| Contents | |||
|---|---|---|---|
| Trustees' Annual Report |
2 —7 | ||
| Independent Examiner's |
Report | ||
| Statement of Financial Activities 2022 |
|||
| Balance Sheet | 10 | ||
| , | Statement of Financial Activities 2021 | ||
| Notes to the Accounts | 12-21 |
| Notes | Unrestricted funds |
Designated funds |
Restricted funds |
Total 2022 funds |
Total 2021 funds |
Total 2021 funds |
||||
|---|---|---|---|---|---|---|---|---|---|---|
| f. | F | 6 | ||||||||
| Income and endowments | from: | |||||||||
| Donations and legacies |
124,147 | 4,106 | 128,253 | 134,544 | ||||||
| Income from charitable activities |
6,365 | 6,365 | 2,278 | |||||||
| Other trading activities |
56,733 | 56,733 | 31,145 | |||||||
| Investments | 1,563 | 1,563 | 176 | |||||||
| Other income | 3,35? | |||||||||
| Total income and endowments | 188,808 | 4,106 | 192,914 | 171,500 | ||||||
| Expenditure on: |
||||||||||
| Expenditure on charitable |
activities | |||||||||
| Preaching, Teaching, Music Worship |
& | 58,362 | 58,362 | 65,999 | ||||||
| Youth Ministry | 8 | 1,210 | 1,210 | 652 | ||||||
| Evangelism &Other Ministries |
9 | 5,601 | 2,000 | 7,601 | 2,966 | |||||
| Fellowship | 10 | 1,690 | 1,690 | 496 | ||||||
| Mission (Institutions) | 11 | 18,618 | 18,618 | 14,834 | ||||||
| Establishment | 12 | 80,003 | 815 | 80,818 | ?6,610 | |||||
| Management &Administration |
13 | 5,916 | 5,916 | 5,225 | ||||||
| Governance | 14 | 5,980 | 5,980 | 3,858 | ||||||
| Other expenditure | 15 | (18,601) | (18,601) | (523) | ||||||
| Total expenditure | 177,380 | (16,601) | 815 | 161,594 | 170,117 | |||||
| Gains Ilosses on investment | assets | |||||||||
| Net income I(expenditure) | before | transfer | 11,428 | 16,601 | 3,291 | 31,320 | 1,383 | |||
| Transfers | ||||||||||
| Gross transfers between |
funds - in | 2,939 | 2,824 | 5,763 | 4,593 | |||||
| Gross transfers between |
funds - out | (2,724) | (1,739) | (1,300) | (5,763) | (4,593) | ||||
| Other recognised gains |
I | losses | ||||||||
| Gains on revaluation, fixed |
assets, charity's | |||||||||
| own use | ||||||||||
| Net movement in funds |
11,643 | 1?,686 | 1,991 | 31,320 | 1,383 | |||||
| Reconciliation offunds |
||||||||||
| Total funds brought forward |
69,057 | 7,422,790 | 16,874 | ?,508,721 | 7,507,338 | |||||
| Total funds carried forward | 80,700 | 7,440,476 | 18,865 | 7,540,041 | 7,508,721 |
| Balance sh | eet | |||||
|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||
| Notes | Funds | Funds | ||||
| R | ||||||
| Fixed assets | ||||||
| Tangible assets | 18 | 7,340,144 | 7,343,840 | |||
| 7,340,144 | 7,343,840 | |||||
| Current assets | ||||||
| Debtors | 19 | 12,596 | 9,584 | |||
| Cash at bank and | in hand | 20 | 195,220 | 182,234 | ||
| 207,816 | 191,818 | |||||
| Liabilities | ||||||
| Creditors: Amounts year |
falling due in one | 21 | 7,919 | 5,437 | ||
| 7,919 | 5,437 | |||||
| Net current assets less current liabilities | 199,897 | 186,381 | ||||
| Total assets less | current | liabilities | 7,540,041 | 7,530,221 | ||
| Provisions | 24 | 21,500 | ||||
| Total net assets | 7,540,041 | 7,508,721 | ||||
| Represented by |
||||||
| Unrestricted | 22 | |||||
| General Fund |
80,700 | 69,057 | ||||
| Designated | 22 | |||||
| Buildings | 7,337,733 | 7,337,733 | ||||
| Legacy | 7,216 | 9,030 | ||||
| Mission and Outreach | Fund | 5,527 | 7,527 | |||
| Special Reserve Fund | 65,000 | 65,000 | ||||
