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2021-12-31-accounts

Charity registration number: 1166866

Bridge Church Newbury

Annual Report and Financial Statements for the Year Ended 31 December 2021

Bridge Church Newbury

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 8
Statement of Trustees' Responsibilities 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13 to 20

Bridge Church Newbury

Reference and Administrative Details
Trustees A Clarke
M Landreth-Smith
J Clifton-Brown
A Goggins
S Bleasdale
R Hornzee
E Owen Jones
Charity Registration Number 1166866
Principal Office 26 Charmwood Close
Newbury
Berkshire
RG14 1XA
Independent Examiner UHY Ross Brooke
Chartered Accountants
31A Charnham Street
Hungerford
Berkshire
RG17 0EJ
Bankers HSBC
Newbury
6 Northbrook Street
Newbury
BERKSHIRE
RG14 1DJ

Page 1

Bridge Church Newbury

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2021.

Objectives and activities

Objects and aims

The objects of Bridge Church Newbury for the public benefit are:

1.To advance the Christian faith, in accordance with our Statement of Beliefs, in West Berkshire and in such other parts of the United Kingdom and the world as the trustees may from time to time think fit;

2.The prevention or relief of poverty in West Berkshire and in such other parts of the United Kingdom and the world as the trustees may from time to time think fit; and

3.To fulfil such other purposes, which are exclusively charitable according to the law of England and Wales and are connected to the charitable work of the charity as the trustees may from time to time think fit.

Highlights of our year in 2021

• Focussing on discipleship in our small groups by running 3 courses: The Prayer Course (24-7 Prayer), The Bible Course (The Bible Society) and our own in-house evangelism series called Mission:All, featuring people from Bridge Church and the Commission community.

• Running our New Day @ Home event for Bridge Youth. This was hosted locally and incorporated the online programming from the New Day youth event. They spent the 2 days watching the New Day content, playing sport and games, making pizza: enjoying fun and fellowship together.

• Celebrating our return to meeting together with a Family Fun Day in September featuring a hog roast, games, and Sunday morning service at a local farm. This was a fantastic time to re-kindle existing friendships, build new relationships and to say thank you to all those who had worked so hard over the previous 18 months to keep Bridge Church flourishing.

• Our Christian’s Against Poverty (CAP) Debt Centre, in partnership with St Nicolas’ Newbury, has continued to work with clients despite restrictions. To date, our centre has helped 44 families; 3 of which are already debt free. We have continued to seek ways to bless and encourage clients this year: distributing 18 Christmas hampers, delivering Easter eggs, and providing garden clearing, clothing and emergency food parcels.

• Hosting our first Christmas Wreath Making event which included many friends from outside of Bridge Church and welcomed several CAP Debt Centre clients.

• Continuing to look for opportunities to be generous to our church and local community, including providing Trinity School’s rising year 7 with books used for project work instead of their usual summer school activities and supporting the local Foodbank as they faced increasing demand because of Covid-19.

Page 2

Bridge Church Newbury

Trustees' Report (continued)

Objectives, strategies and activities

Activities and Achievements

Coronavirus restrictions continued to change the look of daily church life in 2021. We met online via our YouTube channel every Sunday until the end of July. Over the summer we gave those involved in digital church a well-earned break and enjoyed live weekly devotional times using Zoom and opportunities to meet face to face for picnics and walks as restrictions allowed.

Trinity opened their doors to us again in September when we started to meet weekly on a Sunday morning again with a pared down version of church encouraging people to Worship Simply: Simply Worship. This was an amazing time to reconnect with people we had not seen face to face for up to 18 months and finally worship together (albeit with masks in place until Spring 2022). Bridge Kids and Bridge Youth resumed with regular Sunday morning groups giving them time to have age-appropriate Bible teaching and plenty of time for fun together.

Church life continued in our new hybrid form during the week (following any Coronavirus restrictions in place at the time) allowing us to enjoy small groups, discipleship courses, parents and toddlers, men’s and women’s events and youth events. We continued to have a wider reach than when we only met face-to-face and were thrilled to welcome many newcomers to Bridge Church when we resumed meeting at Trinity in September.

The Elders and Trustees are incredibly grateful to all of those in the Bridge Church community who served the church, and each other, so faithfully during such a challenging time. Recognition should go to our skilled digital church team who produced our high-quality services streamed weekly via our YouTube channel. This involved many hours of planning, recording, and editing. Similarly, our small group leaders provided the focus of our pastoral care and discipleship throughout the year, many meeting weekly online as well as creating opportunities to meet in person (subject to any restrictions).

