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 chU￿h 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. 2. 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. 3. 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.) 4. 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