## J F Egner and Manse Fund - German Church of Liverpool Trustees’ Annual Report for the Period of 01/01/2022 - 31/12/2022
## Administrative Information
**Charity Details: Registered Charity: Registered Address:**
**Names of the Charity Trustees who Manage the Charity:**
J F Egner and Manse Fund (German Church of Liverpool) No 700605 German Church of Liverpool, 73 Parkgate Road, Neston CH64 6QF The Church itself is situated in Bedford South, Liverpool L7 7BX
Ms Christine Barry, safeguarding officer Ms Joy Buchanan Ms Anne Connell (until 3/4/22) Dr Sebastian Dembski Mr Rainer Goertz (since 3/4/22) Dr Brigitte Jurack, health and safety officer Dr Dorothea Muecke-Herzberg, treasurer Dr Ulrich Pfeiffer Dr Ivo Siekmann, secretary Rev. Diemut Cramer
## Structure, Governance & Management
**Type of Governing Document: How the Charity is Constituted: Trustee Selection Methods:**
**How New Trustees are Inducted and Trained:**
**The charity’s organisational structure and any wider network with which the charity works:**
Constitution adopted 25th March 1990, Scheme 19th January 1988 Charity managed by trustees
The trustees of the charity are the members of the Church Council (CC). The Church Council consists of the pastors (with one vote) and up to 12 council members, these being elected by the church members for a three-year term of office at the Annual General Meeting (AGM).
An information pack (CC3, PB1, PB2, PB3, advancement of religion for the public benefit) is given to new trustees
The Church Council met 5 times this year and is responsible for
- Advancing the life of the Church and observing its constitution
- Keeping the Church register
- Initiating the proceedings for appointing a new minister
- Electing employees of the Church and arranging appropriate payment
- Administering the finances and the property of the Church
- Deciding on possible doubts over interpretation or application of the constitution of the Church.
The Church Council has the right to maintain bank accounts and invest money.
The German Church of Liverpool is part of the Pfarramtsbereich (PAB, engl. pastoral region) North England and East-Midlands, consisting of German speaking congregations in Liverpool, Manchester, Bradford/Leeds/Sheffield, Nottingham/Derby/Lincoln. The PAB shares a couple of pastors. The German Church of Liverpool is also a member of the Synod of German speaking lutheran, reformed and united congregations in Great Britain.
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## Aim and Purposes
The German Church of Liverpool is the central meeting place for the members of the German-speaking Lutheran Church and aims for the maintenance and fostering of the Lutheran and Protestant Tradition, the German Language and Culture. The members of the Church Council (CC) of the German Church of Liverpool who are also the trustees of the J F Egner and Manse Fund are responsible together with the pastors, Diemut Cramer and Olaf Burghard, for the advancement of Christian Faith consonant with the doctrines in paragraphs 2-4 of the constitution of the German Church of Liverpool, and in particular the provision and maintenance of a church in Liverpool for the public worship and furtherance of other charitable work in connection therewith.
## Objectives and Activities
Today’s Church Work focuses on German speaking seniors, families and children in the wider Merseyside area and beyond by providing a welcoming place where all are invited to learn and practise faith and parish community life in an open, diverse and ecumenical context, and to provide a cultural home from home.
The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit, in particular the specific guidance on charities for the advancement of religion published by the Charity Commission, in exercising their powers or duties and taken it into account for planning activities and events in the year. In this context German Church of Liverpool
- Provides a place of worship
- Offers worship, prayer and study
- Provides pastoral care
- Offers retreats
- Engages in outreach work
For this purpose, it is vital that we maintain the church building and integrated community hall.
## Achievements and Performance
## Search for a new Pastor
This year, the application process for finding a suitable successor for our current pastors has been a considerable effort involving all congregations of the PAB.
## Place of Worship
The building of the German Church of Liverpool provides a place of worship for our own congregation as well as several other congregations. After the end of Covid restrictions we have restarted our face-to-face services in a similar format as before the pandemic. The return to our building has been a good opportunity for tackling some maintenance work - in the past year we have fitted new windows in the community hall, we have replaced most of our lighting with energy-saving lights and we have installed accessible toilets.
