2021-03-31-accounts - Clc International (UK)

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		Page
Reference and administrative details
Report ofthe trustees	2	to	4
Report ofthe independent auditors	5	to	7
Statement offinancial activities
Balance sheet
Cash flow statement		10
Notes to the cash flow statement
Notes to the financial statements	12	to	25
Detailed statement offinancial activities	26	to	27

	TRUSTEES	JWatkins	(chair)	(chair)
		G Chamberlin
		W MacKenzie
		Mrs EDowey
		W Owen
		Mrs L Owen
		P Dalton
	PRINCIPAL ADDRESS	Unit 5
		Glendale Avenue
		Sandycroft
		Deeside
		CH5 2QP
	REGISTERED CHARITY	1015793
	NUMBER
~	AUDITORS	Berringers	LLP
		Chartered	Accountants
		and Statutory		Auditors
		Lygon House
		50London	Road
		Bromley
		Kent
		BR13RA

			for	the year	ended 31March	2021
								Period
								1.2.19
							Year Ended	to
							31.3.21	31.3.20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes
INCOME AND ENDOWMENTS			FROM
Donations and legacies				2	362461	135,778	498439	170,039
Sale ofBibles &Christian	Literature			3	101,716		101,716	3,378,926
Investment income				4	151		151	703
Other income				5	234010		234,010	169,286
Total					698,438	135,778	834/16	3,718,954
EXPENDITURE ON
Charitable activities
Sales ofBibles &Christian	Literature				264/23		264/23	3,152,259
Support costs					125,779		125,779	1,037,352
Distributions to members						99,140	99,140	110,484
Exceptional item					35611		35611	3,179,349
Total					425,713	99,140	524/53	7,479,444
NET INCOME/(EXPENDITURE)					272,725	36,638	309/63	(3,760,490)
Other recognised gains/(losses) Gains/(losses) on revaluation offixed assets					~38157		~381
Net movement in funds					268,910	36,638	305~8	(3,760,490)
RECONCILIATION OF	FUNDS
Total funds brought forward					3,842,906	158,670	4,001476	7,762,066
TOTAL FUNDS CARRIED		FORWARD			4ill 816	~195 08	~4 07 124	4,001,576

	31	March 2021
					2021	2020
		Unrestricted	Restricted		Total	Total
		funds	funds		funds	funds
	Notes
FIXEDASSETS
Tangible assets	15	3$.60~8			3460,548	3,434, 188
CURRENT ASSETS
Stocks	16	41,655			41,655	165,193
Debtors	17	390,175			390,175	94,419
Cash at bank and in hand		~524 40	~198	3	722,583	556,319
		956,070	198+43		1,154,413	815,931
CREDITORS
Amounts falling due within one year	1$	(44,469)	(3,035)		(47404)	(203,071)
NET CURRENT ASSETS		911601	~195 08		I 106909	612,860
TOTAL ASSETSLESSCURRENT
LIABILITIES		4,172,149	195/08		4/67,457	4,047,04$
CREDITORS
Amounts falling due after more than one year	19	(45,833)			(45,833)
PROVISIONS FOR LIABILITIES	22	(14+00)			(140i00)	(45,472)
NET ASSETS, '		~4111 16	~195	8	~407 124	4,001,576
FUNDS	23
Unrestricted funds:
General fund					2,196,405	1,507,689
Revaluation fund					I 915411	2335 217
					4 111816	3 842,906
Restricted funds					195+08	158,670
TOTAL FUNDS					~4 07 124	4 001 576

				CASH FLOW for the year ended	STATEMENT 31March 2021
							Period
							1.2.19
					Year Ended		to
					31.3.21		31.3.20
				Notes
Cash flows from operating	activities
Cash generated from operations					376	169	~2502 262)
Net cash used in operating	activities				376	169	~2502 262)
Cash flows from investing	activities
Purchase oftangible fixed assets							(3,582)
Sale oftangible fixed assets					492482		2,585,500
Interest receive%I						151	703
Net cash provided by investing		activities			492	433	2,582,621
Cash flows from financing	activities
New loans in year Loan repayments in year					50,000		~110,946)
Net cash provided by/(used	in)	financing		activities	50	MO	~))0,946)
Change in cash and cash equivalents			in
the reporting period					166+64		(30,587)
Cash and cash equivalents	at	the
beginning ofthe reporting	period				556	19	586,906
Cash and cash equivalents	at	the end	of
the reporting period					722	503	556,319

