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Christian Associates Unlted Kingdom Trustees. Report Grunt moklng polkks Allocations to beneficiaries are made when 8lfts/tax are recelved, whlch is the polnt at vthith grants are treated as made. Allocatlons to benefidarfes are dlstributed perlodlcally and beneficiarles treat thelr allocatlons from Christian Assodates Unlted Klngdom as part of thelr worldwlde financlal support. A¢hl•v•m•nts and p•rforni•n¢• During 2023 Christian Associates United Kingdom made grants towards the flTranual. pastoral and admlnlstratlve support of Christlan mlssionaries working in England, Scotland, Spain, France. The Netherland4 Russia, Svden and the USA. and to Instltutlons engaged In growlng Chrlstlan churche5 and related actlvttles In FraTh, The Netherlands, Spain, Russia and the US Flnancial revlew Unrestricted income recelved for the year amounted to £73,17212022 - £73.219), a reduction of £47. Restricted income of £21.291 was also received during the year. Unrestrirted expendlture for the year amounted to £72.65212022 - £73,9) and restricted expenditure £21,291, leavin8 a surplus for the year of £52012022 - deficit £7611. Grants pald amounted to £89,061 compared to £69.890 In 2022. Pollcy on resetves The free reseNes of the Trust amounted to £1.739 12022 - £1,219). On the basis of the Trusvs operations. the trustees consider the reserves to be adequate to tulfil the Trust's obli8ation& The Trustees artively review on a re8ular basls the major risks whlch the Trust face5. Currently their policy is to manage reserves in a Trn8e from £1.5LX) to £2.Cts). which they belleve provide5 suffiuent resources in the event of adverse conditions. Prlnclpolfvndlng sources The princlple fundlng sourcè is voluntsry donations recelved from regular donor& Goln¢ ¢on¢•rn The trustees have a reasonable expectstlon that the charity wlll have adequate resources to contlnue for the foreseeable future and the d)arfty therefore contlnues to adopt the golrvd concem basis in weparln8 Its flnanclal statements. The annual report was apPrOd by the trustees of the tharlty on 19 March 2024 and slgned on its behalf Rev'd N C V Webb Trustee Page 3
Christian Associates United Kingdom Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial ststements in accordance with the United Kingdom Accountin8 Standards {United Kingdom Generally Accepted Accountin8 Practice) and applicable law and re8ulatlons. The law applleable to charities requires the trustees to prepare flnandal statements for each financial year whlch 8lve a true and falr vl•w of the state of affairs of the charity and of the IncomSn8 resources and applicatlon of resources of the charlty for that period. In preparfn8 these flnanclal statements, the trustees are requlred to: select sultsble accountln8 polldes and then apply them ¢onslstently' observe the method5 and prlnclples In the Charltles SORP. make Jud8ements and estimates that are rea50nable and prudent,. state whether applleable accountin8 Standards have been followed. subJect to any material departures disclosed and explained in the flnanclal statements; and prepare the finanual ststements on the going concern basis unless it is inappropriate to Purne that the charity will continue in business. The trustees are responsible for keeping proper accounting reeords that disclose with reasonable atcuracy at any time the financial position of the charity and enable them to ensurè that the flnancial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Re8ulations 28. and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon and detection of fraud and other IrgUlarItie The trustees are responsible for the rna1ntenan and integrity of the ¢orporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from le8islation in other jurisdictions. Approved by the trust of the tharity on 19 Marth 2024 and si8ned on its behalf by: Rev'd N C Vwebb Trustee Page 4
Christian Associates United Kingdom Independent Examinerfs Report to the trustees of Christian Associates United KingdonT I report to the trustees on my examinatlon of the accounts of Christian AssocEates Unlted Kingdom for the year ended 310Kember 2023. RespDnslbllltOes and basls of report As the charity trustees of Christian Associates United Kin8dom you are responsible for the preparation of the accounts In accordance with the requirements of the Charities Act 20111'the Acfl. I report In respect of my examlnation of the Chrlstlan Associates Unlted Klngdom's accounts carrled out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145{5llbl of the Art. Independent examlnees statement I have completed my examination. I conflrm that no material matters have come to my attention In connection with the examination 8ivin8 me cause to believe that in any material respect.. l. accounting records were not kept in respect of Christian Associates Unlted Kid0M as requi by section 130 of the Act- or 2. the accounts do not accord wth those records.. or 3. the accounts do not compty with the accounting requirements concernin8 the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any quIrernent that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this rewrt in order to enable a proper understandin8 of the accounts to be aChed. ohn Saxo itute of C artered Accountants in England and Wales The Moffatts Partnershlp LLP Suite 1.1, First Floor Jackson House Sibson Road Sale M33 7RR 19 March 2024 Page S
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Christian Associates Unlted Kingdom (Re8iStration number: 1070351) Balance Sheet as at 31 December 2023 2023 2022 Not• CuYr•nt •ssgt% Cash at bank and In hand io 18,531 23,021 Cr•dltors: Amounts falllni du• wlthln on• yur li 116.7921 {21.WJ2 Not assets 1,739 1.219 Funds of th• charlty: Unr•strkt•d Income funds Unrestricted funds 1.739 1.219 Total fvnds 12 1,739 1,219 The financial ststements on pages 6 to 14 We approved by the trustees. and authorised for Issue on 19 March 2024 and signed on their behalt by: Rev'd N C V Webb Trustee The notes on pages 8 to 14 forrn an integral part of these flnandal statements. Page 7
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