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2022-12-31-accounts

Pacaee
Reference and administrative details
Trustees' report
Financial accounts:
Independent examiner's report
Balance sheet
Statement of financial activities (incorporating an
income and expenditure account)
Notes
to
the financial accounts

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NOTE
4 —TANGIBLE ASSE
TS
Year ended
31 December
2022 Drama
ectuei&ment
Motor
vehicles
Computer
~equi
ment
Total
Cost
At
1 January
2022
26,726 33,600 11,116 71,442
Additions 398 75 473
Disposals
At
31 December
2022
27,124 33,600 11,191 71,915
Depreciation/amortisation
At
1 January
2022
Charge
for year
21,706
1,320
30,049
888
8,091
773
59,846
2,981
Disposals
At
31 December
2022
23,026 30,937 8, 864 62,827
Net book value
At 31 December
2022
4,098 2,663 2, 327 6 9,088
At 31 December
2021
5,020 3,551 3, 025 611,596
Year ended
31 December
2021 Drama
ectueiment
Motor
vehicles
Computer
equipment
Total
Cost
At
1 January
2021
26, 677 33,600 10, 859 71,136
Additions 299 257 556
Disposals (250) (250)
At 31 December
2021
26,726 33,600 11,116 71,442
Depreciation/amortisation
At
1 January
2021
Charge
for year
20,282
1,674
28, 865
1,184
7c'133
958
56,280
3,816
Disposals (250) (250)
At 31 December
2021
21,706 30,049 8, 091 59,846
Net
book value
At 31 December
2021
5,020 f. 3,551 3, 025 611,596
At 31 December
2020
6,395 4,735 E 3, 726 614,856

NOTE
5 —DEBTORS
2022 2021
Falling
due within
one
Gift aid recoverable
year 424 362
Prepayments
Trade
debtors
875
400
662
f1,699 f.1,024
NOTE
6 —CREDITORS:
Amounts
falling due within
one year 2022 2021
Trade creditors 66 35
Taxes
and social security
C Snook expense
account
Accrued
charges
80
361
1,860
10
361
1,800
R2,367 62,206
NOTE
7 —DONATIONS
Year ended 31 December 2022
Year ended
31 December
2022 Unrest-
ricted
Rest-
ricted
Total
Monetary;
Individual
donations
Alumni
donations
11,877 1,515 11,877
1,515
Head office support
Coronavirus
job retention
Additional
restrictions
scheme
grant
grant
611,877 E1,515 f13,392
Year ended 31 December 2021
Year
ended
31 December
2021 Unrest-
ricted
Rest-
ricted
Total
Monetary:
Individual
donations
Alumni
donations
Head office support
Coronavirus
job retention
Additional
restrictions
scheme
grant
grant 10,987
1,027
9,468
1,535
15,242
10,987
1,535
1,027
15,242
9,468
221,482 f.16,777 638,259

Year ended 31 December 2022
Unrest-
ricted
Rest-
ricted
Total
616,451 E16,451
Year
ended
31 December 2021
Unrest-
ricted
Rest-
ricted
Total
f. 400 400

NOTE
9 —OTHER
TRADING
INCOME
Year ended 31 December 2022
Year ended
31 December
2022 Unrest-
ricted
Rest-
ricted
Total
Receipts
from sale of
production
merchandise
Vimeo
streaming
sales
3,098
59
3,098
59
3,157 3,157
Year ended 31 December 2021
Year
ended
31 December
2021 Unrest-
ricted
Rest-
ricted
Total
Receipts
from sale of
production
merchandise
Vimeo
streaming
sales
12 12
12 12
NOTE 10 — OTHER
INCOME
Year ended 31 December 2022
Year ended
31 December
2022 Unrest-
ricted
Rest-
ricted
Total
Currency
exchange
gain
Profit
on disposal
of
fixed assets
Year
ended
31 December
2021 Unrest-
ricted
Rest-
ricted
Total
Currency
exchange
gain
Profit
on disposal
of
fixed assets 6
118
(2) 4
118
124 (2) 6 122

