2022-03-31-accounts

		Page
Legal and Administrative	Information
Trustees' Report		3-5
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet
Notes to the Financial Statements		9-15

Charity Name:	Charity Name:		King's Church, Wirral	King's Church, Wirral
Charity Registration		Number:	512642
Governing	Document:		Declaration ofTrust	dated 28th	April, 1982,as amended	on 17th June, 1991
			The Trustees are incorporated		as a body.
Principal Business		Address:	1 Victoria Fields
			Birkenhead
			Wirral
			Merseyside CH42 OPF
Trustees:			M. A. McGrath
			C. Orr
			Ms S.P. Pearson
			I.S.Roberts
			G Duffield (from 09/10/21)
Independent	Examiner:		Paul Collins F.C.A.
			Collins &Co
			Chartered Accountants
			Suite 13Hattersley	House
			1 Hattersley Court
			Ormskirk
			Lanes L39 2AY
Bankers:			NatWest Bank pic
			West Kirby
			Liverpool Customer	Service Centre
			Stevenson Way, Wavertree
			Liverpool L13 1NW
Solicitors:			Percey Hughes &Roberts
			19Hamilton Square
			Birkenhead
			Wirral CH41 6AY

					Unrestricted	Restricted	TOTAL	FUNDS
					Funds	Funds	2022	2021
				Note	E	8	8	E
INCOME FROM:
Donations and Legacies				2	79,720	31,538	111,258	109,893
Other trading activities				3	1,242		1,242	605
Investments				4	0
Charitable activities				5	2,926		2,926
Other income
TOTAL INCOME					83,888	31,538	115,426	110,498
EXPENDITURE ON:
Raising funds				7	0
Charitable activities				8	112,784	18,759	131,543	102,574
TOTAL EXPENDITURE					112,784	18,759	131,543	102,574
NET (EXPENDITURE)/INCOME					(28,896)	12,779	(16,117)	7,924
TRANSFERS BETWEEN FUNDS					0	0	0	0
NET MOVEMENT IN FUNDS					(28,896)	12,779	(16,117)	7,924
RECONCILIATION	OF FUNDS
Total funds brought	forward at 1stApril, 2021				135,059	4,420	139,479	131,555
T I If 1 i df		6 131	M	h, 2022		106,163	17,199	123,362
The notes on pages	9to	15form part ofthese		accounts.

		Balance Sh	eet at 31st March, 202	2
					2022	2021
				Note	E	E
FIXEDASSETS
Tangible fixed assets				11	82,561	85,405
CURRENT ASSETS
Debtors				12	11,602	13,852
Cash at bank and	in hand				32,119	42,631
			Total current assets		43,721	56,483
CREDITORS: AMOUNTS		FALLING DUE WITHIN	ONE YEAR	13	2,920	2,409
NET CURRENT ASSETS					40,801	54,074
TOTAL ASSETSLESSCURRENT LIABILITIES					123,362	139,479
CREDITORS: AMOUNTS		FALLING DUE AFTER	NIORE THAN ONE
YEAR
TOTAL NET ASSETS					123,362	139,479
THE FUNDS OF THE	CHARITY
Unrestricted					106,163	135,059
Restricted					17,199	4,420
			Total charity funds		123.392	139419

tax	. The charity is not regis	tered for	value	added tax.
				Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
				Funds 6	Funds f	2022 f	Funds 6	Funds	2021 6
2	Donations and Legacies
	Planned Giving:
	Gift Aid donations			53,008	0	53,008	59,774	0	59,774
	Income Tax recoverable			9,827	1,775	11,602	11,612	0	11,612
	Collections (open plate)	at all services		16,885	0	16,885	17,506	0	17,506
	CJRS Grants			0	3,500	3,500	0	8,414	8,414
	Wirral BCGrant			0	15,976	15,976	0	0	0
	Donations			0	10,287	10,287	0	12,587	12,587
				79,720	31,538	111,258	88,892	21,001	109,893
3	Other trading activities
	PA equipment sales			0	0	0	0	0	0
	Funday and Fundraising			792	0	792	29	0	29
	Rent receivable from church premises			450 1,242	0 0	450 ~24	576 605	0 0	576 605
4	Investments
	Dividends and interest	(including	any
	reclaimed tax):
	-on cash deposits
5	Charitable activities
	Outreach Income			1,107	0	1,107
	King's Cafe and community catering			1,819 2,926	0 0	1,819 ~9
6	Other income
	Sales ofassets							0	0
								0	0
7	Raising funds
	Giving Envelopes			0	0			0	0
				0	0			0	0

