**Registered Charity No: 1044068**
## **ERITREAN ORTHODOX CHRISTIAN (ST. MICHAEL’S) COMMUNITY CHURCH**
ANNUAL REPORT AND
ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2020
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## **CONTENTS**
CHARITY INFORMATION ……………………………………………………………….………………………………….…. 4 TRUSTEES’ REPORT ..................................................................................................................... 5 Name and Objects ....................................................................................................................... 5 Appointment and induction of Trustees ..................................................................................... 5 TRUSTEES’ REPORT ..................................................................................................................... 6 Organisation ................................................................................................................................ 6 2019 Activities and Finance ........................................................................................................ 6 Plans for 2019/2020 .................................................................................................................... 7 STATUTORY INFORMATION ........................................................................................................ 8 Members of the Board of Trustees ............................................................................................. 8 Statement of Financial Responsibilities ...................................................................................... 8 Respective responsibilities of the Trustees and the examiner ................................................... 9 Basis of independent examiner’s report .................................................................................... 9 Independent examiner’s statement ........................................................................................... 9
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## **Members of the Board of Trustees at 31 October 2020**
Abrahaley Mebrahtu (Chairman) Dr Semere Tewolde (company Secretary) Solomon Russom (Treasurer) Fitsum Khasa Berhane GhebreAlfa Yacob Haile **Secretary** Dr Semere Tewolde **Charity number** 1044068 Registered in England and Wales **Registered office** 78 Edmund Street London SE5 7NR **Bankers** HSBC Bank PLC Harry Weston Road, Binleyl Coventry CV3 2TQ LLOYDS BANK 1 Silver Street Enfield Middlesex EN1 3EE
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## **TRUSTEES’ REPORT**
The Board of Trustees presents its report with the unaudited accounts of Eritrean Orthodox Christian (St Michael’s) Community Church for the year ended 31 October 2020. The financial statements have been prepared in accordance with relevant accounting policies and in compliance with the charity’s governing document and applicable law – the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the latest Charities Statement of Recommended Practice (SORP) Financial Reporting Standard 102, as amended as from the year starting 1 January 2019.
## **Name and Objects**
The Eritrean Orthodox Christian (St. Michael’s) Community Church is a registered charity in England and Wales, number 1044068.
The Trustees are responsible for the governance of the charity and serve as Trustees of the charity. The Trustees who were in place at year-end and all those who served during the year are set out on pages 4.
The Objects of the charity, as set out in the constitution, are:
- To advance the Christian religion and in particular the Orthodox faith by organising, providing, and developing church services and ancillary religious activities.
- To advance public education along Orthodox Christian lines, particularly in respect of the Eritrean language and culture.
- To relieve poverty and the distress arising from such poverty, sickness, bereavement, or imprisonment of a family member.
## **Public Benefit**
In compliance with their duty under the Charities Act 2011, the Trustees have had due regard to guidance on public benefit published by the Charity Commission. In particular, the Act requires the Trustees to explain how the activities of the charity benefit the public or a section of it.
The Trustees believe that the fundamental purpose of the Eritrean orthodox Christian (St. Michael’s) Community Church – to advance the Christian religion and relieve poverty and stress from family members – is, _per se_ , of benefit to society at large. Faith is important, not just for its intrinsic value to the individual, but because it is so often the motivating factor in enabling people to turn their lives around; and then equipping them to make effective and relevant contributions to society. More specific benefits to the public are demonstrated, either implicitly or explicitly, under the various sections of the report of activities. It is the Trustees’ aim constantly to seek ways of increasing the impact and effectiveness of the charity so that they can expand the benefits provided by the charity as widely as possible.
## **Appointment and induction of Trustees**
Every three years the Management Committee may appoint new Trustees from amongst the membership of the charity. At the third of their term, Trustees must retire from office but may be re-elected by members of the charity. Any person who subscribes to the objects may become a member of the charity, subject to their willingness and fitness for purpose.