Some new forms of online meetings that have been developed during the Covid restrictions became quite popular among members of all congregations in the PAB so that they have become a regular part of our event calendar. This includes regular online services, bible study sessions, brief morning meditations in the week before Easter as well as our living Advent calendar. These events have increased the interaction between members of the different congregations and have instilled a greater sense of community.
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Our church also provides room for two other congregations as well as some local groups such as two choirs, the Russian-speaking society and the Women’s Institute.
## Worship, Prayer and Study
Normally, there are two services held per month which are led by our couple of pastors in accordance with their travel rota in the PAB. Once a month the Church offers a children’s service which is becoming more popular. This arrangement allows the more senior members of the congregation a more quiet and reflective environment for worship, while still providing lively surroundings for children that encourage their participation. We mark special holidays throughout the year with specific family services in order to offer families the possibility to worship together. This service format helps to attract families without strong bonds to the Church and offers an opportunity to take part.
In addition to the services, a seniors’ group meets once a month with the pastor for discussion and Bible study and the pastors teach confirmation classes as well as adult baptism candidates.
Our services are open to all, irrespective of denomination. Currently we have 83 registered (68 paid up fully) members in 42 households, of which 22 are 18 years or younger. This is a net increase of 1 member compared to last year.
## Pastoral Care
In a Church as widely-spread as the German Church, the most important meeting point between Pastor and members, CC and members is the Sunday service in Church and the ‘social’. The Pastors keep in touch via email, letters and telephone and personal meetings in between. Home visits as well as visits in hospital and care homes are part of pastoral care and counselling.
The ‘social’: We hold a church coffee and cake before or after the Sunday services. These get-togethers offer the elderly members especially an occasion to socialise with other German speakers. Considering that the members of the German Church are scattered across the Merseyside and Wirral area, these are valuable encounters.
## Retreats
The German Church of Liverpool regularly organises weekend retreats with three other German Churches in Manchester, Yorkshire and East Midlands: a family retreat in the Summer and a singing retreat and a church retreat in Autumn. The family retreat in Thornthwaite could take place again this year and was well-attended by families from all PAB congregations. The singing and church retreat were combined and took place in October in Fulneck.
## Mission and Outreach
We demonstrate our faith by helping those in need. As per decision by the AGM we raised 10% of the advent bazaar receipts for the Family Refugee Support Project project and donated the Christmas Eve collection to Christian Aid.
Our PAB-wide magazine is distributed quarterly to all members of the congregation (by email or in paper) and is also available in the church. The magazine keeps our parishioners informed of the important matters affecting our Church and articles that help develop our knowledge and trust in Jesus.
We support one German-speaking children and family group which normally meets monthly in our hall or garden. In addition we provide a focal point for the wider German-speaking community in Merseyside and beyond with a German summer party and our German Christmas fair and irregular German cultural events, like talks, concerts or walking tours. Our St. Martin lantern parade has been especially popular and well-attended in the last two years. Our Christmas fair which is celebrated with an advent cafe is the largest event in our event calendar - an online Christmas fair in combination with an Advent cafe in the church. In recent years we organised cultural events after our afternoon Sunday services (“Kultursonntage”) for a wider audience than regular visitors to our church. We have restarted these events, with a concert
3
of the Liverpool Rennaissance Singers and a book reading. Via events like these, the German church also gives German-speaking people who move to the Liverpool region opportunities for getting in touch with the German community.
We rent out our building to community and neighbourhood groups, two churches and a choir on a regular or irregular basis and therefore provide a place to meet for the neighbourhood and wider community.
## PAB and Synod
The German Church of Liverpool is part of the PAB (pastoral region) North England and East-Midlands which is the overarching administrative entity for sharing common resources, e.g. the pastors’ work, salary, car. The treasurer and another trustee represented the German Church of Liverpool at the annual PAB council meeting in February.
The German Church Liverpool is a member of the German-speaking Synod of Lutheran, reformed and united congregations in Great-Britain. Brigitte Jurack represented the German Church of Liverpool as elected synod representative at the annual Synod meeting which took place via Zoom this year. She was elected by the Synod's Assembly in April as Trustee on the Synod Council. We have therefore good links between our congregation and the wider structure of the church.
