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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 105205

Report of the Trustees and Financial Statements for the Year Ended 31 December 2022

for

1st Comber Presbyterian Church

R Savage & Company Accountants & Taxation Consultants Old Bank House 2 Crossgar Road Saintfield Ballynahinch Co. Down BT24 7BD

1st Comber Presbyterian Church

Contents of the Financial Statements for the Year Ended 31 December 2022

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16 to 17

1st Comber Presbyterian Church

Reference and Administrative Details for the Year Ended 31 December 2022

TRUSTEES

TRUSTEES Miss Doreen Brown Rev. Grant Conor Mr William Crawford Mr Peter Davidson Mrs Alexandra Edgar Mr John Herron Mrs Julie Herron Miss Avril Hiles Mr Christopher Jamison Mrs Judith Jamison Miss Linda Marshall Mrs Hilda McClements Mr Ronnie McAleese Mrs Laura McAleese Mr Neil McKibben Mr Jarvis Osbourne Mrs Elizabeth Presho Mr James Russell Mrs Ann Stevenson Miss Mavis Woods PRINCIPAL ADDRESS 65-67 High Street Comber Newtownards Co. Down BT23 5HJ

REGISTERED CHARITY NUMBER

INDEPENDENT EXAMINER R Savage & Company Accountants & Taxation Consultants Old Bank House 2 Crossgar Road Saintfield Ballynahinch Co. Down BT24 7BD SOLICITORS King & Gowdy 296-298 Upper Newtownards Road Belfast BT4 3EJ TREASURER Mr Henry Bowman

Page 1

1st Comber Presbyterian Church

Report of the Trustees for the Year Ended 31 December 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Description and Purpose

First Comber Presbyterian Church is a congregation of the Presbyterian Church in Ireland. The Presbyterian Church in Ireland, as a Reformed Church within the wider body of Christ is grounded in the Scriptures, and exists to love and honour God through faith in His Son and by the power of His Spirit, and to enable her members to play their part in fulfilling God's mission to our world.

The Congregations mission purposes is to bring people to Jesus, to encourage them to grow in Christ-like maturity, and to enable them to fulfil their God-given purpose in life, the church, and the wider world.

In order to achieve this, we:

Worship God our Creator

Worship is our first responsibility to God. It is much broader than simply attending church on a Sunday. Worship is a lifestyle of enjoying God, loving him and giving ourselves to be used for His purpose.

Teach and nurture people to become more like Jesus

Once we are born into God's family, He wants us to grow into spiritual maturity and committed membership of the church. Two essentials in developing our relationship with Jesus are reading God's Word and praying regularly. We can only become more Christ-like through the power of the holy spirit helping us.

Love, serve and encourage others

God expects us to support and serve one another in love, sharing one another's burdens. At First Comber we are not about pretending that ''we have it all together." We aim to provide a spiritual home that is welcoming, accepting and caring.

Go out to others in need

God expects each of us to share the Good News of His love to those who are lost and separated from God. We aim to do this through our individual circle of influence, in partnership with others in the wider community, and through overseas projects.

Page 2

1st Comber Presbyterian Church

Report of the Trustees for the Year Ended 31 December 2022

OBJECTIVES AND ACTIVITIES Public benefit

The Presbyterian Church in Ireland meets the public benefit requirement by providing benefit to its members and the general public by making known the Christian Gospel of the Lord Jesus Christ through the advancement of religion.

The direct benefits which flow from the purposes of the Church include the gaining of an understanding in Christian beliefs as set out in the Bible and in the Church's subordinate standards (the Westminster Confession of Faith and the Shorter and Larger Catechisms) leading to spiritual and moral development and opportunities for response to Bible teaching. In turn, this framework leads to practical expressions of Christian beliefs and standards in the local community such as through the care of those in need (including the sick, disabled, and bereaved).

Generally, the above benefits are delivered locally by congregations and their members or are facilitated through presbyteries or are organised and delivered centrally. Local delivery is facilitated by central resources in almost all cases. Public access is made known through the use of noticeboards, printed material, press advertisement, websites, and social media or in other ways.

The benefits are demonstrated through regular evaluation of the services and informal and ad-hoc feedback from members, their families, and members of the public.

The purpose does not lead to harm. The only private benefit flowing from our purpose is related to Ministers, Missionaries, Deaconesses, Irish Mission workers and Lay Agents who receive benefits as a result of their holding office or employment. However, this is incidental and necessary in order to further our charitable purpose. There are no other private benefits. The beneficiaries of this purpose are members, their families, other individuals that the Presbyterian Church in Ireland is in direct and indirect contact with, the community in which pastoral services are provided and other communities throughout Northern Ireland, the Republic of Ireland, and worldwide which benefit from our engagement with and support for both Christian and other secular organisations, charities, and individual members of the public.

