OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

CHARITY REGISTRATION NUMBER: 1164672

Gateacre Team Ministries Unaudited Financial Statements 31 December 2021

MATTOCKS GRINDLEY

Chartered Accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN

Gateacre Team Ministries

Financial Statements

Year ended 31 December 2021

Page
Trustees' annual report 1
Independent examiner's report to the trustees 8
Statement of financial activities 9
Statement of financial position 10
Notes to the financial statements 11
The following pages do not form part of the financial statements
Detailed statement of financial activities 19
Notes to the detailed statement of financial activities 20

Gateacre Team Ministries

Trustees' Annual Report

Year ended 31 December 2021

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2021.

Reference and administrative details

Registered charity name Gateacre Team Ministries
Charity registration number 1164672
Principal office Belle Vale Road
Gateacre
Liverpool
L25 2PQ
The trustees
Mr A Johnston
Rev P Janvier
Mrs J Jary
Ms K Lyons
Ms J Preston
Ms L Seal (Appointed 24 May 2021)
Mr Olushonde
Revd K Canty
Revd S Doore
Mrs Snow
Mrs K Johnson
Mrs C Brown
Ms H Morgan
Mrs B Teare (Retired 24 May 2021)
Mr P Snow Jnr
Mr S Pughsley (Appointed 24 May 2021)
Mrs H Frear (Appointed 24 May 2021)
Mrs L Coates (Appointed 24 May 2021)
Mrs H Jones (Appointed 24 May 2021)
Ms S Swan
Independent examiner Giles Mattocks FCA
18 Mulberry Avenue
Turnstone Business Park
Widnes
Cheshire
WA8 0WN

- 1 -

Gateacre Team Ministries

Trustees' Annual Report (continued)

Year ended 31 December 2021

Structure, governance and management

Administrative information

St Stephen's Parish Church, Belle Vale Road, Gateacre, Liverpool L25 2PQ. Official correspondence to Parish Secretary, Parish Office at the above address.

Structure, Management and Governance

The Benefice of St Stephen's, Gateacre PCC operates under the Parochial Church Council Powers Measure 1956. The PCC is a registered charity, Registered Charity Number 1164672 (3rd December 2015).

Background

The Parochial Church Council of The Benefice of St Stephen's, Gateacre, known as The Gateacre Team Ministry, has the responsibility of co-operating with the incumbent, the Revd Philip Janvier (Team Rector), in promoting within the Parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.

Membership

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules.

The Benefice of St Stephen's PCC members are: Team Rector and Chair:

Revd Philip Janvier

Team Vicar:

Revd Sr Sandra Doore

SSM Minister:

Revd Canon Katy Canty

Wardens:

The Benefice of St Stephen's Parish Wardens:

Sue Snow Kay Lyons

Team Treasurer

Revd Philip Janvier

Readers

Mrs Joy Jary Mrs Kate Johnson

Deanery Synod Representatives

Mrs S Snow Mr A Olushonde

Lay representatives to the Parochial Church Council

Alastair Johnston Hilary Morgan Jasmine Preston P Snow (Jnr) Leanne Seal Hannah Jones

- 2 -

Gateacre Team Ministries

Trustees' Annual Report (continued)

Year ended 31 December 2021

Scott Pughsley Hazel Frear

Bankers

St Stephen's - HSBC Bank plc, Liverpool

St Mark's - National Westminster Bank plc, Fiveways, Childwall, Liverpool L15 6YD

Gateacre Team - Lloyds Bank plc, Horsemarket Branch Liverpool

Independent Examiner

Mr G Mattocks, Mattocks Grindley Chartered Accountants, 18 Mulberry Avenue, Turnstone Business Park, Widnes, Cheshire WA8 0WN

Legal Advisors

Mr Howard Dellar, 1 The Sanctuary, Westminster, London SW1P 3JT Telephone: 020 7222 5381 Fax: 020 7799 2871 liverpoolregistry@1thesanctuary.com www.liverpooldiocesanregistry.co.uk

The registry is pleased to receive contact by letter, telephone or email. The first point of contact should be Stephen Borton, the Chief Clerk in the Registry, or, in his absence, Luke Tatam.

