## **Trustees' Annual Report for the period** Period start date Period end date **Day Month Yea Day Month Year From 01 01 2021 To 31 12 2021** ## Section A Reference and administration details **Charity name** WORLD HARVEST (UK) **Other names charity is known by Registered charity number (if any)** 1071929 **Charity's principal address** 79 Elm Drive Harrow **Postcode HA2 7BY** WORLD HARVEST (UK) ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**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|||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** 1 ## **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 ELECTED BY VOTE AT 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 Grants. We also review 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** 2 - _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 …)._ - _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._ **Summary of the main** _and other activities to relieve the effects of poverty and injustice._ **activities undertaken for the public benefit in relation to these objects (include within** _We believe that regard for public benefit is reflected in the manpower released to assist churches in_ **this section the statutory** _ministry in their respective communities, and in the Grants which are given to agencies working in_ **declaration that trustees have** _the developing world for health, education, and economic development._ **had regard to the guidance issued by the Charity Commission on public benefit)** ## **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** 3 Section D Achievements and performance ## **Summary of the main achievements of the charity during the year** 1. 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. 2. Large events such as After Schools Clubs and our annual LEAP Week and public gatherings for worship were curtailed due to Covid-19. 3. Bible studies, Sunday worship, and prayer meetings largely took place through Zoom on the Internet 4. 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. 5. Grants in excess of £50,000 were distributed to institutions and individuals. Recipients included 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 2021 – Note C. **TAR** March **2012** 4 ## **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** No funds are materially in deficit **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: 1. Voluntary Donations from individuals and churches 2. 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** _Robert Heppe_ **Full name(s)** Robert Heppe **Position (eg Secretary, Chair, etc)** Chair **Date** 27 / 10 / 2021 **TAR** March **2012** 5 ||**World Harvest (UK)**|**World Harvest (UK)**|**World Harvest (UK)**|Charity No
(if any)|1071929|**CC17a**| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|01/01/2021|**To**|Period end
date|31/12/2021|| |||||||| |**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 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**
**_Total resources expended_**
**_Total incoming resources_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||-|-|-|-|-| |||5,539|161,537|-|167,076|307,469| |||174,102||-|174,102|145,655| |||114,801||-|114,801|132,865| |||193,102|-|-|193,102|163,514| |||569||-|569|1,102| |||488,113|161,537|-|649,650|750,605| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||178,217|||178,217|188,401| ||||||-|-| |||269,319|213,098||482,417|448,792| ||||||-|-| |||536|||536|732| |||448,072|213,098|-|661,170|637,925| |||40,041|51,561
-|-|11,520
-|112,680| |||||-|-|-| |||40,041|51,561
-|-|11,520
-|112,680| |||||||| |||-|-|-|-|| |||-|-|-|-|-| |||40,041|51,561
-|-|11,520
-|112,680| |||962,982|154,678|-|1,117,660|1,004,980| |||1,003,023|103,117|-|1,106,140|1,117,660| CC17a (Excel) 31/10/2022 1 ## **Section B Balance sheet** |**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|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| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||145,714|103,117|-|248,831|284,580| |||145,714|103,117|-|248,831|284,580| |||||||| |||38,797|-|-|38,797|38,677| |||||||| |||106,917|103,117|-|210,034|245,903| |||||||| |||1,381,917|103,117|**-**|1,485,034|1,520,903| |||||||| |||378,894|-|-|378,894|403,243| |||-|-|-|-|-| |||||||| |||1,003,023|103,117|-|1,106,140|1,117,660| |||||||| |||1,003,023|||1,003,023|962,982| |||-|||-|-| ||||103,117||103,117|154,678| |||||-|-|-| |||||||| |||1,003,023|103,117|-|1,106,140|1,117,660| |||||||| |||Date of
approval
Print Name