OPERATING ACTIVIT	IES
					Period
					1.2.19
				Year Ended	to
				31.3.21	31.3.20
Net income/(expenditure)	for the reporting	period (as per the
Statement offinancial activities)				309+63	(3 760490)
Adjustments for:
Depreciation charges				12+25	51,970
Loss on disposal offixed	assets			15/18	11,456
Interest received				(151)	(703)
Movement in dilapidation	provision			(30,972)	(35,786)
Non-cash donations received				(350,000)
Decrease in stocks				123438	1,283,556
(Increase)/decrease in debtors				(295,756)	345,198
Decreas'e in creditors				~159,734)	~397,463)
Net cash used in operations				~376 169	~2,502,262)
ANALYSIS OF CHANGES IN NET FUNDS
			At 1.4.20	Cash flow	At313.21
Net cash Cash at bank and in hand			556+19	166+64	722~
			~556 19	166+64	~722 83
Debt
Debts falling due within I year				(4,167)	(4,167)
Debts falling due after 1 year				~45,833	~45,833
				~50 000	50000
Total			556 19	~)16 64	672 83

2.	DONATIO	NS AND LEGA	CIES
					Period
					1.2.19
				Year Ended	to
				31.3.21	31.3.20
	Donations			498439	170,039
3.	SALE OF	BIBLES4f8 CHRISTIAN LITERATURE
					Period
					1.2.19
				Year Ended	to
				31.3.21	31.3.20
				K
	Branch retail sales			101,716	1,726,462
	Wholesale	sales			1,652,464
				101,716	3,378,926
4.	INVESTMENT INCOME
					Period
					1.2.19
				Year Ended	to
				31.321	31.3.20
	Deposit account interest			151	703
5.	OTHER INCOME
				2021	2020
	Profit/(loss)	on disposal offixed assets		(15418)	(11,456)
	Rental income			70,911	147,938
	Other				32,804
	HMRC Job	Retention Scheme		115,643
	Business Support Grants			62,674
				369/86	169286
6.	Sales ofBibles &Christian		Literature
					Period
					1.2.19
				Year Ended	to
				31.321	31.3.20
	Opening stock			165,193	1,448,749
	Purchases			17+83	1,002,526
	Closing stock			(41,655)	(165,193)
	Staffcosts Packing, postage and carriage			119,486 ~321	613,433 220,244
	Carried forward			263,928	3,119,759

Sales ofBibles &	Christian Literature - continued
			Period
			1.2.19
		Year Ended	to
		31.321	31.3.20
Brought forward		263,928	3,119,759
Sales commission	and samples	395	32 500
		264 23	3,152,259

			Support	Support
		Direct	costs	(see
		Costs	note	8)	Totals
Support costs
		101,497	24/82		125,779
Distributions	to members	99 140			99140
		200,437	24	82	224,919

			Total			Apportionment
Cost type			allocated	Governance	Other support	Basis
Establishment	costs		66,823	152	66,671	Usage
Travel &motor			2,291		2,291	Usage
Advertising			672		672	Usage
Printing &stationary			355		355	Usage
Subscriptions			45	22	23	Usage
Legal &professional			4,221	725	3,496	Activity
Computer leasing		&maintenance	271		271
International	field	office contribution	1,275		1,275
Management	recharges		16,353	13,633	2,720	Activity
Other direct	costs		28,973		23,723
Other governance		costs	9,750	9,750		Usage
			125,779	24,282	101,497

Governa	nce	costs
				2021	2020
Establishment General and		costs (above) office expenses (above)		152 ~14 80	5,119 143,338
				14,532	150,457
Auditors'	remuneration			9,750	9,250
Conference/committee			expenses		11,416
				24482	171,123

TRUSTEES' REMUNE	RATION AND BENEFITS
		2021	2020
Wages paid to employees	who were also trustees at the time:
JWatkins			402

				2021	2020
Costs directly allocated to activities:
Gross Salaries				113,066	574,204
Employer's	National	Insurance		4,408
					28,255
Employer's	Pension	Contribution		2,012	10,974
				119,406	613,433
Support costs allocated to activities:
Gross Salaries					133,741
Employer's	National	Insurance
					13,377
Employer's	Pension	Contributions			3,711
					130,029
				119,486	764,262
The average	monthly	number ofemployees	during the year was as follows:
					Period
					1.2.19
				Year Ended	to
				31.3.21	31.3.20
Full time and part time				8	51

NOTE	S TO THE FINANCIAL STATEMENTS - continued for the year ended 31March 2021	S TO THE FINANCIAL STATEMENTS - continued for the year ended 31March 2021	S TO THE FINANCIAL STATEMENTS - continued for the year ended 31March 2021
COMPARATIVES FOR	THE STATEMENT OF FINANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
INCOME AND ENDOWMENTS		FROM
Donations and legacies			14,241	155,798	170,039
Sale ofBibles &Christian	Literature		3,378,926		3,378,926
Investment income			703		703
Other income			169,286		169,286
Total			3,563,156	155,798	3,718,954
EXPENDITURE ON
Raising funds trading activities
Other trading activities			3,152,259		3,152,259
			3,152,259		3,152,259
Charitable activities
Support costs
			1,037,352		1,037,352
Distributions to members				110,484	110,484
Other			3,179,349		3,179,349
Total			7,368,960	110,484	7,479,444
NET INCOME/(EXPENDITURE)			(3,805,804)	45,314	(3,760,490)
Transfers between funds			~1,150)	1,150
Net movement in funds			(3,806,954)	46,464	(3,760,490)
RECONCILIATION OF	FUNDS
Total funds brought forward			7,649,860	112,206	7,762,066
TOTAL FUNDS CARRIED FORWARD			3,842,906	158,670	4,001,576

