OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

1067775

APRIL '97 TRUST

Financial Statements &

Trustees Annual Report

for the year ended 31[st ] March 2023

Independent Examiner: Peter Saltiel Church & Charity Accounts Service Ltd

APRIL '97 TRUST

Page
GENERAL INFORMATION 2
TRUSTEES' REPORT 3-4
EXAMINERS REPORT 5
STATEMENT OF FINANCIAL ACTIVITIES 6
BALANCE SHEET 7
NOTES TO THE FINANCIAL STATEMENTS 8-9

1

APRIL '97 TRUST

CHARITY INFORMATION

Charity Name: April ‘97
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 Ltd
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

2

APRIL '97 TRUST

TRUSTEES' REPORT MARCH 2023

The trustees present their report on the financial statements for the year ended 31st March 2023.

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 Trustees are very grateful for the continued support both in finance and prayer for the work of April 97 Trust, especially in these times of financial constraint.

Throughout the year ending 31st March 2023, our staff, Ian and Pauline Cole have continued to work to achieve the charities objectives in promoting prayer and giving support to organisations and churches involved in mission and social action activities. Much of their work is alongside World Prayer Centre (WPC) founded by Ian and he continues to be a Trustee while Pauline works in an administrative role.

Due to Ian’s health condition, travel has been severely limited, however, with the benefit of Zoom and other forms of communication, Ian and Pauline have been involved in many local, national, and international prayer events.

Even with their limitations, the call for prayer and spiritual support has intensified as problems and challenges in many communities and people groups around the nations have come to light.

Following the Commonwealth Games in Birmingham in July 2022, calls have come from a number of Commonwealth Nations asking for prayer and spiritual support.

As part of the Trust’s work alongside WPC, Ian continues in his role as a senior advisor to the International Prayer Council involving him via Zoom, WhatsApp, and Face Book with prayer and social action groups in many nations around the world. Ian also continues in his advisory role with Aglow International and has the privilege of giving guidance and support to a number of national and international Christian organisations.

At the time of writing this report, the Trustees are pleased to report major improvements in Ian’s health allowing him increased opportunities for face-to-face meetings.

The Trustees are encouraged that Ian and Pauline continue to meet with the WPC Team four times a week on Zoom, to strategize, share and pray together as they see the development of the ministry of WPC and its vision develop.

FINANCE REPORT

Income for the year was £29,271 (2022 £30,371) 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 £30,068 (2022 £30,066)

3

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 £3,541 (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:

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 26[th] October 2023

Signed on their behalf by P Baxter

4

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 2023

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:

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.

  1. which gives me reasonable cause to believe that in, any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. 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 Ltd 7 Planchadeau 23460 Saint-Pierre-Bellevue France

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

Dated 28[th] October 2023

5

APRIL '97 TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st MARCH 2023

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

6

APRIL '97 TRUST

BALANCE SHEET AS AT 31st MARCH 2023

Approved by the trustees on 26[th] October 2023 And signed on their behalf by P Baxter

7

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 Companies Act 2006 and 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).

The accounts present a true and fair view and no changes in the basis of accounting have been made during the year. There have also been no changes to the previous accounts during the financial year. The charity is a public benefit entity as defined by 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.

8

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.

9