Charity number.. 1188003
WHYTELEAFE FREE CHURCH
(A Charitable Incorporated Organisation)
Financial Ststements
and
Report of the Trustees
(both independentty examlned)
for the year ended 31 December 2022
P•Je 1

Whyteleafe Free Church
IA Charitable Incovpornted Organisationl
Charity Number.. 1188003
Index to the Financial Statements
for the year ended 31 December 2022
Page
Indèx to the financial statement$
Charrty infomiation
Report of the trustees
4-7
Statement ol the ￿ponsibIlit￿5 of the trustee5
Report of the independent examir
Statefflent offinanaal ￿[vIt
10
Balar￿e sheet
Notes to the finanryal Statements
12-26
Py2

Whyteleafe Free Church
IA Charitable Incorporat•d Organisalionl
Charity Number 1188003
Charity infomiation
for the year ended 31 December 2022
yteleafe Free Church is a ChantatAe lw)ry￿rated organisats.on ICIOI and a registered charity governed by it
Constrtution dated 19 Septernber 2019. The CIO was ¥egiSteied on 17 February 2020 and commenced operations on 1
January 2021. It suc£eeds United Free Church. ￿ytel￿ale. Surrey (Fvrbds held in conneclion therewthl Icharrty
Nurnber 2342181. For disdosufe purposes Ihis SuC￿e$s￿ln *as t￿at￿y as a r*cL￿StrUCtIon of the tharities under the
Charities SORP IFRS 1021 usuig the principles ol merger ac£ounb"ng.
Charity name:
yteleafe Free c￿rth
Other operating names..
No other names
Charity r•gistrntion nUrn￿r.
1188¢))3
Registered officè..
157a Gc*Jslone Ro*1
yleleafe
Surrey
CR3 OEH
Operntiong addr￿..
157a Gc#lst(ffle Road
Surrey
CR3 OEH
Trust•ès who held offirR during the year. Anthony Cn)ss
Jul*t Kilpaln'r
Daniel Morris
Chair
- ResIgn￿ 27 November 2022
- Resigned 10 January 2022
Thisari Tennakoon
Chair.
Treasurer:
Paul Baker FCA IRelir&Jl
Ind•￿ndent Examiner:
lsobel Cu￿le FCA
Top Floor
13a High Street
Edenbridge
Kent
TN8 SAB
8ankers:
Lloyds Bank PLC
BuNeT Place Branth
Chelmsford Legg Street OSC
1 Legg Street
Chelmsford
Es
CM1 1JS
Page 3

Whyteleafe Free Church
IA Charitsblg Incorporated Oryaniswlionl
Charity Number.. 1188003
Report of the trustees
for the year ended 31 December 2022
The trustees of Whyteleafe Free Church present their report together wrth the financial statements
for Ihe year ended 31 De￿mber 2022.
Whyteleafe Free Church (WFCI commenced operations as a Charrtable Incorporated Organisation
ICIO} on 1 January 2021. The CIO took over all the liabilities and reserves of United Free Church
IWUFCI, Whyteleafe, Surrey {Funds held in connection therewrthl, Registered Charity 234218.
The CIO is a legal entrty and can enter into contracts in rts own right. It holds property in its own
name and as a separale legal entty, the members and trustees wi51 nonnally be protected from
becoming personally liable for any liabilrties incurred by the CIO.
The financial statements have been prepared in accordance with the accounting policies sel out in
noles to the accounts and comply with the chanty's goveming document. the Charities Act 2011
and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to
harities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable
In the UK and Republic of Ireland issued in October 2019 For the purposes of FRS102 the
reconstruction was Ireated as a Merger under S27. 13 of FRS102. The Legal and Administration
on page 3 fomis part of this report.
Objectives and Activities
The fomial object of the CIO is the advan￿fflent ()f the Christian Faith for the public benefit. We
are a friendly. multicultural evangelical chufch in l•thyteleafe, Surrey_ Our vision is to share the
good news of Jesus Christ with our community, in word or deed. as we have opportunity. This
flows out of our vision statement to be like Jesus, outworking His Commission in small-group
discipleship. Our website contains information, news and a calendar of events.
In setting objectives and planning for activities, the trustees have given due consideration to
general guidance published by the Chanty Commission relaling to public benefit.
The services and pastoral meetings organised by the Church are disclosed below.
Achievements and Perforniance
Worship and Prayer
By March 2022 most of the Covid ￿$triCtIonS in the United Kingdom had been lifted. However a
"You Tube" link is still operative. This enables those who find rt dtfficult, or wtho are unable to come
to the building, to watch the Servi￿ "live'_ The semon is also recorded and available lo listen to
later. Themes for the sermons induded "Faith in adversi￿.
There are weekly services and teaching for all ages. with crèche, children's and youth work.
Rolas covering preaching, leading and technical support have enabled the servi￿$ to be
Suc￿$$fUl There are also rotas for leading the children's and youth work and for the welcome to
folk arriving and for providing coffee for the fellow￿hIp after the main service. Some drfferent
people are taking part in these roles than in previous years.
The church has seen new people, adults, young people and children come in and some of them
stay.
Prayer times held in person and on Zoom, infomally and formally, afe a vital part of our life
together. There is a weekly Ghurch prayer meeting but much more is done informally.
P*4e 4

