2023-12-31-accounts

Trustees’ Annual Report for the period

From 1[st] January 2023 To 31[st] December 2023 Charity name: Mill Grove Christian Charitable Trust

Charity registration number: 01078661

Objectives and Activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The formal objectives are as detailed in the Trust Deed dated 14 September 1999.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	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 with cerebral palsy and related conditions.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Mill Grove Christian Charitable Trust constitutes a public benefit entity as defined by FRS 102.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
	Para 1.38
Policy on grant making
	Para 1.38
Policy on social investment
including program related
investment

Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference The trustees produce the Links magazine by Easter each year. This gives a detailed account of the achievements and performance of the Summary of the main Para 1.20 charity over the previous calendar year and achievements of the charity, copies are available on request. The website identifying the difference the provides information, including recordings of charity’s work has made to the circumstances of its recent events, as well as a growing collection of archived resource material. During the year Mill beneficiaries and any wider benefits to society as a Grove has provided a safe space and support whole. 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 2022‐2023. 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 this unconditional commitment.

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. Further adaptations to the properties in North Wales meant that forty of the extended family and friends 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 during term‐time 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. 2023 marked the thirtieth year since the inception of RWC.

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 Village Church, founded by Herbert White. Keith has preached and taught extensively in London and the Home Counties based on his life and experience of God's faithfulness at Mill Grove.

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 continued, with several rooms redecorated and upgraded. This has involved a combination of professional, paid labour, and the voluntary efforts of former members of the Mill Grove family. The work in North Wales is managed by a former trustee. We actively explore ways of living more sustainably based on the recommendations of an energy audit in 2017. This has included extensive insulation of windows, and the use of solar and thermal energy.

We continue to rely on God to meet our needs and do not advertise or engage in fundraising.

Additional information (optional) You may choose to include further statements	Additional information (optional) You may choose to include further statements	where relevant about:
Achievements against objectives set	Para 1.41
Performance of fundraising activities against objectives set	Para 1.41
Investment performance against objectives	Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s financial position at the end of the period	Para 1.21	We gratefully acknowledge another year of financial provision from God our heavenly Father. Incoming resources were up 11% on last year, due largely to a recovery of Pre‐School children attendance post Covid and an increase in voluntary contributions. Investment values fell by £11,985, reflecting market movements generally. Significant progress was made in an ongoing programme of property improvements.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The Goddard Memorial Fund is a designated fund, normally reserved for project support and grants. The trustees aim to maintain other unrestricted funds, not committed, or invested in fixed assets, of between £150,000 and £300,000.
Amount of reserves held	Para 1.22	£1,153,915
Reasons for holding zero reserves	Para 1.22
Details of fund materially in deficit	Para 1.24
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47
Investment policy and objectives including any social investment policy adopted	Para 1.46	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.
A description of the principal risks facing the charity	Para 1.46	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	Para 1.46	‘Other debtors’ comprise loans repayable by an associated charity as NirV Bibles are sold. After reassessing the remaining stock value and consequent ability to repay, £25,000 of the loans have been released.

Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Trust Deed
How is the charity constituted? (e.g unincorporated association, CIO)	Para 1.25	Mill Grove Christian Charitable Trust is a registered charity formed on 14 September 1999.
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Under the terms of the Trust Deed, there is a requirement for there to be at least seven trustees at any one time. Trustees are appointed by resolution of the trustees passed at a special meeting.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures adopted for the induction and training of trustees	Para 1.51
The charity’s organisational structure and any wider network with which the charity works	Para 1.51
Relationship with any related parties	Para 1.51	Mill Grove continues its longstanding links with Abridge Evangelical Free Church, now known as Abridge Village Church, which was established by Mill Grove's founder in 1924. The charity also has links with Children England, CTM, RCVS and WTL.
Other

Reference and Administrative details

Charity name	Mill Grove Christian Charitable Trust
Other name the charity uses
Registered charity number	01078661
Charity’s principal address	8-26 Crescent Road South Woodford London 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 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)
	Judith Littlejohns MBBS MRCGP DRCOG
	Andrew Plowman MA FIA
	Richard Blackhurst BTh
	David Small BSc MSc(SW) PEPS
	Martin Westbrook BA
	Keith White MA MPhil PhD	Director
	Ruth White SRN SCCM
	Stephen Small BSc MA
	Sarah Reeves BA		Resigned 14/10/23
	Anna Ireson BA		Resigned 14/10/23