## Ecumenical Relationships
The German Church of Liverpool itself welcomes people of all denominations in all parts of worship and parish life. We also have a longstanding relationship with the Nordic Church and the Anglican Cathedral. This year the Nordic church invited us to celebrate the Reformation Day service together with them and our church contributed to the Remembrance Sunday service in the Anglican cathedral. Openness to ecumenical and interreligious affairs and exchange belongs to the core principle of the German Church and is reflected in letting our Church as a place of worship to two other congregations.
In addition we are a member church of Churches Together in Merseyside which supports and encourages churches from a wide range of traditions to work together in unity.
## Volunteers
Many members of our church actively contribute to our social activities, a large group of volunteers prepares home-made cakes for our church cafe and provides cake donations for our social events like the Christmas bazaar. Fundraising events such as the Christmas bazaar rely heavily on volunteers’ time and work before and during these events.
Volunteers also actively help with the maintenance of our church - volunteers take over building caretaker duties and gardening duties. A group of volunteers met several times this year for garden maintenance and tree trimming.
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## Financial Review
_(note, rounded figures are given here, exact figures are given in the financial report)_
## State of the Charity’s Finances
The end of year result shows a deficit of £ £5,424, but this is less than the £6,504 that we paid for the new windows in the community hall for which we received a 100% grant late in the previous year. The late payment of the grant meant that the receipt of the grant and its related expenditure fell in different financial years. So in effect, the financial health of the church accounts is positive: not counting the extraordinary expense for the windows that is covered by last year's grant, we actually achieved a surplus of £1080. This was helped greatly by unexpected additional rental income due to film crews renting the church building which more than doubled the expected rental income and inspite of the substantial equity market volatility that resulted in a negative re-evaluation of our investments of 1,398.
We successfully applied to the Kaiser Wilhelm II (KWII) fund (a philanthropic family charitable trust that supports individuals of German origin living in social or economic hardship via organisations working with these target groups) for extra funding for German cultural and language projects of £807, for support of the social work of the German Church of Liverpool of £1,200 and for children's groups of £400. We are very grateful to the fund.
Our receipts through membership subscription went up by about 8% to £5,100 although we had less paid up members compared to last year. Unfortunately in 2022 some families failed to pay which raises the number of non-paid members to an overproportional extent. Notwithstanding, the increase in receipts is due to some members paying more and some who failed to pay the year before paid retrospectively this year.
Collections and donations incl. GASDS were roughly at the same level as last year with a total of £2,754, but the collections increased by 26% whereas donations and GASDS decreased by 29% . Online shopping giving (Easyfundraising, Amazon Smile, DONR) decreased the second year in a row by 23% to £132. The Gift Aid claim this year stayed almost the same as last year’s with £1,631 as the sum of subscriptions, collections and donations roughly stayed the same in the previous year.
Rental income was boosted to more than double the usual amount because several film crews hired the church for several days each and so rents reached £11,562. This offset the loss of several small tenants. Fundraising receipts increased by a healthy 39% and amounted to £2,207. This reflects that we were able to hold the St. Martin lantern parade, an Advent cafe and bazaar.
Our share (23%) of the pastoral region (PAB) receipts amounts to £1,541.
Receipts through interest of £597 are up by 28% compared to last year. This is mostly due to higher interest rates for the easy access and 96d savings accounts. The interest rises still do not balance out the capital loss through inflation. Our investments weathered the tumultuous markets in 2022 relatively well, but still ended up £1,397 down in total. This is spread across the restricted COIF sinking fund and our long term growth COIF fund into which we were drip-feeding £9,000 according to our Investment Policy.
We had receipts of £36 in total of various kinds which came from genealogy searches and small sales.
The outgoing costs of the German Church of Liverpool increased by 77% compared to last year with £33,395. The main causes for this are the windows refurbishment in the community hall with £6504 (for which we received a grant in the previous year), the negative re-evaluation of our investments that amounted to £1,398 and the increased energy costs which more than doubled the utility bill to £2,432.
The biggest payment is the synod contribution of £13225 which includes our share for the pastors’ salary. This will increase to £13800 next year because our share of the pastoral region (PAB) will increase from 23% to 24% in reflection of our better
5
financial situation. Our share of the pastoral region (PAB) payments is £2,577. Next year we will have to pay for the refurbishment of the Manse when the new pastor will take office. The synod will assist in paying for this expenditure.
