2022-12-31-accounts - Mill Grove Christian Charitable Trust

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees' Annual Report for the period

Period start date Period end date 01 January 2022 31 December 2022

From

Section A Reference and administration details

Charity name

Mill Grove Christian Charitable Trust

Other names charity is known by

Registered charity number (if any) 01078661

Charity's principal address 8-26 Crescent Road

South Woodford London Postcode E18 1JB

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	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	Judith Littlejohns MBBS MRCGP DRCOG
	Andrew Plowman MA FIA
	Anna Ireson BA
	Richard Blackhurst BTh
	Jonathan White BA PGCE
	Sarah Reeves BA
	Martin Westbrook BA
	Keith White MA MPhil PhD (Director)
	Ruth White SRN SCCM
	Stephen Small BSc MA
	David Small BSc MSc(SW)PEPS
	Jeremy Curtis BSc MEng
	Jonathan White BA PGCE		1/1/22 to 10/9/22

March 2012

TAR

17 18 19 20

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

Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)	Names and addresses of advisers (Optional information)
Type of adviser Name Address
Independent Examiner	Brendan Chambers FFA	Fusion Accountancy Ltd. Fountain Court, 2 Victoria Square, St Albans, Hertfordshire. AL1 3TF

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

Section B Structure, governance and management

Description of the charity’s trusts

Trust Deed Type of governing document (eg. trust deed, constitution) Mill Grove Christian Charitable Trust is a registered charity formed on 14 How the charity is constituted September 1999. (eg. trust, association, company) Under the terms of the Trust Deed, there is a requirement for there to be Trustee selection methods at least seven trustees at any one time. Trustees are appointed by (eg. appointed by, elected by) resolution of the trustees passed at a special meeting.

Additional governance issues (Optional information)

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

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;

Investment and distribution policies

Funds not required on a day to day basis are invested in managed unit trust holdings representing a broad-based spread of risk and a suitable combination of income and growth.

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Periodic risk reviews are carried out by the trustees.

Other Charities

Mill Grove continues its longstanding links with the Evangelical Free Church, Abridge, which was established by Mill Grove's founder in 1924. The charity also has links with Children England, CTM, RCVS and WTL.

trustees’ consideration of major risks and the system and procedures to manage

March 2012

TAR

them.

Section C Objectives and activities

The formal objectives are as detailed in the Trust Deed dated 14 September 1999

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

Mill Grove Christian Charitable Trust constitutes a public benefit entity as defined by FRS 102. In particular, Mill Grove seeks to support and care for children, young people and families in need by providing them with a loving home and experience of family life, based on faith in God. The Director is responsible for the day to day running of the home and reports to the trustees bi-annually. In addition, the Trust is responsible for the administration of the nursery known as Mill Grove Pre-School and the Rose Walton Centre for children suffering from cerebral palsy.

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)

March 2012

TAR

Additional details of objectives and activities (Optional information)

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

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

March 2012

TAR

Section D Achievements and performance

March 2012

TAR

Section D Achievements and performance

Summary of the main achievements of the charity during the year

The trustees produce the Links magazine by Easter each year. This gives a detailed account of the achievements and performance of the charity over the previous calendar year and copies are available on request. The website provides information, including recordings of recent events, as well as a growing collection of archived resource material. During the year Mill Grove has provided a safe space and support for over 40 children, young people, and where appropriate, their families, as well as vulnerable adults. There have been four families/part families living at Mill Grove during 2022. Some have stayed throughout the year, others for shorter, usually regular and planned periods. This number includes several who are members of the extended family of Mill Grove (in that they, or members of their families, lived here as children). This reflects a commitment to be alongside a child and the child's subsequent family unconditionally. There is long term and prayerful support of the wider extended family of Mill Grove (i.e. those who have lived here as children, their spouses, and families through generations) practically, emotionally and spiritually, reflecting our commitment to be alongside a child and their subsequent family unconditionally.

