tharliyTeglstrtlon number118167J YAPTON FREE CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
YAPTON FREE CHURCH LEGALANDADMINisfRATIVE INFORMATION G Sercombe N Hodson polntsd JIJU2923) Charity number 1184673 IndEwidentexBmlne¥ OllverAe&d FCCAACA Jamesyodd & Co Limited DTryton House ttrayton l?ne Chiche#er We5tSussex En8land P020 2EW
YAPTON FREE CHURCH CONTENT5 Independentexarnlnerfs report Statement offlnancial a¢tivities Balance sheet 14otestothefiMwial statemqnts
YAPTON FREE CHURCH TRU5TEES' REPORT FOR fHE YEAR ENDED 31 MARCH2024 The tru5tee5 pre5entthelrannual pOrtad finar¢lal SeMents1heyeareftded 31 Marth 2024 The fiMKb•l siemits hove l)eeTr prepared 8¢cord•nce wlth the accOunTr% poll¢tes $et In nots i to ihe flnènclal ststements ond cornply with the thar[$ governing d¢¢ument, the Charltles Act 2011 and °A(rountln8 and Reportin8 by Charlties.. Ststement of Recommended Practlce appllcable to tharftles preparfnR ihelr aceounts accordance wlth the Flnanclal Reportlns Strndard applicable Inthe UK and Republlc of Ireland IFRS lff21' leffectlve lJanvary20191. Obletll¥esand artl¥ltle5 Y8Pton FreÈCIMfrrch Is con#ituted byTr¥st Deed dated 27 Novernber 1999 and Its oblects arètr. . advan the Clwistiaftfaith Inyaptonand lftalj wortd: liÈve pErs¢)n5 In condltions of need orhardshlpithe3Aedand tlw s¥tferlt)8from slckne55,andthe dtstress Uustd therebyp and prom¢ytEand fulftl svth Dthertharitsble putP05e5 bef4dal to the communityofywn. and worldwlde. Pub¢ lJ4nfit ThetnJstÈes have pald de regard to wjldante IssuÈd bythe tharity Commlsslon In dechlln8 what advltlesthe charlty should undertake. ReAew ofpubllcbenefit The TNstee5 have had due re to ihe Charlty Cwnmisslon'$ oenernl widame on publlc befft when révlewlnk the charltys0blectes. The trustees strongly believè that the holdlnB of servlw of worshlp of God and thtr lord Jtsus Chrusty preathrng and 2¥PDundinB the Word of God, the Blble. holdln8 classes for the instrurtlon of aduhs and thlldren In the Word of God, and r41n8 othèr arti whleh w511 prothota th• Word of God and laad popl to faiih Irt Lord JÈsu Christ Ag thÈlr 5a¥iourl$foT publkbener These convlrtlons lead people to an increased love and conrn forthe welfare of other5, both In thE Ial ccommunlty and beyond,whlch 15 demonstsated byourwlde ranpof acthfltles and Clubs. ènd wehre pm8rammes. Athlevèments and pfomian Sunday MÈÉih8S Thls year aBaln our Sunday me8$ have beÈfi wèll attended either in Yapton lts8e Hall tt a marquee at the Rswervffjod irt WalbErton. brant yrShIp ¥reat p0th1n¥ from YFC members or visitin8 speaker5 contribute to a l¥ely. friendlychurth ètrw5phere. Each Sunday the is tds club for the thlldren and every second week a speclal meerfng for the teenagers. followlng our lolnedworshlp tim 4ofthyaub The last week of July the bl8 tent arrlvtd at the VIlla Green In Yapton for hollday club. It was the 30th year. Fyn. pmes, mltslc. Bible storie4 8un8e tanksi qulzzes etc. for ¢7Yer 120 ch11dn everyday. Tee#agers and adults worked together o ¢reats an unforgettable time for the chlldrert. A senlor dtlzens teal youth actlvltles, famlly-frlendy f41m evenln8 and Sunday serv15 We alsopartthl$ amual ev*nL
