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2021-12-31-accounts

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS TO 31 DECEMBER 2021

CONGLETON UNITED REFORMED CHURCH REPORT OF THE TRUSTEES FOR YEAR ENDED 31 DECEMBER 2021

1

The trustees present their report with the financial statements of the charity for the year ended 31 December 2021

Objectives of the Charity

To provide a Christian witness and support the local community in Congleton.

Governing Document

The charity is governed by its governing document, the 'Constitution for Congleton United Reformed Church' and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity Number: 1178424

Principal address Antrobus Street Congleton Cheshire CW12 1HE

Minister & Trustee

Rev. Murray George Trustees (Elders) Barbara Farrington (Secretary) Lisa Spencer (new Treasurer) Carol Booth Della Bordley Dorothy Donald (new) Retiring Trustees Adrian Browne (former Treasurer) Ann Thornber

Margaret Bourner Marion McGuiness Pauline McKeown Charlotte Holland (new) Nigel Browne

Independent Examiner Bankers Hammond McNulty LLP NatWest Bank House 46 High Street Market Square Congleton Cheshire Cheshire CW12 1BE CW12 1BE

The Trustees would firstly like to formally recognise and thank former Treasurer and Trustee Adrian Browne. All his hard work and commitment to Congleton United Reformed Church in both those roles was truly appreciated, as his continuing support to the current Treasury Team.

2021 as 2020 was, continued to be another very difficult year for the Church financially. Whilst the life of the Church was able to continue and expand it's ministry and mission to others through the investment of new Audio Visual and Sound System, the Governments Covid restrictions meant that the premises had to remain closed until mid-June. During this period the only income the Church received was from Members standing orders and weekly free will offerings. Once the building was allowed to be opened the restrictions continued to impact significantly on the number of organisations who returned to rent the building in September. This was further impacted by the increased cleaning costs to support their usage safely.

Whilst it is hoped that as life returns to 'normal' the Church's income may increase, the trustees recognise the impact both Covid-19 and the ever-increasing costs of maintaining the building have had on it's cash reserves. They recognise that continued losses bring into question how long the Church can continue as a Going Concern. In response to this, their main objectives for 2022 are to actively look at all options of how to address this.

Approved by order of the board of trustees on and signed on it's behalf by:

Rev. Murray George

CONGLETON UNITED REFORMED CHURCH

2

FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

RECEIPTS AND PAYMENTS ACCOUNT

RECEIPTS AND PAYMENTS ACCOUNT
Unrestricted Funds Restricted TOTAL
 TOTAL
General Designated Funds 2021 2020
£ £ £
 £
 £
Note
RECEIPTS
Voluntary Income 5 20,307 0 0 20,307 24,935
General Funds 6 4,660 115 0 4,775 7,796
Other Income 7 63 0 0 63 325
Total Receipts 25,029 115 0 25,144 33,056
PAYMENTS
Charitable Activities
URC Ministry & Mission Fund 8 17,494 0 0 17,494 16,002
Ministerial costs 9 2,300 0 0 2,300 3,665
Costs of church activities 10 17,216 0 0 17,216 20,471
Support of outside causes 11 0 0 (101) (101) (141)
Cost of generating funds & 12 600 0 0 600 1,275
governance
Capital Projects 14 0 9,325 0 9,325 18,413
Total Payments 37,610 9,325 (101) 46,834 59,685
Net receipts/payments before transfers (12,581) (9,210) 101 (21,690) (26,629)
Transfers between funds 0 0 0 0 0
Balance b/fwd 1 January 2021 (16,845) 79,372 900 63,427 90,056
Balance c/fwd 31 December 2021 (29,426) 70,162 1,001 41,737 63,427

