The Charity Registration Number is :- 1197625
Central Church Warrington
Report and Accounts
31 December 2022
## **Central Church Warrington**
## **Report and accounts for the year ended 31 December 2022**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||7|
|**Independent Accountant's Report**||8|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||10|
|Movements in funds||11|
|**Balance sheet**||12|
|**Notes to the accounts**||13|
## **Central Church Warrington Trustees' Annual Report for the year ended 31 December 2022**
The Trustees present their Report and Accounts for the year ended 31 December 2022.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Central Church Warrington.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1197625.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
**The principal operating address, telephone number, email and web addresses of the charity**
60 Green Lane Padgate, Warrington , WA1 4JG Telephone 01925850014
Email Address centralchurchwarrington@gmail.com Web address www.centralchurchwarrington.co.uk
## **The Trustees in office on the date the report was approved were:-**
Brian Richard Elfick - appointed on 24 January 2022
Margaret Cartwright - appointed on 4 January 2023 Rev Mark Cooper - appointed on 28 February 2022 Rev Stephen Lynn James - appointed on 24 January 2022 Christopher Neil Tomlinson - appointed on 24 January 2022 Michael John Boreham - appointed on 24 January 2022
1
## **Central Church Warrington**
## **Trustees' Annual Report for the year ended 31 December 2022**
The following trustees are also members of the charity:
Christopher Neil Tomlinson Rev Mark Cooper
Trustees Report
## 1. Role of Trustees
The role of the Trustees is to deliver the purpose of the Charity, laid out in CCW’s constitution. For the purposes of this report, this is laid out below: The objects of the CIO are the advancement of the Christian Faith, for the benefit of the public especially within Warrington and in such parts of the United Kingdom, or the world, as the trustees of the charity may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the Law of England and Wales and connected with the charitable work of the charity. The role of Trustees further involves ensuring the charity meets the rules and responsibilities required by law such as: proper HR Policies and Procedures; proper reporting of information and an Annual Report produced for the Charity; and finally to manage the financial position of the Charity, in line with its stated purpose. They are also responsible for the selection and care of the minister and his family.
2. Membership of Trustees and Frequency of Meetings.
The Trustees for 2022 were as follows. Michael Boreham Brian Elfick [External] Stephen James [External] Christopher Tomlinson Mark Cooper [ex officio] The Trustees aim to meet 4 times a year, and this year met on: 16th February 30th March 4th July 21st October
2
## **Central Church Warrington**
## **Trustees' Annual Report for the year ended 31 December 2022**
## 3. Particular Activity of the Trustees in 2022
While the roles of the Trustees may not seem dramatic, they are essential for the proper running of the Charity and enable gospel work to happen through CCW. Much of the work done by the Trustees in 2022 could be described as foundational.
From a Trustees’ point of view, CCW’s formal beginnings started on the following dates:
•CCW received Charitable Status on the 24th January 2022.
•Soft Launch of CCW on the 27th Feb 2022.
•Mark Cooper began employment as Minister of CCW on the 28th Feb 2022.
A great deal of the Trustees work has been to set up CCW to function properly and legally.
After prayer at each meeting [an essential agenda item!], the following items, amongst others, have been covered by Trustees:
i. An update on the Church’s finances.
Ii. Clarification of roles between Trustees and Elders.
At this stage we determined that Trustees are responsible for legal and financial reporting, and responsible for the pastor; Elders will be responsible for day to day pastoral and practical oversight and running of the church. Eldership would be considered in depth in 2023.
iii. Premises and their affordability.
This is an ongoing discussion and the Trustees wish to express their grateful thanks to the Salvation Army for the continued use of their premises.
iv. Charity Policies
These are the policies agreed in February: Financial conduct, Disciplinary procedures, Complaints and whistle-blowing, Data Privacy, and Safeguarding [with Sarah Cooper appointed as SO]. Further policies were agreed in March: Equal Opportunities, the Renew Agenda, and a Preaching Policy [agreement to the church (CEEC) Statement of Faith or the Gafcon Jerusalem Declaration].
v. Contract of Employment and HR issues relating to Employment.
Mark’s contract has been agreed, along with housing [leaseback] and pension arrangements.
vi. Bank account Set Up.
vii. External funding streams
Two applications to external trusts for funding. One was successful, and the other remains a potential area of support in future years.
vii. Payroll arrangements
It was agreed that KBH Accountants of Wallasey (Wirral) would handle CCW’s payroll for a nominal fee. KBH Accountants [director Libby Higgins] were chosen because of their good track record and understanding of Christian charity work. They have also arranged informal accounting assistance for us with a local church treasurer.