YAPTON FREE CHURCH TRUSTEE5' REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Alpha Atthe be8lrnlng ofAprll, we began oursecond Pha0 ofthe calend•ryearwhlth untiljuty. E)¢h Irorwe rytnthree Alpha courses,. oneln Sp& one In 5mmerad inAutLm Atthe end of Movemberwe hosted ourword and Splril confen¢t With $evernl guest speakers Indudln8 Ken Goty Svètoslav Petr(WO hls frdrnily. The confereThowas well attended •nd 8reaUy enmr884nito the ¢hvr¢h #nd visrtorsalike. In September Hu80 and H•nneke Driel returned to Mongo51a wlth o 911 team. Hanneke IW there for ovw e1ve 8$ ¥ misslormry. Itwas 8reat to see thework continue underthe leadeFshlp of malnly MW1Far Wewere able to Yeconnect wlth thedifferentprujects ift Ulan Batorand Khentl and speak In several ¢hur¢h meetin8S- In October, sever•1 members ofthe YFC leadershlpteam travelled to Bansko In 8ul82rfafora Icatthihe Flrel ¢onfeM¢& ft was beneflclal for our leadetshlp team to meet other senlor leadeTS frarn CTF. Sorne of our team then attended a lar8e Bul8arian tharisMati¢conferen7ffi Plo¥dkV. All really8oDd new connecitOn5. Sthools and1h 11 Stnce 1991 we've been leadlng INely assemblle5 In primary schools In the 8re8. It began wlth Yapton COE wlm•ry s¢hty)I In 1991. We nowvisit 151othl sthtyJ15 on a monrhly basls. The YFC youth dL tontlnues to be very popu18r among the teenagets In the lIage. Every Friday e4nlng from 7.30pm tiii 9.30pm the OC8 Is a hub of athty, wtth pool t#ble$. Cra tsble tenn15, bakin%, board 8ames etc. Durtng the eveninz the youth con8re83tefor IOmiTrute$to li5tento a bFieftalk byonÈof the leadeTsor a visitin8speakeL Atlmeto reflect W•dnisday 4ft4mLWn. YFC r¥ns ? football ¢n the VillaF GreEn. ThcTe are g rcsylor8 10 bo ond sometlme$8irls, whotornetoenloy a good run4Youndwith50meadultsupeNislDn. Parentsandtodthers Every Wednesday momln8the OCB 15 of mums land some dadsl theirtoddlerhrthe parent and toddler8roup. Ereat meeting place for new parents. There 15 toddjer crafL there are tOy5, snack5 aNI muslc and a happy, friendly team ol hplpers from YFCthatcreate a hometyenvlronm•nt. PrayerrneellnaDd home8mups We hwe prayer menIS on Tuesdty. Wednesday and Thr8V mornini afid a PYer and Pralse evening Èvery second Tuesday evenin8. Church membw¥ are also able to loln h¢>me Kroup5 where they partlclpots In Blble study fellowshlp and 'W0h5P end retel¥epastoTrl care. In 2023 we started Coffee-ConnecL a group for over 655. th•t meets every Tuesday morrtltw from 10- 11 Church rftefftbers and lotsl pèople from thÈ wlla8e attend plIng board games, cornpletln8 puzzIE5 and @nloylng a 8ood that over a tea or finandal revl8W ReseNespollty It15 the polity Df the Yapton FreeChur¢hto malntaln unre5trfcted furth, whlch )refree selveS ofthe charty at a level which provides sufficient funds to tover three mottths management. admiftiStrallon and support ctssts, and whith also enable thè Church to prDvlde SUPPDrt to those in need, Includinz missioftary socletles 8nd or8anisatk)n5 as and whers such need arises. The redu¢tlon of income, refleCe of the current ewnomlc ¢llmats, has rneant that the level of reseNes are belowwhat the Tmstees would prefer at present and the sltLation is being kept under re8ufar rev4ew. The budget for 2024ns Includes 4 contrlbLrtlon to a general reservefund of £1,000 eath ¢#ltndarmonth.
