## **GLOBAL LEADERSHIP NETWORK UK** (A Company Limited by Guarantee) COMPANY NUMBER 3057781 REGISTERED CHARITY NUMBER 1069726 ## **UNAUDITED FINANCIAL STATEMENTS** _**For the period ended**_ _**31 March 2022**_ ## **LEGAL AND ADMINISTRATIVE DETAILS** **Charity Name:** Global Leadership Network UK **Registered Charity Number:** 1069726 **Company Number:** 03057781 **Principal Address:** The C3 Centre 2 Brooks Road Cambridge CB1 3HR **Registered Office** The C3 Centre 2 Brooks Road Cambridge CB1 3HR **The Council of Management:** Mr Scott Cochrane Mr Gary Schwammlein (Resigned 18 July 2022) Mr Steven Smith Mr Mark Faithfull Mrs Helen Reed (Resigned 18 July 2022) Mr Andrew Worthington **Company Secretary:** Mrs Rachael C o ttell (Resigned 25 October 2021) **Bankers:** Barclays Bank PLC 425-427 Shirley Road Shirley Southampton SO15 3EU **Independent Examiner:** Robert Allin FCA Independent Examiner Milton Hall, Ely Road Milton Cambridge CB24 6WZ Page 1 ## **GLOBAL LEADERSHIP NETWORK UK** ## **REPORT OF THE COUNCIL OF MANAGEMENT** The Council of Management presents its report and the Financial Statements of the company for the period ended 31 March 2022 in accordance with the Statement of Recommended Practice: 'Accounting by Charities' (SORP). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** Global Leadership Network UK ("GLN UK") is a registered charity and is a registered company limited by guarantee. The company is governed by its memorandum and articles of association dated 17[th] May 1995. GLN UK is an affiliate of Global Leadership Network (GLN US) based in South Barrington, IL, USA under the terms and conditions of the Willow Creek Association Affiliation Agreement dated 15[th] March 2000 ("the Affiliation Agreement"). ## **Staffing** In accordance with the Affiliation Agreement, GLN UK is governed by The Council of Management (which is the Board of Directors for the purposes of company law and Board of Trustees for the purposes of Charity Law) consisting of a minimum of five members. Each member of the Council is a member of GLN UK or aligned with its purposes. Recruitment of new Council members is subject to election by The Council of Management. Induction and training of new Council members is undertaken by the Chairman of The Council of Management and the Chief Executive. Review of each Council member's role and contribution is undertaken bi-annually by the Chairman and the Chief Executive. Review of the Chairman's role and contribution is undertaken bi-annually by the GLN International Vice President. · The Council of Management is responsible for policy and strategic direction. The operational and staff management was the responsibility of the CEO, Roger Fairhead from 1 December 2020 and he was supported by an administrative team. As a result of the impact of the COVID pandemic on the charity’s activities and the resulting reduced ability to raise funds from selling tickets to events, the trustees were reluctantly forced to make all staff redundant in November 2021, thereafter, relying on volunteers to continue to deliver the charity’s objectives. Volunteers play a vital role in fulfilling the company's objectives and activities. The volunteer roles vary from administrative support for head office functions to Event management at GLN UK conference venues. In March 2022 Steve and Angie Campbell agreed to take on the voluntary role of joint national directors – effectively replacing the CEO role. ## **Risk Management** The Council of Management continues to monitor activity on a regular basis using a range of management tools (a "Scorecard" identifying key performance areas is circulated each month and presented at The Council of Management meetings) to identify potential areas of risk. This is constantly reviewed and updated. GLN US, in addition to quarterly reports, requires quarterly budgets and annual goal setting. The Risk Assessment Report covers the necessary contingencies. ## **OBJECTIVES AND ACTIVITIES** The purpose of the company is the advancement of the Christian faith by the envisioning, encouraging, and equipping of church leaders. This is achieved by partnering with local churches to provide GLN leadership development training at conferences and seminars. In addition, it provides period-round training materials through membership subscriptions, Internet media and the sale of resources. Page 2 ## **GLOBAL LEADERSHIP NETWORK UK** ## **REPORT OF THE COUNCIL OF MANAGEMENT** We have referred to the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular the Council of Management considers how planned activities will contribute to the aims and objectives they have set. ## **Training** Training provides an effective means through which GLN UK achieves its vision and mission. GLN UK has a strategic goal to provide quality conferences and seminars. Invariably this takes the form of at least one, and usually several major one day events which provide a high inspiration factor and fulfil the 'envision, encourage, equip' objective. In addition, GLN UK provides internet training programmes using video and audio resources from the live events. The administration of the training is undertaken primarily by the GLN UK team of volunteers who assist with the preparation of mail shots, signage, resources, packaging and other tasks entailed in the running of such big events. ## **ACHIEVEMENTS AND PERFORMANCE** 2020 proved a