Charity Number: 1050246
Souls Harbour Church
Annual Report and Unaudited Financial Statements for the financial year ended 31 May 2025
Souls Harbour Church CONTENTS
| Page | |
|---|---|
| Reference and Administrative Information | 3 |
| Trustees' Report | 4 - 5 |
| Statement of Trustees' Responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes to the Financial Statements | 10 - 13 |
2
Souls Harbour Church REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Mr Paul Besley Mr Matthew Banton Mr Aaron Samuel Quinn Mr Roger Davies Mr Alexander Mark Sayers
Chairperson
Rev David John Flanders
Charity Number in England and Wales
Principal Address
1050246 12 High Street Camelford Cornwall PL32 9PQ
Independent Examiner
Deepblue Accountants Ltd Chartered Certified Accountants and Independent Examiner Unit 112, 91 Mayflower Street Plymouth Devon PL1 1SB
3
Souls Harbour Church TRUSTEES' REPORT
for the financial year ended 31 May 2025
The trustees present their Trustees' Report and the unaudited financial statements for the financial year ended 31 May 2025.
The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Souls Harbour Church present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 May 2025.
The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.
Mission, Objectives and Strategy
Objectives
The objects of the Church (“the objects”) are for the benefit of the public:
a) To advance the Christian Faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the Church Council form time to time may think fit;
b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from time to time may think fit; and
c) To advance education in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit.
o Soul’d Out - A youth club with Bible teaching and discussion for 11-16s.
o An evening meeting for young adults (18-30) a very useful tool combatting loneliness and social exclusion in a rural/farming environment.
o A weekly lunch meeting for older people which includes a Bible Study. This addresses loneliness for those who live alone, mental stimulation and social interaction for the elderly.
o A weekly parent and toddler group.
o Activities with younger children include Sunday School and Xbi a learning-based club which teaches morals and Bible knowledge to 5-11 year olds.
o We organise and facilitate a group from the churches of Camelford taking an assembly in the primary school fortnightly under the national “Open the Book” programme.
o We continue to help financially support a Christian worker from the U.K. who is based in Romania and Ukraine and assists with refugees. With a monthly donation of £100 and other one-off gifts when needed.
o The Church supports a Christian worker from the U.K. in Burundi at £50 a month.
o The Church continues to provide a range of Christian activities and services for its members and community.
o The Grow Centre – a Souls Harbour project – has a shop in the centre of town providing Foodbank boxes (part of the Trussell Trust) Clothesbank and a range of support for those less fortunate in the community. This is funded by Souls Harbour and also by grant donation.
o A market garden project has also been started to grow vegetables for foodbank and interesting work for those with social needs. The Charity have been leased a field free of charge for this project.
Structure, Governance and Management
Structure
The Charity is in fellowship with the Assemblies of God of Great Britain and Ireland Incorporated company limited by guarantee (No: 2873415) and a registered Charity (No: 1032245).
4
Souls Harbour Church TRUSTEES' REPORT
for the financial year ended 31 May 2025
Governance
Mr. Mark Sayers, a member of the board of Trustees is a director of Blue Bird Care North Cornwall who rent offices at the Church. Measures are taken to prevent any conflict of interests.
Souls Harbour is an independent self-governing charity. In addition to the Trustees listed on page 3 it has legally appointed Holding Trustees namely Revd David Flanders, Mrs. Shirley Flanders, Mrs. Patricia Floyd-Spong and Mr. Alexander Mark Sayers who will act for the charity in the event of its failure.
In the event that the charity fails the aforementioned Assemblies of God GB become the recipients of the charity’s assets according to the AOG Model Deed.
Financial Review
The results for the financial year are set out on page 8 and additional notes are provided showing income and expenditure in greater detail.
Results and Dividends
At the end of the financial year the charity has assets of £30,695 (2024 - £41,790) and liabilities of £0.00 (2024 - £0.00). The net assets of the charity have decreased by £(11,095).
