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2023-03-31-accounts

Forthe Year End ed 3i March 2023
Page Number
Annual
Report and Accounts
Independent
Auditor's
Report
Statement
of Financial
Activities
Balance Sheet 12
Notes to the Financial Statements

General
Fund
Designated
Fund
Restricted
Funds
Endowment
Fund
Endowment
Fund
2023 2022
Total Funds Total Funds
f f
Incoming
Resources
Incoming
resources from
charitable
activities (rents)
320,481 0 320,481 288,937
Incoming resources
from
investments
50,949 0 50,949 43,738
Total Incoming
Resources
371+30 0 3717430 3327675
Resources Expended
Expenditure
on charitabie
activities
206,495 34,676 69,359 0 31Q,530 301,395
Expenditure
on investments
6 10,815 0 10,815 10,881
Total Resources Expended 217,310 34,676 69359 0 321,345 312276
Net Income/
(Expenditure)
154,120 (34,676) (69,359) 50,085 20,399
Other Recognised
Gains and (Losses)
Property
Investments
Net Movement
in Funds
0 0
~l2,703
1417417
0
0
(347676)
675,0QQ
D
6057641
0
~79,79D)
(797790)
675,QQQ
~92,493
6327592
Q
l5'l,709
175 108
Before Transfers
Transfers
between
Funds
9/10 (145,732) 50,000 95,732
NET MOVEMENT IN FUNDS (4,315) 157324 7017373 (797790) 6327592 175,08
RECONCILIATION
OF
FUNDS
Fund Balances Brought
forward at 01.04.22
100,105 45,834 995,576 7,423,215 8,564,730 8,389,622
Fund balances carried
forward at31.03.23
f957790 f617158 f16967949 f73437425 f971977322 f85647730

As At 31Mar ch 20 23
NOTE General Designated Restricted 2023 2022
Fund Fund Funds Total Total
Fundsf Fundsf
FIXEDASSETS
Tangible assets —Freehold
property
Cazenove
Investments
0
0
6,876,067
1,849,999
6,876,067
1,849,999
6,201,067
1,863,224
0 8,726s066 SI726,066 8,064s291
CURRENT ASSETS
Debtors 0 0 0 0 0
Cazenove
Investment:
451,039 0 0 451,039 443,733
Cash at Bank (327,884) 61,158 314,308 47,582 98,151
123,155 61,158 314,30S 498,621 541,884
CURRENT LIABILITIES
Creditors
(Amounts
due within
one
falling
year)
27 365 27 365 41445
Net Current Assets /
(Liabilities)
95,790 61,158 314308 471I256 500I439
NET ASSETS f95,790 f61,158 f9,040I374 f9I197I322 f8,5641730
REPRESENTED BY:
General
Fund
95,790 0 0 95,790 100,105
Designated
Fund
9 0 61,158 0 61,158 45,834
Restricted
Funds
14 0 0 1,696,949 1,696,949 995,576
Endowment
Fund
15 0
f95,790
0
f61~158
7,343,425
f91040~374
7,343,425
f9~197~322
7,423,215
fSI564~730

INCOME FROM INVESTMENTS
2023f 2022
Investment
Income —Managed
Funds
50,389 43,708
Bank Deposit Interest 560
f50949
30
f43,738
EXPENDITURE ON CHARITABLE ACTIVITIES
2023f 2022
Grants from General
Fund (Note 4)
137,201 124,178
Grants from Restricted
Fund (Note 14)
69,359 49,593
Property
Maintenance
Property
Administration
Support costs (Note 5)
34,676
48,408
20,886
f310,530
59,749
46,814
21061
f301,395
GRANTS from GENERAL FUND
2023 2022
Grants to Ministers of United
Reformed
Churches and Congregational
Churches
in the Administrative
County of Surrey 71,214 78,139
Grants for religious
purposes
65987
K137201
46 039
6124178
Note: Included
in the grants figures are
grants to 8 organisations. These are grants for church workers at
URC churches,
made for the furtherance
of religious purposes:
Guildford
URC Worker Grant
217,599
Woking
URC Worker Grant
f17,599
Bookham
URC Worker/Holiday
grant
E8,758
Dorking
URC Worker Grant
E8,734
High Cross Church Worker Grant E4,410
The Spire Church
Worker Grant
E3/020
Godalming
United
Church Worker Grant
E3,000
Ashford
Congregational
Worker Grant
f1,667
664 787

The remaining The remaining grants are made to individuals
relating
grants are made to individuals
relating
grants are made to individuals
relating
to:
Grants to URC for Individual Ministers expenses for furtherance of religious purposes 841,392
Grants to individual
retired
ministers for furtherance of religious purposes F29,822
Holiday Clubs E1200
f72414
TOTAL f137,201

UPPORT COSTS
2023f 2022f
Governance:
Audit Fee 2255
f2,255
2 386
f2,386
Financial Administration:
Legal Fees
Clerk's Fees
0
17,719
800
17,019
Sundries 912
f18,631
816
618675
TOTAL SUPPORT COSTS f20 886 f21,061