YAPTON FREE CHURai TRusfEES' REPORT (CONTINUED) FOR THE YEAR ENDEO 31 MARCH2024 Rlsk mana¥emt The Trustees have examined the ntsjor sttsteei¢. buslness and operntionèl r+sks whlch the faces and co>)firm that Sy5tem5 have been estab1I5hed to enable regular reports to be produced. and 155ues iaised at our atr meetinE5. 50 that ¢e55arysiep5 can betsken on atlmelybasl$tote5senthese rf5ks. ThetruAee5whoseryed durln8the yearand upto the date of si8nature ofthefinanclal statements were: H Van Drfjel IRe518ned 31Juty20231 6 Sertomb# N Hodson R Hawk5 (ApOnted 31July20231 Appolntme4rt of Trustee5 is governed by the Trust Deed of the ¢hartty. The Board of Trn5tees 15 authorlsed to appOt new Trustees to flll vacanclesarlsln8durlngtheyeoras a resultof resl8natloTh ordeath of an exlstyi)8twsre& The trL45tees' reportwasapwo¥d bythÈ Board of TnJstee 6 5er¢o
YAPTON FREE CHURCH INDEPENDENT EXAMINER'S REPORT I ni i r4iiai EÉS vr T•4ri r4 FREE CHURCH I report tothe tru51ee5 on my examtnatlon of the flnandal statsmerts of Y3pton Free Churth Ithe ¢harityl forthe ended 31 Manh 224. Respohslbllltle$ 4nd basls 01 report As the twstees of the charlty you are responslble for the preparntlon of the flnandal ststements In acWrdan wlth the requlrements of the Charltles Act 2011 (the 2011 Act). 1 tsort In respett of my examlftaiion of the thartV5 finandal 5tatemÈnts tarrled out er se¢11on 145 of the X)11 ACL rarryin8 Out my exaMInaon I have followed all the appllcable Dlrectlon5 8fven by the Charlty Commls5ion undtr sethon 145lSllb}of th 2011 A¢t. Your attsnyon Is drawn to the fact that the tharlty ha5 prepartd llnaficlal statements In accordance wlth A¢¢ountln8 and Reportlni by Charftles preparln8thelr counts in accardante wtth the finarttial Reportln8 stsnda appllcable In the UK and Repub15¢0f lielond (FI102> in Preferen¥theA(counIIn8 ènd Reportir>8 by Charities- 5tatementof Recommended Practi Issued on l Aprfl 20tLSwhlch Is referredto In the an1 latIOnS ha$ now been wfthdTrwn. l urnlerstlnd that thls h?5 been done in ordeT for fiTranctsl statements to provide a true and froir eW kn ac(Drda wlth GenerallyAtcepted Aceowlrtg Prntti¢ffetbVefQrtÈport1Th8 periods tsegimingon oraftet lJaNuary 2015. I ha¥e wmpleted myexamlnatlon. I confirm that no matters have come to attenOn In connertlon wth the examinatio ing mecauseto believe that Inany mal£rial rt%pÈtt: accaunttng ¥ecordswetÈ notknpt In TrSPErtof the (haTitya5 ¥equired by 5ertion 130 of the 2011AL: or the ftnanclal 5tstements donot accord wlth thos records.. or the 14naai¥al ststeniqnts do not compty wlth the applltable requlrements concemlng the fomi and content of accounts set out in the Ch4ritie5 (Accounts and Reports) Regulatlons 2W8 other than any requlrement that the accounts Blve a true and falrvl¥whlch Is nota matter ¢ornsidered a5 Part of an Independertex4rnln•tion. I ha no concern5 anrl have come across no other mattets in wnne¢tlon the mInatI0Th to whl¢h attention shoukl bt drawn iThthls report In ordeYto8ththle a proper under5tsrhJlnKofthefhRnclal statements to be rpathed. Aèad FCCAA James Todd & Co knmitea Dwton House tlrayton Le Chithester WestSu55&1 P020 2EW En8land
