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2021-12-31-accounts

Page
Structure
and Management
Reference and Administrative
Details
Governance
Report
Independent
Examiner's
Report
Statement of Financial
Activities		 10
Balance Sheet
Notes to the Financial Statements 12

THE CONGREGATION
OF YAHWEH
27a Carlton Road,
Sneinton,
Noitingham,
NG3 2DG
Chari
Registration
No: 245132
Reference and Administrative
Details
Bankers: Santander
Business Banking
Bridle Road, Bootle, L304GB
Nationwide
Building Society
Kings Park Road, Moulton
Park, Northampton,		 NN3 ONW
The Charity Bank Ltd
Fosse House, 182 High Street, Tonbridge, TN9 1BE
Independent Examiner: Jason Seagrave FCCA, Seagrave French LLP,
1 Poplars Court, Lenton Lane, Nottingham, NG7 2RR
Insurance Brokers: BHIB Insurance
Brokers
Grove Park, AGM House, 3Barton Close, Enderby,
Leicester, LE191SJ
Investment Advisors: 1825
1 Holly Street, SheiYield, S1 2GT

Unrestricted Restricted Total Total
Funds Funds 2021 2020
Note 6 8
Incoming
Resources
Incoming Resources from generated funds:
Voluntary
income
Donations
and gifts		 160,754 40,859 201,613 173,224
Grants 500
Activities for generating
funds
Trading
Income		 3,452 3,452 3,852
Rental Income 9,416 9,416 7,635
Investment
Income		 2,739 2,739 8,820
Net gain on disposal offixed assets 200
Total incoming resources 176361 40 859 217220 194231
Resources Expended
Cost ofgenerating
funds:
Fundraising
trading		 6 6 190 6 190 7131
Charitable
expenditure:
Ministerial 32,961 7,468 40,429 41,378
Management
and Administration		 130888 130888 127373
163849 7468 171317 168751
Governance costs 2 100 2 100 2 100
Total Resources Expended 172139 7468 179607 177982
Net
(outgoing)/incoming
transfers		 resources before 4,222 33,391 37,613 16,249
Transfers
Other recognised
gains/(losses)
Realised gains/(losses)
on investment		 assets
Unrealised
gains/(losses)
on investment		 assets 15927 15927 ~4173
Net Movement
in Funds		 20,149 33,391 53,540 12,076
Reconciliation
offunds:
Total funds
brought
forward		 882 381 10542 892923 880 847
Total funds carried forward

Balance Sh eet as at 31 Decem ber 2021
2021 2020
Note E
Fixed Assets
Intangible
Assets		 9
Tangible Assets 10 428,152 432,214
Investments 11 288,175 212,248
716,327 644,462
Current Assets
Debtors 12 31,853 39,354
Short Term Deposits 182,941 204,913
Cash at Bank and in hand 18 503 7475
233,297 251,742
Creditors: amounts falling due within one year 13 ~3161 3281
Net Current Assets 230 136 248461
Total assets less current liabilities 59222
Funds:
Unrestricted
funds
General funds 886,464 859,764
Designated
Funds		 16066 22 617
902,530 882,381
Restricted
Funds		 43933 10542
Total Funds 15 892923

2 Donations and Gifts and Gifts 2021 2020
8 8
Unrestricted
Donations
Tithes		 and gifts 8,646
127,709		 12,453
114,681
Events 7,111 4,589
Others
Income tax credits 17288 20 791
160,754 152,514
Restricted Donations
Donations and gifts 40859 20710
201 613 173224
3 Trading Activities 2021
F		 2020
8
Trading Income
Printing		 3,302 3,650
Sundry Sales 150 202
3452 3852
4 Investment Income 2021 2020
S 8
Interest Received 890 1,175
Income receivable from investment funds and unit trusts 1 849 7645
2739 8820

6 Analysis ofTotal Resour ces Expended
Staff Other direct Other Total Total
Costs
f		 Costs
6		 Costs
6		 2021
6		 2020
6
Fundraising
trading
Trading
expenditure
Publishing 4,938 1,252 6,190 7,131
Ministerial 31,096 9,333 40,429 41,378
Management
and administration		 85,939 43,287 1,662 130,888 127,373
Governance
costs		 2 100 2 100 2 100
85939 79321 14347 179607 177982
7 Other Costs include: 2021 2020
6 6
Independent
Examiner's		 remuneration 2,100 2,100
Loss on disposal offixed assets
Depreciation
and amortisation		 12247 12332
14347 14432
8 Staff Costs 2021 2020
6 6
Wages and Salaries
Social Security costs		 82,387
1,948		 78,823
1,652
Pension costs 1 604 1 477
85939 81952
Average number ofemployees
No employee was paid 660,000 per annum or above.
The allocation ofstaff costs by department are analysed in note 6above.
9 Intangible
Fixed Assets		 Website
6
Cost
1 January 2021 10,055
Additions
31 December 2021 10055
Depreciation
At1 January2021 10,055
Charge for the year
31 December 2021 10055
Net Book Value
31December 2021
31 December 2020