challenging period for performance, which had ramifications for 2021, which were further exacerbated by the COVID pandemic. ## **Training** In the UK a set of major one day events took place over multiple venues in the UK & Ireland. - GLS - October/November - The one day GLS online videocast events brought the top leadership sessions from the US Leadership Summit to the UK Total bookings: 700 – against a budget target of 2100 The significant shortfall in ticket sales for GLS events resulted in a financial shortfall requiring the Trustees to take steps to reduce the ongoing running costs of the charity. ## **FINANCIAL REVIEW** ## **Reserves Policy** The aim of The Council of Management is to keep in distributable reserves an amount equivalent to at least six months of operating expenses (in the period to 31 March 2022 operating expenses including salaries, rent, office expenses and other overheads totaled £191,707) The ongoing expenses were significantly reduced by the staff redundancies in November 2021, reducing the operating expenses to less than £2,000 per month from April 2022. At 31 March 2022, the company had unrestricted funds available of £25,880 (2021: £163,359), which The Council of Management feels is satisfactory. The Council of Management will continue to review the level of reserves in the light of the Association's ongoing plans and requirements. ## **Public Benefit** The company provides a number of free resources for public benefit. In addition, for a fee, extra resources are made available to individuals and the churches they represent. For low income individuals, GLN UK offers discretionary discounts on its membership, resources, and conference fees. Page 3 ## **GLOBAL LEADERSHIP NETWORK UK** ## **REPORT OF THE COUNCIL OF MANAGEMENT** ## **Results for the Period** The company had net outgoing resources of £137,479 for the period ended 31 March 2022 (2020: £91,298). No donations were received for the GLDF in 2022. In 2008 The Council of Management agreed upon a policy of apportioning a tenth of the company's surplus to third party organisations. Council members nominate the third party organisations such that they are consistent with the objects of the company and there are no conflicts of interest. At 31 March 2022, £11,118 remained to be apportioned. This represents a surplus from previous periods less subsequent donations. A loss was made this period of £137,479 in unrestricted funds which means there will be no apportionment from 2022. The balance sheet shows total net assets of £46,266 (2020: £187,745), which are held for use by the company in furtherance _of_ its objectives. As a result of the restructuring and staff redundancies reducing the running costs of the charity, the Council of Management has a reasonable expectation that the company has adequate resources to continue operational existence for the foreseeable future. For this reason The Council of Management continues to adopt the going concern basis of accounting in preparing the annual financial statements (See note 1 to the financial statements). ## **FUTURE PLANS** GLN UK plans to focus on its core activity of running online and in person GLS training events. - **Training:** - The GLS is the principal thrust behind all our activity. GLN UK plans to provide in 2022: - The GLS one day online and in person events, continuing with its desire to make the world- class training of the Summit 'annual, accessible and affordable'. - Online learning on leadership topics through the rest of the year. - **Resources:** - We plan to focus on conference related resources online and at our events. Page 4 ## **GLOBAL LEADERSHIP NETWORK UK** ## **REPORT OF THE COUNCIL OF MANAGEMENT** ## **The Council of Management Members' Responsibilities** The members of The Council of Management are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Company law requires the members of The Council of Management to prepare financial statements for each financial period. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The members of The Council of Management are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Small Company Provisions** This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. Approved by The Council of Management on 29 December 2022 and signed on its behalf by Mr Mark Faithfull Chairman Page 5 ## **GLOBAL LEADERSHIP NETWORK UK** ## **INDEPENDENT EXAMINER'S REPORT** I report on the financial statements of the charity for the period ended 31 March 2022 set out on pages 7 to 16. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the financial statements. 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. The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of · Chartered Accountants in England and Wales. It is my responsibility to: - examine the financial statements under section 145 of the Charities Act; - follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and - state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINER'S STATEMENT** 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 financial statements 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 to: - indicate that accounting records have not been kept in accordance with section 386 of the Companies Act 2006; - indicate that the financial statements do not accord with such records; - indicate that the financial statements fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102); - which, in my opinion, attention should be drawn to gain a proper understanding of the financial statements. Robert Allin FCA Independent Examiner Milton Hall, Ely Road Milton Cambridge CB24 6WZ 29 December 2022 Page 6 |**GLOBAL LEADERSHIP**
**NETWORK UK**|**GLOBAL LEADERSHIP**
**NETWORK UK**|**Charity No.**|**1069726**| |---|---|---|---| |**Annual accounts for the period**|||| |**1st January 2021**|**to**|**31st March 2022**|| ## **Section A Statement of financial activities** **Unrestricted Restricted Total funds Total Funds funds funds 2022 2020 £ £ £ £** ## **Incoming resources (Note 3)** ## **Income and endowments from:** Donations and legacies Charitable activities Investments Other ## _**Total**_ |26,257|-|26,257|40,306| |---|---|---|---| |38,014|-|38,014|12,895| |11|-|11|261
| |-|-|-
