OpenCharities

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2023-08-31-accounts

SectionE Financial review
Brief statementofthe
charity's policyon reserves
It isthe charity'spolicytoaimtohold fundstocover approximately3
months'outgoingswhichequatestoc.f27.000intotalln addition, we
holdfundsinvarious designated and restrictedfunds (seeNotes to the
Accounts)andarepleasedtobe abletoassistthoseinour congregation
and beyondthrough our BenevolenceFunds.
Details ofanyfundsmaterially
indeficit
None

Further financia! review details (Optionalinformation)
Youmay choosetoinclude
additional information,where
relevantabout:
The charity'sincome is primarily made upofofferings by membersand
visitorstosupportthecharity'swork andrelatedtaxrefunds claimed
throughGiftAid. lnaddition,the charityhastakenup collectionsfor
othe charity'sprincipal
sourcesoffunds(including
variouscharitieswhichhave been supplemented fromthegeneral
income a minimumof1Oo/oofthepreviousyear's collectionincome.
any fundraising); Theprincipal costs relate tothepaymentofthePastors,therentofthe
ohowexpenditurehas churchpremises andtherent of ahouse.Expenditure alsotookplacefor
supportedthekey objectives variousresources, purchasedtosupport the work.
ofthecharity;
oinvestment policyand
objectives including any
ethicalinvestment policy
adopted.
Thefixedcosts of regenerationarehigh (staff costs, rentalsand
committed charitablegiving)butarebeingcoveredmonth-by-monthby
the collectionincome andassociatedGiftAidreceiptswitha surplus,
freeingupthedonation and other incometocoverdiscretionarybudgeted
expenditure.

ignedonbehalfofthecharity' strustees
Signature(s) Signed Srgned
Fullname(s) Benjamin Spearman RobertlanScott
Position(egSecretary,Ghair,
etc)
Chair Treasurer
Date 29 October 2023

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Unrestrictedlunds
GeneralDesignated
Funds
Funds
Restricted
Funds
Total
2023
Total
2022
cc t I
Employment costs Note4 67 889 67,889 63,495
Plemises rentals 35 720 35,72A s3,285
Mission and Outreach 3,542 3,542 2,250
Residential and Retreats 7,621 7,621 7,809
Resources 3,694 3,694 6,436
ConferencesandTraining 1.'108 1,108 1,234
Other expenditure 6.985 4,678 't1,663 10,950
Governance Costs 1 170 1,170
Administration
lnsuaance
761
890
129381
A 4,678 761
890
134.059
810
876
129.320
Grants paidinrelation to charitable activities undertakenbyothers
Organisations
Lugisisa lndlela Village(LiV) 2,219 2669
DFN UK 1,800 1,800 3,329
ArUessTheatre Trust 4,165 4.165 6,088
Graceworks
Elaml\4inistries
2,158
2,453
2,453 2,194
0
Teen Challenge UK
Beauty from Ashes
1,11 0
0
1,1'10
0
0
1,000
Charity:Water
Kerygma180
0
0
0
0
1,000
1,000
Release lnternational
lnlernational Justice[,,1inistryUK
Barnabas Fundrefood.give
lndrvrdJa,sand organisations< €1.00C
0
0
0
0
0
0
1,000
1,365
2,693
Designated Funds
Asset ReplacementFund Thisis asinking fund to enable the church to replace broken or obsolete asseis, particularlylTand sound equipment
VisionFund(designated) This relatestotunds (e5,000) which were set aside fromthegeneral fundin2017/8 towards the eventual purchase ofa
building or buildingaplace of our own, (including church 'planting") which may involve land purchase or upgrading abuitding.
There is arestricted VisionFund10which church members have made donations specifically for thispurposeAt aBoard
lvleetingduring the year, the trustees agreed that,aswith normal general fund donations,1o%would be given to Christian
charities; this was announced to the church and donors were given the option to opt out,1OO%oftheir donations remarningrn
the reslricted VisionFund.
Special BenevolenceFund -Covid19(designated) Thiswasestablishedbythetransferof15,000
fromthegeneralfundastheCovidlgpandemictookhold Asthethreatof
Covid receded,thetrustees decided to redesignatethefund asDesignated BenevolenceFund to enable the charity to meet
needs during the cost of living crisis
Special Benevol€nceFund See above
Restricted Funds
BenevolenceFund A fund for the reliefofpoverty and distressinthelomlcommunity. The pastors may useit attheir discretlon to glve emergency
fnancialsupporl to individuals andfamilieswhether church members ofnot.
Special BenevolenceFund -Covid19 This fund was set upasthe pandemic look hold so that there wouldbefundsatthe disposalofthe church to support primarily
those who wereinfinancialdifilcultyas aresultoffurlough orredundancyVery generous donations werereeivedFrom the
outset donors agreed that unutilised iunds shouldbekansferedtotherestricted VisionFund when the pandemic was over.
As the pandemic hasrecededitwas repiacedbythe cost oflivng crisls the Trustees cons deredthattwould be more
sensible for the remaining balance to betransferTedtothe'genera'restricted Benevolence Fund (above) and major individual
donors were approached and agreed to the changewhch gives added flexibility
VisionFund(restricted) See Designated Vision Fundabove.This fund receives payments donated specifcally for the stated purpose
MissionFund(Restricted) Afund establishedbyappeal to enable assistance to be given to people with llmited resourcestoworkinthe mission field
Charities Colleetion Fund Receives collections for specific Christian charjties and disburses them, along with the monthly "general allocation"