ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022 CHRIST CHURCH SOUTHAMPTON (Charitable Incorporated Organisation) CHARITY REGISTRATION No: 1164459 Independent Examiners Ltd Unit 2,The Broadbridge Business Centre Delling Lane Bosham P018 8NF CHRIsf CHURCH SOUTHAMPTON (Charita￿e In[￿p¢￿e￿ ow￿athn) CONTENTS Page 3 Legal and Administrative Infornation Page4to6 Trustee5' Report Page 7 Independent EXarn5ne￿s Report to the Trustee5 Page 8 Statement of flnanclal Activlties Page 9 Balance Sheet Pages 10 to 15 Notes to the Flnanclal Statements CHRIST CHURCH SOUTHAMPTON (charIta￿e InEotp¢rted o[w￿athn) LEGAL AND ADMINisfRATIVE INFORMATION CHAR￿ NUMBER 1164459 DATE OF REGISTRATION 18fh Novemtr*r 2015 START OF FINANCIIL YEAR 1st JanJary 2022 END OF FINANCIAL YEAR 31st December 2022 TRUSTEES AS AT 31ST DECEMBER 2022 5.T. Aellen IElderl N.P. Bridges IElderl J.D.S. Faux IPastor. Elderl lappoinied 26 September) D.M. Lawson (Elderl (appointed 8 February) F.E.O Saer (Pastor. Elderl J.E.P. Taylor IPastor. Elderl LeGAL STATUS Charltable Incorporaied or￿nIsatI GOVERNING INSTRUMENT CIO Foun¢Jatlon Reglstered 18th November 2015 OBJECTS I} THE ADVANCEMENT OF THE CHRISTLAN FAITH IN ACCORDANCE WtTh ThE 8ASIS OF FAtTH PRIMARILY BUT NOT EXCLUSIVELY WITHIN SOUTHAMPTON AND THE ADJACENT AREAS. 2) SUCH OTHER CHARITABLE PVRPOSES AS SHALL, IN ThE OPINION OF THE CHAFifTY TRUSTEES, FACILITATE THE WORK OF THE CHURCH, PROVIDED THAT SVCH FIJRPOSES MUST FIRST 8E APPROVED BY A RESOLUTION OF THE PARTNERS OF THE CHURCH AND MUST 8E CARR]ED CMJT IN A MANNEFi CONSISTENT WITH THE BASIS OF FAITH. CORRESPONDENCE ADDRESS Bur9e$$ Road Ubrary Burgess Road Southampto S016 3NF PRIMARY BANKERS CAF Bank Ltd West Malllng Kent ME19 4TA INDEPENDENT EXAMINER K Gome5 MA4T. FCIE Independent Exarniners Ltd The Broadbrid¥e Business Centre Delling Lane B05ham P018 8NF ## **TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **Charitable Objects** The objects of the church are 1) The advancement of the Christian faith in accordance with the basis of faith primarily but not exclusively within Southampton and the adjacent areas. 2) Such other charitable purposes as shall, in the opinion of the charity trustees, facilitate the work of the church, provided that such purposes must first be approved by a resolution of the partners of the church and must be carried out in a manner consistent with the basis of faith. ## **Structure, Governance and Management** The Church as a legal entity is a Charitable Incorporated Organisation, affiliated to the Fellowship of Independent Evangelical Churches (FIEC). It is governed by a Constitution dated 4 November 2015. Registered Charity status was granted on 18 November 2015 under Registration Number 1164459. The Charity is also Corporate Trustee for Freemantle Evangelical Church through a Pre-merger Vesting Declaration signed 7 May 2020. The Charity is governed by a board of Trustees who also constitute the members of the Charity and the leadership of the Church. They meet regularly (normally fortnightly) to set policy and review the activities of the Church, and their decisions are subject to the scrutiny of the members of the Church body (normally twice yearly) in accordance with ‘Church Life and Conduct’, a document which sets out the practical workings of the Church. Significant financial decisions are taken with the approval of the members of the Church body through a formal vote. Trustees are appointed by existing trustees where they have satisfied themselves of the need of further trustees and the qualifications – spiritual and otherwise – of the person proposed for the role, through consultation with the Church body as specified in ‘Church Life and Conduct’. All trustees served without remuneration in their capacity as Trustees. Those Trustees who are Pastors receive remuneration in that capacity at