Notes on pages 2 to 7 form part of these financial statements

CONGLETON UNITED REFORMED CHURCH

3

FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

STATEMENT OF ASSETS AND LIABILITIES

Unrestricted Funds Unrestricted Funds Restricted TOTAL TOTAL
General Designated Funds 2021 2020
£ £ £
 £ £
Note
ASSETS
BANK AND CASH BALANCES 3 (29,426)
70,162		 1,001 41,737
63,427
OTHER MONETARY ASSETS
Gift Aid Tax recoverable 0 0
0
0
0		 0 0
5,819
FIXED ASSETS 4
LIABILITIES
Independent Examiner 600 600
600
600
0		 0 600
600

4

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES

1. ACCOUNTING POLICIES

The financial statements have been prepared in accordance with the Charities Act 2011 Section 133, using the Receipts and Payments basis available to small charities, and the guidance given by the United Reformed Church and the Association of Church Accountants and Treasurers. Moveable assets acquired are written off immediately.

2. FUND ACCOUNTING

Unrestricted Funds may be used by the church for any of its purposes.

Designated Funds represent unrestricted funds set aside by the church for specific designed purposes they can be transferred back into general funds at the church's decision. The descriptions of and movements of the restricted funds are given in Note 13.1

Restricted Funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds.

The descriptions of and movements of the restricted funds are given in Note 15.1

3. BANK AND CASH BALANCES

National Westminster Bank
Church Business Reserve account
Church Current Account
add amount not credited
less outstanding cheques
Communion Fund Account
Leek United - Development
Leek United - General
Churches Mutual Credit Union		 4,010
25		 6


3,985
1,196
7,697
8,568
20,285
41,737

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - continued

5

4. FIXED ASSETS

The Trustees of the church building are the URC (Mersey Province) Trust Ltd who hold them upon

for the purposes connected with Congleton URC. The church buildings are not tangible fixed assets of the church. The church buildings are insured for £5,063,557: the contents are insured for £150,000 and the organ for £299,941. The Manse is the responsibility of the Mersey Synod.

5. VOLUNTARY INCOME
Planned Giving
Loose offertories
Special Offerings, donations and
gifts in memory
Income tax refunds under Gift Aid
6. GENERATED FUNDS
Contributions from Church Organists
Wedding and Funeral Fees
Donations for use of Church premises
Lunch Club
Dance to Health
Fund raising events
7. OTHER INCOME
Bank and Building Society income
From Charitable activity (Drop-in Café)		 Restricted TOTAL
TOTAL
General
Designated
Funds
2021
2020
£
£
£
£
£
19,490
19,490
20,251
517
517
1,108
300
300
0
0
0
3,576
20,307
0
0
20,307
24,935
0
0
175
2,715
2,715
704
1,512
1,512
2,879
433
433
1,831
0
0
1,399
115
115
808
4,660
115
0
4,775
7,796
63
63
148
0
0
177
63
0
0
63
325
Unrestricted Funds

8. MINISTRY AND MISSION FUND

The Church contributes to the central URC costs of training and providing ministers (including the centralised payment of stipends, pension contributions and other benefits for ministers), running the denomination and the wider mission of the national church.

9. MINISTERIAL COSTS
Manse Expenses
Ministers Expenses		 1,652
1,652
1,652
648
648
2,013
2,300
0
0
2,300
3,665

6

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - continued

NOTES - continued
Unrestricted Funds Restricted TOTAL
 TOTAL
10. COST OF CHURCH ACTIVITIES General
Designated		 Funds 2021 2020
Church costs:
Cleaning and waste disposal 3,008 3,008 3,256
Gas and electricity 1,985 1,985 4,450
Insurance and water 7,297 7,297 6,310
Church and organ maintenance 1,455 1,455 326
Organists, copyright and hymn s/w 757 757 334
Funeral and wedding costs 1,379 1,379 308
15,881
0		 0 15,881 14,984
Programme activity costs:
Pulpit Supply 0 0 127
Junior Church Activities 338 338 8
Dance for Health 0 0 4,032
Outreach and advertising 0 0 225
338
0		 0 338 4,392
Other expenses:
Stationery, postage, etc. 0 0 264
Telephone and travel 655 655 609
Subscriptions 219 219 160
Sundries 123 123 62
998
0		 0 998 1,095
Totals 17,216
0		 0 17,216 20,471
11. SUPPORT OF OUTSIDE CAUSES
Commitment for Life (80) (80) 191
The Leprosy Mission (21) (21) (50)
Christian Aid 0 0 0
Others 0 0 0
0
0		 (101) (101) 141
12. COSTS OF GENERATING FUNDS AND GOVERNANCE
Cost of governance 0 0 675
Independent Examiner 600 600 600
600
0		 0 600 1,275