Whyteleafe Free Church
IA Charitable In¢orpornt•d Organisationl
Charity Number.. 1188003
Report of the trustees {continuedl
for the yeaf ended 31 December 2022
We have a wide reach in our links wrth several mission partners working in other countries.
supporting them in prayer and conneding with theffl via Zoom, emails and occasional visits. This
broadens the outlook of the church and provides opportunrty for giving financially.
Chas Wood was invited to lead I￿0 separate day sessions of prayer and praise.
In addition, in depth and interactional Bible teaching is offered through The Way of the Spirit
Revival Training Centre which uses the church hall on a Saturday moming On￿ a month. This
draws in others from dtfferent churches across Surrey too. Recently this has included studies on
the book of Mark.
Our church is wonderfully ewmenical, and embracing other cuftures and finding out about them is
always important. Occasional extra activities. such as meals together. intemational food evenings
and table tennis have been enjoyable events.
Part of the vision of WFC is to reach out to the community and encourage more use of the church
buildings. The church hall was let out for the whole of 2022 to a local guidelbrownielrainbow group
regularly. This arrangement is likely to continue in 2023. The hall is available for other groups
outside of WFC on both a 'one-off and regular basis. It can also be used as a party venue by
arrangement with the trustees.
Our vision as we go forward into 2023 and beyond is to see growth and maturity in people's walks
of farth, with people taking responsibilty according to their gtfting. impading the local community
and beyond as we have the abilty. We also hope to have more home groups and reach more
young people
Fabric of ChurGh and Hall
The Church has been redecorated in recent years and is lookn'ng very smart It has an up to date
sound and vision system together wrth a large wall-mounted screen. A continuing project is the
redecoration of the church hall once its roof has been renewed. This is to be partly funded by gifts
left over from the redecoration of the thurch.
The trustees are grateful for the help of member5 and attendees who use their skills to maintain
the site. When required professional workers are employed.
Pastoral Care
Part of the vision of the church is to strengthen people's farth and bring them lo maturity. Weekly
or fortnightly groups meeting in homes. on the church premises and on Zoom enable greater depth
of friendships to fom and to provide support for individuals as required. There are six such small
groups meeting on various days throughout the week. The groups and their leaders are as
follows.
Wednesday moming. Men's group led by Richard Butts (elder)
Wednesday moming. Mum's bible study led by Juliet Kilpatrick (elder)
Wednesday evening.. online mixed group of all ages led by Ros Morris. wrfe of Danny Morris
(elderl
Thursday evening.. Online group led by Thisari Tennakoon (elder and trustee)

Whyteleafe Free Church
IA Charitsble In¢orpoAted Oryani￿tion)
Charity Number 1188003
Report of the trustees (continued)
for the year ended 31 December 2022
Thursday evening. Men'5 group led by George Sewell (trustee)
Friday moming.. Ladies group led by Gerrie Atfftll (long standing member)
Mission and Evangelisrn
We have introduced 'Living Waters. on Saturday aftemoons from 2pm to 5pm. Friends will find a
warm place to relax and can choose from tea and coffee wrth cake and biscuits. Alternatively there
is soup and a bread roll. Also on Sunday evenings we show films about the life of Jesus.
Helping those in need is a demonstration of our faith. The trustees allocate 15% of donated
income, 12 % to the Mission Fund and 3% to the Local Needs Fund. Grants from the Mission Fund
for the year are detailed in Note 13.
The Church website www wh leleafefreechurch or
.uk and YouTube have up lo date infomation
about the church and its activrties. These are updated frequently. Sermons, live worship and
event details are published both for members and non-members consulting the sile.
Ecumenical Relat￿nShIpS
We maintain our strong links wrth Caterham Congregatiorbal Church, WFC also participates in
Caterham Churches Together prayer meetings. These take pla￿ every Wednesday morning
between 8.30 am and 9.00 am. The venue Ghanges each month. wrth Richard Butts being WFC'S
main contact.
Financial Review
Total re￿ip1S on unrestricted funds were £51,641 (2021.. £51,027) of which £15.020 (2021..
£15,651) was Income from investments, mostly from properties, £8.720 (2021.. £70,7t)O) being
short-term rent from the former pastor's house. In 2021 income on unrestricted fund5 also included
the realisation of the loan made to our fomier pastor when he purchased 216 Croydon Road.
Restricted donations totalling £150 (2021.. £1, 050) were received and applied to the Mission and
Local Needs funds. The fomier pastor's house was refurbished in 2022 to allow long-term letting,
which is now In place.
The financial arrangements for the purchase of 70% of the fom)er pastor's home in 2021 resulted
in the Church receiving cash of £25,000. This sum has been transferred from the unrestri&ed
funds to the restricted refurbishment fund.
After Covid, collection income at servi￿$ steadily improved during the year and Gift Aided
Donations, including the gift aid. and Non-Gtft Aided Donations largely held up and totalled
£28,797 (2021.. £24, 257) and £5,338 (2021." £10, 118). respectively.
Expenditure included administration of £9,824 (2021.. £4,403) wrth the introduction of an
administrator, fabric costs of £16,146 (2021.. £5,627), Ihe adverse Vanan￿ relating largely to
repairs to drains. As mentioned above transfers to Restncted Funds for Mission and Local Needs
totalled £5,465 (2021. £5,276).
Total funds carried forward now total £1,101,809 (2021.. £938,818), being Unrestricted £1,069,883
(2021. £907, 488), Restricted £31,926 (2021.. £31,330) as shown in Note 27.
Paae 6

