||Pages|
|---|---|
|Trustees'<br>Annual<br>Report||
|Independent<br>Examiner's<br>Report||
|Statement of Financial<br>Activities||
|Balance Sheet|5to 5|
|Statement ofCash flows||
|Notes to the Accounts|6to11|
|Detailed Statement of Financial Activities||





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|Statement o<br>for the year|fFinancial Activit<br> ended 31March|ies<br> 2020||||
|---|---|---|---|---|---|
||||Unrestricte|||
||||d funds|Total funds|Total funds|
||||2020|2020|2019|
|||Notes|E|E|f|
|Income and|endowments|||||
|from:||||||
|Donations|and legacies||30,857|30,857|41,084|
|Total|||30,&57|30,857|41,084|
|Expenditure|on:|||||
|Charitable|activities||4,283|4,283|6,717|
|Other|||26,210|26,210|25,780|
|Total|||30,493|30,493|32,497|
|Net gains on|investments|||||
|Net income|||364|364|8,587|
|Transfers between funds||||||
|Net income <br>gains/(losses)|before other||364|364|8,587|
|Other gains|and losses|||||
|Net movement<br>in funds|||364|364|8,587|
|Reconciliation<br>offunds:||||||
|Total funds brought forward|||127,129|127,129|118,542|
|Total funds carried forward|||127,493|127,493|127,129|





|Bethel Temple ofChrist<br>Balance Sheet<br>at 31March 2020|Bethel Temple ofChrist<br>Balance Sheet<br>at 31March 2020||||
|---|---|---|---|---|
|Charity No. 1076102|||2020|2019|
||||f|f|
|Fixed assets|||||
|Tangible assets||8|235,408|240,378|
||||235,408|240,378|
|Current assets|||||
|Debtors|||867|933|
|Cash at bank and in hand|||7,631|10,578|
||||8,498|11,511|
|Creditors: Amount|falling due within one year|10|(8,963)|(8,927)|
|Net current (liabilities)/assets|||(465)|2,584|
|Total assets less current liabilities|||234,943|242,962|
|Creditors: Amounts|falling due after more than one year|11|(107,450)|(115,833)|
|Net assets excluding pension asset or liability|||127,493|127,129|
|Total net assets|||127,493|127,129|
|The funds ofthe charity|||||
|Restricted funds||12|||
|Unrestricted<br>funds||12|||
|General funds|||127,493|127,129|
||||127,493|127,129|
|Reserves||12|||
|Total funds|||127,493|127,129|





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|last year and no chan|last year and no chan|last year and no chan|last year and no chan|ges have been made to accounts for previous years.||||||
|---|---|---|---|---|---|---|---|---|---|
|Fund accounting||||||||||
|Unrestricted||funds||These are available for use at the discretion ofthe trustees||in furtherance|of|the||
|||||general objects ofthe charity.||||||
|Designated|funds|||These are unrestricted<br>funds earmarked<br>by the trustees|for particular<br>purposes.|||||
|Revaluation||funds||These are unrestricted<br>funds which include a revaluation|reserve representing||||the|
|||||restatement<br>of investment<br>assets at their market values.||||||
|Restricted funds||||These are available for use subject to restrictions<br>imposed||by the donor or through||||
|||||terms ofan appeal.||||||
|Income||||||||||
|Recognition||of||Income is included<br>in the Statement of Financial Activities||(SoFA) when the charity||||
|income||||becomes entitled to, and virtually<br>certain to receive, the|income and the||amount of|||
|||||the income can be measured<br>with sufficient<br>reliability.||||||
|Income with||related||Where income has related expenditure<br>the income and|related expenditure|||is||
|expenditure||||reported<br>gross in the SoFA.||||||
|Donations|and|||Voluntary<br>income received<br>by way ofgrants, donations|and gifts is included|||in|the|
|legacies||||the SoFA when receivable<br>and<br>only when the Charity has||unconditional||||
|||||entitlement<br>to the income.||||||
|Tax reclaims||on||Income from tax reclaims<br>is included<br>in the SoFA at the|same time as the|||||
|donations|and||gifts|gift/donation<br>to which it relates.||||||
|Donated services||||These are only included<br>in income (with an equivalent<br>amount<br>in expenditure)||||||
|and facilities||||where the benefit to the Charity<br>is reasonably<br>quantifiable,||measurable|and|||
|||||material.||||||
|Volunteer|help|||The value ofany volunteer<br>help received<br>is not included|in the accounts.|||||
|Investment||income||This is included<br>in the accounts when receivable.||||||
|Gains/(losses)|||on|This includes<br>any gain or loss resulting<br>from revaluing<br>investments<br>to market||||value||
|revaluation||of|fixed|at the end ofthe year.||||||
|assets||||||||||
|Gains/(losses)|||on|This includes<br>any gain or loss on the sale of investments.||||||
|investment||assets||||||||