| Building Repairs | ||||||
| Pension Reserve | (21,500) | |||||
| Additional Workers |
Fund | 25,000 | 25,000 | |||
| Special Projects Fund | ||||||
| Restricted | 22 | |||||
| Family and Youth Work Fund | 881 | 881 | ||||
| Furniture B Equipment |
Fund | 8,917 | 8,432 | |||
| Housing Fund |
5,817 | 5,811 | ||||
| Minister's Pastoral |
Fund | 3,250 | 1,750 | |||
| Mission Fund | ||||||
| Funds ofthe church | ?,540,041 | 7,508,721 |
| Unrestricted | Designated | Restricted | Total | 2021 | Total 2020 | |||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | funds | ||||
| r; | 6 | 6 | ||||||
| Income and endowments | from: | |||||||
| Donations and legacies |
128,544 | 6,000 | 134,544 | 117,815 | ||||
| Income from charitable activities |
2,278 | 2,278 | 1,255 | |||||
| Other trading activities |
31,145 | 31,145 | 29,140 | |||||
| Investments | 176 | 176 | 323 | |||||
| Other income | 3,357 | 3,357 | 3,283 | |||||
| Total income and endowments | 165,500 | 6,000 | 171,500 | 151,816 | ||||
| Expenditure on: |
||||||||
| Expenditure on charitable |
activities | |||||||
| Preaching, Teaching, Music |
&Worship | 65,999 | 65,999 | 66,341 | ||||
| Youth Ministry | 652 | 652 | 291 | |||||
| Evangelism 8 Other Ministries |
2,966 | 2,966 | 6,509 | |||||
| Fellowship | 496 | 496 | 780 | |||||
| Mission (Institutions) | 14,834 | 14,834 | 22,181 | |||||
| Establishment | 69,423 | 6,873 | 314 | 76,610 | 85,137 | |||
| Management &Administration |
5,225 | 5,225 | 5,372 | |||||
| Governance | 3,858 | 3,858 | 2,100 | |||||
| Other expenditure | (523) | (523) | (12,683) | |||||
| Total expenditure | 163,453 | 6,350 | 314 | 170,117 | 176,028 | |||
| Net income / (expenditure) transfer |
before | 2,047 | (6,350) | 5,686 | 1,383 | (24,212) | ||
| Transfers | ||||||||
| Gross transfers between |
funds - in | 4,593 | 4,593 | 3,714 | ||||
| Gross transfers between |
funds - out | (4,593) | (4,593) | (3,714) | ||||
| Net movement in funds |
(2,546) | (1,757) | 5,686 | 1,383 | (24,212) | |||
| Reconciliation offunds |
||||||||
| Total funds brought forward |
71,603 | 7,424,547 | 11,188 | 7,507,338 | 7,531,550 | |||
| Total funds carried forward | 69„057 | 7,422,790 | 16,874 | 7,508,721 | 7,507,338 |
| Basis ofAccounting | |||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| The accounts are prepared under the historical cost convention |
and | in accordance with Financial |
Reporting Standard |
102, the Charities Act | 2011and | ||||||||||||
| the requirements ofAccounting and Reporting by Charities: Statement of Recommended practice applicable to chadities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102).The accounts are presented in sterling |
|||||||||||||||||
| rounded to the nearest pound. |
|||||||||||||||||
| Teddington Baptist Church is a charitable incorporated |
organisation | and carries out most of its activities at its | premises | at Church | Road, Teddington, | ||||||||||||
| TW11 SPF. It is a public benefit entity. | |||||||||||||||||
| Charity Reconstruction | |||||||||||||||||
| On 1stOct 2022 the unincorporated charity converted |
to a charitable incorporated organisation, |
but its name, | purpose | and beneficiary | class | remained | |||||||||||
| unchanged. The transfer of business has been accounted for |
as | a group reconstruction |
using | merger accounting. |
The assets | and | liabilities | of the | |||||||||