In all the challenges that Covid-19 threw at us in 2021, with Bridge Church continued to be a thriving community of people who love Jesus and want to join in with what He is doing to make Him known to those around us.

Public benefit

It is the opinion of the trustees that Bridge Church Newbury has fulfilled its public benefit requirements for the year to 31st December 2021. The activities and achievements of the period are discussed in detail in this report. The trustees have referred to the Charity Commission’s guidance on public benefit and work to ensure that the charity operates within its objects and makes decisions on future activities with due regard to fulfilling its public benefit requirement.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

Bridge Church Newbury

Trustees' Report (continued)

Financial review

Bridge Church’s finances are managed by the trustees and a budget was set at the start of the year and reviewed at regular trustee meetings during 2021. Despite the financial pressures for many due to Covid-19 we saw an increase in giving over the period due to many new people joining and giving to the church.

Our Crisis Fund continued to be available to meet specific needs of our church and local community during the pandemic. At the end of 2021 we agreed to move this fund into our Family Fund for future use as needs arise and this is shown as the Family Fund in the accounts.

Bridge Church is funded through the generosity of its regular congregation and visitors. We receive cash donations and standing orders monthly (biblical tithes) as our primary source of income. We are registered with HMRC for their Charity Repayment Scheme which gives us an additional 25p in the pound on eligible donations and provided £21,792 in additional income in the year.

Bridge Church believe in the importance of giving generously from the income we receive, encouraged by the Bible to be cheerful givers and to actively look to meet the needs of those around us.

We tithe from our income and for 2021 gave away 13% (budgeted 10%) of our unrestricted income to Commission. A further 6% of unrestricted income was given away to support other local and international organisations that we have connections with and who share our charitable objectives, and to respond to individual needs in our church. Organisations who benefited this year were Commission churches in Kenya and the Middle East, Open Doors charity, West Berkshire Foodbank, and Christian Outreach in Newbury Schools (COINS).

The trustees of Bridge Church Newbury report a surplus of £17,153 for the year to 31 December 2021.

Page 4

Bridge Church Newbury

Trustees' Report (continued)

Policy on reserves

The trustees have a Reserves Policy to ensure that funds held for future periods are sufficient to meet current obligations and our charitable objectives. These are regularly reviewed in Trustee’s meetings to ensure that they remain appropriate to the charity’s circumstances.

The following designated unrestricted funds are held by Bridge Church Newbury which can be used at the discretion of the trustees:

Contingency Fund - 3 months of salary and overhead costs in the event of a shortfall in income

Church Growth Fund – for church planting and future church building costs

Venue Fund – to build up reserves for a weekday or Sunday venue

Family Fund – used to meet the needs of those in Bridge Church and the local community in crisis

Youth Fund – £2,000 donation from New Day (a Newfrontiers youth event) designated for youth ministry and events

Replacement Equipment Fund – annual amount transferred to cover the cost of replacing worn out equipment

CAP Courses Fund – funds donated and put aside by Bridge Church for running CAP courses (separate from the restricted fund)

Alpha Course Fund – funds unused and carried forward to support future Alpha course costs

The following restricted fund represents funds that cannot be used at the discretion of the trustees:

Christians Against Poverty (CAP) – funds donated via Bridge Church Newbury for the running of the Newbury CAP Debt Centre.

The remaining surplus is categorised as an unrestricted fund named General Fund and can be used to cover day to day expenses and for any other purpose that the trustees see fit.

The balances on these funds at the end of 2021 are as follows:

General Fund £36,759

CAP Restricted Fund £17,459 Designated Funds Contingency £30,000 Church Growth £20,000 Venue £9,000 Family (including Crisis Fund) £8,623 Youth £2,000 Replacement Equipment £7,349 Alpha Course £590 CAP Courses £156

Total Funds on 31 December 2021 £131,936

Page 5

Bridge Church Newbury

Trustees' Report (continued)

Plans for future periods Plans for 2022

Bridge Church Newbury’s aims and key objectives for 2022:

• Continue to JOIN IN with what God is doing in Newbury and the surrounding area by encouraging our church community to get involved in Bridge Church and CTNA activities and ministries that already serve Newbury and West Berkshire.

• Create opportunities for discipleship and spiritual growth through the Sunday preaching series’, small group discussions and running courses such as Alpha, Freedom in Christ and The Marriage Course.

