OpenCharities

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2023-12-31-accounts

ReferenceandAdministrativeDetails 1
Trustees'sReport 2to 4
StatementofTrustees'sResponsibilities 5
IndependentExaminer'sReport 6
StatementofFinancialActivities 7
BalanceSheet 8
NotestotheFinancialStatements 9to19

Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Note £ £ £ £ £ £
IncomeandEndowmentsfrom:
Donationsandlegacies 944 944 936
Investmentincome 24,183 24,974 41,914 91, 071 88, 395
Totalincome 25,127 24,974 41,914 92, 015 89, 331
Expenditureon:
Charitableactivities (38,410) (34,740) (73,150) (59,229)
Gains/lossesoninvestmentassets 32,742 (15,000) 4,271 (6,487) 15, 526 (165, 167)
Netincome/(expenditure) 19,459 9,974 11,445 (6,487) 34, 391 (135,065)
Reconciliationoffunds
Totalfundsbroughtforward 645, 136 800,731 562,057 811,669 2,819, 593 2,954, 658
Totalfundscarriedforward 11 664,595 810,705 573,502 805,182 2,853, 984 2,819, 593

2023 2022
Note £ £
Fixedassets
Tangibleassets 7 205,085 205,085
Investments 8 2,229,395 2,213,869
2,434,480 2,418,954
Currentassets
Debtors 284,808 278,644
Cashatbankandinhand 153,867 130,051
438,675 408,695
Creditors:Amountsfallingduewithinoneyear 10 (19,171) (8,056)
Netcurrentassets 419,504 400,639
Netassets 2,853,984 2,819,593
Fundsofthecharity:
Endowmentfunds 805,182 811,669
Restrictedincomefunds
Restrictedfunds 11 573,502 562,057
Unrestrictedincomefunds
Generalfunds 664,595 645,136
Designatedfunds 810,705 800,731
Totalunrestrictedfunds 1,475,300 1,445,867
Totalfunds 11 2,853,984 2,819,593

2Investmentincome
Total Total
2023 2022
£ £
Investmentincome 66, 097 64, 119
Incomefromrents 24, 974 24,276
91, 071 88,395
3Expenditureoncharitable activities
Activity Activity
undertaken support
directly costs 2023 2022
£ £ £ £
Ministerialtrainingandchurch
support 1, 878 1, 878 1,781
HomesforRetiredministers 26,708 1, 186 27, 894 31, 895
Generalpurpose 36,120 2, 290 38,410 24, 196
Welfare 3,625 537 4, 162 675
Churchextension 733 733 614
Education 73 73 68
66,453 6,697 73, 150 59, 229

5Independentexaminer'sremuneration
2023 2022
£ £
Otherfeestoexaminers
Theexaminingofaccountsofanyassociateofthecharity 890 828
Allotherservices 5, 807 5,419
6,697 6,247

Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2022
Note £ £ £ £ £
IncomeandEndowmentsfrom:
Donationsand
legacies 936 936
Investmentincome 2 23,507 24,276 40,612 88, 395
Totalincome 24,443 24,276 40,612 89, 331
Expenditureon:
Charitableactivities (24,196) (35,033) - (59,229)
Gains/losseson
investmentassets (29,649) 27,000 (82,814) (79,704) (165, 167)
Net
(expenditure)/income (29,402) 51,276 (77,235) (79,704) (135, 065)
Reconciliationoffunds
Totalfundsbrought
forward 674,538 749,455 639,292 891,373 2,954, 658
Totalfundscarried
forward 11 645,136 800,731 562,057 811,669 2,819,593

7Tangiblefixedassets
Freehold
property
£
Cost
At1January2023 205,085
At31December2023 205,085
Netbookvalue
At31December2023 205,085
At31December2022 205,085
8Fixedassetinvestments

CostorValuation
At1January2023 612,000
Revaluation 18,000
At31December2023 630,000
Netbookvalue
At31December2023 630,000
At31December2022 612,000

Otherinvestments
Listed
investments
£
CostorValuation
At1January2023 1,601,869
Revaluation (2,474)
At31December2023 1,599,395
Netbookvalue
At31December2023 1,599,395
At31December2022 1,601,869
2023 2022
Analysisofinvestments: £ £
UKEquity&EquityFund 660,940 694,647
GlobalEquities&EquitiesFunds 369,063 352,908
MultiAssetFunds 212,424 218,047
DirectProperty&PropertyFunds 28,947 28,904
FixedInterest&FixedInterestFunds 109,589 100,379
OtherAssets 197,945 202,491
TotalCash 18,249 2,246
CharityUKBonds 2,238 2,247
1,599,395 1,601,869
2023 2022
Investmentsexceeding5%ofmarketvalueofportfolio: £ £
ConbrioFNPTNLtdCFPCastlefieldRealReturn 116,449 160,984
ConbrioFDPTNLtdCastlefieldBestSustIncomeGen 212,424 218,047
M&GEquitiesFundsforCharities(Charifund) SterlingIncome 577,844 591, 749
FirstSentierInvSlWldwideSustBGBPDis 82,665

9Debtors
2023 2022
£ £
InvestmentsmadebyEFCCTrustCorporation 271,885 271,885
EFCCTrustCorporation 11,317 3,745
BridgenorthLoan 1,606 3,014
284,808 278,644
10Creditors:amountsfallingduewithinoneyear
2023 2022
£ £
EFCCGeneralPurposesFund 19,171 8,056

