## **Receipts and Payments Account for the year ended 30th September 2023** 

|Receipts<br>Voluntary giving<br>Gift Aid<br>Donations and Bequests<br>Other Income<br>Investment Income<br>Payments<br>Cost of Fundraising<br>Charitable Activities<br>Governance Costs<br>Before transfers between funds<br>Transfers between Funds<br>**Net Operating Surplus/ (Deficit)**|**Unrestricted**<br>**Restricted Endowment**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**2022**<br>£<br>£<br>£<br>£<br>£<br>27,946<br>1,579<br>0<br>29,524<br>26,512<br>2,595<br>0<br>0<br>2,595<br>0<br>0<br>0<br>0<br>0<br>0<br>2,865<br>0<br>0<br>2,865<br>271<br>736<br>0<br>0<br>736<br>22<br>34,141<br>1,579<br>0<br>35,720<br>26,805<br>0<br>0<br>0<br>0<br>0<br>26,671<br>834<br>0<br>27,505<br>28,296<br>100<br>0<br>0<br>100<br>475<br>26,771<br>834<br>0<br>27,605<br>28,771<br>7,371<br>745<br>0<br>8,115<br>(1,966)<br>0<br>0<br>0<br>0<br>0<br>**7,371**<br>**745**<br>**0**<br>**8,115**<br>**(1,966)**|
|---|---|



The reconciliation of the receipts and payments shown above to the total funds of the Church is disclosed on the following page 



## **Statement of Assets & Liabilities** 

## **Reconciliation of Receipts and Payments Account** 

|Unrestricted<br>Funds<br>£<br>Opening Funds at beginning of year<br>92,705<br>Surplus/ (Deficit) for the year<br>7,371<br>100,076<br>Non- Momentary adjustment<br>Closing Funds at end of year<br>100,076<br>**Held as followings:**<br>Bank Current Account No. 1<br>20,133<br>Bank Current Account No. 2<br>79,942<br>Cash in hand<br>0<br>100,075<br>**Non-monetary Assets (not included above)**<br>Unrestricted<br>Funds<br>Buildings<br>543,210<br>Contents<br>33,690<br>576,900|Restricted<br>Funds<br>£<br>0<br>745<br>745<br>745<br>745<br>745<br>Restricted<br>Funds<br>0|Endowment<br>Total<br>Funds<br>2023<br>£<br>£<br>92,705<br>0<br>8,115<br>0<br>100,820<br>0<br>100,820<br>20,878<br>79,942<br>0<br>0<br>100,820<br>Endowment<br>Total<br>Funds<br>2023<br>543,210<br>33,690<br>0<br>576,900|Total<br>2022<br>£<br>94,671<br>(1,966)<br>92,705<br>92,705<br>13,920<br>78,785<br>0<br>92,705<br>Total<br>2022<br>543,210<br>33,690<br>576,900|
|---|---|---|---|
|||||



The trustees are of the opinion that  the most appropriate basis of valuation is the Insurance cover which is  shown above. 

## **Statement of Material Liabilities** 

The Trustees are not aware of any material liabilities at the date of this Report 

## **Ken  McFaul** 

## **Linda Brown** 

___________________________ _____________________________ Trustee Trustee Dated 6th February 2024 6th February 2024 



## **Notes to the Accounts** 

## **Basis of Accounting under Receipts & Payments** 

Revenue that the Charity is entitled to is recorded when received, expenditure that the Charity incurred is recorded when paid. 

## **Purpose and nature of funds** 

General unrestricted fund : These are funds that have been received carrying no restriction on their use and are put to purpose at the discretion of the trustees in furtherance of the objects of the Charity. The following designated funds are held within the general unrestricted funds, these discretionary funds are set aside by the Trustees  for a specific purpose: 

Restricted funds: are funds subject to specific trusts, which are declared by the donor(s) and are expendable by the trustees in furtherance of some particular aspect(s) of the objects of the charity. These funds are subject to restriction (as to their use) imposed by those from whom the funds are obtained. Resources received but not yet expended at the end of the financial year are retained as a reserve. 

Endowment funds:  where there is no power to convert the capital into income, is known as a permanent endowment fund and the capital is  normally held indefinitely. Where trustees have the power to convert endowment funds into income, such funds are known as expendable endowments. 

