| Unrestricted | Restricted | Total Unrestricted | Total Unrestricted | Restricted | Total | |||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||||
| Notes | 2022 6 |
2022 | 2021 6 |
2021 | 2021f | |||
| f | ||||||||
| Donations and legacies |
50,300 | 50,300 | 63,000 | 63,000 | ||||
| Charitable activities |
8,291 | 357,880 | 366,171 | 11,652 | 340,549 | 352,201 | ||
| Investments | 17,524 | 22,195 | 39,719 | 15,368 | 21,830 | 37,198 | ||
| Total income | 76,115 | 380,075 | 456,190 | 90,020 | 362,379 | 452,399 | ||
| Enact((Ilh/IJ2n; Charitable activities |
6 | 101,902 | 366,715 | 468,617 | 89,659 | 374,945 | 464,604 | |
| Net gains/(losses) investments |
on | 10 | (72,692) | (99,714) | (172,406) | 66,924 | 97,169 | 164,093 |
| Net (outgoing)/incoming resources before transfers |
(98,479) | (86,354) | (184,833) | 67,285 | 84,603 | 151,888 | ||
| Gross transfers between |
||||||||
| funds | 18 | (3,631) | 3,631 | |||||
| Net (outgoing)/incoming resources |
(102,110) | (82,723) | (184,833) | 67,285 | 84,603 | 151,888 | ||
| Other recognised | gains | and | losses | |||||
| Other gains or losses | 11 | 5,205 | 5,205 | (6,849) | (6,849) | |||
| Net movement in |
funds | (102,110) | (77,518) | (179,628) | 67,285 | 77,754 | 145,039 | |
| Fund balances at 1 January 2022 |
911,140 | 839,772 | 1,750,912 | 843,855 | 762,018 | 1,605,873 | ||
| Fund balances at | 31 | |||||||
| December 2022 | 809,030 | 762,254 | 1,571,284 | 911,140 | 839,772 | 1,750,912 |
| 2022 | 2021 | |||||
|---|---|---|---|---|---|---|
| Notes | 8 | 8 | ||||
| Fixed assets | ||||||
| Property, plant and Investments |
equipment | 12 13 |
1 1,359,364 |
2 1,527,548 |
||
| 1,359,365 | 1,527,550 | |||||
| Cunent assets | ||||||
| Trade and other receivables | 15 | 11,464 | ||||
| Cash at bank and in hand | 222,182 | 232,700 | ||||
| 222,182 | 244,164 | |||||
| Current liabilities |
16 | (10,263) | (20,802) | |||
| Nel current assets | 211,919 | 223,362 | ||||
| Total assets less current liabilities | 1,571,284 | 1,750,912 | ||||
| Income funds | ||||||
| Restricted funds | 18 | 762,254 | 839,772 | |||
| ~~lri tsLfiigda |
||||||
| Designated funds: Income Generation |
Fund | 19 | 609,030 | 711,140 | ||
| General unrestricted | funds | 200,000 | 200,000 | |||
| 809,030 | 911,140 | |||||
| 1,571,284 | 1,750,912 |
| Donations | and | legacies | ||
|---|---|---|---|---|
| Unrestdicted | Unrestricted | |||
| funds | funds | |||
| 2022f | 2021 E |
|||
| Donations | and | gifts | 50,300 | 63,000 |
| Donations | and | gifts | ||
| Kaiser Wilhelm | II Fund | 50,000 | ||
| Other | 300 | 63,000 | ||
| 50,300 | 63,000 |
| Council | Council | ||||
|---|---|---|---|---|---|
| activities | activities | ||||
| 2022 | 2021 | ||||
| 6 | 5 | ||||
| Ministry | Synod fee | 345,000 | 312,000 | ||
| Pastoral | Assistance | refunds | 18,171 | 40,201 | |
| Provision | of admin | support services to DSM | 3,000 | ||
| 366,171 | 352,201 | ||||
| Analysis | by fund | ||||
| Unrestricted funds |
8,291 | 11,652 | |||
| Restricted | funds | 357,880 | 340,549 | ||
| 366,171 | 352,201 |
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2022f | 2022 6 |
2022f | 2021 6 |
2021 | 2021 | |
| Income from listed | ||||||
| investments | 16,696 | 22,195 | 38,891 | 15,348 | 21,830 | 37,178 |
| Interest receivable | 828 | 828 | 20 | 20 | ||
| 17,524 | 22,195 | 39,719 | 15,368 | 21,830 | 37,198 |
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| 7 | Support costs | |||||||
|---|---|---|---|---|---|---|---|---|
| Support | Governance | 2022 | Support | Governance | 2021 | |||
| costs | costs | costs | costs | |||||
| 6 | 6 | f | 6 | |||||
| Staff costs | 42,924 | 42,924 | 38,974 | 38,974 | ||||
| Depreciation | 409 | 409 | ||||||
| Office costs | 3,857 | 3,857 | 372 | 372 | ||||
| Insurance | 1,267 | 1,267 | 1,256 | 1,256 | ||||
| Legal fees | 3,386 | 3,386 | ||||||
| Bank charges | 122 | 122 | 136 | 136 | ||||
| Payroll processing fees | 864 | 864 | 864 | 864 | ||||