• Apply what we have learned through our Mission:All evangelism series by taking one week each month off from our small groups, particularly focusing on those we have friendships with outside of the church: neighbours, colleagues, and friends.

• Encouraging the church to be part of the Queen’s Platinum Jubilee celebrations in June 2022 and to engage with their neighbours and local community.

• Organise a church weekend away over the August Bank Holiday whilst we wait for the return of Commission’s annual festival, Connect, in 2023.

• Continue to support financially and champion our Christians Against Poverty Debt Centre run in partnership with St Nicolas’ Church, Newbury. Enable the Centre to increase its capacity to better serve our local community in times of financial hardship through the recruitment of a new Debt Coach to assist our current Debt Centre Manager.

Structure, governance and management

Nature of governing document

From December 2014 Bridge Church Newbury existed as an unincorporated organisation that was not registered as a charity with the Charity Commission.

On 3rd May 2016 Bridge Church Newbury was registered with the Charity Commission as a Charitable Incorporated Organisation (CIO) who's only voting members are its charity trustees. The charity is governed by its Constitution, dated 3rd May 2016.

Page 6

Bridge Church Newbury

Trustees' Report (continued)

Recruitment and appointment of trustees

Trustees

The trustees met 5 times during 2021 for full trustees’ meetings and as required for ad-hoc decision making and communication. These meetings continued to mainly be held via Zoom due to the ongoing Coronavirus pandemic. Our Constitution allows us to hold meetings via electronic means. During these meetings we considered the financial position of the church, reviewed, and set policies, and supported the leadership of the church through providing effective governance and financial decision making.

We were excited to appoint a new trustee, Caroline Owen Jones who started on 7 July 2021.

Other than Mark Landreth-Smith who has been employed by Bridge Church Newbury since June 2015, all other trustees received no other benefits other than reimbursed expenses during the year. In total these expenses for the seven trustees (and related parties) amounted to £1,833. None of these expenses related to their role as trustee but for other activities undertaken by Bridge Church during the year.

The church Eldership met regularly during the year and set the vision and mission of the church. The trustees’ role is to manage the charity’s resources to enable this vision and mission to become a reality by releasing the resources required whilst ensuring strong financial management and governance.

Organisational structure

The charity, Bridge Church Newbury, is a church. The trustees run the charity and are responsible for governance and compliance with legislation. Spiritual leadership of the church is provided by the Eldership team which includes Mark Landreth-Smith, who is also a trustee.

Bridge Church Newbury is part of an international network of churches called Commission. We share the vision and values of Commission which can be found at http://www.commission-together.org/about/our-values.aspx. Commission is part of the wider Newfrontiers family of churches.

Page 7

Bridge Church Newbury

Trustees' Report (continued)

Employee involvement

Bridge Church employs one full time Pastor and a part time Administrator to support both the Pastor and the Treasurer in the day to day financial and administrative functions. Both report to the Board of Trustees who review performance and salary on a regular basis. Other staff are recruited on a short-term contract basis to fulfil functions required at the time.

Staffing changes in 2021:

Most of our activities are led and run by volunteers: small group leaders, ministry leaders, children’s and youth workers, Communications, Sunday serving and weekday events teams. Many of these volunteers continued to serve despite coronavirus restrictions and showed great adaptability and willingness to serve their church and local community. Bridge Church would not be the active and welcoming church that it is without its volunteers for whom the trustees are incredibly grateful.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

.........................................

A Clarke Trustee

Page 8

Bridge Church Newbury

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting 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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... A Clarke Trustee

Page 9

Bridge Church Newbury

Independent Examiner's Report to the trustees of Bridge Church Newbury

I report to the trustees on my examination of the accounts of Bridge Church Newbury for the year ended 31 December 2021.

Responsibilities and basis of report

As the charity trustees of Bridge Church Newbury you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Bridge Church Newbury's accounts 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 Bridge Church Newbury as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

...................................... Kerry Hawkins FCCA, UHY Ross Brooke Chartered Accountants

31A Charnham Street Hungerford Berkshire RG17 0EJ

Date:.............................