YAPTON FREE CHURCH STATEMENT OF FINANCIAL AcnviTIES INCLUDING INCOME AND EXPENDITURE ACCOAJPIT FOR THE YEAR ENDED 31 MARCH2024 Totsl Unre51rfcted ds nds nds 2021 Intomèfrth: Donatons and IEpcies Inve5tmer>ts 121,448 14 14A71 135.919 23 111.774 130.668 Total inUATr A21A62 14180 135,94Z 111,782 130,677 f¥pendire. Chèritsble actlwtle5 13340 5185 I18.82 20ALS 138*57 Thtsl expendsture 112.54S 13.340 125A8S Its,032 20,825 138,857 8317 L140 10,057 16.2501 IL9301 18.18Ql TTrnsfers bettveenfunds (9011 901 Ilet mo¥ernt Infunds 8.016 10,057 16,2501 11,930) Fund balat)w at IApril 2023 16 9.113 2657 23,194 IL043 34,217 Fund bdlant•s4t31 fvlarth 2024 24.960 36.114 16,944 9,113 26.OS7 smement of fiTranclal actlvmes Indwles all ylns and losw &?lsed in the year. All Inwme and eXpendItu defive fmm contlnLEln8acNvltle
YAPTON FREE CHURCH BALANCE SHE ASAT31 MARCH 2024 T8wbleasge Ix 7.51W 7,127 12 22.789 &833 17.541 Cash at bank and In hand 4L798 26.374 17,4441 fJedttovs: amounts fallId6w1th1n oMyar Netent055ets 28.614 18,930 Total a5setslessrmt Vabllltles 36.114 26.057 Not assatsth4udlngpen51on IlabllSty 3Q114 26,057 Thefuhlds oftheth•iity Restrleted Incomefisnd$ Unre5tr1ctedfuThls 15 liJ54 243fKI 9,113 16344 36,114 26,057 Tl flrr1ll statements weye apiwved bythetN5tees on.......... .......... . G krcombe
YAPTON FREE CHURCH NOTES TO THE FINANCIAL sfATEMENT5 FOR THE YEAR ENOED 31 MARCAzoz4 Att•unmI poikies IOwITh1OMiaIi0n Y•pton Free Church is J tharity reglstered with the Chjrfty C¢mMisslon of En8land and Wales, number 1184673. ThE Chortty1$8ovemed bya Trust Iked dated 27 November 1999 asdetslled knthe Twustèts, Repott Ll Accountlngionhwrtlon The flnan(581 $teMents have beeft p[epar ITr actordante wlth the charfty's Trust Deed. the Ch3rftlts Att 2011, FRS 102 Flnon¢l)l AeportlD8 5tsndard 4pplicable inthe UK ?nd Republic of Irelan(r i°FRS iori and the Charltlps SORP 'Accourtln8 and RepothnB by Charttles: Statement of Recommeniled Pract5 appliubk to chartties prepaYin8 thetr accounts In accordance with the Flnanoal Reporting stsndard appllcable In the VK and Republic ef Ireland (FBS IQ21" leffectwe IjUary2ol9j. Thè ¢harltyisa Publk Berth Entya5 deflned by FIIS IQ2. Thetharfty h¥stsken advantage of the prov151ons In the SORP for¢haffti¢s notto prepare g Statementolcash Flow The finandal stslements have deped from the thaeS (Accounts and Reports) Regulations 2008 ortly to the extent ouired to provlde a true and falr vkw. Thts departure ha5 Irwolved followlns the 5t¥tement of Recommended Pra¢tl¢e fDrtharftles applyln8 FRS 102 ratrth8 the verslon of the StstemÈnt of Recommended Practlce whlth15 Trferred to In the Re8ulatlon5 butvthlch ha55intr been wthdTrvK Ihe ftn#nd¥l statsm¢nts are prepared In StertIr wNch Is the fvrKtloTral ¢fftn¢y of tht ¢harlty. Monetsry amounts In theseflnanclal statementsare rounded totho nearestL The flnanclal strnents hove been ppared urnlerthe hlsiorlcal ¢osr con¥enVon and the prlndp41 accountln8 pK4l¢les adotyed aT• setout below. At the tlme of approving the finn¢lal statements the trustees have a relsonable expectation th¥t the charity has adequate resOUest0 contlnue In oper4tlono1 exlsten¢eforthe foreseeoblefuture.Thusthetrustee5 contlnue to adopt the 80in8 Concern b¥sisof accountln8 In prylnithe ftnanda15ratements. 1.3 Chawlt3ble hmds UfiiesÉrictd funds are avallablefor use atthe dlscretlonof fhetrustees in fvrther4n ofthelrthalltable oblectlve Re$trf¢d funds are sutyettto speclflc condlttons by donors or grantors as to howthey Thy be used. The purposes and uses of the restrlctedfunds¥ro tout in th8note5 finandal statements. IA Incorne Income 55 reco whw the ¢harlty 15 legally ent{ed to It after any perforrnae condltlons have been me¢ the artw)unts be measured rèllablyj and Itls probable that Income wlll be recelved. 