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2022-12-31-accounts

Maelor Mission Area Year Ended 31 December 2022

Liabilities are recognised as expenditure
as soon as there is a legal or constructive
obligation
commiting the the charity to that charity to that
expenditure,
it is probable that a transfer
ofeconomic 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
have been allocated to activities on a basis consistent
with the use ofresources.
Texetien
The charity is exempt from tax on its charitable
activities.
Fund accounting
Unrestricted
funds can be used
in accordance with the charitable objectives at the discretion
ofthe trustees.
Restricted funds can only be used for particular
purposes
within the objectives ofthe cha rity.
Restrictions arise
when specified
by the donor or when funds are raised for particular
restricted
purpose,
including
when the
Mission
Area Conference agrees toset aside funds for a particular
restricted purpose.
Maelor Mission Area
Independent
examiner's
report tothe trustees of Maelor Mission Area
I report to the charity trustees
on my examination
ofthe accounts of Maelor Mission Area (the
Trust) for the year ended
31December 2022.
Responsibilities
andbasis
of report
As the charity trustees ofthe Trust you are responsible
forthe preparation
ofthe accounts
in
accordance with the
requirements
ofthe Charities
Act2011('the Act').
I report in respect of my examination
ofthe Trust's accounts carried out under section 145ofthe Act and
in carrying out my
examination
I have followed
all applicable
Directions
given by the Charity Commission
under
section 145(5)(b)ofthe Act.
Independent
examiner's
statement
I have completed
my examination.
I confirm that no material
matters
have cometo my attention
in connection with the
examination
giving me causeto believethat
in any material
respect:
1.
accounting
records were not kept in respect ofthe Trust as required
by section 130oftheAct; or
2.
the accounts do not accord with those records; or
3.
the accounts do not comply with the applicable
requirements
concerning theform 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 pa rt ofan independent
examination.
Ihave 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 ena hie a proper understanding
ofthe accounts to be
reached.
Pianned giving Pianned giving 50,484 58„989 55,853
i.oose coiiections 26,143 26,289 23,198
donations 1S,357 21„857 22„857
For rmssion 87 87 293
Tax refunds - Gift Aid 15,139 18,878 13,853
Tax refunds - GAS65 3,827 3,827 8,536
I.egacy gifts 16,027 5,000 ZL627 69,57S
Grants 26,826 2,040 28,866 38,661
9,094 13,538 22,632 26„762
Money raising 5,117 45,142 50,259 29,567
investment income 2,660 1,134 3„793 7,831
Other incoming resources 10,180 10,180 4,590
186,941 85„743 266,683 301,575
Parish share
Parochiai expenses ofderics
Other ministry support
Maintenance ofservices 5,763 6,038 3,106
Generai parish expenses 4,075 4,075 3,502
Maintenance ofchurches 54,173 23,349 77,S22 99,686
Maintenance ofother properties 1,044 3,287 4,331 24,111
Exceptionai expenditure 30,738 12,809 43„547 1,550
IVgssion: parish 29Z 2,420 2,712 4,343
Mission: home/vvorid 4,965 445 5„410 3,844
Cost ofmoney raising
(21,121j 41,,528 20,407 33,67Z
(21„841j 42,248 20,407 33,67Z
(15,300j (5,098j (20„398j 7,594
37,150 9 41,Z66
284,435 738,876 697,610

Unrestricted Designated Restricted Endowment Total Prior year
funds funds funds funds funds total funds
income and endowments
from:
Donations and legacies 152,966 924 25,929 179,819 232,826
Income from charitable
activities
9,094 13,538 22,632 26,762
Other trading activities 5,117 45,142 50,259 29,567
Investments 2,660 1,134 3,793 7,831
Otherincome 10,180 10,180 4,590
Totalincome 180,017 924 85,743 266,683 301,575
Expenditure on:
Raising funds 3,584 1,630 5,213 2,517
Expenditure
on charitable
activities
198,478 42,585 241,063 265,386
Total expenditure 202,062 44,214 246,276 267,903
Gross transfers
between
funds
- in 1,482 1,529
Gross transfers
between funds
- out (766) (762) (1,529)
Gains / losses on investment assets 15,300 838 4,260 20,398 7,594
Net movement
in funds
(38,065) 924 41,410 (4,260) 9 41,266
Total funds brou ht forward 403,297 51,144 243,484 40,951 738,876 697,610
Total funds carried forward 365232 068 284894 36692 738885 7388?6
Represented
by
Unrestricted
General fund 365,232 365,232 403,297
Designated
Friends ofSt Dunawd's 1,880 1,880 956
Rector's Discretionary 188 188 188
Reserve Fund 50,000 50,000 50,000
Restricted
ALTER TEXTILE 589 995
CHURCHFABRIC 500 500
CLEANING 170
Church Building Fund 971 971 971
Churchyard 6,928 6,928 6,928
Churchyard
Maintenance
Fund 29,505 29,505 30,773
Churchyard
maintenance
fund 8,639 8,639 6,890
Friends of St Mary's fund 98,442 98,442 89,579
Graveyard
Maintenence
6,484 6,484 4,491
Graveyard
and other restricted account
1 1 717
Hanmer Project Work 22,161 22,161
MAGAZINE
FUND
4,742 4,742 3,247
Myra Jenkins Fabric Fund 8,412 8,412 9,250
NS&l bells 12,809
Quinquennial
Repair
Fund 1,648 1,648 1,648
Revaluation
reserves
(39) (39) 11,318
Stonework /Tower
Repairs
3,441 3,441 3,441
Tallarn Green 11,890 11,890 12,057
Toilet and Kitchen Project 20,710 20,710 20,710
Worthenbury
Building
23,036 23,036
Worthenbury
Churchyard
9,141 9,141
church yard 16,859 16,859 16,305
churchyard 10,835 10,835 10,686
Endowment
Eden Tree Endowment Fund 36,692 36,692 40,951
Balance sheet Balance sheet
Asat 31December 2022
3l/12/2022 31/12/2021
E
Fixed assets
Investments 65477 72,281
65,477 72,281
Current assets
Stocks and work in progress 39) 604
Debtors 1,982 2,483
investments 68,303 81,895
Cash at bank and in hand 606,958 588,495
677,542 673,477
Liabilities
Creditors: Amounts
falling due in one
year 4,134 6,881
Net current assets less current liabilities 673,408
Total net assets kss liabilities 755SS5 738,876
Represented
by
Unrestricted
Unrestricted -General fund 365,232 403,297
Designated
Designated -Rector's Discretionary 188 188
Designated -Friends ofStDunawd's 1,880 956
Designated -Reserve Fund 50,000 50,000
Restricted
Restricted - ALTER TEXTILE 589
Restricted - Hanmer Project Work 22,161
Restricted —MAGAZINE
FUND
4,742 3,247
Restricted - Churchyard
maintenance
fund 8,639 6,890
Restricted —Toilet and Kitchen Project 20,710 20,710
Restricted - Tallarn Green 11,890 12,057
Restricted - Worthenbury
Building
23,036
Restricted - Worthenbury
Churchyard
9,141
Restricted - Churchyard 6,928 6,928
Restricted - Revaluation
reserves
(39j 11,318
Restricted - Church
Building Fund
971 971
Restricted —churchyard 10,835 10,686
Restricted - N584I bells 12,809
Restricted —church yard 16,859 16,305
Restricted - Stonework / Tower Repairs 3,441 3,441
Restricted —Myra jenkins Fabric Fund 8,412 9,250
Restricted - Quinquenniai
Repair Fund
1,648 1,648
Restricted - CLEANING 170
Restricted - Churchyard
Maintenance
Fund 28,625 29,893
Restricted - Churchyard
Maintenance
Fund 880 880
Restricted —CHURCHFABRIC 500 500
Restricted - Friends ofSt Mary's fund 98,442 89,579
Restricted - Graveyard
Maintenence
6,484 4,491
Restricted - Graveyard
and other restricted account
1 717
Endowment
Endowment- Eden Tree Endowment Fund 36,692 40,951
Funds ofthe church 738,885 738,876

Maelor Mission Area Year Ended 31 December 2022

Liabilities are recognised as expenditure
as soon as there is a legal or constructive
obligation
commiting the the charity to that charity to that
expenditure,
it is probable that a transfer
ofeconomic 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
have been allocated to activities on a basis consistent
with the use ofresources.