|686| |**64,282**|**-**|**64,282**|54,148| ## **Resources expended (Note 4)** ## **Expenditure on:** |**Expenditure on:**||||| |---|---|---|---|---| |Charitable activities
Other
Net gains/(losses) on investments
**Extraordinary items**
Other gains/(losses)
**_Reconciliation of funds:_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own
use|201,761|-|201,761|141,472
| ||-|-|-|3,974| ||**201,761**|**-**|**201,761**|145,446| |||||| ||**(137,479)**|**0**|**(137,479)**|(91,298)| ||-|-|-
|-
| ||(137,479)|0|(137,479)|(91,298)| ||-|-|-|-| ||-|-|-|-| |||||| ||-|-|-|-| ||-|-|-
|-
| ||**(137,479)**|**0**|**(137,479)**|(91,298)| |||||| ||163,359|20,386|183,745|275,043| ||**25,880**|**20,386**|**46,266**|**183,745**| Page 7 ## **Section B** ## **Balance sheet** |**Fixed assets**
**Tangible assets**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 7)**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 8)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Restricted income funds (Note 9)**
**Unrestricted funds**
**_Total funds_ **
Signed on behalf of the trustees|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**2022**
**2020**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**2022**
**2020**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**2022**
**2020**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**2022**
**2020**
**£**
**£**
**£**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**2022**
**2020**
**£**
**£**
**£**
**£**
**£**| |---|---|---|---|---|---| ||-|-|-|**-**|-| ||-|-|-|**-**|-| ||||||| ||-|-|-|**-**|4,242| ||971|-|-|**971**|8,461| ||49,419|20,386|-|**69,805**|180,799| ||50,390|20,386|-|**70,776**|193,502| ||||||| ||
24,510|-|-|**24,510**|9,757| ||||||| ||25,880|20,386|-|**46,266**|183,745| ||||||| ||25,880|20,386|**-**|**46,266**|183,745| ||||||| ||**25,880**|**20,386**|**-**|**46,266**|183,745| ||||||| |||20,386||**20,386**|20,386| ||25,880|||**25,880**|163,359| ||**25,880**|**20,386**|**-**|**46,266**|183,745| ||||||| ||Signature||Print Name||Date| ||||MARK FAITHFULL||29/12/2022| ||||||| Page 8 **Section C Notes to the accounts** **Note 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. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  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) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by the Charity Commission's general guidance. ## **1.2 Going concern** An explanation as to those factors that support The Council of Management has a reasonable expectation that the the conclusion that the charity is a going company has adequate resources to continue in operational existence for concern; the foreseeable future. For this reason The Council of Management continues to adopt the going concern basis of accounting in preparing the annual financial statements. Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the _**N/A**_ charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*
No*||* -Tick as appropriate| |---|---|---| |||| _**Please disclose:**_ |**_(i) the nature of the change in accounting policy;_**|**_N/A_**| |---|---| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|**_N/A_**| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|**_N/A_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| |**_Please disclose_**|**_:_**||| |**_(i) the nature of_**|**_any changes;_**||**_N/A_**| |**_(ii) the effect of_**
**_assets and liabi_**|**_the change on income and expense or_**
**_lities for the current period; and_**||**_N/A_**| |**_(iii) where practicable, the effect of the change in one or_**
**_more futureperiods._**|||**_N/A_**| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*
**_Please disclose_**||* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||||| ||**_:_**||| |**_(i) the nature of_**|**_the prior_**|**_period error;_**|**_N/A_**| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||**_N/A_**| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||**_N/A_**| Page 9 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.1 INCOME** These are included in the Statement of Financial Activities (SoFA) when: - **Recognition of income** These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. |**2.3 ASSETS**
£ 500
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Basic financial**
**instruments**
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
· it is more likely than not that the trustees will receive the resources; and
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
They are valued at cost.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
• the monetary value can be measured with sufficient reliability.
