|2021|2021|2020|2020|2020| ||Fund balances at 31||||||| ||December 2021 are||||||| ||represented
by:||||||| ||Tangible assets|200,000||200,000|200,000||200,000| ||Current assets/(liabilities)|131,537||131,537|130,518||130,518| ||Long term liabilities|(55,302)||(55,302)|(58,637)||(58,637)| |||276,235||276,235|271,881||271,881|