		forthe y	ear ended 31s	tMarch, 202	2 (continued	)
			Unrestricted	Restricted	TOTAL	Unrestricted	Restricted	TOTAL
			Fundsf	Funds 8	2022 E	Funds 8	Funds 8	2021 8
Charitable activities
Missionary &charitable	giving:
Pidugu			4,800	0	4,800	4,800	0	4,800
A. Smith			3,000	0	3,000	3,000	0	3,000
Together for the Harvest			300	0	300	300	0	300
Wirral Youth for Christ			360	0	360	360	0	360
Sundries			248	440	688	133	295	428
			8,708	440	9,148	8,593	295	8,888
Ministry:
Costs ofservices			114	0	114	298	0	298
Wages and salaries			57,006	3,500	60,506	51,006	8,414	59,420
Employers pension costs			1,466	0	1,466	1,732	0	1,732
Church costs:
Water charges			628	0	628	165	0	165
Insurance			3,168	0	3,168	2,749	0	2,749
Heat and light			3,685	0	3,685	6,350	0	6,350
Repairs and maintenance			18,447	14,819	33,266	0	8,681	8,681
Cleaning and waste	disposal		1,312	0	1,312	69	0	69
Sunday school, King's Kids		&Youth Work	348	0	348	348	0	348
Bank charges			825	0	825	558	0	558
Website costs			943	0	943	1,221	0	1,221
Catering			851	0	851	24	0	24
Licences			869	0	869	899	0	899
Computer Costs			185	0	185	47	0	47
Gifh			72	0	72	105	0	105
King's Caf& and community		catering	2,568	0	2,568	0	0	0
Outreach costs			509	0	509	44	0	44
PA equipment			25	0	25	24	0	24
Printing, postage and stationery			200	0	200	512	0	512
Hire of equipment			2,866	0	2,866	2,914	0	2,914
Telephone			1,685	0	1,685	1,708	0	1,708
Independent examination			1,260	0	1,260	1,200	0	1,200
Sundries			2,200	0	2,200	1,774	0	1,774
Depreciation on land & buildings			2,844	0	2,844	2,844	0	2,844
			112,784	18,759	131,543	5,184	17,390	102,574

9	Net income							2022	2021
	Net income	is stated	after charging:
	Depreciation	oftangible		fixed assets				2,844	2,844
	Profit/(loss)	on disposal		offixed	assets			0	0
	Staff costs (see note		10)					61,972	61,152
	Independent	Examination						1,260	1,200
10	Staff Costs							2022	2021
								8
	Wages and	Salaries						60,506	59,420
	Pension costs							1,466	1,732
								61 672	61,152
	The average	number	of	full-time	equivalent	employees	(including	casual and part-time staff)	employed by
	the charity during the		year was		as follows:
								2022	2021
	Self employed pastor							1
	Management	&Administration						1

Tangible Fixed Assets
	Freehold land	Fixtures	8	Musical
	8 buildings	fittings		equipment	Total
	8	8		8
COST OR VALUATION
At 1stApril, 2021	142,213	23,858		14,473	180,544
Additions	0		0	0	0
At 31st March, 2022	142,213	23,858		14,473	180,544
DEPRECIATION
At 1stApril, 2021	56,810	23,857		14,472	95,139
Charge for the year	2,844		0	0	2,844
At 31st March, 2022	59,654	23,857		14,472	97,983
NET BOOK VALUE
At 31stMarch, 2022	82,559			1	82,561
At 31stMarch, 2021	85,403			1	85,405

12	Debtors									2022	2021
										8	6
	Income Tax recoverable									11,602	11,602
	Prepayments and		accrued income							0	2,250
										11,602	13,852
13	Liabilities: Amounts falling due			within		one	year			2022	2021
										6	8
	Trade Creditors									789	291
	Other taxes and social security costs									871	918
	Accru ala									1,260	1,200
										2,920	2,409
14	Analysis of Net Assets by Fund
							Unrestricted	Restricted
							Funds	Funds			Total
							F	6			6
	Fixed Assets						82,561		0		82,561
	Current Assets						26,522	17,199			43,721
	Current Liabilities						(2,920)		0		(2,920)
	Liabilities after	more than one year					0		0		0
	Fund Balance						106,163	17,1	9		123,362
15	Movement on	funds
				At	1st		Incoming				At31st
				April,			Resources	Outgoing			March,
				2021			(inc.gains)	Resources		Transfers	2022
					6		8	6		6	8
	Unrestricted funds
	Mission Fund					0					0
	Capital Asset Fund			85,405			0	2,844			82,561
	General fund			49,654			83,888	109,940			23,602
	Total unrestricted		funds	135,059			83,888	112,784			106,163
	~dfunds
	Building Fund				3,197		11,622	14,819			0
	Refurbishment	Fund				0	15,976		0		15,976
	Earmarked income				1,223		440	440			1,223
	CJRS Grants					0	3,500	3,500			0
	Total restricted	funds			4,420		31,538	18,759			17,199
	Total funds			139,479			115,426	131,543			123,362

				Notes tothe Financial Statements forthe year ended 31stMarch, 2022 (continued)
16	Fund Details
	Details ofthe	various funds held by the charity are as follows:
	Name offund			Description, nature and purposes ofthe fund
	~nr ~ri (g~fn		6
	Mission Fund			This fund was set u to collect the 10'%%d Tithed P monies to	be	forwarded	onto
				various missionary societies and other charities. This fund	ceased to be
				designated at the year end.
	Capital Asset	Fund		This fund represents the net book value offixed assets at	the year end		date which
				cannot be readily converted into liquid funds at short notice.
	General fund			Any monies not included in any other fund.
	~RRit df	d
	Building Fund			This fund was set up to collect monies to be used as when		required for	the
				continual repair and refurbishment ofthe Church building.
	Refurbishment		Fund	This fund was set up following a grant received from Wirral		BCtowards
				refurbishment ofthe creche and toilet areas ofthe building.
	Earmarked income			This fund was set up to collect small amounts of money which is restricted				in its
	fund			use. These monies typically relate to church conferences	and donations		received
				towards the work ofother chaditable organisations.
	CJRS Grants			These were grants received from the governement towards		the salaries	of
				furloughed workers during the pandemic.
17	Taxation
	As a charity,	King's Church, Wirral isexempt from tax on income and gains to the			extent that these			are
	applied to its	charitable		objects. No tax charges have arisen in the Charity.