114rLIvs Ère account foy on an as recetved basls. All the ¥oluTrtary If0me 15 reCed fmm the members of the ch¥Jrh othar well-wishers and 15 frjr the Kenerol work of the charfty. The related tsx credlt OTr donatlons re¢el¥ed is actounted foron an accruals ba51s once the donatlon h05 been rece4ved. In¥estment income 15 retQBnised on a r¢Cedble basls. Le8acles a reco8n15ed recelpt or othetrwlse If the Charfty has been notlfted tsf an Impendthg dlstrlbutlon, the amountls nown. and recelpt Is expe£ted. If the arnouftt Is known, the levty is treated as a conUTrgenta5set.
YAPTOfv FREE CHURCH NOTES TO THE FINANaAL STATEMENTS (CONTINUED) FOR THE YEAR ENOED 31 MARCH2024 Icontlnued) Ch3titsble e¥penilture comprlses all ¢¥penditurd drottiy relating to the or)jects ol thè charlty, and Is Induded when Inr.iJrrpA. frngt% allAtrt rrn%s r.hiritAblp arttvltlp. 3rrrnlln£ tn thp r•lgvAnt itfp nf f5n#nrlHI Hnrl 4tHff resources. Dlrettly attrfbutable costs are allotsd dlreclly to the thathèble a¢tl¥ity headrftg wherea5 stsff costs, dEpreriation and supportcosts ar¢ •lloratdon ? basis latIntothe useof resources. Glfts are indultsa when approvèd bytheTrustees. The charity 1$ not reglstered for VAT and a$ 5uth Irrecoverable VAT ts tharged agalnst the category of rewur expEnded foTwhkh Itwa5 Incurred. L6 ranbleed assets Tantyble fixed asts a Inltlally measured at cost and subseqUefiV me•sured at t05t orValuar, net of depreclknn and any Imp01mierrt1055e5. Depredalon Is rÈuJgnlsed $0 as to wrlte off the cost QT ValtIOn of assets les5 thelr resldual values ¢wer their useful I1 on thefollovAng bases.. Fumlture and equlptrnt Prtyerty 25% balance Ioyears straltht Trne The aaln or1055 arlsln8 ort dIspol of aft a55et Is determined a$ the dIfferKe betsween the Sale proceeds ar¥1 the tarryh78valueof thE a55pL anEF1s reco8nlsed In theAat¥ment of financlal actlvltles. It Is the Charlty's pollcy not to cap1ts115e expeThllture under£lOO h)value thls Is Instead recoinl$ed knthe51atemert offinanclal activltie5durfn8theyear. 1.7 lrnpalmientt)ffida55ets At each reportlng end date. the th•rity reVIe the carryin¥ amounts of Itstsnlble assets to determlne whetherthere Is any Indlcation that those assets have suffered aTr 5mpalm)ent 1055. If any such indicatlon exlsts, the re¢¢ver•ble amount ofthe asset Iseslmated In orderts determSTtheextentof the Impalmientloss Ilaryl. 1.8 Cash and cash eqQrtts C2sh ènd IlL+d tash Ip. ld. depeslt5 held at (all banks. other short-term liyuld Investments wh 0gIal maturltles of the months or less. and bank overdralts. Bank overdrafts are shown wh1n borrowin8s in turrtrt Ilabllltle 1.9 Nnandallnstrumehts The tharlty has elected to apply the provl$ions of Sectlon 11 'Baslc Flnonclal InstNments' and Sedion 12 fjther nanclal Instrnments Issues. of FRS 102 to all of Its financlal instrurneTrts. Finan¢lal Inttrnrnertts are Tecognrsed in the charity's balance sneet when the tharfty becom pafty to the contractual provlslonsof the Instrument. Flnanclal assets and Mobilttles are offse¢ %¥tth the net presented the financlal statementy when there Is a legally enforceable rightt05et off the rEtQ8lli5ed amounls and thore Is an Irtsntlon to serle on a net ba515 orto realk the assetand settiethe Ilabilltyslrnultsneously.
