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|Report ofthe Trustees|||1 —14|
|Report ofthe Independent||Auditor|15-17|
|Statement
of Financial|Activities||18|
|Comparison
Statement|of|Financial Activities|19|
|Balance Sheet|||20|
|Statement
ofCashflows|||21|
|Notes to the Financial Statements|||22-38|
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|||||Unrestricted|Restricted|Endowment|2022 Total|2021 Total|
|---|---|---|---|---|---|---|---|---|
|||||Funds|Funds|Funds|Funds|Funds|
||||Note|E|E|E|f|E|
|Income|||||||||
|Income from donations
&legacies||||858,122|6,223||864,345|517,226|
|Income from lettings||||194,334|25,914||220,248|172,73T|
|Investment
income||||201,875|118,065||319,940|291,156|
|Income from charitable
activities||||214,865|27,410||242,275|164,382|
|Other income||||6,626|59,719||66,345|60,639|
|Total||||1,475,822|237,331||1,713„153|1,206,140|
|~Ex enditure|||||||||
|Expenditure
on lettings||||143,658|||143,658|167,871|
|Expendable
on charitable|activities|||694,174|302,527||996,701|967,710|
|Total||||837,832|302,527||1,140,359|1,135,581|
|Net Income/(Expenditure)||||637,990|(65,196)||572,794|T0,559|
|Extraordinary
item|||8|1,255,342|||1,255,342||
|Gross transfers
between funds||||14,263|(14,263)||||
|Net income/(expenditure)
other recognised
gains|before
and losses|||1,907,595|(79,459)||1,828,136|70,559|
|Other recognised
gains/(losses)|||||||||
|Gains/(losses)
on investment||assets||(669,558)|(234,648)|(72,284)|(976,490)|1,274,130|
|Gains/(losses)
on investment||properties||9,116|||9,116||
|Total other recognised|gains/(losses)|||(660,442)|(234,648)|('72,284)|(967,374)|1,274,130|
|Net movement
in funds||||1,2471153|(314,107)|(72,284)|860,762|1,344,689|
|Total funds brought
forward||||11,163,634|3,570,834|1,209,950|15,944,418|14,599,729|
|Total Funds c/f||||12,410,T87|3,256,72T|1,137,666|16,805,180|15,944,418|
##
##
|||||Unrestricted|Restricted|Endowment|2021 Total|
|---|---|---|---|---|---|---|---|
|||||Funds|Funds|Funds|Funds|
|Income||||||||
|Income from donations|&legacies|||483,178|34,048||517,226|
|Income from lettings||||148,077|24,660||172,737|
|Investment
income||||177,339|113,817||291,156|
|Income from charitable|activities|||144,016|20,366||164,382|
|Other income||||60,639|||60,639|
|Total||||1,013,249|192,891||1,206,140|
|~Ex enditure||||||||
|Expenditure
on lettings||||167,871|||167,871|
|Expendable
on charitable||activities||664,233|303,477||967,710|
|Total||||832,104|303,477||1,135,581|
|Net Income/(Expenditure)
transfers||before||181„145|(110,586)||70,559|
|Gross transfers
between||funds||||||
|Net income/(expenditure)
other recognised
gains||before
and losses||181,145|(110,586)||70,559|
|Other recognised
gains/(losses)||||||||
|Gains/(losses)
on investment|||assets|951,125|245,785|77,220|1,274,130|
|Net movement
in funds||||1,132,270|135,199|77„220|1,344,689|
|Total funds brought
forward||||10,031,364|3,435,635|1,132,730|14,599,729|
|Total Funds c/f||||11,163,634|3,570,834|1,209,950|15,944„418|
##
|||Unrestricted|Restricted|Endowment|2022 Total|2021 Total|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|Funds|
||Note|E|E|E||E|
|Non Current Assets|||||||
|Tangible Assets|13|1,035,192|405,965|265,105|1,706,262|1,788,107|
|Investment
Property|14|3,191,897|229,500||3,421,397|3,590,562|
|Investments|15|7,233,437|2,188,012|872,561|10,294,010|10,770,359|
|||11,460,526|2,823,477|1,137,666|15,421&669|16,149,028|
|~Csrres
Assets|||||||
|Debtors|16|35,746|||35,746|43,000|
