## **Activities of Chawn Hill Foundation 2020/21** Chawn Hill Foundation is a trust that is designed to be a vehicle for funding for projects concerned with the witness of Christians at home and overseas. Typically donations have funded the work of evangelists or missions where they need a means of channeling the funds to give transparency and also so that appropriate gift aid tax relief can be claimed. Funds received are allocated either to a fund for a designated purpose or as an individual fund for allocation (within the Foundation’s objects) as the donor from time to time directs. The charity’s General Fund (distributable at the trustees’ discretion) has a very small balance. Accordingly the charity does not welcome unsolicited applications for grants. It is however willing to consider channeling support for further evangelists or missions, for which funds are to be raised. The trustees are Dr. P. W. King and Mr. D. R. Watts. ## **Word Alive in Ghana** This year the charity has continued to support the work of a Ghana based Church called Word Alive Missions Association based in Esiama in Western Ghana. This is a registered Ghanaian NGO with 25 congregations, a Bible school, Nursing school, Primary school and Orphanage. It has been in operation since 1995. Since the last visit to Word Alive Church in 2008, the progress has been monitoring by regular emails sent to the trustees from the management of Word Alive missions. Checks are also made on receipts of funds when sent and receipts for expenditure incurred. ## **Church in a Muslim land** Very substantial support has been provided to a church in a Muslimdominated country, including support for the church operating an ambulance and in buying the building with the clinic from which it operates. This church operates clandestinely, enabling a small group of believers to worship together. The trustees do not wish to publish details of the location or the ethnic group concerned. ## **Other activities** Support was also provided to several other missions and missionaries: - Steve Buck, a Christian outreach worker in Stourbridge. - Hope Centre, an outreach project in Halesowen (since closed). - Elam Ministries, a mission to Iran. - WEC International, a worldwide mission. - Church Missionary Society (supporting missionaries in Lebanon). - A school and other Christian work in Uganda (through a member of Chawn Hill Church). - Teso Development Trust, an aid charity supporting churches in Uganda. - Two young adults attending training with Youth With A Mission. Annual Accounts for year ended 5 April 2021 Y￿￿15 Ywt15 1881QQ) (JftAidDornli) 4W( lQ41(1( 5.Q181 47.7￿38 •6 2￿4￿65 - 597J7.Z2 7J7. a4￿cE 415.(B ## Chawn Hill Foundation |**Income and Expenditure Account**
£
**Income**
£
421.92 Donations from charities
337.07
18,810.00 Gift Aid Donations
41,890.00
300.00 Other donations from individuals
10,410.00
4,715.02 Tax refunds
14,072.51
**24,246.94**
**Expenditure**
_Gifts to_
10,099.13 Charities
4,191.22
10,037.50 Churches
600.00
5,290.00
Individual Christian workers
6,556.00
Ghana
-
India
-
Pakistan
48,200.00
Uganda
250.00
25,426.63
**_Total spent on charitable objects_**
_Governance costs_
78.75 bank charges
-
**25,505.38Total expenditure**
**- 1,258.44**Surplus/Defcit for the year
**Balance Sheet**
2,795.16 Opening balance
- 1,258.44 Surplus/Defcit for the year
**1,536.72**
Respresented by
**1,536.72**Cash at Bank
**Reconciliation**
Cash at Bank
unpresented cheques
balance at bank
Year to 5 April
2020|**Income and Expenditure Account**
£
**Income**
£
421.92 Donations from charities
337.07
18,810.00 Gift Aid Donations
41,890.00
300.00 Other donations from individuals
10,410.00
4,715.02 Tax refunds
14,072.51
**24,246.94**
**Expenditure**
_Gifts to_
10,099.13 Charities
4,191.22
10,037.50 Churches
600.00
5,290.00
Individual Christian workers
6,556.00
Ghana
-
India
-
Pakistan
48,200.00
Uganda
250.00
25,426.63
**_Total spent on charitable objects_**
_Governance costs_
78.75 bank charges
-
**25,505.38Total expenditure**
**- 1,258.44**Surplus/Defcit for the year
**Balance Sheet**
2,795.16 Opening balance
- 1,258.44 Surplus/Defcit for the year
**1,536.72**
Respresented by
**1,536.72**Cash at Bank
**Reconciliation**
Cash at Bank
unpresented cheques
balance at bank
Year to 5 April
2020|£




Year to 5 April
2021| |---|---|---| ||4,191.22
600.00
6,556.00
-
-
48,200.00
250.00|**66,709.58**| |||






59,797.22

-| ||-|| |||**59,797.22**| |||**6,912.36**
1,536.72
6,912.36| |||**8,449.08**| |||**8,449.08**
8,449.08
1,966.00| |||10,415.08| Analysis by country was not undertaken in 2020. ## P.W. King ## D.R. Watts Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5[th] 2021 ## **Report to the trustees/ membersof**[Chawn Hill Foundation] **Charity no (if any) On accounts for the year ended** 5[th] April 2020 511479 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 05/04/2020. 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”). ## **Responsibilities and basis of** **report** 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 statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - 1. Accounting records were not kept in accordance with section 130 of the Act or 2. 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. > **Signed:** Malcolm Moss **Name:** Malcolm Moss **Date:** 26/04/2022 **Address:** 44 Coney Green, Stourbridge DY8 1LA document1017072927524768276.docxPage 1 of 9 05 September 2022 Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5[th] 2021 ## **1. Detailed Report** **----- Start of picture text -----**
Direction 1: Check whether the charity is eligible to have Step Comment
an independent examination done?
