2021-12-31-accounts

		Page
Trustees' report		1-3
Independent examiner's	report
Statement offinancial activities
Balance sheet
Notes to the financial statements		7-11

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
		2021	2021	2021	2020	2020	2020
	Notes	f	8	6	6	6	6
Inggmafmm;
Donations and legacies	3	55,727	1,886	57,613	57,360	7,544	64,904
ExganfiitgmJtm Chaditable activities	4	55,724	1,886	57,610	48,839	7,544	56,383
Net income for the year/
Net movement in funds				3	8521		8,521
Fund balances at 1 January
2021		32,851		32,851	24,330		24,330
Fund balances at 31
December 2021		32,854		32,854	32,851		32,851

				2021		2020
			Notes	8
Current assets
Debtors				333		280
Cash at bank and in		hand		33,158		33,771
				33,491		34,051
Creditors:	amounts	falling due within
one year				(637)		(1,200)
Net current	assets				32,854		32,851
Income funds
Unrestricted	funds				32,854		32,851
					32,854		32,851

CHRIST CHURCH STOCKPORT CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Aecountlng pollci•ts Icontlnuedl 1.6 Ewndiluve Expenditure 18 recognised on an a¢¢ruals basis as a liabilty 1$ incurred. Expenditure includes any VAT that cannot be recy)vered, and ig dassified under headings of the Blalement of finan￿￿ actiwlies to ￿1¢h it relatss: - expendrture on rafslng funds indudes all th8 costs of all ￿ndraISing activltle8. events, notF¢harltable trading 8clivrties. and the sale of donated goods. exp8nditur8 on ¢haritable activitias indud8s all costs incurred by a charity in undertaking activthes that further SIS i*arrtable aims for the benefit of il¥ beneficiaries. including Ih05e support costs and costs relating to thè governance of the charity appointed to charitable a¢tlviligs. - other expenditure includes all expendfiure that is neither related to ralslng funds for thg tharity nor part of its gxpendilure on charitable activitios. All costs are allocated to 8xpendlture calegories refie¢ting the use of the resource. Direct ¢tssts attributablè to a single activity are allocated directty lo the actnif(y. Shared cost5 are apporlloned betyjeen the activities théy contribute to on a reasonab￿, justtfiable and rAinsi8lent basis. 1ts Cash and cash è4uivalgnts Cash and cash equivalents include ca$h in hand. dek)osits held 41 Call wHh banks. other 8horgt8rn1 Ilquid Investments with orlglnal malurilies of three month8 or bss, and bank overdraRs. Bank overdrafts are shown within borromngs In ￿rrent liabilities. 1.7 Flnan¢l•l Instruments The Charty has elected lo apply the provisions of SeGth?n 11 '8asi¢ Financial Instruments, and Section 12 'Olh8r Flnan¢ial In$tNments159ues' of FRS 102 to all of its finandal Instruments. Flnan¢ial instruments are reCognIs￿ in the Charitys balanog $heel when Ihe Charity becomes party lo the ¢onlractual prtsvisions of thè instrumerbt. Financial assets and li¥bililies aro offset, with the net amounts presented in the finandal slaleménts, when there 1$ a ￿allY enforceable right lo set off th& rècognised amounts and thor6 is an intention lo settle on a nei basis or to realise thg ass&1 and selue the liability slmultanèously. Bast¢ Ilnan¢lal tssets Basic financAal assets, which indude deblors and cash and bank balan￿s, aw initially measured at transadion priee includlng transaction c051s and are 3ub$equentty carrièd al am￿ti$•d ¢osl using the effective intw&st method unless the arrangement Constitutes a financing transaction, where the transaction is rnea5u￿d al the prèsent value of the future receipts discounlod at a market rate of interest Financial ass915 ¢las$ffied 86 receivabl& within one year are not amortised. Basi¢ financlal Ilabllltles Ba$1¢ fin¥ncial liabilities. including creditors and bank loans ar& intts.ally ocognised al transaction prTrce unless the arrangement conslilutes a ffinancing Iran5actK)n. where the debt instrument is measurod al the presgnt value of the fvlure payments discounted at a market rate of interest. Financtal liaLYlities cla$stfied as payable vhthin one year are not amgrti89d. Debt instruments arg sub$oquendy (arried at amortisgd cxJ8t. uslng the effecti￿ interest rale method. Trade creditors are oblTrgalk>ns la pay for goods or Services that have b8en acquired in Ih? ordinary c<xJrse of operations from $uppliers. Amounts payable 8re eL8$$if￿d as current liabilit￿$ if paymènt is du? wthln one year or l&ss. If not, they are presented as nc1￿Culre￿1 liabilities. Trade creditors are re¢ognised inrt18l￿ 81 Iransacbon pricè and subsequently measurgd 81 amortised cost using the ¢ffectivg inlaresl method. Dern¢ognllion olfinancial liabilltles Financial liabilities are derecognised when the Chartty's Contractual obligations expire or are discharged or cancelled.

		Charitable	Charitable
		Expenditure	Expenditure
		2021	2020
		f	f
Staff costs		48,980	48,115
Charitable expenditure		335	459
Stationary 5	Leaflets	282	238
Advertising		1,721	1,359
Sunday School Expenses		380	120
Rent		2,090	1,330
Donations		2,325	3,160
Subscriptions		246	403
Professional	Fees	555	539
Bank Charges		96	60
Accountancy		600	600
		57,610	56,383
		57,610	56,383
Analysis by	fund
Unrestricted	funds	55,724	48,839
Restricted funds		1,886	7,544
		57,610	56,383
Forthe year	ended 31 December 2020
Unrestricted	funds	48,839
Restricted funds		7,544
		56,383

		2021	2020
		Number	Number
Total
Employment	costs	2021	2020
		E	E
Wages and salaries		46,545	43,920
Social security costs			865
Other pension costs		2,435	3,330
		48,980	48,115

7	Independen	t	examination	examination
	The charity		paid E420 for its Financial		Statements	to be independently	examined	and E180 for the Financial
	Statements		to be prepared.
8	Debtors
								2021	2020
	Amounts	falling due		within one year:				E	E
	Prepayments		and accrued income					333	280
8	Creditors:	amounts		falling due within	one year
								2021	2020
								E	E
	Other creditors							37
	Accruals and deferred			income				600	1,200
								637	1,200