Whyteleafe Free Church
Charity Number.. 1188003
IA charitab￿ Incorpornted Or9anisalionl
Report of the trustees (continued)
for the year ended 31 December 2022
Structure. Governance and Management
Strict budgetary control is exercised by the Trustees and the Treasurer and the Income and
Expenditure Account (Unrestricted Funds) shown in the Management Accounts brought in a
surplus of £11,606 which was only £613 short of budget. The Trustees consider this a very
satisfactory result for the year. It would have been better had there not been the ne￿sSitY of
unforeseen drainage repairs.
Reserves policy
It is Ihe trustee's policy to maintain a balance on unrestncted funds (rf possible), which equates to
at least six months. unrestncted payments. equivalent to about £20,017 (2027.. £13,000), to cover
emergency situations that may arise from time to time. The balance of £44,883 held on
unrestricted funds, excluding properties. at the year-end more than matched this target. (In 2020,
unrestricted funds st¢￿1 at £65,427.)
Goveming document." The goveming document was drawn up by solicitors Anthony Collins
Solicitors LLP and is dated 30 September 2020. The Charity operated from on 1 January 2021.
Tmstees." Details of the trustees can be found on Page 3. Trustees are responsible for running the
charity as required by legislation from the Charity Commissioners.
Elders have continued to lead the spintual side of the Church, Servi￿$, meetings and other
events. Four Elders were commissioned on 12 Septemt*r 2021". Thisari Tennakoon (also trusteel,
Juliet Kilpatrick (also trusteel, Richard Butts (fonner trustee) and Danny Morris (fomier trustee)
and continue to hold office. The trustees are responsible for making policy. business and
administrative decisions.
All trustees and elders are expected to take courses about their roles and also training with regard
to safeguarding.
Organisational Structure
Originally a Congregalional Church many years ago, all members of the church can vote on
general matters but the Board of Trustees are responsible for making decisions on all matters of
general concern and Importan￿ to the church including deciding on how the funds of the church
are to be spent
Inde￿ndent Examiner
Details of the Independent Examiner are shown on page 3.
Approved by the trustees on 10 February 2022 and Sbgned on their behalf by:
ANTHONY CROSS
Trustee

Whyteleafe Free Church
Charity Number.. 1188003
(A Charitable Incorporated Oryanisationl
Statement of the responsibilities of the trustees
for the year ended 31 December 2022
STATEMENT OF THE RESPONSIBILITIES OF THE TRUSTEES
The trustees are responsible for preparing the financial statements in accordance with applicable
law and Uniled Kingdom Generally A¢￿pted Accounting Practice
The trustees are required by law to prepare financial statements for each financial period which
give a Irue and fair view of the chanty's incoming resources and application of resources, including
income and expenditure for the financial year and of the stale of affairs of the charitable company
at the end of that penod. In preparing those financial ststements the trustees should follow best
practice and-.
Select suitable accounting policies and apply them consistently-,
b. Observe the methods arKI principles in the Charities SORP",
. Make judgments and estimates that are reasonable and prudent;
d. Prepare the financial statements on a going concem basis unless it is inappropriate to assume
that the Gharrty will continue on that basis.
The trustees are responsible for keeping proper accounting records which disclose with
reasonable accuracy at any time the financial position of the charity and enable them to ensure
that the financial statements comply with the Companies Act 1985. They are also responsible for
safeguarding the assets of the charty and hen￿ for taking reasonable steps for the prevention
and detection of fraud and other irwularrties.
STATEMENT AS TO REGARD TO GUIDANCE FROM THE CHARITY COMMISSION
The trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard
to guidance issued by The Charity Commission for England and Wales in pursuance of its public
benefit objective.
P*JÈ 8