YAPTQN FREE CHURCH NOTES TO THE FINANaAL STATEMENTS ICONTINUED) FOR ThE YEAR ENDED 31 MARCH 2024 AttOLvthwpolldÉs ICvntlRued) Basic nandal assets. which ittdud¢ debtors and cash and bank tsalathce¥ are inliially meawred at tran5aLtioTr prt Indudlng trdns)ttlon costs and are subsequently carrled at amorti5ed uslng the effectlve interest method unless the arrangement con5tfjtutes a financlng tranrtIon, where the iransaction Is Measu at the present value d the firture e6pt$ dlscounted at a market rate of knterest Flnartial assets classlfled as rece¥1)Ie within one year are not amortised. Baslc financial IlabilitiE5. irfludin¥ ¢reditoYs and bank loans are Fn)tia1 reLx4nlsed at transacdon prlce unless tht ngement constitLrtes a financlnE transactlon, whÈr@ the dtbt lortrijmgnt Is me35ured at thE present value of thÈ fure paymeTrts di$counted ata market rate of Interest. Flnanclal Ilabllltlès Classrfrt as payable wthln one yearare not amortlsed. Debt instrumentsare 5qU(arrIed atamort¢5ed co5L usin8the eflectivé itstsrettrntemethod. iradeuedltars are obll8ationst<) pay for800dsorseIthat have bEen aulled Inthe ordlnarycourse of opeTatlon5 frorn suppller5. Amounts payable ore ¢Ithe as turrent Ilabllltles 6f payrnent is duewlthift oneyearor less. Wnot. they a¥e psented noTrcurre¢rt li4biltties. Trade treditors are reColsed Initially at trdnsactiort Pri and subsequently mwured at amortlsed costusln8theeffectfve Intere5tmethod. Flnanclal 1labl1le5 ère dÈre¢ognisèd whenthe thtlV$ ¢orth¢tu81 oblatlonsexpire oraTe d15thar8ed oroncelkd. Thecharltyls exemptfrom taxon ttscharllable acdvltle5. Lll Employee Thecostof anyuThJsed holldryentwernentls reco8nlsed Inthe perlod Inwhi¢hthe employeds5eTh1s are recefved. Temiinatitsn benÈfits are reco8nised immediately as an expense when the charity demon#rably commlttJ to terminatethe errtploymertof an effjployee orto provldetsrmination beneffts. 1.12 Re11reml benefits Paymertsto defined contrlbuknon retlremert beSCheMeSaTe tharged as ane%pet)seastyfalldue. Crltkal acctIngestIrn&6S andlud8ements In the appllcalon of the tharlty's accountlng pollcles. the tW5tees are requlred to make judgements. estlmates and assump05 aboirt the rarrylnE am¢Jimt ¢)f 4nrf Ilahllrfle5 that ate not readll¥ apparent from other slY(e5. The tfjrnas and assodated assumptlons are based on historfcal experien and other factors that are wnsidered to be relev8nLActual rÈsults may differfrom the5È PEte$. The estlmate£ and unrtertyine aqwmntlonE arp rpvlewd on an onF.olne bosls. Revl$ion$ to 4ccountlnE esfimates 8 reco8nlsed In the petlod whfjth the estlmate is rÈwsed where the r1510 affects onlythat peTlod, or In the perfed of Yevlsh)ft¥ndfuturE p¥lodswhErethe Tev151on affELts bDth allrtad firtu¥e period&