|Cash at bank &on deposit||998,257|438,897||1,437,154|1,114,727|
|||1,034,003|438,897||1,4?2,900|1,157&727|
|Creditors|||||||
|Amounts
falling due
within one year|17|72,992|5,647||&8639|~9t,996|
|Net Cunent Assets||961,011|433,250||1,394,261|1,065,732|
|Creditors|||||||
|Amounts
falling due after|||||||
|more than one year|18|(10,750)|||(10,750)|(1,2?0,342)|
|Net Assets||12,410,787|3,256,727|1,137,668|16,805,180|15,944,418|
|Funds|||||||
|Unrestricted
Funds||12,410,767|||12,410,787|11,163,634|
|Restricted
Funds|||3,256,727||3,256,727|3,570,834|
|Endowment
Funds||||1,137,666|1,137,666|1,209,950|
|Total Funds|20|12,410,787|3,256,?27|1,137,666|16,805,180|15,944,418|
##
|||2022|2021|
|---|---|---|---|
|Cash flow from operating
activities|Note 24|567,437|85,116|
|Cash flow from investing
activities||||
|Payments
to acquire tangible assets||(31,134)|(7.290)|
|Payments
to acquire investment
properties|||(6,416)|
|Proceeds from sales oftangible assets||117,100|165,342|
|Proceeds from sales of investment
properties||169,165||
|Payments
to acquire investments||(500,141)||
|Net cash flow from investing
activities||(245,010)|151,636|
|Net increase /(decrease)
in cash and cash equivalents||322,427|236,752|
|Cash and cash equivalents
at 1 January||'l,114,727|877,975|
|Cash and cash equivalents
at 31 December||1,437,154|1,114,727|
|Cash and cash equivalents
consist of:||||
|Cash at bank and
in hand||1,437,154|1,114,727|
##
##
##
##
##
|2|INCOME FROM|DONATIONS 8 LEGACIES|DONATIONS 8 LEGACIES|||
|---|---|---|---|---|---|
|||||2022|2021|
||Unrestricted|||F|F|
||Closed Church Receipts|||726,384|372,737|
||Government
Furlough
Grants||||2,424|
||Covid Business Grant - Pilton Grant||||7,000|
||City of Nottm Covid Business Grant||||12,500|
||Memorial
Hall Trust Grants|||30,870|29,400|
||Church Support -|Closed|Church Receipts|80,710|41,415|
||Church Support Donations|||9,823|15,076|
||Youth & Children|Receipts||||
||Legacy|||8,724||
||General Purposes|Donations||1,611|2,626|
|||||858,122|483,178|
||Restricted|||||
||CF 50th Appeal -|Christian|Aid|5,170||
||Kenya Appeal - Christian||Aid||3,530|
||Vaccine Appeal -|Christian|Aid||857|
||CIPT - Fees|||960|750|
||CIPT - Donations|||||
||Library Donations||||1,128|
||CWM Covid Gift ofGrace||||26,643|
||CF Churches
Gift|ofGrace|||1,070|
||CIPT - Course Materials|||93|70|
|||||6,223|34,048|
||Total|||864,345|517,226|
|3|INVESTMENT INCOME|||||
|||||2022|2021|
||||||E|
||Unrestricted|||201 875|177338|
||Restricted|||118085|113817|
||Total|||319,940|291,156|
##
##
|4|INCOME FROIN CHARI|TABLE ACTIVITIES|||
|---|---|---|---|---|
||||2022|2021|
||Unrestricted||||
||Church
Affiliation Fees||?1,610|76,293|
||Ministers'
Pension||54,667|55,462|
||CF 50th Anniversary||414|188|
||CFL - Admin Charges
CFL - 10%Management|Fee|4,816
73,769|3,962|
||Congregationalist||900||
||Refresh||865|1,050|
||Pilton Green Lettings
Payroll Services||3,950
1,600|3,925
1,240|
||ACAT Membership||890|910|
||Associate Membership||210|861|
||Personal
Membership||672|41|
||Other Income||502|84|
||||214,865|144,016|
||Restricted||||
||Congregational
Institute|for Practical Theology|27,410|20,366|
||||27,410|20,366|
||Total||242,275|164,382|
|5|OTHER INCOME||||
||||2022|2021|
||Unrestricted||E||
||Profit/(Loss)
on sale of Fixed Assets||6,626|60 839|
||Restricted||||
||Profit/(Loss)
on sale ofWelfare Property||59,719||
||Total||66,345|60,639|
|6|EXPENDITURE ON LETTINGS||||
||||2022|2021|
||Unrestricted||||
||Staff costs and overheads||57,795|81,518|
