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2022-12-31-accounts

Page
Report ofthe Trustees I to 6
Report ofthe Independent Auditors 7to9
Statement ofFinancial Activities 10
Balance Sheet 11to 12
Statement ofCash Flows 13
Notes to the Financial Statements 14to27

Unrestricted Unrestricted Funds 31.12.22 31.12.21
General Purposes Designated Restricted Total Total
Funds Funds Funds Funds Funds
f. f f
Notes
IiVCOME AiVD ENDOWMENTSi
Income from Investments 2a 639,005 475,819 21,971 1,136,795 874,016
Income from charitable activities
Donations
and Legacies
2a 5,865 14,597 20,462 132,857
Other Income 2a 83,733 3,246 86,979 250,184
Total operating
income
728,603 479,065 36,568 Iv'144436 1,257,057
Income on sale ofproperties 2a 9,225,000 800,000 10,025,000 6,076,500
Lease Premiums
Received
2a 31,942
Profit/(Loss)
on sale ofproperties
2a 197.500
Total Income and Endowments 2a 9,953,603 Iv279,065 36,568 11369436 7,562999
EXPENDITURE
Expenditure
on Charitable
Activities 2b 2,116,102 222,911 5,351 2344364 1,878,388
Total operating
expenditure
2b 2,116,102 222,911 5,351 2444 it64 1,878,388
Payment to Inter-Synod
Resource Sharing 35,000 35,000 35,000
Contribution
to the Ministers'
Pension Fund 5,000,000
Discounting
adjustment
for Long
Term Creditor 83,598 83498
Purchase ofMenses 1,235,000 1435,000 583,000
Total Expenditure 2334,700 1,457,911 5351 3,697862 7,496,388
Net Expenditure
on
2b (1387,499) 256,154 31,217 (1,100,128) (621v331)
Operating
Account
Net Income/(Expenditure) ,»ssa ~il 8JI46 s 7~71374 66411I
Transfers
between Funds
Other Recognised Gains/(Losses)
Net (Losses)/Gains
on Investments
7 (2,516,984) (1,451,844) (80,759) (4,049487) 2,908,991
Net movement
in funds
5v101,919 (1,630,690) (49WZ) 3421,687 2,975,602
Total funds bmught
forward
Total funds carried forward
13,596,080 12,657,783
».ON,
1,121,816
»,»
27,375,679
24,400,077
3ll. p 866»,» .6

A Com
an
Lim
Balance Sheet
~30
ited h
2022
Gua rantee rantee
Unrestricted Fuads 31.12.22 31.12.21
General Purposes Designated Restricted Total Total
Funds Funds Funds Funds Funds
6 g
Notes
FIXEDASSETS
Tangible assets 9 227,342 74,721 302,063 304,223
Investments
Social Investments
10
ll
16,332,108
95816
9,621,731 424,724 26,378,563
952116
25,428,282
102,370
16,655,266 9,696,452 424,724 26,776,442 25,834,875
CURRENT ASSETS
Debtors: amounts falling due
within one year 12 76,171 76,171 35,750
Cash at bank and in hand 4,622 313 1,785,772 647,550 7,055,635 6,953,153
4,698,484 1,785,772 647,550 7,131,806 6,988,903
CREDITORS
Amounts
faging due within
one year
13
Il.lit . 4"I ~3.311 ~64I66 7 (2,661,492)
NET CURRENT ASSETS 3 512938 1,330,641 647 550 5,491,129 4327411
1(LIABILITIES)
TOTAL ASSETSLESS
CURRENT LIABILITIES 20,168,204 11,027,093 1,072,274 32,267,571 30,162,286
CREDITORS
Amounts
falling due outside
(1,370,205) (1470405) (2,786,607)
one year
NET ASSETS 14 Il 9.999 31.1127093 1,0 2274 30097366 27,375,679
FUNDS
General Purposes 18,797&999 13,596,080
Designated 11,027,093 12,657,783
Restricted 1,073274 I 121,216
TOTAL FUNDS 14 30,897466 27,375,679

