**REGISTERED COMPANY NUMBER: 07025797 (England and Wales) REGISTERED CHARITY NUMBER: 1167000**
## **Report of the Trustees and**
**Financial Statements for the Year Ended 31st December 2022**
## **for**
## **Brunstad Christian Church Huntworth**
Sheen Stickland Chartered Accountants 7 East Pallant Chichester West Sussex PO19 1TR
**Brunstad Christian Church Huntworth**
**Contents of the Financial Statements for the Year Ended 31st December 2022**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**|7|to|8|
|**Notes to the Financial Statements**|9|to|16|
|**Detailed Statement of Financial Activities**|17|to|18|
**Brunstad Christian Church Huntworth**
**Report of the Trustees for the Year Ended 31st December 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Brunstad Christian Church Huntworth took over the charitable objectives of its former incarnation, BCC Huntworth on 1st April 2017. Brunstad Christian Church Huntworth seeks to demonstrate the Christian faith in action by operating as a church in the local area and through missionary work worldwide. This includes:
- Holding regular services for the worship of God and the Lord Jesus Christ
- Preaching and expounding the teachings of the Bible, including through meetings and activities aimed specifically at young people and children
- Conducting missionary activities to promote the Christian faith in other countries
## **Public benefit**
Under the 2006 Charities Act the advancement of religion continues to be charitable but the Act also requires that there must be a public benefit. The Trustees have paid due regard to the Charity Commission's guidance on public benefit and maintain that public benefit can be demonstrated in the out workings of the charity's activities. Specifically, that individuals are taught to contribute constructively to society, to respect local and national authorities and therefore to be law-abiding citizens who have genuine care for their neighbours and both the man-made and natural environment. Increasingly, the charity focuses on engaging young people and children in constructive, healthy and beneficial activities of a practical nature, designed to keep them safe from the more negative influences in society and which demonstrate to them that giving, rather than taking, is a key to a fulfilled and happy life. Since the pandemic of 2020 many of these activities have made use of digital tools which have been of enormous benefit and we therefore see ourselves continuing to focus our energies on making extensive use of digital communications in future.
The Charity's property is regularly used by the NHS, politicians, societies and other charities for communication, training and leisure activities, and through our subsidiary trading company, Somerset Solutions Ltd (SSL) our café and children's playpark are visited by hundreds of local people annually. Despite significant disruption due to the pandemic, we have maintained and increased these activities during 2022.
## **Church Attendance**
During the year the number of adults and children from the Bridgwater area regularly attending our meetings and constituting our 'congregation' has remained steady at approximately 140. On special occasions (such as weddings or birthday celebrations) visitors can on occasion mean numbers increase to as many as 300.
Page 1
**Brunstad Christian Church Huntworth**
**Report of the Trustees for the Year Ended 31st December 2022**
## **ACHIEVEMENT AND PERFORMANCE Review of activities**
2022 saw the return of our regular in-person meeting activity after the pandemic.
The Operational Board continued to actively work to ensure we make best use of the Charity's resources. As has been our custom, we continued to be actively engaged in voluntary fundraising activities so that we can raise enough money to meet the current and future needs of our members, not least our young people and children. To this end, we have again worked closely with Somerset Solutions Ltd (SSL), a wholly owned subsidiary company owned by the Brunstad Christian Church Huntworth, which uses our church property to run events such as weddings, birthday celebrations, training events and business seminars. The purpose of SSL is to generate work opportunities, donates profits and takes responsibility for the funding and management of our church property.
Our Midas Coffee Lounge opened to the general public in March 2020 under the auspices of SSL and has continued to have a steady stream of customers during 2022. The coffee bar serves drinks and light refreshments.
The established pattern of meetings continued in a similar fashion to those we have conducted pre-pandemic, with regular meetings on Sundays, weekly youth meetings (for 12 to 36-year-olds), boys' and girls' activity groups, children's Sunday school and regular online transmissions from our 'parent' church in Brunstad, Norway. The charity was resourceful in finding creative ways to continue these activities digitally, and in some cases finding that digital tools enhanced the experience of these events. We continued with sports, youth camps, seminars, conferences at our international conference centre in Norway as well as the fundraising activities mentioned above. The purpose of fundraising is to generate funds for the church's missionary activities with our own young people and children and to support the expansion of our conference centre in Norway.
