: 

ae 

## PARISH CHURCH HOUSE : Financial Statements Year Ended 31 December 2021 

Charity registration number: 212825 



. 

## PARISH CHURCH HOUSE 

: 

## Financial Statements 

## Year Ended 31 December 2021 

. 

- 


**----- Start of picture text -----**<br>
Contents<br>,<br>**----- End of picture text -----**<br>


ee 

||||Page|—|
|---|---|---|---|---|
|Charity Reference and Administrative Details|||1||
|Trustees’ Annual Report|||2||
|Independent ExaminersReport||||6||
|Statement of Financial Activities|||7||
||3||||
|Balance Sheet|||8||
|Notes to the Financial Statements|||9||
|DetailedIncomeandExpenditureAccount|||16||




**----- Start of picture text -----**<br>
|<br>**----- End of picture text -----**<br>




: 

PARISH CHURCH HOUSE 

; 

## Charity Reference and Administrative Details 

: 

## Year Ended 31 December 2021 

## Charity registration number 

Trustees 

. 

Hall Manager Address Accountants 

## Independent Examiner 

; 

## Bankers 

__— 

## 212825 

Michael West (chairman) Dr Robert Burstow Laurence Little Lynn Oldham Diane De Naeyer (vice-chair) Dr Jacob Kurien (ex-officio) Dr Corinna Illingworth Sue Yates (ex -officio) Fr. Tristan Chapman (ex-officio) = Fr. Samuel Rossiter-Peters (ex- Officio) 

## Elaine Nicholson 

2ParishWoodChurchStreet House : Barnet Herts EN5 4BW Re:Accounts Limited Chartered Accountants 12 Stanmore Road Stevenage SG1 3QF Cartwrights. Accountants and Business Advisers Regency House 33 Wood Street Barnet Herts EN5 4BE NatWest Bank Plc. 120 High Street Barnet Herts EN5 5FF 

CCLA Investment Management Ltd Senator House 85 Queen Victoria Street London EC4V 4ET 

A 



: 

; 

a 

## PARISH CHURCH HOUSE 

## Trustees’ Annual Report 

## Year Ended 31 December 2021 

The Trustees present their report with the financial statements of the Charity for the year ended 31 December 2021. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). © Trustees of the the Charity : 

## Trustees of the the Charity 

The Trustees who have served during the year and since the year end were as follows: 

|Michael West<br>(chairman)||
|---|---|
|Dr Robert Burstow||
|Laurence Little||
|DrJacob Kurien<br>(ex-officio)|:|
|Diane De Naeyer<br>.<br>(vice-chair)<br>Lynn Oldham|:|
|Dr Corinna Illingworth||
|Sue Yates<br>(ex-officio)||
|Fr. Tristan Chapman<br>(ex-officio)||
|Fr. Samuel Rossiter-Peters<br>(ex-officio)||
|TheTrustees have considered the majorrisks towhich the Charity isexposedand haveestablishedsystems<br>and procedures to manage those risks.<br>—||
|Objectivesand activities|,|
|The Charitywas established under a trust deed which defines the Charity’s objects as being the use ofthe<br>Charity’s building forthe following activities:-||
|1.<br>Sunday school classes;||
|2.<br>Lectures in connection with.the Church of England;||
|3.<br>Clerical meetings or conferences;||
|4.<br>Such other lectures and meetings and social or otherfunctions <br>determine.|as the Trustees mayfrom time totime|
|The halls continued to be used for a wide variety ofchurch activities and community events. When the halls||
|were notused forfulfilling theCharityobjectives theywere rented outtogroups, classesand occasional parties<br>toallow the Charity to obtain thefunds to maintain the halls. All incomegenerated is reinvested in the up keep<br>ofthe halls.||
|Public benefit statement||
|The Trustees confirm thatthey have referred to the Charity Commission's general guidance on public benefit<br>when reviewing the Trust's aims and objectives, in planning future activities, and setting the grant making<br>policy for the year.||
||:|
|.||
||a|



The Charity was established under a trust deed which defines the Charity’s objects as being the use of the Charity’s building for the following activities:- 

The halls continued to be used for a wide variety of church activities and community events. When the halls were not used for fulfilling the Charity objectives they were rented out to groups, classes and occasional parties to allow the Charity to obtain the funds to maintain the halls. All income generated is reinvested in the up keep of the halls. 

