CHARITY REGISTRATION NUMBER: 1049013 The Benedictine Nuns of Curzon Park Unaudited Financlal Statements 31 December 2023 UHY HACKER YOUNG Chartered Accountants St John's Chambers Love Street Chester Cheshire CHI IQN
The Benedictine Nuns of Curzon Park Financial Statements Year ended 31 December 2023 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 21 Notes to the detailed statement of financial activities 23
The Benedictine Nuns of Curzon Park Trustees, Annual Report Year ended 31 December 2023 The trustees present their report and the unaudit¢d financial statements of the charity for the year ended 31 December 2023. Reference and administrative details Registered charity name The Benedictine Nuns of Curzon Park Charity registratlon number 1049013 Principal office l O Curzon Park South Chester CH48AB The trustees Dame SL Collins (Chairman) Dame S M Godden Dame M R Maurer Independent examiner Mr N S Jenkins Structurei governance and management The Benedictine Nuns of Curzon Park is a charity (registered charity number 1049013) established and governed by a Trust Deed dated 22 August 1995. The Trustees present their report along with the financial statements of the Charity for the year ended 31 December 2023. The Trustees are appointed by the Superior and all are members of the Superior's Council.
The Benedictine Nuns of Curzon Park Trustees, Annual Report (eonlinued) Year ended 31 December 2023 Objectives and activities The Charity's principal object is the advancement of religion, especially the Roman Catholic faith. The Trustees primarily achieve this through the maintenance and support of a community of nuns resident at Curzon Park. In addition it is engaged in prayer, almsgiving and hospitality, and regular donations are made on a monthly basis to other charities. Financial assistance is also given to individuals in need. The Trustees have complied with their duty given in section 4 of the Charities Act 2006 by having referred to the public benefit guidance issued by the Charity Commission. In setting the objectives and planning the activities for the year the Trustees have given careful consideration to ensuring that th¢ charity's activities are to the public benefit, having regard to the guidance issued by the Charity Commission. In particular the Trustees consider that public ben¢fit is achieved by the following activities: Hospitality: for individual guests, for private retreatants, for Ecumenical groups, Christian prayer groups and Oblates at a cost lower than that charged by commercial facilities. This enables Old Age Pensioners to share these meetings, to mutual benefit. Addressin& people's spiritual needs: through spiritual accompaniment, by responding to prayer requests, by providing opportunities for quiet days, providing retreat facilities to enable the deepening of spiritual perception, and through correspondence as well as through our website, and even through casual encounters in hospitals and with passers - by. Ethical investment policy Caring for our older nuns Reducing carbon footprints through conscientious recycling Contribution to other Charities Indirect influence upon casual visitors. Some have never met nuns before and they are relieved to find us friendly and human. Our garden contains small uncultivated areas, including a small meadow, which attracts bees, moths and butterflies. There are frogs and newts in the ponds, and compost bins are full of red wornis recycling the food unsuitable for birds or other creatures.
The Benedictine Nuns of Curzon Park Trustees, Annual Report fconlinuerf) Year ended 31 December 2023 Achievements and performance In our monastic life we endeavour to live a life faithfully committed to God, and for the benefit of all created beings, both as a community and as individuals. Our chief guide-lines are the commands to love God above all else, and to love our neighbour as ourselves. The clause 'as ourselves, may be an obstacle if we lack in self-acc¢ptance. It is this hindrance in our spirituality which the Rule of Saint Benedict helps us to correct, through the grace of God. Our monastic activities are guided by a timetable calling us daily to communal activities, chiefly liturgical prayer and the celebration of Eucharist, and to meals together. We are expected to pray alone during the day, to meditate and reflect on spiritual reading, and to do our manual work as a service to each other, and the betterment of community life. Peaceful sharing in such tasks is a great blessing. We are called 'not to live by bread alone, but by every word which proceeds from God, through the mediation of others and their prayers. We have had a reduced number of people coming for retreats since the pandemic. Guests who choose to share our monastic life by attending community prayer and Ineals deeply appreciate this. The Enevis Solar PV System continues to provide good service. We have continued our donations to other needy charities. We have also supported local charity shops and, whenever possible have conlributed a shop to the local food bank. We sponsor the two local Church Primary Schools with books produced and published by the Police Community Club an organisation run by serving and retired police officers. The concept came from police officers, experience with working with young people, who realised that there are avenues to help develop youth initiatives, there were few resources that focused solely on developing life skills and citizenship values, with the aims of reducing crime and disorder. Citizenship is recognised as a vital area of Personal, Social and Health education. The books we provide through our sponsorship twice a year, are specifically designed programmes to support teachers and parents in addressing bullying, vandalism, drugs alcohol, tobacco, knife crime and other sensitive subjects with key stage l & 2 children. The books are written to be fun with interactive support and are punctuated with activities which develop learning objectives for the children. The books are told in story forn] with the story line based around two woodland characters, Barney, and Echo and their friends. The two schools are most appreciative of the books. The lay people who attend Mass here remain a kind and generous blessing. Their presence reminds us that we are part of the body of Christ, and that our vocation is one which encourages and supports those around us. We are grateful for their spiritual support too.