Page 10|Yes
No
N/a|Yes
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N/a|Yes
No
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No
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No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| ||Yes
No
N/a||| ||||| they are measured at the cash or other consideration expected to be received. Page 10 **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**||||| |---|---|---|---|---|---| |Donations and gifts
Gift Aid
Legacies
Other
**Total **
Membership (Churches & Individuals)
UKConferences-GLS
Resources Sales
**Total **
Interest income
Other - Foreign Exchange
**Total **
**TOTAL INCOME**
**Income from**
**investments:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Total funds**
**2022**
**Total funds**
**2020**
**£**
**£**
**£**
**£**|||| ||Donations and gifts|25,520|-|25,520|40,306| ||Gift Aid|737|-|737|-| ||Legacies|-|-|-|-| ||Other|-|-|-|| ||**Total **|**26,257**|**-**|**26,257**|**40,306**| ||||||| ||Membership (Churches & Individuals)|25,742|-|25,742|6,801| ||UKConferences-GLS|11,112|-|11,112|1,165| ||Resources Sales|1,160|-|1,160|4,929| ||**Total **|**38,014**|**-**|**38,014**|**12,895**| ||||||| ||Interest income|11|-|11|261| ||Other - Foreign Exchange|-|-|-|686| |||**11**|**-**|**11**|**947**| ||||||| |||**64,282**|**-**|**64,282**|**54,148**| Page 11 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of expenditure** |**Analysis**
**Expenditure on charitable**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**2022**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**2022**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**2020**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**2020**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**2020**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**2020**| |---|---|---|---|---|---|---|---|---| |Members' services||||||||| |- Member benefits|5,000|-|-|**5,000**|-|-|-|-| |- Support costs|46,144|-|-|**46,144**|31,701|-|-|31,701| |||||||||| |UK Conference||||||||| |- Other conference expenses|1,389|-|-|**1,389**|9,506|-|-|9,506| |- Support costs|132,490|-|-|**132,490**|91,021|-|-|91,021| |||||||||| |Resources||||||||| |- Cost of sales|3,666|-|-|**3,666**|262|-|-|262| |- Support costs|13,073|-|-|**13,073**|8,981|-|-|8,981| |||||||||| |**Other**
**Total expenditure on charitable**
**activities**|**201,762**|**-**|**-**|**201,762**|**141,471**|**-**|**-**|**141,471**| |||||||||| |Trustee's expenses|-|-|-|-|3,974|-|-|3,974| |**TOTAL EXPENDITURE**
**Total other expenditure**|**-**|**-**|**-**|**-**|**3,974**|**-**|**-**|**3,974**| |||||||||| ||**201,762**|**-**|**-**|**201,762**|
**145,445**|**-**|**-**
|**145,445**| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**2022**|**2022**|**2022**|**2022**|**2020**|**2020**|**2020**|**2020**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Member's services|5,000|-|46,144|51,144|-|-|31,701|31,701| |UK Conference|1,389|-|132,490|133,879|9,506|-|91,021|100,527| |Resources|3,666|-|13,073|16,739|262|-|8,981|9,243| |**Total**|**10,055**|**-**|**191,707**|**201,762**|**9,768**|**-**|**131,703**|**141,471**| Page 12 **Section C Notes to the accounts (cont)** ## **Note 5 Support Costs** **2022** |**2022**||||| |---|---|---|---|---| |**Support cost**|**Members'**
**Services**|**UK Conference**|**Resource**|**Total**| ||**£**|**£**|**£**|**£**| |Payroll Costs|32,801|94,180|9,293|136,274| |Office Accomodation|4,311|12,378|1,221|17,910| |Office Supplies|1,104|3,170|313|4,587| |Travelling &
Subsistence|89|254|25|368| |Professional incl.