Whyteleafe Free Church
Charity Number.. 1188003
IA Charitable Incorporated Oryanisation)
Report of the Independent Examiner
to the trustees of Whyteleafe Free Church
I report to the charity trustees on my examination of the accounts of the Charilable Incorporaled
Organisation (CIO) for the year ended 31 December 2022 which are set out on pages 10 10 24.
Responsibilities and basis of report
As the charty's trustees of the Company {and also rts directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordan￿ wrth the requirements of the
Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the Company are nol required to be audited this year
under Part 16 of the 2006 Acl and are eligible for independent examination, I report in respect of
my examination of your charity's accounts as camed out under section 145 of the Charities Act
2011 ('the 2011 Act'l. In carying out my examination I have followed the Directions given by the
Charity Commission under section 14515)(b) of the 2011 Act.
Independent ExamineVs statement
I have completed my examination. I confinn that no material matters have come to my attention in
connection with the examinalion giving me cause to believe that-.
1 } accounting records were nol kept in respect of the Company as required by section 386 of
the 2006 Act., or
2} the accounts do not accord with those records", or
3) Ihe accounts do not comply wrth the applicable requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a true and fair view conceming 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.. or
41 the accounts have not been p￿pared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charrties applicable
to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connertion with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
ISOBEL CURRIE FCA
Currie Accountancy Ltd
Top Floor
13a High Street
Edenbridge
Kent
TN8 SAB
Date..
P•Je 9

Whyteleafe Free Church
Chority number.. 1188003
IA Charitable Incorporated Organisationl
Section A
Statement of financial artivities
for the year ended 31 Decernber 2022
Restricted
income
funds
Unrestrirted
funds
Endowment
funds
Totsl funds
2021
Incoming resources (Note 3)
Income and endowments from:
Donatlons and legacies
Charitable activities
Interest income
Investments Ipropertiesl
Gain on long term loan
Other
rotal
36.442
150
36,592
36,184
202
179
15,020
179
15,020
15,651
258,064
51,641
150
51,791
310.101
Resources ejtpended {Note 6)
Expenditure on:
Raising funds
Charitable activities
Gift to former pastor
Support costs
rotul
5.518
3.373
5.518
8.393
5,066
8,825
2,225
12,249
28.365
5.020
25.676
25.676
39.587
S￿0.
Net income/expenditure before
investment gains/llossesl
Net gainslllossesl on investments
(Note 171
Net Incomelexpenditure
Extraordinary items
Transfers between funds
Other recognised gains/{1055es)
Gains/llossesl on revaluation of fixed
assets for the charity's own use
Other gains/llossesl
Net movement infvnds
17.074
150.787
14
12.204
150.787
.281,736:,
155,170)
167.861 ￿ 14m
162.991 * 226,566
15,4661
5,466
162.395
162,991
226,566
Reconciliation ofAunds.'
Total fund5 brought forward
Totolfunds carriedfvrword
907,488
1069,883
31.330
3L926
938.818
LIOI.809
712,252
938.818
Paee 10

Whyteleafe Free Church
Chority number.. 1188LXJ3
IA Charbtable Incorporated Oryanlsationl
Se¢tion B
Balan¢e sheet
as at 31 December 2022
Unrtstrirted incorne
funds
fvnds
Capital
Total this
vear
2021
Fixed assets
Intèngible assets
Tangible assets
Heritage a55ets
Investment asset5
Totolfixed ossets
15
14
16
17
290,OLX)
735,OC
735,IXYJ
1,025.(KXJ
552,OSI
842,061
Current assets
Stocks
Debtors
Debtors due after more than
one year
Cash at bank
Totolcurrentossets
18
19
12335
IU35
6,220
24
37.424
33,926
33926
71.350.
84.185
94,772
IL17.992
Creditors: amounts falling
due within one year
20
5.376
73761
4,235
Net current 055ets/fiiobilitles)
Total assets le55 liobilities
31.926
i.i0iW9
938.818
Creditor5: amounts fallin8
due after one year
Pro¥islons lor liabilities
Total net assets or lia￿litIeS
20
ol
LIOL&)9'
' 93¢818
Funds of the Charfty
Endowment funds
Restricted income funds
Unrestricted funds
Totalfunds
27
27
27
31.926
31.926
I.￿9,383
LIOII(Y3
31,330
s￿¥7.488
938.818
1,069,883
Ll69J83
Signed on behalf of the trustees
CROSS
10.2.23
P4e li

Whyteleafe Free Church
Chority number.. 1188003
IA Charitable Incorporated Organisatlon)
Section C
Notes to the flnanclal statements
for the year ended 31 December 2022
Note I
Basi5 of preparation
1.1 Basis of accounting
These financial statements have been prepared under the historical cost convention with items recognised
at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The financial statements have been prepared in accordance with the Statement of Recommended Practice..
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting
Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with the
Charties Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1.2 Going concern
There are no material uncertainties related to events or conditions that cast significant doubt on the
charity's ability to continue as a going concern.
1.3 Change of accounting policy
The financial statements present a true and fair view and the accounting policies adopted are those outlined in
Note 2.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period.
1.5 Materlal prlor year errors
There are no material prior year errors.
Note 2 Accounting policies
2.1 Reconciliation with previous generally accepted atcountlng prartice
There are no material prior year errors.
Page 12