Architects

St Stephen's - Mr Ralph Dransfield Dip R I, 14 Mersey Avenue, Liverpool St Mark's - Mr Robin Wolley, St Andrew's Business Centre, Queen's Lane, Bromfield Industrial Estate, Mold, Flintshire, CH7 1HE

Day to day management control of the Team Churches is exercised by the Team Rector, Team Vicars and Wardens: contactable via the parish office 0151 487 8480

The method of appointment of PCC members is set out in the Church Representation Rules. All church members are encouraged to register on the Electoral Roll and stand for election to the PCC.

Committees:

Standing Committee:

This is the only committee required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council.

The PCC is responsible for members receiving induction training including trustee responsibilities, basic health and safety, risk assessment and management, and child protection procedures.

- 3 -

Gateacre Team Ministries

Trustees' Annual Report (continued)

Year ended 31 December 2021

Structure, governance and management (continued)

Risk Assessments:

To identify their major risks, the PCC undertook a programme of assessments. Procedures were then put in place to manage those risks and minimise their impact on the life of the church. The PCC reviews progress quarterly, or when needed. Action in the main areas of risk has been taken as follows:

Financial Risk

The PCC aims to prepare budgets and to compare actuals with those budgets. To date, the PCC has not achieved this aim which was setback by the difficulties caused by Covid-19. The intention remains to prepare meaningful budgets. The investments held by the PCC are reviewed regularly. Investments are only made in approved low risk funds approved for charity use. All assets are insured and levels reviewed annually and approved by the PCC.

Health and Safety

A member of the church with specific experience in this field has undertaken a review. The PCC appraises the risks and the necessary compliance requirements and these have been complied with. Specifically, procedures for recording accidents have been put in place and appointed persons have been trained in fire safety. These procedures are reviewed on an annual basis and formally reported to the PCC.

Child and Vulnerable Adult Protection

The PCC have all been formally checked under child protection legislation and the DCCs have been checked under vulnerable adults legislation.

Operational Risk

Plans have been agreed locally for services to be held in the community hall or halls in the event of any of the churches becoming unusable for a limited period.

Objectives and activities

The PCC (Powers) measure 1956 states the PCC "is to cooperate with the minister in promoting in the parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical".

At the Benefice of St Stephen's Gateacre we believe our mission to be proclaiming the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England, both through the Word and our deeds to love the Lord our God and to love his children - our neighbours.

In order to do this our objectives in 2021 were:

Team Ministry

- 4 -

Gateacre Team Ministries

Trustees' Annual Report (continued)

Year ended 31 December 2021

Objectives and activities (continued)

In 2021 we:

Team Ministry

On the 8th February 2021,the PCC met on Zoom and discussed:

On 24th May 2021, the zoomed APCM noted we have faced a number of challenges:

On 1st September 2021, the zoomed PCC meeting discussed:

�� the opening of St Mark's and St Stephen's to full public worship to begin on 3rd October 2021, and for the Tuesday Drop-In to reopen

- 5 -

Gateacre Team Ministries

Trustees' Annual Report (continued)

Year ended 31 December 2021

Achievements and performance

Achievements and performance including a review of charitable achievements against objectives

Once more, this was a challenging year for the PCC and this is reflected in its achievements. However we have worked hard to reopen our church facilities. Live public worship has stopped and started due to the Covid pandemic. However the Gateacre Team Ministry grouped together and, for every Sunday of the closures, a mixture of live, pre-recorded worship material was streamed and broadcast on YouTube. This gained a new congregation as well as the old. Rooted continued as an online prayer and worship event with many great speakers and participants. However the biggest challenge has been the closure of Christ Church, Netherley and how we hope to minister to the community in that area of our Team Parish.

