2020-12-31-accounts - World Harvest (UK)

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Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 01 2020 To 31 12 2020

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) 1071929

World Harvest (UK)

Charity's principal address 79 Elm Drive Harrow Postcode HA2 2BY

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
Robert Heppe	Chair		Other Trustees
Keren Heppe			Other Trustees
Marian Patel		15 October 2020	Other Trustees

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year

TAR

March 2012

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document Trust Deed

(eg. trust deed, constitution)

How the charity is constituted Trust (eg. trust, association, company)

Trustee selection methods By a special meeting of the Trustees (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

We give a history of the Charity; overview of operations, funding sources, principles for grant making. Brush up on Guidance to Trustees provided by the Charity Commission.

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

World Harvest (UK) exists to advance the cause of the gospel in the UK and world-wide, with particular interest in South Asia and the South Asian diaspora. Included in the gospel, as we understand it, is seeking to bring people to a knowledge of the love of God in Jesus Christ, training and discipleship, and the establishment of churches. The gospel speaks to physical and social needs as well as spiritual ones; therefore, we also are committed to the relief of poverty, oppression and injustice, and the promotion of health and education, particularly in the developing world.

TAR

March 2012

Preaching the Gospel
Running church services, prayer meetings and Bible studies
Operating Charity Shops
• Resource churches through the recruitment and placement of cross cultural Ministers of Religion
Assisting churches in running programs to serve physical and emotional needs in their respective communities (such as Moms & Tots Groups, Kids Clubs, Teen Youth Programs, Feeding the homeless …).

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

Provide Financial Grants to help Agencies working in the Developing world, particularly South Asia, to provide health and education services, economic development, and other activities to relieve the effects of poverty and injustice.

We believe that regard for public benefit is reflected in the manpower released to assist churches in ministry in their respective communities, and in the Grants which are given to agencies working in the developing world for health, education, and economic development.

Additional details of objectives and activities (Optional information)

Grants are biased toward health, education and development, along with teaching of the Bible, among South Asians in Britain and South Asia .

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

TAR

March 2012

Section D Achievements and performance

Summary of the main achievements of the charity during the year

We continue to assist churches in the ministry of the gospel in word and deed in Southall, Heston, Harrow, High Wycombe, Walthamstow, Shepherds Bush and Tower Hamlets. In these areas we assist in the planting of local churches, and in the outreach activities of the local church.
Large events such as After Schools Clubs and our annual LEAP Week and public gatherings for worship were curtailed due to Covid-19.
Bible studies, Sunday worship, and prayer meetings largely took place through Zoom on the Internet
ASHA Charity shops continue to operate in five locations and continue to be a blessing to the customers who frequent the shops. Funds generated through ASHA trading benefitted health, education, and development work in South Asia primarily. Due to Covid-19 the shops were shut down for many months in 2020.
Grants nearing £50,000 were distributed to institutions and individuals. Recipients included churches in the UK and agencies working in the developing world (Primarily South Asia) toward: • Education & Training • Relief of poverty

• Promoting justice for the oppressed

• Biblical Training • Health care

Further information is available in the Notes to the Accounts for 2020 – Note 8.

TAR

March 2012

Section E Financial review

Brief statement of the charity’s policy on reserves

We aim to maintain three months operating expenses in unrestricted reserves to maintain ASHA shop ministries. Funds designated and restricted to individual Religious Workers will be distributed so long as their Personal Accounts have a sufficient balance.

Details of any funds materially in deficit

No funds are materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);

The charity receives funds through two main sources:

Voluntary Donations from individuals and churches
Charitable Trading – resale of goods donated to our ASHA Charity Shops
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Robert Heppe Full name(s) Robert Heppe Position (eg Secretary, Chair, Chair etc) Date 19 October 2021

TAR

March 2012

	World Harvest (UK)	World Harvest (UK)	World Harvest (UK)	Charity No (if any)	1071929	CC17a
	Annualaccountsforthe period
	Period start date	01/01/2020	To	Period end date	31/12/2020

Section A	Statement of	financial activities
Recommended categories by activity Details of own analysis Note Incoming resources (Note 3) Incoming resources from generated funds Voluntary income Donations S01 Activities for generating funds 1/2 ASHA S02 Covid Relief income Covid Relief ASHA S03 Incoming resources from charitable activities 1/2 Asha+Mt.Ave S04 Other incoming resources Funds rec.for Visas S05 S06 Resources expended (Notes 4-8) Costs of Generating Funds Costs of generating voluntary income S07 Fundraising trading costs 1/2 ASHA less 1/2 Grants S08 Investment management costs S09 Charitable activities 1/2 Asha + Unres. S10 Governance costs S11 Other resources expended Visa Feespaid S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 *Total resources expended* *Total incoming resources* *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources before* *transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed assets for the charity’s own use Other recognised gains/(losses) *Net incoming/(outgoing) resources before other* *recognised gains/(losses)* Gross transfers between funds		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
		-	-	-	-	-
		30,619	276,850	-	307,469	309,557
		145,655		-	145,655	192,269
		132,865		-	132,865	-
		163,514	-	-	163,514	207,369
		1,102		-	1,102	1,853
		473,755	276,850	-	750,605	711,048