The Benedictine Nuns of Curzon Park Trustees, Annual Report (conlinuedj Year ended 31 December 2023 Financial review Results for the year show net income of £150,924 (2022: Net expenditure of £358,448). Total income received excluding investment gains was £34,635 (2022: £30,738), this consists primarily of nuns income of £27,692 (2022: £23,378) and loan interest receivable of £3,999 (2022-£4,101). Expenditure totalled £151,349 (2022: £139,174). The investments recorded net unrealised gains of £267,638 (2022: Net losses of £250.012). Reserves Policy The Charity has the following Reserves Policy - 'to maintain a balance on unrestricted funds (excluding fixed assets) which equates to approximately eighteen month's unrestricted payments to cover emergency situations that may arise from time to time,. Statement ofTrustees' responsibilities The Trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently'_ observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent. stale whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and- prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure the financial statements comply with the Charities Act 2011, the (Charity Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Benedictine Nuns of Curzon Park Trustees, Annual Report<¢*[) Year ended 31 December 2023 Properties held as custodian trustees The two properties owned by the charily. nelY l O Curzon Park South, Chestrr and 2 The Paddock%, Chester, are registered in the names of the trustees named on Pdge one of ihese aLcounls and held trustecs ot thL Lhariiy known as ihL BenediLline Nuns of Curzon Park. The trustL' annual rq)ort '8S approved on 12 July ?024 and signed on behalf of thc board of tnjstevi by: Dame SL Collins gchaimw)) Trustee Dame S M Cyodden Trustcc
The Benedictine Nuns of Curzon Park Independent Examiner's Report to the Trustees of The Benedictine Nuns of Curzon Park Year ended 31 December 2023 I report to the trustees on my examination of the financial statements of The Benedictine Nuns of Curzon Park ('thc charity,) for the year ended 31 December 2023. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act. or the financial statements do not accord with those records; or the financial statements do not comply with the applicable requirements concerning the fom] 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 ¢onsid¢red as part of an independent examination. 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. MrN nkins Independent Examiner clo UHY Hacker Young St Johns Chambers Love Street Chester CHI IQN
The Benedictine Nuns of Curzon Park Statement of Financial Activities Year ended 31 December 2023 2023 Unrestricted Endowment funds funds Total funds Total funds 2022 Note Income and endowments Donations and legacies Charitable activities Other trading activities Jnvestment incoitie 27,692 949 1,995 3,999 27,692 949 1,995 3,999 34,635 23,376 1,897 1,364 4,101 30,738 Total ineome 34,635 Expenditure Expenditure on charitable activities 8,9 Total expenditure 150,565 784 151,349 139,174 150,565 784 151,349 139,174 Net gains/(losses) on investments 11 (267,638) {267,638) 250,012 Net incomel{expenditure) and net movement in funds 151,708 (784) 150,924 (358,448) Reconciliation of funds Total funds brought forward Total funds carried forward 3,951,455 4,103,163 23,518 3,974,973 4,333,421 22,734 4,125,897 3,974,973 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 9 to 19 form part of these financial statements.