Any funds held under this classification by the Charity are permanent. 

## **Trustee benefits (in total)** 

|Remuneration<br>Reimbursed expenses|2023<br>2022<br>5,260<br>16,114<br>0<br>0|2022|
|---|---|---|



As explained in the Trustees Report, the only private benefit flowing from our purpose  in relation to the trustees is to those in paid employment within our congregation 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. 

## **Analysis of Restricted & Endowment Funds received** 

|Haiti<br>Alabaster<br>Missionery||Opening<br>Balance<br>0<br>0|Restricted<br>Funds<br>382<br>329<br>868<br>1,579|Endowment|Endowment|Expenditure<br>(364)<br>(170)<br>(300)<br>(834)|Closing<br>Balance|
|---|---|---|---|---|---|---|---|
||||||Funds<br>0|||
||||||||18<br>159<br>568<br>745|





## **Additional information for members of the Congregation** 

|**RECEIPTS**<br>Voluntary Giving<br>Tithes<br>Daily bread<br>Sunday School Collection<br>Mission Contributions<br>Easter<br>Harvest<br>Prayer meetings & Fasting<br>Alabaster<br>Haiti<br>Donation<br>Ladies Fellowship<br>Gift Aid received<br>Donations & Bequests<br>Donations<br>Bequest<br>Other Income<br>Sundry<br>J Dickson - re-imbursement<br>Investment Income<br>Bank Interest<br>**Operating Receipts**|**Unrestricted**<br>**Restricted Endowment**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**2022**<br>£<br>£<br>£<br>£<br>£<br>24,295<br>24,295<br>22,746<br>71<br>472<br>472<br>345<br>0<br>868<br>868<br>603<br>0<br>225<br>90<br>90<br>2,269<br>2,269<br>1,851<br>0<br>329<br>329<br>318<br>0<br>382<br>382<br>354<br>570<br>570<br>250<br>250|
|---|---|
||27,946<br>1,579<br>0<br>29,524<br>26,512|
|||
||2,595<br>2,595<br>0|
||0<br>0<br>0<br>0<br>0|
||0<br>0<br>0<br>0<br>0|
||0<br>600<br>600<br>271<br>2,265<br>2,265<br>0|
||2,865<br>0<br>0<br>2,865<br>271|
||736<br>736<br>22|
||736<br>0<br>0<br>736<br>22|
|||
||34,141<br>1,579<br>0<br>35,720<br>26,805|





## **Additional information for members of the Congregation** 

|**PAYMENTS**<br>Charitable Activities<br>Pastor's Salaries<br>Locum support<br>Insurance<br>Oil<br>Electricity<br>Ground & Property Maintence<br>AV & IT Expenses<br>Post & Stationery<br>Bank Fees<br>Love Gift<br>Sunday School/ Youth<br>District Fees<br>General expenses<br>Funeral expenses<br>Improvements to grounds<br>Romania<br>Wings Appeal<br>District Charity disbursements<br>Governance Cost<br>AGM Meeting expenses<br>Other payments<br>**Operating payments**|**Unrestricted**<br>**Restricted Endowment**<br>**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**Funds**<br>**2023**<br>**2022**<br>£<br>£<br>£<br>£<br>£<br>5,260<br>5,260<br>16,114<br>5,578<br>5,578<br>840<br>1,083<br>1,083<br>885<br>1,359<br>1,359<br>2,111<br>910<br>910<br>726<br>1,867<br>1,867<br>1,379<br>80<br>80<br>370<br>387<br>387<br>23<br>79<br>79<br>75<br>225<br>225<br>275<br>496<br>496<br>2,630<br>2,630<br>4,944<br>71<br>71<br>554<br>3,439<br>3,439<br>3,000<br>3,000<br>0<br>300<br>300<br>100<br>100<br>107<br>534<br>641|
|---|---|
||26,671<br>834<br>0<br>27,505<br>28,296|
||0<br>0<br>0<br>0<br>0<br>100<br>0<br>0<br>100<br>475|
||100<br>0<br>0<br>100<br>475|
|||
||26,771<br>834<br>0<br>27,605<br>28,771|