Notes 2022 2121
5
Cash flow from operating
activities:
Net cash provided/used
in operating
activities
4,100,630 2,390,079
Cash flows from investing
activities:
Dividends
and interest from investments
996,930 749,378
Purchase offixed assets (1,995) (4,306)
Proceeds from the sale offixed assets 230 285,500
Purchase ofinvestments (5,885,491) (682,855)
Issue of Programme
Related Loans
(51,520)
Repayment ofProgramme
Related Loans
6,554 13,200
Proceeds from the sale ofinvestments 885,624 690,000
Net cash provided
by/used
in iavesting
activities (3,998,148) 999,397
Change in cash and cash equivalents
in
the reporting period 102,482 3,389,476
Cash and cash equivaleats
at the beginning ofthe
reporting period B 6,953,153 3,563,677
Cash and cash equivaleats
at tbe ead ofthe reporting
period B 7,055,635 6,953,153
Notes to the statement ofcash flows
A Reconciliation
ofaet income/expenditure
to net cash
flow from operating
activities
Net income/expenditure
for the reportiag
period (as per 3,521,687 2,975,602
the statement offinancial activities)
Adjustmeats
for:
Depreciation
charges
3,759 4,043
(Gains)/losses
on investments
4,049,587 (2,908,991)
Dividends
and interest from investments
(996,930) (749,378)
Loss/(profit)
on the sale offixed
assets 165 (197,033)
Decrease/(increase)
in debtors
Increase/(decrease)
in creditors
(40,421)
~2,437317
16,909
3,248,927
Net cash provided
by operating
activities 4,100,630 2,390,079
Analysis ofcash aad cash equivalents
Cash at bank and in hand 7,055,635 6,953,153

a) Analysis ofTotal Income a) Analysis ofTotal Income
Unrestricted Funds 31.12.22 31.12.21
General Purposes Designated Restricted Total Total
Funds Funds Funds Funds Funds
f f f
Income from generated funds
Rents Received 20,475 119,390 139,865 124,638
Investment
income-listed
investments 590,037 345,283 14,622 949,942 744,971
Interest 28,493 11,146 7,349 46ggg 4,407
639,005 475,819 21,971 1,136,795 874,016
Income from charitable activities
Donations
and Legacies
Donations 3,000 668 3,668 55,598
Denominational
Grant
2,500 2,500
Monies from closed churches 365 365 77,103
Quinquennial
contribution
received 13,929 13,929 156
5 865 14597 RM62 1328
Other income
Training
course contributions
135 135 125
Discounting ofLong Term Creditor 213,393
Grants awarded
no longer required
83,598 3,246 36666
83,733 3246 86979 250 184
Total operating
income
728,603 479,065 36,568 1,244336 1,257,057
Income on sale ofproperties
-ofclosed churches 9,225,000 9425,000 5,326,500
-Lease Premiums
Received
31,942
-ofsurplus
menses
800000 800,000 750,000
9,225,000 800,000 10,025,000 6,108,442
Profit/(Loss)
on sale offixed asset:
-other property 197.500
197,500
Total income 9,953,603 1,279,065 36,568 11,269436 7,562,999

b) Analysis ofTotal Expenditure b) Analysis ofTotal Expenditure
Unrestricted Funds 31.12.22 31.12.21
General Purposes Designated Restricted Total Total
Funds Funds Funds Funds Funds
I
Expenditure
on Charitable
Activities
Ministry
dr Mission:-
Mission Ofiicer 50,163 50,163 52,305
Ecumenical
Officer
1,206 1,206 266
Grants (note 4) 203,158 4371 207,529 373,058
Shared indirect costs (note 3) 24,661 80 24,741 36,603
279,188 4,451 283,639 462,232
Training:-
Training ofMinisters k Lay
preachers (note 4) 29,054 29,054 12,290
Students (note 4) 750 750 500
Training &Development
Officer
Children's k Youth Development
Ofiicer 56,528
52,&97
56,528
52,897
51,913
50,395
Safeguarding
Officer
25,767 25,767 22,589
Other training costs 7,900 7P00 1,375
Shared indirect costs (note 3) 15,853 15,853 57,197
188.749 188,749 196259
Property:-
Church
building
grants (note 4)
1,170,412 1,170,412 586,446
Manse Repairs (note 4) 136,101 136,101 118,590
Manse Expenses 11,667 11,667 14,541
Quinquennial
Costs
Expenses on Salek Purchase
ofPmperty 201,364 2,520
15,402
900 3,420
216,766
5,556
248,008
Other properly costs 24,025 24,025 44,753
Staffcosts 90,234 90,234 89,031
Shared indirect costs(note 3) 133.872 133,872 62,397
1,619,907 165,690 1,786,497 1,169,322