Texetien
The charity is exempt from tax on its charitable
activities.
Fund accounting
Unrestricted
funds can be used
in accordance with the charitable objectives at the discretion
ofthe trustees.
Restricted funds can only be used for particular
purposes
within the objectives ofthe cha rity.
Restrictions arise
when specified
by the donor or when funds are raised for particular
restricted
purpose,
including
when the
Mission
Area Conference agrees toset aside funds for a particular
restricted purpose.
Maelor Mission Area
Independent
examiner's
report tothe trustees of Maelor Mission Area
I report to the charity trustees
on my examination
ofthe accounts of Maelor Mission Area (the
Trust) for the year ended
31December 2022.
Responsibilities
andbasis
of report
As the charity trustees ofthe Trust you are responsible
forthe preparation
ofthe accounts
in
accordance with the
requirements
ofthe Charities
Act2011('the Act').
I report in respect of my examination
ofthe Trust's accounts carried out under section 145ofthe Act and
in carrying out my
examination
I have followed
all applicable
Directions
given by the Charity Commission
under
section 145(5)(b)ofthe Act.
Independent
examiner's
statement
I have completed
my examination.
I confirm that no material
matters
have cometo my attention
in connection with the
examination
giving me causeto believethat
in any material
respect:
1.
accounting
records were not kept in respect ofthe Trust as required
by section 130oftheAct; or
2.
the accounts do not accord with those records; or
3.
the accounts do not comply with the applicable
requirements
concerning theform 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 pa rt ofan independent
examination.
Ihave 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 ena hie a proper understanding
ofthe accounts to be
reached.
Pianned giving Pianned giving 50,484 58„989 55,853
i.oose coiiections 26,143 26,289 23,198
Qonations 1S,357 21„857 22„857
For rmssion 87 87 293
Tax refunds - Gift Aid 15,139 18,878 13,853
Tax refunds - GASQS 3,827 3,827 8,536
I.egacy gifts 16,627 5,000 ZL627 69,57S
Grants 26,826 2,040 28,866 38,661
9,094 13,538 22,632 26„762
Money raising 5,117 45,142 50,259 29,567
investment income 2,666 1,134 3„793 7,831
Other incoming resources 10,180 10,180 4,590
180,941 85„743 266,683 301,575
Parish share
Parochiai expenses ofderics
Other ministry support
Maintenance ofservices 5,763 6,038 3,106
Generai parish expenses 4,075 4,075 3,502
Maintenance ofchurches 54,173 23,349 77,S22 99,686
Maintenance ofother properties 1,044 3,287 4,331 24,111
Exceptionai expenditure 30,738 12,809 43„547 1,550
IVgssion: parish 29Z 2,420 2,712 4,343
Mission: home/vvorid 4,965 445 5„410 3,844
Cost ofmoney raising
202,062 44„214 246+76 267,9Q3
(21,121j 41,,528 20,467 33,67Z
(21„841j 42,248 20,407 33,67Z
(15,300j (5,098j (20„398j 7,594
37,150 9 41,Z66
284,435 738,876 697,610

Unrestricted Designated Restricted Endowment Total Prior year
funds funds funds funds funds total funds
income and endowments
from:
Donations and legacies 152,966 924 25,929 179,819 232,826
Income from charitable
activities
9,094 13,538 22,632 26,762
Other trading activities 5,117 45,142 50,259 29,567
Investments 2,660 1,134 3,793 7,831
Otherincome 10,180 10,180 4,590
Totalincome 180,017 924 85,743 266,683 301,575
Expenditure on:
Raising funds 3,584 1,630 5,213 2,517