Signature||||| ||_Robert Heppe_|||Robert Heppe||27/10/2021| |||||||| CC17a (Excel) 31/10/2022 2 ## **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) 31/10/2022 3 ## **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) 31/10/2022 4 **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.**_ |**Activities for generating funds**
**Other incoming resourses**
**Incoming resources from**
**charitable activities**
**Voluntary income**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**|**This year**
**Last year**
**£**
**£**
**Analysis**| |---|---|---|---| ||Donations to World Harvest(UK)|167,076|307,469| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|167,076|307,469| ||||| ||Generated byASHA shops(50%)|174,102|145,655| ||Covid Relief(50%)|57,401|66,433| |||-|-| |||-|-| |||-|-| ||**Total**|231,503|212,088| ||||| ||Funds received for Visas|569|1,102| |||-|-| |||-|-| |||-|-| |||-|-| ||**Total**|569|1,102| ||||| ||Generated byASHA Shops(50%)|174,102|145,655| ||Covid Relief(50%)|57,401|66,433| ||Mt Ave DiscipleshipHouse Rents|19,000|17,858| ||||| |||-|-| ||**Total**|250,503|229,946| CC17a (Excel) 31/10/2022 5 ## **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.** |**Investment**
**management costs**
**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Charitable activities**
**Governance costs**|**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%)- 1/2 Grants||100,170|127,405| ||ASHA Mortgages & Rents lessprincipalpaid down(50%)||30,823|31,366| ||Other ASHA operatingCosts(50%)Inc. Phone, Utilities, Repairs,||47,224|29,630| |||||| ||||-|-| ||**Total**||178,217|188,401| |||||| ||||-|-| ||||-|-| ||||-|-| ||**Total**||-|-| |||||| ||ASHA Salaries, PAYE & Pension (50%)||128,288|127,405| ||ASHA Mortgages & Rents lessprincipalpaid down(50%)||30,823|31,366| ||Other ASHA operatingCosts(50%)Inc. Phone, Utilities, Repairs,||47,224|29,630| ||Mt. Avenue DiscipleshipHouse||25,860|11,432| ||Religious Workers / MissionarySalaries & Expenses||213,099|188,009| ||1/2 Grants to Other Charities & Individuals||28,118|52,919| ||Office - Phone, Computing, Internet, Web||2,172|867| ||Office: Accounting, Bookkeeping, BankingFees||4,505|4,581| ||MinistryInsurance||669|663| ||UKBA Costs(sponsorshipcertificates)||934|732| ||Office Supplies||269|-| ||Other Ministry Expenses
Visa Cost||250|408| ||||569|| |||**Total**|482,780|447,604| |||||| ||||-|-| ||||-|-| ||||-|-| |||**Total**|-|-| CC17a (Excel) 31/10/2022 6 ## **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|-|4,505|-|4,505| |Operations - Computing, Phones,
Internet|-|2,172|-|2,172| |UKBA SponsorshipCosts|-|934|-|934| |Ministry Insurance|-|669|-|669| |Other Ministry Expenses||250|-|250| |Office Supplies||269||269| ||-|-|-|-| |**Total**|-|8,799|-|8,799| ## **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).**_ |**This year**
**£**|**Last year**
**£**| |---|---| |0|0| ||| **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** CC17a (Excel) 31/10/2022 7 ## **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**
**£**| |---|---|---| ||399,453|284,988| ||22,677|15,047| ||5,585|3,796| ||427,715|303,831| |||| |**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**| |**Fundraising**|-|-| |**Charitable Activities**|20|20| |**Governance**|-|-| |**Other**|-|-| |**Total**|20|20| **Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs The parts of the charity in which the employees work** ## **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.** **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** ||**This year**||**Last year**|| |---|---|---|---|---| ||**£**||**£**|| |||5,585||3,796| |||||| |||||| CC17a (Excel) 31/10/2022 8 ## **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**
**_charitable activities undertaken._**||| |---|---|---| |**Purpose for whichgrants made**|**Grants to**
**institutions**|**Grants to**
**individuals**| ||**Total amount £**|**Total amount £**| |Health,Education,Development & Relief of Poverty|20,777.00|| |Gospel Proclamation|34,259.00|200| |Diaconal Support for Partner Churches||1,000| |**_Total_**|**55,036**|**1,200**| ## **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|18,235| |ASHA Slums Project|Health, Education, Development, Poverty Relief|1,000| |Delhi Bible Institute|Health,Development, Poverty, Gospel Proclamation|3,500| |Kachhwa Hospital (EMMS & EHA)|Health, Education, Development, Poverty Relief|1,500| |Sugandh -- SAC|Health, Education, Development, Poverty Relief|1,000| |Freie Evangelische Gemeinde|Gospel Proclamation|2,000| |Christ School Uganda|Health, Education, Development, Poverty Relief|659| CC17a (Excel) 31/10/2022 9 **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** |Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward|**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** |****Basis**
**** Rate**
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