Building and garden related costs excluding utilities (insurance, services, repairs and cleaning) amount to another large expense with £3,160 in total. Building and liability Insurance was £1,808 which is up by 11%. Regular building services (emergency lighting, fire-alarm and fire-extinguisher services, including subsequent remedial work) and repairs amounted to £751. Further payments in relation to the building include cleaning of £355, pest control callout of £197, consumables of £26 and light bulb for £22. All garden services have been conducted by volunteers and did not incur any expenditure.
We had to take out a new contract for electricity in August which coincided with the most uncertain period of last year with regards to electricity prices and still undecided government actioned help for businesses. Under these circumstances the board of trustees decided to renew a 2-year contract with the current provider that was 30-40% under any other offered contracts although slightly more expensive than non-fixed supply. Considering the huge forecasts for possible electricity prices for 2023 and the further future the trustees thought it prudent to limit the possible fall out even though the electricity prices are painful. In the end the government subsidised the winter electricity bill by approximately 50%. The electricity bill depends to a large extent on the number of tenants, but the increased electricity cost is reflected in a rise of the hall hire fee.
The net result for the year was a nominal deficit of payments over receipts of £5,423 as the receipt of the grant for the window refurbishment expenditures of £6,504 happened at the end of 2021 and could not be counted for the 2022 balance. This brings the year end result to a total of £90,607 of which £86,872 is outside of restricted funds. £18,301 are held in current accounts, £2,356 are held in the PAB current account, £5,468 are held in the savings account (0.3%-2.15% interest through 2022), £500 are held in NS&I income bonds (0.35%-2.32%), £20,000 are held in a 95d notice account (0.9%-2.91% interest) and £25,000 are held in a 1 year bond (old bond with 1.15% interest, new bond with 3.35%), £15,246 are held in the COIF long term growth fund. The restricted COIF sinking fund amounts to £3,735.
## Restricted Funds
The COIF sinking fund of £3,735 is restricted as laid out in the Scheme of 1988.
## Designated Funds
The following designated funds were allocated for particular purposes: building preservation £30,000, meeting hall refurbishment in total £15,000 (£8,496 left at the end of the year), building maintenance £3,000, pastors’ salary reserve fund of £16,200 (the Liverpool share of £60000 pastors’ salary reserves), the Liverpool share of the pastors’ 2021 salary of £11,960, pastor’s car fund of £3,000, and the Liverpool share of PAA account of £2,356. In addition to this £530 were allocated to tenants’ rent and key deposits. The sum of all designated funds is £75,542.
## Reserves policy
It is the goal of the trustees to hold between 3 and 6 months of core costs in reserve. This equates to £6750-£13,000. The amount of designated funds and restricted funds is £79,227. This results in a reserve of £11,392 at the end of the year and falls within this aim.
## Transfers
Several transfers between accounts were made in line with regular transactions as well as the investment policy: £9000 in total were drip fed from the Cooperative Bank current account to the new long-term growth COIF fund.
It has not been our policy to capitalise our fixed assets:
1. Our church building (including hall) is insured for the sum of £740,405
2. Contents are insured for £34,964.
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3. All risks (silver ware) are insured for £20,511.
4. Liverpool share (23%) of pastors' car (Ford Fiesta)
5. 60% share of the manse and the land upon which it stands in Manchester.
## Attachments
Please find attached
- The Financial Report for the period 1/1/2022 -31/12/2022
- The examiners statement
Gratitude is due to Dorothea Ross-Simpson for examining the accounts this year.
----
## Declaration
The Trustees declare that they have approved the above report at the meeting of 15/3/23 and authorised that it be signed on their behalf.
