2022-03-31-accounts - April '97 Trust

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1067775

APRIL '97 TRUST

Financial Statements &

Trustees Annual Report

for the year ended 31[st ] March 2022

Independent Examiner: Peter Saltiel Church & Charity Accounts Service

APRIL '97 TRUST

	Page
GENERAL INFORMATION	3
TRUSTEES' REPORT	4-5
EXAMINERS REPORT	6
STATEMENT OF FINANCIAL ACTIVITIES	7
BALANCE SHEET	8
NOTES TO THE FINANCIAL STATEMENTS	9-10

APRIL '97 TRUST

CHARITY INFORMATION

		CHARITY INFORMATION
	Charity Registration No.:	1067775
	Governing Document:	Declaration of trust dated 16th July 1997 as varied by supplemental deed dated 14th January 1998
	Staff:	Ian Cole Pauline Cole
	Trustees:	Paul Baxter Richard Brooker Janet Gilmour
	Independent Examiner:	Peter Saltiel Church & Charity Accounts Service 7 Planchadeau 23460 Saint-Pierre-Bellevue France formerly of 69 Portland Place Greenhithe Kent DA9 9FE
	Correspondence Address:	18 Hartswell Drive Birmingham B13 0PE
	Bankers:	Barclays Bank PLC 79-84 High Street, Birmingham B4 7TE
	Solicitors:	Anthony Collins Solicitors LLP 134 Edmund Street Birmingham B3 2ES

APRIL '97 TRUST

TRUSTEES' REPORT MARCH 2022

The trustees present their report on the financial statements for the year ended 31st March 2022.

ESTABLISHMENT

The Charity was established by a trust deed dated 16th July 1997 as varied by a supplemental deed dated 14th January 1998.

REVIEW OF ACTIVITIES FOR THE PUBLIC BENEFIT

The Trustees have taken account of the Charity Commission’s general guidance relating to public benefit issues when reviewing the Trust’s objectives and achievements.

The Charity continues to work in the aftermath of the Coronavirus pandemic. Our staff, Ian and Pauline Cole, have continued to work to achieve the Charity’s Objects in promoting prayer and giving support to organisations and churches involved in Mission and Social action activities. Most of their work is alongside the World Prayer Centre (WPC) where Ian continues to be a Trustee and Pauline works in an administrative role.

Ian and Pauline have continued to lead and be involved in many local, national and international prayer events via Zoom. They have reported that due to the global and individual challenges the pandemic continues to bring, there has at times been great pressure on them for prayer, spiritual support and guidance.

These calls have come from a wide range of ethnic backgrounds and age groups, from Christians across the denominational spectrum and those struggling to find faith and answers in the midst of the challenges they continue to face.

As part of the Trust’s work in conjunction with WPC, Ian is a senior advisor to the International Prayer Council involving him in regular Council Executive meetings as they seek to support Christians in their prayer, mission and social action in twelve regions of the world. Due to the connections the Trust provides, Ian is also an advisor to Aglow International and gives support and guidance to national and international Christian organisations.

Ian and Pauline are hoping that as the pandemic recedes, the work of the Trust, in leading and supporting prayer and mission events alongside WPC, will enable there to be face to face meetings on a national and international level once again.

FINANCE REPORT

Income for the year was £30,371 (2020 £30,751) and we wish to thank our supporters for their continued giving both as individuals, churches and grant making trusts. The principal source of income is donations received from individuals and local trusts. Expenditure for the year was £30,066 (2020 £31,173)

APRIL '97 TRUST

TRUSTEES’ REPORT, continued

TRUSTEES

The trustees have all held office as trustees throughout the year and to the present date. The power of appointing new trustees is vested in the trustees for the time being.

The trustees have agreed that, as part of the induction process for new trustees, before anyone considered appointment as a trustee they should familiarise themselves with the responsibilities of charity trustees, read the charity commission booklet on this subject and carefully read the trust deed and the latest financial statements.