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**TRUSTEES’ REPORT**
The Management Committee is responsible for identifying and proposing potential new Trustees. The Committee gives relevant information to potential candidates, and induction and training as appropriate to newly elected Trustees.
The officers of the charity have the responsibility of assessing the skills offered by the Board and identifying areas which need strengthening.
## **Organisation**
The charity is based in the United Kingdom and has its church in South London. Its congregation come from all parts of London. The Board of Trustees meets at least quarterly.
The day-to-day running of the charity’s is conducted by the Management committee and reports to the trustees every month about the administration and activities of the charity.
## **2020 Activities and Finance**
The Charity despite the covid19 restrictions and having taken the legal prevention guideline, have had provided normal church services every Sunday throughout the year. In addition, over ten occasions of Special Saint’s services were conducted. The Charity conducted christening and wedding services every Sunday throughout the 2020 following the lockdown guidelines.
This year has been an exceptionally challenging as the covid 19 heat all people in the world and restricted our contacts and it has considerably affected our services. It is important that we, as the trustee of the church, note the pandemic’s significant and unprecedented impact it has had to our congregation. Very sadly we had lost a few of our congregation due to this deadly virus and some were touched by grief who lost their loved ones and many of our congregation have had a significant loss of income and have been finding new ways to fund their activities, or in many cases have scaled back what they can afford to offer to a church.
In the positive side, some of our volunteers, priests and deacons had done a remarkable work to our community by helping the elderly and disabled by doing their shopping, supporting them via telephone and assisting the bereaved ones. God bless to those who rise to help vulnerable people in this difficult year. The pandemic has been with us longer than most of us expected a year ago but as it happened, we can only say: Gratitude and Grace. Thanks to our management team who were able to continue our church services by quickly disseminating it to wider population using videocall technology. This knowledge has enabled us to reach to those who are unable to attend the church service even after this lockdown is over.
The number of congregations who follow our programmes through online have considerably increased during the year.
The church also has developed a close relationship with Oriental Orthodox Churches in the UK.
In 2020 the Charity achieved a net operating income of £119,609 (2018: £113,951). The outcome of this is slightly higher than 2019 and this could possibly be that our congregation had become more generous during the pandemic than a previous year where there is no pandemic. The Management Committee main working priority in the year was strengthening the governance of the charity by approaching new trustees with
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required skills and experience as well as finding a larger property for our church to alleviate the shortage of space which occurs on many occasions especially on special festive celebration days.
## **Plans for 2020/2021**
The trustees and the Management Committee plan for 2020/21 include the following:
- Defining the key strategic priorities of the church.
- Recruiting skilled trustees and Management committee members to strengthen governance.
- To find a large venue/church to accommodate the service and congregation requirements.
- To do special fund raising to purchase the said larger church.
- To increase the income by 10%-15% whilst reasonably controlling the expenses.
At the time of writing this report the trustees has identified a suitable large property for our church and they in the process making due diligence work and negotiations to secure the purchase of the property.
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## **STATUTORY INFORMATION**
## **Members of the Board of Trustees**
Members of the Board of Trustees who served as directors during 2020 were:
Abrahaley Mebrahtu Dr. Semere Tewolde Solomon Russom Yacob Haile Fitsum Khasa Berhane GhebreAlfa
## **Statement of Financial Responsibilities**
Charity Law requires the members of the Board of Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its incoming resources and application of resources for that year. It is also the Trustees’ responsibility to maintain adequate accounting records, safeguard the assets of the charity and take reasonable steps in preventing and detecting fraud and other irregularities.
The Trustees are required to:
- Select suitable accounting policies and then apply them consistently.
- Make judgements and estimates that are reasonable and prudent.
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts; and
- Prepare the accounts on the going concern basis.