## viii. Membership
Membership form agreed and encouraged as a good way to develop a sense of partnership in the gospel. It was also agreed that Members should meet more often than once a year, particularly to ensure good communication around decisions and matters for prayer.
As can be seen, much of what has been done is about setting up good foundations. More work needs to be done in the following year, and as Chair of Trustees [and one of the two external Trustees], I would like to express my thanks to the others for the hard work over the year.
We pray that the ministry of the word, and good works done in His name, would bring glory to Christ in 2023.
Rev Steve James May 2023
3
## **Central Church Warrington**
## **Trustees' Annual Report for the year ended 31 December 2022**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The objects of the CIO are the advancement of the Christian Faith, for the benefit of the public especially within Warrington and in such parts of the United Kingdom, or the world, as the trustees of the charity may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the Law of England and Wales and connected with the charitable work of the charity.
## _**The main activities undertaken in relation to those purposes during the year.**_
This is our first report for the Charity Commission and as required by law certain issues must be reported in line with Charity Law requirements. The benefit for all is the transparency that should mark all our proceedings.
The church has run services every Sunday since the end of February, and meets midweek in various small group settings for the teaching and care of members and visitors. Various events were run during the year, including a quiz, a carol service in Warrington Market, family events, and walks. Regular weekly contact was made with 30-40 residents of Warrington.
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The following Key Objectives have been identified by the Trustees.
-Regular public worship open to all
-Pastoral care, including visiting the sick and bereaved -Teaching Christianity via sermons, courses and small groups -Promoting Christianity through events, meetings and by the distribution of literature
- Promoting the Mission of the Church by providing means of connection for all ages, including a children’ group on Sundays.
These have been undertaken as described in Point 1.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
## _**The contribution of volunteers during the year.**_
The church is grateful for volunteers throughout its ministry. These areas include worship, music, small group leading, children’s groups, administration and finance, planning, catering, serving and mutual caring for one another.
## **The main achievements and performance of the charity during the year.**
The charity has advanced the Christian Faith for the benefit of the public in the course of the year through its meetings, which grew in size as the year went on. The trustees have been particularly active in the establishment of a bank account, the oversight of the charity’s finances, the agreement of policies in relation to our activities and legal responsibilities, the employment of a Pioneer Pastor, and the establishment of a membership process. All this has been done to support the work of the charity.
4
## **Central Church Warrington**
## **Trustees' Annual Report for the year ended 31 December 2022**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Becoming an elected lay trustee is open to any member of the church. They need to be nominated and voted for at a general meeting of the church. Trustees can also be co-opted on to the body of trustees for the course of the year by agreement of the Trustees. All of this is governed by our constitution. For information, Margaret Cartwright became a trustee on 4 January 2023.
## _**Setting pay and remuneration of key management personnel**_
Expenses that are incurred by any member of the church, including trustees, are entitled to be reimbursed, provided receipts (or suitable evidence) are provided and the expense approved by another trustee. A budget approved and overseen by the trustees governs what expenses are permitted and expected in the course of the church’s activities. Provisions surrounding benefits and payments to charity trustees and connected persons are governed by our constitution.
The setting of the minister’s salary is in line with the Anglican Liverpool Diocese’s salary for an incumbent. The Minister is a member of the Trustees ex officio, in accordance with our governing constitution.
Bankers CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Accountants KBH Accountants Ltd. 255 Poulton Road, Wallasey, Wirral, CH44 4BT
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 December 2022**_
The financial position of the charity at 31 December 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|**Total Funds**
**Net income**
Unrestricted Revenue Funds available for the
general purposes of the charity|**2022**
**£**
101,417
101,417
101,417|**2021**
**£**
-
-
-|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 December 2022 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
5
## **Central Church Warrington**
## **Trustees' Annual Report for the year ended 31 December 2022**
## _**Policies on reserves.**_
The church currently holds reserves in line with a three-year budget aimed at the church reaching a reasonable state of financial security within that period, whereby the charity is not heavily dependent on external financial support from that point onwards. We aim for Reserves to cover at least three months’ expenses.
However, a more detailed and separate policy on reserves will be implemented in the coming year.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Olivia Higgins
Member of Chartered Certified Accountants 255 Poulton Road
Wallasey Merseyside CH44 4BT
6
## **Central Church Warrington**
## **Trustees' Annual Report for the year ended 31 December 2022**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on _______________ 2023.
