## Dignity, agency, **Limited** power
# 2023 annual review and financial statements
**Church Action on Poverty Limited**
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Reference and administrative information
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## **Charitable company details**
**Charity registration number:** 1079986 **Company registration number:** 3780243
## **Registered office and operational address**
28 Sandpiper Court Water’s Edge Business Park Modwen Road Salford M5 3EZ
## **Trustees (Council of Management)**
_Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:_
John Allison-Walsh
Gemma Athanasius-Coleman _(from November 2022)_
Stef Benstead _(Vice Chair from November 2022)_ Margaret Cairney Andrew Connell John Dale _(Chair)_ Sandra Dutson Charles Elliott _(Treasurer from November 2022)_ Urzula Glienecke _(until November 2022)_
Helen Goodman Martin Green _(until February 2023)_ Lydia Groenewald _(Treasurer until November 2022)_
Richard Machin Phil McGrath _(Vice Chair until November 2022)_ David Primrose _(Vice Chair from November 2022)_ Anthony Woods _(until November 2022)_
## **Key management personnel**
Niall Cooper _(Chief Executive Officer)_ Kathryn Cheetham _(Programme Manager and Company Secretary, until December 2022)_
Lindsey Hall _(People, Partnerships and Learning Manager, from May 2023)_
James Henderson _(Your Local Pantry Network Development Manager)_ Liam Purcell _(Communications and Supporter Relations Manager)_
## **Staff**
Gavin Aitchison Marcia Brown _(until September 2022)_ Rachel Brown Jessica Clark _(from September 2022)_ Felicity Guite Shabir Jivraj _(from March 2023)_ Joyce Kay _(until March 2023)_ Piers Lidvall _(from February 2023)_ Gloria Martin _(until November 2022)_ Sarah Purcell _(until November 2022)_ Chris Shelley Kate Simcock _(from January 2023)_ Jessica Waylen _(until July 2022)_
## **Freelancers and consultants**
Deirdre Brower Latz, Nazarene Theological College Jennifer Graham, Feeding Liverpool Shabir Jivraj, Thrive Together Birmingham _(until March 2023)_ Carmel Murphy Elliott, Urban Life Jane Perry Sarah Purcell Sandra Rice, Migrant Support Penelope Rodie Dr Fiona Tweedie
## **Independent examiner**
Jennifer Daniel FCCA DChA Slade & Cooper Limited Beehive Mill Jersey Street Ancoats Manchester M4 6JG
## **Bankers**
National Westminster Bank plc 11 Spring Gardens, Manchester M2 1FB Triodos Bank Deanery Road, Bristol BS1 5AS
Karen Wilson _(Finance Manager and Company Secretary, from January 2023)_
**2023 annual review and financial statements**
**3**
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Introduction
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We have now all worked through the crisis of Covid which forced on us new ways of working. Now in post-Covid times we have adjusted to much working time still being from home but also have adapted our premises to provide hot desking and for groups of staff to meet together in more comfortable surroundings. On behalf of the trustees I wish to thank all our staff for their hard and dedicated work.
In 2020 we had 11 staff, which has now expanded to 15, which demonstrates well the growing need for our work.
That we have been able to expand is a result of continued financial contributions from our many personal supporters and churches as well as the continued grants from many charities. For all these we give hearty thanks.
The work of Your Local Pantry has shown great growth. The network now comprises over 100 Pantries run by a wide array of local partners – with a target of at least 200 by the end of 2025.
During the year there has been the formation of a Senior Leadership and Management Team comprising Karen Wilson (Finance), Liam Purcell (Communications), James Henderson (Your Local Pantry) and Lindsey Hall (People, Partnerships and Learning). all responsible for their own areas of work under the direction of Niall Cooper as Chief Executive.
Sadly during the year our Finance Manager, Marcia Brown, retired through ill-health, and we also saw the resignation of Lydia Groenewald as our treasurer. I thank them both for their work over many years.
The celebration of 40 years of Church Action on Poverty was marked both by the publication of our book _Dignity, Agency, Power_ and many local events as part of our Pilgrimage on the Margins. For me personally it was a great privilege to be part of the week on Iona.
By the time of our 2023 Annual General Meeting, I will be 81 and had the privilege of serving as Chair of trustees for three years. I have noticed a slowing down and concluded that it is time for a younger person to take on this work. I would like to take this opportunity to thank all the trustees for the time and care that they give to the charity’s work.
John Dale (Oct 7, 2023 13:00 GMT+1)
**John Dale, Chair of Council of Management July 2023**
**Church Action on Poverty Limited**
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## **Our vision**
- We put **gospel values of justice and compassion** into practice.
- Our vision, as a Christian organisation, is that the UK **can and must be transformed into a country where everyone can live a full life, free** .
- **from poverty**
- Poverty is an **outrage against humanity** . It robs people of dignity, freedom and hope, of power over their own lives. We believe that our vision – an end to poverty in the UK – can become a reality.
- To realise our vision, our long-term goal is to build a **powerful social movement** with people and communities struggling against poverty to reclaim dignity, agency and power together.
## **Our values**
- We believe in freedom from oppression, equality, hope for a better and a fairer world
- We are all made in the image of God and therefore all people are of intrinsic equal value; we believe in inclusivity, respect and care for others, and responsibility
- We affirm people’s inherent power to generate solutions to the problems they face; to have their own voice, ownership and power, and a right to learning
- We believe in naming, fighting and challenging injustice, being prophetic, and speaking truth to power
- We believe in establishing trust, and valuing people’s unique contribution and voice
- We believe in going the extra mile; long-term commitment to communities, seeing it through and seeing change happen
**2023 annual review and financial statements**
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Objectives and activities
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## **Mission**
To work with people living in poverty, the churches and others to overcome poverty in the UK.