## **Signed: Dr. Brigitte Jurack**
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# **Financial Report for Period 01.01.2022 to 31.12.2022 GERMAN CHURCH OF LIVERPOOL**
## **DEUTSCHE KIRCHE LIVERPOOL**
**(Registered Charity No 700605)**
|**Statement of Assets and Liabilities as of 31.12.2022**
**2021**
**2022**
w/o PAA:|**Statement of Assets and Liabilities as of 31.12.2022**
**2021**
**2022**
w/o PAA:|**Statement of Assets and Liabilities as of 31.12.2022**
**2021**
**2022**
w/o PAA:|**Statement of Assets and Liabilities as of 31.12.2022**
**2021**
**2022**
w/o PAA:|||
|---|---|---|---|---|---|
|||||||
|||||||
|**Assets Total:**
**(£ 96,031.75)(£90,607.76)**
Current Accounts (Lloyds & Coop)
31,181.79
£18,301.07
PAA (2020/12 23%)
2,553.58
2,356.40
Sav. Accounts (Skipton & Lloyds)
5,416.65
5,468.29
NS&I Income Bond (NSIB)
500.00
500.00
Redwood 95d notice account
20,000.00
20,000.00
United Trust 1yr Bonds
25,000.00
25,000.00
COIF growth fund (market value)
7,274.89
15,246.43
COIF sinking fund rstrctd (market value)
4,104.84
3,735.57||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|**Liabilities:**
**Nil**
**Nil**
**Restricted Funds:**
**4,104.84**
**3,735.57**
COIF sinking fund
4,104.84
3,735.57
**Designated Funds:**
**(£ 82,563.58)(£75,542.40)**
Building preservation
30,000.00
30,000.00
Building maintenance
3,000.00
3,000.00
Hall window replacement
8,500.00
1,996.00
Hall cupboards
3,500.00
3,500.00
Hall painting
1,000.00
1,000.00
Landscaping
2,000.00
2,000.00
Pastors' salary reserve (1yr bond)
16,200.00
16,200.00
Synod/Pastors' salary
11,960.00
11,960.00
Pastors' car
3,000.00
3,000.00
PAA (23%)
2,553.58
2,356.40
**Fixed Assets:**
_Rent deposit AoG/NewHopeChurch_
_200.00_
_200.00_
_Note: It has not been our policy to capitalise our fixed assets_
_Key&Rent deposit Ludoescuela_
_170.00_
_0.00_
1. Our building is insured for the sum of £740,405.
_Rent deposit WI_
_30.00_
_30.00_
2. Contents are insured for £34,964.
_Key deposit Door Church_
_100.00_
_100.00_
3. All risks (silver ware) are insured for £20,511.
_Key deposit M O'Toole_
_50.00_
_50.00_
4. Liverpool share of pastors car (Ford Fiesta).
_Key&Rent deposit Snowball Church_
_150.00_
_0.00_
5. 60% share of manse and land upon which it stands.
_Key & Rent dep. Indigo Vibes_
_150.00_
_150.00_
_Key & Rent dep. Liv. Social Singers_
_0.00_
_0.00_
**Note:**
The extraordinary expense of £6,504 for window
replacements in the community hall in 2023 is more than
covered by an extraordinary income of £8,500 through a
dedicated grant received late in 2021. Due to the late
payment of the grant, the income and the expenditure fell in
different financial years and nominally produce a deficit this
year.
**Reserves:**
**£9,363.33**
**£11,329.79**
**Difference to previous year**
**-£5,423.99**
**Examiner:**
Dorothea Ross-Simpson
Disregarding the windows expenditure we achieved a
surplus of £1080!