The Kirk Session has had regard to the Charity Commissions public benefit requirement statutory guidance.

Volunteers

The Trustees wish to acknowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities.

Page 3

1st Comber Presbyterian Church

Report of the Trustees for the Year Ended 31 December 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities Activities and Objectives

The congregation meets for worship every Sunday and visitors are welcome to join. Sacrament of the Lord's Supper is observed on four occasions during the year and all those who have been baptised and who have made a profession of faith in the Lord Jesus Christ are admitted to the Lord's Supper. The congregation has a wide range of organisations which use the facilities of First Comber Presbyterian Church including:

Achievement and Performance Worship and prayer

Church opening without restriction in April 2022r.

As well as our regular services during the year we acknowledged God's gift of new life at 2 Sacraments of Baptism and gave thanks for faithful services and sought to comfort those who had been bereaved during the year. At 31 December 2022 there were 228 communicant members and 366 families connected with the congregation..

Mission and outreach

At a local level the congregation works alongside the other denominations in the town and prayerfully supports the local Youth For Christ drop-in Centre called ''The Net".

The congregation supports the United Appeal for Mission, which is a central fund of the Presbyterian Church in Ireland. This fund enables congregations to support the wider mission of the denomination and to do mission and outreach on denominational basis beyond what the congregation could do on its own.

The United appeal Fund provides financial support for mission personnel at home and overseas, assists congregations with the deployment of locally based staff, enables church planting, provides grant support for the upkeep of church premises assist with the running costs of Union Theological College, the Church’s training college for ministry students, and financially supports congregation in the area of worship, discipleship, global mission, outreach, leadership and pastoral care.

Page 4

1st Comber Presbyterian Church

Report of the Trustees for the Year Ended 31 December 2022

Presbytery

The congregation was represented at the regular meetings of Presbytery by our minister Rev. Grant Connor and one of the elders Mr John Herron. This provides an important link between the congregations and the wider structures of the Church.

General Assembly

The minister and one of our elders were nominated to attend the meeting of the General Assembly of the Presbyterian Church in Ireland held in Assembly Buildings, Belfast, in June.

Property

The property belonging to First Comber Presbyterian Church is in good order and state of repair, with no major work carried out in the period.

New initiatives in the year

First Comber presbyterian Church had one new initiative commencing in 2022; Young Life commenced in September 2022.

FINANCIAL REVIEW

Reserves policy

Unrestricted funds are not all freely available, should the charity need immediate access to reserves. In order to ensure that the organisation has access to funds it is necessary to adjust unrestricted reserves as recommended by SORP 2015 be excluding Fixed Assets as it would be unlikely that the organisation would be able to liquidate the fixed assets in a timely manner. The Charity recognises that by excluding Fixed Assets it has a negative unrestricted reserves balance. This is, however, an improving figure. The Charity's targeted policy is to maintain 6 months unrestricted expenditure as a free reserve, and it will continue to work to achieve this position of liquidity.

Going concern

The activities of the congregation are dependent on ongoing contributions from its members. The Trustees are of the opinion that the congregation has sufficient resources at the date of approval of these financial statements to meet commitments which will arise in the year from the date of signing this report and subject to the continuing support from members to fund on an ongoing basis the congregation's current activities and other financial commitments.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Page 5

1st Comber Presbyterian Church

Report of the Trustees for the Year Ended 31 December 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure

The Kirk Session

The charity trustees of the congregation are the members of its Kirk Session. Under the congregation's governing document, The Code, the book of the constitution and government of the Presbyterian Church in Ireland, the Kirk Session seeks to watch over and promote the spiritual interest of the congregation and of persons not connected with any congregation who are within its bounds. It ensures pastoral care is in place in the congregation and seeks to further the contribution of the church to Christian witness and service in the local community. The Kirk Session has delegated to its Congregational Committee the temporal affairs of the congregation including administering all funds and property belonging to the congregation. Members of the Kirk Session are ex-officio members of the Congregational Committee.

The Kirk Session consists of the ordained minister and the ruling elders of the congregations. All members are entitled to propose, speak and exercise equal votes at meetings, except that the Moderator, the ministers in active duty in the congregation, has no deliberative but only a casting vote.

Stated meetings of the Kirk session are held at least four times each year or as appropriate.

To be chosen for the office of the eldership in the congregation a person must be a voting member and a regular attendant on its ordinances. The selection ion of those proposed to be called to the office can be either by the congregation or by the Kirk Session. Members are elected if they obtain two-thirds of those who vote.