_By the order of the Board of Trustees_
Abrahaley Mebrahtu Chairman of the trustees
17[th] August 2021
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## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ERITREAN ORTHODOX CHRISTIAN COMMUNITY CHURCH**
I report on accounts of the Church for the year ended on 31[st] October 2020 which are set out on pages from 10 to 20.
## **Respective responsibilities of the Trustees and the examiner**
As the charity’s Trustees you are responsible for the preparation of the accounts; you consider that an audit is not required for this period under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures specified in the General Directions given by the Charity Commissioners under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect the requirements are not met.
- that accounting records are not kept in accordance with section 130 of the Charities Act; and
- that the accounts are not prepared in compliance with the accounting requirements of the Charities Act; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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|**STATEMENTOF FINANCIAL ACTIVITIES**|**STATEMENTOF FINANCIAL ACTIVITIES**|**STATEMENTOF FINANCIAL ACTIVITIES**|**STATEMENTOF FINANCIAL ACTIVITIES**|||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**FOR THE YEAR ENDED31 OCTOBER 2020**||||||||||||
|||||||||||||
|||||||||||||
|||||**Unrestricted**||**Designated **|**Restricted**||**Total**||**Total**|
|||||**funds**||**funds**|**funds**||**2020**||**2019**|
|||**Notes**||**£**||**£**|**£**||**£**||**£**|
|**Income from:**||||||||||||
|||||||||||||
|Donations||3||195,594||-|-||195,594||196,233|
|||||||||||||
|Othertrading activities||||||||||||
|Sale of books & merchandises||||16,682||-|-||16,682||4,367|
|Rental income||||18,463||-|-||18,463||11,630|
|Other income||||27||-|-||27||5|
|**Total income**||||**230,766**||**-**|**-**||**230,766**||212,235|
||||||||-|||||
|**Expenditure on:**||||||||||||
|||||||||||||
|Charitable activities||||||||||||
|Cost of charitable activities||4||78,198||-|-||78,198||87,582|
|Trading expenses||||140||-|-||140||1,008|
|Governance and administration||5||7,819||-|-||7,819||9,694|
|Total expenditure||||**86,157**||**-**|**-**||**86,157**||98,284|
||||||||-|||||
|**Net income for the year**||||**144,609**||**-**|**-**||**144,609**||113,951|
||||||||-|||||
|**Reconciliation of funds:**||||||||||||
|Total funds broughtforward-01/11/2019||||61,924||1,019,899|241,820||1,323,643||1,209,692|
|**Total fund balances at 31 October 2020**||||**206,533**||**1,019,899**|**241,820**||**1,468,252**||1,323,643|
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|**STATEMENT OF FINANCIAL ACTIVITIES**|**STATEMENT OF FINANCIAL ACTIVITIES**|**STATEMENT OF FINANCIAL ACTIVITIES**||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|**FOR THE YEAR ENDED31 OCTOBER 2019**||||||||||||
|COMPARATIVE FIGURE||||||||||||
|||||||||||||
|||||||||||||
|||||Unrestricted||Designated|Restricted||Total||Total|
|||||funds||funds|funds||2,019||2,018|
|||Notes||£||£|£||£||£|
|**Income from:**||||||||||||
|||||||||||||
|Donations||3||196,233||-|-||196,233||192,166|
|Other tradingactivities||||||||||||
|Sale of books & merchandises||||4,367||-|-||4,367||13,891|
|Rental income||||11,630||-|-||11,630||18,100|
|Other income||||5||-|-||5||343|
|Total income||||212,235||-|-||212,235||224,500|
|||||||||||||
|**Expenditure on:**||||||||||||
|Charitable activities||||||||||||
|Cost charitable activities||4||87,582||-|-||87,582||94,265|
|Tradingexpenses||||1,008||-|-||1,008||3,065|
|Governance and administration||5||9,694||-|-||9,694||17,666|
|Total expenditure||||98,284||-|-||98,284||114,996|
|||||||||||||
|**Net income for theyear**||||113,951||-|-||113,951||109,504|
|Transfers||||(800,000)||800,000|||-||-|
|**Reconciliation of funds:**||||||||||||
|Total funds brought forward- 01/11/2018||||747,973||219,899|241,820||1,209,692||1,100,188|
|Total fund balances at 31 October 2020||||61,924||1,019,899|241,820||1,323,643||1,209,692|