Families and individuals in the locality regularly turn to us for help and support. There is consistent ministry in local churches and groups, as well as farther afield, as intended and modelled by the Founder Herbert White, grandfather of Keith White. As the worst effects of the Covid pandemic receded in the UK, we have continued to serve and support the extended family of Mill Grove, adapting the way we live and operate, and ensuring careful guidelines and boundaries to reduce transmission of the virus. Further adaptations to the properties in North Wales meant that fifty of the extended family were able to stay for periods of the August summer holiday, hosted by Keith and Ruth. Annual events such as Our Day in May, Founders’ Day in November, and Christmas were celebrated face to face once again.

The Mill Grove Pre-School and The Rose Walton Centre use the premises daily to serve young local children and their families in a variety of ways. Each is an integral part of Mill Grove, practically as well as legally. The work of the RWC continues to be supplemented by the regular presence of a professional physiotherapist. There have been significant adaptations and improvements to the facilities used by the Pre-School, including a new classroom in the orchard and new toilet and washing facilities in the vestibule of the hall. Local groups, including the Maybank Community Association, hold meetings and activities at Mill Grove. Piano and music lessons have continued with a new teacher (and composer) living locally. We have links with several networks and organisations whose aims and values are consistent with ours as listed above. Keith White serves as the Chair of Trustees of Abridge Evangelical Free Church, now known as Abridge Village Church, founded by Herbert White. Keith preaches and teaches extensively in London and the Home Counties based on his life and experience of God's faithfulness at Mill Grove. The Anglicised edition of the NIrV Bible continues to be distributed and sold. This was made possible because of support from the Goddard Memorial Fund legacy.

In addition to Links, literature and material describing the experiences and distilled wisdom of Mill Grove, including Know your Bible, The Bible (Narrative) NIrV, A Place for Us (DVD), The Growth of Love, Reflections on Living with Children (Volumes I, II and III) and the autobiography Somebody’s Son (now in Kindle format), continue to be distributed.

Maintenance of the properties in Woodford and North Wales continues, with several rooms redecorated and upgraded, and a new kitchenette installed. Maintenance has involved a combination of professional, paid labour, and the voluntary efforts of former members of the Mill Grove family. We appointed a former Trustee to manage much of this work. We actively explore ways of living more sustainably based on the recommendations of an energy audit in 2017. We continue to rely on God to meet our needs and do not advertise or engage in fundraising.

March 2012

TAR

Section E Financial review Reserves policy The Goddard Memorial Fund is a designated fund, normally reserved for project support and grants. The trustees aim to maintain other unreslri¢ted funds, not committed, or invested in fixed assets, of between £150,000 and £300.000. Brief statement of the charity's policy on reserves Details of any funds materially in deficit Further financial review details {Optional information) We gratefully acknowledge another year of financial provision from God our heavenly Father. You may choose to include additional information. where relevant about: the charity's principal sources of funds (including any fundraising).. how expenditure has supported the key objeclives of the charily. investment policy and objectives including any ethical investment policy adopted. Incoming resources wefe up 16/0 on last year, due largely to a recovery of Pre-school children attendance post Covid and an increase in voluntary conlribulions. Investment values fell by £30,085, reflecting market movements generally. Significant progress was made in an ongoing programme of property improvements. Section F Other optional information Section G Declaration The trustees declare thal they have approvèd the trustees, report above. Signed on behalf of the charity's trusteos Signature(s) Full namels) Position (ag Secretary, Chair. etc) Date TAR M8rch 2012

Mill Grove Christian Charitable Trust	Mill Grove Christian Charitable Trust	Mill Grove Christian Charitable Trust	Charity No (if any)	1078661
Annualaccountsforthe period
Period start date	01/01/2022	To	Period end date	31/12/2022

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
109,118	12,584	-	121,702	93,114
62,135	143,878	-	206,013	186,605
-	-	-	-	-
28,834	-		28,834	25,738
-	-	-	-	-
719	243	-	962	597
200,806	156,705	-	357,511	306,054

-	-	-	-	-
259,302	138,042	-	397,344	330,102
5,015	-	-	5,015	4,735
-	-	-	-	-
264,317	138,042	-	402,359	334,837

63,511 -	18,663	-	44,848 -	28,783 -
30,085 -	-	-	30,085 -	63,736
93,596 -	18,663	-	74,933 -	34,953
-	-	-	-	-
3,050	3,050 -	-	-	-

