## ## ## |Reference and administrative
details|Reference and administrative
details|1to2| |---|---|---| |Trustees'
Report||3to 10| |Statement ofTrustees'|Responsibilities|| |Independent
Auditors'|Report|12to 15| |Statement of Financial|Activities|16to 17| |Balance Sheet||18| |Notes to the Financial|Statements|19to 36| ## |Registered charity name|Unaffiliated
Congregational|Unaffiliated
Congregational|Unaffiliated
Congregational|Churches|Charities| |---|---|---|---|---|---| |Charity number|273854||||| |Principal oflice|678 Ripponden|Road|||| ||Moorside||||| ||Oldham||||| ||OL4 2LP||||| |Trustees|Mr RJ Alp (Retired December 2021)||||| ||Mrs L. Perry||||| ||Pastor M J Valentine||||| ||Mr P.Butler (Resigned||November 2021)||| ||Mr D. M.Tucker||||| ||Revd CJ Damp||||| ||Dr0 LJames||||| ||Revd S Dunning|(Resigned November|||2021)| ||Revd BL M. Evans||||| |Executive Officer|Revd FWroe||||| |Bankers|National Westminster||Bank pic||| ||16South Parade||||| ||Nottingham||||| ||N61 2JX||||| |Solicitors|Anthony
Collins|Solicitors|||| ||134Edmond Street||||| ||Birmingham||||| ||B33ES||||| |Auditor|Horsfield &Smith||||| ||Chartered
Accountants||||| ||gt Statutory Auditor||||| ||Tower House||||| ||269Walmersley|Road|||| ||Bury||||| ||Lancashire||||| ||BL96NX||||| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |retired min|ister's
widow| |---|---| |Year|f| |2022|48,238| |2023|32,500| |2024|37,933| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |YEAR ENDED 31DEC|EMBER|2021|||| |---|---|---|---|---|---| |||Unrestricted|Restricted|Endowment|Total| |||funds|funds|funds|2021| ||Note|E|E|E|E| |Income and Endowments|from:||||| |Investment
income|2|27,538|21,473|45,502|94,513| |Other income|3|2,387|83||2,470| |Tota I Income||29,925|21,556|45,502|96,983| |Expenditure
on:|||||| |Raising funds||(12,629)|(11,468)||(24,097)| |Charitable
activities||(32,262)|(49,178)||(81,440)| |Total Expenditure||(44,891)|(60,646)||(105,537)| |Net (expenditure)/income||(14,966)|(39,090)|45,502|(8,554)| |Gains/losses
on investment|||||| |assets||82,578|64,415|143,118|290,111| |Gross transfers between|||||| |funds||17,390|28,112|(45,502)|| |Net movement
in funds||85,002|53,437|143,118|281,557| |Reconciliation offunds|||||| |Total funds brought forward||778,198|706,710|1,212,429|2,697,337| |Total funds carried forward|16|863,200|760,147|1,355,547|2,978,894| ## ## |||||||Total| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Endowment|2020| |||Note|f|E|E|f| |Income and Endowments||from:||||| |Investment
income|||26,372|20,486|43,262|90,120| |Other income|||2,387|81||2,468| |Totallncome|||28,759|20,567|43,262|92,588| |Expenditure
on:||||||| |Raising funds|||(14,870)|(13,376)||(28,246)| |Charitable
activities|||(29,315)|(40,631)||(69,946)| |Total Expenditure|||(44,185)|(54,007)||(98,192)| |Net (expenditure)/income|||(15,426)|(33,440)|43,262|(5,604)| |Gains/losses
on investment||||||| |assets|||(18,796)|(14,661)|(32,815)|(66,272)| |Gross transfers
between||||||| |funds|||10,108|33,154|(43,262)|| |Net movement
in funds|||(24,114)|(14,947)|(32,815)|(71,876)| |Reconciliation
