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:
- 1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
- 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form 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 part of an independent examination.
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