Brought forward
Carried forward
**9.3 Net book value**|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) 31/10/2022 10 **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.** |**Investments in subsidiary or connected undertakings and companies**
**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**|**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) 31/10/2022 11 ## **Section C Notes to the accounts (cont)** ## **Note 11 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|**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**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **Note 12 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors** |**12.1 Analysis of creditors**||||| |---|---|---|---|---| |**Loans and overdrafts (Mortgage on Properties)**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**|| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||38797|38,677|378,894|403243| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||38,797|38,677|378,894|403,243| ## **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) 31/10/2022 12 ## **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| |RM-1|R|Designated by donors to support Ministers of Religion| |WL-1|R|Designated by donors to support Ministers of Religion| |LE-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|91,961|39,653|-80,005|-|-|51,609| |OS-1|36,486|34,624|-42,221|-|-|28,889| |RM-1|3,046|-|-|-|-|3,046| |WL-1|19,953|28,733|-32,812|-|-|15,874| |LE-1|1,349|1,370|- 2,571|-|-|148| |||||-|-|-| |**Total Funds**|152,795|104,380|- 157,609|-|-|99,566| ## **13.3 Transfers between funds** ## _**Please give details of any transfers between funds.**_ **From Fund (Name) To Fund (Name) Reason Amount** CC17a (Excel) 31/10/2022 13 ## **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**
**£**| ||||| ||||| ||||| ## **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) 31/10/2022 14 **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.** CC17a (Excel) 31/10/2022 15 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the tru$t¢esl members of WORLCI HARVEST {UK) On accounts for the year ended 31 DECEMBER 2021 Charity no (rf any) 1071929 Set out on pages 1- 15 OF FORM CC17a I report to the trustees c¥1 my examination of the accounts of the above charity (Yhe Trusf) for the year ended 31112r2021. Responsibilities and As the charity tn￿ee$. you are responsible for the preparation of the basis of report aCC￿nts in accordance with the Charities Act 2011 nhe Acr). I report in respert of my examination of the Trust's accounts carried out under secth)n 145 of the 2011 Act and in carying out my examinalion, I have followed all the appl￿ble Di￿¢t10n$ given ty the Charity Commiss under section 145151{b) of the Act. Independent rrhe charttvs gross income exceeded £250,000 and l am qualffied to examinerfs statement undertake the examination by being a qualified member of ACCA. I have completed my exami[￿tiOn. I Confi￿ that no material matters have come to my att8ntion {¢)ther than that disclosed ￿￿￿1 ") in connection wtth the examination whth gives me I￿uSe to believe that in, any material the accounting records were not kept in accordance with ￿tion 130 of the Act,. or the accounts did not accord with the accounling record$.' or the accounts did not compty with the applicable requirements conceming the fonn and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other Ihan any ￿qUIrement that the accounts give a Irue and fairf vw which is not a matter considered as part of an iThJependent examination. I have no concems and have come awss no other matters In connectK)n with the examinatv)n to which attention should be drawn in thts ￿F)Ort order to enable a proper understanding of the a¢wunts to be r￿hed. . Please delete the wonts in the brackets rf they do not apply. Signod: 30110122 Name: AMARJIT AUJLA Rolovant professional qualifi¢atlon(sl or body {rf any): ACCA MEMBERSHIP NUMBER: 2348782 Address: 9 MILLERSLAND CLOSE IER Octob8r 2018 i ASH. SURREY GU12 6GA Section B Disclosure Only complete if the examiner needs to hvJhli9ht matters of concem {see CC32. Independent examinat.on of charty accourrts: directions and guidance for examiners}. Give here details of any items that tho gxaminer wishes to disclosfy. IER October 2018