Unrestricted Funds 31.12.22 31.12.21
General Purposes Designated Restricted Total Total
Funds Funds Fundsf Funds Funds
Goveraance:-
Synod Together Meetings 1,546 1446 48
Synod Committees 1,185 1,185 281
Honoraria
Synod
Clerk and Treasurer 1,000 1,000 1,000
Synod Officers' expenses 2,266 2,266 149
Legal Costs 5,358 53,366 58,724 14,978
Audit Fees 10,660 10,660 9,580
Investment
management
costs 4,482 3,855 8,337 7,207
Shared indirect costs (note 3) 1,761 1,761 17,332
28,258 57,221 85,479 50575
Total expenditure oa charitable activiti 2,116,102 222,911 ~351 2,344,364 1,$78,388
8 p
61
p ' 5 ~1387,499 256,154 13» ~678II,128 (621,3311

Unrestricted Funds 31.12.22 31.12.21
General Purposes Designated Restricted Total Total
Funds Funds Funds Funds Funds
8
Premises Costs:-
Synod rent &Hire ofRooms 18369 18,269 18,000
Repairs and Maintenance 564 564
Synod Electricity 1,500 1400 1,500
Insurance 972 972 943
Cleaning 110 110 133
21,415 21,415 20,576
Office Costs:-
Synod Employment Costs 122,700 122,700 120,800
Car &Travel Expenses 3,070 3,070 2,880
Miscellaneous 3,619 3,619 2.194
Depreciation 3,679 3,759 4,043
Loss on Disposal ofFixed Assets 165 165 467
Telephone 5,263 5363 5,184
Stationery
and Publications
1,832 1,832 1,681
Postage 922 922 671
Photocopier-Lease and Meter 786 786 641
Equipment
and Consumable
Costs 8,007 Sr007 10,001
ITand Website 4,304 4404 4,190
Catering 385 385 201
154,732 80 154r812 152,953
Total Indirect Costs 176,147 80 176,227 173,529
Total Ministry & Training Property Governance
Mission
Total Indirect Costs 176,147 24,661 15,853 133,872 1,761
%ofDirect Costs 100% 14% 9% 76% 1%

Institutions Institutions Individuals Individuals
Number Amount Number Amount
Ministry
and Mission:
Other mission projects 6 28,319
Ecumenical
situations
3 2,860
Local Church Missions 14 161,979
Youth &Children's Work I 10,000
Welfare Grants 9 4371
24 203 158 9 4,371
Training:
Ministers &lay preachers 13 29,054
Students 3 750
16 29,804
Property:
Local Churches 22 1,170,412
Manses 23 136,101
45 1,306,513
Total Grants Charged 69 1,509,671 25 34,175
5 EMPLOYMENT EMOLUMENTS
31.12.22 31.12.21
f.
Wages &salaries 245,743 247,157
Employers
national
insurance 30,500 28,573
Pension costs 88498 81,607
356,741 357,337
The average number of employees during the year was as follows:
Ministry &Mission
Training
Property
Administration

31.1222 31.12.21
8
Realised gains/(losses)
on investments
sold
Less: Gains/(losses)
previously
recognised
in Synod accounts
(609332)
~»3»J
65,132
Net gains/(losses) in year on investments sold (3,941,776) 26,712
Unrealised
gains/(losses)
on investments for the year (107,811) 2,882,278
Net gains/(losses) on Investments
for the
Year (4,049,587) 2,908,990
MOVKMKNT IN FUNDS
Balance Income Expenditure Transfers Gains/(losses) Balaace
Fund:- 01.01.22 between Funds &n Investments 31.12.22
8
General Purposes Unrestricted 13,108,731 9,953,603 (2,234,700) (2,442,698) 18384,936
Endowment 487,349 (74,286) 413,063
Designated 12,331,691 1,279,065 (1,457,911) (1,451,844) 10,701,001
Alfriston
Mission
Project Designated 170,538 170038
Synod Mission Fund Designated 24,444 24,444
Fund held for Uniting Designated 131,110 131,110
Church Building Restricted 166 14,207 (900) 13,473
Endowment 10,600 (2,586) 8,014
Welfare Restricted 35,463 1,694 (4,371) (4,493) 28,293
Endowment 2,839 (693) 2,146
Retired Ministers' Restricted 311,578 5,665 (533) 316,710
Housing Endowment 177,000 177,000
Milton Hall Restricted 114,832 8,957 (80) (6,619) 117,090
Endowment 256,391 (46,251) 210,140
Woolwich Restricted 212,947 6,045 (19,584) 199,408
27.375.679 11,269,236 (3697.962) (4,049.587) 30,897,366

