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2022-09-30-accounts

Total Total
Notes 2022 2021
Income and endowments from:
Donations and legacies 2 259,197 171,069
Charitable activities 3 2,306 2,103
Investments 4 242,433 200,570
Total income 503,936 373,742
Expenditure on:
Raising funds
- investment management fees
38,920 35,267
Charitable activities 5 318,639 293,225
Total expenditure 357,559 328,492
Net income/(expenditure) before investment
gains/(losses) 146,377 45,250
Net losses/(gains) on investments
Gain on revaluation of investment properties
12
10
(337,894) 586,952
567,ooo
Loss on disposal of fixed assets
Foreign exchange (gain)/loss
(17)
992
(38)
Net movement in funds (190,542) 1,199,164
Reconciliation of funds
Fund balances brought forward at 1 October 2021 14 11 10,477,429
Fund balances carried forward at 30 September 2022 14 El 1

Note 2022 2021
Fixed Assets
Tangible fixed assets 9 1,212,323
Investment properties 10 5,100,000
6,312,323 6,384,421
CurrentAssets
Reading Room Stock 6,038 5,133
Debtors 11 28,338 30,426
Waverton Investment Portfolio 12 5,063,796
Cash at bank and in hand 100,820 224,306
5,200,646 5,323,661
Creditors: amounts falling due within one year 13 26,918 31,489
Net CurrentAssets 5,173,728 5,292,172
NetAssets 15 El 1 El 1
Funds
Unrestricted
-
General
14 2,453,341 2,571 ,785
- Designated Fund
Youth Fund
14 16,747 16,747
- Designated Fund — Fixed Asset Fund 14 6,312,323 6,384,421
- Designated Fund — Building Fund 14 2,703,640 2,703,640
14 El 1 El 1

recorded at tra nsact ion price. Any losses arising from i mpairments are recognised
in expe

nditure.
DONATIONS AND LEGACIES Total Total
2022 2021
Collections 4,628 1,366
Donations 4,960 9,590
Covenants 6,2221 10,018
Legacies 243,388 150,095
259,197 E171,069
CHARITABLEACTIVITIES Total Total
2022 2021
Reading room sales 2,306 2,103
INVESTMENT INCOME Total Total
2022 2021
Rent 130,413 103,134
Dividends and interest 112,020 97,436
€242,433 E200,570

5. ANALYSISOF EXPENDITURE Direct Grants Support Total Total
ON CHARITABLEACTIVITIES costs funding costs 2022 2021
Salaries 38,123 51,499 89,622 96,156
Fees- organist and soloists 18,180 18,180 25,800
Reading room purchases 5,381 5,381 5,658
Lectures 4,892 4,892 6,092
Grants/subsidies paid (note 7) 34,248 34,248 30,154
Church maintenance 41,483 41,483 9,801
Telephone, light and heat
Printing and stationery
10,161
3,352
10,161
3,352
9,214
3,194
Insurance 6,744 6,744 6,301
IT Support 2,536 2,536 3,489
Bank charges 558 558 580
Professional fees 6,371 6,371 14,013
Investment property refurbishment 11,880 11 ,880 3,439
Investment property utilities 2,938 2,938 3,617
Miscellaneous expenses
Governance costs
- Audit fees
86
4,078
86
4,078
3,480
Depreciation of church building 67,894 67,894 67,894
Depreciation of equipment 3,674 3,674 4,343
Travel expenses 4,561 4,561
€66,576 E34,248 €217,815 E318,639 293,225
6. ANALYSISOF COMPARATIVEDIRECT Direct Grant Support Total
AND SUPPORTCOSTS BY ACTIVITY costs funding Costs 2021
Church activities E71 ,210 €30,154 El 91 ,861 €293,225
7. ANALYSISOF GRANTS Donations Donations
to to Total Total
institutions individuals 2022 2021
Church activities E34,OOO 2248 E34,248 230,154
Recipients of donations to institutions 2022 2021
Hawthorne Trust Limited 20,000 10,000
The Aid Fund 1,ooo 1 ,ooo
Glass Door Homeless Charity 2,000 2,000
TMC Emergency Relief 1,ooo 1 ,ooo
Easter Camp Donation 1,ooo 1 ,ooo
Sunrise of Africa 1 ,ooo 1 ,ooo
Mountlands Trust Limited 5,000 4,000
Whitehaven Trust Limited 4,000
Joint CS Reading Room 1 ,ooo 1,000
Polish Church 2,000
Focus Donation 1 ,ooo
Visiting Nurse Service London 3,000
234,000 29,000