Marketing|7,839|22,508|2,221|32,568| |**Total**|**46,144**|**132,490**|**13,073**|**191,707**| ## **2020** |**2020**||||| |---|---|---|---|---| |**Support cost**|**Members'**
**Services**|**UK Conference**|**Resource**|**Total**| ||**£**|**£**|**£**|**£**| |Payroll Costs|23,349|67,041|6,615|97,005| |Office Accomodation|3,097|8,892|877|12,866| |Office Supplies|2,307|6,625|654|9,586| |Travelling &
Subsistence|470|1,350|133|1,954| |Professional|2,477|7,113|702|10,292| |**Total**|**31,701**|**91,021**|**8,981**|**131,703**| Page 13 ## **Section C Notes to the accounts (cont)** ## **Note 6 Paid employees** ## **6.1 Staff Costs** |**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Salaries and wages**
**Social security costs**|**2022**
**£**|**2020**
**£**| |---|---|---| ||124,740|89,451| ||7,469|4,490| ||4,064|2,690| ||-|374| ||**136,273**|**97,005**| **No employees received employee benefits (excluding employer pension costs) for the reporting periods of more than £60,000** **6.2 Average head count in the year The parts of the charity in which the employees work** ||**2022**
**Number**|**2020**
**Number**| |---|---|---| |Administration|1|1| |Charitable Activities|1|1| |Operational support|1|1| |**Total**|3|3| ## **Note 7 Debtors and prepayments** |**Trade debtors**
**Other debtors**
**Total **
**Analysis of debtors**
**Prepayments and accrued income**|**2022**
**£**|**2020**
**£**| |---|---|---| ||191|8,461| ||-|-| ||780|-| ||**971**|**8,461**| ## **Note 8 Creditors and accruals** |**Trade creditors**
**Other creditors**
**Total **
**Accruals and deferred income**
**Taxation and social security**
**Analysis of creditors - Amounts falling due within one**|**2022**
**£**|**2020**
**£**| |---|---|---| ||4,778|4,275| ||19,694|5,370| ||-|-| ||37|112| ||**24,509**|**9,757**| Page 14 **Section C Notes to the accounts (cont)** ## **Note 9 Charity funds** ## **9.1 Details of material funds held and movements during the 2022 reporting period** |**Fund names**|**Type**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |GLS|Restricted|Promotion of GLN in the developing world|20,386|-|-|-|-|20,386| |||||||||| |Designated|Unrestricted|Third party organisations wth consistent
objects of the company and where there
are no conflicts of interest.|11,118|-|-|-|-|11,118| |||||||||| |General|Unrestricted|Unrestricted for use in accordance with the
charitable objectives|
152,241|64,282|(201,761)|-|-|14,762| |||||||||| |**Total Funds**|||**183,745**|**64,282**|**(201,761) **|**-**|**-**|**46,266**| ## **9.2 Details of material funds held and movements during the 2020 reporting period** |**Fund names**|**Type**|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |---|---|---|---|---|---|---|---|---| |GLS|Restricted|Promotion of GLN in the developing world|20,386|-|-|-|-|20,386| |||||||||| |Designated|Unrestricted|Third party organisations wth consistent
objects of the company and where there
are no conflicts of interest.|11,118|-|-|-|-|11,118| |||||||||| |General|Unrestricted|Unrestricted for use in accordance with the
charitable objectives|
243,539|54,148|(145,446)|-|-|152,241| |||||||||| |**Total Funds**|||**275,043**|**54,148**|**(145,446) **|**-**|**-**|**183,745**| Page 15 **Section C Notes to the accounts (cont)** ## **Note 10 Transactions with trustees and related parties** ## **10.1 Trustee remuneration and benefits** ## **2022** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity** ## **2020** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity** ## **10.2 Trustees' expenses** |**Type of expenses reimbursed**|**2022**|**2020**| |---|---|---| ||**£**|**£**| |Travel|-|3,195| |Subsistence|-|118| |Accommodation|-|621| ||-|| |**TOTAL**|-|3,934
| |**Please provide the number of trustees reimbursed for expenses or who**
**had expenses paid by the charity**||| ||**0**|**1**| Page 16