Review of the Financial Position
The income from donations has shown a 17% fall this year and total funds carried forward are down by over £22k from 2024.
The income from donations and legacies was down 17% i.e. nearly 11K.
Total income was down £34K on the previous year. This is partly due to having a grant of 20K the previous year.
Total expenditure showed a very small decrease from the previous year.
During the year thanks to the generous giving of its members Souls Harbour has made ministry gifts to invited speakers as well as one off gifts to projects at home and overseas.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Souls Harbour Church subscribes to and is compliant with the following:
- The Charities SORP (FRS 102)
Approved by the Board of Trustees on 31 March 2026 and signed on its behalf by:
________Rev David John Flanders Chairperson
________
5
Souls Harbour Church STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the financial year ended 31 May 2025
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
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 assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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make judgements and accounting estimates that are reasonable and prudent;
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state whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards; and
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.
Approved by the Board of Trustees on 31 March 2026 and signed on its behalf by:
________Rev David John Flanders Chairperson
________
6
Souls Harbour Church INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF SOULS HARBOUR CHURCH
I have examined the financial statements of the charity for the financial year ended 31 May 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. The charity's trustees consider that an audit is not required for this financial year under Section 145 of the Charities Act 2011 and that an independent examination is required.
It is my responsibility to:
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examine the financial statements under section 145 of the Act;
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follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of the Charities Act 2011; and
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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 Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Charities Act 2011
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the financial statements do not accord with those accounting records
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the financial statements do not comply with the accounting requirements of the Charities Act
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the financial statements have not been prepared in accordance with 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 (FRS102)
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there is further information needed for a proper understanding of the accounts to be reached.
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 financial statements to be reached.
__________Sarah Glenister FCCA DEEPBLUE ACCOUNTANTS LTD
Chartered Certified Accountants and Independent Examiner Unit 112, 91 Mayflower Street Plymouth Devon PL1 1SB
Date: 31 March 2026
7
Souls Harbour Church STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 May 2025
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| 2025 | 2025 | 2025 | 2024 | 2024 | 2024 | ||
| Notes | £ | £ | £ | £ | £ | £ | |
| Income | |||||||
| Donations and legacies | 3.1 | 54,740 | 8,360 | 63,100 | 65,682 | 33,016 | 98,698 |
| Other income | 3.2 | 10,585 | 8,251 | 18,836 | 14,381 | 2,975 | 17,356 |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total income | 65,325 | 16,611 | 81,936 | 80,063 | 35,991 | 116,054 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Expenditure | |||||||
| Other expenditure | 4.1 | 73,676 | 19,355 | 93,031 | 79,021 | 14,564 | 93,585 |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Net income/(expenditure) | (8,351) | (2,744) | (11,095) | 1,042 | 21,427 | 22,469 | |
| Transfers between funds | - | - | - | - | - | - | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Net movement in funds for | (8,351) | (2,744) | (11,095) | 1,042 | 21,427 | 22,469 | |
| the financial year | |||||||
| Reconciliation of funds: | |||||||
| Total funds beginning of the | 9 | 16,995 | 24,795 | 41,790 | 15,954 | 3,367 | 19,321 |
| year | |||||||
| ─────── | ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds at the end of | 8,644 | 22,051 | 30,695 | 16,996 | 24,794 | 41,790 | |
| the year | |||||||
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ═══════ |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
The notes on pages 10 to 13 form part of the financial statements
8
Souls Harbour Church BALANCE SHEET
as at 31 May 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Current Assets | |||
| Cash at bank and in hand | 30,695 | 41,790 | |
| ─────── | ─────── | ||
| Net Current Assets | 30,695 | 41,790 | |
| ─────── | ─────── | ||
| Total Assets less Current Liabilities | 30,695 | 41,790 | |
| ═══════ | ═══════ | ||
| Funds | |||
| Restricted funds | 22,051 | 24,794 | |
| General fund (unrestricted) | 8,644 | 16,996 | |
| ─────── | ─────── | ||
| Total funds | 9 | 30,695 | 41,790 |
| ═══════ | ═══════ |
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 31 March 2026 and signed on its behalf by
________Rev David John Flanders Chairperson
The notes on pages 10 to 13 form part of the financial statements
9
Souls Harbour Church NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2025
1. GENERAL INFORMATION
Souls Harbour Church is a charity incorporated in England. The registered office of the charity is 12 High Street, Camelford, Cornwall, PL32 9PQ which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Basis of preparation
The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 May 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
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General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.
