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2022-09-30-accounts

Page
Legal and administrative information
Councifs report 2-3
Independent
examiner's
report
Statement
offinancial activities
5-6
Balance sheet
Notes to the accounts 8- 19

The Council The Council The Council presents their ninety-eighth Annual
Report together
with the independently the independently prepared Accounts for the year ended
30th September 2022.
Honorary President Wade Miller-Knight
Council Members Rev. Michael Allured (Chair)
Jacqueline
Woodman
(Vice Chair)
Bruce Bebington
Carol Chambers
Eleanor Chiari (resigned 12 March 2022)
Shana Begum (resigned 12 March 2022)
Robin Hanford
(resigned
12 March 2022)
Rev. Simon Ramsey (appointed 17April 2022)
Julio Torres Jr (appointed 17April 2022)
District Minister Rev. James Corrigall
Finance Officer Bruno Martin
Secretary Rev. Michael Allured (appointed 17April 2022)
Charity number 233390
Company number 649091
Registered office Essex Hall
1-6Essex Street
Strand
London
WC2R 3HY
Independent examiner Shaw Gibbs Limited
264 Banbury Road
Oxford
Oxfordshire
OX2 7DY
Bankers CAF Bank Limited
25 Kings
Hill Avenue
Kings
Hill
West Mailing
Kent
ME194JQ

Unrestricted Uhrastncted Restricted Total Unrestricted Unrestricted Restricted Total
funds funds funds funds funds funds
general designated general designated
2022 2022 2022 2021 2021 2021 2021
14otes E E 5 E 5 E E
Income from:
Voluntary
income
2 415 415 525 525
Chantable
activities
Development
fund
1,786 1,786 2,862 2,862
Investments 3 35,662 13,008 13,230 61,900 32,614 11,445 13,147 57,206
Total Income 36,077 14,794 13,230 64,101 33,139 14,307 13,147 60,593
~Raisin
funds
Rental expenses 2,294 2,294 799 799
Investment
management
10,873 5,471 16,344 10,356 5,033 15,389
13,167 5,471 18,638 11,155 5,033 16,188
Chantable
activities
Grants to churches 8,175 9,700 17,875 11,273 10,700 21,973
District minister costs 46,469 11,403 57,872 46,818 10,453 57,271
Development
programme
9,746 9,746 4,430 4,430
Administrative
costs
11,936 16,264 28,200 9,411 16,807 26,218
Total charitable
expenditure
66,580 37,413 9,700 113,693 67,502 31,690 10,700 109,892
Total expenditure 79,747 42,884 9,700 132,331 78,657 36,723 10,700 126,080

Unrestricted Unrestricted Unrestricted Restricted Total Unrestricted Total Unrestricted Unrestricted Restricted Total
funds funds funds funds funds funds
general designated general designated
Notes 2022f 2022 2022f 2021 2021
f
2021
f
2021
Net gains/(losses)
on investments
8 (104,173) (54,343) (158,516) 157,824 74,200 232,024
Net (outgoing)/incoming resources before transfers (147,843) (82,433) 3,530 (226,746) 112,306 51,784 2,447 166,537
Net (outgoing)/incoming resources before transfers (147,843) (82,433) 3,530 (226,746) 112,306 51,784 2,447 166,537
Gross transfers between funds (7,960) 7,960 (1,568) 1,568
Net movement in funds (155,803) (74,473) 3,530 (226,746) 110,738 53,352 2,447 166,537
Fund balances at 1 October 2021 1,305,020 673,884 301,022 2,279,926 1,194,282 620,532 298,575 2,113,389
Fund balances at 30September 2022 1,149,217 599,411 304,552 2,053,180 1,305,020 673,884 301,022 2,279,926

2022 2021
Notes 6 6
Fixed assets
Investment properties 10 400,000 400,000
Investments 9 1,491,480 1,772,460
1,891,480 2,172,460
Current assets
Debtors 1,071 1,821
Cash at bank and in hand 169,251 117,099
170,322 118,920
Creditors: amounts falling due within
one year 12 (8,622) (11,454)
Net current assets 161,700 107,466
Total assets less current liabilities 2,053,180 2,279,926
Income funds
Restricted funds 13 304,552 301,022
Unrestricted funds - designated 14 599,411 673,884
Unrestricted funds - general 1,149,217 1,305,020
2,053,180 2,279,926

2022 2021
E E
Personal
subscriptions
15 125
Corporate subscriptions 400 400
415 525
Personal subscriptions
Alan Ruston 15 15
Jim McClelland
John Crosskey 40
D Lawther 20
Martin Whitetl 50
15 125
Corporate subscriptions
Rosalyn
Hill Unitarian
Chapel 400 400
400 400

Unrestricted Unrestricted Restricted Total Vnresuicted Vnrestncted Restricted Total
funds funds funds furids furids furids
general designated general designated
2022
2
2022 2022
8
2021f 2021
5
2021 2021f
Rental income 9,209 9,209 8,800 8,800
Income from listed investments 21,902 13,008 13,230 48,140 19,229 11,445 13,147 43,821
Interest receivable 4,551 4,551 4,585 4,585
35,662 13,008 13,230 61,900 32,614 11,445 13,147 57,206