The electoral roll District totals
St Stephen's 54
Christ Church 20
St Mark's 30
Parish total 104

Church buildings are being maintained as much as possible during the lockdowns.

Finance, Giving and Fundraising continue to be an issue for all three churches as the lack of attendance has decimated our income. However, our income from the Parish Giving Scheme and our existing Standing Orders have helped.

Financial review

Finance, Giving and Fundraising continues to be an issue for all three churches but our Gift Aid Tax Reclaim continues to be a real blessing.

There was a surplus for the year of £581 (2021: deficit of £27,173). As previously mentioned, Covid-19 had a dreadful impact on income streams.

Free reserves total £12,549 (2020: £12742)

- 6 -

Gateacre Team Ministries

Trustees' Annual Report (continued)

Year ended 31 December 2021

Plans for future periods

Our objectives in 2022 are:

Team Ministry

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Rev P Janvier Trustee

- 7 -

Gateacre Team Ministries

Independent Examiner's Report to the Trustees of Gateacre Team Ministries

Year ended 31 December 2021

I report to the trustees on my examination of the financial statements of Gateacre Team Ministries ('the charity') for the year ended 31 December 2021.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Giles Mattocks FCA Independent Examiner

18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 0WN

The notes on pages 11 to 17 form part of these financial statements.

- 8 -

Gateacre Team Ministries

Statement of Financial Activities

Year ended 31 December 2021

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 4 44,252 – 44,282 54,296
Other trading activities 5 14,922 866 15,788 8,104
Investment income 6 17,189 – 17,189 20,147
--------------------------- -------------- --------------------------- ---------------------------
Total income 76,363 866 77,259 82,547
=========================== ============== =========================== ===========================
Expenditure
Expenditure on raising funds:
Investment management costs 7 – – – 610
Expenditure on charitable activities 8,9 76,556 – 76,678 109,110
--------------------------- -------------- --------------------------- --------------------------------
Total expenditure 76,556 – 76,678 109,720
=========================== ============== =========================== ================================
--------------------------- -------------- --------------------------- --------------------------------
Net income/(expenditure) and net
movement in funds (193) 866 581 (27,173)
=========================== ============== =========================== ================================
Reconciliation of funds
Total funds brought forward 279,742 28,382 308,124 335,297
-------------------------------- --------------------------- -------------------------------- --------------------------------
Total funds carried forward 279,549 29,248 308,797 308,124
================================ =========================== ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 17 form part of these financial statements.

- 9 -

Gateacre Team Ministries

Statement of Financial Position

31 December 2021

2021 2020
Note £ £ £
Fixed assets
Tangible fixed assets 14 267,000 267,000
Current assets
Cash at bank and in hand 64,918 64,795
Creditors: amounts falling due within one year 15 3,213 3,671
--------------------------- ---------------------------
Net current assets 61,705 61,124
-------------------------------- --------------------------------
Total assets less current liabilities 328,705 328,124
Creditors: amounts falling due after more than
one year 16 20,000 20,000
-------------------------------- --------------------------------
Net assets 308,705 308,124
================================ ================================
Funds of the charity
Restricted funds 29,248 28,382
Unrestricted funds 279,549 279,742
-------------------------------- --------------------------------
Total charity funds 17 308,797 308,124
================================ ================================

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Rev P Janvier Trustee

The notes on pages 11 to 17 form part of these financial statements.

