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





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|||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<br>and legacies|3|55,727|1,886|57,613|57,360|7,544|64,904|
|ExganfiitgmJtm<br>Chaditable<br>activities|4|55,724|1,886|57,610|48,839|7,544|56,383|
|Net income for the year/||||||||
|Net movement<br>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|





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|||||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|





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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.

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|||Charitable|Charitable|
|---|---|---|---|
|||Expenditure|Expenditure|
|||2021|2020|
|||f|f|
|Staff costs||48,980|48,115|
|Charitable<br>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<br>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<br>funds||7,544||
|||56,383||



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|||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|



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|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|