8. STAFF COSTS 2022 2021
Salaries and Wages 87,695 92,286
Social Security Costs 889 2,632
Pension Costs 1,038 1,238
E89,622 296,156
The average number of employees,
analysed by function was:
2022
Number*
2021
Number*
Church Services 2 2
Reading Room 2 2
Church Building 1 1
Management and Administration 2 2
7 7

Total remuneration received by key man agement amounted to ENil (2021 : EN l ).
9. TANGIBLE FIXEDASSETS Freehold
Property
Office
Church Property Furniture &
Building Improvements Equipment Total
Cost or Valuation
Balance at 1 October 2021 978,323 107,651 2,285,974
Additions in the year
Disposals in the year
(530) (530)
Balance at 30 September 2022 978,323 107,121 2,285,444
Depreciation
Balance at 1 October 2021 904,592 96,961 1 ,001 ,553
Charge for the Year 67,894 3,806 71,700
Eliminated on disposal (132) (132)
Balance at 30 September 2022 972,486 100,635 1,037,121
Net Book Value at
30 September 2022 El €5,837 E6,486 El
Net Book Value at
30 September 2021 E73,731 EIO,690 El

10. INVESTMENT PROPERTIES 2022 2021
Market Value at 30 September2022 and 30 September 2021
Analysis of Investment Properties
6 Wrights Lane
51 Iverna Gardens 100,000 100,000
156/156A Fulham Road
€5,100,000
MeadowcroftSurveyors LLP. In the opinion of the Trustees, th e current value is not materia lly different.
11. DEBTORS 2022 2021
Accrued Income 28,338 €30,426
12. WAVERTONINVESTMENT PORTFOLIO Listed Investments
2022 2021
Market Value at 1 October 2021 4,935,386 4,215,526
Charity Property Fund at 1 October 2021 128,410 123,757
4,339,283
Additions at cost 1,598,134
Disposals at market value (840,692)
Unrealised(loss)/gain on marketable securities (302,872) 545,842
Market Value at 30 September2022
Analysis of investment gains/(losses) 2022 2021
Unrealised (loss)/gains on revaluations (302,872) 545,842
Realised (losses)/gains on disposal (35,022) 41,110
E586,952

CREDITORS: Amounts falling due within one year 2022 2021
Accruals 20,570 24,770
Other creditors 6,348 6,719
€26,918 €31,489

UNRESTRICTED FUNDS Fixed
General Youth Building Assets
Reserves Fund Fund Fund Total
Balance at 1 October 2021 2,571 ,785 16,747 6,384,421
Deficit for the Year (190,542) (190,542)
Transfers between Funds 72,098 (72,098)
Balance at 30 September 2022 El6,747
Fixed
General Youth Building Assets
Reserves Fund Fund Fund Total
Balance at 1 October 2020 16,747 5,881,128 10,477,429
Surplus for the Year 1,199,164 1,199,164
Transfers between Funds (503,293) 503,293
Balance at 30 September 2021 El 6, 747

Transfers between funds represen t the movemen ts on fixed assets.
15. ANALYSISOF NET ASSETS Fixed
BETWEEN FUNDS General Youth Building Assets
Reserves Fund Fund Fund Total
2022
Fixed Assets 6,312,323 6,312,323
Marketable Securities 2,361 ,810
Other Net Current Assets 91 ,531 16,747 108,278
Balance at 30 September 2022 €16,747

mparative information for the analy sis of net asset s between f unds in the pre vious year is as follows:
Fixed
General Youth Building Assets
Reserves Fund Fund Fund Total
2021
Fixed Assets 6,384,421 6,384,421
Marketable Securities 2,360, 156 2,703,640
Other Net Current Assets 211 ,629 16,747 228,376
Balance at 30 September 2021 216,747 El 1