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|Reference and Administrative
Details|Reference and Administrative
Details||
|---|---|---|
|Trustees
Report||2to 9|
|Independent
Auditors'|Report|10to 13|
|Statement
of Financial|Activities|14|
|Statement
of Financial|Activities|15|
|Balance Sheet|||
|Statement of Cash Flows||17|
|Notes to the Financial|Statements|18to 34|
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|Recognised
|Gains|and|Losses)||||
|---|---|---|---|---|---|---|
||||||Total|Total|
||||Unrestricted|Restricted|2022|2021|
|||Note||E||E|
|Income and Endowments||from:|||||
|Donations
and legacies||3|2,878,832|270,733|3,149,565|3,641,605|
|Investment
income||4|5,541|1,431|6,972|5,038|
|Other income||5|7,762||7,762|2,719|
|Total Income|||2,892,135|272,164|3,164,299|3649,362|
|Expenditure
on:|||||||
|Raising funds||6|(20,706)|(5,775)|(26,481)|(51,501)|
|Charitable
activities
Other expenditure||7
8|(2,789,076)
(1,916)|(394,632)|(3,183,708)
~17,076|(3,105,968)
~20841|
|Total Expenditure|||(2,811,698)|(400,407)|(3,212,105)|(3,159,553)|
|Gains/(losses)
on
investment
ofassets||16|~74,470||~74,470|15435|
|Net income/(expenditure)|||66,027|~128,243|~62,276|505,244|
|Net movement
in funds|||66,027|(128,243)|(62,216)|505,244|
|Reconciliation
offunds|||||||
|Total funds brought|forward||3,201,531|235,421|3,436,952|2,931,708|
|Total funds carried forward||22|3,267,558|107,178|3,374,736|3,436,952|
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|Recognised|Gains|and Los|ses)||||
|---|---|---|---|---|---|---|
|||||||Total|
|||||Unrestricted|Restricted|2021|
||||Note|6|F||
|Income and Endowments||from:|||||
|Donations
and legacies|||3|3,020,359|621,246|3,641,605|
|Investment
income|||4|3,718|1,320|5,038|
|Other income|||5|2,719||2,719|
|Total income||||3,026,796|622,566|3,649,362|
|Expenditure
on:|||||||
|Raising funds|||6|(26,704)|(24,797)|(51,501)|
|Charitable
activities
Other expenditure|||7
8|(2,561,355)
~2, 884|(544,613)|(3,105,968)
~2,884|
|Total expenditure||||(2,590,143)|(569,410)|(3,159,553)|
|Gains/losses
on investment||assets||15,435||15,435|
|Net income||||452,088|53,156|505,244|
|Net movement
in funds||||452,088|53,156|505,244|
|Reconciliation
of|funds||||||
|Total funds brought|forward|||2,749,443|182,265|2,931,708|
|Total funds carried|forward||22|3,201,531|235,421|3,436,952|
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|||||||2022|2021|
|---|---|---|---|---|---|---|---|
||||||Note||6|
|Fixed assets||||||||
|Tangible assets|||||15|1,598,764|1,628,598|
|Investments|||||16|110,162|124,572|
|||||||1,708,926|1,753,170|
|Current assets||||||||
|Stocks|||||17|4,227|4,716|
|Debtors|||||18|167,277|182,962|
|Cash at bank||and|in hand|||1,897,059|1,875,366|
|||||||2,068,563|2,063,044|
|Creditors: Amounts||||falling due within one year|ill|~452,753|(379,262)|
|Net current|assets|||||1,665,810|1,683,782|
|Net assets||||||3,374,736|3,436,952|
|Funds ofthe||charity:||||||
|Restricted||||||107,178|235,421|
|Unrestricted||income||funds||||
|Unrestricted|funds|||||3,267,558|3,201,531|
|Total funds||||||3,374,736|3,436,952|
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|Statement ofCash|Flows for t|he Year|Ended 31|December|2022|
|---|---|---|---|---|---|
|||||2022|2021|
||||Note|5|6|
|Cash flows from operating|activities|||||