- 10 -

Gateacre Team Ministries

Notes to the Financial Statements

Year ended 31 December 2021

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Belle Vale Road, Gateacre, Liverpool, L25 2PQ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

- 11 -

Gateacre Team Ministries

Notes to the Financial Statements (continued)

Year ended 31 December 2021

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

All fixed assets are initially recorded at cost.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

- 12 -

Gateacre Team Ministries

Notes to the Financial Statements (continued)

Year ended 31 December 2021

3. Accounting policies (continued)

Impairment of fixed assets (continued)

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

- 13 -

Gateacre Team Ministries

Notes to the Financial Statements (continued)

Year ended 31 December 2021

4. Donations and legacies

Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 31,157 – 31,187
Gifts
Gifts 11,902 – 11,902
Grants
Grants receivable 950 – 950
Subscriptions
Subscriptions 243 – 243
--------------------------- -------------- ---------------------------
44,252 – 44,282
=========================== ============== ===========================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Donations
Donations 32,654 56 32,710
Gifts
Gifts 19,534 – 19,534
Grants
Grants receivable 1,350 – 1,350
Subscriptions
Subscriptions 466 236 702
--------------------------- -------------- ---------------------------
54,004 292 54,296
=========================== ============== ===========================
Other trading activities
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Fundraising events 3,782 866 4,648
Hire of Facilities 11,140 – 11,140
--------------------------- -------------- ---------------------------
14,922 866 15,788
=========================== ============== ===========================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Fundraising events 4,277 90 4,367
Hire of Facilities 3,737 – 3,737
----------------------- -------------- -----------------------
8,014 90 8,104
======================= ============== =======================

5. Other trading activities

- 14 -

Gateacre Team Ministries

Notes to the Financial Statements (continued)

Year ended 31 December 2021

6. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Income from investment properties 17,187 17,187 20,114 20,114
Bank interest receivable 2 2 33 33
--------------------------- --------------------------- --------------------------- ---------------------------
17,189 17,189 20,147 20,147
=========================== =========================== =========================== ===========================
7. Investment management costs
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
£ £ £ £
Property repairs and maintenance
charges – – 610 610
============== ============== ============== ==============
8. Expenditure on charitable activities by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Direct charitable activities 75,356 – 75,479
Support costs 1,200 – 1,199
--------------------------- -------------- ---------------------------
76,556 – 76,678
=========================== ============== ===========================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Direct charitable activities 98,365 9,170 107,535
Support costs 1,575 – 1,575
--------------------------- ----------------------- --------------------------------
99,940 9,170 109,110
=========================== ======================= ================================
9. Expenditure on charitable activities by activity type
Activities
undertaken Support Total funds Total fund
directly costs 2021 2020
£ £ £ £
Direct charitable activities 75,479 – 75,479 107,535
Governance costs – 1,199 1,199 1,575
--------------------------- ----------------------- --------------------------- --------------------------------
75,479 1,199 76,678 109,110
=========================== ======================= =========================== ================================
10. Independent examination fees
2021 2020
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,200 1,200
======================= =======================

- 15 -

Notes to the Financial Statements (continued)

Gateacre Team Ministries

Year ended 31 December 2021

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows: 2021 2020 £ £

The average head count of employees during the year was Nil (2020: Nil). No employee received employee benefits of more than £60,000 during the year (2020: Nil).

12. Trustee remuneration and expenses

No trustees were paid any remuneration.

13. Transfers between funds

Funds are transferred from the general fund to the restricted fund when required.

14. Tangible fixed assets

Land and
buildings
£
Cost
At 1 January 2021 and 31 December 2021 267,000
================================
Depreciation
At 1 January 2021 and 31 December 2021 –
================================
Carrying amount
At 31 December 2021 267,000
================================
At 31 December 2020 267,000
================================
15. Creditors: amounts falling due within one year
2021 2020
£ £
Bank loans and overdrafts 3,213 3,671
======================= =======================
16. Creditors: amounts falling due after more than one year
2021 2020
£ £
Bank loans and overdrafts 20,000 20,000
=========================== ===========================

- 16 -

Gateacre Team Ministries

Notes to the Financial Statements (continued)

