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2023-12-31-accounts

The Charity Registration Number is :- 1197625

Central Church Warrington

Report and Accounts

31 December 2023

Central Church Warrington

Report and accounts for the year ended 31 December 2023

Contents

Page
Charity information 1
Trustees' Annual Report 2
Statement of directors' responsibilities 6
Independent Accountant's Report 8
Funds Statements:-
Statement of Financial Activities 9
Movements in funds 10
Balance sheet 11
Notes to the accounts 12

Central Church Warrington

Trustees' Annual Report for the year ended 31 December 2023

The Trustees present their Report and Accounts for the year ended 31 December 2023.

Reference and administrative details

The charity name.

The legal name of the charity is:- Central Church Warrington. The charity is also known by its operating name, 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 an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed 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 07896 706 329

Email Address office@centralchurchwarrington.co.uk Web address www.centralchurchwarrington.co.uk

The Trustees in office on the date the report was approved were:-

Alan Cartwright - appointed 14 November 2023

Rev Andrew Liggins - appointed 14 November 2023

Michael Boreham - ceased 22 September 2023

Margaret Cartwright - ceased 12 September 2023 Brian Elfick - ceased 12 September 2023

Rev Mark Cooper

Rev Stephen Lynn James (chair)

Christopher Neil Tomlinson

1

Central Church Warrington

Trustees' Annual Report for the year ended 31 December 2023

The following trustees are also members of the charity:

Christopher Neil Tomlinson Rev Mark Cooper Alan John Cartwright

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 and outlined below. This 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 Pastor and his family.

  1. Membership of Trustees and Frequency of Meetings.

The Trustees for 2023 were as follows: Stephen James [Chair] Michael Boreham [until 22 September 2023] Margaret Cartwright [until 12 September 2023] Alan Cartwright [from 14 November 2023] Brian Elfick [until 12 September 2023] Andrew Liggins [from 14 November 2023] Christopher Tomlinson Mark Cooper [ex officio]

The Trustees met 5 times during the year.

3. Particular Activity of the Trustees in 2023

Alongside the regular agenda items of Prayer, Membership, Finances, and Safeguarding, particular effort has gone into:

i) Completing our first Annual General Meeting and Annual Return ii) Recruitment of further staff iii) Establishing our procedures and policy in relation to our bank account and management of our finances iv) Discussing the formation of an eldership, and the work of the trustees in relation to this

2

Central Church Warrington

Trustees' Annual Report for the year ended 31 December 2023

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.

The church has run services every Sunday throughout the year, 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 Christianity Explored course, family outreach “parties”, language classes for Hong Kong BN(O) visa holders, integration evenings for Hong Kong BN(O), seasonal events, board games evenings, and a baptism service.

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 and serve as a foundation for our activities and events:

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 various activities and meetings, which grew in size as the year went on. The work of the Trustees has been done to support the work of the charity.

3

Central Church Warrington

Trustees' Annual Report for the year ended 31 December 2023

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.

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.

The charity's relationships with related parties.

CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

Bankers 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 2023

The financial position of the charity at 31 December 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity		 2023
£
11,035
108,233
4,219
112,452		 2022
£
101,417
101,417
-
101,417

Financial review of the position at the reporting date, 31 December 2023 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

4

Central Church Warrington

Trustees' Annual Report for the year ended 31 December 2023

Policies on reserves.

The Trustees consider that three months’ expenditure is an appropriate level of reserves sufficient to meet short term expenditure requirements and cover emergency situations that may arise. The Trustees also expect to hold a higher level of reserves in the initial three years of the church’s life due to the frontloading of trust grants and financial income.

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

5

Central Church Warrington

Trustees' Annual Report for the year ended 31 December 2023

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 presume that the charity will continue in business;

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.

Steve James Trustee

6

Central Church Warrington

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2023

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 2023 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, 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.

7

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 ___ 2024

8

Central Church Warrington - Statement of Financial Activities for the year ended 31 December 2023

Statement of Financial Activities for the year ended 31 December 2023

Current year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
61,940
Investments
A4
223
Total income
A
62,163
Expenditure on:
Charitable activities
B2
55,347
Total expenditure
B
55,347
Net income for the year
6,816
Net income after transfers
A-B-C
6,816
6,816
Reconciliation of funds:-
E
Total funds brought forward
101,417
Total funds carried forward
108,233
Net movement in funds
SORP
Ref		 Current year
Restricted
Funds
2023
£
11,500
-
11,500
7,281
7,281
4,219
4,219
4,219
-
4,219		 Current year
Total Funds
2023
£
73,440
223
73,663
62,628
62,628
11,035
11,035
11,035
101,417
112,452		 Prior 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.