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## **BALANCE SHEET AS AT 31 OCTOBER 2020**
|**BALANCE SHEET**
**AS AT 31 OCTOBER 2020**||||
|---|---|---|---|
|**Notes**
**Fixed assets**
Tangible assets
**15**
**Current assets**
Debtors
**8**
Cash at bank and in hand
**14**
**Creditors: amounts falling due**
**within one year**
**Net current assets**
**Total assets less current liabilities**
**Funds**
Unrestricted funds:
**11**
Designated funds
**12**
Restricted funds
**10**|**2020**
**£**
**£**
425,765
425,765
55,677
986,810
1,042,487
-
1,042,487
**1,468,252**
206,533
1,019,899
241,820
**1,448,252**||2019|
||**£**
55,677
986,810
1,042,487
-|**£**
11,118
879,156|**£**
433,369|
||||433,369
890,274|
|||890,274
-||
|||||
||||1,323,643|
||||61,924
1,019,899
241,820|
||||1,323,643|
For the year ending 2020 the charity has taken advantage of the audit exemption conferred by section 477 of the Company Act 2006. No member has required the charity to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge the responsibility for: (1) Ensuring the charity keeps accounting records which comply with the requirements of the Act; and (2) preparing accounts which give a true and fair view of the state of affairs of the charity as at the of this financial year in accordance with requirements of Companies Act and related Charity Acts so far as applicable to the charity.
The accounts on page 10 to 17 were approved by the trustee on 17[th] August 2021 and signed on their behalf by:
Abrahaley Mebrahtu, Chairman
Date: 17[th] August 2020
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED ON 31 OCTOBER 2020
## **1. Eritrean Orthodox Christian (St. Michael) Community Church**
The Eritrean Orthodox Christian (St. Michael) Community Church is a registered charity with the number 1044068.
The charity qualifies for exemption from the requirement to provide a cash flow statement for the year ended on 31 October 2020.
The trustees neither received any remuneration and reimbursement nor had any related party transactions during the year.
## **2. Principal Accounting Policies**
## **a)** Basis of preparation
The accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice” applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS 102) applicable in UK and Republic of Ireland as amended for accounting periods commencing from 1 January 2019. The charity is a Public Benefit Entity as defined by FRS102.
The Accounts have been prepared under the historical cost convention and accrual basis. The principal accounting policies adopted are set out below.
## **b) Tangible assets - Building costs**
Land and building are valued at cost. Please refer note (i) and 15 for details.
## **c) Incoming Resources**
Income is recognised in the period in which the charity is entitled to the receipt and is likely that economic benefits will flow to the charity and the amount can be measured with reasonable certainty. Income is deferred only when the charity has to fulfil conditions before it becomes entitled to it or where the donor has specified that the income is to be expended in a future period. Deferred income is released in the period in which the expenditure is incurred or in the year depreciation is charged to the Statement of Financial Activities.
## **d) Donations and similar incoming resources**
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received. Donations are accounted for on cash receipt basis unless deferred. A substantial proportion of the income of the charity is derived from voluntary sources which cannot be controlled fully until entered in the accounting records. The accounting procedures are intended to ensure that income received is banked promptly.
The value of services provided by volunteers has not been included as it is difficult to quantify.
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **e) Grant received**
Grants, including grants for the purchase of fixed assets are recognised in full in the Statement of Financial Activities in the year for which they are received.
## **f) Interest receivable**
Interest income is included when received by the charity.