		-	-	-	-	-
		-	-	-	-	-
		188,401			188,401	179,540
					-	-
		221,691	227,101		448,792	484,240
					-	-
		732			732	1,467
		410,824	227,101	-	637,925	665,247
		62,931	49,749	-	112,680	45,801
				-	-	-
		62,931	49,749	-	112,680	45,801

		-	-	-	-
		-	-	-	-	-
		62,931	49,749	-	112,680	45,801
		900,051	104,929	-	1,004,980	959,179
		962,982	154,678	-	1,117,660	1,004,980

CC17a (Excel)

18/10/2021

Section B Balance sheet

Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05
	1,275,000	-	-	1,275,000	1,275,000
	-	-	-	-	-
	-		-	-	-
	1,275,000	-	-	1,275,000	1,275,000

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	129,902	154,678	-	284,580	195,509
	129,902	154,678	-	284,580	195,509

	38,677	-	-	38,677	35,344

	91,225	154,678	-	245,903	160,165

	1,366,225	154,678	-	1,520,903	1,435,165

	403,243	-	-	403,243	430,185
	-	-	-	-	-

	962,982	154,678	-	1,117,660	1,004,980

	962,982			962,982	900,051
	-			-	-
		154,678		154,678	104,929
			-	-	-

	962,982	154,678	-	1,117,660	1,004,980

	Date of approval Print Name Signature
Robert Heppe			Robert Heppe		19-Oct-21

CC17a (Excel)

18/10/2021

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with* ✓ Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	• the charity becomes entitled to the resources;
	• the trustees are virtually certain they will receive the resources; and
	• the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	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.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
Donations toWorldHarvest (UK)	307,469	309,557
	-	-
	-	-
	-	-
	-	-
Total	307,469	309,557

Generated byASHA shops(50%)	145,655	192,269
CovidRelief(50%)	66,433	-
	-	-
	-	-
	-	-
Total	212,088	192,269

Funds received for Visas	1,102	-
	-	-
	-	-
	-	-
	-	-
Total	1,102	-

Generated byASHA Shops(50%)	145,655	192,269
CovidRelief(50%)	66,433	0
MtAveDiscipleshipHouseRents	17,858	15,100

	-	-
Total	229,946	207,369

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis	This year Last year £ £ Analysis
		-	-
		-	-
		-	-
		-	-
		-	-
Total		-	-

ASHA Salaries, PAYE & Pension(50%)		127,405	106,410
ASHA Mortgages & Rents lessprincipalpaid down(50%)		31,366	32,915
Other ASHA operatingCosts(50%)Inc. Phone, Utilities, Repairs,		29,630	40,215

		-	-
Total		188,401	179,540

		-	-
		-	-
		-	-
Total		-	-

ASHA Salaries, PAYE & Pension(50%)		127,405	96,306
ASHA Mortgages & Rents lessprincipalpaid down(50%)		31,366	32,915
Other ASHA operatingCosts(50%)Inc. Phone, Utilities, Repairs,		29,630	30,111
Mt. Avenue DiscipleshipHouse		11,432	11,854
Religious Workers / MissionarySalaries & Expenses		188,009	260,455
Grants to Other Charities & Individuals		52,919	41,860
Office - Phone, Computing, Internet, Web		867	1,097
Office: Accounting, Bookkeeping, BankingFees		4,581	6,588
MinistryInsurance		663	650
UKBA Costs(sponsorshipcertificates)		732	1,530
Other Ministry Expenses		408	674


	Total	448,012	484,040

		-	-
		-	-
		-	-
	Total	-	-

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost type	Fundraising activity	Charitable Activity £	Governance Activity £	Total Cost £
	£
Bookeeping, Banking, Accounting	-	4,581	-	4,581
Office Supplies & Operations	-	867	-	867
UKBA SponsorshipCosts	-	732	-	732
Ministry Insurance	-	663	-	663
Other Ministry Expenses		408	-	408
				-
	-	-	-	-
Total	-	7,251	-	7,251

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid	This year	Last year


	£	£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor

This year £	Last year £
0	150

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 7 Paid employees Please complete this note if the charity has any employees.