| Communication | costs | 405 | 405 | 397 | 397 | |||
| Office equipment | 52 | 52 | ||||||
| Other administration | ||||||||
| costs | 768 | 768 | 257 | 257 | ||||
| Accountancy | 2,160 | 2,160 | 840 | 840 | ||||
| Synod Assembly | 1,814 | 1,814 | 80 | 80 | ||||
| Sponsorship License |
38 | 38 | 536 | 536 | ||||
| Synod Council | 865 | 865 | 99 | 99 | ||||
| 50,259 | 4,877 | 55,136 | 46,051 | 1,555 | 47,606 | |||
| IIBSIys~fftw660 Charitable activities |
50,259 | 4,877 | 55,136 | 46,051 | 1,555 | 47,606 |
| services in the Congregations oftheir P |
astoral Region, | or were rei |
|---|---|---|
| Trustee remuneration | 2022 | 2021 |
| Pastor Cramer (until 25/4/2021) |
8,592 | |
| Pastor Jantzen | 27,584 | 27,573 |
| Pastor Rapp (until 25/4/2021) | 19,046 | |
| Pastor Klehn (from 25/4/2021) | 56,860 | 37,661 |
| Pator Thierbach (from 25/4/2021) |
63,120 | 36,297 |
| Total | 147,565 | 129,169 |
| Trustee expenses | 2022 | 2021 |
| Pastor Jantzen | 1,984 | |
| Pastor Klehn (from 25/4/2021) | 88 | |
| Lutz Lemmer (from 21/4/2018) | 132 | |
| Total | 2,204 |
| The average monthly |
number ofemployees during the year was: |
||
|---|---|---|---|
| 2022 | 2021 | ||
| Number | Number | ||
| Employment costs |
2022f | 2021 | |
| Wages and salaries Social security costs Other pension costs |
386,571 5,701 2,408 |
401,352 8,559 2,090 |
|
| 394,680 | 412,001 |
| 2022 | 2021 |
|---|---|
| Number | Number |
| Net gains/(l | osses) o |
n investments | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| funds | funds | funds | funds | ||||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||
| 6 | 6 | 6 | 6 | 6 | |||
| Revaluation | of | ||||||
| investments | (72,692) | (99,714) | (172,406) | 66,924 | 97,169 | 164,093 |
| Restricted | Restdcted |
|---|---|
| funds | funds |
| 2022 | 2021 |
| 6 | |
| (5,205) | 6,849 |
| 12 | Property, plant and e |
quipment | ||||
|---|---|---|---|---|---|---|
| Plant and | Computers | Total | ||||
| equipment 6 |
f | |||||
| Cost | ||||||
| At 1 January 2022 | 1 | 1,635 | 1,636 | |||
| Disposals | (1) | (1) | ||||
| At 31 December 2022 | 1,635 | 1,635 | ||||
| Depreciation and impairment |
||||||
| At 1 January 2022 | 1,634 | 1,634 | ||||
| At 31 December 2022 | 1,634 | 1,634 | ||||
| Carrying amount |
||||||
| At 31 December 2022 | ||||||
| At 31 December 2021 | ||||||
| 13 | Fixed asset investments | |||||
| Listed | Unlisted | Total | ||||
| investments | investments | |||||
| 6 | 6 | |||||
| Cost orvaluation | ||||||
| At 1 January 2022 | 1,451,962 | 75,586 | 1,527,548 | |||
| Valuation changes |
(172,406) | 4,222 | (168,184) | |||
| At 31 December 2022 | 1,279,556 | 79,808 | 1,359,364 | |||
| Carrying amount |
||||||
| At 31 December 2022 | 1,279,556 | 79,808 | 1,359,364 | |||
| At 31 December 2021 | 1,451,962 | 75,586 | 1,527,548 | |||
| 14 | Financial instruments | 2022 | 2021 | |||
| 6 | ||||||
| Carrying amount offinancial assets |
||||||
| Instruments measured |
at fair value through | profit or loss | 1,279,556 | 1,451,962 | ||
| 16 | Trade and other receivables | |||||
| Amounts falling due |
within one year: | 2022f | 2021 6 |
|||
| Prepayments and accrued income |
11,464 |
| Current liabilities |
|||
|---|---|---|---|
| 2022 | 2021 | ||
| 6 | 8 | ||
| Other taxation and social security | 7,222 | 5,989 | |
| Accruals and deferred | income | 3,041 | 14,813 |
| 10,283 | 20,802 |
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of net assets between funds |
|||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| funds | funds | funds | funds | ||||
| 2022f | 2022 6 |
2022 6 |
2021 6 |
2021 F |
2021 f |
||
| Fund balances are represented | by: | ||||||
| Property, | plant and | ||||||
| equipment | 1 | 1 | 2 | 2 | |||
| Investments | 597,110 | 762,254 | 1,359,364 | 707,611 | 819,937 | 1,527,548 | |
| Current assets/(liabilities) | 211,919 | 211,920 | 203,527 | 19,835 | 223,362 | ||
| 809,030 | 762,254 | 1,571,285 | 911,140 | 839,772 | 1,750,912 |