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2021-08-31-accounts

For the
ear ended 31
Au ust 2021
Contents Page
Contents
Legal and Administration
Directors and Trustees' Report 3-10
Independent
Examiners
Report
Statement ofFinancial Activiiies and Income and Expenditure Account 12
Balance Sheet 13
Notes to the Financial Statements 14-21
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 13aJanuary 2000as
amended
on the 24
August 2000.
Registered Office: Overbury
Street
Liverpool
L73HL
Principal Business Address: Overbury
Street
Liverpool
L73HL
Directors/Trustees: WF Sopwith
MD Lewis
PN Moffat (retired 01/07/21)
JLOliver.
Head Teacher: R0FBoulton
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
Skehners dale
WNS 6WT

Statement o fFinancial Activ fFinancial Activ fFinancial Activ ities and Incom ities and Incom e and Ex enditur e
Account
For the
ear
ended 31uAu st2021
Unrestricted Restricted Total Funds
Funds Funds 2021 2020
Income
Income and endowments from Note
Donations and legacies 89,545 89,545 69,549
Charitable activities 573,494 573,494 640,214
Investment Income 132 132 380
Other 983
Government Grants 609 609 42,558
Total 663,788 663,788 753,684
~E*
Chtu
Expenditure on
Raising funds 53 53 213
Charitable
activities
644,485 644,485 675,596
Other 8,736 8,736 10,513
Total 653,274 653,274 686822
Net Income/(Expenditure) 10,514 10,514 67,362
Transfers 17 3,677 (3,677)
Net Movement in Funds 14,191 (3,677) 10,514 67,362
Revaluations 17
Reconciliation ofFunds
Funds brought forward at 1a September 2020 181,683 703,845 885,528 818,166
Funds carried forward at31oAugust 2021 195,874 700,168 896,042 885,528

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

Total Funds Total Funds
2021 2020
2.Voluntary Income
Sundry donations 79,744 65,759
Income tax recoverable 9,801 3,790
89,545 69,549
2021 2020
3.Incoming Resources from Charitable Activities
Examination fees 778 303
School fees 493,096 556,017
School trips income 11,578 7,546
SEN fees 50,031 46,095
Swimming
fees
1,136 7,197
Christ Church-Rent 12,002 11,129
Sundry income 4,417 5,686
Voluntary
gifts —customers
6,000
Hiding Place expenses 456 80
Stafftraining income 161
573,494 640414
2021 2020
4.Investment Income
Interest received 132 380
Total Funds
2021 2020
5.Other:
Activities for Generating Funds
School shop/clothing sales
Bursary fund
Building maintenance/renovation 983
Website development
Sofbvare
Sundry (Playground fund. Cakes etc)
983
HMRC Government Grants 609 427558

2021 2020
6.Fundraising
Trading
g
Cost ofsales 53 213
Total Funds
2021 2020
7.Charitable
Activities
Wages and salaries 477,721 440,291
SEN support
StaffCRBchecks
3,456
453
1,757
833
Rent and rates
Hire offacilities
12,939
2,548
13,236
1,923
Insurance 10,022 8,668
Heat and light 18,794 17,949
Repairs and maintenance 18,912 17,405
Ground maintenance
Bad debts
Bank charges and interest
4,587
(5,000)
12,193
3,276
5,000
12,285
Donations
and gifts
2,894 887
Education materials 11,522 10,580
Examination
fees
Licences etc
5,249
469
5,460
957
Motor and travel expenses 5,809 5,125
Printing,
postage and stationery
4,709 1,961
Refreshments
School trips expenses
217
12,240
1,066
5,670
Conference/staff
training costs
4,179 2,174
Subscriptions 3,169 2,128
Telephone 4,076 1,970
Sundries 2,257 4,783
Depreciation 31,070 26,184
Sports facility expenses 775
Overseas travel 3,391
Bursary Fund 79,862
644,485 675,596
2021 2020
8.Other Costs
Legal and professional costs 6,336 7,963
Independent
examination
2,400 2,550
8,736 10,513

2021 2020
8
9.Net Outgoing Resources
Net outgoing resources are stated after charging:
Depreciation on tangible assets 31,070 26,184
Independent examination 2,400 2,550
33,470 28,734
2021 2020
10.StaffCosts
Wages and salaries 469,077 429,636
Social Security costs 12,100 12,412
481,177 442,048
2021 2020
Building maintenance 2 2
Teaching and support staff 30 24
Office administration 3 3

12.Tangible Fixed Assets
School 4h Fixtures
Freehold land OAice fittings 4k Motor
th Buildings Equipment Equipment Vehicles Total
Cost g
As at 1"September 2020 1,145,417 37,558 4,280 7,075 1,194,330
Additions 10,148 6,900 11,000 28,048
Disposals
As at31"August 2021 1,155,565 44,458 4,280 18,075 1,222,378
Depreciation
As at 1"September 2020
Charge for the year
121,887
23,110
25,139
4,645
3,315
145
5,394
3,170
155,735
31,070
Disposals
As at31"August 2021 144,997 29,784 3,460 8,564 186,805
Net Book Value
As at31"August 2021 1,010,568 14,674 820 9,511 1,035,573
As at31"August 2020- 1,023,530 12,419 965 1,681 1,038,595
2021 2020
13.Stocks g
Oil 2,709 653
Educational materials 1,440
4,149 653

15.Creditors: Amounts
falling due within
one year.
2021 2020
Trade creditors 24,520 8,806
Other taxes and Social Security costs 2,956 1,554
Accruals and deferred income 40,712 47,553
Loans 278,462 276,462
346,650 334,375

16.Analysis ofNet Assets by Fund
Unrestricted Restricted
Funds Funds Total
Fixed assets 46,393 989,180 1,035,573
Current assets 207,119 207,119
Current liabilities (57,638) (289,012) (346,650)
Fund balance 195,874 700,168 896,042
17.Movement ofFunds
As at As at
01/09/2020 Incoming Outgoing Revaluation Transfers 31/8/2021
8 g g
Unrestricted funds 181,683 663,78 653+74 3,677 195,874
Restricted funds
Revaluation 696,449 696,449
Gas Pipe Project 3,177 (3,177)
Playground
Improvement
3,057 3,057
Romanian
Fund
1,162 (500) 662
Total Restricted Funds 7035845 (3,677) 700,168
Total Funds 885,528 663,788 653,274 896,042