||Accommodation
costs||79,866|100,951|
||Other expenditure||5,997|5,402|
||Total||143,658|167,871|
##
##
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##
##
|CHARI|TABLE|ACTIVITIE|S - GRANTS PAYABLE|||||
|---|---|---|---|---|---|---|---|
|||||2022||2021||
|||||Grants to
Grants|to|Grants to
Grants|to|
|||||Institutions
Individuals||Institutions
Individuals||
|||||K|K|K|K|
|Payable|From:|||||||
|Sydney|Berry Trust||||21,853||24,805|
|Education
Fund||||||||
|Other|||||67||415|
|Horne/8otwright|||||700||700|
|Church|Support|Grants||27,376||33,000||
|Special|Appeals|- Christian|Aid|1,011||4,171||
|Gift ofGrace - Church Grants||||5,980||17,280||
|IfOnly.|..Action|Grants||1,700||14,000||
|Mission|Initiative|Grants||||14,000||
|Grants|payable|from the CF Area Funds||103,584||66,143||
|Total||||139,651|22,620|148,594|25,920|
##
||||2022|2021|
|---|---|---|---|---|
||||E|E|
|Depreciation||-owned assets|(62,224)|(80,?44)|
|Auditors|remuneration||(14,150)|(17,200)|
|Total|||(76,3?4)|(97,944)|
##
##
|STAFF COSTS|||
|---|---|---|
||2022f|2021|
|Wages and salaries|375,970|379,926|
|Social security costs|29,712|29,020|
|Pension costs|36,954|37,643|
||442,636|446,589|
##
##
##
|||||||Freehold|Computer|Computer|Fixtures 8|Motor||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||property|Equipment||fittings|Vehicles|Total|
|||||||||||K||
|Cost||||||||||||
|Balance b/f||||||1,634,507||53,048|657,284|12,526|2,357,365|
|Additions||||||950||6,609|839|22,736|31,134|
|Disposals||||||(50,755)||||(12,526)|(63,281)|
|Balance c/f||||||1 584,702||59,657|658,123|22,736|2,325,218|
|Depreciation||||||||||||
|Balance b/f||||||||31,195|527,363|10,700|569,258|
|Charge for the||year||||||11,612|45,944|4,668|62,224|
|Disposals||||||||||(12,526)|(12,526)|
|Balance c/f||||||||42,807|573,307|2,842|618,956|
|Net Book Value||||||||||||
|Brought forward||||||1,634,507||21,853|129,921|1,826|1,788,107|
|Carried forward||||||1,584,702||16,850|84,816|19,894|1,706,262|
|All assets are|used for charitable|||purposes.||||||||
|All properties|are 100/0 owned||by|the Congregational|||Federation|||||
|The Custodian||Trustee ofthe|properties||is|The Congregational||Federation|Ltd|||
|INVESTMENT||PROPERTY||||||||||
|MARKET VALUE|||||||||2022||2021f|
|At 1 January 2022|||||||||3,590,562||3,322,146|
|Additions|||||||||||6,416|
|Disposals|||||||||(169,165)|||
|Revaluation|||||||||||262,000|
|At 31 December 2022|||||||||3,421,397||3,590,562|
##
##
##
##
|||||
|---|---|---|---|
|NON CURRENT ASSET|INVESTIIENTS|2022 Listed|2021 Listed|
|||Investments|Investments|
|||f||
|Market Value||||
|At 1 January||10,770,359|9,758,229|
|Net Additions/(Disposals)||500,141||
|Unrealised
gains/(losses)|on investments|976,490|1,012,130|
|At 31 December||10,294,010|10,7T0,359|
##
##
##
|DEBTORS||||
|---|---|---|---|
|||2022|2021|
|||E|F|
|Amount
falling due within one year:||||
|Trade Debtors||2,556|4,109|
|Prepayments|and accrued income|32,555|38,111|
|Other Debtors||635|780|
|Total||35,?46|43,000|
|CREDITORS||||
|||2022|2021|
|Amount
falling due within one year:||||
|Trade Creditors||22,940|10,742|
|Taxation
&Social Security||8,395|8,346|
|Other Creditors||7,963|8,824|
|Accruals||39,341|64,063|
|Total||78,639|91,995|
##
##
|||||2022|2021|
|---|---|---|---|---|---|
|Amount|falling due after|more than|one year:|||
|Accruals||||10,750|15,000|
|Due to The Congregational||Federation|Ltd||1,255,342|
|Total||||10,750|1,2T0,342|
##
##
##
||||At 01.01.22|income|Expenditure|G/L|Revaluation|Transfers|At 31.12.22|