The Benedictine Nuns of Curzon Park ststement of Flnanclal Position 31 December 2023 2023 2022 ote Fixed assets Tangible fixed &ssets tnvestmenL% Is 562.216 582.680 16 3,447.688 3,180,0)0 4 009.904 3,762.730 Current assets Dcbtors Cash at bank and in hand 17 99,596 1?3.159 199,437 220.264 Creditors: amouDts fallAng due witbin one vear Net current asset$ 18 7.166 8,021 115,993 212,243 4.125.897 3.974.973 4,115.897 3,974.973 Totsl assets Itss currenl liabllities Net assets Funds of the cbArfty Endowment funds Unrcstricted funds ?2.734 23.518 4,103,163 3,951,455 19 4,125.897 3,974.973 Total charfty funds These financial statements were approved by the board of twstees and authorised for i.ssue on 12 July 2024, and are signed on behalf of the board by: Dame SL Collins (Chainnan) Trustee Dame S M Cjodden Tntee The notes on pages 9 to 19 form part of these finaDCi21 statemeD
The Benedictine Nuns of Curzon Park Notes to the Financial Statements Year ended 31 December 2023 General information The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Benedictine Abbey, 10 Curzon Park South. Chester, Cheshire, CH4 8AB. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Concessionary loans Concessionary loans are measured at the amount received or paid adjusted for any repayments and any accrued interest. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
The Benedictine Nuns of Curzon Park Notes to the Financial Statements {cortllnMed) Year ended 31 December 2023 Aceounting policies (contlttué Fund accounting a) The Charity's general funds consist of funds which the Charity may use for its charitable purposes at its discretion. b) The Charity has designated certain funds for the acquisition, improvement, maintenance and furnishing of buildings. Similarly a separate fund has been designated to deal with investments required to ensure the future income and operation of the Charity. There is no legal force for the designations and further details of the funds can be found in Note 19. c) The Charity holds an expendable endowrn¢nt fund and further information is detailed in Note 19. Incoming resources All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the Trust has been notified in writing of both the amount and settlement date. Legacy gifts are recognised on a case by case basis following the granting of probate when the administratorlexecutor for the estate has communicated in writing both the amount and settlement date. Nuns income represents pensions received by the nuns and are recognised on a receivable basis. Resources expended 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 the settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis and includes irrecoverable VAT. All expenses including support costs and governanc¢ costs are allocated to charitable activities. Costs of charitable activities include costs of support and maintenance of the community of nuns, costs of running the retreat house, grants made and governance costs. Grants payable are recognised when payments are authorised. 10
The Benedictine Nuns of Curzon Park Notes to the Financial Statements (contillmed) Year ended 31 December 2023 Accounting policies (conrfvH¢d) Tangible assets Fixed assets are included in the accounts at their historical cost with the exception of tangible assets donated on the creation of the Trust. which have been valued in accordance with their insurance values at that time. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Freehold property Furnishings and equipment Computer Equipment 2-2.5 % straight line 15 % reducing balance 20% straight line Investments Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairnient losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss. Donations and legacies Total Funds Unrestricted 2023 Funds Total Funds 2022 Unrestricted Fiinds Donations Nuns income Donations Miscellaneous 26,598 1,094 26,598 1,094 22,741 595 40 22,741 595 40 27,692 27,692 23,376 23,376 5. Charitable activities Total Funds Unrestricted Totsl Funds 2023 Funds 2022 Unrestricted Funds Income from visitors to the Retreat House 949 949 1,897 1,897 11
The Benedictine Nuns of Curzon Park Notes to the Financlal Statements (conÈlnMed) Year ended 31 December 2023 Other trading activities Total Funds Unrestricted 2023 Funds Total Funds 2022 Unrestricted Funds Wayleaves Sundry income - solar 45 1,950 45 1,950 45 1,319 45 1,319 1,995 1,995 1,364 1,364 Investment income Total Funds Unrestricted 2023 Funds Total Funds 2022 Unrestricted Funds Other interest receivable 3,999 3,999 4,101 4,101 Expenditure on charitable activities by fund type Total Funds 2023 Unrestricted Endowment Funds Funds Charitable activities Emmaus retreat house Grants payable Support costs 127,412 7,537 13,448 2,168 127,412 8,321 13,448 2,168 151,349 784 150,565 784 Total Funds 2022 Unrestricted Endowment Funds Funds Charitable activities Emmaus retreat house Grants payable Support costs 115,267 5,733 15,358 2,032 115,267 6,517 15,358 2,032 139,174 784 138,390 784 12