Page 10

Bridge Church Newbury

Statement of Financial Activities for the Year Ended 31 December 2021

Note
Income and Endowments from:
Donations and legacies
2
Investment income
3
Total Income
Expenditure on:
Other expenditure
4
Total Expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Note
Income and Endowments from:
Donations and legacies
2
Investment income
3
Total Income
Expenditure on:
Other expenditure
4
Total Expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted funds
General
£
Other
£
126,676
-
179
-
126,855
-
(104,324)
(530)
(104,324)
(530)
22,531
(530)
(14,600)
11,000
7,931
10,470
28,828
67,248
36,759
77,718
Unrestricted funds
General
£
Other
£
120,561
-
209
-
120,770
-
(101,029)
(1,242)
(101,029)
(1,242)
19,741
(1,242)
(19,859)
16,052
(118)
14,810
28,946
52,438
28,828
67,248
Restricted
funds
£
14,383
2
14,385
(19,233)
(19,233)
(4,848)
3,600
(1,248)
18,707
17,459
Restricted
funds
£
14,094
23
14,117
(18,833)
(18,833)
(4,716)
3,807
(909)
19,616
18,707
Total
2021
£
141,059
181
141,240
(124,087)
(124,087)
17,153
-
17,153
114,783
131,936
Total
2020
£
134,655
232
134,887
(121,104)
(121,104)
13,783
-
13,783
101,000
114,783

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 14.

The notes on pages 13 to 20 form an integral part of these financial statements. Page 11

Bridge Church Newbury

(Registration number: 1166866) Balance Sheet as at 31 December 2021

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
14
2021
£
3,881
22,168
115,157
137,325
(9,270)
128,055
131,936
17,459
114,477
131,936
2020
£
6,473
5,640
111,814
117,454
(9,144)
108,310
114,783
18,707
96,076
114,783

The financial statements on pages 11 to 20 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

.........................................

A Clarke Trustee

The notes on pages 13 to 20 form an integral part of these financial statements. Page 12

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Bridge Church Newbury meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Tangible fixed assets

Individual fixed assets costing £50.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate General equipment 25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 13

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

2 Income from donations and legacies

Donations and legacies;
Donations from individuals
Unrestricted
General
£
Other
£
126,676
-
126,676
-
Restricted
£
14,383
14,383
Total
2021
£
141,059
141,059
Total
2020
£
134,655
134,655

There were no donated fixed assets during the year.

3 Investment income

Interest receivable and similar
income;
Interest receivable on bank
deposits
Unrestricted
funds
General
£
179
Restricted
funds
£
2
Total
2021
£
181
Total
2020
£
232

Page 14

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

4 Analysis of resources expended

Giving and donations
Sunday costs
Outreach and compassion
Weekday events and Church
community
Wages
Pension
Training
Publicity
Legal and professional
Insurance
Office and computer costs
Depreciation and loss on Fixed
Asset
Accounts
Independent examination
Digital church
Unrestricted
funds
Designated
£
22,297
5,871
650
576
58,862
3,383
3,604
445
852
581
1,376
3,324
1,200
300
1,533
104,854
Restricted
funds
£
-
-
19,233
-
-
-
-
-
-
-
-
-
-
-
-
19,233
Total
2021
£
22,297
5,871
19,883
576
58,862
3,383
3,604
445
852
581
1,376
3,324
1,200
300
1,533
124,087
Total
2020
£
23,262
5,423
20,480
198
56,488
3,325
802
553
1,348
594
1,459
5,672
1,200
300
-
121,104

Donations include £15,801 (2020 - £16,222) to Commission.

Page 15

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

5 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

A Clarke

M Landreth-Smith

J Clifton-Brown

R Hornzee

S Bleasdale

A Goggins

E Owen Jones

6 Staff costs

The aggregate payroll costs were as follows:

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Number of employees 2021
No
4
2020
No
4

During 2021 one of the above employees (2020 - 1) participated in the Defined Contribution Pension Scheme.

Contributions to the employee pension schemes for the year totalled £3,383 (2020 - £3,325).

During the year a salary of £42,291 (2020: £41,565) and pension of £3,383 (2020: £3,325) were paid to M Landreth-Smith for his services as church pastor, in accordance with the constitution and his employment contract.

