Digitally Signed Document Document ID: 375DE666D13CDD
Document Details:
| Filename: | Charity Accounts 31.03.2023.pdf |
|---|---|
| Client of: | MMP Accounting Solutions Ltd |
Signature Details
| Name: | Peter Roberts |
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| Email: | peterjohnroberts@hotmail.com |
| Date & Time: | 29/12/2023 15:58:41 PM (GMT) |
| IP Address: | 5.62.43.243 |
| Signing Statement: | Peter Roberts confirms that the information is correct and complete to the best of their knowledge and belief. |
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| On behalf of: | MMP Accounting Solutions Ltd |
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| PDF digital certificate: | IRIS Software Group Limited |
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REGISTERED CHARITY NUMBER: 1008809
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
CROSSLINE CHRISTIAN COUNSELLING SERVICE
MMP Accounting Solutions Ltd Unit 34 Basepoint Shearway Business Park Folkestone Kent CT19 4RH
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Contents of the Financial Statements for the Year Ended 31 March 2023
| Page | Page | Page | |
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Report of the Trustees for the Year Ended 31 March 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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
Objectives and aims
The charity is constituted under a trust deed dated 24th November 1991. The objects under the deed of trust are the advancement of the Christian religion by establishing and carrying on a counselling service based upon the Christian faith and doctrine.
FINANCIAL REVIEW
The trust operates a Christian counselling service in Maidstone. During the year there were 68 client assessments and approximately 125 clients counselled over 1,516 sessions with 21 active counsellors. The trustees are also grateful for the unstinting efforts of its volunteers who are involved in service provision.
The Statement of Financial Activities as shown on page 4 shows a net decrease in funds for the year of £541 (2022 £21,401), and funds carried forward of £29,929 (2022 £30,470). The trustees aim is to hold free reserves of between three and six month's expenditure, and although funds held were below this range in the year they have been reinstated at the date of this report by the receipt of further funding.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1008809
Principal address
Maidstone Community Support Centre 39-48 Marsham Street Maidstone Kent ME14 1HH
Trustees
Dr A Jones Mrs S Roberts Mrs C V H Mennie Dr L Kemp Rev R Williamson Mr S Rogers Ms E Day Mr P Roberts
Independent Examiner
MMP Accounting Solutions Ltd Unit 34 Basepoint Shearway Business Park Folkestone Kent CT19 4RH
Page 1
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Report of the Trustees for the Year Ended 31 March 2023
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
....................................................... Dr A Jones - Trustee
Page 2
Independent Examiner's Report to the Trustees of Crossline Christian Counselling Service
Independent examiner's report to the trustees of Crossline Christian Counselling Service
I report to the charity trustees on my examination of the accounts of Crossline Christian Counselling Service (the Trust) for the year ended 31 March 2023.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Nicholas May FCCA The Association of Chartered Certified Accountants
MMP Accounting Solutions Ltd Unit 34 Basepoint Shearway Business Park Folkestone Kent CT19 4RH Date: .............................................
Page 3
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Statement of Financial Activities for the Year Ended 31 March 2023
| Unrestricted Restricted fund fund Notes £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 65,350 8,995 Investment income 2 27 - Total 65,377 8,995 EXPENDITURE ON Charitable activities Christian Counselling 74,913 - NET INCOME/(EXPENDITURE) (9,536) 8,995 RECONCILIATION OF FUNDS Total funds brought forward 30,470 - TOTAL FUNDS CARRIED FORWARD 20,934 8,995 |
31.3.23 31.3.22 Total Total funds funds £ £ 74,345 56,443 27 8 74,372 56,451 74,913 77,852 (541) (21,401) 30,470 51,871 29,929 30,470 |
|---|---|
The notes form part of these financial statements
Page 4
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Balance Sheet 31 March 2023
| Unrestricted Restricted fund fund Notes £ £ FIXED ASSETS Tangible assets 5 3,922 - CURRENT ASSETS Debtors 6 4,856 - Cash at bank and in hand 13,502 8,995 18,358 8,995 CREDITORS Amounts falling due within one year 7 (1,346) - NET CURRENT ASSETS 17,012 8,995 TOTAL ASSETS LESS CURRENT LIABILITIES 20,934 8,995 NET ASSETS 20,934 8,995 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
31.3.23 Total funds £ 3,922 4,856 22,497 27,353 (1,346) 26,007 29,929 29,929 20,934 8,995 29,929 |
31.3.22 Total funds £ 4,685 4,934 21,589 26,523 (738) 25,785 30,470 30,470 30,470 - 30,470 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Dr A Jones - Trustee
............................................. Dr L Kemp - Trustee
The notes form part of these financial statements
Page 5
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements for the Year Ended 31 March 2023
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance Fixtures and fittings - 15% on reducing balance Computer equipment - 15% on reducing balance
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 6
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
| 2. | INVESTMENT INCOME | ||
|---|---|---|---|
| 31.3.23 | 31.3.22 | ||
| £ | £ | ||
| Deposit account interest | 27 | 8 | |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS | ||
| Trustees' salaries | 31.3.23 £ 22,500 |
31.3.22 £ 21,840 |
Remuneration was paid to the trustee for other duties performed within the charity only. No payment was made to the them for their duties as a trustee.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM | Unrestricte fund £ |
|---|---|
| Donations and legacies | 56,443 |
| Investment income | 8 |
| Total | 56,451 |
| EXPENDITURE ON | |
| Charitable activities | |
| Christian Counselling | 77,852 |
| NET INCOME/(EXPENDITURE) | (21,401) |
| RECONCILIATION OF FUNDS | |
| Total funds brought forward | 51,871 |
| TOTAL FUNDS CARRIED FORWARD | 30,470 |
continued...