| unincorporated charity have therefore been shown |
in these accounts at their book value. The comparative |
figures included |
in | the | statement | of | |||||||||||
| financial activities relate to the unincorporated charity. |
See note | 24 | for a breakdown ofthe |
2022 | figures between | the two charities. | |||||||||||
| Going Concern | |||||||||||||||||
| At the time ofapproving the financial statements, the |
trustees have | a reasonable expectation that the church |
has adequate resources |
to | |||||||||||||
| continue in operational existence for the foreseeable |
future. There |
are no material uncertainties |
affecting the | church's | ability to continue | in | its | ||||||||||
| operations. Thus the trustees continue to adopt the going concern |
basis ofaccounting in preparing the financial |
statements. | |||||||||||||||
| Donations | |||||||||||||||||
| Donations are accounted for gross when received. |
|||||||||||||||||
| Refund ofIncome Tax | |||||||||||||||||
| Refund of Income Tax from donations received under |
Gift Aid is | included in the accounts for the |
year in which | the donation is received. |
|||||||||||||
| Legacies | |||||||||||||||||
| Legacies are accounted for when their receipt is probable and can |
be properly quantified. |
||||||||||||||||
| Investment Income |
|||||||||||||||||
| Investment income is included in the accounts in the |
year in which | it is receivable. | |||||||||||||||
| Grants Payable | |||||||||||||||||
| The Church makes grants to other organisations whose charitable objects complement its |
work. | It also makes | grants to various | individuals | |||||||||||||
| involved in Christian ministry. |
|||||||||||||||||
| Governance Costs |
|||||||||||||||||
| This represents direct expenditure on the governance |
of the church | and consists of independent | assessment | and other professional | services for | ||||||||||||
| the current year. Most ofthe management is carried out without |
charge by volunteers. This |
intangible cost is not included in the |
Statement of | ||||||||||||||
| Financial Activities since there is no measurable cost |
to the volunteers for their service. |
||||||||||||||||
| Tangible Fixed Assets | |||||||||||||||||
| Freehold land and buildings are included at deemed cost which |
was the value used at the date of transition to FRS102.Freehold |
land | is not | ||||||||||||||
| depreciated. Other fixed assets are included at cost. |
|||||||||||||||||
| Depreciation | |||||||||||||||||
| Depreciation has not been charged on the Church or |
the residential | premises owned by the Church, because |
in the opinion ofthe Trustees, | the | |||||||||||||
| residual value ofeach asset is greater than the carrying value. Depreciation on other fixed |
assets is calculated | to write | off the cost on a 'straight- | ||||||||||||||
| line' basis over the expected useful life, with a full year's depreciation charged in the year ofpurchase at rate |
of25% per annum. | ||||||||||||||||
| Fund Accounting | |||||||||||||||||
| Restricted, unrestricted designated and unrestricted general funds |
are separately disclosed |
in the accounts. Restdicted funds are | subject | to | |||||||||||||
| specific restrictions imposed by the donor or by the nature ofthe appeal, Designated funds |
are set aside at the | direction ofthe trustees | for | ||||||||||||||