The Benedictine Nuns of Curzon Park Notes to the Financial Statements (colllinued) Year ended 31 December 2023 Expenditure on charitable aetivities by activity type Activities Grant undertaken funding of directly activities Total funds 2023 Total fund 2022 Charitable activities Emmaus retreat house Grants payable Support costs 127,412 8,321 127,412 8,321 13,448 2,168 151,349 115,267 6,517 15,358 2,032 13,448 2,168 137,901 13,448 139,174 10. Analysis of grants 2023 2022 Grants to institutions Animal welfare Elderly support Overseas aid Children Medical Other 3,309 1,200 2,420 2,678 1,208 2,633 13,448 3,959 1,200 3,495 2,354 1,541 2,809 15,358 Total grants 13,448 15,358 I l. Net gainsl(losses) on investments Total Funds Unrestricted 2023 Funds Total Funds 2022 Unrestricted Funds Gains/(losses) on listed investments 267,638 267,638 (250,012) (250,012) 12. Net incomel(expenditure) Net income/{expenditure) is stat¢d after charging/{crediting): 2023 2022 Depreciation of tangible fixed assets 20,813 20,980 13
The Benedictine Nuns of Curzon Park Notes to the Financial Statements (continued) Year ended 31 December 2023 13. Independent examination fees 2023 2022 Fees payable to the independent examiner for: Independent examination of the financial statements 2,166 2,030 14. Trustee remuneration and expenses All trustees are nuns of the Benedictine Nuns of Curzon Park and do not receive any remuneration by virtue of their position as trustees. The charity maintains and supports the trustees in the same way as nuns who are not trustees. As this is part of the charitable objects of the charity it is not seen to be remuneration for their services as trustees. No expenses have been paid or reimbursed to the trustees by virtue of their position as trustees. 15. Tangible fixed assets Freehold Fixtures and property fittings Equipment Total Cost At l January 2023 Additions 1,181,598 127,409 8,223 1,317,230 349 349 At 31 December 2023 1,181,598 127,409 8,572 1,317,579 Depreciation At l January 2023 Charge for the year At 31 December 2023 605,339 19,730 121,107 953 8,104 130 734,550 20,813 755.363 625,069 122,060 8,234 Carrying amount At 31 December 2023 556,529 5,349 6,302 338 562,216 582,680 At 31 December 2022 576,259 14
The Benedictine Nuns of Curzon Park Notes to the Financial Statements (continuedj Year ended 31 December 2023 15. Tangible fixed assets (conllnued) The following properties are included within Fixed Assets: l O Curzon Park South, Chester 2 The Paddock, Chester (Emmaus) Tangible assets donated on creation of the Trust have been valued in accordance with their insurance values at the time. All tangible assets are used in direct furtherance of the charity's objectives. 16. Investments Listed Other investments investments Total Cost or valuation Ai l January 2023 Additions Net unrealised gains on investments At 31 December 2023 3,080,050 100,000 3,180,050 267,638 267,638 100,000 3,447,688 3,347,688 Impairment At l January 2023 and 31 December 2023 Carrying amount At 31 December 2023 3,347,688 100,000 3,447,688 100,000 3,180,050 At 31 December 2022 3,080,050 The above carrying amounts are recognised as follows: Listed Other investments investments Total At 31 December 2023 Held at fair value Held at historical cost less impaiment 3,347,688 3,347,688 100,000 i 00,000 At 31 December 2022 Held at fair value Held at historical cost less impairnient 3,080,050 3,080,050 100,000 i 00,000 15
The Benedictine Nuns of Curzon Park Notes to the Financial Statements Year ended 31 December 2023 16. Investments (conftmued) Financial assets held at fair value The cost of the listed investments held at the year end, at fair value was £1,711,234 (2022: £1,711,234). Other investments of £1 00,000 (2022- £100,000) is a concessionary loan to Stanbrook Abbey, Was, Yorkshire, for the building of their church. Interest on this loan is charged at 3.5 % per annum. The trustees previously agreed that interest would no longer be charged on this loan, however, Stateroom Abbey decided that they wished to pay the interest. This has been received up to October 2020 and the balance has been accrued in the accounts. 17. Debtors 2023 2022 Prepayments and accrued income Other debtors 2,758 20,805 2,284 18,543 23,563 20,827 18. Creditors: amounts falling due within one year 2023 2022 Accruals and deferred income 7,166 8,021 16
The Benedictine Nuns of Curzon Park Notes to the Financial Statements {eoNlinued) Year ended 31 December 2023 19. Analysis of charitable funds Unrestricted funds At l January 2023 At31 Gains and December losses 2023 Income Expenditure General funds Capital fund Building fund Other designated fund 187,362 3,080,050 314,508 369,535 34,635 (130,665) 91,332 267,638 3,347,688 302,258 361,885 267,638 4,103,163 (12,250) (7,650) (150,565) 3,951,455 34,635 At l January 2022 At31 Gains and December losses 2022 Income Expenditure General funds Capital fund Building fund Other designated fund 275.455 3,330,062 326,418 377,184 4.309,119 30,738 {118,831) 187,362 (250,012) 3,080,050 (11,910) 314,508 (7,649) 369,535 (138,390) (250.012) 3,951,455 30,738 17