-	-	-	-	-
-	-	-	-	-
90,546 -	15,613	-	74,933 -	34,953

1,179,506	35,648	-	1,215,154	1,180,201
1,088,960	51,261	-	1,140,221	1,215,154

Section B Balance sheet Gui Restricted ance Unrestrlcted Income Notes funds funds Endowment Total thls funds year Total last year Fixed assets Intanglble assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 1 S) (Note 14) {Note 16) INote 17) B04 Total fixed assets B05 B02 481.137 3,981 485,118 487,171 B03 510,051 991,188 510,051 995,169 540,136 1,027,307 3,981 Current assets Stocks (Note 18) Debtors (Note 19) Investments (Note 17.4) Cash at bank and in hand {Note 241 Total current assets B10 B06 B07 48.816 540 49,356 52,765 B08 B09 63,919 112.735 46,740 110,659 160,015 151,761 204,526 Creditors: amounts falling due with- in one year (Note 20) 811 14,963 14,963 16,679 Net current assets/(liabilities) B12 47,280 145.052 187,847 Total assets less current liabilities B13 1,088,960 51,261 1 140.221 1,215 154 Creditors: amounts falling due after one year (Note 201 Provisions for liabilities B14 B15 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27 Rèstrictèd income funds (Note 27) Unrestricted funds B16 1,088,960 51,261 1,140,221 1,215,154 B17 B18 51,261 51,261 1,088,960 35,648 1.179,506 B19 1,088,960 Revaluation reserve 820 Total funds B21 1088 960 51.261 1,140,221 1,215,154 Signed by one or two trustees on behalf of all the trustees Date of a proval ddl mmlyyyy Signature Print Name 144 I1 tyJ Str17E

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 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  Ireland (FRS 102)the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by  FRS 102.
-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support

the conclusion that the charity is a going

concern;

Disclosure of any uncertainties that make the 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 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;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (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.

1.4 Changes to accounting estimates

No changes to a	ccounting	estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes No		* -Tick as appropriate

*Please disclose*	:
*(i) the nature of*	*any chan*	*ges;*
*(ii) the effect of* *assets and liabi*	*the chan* *lities for*	*ge on income and expense or* *the current period; and*
*(iii) where pract* *more future per*	*icable, th* *iods.*	*e effect of the change in one or*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes  -Tick as appropriate
No*
*Please disclose:*
*(i) the nature of the prior period error;*
*(ii) for each prior period presented in the accounts, the*
*amount of the correction for each account line item*
*affected; and*

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

 the charity becomes entitled to the resources;

Yes No	Yes No	N/a

Yes No		N/a

Yes No		N/a

Yes No		N/a
		
Yes No		N/a

Yes No  Yes No		N/a

		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
		

ꞏ it is more likely than not that the trustees will receive the resources; and  the monetary value can be measured with sufficient reliability

There has been no offsetting of assets and liabilities, or income and expenses, unless required o ~~r~~ Offsetting permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included in the SoFA when the general income Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

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 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.

Legacies

Government grants

The charity has received government grants in the reporting period

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.

Tax reclaims on donations and gifts

Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated goods

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably. 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.

Support costs The charity has incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is described Volunteer help in the trustees’ annual report.

Income from interest, This is included in the accounts when receipt is probable and the amount receivable can royalties and dividends be measured reliably.

Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations subscriptions 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.

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
		
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

Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other claims income in the SoFA. Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and losses any gain or loss resulting from revaluing investments to market value at the end of the year. 2.3 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. Support costs have been allocated between governance costs and other support. Governance and support Governance costs comprise all costs involving public accountability of the charity and its costs 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. Where the charity gives a grant with conditions for its payment being a specific level of Grants with performance service or output to be provided, such grants are only recognised in the SoFA once the conditions recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to Grants payable without realistically avoid the commitment, a liability for the full funding obligation must be performance conditions recognised. 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 A liability is measured on recognition at its historical cost and then subsequently Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial The charity accounts for basic financial instruments on initial recognition as per instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 ASSETS Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity They are valued at cost. The depreciation rates and methods used are disclosed in note 9.2. Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net progress 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. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at

Current asset investments The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. They are valued at fair value except where they qualify as basic financial instruments. Debtors ( g ) g 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.
	