9

Central Church Warrington - Statement of Financial Activities for the year ended 31 December 2023

Central Church Warrington - Resources applied in the year ended 31 December 2023 towards fixed assets for Charity use:-

2023
£
Funds generated in the year as detailed in the SOFA
11,035
Net resources available to fund charitable activities
11,035
The notes attached on pages 13 to 20 form an integral part of these accounts.		 2022
£
101,417
101,417

Movements in revenue and capital funds for the year ended 31 December 2023

Revenue accumulated funds

Unrestricted
Funds
2023
£
Accumulated funds brought forward
101,417
6,816
108,233
Closing revenue funds
108,233
Summary of funds
Unrestricted
and
Designated funds
2023
£
Revenue accumulated funds
108,233
Recognised gains and losses before
transfers		 Restricted
Funds
2023
£
-
4,219
4,219
4,219
Restricted
Funds
2023
£
4,219		 Total
Funds
2023
£
101,417
11,035
112,452
112,452
Total
Funds
2023
£
112,452		 Last year
Total Funds
2022
£
-
101,417
101,417
101,417
Last Year
Total Funds
2022
£
101,417

The notes attached on pages 13 to 20 form an integral part of these accounts.

10

Central Church Warrington - Balance Sheet as at 31 December 2023

SORP
Note Ref 2023 2022
£ £
Current assets B
Cash at bank and in hand B4 113,580 105,636
Creditors: amounts falling due within
one year 7 C1 (1,128) (4,219)
Net current assets 112,452 101,417
The total net assets of the charity 112,452 101,417
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds 10 D2 4,219 -
Unrestricted Funds 4,219 -
Unrestricted Revenue Funds 10 D3 108,233 101,417
Designated Funds 108,233 101,417
Total charity funds 112,452 101,417

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 ___ 2024

The notes attached on pages 13 to 20 form an integral part of these accounts.

11

Central Church Warrington

Notes to the Accounts for the year ended 31 December 2023

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.

12

Central Church Warrington

Notes to the Accounts for the year ended 31 December 2023

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.

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.

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.

13

Central Church Warrington

Notes to the Accounts for the year ended 31 December 2023

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

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 Note3.

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 2023

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 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).

4 Staff costs and emoluments

Salary costs
Trustees' Remuneration as detailed in note 7
Other benefits paid to trustees, as detailed in note 6
Total salaries, wages and related costs		 2023
£
28,081
6,216
34,297		 2022
£
13,209
3,108
16,317

The average number of part time staff employed in the year was 1 -

15

Central Church Warrington

Notes to the Accounts for the year ended 31 December 2023 5 Defined contribution pension schemes

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

6 Remuneration and payments to Trustees and persons connected with them

Remuneration payable to trustees or connected persons
Mark Cooper
Other benefits paid to trustees
Total remuneration		 2023
£
28,081
28,081		 2022
£
13,209
13,209

The charity employs a minister who is a member of the trustees ex officio, in accordance with our governing constitution

7
Creditors: amounts falling due within one year
Accruals
PAYE, NIC VAT and other taxes
Other creditors		 2023
£
1,000
128
-
1,128		 2022
£
1,000
937
2,282
4,219
8
Income and Expenditure account summary
At 1 January 2023
Surplus after tax for the year
At 31 December 2023		 2023
£
101,417
11,035
112,452		 2022
£
-
101,417
101,417

9 Particulars of how particular funds are represented by assets and liabilities

At 31 December 2023
Current Assets
Current Liabilities
At 1 January 2023
Current Assets
Current Liabilities		 Unrestricted
funds
£
109,361
(1,128)
108,233
Unrestricted
funds
£
105,636
(4,219)
101,417		 Designated
funds
£
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
4,219
-
4,219
Restricted
funds
£
-
-
-		 Total
Funds
£
113,580
(1,128)
112,452
Total
Funds
£
105,636
(4,219)
101,417

16

Central Church Warrington

Notes to the Accounts for the year ended 31 December 2023

10 Change in total funds over the year as shown in Note 9 , analysed by individual funds

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Total unrestricted and designated funds
Restricted funds:-
Manchester City Council
Total restricted funds
Total charity funds		 Funds
brought
forward from
2022
£
101,417
101,417
-
-
101,417		 Movement in
funds in 2023
£
6,816
6,816
4,219
4,219
11,035		 £
-
-
-
-
-
Transfers
between
funds in
2023		 Funds
carried
forward to
2024
£
108,233
108,233
4,219
4,219
112,452

11 Analysis of movements in funds over the year as shown in Note 10

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Restricted funds:-
Manchester City Council		 Income
2023
£
62,163
11,500
73,663		 Expenditure
2023
£
(55,347)
(7,281)
(62,628)		 Other
Gains &
Losses
2023
£
-
-
-		 Movement
in funds
2023
£
6,816
4,219
11,035

17

Central Church Warrington

Notes to the Accounts for the year ended 31 December 2023

12 The purposes for which the Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, a Unrestricted Revenue Funds reserves for future activities, and , subject to charity legislation, are restrictions on their use.