|---|---|---|---|---|---|---|---|---|---|
|Unrestric
ed Fu|ds||6||6||Surplus
6|6|f|
|General Purposes|||1,442,993|233,335|(318,347)|(80,679)||82,042|1,359,344|
|Desi
nated Funds||||||||||
|Property|||1,784,395|||1,255,342||(169,166)|2,870,571|
|Trading|||960,967|138,563|(155,478)|||14,263|958,315|
|Ministers'
Pension|||314,866|86,324|(84,783)|(30,043)|||286,364|
|Church Support Grants|||111,876|91,340|(28,702)|(869)|||173,645|
|Church Support -|Dept||1,877|23,155|(128,259)|||105,104|1,877|
|Church Support -|Safeguarding|||23,155|(39,402)|||16,247||
|Church Financial|Services||937,052|130,410|(78,202)|(87,655)|||901,605|
|Protected Programme|||5,609,608|746,871||(461,196)||(36,217)|5,859,066|
|CFArea Funds||||2,669|4,659|||1,990||
||||11,163,634|1,475,822|(837,832)|694,900||14,263|12,410,787|
|Restricted
Funds||||||||||
|Homes for Retired|Ministers||769,646|78,276|(30,795)|(7,523)|||809,604|
|Education|||42,078|1,089||(3,848)|||39,319|
|Sidney Beny|||151,634|4,053|(21,853)|(14,320)|||119,514|
|Church Support -|CIPT||1,340,918|90,848|(137,604)|(105,107)|||1,1eg,o55|
|Special Appeals|||1,011|5,170|(1,011)||||5,170|
|CWM MSP4|||50,443|314|||||50,757|
|CSC - ifonly...Mission||Initiative|1,700||(1,700)|||||
|CSC - CWM Gift ofGrace|||20,243||(5,980)|||(14,263)||
|CF Area Funds|||1,193,161|57,581|103,584|103,850|||1,043,308|
||||3,570,834|237,331|(302,527)|(234,648)||(14,263)|3,266,727|
|Permanen
E dowme||ts||||||||
|General Purposes|Property||91,654||||||91,654|
|Homes for Retired|Ministers||173,451||||||173,451|
|CF Area Funds|||944,845|||72,284|||872,561|
||||1,209,950|||(72,284)|||1,137,666|
|Total Funds|||15,944,418|1,713,153|(1,140,359)|287,968|||16,805,180|
##
##
##
##
##
##
##
##
##
##
##
##
||From|GP Property - 28, Arnside Ave, Oldham|GP Property - 28, Arnside Ave, Oldham|169,646|
|---|---|---|---|---|
||To|PPF - 28,|Arnside Ave, Oldham|(178,761)|
||To|GP Property - 60 Meadow Rise, Llaharan||(480)|
||From|PPF - 60,|Meadow Rise, Llanharan|91,637|
|||||82,042|
|General|Purpose|Property|Fund||
||To|GP Property - 28, Arnside Ave, Oldham||(169,646)|
||From|PPF - 60,|Meadow Rise, Llanharan|480|
|||||(169,166)|
##
|From|GP Property - 28, Arnside Ave, Oldham|GP Property - 28, Arnside Ave, Oldham|GP Property - 28, Arnside Ave, Oldham|178,761|
|---|---|---|---|---|
|Congregational||Federation|Area Funds|(1,990)|
|Safeguarding||/ Accreditation|Group|(16,247)|
|Church|Support Dept|||(105,104)|
|GP||||(91,637)|
|||||(36,217)|
##
##
##
||||At 01.01.21|Income|Expenditure|G/L|Revaluation|Transfers|At 31.12.21|
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted
Funds|||E|E|E|E|Surplus
E|f|E|
|General Purposes|||1,396,421|307,940|(288,586)|94,274|262,000|(329,056)|1,442,993|
|Desi na ed Funds||||||||||
|Property|||1,615,978|||||168,417|1,784,395|
|Trading|||1,051,544|92,863|(183,440)||||960,967|
|Ministers'
Pension|||287,593|84,959|(88,042)|30,356|||314,866|
|Church Support Grants|||88,596|56,735|(34,333)|878|||111,876|
|Church Support - Dept||||21,345|(121,468)|||102,000|1,877|
|Church Support
—Safeguarding||||21,300|(36,856)|||15,556||
|Church
Financial Services|||868,334|53,512|(74,986)|90,192|||937,052|
|Protected Programme|||4,722,799|372,789||473,425||40,595|5,609,608|
|CF Area Funds|||99|1,806|4,393|||2,488||
||||10,031,364|1,013,249|(832,104)|689,125|282,000||11,163,634|
|Restricted Funds||||||||||
|Homes for Retired Ministers|||767,584|17,381|(23,493)|8,174|||769,646|
|Education|||37,140|1,050||3,888|||42,078|
