2023-03-31-accounts - Avail

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REGISTERED CHARITY NUMBER: 1017386

Avail

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

Avail

Contents of the Financial Statements for the Year Ended 31 March 2023

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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
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Avail

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

We adhered to our aims and objectives during the year. Coming through this unscathed has been a delight and we are thankful.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

We continue to be pleased and thankful in the charity growth, we have been in the throes of preparing a new and exciting website though it has challenged us to check all our documents and policies. We have changed the name of our accountability policy to Member Care which better describes one of our core principles to Serve those who serve.

Volunteers continue to be dedicated though we are approaching the time when we will need extra help. Trustees continue to be fully involved and we continue to search for new people but so many we have approached say the same thing "sorry, I am fully committed.

The work in foreign lands continues to increase but we have noticed Christianity is seriously opposed even to the point of harassment and for some country's threats of violence. This is a concern and we continue to review our Crisis Management Policy.

All in all, we are pleased and continue to realise the Lord is richly blessing us all.

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

1017386

Principal address

62 Holborn Approach Leeds LS6 2PD

Trustees

C French C Mbewe D J Medlock D J Vine T Patkai

Independent Examiner

Raza Effendi MBA FCA KJA Kilner Johnson Ltd Network House Stubs Beck Lane Cleckheaton BD19 4TT

Avail

Report of the Trustees for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS Advisers

Quilter Cheviot FCA No 124259 Millennium Bridge House Lambeth Hill London

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

....................................................................

C French - Trustee

Independent Examiner's Report to the Trustees of Avail

Independent examiner's report to the trustees of Avail

I report to the charity trustees on my examination of the accounts of Avail (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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

Raza Effendi MBA FCA

KJA Kilner Johnson Ltd Network House Stubs Beck Lane Cleckheaton BD19 4TT

Date: .............................................

Avail

Statement of Financial Activities for the Year Ended 31 March 2023

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 509,176 Investment income 2 - Total 509,176 EXPENDITURE ON Charitable activities GIFTS AND MISSION SUPPORT 647,442 Gifts and Mission - Other 25,684 Total 673,126 NET INCOME/(EXPENDITURE) (163,950) RECONCILIATION OF FUNDS Total funds brought forward 453,616 TOTAL FUNDS CARRIED FORWARD 289,666	Restricted funds £ 34,574 74 34,648 - 27,095 1,468 28,563 6,085 102,845 108,930	2023 Total funds £ 543,750 74 543,824 647,442 27,095 27,152 701,689 (157,865) 556,461 398,596	2022 Total funds £ 806,971 - 806,971 696,101 - 15,180 711,281 95,690 460,771 556,461

The notes form part of these financial statements

Avail

Balance Sheet 31 March 2023

Unrestricted funds Notes £ FIXED ASSETS Tangible assets 5 2,031 CURRENT ASSETS Debtors 6 6,089 Cash at bank 283,121 289,210 CREDITORS Amounts falling due within one year 7 (1,575) NET CURRENT ASSETS 287,635 TOTAL ASSETS LESS CURRENT LIABILITIES 289,666 NET ASSETS 289,666 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ - - 108,930 108,930 - 108,930 108,930 108,930	2023 Total funds £ 2,031 6,089 392,051 398,140 (1,575) 396,565 398,596 398,596 289,666 108,930 398,596	2022 Total funds £ 2,389 4,361 550,912 555,273 (1,201) 554,072 556,461 556,461 453,616 102,845 556,461

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. C French - Trustee

The notes form part of these financial statements

Avail

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.

Fixtures and fittings

15% 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.

2. INVESTMENT INCOME

	2023	2022
	£	£
Deposit account interest	74		-

continued...

Avail

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

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

5.

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
782,065
EXPENDITURE ON
Charitable activities
GIFTS AND MISSION SUPPORT
679,988
Other
13,626
Total
693,614
NET INCOME
88,451
RECONCILIATION OF FUNDS
Total funds brought forward
365,165
TOTAL FUNDS CARRIED FORWARD
453,616
TANGIBLE FIXED ASSETS
COST
At 1 April 2022 and 31 March 2023
DEPRECIATION
At 1 April 2022
Charge for year
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022

Restricted
Total
funds
funds
£
£
24,906
806,971
16,113
696,101
1,554
15,180
17,667
711,281
7,239
95,690
95,606
460,771
102,845
556,461
Fixtures
and
fittings
£
30,776
28,387
358
28,745
2,031
2,389

continued...

Avail

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
At 1.4.22
£
Unrestricted funds
General fund
453,616
Restricted funds
Forget Me Not
102,845
TOTAL FUNDS
556,461
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
509,176
Restricted funds
Forget Me Not
34,648
TOTAL FUNDS
543,824

2023
2022
£
£
6,089
4,361
2023
2022
£
£
1,575
1,201
Net
movement
At
in funds
31.3.23
£
£
(163,950)
289,666
6,085
108,930
(157,865)
398,596
Resources
Movement
expended
in funds
£
£
(673,126)
(163,950)
(28,563)
6,085
(701,689)
(157,865)

continued...

Avail

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1.4.21
£
Unrestricted funds
General fund
365,165
Restricted funds
Forget Me Not
95,606
TOTAL FUNDS
460,771
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
782,065
Restricted funds
Forget Me Not
24,906
TOTAL FUNDS
806,971
A current year 12 months and prior year 12 months combined position is as follows:
At 1.4.21
£
Unrestricted funds
General fund
365,165
Restricted funds
Forget Me Not
95,606
TOTAL FUNDS
460,771

Net
movement
At
in funds
31.3.22
£
£
88,451
453,616
7,239
102,845
95,690
556,461
Resources
Movement
expended
in funds
£
£
(693,614)
88,451
(17,667)
7,239
(711,281)
95,690

Net
movement
At
in funds
31.3.23
£
£
(75,499)
289,666
13,324
108,930
(62,175)
398,596

continued...

Avail

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

	Incoming	Resources	Movement
	resources	expended	in funds
	£	£	£
Unrestricted funds
General fund	1,291,241	(1,366,740)	(75,499)
Restricted funds
Forget Me Not	59,554	(46,230)	13,324
TOTAL FUNDS	1,350,795	(1,412,970)	(62,175)

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Avail

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Child support Travel and subsistence Gifts and mission support Other Software and IT support Rent Telephone Advertising Accountancy and legal fees Sundry expenses Fixtures and fittings Bank interest Total resources expended Net (expenditure)/income	2023 £ 520,744 23,006 543,750 74 543,824 24,556 3,535 646,446 674,537 648 4,286 4,688 13,860 2,174 432 358 706 27,152 701,689 (157,865)	2022 £ 785,569 21,402 806,971 - 806,971 11,359 34,431 650,311 696,101 366 9,330 1,690 - 1,200 1,448 422 724 15,180 711,281 95,690

This page does not form part of the statutory financial statements