2020-08-31-accounts

Christian Fellowshi School T	rust
For the ear ended 31Au st	2020
Contents			Page
Contents
Legal and Administration
Directors and Trustees' Report			3-10
Independent Examiners Report
Statement ofFinancial Activities	and Income and Expenditure	Account	12
Balance Sheet			13
Notes to the Financial Statements			14-21

Charity Name:	Charity Name:	Charity Name:		Christian Fellowship	Christian Fellowship	School Trust
				(Limited by	Guarantee)
Charity Registration			Number:	1079325
Company	Registration		Number:	3906000
Governing		Document:		Memorandum and Articles ofAssociation dated 13'"January 2000 as amended on the 24' August 2000.
Registered		Office:		Overbury Street
				Liverpool
				L73HL
Principal	Business Address:			Overbury Street
				Liverpool
				L73HL
Directors/Trustees:				J.G. Sharpies
				P.N. Moffat
				W.F.Sopwith
				J.L.Oliver
Head Teacher:				Mr William Richard Worsley
Independent		Examiner		Samantha Sutcliffe, FCCA
				Torevell Dent Ltd
				1-3StAnn's	Place
				Pelion Lane
				Halifax
				HX1 5RB
Bankers:				Co-operative	Bank pic
				Business Direct
				P.O.Box250
				Skelmersdale
				WN8 6WT

					Unrestricted	Restricted	Total	Funds
					Funds	Funds	2020	2019
								f.
Income
Income and endowments			from	Note
Donations		and legacies			69,549		69,549	47,616
Charitable		activities			637,984	2,230	640,214	531,420
Investment		Income			380		380	176
Other					983		983	6,764
Government		Grants			42,558		42,558
Total					751,454	2,230	753,684	585,976
~E* Cht
Expenditure	on
Raising funds					213		213	341
Charitable activities					673,294	2,302	675,596	594,686
Other					10,513		10,513	7,315
Total					684,020	2302	686,322	602842
Net Income/(Expenditure)					67,434	(72)	67)362	(16,366)
Transfers				17	8,801	(8,801)
Net Movement	in	Funds			76435	(S,S73)	67,362	(16,366)
Revaluations				17
Reconciliation	ofFunds
Funds brought	forward at 1"September 2019				105,448	712,718	818,166	834,532
Funds carried	forward at		31"August 2020		181,683	703,845	885,52S	S18,166

Freehold, Land	and buildings	and buildings	2%on cost
Fixture and fittings			15%reducing	balance
ICT equipment,	including	computers	33.33%on cost
Website costs			20%on cost
Motor vehicles			25%reducing	balance

				Total	Funds
				2020	2019
2,Voluntary Income
Sundry donations				65,759	42,143
Income tax recoverable				3,790	5,473
				69,549	47,616
				2020	2019
					g
3.Incoming Resources from Charitable			Activities
Examination fees				303	857
School fees				556,017	427,538
School trips income				7,546	28,446
SEN fees				46,095	34,477
Swimming fees				7,197	11,740
Christ Church-Rent				11,129	15,000
Sundry income				5,686	5,394
Voluntary gifts —customers				6,000	6,230
Hiding Place expenses				80	1,738
Stafftraining income				161
				640414	531,420
				2020	2019
4.Investment Income
Interest received				380	176
				Total	Funds
				2020	2019
5.Other:
Activities for Generating		Funds
School shop/clothing	sales				1,090
Bursary fund					450
Building maintenance/renovation				983
Website development					3,200
Sofhvare					500
Sundry (Playground	fund. Cakes etc)				1,524
				983	6,764
HMRC Government	Grants			42,558