## Public benefit statement 

The Trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives, in planning future activities, and setting the grant making policy for the year. 



: 

. 

PARISH CHURCH HOUSE 

: 

Trustees’ Annual Report 

## _ Year Ended 31 December 2021 

## Strategic Report Achievements and performance 

Charitable and other trading activities During the year, the charity undertook a number of major repairs; emergency lights were installed in the boiler room, a new curtain wire and winder was installed on the stage and the downpipe at the front of the hall was replaced. The flint work was assessed, and it has been identified that it needs to have some repairs to areas of it, and the lift had a repair to the control panel on the upper floor to ensure that modern health and safety requirements were met. Other smaller works were also undertaken. 

## Achievements and performance (continued) 


**----- Start of picture text -----**<br>
:<br>**----- End of picture text -----**<br>


## investment performance performance 

investment performance performance : Investment income, largely from property rental, is in line with expectations and is consistent with previous years. Income from cash deposits has continued to fall as interest rates remain low. The Trustees are satisfied with the performance of investments during the year. | ; , : 

Financial review The Charity had a deficit of expenditure over income of £80,999 in the year (2020: deficit of £15,220). The significant increase in deficit in the year is due to the exceptional item in relation to tangible fixed asset impairments (see below). Without this adjustment the underlying deficit is £12,609, an improvement of £2,611 in the year. 

During the year the Charity spent £20,665 (2020: £19,969) on fulfilling the Charity’s objects. 

At the end of the year the Charity had reserves of £193,550 (2020: £274,549). All the reserves are unrestricted. 

> . Impairment to tangible fixed assets At the beginning of the financial year the Trustees carried out a detailed review of the depreciation rates on fixed assets. They concluded that the estimated useful economic life of 50 years for all improvements to freehold property was no longer appropriate and that a rate of 10 years, 25 years and 50 years was more appropriate, depending on the type of asset capitalised. As a result of this change in accounting estimate, there was an impairment to improvements to freehold property of £68,390. This has been written off this year in accordance with United Kingdom Accounting standards and is shown as an exceptional item in the Statement of Financial Activities. 

Reserves policy : The Trustees aim to maintain reserves in order to provide for the on-going maintenance of the halls, and any necessary modernisation. 

Plans for future periods 5 As well as maintaining the halls, the Charity must replace the flint work as identified in the assessment. The drains need repairing and a cast iron pipe at the rear of the building needs replacing. The charity might have to install electronic parking posts in the year ended 31 December 2022. 

The charity is still saving the money to replace the snow guard at the back of the hall. The Trustees do not believe that they have sufficient reserves to do this but believe that their reserves will increase once the halls are open for lettings again 

ee) 



. 

## PARISH CHURCH HOUSE 

## Trustees’ Annual Report 

## Year Ended 31 December 2021 

## COVID 19 

: 

3 

The COVID 19 pandemic and resulting lockdown has meant that the Charity has received reduced lettings income since its closure on 23 March 2020. The Trustees believe that now the lockdowns are lifted, the Charity 

will return to normal and the large room sizes should mean that it will remain a popular venue moving forward as it will facilitate social distancing. The Trustees are continually reviewing the risk assessments on the building and will plan to move forward accordingly. The accounts have been prepared on the going concern basis because the Trustees believe that the Charity has sufficient funds to weather the pandemic and the fall in lettings observed this year. The maintenance onthe hall is still scheduled to be completed in accordance with the Trustees plans. 