## **g) Resources expended**
All expenditures are recognised when there is a legal or constructive obligation to pay for it. All the costs have been directly attributed to one of the functional categories of resources expended in the Statement of Financial Activities.
Direct charitable expenditure includes all expenditure incurred by the charity in a direct pursuit of its objectives.
The charity is not registered for VAT and hence expenditures are shown gross, VAT inclusive.
## **h) Governance and administration costs**
These represent costs incurred by finance, human resources, legal and professional fees attributable to the management of the Church’s assets and in compliance with constitutional and statutory requirements.
Governance and administration costs include expenditure that are not directly attributable to the charitable activities and cannot be allocated to direct charitable expenditure with certainty.
## **i) Capitalisation and depreciation of tangible fixed assets**
All tangible fixed assets costing more than five thousand pounds (£5,000) are capitalised.
The charity owns outright the freehold land and building situated at 78 Edmund Street, London, SE5 7NR. The cost of other tangible fixed assets is written off/depreciated by equal instalments over the expected useful lives as follows:
Furniture, fixture, and fittings 4 years Building 40 years
Tangible fixed assets are depreciated in straight line depreciation method over their useful life.
Except for the freehold land and building, the Charity did not own any other tangible assets on 31 October 2020.
The SORP FRS102 recommends that all buildings should be depreciated for their economic life. For this reason, the charity has depreciated the building costs based on 2.5%.
## **j) Pension scheme**
The Charity became a member of NEST for pension automatic-enrolment effective from 1 April 2016. All eligible employees are automatically enrolled to NEST unless they specifically request to opt-out from the scheme. Employee contributions are deducted at the appropriate rate from each employee and paid to NEST monthly together with the appropriate employer contribution.
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **k) Operating leases**
Operating lease rentals are accounted for over the term of the lease.
## **3. Donations**
|Committed giving:
(Membership fees+Tithe)
Operating community church activities
(Wedding, Baptism, community projects)
Donations (including collections)|**2020**
**Total**
**Unrestricted**
**£**
51,882
21,341
122,371
**195,594**|2019
Total
Unrestricted
**£**
57,645
6,340
132,248
196,233|
|---|---|---|
||||
## **4. Expenditure on core charitable activities – community church**
|Regular church services
(Sunday services and other special events)
Reconciliatory and outreach services
Sunday school for
children
Educational support
Youth services
Total|**2020**
**Total**
**Unrestricted**
**£**
46,701
12,163
6,445
7,579
5,309
78,197|2019
Total
unrestricted
£
52,700
12,629
8,418
8,171
5,664
87,582|
|---|---|---|
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **5. Governance and administration costs**
|Staff costs - administration
Church property cost for
administration
Legal and other professional fees
Other administration overheads|**2020**
**Total**
**Unrestricted**
**£**
3,041
2,269
1,524
985
7,819|2019
Total
unrestricted
£
3,157
2,508
3,280
749
9,693|
|---|---|---|
## **6. Staff costs and Numbers**
|Gross salaries and wages
Social Security costs
Pension costs|**2020**
**Total**
**Unrestricted**
**£**
55,371
2,335
3,109
60,815|2019
Total
unrestricted
£
57,633
2,403
3,109|
|---|---|---|
|||63,145|
The average number of employees during the year are:
|Senior Church officers
Assistant Church administrators|**2020**
2
1,5
3.5|2019
2
1,5
3.5|
|---|---|---|
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **7. Trustees’ expenses and remuneration**
During the year ended on 31 October 2020, the trustees do not receive any kind of payment from the Charity.
## **8. Depreciation**
|Depreciation charge
**9. Debtors**
Gift aid tax recoverable
Due from sister church
Total debtors due within one year|**2020**
**£**
7,603
**2020**
**£**
16,677
39,000
55,677|2019
£
7,603|
|---|---|---|
|||2019
£
11,118
-|
|||11,118|
The £16,677debtor balance shown above is the Gift aid tax recoverable from HMRC of the years 2018, 2019 and 2020 (2019: balance was £11,118).
