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2022-08-31-accounts

Page
Reference and administrative details of the Charitable Incorporated Organisation, its 1
Trustees and advisers
Trustees'
report
2-10
Independent
examiner's
report
11 - 12
Statement
of financial
activities 13
Balance sheet
Notes to the financial statements 15-32

Trustees Mr D Demonakis, Mr D Demonakis, Chair
Mrs Y Falowo, Trustee
Mr
I Parker, Trustee
Mr S Moore, Trustee
Mrs A Sheldrake, Trustee (resigned 7th July 2022)
Mr G Smith, Trustee
Leadership Team Mr J Bell, Youth and Community Pastor
Mr T Goodall, Pastor
Mr J Bland
Mr J Grayston
Mr A Moore
Mrs L Parker
Mrs SSmith
Charity registered
number 1172738
Principal office Robin Way
Chelmsford
Essex
CM2 8AU
Accountants Griffin Chapman
Registered
Auditors
and Chartered Accountants
4 &5The Cedars
Apex 12
Old Ipswich Road
Colchester
Essex
CO7 7QR
Bankers The Co-operative Bank pic
PO Box 101
1 Balloon Street
Manchester
M60 4EP

Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
Note
Income from:
Donations
and legacies
3 123,623 76,166 199,789 132,282
Charitable
activities
4 31,951 66,861 98,812 90,726
Other trading
activities
5 626 626 826
Investments 6 10 10 35
Other income 7 292 292 199
Total income 156,502 143,027 299,529 224,068
Expenditure
on:
Charitable
activities
168,945 81,861 250,806 228,961
Total expenditure 168,945 81,861 250,806 228,961
Net (expenditure)/income (12,443) 61,166 48,723 (4,893)
Transfers
between
funds 18 (175) 175
Net movement
in
funds (12,618) 61,341 48,723 (4,893)
Reconciliation
of
funds:
Total funds brought forward 552,034 22,527 574,561 579,454
Net movement
in funds
(12,618) 61,341 48,723 (4,893)
Total funds carried forward 539,416 83,868 623,284 574,561

2022 2021
Note F
Fixed assets
Tangible assets 14 395,000 395,000
395,000 395,000
Current assets
Debtors 15 39,131 15,140
Cash at bank and in hand 210,022 178,672
249,153 193,812
Creditors: amounts falling due within one
year 16 (20,869) (14,251)
Net current assets 228,284 179,561
Total assets less current liabilities 623,284 574,561
Net assets excluding pension asset 623,284 574,561
Total net assets 623,284 574,561
Charity funds
Restricted funds 18 83,868 22,527
Unrestricted
funds
18 539,416 552,034
Total funds 623,284 574,56/

Unrestricted Restricted Total Total
funds funds funds fUI70's
2022 2022 2022 2021
F
Donations
Church offerings 123,623 123,623 117,789
Building fund donations 60,973 60,973
155donations 13,026 13„026 14,493
Total donations 123,623 73,999 197,622 132,282
Grants 2,167 2,167
Subtotal 2,167 2,167
Total 2022 123,623 76,166 199,789 132,282
Total 2021 117,789 14,493 132,282
Income from charitable activities
Unrestricted Restricted Total Total
funds funds funds funds
2022 2022 2022 2021
Pastoral care activities 4,715 4,715
Fledgelings Pre-School fees and government
funding 25,893 66,861 92,754 90,726
Youth activities 1,343 1,343
Total 2022 31,951 66,861 98,812 90,726
Total 2021 16,925 73,801 90,726

Unrestricted Total Total
funds funds funds
2022 2022 2021
Fundraising 626 626 826
Total 2021 826 826
Unrestricted Total Total
funds funds funds
2022 2022 2021f
Bank interest 10 10 35
10 10 35
Total 2021 35 35

Unrestricted Total Total
funds funds funds
2022 2022 2021
Other incoming resources 292 292 199
Total 2021 199 199

Designated Unrestricted
donations donations
to paid to
charitable charitable Total Total
Institutions institutions funds funds
2022 2022 2022 2021
Donations paid by the Church 16,939 991 17,930 16,877
Total 2021 16,239 638 16,877

Unrestricted Restricted
funds funds Total Total
2022 2022 2022 2021f
The Church 140,284 15,000 155,284 135,954
Fledgelings Pre-School 28,661 66,861 95,522 93,007
168,945 81,861 250,806 228,961
Total 2021 142,712 86,249 228,961

Staff costs Other costs Total Total
2022 2022 2022 2021
The Church 72,538 82,746 155,284 135,954
Fledgellngs Pre-School 89,375 6,147 95,522 93,007
161,913 88,893 250,806 228,961
Total 2021 158,617 70,344 228,961

Activities
undertaken Donations Support Total Total
directly to charities costs funds funds
2022 2022 2022 2022 2021
The Church 104,552 17,930 32,802 155,284 135,954
Fledgelings Pre-School 92,305 3,217 95,522 93,007
Total 2022 196,857 17,930 36,019 250,806 228,961
Total 2021 179,876 16,877 32,208 228,961

