BERRYMEAD EVANGELICAL CHURCH ANNUAL REPORT FOR 2023 (CONr) ACCOUNTING POLICIES The financial statements, incorporating a Ststement of Finanaal Affairs, have been prepared in accordance with the Statement of Accounting Practice (SORP FRS 102) 'Accounting and Reporting by Chanties., issued in 2000 by the Charity Commissioners for England and Wales, and with applicable Accounting Standards. The particular accounting policies adopted by the Elders are described below". 1. ACCOUNTING CONVENTION The financial statements have been prepared under the historical cost convention. 2. RESOURCES EXPENDED Direct Charltsble Expenditurn Includes all expenditure directly related to the ¢)bjects of the Church Other expendlture This is analysed under the follo%*ing Iwo sub-headings, 8s required by the SORP Income Generatlon and Promotion Costs incurred in publicity Management and adminlstration of the chUh Expenditure incurred in the management of the Church's 8ssets, organisational administration and compliance with constituts'onal ar stslutory requirements. P•ge S
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR
| UNRESTRICTED FUNDS General Fund Income Offerings and gifts Legacies Bank interest Expenditure Gospel and ministry Catering Speakers expenses Telephone and broadband Ealing CommunityTransport Copyright licence Annual donation to Evangelical Alliance Hire of rooms Computer applications Good News newspaper Communion wine and disposable glasses Thirty-eight eleven (was CCPAS) Bibles and Gospels Counties Web site Subscription to Partnership Subscription to Acton Churches Together Banners Advertising Publications Gifts Gifts to UK workers and missions Gift to Acton Homeless Concern Gift to Ealing Foodbank Gift to the Living Room Gift to Ealing Churches Winter Night Shelter Gift to Christians against poverty Gift to Ascension Trust Miscellaneous gifts Flowers and floral tributes Upkeep of premises Heat, light and water Roof repairs Cleaning and cleaning materials Keys Church Growth Trust administration fee |
This Year | Last Year | |
|---|---|---|---|
| £ 33,503 10,000 101 |
£ 34,837 - 42 |
||
| 43,604 | 34,879 | ||
| 617 512 488 487 423 250 234 213 211 205 169 114 100 92 50 50 - - - |
541 150 375 408 396 250 160 135 272 34 129 - - 92 60 50 113 26 12 |
||
| 4,215 | 3,203 | ||
| 3,900 1,500 1,500 1,500 1,500 1,500 500 250 14 |
4,048 2,000 2,000 2,000 2,000 2,000 500 400 - |
||
| 12,164 | 14,948 | ||
| 1,182 267 209 162 120 |
1,167 4,000 146 - 120 |
||
| 1,940 | 5,433 |
Page 8
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR (CONT')
| This Year | Last Year | ||
|---|---|---|---|
| UNRESTRICTED FUNDS (CONT') General Fund- Expenditure (cont') Equipment Catering equipment Piano tuning Insurance - contents of Hall etc Insurance – Loss Recovery Insurance - All Risks Central heating service Management and administration of the charity Reporting Accountants' fee Total expenditure for year Surplus/(deficit) for year before transfers Deduct: Transfers to Restricted Funds Building Fund Missionary Fund Christian Aid Fund Mano y Mano Fund TEAR Fund Surplus/(deficit) for year after transfers Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
£ 392 75 69 58 48 - |
£ 7 - 67 55 40 120 |
|
| 642 | 289 | ||
| 144 | 138 | ||
| 144 | 138 | ||
| 19,105 | 24,011 | ||
| 24,499 8,094 17,648 322 467 342 |
10,868 - 17,132 500 16 9,825 |
||
| 26,873 | 27,473 | ||
| 2,374 16,488 |
16,605 33,093 |
||
| 14,114 | 16,488 |
Page 9
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR (CONT')
| INCOME & EXPENDITURE FOR THE YEAR(CONT') | |||
|---|---|---|---|
| This Year | Last Year | ||
| RESTRICTED FUNDS BUILDING FUND Income Offerings and gifts Expenditure Decorating – Interior Decorating – Exterior Insurance of building Courtyard drain Surplus/(deficit) for year Transfer from General Fund Surplus/(deficit) for year after transfer Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
£ 726 |
£ 1,442 |
|
| 6,005 2,560 865 420 |
- - 830 - |
||
| 9,850 | 830 | ||
| 9,124 8,094 |
612 - |
||
| 1,030 1,030 |
612 418 |
||
| - | 1,030 | ||
| CHRISTIAN AID FUND Income Offerings and gifts Expenditure Gifts to Christian Aid Surplus/(deficit) for year Transfer from General Fund Surplus/(deficit) for year after transfer Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
178 | - | |
| 500 | 500 | ||
| 322 322 |
500 500 |
||
| - - |
- - |
||
| - | - |
Page 10
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR (CONT')
| This Year | Last Year | ||
|---|---|---|---|
| RESTRICTED FUNDS (CONT’) EQUIPMENT & FURNITURE FUND Income Offerings and gifts Expenditure Sound Boxes Cooker HP Pavilion laptop computer Surplus/(deficit) for year Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
£ 151 |
£ 499 |
|
| 1,214 300 - |
- - 850 |
||
| 1,514 | 850 | ||
| 1,363 1,619 |
351 1,970 |
||
| 256 | 1,619 | ||
| GAP (THE) FUND Income Expenditure Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
