2022-12-31-accounts - Metropolitan Tabernacle

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	Note	2022	2022	2022	2021	2021	2021
Income from:		Unrestricte 2	Restricted f	Totalf	Unrestricted	Restricted	Total 5
Donations and legaaes Investments Charitable activities	2 3 4	1,237,412 27,162 91,771	215,256 5	1,455,668 27,167 91,771	1,324,045 22,977 ID2,857	168,669 91	1,492,714 23,068 102,857
Total Income		1 366,345	218,261	1,574606	1449,879	168,760	1 618639
Expenditure on:
und Pubgclty		1 880		I 880	9,701		9,701
ch8dttable Grants payable Cost ofSales Other Sales expenses Provision ofministry &outreach Support costs Administration	5 7a 7b 8	139,482 54,058 53,387 692,671 306,520 83,705	13,402 277,375	152,884 54,058 53,387 970,046 3D6,520 83,705	43,108 51,66D 59,458 599,186 283,253 64,D77	25,267 234,789 46	68,375 51,660 59,458 833,985 283,253 64,123
		I 329823	290 777	1 620600	I IDO 742	260 112	I 360854
Total expenditure		1,331703	290,777	1622,460	1 ttDXM3	260,112	1,370,555
Net incomelexpenditure		24,642	(72,516)	(47,874)	339,436	(91,362)	248,084
Transfers between Funds		(70,0DO)	70,DDD		(9D,DOD)	90,00D
Net movement In funds		(45,368)	(2,516)	(47,874)	248,436	((,362)	248,084
Funds broughtforwerd		1,099,258	151,479	1,250,737	849,622	152,831	1,002,653
Funds carried fonvard		1 D53 900	148963	1 2D2 863	1 099255	151478	1 60737

		Note	2022	2022	2022	202'I
			(lat98)rit29tt f		f	Totalf
Fl~ed Ass (6
Tangible	Fixed Assets	10	4,094		4,094	30,919
Current Assets
Stocks		11	36,134		35,134	49,979
Debtors		12	148,727	8,868	157,595	125,287
inter(and	Account		5,504	(5,504)
Cash at bank & in hand			892,943	145,599	1,038,542	1,075,531
			1,083,308	148,963	1,232,271	1,250,797
~Cre i rs
Amounts	due within one year	13	33,502		33,502	30,979
Net Current Assets			1,049,806	148983	1198,769	1,219,818
Net Assets			1,053,900	148,963	1,202,863	1,250,737
Financed	by:
Funds		16.17	1,D53,9DD	146963	1,2D2,663	1256737

			2022	2022	2022	2021
			Unrestricted	Restricted	Total	Total
					E	6
Cash flows from operating activities:
Net (expenditure)/income forthe year			(45,358)	(2,516)	(47,874)	248,084
Adjustments for:
Depreciation charges			26,825		26,825	26,826
Dividends, interest and rents			(27,162)	(5)	(27,167)	(23,068)
Decrease/(increase)	in stocks		13,845		13,845	(4,305)
(Increase)/decrease	in debtors		(32,308)		(32,308)	61,489
Increase in creditors			2,523		2,523	3,981
Net cash (used in)/provided by operating activities			61 635	2 521	64.156	313DD7
Cash flows from investing activities:
Dividends, interest and	rents		27,162	5	27,167	23,068
			27162	5	27 167	23 068
Change in cash 8 cash equivalents		in the year	(34,473)	(2,516)	(36,989)	336,075
Cash &cash equivalents	at the start ofthe year		927,416	148,115	1,075,531	739,456
Cash 8 cash equivalents	at the end of	the year	892 943	145599	1 038542	1 075531

						2022	2022	2022	2021
						d	jjttatricted	Total	Total
								E
2. Donations	and	legacies
General Donations						100,266	6,145	106,411	132,927
Donations for	missionaries 8 special appeals					(470)	115,468	114,998	95,957
Collections						1,081,968	96,643	1,178,611	1,101,990
Thanksgiving	Fund					55,248		55,248	63,591
Legacies						400 1237412	218256	400 55 6	98,249 1 9261~
3. Investment	income
Bank and other interest						423		428	58
Rent						26739		26739	23,010
						27 162			3565
4. Income from charitable activities
Bookshop &other sales income Seminary fee income						88,648 2,769		88,648 2,769	101,718 1,139
School of Theology		receipts				354		354
						91771		91771
5. Grants payable Grants to individuals		in	furtherance ofcharity's objecSves			139,482	13402	152 884
						139482	13402	1ss e39	8esss
6. Other Sales Expenses
Wages and Salaries (See Note 9) Sales Carriage Costs						37,737 15,650		37,737 15650	36,469 22,989
						53387		53387	59 58
7. Costs ofother activities in furtherance					ofthe charily's objects
(a) Provision of ministry			&outreach: Wages &Salaries (SeeNote 9)			550,098		550,098	478,707
			Visiting preachers	&organists		475		475	2,494
			School ofTheology expenses			10,387		10,387	3,208
			Catering costs			27,923		27,923	13,723
			Sunday School expenses			30,817		30,817	20,678
			Payments to/for missionaries			9,116	272,571	281,687	239,827
			Literature 8 Translation		costs	1,035		1,035	1,342
			Outreach costs			62,820	4804	67624	73,806
						692671	277 75		833965
(b) Support costs:			Equipment repairs and		replacements	105,975		105,975	102,778
			Tabernacle premises costs			53,605		53,605	54,451
			Other properties	expenses		15,768		15,768	9,186
			Light and Heat			41,101		41,101	31,220
			Telephone			4,183		4,183	6,357
			Manse expenses			3,451		3,451
			Bus expenses			55,347		55,347	52,385
			Depreciation charges			26,825		26,825	26,826
			Motor and travel	expenses		265		265	50
						306520			253 253