The church again supported missionary work in Kenya, Uganda and Tanzania, specifically through our retired pastor holding online meetings and conferences with churches there. Another part of our mission work is making use of the internet (see our website www.activechristianity.org and http://www.bbc.no) to transmit Christian teaching through articles, photographs, film clips and song and BCCH is taking an increasingly active role in supporting that work.
During this year, the Trustees have considered a number of important issues and taken key decisions including:
- The transfer of SSL's assets to BCCH, with corresponding changes to the financial arrangements between the two entities.
- A budget of £216k for 2022 to over the costs of operating Church activities. This was an increase on the previous year, due to the COVID-19 pandemic that year.
- A fundraising campaign to raise £70k to support members attending conferences at our international conference centre in Norway.
- We continue to develop and use the Brunstad Christian Church huntworth SharePoint site for the storage and increased accessibility of key documents. This applies to all meeting agendas, minutes and associated documents, together with any resources used in our children's and youth meetings and other activities.
- The desirability of joining the Brunstad Christian church Federation at a future date. This is an international federation which will be established by BCC Norway, and which is likely to have major benefits for our members, including the opportunity to participate in more missionary work, digital outreach and benefit from a more professional approach to governance, compliance and financial management.
## **FINANCIAL REVIEW**
## **Financial review**
Throughout 2022 we continued to see generous support from the church membership and have therefore been able to continue raising funds for the development of the premises and the mission work, including with our own youth and children.
Page 2
**Brunstad Christian Church Huntworth**
## **Report of the Trustees for the Year Ended 31st December 2022**
## **FINANCIAL REVIEW**
## **Reserves policy**
The Board of Trustees established a policy whereby unallocated reserves held by the Charity should be maintained at an amount sufficient to cover unforeseen shortfalls of income. This buffer is kept at the level of £30,000, but in addition, during 2020 we sought to raise a larger reserve fund to help ensure we could mitigate any risks arising from COVID-19, both for ourselves or for our parent church in Norway. We therefore managed to raise £112,000 for this purpose, on which interest is currently accruing. We are maintaining the cash reserve fund in view of the uncertainty which still exists around the economy and rising costs.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Governance**
The policies and strategies which govern the Charity's development, rest with the trustees. They meet and communicate regularly to oversee the activities of the Charity. The list of trustees for 2022 was as follows:
Stephen Chadwick, Chairman Matthew Savage Andrea Hall
All trustees attend local church meetings and are active members of Brunstad Christian Church internationally.
The trustees continue to be supported by an Operational Board which comprises members of the Charity with practical, commercial and organisational skills. Operational Board members each take responsibility for various practical aspects of the Charity's activities including: activities with young people and children; safeguarding of children, young people and vulnerable adults; maintenance and development of our property; organising, managing and administering the Charity's activities; and managing the Trust's finances.
## **Recruitment and appointment of new trustees**
Trustees are appointed who are familiar with the aims and policies of the Charity, and who have won the confidence of the congregation through their commitment and conduct over several years.
Trustees have hitherto not required any additional training except that which relates to the protection of vulnerable adults and child protection - both areas which the charity takes very seriously. Were the situation to arise where the charity wished to appoint a trustee who is believed would benefit from training in any particular area, then arrangements would be made for such training to be provided.
Stephen Chadwick has acted as Board Chairman since 1 October 2018 and was again appointed to that role by the AGM for the duration of 2022.