|Net cash (expenditure)/income||||(62,216)|505,244|
|Adjustments
to cash flows|from non-cash|items||||
|Depreciation|||10,15|63,253|53,965|
|Investment
income
Revaluation
of investments|||4
16|(6,972)
14,410|(5,038)
~)5,435)|
|||||8,475|538,736|
|Working capital adjustments||||||
|Decrease
in stocks|||17|489|820|
|Decrease
in debtors|||18|15,685|57,987|
|Increase
in creditors|||19|23,491|214,629|
|Net cash flows from operating|activities|||48,140|812,172|
|Cash flows from investing|activities|||||
|Interest receivable
and similar income|||4|6,972|5,038|
|Purchase oftangible
fixed assets
Purchase of investments|||15
16|(33,419)|~55,000)|
|Net cash flows from investing|activities|||(26,447)|(49,962)|
|Cash flows from financing|activities|||||
|Repayment
of loans and borrowings|||19||258,295)|
|Net increase
in cash and cash equivalents||||21,693|503,915|
|Cash and cash equivalents
at 1 January||||1,875,366|1,371,451|
|Cash and cash equivalents
at 31 December||||1,897,059|1,875,366|
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||||||Unrestricted||||
|---|---|---|---|---|---|---|---|---|
||||||funds|Restricted|Total|Total|
||||||General|funds|2022|2021|
||||||E|E|E|E|
|Donations
and legacies;|||||||||
|Donations|||||2,578,145|270,733|2,848,878|3,392,917|
|Legacies|||||240,687||240,687|187,938|
|Grants,|including||capital grants;||||||
|Grants|||||60,000||60,000|60,750|
|Total for|2022||||2,878,832|270,733|3,149,565|3,641,605|
|Total for|2021||||3,020,359|621,246|3,641,605||
|4
Investment||income|||||||
||||||Unrestricted||||
||||||funds|Restricted|Total|Total|
||||||General|funds|2022|2021|
||||||E|E|E|E|
|Interest|receivable||and similar||||||
|income;|||||||||
|Interest receivable||||on bank|||||
|deposits|||||5,541|1,431|6,972|5,038|
|Total for|2021||||3,718|1,320|5,038||
|5
Other income|||||||||
||||||Unrestricted||||
||||||funds|Restricted|Total|Total|
||||||General|funds|2022|2021|
|||||||E|E|E|
|insurance
income|||||3,675||3,675||
|Sale of books and|||CDs||4,087||4,087|2,719|
|Total for|2022||||7,762||7,762|2,719|
|Total for|2021||||2,719||2,719||
##
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||Unrestricted||||
|---|---|---|---|---|
||||Total|Total|
||General|Restricted|2022|2021|
||6||6|F.|
|Staff - wages and salaries|250||250|293|
|Staff - Social Security costs|26||26|28|
|Staff - Pension costs|40||40|46|
|Office - Printing,
postage and|||||
|stationery|7,506||7,506|26,942|
|Bank and financial charges|12,842|5,775|18,617|24,140|
|General expenses|42||42|52|
||20,706|5,775|26,481|51,501|
##
|7
Expend|iture|on charitab|le
activities|le
activities||||
|---|---|---|---|---|---|---|---|
||||Unrestricted|||||
|||||||Total|Total|
||||Designated|General|Restricted|2022|2021|
||||F|F|6|8|6|
|The furtherance||and||||||
|promotion|ofthe|Christian||||||
|religion
in|the UK and|||||||
|elsewhere|||27,811|1,132,994|310,213|1,471,018|1,458,078|
|Staff costs||||1,603,767|84,419|1,688,186|1,633,321|
|Governance||||24,504||24,504|14,569|
|Total for 2022|||27,811|2,761,265|394,632|3,183,708|3105968|
##
##
|Note
2022|s to|th|e Financial|Statements|for the Year|Ended 31 D|ecember|
|---|---|---|---|---|---|---|---|
||||||Activity|||
||||||undertaken|||
||||||directly|2022|2021|
||||||E|E||
|The furtherance|||and promotion|ofthe Christian||||
|religion|in the UK and elsewhere|||(note 9)|3,159,204|3,159,204|3,091,399|