NOTE 11 —RAISING
FUND
S
Year ended 31 December 2022
Year ended
31 December
2022 nres
ricted
es
ricted
Total
Opening
stock
Purchases
2,286
350
2,286
350
Closing
stock
(627) (627)
62,009 62,009
Year
ended
31 December
2021 Unrest-
ricted
Rest-
ricted
Total
f.
Opening
stock
2,306 2,306
Purchases
Closing
stock
(2,286) (2,286)
20 20
NOTE 12 —RESOURCES
EXPENDED
ON
CHARITABLE ACTIVITIES
Year ended 31 December 2022
Year ended
31 December
2022 Unrest-
ricted
Rest-
ricted
Total
Wages
and salaries
(see Note
14)
Telephone
Postage,
shipping
and stationery
Bank charges
Liability
insurance
and professional
Travel
and subsistence
Motor
running
costs
Drama
equipment
and other
expenses
Repairs
and maintenance
Depreciation
Newsletter
Conference
space hire
and advertising
Webhosting
and
computer
consumables
Donations
to Christian
outreach
organisations
Bookkeeping
and administration
Companies
House
fees
Independent
examiner's
fees
fees 18,677
569
35
65
897
2,791
2,897
488
120
2,981
539
37
594
1,990
593
13
1,950
41
1,351
769
98
18,677
569
76
65
897
4,142
3,666
586
120
2,981
539
37
594
1,990
593
13
1,950
&35,236 2,259 %37,495

Year ended Year ended 31 December 31 December 31 December 2021
Year
ended
31 December
2021 Unrest-
ricted
Rest-
ricted
Total
f.
Wages
and salaries
(see Note
14) 7,753 15, 242 22, 995
Telephone 564 564
Postage,
shipping
and
stationery 138 138
Bank charges
Liability
insurance
and professional
Travel
and subsistence
fees 36
494
136
27
172
494
27
Motor
running
costs
Drama
equipment
and other
expenses
2,046
78
295 2,046
373
Repairs
and maintenance
56 56
Depreciation
Newsletter
3,816
141
3,816
141
Conference
space hire
and advertising 20 20
Webhosting
and
computer
consumables 450 450
Donations
to Christian
outreach
organisations
Bookkeeping
and administration
950
496
920 1,870
496
Companies
House
fees
13 13
Independent
examiner's
fees 1,932 1,932
K18,983 f.16,620 f.35,603
NOTE 13 OTHER EXPENDITURE OTHER EXPENDITURE
Year ended 31 December 2022
Year ended 31 December 2022 Unrest-
ricted
Rest-
ricted
Total
Currency exchange
loss
198 (18) 180
198 E(18) 180
Year ended 31 December 2021 Unrest-
ricted
Rest-
ricted
Total
Currency exchange
loss

NOTE
14 —P
AYROLL
AND
STAFFING
Year ended
31 December
2022
Year ended 31 December 2022 No. Gross
Wages
&
Salaries
Employer's
National
Insurance
Total
Employees 18,677 503 19,180
Less: Employer's
Allowance
(503)
618,677
The average full-time equivalent of staff is 2.
No employees received emoluments exceeding f.60, 000.
Year ended
31 December
2021
ended
31 December
2021
ended
31 December
2021
Year ended 31 December 2021 No. Gross
Wages
&
Salaries
Employer'
National
Insurance
s
Total
Employees 2 22, 995 934 23,929
Less: Employer's Allowance (934)
622, 995

Balances
brought
forward
Incoming
resources
Resources
~ex ended
Transfers
between
funds
Balances
carried
forward
Unrestricted
General
Tithe
28,767
97
31,485 (35,438)
(2,005)
(2,122)
1,970
22,692
62
28,864 31,485 (37,443) (152) 22,754
Restricted
—Alumni 789 1,533 (2,259) 152 215
CJRS
789 1,533 (2,259) 152 215
629,653 633,018 f.(39,702) 622,969
Balances
brought
forward
Incoming
resources
Resources
~ex ended
Transfers
between
funds
Balances
carried
forward
Unrestricted
General
Tithe
25,819
57
22, 018 (18,053)
(950)
(1,017)
990
28,767
97
25,876 22, 018 (19,003) (27) 28, 864
Restricted
—Alumni
CJRS
607 1,533
15,242
(1,378)
(15,242)
27 789
607 16,775 (16,620) 27 789
626,483 638,793 f (35,623) f.
629,653

NOTE16 —A NALYSIS OF NET ASSETS BETWEEN
FUN
DS
Net
Year ended 31 December 2022 Fixed
assets
current
assets
Net
assets
Unrestricted
General
Tithe
9,088 13,604
62
22,692
62
9,088 13,666 22,754
Restricted
Alumni
215 215
CJRS
9,088 813,881 622,969
Net
Year
ended
31 December 2021 Fixed
assets
current
assets
Net
assets
Unrestricted
General
Tithe
11,596 17.171
97
28,767
97
11,596 17,268 28, 864
Restricted
—Alumni
789 789
CJRS
f.ll, 596 E.18,057 K.29,653

2022 2021
Reality Outreach Ministries Inc. (ROM Inc)
Balance held as at year end
Movements
Receipts
in the year:
Payments (421)