	2022	2022	2022	2021
8. Administration	Unrestricted	Restricted	Total	Total
				2
postage &Photocopying	13,993		13,993	10,080
Office expenses	15,887		15,887	12,057
Rubbish collection	12,394		12,394	11,096
Cleaning supplies	15,849		15,849	10,105
Bank charges	9,291		9,291	8,815
Subcontract administration	5,526		5,526	1,467
Miscellaneous expenses	4,885		4,885	5,103
Audit costs	3,960		3,960	3,360
Accountancy fee paid to auditor	1,920		1,920	2,040
	83705		83785	64123
9. Staff costs
Wages and Salaries National Insurance costs	530,198 43,513		530,198 43,513	467,335 35,818
Pension contributions	14124		14124	12,023
	587835		587 835	515176

					2022	2022	2022	2021
11.Stocks					ILnrgSLr~i	Restricted	Totalf	Total E
Bookshop stock					24,429		24,429	36,052
Lessons for Life		Visual Aids			11705		11705	13,927
					36134		3613	49079
12. Debtors
Trade Debtors	less doubtful		debts		776		776	776
Tax recoverable		on income			35,625	2,868	38,493	26,280
Other debtors					3,738		3,738	3,450
Floats and Loans					64,747	6,000	70,747	50,024
Prepayments	8accrued income				43,841		43,841	44757
					148727	8868	157095	125 207
13. Creditors
Other creditors					2,813		2,813	2,975
Other taxation	and social security				12,575		12,575	10,923
Amount due to Metropolitan			Tabernacle	Manse Charity	1,062		1,062	1,062
Accruals and deferred income					17052		17052	16019
					33502		33502	309 9

The analysis ofth	e	u	nrestricted fund	s during the year is sh	own below:
					Movement	in Resources		Transfers
Fund Name				B/ff	~lncornin E	Outruoing F		between	Funds	C/f E
2022
General Fund				629,806	1,272,410	(1,216,091)		(87,456)		598,669
Special Resources		Fund		19,723	21		(180)		(4,161)	15,403
Tabernacle Bookshop				16,340	79,903		(101,750)		11,696	6,189
Literature Ministry	Fund			178	861		(7,937)		6,898
Audio-Video Ministry			Fund	2,217	1,243		(4,030)		3,023	2,453
Legacy Fund				295,265						295,265
Exceptional Projects			Fund	135,729	1,907		1 715			135,921
				1 099258	1 356345	1	331703	70000		1 053900
2021
General Fund				492,643	1,247,622	(985,459)		(125,000)		629,806
Special Resources	Fund			19,877	4		(158)			19,723
Tabernacle Bookshop				4,573	92,974	(114,652)		33,445		16,340
Literature Ministry	Fund				5,280		(6,477)		1,375	178
Audio-Video Ministry			Fund	2,163	3,571		(3,697)		180	2,217
Legacy Fund				197,016	98,249					295,265
Exceptional Projects		Fund		133,550	2,179					135729
				849822	1449879	1	110443	90000		1099268

			~Mt	~Mt	li			T~ransf rs	T~ransf rs
Fund Name		B/f 9	Incominq f		~Out	oin f		between	Funds	C/ff
2022
Russian Literature	Fund	1,507								1,507
LRBSFund		14,206								14,206
Missionary Support	Fund	104,559	218,106		(289,067)				70,000	103,598
Loan Building & Reserve Fund		18,368		5						18,373
Myanmar Fund		507								507
Disaster Relief Fund		11,568								11,568
Nepal Relief Fund		764		150		1	710			796
		161479	218	261	290		777	70000		148963
2021
Russian Literature	Fund	1,553					(46)			1,507
LRBSFund		14,206								14,206
Missionary Support	Fund	106,624	168,001		(260,066)			90,000		104,559
Loan Building 8 Reserve Fund		18,367		1						18,368
Myanmar Fund		507								507
Disaster Relief Fund		11,568								11,568
Nepal Relief Fund		6		758						764
		152831	188	760	260		112	90000		151479