Whyteleafe Free Church
Chority number.. 1188003
{A Charitable Incorporated Organisation)
Section C
Notes to the financial statements (continued)
for the year ended 31 December 2022
Note 2 Accounting policies Icontinuedl
2.2 Income
Reco8nition of incorne
These are Includ￿ in the Statement of Financial Activities ISOFAI when
- the charity becomes entrtled to the resources:
It is more likely than not thai the trvstee5 will recèive the fesources- and
- the monetary value can be measured with sufficient reliability.
Offsetting
There ha5 been no offsetttn8 of a55ets and liabilities. or income and expenses. unless required or
permitted by FOR 102 SORP.
Gr3nts and donations
Grants and donations are only included in the SOFA when the Beneral income criteria are met
15.10 to 5.12 FRS 102 SORPI.
There are no perforrnance related grants receivable.
Legacies
Legacies are only induded in the SOFA when receipt is probable, that is, when there has been grant
of probate. the executor5 have established that there are sufficient funds in the esiate and any
conditions attached to the le8acy are either within the control of the charity or have been met.
Government grants
The charity receives no govemment 8rant&
Tax reclaims on
donations and glfts
Gift aid is receivabbe in income when thefe is a valid dedaration from the donor. Any Gift Aid
amount recovered on a donation is consmlefed to part of that gift and is treated as an addition
to the same fund as the inilial donaiion unless the donor or the terms of the appeal have specified
othepwise.
Contrartual incorne and
performance-related
grants
This is only included in the SOFA once the charrty has provided the related goods or services or
met the performance related condttions.
Donated goods
Donated goods are measured at fair value lthe amotsnt for which the asset could be exchanged)
unle55 ifflpr3ttical to do so.
There have been no goods donated for distribution to beneficiaries nor any donated goods for
resale.
Goods donated for on-80in8 Use by the charity are recognise(l a5 lan8ible fixed assèts and
intluded in the SOFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SOFA ès income from donations when
re￿1¥able.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to
the charity provided the value of the gift Can ￿ measured reliably.
Donated semces and facilities that are consumÈd immediately are recognised as income with
an equivalent amount reco8nised as an expense under the apwopriate headin8 in the SOFA.
P4e 13

Whyteleafe Free Church
Chority number.. 1188003
(A Charitable Incorporated OTganis*ion)
Section C
Notes to the financial statements (contlnuedl
for the year ended 31 December 2022
Note 2 Accountin8 pollcies {continued)
2.2 Income {continued)
Volunteer help
The walue of any voluntary help T￿E¥ed 15 not included in these accounts but is described in the
tru5tees' report.
Income from interest.
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.
Income frorn
membership
subscriptions
There are no membership subscriptions.
Settlement of
insurance claims
Insurance claim5 are onty induded in ihe SOFA when the general incorne recognition criteria are
met15.10 to 5.12 FR5102 SORPI and are induded as an item of other income in the SOFA.
2.3 Expenditu￿ and liabilities
Liability recognition
liabililie5 are recognised where it is more likety than not that there is a legal or constructive
obligalion committinÉ the charity to pay out re50urce5 and the amount of the obligation can be
rnea5ured with reasonable certainty.
Governance and
support costs
Support costs have been allocated between governan￿ costs and other support.
Governance costs comprise all costs invo￿1ng public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central funttions and have been allocated to activity Cost categories on a
basis consistent with the use of resources.
Grants with performance
conditions
No grants are given wtth perf0rrnan￿ cOndit￿nS.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor chaflty to
realislically avoid the commitment. a liability for the full funding operation must be reco@nised.
Redundancy costs
The charity made no redundancy payments during the reporting period.
Deferred income
Deferred income is shown in note 20.
Credltors
The charity has ueditors which are mea5ure(l at settlement amounts less any trade di5¢0unts.
Page 14