**Signed: ___________________**
**Date: ________ 07/03/2023**
**1/4**||||||
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## **GERMAN CHURCH OF LIVERPOOL**
## **Receipts and Payments Account for the Year Ending 31st December 2022**
||**_2021_**
**2022**|**_2021_**
**2022**||||||
|---|---|---|---|---|---|---|---|
||**Total Receipts (incl forw. don)**
**_(£ 35,488.18)(£27,971.12)_**|||||||
|||||||||
||2.0 PAA Income (Liverpool share)
806.25
_1,541.28_|_*_||||||
||1.11 Subscriptions
4,715.00
5,100.50
1.12 Collects
1,466.90
1,848.14|||||||
|||||||||
||1.13 Donations incl GASDS
1,271.00
906.61
1.13 Easyfundraising/Smile/Text2Give
173.10
132.86
1.14 GiftAid
1,640.41
1,631.54|||||||
|||||||||
||1.15 Parochial Fees
0.00
0.00|||||||
||1.21/5.31 Events/Fundraising
1,584.31
2,207.33
1.32 Grants
15673.28
2407.00|||||||
||
,
,
5.11 Rent
5,605.40
11,562.00
5.51 Interest
467.77
597.12|||||||
||6.13 Refunds/Other
744.55
36.74
6.31 Re-evaluation of Funds
1,141.01
0.00|||||||
|||||||||
||_forwarding Donations to Charities_
_199.20_
_0.00 _|||||||
||**_2021_**
**_2022_**|||||||
|||||||||
||**Total Payments (incl forw. don)**
**_(£ 18,912.62)(£33,395.11)_**|||||||
||4.2.5/6.33 PAA Expenditure (Lshare)
1,463.43
_2,577.97_|||||||
|||||||||
||4.11 Synod Fee
12,000.00
13,225.00
3.51 Membership Fees
83.00
83.00|||||||
|||||||||
||3.13 Organ
200.00
375.00
3.23 Insurance
1,631.32
1,808.83
3.25 Utilities
1,020.36
2,432.64
3.24 Building/Maintenance/Cleaning
988.51
1,351.81|||||||
|||||||||
|||||||||
||3.26 Acquisitions
0.00
6,754.00
3.35 Office/Travel Expenses
212.16
0.00
3.42 Parish Work
159.94
776.69
3.43 Youth Work
400.00
400.00
5.41 Events/Fundraising
294.42
1,098.07|||||||
|||||||||
|||||||||
||6.23 Other
100.00
680.49
6.31 Re-evaluation of Funds
0.00
1,397.73|||||||
|||||||||
||_forwarding Donations to Charities_
_359.48_
_433.88_|||||||
|||||||||
|||||||||
||**Deficit/Surplus:**
**£16,575.56**
**-£5,423.99**|||||||
|||||||||
|||||||**2/4**||
||**_2021_**
**2022**|**_2021_**
**2022**||||||
|---|---|---|---|---|---|---|---|
||**Total Receipts (incl forw. don)**
**_(£ 35,488.18)(£27,971.12)_**|||||||
|||||||||
||2.0 PAA Income (Liverpool share)
806.25
_1,541.28_|_*_||||||
||1.11 Subscriptions
4,715.00
5,100.50
1.12 Collects
1,466.90
1,848.14|||||||
|||||||||
||1.13 Donations incl GASDS
1,271.00
906.61
1.13 Easyfundraising/Smile/Text2Give
173.10
132.86
1.14 GiftAid
1,640.41
1,631.54|||||||
|||||||||
||1.15 Parochial Fees
0.00
0.00|||||||
||1.21/5.31 Events/Fundraising
1,584.31
2,207.33
1.32 Grants
15673.28
2407.00|||||||
||
,
,
5.11 Rent
5,605.40
11,562.00
5.51 Interest
467.77
597.12|||||||
||6.13 Refunds/Other
744.55
36.74
6.31 Re-evaluation of Funds
1,141.01
0.00|||||||
|||||||||
||_forwarding Donations to Charities_
_199.20_
_0.00 _|||||||
||**_2021_**
**_2022_**|||||||
|||||||||
||**Total Payments (incl forw. don)**
**_(£ 18,912.62)(£33,395.11)_**|||||||
||4.2.5/6.33 PAA Expenditure (Lshare)
1,463.43
_2,577.97_|||||||
|||||||||
||4.11 Synod Fee
12,000.00
13,225.00
3.51 Membership Fees
83.00
83.00|||||||
|||||||||
||3.13 Organ
200.00
375.00
3.23 Insurance
1,631.32
1,808.83
3.25 Utilities
1,020.36
2,432.64
3.24 Building/Maintenance/Cleaning
988.51
1,351.81|||||||
|||||||||
|||||||||
||3.26 Acquisitions
0.00
6,754.00
3.35 Office/Travel Expenses
212.16
0.00
3.42 Parish Work
159.94
776.69
3.43 Youth Work
400.00
400.00
5.41 Events/Fundraising