## **Safeguarding**
The trustees have reviewed the risks to which a small charity operating with few employees is exposed. Appropriate procedures are in place to identify, monitor and review these risks on a regular basis. Specifically, risks relating to vulnerable adults and child protection are under close scrutiny by the Charity. Consequently, we continue to develop and update our safeguarding framework which consists of a comprehensive policy, clear guidelines, procedures and training, as well as commitment to closer liaison with the authorities. All of these measures are designed to reduce both the likelihood and impact of incidents in this area. We have developed this safeguarding framework in close collaboration with our 'parent' church, Brunstad Christian Church, Norway.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
07025797 (England and Wales)
## **Registered Charity number**
1167000
Page 3
**Brunstad Christian Church Huntworth**
## **Report of the Trustees for the Year Ended 31st December 2022**
## **Registered office**
Huntworth Marsh Lane Huntworth North Petherton Somerset TA6 6LQ
## **Trustees**
S A Chadwick M R Savage Ms A Hall
## **Independent Examiner**
Paul Wright FCA DChA Sheen Stickland Chartered Accountants 7 East Pallant Chichester West Sussex PO19 1TR
Approved by order of the board of trustees on 28th September 2023 and signed on its behalf by:
Ms A Hall - Trustee
Page 4
**Independent Examiner's Report to the Trustees of Brunstad Christian Church Huntworth**
## **Independent examiner's report to the trustees of Brunstad Christian Church Huntworth ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Paul Wright FCA DChA The Institute of Chartered Accountants in England and Wales
Sheen Stickland Chartered Accountants 7 East Pallant Chichester West Sussex PO19 1TR
28th September 2023
Page 5
**Brunstad Christian Church Huntworth**
## **Statement of Financial Activities**
## **(Incorporating an Income and Expenditure Account) for the Year Ended 31st December 2022**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
The furtherance of the Christian faith
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
**Charitable activities**
5
The furtherance of the Christian faith
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2022
Unrestricted
fund
£
188,601
9,693
85,343
2,460
286,097
374,936
(88,839)
1,800,043
1,711,204|2021
Total
funds
£
174,244
11,486
40,700
41,681|
|---|---|---|
|||268,111|
|||231,231|
|||36,880
1,763,163|
|||1,800,043|
The notes form part of these financial statements
Page 6
## **Brunstad Christian Church Huntworth**
## **Balance Sheet 31st December 2022**
|Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
14
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
**TOTAL FUNDS**|2022
Unrestricted
fund
£
1,004,980
743,760
176,009
919,769
(71,080)
848,689
1,853,669
(142,465)
1,711,204
1,711,204
1,711,204|2021
Total
funds
£
1,024,658
764,981
278,254
1,043,235
(83,307)
959,928
1,984,586
(184,543)
1,800,043
1,800,043
1,800,043|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 7
**Brunstad Christian Church Huntworth**
## **Balance Sheet - continued**
## **31st December 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 28th September 2023 and were signed on its behalf by:
M R Savage - Trustee
A Hall - Trustee
The notes form part of these financial statements
Page 8
**Brunstad Christian Church Huntworth**
**Notes to the Financial Statements for the Year Ended 31st December 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants payable are taken into account at the earlier of when they are paid or become constructive obligations.
Grants for the support of missionaries are accounted for on the basis of support that relates to the financial year.
## **Governance costs**
Governance costs include the costs of governance arrangements which relate to the general running of the Charity.
## **Allocation and apportionment of costs**
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost Improvements to property - 2% on cost Fixtures and fittings - 25% on cost
Land included within freehold property is not depreciated.
Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful lives unless they cost less then £200 when they are written off in the year of purchase.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
continued...
Page 9
**Brunstad Christian Church Huntworth**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Foreign currencies**
Assets and liabilities are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
## **2. DONATIONS AND LEGACIES**
|Gifts
Gift aid
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising / trading
**4.**
**INVESTMENT INCOME**
Deposit account interest
Loan interest received
**5.**
**CHARITABLE ACTIVITIES COSTS**
Grant
funding of
Direct
activities
Costs (see
(see note
note 6)
7)
£
£
The furtherance of the Christian faith
287,828
77,806|2022
£
188,601
-
188,601
2022
£
85,343
2022
£
591
1,869
2,460
Support
costs (see
note 8)
£
9,302|2021
£
134,269
39,975|2021
£
134,269
39,975|
|---|---|---|---|
|||174,244||
|||2021
£
40,700
2021
£
92
41,589
41,681
Totals
£
374,936|2021
£
40,700|
||||2021
£
92
41,589|
||||41,681|
continued...