levels determined by non-Pastor Trustees, as well as – in some cases – rent payments in connection with the Church Manses at levels determined by the non-Pastor Trustees, meeting separately, at or below the appropriate market levels for the relevant property. The Pastors themselves do not participate in any determination of the remuneration they receive. No other Trustees have a beneficial interest in the Charity. ## **Review of Activities** When planning and reviewing the objectives of the activities of the Church, due consideration has been given to the Charity Commission’s general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, the church sets out to enable ordinary people to live out their faith as part of our church in their local communities. The Church is committed to reaching, teaching, discipling, and training Christians to carry out Gospel ministry in Southampton and further afield. The Church welcomes members and 4 attendees from all backgrounds and actively seeks to invite members of both the Church and the local community to benefit from its ministries. The ministries of the Church are overseen by its leadership, and are carried forward both by the Church staff and by the extensive involvement of over 100 volunteers drawn from Church members and other regular attendees. This pattern is seen in all areas of the life of the Church. Through the year, the Church held a series of weekend and midweek meetings and activities in Southampton, and in addition provided financial support and pastoral care to individuals and also supported other organisations involved in Christian mission and training. Activities included student groups meeting on Sundays, reading groups, retreats, conferences, small groups and individual meetings. International students were taught about English culture and the Christian faith. English language lessons were provided free of charge to those recently arrived in the UK, often connected with the neighbouring university. The children’s and families' work also continued to develop. As well as Sunday activities for children and young people, special events for members of the local community were held. A weekly Toddlers group was held for local parents/carers and their children. A number of other small groups met to teach enquirers about the Christian faith, and to nurture those who are already committed to the faith. These included groups for women (at which a crèche is provided), a network of groups for those in their 20’s, a youth group, other groups with more general membership and regular ‘Partnership Courses’ for those exploring becoming a member of the Church. There is a strong training ethos, and opportunities are provided for self-funded, full-time volunteers, generally known as ‘Ministry Trainees’, to learn about Christian ministry in the context of the church. Other volunteers are given training in various areas, including music, children’s work, student work, group leadership, safeguarding and general Christian ministry. Some of this is provided in-house; other elements are achieved through attendance at conferences and training courses further afield. The Church used a number of venues (including family homes) to host their various activities. However, most activities took place in a community library and a secondary school in Southampton. September 2022 saw the establishment of a new church in Salisbury, Trinity Church Salisbury. A number of members of Christ Church Southampton, including 3 trustees, were commissioned to form the new church, itself a registered charity. ## **Finance** Receipts, outgoings and balances are as shown in the statement of financial activities and balance sheet appended. The Charity’s funding principally came from gifts and donations made by members of the congregation together with associated Gift Aid. In