Fledgelings Total Total
The Church Pre-school funds funds
2022 2022 2022 2021
F
Staff costs 72,538 89,375 161,913 158,617
Pastoral, teaching and youth 12,183 12,183 3,077
Project expenses 7,173 7r173 2,328
Resources 2,930 2,930 3,406
155Fund expenses 12,658 12,658 12,448
Total 2022 104,552 92,305 196,857 179,876
Total 2021 89,601 90,275 179,876

Fledgelings Total Tota(
The Church Pre-school funds funds
2022 2022 2022 2021f
Insurance
and
office costs 1,930 1,930 1,992
Church
administration
costs 2,968 2,968 3,427
Premises costs 25,481 25,481 22,705
Other expenses including staff 8 training 2,373 1,287 3,660 2,614
Governance
costs
1,980 1,980 1,470
Total 2022 32,802 3,217 36,019 32,208
Total 2021 29,476 2,732 32,208

Staff costs
2022 2021
Wages and salaries 152,614 149,499
Social security costs 5,145 5,083
Contribution to defined contribution pension schemes 4,154 4,035
161,913 158,617
The average
number
of persons
employed
by t
was as follows:
he Charitable
Incorporated
Organisation
during
the Period
2022 2021
No. No.
Church 2 2
Pre school 10 10
12 12

Freehold
property
Cost or valuation
At 1 September
2021
395,000
At 31 August 2022 395,000
Net book value
At 31 August 2022 395,000
At 31August 2021 395,000

2022 2021
Trade creditors 5,970 2,237
Other taxation and social security 1,160 1,169
Other creditors 874 866
Accruals and deferred income 12,865 9,979
20,869 14,251
2022 2021
Deferred income at 1 September 2021 8,509 8,041
Resources deferred during the period 11,006 8,509
Amounts released from previous periods (8,509) (8,041)
11,006 8,509

2022 2021
Financial assets
Financial assets measured at fair value through income and expenditure 210,022 178,672
2022 2021
Financial liabilities
Financial liabilities measured at amortised cost 8,004 4,273

Statement
of f
unds - current
Period
Balance at 1 Balance at
September Transfers 31 August
2021 Income Expenditure in/out 2022
F F
Unrestricted
funds
Designated
funds
'I/I/AF 7,417 7,417
Property 395,000 395,000
Contingency 45,000 45,000
Building
fund
72,798 (7,173) 65,625
Designated
offerings
1,166 (991) (175)
520,215 1,166 (8,164) (175) 513,042
General funds
General
Funds
- all funds 31,819 155,336 (160,781) 26,374
Total Unrestricted funds 552,034 156,502 (168,945) (175) 539,416
Restricted funds
Pre-school government funding 66,861 (66,861)
The 155fund 22,527 13,026 (12,658) 22,895
Building
fund
60,973 60,973
Community
income
2,167 (2,342) 175
22„527 143,027 (81,861) 175 83,868
Total of funds 574,561 299,529 (250,806) 623,284

18. Statement of funds (continued) (continued)
Statement of funds - prior Period
Balance at Balance at
1 September Transfers 31August
2020 Income Expenditure inlout 2021
Unrestricted funds
Designated funds
WAF 9,224 (1,807) 7,417
Property 395,000 395,000
Contingency 45,000 45,000
Building
fund
80,218 (7,420) 72,798
Designated offerings 588 (638) 50
529,442 588 (9,865) 50 520,215
General funds
General
Funds
- all funds 22,780 135,186 (132,847) 6,700 31,819
Community income 6,750 (6,750)
29,530 135,186 (132,847) (50) 31,819
Total Unrestricted funds 558,972 135,774 (142,712) 552,034
Restricted funds
Pre-school government funding 73,801 (73,801)
The 155fund 20,482 14,493 (12,448) 22,527
20,482 88,294 (86,249) 22,527
Total of funds 579,454 224,068 (228,961) 574,561

Summary of funds - cur rent Period
Balance at 1 Balance at
September Transfers 31 August
2021 Income Expenditure in/out 2022
P
Designated funds 520,215 1,166 (8,164) (175) 513,042
General funds 31,819 155,336 (160,781) 26,374
Restricted funds 22,527 143,027 (81,861) 175 83,868
574,561 299,529 (250,806) 623,284
Summary of funds - prio r Period
Balance at Balance at
1 September Transfers 31August
2020 Income Expenditure inlout 2021
Designated funds 529,442 588 (9,865) 50 520,215
General funds 29,530 135,186 (132,847) (50) 31,819
Restricted funds 20,482 88,294 (86,249) 22,527
579,454 224,068 (228,961) 574,561
Analysis of n et ass ets between
funds
- cur
rent year
Unrestricted Restricted Total
funds funds funds
2022 2022 2022
P
Tangible fixed assets 395,000 395,000
Current assets 165,285 83,868 249,153
Creditors due within one year (20,869) (20,869)
Total 539,416 83,868 623,284

Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
Unrestrictea Restrictea Total
funds funds funds
2021 2021 2021
Tangible fixed assets 395,000 395,000
Current assets 171,285 22,527 193,812
Creditors due within one year (14,251) (14,251)
Total 552,034 22,527 574,561

2022 2021
Not later than 1 year 834 10,000
Later than 1 year and not later than 5years 834
834 10,834