INTANGIBLE FIXEDASSETS
	Goodwill
COST
At 1 April 2020 and 31 March 2021	23,000
AMORTISATION
At 1 April 2020 and 31 March 2021	23,000
NET BOOK VALUE
At 31 March 2021

TANGIBLE FIXEDASSETS
			Improvements
	Freehold	Long	to
	property	leasehold	property
COSTOR VALUATION
At I April 2020	3+29+15	101+54	15,965
Additions	350,000
Disposals Revaluations	(507,500) ~3815)
At 31 March 2021	3,168,000	~101 54	15,965
DEPRECIATION
At 1 April 2020		15,810	14,088
Charge for year		5078	663
At 31 March 2021		20888	14751
NET BOOK VALUE At 31 March 2021	3168000	80666	~114
At 31 March 2020	3,329,315	85,744	1,877

			Computer
		Fixtures	and
	Plant and	and	oAice
	machinery	fittings	equipment	Totals
COST OR VALUATION
At 1 April 2020	2+17	49,039	57448	3,555,538
Additions				350,000
Disposals Revaluations				(507+00) ~3815)
At 31 March 2021	2+17	49,039	~57 48	3394423
DEPRECIATION
At 1 April 2020 Charge for year	2/17	33,123 ~548	56,012 1336	121/50 ~12 25
At 31 March 2021	~217	~38 71	57+48	133675
NET BOOK VALUE
At 31 March 2021
At 31 March 2020		15,916	1,336	3,434,188

STOCKS
	2021	2020
Stocks	41 655	165,193
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
Trade debtors	368489	42,344
Other debtors and prepayments	21,408	41,182
VAT	478	10,893
	390,175	94,419

18.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YE	AR
		2021	2020
	Bank loans and overdrafis (see note 20)	4,167
	Trade creditors	20,492	26,233
	Social security and other taxes	230	3,377
	Sundry creditors and accruals	22 615	173,461
		47,504	203,071
19.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
		2021	2020
	Bank loans (see note 20)	~45 833
20.	LOANS
	An analysis ofthe maturity ofloans is given below:
		2021	2020
		f,
	Amounts falling due within one year on demand:
	Bank loans	~4167
	Amounts falling between one and two years:
	Bank loans - 1-2 years	~10 000
	Amounts falling due between two and five years:
	Bank loans - 2-5 years	~35 833

	2021	2020
Within one year	23433	122,561
Between one and five years		23,333
	23433	145,894

				At 1 April	Provision	At 31March 2021
				2020	movement
					f,
	Dilapidation	provision		45 472	30972	14500
23.	MOVEMENT IN FUNDS
				Net	Transfers
				movement	between	At
			At 1.4.20	in funds	funds	31.3.21
	Unrestricted	funds
	General fund Revaluation	fund	1407,689 ~235417	272,725 ~3,815)	415,991 ~415991	2,196,405 1915,411
			3,842,906	268,910		4,111,816
	Restricted funds
	Mission Fund		158,670	36,638		195/08
	TOTAL FUNDS		~4,001 76	305 548		4407 124
	Net movement in funds, included		in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
	Unrestricted	funds
	General fund Revaluation	fund	698,438	(425,713)	~3815)	272,725 ~3815)
			698,438	(425,713)	(3,815)	268,910
	Restricted funds
	Mission Fund		135,778	(99,140)		36,638
	TOTAL FUNDS		~834 16	~524 853	~3~815)	305548

						Net	Transfers
						movement	between	At
				At 1.2.19		in funds	funds	31.3.20
Unrestricted funds
General fund Revalusjtion fund				4,470,806 3,179,054		(3,805,804)	842,687 ~843,837)	1,507,689 2,335,217
				7,649,860		(3,805,804)	(1,150)	3,842,906
Restricted funds
Mission Fund				112,206		45,314	1,150	158,670
TOTAL FUNDS				7,762,066
Comparative net	movement	in funds,	included	in the above	are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
Unrestricted funds
General fund						3,563,156	(7,368,960)	(3,805,804)
Restricted funds
Mission~Fund						155,798	(110,484)	45,314
TOTAL FUNDS						3,718,954	~7,479,444)	~3,760,490)
The unrestricted	funds ofthe Charity		include	the following	designated funds:
Fixed Asset Revaluation		Fund					2021	2020
Net funds at I April 2020							2/35/17	3„179,054
Unrealised gain on revaluation ofproperties Realised~ gain on sale ofproperties							(3,815) ~415991)~843,837)
Net funds at31	March 2021						1915411	2,335,217