addition, some funds came in the form of grants from external bodies. A reserves policy exists whereby – in normal circumstances – cash reserves should be retained amounting to 3 months basic operating costs (such costs being estimated at a nominal 80% of the full current-year charity budget. In the 2022 financial year this target was again met. 5 The establishment of the new cio cfrinity Church Salisbury. no. 1199494) during the year precipitated a period of transition in which the two charities shared elements of income. expenditure, and liability. The transition was expected to be complete in the spring of 2024. Responsibilities of the Trustees The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable13w and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of alfairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing the financi31 statements the Trustees are required to: select suitable accounting policies and apply them consistently,. observe the methods and PTinciples in the Charities SORP- make judgements and estimate5 that are reasonable and prudent-. state whether applicable accounting standards have been followed, subject to any material departures disc105ed and explained in the financial statement5', atkd prepare the financial statements on a going concern basis unless it is inappropriate to assume that the Charity will continue in operation. The Trustees are responsible for keeping proper accoutlting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements Comply with the Charities Act 2011, the Charity {Accounts and Reports} Regulations 2008 and the provisions of the governing docutnent. They are a150 responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detertion of fraud and other irregularities. The Trustee5 are responsible for the maintenance and integrity of the charity and financial information included on the charity's websites. Legislation in the United KingdoTn governing the preparation and dissemination of financial statements may differ Irom legislation in other jurisdictions. Approved by the Trustees '. Signed:S. T. Aellen Date '. 1,113 CHRIsf CHURCH SOUTHAMPTON (charIta￿e InEotp¢rted o[w￿athn) INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Report to the trusteesl members of ChrÈt Church Southampton CIO on the accounts for the year ended 31st Dettmber 2022 set out on pages 8 to 15. Resp¢¢tlve r¢spon4bllltle$ of trust¢es and ¢xamln¢r As the chadty's Trustees of Christ Church Southampron land also Its dirertors for the purposes of company lawl YDU are responslble for the preparation of rhe accounts In accordance wifh rhe requlrements of rhe Companies Art 2006 1.the 2006 Acr'i. Havlng satlsfled myseir rhar the accounts of Chrfsi Church Southampton ore nor ￿qUI￿ to be audired under Part 16 of the 2006 Att and are ellglb1e for Independenr examlnatlon, I ￿port In ￿pert of my examlnatlon of your charlty's accounts as carried out under sertlon J45 of ihe Charti*s Art 2011 1.fhe 2011 Art'l. In carryln9 Out my examlnarion I have fo11owea the Dirertlons glven by rhe Charlly Commlssb)n under sectyofi 14515llbl of the 2011 Act. Ind¢pend¢nt •Xamlh¢￿S stat*M•nt Slnce Christ Church Southampton gross Incoft* exceeded £250.000 your examlner must be a member of a body listed In sectlon 145 of Lhe 20LI Art. I conflrm that I am Qualified to undertake the eXamIna￿On because l am a member of the Chartered Institute of Management Accountants, v4hkh Is one of the Ilsted bod*s. I have completed my examination. I confvm that no matters have come to my attenith th connettion wlth the examlnaLlon glvlng me cause to belleve: accounLlng records were not kept In respect of Chrtst Church Southampton as requlred by sectlon 386 of the 2006 Act,. or the accounts do not accord wlth those records,. or the accounts do not compty with the accountlng reoulrements of section 396 of