Page 10
**Brunstad Christian Church Huntworth**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
## **6. DIRECT COSTS OF CHARITABLE ACTIVITIES**
|**6.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**||||
|---|---|---|---|
|Rates and water
Insurance
Light and heat
Sundries
Literature costs
Conferences and training
Travel and subsistence
Rent
Church ministries
Convention costs
Depreciation
Interest payable and similar charges
**7.**
**GRANTS PAYABLE**
The furtherance of the Christian faith
The total grants paid to institutions during the year was as follows:
Mission Support|2022
£
3,407
5,598
10,032
-
20,664
66,151
26,448
-
59,601
70,203
19,676
6,048
287,828
2022
£
77,806
2022
£
77,806|2021
£
851
5,332
-
31
20,352
1,449
2,130
20,000
44,408
62,614
16,096
4,559||
|||177,822||
||||2021
£
43,943|
||||2021
£
43,943|
The Church supports missionaries in the UK and internationally. Where a particular missionary has been supported by the church for a number of years, strict compliance with the Charities' Statement of Recommended Practice (SORP) may regard some arrangements as constituting constructive obligations such that future years' support is accounted for in the accounts as a liability. Whilst the support has no final end date in some cases, the Church officers assess missionary funding on an annual basis and are confident that the missionaries would not view their support as an open ended obligation by the Church.
The main feature of the grants made were: Support for worldwide mission work undertaken by associates of Brunstad churches in Europe.
continued...
Page 11
**Brunstad Christian Church Huntworth**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
## **8. SUPPORT COSTS**
|**SUPPORT COSTS**|||||
|---|---|---|---|---|
||||Governance||
||Management|Finance|costs|Totals|
||£|£|£|£|
|The furtherance of the Christian faith|1,250|530|7,522|9,302|
|Support costs, included in the above, are|as follows:||||
|**Management**|||||
||||2022|2021|
||||The||
||||furtherance||
||||of the||
||||Christian|Total|
||||faith|activities|
||||£|£|
|Software and license fees|||1,234|3,756|
|Professional fees|||16|16|
||||1,250|3,772|
|**Finance**|||||
||||2022|2021|
||||The||
||||furtherance||
||||of the||
||||Christian|Total|
||||faith|activities|
||||£|£|
|Bank charges|||530|894|
|**Governance costs**|||||
||||2022|2021|
||||The||
||||furtherance||
||||of the||
||||Christian|Total|
||||faith|activities|
||||£|£|
|Bookkeeping fees|||1,800|-|
|Independent Examiner's fee|||5,722|4,800|
||||7,522|4,800|
continued...
Page 12
**Brunstad Christian Church Huntworth**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
## **9. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||2022|2021|
|---|---|---|
||£|£|
|Depreciation - owned assets|19,678|16,096|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st December 2022 nor for the year ended 31st December 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st December 2022 nor for the year ended 31st December 2021.
## **11. TANGIBLE FIXED ASSETS**
|**COST**
At 1st January 2022 and
31st December 2022
**DEPRECIATION**
At 1st January 2022
Charge for year
At 31st December 2022
**NET BOOK VALUE**
At 31st December 2022
At 31st December 2021
**DEBTORS**
Amounts falling due within one year:
Trade debtors
Amounts owed by group undertakings
Other debtors|Freehold
property
£
675,743
98,687
8,637
107,324
568,419
577,056|Improvements
to
property
£
459,115
14,601
9,183
23,784
435,331
444,514||Fixtures
and
fittings
£
119,983
116,895
1,858
118,753
1,230
3,088
2022
£
1,313
12,447
-
13,760|Totals
£
1,254,841|Totals
£
1,254,841|
|---|---|---|---|---|---|---|
||||||230,183
19,678||
||||||249,861||
||||||1,004,980||
||||||1,024,658||
|||||||2021
£
7,328
8,996
18,657|
|||||||34,981|
## **12. DEBTORS**
continued...
Page 13
**Brunstad Christian Church Huntworth**
## **Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
|**12.**
**DEBTORS - continued**
2022
£
Amounts falling due after more than one year:
Other debtors
730,000
Aggregate amounts
743,760
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2022
£
Bank loans and overdrafts (see note 15)
46,906
Trade creditors
14,908
Other creditors
4,466
Accruals and deferred income
4,800
71,080
**14.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
2022
£
Bank loans (see note 15)
142,465
**15.**
**LOANS**
An analysis of the maturity of loans is given below:
2022
£
Amounts falling due within one year on demand:
Bank loan
46,906
Amounts falling due in more than five years:
Repayable by instalments:
Bank loan
142,465|2021
£
730,000|2021
£
730,000|
|---|---|---|
||764,981||
||2021
£
47,478
26,896
4,133
4,800
83,307
2021
£
184,543|2021
£
47,478
26,896
4,133
4,800|
|||83,307|
||2021
£
47,478||
||184,543||
Both the two mortgages and the bank loan are provided by National Westminster Bank, secured on the church freehold premises and repayable over 20 years. The mortgages are provided at a rate of interest of 1.5% and 1.75% above bank base rate and the bank loan is provided at a rate of interest of 2% above bank base rate.
continued...