## **10. Creditors**
There was no amount due to suppliers and other creditors in 2020 (Nil: 2019)
## **11. Restricted funds**
There was no incoming and outgoing from restricted fund. However, the balance is capital grant received for property costs which is already expended in previous years.
||**2020**|2019|
|---|---|---|
||**Balance**|Balance|
|Community Fund: Capital funding|**£241,820**|£241,820|
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## NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **12. Unrestricted fund**
|**12. Unrestricted fund**||||
|---|---|---|---|
|Opening balance November 1, 2019
Add: Net surplus for the year
Closing balance before transfers and adjustment
Less: Transfer to designated fund
Less: adjustment depreciation
Closing balance as at 31 Oct 2020|**2020**
**Total**
**Unrestricted**
**£**
**61,924**
**144,609**
**206,533**
**-**
**-**
**206,533**|2019
Total
Unrestricted
**£**
763,179
113,951||
||||877,130
(800,000)
(15,206)
61,924|
The unrestricted fund in year 2020 is increased by £119,609 which is the net operating surplus (2019: increase by £113,951)
## **13. Designated fund**
The designated fund for year 2020 is the same as 2019 and it comprises part of the building cost and cash.
|Tangible assets|**Balance at**
**01-Nov-19**
£1,019,899|**Cash**
**surplus**
-|**Balance at**
**Additions**
**31-Oct-20**
-
£1,019,899|
|---|---|---|---|
||£1,019,899|-|£1,019,899|
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## NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **14. Analysis of net assets between funds**
|Restricted funds
Designated funds
Unrestricted funds|2019||
|---|---|---|
||**Tangible**
**Net current**
**assets**
**assets**
**Total**
£
£
£
241,820
-
241,820
183,945
835,954
1,019,899
-
206,533
206,533||
|Restricted funds
Designated funds
Unrestricted funds|425,765
1,042,487
1,468,252|425,765
1,042,487
1,468,252|
|---|---|---|
||2019||
||**Tangible**
**Net current**
**assets**
**assets**
**Total**
£
£
£
236,278
5,542
241,820
197,091
822,808
1,019,899
61,924
61,924
433,369
890,274
1,323,643||
## 15. **Tangible Fixed assets**
|**Tangible assets – property**
Opening balance Nov 1,2019
Additions
Depreciation for the year
Cumulated depreciation adjusted
**Net book balance as at 31 October 2020**|||
|---|---|---|
A depreciation charge for 2020 was £7,603 (2019: £7,603).
.
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2020
## **16. Cash on hand at bank**
|Opening balance as at
November 1, 2019
Incoming cash
Outgoing cash
Cash at hand
**Closing balance as at 31**
**October 2020**||**A/C**
**01388630**
£
500,635
165,633
(150,034)
-|**A/C**
**01370642**
£
10,358
77,063
-
-|**A/C**
**21586572**
£
368,163
32,501
(317,519)
-|**2020**
2019
**A/C 21642383**
**Total**
Total
-
£
879,156
£
761,308
300,010
575,207
208,794
-
(467,553)
(90,682)
-
-
(264)
300,010
986,810
879,156|
|---|---|---|---|---|---|
|||516,234|87,421|83,145||
## **17. Allocation of property and staff costs to core activities.**
The property and the staff have contributed towards several activities of the charity. Hence it is important to allocate the costs to appropriate activities and the following proportion has been made. The trustees believe that to the best of their knowledge the basis shown below is the best estimate they can come up given that it was impractical and costly to track the contribution of each cost categories to the activities.
**----- Start of picture text -----**
Staff Property
costs costs
Activities:
Core church service 60% 45%
Reconciliation and outreach 20% -
Sunday school 5% 15%
Education support 5% 20%
Youth service 5% 10%
Governance and administration 5% 10%
100% 100%
**----- End of picture text -----**
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