THE CONG THE CONG REGATION OF YAHWEH
Notes Forming Part ofthe Financial Statements for the Year Ended 31 December 2021
10 Tangible Fixed Assets Plant and Fixtures Land and Total
Machinery and Buildings
Fittings
E
Cost
1 January 2021
Additions		 4,709
8,185		 68,399 549,728 622,836
8,185
Disposals
31 December 2021 12894 68399 549 728 631 021
Depreciation
1 January 2021
Charge for the year		 2,163
1,252		 68,399 120,060
10,995		 190,622
12,247
Disposals
31 December 2021 3415 68399 131055 202 869
Net BookValue
31 December 2021 ~9479 ~418673 ~428 152
31 December 2020 2 546 429668 432 214
The trustees are of the opinion that the market value ofthe Land and Buildings is significantly
higher than		 the carrying
value. However,
given most		 ofthese properties are churches, it is impractical to quantify the difference.
11 Fixed Asset Investments
Market value
1 January 2021 212,248
Additions 60,000
Disposal proceeds
Net investment
gains/(losses)		 15927
31 December 2021 288 175
All fixed asset investments, except L'250 of silver coins, relate to investment trusts and unit trusts and are administered
by the fund managers 1825.The trustees are ofthe opinion that the valuation will have altered since the year end, as is
expected with such investments
which fluctuate		 daily. However,
it is considered		 impractical to quantify the difference.
12 Debtors: amounts falling due within one year 2021 2020
8
Trade Debtors
Other Debtors 2,224 5,040
Prepayments
and accrued income
Loans		 2,095
27534		 3,030
31 284
31853 39354
13 Creditors: amounts falling due within one year 2021 2020
6 E
Other Creditors 1,061 1,181
Accruals 2 100 2 100
3 161 3281

Net Net
14 Analysis of Net Assets between Funds Fixed Current Total
Assets Assets
E 6
Unrestricted
Funds
General funds 716,327 170,137 886,464
Designated
Funds:
Legacy Fund
Other designated		 funds 15,762
304		 15,762
304
Restricted
Funds
International
Development
The Building
Fund		 Fund 13,066
8,416		 13,066
8,416
ARK Food Bank Projects 20,000 20,000
Other restricted
funds		 2 451 2451
Total Funds 716327 230 136 946 463
The Legacy Fund consists of a legacy left to the charity in the will ofa longstanding member primarily (but not
exclusively)
to be		 used for professionally recording the Songs of the Congregation and getting them into the
public domain.
The International Development Fund aims to provide financial support for those asked to visit churches
or
mission
projects		 overseas; to provide resources and literature
to train		 members of likeminded overseas
congregations;
to		 supply bibles, food, water and medicine to countries currently in fellowship with CoY UK.
The Building
Fund consists		 of donations towards the refurbishment of the Charity's properties on Carlton
Road, Nottingham.
The ARK Food Bank Projects Fund consists ofa donation
from one		 individual to be used for the Ark Food
Bank and its projects. It has been kept separate in case that person wishes to see how the money has been
Used.
15 Summary offund movements
Fund Fund
balances as Transfers and balances as
at 1 January Incoming Outgoing Gains i at 31 December
2021 resources
6		 resources
6		 (losses)
6		 2021
6
Unrestricted
Funds
General funds 859,764 174,428 (163,655) 15,927 886,464
Designated
Funds:
Legacy Fund 20,285 497 (5,020) 15,762
Other designated
funds		 2,332 1,436 (3,464) 304
Restricted Funds
International
Development
Fund		 6,558 6,743 (235) 13,066
The Building
Fund		 1,783 6,779 (146) 8,416
ARK Food Bank
Projects (via SGC)
Other restricted
funds		 2201 20,000
7337		 ~7087 20,000
2 451
Total Funds 892923 217220 ~179607 15927 946463

Operating Lease Commitments
At the year end the charity had the following annual commitments:
Operating leases which expire 2021 2020
E E
Within one year 3,109
In the second to fifth years