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Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes. These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual arrangements and from performance related grants which have conditions that specify the provision of particular services to be provided by the charity. Income from government and other co-funders is recognised when the charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
- Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as income.
10
continued
Souls Harbour Church NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2025
-Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured, grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received or receivable, whichever is earlier.
Expenditure
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 3. | INCOME | |||||
|---|---|---|---|---|---|---|
| 3.1 | DONATIONS AND LEGACIES | Unrestricted | Restricted | 2025 | 2024 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Donations and legacies | 54,740 | 8,360 | 63,100 | 98,698 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 3.2 | OTHER INCOME | Unrestricted | Restricted | 2025 | 2024 | |
| Funds | Funds | |||||
| £ | £ | £ | £ | |||
| Other income | 10,585 | 8,251 | 18,836 | 17,356 | ||
| ═══════ | ═══════ | ═══════ | ═══════ | |||
| 4. | EXPENDITURE | |||||
| 4.1 | CHARITABLE ACTIVITIES | Direct | Other | Support | 2025 | 2024 |
| Costs | Costs | Costs | ||||
| £ | £ |
£ | £ | £ | ||
| 4.2 | OTHER EXPENDITURE | Direct | Other | Support | 2025 | 2024 |
| Costs | Costs | Costs | ||||
| £ | £ |
£ | £ | £ | ||
| Other expenditure | - | - |
93,031 | 93,031 | 93,585 | |
| ═══════ | ═══════ |
═══════ | ═══════ | ═══════ |
11
continued
Souls Harbour Church NOTES TO THE FINANCIAL STATEMENTS
| for | the financial year ended 31 May 2025 | |||
|---|---|---|---|---|
| 4.3 | SUPPORT COSTS | Other | 2025 | 2024 |
| Expenditure | ||||
| £ | £ | £ | ||
| Legal and professional costs | 432 | 432 | 432 | |
| Employee costs | 35,349 | 35,349 | 34,674 | |
| Premises costs | 24,442 | 24,442 | 19,162 | |
| General administrative costs | 32,808 | 32,808 | 39,317 | |
| ─────── | ─────── | ─────── | ||
| 93,031 | 93,031 | 93,585 | ||
| ═══════ | ═══════ | ═══════ | ||
| 5. | ANALYSIS OF SUPPORT COSTS | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Legal and professional costs | 432 | 432 | ||
| Employee costs | 35,349 | 34,674 | ||
| Premises costs | 24,442 | 19,162 | ||
| General administrative costs | 32,808 | 39,317 | ||
| ─────── | ─────── | |||
| 93,031 | 93,585 | |||
| ═══════ | ═══════ | |||
| 6. | NET INCOME | 2025 | 2024 | |
| £ | £ | |||
| Net Income is stated after charging/(crediting): | ||||
| Independent Examiner's remuneration: | ||||
| - independent examination services | 432 | 432 | ||
| ═══════ | ═══════ | |||
| 7. | INVESTMENT AND OTHER INCOME | 2025 | 2024 | |
| £ | £ | |||
| Bank interest | 672 | - | ||
| ═══════ | ═══════ | |||
| 8. | EMPLOYEES AND REMUNERATION | |||
| The staff costs comprise: | 2025 | 2024 | ||