Presbytery

Under the Presbyterian Church in Ireland form of governance the corporate oversight of a congregation is the responsibility of a Presbytery which superintends generally the spiritual and temporal affairs of the congregations assigned to it by the General Assembly of the Presbyterian Church in Ireland. First Comber Presbyterian Church has been assigned to the Down Presbytery of the Presbyterian Church in Ireland. The membership of the Presbytery consists mainly of the active ministers of congregations assigned to it by the General Assembly, minsters who have retired from active duty and an elder appointed by the Kirk Session of each congregation.

The General Assembly

The General Assembly is the supreme court of the Church, representing in one body the whole Church and acting as its supreme legislative, administration and judicial authority, in dealing with all matters brought before it. The General Assembly is normally constituted during the first week in June for worship and to conduct its business. At the end of business, it is dissolved. The membership of the General Assembly consists mainly of the active ministers of each congregation, retired minsters and a representative elder appointed by the Kirk Session of each congregation.

Risk management

The Trustees regularly review risk, and the systems and procedures implemented to manage identified risks. The principal risks are in relation to the likelihood of reputational damage and financial risks associated with the expectation of ongoing financial support from members. These risks are mitigated by the Trustees, and the Congregational Committee, regularly monitoring the various activities of the congregation at stated meetings and by encouraging members in their regular giving.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ Mrs Laura McAleese - Trustee

Page 6

Independent Examiner's Report to the Trustees of 1st Comber Presbyterian Church

Independent examiner's report to the trustees of 1st Comber Presbyterian Church

I report to the charity trustees on my examination of the accounts of 1st Comber Presbyterian Church (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of 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 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

R Savage and Company Ltd R Savage & Company Accountants & Taxation Consultants Old Bank House 2 Crossgar Road Saintfield Ballynahinch Co. Down BT24 7BD

Date: .............................................

Page 7

1st Comber Presbyterian Church

Statement of Financial Activities for the Year Ended 31 December 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Donations
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Donations
Other
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
141,893
-
7,218
6,889
7,000
163,000
-
192,467
-
192,467
(29,467)
1,178,317
1,148,850		 Restricted
fund
£
56,661
4,488
818
6
-
61,973
9,636
28,688
-
38,324
23,649
144,155
167,804		 31.12.22
Total
funds
£
198,554
4,488
8,036
6,895
7,000
224,973
9,636
221,155
-
230,791
(5,818)
1,322,472
1,316,654		 31.12.21
Total
funds
as restated
£
179,160
12,926
223
4,441
-
196,750
4,873
193,914
20
198,807
(2,057)
1,324,529
1,322,472

The notes form part of these financial statements

Page 8

1st Comber Presbyterian Church

Balance Sheet
31 December 2022
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
1,027,147
CURRENT ASSETS
Debtors
8
11,401
Cash at bank
112,269
123,670
CREDITORS
Amounts falling due within one year
9
(1,967)
NET CURRENT ASSETS
121,703
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,148,850
NET ASSETS
1,148,850
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
fund
£
11,793
-
156,011
156,011
-
156,011
167,804
167,804		 31.12.22
Total
funds
£
1,038,940
11,401
268,280
279,681
(1,967)
277,714
1,316,654
1,316,654
1,148,850
167,804
1,316,654		 31.12.21
Total
funds
as restated
£
1,071,732
11,265
241,445
252,710
(1,970)
250,740
1,322,472
1,322,472
1,178,317
144,155
1,322,472

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

Mrs Laura McAleese - Trustee

The notes form part of these financial statements

Page 9

1st Comber Presbyterian Church

Notes to the Financial Statements for the Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the yearend date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 10

1st Comber Presbyterian Church

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

2. OTHER TRADING ACTIVITIES

3.

OTHER TRADING ACTIVITIES
31.12.22 31.12.21
as restated
£ £
Fundraising events 8,036 223
INVESTMENT INCOME
31.12.22 31.12.21
as restated
£ £
Rents received 6,720 4,364
Deposit account interest 175 77
6,895 4,441

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
127,580
Charitable activities
Donations
9,921
Other trading activities
223
Investment income
4,413
Total
142,137
EXPENDITURE ON
Raising funds
401
Charitable activities
Donations
165,589
Other
-
Total
165,990
NET INCOME/(EXPENDITURE)
(23,853)
Restricted
fund
£
51,580
3,005
-
28
54,613
4,472
28,325
20
32,817
21,796		 Total
funds
as restated
£
179,160
12,926
223
4,441
196,750
4,873
193,914
20
198,807
(2,057)

continued...

Page 11

1st Comber Presbyterian Church

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
1,202,170
Prior year adjustment
-
As restated
1,202,170
TOTAL FUNDS CARRIED FORWARD
1,178,317
6.
PRIOR YEAR ADJUSTMENT		 - continued
Restricted
fund
£
106,655
15,704
122,359
144,155		 Total
funds
as restated
£
1,308,825
15,704
1,324,529
1,322,472

Internal Organisations accounts have been introduced to the consolidated financial statements. Total Organisations opening Balances £15704 at 1[st] January 2021. This prior year adjustment relates to Year Ended 31[st] December 2021.

