2022-12-31-accounts - Merland Rise Church

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	Page
Report ofthe Trustees	1 to	4
Independent Examiner's Report
Statement ofFinancial Acthrhies
Balance Sheet	7 to	8
Notes tothe Finanrial Statements	9 to	22
Detailed Statement ofFinancial Activities	23 to	24

					Yearended	Year ended
					31/12/22	31/12/21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
INCOME AND ENDOWMENTS	FROM
Donations and legacies			144,007	28,941	172,948	169,072
Charitable activities
Use of halls			15,896		15,896	5,583
Investment income			412		412	10
Other income			5,417		5817	3,586
Total			165,732	28,941	194,673	178,251
EXPENDITURE ON
Charitable activities
Staff costs and related expenditure			93,895		93g95	72,062
Housing expenses			259		259	119
Church expenses			41,713		41,713	21,827
Printing, publicity and outreach			4,171		4,171	2,452
Departments			1,061		1,061	726
Donations and giving			20,979	25,530	46,509	31,252
Administration and other expenses			122LIS	42,6S9	55,547	49,638
Total			174,936	68,219	243,155	178,076
NET INCOME/(EXPENDITURE)			(9,204)	(39,278)	(48~2)	175
Transfers between funds		17	(4,050)	4,050
Net movement in funds			(13,254)	(35,228)	(48,482)	175
RECONCILIATION OF FUNDS
Total funds brought forward			303,433	1,837,913	2,141,346	2,141,171
TOTAL FUNDS CARRIED FORWARD			200,129	2,802,808	2002,884	2,141,246

					Year ended	Year ended
					31/12/22	31/12/21
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
FIXEDASSETS
Tangible assets		11	425,648	1,771,865	2,197,513	2,239,113
Investment		12	100		100	100
			425,74$	1,771,865	2,197,613	2,239,213
CURRENT ASSETS
Debtors: amounts	falling due within one year	13	27485		27,485	22,141
Cash at bank and	in hand		65,331	30420	96,151	113,748
			92,816	30,820	123,636	135,889
CREDITORS
Amounts falling due within one year		14	(28,385)		(28,385)	(33,756)
NET CURRENT ASSETS			64,431	30,820	95,251	102,133
TOTAL ASSETSLESSCURRENT LIABILITIES			490,179	1',685	2,292,864	2,341,346
CREDITORS
Amounts falling due after more than one year		15	(200,000)		(200,000)	(200,000)
NET ASSETS			290,179	1,802,685	2,092,864	2,141,346

				Notes
FUNDS
Unrestricted funds:
General fund				17	21,117	33,013
Manse fund				17	220,934	220,934
General Reserve Fund				17	15,000	15,000
General Repairs	and Maintenance		Fund	17	33,12$	34,486
					290,179	303,433
Restricted funds:
Building Fund				17	1,771,865	1,813,029
Emergency Fund				17	9,101	11,617
Men's Ministry	Fund			17	6,&40	5,090
Women's Ministry		Fund		17	6,232	5,376
Youth Ministry	Fund			17	2.213	1,228
Otherfund				17	6,434	1,573
					1,802,685	1,837,913
TOTALFUNDS					2,092,8M	2,141346

				Year ended
				31/12/22
		Unrestricted	Restricted	Total
		funds	funds	funds
		f	f	f
Freewill offerings		113,506		113,506
Donations		6,281	25,393	31,674
Gift aid		24,085	3,548	27,633
Commission	receivable	135		135
		144,007	28,941	172,948
The prior year total is allocated between		fund categories asfollows:
				Yearended
				31/12/21
		Unrestricted	Restricted	Total
		funds	funds	funds
		f	f	f
Freewill offerings		122,414		122,414
Donations		5,250	18,198	23,448
Gift aid		22,428	651	23,079
Commission	receivable	131		131
		150,223	18,849	169,072

		Year ended
		31/12/22
Unrestricted	Restricted	Total
funds	funds	funds
f	f	f
15,896		15,896

		Year ended
		31/12/21
Unrestricted	Restricted	Total
funds	funds	funds
f	f	f
5,583		5,583

				Year ended
				31/12/22
		Unrestricted	Restricted	Total
		funds	funds	funds
		f	f	f
Other income		3,117		3,117
Government	grants	2 300		2 XIQ
		5,417		5,417
The prior year total is allocated between fund categories asfollows:
				Year ended
				31/12/21
		Unrestricted	Restricted	Total
		funds	funds	funds
		E	E	f
Other income		462		462
Government	grants	3,124		3,124
		3,586		3,586