Unestricted
funds
2022
F
2021f
Norlhiam
Chapel
3,925 4,773
Golders Green Unitarians 3,000
Lewisham
Unitarians
750 1,500
Simple Giits 2,000
Dover Unitarians 1,500
Ditchling
Unitarians
2,000
Chatham
Unitarians
The Inquirer
Grants
Other grants issued
8,175 11,273
2022 2021
Restricted funds
Richmond/Putney -ex Putney Church Fund 6,700 6,700
Stratford - ex Iford Church Fund 3,000 4,000
9,700 10,700
District minister costs
Unrestricted Unrestricted Total Total
funds funds 2022 2021
general designated
6 F
Stipend 33,554 33,554 30,006
Housing allowance 11,403 11,403 10,453
Social security costs 1,197 1,197 880
Pension costs 4,496 4,496 4,046
Total salary costs 39,247 11,403 50,650 45,385
Travel and sundry costs 7,222 7,222 11,886
46,469 11,403 57,872 57,271

2022 2021
Number Number
Unrestricted
Unrestricted
Unrestricted
Unrestricted
Total Unrestricted Unrestricted Total
funds funds funds funds
general designated general designated
2022 2022 2022 2021 2021 2021
6 F F F F
Revaluation of
investments (112,026) (60,930) (172,956) 151,817 72,242 224,059
Gain/(loss) on sale of
investments 7,853 6,587 14,440 6,007 1,958 7,965
(104,173) (54,343) (158,516) 157,824 74,200 232,024

9 Fixed asset investments
Common Manse fund Total
Investment
Fund
Cost or valuation
At 30September 2021 1,195,569 576,891 1,772,460
Additions 151,914 83,508 235,422
Valuation
changes
(112,026) (60,930) (172,956)
Disposals (241,805) (101,641) (343,446)
At 30September 2022 993,652 497,828 1,491,480
Carrying
amount
At 30September 2022 993,652 497,828 1,491,480
At 30September 2021 1,195,569 576,891 1,772,460
10 Investment
property
2022 2021
Fair value
At 1 October 2021 and 30September 2022 400,000 400,000

Debtors
2022 2021
Amounts falling due within one year: 6 6
Other debtors 1,071 1,821

2022
F
2021f
Trade creditors 1,260 1,152
Other creditors 1,301 1,601
Accruals and deferred income 6,061 8,701
8,622 11,454

Movement in funds Movement in funds
Balance at Incoming Expenditure Balance at Incoming Expenditure Balance st
1October 2020 Resources 1 October 2021 Resources 30September
2022
f f f
Permanent
Chapel
Building Fund 58,259 58,259 58,259
llford Church
Fund 15,554 5,977 (4,000) 17,531 6,014 (3,000) 20,545
Putney
Church Fund 7,162 7,170 (6,700) 7,632 7,216 (6,700) 8,148
Northiam
Fund 217,600 217,600 217,600
298,575 13,147 (10,700) 301,022 13,230 (9,700) 304,552

Movement Movement in funds Movement Movement in funds
Ealance st Incoming Expenditure Transfers, aalance at Incoming Expenditure Trsnsfem, aslance at
1omober 2020 Resources Gains, Losses 1October 2021 Resources Gains, Losses 30September
2022
5 p. 5 5
Manse Fund - Capital 544,160 (5,033) 74,200 613,327 (5,471) (54,343) 553,513
Manse Fund - Income Account 76,372 11,445 (27,260) 60,557 13,008 (27,667) - 45,898
Development Fund 2,862 (4,430) 1,568 1,786 (9,746) 7,960
620,532 14,307 (36,723) 75,768 673,884 14,794 (42,884) (46,383) 599,411
The capital of the Manse Fund
comprises
Market value offixed asset investments held 497,828
Capital awaiting
investment
55,632
553,460

15 Analysis of Analysis of net assets between funds
Unrestricted Designated Restricted Total Unrestricted Designated Restricted Total
Fund Funds Funds Fund Funds Funds
2022 2022 2022 2022 2021 2021 2021 2021
5 F. 6 5 5 f f
Fund balances at 30September 2022 are
represented by:
Investment properties 182,400 217,600 400,000 182,400 217,600 400,000
Investments 1,005,055 486,425 1,491,480 1,195,568 576,892 1,772,460
Current assets/(liabilities) (38,238) 112,986 86,952 161,700 (72,948) 96,992 83,422 107,466
1,149,217 599,411 304,552 2,053,180 1,305,020 673,884 301,022 2,279,926

2022 2021
6
Received from B& FUA 6,014 5,977
Paid to lllford Church (3,000) (4,000)
Balance to LDPA Funds 3,014 1,977

2022 2021
6 6
Received from B & FUA 7,217 7,170
Paid to Richmond/Putney (6,700) (6,700)
Balance to/(from) LDPA Funds 517 470