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

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

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name{s) Position (eg Secretary, Chair, etc) I&QTLe Ff)W I Date

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	01/01/2023	To	Period end date	31/12/2023

Section A Statement of financial activities

Recommended categories by activity	Guidance Notes	Unrestricted funds	Unrestricted funds		Restricted income funds	Endowment funds	Total funds	Total funds		Prior year funds
			£		£	£		£		£
Incoming resources (Note 3)			F01		F02	F03		F04		F05
Income and endowments from:
Donations and legacies	S01		129,673		10,685	-		140,358		121,702
Charitable activities	S02		68,164		158,986	-		227,150		206,013
Other trading activities	S03		-		-	-		-		-
Investments	S04		30,324		-			30,324		28,834
Separate material item of income	S05		-		-	-		-		-
Other	S06		457		-	-		457		962
Total	S07		228,618		169,671	-		398,289		357,511
Resources expended (Note 6)
Expenditure on:
Raising funds	S08		-		-	-		-		-
Charitable activities	S09		183,964		158,477	-		342,441		397,344
Separate material item of expense	S10		30,169		-	-		30,169		5,015
Other	S11		-		-	-		-		-
Total	S12		214,133		158,477	-		372,610		402,359
Net income/(expenditure) before investment
gains/(losses)	S13		14,485		11,194	-		25,679	-	44,848 -
Net gains/(losses) on investments	S14	-	11,985 -		-	-	-	11,985 -	-	30,085 -
Net income/(expenditure)	S15		2,500		11,194	-		13,694	-	74,933 -
Extraordinary items	S16		-		-	-		-		-
Transfers between funds	S17		5,000	-	5,000 -	-		-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use	S18		-		-	-		-		-
Other gains/(losses)	S19		-		-	-		-		-
Net movement in funds	S20		7,500		6,194	-		13,694	-	74,933 -
Reconciliation of funds:
Total funds brought forward	S21		1,088,960		51,261	-		1,140,221		1,215,154
Total funds carried forward	S22		1,096,460		57,455	-		1,153,915		1,140,221
1

Section B Balance sheet Restricted income funds Unrestricted funds Endowment T*)tal this tunds year Total last year Fixed assets Intangible assets Tangible assets Heritage assets Investments F01 F02 F03 F04 F05 (Note 15> (Note 14) (Note 16) (Note 17) Total fixed assets B01 802 482,425 5,629 488,054 485,118 803 B04 498,066 980,491 498,066 986,120 510,051 995,169 805 5,629 Current assets Stocks (Note 18 Debtors (Note 19 Investments (Note 17.4 Cash at bank and in hand (Note 241 Total current assets 806 B07 27,019 540 27,559 49,356 808 809 90,342 117,361 51,597 52,137 141,939 169,498 110,659 160,015 810 Creditors: amounts falling due within one year (Note 20 811 1,392 311 1,703 14,963 Net current assets/(liabilities) 812 115,969 51,826 167,795 145,052 Total assets less current liabilities 813 1,140,221 Creditors: amounts falling due after one year (Note 20) Provisions for liabilities 814 815 Total net assets or liabilities Funds of the Charity Endowment funds (Note 27) Restricted income funds (Note 27) Unrestricted funds Revaluation reserve 816 1,096,460 57,455 1,153,915 1,140,221 B17 B18 57,455 51,261 1,088,960 B19 1,096,460 1,096,460 B20 Total funds 821 1.096,460 57,455 1,153,915 1,140,221 Signed by one or trustees on behalf of all the trustees Date of approval ddlmm J&.Ifl Signature Print Name Monica Ruth While Keith J Whtte CC17a (EX￿1> 0610312024

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*		
			*	-Tick	as	appropriate
No*
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 accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes No		* -Tick as appropriate	* -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.