YAPTON FREE CHURCH NOTES TO THE FINANCIALsfATEMENTS ICONTINUED FOR THE YEAR EIVOED 31 MARCH2024 Incomq Irom doTh&tro and le8ade5 Toi•l Unresrrfcred Rellrfcted fvr 21)23 nds 2024 nds 2024 DDnatlons and 8fft5 nthpr 100,838 ?n.61n 1?,608 113,446 %.096 15,678 16,207 1687 112,303 18,365 121,448 14,471 135.919 111,T14 18,894 130.668 Includestotsl 6SftAfjd redatmed of £22,05512023-£18.3651. In¥eomeh Unre51rf¢wd Restrlcted funds firnds Total UntPStsYcted funds Restricted nds Total 2028 2023 2023 Interest retelvable 14 ffift5 Salarles and nat.onal Insuran Youth and chlldrens, work MlsceUaFL¥USC05ts 18.435 32,620 52T2 140 34,268 4WI 530 56,4ffl 68201 Share of support costs Isee note 61 Share of governan costs Isee note 61 64,243 5,175 68,254 2,399 US.885 138.857 Ansisbytsnd unreCtedfllTrds Rettrfcted rtdS 112,545 13,340 118,032 20,825 125,885 138,857 10-
YAPTON FREE CHURCH NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR ThE YEAR ENDED 31 MARCH 2024 Supp¢0 fjfAevnan staff costs Depreciatio Speaers'£lfts 39.736 1,818 39,736 L818 45,397 1.328 2,115 3.271 L172 189 2,599 3.179 3,20S 862 2,306 L631 45,397 1,328 2,IlS 3,271 L172 3320 617 1376 5.796 3320 617 1,376 5,796 280 2,215 Telephone ar officecost5 In5ufdnce 2,599 3,179 3,205 862 Repairs and malntenance U¢en¢es and subscriptions Trdln5n8 Travel and subslstence Mlscellanoyscost5 Independent examinat)n Le801 ¥nd professionHI Aank 2.215 1200 1.685 12C L631 1.680 1.6È0 ?08 413 642 5.175 69,418 6&254 ANlysed between Charitable activities 64,243 5,175 69.418 68,254 2,399 70,653 P4rt moM)wrrt Infunds 2Q23 The net movemÈntlnfvnds isswd after ¢h¥rglnI¢rtd1Ii8l.' Feé5 payablefoy the IndePenteXamtnatitsn oylhe chaS statements Depreclatlonof owned tsnglble fixed assets Loss on dlso05o1 of trnblet1Xed assets 1,680 1,127 201 1,818 tling the year the ex-trustee H Van Drlel received a salary for hls role as Pastorforthe 4 TnthS he was a trustee of EIO,IKKII2023-£29,000 fof a 1112 rnonths sa13ry1. The trustee fj Sei¢ombe gave a of £3.C4)Oto the cornpanywlth an intste5t lote low4rth?n the fflarket irteI¢5t rnte of a m¢lar103nthatcould be attalned from the chartty. Threetrustee$8ave donalwnsdurlngtho yeartotheam¢>urtof ElQ18712023-£7.7491. Th¥was noothertru5tee remunerath)n OF e¥pEndTrture paldduTinB theyearorthe prevlousyear.