Checked the charity audit threshold applying to the accounts to Yes Below threshold for Audit but above the threshold for an
be reviewed independent examination
Checked an audit is not required for any other reason Yes The constitution does not specify an audit
Confirmed the charity is eligible for independent examination Yes It is eligible
Confirmed the amount of the charity’s income to figure shown the Yes Income below audit threshold.
accounts (including any branches) and confirmed that income and
There are no assets apart from the cash in the bank.
assets are below the audit threshold or, if applicable, obtained a
copy of the letter from the Commission approving an audit
dispensation
If the charity has one or more subsidiaries confirmed that group Yes No subsidiaries
accounts are not required by law
If a charitable company checked that the audit exemption Yes Not a company
statement has been made
If applicable, rechecked the threshold calculation during the Yes The turnover is not close to the threshold for an examination &
examination the threshold for an audit.
If the charity’s income is more than £250,000 confirmed that the Yes The income is well below £250,000
examiner is a member of one of the listed bodies
If applicable, informed the trustees that the charity is not eligible Yes Not applicable
for an independent examination
If receipts and payments accounts have been prepared, checked Yes Receipts & payments accounts prepared & the gross income is
that the charity’s gross income is less than £250,000 and that it is less than £250,000
not a company
If receipts and payments accounts have been prepared, check that Yes The constitution does not specify accrual accounting.
there is no requirement to prepare accruals accounts in the
charity’s governing document or for any other reason
If applicable, informed the trustees that the charity is not eligible Yes Not applicable
to prepare receipts and payments accounts
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 2: Check for any conflict of interest that prevents Step Comment
the examiner from carrying out their independent done?
Confirmed that there are no close personal relationships with Yes The examiner has known both trustees for several decades but
the trustees that compromise independence has no input into the day-to-day operation of the charity.
Confirmed as having no the day-to-day involvement in the Yes See above
administration of the charity
If providing other services to the charity then confirmed that all the Yes See above
criteria in Direction 2 necessary for independence are met
Identified that there are no circumstances in the examiner’s Yes See above
judgment that would reasonably lead to the perception that the
examiner is not independent
Considered whether sufficiently skilled to carry out the Yes If I can complete this form, I have the shills.
examination and, where required, confirmed membership of a
Membership of a listed body not required. These accounts are
listed body very simple in scope; no employees & almost no purchases.
If applicable, informed the trustees that you are not eligible to Yes Not applicable
carry out the independent examination
Direction 3: Record your independent examination Step Comment
File of working papers prepared to document the work undertaken d Yes ? This document will record the work undertaken.
(see the Direction for guidance on key working papers)
Evidence of appointment on file Yes Email received 13 [th] March 2022
If issued, letter of engagement signed by the trustees on file Yes Not applicable. Engagement was verbal.