			Direct Costs f	Grant funding ofactivities (see note 7) E	Support costs (see note 8)	Yearended 31/12/22 Totals f
Staff costs and	related expenditure		93,$95			93,$95
Housing expenses			259			259
Church expenses			41,713			41,713
Printing, publicity		and outreach	4,171			4,171
Departments			1,061			1,061
Donations and	giving		20,979	25,530		46,509
Administration	and other expenses		7,805	42,689	5,053	55,547
			212,572	25,530	5,053	243,155

		Direct Costs f	Grant funding ofactivities (see note 7) f	Support costs (see note 8)	Yearended 31/12/21 Totals E
Staff costs and	related expenditure	72,062			72,062
Housing expenses		119			119
Church expenses		21,827			21,827
Printing, publicity and outreach		2352			2,452
Oepartments		726			726
Donations and	giving	19,098	12,154		31,252
Administration	and other expenses	47,102		2,536	49,638
		163,386	12,154	2,536	178,076

					Year ended
					31/12/22
			Unrestricted	Restricted	Total
			funds	funds	funds
			f	f	E
Evangelical	Alliance		120		120
FIEC			3,328		3,328
Tithes			16,031		16,031
Other charitable		giving	1,500	25,530	27,030
			20,979	25,530	46,509
The prior year total is allocated between fund			categories as follows:
					Period 1/4/20
					31/12/21
			Unrestricted	Restricted	Total
			funds	funds	funds
			f	f	E
Evangelical	Alliance		165		165
FIEC			3,252		3,252
Tithes			15,581		15,581
Other charitable		giving	100	12,154	12,254
			19,098	12,154	31,252

Governance	costs
		Year ended	Year ended
		31/12/22f	31/12/21 f
Independent	Examiner's fees	460	300
Legal and professional fees		4,593	2,236
		5,053	2,536

			Yearended	Year ended
			31/12/22	31/12/21
			f	f
Trustees'	salaries		44A15	39,796
Trustees'	social security		1,573	1,083
Trustees'	pension contributions	to money purchase schemes	2,221	4,218
			48,209	45,097

Year ended	Year ended
31/12/22	31/12/21
f	f
493	679

		Year ended	Year ended
		31/12/21	to31/12/21
		f	E
Wages	and salaries	43,515	63,620
Social	security costs	l213)	1,471
Other	pension costs	1,471	6,453
		44,773	71,544

Year ended	Period 1/4/20
31/12/21	to31/12/20

Pastoral
Administration	and	support

TANGIBLE FIXEDASSETS
	Freehold	Fixtures and
	properties f	fittings E	Totals E
COST
At 1January 2022	294797122	48,963	2,528,085
Additions		2929	2,429
At31December 2022	2,479,122	51,392	2,530,514
DEPRECIATION
At 1January 2022	245,159	43,813	288,972
Charge for period	41,164	2,865	44,029
At 31December 2022	286,323	46,678	333,001
NET BOOKVALUE
At31December 2022	2,29*.793	4,714	2.197413
At31December 2021	2,233,963	9,199	2,239.113

FIXEDASSET INVESTMENT
	Shares in	group
	undertakings
	E
COST
At 1January 2022		100
At31December 2022		100
NET BOOK VALUE
At 31December 2022
At31December 2021		100

				Year ended	Year ended
				31/12/22	31/12/21
				E	E
Other debtors				4,559	714
Merland	Rise	Church Trading	Limited	9,258	9,442
Tax				6,830	5,884
Prepayments		and accrued income		6,838	6,101
				27,485	22,141

14.	CREDITORS: AMOUNTS FALLING	DUE WITHIN ONE YEAR
			Year ended	Year ended
			31/12/22	31/12/21
			E	f
	Trade creditors		3,135	3,384
	Social security and other taxes		1,753	1,130
	Other creditors		8,654	11,009
	Accrued expenses and deferred	income	14,843	18,233
			28,385	33,756
15.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
			Year ended	Year ended
			31/12/22	31/12/21
			f	E
	Other loans (see note 16)		200,000	200,000
16.	LOANS
	An analysis ofthe maturity ofloans isgiven below:
	Amounts falling due in more than one year:
	Repayable otherwise than by instalments:
	Unsecured loans		200,000	200,000