Page 7
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
| 5. | TANGIBLE FIXED ASSETS | |||||
|---|---|---|---|---|---|---|
| Fixtures | ||||||
| Office | and | Computer | ||||
| equipment | fittings | equipment | Totals | |||
| £ | £ | £ | £ | |||
| COST | ||||||
| At 1 April 2022 and 31 March 2023 | 8,065 | 2,678 | 7,980 | 18,723 | ||
| DEPRECIATION | ||||||
| At 1 April 2022 | 7,463 | 1,891 | 4,684 | 14,038 | ||
| Charge for year | 150 | 118 | 495 | 763 | ||
| At 31 March 2023 | 7,613 | 2,009 | 5,179 | 14,801 | ||
| NET BOOK VALUE | ||||||
| At 31 March 2023 | 452 | 669 | 2,801 | 3,922 | ||
| At 31 March 2022 | 602 | 787 | 3,296 | 4,685 | ||
| 6. | DEBTORS: AMOUNTS FALLING DUE | WITHIN ONE YEAR | ||||
| Other debtors | 31.3.23 £ 4,856 |
31.3.22 £ 4,934 |
||||
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE | YEAR | ||||
| Taxation and social security | 31.3.23 £ 536 |
31.3.22 £ - |
||||
| Other creditors | 810 | 738 | ||||
| 1,346 | 738 | |||||
| 8. | MOVEMENT IN FUNDS | |||||
| Unrestricted funds | At 1.4.22 £ |
Net movement in funds £ |
At 31.3.23 £ |
|||
| General fund | 30,470 | (9,536) | 20,934 | |||
| Restricted funds | ||||||
| Restricted Fund | - | 8,995 | 8,995 | |||
| TOTAL FUNDS | 30,470 | (541) | 29,929 | |||
| Net movement in funds, included in the above are as follows: | ||||||
| Unrestricted funds | Incoming resources £ |
Resources expended £ |
Movement in funds £ |
|||
| General fund | 65,377 | (74,913) | (9,536) | |||
| Restricted funds | ||||||
| Restricted Fund | 8,995 | - | 8,995 | |||
| TOTAL FUNDS | 74,372 | (74,913) | (541) | |||
continued...
Page 8
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
Net movement At 1.4.21 in funds £ £ 51,871 (21,401) 51,871 (21,401) |
At 31.3.22 £ 30,470 30,470 |
|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 56,451 (77,852) |
(21,401) |
| TOTAL FUNDS | 56,451 (77,852) |
(21,401) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted Fund TOTAL FUNDS |
Net movement At 1.4.21 in funds £ £ 51,871 (30,937) - 8,995 51,871 (21,942) |
At 31.3.23 £ 20,934 8,995 29,929 |
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources Movement resources expended in funds £ £ £ |
|---|---|
| General fund | 121,828 (152,765) (30,937) |
| Restricted funds | |
| Restricted Fund | 8,995 - 8,995 |
| TOTAL FUNDS | 130,823 (152,765) (21,942) |
continued...
Page 9
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Notes to the Financial Statements - continued for the Year Ended 31 March 2023
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
Page 10
CROSSLINE CHRISTIAN COUNSELLING SERVICE
Detailed Statement of Financial Activities for the Year Ended 31 March 2023
| 31.3.23 | 31.3.22 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 50,064 | 31,949 |
| Gift aid | 19,425 | 19,560 |
| Tax reclaimable | 4,856 | 4,934 |
| Investment income | 74,345 | 56,443 |
| Deposit account interest | 27 | 8 |
| Total incoming resources | 74,372 | 56,451 |
| EXPENDITURE | ||
| Charitable activities | ||
| Trustees' salaries | 22,500 | 21,840 |
| Wages | 16,875 | 16,380 |
| Pensions | 506 | 491 |
| Insurance | 1,503 | 1,457 |
| Light and heat | - | 720 |
| Telephone | 265 | 2,508 |
| Postage and stationery | 513 | 393 |
| Sundries | 82 | 65 |
| Supervision | 11,361 | 10,106 |
| Travel | 1,156 | 900 |
| Training | 928 | 129 |
| Rent | 14,638 | 10,175 |
| Fund raising | 1,485 | 2,313 |
| Gift vouchers | 726 | 973 |
| Repairs and renewals | 803 | 3,227 |
| Computer and website expenses | - | 720 |
| Office equipment depreciation | 150 | 200 |
| Fixtures & fittings depreciation | 118 | 3,935 |
| Computer equipment depreciation | 494 | 582 |
| Support costs | 74,103 | 77,114 |
| Governance costs | ||
| Accountancy and legal fees | 810 | 738 |
| Total resources expended | 74,913 | 77,852 |
| Net expenditure | (541) | (21,401) |
This page does not form part of the statutory financial statements
Page 11