Documentation of steps required by Direction 1 are all done Yes See above
Documentation that steps required by Direction 2 are all done Yes See above
Analytical review documented Yes The review comprised: -
1. Checking the integrity of the account spreadsheet; i.e.
how formulas were used within & across tabs
2. Reconciling the accounts to the bank statement
3. Reconciling the documentation for one of two tax relief
claims to the data within the accounts
4. Finding evidence for making payments within the
supporting documentation
Areas of concern identified and noted whether these were resolved Yes There were no unresolved issues.
or if unresolved and significant have included them in the
examiner’s report
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 3: Record your independent examination Step Comment
Verification and vouching procedures undertaken and any checks d Yes ?
made are on file
Copy of approved accounts on file Yes Copied to my computer at:
"C:\Users\mnmos\OneDrive\Documents\Chawn Hill
Foundation\Acc Found 20 xlsx"See spreadsheet ‘Acc Found
Copy of trustees’ annual report on file Yes "C:\Users\mnmos\OneDrive\Documents\Chawn Hill
Foundation\Annual report Apr21.doc"
Copies of information relied upon as part of the examination are on Yes Copied to my computer at
file "C:\Users\mnmos\OneDrive\Documents\Chawn Hill Foundation"
If applicable, copies of written assurances given Yes Not applicable
Recorded the conclusions drawn as an outcome of the Yes See this document
independent examination that support the examiner’s report
are on file
Recorded any matters of material significance about which a report Yes There are no matters of material significance to report
must be made direct to the Commission
Recorded whether to exercise discretion and report on relevant Yes Not applicable
matters direct to the Commission
Direction 4: Plan your independent examination Step Comment
Obtained an understanding of the charity’s constitution, objectives, d Yes ? Constitution read. The operation has few elements: -
organisational structure, the funds managed, its activities and Money is donated, usually for specific purposes, & is disbursed
accounting records and systems in accordance with those purposes. Some donors donate into
their personal fund & then choose which organisation or
individual shall benefit. The accounts use funds to separate
these purposes.
Tax relief is claimed & allocated to the funds according the
donations that generated it.
Transferring money overseas sometime incurs charges.
Planned specific examination procedures appropriate to the Yes
circumstances of the charity
Reviewed whether any areas for improvement were advised to the Yes Not applicable as there was no examination last year.
trustees in the previous year’s independent examiner’s report (or
audit report and management letter) and looked to see if any
action taken
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 4: Plan your independent examination Step Comment
Considered the financial risks identified and, where accruals d Yes Not applicable.
accounts prepared, considered whether the trustees have
evidence that shows that the charity is a going concern
Noted any implications for the examiner’s report and for separate Yes There is nothing to report to the commission
reporting to the Commission
Direction 5: Check that accounting records are kept to the Step Comment
required standard done?
Checked that accounting records have been kept are complete and Yes The account spreadsheet ‘Acc Found 20.xls’ reviewed & found
considered if they have been kept to the required standard to be correct.
Asked the trustees about how they ensure the accounting Yes The accounts are reconciled to the bank statement each
records are complete month.
If corrections made or records created during the examination, the Yes No correction required.
trustee approval for these has been sought and obtained
Asked the trustees if they carried out a review of the charity’s Yes The financial controls are in place. The bank account requires
internal financial controls in the year reported two signatures to make a payment. Internet banking, although
available, is not currently used to raise & authorise payments.
Noted any implications for the examiner’s report and for separate Yes There is nothing to report to the commission
reporting to the Commission
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Direction 6: Check that the accounts are consistent with the Step Comment
accounting records done?
Compared the accounts with the underlying accounting records Yes The accounts in the spreadsheet ‘Acc Found 20.xls’ were
reviewed & found to be a correct summary of the underlying
transactions
Checked some entries from the listing of transactions of income Yes Checked all the paperwork received.
and expenditure to vouchers such as invoices, bank statements,
and receipts.
If applicable, confirmed that the trustees have taken the Yes The restricted funds are managed correctly. When one did have
necessary steps to ensure that restricted or endowed funds are a negative balance, funds were transferred from a designated
‘personal’ account to clear the deficit.
correctly reported in the accounts
There are no endowment funds.
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 6: Check that the accounts are consistent with the Step Comment
accounting records done?