	Yes No N/a
			
	Yes No N/a
			

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Other informati TOTAL INCOM Other: Other trading activities: Income from investments: Separate material item of income: Note 3 Donations and legacies: Charitable activities:	Analysis of income Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	94,962	12,584	-	107,546	90,114
	Legacies	14,156	-	-	14,156	3,000
		-	-	-	-	-
		-	-	-	-
	Total	109,118	12,584	-	121,702	93,114

	Contributions re facilities provided	3,630	8,300	-	11,930	9,838
	Contributions from residents	58,505	-	-	58,505	64,568
	Fees received	-	61,079	-	61,079	39,614
	Grants and subsidies	-	74,499		74,499	72,585
		-	-	-	-	-
	Total	62,135	143,878	-	206,013	186,605

	Sale of books	719	-	-	719	597
		-	-	-	-	-
		-	-	-	-	-
	Other	-	243	-	243	-
	Total	719	243	-	962	597

	Interest income	26	-	-	26	54
	Income from UK listed investments	28,808	-	-	28,808	25,684
		-	-	-	-	-
		-	-	-	-	-
	Total	28,834	-	-	28,834	25,738

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-
	on: E
		200,806	156,705	-	357,511	306,054

All income in the prior year was unrestricted except for: (please provide description and amounts)		£135,037 amounts received for restricted causes.
Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.


Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

This year Last year £ £ Description	This year Last year £ £ Description	This year Last year £ £ Description
Furlough claims	-	8,482
	-	-
	-	-
	-	-
Total	-	8,482

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
Food	3,865	93	-	3,958	2,362
Other household items	449	-	-	449	574
Leisure holidays and outings	1,063	412	-	1,475	1,275
Rates and council tax	8,661	-	-	8,661	9,399
Gas and electricity	10,817	-	-	10,817	15,932
Repairs and maintenance	137,270	608		137,878	66,872
Printing, postage and stationery	5,852	402		6,254	5,252
General equipment and furnishings	4,767	5,788	-	10,555	10,558
Telephone, internet and TV licence	1,099	338	-	1,437	4,360
Depreciation and loss on disposals	1,554	499	-	2,053	2,727
Car maintenance and tax	1,969	-		1,969	2,652
Fares and petrol	1,114	36	-	1,150	431
Carer salaries	20,010	122,830	-	142,840	142,801
Carer employer national insurance	602	2,558	-	3,160	4,140
Carer pension costs	858	2,734	-	3,592	2,796
Counselling and training	1,693	95		1,788	1,847
Bank charges	297	132		429	438
Insurances	22,633	-		22,633	19,730
Subscriptions	143	881		1,024	1,088
Sundry expenses	-	636		636	167
Administrative salaries	30,195	-		30,195	29,350
Administrative employer national insurance	908	-		908	1,883
Administrative pension costs	1,510	-		1,510	1,468
Grants to other projects	1,973	-	-	1,973	2,000
Total expenditure on charitable activities	259,302	138,042	-	397,344	330,102

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Total expenditure on raising funds	-	-	-	-	-

Accountancy	3,180	-	-	3,180	3,180
Payroll bureau costs	1,835	-	-	1,835	1,555
	-	-	-	-	-
Total	5,015	-	-	5,015	4,735

CC17a (Excel)

15/03/2023

Other

Other
TOTAL EXPENDITURE Total other expenditure		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-

		264,317	138,042	-	402,359	334,837

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total prior* *year*
	£	£	£	£	£
Activity 1 Activity2

Other
Total

Prior year expenditure on charitable activities can be analysed as follows:

Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)

CC17a (Excel)

15/03/2023

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination 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. If nothing was paid please enter '0' in the appropriate box(es).

Independent examiner’s fees Assurance services other than audit or independent examination	This year £	Last year £
	3180	3180
	1835	1555

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	173,035	172,151
	4,068	6,023
	5,102	4,264
	-	-
	182,205	182,438

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

TRUE

Band	Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999

Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	14	14
Governance	-	-
Other	-	-
Total	14	14

CC17a (Excel)

15/03/2023

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment

Please state the legal authority or reason for making the payment

Please state the amount of the payment (or value of any waiver of a right to an asset)

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment

The nature of the payment (cash, asset etc.)