## Structure, governance and management 

\ 

Parish Church House is an Association with unincorporated status governed by a constitution adopted by the _ Trustees on 17th September 1920 and amended on 18th January 2017. The Charity Commissioners registration number is 212825. There are three ex-officio Trustees who are the Rector and the two Churchwardens of the Parish of Chipping Barnet. There are six representative Trustees who are appointed by the DCC of the parish. Trustees meetings are held at least four times a year. Decisions are made by majority vote. The chair of Trustees is responsible for the training of any new Trustees which involves awareness of a Trustee’s responsibilities, the governing document, administrative procedures and the history and objectives of the Charity. A new Trustee would also receive copies of the previous year’s annual report and accounts. 

So 

A 



PARISH Ci{URCH HOUSE 

: 

: : 

## Trustees’ Annual Report 

## Year Ended 31 December 2021 

## Trustees’ responsibilities 

## ss 

The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming - resources and application of resources of the Charity for that period. In preparing these financial statements, the Trustees are required to: 

. 

- e select suitable accounting policies and then apply them consistently; e observe the methods and principles in the Charities SORP 2015 (FRS 102); e make judgements and estimates that are reasonable and prudent; ¢@ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation. 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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. 

Approved by the board of trustees and signed on its behalf by: 

aioe Sao dane gen ts iano | 

Name: MictAé& Donw We sf Date: ..!2/one ee 

= 



## PARISH CHURCH HOUSE 

## Independent Examiner’s Report 

## Year Ended 31 December 2021 

el report on the accounts of the Charity for the year ended 31 December 2021 set out on pages 7 to 15. 

## Responsibilities and basis of report 

As the Charity Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). 

| report in respect of my examination of the Trust’s accounts carried out under section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charities Commission under Section 145(5)(b) of the Act. 

## Independent examiner's statement 


**----- Start of picture text -----**<br>
i<br>**----- End of picture text -----**<br>


| have completed my examination. | can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1.accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2.accounts do not accord with those records: or 3.the accounts 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 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 accounts to be reached. 

Andrew Hill FCA For and on behalf of: Cartwrights Statutory Auditor Regency House 33 Wood Street - Barnet, Herts EN5 4BE 



. 

os 

: 

é 

: 

, 

## PARISH CHURCH HOUSE 

## Notes to the Financial Statements 

_ 

## Year Ended 31 December 2021 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|Restricted|Endowment|—|
|funds|funds|funds|Total|—|Total|
|:|Note|£|£|aE:|£|£|
|Income|and|endowments|from:|
|Donations|and|legacies|aS|=|ae|2|E|
|Charitable|activities|2|1,660|-|-|1,660|1,660|
|Other trading|activities|3|35,188|-|:|=|35,188|32,126|
|Investments|4|39,104|-|-|39,104|41,445|
|Other|=|5|“|=|=|
|3a|i|ee|Rs De|ee|
|Total|income and endowments|75,952|-|-|75,952|75,231|
|Expenditure|on:|
|Raising funds|5|58,378|-|-|58,378|60,526|
|Charitable|activities|5|20,665|205|-|20,665|19,969|
|Investment management|5|6,271|-|-|6,271|6,867|
|Other|5|3,247|-|-|3,247|3,089|
|eee|ae|ee|ee|eee|Ee|
|Total expenditure|88,561|-|-|88,561|90,451|
|Exceptional|item — impairment of|68,390|:|He"|=|568,390|oe|
|tangible|fixed|assets|
|Net income/(expenditure)|(80,999)|-|-|(80,999)|90,451|
|Transfers|between|funds|-|-|-|-|-|
|Other|recognised|gains/(losses):|
|On|revaluation|of fixed|assets|-|-|~|~|-|
|_|[Other]|-|-|-|eee|-|
|ieee|oo|en|eS|a|ee|ee|ee|
|Net movement|in funds|16|(80,999)|-|-|(80,999)|(15,220)|
|Reconciliation|of funds:|‘|
|Total|funds brought forward|16|274,549|-|yee|274,549|289,769|
|a|a|eee|ee|ee|
|Total funds|carried forward|16|193,550|-|-|193,550|274,549|
|ee|EIEIRIRERE Ee|arn|A|ES|

**----- End of picture text -----**<br>


: 

All income and expenditure derive from continuing activities. 