MOVEMENT IN	FUNDS	FUNDS	FUNDS	FUNDS
							Net	Transfers
							movement	between	At
						Ai 1/1/22	in funds	funds	31/12/22
						E	E	E	E
Unrestricted funds
General fund						33,013	4,154	(16,050)	21,117
Manse fund						220,934			220,934
General Reserve Fund						15,000			15,000
General Repairs	and Maintenance				Fund	34,486	(13,358)	12,000	33,128
						303,433	(9,204)	(4,050)	290,179
Restricted funds
Building Fund						1,813,029	(41,164)		1,771,865
Emergency Fund						11,617	(2,516)		9,101
Men's Ministry	Fund					5,090	1,750		6,840
Women's Ministry			Fund			5,376	(869)	1,725	6,232
Youth Ministry	Fund					1,228	922	63	2.213
Other Fund (destined				giving)		1,573	2,S99	2,262	6,434
							(39Q78)	4,050	1,802,685
TOTALFUNDS						2,141,346	(48,482)		2.ts2.864
Net movement	in	funds, included			in the above are asfollows:
							Incoming	Resources	Movement
							resources	expended	in funds
							f	f	f
Unrestricted funds
General fund							165,732	(161878)	4,154
General Repairs	and Maintenance				Fund			~13 58	~13358
							~165732	~174936	~9204
Restricted funds
Building Fund								(41,164)	(41,164)
Emergency Fund								(2,516)	(2,5161
Men's Ministry	Fund						1,750		1,750
Women's Ministry			Fund					(869)	(869)
Youth Ministry	Fund						1,537	(615)	922
Other Charitable		Giving Fund					25,654	(23,055)	2,599
							28,941	(68,219)	(39,278)
TOTAL FUNDS							194,673	(243,155)	(48,482)

Comparatives f	o	r	mo	vement	in f	unds
								Net	Transfers
								movement	between	At
							At 1/1/21	in funds	funds	31/12/21
							E	E	f	f
Unrestricted funds
General fund							12,119	34,644	(13,750)	33,013
Manse fund							220,934			220,934
General Reserve		Fund					15,000			15,000
General Repairs		and Maintenance				Fund	22,486		12,000	34,486
							270,539	34,644	(1,750)	303,433
Restricted funds
Building Fund							1,854,193	(41,164)		1,813,029
Emergency Fund							7,819	3,798		11,617
Men's Ministry	Fund						3,507	1,583		5,090
Women's Ministry			Fund				3,626		1,750	5,376
Youth Ministry	Fund							1,228		1,228
Other Fund (destined				giving)			1,487	86		1,573
							1,870,632	(34,469)	1,750	1,837,913
TOTAL FUNDS							2,141,171	175		2,141,346
Comparative net		movement			in funds, included		in the above are as follows:
								Incoming	Resources	Movement
								resources E	expended E	in funds f
Unrestricted funds
General Fund								159,402	(124,758)	34,644
Restdcted funds
Building Fund									(41,164)	(41,164)
Emergency Fund								5,000	(1,202)	3,798
Men's Ministry	Fund							1,825	(242)	1,583
Youth Ministry	Fund							1,538	(310)	1,228
Other Charitable		Giving Fund						10,486	(10,400)	86
								18,849	(53,318)	(34,469)
TOTALFUNDS								178,251	(178,076)	175

		year ended	Year ended
		31/12/22	31/11/21
		E	E
INCOME AND ENDOWMENTS
Donations and legacies
Freewill offerings		113,506	122,414
Donations		31,674	23,448
Legacies
Gift aid		27,633	23,079
Commission receivable		135	131
		172,948	169,072
Investment income
Deposit account	interest	412	10
Charitable activities
Use ofmeeting rooms		15496	5,583
Other income
Other income		5,417	3,586
Total incoming resources		194,673	178,251
EXPENDITURE
Charitable activities
Trustees' saladies		44A15	39,796
Trustees' social security		1,573	1,083
Trustees' pension	contdibutions	2I221	4,218
Trustees' expenses		493	71
Wages		43,515	23,824
Social security		(213)	388
Pensions		1,471	2,235
Other operating	leases	250	250
Rent and rates		110	110
Insurance		4,744	4,513
Light and heat		9,521	6,425
Telephone		759	753
Postage		54	38
Sundries		1,524	475
Carried forward		110837	84,179

		Year ended	Year ended
		31/12/22	31/12/21
			f
Charitable activities
Broughtforward		110,437	84,179
Training		2,290	2,520
Repairs and maintenance		15,7$4	4,183
Cleaning and gardening		5,241	2,562
Licences		1316	1,102
Office supplies		1,645	452
Photocopying		568	20$
Outreach literature		3,549	2,206
Other staff costs		914	515
Speaker and signer fees		8$7	269
Bank charges		142	100
Candles &decorations		185	219
Church Service		1,445	946
Church expenses		1,472	496
Computer software		1,244	1,123
Youth ministry expenses		1,061	726
Other expenses		259	-148
Freehold property		41,164	41,164
Fixtures and fittings		1,990	1,465
Donations &Giving		46,509	31,253
Trustees Discretionary	Fund
		238,102	175,540
Support costs
Governance costs
Independent Examiner's fees		460	300
Legal and professional	fees	4,593	2,236
		S,053	2,536
Total resources expended		248,155	178,076
Net expenditure		(48382)	175