Fixtures,
Property Equipment Totals
COST 8
At I January 2022 299,496 27,667 327,163
Additions
in year
1,995 1,995
Disposals
in year
(1,503) (1,503)
At 31December 2022 299,496 28, 159 327,655
4,622,313
DEPRECIATION
At 1 January 2022 22,940 22,940
Charge for period 3,759 3,759
Eliminated
for disposals
(1,107) (1,107)
At 31 December 2022 25,592 25,592
NET BOOK VALUE
At 31December 2022 299,496 2,567 302,063
At 31December 2021 299,496 4,727 304,223
FIXEDASSET LISTED INVESTMENTS
UNRESTRICTED FUNDS RESTRICTED FUNDS
Fixed Interest UK Fixed Interest UK TOTALS
Securities Equities Fund Securities Equities Fund
6 g
As at I January 2022 3,762,338 20,515,368 134,967 370,515 24,783,188
Purchases 7,362,813 21,688,535 102,316 315,310 29,468,974
Sales (5,800,511) (21,740,382) (134,967) (370,514) (28,046,374)
Net gains/(losses)
fair value
(99,414 (15,493) (275) 7,371 107,811)
5,225,226 20,448,028 102,041 322,682 26,0979977
Cash held for Investment 280,586 280,586
Fair Value at 31 December 2022 S&505~812 20.448.028 102.041 322~682 263/8.563
Cost at 31 December 2022 5,309,727 20,257,866 102,316 315,310 25,985,219

12 DEBTORS
31.12.22 31.12.21
f
Sundry debtors 76,171 34,893
13 CREDITORS: AMOUNTS FALLING DUE WITHIN ONK YEAR
31.12.22 31.12.21
Other creditors 334354 67,854
Grants not drawn 1306323
1,640,677 2,660,635
14 CREDITORS: AMOUNTS FALLING DUK OUTSIDE ONE YEAR
31.1222 31.12.20
f f.
Contribution
to Ministers'
Pension Fund 1470v205 2,786,607
2786607
15 DISPOSITION OF FUNDS ASAT 31 December 2022
Fund:— Tangible Investments Social Debtors/ Cash k
Fixed Assets Investments Creditom Deposits TOTALS
f f
General Purposes Unrestricted 227,342 15,919,045 95,816 (2,479,580) 4,622,313 18,384,936
Endowment 413,063 413,063
Manse Designated 74,721 9,193,570 (26,970) 1,459,680 10,701,001
Alfriston
Mission Project
Designated 170,538 170,538
Synod Mission Fund Designated 428,161 (428,161) 24,444 24,444
Fund held for Uniting
Churches Designated 131,110 131,110
Church Budding Restricted 13,473 13,473
Endowment 8,014 8,014
Welfare Restncted 25,996 2,297 28,293
Endowment 2,146 2,146
Retired Ministers' Restricted 1,652 315,058 316,710
Housing Endowment 177,000 177,000
Milton Hall Restricted 44,660 72,430 117,090
Endowment 210,140 210,140
Woolwich Restricted 302,063 13?116
26.378.563
95,816 (2,934.7111 67392
7. SS,635
199408
3,897366

2021
Unrestricted Funds
General Purposes Designated Restricted Total
Funds Funds Funds Funds
INCOME AND ENDOWMENTS:
Income from Investments 456,493 404,570 12,953 $74,016
Income from charitable activities
Donations
and Legacies
80,608 51,599 650 132,857
Other Income 250,184 250,184
Total operating
income
787,285 456,169 13,603 1,257,057
Income on sale ofproperties 5,326,500 750,000 6,076,500
Lease Premiums
Received
31,942 31,942
Profit/(Loss)
on sale ofproperties
197,500 197,500
6,145,727 1,206,169 211,103 7,562,999
Total Income and Endowments
EXPENDITURE
Expenditure
on Charitable
Activities 762,258 1,105,647 10,483 1,878,388
Total operating
expenditure
762,258 1,105,647 10,483 1,878388
Paymentto
Inter-Synod
Resource Sharing 35,000 35,000
Contribution
to the Ministers'
Pension Fund 5,000,000 5,000,000
Purchase ofMenses 583,000 583,000
Total Expenditure 5,797358 1,688,647 10,483 7,496,388
Net Expenditure
on
Operating
Account
25,027 (649,478) 3,120 (621331)
Net Income/(Expenditure) 348,469 ~482,478i 200,620 66,611
Transfers
between
Funds
1,070,189 (1,070,189)
Other Recognised Gains/(Losses)
Net (Losses)/Gains
on Investments
1,738,574 1,124,225 46,192 2,908,991
Net movement
in funds
3,157,232 (482,47$) 246,$12 2,975,602
Total funds brought
forward
10,438,848 13,086,225 875,004 24,400,077
Total funds carried forward 13,596,080 12,603,747 1,121,816 27,375,679