The statement of financial activities includes all gains and losses recognised during the year... 

7 



## PARISH CHURCH HOUSE 

## Notes to the Financial Statements 

, 

; 

## Year Ended 31 December 2021 

: 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|:|:|
|:|
|heh|2024|2020|
|Fixed|assets|Note|£|£|
|Tangible assets|12|165,430|©|247,532|
|Heritage|assets|
|-|-|
|Current|assets|165,430|"247,532|
|Debtors|:|;|:|
|Cash|:|13|4,516|6,332|
|at bank and|in|hand|14|25,956|22,556|
|tons|
|3|30,472|28,888|
|Creditors: amounts falling due within one year|15|(2,352)|(1,871)|
|Net|current|assets|
|:|29;120<|57-27|017|
|Total assets|less current|liabilities|193,550|274,549|
|Net assets|193,550|274,549|©|
|Charity|Funds|
|Unrestricted|funds|:|16|193,550|274,549|
|Total Charity funds|16|193,550|274,549|

**----- End of picture text -----**<br>


The financial statements were approved and authorised for issue by the Board on 5 Signed on behalf of the Board of Trustees 

## glade 

oc PU a 


**----- Start of picture text -----**<br>
WChe GCOS) .<br>**----- End of picture text -----**<br>


## Name: Lena GLa... SOKN. VE we lel. 

Named)FAQE...CAIHCA. PENA =e 

The notes on pages 8 to 14 form part of these financial statements. 



Notes to the Financial Statements 

: 

## PARISH CHURCH HOUSE 

## Year Ended 31 December 2021 

1 Summary of significant accounting policies 

## (a) General information and basis of preparation 

: 

The address of the registered office is given in the Charity information on page 2 of these financial statements. 

The financial statements of the Charity, which constitutes a public benefit éntity as defined by FRS 102, have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the : Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the United Kingdom and Republic of . Ireland (FRS 102), the Charities Act 2011. 

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. 

## (b) Funds 

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. 

## (c) Income recognition 

All incoming resources are included in the Statement of Financial Activities when the Charity is legally entitled to the income, and it is probable that the income will be received. 

For donations to be recognised, the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled. 

There are no donated facilities or donated professional services, nor are there any fixed asset gifts in kind. 

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report. 

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred. 

Investment income is earned through holding assets for investment purposes such as shares and property. It includes dividends, interest and rent. Where it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported net of these costs. It is included when the amount can be measured reliably. Interest income is recognised using the effective interest method and dividend and rent income is recognised as the Charity’s right to receive payment is established. (d) Expenditure recognition All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. It is categorised under the following headings: 

a 



7 

: 

## PARISH CHURCH HOUSE 

## Notes to the Financial Statements 

## Year Ended 31 December 2021 

e Costs of raising funds includes fundraising, trading and investment management costs; : e Expenditure on charitable activities includes costs relating to maintaining the hall for use by the church; and e Other expenditure represents those items not falling into the categories above. 

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. : 

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. 

## (e) Support costs allocation 

Support costs are those that assist the work of the Charity but do not directly represent charitable activities and include office costs, governance costs, and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the Charity. Where support costs cannot be directly attributed to particular headings, they have been allocated to cost of raising funds and expenditure on charitable activities on a basis consistent with use of the resources. 

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. 

. 

| The analysis of these costs is included in note 6. . 

## _(f) Tangible fixed assets 

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. 