|Governance||costs|||24,504|24,504|14,569|
||||||3,183,708|3 183708|3105968|
##
||||||Unrestricted|||
|---|---|---|---|---|---|---|---|
|||||||Total|Total|
||||||General|2022|2021|
||||||F|E||
|Purchase|cost|ofbooks|and|CDs|1,916|1 916|2 084|
||||||1,916|1,916|2,084|
##
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##
|||||Total|Total|
|---|---|---|---|---|---|
||Designated|General|Restricted|2022|2021|
||E|6|6|6|E|
|Staff - Wages and Salaries||1,274,477|67,169|1,341,646|1,302,243|
|Staff - Social Security costs||131,589|6,885|138,474|126,717|
|Staff - Pension costs||197,701|10,365|208,066|204,361|
|Rent and rates||40,304|1,891|42,195|40,228|
|Light and heat||17,135|883|18,018|19,260|
|Repairs and maintenance|27,811|76,429|3,478|107,718|143,183|
|Insurance||10,050|5,356|15,406|14,123|
|Computer costs||22,277|979|23,256|33,956|
|Travel costs||154,298|807|155,105|55,485|
|Professional
fees||135,331|277,371|412,702|492,667|
|Office - Telephone||24,005|1,251|25,256|24,432|
|Office - Printing,
postage||||||
|and stationery||431,800|15,010|446,810|442,021|
|Office - Equipment||50,926|1,623|52,549|53,605|
|Depreciation||63,253||63,253|53,965|
|Reference materials||74,849|1,309|76,158|74,122|
|Bank and financial charges||4,143|216|4,359|2,532|
|Conference
and meeting||||||
|costs||26,933||26,933|2,598|
|General expenses||1,261|39|1,300|843|
|Mortgage
Interest|||||5,058|
||27,811|2,736,761|394,632|3,159,204|3,091,399|
##
##
##
|Governance co|sts||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Total|Totai|
|||General|2022|2021|
|||||E.|
|Staff costs|||||
|Wages and salaries||2,501|2,501|2,038|
|Social security|costs|253|253|196|
|Pension costs||398|398|333|
|Audit fees|||||
|Audit ofthe financial statements||7,400|7,400|4,620|
|Other governance|costs|13,952|13,952|7,382|
|||24,504|24,504|14,569|
##
|||2022|2021|
|---|---|---|---|
||||8|
|Audit fees||7,400|4,620|
|Other services- see note 13||3,700|2,340|
|Depreciation|offixed assets|63,253|53,965|
##
##
##
|12Staff costs||||
|---|---|---|---|
|The aggregate|payroll costs were as follows:|||
|||2022|2021|
|||F|F|
|Staff costs during the year were:||||
|Wages and salaries||1,344,397|1,304,574|
|Social security|costs|138,753|126,941|
|Pension costs||208,504|204,740|
|||1,691,654|1,636,255|
|2022||2021||
|---|---|---|---|
|No||No||
||46||48|
|s was:||
|---|---|
|2022|2021|
|No|No|
##
|13Auditors'
remuneration|||
|---|---|---|
||2022|2021|
||F|F|
|Audit ofthe financial statements|7,400|4,620|
|Other fees to auditors|||
|All other non-audit
services|3733|2 343|
##
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##
##
|15Tangible fixed assets||||
|---|---|---|---|
||Land and|Furniture
and||
||buildings|equipment|Total|
||E|E|E|
|Cost||||
|At 1 January 2022|2,134,072|256,886|2,390,958|
|Additions||33,419|33,419|
|At 31 December 2022|2,134,072|290,305|2,424,377|
|Depreciation||||
|At 1 January 2022|526,110|236,250|762,360|
|Charge for the year|42,681|20,572|63,253|
|At 31 December 2022|568,791|256,822|825,613|
|Net book value||||
|At 31 December 2022|1 565,281|33,483|1,598,764|
|At 31 December 2021|1,607,962|20,636|1,628,598|
##
##
##
|||||||2022|2021|
|---|---|---|---|---|---|---|---|
||||||||8|
|Investment|-COIF Charities||Investment||Fund|110,162|124572|
|Investments||||||||