RESERVES AND RISKS

The Charity relies on regular continuing income to meet its own monthly commitments. As there are no demands likely to be put on the Charity that the trustees have not planned for, it is the policy of the Charity to operate with a minimum of reserves. At the year end the reserves amounted to £3,910 (approximately one and a half month's expenditure) and at the time of approving the accounts the Trustees have a reasonable expectation that the charity has sufficient reserves and that the charity is a going concern. The trustees periodically review risks and take steps to minimise them where practicable.

STATEMENT OF TRUSTEES RESPONSIBILITIES

Charity law 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 its financial activities for that period. In preparing those financial statements the trustees are required to:

a) select suitable accounting policies and then apply them consistently;
b) make judgement and estimates that are reasonable and prudent;
c) state whether the policies adopted are in accordance with the SORP (Accounting for Charities) and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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 trustees on 8[th] November 2022

signed on their behalf by P Baxter

APRIL '97 TRUST

Independent Examiner’s Report to the Trustees / Members of

April ’97 Trust

Registered Charity No. 1067775 for the year ended 31[st] March 2022

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year 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,
to follow the procedures laid down in the general Directions given by the Charity Commission (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 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 accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts 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 reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Peter Saltiel Church & Charity Accounts Service 7 Planchadeau 23460 Saint-Pierre-Bellevue France

Formerly 69 Portland Place, Greenhithe, Kent, DA9 9FE

Dated 14[th] July 2022

APRIL '97 TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2022

Notes Income from: Donations received including tax recoverable Expenditure on: Charitable activities Salaries 3 Travel Expenses Misc Net Income (expenditure) Funds brought forward Funds carried forward	2022 Unrestricted & Total Funds £ 30,371 30,000 - 66 30,066 305 4,033 4,338	2021 Unrestricted & Total Funds £ 30,751 29,562 - 70 29,632 1,119 2,914 4,033

All activities are regarded as continuing.

The above statement includes all recognised gains and losses during the year.

The Balance Sheet and Notes to the Accounts form part of these Financial Statements

APRIL '97 TRUST

BALANCE SHEET AS AT 31st MARCH 2022

CURRENT ASSETS Cash as bank Debtors - tax recoverable Current Liability REPRESENTED BY: Unrestricted Funds Total Funds	2022 2021 £ £ 2,953 2,395 1,385 1,638 4,338 4,033 - - 4,338 4,033 2022 2021 £ £ 4,338 4,033 4,338 4,033

Approved by the trustees on 8[th] November 2022 And signed on their behalf by P Baxter

APRIL '97 TRUST

NOTES TO THE FINANCIAL STATEMENTS

1 BASIS OF PREPARATION

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts, accordance with the Statement of Recommended Practice: 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) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

1.2 Going concern

At the time of approving the accounts the Trustees have a reasonable expectation that the charity has sufficient reserves and that the charity is a going concern.

1.3 Changes in basis of accounting

The accounts present a true and fair view and no changes in the basis of accounting have been made during the year.

1.4 Changes to previous accounts

There have been no changes to the previous accounts during the financial year.

APRIL '97 TRUST

Notes to the Financial Statements (Continued)

2 ACCOUNTING POLICIES

2.1 Voluntary income

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when received.

2.2 Income tax recoverable

Income Tax recoverable on Gift Aid is accounted for on an accrual basis.

2.3 Unrestricted funds

Unrestricted funds are donations and other income received or generated for the objects of the charity without further specified purpose and are available as general funds.

2.4 Restricted funds

Restricted funds - are to be used for the specific purposes as laid down by the donor. Expenditure which meets these criteria is identified to the fund.

3 SALARIES AND NATIONAL INSURANCE

This comprises salaries of £30,000 in aggregate for two full-time staff and, this year, no employer’s national insurance. No employee received over £60,000.

4 The examiner waived his fee for examining the financial statements. The Trustees appreciate this contribution with thanks.
5 No trustee received any remuneration or benefit.