| specific purposes. They would otherwise form part of |
unrestricted | funds. Specific designated funds representing |
fixed | assets appear | in the | ||||||||||||
| accounts and these are not readily available for other |
purposes. | ||||||||||||||||
| Expenditure | |||||||||||||||||
| Expenditure is included on an accruals basis, but grants are charged in the accounts when |
paid | to the recipient. | |||||||||||||||
| Reserves Policy | |||||||||||||||||
| A Special Reserve fund is in place to make provision | for unforeseen | future circumstances. | The reserve is based on 6 | months of | Ministedial | costs | |||||||||||
| and 3 months ofother expenditure. | |||||||||||||||||
| Pension Costs | |||||||||||||||||
| The church pays contributions to the Baptist Pension |
Scheme. | The scheme is a multi-employer | scheme and | it | is not possible to identify the | assets | |||||||||||
| and liabilities ofthe scheme which are attributable to |
the church. | The scheme is therefore | accounted for as a defined |
contribution | scheme. | ||||||||||||
| Cash at bank and in hand | |||||||||||||||||
| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity ofthree |
months | or less from the | date | of | |||||||||||||
| opening ofthe deposit. | |||||||||||||||||
| Creditors and provisions | |||||||||||||||||
| Creditors and provisions are recognised where the charity has a present obligation arising |
from | a past event that will probably result |
in | the transfer of | |||||||||||||
| funds to a third party and the amount due to settle the obligation | can be measured or estimated |
reliably. Creditors and | provisions | are | recognised | at | |||||||||||
| their settlement amount. |
|||||||||||||||||
| Financial instruments | |||||||||||||||||
| The charity only has financial assets and liabilities of | a kind that | qualify as basic financial instruments. Basic financial instruments |
are initially | ||||||||||||||
| recognised at transaction value and subsequently measured at |
their settlement value. |
| nalysis ofincome | nalysis ofincome | and exp | and exp | enditure | ||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 2 Donations and |
legacies | |||||||||
| Unrestricted | Designated | Restricted | Total | Total | ||||||
| f | ||||||||||
| Bankers | Orders | 87,318 | 87,318 | 80,320 | ||||||
| Cash &Cheques | 15,509 | 15,509 | 23,582 | |||||||
| Refund of Income | Tax | 21,320 | 21,320 | 24,642 | ||||||
| Minister's | Pastoral | Fund Income | 1,500 | 1,500 | ||||||
| Housing | Fund Income | 6 | 6 | |||||||
| Furniture | & Equipment | Fund | Income | 2,600 | 2,600 | 6,000 | ||||
| Total | 124,147 | 4,106 | 128,253 | 134,544 | ||||||
| 3 Income from charitable | activities | |||||||||
| Unrestricted | Designated | Restricted | Total | Total | ||||||
| f | ||||||||||
| Youth Groups | 670 | 670 | 285 | |||||||
| Events | 2,084 | 2,084 | 343 | |||||||
| Open Door &Busy Bees | 2,775 | 2,775 | 1,351 | |||||||
| Unstoppable Families |
10 | 10 | 16 | |||||||
| Who Let | the Dads Out | 466 | 466 | 84 | ||||||
| Men's Ministry | 130 | 130 | 84 | |||||||
| Printing | 8 Photocopy | 230 | 230 | 199 | ||||||
| Total | 6,365 | 6,365 | 2,362 | |||||||
| 4 Other | trading | activities | ||||||||
| Unrestricted | Designated | Restricted | Total | Total | ||||||
| 6 | R | 6 | ||||||||
| Hire of Church Premises | 51,933 | 51,933 | 31,145 | |||||||