the 2006 Att Other than any requirement that the accounts obve a 'true and lalr vlew, whkh is not a matter consKlered as part of an Independent examination., or the accounts have not been p￿pared In attordance wlth the methods and prfnc4ples of the Statement of Recommenoed Practke for accounting and reporting by chanties applicable to charities prepadno tneir èccounts In accordance wlth tne Finant4al ReportJn9 Standard applica￿e In the UK and Republ￿ of Ireland IFRS 1021. I have no concems and have con* across no other matters In connection wlth the examination to whkh attention should be drasyn in thls report In order to enable a proper understanding of the èctounts to be reached. Date 4.9.23 Gomes MAAT FCIE Independent Examlner5 Ltd Independent Exarniners Ltd The Broadbrid8e 8u5ine55 Centre B05ham P018 8NF CHRIsf CHURCH SOUTHAMPTON (Charitable IncDrporated Organ15ationl srATEMENT OF FINANCIAL AcfivTfIES FOR THE YEAR ENDED 31ST DECEMBER 2022 ilnrestrfcied Re¥ricted Funds Funds TOTAL TOTAL Nrtes 2022 2021 INCOMING RESOURCES In¢omlng R•souY¢•s from G•n¢r•t¢¢ F¥nds Oonarions, Legac*s & Slmli3r Inco￿* 422.473 44,154 466,627 387,235 Investment Income 1.290 1,290 164 Charltabk Attlvltles 29.324 29,324 29,685 TOTAL IMCOMING RESOURces 453,087 44,154 497,242 417,084 ResouRces expENDeD Co•ts ol G*n•r•tln• Fund• charItab￿ Actlvitles 411,692 47,507 459,199 407,067 Governance Costs 1,380 1,380 890 TOTAL RESOURCES EXPENDED 413 072 NET INCOMING IOUTGOIMGI RESOLIRCES 40,010 (3.3531 36,663 9,127 Total Funds Brought Forward 195.478 302.735 498,213 489,086 Loss on Dlsposal ol Fixed Assets TOTAL FUNDS CARRIED FORWARD 299 382 534 876 498 213 Movernents on all reserves and all retoyn15ed gaiThs and 105se5 are shown above. of the oryan15ation's operatlons are classed a5 contlnulng. The note5 on pages 10 to IS form part of these finarKkryl Statements. CHIUST CHURCH SOUTHAMPTON Ichariiable Incorporated Organisation) BALANCE SNEET ASAT 31ST DECEMBER 2022 UTrrestritted Fund5 Restrftted Funds 31-Detr22 Totsl 31-DEc-21 Total Flxed Assets Tan9ibk Assets Investments 265,225 2$5.225 271.727 Total Flxed Assets 265,225 265.225 171 727 Debtors & Prepayment5 Cash at Bank and In Hand 42,522 203,B25 246,346 42,522 237,982 63,677 172,617 34,157 34,157 Totsl Cyrrent Assets 280.503 236.294 Cxedltors.. amounts falllng due wlthln one year 10,BS2 10,852 9,808 NET CURRENT ASSETS 235,494 34,157 269,651 226,486 TOTAL ASSETS less current Ilabllltles 235,494 299,382 534.876 49&.213 Credltors: amounts falllng due In MO￿ ihan one year io NeT ASSETS 235,494 299,382 534.876 45B,213 Fltnds of the Chwrity General Funds Re5trth¢ Funds 235,494 235,494 299,3B2 195.478 302,735 299,382 Tot*1 Fund* 235 494 299,383 $34,876 498,213 Approveo by the Trustee5 on Signed on their beh6tr by Trustee Prlnted Name.. A¢ULC CHRIsf CHURCH SOUTHAMPTON (Charitable IncDrporated Organ15ationl NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31sr DECEMBER 2022 I. ACCOUNTING POLICIES Basls of Pyeparatlon & Assessment Goln9 C•ncern Basls of Prepayatlon The financlal statements have been prepared under the hISto￿Cal cost conventknn ¥Yth ￿emS recognlsed at cost Dr transaction value unless otherwise stated In the relevani notes. The finandal statements have been prepared In accordance wifh Ihe Statemenr of Recommended Practyce.. AccOun￿n9 and Repo￿n9 by Chadfies preparlng rhelr accounts In accordance wllh rhe Finandal Reportlng Standard applicable in rhe UK and Republic of Ireland IFR51021 leffecrive l January 20151 Icharities SORP- FRSI021 and the Chariries Art 2011. The Charify meets the deflnlvon of a publlc benefrt enJty under FRS102. Assets and Ilabllltyes are Inifk)IIy oco9nlsed at hlstorlcal cost Unless other¥vlse stated In rhe re￿an[ accountlng nores. A**•**m•nt •f Golog C•nc•m Preparntlon of Lhe accounts Is on a golng cort(ern basls. The trustees (onslde( that there are no mater￿1 uncertalntles about the Charlty's ablllty to contlnue as a 9olng concern. Tran•ltlon to FRS102 Thls Is the first year the Charlty has presented resuts uThler FR5102 and Charity SORP IFRS1021. The trustees have consldered whether In applying the accounting polioes required by FRS 102 and the Charities SORP FRS 102 restatement of comparatlve Items was not needed. No restatements of the prevlous period results were rtqulred. Ineomln• Rewuree¥ These are Included In the Statement of Finandèl Actbvltles ISOFAI when: the charlty becomes entltled to the resources.. Lhe LrusLees are vlrtually tertain they will receNe the resources,. and the monetary value can be measured wbth sulficient relhblllty Where Incoming resources have rekted expendrture las Y41th lundra￿lng or eontrart lficomel the incomin9 resource and related expendlture are reported oross In the SOFA. Grallt5 and Donations are only Included lty the SOFA vihen the tharfty has uncofidthnal entitlement to the resources. Incoming resources from tax reclairns are included In the SOFA at the same ￿ffie ès the 9rft to they rehte. Th15 is only included In the SOFA once the related goods or servtts has been dellvered. Gift5 In kind are accounted for at a reasonable estimate of their value to the tharty or the amount actually rea115ed. Gifts In kind for sale or distribution are included In the accounts as gifts onw when 501d or d￿ributed by the charity. Gifts In klnd for use by the chanty are Included in the SOFA as incorning resources Ylhen receivable. These are only included In Incomin9 re50urce5 IY4ith an equivalent amount in resoUr￿S expended) where the benefit to the charlty Is reasonably quanbfiable. rnea5urab￿ and rnaterial. The value pLryced on these ￿sOUrceS Is the estlmated value to the charlty of the Servi￿ or faality received. Volunteer Hel The value of any voluntary help re￿ived is not induded in the acmunts. This is Included in the accounts ¥then rece￿ab￿. Investment Galns and Losses This Included any gain or loss on the Sa￿ of investrnents and any gain or Ir*SS resulting from revaluin9 investments to rnarket Value at the end of the year. 10 CHRIsf CHURCH SOUTHAMPTON (Charitable IncDrporated Organ15ationl NOTES TO THE FINANCIAL sfATEMEMTS (continued) FOR THE YEAR ENDED 31sr DECEMBER 2022 I. ACCOUNTING POLICIES (contlnued) Exp¢ndlture and Llabllltle$ Llablll nltlon abilities are recognised as soon as there L% a ￿al or consrrU￿ve Obl￿a￿On cwimlttlng the charfty to pay out resourtrs. Include costs of the preparar￿n and examlnatknn of srarutory accounts. rhe costs of the rnjstees meetlngs and cost of any legal advise io rrusrees on govemance or consrttutlonal maners. Where the charity glves a granl with con¢Jitlws lor ts payment bthg è spedflc level of Serv1￿ or output ro be provlded, such 9rnnts are only recognlsed in the SOFA once the reclp*nt of the granr has provhyed rhe spedfled servte or oJrpJt. These are only recognised in the accounts vdheTh a commthent has been made and there are no condltbns to be met relating to a grant whl£h remaln In control of the charlty. Support costs Include eentral lunrtkns and have been to cost £ategor*s on a ba￿5 £onslstent wlth the use of Lhe resources. e.g. allocatlng woperty £OSts by noor a￿5, or per capltal empk)yed, staff costs by the tlme spent and other costs by their usage. Investments quoted on a reco9nKsed stock exchange are valued at market vahje at the year end. Other Investment assets are Included at trustees, best estlmate of market value. Penslon cont￿but￿)n$ are chèr9ed to the statement of Anartlal Actlvltles a$ they become payable. These luDds can be used for the general objertlves of the charlty as set the trustees report. The movements of the unrestrlcted funds are gbven In the Statemefit of fvnandal Activities. These funds are ¥yhere the donor