**----- Start of picture text -----**<br>
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less<br>estimated residual value, of each asset on a systematic basis over its expected useful life as follows:<br>Improvements to freehold .2%, 4% and 10% straight line on cost (i.e. over 10, 25 and 50<br>Lift years)<br>Security 6.67% straight line on cost (i.e. over 15 years)<br>equipment 25% straight line on cost (i.e. over 4 years)<br>**----- End of picture text -----**<br>


## (g) Heritage assets 

The Church House building is owned by the Charity and is considered to be a heritage asset which is used for direct charitable purposes. The Trustees believe that the costs of obtaining a valuation of the building would outweigh the additional benefit derived by the users of the financial statements in 

assessing the Trustees’ stewardship of the trust. The building has not therefore been capitalised in the trust’s balance sheet. 

(h) Tax The Charity is an exempt Charity within the meaning of schedule 3 of the Charities Act 2011 and is therefore exempt from tax on its charitable activities. 


**----- Start of picture text -----**<br>
:<br>**----- End of picture text -----**<br>


> ; an 



: 

2 

; 

## PARISH CHURCH HOUSE 

## Notes to the Financial Statements 

: 

## Year Ended 31 December 2021 

: 

|2|Income from charitable activities||:|||||
|---|---|---|---|---|---|---|---|
|||||2021||2020||
|||||£||£||
||Ground rentfrom Scouts|||100||100||
||Contribution from St Stephens DCC|||1,560||1,560||
|||||1,660||1,660||
|3|Income from othertrading activities|||||||
|||||2021||2020||
|||||i||£||
||Hall lettings|||13,618||10,296||
||Car parking fees|||20,020||20,280||
||Use oftrustees’ room|||1,550||1,550.||
|||||35,188||32,126||
|4|Income from investments|||||||
|||||2021||2020||
|||||£||£||
|en|Rent from 3 Church Passage|||27,000||25,000||
||Rental income from flat|||12,100||14,300||
||Garage access|||2,000||2,000||
||Interest|||4||145||
|||||41,104||41,445|||
|5|Analysis ofexpenditure on charitable|activities||||||
|||Activities||||||
|||undertaken||||||
|||directly|Supportcosts|2021 Total||2020||
|||£|£|£||£||
||Charitable activities|6,878|13,786|20,664||19,969||
||Fundraising trading|25,239|33,140|58,379||60,526||
||Investment management|2,261|‘4,009|6,270||6,867||
||Other|1,148|2,099|3,247||3,089||
|:|Total|35,527|53,034|88,561|_|90,451||



AA 



, 

## PARISH CHURCH HOUSE 

## Notes to the Financial Statements 

## Year Ended 31 December 2021 

6 Allocation of support costs 


**----- Start of picture text -----**<br>
|<br>**----- End of picture text -----**<br>


: 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|Fundraising|Investment|Charitable|2021|
|~|Trading|Management|Activities|Governance|Total|
|a|£|£|£|£|
|Accountancy|-|-|-|1,006|1,006|
|Legal|and|professional|-|-|-|-|-|
|Salary|costs|22,234|4,009|9,112|1,093|36,448|
|Depreciation|10,906|-|4,674|-|15,580|
|Total|33,140|4,009|13,786|2,099|53,034|
|Governance|costs|
|;|
|2021|2020,|
|;|;|£|£|
|Trustee|remuneration|10|-|-|
|.|Trustee|expenses|-|-|
|Consultancy|é|£|
|Independent|examiners|remuneration|(including|expenses|and|
|benefits|in|kind|9|1,090|930|
|Legal|fees|2|a|
|Support|costs|2,099|2,124|
|Other|58|35|
|3,247|3,089|
|Net|income|/ (expenditure)|for the|year|
|Net income|/|(expenditure)|is|stated|after|charging|/|(crediting):|
|2021|2020|
|£|2|
|Exceptional|item|-|impairment|of tangible|fixed|assets|68,390|-|
|Depreciation|of tangible|fixed|assets|15,580|6,784|

**----- End of picture text -----**<br>


## 7 Governance costs 

## 8 

At the beginning of the financial year the Trustees carried out a detailed review of the depreciation rates on fixed assets. They concluded that the estimated useful economic life of 50 years for all improvements _ to freehold property was no longer appropriate and that a rate of 10 years, 25 years and 50 years was more appropriate, depending on the type of asset capitalised. The resulting impairment of tangible fixed assets has been written off as an exceptional item in the year in accordance with United Kingdom Accounting Standards. 