Steve James Trustee
7
## **Central Church Warrington**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2022**
I report to the Trustees on my examination of the financial statements of the charity on pages 10 to 20 for the year ended 31 December 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 7, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
8
## **Central Church Warrington**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
**Signed:-**
Olivia Higgins - Independent Examiner
Chartered Certified Accountants
255 Poulton Road Wallasey Merseyside CH44 4BT
This report was signed on _______________ 2023
9
## **Central Church Warrington - Statement of Financial Activities for the year ended 31 December 2022**
## _**Statement of Financial Activities for the year ended 31 December 2022**_
|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
124,846
Investments
A4
63
**Total income**
**A**
**124,909**
**Expenditure on:**
Charitable activities
B2
23,492
**Total expenditure**
**B**
**23,492**
**Net income for the year**
**101,417**
**Net income after transfers**
**A-B-C**
**101,417**
**101,417**
**Reconciliation of funds:-**
**E**
**Total funds carried forward**
**101,417**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
**-**
-
**-**
**-**
**-**
**-**
**-**|**Current year**
**Total Funds**
**2022**
**£**
**124,846**
**63**
**124,909**
**23,492**
**23,492**
**101,417**
**101,417**
**101,417**
**101,417**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required All activities derive from continuing operations
## **The notes attached on pages 13 to 20 form an integral part of these accounts.**
10
## **Central Church Warrington - Statement of Financial Activities for the year ended 31 December 2022**
## **Central Church Warrington - Resources applied in the year ended 31 December 2022 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2022**
**£**
101,417
**101,417**|
|---|---|
**The notes attached on pages 13 to 20 form an integral part of these accounts.**
**Movements in revenue and capital funds for the year ended 31 December 2022**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2022**
**£**
101,417
**101,417**
**Closing revenue funds**
**101,417**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2022**
**£**
Revenue accumulated funds
101,417
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2022**
**£**
-
**-**
**-**
**Restricted**
**Funds**
**2022**
**£**
-|**Total**
**Funds**
**2022**
**£**
101,417
**101,417**
**101,417**
**Total**
**Funds**
**2022**
**£**
**101,417**|
|---|---|---|
**The notes attached on pages 13 to 20 form an integral part of these accounts.**
11
## **Central Church Warrington - Balance Sheet as at 31**
|**Note**
**SORP**
**Ref**
**Current assets**
B
Cash at bank and in hand
B4
**Creditors: amounts falling due within**
**one year**
8
C1
**Net current assets**
**The total net assets of the charity**|
**2022**
**£**
105,636
(4,219)
101,417
**101,417**|
|---|---|
|**Unrestricted Funds**
Unrestricted Revenue Funds
11
D3
101,417
**Designated Funds**
**Total charity funds**
**The total net assets of the charity are funded by the funds of the**
**follows:-**|101,417
**101,417**
**charity, as**|
|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 9.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Steve James**
Trustee Approved by the board of trustees on _______________ 2023
**The notes attached on pages 13 to 20 form an integral part of these accounts.**
12
## **Central Church Warrington**
## **Notes to the Accounts for the year ended 31 December 2022**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2022, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from nonexchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
13
## **Central Church Warrington**
## **Notes to the Accounts for the year ended 31 December 2022**
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.. Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Allocating costs to activities**
Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.
The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :- Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.
Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures
Estimation techniques used in apportioning costs - give details
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note4.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
14
## **Central Church Warrington**
## **Notes to the Accounts for the year ended 31 December 2022**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Net surplus before tax in the financial year**
**2022 £**
The net surplus before tax in the financial year is stated after charging:-
Trustees' remuneration 13,209
## **4 The contribution of volunteers**
The church is grateful for volunteers throughout its ministry, both in formally appointed roles and informal service and mutual care for one another. Formal roles include: treasurer; leading and helping at children’s groups and midweek study groups; leading worship and music; administrative support; hospitality and welcome; and general help at occasional events. It is estimated that we have seen 30 adults who have contributed time voluntarily in the year, averaging 5 hours per week. All volunteers who work amongst children and vulnerable adults have been recruited in accordance with Safer Recruitment guidelines (including DBS checks).