If additional checks were necessary, the evidence was found that Yes No additional checks were necessary
showed the accounting record was complete, voucher present, and
both supported the entry in the accounts
Direction 7: If the accounts are prepared on an accruals Step Comment
basis and one or more related party transactions took done?
place the examiner must check if these were properly
disclosed in the notes to the accounts
Checked that the disclosures required by the SORP have been Yes Not applicable
made and are complete
Considered whether there are any implications for the examiner’s Yes Not applicable
report and reporting to the Commission
If receipts and payments accounts prepared and a related party Yes Not applicable
transaction note was provided, then checked the note for any
implications for the examiner’s report
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Direction 8: Check the reasonableness of the signifcant Step Comment
estimates and judgments and accounting policies used in done?
accounting for the types of fund held and in the
Checked with the trustees that the separate funds of the charity Yes See previous comments
have been correctly accounted for and reported correctly in the
accounts
Checked the reasonableness of any significant estimates or Yes There are no estimates or judgements within the accounts.
judgments that have been made in preparing the accounts
Where accruals accounts are prepared, checked that the Yes Not applicable
accounting policies adopted are consistent with the SORP and are
appropriate to the activities of the charity
Where accruals accounts are prepared, checked that the accounts Yes Not applicable
were prepared on a going concern basis
Noted any implications for the examiner’s report and for separate Yes Not applicable
reporting to the Commission
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 9: The examiner must check whether the trustees Step Comment
have considered the fnancial circumstances of the charity done?
at the end of the reporting period and, if the accounts are
prepared on an accruals basis, check whether the trustees
have made an assessment of the charity’s position as a
i h i th t
Asked the trustees whether they expect the charity to be able to Yes Not applicable – there are no ongoing operating costs. The fees
settle outstanding invoices, bills and commitments as and when for transferring money are trivial.
they fall due
Asked the trustees about the reserves policy and the adequacy of Yes Not applicable – there are no ongoing operating costs. The fees
the level of reserves held for transferring money are trivial.
Where accruals accounts are prepared, checked that the trustees’ Yes Not applicable
have made an assessment of going concern and that their
assessment is reasonable given the information available
Where accruals accounts are prepared, checked that the SORP’s Yes Not applicable
disclosures about going concern have been made
Noted any implications for the examiner’s report and for separate Yes Not applicable
reporting to the Commission
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Direction 10: Check the form and content of the accounts Step Comment
done?
Where receipts and payments accounts have been prepared, Yes This charity can prepare receipts & payments accounts as it’s
checked that the charity can lawfully prepare such accounts, income is les than £250,000pa.
that all the accounting statements are present and that the The funds are clearly & correctly identified.
funds of the charity are correctly identified
Where accruals accounts are prepared, checked that they comply Yes Not applicable
with the SORP and applicable accounting standard
If the charity is a company, checked that the accounts also comply Yes Not applicable
with the applicable company law requirements
Noted any implications for the examiner’s report and for separate Yes There is nothing to report to the commission
reporting to the Commission
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 11: Identify items from the analytical review of Step Comment
the accounts that need to be followed up for further done?
l ti id
Carried out an analytical review Yes
Following the analytical review, selected material items in the Yes The significant difference between this year & the previous
accounts for further explanation or supporting evidence year is the amount of money going in & out of one fund
(Brothers) for the purchase of a building in Pakistan.
If the accounts could be materially misstated, additional checks Yes The accounts were not misstated.
were undertaken and the examiner is satisfied that the item(s)
identified were satisfactorily explained and correctly included in
the accounts
Noted any implications for the examiner’s report and for separate Yes There is nothing to report to the commission
reporting to the Commission
Direction 12: Compare the trustees’ annual report with the Step Comment
accounts done?
Checked that any figure for reserves quoted in the trustees’ annual Yes Not applicable – there is no need for reserves
report is not materially inconsistent with the accounts
Compared the trustees’ annual report with the accounts for any Yes The annual report “Annual report Apr21 v2.docx” matches the
material inconsistency accounts spreadsheet “Acc Found 20.xlsx”
Noted any implications for the examiner’s report and for separate Yes There is nothing to report to the commission
reporting to the Commission
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Direction 13: Write and sign the independent examination Step Comment
done?
report
Reviewed the conclusions from the independent examination Yes
Considered whether the examination has identified a matter of Yes There is nothing to report to the commission
concern that should be reported in the examiner’s report
Checked that the examiner’s report covers all of the matters Yes
required
If relying on the work of others in undertaking the independent Yes Not applicable – no one else was involved in the examination.
examination, the examiner is fully satisfied with their work and that
work has been fully documented
Signed and dated the examiner’s report Yes
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Independent Examiner’s Report Chawn Hill Foundation April 6th 2020 to April 5 [th] 2021
Direction 13: Write and sign the independent examination Step Comment
done?
report
Reported matters of material significance direct to the Commission Yes There is nothing to report to the commission
Exercised discretion and reported relevant matters direct to the Yes There is nothing to report to the commission
Commission
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