|||||||Listed||
|||||||investments|Total|
|||||||F|8|
|Cost or Valuation||||||||
|At 1 January|2022|||||124,572|124,572|
|Revaluation|gain|||||(14,410)|(14,410)|
|At 31 December 2022||||||110,162|110,162|
|Net book value||||||||
|At 31 December 2022||||||110,162|110,162|
|At 31 December 2021||||||124,572|124,572|
|The historical cost of||the investment||is|f105,000.|||
|17Stock||||||||
|||||||2022|2021|
|||||||8|8|
|Resources,|including|books|and CD's|||4,227|4,716|
|18Debtors||||||||
|||||||2022|2021|
||||||||8|
|Gift Aid tax|refunds|||||18,075|40,590|
|Legacies||||||136,681|129,975|
|Other debtors||||||12,521|12,397|
|||||||167,277|182,962|
##
##
|19Creditors: amounts
falling due within o|ne year||
|---|---|---|
||2022|2021|
|||F|
|Trade creditors|131,367|119,744|
|Accruals|271,386|259,518|
||402,753|379,262|
##
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|22 Funds|||||||||
|---|---|---|---|---|---|---|---|---|
||||Balance|||||Balance|
||||at 1||||Other|at 31|
||||January|Incoming|Resources||recognised|December|
||||2022|resources|expended|Transfersgains/(losses)||2022|
||||E|r.|E|r|E|E|
|Unrestricted|funds||||||||
|General|||||||||
|Unrestricted|Operating||||||||
|Fund|||1,025,446|2,892,135|(2,720,634)|(14,106)||1,182,841|
|Unrestricted|Fixed||||||||
|Asset Fund|||1,628,598|||33,419||1,598,764|
|Unrestricted-|Fixed||||||||
|Asset Investment||Fund|124,572||||~14,410|110162|
||||2,778,616|2,892,135|(2~783,887|19,313|~14,410|2,891,767|
|Designated|||||||||
|I egacy Fund|||357,769|||(19,313)||338,456|
|Growth
Fund|||35,300||(27,811)|||7,489|
|Republic of|Ireland||||||||
|Fund|||29,846|||||29 846|
||||422,915||(27,811)|(19,313)||375,791|
|Total unrestricted|||||||||
|funds|||3,201,531|2,892,135|(2,811,698)||(14,410)|3,267,558|
|Restricted funds|||||||||
|Legal Defence Fund|||235,421|270,394|(398,637)|||107,178|
|Growth
Fund||||1,320|(1,320)||||
|Other Restricted
Funds||||450|~450)||||
|Total restricted funds|||235,421|272,164|~400,407|||107,178|
|Total funds|||3,436,952|3,164,299|(3,212,105)||~(14,410|3,374,736|
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|||Unrestricted|Unrestricted|||
|---|---|---|---|---|---|
|||General|Designated|Restricted|Total funds|
|||E|E|E|E|
|Tangible|fixed assets|1,598,764|||1,598,764|
|Fixed asset investments||110,162|||110,162|
|Net current assets/(liabilities)||1,182,841|375,791|107,178|1,665,810|
|Total net|assets|2,891,767|375,791|107,178|3,374,736|
|||Unrestricted||||
||||||Total funds|
||||||at 31|
||||||December|
|||General|Designated|Restricted|2021|
|||E|E|E|F|
|Tangible|fixed assets|1,628,598|||1,628,598|
|Fixed asset investments||124,572|||124,572|
|Net current assets/(liabilities)||1,025,446|422,915|235,421|1,683,782|
|Total net|assets|2,778,616|422,915|235,421|3,436,952|
##
|24 Analysis of net funds||||
|---|---|---|---|
||||At 31|
||At 1 January|Financing|December|
||2022|cash flows|2022|
||F|F|E|
|Cash at bank and in hand|1,875,366|21,693|1,897,059|
|Net funds|1,875,366|21,693|1,897,059|
||||At 31|
||At 1 January|Financing|December|
||2021|cash flows|2021|
||E|E|E|
|Cash at bank and in hand|1,371,451|503,915|1,875,366|
|Debt due within one year|(86,098)|86,098||
|Debt due after more than one year|(172,197)|172,197||
|Net funds|1,113,156|762,210|1,875,366|
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