Whyteleafe Free Church
Chority number.. 1188003
IA Charitable Incorporated Organisationl
Sertion C
Notes to the financial statements (continued)
for the year ended 310ecember 2022
Note 2 Accounting policies {continued)
2.3 Expenditure Itontinuedl
Pro¥lslons for liabilitie5
A liability 15 rneasured on reco8nition at its historical tost and then subsequently measured
at ihe best estimate of the amount required to settle the obligation at the reporting date.
Basic financial
instrurnents
The tharity accounts for basic financial instruments on init131 recognition as per paragraph
11.7 FRS102 SORP. Subsequent measurement is as per par3graph5 11.17 to 11.19 FAS102 SORP.
2.4 Assets
Tangible fixed assets for
use by the charlty
These are capitalrsed if they can be used for more than one year, and cost at least £l.OCKI.
They are valued at cost le55 depreciaiion other than land. which is not depreciated.
Depreciation is provided over the estimated useful life of the asset so as to write it down to
residual value. Residual value is the estimated amount that would currently be obtained
from the disposal of the asset, after deducting the estimated costs of di5P05al. if the asset
were al￿adY of the age and the condition expected at the end of its useful life.
Intan8ible fixed assets
The charity has no inlanwtrAe fixed assets.
Heritage assets
The charity has no hefita8e assets.
Investments
The charity ha5 investment properties which are shown at most recent valuation. Any aggregate
surplus OT deficit arising from changes in fair value is recognised in the Statement of Financial
Activilies.
Stocks and work in
progress
The charity does not hold any stock or work in progress for sale.
Debtors
Debtors indvdin8trade debtors lindudin8 trade debtors and loans receivable) are measured
at sethement amount after any trade discounts or amount advafi￿ by the charity. Subsequently.
they are measured at the Cash or other consideratbon expected to be received.
Current asset
investrnents
The charity has no eurfent asset investments.
There are no polioes adopted additi¢)nal to or different fvom those above.
Page IS

Whyteleafe Free Church
Charity number.. 1188003
(A Charitable Incorporated Organi￿lOn)
Sèction C
Notes to the finaneial statements Icontinued)
for the year ended 31 December 2022
Analysis of Income
Note 3
unrestri￿ Rertrirted End<)wment
funds
funds
Total funds
2021
Donatlons and legacles:
Donation5 and eifts
Gift Aid and legacies
General grants Pfovided by governmenv
other charities
Membership substriptions and
sponsorships which are in substance
donations
Donated 8oods, facilities and services
Other
Totul
30.167
6.275
120
30
30.287
6.305
31.129
5,055
36A42
36592
36.184
Charltable actl¥Stles:
Other
Totol
202
202
Other iradlng a¢tl¥ltles:
Other
Totol
Income from investmems:
Interest income
Dividend income
Rental and leasing income
Other
Total
179
179
15,020
15,020
15,650
15,6SI
5ep•rate material item of Income:
Return on lon8 term loan
Sèe note 28 'Transactions with rdated
parties.
Totgl
258.064
Other income:
Conversion of endowment funds into
income
Gain tsn disposal of a tangible fixed asset
held for charity's own use
Gain on disposal of a programme related
investment
Royalties from the exploitation of
intellectual property rights
other
rotal
TOTAL INCOME
5L641
Page 16
51.791
310.101

Whyteleafe Free Church
Chority number.. 1188003
IA Charitable Incorporated Organisation)
Section C
Notes to the financial statements (continued)
for the year ended 31 December 2022
Note 4 Analysis of receipts of government grants
No government grants are receivable.
Note 5
Donated goods, facilities and service5
No donated goods. facilities and service5 were werved in the reporting period.
Note 6
Analy515 of expenditure
The charity doe5 not attempt to fund raise but relie5 on donations from members of the church,
legacies. bank interest and rent from prOpert￿S including hire charge5 for its hall.
Restricted
income
nds
Unrestrirted
funds
Endowment
funds
Total
lunds
2021
Expendlture on raising funds:
Expenditure on rental properties
5.518
5,518
5,066
Totol
5.518
5.518
5,066
Expenditure on charitable artivities:
Pastor
Preaching
Evangelism
Sunday school and youth work
Consultancy fee
Other pastoral expenses
Grants
Donations
Totul
1,520
1,520
1,280
83
373
1251
505
373
1251
505
5.520
500
8,393
107
825
225
5,315
990
8,825
5,518 (note 131
4,520
5(M)
5.020
3.373
Separate material items of e¥pense
Gift to former pastor
Other
rotul
2,225
2,225
Support costs
Administraliorb
Fabric
Other
Totol
9,823
15,853
9.823
15,853
6, 796
5,453
25.676
25,676
12.249
TOTAL EXPENDITURE
34.567
5,020
39.587
28.365
Pa8e 17