294.42
1,098.07|||||||
|||||||||
|||||||||
||6.23 Other
100.00
680.49
6.31 Re-evaluation of Funds
0.00
1,397.73|||||||
|||||||||
||_forwarding Donations to Charities_
_359.48_
_433.88_|||||||
|||||||||
|||||||||
||**Deficit/Surplus:**
**£16,575.56**
**-£5,423.99**|||||||
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|**Receipts Particulars:**|**Receipts Particulars:**|||**Payments Particulars:**|**Payments Particulars:**|**Payments Particulars:**|||
|---|---|---|---|---|---|---|---|---|
|**1.13 Donations**|||**955.07**|**3.24 Building Repairs/Maintenance**||||**1,351.81**|
||_Amazon Smile_|_(_|_29.31)_|||_cleaning_||_355_|
||_*_|_(_|_25.73)_||_fire extinguisher service_|||_156_|
||_*_|_(_|_29.88)_|_elec/fire/emergency lighting service/repairs_||||_595.2_|
||_donation by cheque_|_(_|_47.50)_|||_mice control_||_197.65_|
||_DONR_|_(_|_4.75)_|||_sanitary expenses_||_26.38_|
||_*_|_(_|_532.00)_|||_light bulbs_||_21.58_|
||_Easyfundraising_|_(_|_98.80)_||||||
||_Gemeinde Kempen_|_(_|_117.00)_||||||
||_*_|_(_|_70.10)_|**5.41 Events/Activities**||||**1,098.07**|
|||||_Bazaar2022, Quarkessen, Easter, Lantern parade_||||_892.14_|
|**5.11 Rent**|||**11,562.00**|||_Bazaar 2021_||_113.43_|
|||||||_Renaissance Choir_||_92.50_|
||_AoG_|_(_|_2,028.00)_||||||
|_Barbara and Jim Productions_||_(_|_1,500.00)_||||||
||_Canning Housing Coop_|_(_|_40.00)_|**3.42 Parish Work**||||**776.69**|
||_door church_|_(_|_2,180.00)_||||||
||_Dorothea MueckeHerzberg_|_(_|_80.00)_|||_Wirralkreis_||_25_|
||_Indigo Vibe_|_(_|_845.00)_||_Abendsmahlsgeschirr_|||_530.66_|
||_Krabbelgruppe_|_(_|_200.00)_|||_Ostern_||_116.11_|
||_LBP Outlander_|_(_|_2,250.00)_|||_Flowers_||_22.46_|
||_Ludoescuela_|_(_|_825.00)_|||_Music license_||_27.46_|
||_Russ Soc_|_(_|_60.00)_|||_Flowers_||_55_|
||_Snowball Church_|_(_|_32.50)_||||||
||_Spielgruppe_|_(_|_290.00)_||||||
||_Tango Aires_|_(_|_178.50)_|**3.43 Youth Work**||||**400**|
||_Tiger Aspect Production_|_(_|_750.00)_||||||
||_UoL_|_(_|_75.00)_|_Subsidising rent for youth groups_||||_400_|
||_WI_|_(_|_228.00)_||||||
|||||**3.26 Acquisitions**||||**6,754.00**|
|**1.21/5.13**|**Events/Activites**||**2,207.33**|||_expenses oven_||_250_|
|||||||_windows_||_6504_|
||_Lantern parade_||_199.10_||||||
||_Filmtreff_||_140.41_||||||
||_Basar_||_1,682.82_|**3.35 Office/Travel**||||**0**|
||_concert_||_185.00_||||||
|||||**6.23 Other**|||**(**|**680.49)**|
|**6.13 Other**|||**36.74**||||||
|||||||_PAC acc adjustment_||_310.49_|
||_sales_||_2.00_|||_return deposits_||_150.00_|
||_sales_||_5.00_|||_return deposit_||_50.00_|
||_genealogy_||_29.74_|||_return deposits_||_170.00_|
|||||**Forwarding Donations (Charities)**||||**433.88**|
|**Forwarding Donations (Charities)**|||**0.00**|_Christian Aid _|_gift aid collect 2021_|||_49.80_|
|||||_Christian Aid _|_2022_|_collect_||_221.20_|
|_Christ.Eve_|_collect reached bank 2/1/23_||_0_|_Family Refugee _|_10% Christmas Fair_|||_162.88_|
|||||||||**3/4**|
## **GERMAN CHURCH OF LIVERPOOL**
## **Budget 2023**
|**Receipts**|**2022**|**_2022 actual_**|**2023**|
|---|---|---|---|
|1.11 Subscriptions|5,000|_5,100.50_|5,500|
|1.12 Collects|1,500|_1,848.14_|1,500|
|1.13 Donations incl GASDS|1,500|_906.61_|1,000|
|1.13 Easyfundraising/Smile/Text2Give|200|_132.86_|100|
|1.14 GiftAid|1,430|_1,631.54_|1,600|
|1.15 Parochial Fees|0|0.00|0|
|1.21/5.31 Events/Fundraising|2,000|_2,207.33_|2,500|