The extent of redundancy funding at the balance sheet date

Please state the accounting policy for any redundancy or termination payments

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in £5,102 the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

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

14.1 Cost or valuation

14.1 Cost or valuation	n
Freehold land & buildings Computer equipment £ £ At the beginning of the year 633,796 6,088 Additions - - Revaluations - - Disposals - - Transfers - - At end of the year 633,796 6,088 Basis* None SL or RB Rate None At beginning of the year 159,946 3,947 Disposals - - Depreciation - 535 Impairment - - Transfers - - At end of the year 159,946 4,482 Net book value at the beginning of the year 473,850 2,141 Net book value at the end of the year 473,850 1,606 14.4 Impairment Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. 14.3 Net book value 14.2 Depreciation and impairments*	Freehold land & buildings £	Computer equipment £	Fixtures, fittings and equipment £	Motor vehicles £	Total £
	633,796	6,088	53,320	29,470	722,674
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	633,796	6,088	53,320	29,470	722,674
	d impairments
	None	SL or RB	SL or RB	SL	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	None			10% or 20%
			44,806 26,804 235,503 - - - 851 667 2,053 - - - - - - 45,657 27,471 237,556 8,514 2,666 487,171 7,663 1,999 485,118
	159,946	3,947	44,806	26,804	235,503
	-	-	-	-	-
	-	535	851	667	2,053
	-	-	-	-	-
	-	-	-	-	-
	159,946	4,482	45,657	27,471	237,556

	473,850	2,141	8,514	2,666	487,171
	473,850	1,606	7,663	1,999	485,118

14.5 Revaluation If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures (i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

CC17a (Excel)

15/03/2023

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 17 Investment assets

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

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	540,136	-	-	-	540,136
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	- 30,085	-	-	-	- 30,085
-	510,051	-	-	-	510,051

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Listed investments Social investments Grand total (Fair value at year end+Cost less impairment) Other investments Total
	Fair value at year end	Cost less impairment
	£	£
	-	-
	510,051	-
	-	-
	-	-
	-	-
	-	-

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

CC17a (Excel)

15/03/2023

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

	This year	t year	t year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-





	*Description*	This year £	Last year £




*Total*

	*Description*	This year £	Last year £



*Total*

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

CC17a (Excel)

15/03/2023

Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Gift aid recoverable Prepayments and accrued income Other debtors

Total

This year £	Last year £

755	1,427
3,061	6,338
45,000	45,000
48,816	52,765

Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Prepayments and accrued income Other debtors Total Trade debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

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

20.1 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 £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
12,901	13,965	-	-
2,062	2,714	-	-
-	-	-	-
14,963	16,679	-	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year £	Last year £
	-	-
	14,133	48,106
	96,526	103,655
	-	-
	110,659	151,761

CC17a (Excel)

15/03/2023

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

CC17a (Excel)

15/03/2023

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Sectioft A Independent Examinerfs Report Report to the trustee81 members of Mill Grove Christian Charitable Trust On a¢¢ounts forthe year ended 31* Dernber 2022 Charity no Ilf any} 01078661 Set out on pages 1-21 I report to the trustees on my examination of the auntS of the above charity I'the TrusV'} for the year ended 3111212022. Responsibllltles and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 {"the A(#"). I report in respect of my examination of the charty 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 sedion 145(51(bl of the Act. Independent l am qualified to undertake the examination by being a qualified member ¢)f oxamineffs ststement the Institute of Financial Accountants. I have completed my examination. I confim) that no material matters have come lo my attention in connection with the which gives me cause to believe that in, any material respect.. the accounting records were not kept in &cordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements Conrning the fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent examination. I have no COnmS and have come across no other matters in connection with the examination to which atter¢tion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ' Please delete the words in the bcketS if they do not apply. Date: Signed: 2210212023 Name: BRENDAN CHAMBERS Relevant professional qualification(s) or body (if any}: F.F.A. IER Oct 2018

Address: Fountain Court 2 Victoria Square, St Albans, Hertfordshire. ALI 3TF Section B Disclosure Only complete if the examiner needs lo highlight material matters of conorn (see CC32, Independent examination of charty accounts.. directions and guidance for examiners). Give here brief details of any items thatthe oxaminer wlshe8 to disclose. IER Oct 2018