Page 14
**Brunstad Christian Church Huntworth**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
## **16. MOVEMENT IN FUNDS**
|At 1.1.22
£
**Unrestricted funds**
General fund
1,800,043
**TOTAL FUNDS**
1,800,043
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
286,097
**TOTAL FUNDS**
286,097
**Comparatives for movement in funds**
At 1.1.21
£
**Unrestricted funds**
General fund
1,763,163
**TOTAL FUNDS**
1,763,163
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
268,111
**TOTAL FUNDS**
268,111||Net
movement
in funds
£
(88,839)
(88,839)
Resources
expended
£
(374,936)
(374,936)
Net
movement
in funds
£
36,880
36,880
Resources
expended
£
(231,231)
(231,231)|At
31.12.22
£
1,711,204
1,711,204
Movement
in funds
£
(88,839)
(88,839)
At
31.12.21
£
1,800,043
1,800,043
Movement
in funds
£
36,880
36,880|
|---|---|---|---|
|||||
|||||
|||||
|||||
Page 15
continued...
**Brunstad Christian Church Huntworth**
**Notes to the Financial Statements - continued for the Year Ended 31st December 2022**
## **16. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.21
£
1,763,163
1,763,163|Net
movement
in funds
£
(51,959)
(51,959)|At
31.12.22
£
1,711,204|
|---|---|---|---|
||||1,711,204|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
554,208
554,208|Resources
Movement
expended
in funds
£
£
(606,167)
(51,959)
(606,167)
(51,959)|Resources
Movement
expended
in funds
£
£
(606,167)
(51,959)
(606,167)
(51,959)|
|---|---|---|---|
||||(51,959)|
## **17. RELATED PARTY DISCLOSURES**
At the balance sheet date the subsidiary company, Somerset Solutions Limited, owed the charity £12,447 (2021: £8,996) in respect of normal commercial transactions.
Page 16
**Brunstad Christian Church Huntworth**
## **Detailed Statement of Financial Activities for the Year Ended 31st December 2022**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
Gift aid
**Other trading activities**
Fundraising / trading
**Investment income**
Deposit account interest
Loan interest received
**Charitable activities**
Conference income
Other income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Rates and water
Insurance
Light and heat
Sundries
Literature costs
Conferences and training
Travel and subsistence
Rent
Church ministries
Convention costs
Freehold property
Improvements to property
Fixtures and fittings
Mortgage
Grants to institutions
**Support costs**
**Management**
Software and license fees
Carried forward|2022
£
188,601
-
188,601
85,343
591
1,869
2,460
7,468
2,225
9,693
286,097
3,407
5,598
10,032
-
20,664
66,151
26,448
-
59,601
70,203
8,637
9,182
1,857
6,048
77,806
365,634
1,234
1,234|2021
£
134,269
39,975|
|---|---|---|
|||174,244
40,700
92
41,589|
|||41,681
11,486
-|
|||11,486|
|||268,111
851
5,332
-
31
20,352
1,449
2,130
20,000
44,408
62,614
8,637
5,068
2,391
4,559
43,943|
|||221,765
3,756
3,756|
This page does not form part of the statutory financial statements
Page 17
**Brunstad Christian Church Huntworth**
## **Detailed Statement of Financial Activities for the Year Ended 31st December 2022**
|**Management**
Brought forward
Professional fees
**Finance**
Bank charges
**Governance costs**
Bookkeeping fees
Independent Examiner's fee
Total resources expended
**Net (expenditure)/income**|2022
£
1,234
16
1,250
530
1,800
5,722
7,522
374,936
(88,839)|2021
£
3,756
16|
|---|---|---|
|||3,772
894
-
4,800|
|||4,800|
|||231,231|
|||36,880|
This page does not form part of the statutory financial statements
Page 18