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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
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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
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Yes No N/a  Yes No N/a
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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

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. 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.
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	Yes No N/a
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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Other informati Note 3 Donations and legacies: Charitable activities: TOTAL INCOM Other: Other trading activities: Income from investments: Separate material item of income:	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	126,673	10,685	-	137,358	107,546
	Legacies	3,000	-	-	3,000	14,156
		-	-	-	-	-
		-	-	-	-
	Total	129,673	10,685	-	140,358	121,702
	Contributions re facilities provided	6,161	10,595	-	16,756	11,930
	Contributions from residents	62,003	-	-	62,003	58,505
	Fees received	-	56,486	-	56,486	61,079
	Grants and subsidies	-	91,905		91,905	74,499
		-	-	-	-	-
	Total	68,164	158,986	-	227,150	206,013
	Sale of books	457	-	-	457	719
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	243
	Total	457	-	-	457	962
	Interest income	648	-	-	648	26
	Income from UK listed investments	29,676	-	-	29,676	28,808
		-	-	-	-	-
		-	-	-	-	-
	Total	30,324	-	-	30,324	28,834
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	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
		228,618	169,671	-	398,289	357,511
All income in the prior year was unrestricted except for: (please provide description and amounts)		£156,705 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)

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

Note 6	Analysis of expenditure
Separate material item of expense Expenditure on charitable activities: Expenditure on raising funds	Analysis	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Food	4,301	335	-	4,636	3,958
	Other household items	366	-	-	366	449
	Leisure holidays and outings	885	457	-	1,342	1,475
	Rates and council tax	9,400	-	-	9,400	8,661
	Gas and electricity	21,511	-	-	21,511	10,817
	Repairs and maintenance	46,119	2,556	-	48,675	137,878
	Printing, postage and stationery	4,696	284	-	4,980	6,254
	General equipment and furnishings	706	5,655	-	6,361	10,555
	Telephone, internet and TV licence	2,823	344	-	3,167	1,437
	Depreciation and loss on disposals	1,512	668	-	2,180	2,053
	Car maintenance and tax	1,935	-	-	1,935	1,969
	Fares and petrol	1,277	-	-	1,277	1,150
	Carer salaries	18,134	138,908	-	157,042	142,840
	Carer employer national insurance	945	4,309	-	5,254	3,160
	Carer pension costs	920	3,095	-	4,015	3,592
	Counselling and training	930	538	-	1,468	1,788
	Bank charges	282	128	-	410	429
	Insurances	25,938	-	-	25,938	22,633
	Subscriptions	146	405	-	551	1,024
	Sundry expenses	76	795	-	871	636
	Administrative salaries	32,279	-	-	32,279	30,195
	Administrative employer national insurance	1,656	-	-	1,656	908
	Administrative pension costs	1,614	-	-	1,614	1,510
	Grants to other projects	5,513	-	-	5,513	1,973
	Total expenditure on charitable activities	183,964	158,477	-	342,441	397,344
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total expenditure on raising funds	-	-	-	-	-
	Independent examination	3,275	-	-	3,275	3,180
	Payroll bureau costs	1,894	-	-	1,894	1,835
	Release of loan	25,000	-	-	25,000	-
	Total	30,169	-	-	30,169	5,015

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Other

Other
TOTAL EXPENDITURE Total other expenditure		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total other expenditure	-	-	-	-	-
		214,133	158,477	-	372,610	402,359

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
----- End of picture text -----

----- Start of picture text -----
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)
----- End of picture text -----

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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 £
	3275	3180
	1894	1835

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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 £
	189,321	173,035
	6,910	4,068
	5,629	5,102
	-	-
	201,860	182,205

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	16	14
Governance	-	-
Other	-	-
Total	16	14

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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

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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 £5,629 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

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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 4,482 Disposals - - Depreciation - 402 Impairment - - Transfers - - At end of the year 159,946 4,884 Net book value at the beginning of the year 473,850 1,606 Net book value at the end of the year 473,850 1,204 14.4 Impairment 14.3 Net book value 14.2 Depreciation and impairments Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.*	Freehold land & buildings £	Computer equipment £	Fixtures, fittings and equipment £	Motor vehicles £	Total £
	633,796	6,088	53,320	29,470	722,674
	-	-	5,116	-	5,116
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	633,796	6,088	58,436	29,470	727,790
	d impairments
	None	SL or RB	SL or RB	SL	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	None			10% or 20%
			45,657 27,471 237,556 - - - 1,278 500 2,180 - - - - - - 46,935 27,971 239,736 7,663 1,999 485,118 11,501 1,499 488,054
	159,946	4,482	45,657	27,471	237,556
	-	-	-	-	-
	-	402	1,278	500	2,180
	-	-	-	-	-
	-	-	-	-	-
	159,946	4,884	46,935	27,971	239,736
	473,850	1,606	7,663	1,999	485,118
	473,850	1,204	11,501	1,499	488,054

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.