## 9 Independent examiners remuneration 

Total independent examiners remuneration amounts to an independent examination fee of £1,090 (2020: £930) plus accountancy fees in respect of payroll services of £576 (2020: £565). 

‘ 

- i 

; 

Ago 



PARISH CHURCH HOUSE 

: 

Year Ended 31 December 2021 | 

- 

## Notes to the Financial Statements 

## 10 Trustees’ and key management personnel remuneration and syonncee 

The trustees neither received nor waived any remuneration during the year (2020: ENil). 

The trustees did not have any pee reimbursed during the year (2020: ENil). 

## 11. Staff costs and employee benefits 

The average monthly mumBer of employees during the year was as follows: 

; 

|||2021|2020|
|---|---|---|---|
|||Number|Number|
||:|||
|Administration||2|2|
|The total staffcosts and employees benefits|were as follows:|||
|||2021|2020|
|||£|£|
|Wages and salaries||36,448|39,296|
|Social security||2,313|2,304|
|Less employer’s allowance||(2,313)|(2,304)|
|||~y9a6,448+|©30,296"|



No employees received total employee benefits (excluding employer pension costs) of more than £60,000. : 

49 



PARISH CHURCH HOUSE 

. ) 

## Notes to the Financial Statements 

## Year Ended 31 December 2021 

## 12 Tangible fixed assets 

; 

: 

|:||Improvements|Improvements||||||
|---|---|---|---|---|---|---|---|---|
|||to Freehold|||||||
||:|Property|||Lift||Total||
|||£|||£||£||
|Cost or valuation:|||||||||
|At 1 January 2021||326,376|||17,826||344,202||
|Additions||1,868|||-||1,868||
|Disposals|||=||=||tS||
|Revaluation|||-||=||:||
|At 31 December 2021||328,244|||17,826||346,070||
|Depreciation:|||||||||
|At 1 January 2021||78,932|||17,738||96,670||
|Charge forthe year||15,492|||88||15,580||
|Impairment<br>Revaluation||68,390<br>-|||-<br>-||68,390<br>-||
|Eliminated on disposals|||-||-||-||
|AT 31 December 2021||162,814|||17,826||180,640||
|Net book value:|||||||||
|At31December 2021||165,430|||-||165,430|.|
||.||||||||
|AT 31 December 2020||247,444|||88||247,532||
|Improvements to freehold property represent <br>direct charitable purposes and fundraising||improvements made|to|Church House||which|is used for||
|Debtors|||||:||||
||||||2021||2020||
||||||£||£||
|Trade debtors|:||||180||2,180||
|Prepayments and accrued income||||;|976||792||
|Netwages control||||||-|-||
|Social security||||||-|-||
|Deposits|||||3,360||3,360||
||||||4,516||6,332||



Improvements to freehold property represent improvements made to Church House which is used for direct charitable purposes and fundraising 13 Debtors : 


**----- Start of picture text -----**<br>
:<br>**----- End of picture text -----**<br>


AA 



, 

PARISH CHURCH HOUSE 

Bee 

‘ 

## Notes to the Financial Statements 

## Year Ended 31 December 2021 

: 