offunds||||||| |Total funds brought|forward||802,312|721,657|1,245,244|2,769,213| |Total funds carried|forward|16|778,198|706,710|1,212,429|2,697,337| ## ## |||||2021|2020| |---|---|---|---|---|---| ||||Note|E|E| |Fixed assets|||||| |Investments|||13|2,818,601|2,528,490| |Current assets|||||| |Debtors|||14|57,491|57,450| |Cash at bank|and in|hand||108,545|117,446| |||||166,036|174,896| |Creditors: Amounts||falling due within one year|15|(5,743)|(6,049)| |Net current|assets|||160,293|168,847| |Net assets||||2,978,894|2,697,337| |Funds ofthe|charity:||||| |Endowment|funds|||1,355,547|1,212,429| |Restricted income funds|||||| |Restricted funds||||760,147|706,710| |Unrestricted|income|funds|||| |Unrestricted|funds|||863,200|778,198| |Total funds|||16|2,978,894|2,697,337| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |2
Investment
income||||| |---|---|---|---|---| ||Unrestricted||Endowment|| ||funds|Restricted|funds|Total| ||General|funds|Expendable|funds| ||E|E|E|E| |Interest receivable and similar||||| |income;||||| |Interest receivable on bank||||| |deposits|12|||12| |Other income from fixed asset||||| |investments|27,526|21,473|45,502|94,501| |Total for 2021|27,538|21,473|45,502|94,513| |Total for 2020|26,372|20,486|43,262|90,120| |3
Other income|||| |---|---|---|---| ||Unrestricted||| ||funds|Restricted|Total| ||General|funds|funds| ||E|E|E| |Other income|1,500|83|1,583| |Rental income|887||887| |Total for 2021|2,387|83|2,470| |Totalfor 2020|2,387|81|2,468| ## |||Unrestricted||| |---|---|---|---|---| |||funds|Restricted|Total| |||General|funds|funds| |||E|E|f| |Staff Costs||11,394|10,347|21,741| |Administrative|expenses|1,235|1,121|2,356| |Total for 2021||12,629|11,468|24,097| |Total for 2020||14,870|13,376|28,246| ## ## ## |||Unrestricted||| |---|---|---|---|---| |||funds|Restricted|Total| |||General|funds|funds| ||Note|f|f|f| |Grant funding ofactivities||29,356|46,539|75,895| |Governance
costs||2,906|2,639|5,545| |Total for 2021||32,262|49,178|81,440| |Total for 2020||29,315|40,631|69,946| ## ## ## |Governance
costs|||| |---|---|---|---| ||Unrestricted||| ||funds|Restricted|Total| ||General|funds|funds| ||f|f|f| |Audit fees|||| |Audit ofthe financial statements|1,376|1,249|2,625| |Other fees paid to auditors|1,530|1,390|2,920| |Total for 2021|2,906|2,639|5,545| |Totalfor 2020|2,759|2,481|5,240| ## ## ## ## |Analysis|ofg|rants||||| |---|---|---|---|---|---|---| ||||Grants to|institutions|Grants to|individuals| ||||2021|2020|2021|2020| ||||E|f|f|f| |Analysis||||||| |General|Purposes||23,125|20,075|6,231|6,481| |Maintenance||ofthe Ministry|22,351|16,854||| |Church|Extension||7,000|4,000||| |Homes|for Retired Ministers||||11,868|11,736| |Welfare|||||4,000|4,000| |Education|||||1,320|1,560| ||||52,476|40,929|23,419|23,777| ## |||2021|2020| |---|---|---|---| |||E|f| |Audit|fees|2,625|2,500| ## ## ## ## |10Staff costs
The aggregate
payroll costs were as follows:||| |---|---|---| ||2021|2020| ||f|f| |Staff costs during the year were:||| |Wages and salaries|19,765|19,554| |Pension costs|1,976|1,955| ||21,741|21,509| |2021|2020| |---|---| |No|No| ## ## |11Auditors'
remuneration||| |---|---|---| ||2021|2020| ||f|f| |Audit ofthe financial statements|2,625|2,500| |Other fees to auditors||| |All other non-audit