| Rent 5Walpole Crescent | 4,800 | 4,800 | ||||||||
| Total | 56,733 | 56,733 | 31,145 | |||||||
| 5 Investments | ||||||||||
| Unrestricted | Designated | Restricted | Total | Total | ||||||
| Interest | Bank Accounts | 1,563 | 1,563 | 176 | ||||||
| Total | 1,563 | 1,563 | 176 | |||||||
| 6 Other | income | |||||||||
| Unrestricted | Designated | Restricted | Total | Total | ||||||
| f | r. | |||||||||
| Coronavirus Job |
Retention | Scheme | 3,357 | |||||||
| Total | 3,357 |
| 7 Expend | iture on |
charitable | activities | -Preaching, Tea |
ching, Music | &Worship | ||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total 2022 |
Total 2021 |
||||
| r | f. | |||||||
| Minister's | Salary | 32,175 | 32,175 | 31,850 | ||||
| Minister's | Employer | NIC | 1,625 | 1,625 | 921 | |||
| Minister's | Pension | 3,866 | 3,866 | 3,813 | ||||
| Minister's | Travel 8 Expenses | |||||||
| Associate | Minister's | Salary | 16,500 | 16,500 | 24,500 | |||
| Associate | Minister's | ER NIC | 549 | 549 | 583 | |||
| Associate | Minister's | Pension | 2,082 | 2,082 | 3,078 | |||
| Associate | Minister's | T&E | 95 | 95 | 55 | |||
| Visual Aids | 91 | |||||||
| Conference &Assembly Fees |
359 | 359 | ||||||
| Fees &Expenses to Speakers | 263 | 263 | ||||||
| Music, Worship &Copyright |
786 | 786 | 643 | |||||
| Audio Visual &Sound | 32 | 32 | 334 | |||||
| Discipleship | 20 | 20 | 31 | |||||
| Training | 10 | 10 | 100 | |||||
| Total | 58,362 | 58,362 | 65,999 | |||||
| 8 Expenditure on charitable |
activities | -Youth Ministry | ||||||
| Unrestricted | Designated | Restricted | Total 2022 |
Total 2021 |
||||
| 6 | f | |||||||
| Youth Groups | 1,210 | 1,210 | 652 | |||||
| Total | 1,210 | 1,210 | 652 |
| Unrestricted | Designated | Restricted | Total 2022 |
Total 2021 |
||||
|---|---|---|---|---|---|---|---|---|
| Events | 1,991 | 1,991 | 1,040 | |||||
| Families & Children |
175 | 175 | 864 | |||||
| Unstoppable | Families | 972 | 972 | 270 | ||||
| Open Door | 581 | 581 | 267 | |||||
| Busy Bees | 421 | 421 | 277 | |||||
| Who Let the Dads | Out | 1,279 | 1,279 | 248 | ||||
| Men's Ministry |
182 | 182 | ||||||
| Mission &Outreach |
Fund | 2,000 | 2,000 | |||||
| Total | 5,601 | 2,000 | 7,601 | 2,966 |
| 10 Expenditure | on charitable activities |
- Fellowship | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Total | Total 2021 |
||
| E | E | E | ||||
| Catering | 1,427 | 1,427 | 230 | |||
| Pastoral | 263 | 263 | 266 | |||
| Total | 1,690 | 1,690 | 496 | |||
| 11 Expenditure | on charitable activities | - Mission (Institutions) | ||||
| Unrestricted | Designated | Restricted | Total | Total 2021 |
||
| E | E | E | E | E | ||
| BMSWorld Mission | 9,309 | 9,309 | 7,417 | |||
| Home Mission | 9,309 | 9,309 | 7,417 | |||
| Total | 18,618 | 18,618 | 14,834 |
| Unrestricted | Designated | Restricted | Total 2022 |
Total 2021 |
|||||
|---|---|---|---|---|---|---|---|---|---|
| E | E | ||||||||
| Cleaner's Salary |
8,148 | 8,148 | 8,065 | ||||||
| Cleaner's Pension |
815 | 815 | 807 | ||||||
| Administrator's | Salary | 7,137 | |||||||
| Administrator's | Employer | NIC | 212 | ||||||
| Administrator's | Pension | 714 | |||||||
| Council Tax | 4,820 | 4,820 | 5,612 | ||||||
| Housekeeping | &Safety | 620 | 620 | 417 | |||||
| Insurance | 7,173 | 7,173 | 7,047 | ||||||
| Building Repairs | 6,873 | ||||||||