Restricted funds:-

To support the integration and settlement of HKBN(O) status holders Manchester City Council in the North West

13 Ultimate controlling party

The charity is under the control of its legal members. Every member of the charity has unlimited joint and several liability for the debts of the charity.

18

Central Church Warrington

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

14 Donations, Grants and Legacies

Donations and gifts from individuals
Impact Group
Small donations individually less than £1000
Revenue grants from government
and public bodies
Total donations and gifts from
individuals
Manchester City Council
Total public sector revenue grants		 Current year
Unrestricted
Funds
2023
£
33,046
1,200
34,246
Current year
Unrestricted
Funds
2023
£
-
-		 Current year
Restricted
Funds
2023
£
-
-
-
Current year
Restricted
Funds
2023
£
11,500
11,500		 Current year
Total Funds
2023
£
33,046
1,200
34,246
Current year
Total Funds
2023
£
11,500
11,500		 Prior Year
Total Funds
2022
£
6,789
-
6,789
Prior Year
Total Funds
2022
£
-
-

19

Central Church Warrington

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

St Phil DCC
Sola Trust
Total private sector revenue grants
Launderdale Trust
Revenue grants and donations from
non public bodies
The PCC of St Johns		 Current year
Unrestricted
Funds
2023
£
944
3,000
18,750
5,000
27,694		 Current year
Restricted
Funds
2023
£
-
-
-
-
-		 Current year
Total Funds
2023
£
944
3,000
18,750
5,000
27,694		 Prior Year
Total Funds
2022
£
115,057
3,000
-
-
118,057

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Prior Year analysis
Prior Year
Total Donations, Grants and Legacies
Current year
Total Donations, Grants and
Legacies
A1
15 Investment income
Bank Interest Receivable
Total investment income
A4		 Prior Year
Unrestricted
Funds
2022
£
118,057		 Prior Year
Restricted
Funds
2022
£
-		 Prior Year
Total Funds
2022
£
118,057		 Prior Year
Total Funds
2022
£
124,846
Prior Year
Total Funds
2022
£
63
63
Unrestricted
Funds
2023
£
61,940
Current year
Unrestricted
Funds
2023
£
223
223		 Restricted
Funds
2023
£
11,500
Current year
Restricted
Funds
2023
£
-
-		 Current Year
Total Funds
2023
£
73,440
Current year
Total Funds
2023
£
223
223

20

Central Church Warrington

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

16 Expenditure on charitable activities - Direct spending

Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
2023
2023
£
£
£
14,052
-
14,052
Total direct spending
B2a
14,052
-
14,052
17
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
2023
2023
£
£
£
Volunteer costs
300
-
300
Premises Expenses
4,225
-
4,225
Administrative overheads
1,471
-
1,471
42
1,020
1,062
-
6,261
6,261
Professional fees paid to advisors other than the auditor or examiner
400
-
400
-
-
-
Financial costs
60
-
60
Support costs before reallocation
6,498
7,281
13,779
Total support costs - Current Year
6,498
7,281
13,779
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
Evangelism
Sundry expenses
Other legal and professional
Software licences and expenses
Training and welfare - volunteers
Support costs for charitable activities
Premises repairs, renewals and
maintenance
Clergy costs
Accountancy fees other than
examination or audit fees
Bank charges		 Prior Year
Total Funds
2022
£
5,481
5,481
Prior Year
Total Funds
2022
£
-
550
-
50
-
560
-
34
1,194
1,194
-
-
-

21

Central Church Warrington

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

The basis of allocation of costs between activities is described under accounting policies

18 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Trustees' remuneration
Total Governance costs
Trustees Defined contribution
pension costs		 Current year
Unrestricted
Funds
2023
£
500
28,081
6,216
34,797		 Current year
Restricted
Funds
2023
£
-
-
-
-		 Current year
Total Funds
2023
£
500
28,081
6,216
34,797		 Prior Year
Total Funds
2022
£
500
13,209
3,108
16,817

All the expenditure in the prior year was unrestricted.

19 Total Charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
All the expenditure in the prior year was unrestricted.
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
14,052
6,498
34,797
55,347
Prior Year
Unrestricted
Funds
2022
£
5,481
1,194
16,817
23,492		 Current year
Restricted
Funds
2023
£
-
7,281
-
7,281
Prior Year
Restricted
Funds
2022
£
-
-
-
-		 Current year
Total Funds
2023
£
14,052
13,779
34,797
62,628
Prior Year
Total Funds
2022
£
5,481
1,194
16,817
23,492		 Prior Year
Total Funds
2022
£
5,481
1,194
16,817
23,492

22