|1.32 Grants|2,100|_2,407.00_|4,000|
|5.11 Rent|7,580|_11,562.00_|9,000|
|5.51 Interest|500|_597.12_|1,500|
|6.13 Refunds/Other|600|_36.74_|289|
|6.31 Re-evaluation of Funds|0|_0.00_|0|
|2.0 PAA Income (Liverpool share)|1,100|_1,541.28_|1,500|
|_forwarding Donations to Charities_|200|_0.00_|200|
|**TOTAL**|**£23,710**|**£27,971**|**£28,689**|
|_dedicated grants recv'ed 2021 for use in 22/23_|_15,000_|_6,504_|_8,496_|
|**_including refurbishment grants:_**|**_£38,710_**|**_£34,475_**|**_£37,185_**|
|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|**_including refurbishment grants:_**
**_£38,710_**
**_£34,475_**
**_£37,185_**|
|---|---|---|---|---|---|---|
|Note: we received grants in the sum £15,673 in 2021 that led to the huge surplus of £16,454 in 2021. These grants were mostly dedicated to refurbishments. In 2022|||||||
|we only used £6,504. Therefore we budget the remaining £8,496 against the expected refurbishments in 2023. The sums in italic in the last row indicate a budget|||||||
|including the refurbishment grants and serve together with the figure for Payments below to show that we are NOT exceeding our income.|||||||
|**Payments**||**2022**|**_2022 actual_**|**2023**|||
|4.2.5/6.33 PAA Expenditure (Lshare)|*|3,000|_2,577.97_|5,000|* Liverpool share in 2022: 23%, 2023: 24%||
|4.11 Synod Fee|^|13,225|_13,225.00_|13,800|^2022:23% of 57,500, 2023:24% of|57,500|
|3.51 Membership Fees||85|_83.00_|85|||
|3.13 Organ||350|_375.00_|500|||
|3.23 Insurance||1,750|_1,808.83_|1,900|||
|3.25 Utilities||2,000|_2,432.64_|3,500|||
|3.24 Building/Maintenance/Cleaning||1,000|_1,351.81_|1,000|||
|3.26 Acquisitions|§|250|_250.00_|500|§ Acquisitons excl Windows||
|3.35 Office/Travel Expenses||100|_0.00_|100|||
|3.42 Parish Work||200|_776.69_|500|||
|3.43 Youth Work||400|_400.00_|200|||
|5.41 Events/Fundraising||1,000|_1,098.07_|1,000|||
|6.23 Other||0|_680.49_|0|||
|6.31 Re-evaluation of Funds||0|1398|0|||
|_Hall window replacement_||_8,500_|_6504_|_0_|||
|_Hall cupboards_||_3,500_|_0_|_3,500_|||
|_Hall painting & lighting_||_1,000_|_0_|_1,000_|||
|_Landscaping_||_2,000_|_0_|_2,000_|||
|_Other refurbishments_|_$_|_0_|_0.00_|_2,000_|$ re-dedicated remainder of windows fund||
|_forwarding Donations to Charities_||350|_433.88_|600|||
|**TOTAL**||**£38,710**|**£33,395**|**£37,185**||**4/4**|
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/** Charity Name **members of** J F Egner and Manse Fund - German Church of Liverpool **On accounts for the year** 31 December 2022 **Charity no** 700605 **ended (if any) Set out on pages** 1-2 11-2(remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2022 **DD / MM / YYYY** .
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation of **basis of report** the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
- **Independent examiner's** I have completed my examination. I confirm that no material matters have **statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: ● accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._
**Date:** 07/03/2023 **Signed: Name:** Dorothea Ross-Simpson **Relevant professional** n/a **qualification(s) or body (if any): Address:** 97 Millstone Lane, Nantwich, CW55PH
**Section B Disclosure**
1
**October 2018**
**IER**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
not applicable, none to disclose.
2
**October 2018**
**IER**