Whyteleafe Free Church
Chority number.. 1188(X)3
IA Charitable Incorporated Organis*ion)
Section C
Notes to the financial statements Icontinuedl
for the year ended 31 Decernber 2021
Note 7
Extraordinary items
During 2021. £25.000 was transferred into the Refurbishment Fund on the acquisition of 216 Croydon Road
Note 8
Funds received as agent
No such funds we¥e received.
Note 9 Support costs
The charity only has one activity so there is no requirement to apportion support costs.
Note 10 Details of certain Items of expenditure
10.1 Governance costs included In support Costs
2021
Independent examiner's fees
Costs for conversion to CIO paid from designated fund
Consultancy fee included in pastoral expenses
Total governance costs
Assurance services other than independent examination
Tax advisory fees
Other fees paid to the independent examiner
600
565
2,396
825
3, 786
1251
575
370
Note 11 Pald employees
There were no paid employees duringthe year.
Note 12 Pension schemes
There were no amounts paid to any defined pension or benefit schemes during the year.
Note 13 Grantmaking
2021
Grants from the Mission Fund made during the year-
Agape Ministries
International Needs
International Needs
W J Page.. Mission in Malawi
Mission Aviation Fellowship
Release International
Jainager Trust
Albert Oluwaseyi
Support costs
Support costs
Work in Egypt
Support costs
Work in Australia
Support for Imtiaz
Gorakphur Nurseries
Work In Nigeria
1,020
1,500
400
1,020
1,500
539
100
539
539
539
539
5.315
400
400
400
400
4,520
Grants from the General Fund made during the year=
International Needs
Work in Sri Lanka
1,000
18

Whyteleafe Free Church
Charity number.. 1188003
IA Charitable Incorporated Organisatlon)
Section C
Notes to the flnanclal statements (continued)
for the year ended 31 December 2022
Note 14 Tangible Fixed Assets
Plant.
Machinery
and motor
vehicles
Other land
and
buildings
Fixtures,
fittings and
equipment
Freehold land
and building5
Total
14.1 Cost or valuation
At beginning of the year
Additions
Disposa15
Transfers
At end of the year
290.(M])
290.1)))
29),ClY)
290.(KK)
14.2 Depreciation and impairments
At beginning of the year
Disp05a15
Depreciation
mpairment
Transfers
At end of the year
14.3 Net book value
Net book value at the beginning of the
yeor
290.(m
290,LK
Net book value at the end of the year
2￿.(￿N)
290,000
14.4 Impairrnent
There has been no impairment during the year.
14.5 Revaluation
All freehold properties were brought in from Whyteleafe United Free Church on Ilth January 2021. Cost
is taken to be the value assigned to the assets on that transfer. Properties held purely for rental irTrcome
are shown as Investment Assets Inote 171.
14.6 Other disclosures
There are none.
Page 19

Whyteleafe Free Church
Charity number.. 1188003
IA Charitable Incorpo￿ed Organi5ationl
Section C
Notes to the statements Icontlnuedl
for the year ended 31 Decernber 2022
Note 15 Intanglble assets
The charity hold5 no intsngible assets.
Note 16 Heritage assets
The charity holds no heritsge a55ets.
Note 17 Investment assets- rental properties
Thls year
2021
At valuation
At beginning of the year
Additions at cost
Disposals
Revaluation
At end of the year
552.061
32.152
290,0
317,231
150.787
735.IXM)
155,1701
552,061
There are two properties held for rental one of which is wholly owned. The Property purchased
in 2021 is 70% owned and was purchased from the pastor on his retirement (see related
parties transaction5 note).
Note 18 Stocks
The charity hold5 no matèrial stocks or donated goods for distribution or resale.
Note 19 Debtors and prepayments
19.1 Analysls of debtOf5
This year
2021
Gift aid
Prepayments and accrued income
Other debtors
11.158
1.677
4,853
867
500
I2￿35
6,220
19.2 Debtors recoverable In more thaD l year
There are no debtors recoverable in rn0￿ than l year.

Whyteleafe Free Church
Charity number.. 1188003
IA Charltable Incory>orated Organisatlonl
Sectlon C
Notes to the financial ststements Icontinuedl
for thè year ended 31 December 2022
Note 20 Credltors and accruals
Arnounts within one
Amounts tsllin8 due aftèr
more than one year
This year
20.1 Analy5És of trtditors
This year
2021
2021
Accruals for grants payable
Bank loans and overdrafts
Trade creditors
Payments received on account for
contracts or performance-relaied
grants
Accruals and deferred income
Taxation and social security
Other creditors
2.695
5.376
20.2 Deferred Income linduded abo¥e)
Thls ¥ear
2021
A deposit of £342 is held
in respect of hall hire
starting in a future year.
A deposit of £5￿ is held
in repert of h(Jll hire
storting in ofvture yeor.
Oeferred Income account
year
Balance at start of reporting period
Amounts added in current perM)d
Amounts released to income from previou5 periods
Balance at the end of the reporting period
3￿
342
13001
Note 21 Provisions for Ilabllltles and charges
There are no recognised provision5 and fvndin8 commitments that have been made.
Page21