11Funds
Other Balanceat31
Balanceat 1 Incoming Resources recognised December
January2023 resources expended Transfers gains/(losses) 2023
£ £ £ £ £ £
Unrestrictedfunds
General
Generalfunds 645,136 25,127 (38,410) 15,000 17,742 664,595
Designated
HomesforretiredMinisters 800,731 24,974 (15,000) 810,705
Totalunrestrictedfunds 1,445,867 50,101 (38,410) 17,742 1,475,300
Restrictedfunds
Ministerialtraining 327,489 9,186 (1,878) 5,034 339,831
Churchextension 74,500 13,347 (733) (613) 86,501
Welfare 138,567 5,725 (4,162) (146) 139,984
Educational 6,601 431 (73) 6,959
HomesforretiredMinisters 14,900 13,225 (27,894) J4) 227
Totalrestrictedfunds 562,057 41,914 (34,740) 4,271 573,502
Endowmentfunds
Permanent
Ministerialtraining 5,337 (42) 5,295
Churchextension 199,518 (1,595) 197,923
Welfare 36,986 (296) 36,690

Other Balanceat31
Balanceat 1 Incoming Resources recognised December
January2023 resources expended Transfers gains/(losses) 2023
£ £ £ £ £ £
Educational 8,874 (71) 8,803
Generalpurpose 263,516 (2,107) 261,409
MaintenanceoftheMinistry 37,407 (299) 37,108
HomesforretiredMinisters 260,031 (2,077) 257,954
811,669 (6,487) 805,182
Totalfunds 2,819,593 92,015 (73, 150) 15,526 2,853,984
Other Balanceat31
Balanceat 1 Incoming Resources recognised December
January2022 resources expended gains/(losses) 2022
£ £ £ £ £
Unrestrictedfunds
General
Generalfunds 674,538 24,443 (24, 196) (29,649) 645,136
Designated
HomesforretiredMinisters 749,455 24,276 27,000 800,731
Totalunrestrictedfunds 1,423,993 48,719 (24,196) (2,649) 1,445,867

Other Balanceat31
Balanceat 1 Incoming Resources recognised December
January2022 resources expended gains/(losses) 2022
£ £ £ £ £
Restricted
Ministerialtraining 387,710 7,957 (1,781) (66,397) 327,489
Churchextension 66,978 12,132 (614) (3,996) 74,500
Welfare 144,648 6,089 (675) (11,495) 138,567
Educational 7,126 460 (68) (917) 6,601
HomesforretiredMinisters 32,830 13,974 (31,895) _(9I 14,900
Totalrestrictedfunds 639,292 40,612 (35,033) (82,814) 562,057
Endowmentfunds
Permanent
Ministerialtraining 5,337 5,337
Churchextension 219,457 (19,939) 199,518
Welfare 40,682 (3,696) 36,986
Educational 8,874 8,874
Generalpurpose 289,852 (26,336) 263,516
MaintenanceoftheMinistry 41,145 (3,738) 37,407
HomesforretiredMinisters 286,026 (25,995) 260,031
891,373 (79,704) 811,669
Totalfunds 2,954,658 89,331 (59,229) (165,167) 2,819,593

Totalfunds
Endowment at31
Unrestrictedfunds Restricted funds December
General Designated funds Permanent 2023
£ £ £ £ £
Tangiblefixedassets 205,085 205,085
Fixedassetinvestments 500,578 372,000 551,635 805,182 2,229,395
Currentassets 183,188 233,620 21,867 438,675
Currentliabilities (19,171) (19,171)
Totalnetassets 664,595 810,705 573,502 805,182 2,853,984
Totalfunds
Endowment at31
Unrestrictedfunds Restricted funds December
General Designated funds Permanent 2022
£ £ £ £ £
Tangiblefixedassets 205,085 205,085
Fixedassetinvestments 467,836 387,000 547,364 811,669 2,213,869
Currentassets 185,356 208,646 14,693 408,695
Currentliabilities (8,056) (8,056)
Totalnetassets 645,136 800,731 562,057 811,669 2,819,593

2023 2022
£ £
EFCCTrustCorporation 283,202 275,630
Bridgenorth 1,606 3,014
EFCCGeneralPurposesFund (19,171) (8,056)

2023
Total Total
2023 2022
£ £
IncomeandEndowmentsfrom:
Donationsandlegacies
Grants 944 936
Investmentincome
Otherincomefromfixedassetinvestments 66,097 64, 119
Incomefromrents 24,974 24,276
Totalincomingresources 92,015 89, 331
Expenditureon:
Charitableactivities
Retiredministers (26,708) (30, 800)
Generalpurpose (36,120) (21, 982)
Welfare (3,625) (200)
(66,453) (52,982)
Supportcosts
Administrationandfinance (6,697) (6,247)
Totalresourcesexpended (73, 150) (59,229)
Netincome/(expenditure)beforegainsandlosses 18,865 30, 102
Realisedgains/lossesoninvestmentassets 15,526 (165, 167)
Netincome/(expenditure) 34,391 (135,065)
Netmovementinfunds 34,391 (135,065)
Reconciliationoffunds
Totalfundsbroughtforward 2,819,593 2,954,658
Totalfundscarriedforward 2,853,984 2,819,593