YAPTON FREE CHURCH NOTES TO THE FINANCIAL STATEMENTS Icop¥llNUED) FOR THE YEAR ENDED 31 MARCH2024 The average mow number olemphveesdnlthÈwr1S.' Z02> 14umbet Numb Empl7¢(0$ts 1024 2023 Wa8es and salaries-rnlfilstry Wages and salat1es-adminlstrat40n other penslon costs 19,615 17?39 20,371 22,947 2.079 39.736 45.397 Therèwere Memployeeswhose annual mnEralIDnW5 morethan £60m. Thetharltyls exempt from tsaon on its¥thiti+sbetausè all Incomè Is appllld for£harStable purposes. 11 TanBlblellyd assets At l April 2023 Addhtons 18M75 18.07$ 1191 2.L91 At 31 March 2024 1&075 2,191 20,266 Depredatifm) and Imparmwt At l Aprll 2023 Depreclatlon ¢harged In the year 10,948 1,782 10,948 1,818 36 At31 Mar¢h 2024 11730 36 11766 r¢ykn¥amourt At31 Mrth 2024 2.155 7,500 At31 Mar¢h 2023 7.127 7,127 12-
YAPTON FREE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 2024 Amwntslalllryduewlthln <M7eyw: Otherdebtors PTepayments and accrued income 21473 316 22.789 883 Cfedtt(rt' am¢uRtstslllnidu¢wlthln year 2023 othErtaKal¥Iand 5odal 5ecurtty Other creditors Accruals ènd deferred Iorne 3.251 7,395 2,538 3.082 13.184 7,444 14 Retrmmert knefft sth•Mes Char8eio profit or loss In respett of defined tonmbtstion sthemes 2182 2.079 The thèrity opÈrates a def tontrlbutlon pensknn xhÈme br all quallfylng employees. The 355ets of the stheme are held separatetyfromth05eof thecharityln an Independentlyadmin15tered fijml. Resb4¢ted fimds The restrIcd funds ofthe charfty comprfse the unexpended balanc85 ofdon*iun$ and wdnts held tm trurt subiert specfflcconditions by donotsas to hLJWthÈymay bp used. AtIAprt12023 In¢oml Resour Transfers At31 Mavth 2024 Voke'sfund Nepalfund SFHAffic• fvnd MoD8olla fund 1.746 9.639 L679 18,2901 L2LKI 4.295 7,359 14A651 15851 12991 4,980 T17 9.113 14,480 113,3401 901 11,154 f3-
YAPTON FREE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2024 RestAded ICon¥nuedl AtIAprll 2021 IncoThlfi8 Ile5ryJrce5 Tmisfws At JI M•r¢h expended Voke'sfund Epal fvnd SFH Afrtca fund 2J18 9A19 19,9901 13.5051 (7A301 L747 6.242 8A46 7.358 IL043 18.895 120,8251 9.113 'sfun Speclfic glvingtowords the w*)rkln Fran of 5Voke and Cvoke. specl1lc81v towards rse¥S Chrlstlan mlsslon WOFkln Nepal. SFH Afri Specllk8ivln8tDwafd$ overseas Chrf&an mlsslon vmrkln South Afrtca. SpÈctfic glvlngtOWaTd5 ([seaCh115tln rnls51DTrWDtk kn Morwlla. 16 Unr•strtrtqdfunds The unrestrlrtedfunds of the ¢htrlty comprlse the unexpended balances of donatlortsand grants whith are not suble to speclfkcondhlons by donor5and 8rantorsastohowthey maybe used. These ¢n¢lu(Je desigmotedfundswhlch have been set aslde out of unrestrlctedlunds bythetrusteesforspedfic purposes. Atl Aprm 2DZ3 Incomln resourt4s Resources Than5fers At31 Mar¢h exp¥ded Youth club General fund5 17571 1111,7881 290 12L062 24960 16,944 121,462 1112,5451 19011 24,9fAI AtiAprfl 2022 At >IM8rch resour5 expended Youth dub General fvnds 17791 23,973 1,225 110.557 (3791 1117,6531 16,877 23,194 11¥782 IIW0321 11944 14-
YAPTON FREE CHURCH NOTES TO THE FINANaAL sfATEMENTS (CONTINUED) FOR 7HE YEAR ENOED 31 MARCH2024 17 Analy5 olnetassets beTrfundS Unrestricted Re5trf¢ted funds 2024 2024 At31 Marth 2QX. T¥ngibleas5ets CurrentaMetsllllablitlesl 17.460 IL154 2&614 24,960 IL154 3&114 Unrestrkted Re5trl(*ed funds fuTrds At31 Mafth 2023: Tanglble assets Cyrftnt assetsllllabllitlesl 7,127 917 7,127 W30 9,113 16,944 9.113 26.057 Rdlted ptytransartlons There were nts dlsclosable related partytransactlon5 durtw the year12023- nCe), asldefvom that mentloned In [le8 concemingremurteratson of Trustees. 15-