Year ended 31 December 2021

17. Analysis of charitable funds

Unrestricted funds
At At
1 January 20 31 Decembe
21 Income Expenditure r 2021
£ £ £ £
General funds 279,742 76,363 (76,556)
279,549
================================ =========================== =========================== ================================
At At
1 January 20 31 December
20 Income Expenditure 2020
£ £ £ £
General funds 298,127 82,165 (100,550)
279,742
================================ =========================== ================================ ================================
Restricted funds
At At
1 January 20 31 Decembe
21 Income Expenditure r 2021
£ £ £ £
Restricted Fund 28,382 866 – 29,248
=========================== ============== ============== ===========================
At At
1 January 20 31 December
20 Income Expenditure 2020
£ £ £ £
Restricted Fund 37,170 382 (9,170)
28,382
=========================== ============== ======================= ===========================
Analysis of net assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 267,000 – 267,000
Current assets 12,457 52,561 65,018
Creditors less than 1 year – (23,313)
(23,313)
-------------------------------- --------------------------- --------------------------------
Net assets 279,457 29,248 308,705
================================ =========================== ================================
Unrestricted Restricted Total Funds
Funds Funds 2020
£ £ £
Tangible fixed assets 267,000 – 267,000
Current assets 16,413 48,382 64,795
Creditors less than 1 year (3,671) (20,000)
(23,671)
-------------------------------- --------------------------- --------------------------------
Net assets 279,742 28,382 308,124
================================ =========================== ================================

18. Analysis of net assets between funds

- 17 -

Gateacre Team Ministries

Management Information

Year ended 31 December 2021

The following pages do not form part of the financial statements.

- 18 -

Gateacre Team Ministries

Detailed Statement of Financial Activities

Year ended 31 December 2021

2021 2020
£ £
Income and endowments
Donations and legacies
Donations 31,187 32,710
Gifts 11,902 19,534
Grants receivable 950 1,350
Subscriptions 243 702
--------------------------- ---------------------------
44,282 54,296
--------------------------- ---------------------------
Other trading activities
Fundraising events 4,648 4,367
Hire of Facilities 11,140 3,737
--------------------------- -----------------------
15,788 8,104
--------------------------- -----------------------
Investment income
Income from investment properties 17,187 20,114
Bank interest receivable 2 33
--------------------------- ---------------------------
17,189 20,147
--------------------------- ---------------------------
--------------------------- ---------------------------
Total income 77,259 82,547
=========================== ===========================
Expenditure
Investment management costs
Property repairs and maintenance charges – 610
--------------------------- ---------------------------
Expenditure on charitable activities
Repairs and maintenance 11,557 13,298
Motor vehicle expenses 113 611
Legal and professional fees 1,199 1,575
Telephone 3,344 3,083
Other office costs 140 844
Ministry 15,723 34,946
Church & centre running costs 42,816 52,128
Support costs 1,479 1,956
Fundraising costs 307 319
Gifts – 350
--------------------------- --------------------------------
76,678 109,110
--------------------------- --------------------------------
--------------------------- --------------------------------
Total expenditure 76,678 109,720
=========================== ================================
--------------------------- --------------------------------
Net income/(expenditure) 581 (27,173)
=========================== ================================

- 19 -

Gateacre Team Ministries

Notes to the Detailed Statement of Financial Activities

Year ended 31 December 2021

2021 2020
£ £
Expenditure on charitable activities
Direct charitable activities
Activities undertaken directly
Repairs & maintenance 11,557 13,298
Outings and entertainment 113 611
Telephone 3,344 3,083
Other office costs 140 844
Ministry 15,723 34,946
Church & Centre running costs 42,816 52,128
Support costs 1,479 1,956
Fundraising costs 307 319
Gifts – 350
--------------------------- --------------------------------
75,479 107,535
--------------------------- --------------------------------
Governance costs
Governance costs - accountancy fees 1,199 1,575
----------------------- -----------------------
--------------------------- --------------------------------
Expenditure on charitable activities 76,678 109,110
=========================== ================================

- 20 -