- | - | |
| - | - | ||
| 38 | 38 | ||
| 38 | 38 | ||
| MANO Y MANO FUND Income Gifts Expenditure Gifts to Mano y Mano Surplus/(deficit) for year Transfer from General Fund Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
533 | 1,015 | |
| 1,000 | 1,031 | ||
| 467 467 |
16 16 |
||
| - - |
- - |
||
| - | - |
Page 11
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR (CONT')
| This Year | Last Year | |||
|---|---|---|---|---|
| RESTRICTED FUNDS (CONT’) MISSIONARY FUND Income Offerings and gifts Expenditure Gifts to missionaries Gifts to missionary organisations Surplus/(deficit) for year Transfer from General Fund Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
£ 1,667 |
£ 1,688 |
||
| See Note 4 |
||||
| 14,200 5,115 |
14,400 4,420 |
|||
| 19,315 | 18,820 | |||
| 17,648 17,648 |
17,132 17,132 |
|||
| - - |
- - |
|||
| - | - | |||
| TEAR FUND Income Offerings and gifts Expenditure Gifts to TEAR Fund Surplus/(Deficit) for year Transfer from General Fund Surplus/(deficit) for year after transfer Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
658 | 923 | ||
| 1,000 | 11,000 | |||
| 342 342 |
10,077 9,825 |
|||
| - - |
252 252 |
|||
| - | - | |||
| W3@ FUND Income Expenditure Fund balance brought forward at 1 January 2023 Fund balance carried forward at 31 December 2023 |
- | - | ||
| - | - | |||
| 357 | 357 | |||
| 357 | 357 | |||
Page 12
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR (CONT')
| This Year | Last Year | ||
|---|---|---|---|
| RESTRICTED FUNDS (CONT’) SUMMARY OF MOVEMENTS ON RESTRICTED FUNDS Income Building Fund Christian Aid Fund Equipment and Furniture Fund Mano y Mano Fund Missionary Fund TEAR Fund Expenditure Building Fund Christian Aid Fund Equipment and Furniture Fund Mano y Mano Fund Missionary Fund TEAR Fund Transfers from Unrestricted Funds Building Fund Christian Aid Fund Mano y Mano Fund Missionary Fund TEAR Fund Funds balances brought forward at 1 January 2023 Building Fund Equipment and Furniture Fund Gap (The) Fund Mano y Mano Fund TEAR Fund W3@ Fund Fund balances carried forward at 31 December 2023 Building Fund Equipment and Furniture Fund Gap (The) Fund W3@ Fund |
£ 726 178 151 533 1,667 658 |
£ 1,442 - 499 1,015 1,688 923 |
|
| 3,913 | 5,567 | ||
| 9,850 500 1,514 1,000 19,315 1,000 |
830 500 850 1,031 18,820 11,000 |
||
| 33,179 | 33,031 | ||
| 8,094 322 467 17,648 342 |
- 500 16 17,132 9,825 |
||
| 26,873 | 27,473 | ||
| 1,030 1,619 38 - - 357 |
418 1,970 38 - 252 357 |
||
| 3,044 | 3,035 | ||
| - 256 38 357 |
1,030 1,619 38 357 |
||
| 651 | 3,044 |
Page 13
BERRYMEAD EVANGELICAL CHURCH
ACCOUNTS FOR 2023 (CONT')
INCOME & EXPENDITURE FOR THE YEAR (CONT')
| This Year | Last Year | ||
|---|---|---|---|
| RESTRICTED FUNDS (CONT’) Overall Summary- Restricted Funds Income Expenditure Surplus/(Deficit) before transfers from unrestricted funds Transfers from unrestricted funds Surplus/(Deficit) after transfers from unrestricted funds Funds balances brought forward at 1 January 2023 Funds balances carried forward at 31 December 2022 |
£ 3,913 33,179 |
£ 5,567 33,031 |
|
| 29,266 26,873 |
27,464 27,473 |
||
| 2,393 3,044 |
9 3,035 |
||
| 651 | 3,044 | ||
NOTES TO THE ACCOUNTS
1 . The Church is a charity and is not liable to United Kingdom income tax.
-
Restricted Funds are funds which are subject to specific trusts. The income for each of these has come from donations. Expenditure from these funds must comply with the terms of the relevant trusts. The funds are for the following purposes:
-
The Gap Fund and the W3@ Fund are for children's and youth activities. Building Fund is for the upkeep of church premises.
Equipment and Furniture Fund is for the purchase (or hire) of equipment and furniture.
Christian Aid Fund, Mano y Mano Fund and TEAR Fund are for gifts to be given to these charities.
-
Income for the year included £1,890 in respect of tax recovered under the Gift Aid scheme. (In 2022 the equivalent figure was £1,665.)
-
Gifts to missionaries were to Gina & Jimmy Aitkenhead (Arab World), Andrew & Jan Bovey (Thailand), Eunice Burden (Thailand), Ana & Dave Garlick (Ecuador), Alison & Peter Kennelly (France), Marcondes & Ruth Marques (Brazil), Jeremy Nash (Burkina Faso), Bob & Lenore Souza (France), John & Claire Tang (Belgium).
Page 14
BERRYMEAD EVANGELICAL CHURCH
Independent Examiner's Report to the Members of Berrymead Evangelical Church
I report on the accounts of the charity for the year ended 31[st] December 2023, which are set out on pages 6 to 14.
Respective responsibilities of the Managing Trustees and the Examiner
The charity’s Managing Trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act;
-
follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
1 which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
-
have not been met; or
-
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
David C Smith
of David Smith & Co, Accountant 7 Grosvenor Gardens LONDON SW1W 0AF
22 March 2024