| Contracts 8 Servicing | 5,529 | 5,529 | 4,817 | ||||||
| Premises | 30,425 | 30,425 | 12,875 | ||||||
| Rubbish & Recycling |
131 | 131 | 131 | ||||||
| Electricity | 4,821 | 4,821 | 3,632 | ||||||
| Gas | 5,713 | 5,713 | 6,591 | ||||||
| Telephone & |
Broadband | 3,974 | 3,974 | 3,800 | |||||
| Water | 1,198 | 1,198 | 1,015 | ||||||
| Depreciation | 6,636 | 6,636 | 6,551 | ||||||
| Furniture & Equipment |
Fund | 815 | 815 | 314 | |||||
| Total | 80,003 | 815 | 80,818 | 76,610 |
| Notes to the | fin | fin | ancial | ancial | ancial | ancial | stateme | stateme | nts for the |
nts for the |
year ended | year ended | 31 Dece | mber 2022 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 13 Expenditure | on | charitable | activities | - Management | 8 Administration | ||||||||||
| Unrestricted | Designated | Restricted | Total 2022 |
Total 2021 |
|||||||||||
| E | |||||||||||||||
| Accounting & Payroll |
722 | 722 | 992 | ||||||||||||
| Bank Charges | 294 | 294 | 359 | ||||||||||||
| Computing &Software |
1,162 | 1,162 | 893 | ||||||||||||
| Printing and Photocopy |
1,264 | 1,264 | 1,335 | ||||||||||||
| Postage | 36 | 36 | 78 | ||||||||||||
| Publicity | 538 | 538 | 212 | ||||||||||||
| Stationery | 642 | 642 | 327 | ||||||||||||
| Subscriptions | 1,258 | 1,258 | 1,029 | ||||||||||||
| Total | 5,916 | 5,916 | 5,225 | ||||||||||||
| 14 Governance | |||||||||||||||
| Unrestricted | Designated | Restricted | Total | Total | |||||||||||
| E | |||||||||||||||
| Independent Examination |
Fee | 2,600 | 2,600 | 2,220 | |||||||||||
| Legal Fees to set | up | CIO | 3,380 | 3,380 | 1,638 | ||||||||||
| Total | 5,980 | 5,980 | 3,858 | ||||||||||||
| 15 Other expenditure | |||||||||||||||
| Unrestricted | Designated | Restricted | Total | Total | |||||||||||
| F | E | ||||||||||||||
| Premises -Special |
Projects Fund | 142 | |||||||||||||
| Baptist Pension Provision | (18,776) | (18,776) | (665) | ||||||||||||
| Legacy Expenditure | 175 | 175 | |||||||||||||
| Total | (18,601) | (18,601) | (523) | ||||||||||||
| 16 Employee Costs | |||||||||||||||
| 2022 | 2021 | ||||||||||||||
| E | E | ||||||||||||||
| Wages and Salaries | 56,823 | 71,552 | |||||||||||||
| Employer's National |
Insurance | Contribution | 2,174 | 1,716 | |||||||||||
| Pension Contribution |
6,831 | 8,479 | |||||||||||||
| Other costs (rent, council tax, water, phone, broadband) | 6,135 | 6,990 | |||||||||||||
| Totals | 71,963 | 88,737 | |||||||||||||
| Average number of |
persons | employed | by the charity | 3 | 3 | ||||||||||
| There were no employees | who | received employee | benefits | ofmore | than f60,000. | ||||||||||
| The key management | personnel | received | employee | benefits | off56,797(2021:f64,745) | during the year. |
| 18 Tangible Fixed | Asse | ts | |||
|---|---|---|---|---|---|
| Freehold | Fixtures, | ||||
| Land and | Fittings 8 | Total | |||
| Buildings | Equipment | ||||
| E | R | R | |||
| Cost or Deemed Cost | |||||
| At beginning ofyear |
7,337,733 | 160,307 | 7,498,040 | ||
| Additions | 2,939 | 2,939 | |||
| Disposals | |||||
| At end ofyear | 7,337,733 | 163,246 | 7,500,979 | ||
| Depreciation | |||||
| At beginning ofyear |
154,200 | 154,200 | |||
| Released on disposal | |||||
| Depreciation | 6,635 | 6,635 | |||
| At end ofyear | 160,835 | 160,835 | |||
| Net Book Value | |||||
| At beginning ofyear |
7,337,733 | 6,107 | 7,343,840 | ||