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - continued

7

13. DESIGNATED FUNDS

The church operates four Designated Funds with the agreement of the Church Meeting

Fabric Fund - This fund is for major work - re-decoration of the church and replacement

The designated sums included in the Fabric Fund on 31 December 2021 are:

Church re-decoration reserve 2021
2020
£
£
12,500
12,500
12,500
12,500

Fellowship Fund - this fund is used for managing church social events and is now operated by the Development Fund

Community Fund - This designated fund was established to support the Church's community work.

13.1 The movement on the Designated Funds during the year were:

Balance b/fwd 1 January 2021
Offerings, donation & gifts
Other fundraising
Grants
Program activity costs
Cost of governance
Capital projects
Transfer from general fund		 Fabric
Fellowship
Development
Community TOTAL
TOTAL
Fund
Fund
Fund
Fund
2021
2020
£
£
£
£
£
£
20,770
256
75,574
1,052
97,652
97,652
0
0
0
115
115
808
0
0
0
0
0
0
(675)
(675)
(675)
(9,325)
(9,325)
(18,414)
20,770
256
65,689
1,052
87,767
79,371
20,770
256
65,689
1,052
87,767
79,371
14. CAPITAL PROJECTS
Architects fees
AV System
Projection system
Mic and mixing desk		 Restricted TOTAL
TOTAL
General
Designated
Funds
2021
2020
£
£
£
£
£
0
0
18,413
2,616
2,616
0
4,560
4,560
0
2,149
2,149
0
0
9,325
0
9,325
18,413
Unrestricted Funds

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021 NOTES - continued

8

15.RESTRICTED FUNDS

Commitment for Life Fund - this fund holds money given to the URC Commitment for Life programme

Discretionary Fund - now designated the Community Fund and remains at the discretion of the minister.

Special Appeals - at different times of the year monies are raised by the church to support specific appeals. There is usually a balance carried forward at the end of the year.

£

The amounts at December 2021 were

Leprosy mission 71

Small Restricted Amounts - this fund holds small sums of money which have been given to the church for restricted purposes

15.1 The movement on the Restricted Funds during the year were:

Balance b/fwd 1 January 2020
Planned giving
Special offertories & donations
Specific gifts passed on
Transfer to general fund		 Commitment Comm/Discret
Small Resvd
TOTAL
TOTAL
For Life
Fund
Amounts
2021
2020
£
£
£
£
£
263
452
186
901
2,536
0
231
80
20
100
1,399
0
(4,121)
343
452
206
1,001
45
0
856
343
452
206
1,001
901

16.TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2021 nor for the year ended 31 December 2021.

Trustees' expenses

Expenses paid to the trustees for the year totalled £nil (2020 £675). The expenses were made up of 1 trustee being re-imbursed for their expenses as follows: Co-ordinator duties £nil (2020 £675).

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

9

TREASURER'S STATEMENT

I have prepared the financial statements on pages 2 to 8 for the year ended 31 December 2021.

Lisa Spencer

CONGLETON UNITED REFORMED CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2021

10

Independent Examiner's Report to the Trustees of Congleton United Reformed Church

Independent examiner's report to the trustees of Congleton United Reformed Church

I report to the charity trustees on my examination of the accounts of the Congleton United Reformed Church (the Trust) for the year ended 31st December 2021.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Danielle Sullivan BA (Hons), FCCA, CTA Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

24 October 2022