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|2|Statement|o|f Financial|Activities - prior year||||
|---|---|---|---|---|---|---|---|
|||||||Unrestricted||
|||||||funds|Total funds|
|||||||2019|2019|
|Income and endowments||||from:||||
||Donations|and legacies||||41,084|41,084|
|Total||||||41,084|41,084|
|Expenditure<br>on:||||||||
||Charitable|activities||||6,717|6,717|
||Other|||||25,779|25,779|
|Total||||||32,496|32,496|
|Net|income|||||8,588|8,588|
|Net income before other<br>gains/(losses)||||||8,588|8,588|
|Other gains and|||losses:|||||
|Net|movement|in funds||||8,588|8,588|
|Reconciliation||offunds:||||||
|Total funds brought forward||||||118,542|118,542|
|Total funds carried forward||||||127,130|127,130|
|3|Income from||donations|and legacies||||
||||||Unrestricted|Total|Total|
|||||||2020|2019|
||||||30,857|30,857|41,084|
||||||30,857|30,857|41,084|
|4|Expenditure||on charitable activities|||||
||||||Unrestricted|Total|Total|
|||||||2020|2019|
||Expenditure|on charitable||||||
||activities|||||||
||Donations||||711|711|1,482|
||Events and|travel|||3,572|3,572|5,235|
||Governance||costs|||||
||||||4,283|4,283|6,717|





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|5|Other expen|diture|||||||
|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Total|Total|
||||||||2020|2019|
||Bank loan and overdraft||||||||
||interest payable|||||3,352|3,352|3,165|
||Premises costs|||||12,340|12,340|11,212|
||Amortisation,|depreciation,|||||||
||impairment,|profit/loss||on||5,799|5,799|6,022|
||disposal offixed assets||||||||
||General administrative|||costs||3,899|3,899|4,447|
||Legal and professional||costs|||820|820|934|
|||||||26,210|26,210|25,780|
|6|Net income|before transfers|||||||
|||||||2020||2019|
||This is stated|after charging:||||f||f|
||Depreciation|ofowned||fixed assets||5,799||6,022|
|7|Staff costs||||||||
||No employee|received|emoluments||in excess off60,000.||||
|8|Tangible fixed assets||||||||
|||||||Land and|Fixtures L||
|||||||||Total|
|||||||buildings|Fittings||
||Cost or revaluation||||||||
||At 1April 2019|||||292,546|50,807|343,353|
||Additions||||||829|829|
||At 31March|2020||||292,546|51,636|344,182|
||Depreciation|and|||||||
||impairment||||||||
||At 1April 2019|||||56,629|46,346|102,975|
||Depreciation|charge for||the||4,718|1,081|5,799|
||year||||||||
||At 31March|2020||||61,347|47,427|108,774|
||Net book values||||||||
||At 31March|2020||||231,199|4,209|235,408|
||At 31March|2019||||235,917|4,461|240,378|
|9|Debtors||||||||
|||||||2020||2019|
|||||||f||f|
||Prepayments|and accrued income||||867||933|
|||||||867||933|





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|10|Creditors:||||||||
|---|---|---|---|---|---|---|---|---|
||amounts|falling due within one year|||||||
|||||||2020||2019|
|||||||f||f|
||Bank loans||and overdrafts|||7,593||7,593|
||Accruals and deferred|||income||1,370||1,334|
|||||||8,963||8,927|
|11|Creditors:||||||||
||amounts|falling due after more than one year|||||||
|||||||2020||2019|
|||||||f||f|
||Bank loans||and overdrafts|||107,450||115,833|
|||||||107,450||115,833|
|12|Movement||in funds||||||
|||||||Incoming|||
|||||||resources||At 31|
|||||||(including|Resources|March|
||||||At 1April|other<br>gains/losses|expended|2020|
||||||2019|)|||
|||||||f|||
||Restricted|funds:|||||||
||Unrestricted||funds:||||||
||General funds||||127,129|30,857|(30,493)|127,493|
||Revaluation||Reserves:||||||
||Total funds||||127,129|30,857|(30,493)|127,493|
|13|Analysis of||net assets|between funds|||||
||||||||Unrestricted||
|||||||||Total|
||||||||funds||
||||||||f|f|
||Fixed assets||||||235,408|235,408|
||Net current||assets||||(465)|(465)|
||Creditors <br>provisions|due in more||than one year and|||(107,450)|(107,450)|
||||||||127,493|127,493|





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|el Temple ofChrist<br>es tothe Accounts<br> Reconciliation<br>ofnet debt||||
|---|---|---|---|
||||At 31|
||At 1April||March|
||2019|Cash flows|2020|
||f|f|f|
|Cash and cash equivalents|10,578|(2,947)|7,631|
||10,578|(2,947)|7,631|
|Bank loans|(123,426)|8,383|(115,043)|
||(123,426)|8,383|(115,043)|
|Net debt|(112,848)|5,436|(107,412)|