| £ | £ | |||
| Wages and salaries | 35,349 | 34,674 | ||
| ═══════ | ═══════ | |||
| 9. | FUNDS | |||
| 9.1 | RECONCILIATION OF MOVEMENT IN FUNDS | Unrestricted | Restricted | Total |
| Funds | Funds | Funds | ||
| £ | £ | £ | ||
| At 1 June 2023 | 15,954 | 3,367 | 19,321 | |
| Movement during the financial year | 1,042 | 21,427 | 22,469 | |
| ─────── | ─────── | ─────── | ||
| At 31 May 2024 | 16,995 | 24,795 | 41,790 | |
| Movement during the financial year | (8,351) | (2,744) | (11,095) | |
| ─────── | ─────── | ─────── | ||
| At 31 May 2025 | 8,644 | 22,051 | 30,695 | |
| ═══════ | ═══════ | ═══════ |
12
continued
Souls Harbour Church NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 May 2025
| 9.2 | ANALYSIS OF MOVEMENTS ON FUNDS | ANALYSIS OF MOVEMENTS ON FUNDS | ||||
|---|---|---|---|---|---|---|
| Balance | **Income ** | Expenditure | Transfers | Balance | ||
| 1 June | between | 31 May | ||||
| 2024 | funds | 2025 | ||||
| £ | £ | £ | £ | £ | ||
| Restricted funds | ||||||
| Paul's Cows | (13) | - | - | - | (13) | |
| Ukraine Church | (563) | - | - | - | (563) | |
| Grow Centre | (1,894) | 9,609 | 12,460 | - | (4,745) | |
| Christmas Collection | 185 | - | - | - | 185 | |
| Grants for Grow | 1,782 | - | - | - | 1,782 | |
| 4Front Theatre | 20 | - | - | - | 20 | |
| New Life Church CAP | (300) | - | - | - | (300) | |
| Ladies Conference | 280 | 269 | - | - | 549 | |
| Mens Conference | 2,739 | - | - | - | 2,739 | |
| Wadebridge Foodbank | 20,000 | - | - | - | 20,000 | |
| Tannery Trust Holiday Club | 750 | 1,000 | - | - | 1,750 | |
| Burundi Appeal | (330) | 275 | 545 | - | (600) | |
| Western Supply | 106 | 231 | 231 | - | 106 | |
| Breast Cancer Garden Party | (2) | - | - | - | (2) | |
| David Norway | 1,516 | - | - | - | 1,516 | |
| Christmas Concert | 390 | - | - | - | 390 | |
| Gifts for Bantons | - | 600 | 600 | - | - | |
| Gifts for Eric | 120 | - | - | - | 120 | |
| Gospel Outreach | 9 | - | - | - | 9 | |
| Oriel Ministries | - | 270 | 400 | - | (130) | |
| Gifts for Vladamir | - | 419 | (519) | - | (100) | |
| Ian Wyness Gift | - | 2,119 | (1,600) | - | 519 | |
| Church Meal | - | 849 | (1,350) | - | (501) | |
| Guitar Aid | - | 220 | (400) | - | (180) | |
| Gifts to Leslie Gomez | - | 700 | (1,200) | - | (500) | |
| Gifts to Orlando | - | 50 | (50) | - | - | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| 24,795 | 16,611 | 19,355 | - | 22,051 | ||
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Unrestricted funds | ||||||
| Unrestricted General | 16,995 | 65,325 | 73,676 | - | 8,644 | |
| ─────── | ─────── | ─────── | ─────── | ─────── | ||
| Total funds | 41,790 | 81,936 | 93,031 | - | 30,695 | |
| ═══════ | ═══════ | ═══════ | ═══════ | ═══════ | ||
| 9.3 | ANALYSIS OF NET ASSETS BY FUND | |||||
| Current | Total | |||||
| assets | ||||||
| £ | £ | |||||
| Unrestricted general funds | 30,695 | 30,695 | ||||
| ─────── | ─────── | |||||
| 30,695 | 30,695 | |||||
| ═══════ | ═══════ |
10. POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
13