: 

|14.|Bankandcashinhand|.||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||2021|2020|
|||||||||||£|fae|
||Current account|||||||||250|250|
||Deposit account|||||||||4,370|6,989|
||COIF account|||||||||21,280|15,277|
||Cash in hand|||||||||56|40|
|||||||||||25,956|22,556|
|15|Creditors: amounts falling||due|within|one year|||||||
|||||||||||2021|2020|
|||||i||||:||£|£|
||Accruals<br>Refundable deposits|||||||||2,352<br>eae|1,871<br>-|
|||||||||||2352.|1,871|
||||||||||||.|
|16|Fund reconciliation|||||||||||
||||||||:|||||
||Unrestricted funds|||||||||||
||||||Balance|at|||||Balance at|
||||||01/01/2021|||Income||Expenditure|31/12/2021|
||||||£|||£||£|£|
||Unrestricted||||274.549|||75,952||156,951|193,550|
|||;|||274,549|||75,952||156,951|193,550|
|17|Analysis of net assets|between||funds||||||||
||||||||||-|Unrestricted|2021|
|||||||||||funds|Total|
|||||||||||£|£|
||Fixed assets|||ok||||||165,430|165,430|
||Cash and current investments|||||:||||25,956|25,956|
||Other current assets/ liabilities|||||||||2,164|2,164|
||Total|||||||||193,550|193,550|
|18|Relatedpartytransactions||-|||||||||



There were no reported related party transactions during the year or previous year. 

: Ar 



; 

: 

## - PARISH CHURCH HOUSE DETAILED INCOME AND EXPENDITURE ACCOUNT 

## Year Ended 31 December 2021 

## INCOMING RESOURCES 

||;|Trading<br>Activities<br>pe|Trading<br>Activities<br>pe|Investments<br>£||Charitable<br>Activities<br>ee|Charitable<br>Activities<br>ee|—|.|Other<br>£|2021<br>£|2020<br>£|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Income|||35,188|39,104|||1,660|||-|75,952|75,231|
|TOTAL RESOURCES|EXPENDED||||||||||||
||||||||||||:||
|||Fundraising||—_Investment|Charitable|||||Governance|||
|||Trading||Management|Activities|||||Cost.|2021|2020|
||||£|£||£||||£|£|oes|
|Gas, electricity &water|||6,116|-||2,621||||-|8,737|5,013|
|Building repairs|||1602|-||1,772||||-|3,544<br>.|8,857|
|General repairs|||6,755|-|||-|||-|6,755|12,528|
|Flat repairs|||594|-|||-|||-|594|1,464|
|Cleaning|||1,465|BS|||628|||-|2.093|1,244|
|Waste disposal|||593|-|||-|||-|593|842|
|Insurance<br>Licences & Performing|||3,665|-||1,571||||--|5,236|5,746|
|Rights|||217|-|||-|||-|217|654|
|Salaries & NI|||22,233|4,009||9,112||||1,093|36,448|39,296|
|Accountancy<br>Independent|||-|-|||-|||1,006|1,006<br>at|945|
|Examiners fees||:|-|os|||-|||1,090|1,090|930|
|Legal fees|||-|-|||-|||=|=|-|
|Architects and|||||||||||||
|surveyors’ fees|||2,461|-|||-|||-|2,461|- 2,408|
|Print, postage &|||||||||||||
|stationery|||203|-|||-|||51|254|152|
|IT and computer|||||||||||||
|consumables||eee||-|||98|||-|326|-|
|Subscriptions|||42|-|||18|||-|60|-|
|Telephone|||714|-|||-|||-|714|760|
|Sundry|||79|29||~|29|||ies|144|96|
|Fire safety||_|334|-|||143|||-|477|207|
|Bank charges|||.|(113)||eee||||:|(113)|47|
|Letting fees<br>Depreciation|||-<br>10,906|2,346<br>-||-<br>4,674||||a<br>-|2,346<br>15,580|2,478<br>6,784|
||||58,378|6,271|-|20,665||||3,247|88,561|90,451|
|Impairment oftangible<br>fixedassets||se ONTBTE||Vitey|O0|O0|I|||eS|nee||
|Net income/|||||||||||||
|(expenditure)||(71,063)||32,833||(39,522)||||(3,247)|(80,999)|(15,220)|



## TOTAL RESOURCES EXPENDED 

: AR 

4