has specmed a purpose for the *jonat￿N made. These restrktk)ns often arl$e as a result of the re9ular appeals lor $petial offerings made at the Sunday fellowsh* methfig$. These fund5 are funds set a$￿t by the trustees tyJt ol unre*rfL*ed general fufids for spedfk purpL>se$ or proieets. Flxed Asset5 are capitalised if they can be used for more than one year and c05t at least Él.SOO. They are valued at cost or, If gifted, at the value to the charrty on re￿ipt. stock Is held at the ki%Yer of c05t and net realtsable valuE. reclatlon Ex Depreciation Is calculated at a rate to Ylrlte off the cost of tangibk fixed assets on a stral9ht line bas15 over their estlmated useful lives. The rate5 app￿ per annum are as folk)ws'. Land & BulkJin95 Motor Vehlcles 2% 20% CHRIsf CHURCH SOUTHAMPTON (Charita￿e InEotp¢rted o[w￿athn) NOTES TO THE FINANCIAL sfATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022 2. TANGIBLE FIXED ASSETS xtures Flttlngs & Equipment Land & Motor Vehides 2022 Total Cost OJ-Jan-22 280.167 5,995 286,162 Olsposals Cost Value at 31-Dec-22 280,167 5,995 286,162 Oepreclatlon Charge Olsposal Oepreclatlon at 01-Jan-22 9.339 5,603 5,096 899 14,435 6,502 31-Dec-22 14.942 Net Book Value 31-Dec-22 265.225 265 225 Net Book Value 31-Dec-21 899 271 727 The annual commltments under non-can£elling operatin9 leases an¢J cap*al commitments are as lollows.. 31st December 2022 .. Norte 31st DeceM￿r 2021 .. None 3. INVESTMENTS The CIO held no fixeo Investments durfng thls or the prevk)us flnandèl perfod. 4. INCOMING RESOURCES unrestrfcied Restricted Funds Funds TOTAL 2022 TOTAL 2021 a) Donatloni, L*••¢l*# & Slmllar Income Gbfts, Tithes & Offerin9$ Glft Aid Tax Recovered Grant5 331.382 65.665 25,426 16.430 1,614 26,111 347,812 67,279 51,536 304,826 59,933 22,476 422 473 466 627 387 235 bl Investment Income Interest Received 1.290 1.290 164 1.290 1,290 164 c) Charltable Actlvltles Activities & Events 10.286 2.B58 6.765 8.B32 582 10,286 2,858 6,765 8,832 582 19,838 1,092 7,277 418 8ookstall Incorne Food Contributions MYC other Incorne 1,060 29.324 29.324 29,685 CHRIsf CHURCH SOUTHAMPTON (Charitable IncDrporated Organ15ationl NOTES TO ThE FINANCIAL sfATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022 5. RESOURCES EXPENDED Llnrestrfrted Re*rirted Funds Funds TOTAL 2022 TOTAL 2021 •) Chorlt•bl• Artlvlti siaff Costs MlnlsLry Support to Members li 294.424 26,lJl 2,500 320,535 2,500 265,617 585 Oepreclatlon Expense Premlses Costs offi￿ Costs Vehlcle Costs Venue Hlre 899 16.022 LO.991 2.214 13,153 5,603 2,201 976 6,502 18,223 11,967 2,214 13,153 6,602 25,356 15,107 2,343 13,243 Age Specific Artivltles 8ookstall Costs Food Costs MYC Actlvitles & Events Runnlng Costs 11.348 5.293 L7.42L 7.762 9.466 9.475 11,348 5,293 17,421 7,762 9,466 9,475 7,883 6,401 13,655 570 22,491 13,266 ExterDal Min15try Support 8.545 4.680 LO,116 18,661 4,680 9,063 4,685 411,692 47,507 459,199 407,067 bl Governance Cost# Independent Ex8mlner$ Fees 1.380 1.380 890 1.3 1,380 890 CHRIsf CHURCH SOUTHAMPTON (Charitable IncDrporated Organ15ationl NOTES TO THE FINANCIAL sfATEMEMTS (continued) FOR THE YEAR ENDED 31Sf DECEMBER 2022 0. RESTRICTED FUNDS Balan¢e ill-J•n-22 Balanc¢ 31-De¢-22 Income Expend¢ure Transfer Chrlst Church Southampton Freemantle 13,335 289,400 37.685 5.942 37.339 10,168 13,680 285,174 302.735 43.626 47,507 298,854 The restrkted funds held are wholly rewesented by the cash reseThes of rhe CIO. 7. CASH AT BANK AMD IFI NAND Llnrestrfcw Rethcted Fund Fun¢J T4)ts1 31-De¢-22 Totsl 31-D•c-21 Cash at Bank & In Hand 203.825 34.157 237,982 172,617 203 82S 237 982 l72 617 8. DEBTORS AND PAEPAYMEIITS Linrestrfcted Fund Restricted Fund Total 31-Dot-22 Total 31-Doc-21 Sundry Debtors 42.522 42,522 63,677 42,522 42,522 63,677 g. CREDITORS.. AMOUNTS FALLING DVE WITHIN ONE YEAII unre5trtted Aestrirted Fund Fund Total 31-Dec-22 