|Sidney Berry|||155,518|4,448|(24,805)|16,473|||151,634|
|Church Support
- CIPT|||1,283,964|83,320|(138,293)|111,927|||1,340,918|
|Special Appeals|||795|4,387|(4,171)||||1,011|
|CWM MSP3|||24,789|4||||(24,793)||
|CWM MSP4|||26,260||(610)|||24,793|50,443|
|CSC - ifonly. ..Mission|Initiative||16,382||(14,682)||||1,700|
|CSC - CWM Gift ofGrace|||9,810|27,713|(17,280)||||20,243|
|CSC - CWM Covid Mission||Initiativ&|14,000||(14,000)|||||
|CFArea Funds|||1,099,393|54,588|66,143|105,323|||1,193,161|
||||3,435,635|192,891|(303,477)|245,?85|||3,570,834|
|Permanent
Endowments||||||||||
|General Purposes
Property|||91,654||||||91,654|
|Homes for Retired Ministers|||173,451||||||173,451|
|CFArea Funds|||867,625|||77,220|||944,845|
||||1,132,730|||77,220|||1,209,960|
|Total Funds|||14,599,729|1,206,140|(1,135,581)|1,012,130|262,000||15,944,418|
##
##
|||Endowments|Expendable
f.|Accum Income
f|Total @31.12.21|
|---|---|---|---|---|---|
|CF in Wales||25,480|39,213|3,146|67,839|
|East Midlands||40,634|19,458|3,158|63,250|
|Eastern||41,020||3,371|44,391|
|-Church|Ext|66,321||4,746|71,067|
|North East||109,271|16,742|12,718|138,731|
|North West||80,121|681,165|16,831|778,117|
|-Church|Ext|12,340|90,576|1,961|104,877|
|North West Midlands||47,027|6,745|15,255|69,027|
|South East||260,605|110,183|21,411|392,199|
|-Church|Ext|31,912||9,550|41,462|
|South West||230,114|63,784|350|294,248|
|South West Midlands|||?2,212|586|72,798|
|Total||944,845|1,100,078|93,083|2,138,006|
##
##
##
|||Unrestricted|Restricted|Permanent||
|---|---|---|---|---|---|
|||Funds|Funds|Endowments|Total|
||||||E|
|Fund balances at 31stDecember 2022 are||||||
|represented|by:|||||
|Fixed Assets||1,035,192|405,965|265,105|1,706,262|
|Investment|Property|3,191,897|229,500||3,421,397|
|Investments||7,233,437|2,188,012|872,561|10,294,010|
|Net Current|Assets|961,011|433,250||1,394,261|
|Creditors more than one year||(10,750)|||(10,750)|
|Total||12,410,787|3,256,727|1~137„666|16,805,180|
|||Unrestricted|Restricted|Permanent||
|||Funds|Funds|Endowments|Total|
|Fund balances at 31stDecember 2021 are||||||
|represented|by:|||||
|Fixed Assets||1,066,350|456,652|265,105|1,788,107|
|Investment|Property|3,361,062|229,500||3,590,562|
|Investments||7,339,854|2,485,660|944,845|10,770,359|
|Net Current|Assets|666,710|399,022||1,065,732|
|Creditors more than one year||(1,270,342)|||(1,270,342)|
|Total||11,163,634|3,570,834|1,209,950|15,944,418|
##
|were:||||||||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
|||||||K||
|Funds to The Congregational||Federation||Limited||||
|Payment of Independent|Examination||/ Audit||Fee|3,250|7,500|
|Funds from The Congregational||Federation|||Limited|||
|Costs relating to closed|churches||||||173|
|Loan relating to a closed|church||||||30,000|
|Affiliation Fees|||||||180|
|Closed church sale distribution||||||880,862|414,153|
##
##
##
||2022|2021|
|---|---|---|
|||F|
|Net movement
in funds for the year|860,762|1,344,689|
|Depreciation|62,224|80,744|
|(Profit)/loss
on disposal oftangible fixed assets|(66,345)|(60,639)|
|(Gains)/losses
on investments|976,490|1,012,130|
|Investment
property
revaluation||(262,000)|
|(Increase)/decrease
in debtors|7,254|35,255|
|Increase/(decrease)
in creditors|(1,272,948)|(59,312)|
|Net cashflow from operating
activities|567,437|85,116|
|ECONCILIATIO|N
OF NET DEBTANALY|SIS AT 2022||
|---|---|---|---|
||1 January|Cash flows|31 December|
|Cash|1,114,727|322,427|1,437,154|
||1,114,727|322,427|1,437,154|