7. TANGIBLE FIXED ASSETS

COST
At 1 January 2022
Disposals
At 31 December 2022
DEPRECIATION
At 1 January 2022
Charge for year
Eliminated on disposal
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 31 December 2021		 Freehold
property
£
1,000,000
-
1,000,000
108,000
18,000
-
126,000
874,000
892,000		 Plant and
machinery
£
176,320
-
176,320
35,264
8,816
-
44,080
132,240
141,056		 Fixtures
and
fittings
£
59,762
-
59,762
21,086
5,976
-
27,062
32,700
38,676		 Motor
vehicles
£
10,740
(10,740)
-
10,740
-
(10,740)
-
-
-		 Totals
£
1,246,822
(10,740)
1,236,082
175,090
32,792
(10,740)
197,142
1,038,940
1,071,732

continued...

Page 12

1st Comber Presbyterian Church

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Gift Aid Recoverable
Prepayments
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 10)
Trade creditors
Other creditors
10.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
11.
MOVEMENT IN FUNDS
At 1.1.22
£
Unrestricted funds
General fund
1,178,317
Restricted funds
Restricted
144,155
TOTAL FUNDS
1,322,472		 31.12.22
£
10,772
629
11,401
31.12.22
£
-
-
1,967
1,967
31.12.22
£
-
Net
movement
in funds
£
(29,467)
23,649
(5,818)		 31.12.21
as restated
£
10,636
629
11,265
31.12.21
as restated
£
4
(1)
1,967
1,970
31.12.21
as restated
£
4
At
31.12.22
£
1,148,850
167,804
1,316,654

continued...

Page 13

1st Comber Presbyterian Church

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS
Comparatives for movement in funds
At 1.1.21
£
Unrestricted funds
General fund
1,202,170
Restricted funds
Restricted
106,655
TOTAL FUNDS
1,308,825
Comparative net movement in funds, included in the above are a
Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS

continued...

Page 14

1st Comber Presbyterian Church

Notes to the Financial Statements - continued for the Year Ended 31 December 2022

11. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 At 1.1.21
£
1,202,170
106,655
1,308,825		 Prior
year
adjustment
£
-
15,704
15,704		 Net
movement
in funds
£
(53,320)
45,445
(7,875)		 At
31.12.22
£
1,148,850
167,804
1,316,654

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Restricted
TOTAL FUNDS		 Incoming
resources
£
305,137
116,586
421,723		 Resources
Movement
expended
in funds
£
£
(358,457)
(53,320)
(71,141)
45,445
(429,598)
(7,875)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 15

1st Comber Presbyterian Church

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Gift aid
Legacies
Subscriptions
Other trading activities
Fundraising events
Investment income
Rents received
Deposit account interest
Charitable activities
Grants
Other income
Gain on sale of tangible fixed assets
Total incoming resources
EXPENDITURE
Raising donations and legacies
Church Envelopes
Other trading activities
Purchases
Charitable activities
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Sundries
Staff Training
Carried forward		 Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
31.12.22
31.12.21
as restated
£
£
3
1
165,125
145,821
27,553
27,312
-
3,232
5,873
2,794
198,554
179,160
8,036
223
6,720
4,364
175
77
6,895
4,441
4,488
12,926

7,000
-
224,973
196,750
-
401
9,636
4,472
73,914
70,256
4,852
5,367
903
870
1,258
1,081
5,195
5,322
19,832
9,514
2,259
1,610
635
1,370
1,634
-
9,605
3,799
912
353
120,999
99,542

This page does not form part of the statutory financial statements

Page 16

1st Comber Presbyterian Church

Charitable activities
Brought forward
Ministers expenses
Donations
Fees
Freehold property
Plant and machinery
Fixtures and fittings
Grants to institutions
Grants to individuals
Support costs
Finance
Bank charges
Other
Repairs and Maintenance
Motor and Travel
Governance costs
Accountancy and legal fees
Total resources expended
Net expenditure		 Detailed Statement of Financial Activities
for the Year Ended 31 December 2022
31.12.22
31.12.21
as restated
£
£
120,999
99,542
2,553
2,497
1,303
1,230
1,641
1,695
18,000
18,000
8,816
8,816
5,976
5,976
41,919
36,800
1,000
-
202,207
174,556
649
598
11,308
12,698
5,191
4,486
16,499
17,184
1,800
1,596
230,791
198,807
(5,818)
(2,057)

This page does not form part of the statutory financial statements

Page 17