No employee received emoluments of more than £60,000 during the year

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 16

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

8 Tangible fixed assets

Cost
At 1 January 2021
Additions
Disposals
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
Eliminated on disposals
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
9
Debtors
Prepayments
Accrued income
Other debtors
10 Cash and cash equivalents
Cash at bank
11 Creditors: amounts falling due within one year
Other taxation and social security
Accruals
Furniture and
equipment
£
25,037
732
(2,703)
23,066
18,565
1,680
(1,060)
19,185
3,881
6,472
2021
£
371
21,792
5
22,168
2021
£
115,157
2021
£
779
8,491
9,270
Furniture and
equipment
£
25,037
732
(2,703)
23,066
18,565
1,680
(1,060)
19,185
3,881
6,472
2021
£
371
21,792
5
22,168
2021
£
115,157
2021
£
779
8,491
9,270
Total
£
25,037
732
(2,703)
23,066
18,565
1,680
(1,060)
19,185
3,881
6,472
2020
£
135
5,080
425
19,185
3,881
6,472
2021
£
371
21,792
5
22,168
2021
£
115,157
2021
£
779
8,491
9,270
5,640
2020
£
111,814
2020
£
711
8,433
9,144

Page 17

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

12 Related party transactions

Donations from the trustees and their immediate families during the year totalled £40,531.

Mark has attended several leadership events run by Commission in 2021. Bridge Church Newbury has paid for the tickets at each of these events (normal ticket price £15)

Alastair's son Elliott Goggins has been employed as a part time Digital Content Editor from June 2020 to July 2021. Elliott continues to be employed as a contractor providing Digital Services as required to Bridge Church. Any decisions regarding Elliott's appointment, salary and management are done without Alastair's involvement (declaration of interest made).

Mark and Aimee were part of the Eldership Team who attended an Eldership Away Day at the cost of £719 for 3 couples including accomodation and meals.

Caroline's daughter-in-law, Emma Owen Jones, was appointed our new part time Administrator from July 2021. Any decisions regarding Emma's appointment, salary and management are done without Caroline's involvement (declaration of interest made).

Bridge Church paid for Sushmitha Bleasdales's husband to attend a Commission run course alongside several other Bridge Church members. The cost for this course was £150.

The cost for Commission events attended by trustees in 2021 covered by Bridge Church Newbury:

Aimee, Caroline and Mitha attended a Trustee Training Day costing £10 per head. Aimee and her husband attended a Commission Leader's weekend at a cost of £100 per couple. Mark attended a Mangaging Leadership Anxiety course costing £30.

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
£
3,881
119,866
(9,270)
114,477
Restricted
funds
£
-
17,459
-
17,459
Total funds
2021
£
3,881
137,325
(9,270)
131,936

Page 18

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

14 Funds

Unrestricted funds
General
General fund
Other
Contingency fund
Church growth fund
Family fund
New day gift - youth fund
CAP Courses
Replacement equipment
fund
Venue fund
Alpha Course fund
Total unrestricted funds
Restricted funds
CAP fund
Total funds
Balance at 1
January
2021
£
28,828
30,000
12,000
9,153
2,000
156
6,349
7,000
590
67,248
96,076
18,707
114,783
Incoming
resources
£
126,855
-
-
-
-
-
-
-
-
-
126,855
14,385
141,240
Resources
expended
£
(104,324)
-
-
(530)
-
-
-
-
-
(530)
(104,854)
(19,233)
(124,087)
Transfers
£
(14,600)
-
8,000
-
-
-
1,000
2,000
-
11,000
(3,600)
3,600
-
Balance at
31
December
2021
£
36,759
30,000
20,000
8,623
2,000
156
7,349
9,000
590
77,718
114,477
17,459
131,936

Page 19

Bridge Church Newbury

Notes to the Financial Statements for the Year Ended 31 December 2021 (continued)

Unrestricted funds
General
General fund
Other
Contingency fund
Church growth fund
Family fund
New day gift - youth fund
CAP Courses
Replacement equipment
fund
New venue fund
Venue fund
Alpha Course fund
Total unrestricted funds
Restricted
CAP fund
Total funds
Balance at 1
January
2020
£
28,946
30,000
10,000
2,285
2,000
214
2,639
2,710
2,000
590
52,438
81,384
19,616
101,000
Incoming
resources
£
120,770
-
-
-
-
-
-
-
-
-
-
120,770
14,117
134,887
Resources
expended
£
(101,029)
-
-
(1,242)
-
-
-
-
-
-
(1,242)
(102,271)
(18,833)
(121,104)
Transfers
£
(19,859)
-
2,000
8,110
-
(58)
3,710
(2,710)
5,000
-
16,052
(3,807)
3,807
-
Balance at
31
December
2020
£
28,828
30,000
12,000
9,153
2,000
156
6,349
-
7,000
590
67,248
96,076
18,707
114,783

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