## **5 Staff costs and emoluments**
|**_Salary costs_**
Trustees' Remuneration as detailed in note 7
Other benefits paid to trustees, as detailed in note 0
**Total salaries, wages and related costs**|**2022**
**£**
13,209
3,108
**16,317**|
|---|---|
The details of remuneration paid to trustees is shown in note 7
## **6 Defined contribution pension schemes**
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
15
## **Central Church Warrington**
## **Notes to the Accounts for the year ended 31 December 2022**
## **7 Remuneration and payments to Trustees and persons connected with them**
|||**2022**|
|---|---|---|
|||**£**|
||**_Remuneration payable to trustees or connected persons_**||
||Mark Cooper|13,209|
||Other benefits paid to trustees||
||**Total remuneration**|**13,209**|
|**8**|**Creditors: amounts falling due within one year**
**2022**
**£**
Accruals
1,000
PAYE, NIC VAT and other taxes
937
Other creditors
2,282
The charity employs a minister who is a member of the trustees ex officio, in accordance with our governing
constitution||
|||**4,219**|
|**9**|**Income and Expenditure account summary**
**At 1 January 2022**
Surplus after tax for the year|**2022**
**£**
-
101,417|
||**At 31 December 2022**|**101,417**|
## **10 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 December 2022**
Current Assets
Current Liabilities
**At 1 January 2022**|**Unrestricted**
**funds**
**£**
105,636
(4,219)
**101,417**
**Unrestricted**
**funds**
**£**
**-**|**Designated**
**funds**
**£**
-
**-**
**Designated**
**funds**
**£**
**-**|**Restricted**
**funds**
**£**
-
-
**-**
**Restricted**
**funds**
**£**
**-**|
|---|---|---|---|
16
## **Central Church Warrington**
## **Notes to the Accounts for the year ended 31 December 2022**
**11 Change in total funds over the year as shown in Note 10 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**Funds brought**
**forward from**
**2021**
**£**
-
**-**
**-**|**Movement in**
**funds in 2022**
**See Note 12**
**£**
101,417
**101,417**
**101,417**|**£**
**-**
**-**
**-**
**Transfers**
**between**
**funds in 2022**|
|---|---|---|---|
## **12 Analysis of movements in funds over the year as shown in Note 11**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds|**Income**
**2022**
**£**
124,909
**124,909**|**Expenditure**
**2022**
**£**
(23,492)
**(23,492)**|**Other**
**Gains &**
**Losses**
**2022**
**£**
-
**-**|
|---|---|---|---|
## **13 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the c provide reserves for future activities, and , subject to charity le free from all restrictions on their use.
## **14 Ultimate controlling party**
The charity is under the control of its legal members.
If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.
17
## **Central Church Warrington**
## **Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015**
## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **15 Donations, Grants and Legacies**
**----- Start of picture text -----**
Current year Current year Current year
Unrestricted Restricted Total Funds
Funds Funds
2022 2022 2022
£ £ £
Small donations individually less than £1000 6,789 - 6,789
Total donations and gifts from -
6,789 6,789
individuals
Current year Current year Current year
Unrestricted Restricted Total Funds
Funds Funds
2022 2022 2022
£ £ £
Revenue grants and donations from
non public bodies
St Phil DCC
-
115,057 115,057
The PCC of St Johns
-
3,000 3,000
-
Total private sector revenue grants 118,057 118,057
Total Donations, Grants and Legacies
Total Donations, Grants and A1 124,846 - 124,846
Legacies
16 Investment income
Current year Current year Current year
Unrestricted Restricted Total Funds
Funds Funds
2022 2022 2022
£ £ £
Bank Interest Receivable 63 - 63
Total investment income A4 63 - 63
**----- End of picture text -----**
18
## **Central Church Warrington**
## **Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015**
## **17 Expenditure on charitable activities - Direct spending**
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
5,481
-
**Total direct spending**
**B2a**
**5,481**
**-**
**18**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
**_Premises Expenses_**
550
-
**_Administrative overheads_**
50
-
**_Professional fees paid to advisors other than the auditor or examiner_**
560
-
**_Financial costs_**
34
-
**Support costs before reallocation**
**1,194**
**-**
**Total support costs - Current Year**
**1,194**
**-**
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
The basis of allocation of costs between activities is described under accounting policies
Sundry expenses
**Support costs for charitable activities**
Premises repairs, renewals and
maintenance
Clergy costs
Bank charges
Accountancy fees other than
examination or audit fees|**Current year**
**Total Funds**
**2022**
**£**
**5,481**
**5,481**
**Current year**
**Total Funds**
**2022**
**£**
**550**
**50**
**560**
**34**
**1,194**
**1,194**|
|---|---|
19
## **Central Church Warrington**
## **Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015**
|**19 Other Expenditure - Governance costs**
**_Current Year_**
Independent Examiner's fees
Trustees' remuneration
**Total Governance costs**
Trustees Defined contribution pension
costs|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
500
13,209
3,108
**16,817**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**500**
**13,209**
**3,108**
**16,817**|
|---|---|---|---|
|**20 Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
5,481
1,194
16,817
**23,492**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**5,481**
**1,194**
**16,817**
**23,492**|
|---|---|---|---|
20