Expenditure
on charitable
activities
198,478 42,585 241,063 265,386
Total expenditure 202,062 44,214 246,276 267,903
Gross transfers
between
funds
- in 1,482 1,529
Gross transfers
between funds
- out (766) (762) (1,529)
Gains / losses on investment assets 15,300 838 4,260 20,398 7,594
Net movement
in funds
(38,065) 924 41,410 (4,260) 9 41,266
Total funds brou ht forward 403,297 51,144 243,484 40,951 738,876 697,610
Total funds carried forward 365232 068 284894 36692 738885 7388?6
Represented
by
Unrestricted
General fund 365,232 365,232 403,297
Designated
Friends ofSt Dunawd's 1,880 1,880 956
Rector's Discretionary 188 188 188
Reserve Fund 50,000 50,000 50,000
Restricted
ALTER TEXTILE 589 995
CHURCHFABRIC 500 500
CLEANING 170
Church Building Fund 971 971 971
Churchyard 6,928 6,928 6,928
Churchyard
Maintenance
Fund 29,505 29,505 30,773
Churchyard
maintenance
fund 8,639 8,639 6,890
Friends of St Mary's fund 98,442 98,442 89,579
Graveyard
Maintenence
6,484 6,484 4,491
Graveyard
and other restricted account
1 1 717
Hanmer Project Work 22,161 22,161
MAGAZINE
FUND
4,742 4,742 3,247
Myra Jenkins Fabric Fund 8,412 8,412 9,250
NS&l bells 12,809
Quinquennial
Repair
Fund 1,648 1,648 1,648
Revaluation
reserves
(39) (39) 11,318
Stonework /Tower
Repairs
3,441 3,441 3,441
Tallarn Green 11,890 11,890 12,057
Toilet and Kitchen Project 20,710 20,710 20,710
Worthenbury
Building
23,036 23,036
Worthenbury
Churchyard
9,141 9,141
church yard 16,859 16,859 16,305
churchyard 10,835 10,835 10,686
Endowment
Eden Tree Endowment Fund 36,692 36,692 40,951
Balance sheet Balance sheet
Asat 31December 2022
3l/12/2022 31/12/2021
E
Fixed assets
Investments 65477 72,281
65,477 72,281
Current assets
Stocks and work in progress 39) 604
Debtors 1,982 2,483
investments 68,303 81,895
Cash at bank and in hand 606,958 588,495
677,542 673,477
Liabilities
Creditors: Amounts
falling due in one
year 4,134 6,881
Net current assets less current liabilities 673,408
Total net assets kss liabilities 755SS5 738,876
Represented
by
Unrestricted
Unrestricted -General fund 365,232 403,297
Designated
Designated -Rector's Discretionary 188 188
Designated -Friends ofStDunawd's 1,880 956
Designated -Reserve Fund 50,000 50,000
Restricted
Restricted - ALTER TEXTILE 589
Restricted - Hanmer Project Work 22,161
Restricted —MAGAZINE
FUND
4,742 3,247
Restricted - Churchyard
maintenance
fund 8,639 6,890
Restricted —Toilet and Kitchen Project 20,710 20,710
Restricted - Tallarn Green 11,890 12,057
Restricted - Worthenbury
Building
23,036
Restricted - Worthenbury
Churchyard
9,141
Restricted - Churchyard 6,928 6,928
Restricted - Revaluation
reserves
(39j 11,318
Restricted - Church
Building Fund
971 971
Restricted —churchyard 10,835 10,686
Restricted - N584I bells 12,809
Restricted —church yard 16,859 16,305
Restricted - Stonework / Tower Repairs 3,441 3,441
Restricted —Myra jenkins Fabric Fund 8,412 9,250
Restricted - Quinquenniai
Repair Fund
1,648 1,648
Restricted - CLEANING 170
Restricted - Churchyard
Maintenance
Fund 28,625 29,893
Restricted - Churchyard
Maintenance
Fund 880 880
Restricted —CHURCHFABRIC 500 500
Restricted - Friends ofSt Mary's fund 98,442 89,579
Restricted - Graveyard
Maintenence
6,484 4,491
Restricted - Graveyard
and other restricted account
1 717
Endowment
Endowment- Eden Tree Endowment Fund 36,692 40,951
Funds ofthe church 738,885 738,876