For the ear en	ded 3	1"	Au ust 2020 cont	inued
				2020	2019
6.Fundraising	Trading
Cost ofsales				213	341
				Total Funds
				2020	2019
7.Charitable Activities
Wages and salaries				440,291	417,347
Peripatetic teachers					132
SEN support				1,757	1,637
StaffCRB checks				833	1,084
Rent and rates				13,236	11,274
Hire offacilities				1,923	5,058
Insurance				8,668	9,162
Heat and light				17,949	18,245
Repairs and maintenance				17,405	12,220
Ground maintenance				3,276	2,625
Bad debts				5,000	5,000
Bank charges and interest				12,285	14,253
Donations and gills				887	196
Education materials				10,580	8,104
Examination fees				5,460	3,887
Licences etc				957	1,068
Motor and travel	expenses			5,125	6,608
Printing, postage	and stationery			1,961	6,509
Refreshments				1,066	1,517
School trips expenses				5,670	25,734
Conference/staff	training		costs	2,174	3,363
Sub scriptions				2,128	2,564
Telephone				1,970	1,900
Sundries				4,783	2,055
Depreciation				26,184	24,669
Sports facility expenses				775	1,338
Overseas travel				3,391	3,157
Bursary Fund				79,862	3,980
				675,596	587,549
				2020	2019
8.Other Costs
Legal and professional		costs		7,963	5,115
Independent examination				2,550	2,200
				10,513	7@15

For the ea	r ended 31"Au ust 2020 continued
		2020	2019
9.Net Outgoing Resources
Net outgoing	resources are stated after charging:
Depreciation	on tangible assets	26,184	24,669
Independent	examination	2,550	2,200
		28,734	26,869
		2020	2019
10.StaffCosts
Wages and salaries		429,636	407,747
Social Security costs		12,412	11,369
		442,048	419,116

	2020	2019
Building maintenance	2	2
Teaching and support staff	24	28
OIIIce administration	3	3

12.Tangible Fixed Assets
		School &	Fixtures
	Freehold land	Office	fittings &	Motor
	&Buildings	Equipment	Equipment	Vehicles	Total
		g
Cost
As at 1"September 2019	1,142,313	27,561	4,280	7,075	1,181,229
Additions	3,105	9,996			13,101
Disposals
As at31"August 2020	1,145,418	37,557	4,280	7,075	1,194,330
Depreciation As at 1"September 2019	98,979	22,592	3,146	4,834	129,551
Charge for the year	22,908	2,547	169	560	26,184
Dispo sais
As at31"August 2020	121,887	25,139	3,315	5,394	155,735
Net BookValue
As at31"August 2020	1,023,531	12,418	965	1,681	1&038,595
As at 31"August 2019	1,043,334	4,969	1,134	2,241	1,051,678

15.Creditors: Amounts falling due within	one year.
	2020	2019
Trade creditors	8,806	21,322
Other taxes and Social Security costs	1,554	4,583
Accruals and deferred income	47,553	38,768
Loans	276,462	276,462
Wages Creditor		2,147
	334875	343882

16.Analysis ofNet Assets by	Fund
	unrestricted	Restricted
	Funds	Funds	Total
Fixed assets	49,415	989,180	1,038,595
Current assets	181,308		181,308
Current liabilities	(49,040)	(285,335)	(334,375)
Fund balance	181,683	703,845	885,528

17.Movem	e	nt ofFunds
			As at					As at
			01/09/2019	Incoming	Outgoing	Revaluation	Transfers	31/8/2020
Unrestricted		funds	105,448	751,454	(684,020)		8,801	181,683
Restricted	funds
Revaluation			696,449					696,449
Loan Fund			3,536				(3,535)
Gas Pipe Project			7,150				(3,973)	3,177
Accounting		Software	500		(500)
Playground		Improvement	1,150				1,907	3,057
Website Development			3,200				(3,200)
Romanian	Fund		733	2,230	(1,802)			1,161
Total Funds			712,718	2430	(2302)		(8,801)	703,845

18.Fund Details
Details ofthe various	funds held by the charity are as follows:
Name offund		Description, nature and purpose ofthe fund
Unrestricted Funds
General fund		Any monies not included in any other fund
Restricted Funds
Gas Pipe Project		Fund set up for underground pipe layout &om main road into the school.
Repairs ofFront Windows		Fund set aside for the repairs offront window	in 2015/2016
Reserve Fund		A reserve fund has been created by allocating	f500per	month to the fund.
Building Renovation	(LOAN)	Loans Fund towards the ongoing building	renovation	in the school.
Romanian Fund		Funds for Romanian school trip.
Website Project		Gift off3,200 for anew website -the site is	now operational.
Playground Fund		Gift towards the repairs ofthe school playground.
Software		Gift off500to update the accountancy software.