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

• ** Please indicate the method of depreciation by deleting the method not applicable (SL = straight

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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)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
	-	510,051	-	-	-	510,051
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	- 11,985	-	-	-	- 11,985
	-	498,066	-	-	-	498,066

*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 Other investments Total Social investments Grand total (Fair value at year end+Cost less impairment) Listed investments
	Fair value at year end	Cost less impairment
	£	£
	-	-
	498,066	-
	-	-
	-	-
	-	-
	-	-

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

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

Analysis of current asset investments Cash or cash equivalents Investment properties Amount of concessionary loans received(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Amounts receivable after more than 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Social investments 17.5 Guarantees Listed investments Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims 17.6 Concessionary loans Amount of concessionary loans made (Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information ). Other investments Total		This year	Las	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.

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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.

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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 £
1,451	755
6,108	3,601
20,000	45,000
27,559	49,356

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)

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

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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

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors 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 £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	301	12,901	-	-
	1,402	2,062	-	-
	-	-	-	-
	1,703	14,963	-	-

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 £
	-	-
	-	-
	-	-
	-	-

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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 £
	-	-
	13,155	14,133
	128,784	96,526
	-	-
	141,939	110,659

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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.

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.

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.

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Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Pre school fund	R	Playgroup for pre school children	37,341	150,875	-141,006	-3,200	-	44,010
The Rose Walton Centre fund	R	Centre for those with cerebral palsy	13,920	18,796	-17,471	-1,800	-	13,445
Other funds	UR	Unrestricted funds	1,088,960	228,618	- 214,133	5,000	- 11,985	1,096,460
Total Funds			1,140,221	398,289	- 372,610	-	- 11,985	1,153,915

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

funds
Fund names	Type PE, EE **R or UR ***	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Pre school fund	R	Playgroupforpre schoolchildren	21,820	135,821	- 119,050	- 1,250	-	37,341
TheRoseWaltonCentrefund	R	Centrefor thosewithcerebralpalsy	13,828	20,884	- 18,992	- 1,800	-	13,920
				-	-	-	-	-
Other funds	N/a	Unrestricted funds	1,179,506	200,806	- 264,317	3,050	- 30,085	1,088,960
Total Funds			1,215,154	357,511	- 402,359	-	- 30,085	1,140,221

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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	There is a contribution from restricted funds to unrestricted funds to cover their share of overhead costs.
Between endowment and restricted funds
Between endowment and unrestricted funds

27.4 Designated funds

Planned use Purpose of the designation Amount

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an TRUE

employment with their charity or a related entity (True or False)

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

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		This year				Last year
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
		£	£		£	£

Please give details of why remuneration or other employment benefits were paid.

The trust deed of the Charity gives authority for the payment of remuneration to K White and his wife, R White for services actually rendered to the charity. Mr and Mrs White no longer receive a salary but receive accommodation, food when they eat with the residents and access to the use of two vehicles owned by the Charity.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		TRUE
Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):
TOTAL	0	0

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£

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In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.

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CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trustees Mill Grove Christian Charitable Trust 31st December 2023 On accounts for the year ended Charity no (if any) 01078661 Set out on pages 1-21 I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 3111212023. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('Ihe Act.). Responsibilities and basis of report I report in respect of my examination of the Trust'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 IThe charity's gross income ex￿eded £250,000 and l am qualified to examiner's statsment undertake the examination by being a qualified member of the Institute of Financial Accountants. I have cornpleted my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect". the accounting records were not kept in accordan￿ with section 130 of the Charities Act., or the accounts did not accord with the accounting records. or the ac￿unt5 did 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 the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no COn￿rnS 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: Date: 1610312024 Name: BRENDAN CHAMBERS Relevant professional qualification(s) or body (if any): F.F.A. IER Oct 2018

Address: MARLBOROUGH HOUSE 298 REGENTS PARK ROAD LONDON N3 2SZ Section B Disclosure Only complete if the examiner needs to highlight material matters of con￿rn (see CC32, Independent examination of charity aC￿unts. directions and guidance for examiners). Give here brief details of any items that the examiner wishes to disclose. IER Oct 2018