| At end ofyear | 7,337,733 | 2,411 | 7,340,144 | ||
| 19 Debtors | |||||
| 2022 | 2021 | ||||
| R | |||||
| Hire ofPremises | 1,983 | 1,937 | |||
| Gift Aid Repayment | 4,687 | 3,834 | |||
| Gas VAT overpayment | 743 | ||||
| Prepayments | 5,926 | 3,070 | |||
| Totals | 12,596 | 9,584 | |||
| 20 Cash at bank | and in | hand | |||
| 2022 | 2021 | ||||
| E | |||||
| Barclays Current Account | 10,387 | 62,779 | |||
| CAF Cash Account | 50,063 | ||||
| CAF Gold Account | 20,027 | ||||
| Baptist Union Corporation | Account | 9,409 | 9,265 | ||
| Barclays Housing | Fund Account | 5,811 | |||
| Petty Cash Account | 57 | 479 | |||
| London Baptist Property | Board | 105,277 | 103,900 | ||
| Totals | 195,220 | 182,234 | |||
| 21 Creditors: Amounts | falling due in one year | ||||
| 2022 | 2021 | ||||
| E | |||||
| Accruals | 5,294 | 5,277 | |||
| Deferred Income | 2,625 | 160 | |||
| Totals | 7,919 | 5,437 |
| Previous year 2021 | Previous year 2021 | Opening | Income | Expenditure | Transfers | Closing | ||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| E | E | E | ||||||||||
| General fund | 71,603 | 165,500 | 163,453 | (4,593) | 69,057 | |||||||
| Total Unrestricted | 71,603 | 165,500 | 163,453 | (4,593) | 69,057 | |||||||
| Buildings | 7,337,733 | 7,337,733 | ||||||||||
| Legacy | 9,030 | 9,030 | ||||||||||
| Mission and Outreach | Fund | 7,527 | 7,527 | |||||||||
| Special Reserve Fund | 65,000 | 65,000 | ||||||||||
| Building Repairs | 6,873 | 6,873 | ||||||||||
| Pension Reserve | (26,758) | (665) | 4,593 | (21,500) | ||||||||
| Additional Workers |
Fund | 25,000 | 25,000 | |||||||||
| Special Projects Fund | 142 | 142 | ||||||||||
| Total Designated | 7,424,547 | 6,350 | 4,593 | 7,422,790 | ||||||||
| Family and Youth | Work | Fund | 881 | 881 | ||||||||
| Furniture & Equipment |
Fund | 2,746 | 6,000 | 314 | 8,432 | |||||||
| Housing - Housing | Fund | 5,811 | 5,811 | |||||||||
| Minister's Pastoral |
Fund | 1,750 | 1,750 | |||||||||
| Total Restricted | 11,188 | 6,000 | 314 | 16,874 | ||||||||
| Grand Total | 7,507,338 | 171,500 | 170,117 | 7,508,721 | ||||||||
| 23 Commitments | under | operating | leases | |||||||||
| The total future minimum |
payments | under non-cancellable | operating leases are as follows: |
|||||||||
| 2022 | 2021 | |||||||||||
| Within 1 year |
573 | 763 | ||||||||||
| 2-5 years | 573 | |||||||||||
| 573 | 1,336 | |||||||||||
| Operating lease payments |
recognised | as an expense | this | year were F763 | (2021:2763). | |||||||
| 24 Charity Merger | ||||||||||||
| The principal components |
ofthe SOFA split between | the | two chadities are | shown below: | ||||||||
| TBC | TBC | Combined | ||||||||||
| (Unincorporated) 01.01.22- |
C.I.O. 01.10.22- |
Total 01.01.22- |
||||||||||
| 30.09.22 | 31.12.22 | 31.12.22 | ||||||||||
| Total Income | 135,831 | 57,083 | 192,914 | |||||||||
| Total Expenditure | 121,490 | 40,104 | 161,594 | |||||||||
| Net Income/(expenditure) | and | |||||||||||
| Net movement in |
funds | 14,341 | 16,979 | 31,320 | ||||||||
| Net assets as at 30September 2022 | ||||||||||||
| TBC | TBC | Combined | ||||||||||
| (Unincorporated) | C.I.O. | Total | ||||||||||
| Net assets | 7,523,062 | 7,523,062 | ||||||||||
| Represented by: |
||||||||||||
| Unrestricted funds |
7,504,592 | 7,504,592 | ||||||||||
| Restricted funds | 18,470 | 18,470 | ||||||||||
| Total funds | 7,523,062 | 7,523,062 |