2023f 2022f
Investment Fees 10815
f10815
10881
f10,881

TANGIBLE ASSETS —F REE HOLD INVEST MENT PRO P ERTIES
2023f 2022
Valuation
at 1 April 2022
6,201,607 6,201,607
Additions at Cost 0 0
Revaluation
Gain
675,000 0
Value at 31 March 2023 K6876607 K6 201067
An independent
valuation
was performed
as
at 14 December 2022 by joseph jameson
Evans
Limited
which resulted
in an increase
in the fair value ofone of the properties
held
off675,000.The historical cost
was E1,650,000. A valuation ofthe remaining properties was performed
in
May 2018 by Savills and further
informal
valuation
assessments
have been made each year by the Trustees in conjunction
with Buckhurst
Chartered
Surveyors. The
Trustees are ofthe opinion that the remaining
properties
should
not be revalued
given the uncertain
conditions
in the market.
INVESTMENTS
General Restricted 2023 2022
Fund Funds
f.
Market Value at01.04.2022
Investments
listed on a recognised
441,937 1,794,846 2,236,783 2,071,285
stock exchange
Cash held as part ofthe Investment 1,796 68,378 70,174 98,135
portfolio
443,733 1,863,224 2,306,957 2,169,420
Acquisitions
in the Year
175267 440,923 616,190 419870
619,000 2,304,147 2,923,147 2,589,290
Disposals
in the Year
162,083 332,921 495,004 409081
456,917 1,971,226 2,428,143 2,180,209
Cash movements
in the Year
6825 41437 34612 27961
463,742 1,929,789 2,393,531 2,152,248
Net gain/(loss) 12703 79790 92,493 154709
Market Value at31.03.2023 451,039 1849,999 2301,038 2,306957
Investments
listed on a recognised
442,418 1,823,058 2,265,476 2,236,783
stock exchange
Cash held as part ofthe Investment 8,621 26,941 35,562 70,174
portfolio
451039 1849999 K2301038 K2 306957
Historical Cost ofInvestments
as at31.03.2023
6414,679 Kii583,314 1,997,993 K1,849,327

2023f 2022f
Balance as at 1 April 2022 45,834 55,583
Add Transfer
in
the Year 50 DDD 50 000
95,834 105,583
Less Expenditure in the Year 34 676 59749
Balance as at 31 March 2023 561 158 f45 834
PROP ORTION of NET INCOME for those in NEED
2023 2022
One third ofthe net income, calculated as follows, transferrable to the
restricted fund for the relief ofpersons
in "need, hardship
or
distress
Total Incoming Resources 371,430 332,675
Other realised (losses)/gains on Investment Assets 12703 154709
358,727 487,384
Less: Management
and Administration
18,631 18,675
Less: Property Maintenance Reserve 50000
f290,096
50 000
f418,709
One third therefore f95732 f139,556
CRED ITORS (Amounts
falling due within
one year)
2023f 2022f
Other Creditors 27 365 41 445
f27 365 f41445

General
Fund
Designated
Fund
Restricted
Funds
Endowment
Fund
2022 2021
Total Funds Total Funds
Incoming
Resources
Incoming
resources from
charitable
activities (rents)
288,937 0 288,937 285,941
Incoming
resources
from
investments
43,738 0 43,738 39,979
Total Incoming
Resources
332,675 0 3324675 3255920
Resources Expended
Expenditure
on charit:able
activities
192,053 59,749 49,593 0 310,530 305,800
Expenditure
on investments
6 10,881 0 10Bill 9,754
Total Resources Brpeoded 202934 59,749 49593 0 312,276 315,554
Net Income/
(Expenditure)
129,741 (59,749) (49,593) 20,399 11,366
Other Recognised
Gains and (Losses)
Property 0 0
Investments 0 1'1052 0 140,657 154,709 381,940
Net Movement
in Funds
143,793 (59,749) (49,593) 140,657 175,108 393,306
Before Transfers
Transfers
between
Funds
9/10 (189,556) 50,000 139,556
NET MOVEMENT IN FUNDS (45763) (9749) 893963 1406S7 175108 3934306
RECONCILIATION
OF
FUNDS
Fund Balances Brought
forward at 01.04.21
145,868 55,583 905,613 7,282,558 8,389,622 7,996,316
Fund balances carried
forward at31.03.22
f100105 f45834 f9954576 f7tr423 21S f8564730 f&389622

RESTRICTED FUNDS
Revaluation In Need Total
Reservef Fund Funds
f.
Balance brought forward at 1 April 2022 715,688 279,888 995,576
Grants given
in the year to 247 clients
0 (69,359) (69,359)
Other recognised
gains/(losses)
675,000 0 675,000
Allocations
for the year to 31March 2023
0 95732 95,732
Balance carried forward at 31 March 2023 K1,390688 f306261 K1696589

2023 2022
Balance brought forward at 1 April 7,423,215 7,282,558
Other recognised gains/(losses) 79,790 140,657
Balance carried forward at 31 March K7343425 K7423,215