7.1 Staff Costs

nd Total staff costs	This year £	Last year £
	284,988	397,373
	15,047	23,782
	3,796	5,554
	303,831	426,709

nt employees in the year	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	20	22
Governance	-	-
Other	-	-
Total	20	22

Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs The parts of the charity in which the F employees work C

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

We follow the minimum required pension scheme as provided for by the Government.

This year		Last year
£		£
	3,796		5,554

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for whichgrants made	Grants to institutions	Grants to individuals
	Total amount £	Total amount £
Health,Education,Development &Reliefof Poverty	10,600.00	500
Gospel Proclamation	38,642.00	-
Diaconal Support for Partner Churches	-	-
*Total*	49,242	500

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of institutions	Purpose	Total amount of grantspaid £
Serge International	Grants to Serge USA	31,915
ASHA Slums Project	Health, Education, Development, Poverty Relief	1,250
Delhi Bible Institute	Health,Development, Poverty, Gospel Proclamation	5,000
International Presbyterian Church of England	Gospel Proclamation	227
Ketchwa Hospital (EMMS & EHA)	Health, Education, Development, Poverty Relief	1,500
Sugandh --SAC	Health, Education, Development, Poverty Relief	1,250
Freie Evangelische Gemeinde - Jonathan	Gospel Proclamation	4,000
Christ School Uganda	Health, Education, Development, Poverty Relief	750

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Payments on account and assets under construction £	Total £
1,275,000	-	-	-	-	1,275,000
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
1,275,000	-	-	-	-	1,275,000

9.2 Accumulated depreciation and impairment provisions

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB

-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

1,275,000	-	-	-	-	1,275,000
1,275,000	-	-	-	-	1,275,000

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments Other investments Total Investment properties Securities not listed on a recognised Stock Exchange Cash held as part of the investment portfolio Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies	10.2 Market value at year end £	10.3 Income from investments for the year £
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held

Market Value

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - - - Amounts due from subsidiary and associated undertakings - - - - Other debtors - - - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - - - Amounts due from subsidiary and associated undertakings - - - - Other debtors - - - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - - - Amounts due from subsidiary and associated undertakings - - - - Other debtors - - - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear	Analysis of debtors This year Last year This year Last year £ £ £ £ Trade debtors - - - - Amounts due from subsidiary and associated undertakings - - - - Other debtors - - - - Prepayments and accrued income - - - - Total - - - - *Please complete this note if the charity has any debtors or prepayments.* Amounts falling due within oneyear Amounts falling due after more than oneyear
Amounts falling due within oneyear		Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
38,677	-	403,243	430,185
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
38,677	-	403,243	430,185

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Fund Name Type PE, EE or R Purpose and Restrictions	Fund Name Type PE, EE or R Purpose and Restrictions	Fund Name Type PE, EE or R Purpose and Restrictions
AM-1	R	Designated by donors to support Ministers of Religion
OS-1	R	Designated by donors to support Ministers of Religion
JW-1	R	Designated by donors to support Ministers of Religion
WL-1	R	Designated by donors to support Ministers of Religion
EH-1	R	Designated by donors to support Ministers of Religion

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	Fund balances brought forward £	Incoming resources £	Outgoing resources £	Transfers £	Gains and losses £	Fund balances carried forward £
AM-1	16,286	160,785	-85,109	-	-	91,962
OS-1	27,677	52,830	- 44,021	-	-	36,486
SJ-1	6,964	3,842	-6,337	-	-	4,469
WL-1	30,053	26,443	-36,543	-	-	19,953
NG-1	5,849	2,317	-8,166	-	-	-
				-	-	-
Total Funds	86,829	246,217	- 180,176	-	-	152,870

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £
Ethan Heppe (Son of Trustees)	None* (see Note 15)	0	28,452
Gerard Crowther (Son in law) of Trustees	None* (see Note 15)	0	3,025

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee or relatedparty	Relationship to charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

18/10/2021

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

In 14.1 we indicated payments to parties related to the the tirustees in 2019. Payments ceased in 2019. No payments were made in 2020. As indicated in the CC17a for 2019 (see note 15) this was disclosed to the Charity Commission in a serious incident report and the matter has been satisfactorily resolved.

CC17a (Excel)

18/10/2021

Independent examiner’s report to the trustees of World Harvest (UK)

I report to the trustees on my examination of the accounts of World Harvest (UK) (the Charity) for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried 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(5)(b) of the Act.

Independent examiner’s statement

I have completed by examination. I con fi rm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1) accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that he 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 report in order to enable a proper understanding of the accounts to be reached.

Signed:

Name: Amarjit Aujla

Relevant professional quali fi cation or membership of professional bodies (if any): Association of Chartered Certified Accountants (ACCA)

Address: 4 Potten Close, Camberley, Surrey, GU15 3DE

Date: 17[th] October 2021