Whyteleafe Free Church
Charity number.. 1188ryJ3
IA Charitable In¢orporated Organisaiionl
Section C
Notes to the financial statements (continued)
for the year ended 31 December 2022
Note 22 Other disclosure5 for debt¢ys, creditors or other basic financial instruments
There are none.
Note 23 Contingent Ilabilities and contingent assets
There are none.
Note 24 Cash at bankand in hand
This year
2021
Short tern7 cash investment5 Iless than 3 months
maturity datel
Short term deposit5
Cash in bank and in hand
Other
Total
28.643
42,707
94.772
71.350
94,772
Note 25 Fair Value of assets and liabiliknes
This year:
All asset5 and liabilrfcies are shown as fair value. The two investment properties are
held at a professional valuatbon and the property held for the chartty's own use is included
at the value assigned to it on transfer from the predecessor trust. Enhancements
took place in 2022.
Thereafter it Is intended that each property will professional￿ valued every few years
(maximum every 5 yearsl. The trustees agree that all as5et5, including net current
assets, are stated at a fair value and will not diminish when professionally valued.
Last year:
All assets and liabilities are shown as fair value. The two investment properties are
held at trustees. valuation and the property held for the charity's own use is included
at the valLbe assigned to it on transfer from the predecessor trust.
Note 26 Events after the end of the reporting period
No events have occurred since the end of the reporting period but before the
ccounts are authorised which relate to conditions that arose after the end of the
reporting year.

Whyteleafe Free Church
Charity number.. 1188003
IA Charitable In¢(wated ￿la￿Sat￿l
5ertion C
Notes to the financi31 statements Icontinuedl
for the year ended 31 December 2022
Note 27
Charity Funds
27.1 Detsils of material funds held and Moveme￿ during the cuRREP￿ reporting perfod
Fund
Fund
Balance5
8alance5
Purpose and ￿ht
In¥e5tment
arried
Type Restrlrtbons fo￿ard Incomp EwthturÈ 8ainsll1055e51 Transfer5 forward
Fund Name
General
Governance
Bible
Mlsslon
Local Needs
Refurbishment
UR
SOFA
cio
S.317
2.171
51.641
134.5671
150.787
13.2951 l.W.883
12.171)
New Bibles
Missions
Local Needs
89
iyj
14.S201
Is￿)
4.373
1.093
2,597
28.643
938A18
5Lnl
UR= Unrestricted: R= R*strirted: O= I)e￿gnated lunrtstrirtedl
3.19Q
28,643
1.101.809
P958
27.2 Details of matérial funds held ar*d movements during the PREVIOUS reporting period
Futr)d
Oalan
Purpose and bw
Investment
arried
Type Restrictions ftyward Income Exw￿ltUre ¥•inslllossesl Trnnsfers forward
Fund
Fund 14ame
General
Govemance
8ible
Mission
Local Needs
Refurbishment
UR
SOFA
701,337
4.566
89
245
2.372
3,643
712252
310,101
Ull= UN￿$t￿Cted. R= Restricted; D- Desi$rHted lurKestrictedl
3(fJ.091
119,6651
12.3951
155.1701
130.2761
>)5.317
2,171
cio
New 8ible5
Missions
Local Needs
8SO
160
15.3151
4.221
1,055
25,000
2,597
28.643
938.818
{283651
155.1701
27.3 Transfers between funds
This year
Between unrestricted and restricted fund5-.
Mission Fund £4.373 being 12% of donated income. approved by the trustees
Local Need5 Fund £1.093 being 3% of donate(l income. approved by the trustees
Last year
Mission Fund £4.221 being 12% of donated income. approved by the trustees
Local Need5 Fund £1.055 being 3% of donated income, approved by the twstee5
Refurbishment £25.000 being part of the proceeds of the realisation of the long term loan crystsllising
on the disposal of the *omier pastor'5 property. as designated by the twstees
27.4 Designated funds
This year
The CIO has now been fvlly set up and the tru5tee5 have authorised the transfer of the Governantè
Fund of £2,171 back to the General Fund.
Last year
Governance fund £2.171 for set up of CIO, appfoved by the trustees.
PaÉt 23

Whyteleafe Free Church
Charity number". I188￿3
IA Charitable Intorporated Organi5ationl
Section C
Notes to the financial ststernents {continuedl
for the year ended 31 December 2022
Note 28 Transactions with trustees and related parties
28.1 Trustee remuneration and benefits
Thls year
None of the trustees were paid any remuneration or received any other
benefits from an employment with their charity-
Last year
None of the trustees were paid any remuneration or received any other
benefits from an employment with their charity-
28.2 Trustee5' expenses
This year
No trustee expenses have been incurred.
Last year
No trustee expenses have been incurred.
28.3 Transartlons with related parties
This year
There have been no related party transactions other than the
transaction noted above in transactions with trustee5.
Last year
During the year the Church purchased 70% of a property belonging to two
former trustees of the predecessor trust, United Free Church, Whyteleafe, at
an independent valuation. The predecessor trust had given an interest free
loan to the two former trustees which was secured on the property and was
repayable in the amount of 76.05% of the sale proceeds should the property
be sold. The Church paid the former pastor's legal fees of £1,014 and paid
an additional £2.225 to complete the sale.
Note 29 Additional disclosures
There are no other significant matters which are not covered in other notes
and need to be included to provide a proper understanding of the accounts.
Pa8e 24