services|2,920|2,740| ## ## ## ## |2021|2020| |---|---| |E|f| |2,818,601|2,528,490| ## |Other investments|||| |---|---|---|---| ||Fixed interest|Managed|| ||investments|funds|Total| |||f|f| |Cost orValuation|||| |At 1January 2021|1,013,798|1,514,692|2,528,490| |Revaluation|81,523|208,588|290,111| |At 31December 2021|1,095,321|1,723,280|2,818,601| |Net book value|||| |At 31December 2021|1,095,321|1,723,280|2,818,601| |At31December 2020|1,013,798|1,514,692|2,528,490| ## |Analysis ofinvestments
at|31December 2|021between|funds||| |---|---|---|---|---|---| ||Unrestricted|Restricted|Endowment|Total Funds|Total Funds| ||Funds|Funds|Funds|2021|2020| ||f|E|E|E|E| |Listed and other|||||| |investments|||||| |Fixed interest investments|294,190|229,490|571,641|1,095,321|1,013,798| |Managed
funds|527,715|411,659|783,906|1,723,280|1,514,692| ||821,905|641,149|1,355,547|2,818,601|2,528,490| ## ## |||||Endowed|||Expendable|| |---|---|---|---|---|---|---|---|---| ||||Units|Market||Units|Market|4/o| |||||Value|||Value|| |Charlnco|Income Units||55354.057|101,686|3.6|82708.374|151,935|5.3| |COIF Income Units|||17231.700|354,394|12.6|23674.980|486,909|17.3| |Charifund|Units||27600.000|429,511|15.2|29074.909|452,464|16.1| |COIF Ethical Investment||Units|150164.920|469,956|16.7|118783.990|371,746|13.2| |||||1,355,547|||1,463,054|| ## ## ## ||||2021|2020| |---|---|---|---|---| ||||f|f| |Prepayments|||200|200| |Other debtors|||41|| |Amounts|falling due after more than one year: Interest|in property|17,250|17,250| |Amounts|falling due after more than one year: Loans to|churches|40,000|40,000| ||||57,491|57,450| ## |15Creditors: amounts
falling due within one year||| |---|---|---| ||2021|2020| ||f|f| |Other taxation and social security||571| |Accruals|5,743|5,478| ||5,743|6,049| |M
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EJ| ## ## |||Unrestricted|||Total funds at| |---|---|---|---|---|---| |||funds|Restricted|Endowment|31December| |||General|funds|funds|2021| |||E|E|E|E| |Fixed asset investments||821,905|641,149|1,355,547|2,818,601| |Current|assets|47,038|118,998||166,036| |Current|liabilities|(5,743)|||(5,743)| |Totalnet|assets|863,200|760,147|1,355,547|2,978,894| |||Unrestricted||Endowment|Total funds at| |||funds|Restricted|funds|31December| |||General|funds|Expendable|2020| |||E|E|E|E| |Fixed asset investments||739,327|576,734|1,212,429|2,528,490| |Current|assets|44,920|129,976||174,896| |Current|liabilities|(6,049)|||(6,049)| |Total net assets||778,198|706,710|1,212,429|2,697,337| |18Analysis ofnet funds|||||| ||||||At31| ||||At 1January|Financing|December| ||||2021|cash flows|2021| ||||E|E|E| |Cash at bank and in hand|||117,446|(8,901)|108,545| |Net debt|||117,446|(8,901)|108,545| ||||||At 31| ||||At 1January|Financing|December| ||||2020|cash flows|2020| ||||E|E|f| |Cash at bank and in hand|||128,040|(10,594)|117,446| |Net debt|||128,040|(10,594)|117,446| |19Cash|and cash equivalents||||| |||||2021|2020| |||||E|E| |Cash on|hand|||140|160| |Cash at bank||||108,405|117,286| |||||108,545|117,446| ## ## ## |Categorisation|Categorisation|offinancial|instruments|||||| |---|---|---|---|---|---|---|---|---| ||||||||2021|2020| ||||||||g|E| |Financial|assets|measured|at fair value through||profit|or loss|2,818,601|2,528,490| |Financial|assets|that are debt instruments||measured||at amortised||| |cost|||||||27,291|57,250| |Financial|liabilities measured
at amortised|||cost|||5,743|6,049| ## ##