Total 31-Dec-21 Sundry Credltor5 Oeferred Incorne PAYE & NI Independent Examlner5 Fee5 5.201 3.119 1.152 1.380 5,201 3,119 1,152 1,380 2,414 1,431 5,063 900 10,852 10,B52 9,808 10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAI4 ONE YEAR UnrestriLted Fund Restrirted Fund Totsl 31-Dec-22 Total 31-Dec-21 Sundry Credltors 14 CHRIsf CHURCH SOUTHAMPTON (Charitable IncDrporated Organ15ationl NOTES TO THE FINANCIAL sfATEMEMTS (continued) FOR THE YEAR ENDED 31sr DECEMBER 2022 11. STAFF COSTS AND NUMBERS 2022 2021 Gross Wages & Salatles staff AccommDdaiiDn Cosrs Soclal Securliv Cosrs Penslon Conirlburions 210.608 82.171 13.525 14.231 177,668 62,778 11,284 13,387 320.535 265.117 Employees who were en9aged In each of the acYvlt*s'. 2022 TOTAL 2021 TOTAL Actlvltles In furtherance of organlsatlort's obletts No employees recelved emoluments In excess £60,0￿ 12021.. None) 12. PAYMEMTS TO TRUSTEes AND OThER ReLATED PARTY TR4FISACTIONS Ourlng the flnanclal year Trustee P. 8entley-Tayk)r recelved £20.598 12021 É27,732lln salary rehted payments, £1,838 12021,.É2,500I In Penslon Contributions and £9.442 I2021..£12.￿O) in a£commodatK)n costs In hls capacity as Asslstant Pastor of Chrlst Church Southampton In furtherlng the Charity's objects. Ourlng the flnanclal year Trustee F. E. O. Saer recelved £30.560 12021..£29.0801 In sahry related payments, £4,709 12021.. £4.SL61 in Pension Contribution and £26.83012021..£24,7781 In accommodatlon costs In his capacity as Senlor Pastor of Chrlst Church Southampton In furthering the Charity's objects. Ourlng the flnanelai year Trustee J.P Tayk)r ￿e1Ve￿ £27.363 12021..£26,0131 In sa￿ry related payments, £2,603 12021..É2,500I In Penslon Contrlbutlons an¢J £15.338 12021..É15,0001 in acComr￿dat￿n costs In h1$ capaclty as A$sl$tant Pastor of Chrlst Churth Southampton In furthering the Charity's Ob￿ts. Ourlng the year Trustee J.D.S Faux retewed É9.682 12021 none) in salary related pèyments,£268 12021 none) In Pension Contrlbutlons and £10,600 12021 ntsnel In accommodation costs hls eapatity as Pastor of Christ Church Soulhampton In furtherlng tht Charity's objetts. The only other payment5 of £8,858 made to S trustees consisted of reimbursemefits for items purchased on behalf of the Church In furtherlng the Charity's oblerts. No other payrnents were made to trustèes OT afiy persons connerted wfth them durfn9 tfvi$ financial year. No other aterlal transactions tODk place between the organ15ation and a trustee or any person connected wrth them. No other trustees received any rernuneratwjn or benefits in kind duriTrg the financ￿1 year. 13. RISK ASSESSMENT The trustees actively review the major rlsks Y4hlch the charity face5 on a re9ular basKs and beI￿ve that rnalntalning the free reserves stated, cornbined with the annual re¥￿W of the contro15 over key financial sy5tern5 carrled out on an annual b3sis wlll provide sufflcient re50urce5 in the event of adverse condrtions. The tnjstees have also examlned other operatkjnal and buslnes5 rlsks whSch they face and confirm that they have estabh5hed Systems to mlU9ate the Sl9￿￿1Cant 14. RESERVES POLICY The trustees have considered the level of reserves they wish to retain. appropriate to the CIO'S needs. This Is based on the CIO'S siie and the level of finanaal commrtrnents hekj. The trustees aim to ensu￿ the CIO will be able to continue to fulffll Its chantable objective5 even if there ￿ a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. 15. PUBLIC BENEF The CLO acknowledges its requirement to demonstrate Clearly that it must have chantable purposes or'aims. that are for the public benefit. Details of how the CIO has ach￿Ved this a￿ provkled in the Tnjstees report. The Trustees confirm that they have paid due regard to the Charity Commission guhlantt on public benefit before decidin9 what activities the CLO should undertake.