The Benedictine Nuns of CurLon Park Notes to the Financial Statements (¢onrfnued) Year ended 31 December 2023 19. Analysis of charitable funds (condnmerf) Building Fund This fund represents the net book value of the Charity's land and buildings, excluding the new Annex and the retreat centre (see note 20). A transfer is made to or from unrestricted reserves each year to ensure that the fund continues to reflect the net book value of these assets. Capital Fund This fund represents the market value of the Charity's Investment portfolio. A transfer is made from unrestricted reserves each year to ensure that the fund continues to reflect the market value of these assets. Other Designated Funds These funds represent a donation from St Mary's Priory that has been designated towards helping finance future building projects of the Charity, and the Annex fund which represents the net book value of the charity's annex building. Unrestricled General Fund This fund represents UnStrICted funds that have not been designated for any particular purpose. Endowment funds At l January 2023 At31 Gains and December losses 2023 Income Expenditure Expendable Endowment Fund 23,518 (784) 22,734 At l January 2022 At31 Gains and December losses 2022 Income Expenditure Expendable Endowment Fund 24,302 (784) 23,518 In 1997, the Emmaus retreat centre was transferred to the Charity with the expectation that it would continue to be used by the Charity as a retreat centre. The direct charitable expenditure charged to this fund is in respect of the depreciation of the building which is charged at the rate of two percent on a straight line basis. 18
The Benedictine Nuns of Curzon Park Notes to the Financial Statements (¢onrfnMedJ Year ended 31 December 2023 20. Analysls of net assets between funds Total Funds 2023 Unrestricted Endowynent Funds Funds Tangible fixed assets Investments Current assets Creditors less than l year Net assets 539,482 22,734 562,216 r.1 3,447,688 123,159 (7,166) 4,103,163 3.447,688 123,159 (7,166) 22,734 4,125,897 Total Funds 2022 Unrestricted Endowment Funds Funds Tangible fixed assets Investments Current assets Creditors less than l year Net assets 559,162 3,180,050 220,264 (8.021) 3,951,455 23,518 582,680 3,180,050 220,264 (8,021) 23,518 3,974,973 21. Transactions with trustees During the year the Trustees donated their pensions amounting to £13,572 (2022 £10,239) to the charity. in the same way as nuns who are not trustees. There were no conditions attached to these donations. 19
The Benedictine Nuns of Cunon Park Management Information Year ended 31 December 2023 The following pages do not form part of the financial statements. 20
The BenedictRne Nuns of Curzon Park Detailed Statement of Financial Activities Year ended 31 December 2023 2023 2022 Income and endowments Donations and legacies Nuns income Donations Miscellaneous 26,598 1,094 22,741 595 40 27,692 23,376 Charitable activities Income from visitors to the Retreat House 949 1,897 Other trading activities Wayleaves Sundry income - solar 45 1,950 45 1,319 1,995 1,364 Investment income Other interest receivable 3,999 4,101 Total income 34,635 30,738 21
The Benedictine Nuns of CurLon Park Detailed Statement of Financial Activities (Co1¢) Year ended 31 December 2023 2023 2022 Expenditure Expenditure on charitable activities Depreciation Loss on asset Grants paid Church expenses Bank expenses Cleaning Rates and water Light and heat Repairs and maintenance Insurance Sundries Travel expenses Household provisions Medical and care costs Postage, telephone, books and stationery Independent examination and accountancy 20,813 20,980 66 15,358 10,690 164 8,287 5,241 1,505 26,317 2,555 4,668 1,749 18,541 8,296 2,725 2,032 13,448 8,817 179 8,326 5,184 14,042 40,322 2,679 4,972 2,359 18,587 6,766 2,687 2,168 151,349 139,174 Total expenditure 151,349 139,174 Net gainsl(10sses) on investments Gains/(losses) on listed investments 267,638 250,012 Net income/(expenditure) 150,924 358,448 22
The Benedictine Nuns of Curzon Park Notes to the Detailed Statement of Financial Activities Year ended 31 December 2023 2023 2022 Expenditure on charitable activities Charitsble activities Activities underlakgn direcily Depreciation Loss on asset Church expenses Bank expenses Cleaning Rates and water Light and heat Repairs and maintenance Insurance Sundries Travel expenses Household provisions Medical and care costs Postage, telephone, books and stationery 20,029 20,196 66 10,690 164 8,287 3,364 10.064 25,780 2,255 3.594 1,245 18,541 8,296 2,725 8,817 179 8,326 3,117 11,734 39,873 2,359 3,083 ,855 18,587 6,766 2,687 127,412 115,267 Emmaus retreat house Activilies underlahen direcily Depreciation Rates and water Light and heat Repairs and maintenance Insurance Sundries Telephone 784 2,067 2,308 449 320 1,889 504 784 1,877 1,441 537 300 1,074 504 8,321 6,517 Grants payable Granlfunding aclivilies Grant charitable activity - Grants paid Support costs Aclivities underlaken directly Independent examination and accountancy 13,448 15,358 2,168 2,032 Expenditure on charitable activities 151,349 139,174 23