## **Objects**
- To promote and advance the education of the public in matters relating to poverty and to raise the level of awareness and understanding of poverty in the United Kingdom.
- To advance the education of the public by promoting research and study into poverty and to provide and encourage investigation into the problems faced by the poor in the United Kingdom and to publish the results.
- To advance the education of the public in the part that the churches can play in meeting the needs of those members of society whose development and participation in society is impaired by poverty.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity’s aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
_These objects have been extracted from our Memorandum of Association._
The trustees present their report and the independently examined financial statements for the year ended 31 March 2023.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
**Church Action on Poverty Limited**
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## **Achievements, performance and beneficiaries**
**The charity's main activities and who we try to help are described below. All our charitable activities focus on the United Kingdom, and are undertaken to further Church Action on Poverty Ltd’s charitable purposes for the public benefit.**
## A movement is growing that aims to reclaim dignity, agency and power together
**Especially during this 40th anniversary year, Church Action on Poverty worked hard to engage with churches, our supporters, and our partner organisations. Together we’re a powerful movement, and we know working in partnership is the only way to end UK poverty.**
## **Who’s involved?**
- **10,000+ followers** in print and online
- **3,000 individual donors**
- **500 donor churches and groups**
- **100 churches** taking part in Church Action on Poverty Sunday
**At our Yorkshire roundtable, church leaders listened to people with lived experience of poverty**
**“Bringing people with lived experience around the table… Let’s create our own table, and we’re all part and equal around that table and issues are discussed. Reality is put to the statistics and together we collaborate and work out a way forward. So the approach is very participatory, very collaborative.”** _**Tracey Herrington, Addressing Poverty Through Lived Experience Collective**_
## What difference did we make?
- **Donors generously responded to our anniversary appeal – we recruited new regular givers and raised over £40,000.**
- **We celebrated our history while building towards a more hopeful future.**
- **Pilgrimage events celebrated our partners in communities across the UK.**
- A **creative collective** of theologians, writers and poets
- Other **partner churches and groups** across the UK
## **What did we do together?**
- On **Church Action on Poverty Sunday** in February, churches across the UK held special services and raised funds to help reclaim dignity, agency and power.
- We marked our **40th anniversary** by working with Wild Goose Publications to publish _Dignity, Agency, Power_ – an anthology of prayers, poems, reflections and stories from our 40 years of acting together for change; and held a special funding appeal.
- Through the year, we held a **Pilgrimage on the Margins** , with listening events hosted by our partners in many parts of the UK, and a special gathering on Iona in July.
- In the autumn, we organised a **roundtable event with the Archbishop of York,** where people with lived experience of poverty told their stories and discussed with church leaders how churches can be more committed to tackling poverty,
**“An unshakeable commitment to human dignity, and challenging the poverty that is a violation of that dignity, has been at the heart of Church Action on Poverty’s vision, values and practice for its 40 years.”** _**Kathy Galloway, former head of Christian Aid Scotland, writing in the foreword to**_ **Dignity, Agency, Power**
- **Our roundtable event amplified voices that are not usually heard.**
**2023 annual review and financial statements**
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## People and communities are becoming storytellers and advocates for change
**We know that to change minds and inspire hope, we and our partners need to communicate effectively about poverty and its solutions. In all Church Action on Poverty’s communications, we try to shine a light on our amazing partners, and on people whose lived experience of poverty makes them the real experts.**
## **Who’s involved?**
**All Church Action on Poverty staff, partners, supporters and participants in our programmes** . We are all storytellers and storysharers. We are at the heart of a big movement, and others look to us to shape the story. We aim to set the tone!
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Mary Passeri is a food justice
activist from York
Photo by David Harrison
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## **What did we do together?**
- We explored and learned how we can tell **stories that are based in hope** rather than focused on problems.
- We **worked with partners,** listening and ‘passing the mic’ to let them tell their stories and strengthen the movement as a whole.
- We **got creative** , using resources like our photo calendar to tell stories in new ways.
- We worked with the community in Kensington Fields, Liverpool, to produce an amazing **‘Made in Britain’ film** with _The Guardian._
- We created spaces in our blog and newsletter for people to **tell their own stories.**
**74,000 people watched the ‘Made in Britain’ film made by local people in Kensington Fields**
**Scan to watch the inspiring film**
**The sense of being able to**
**use my voice, and being**
**but through being part of I will not let this work with Church Action on Poverty,**
## What difference did we make?
- **74,000 people watched the Liverpool film we helped make, and the impact report by** _**The Guardian**_ **was very positive.**
- **We redesigned our storytelling approach, and published powerful, positive stories from people we work with.**
**Scan to watch the animation we created to introduce Church Action on Poverty’s values and vision**
- **We shared people in poverty’s hopes, aspirations and ideas, including at acute political moments such as Budget Day.**
- **Tens of thousands of people learned about Your Local Pantry through our collaborative work in Peckham, and through positive news reports.**
- **We introduced people with experience of poverty to the Archbishop of York, had a wide-ranging discussion together, and secured media coverage.**
**Church Action on Poverty Limited**
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## We’re working with partners to raise voices and show community
**In October 2022, Church Action on Poverty coordinated and supported the third annual Challenge Poverty Week in England and Wales.**
## **Who’s involved?**
- The Week is run by a **range of partners** including other charities, regional networks, local authorities, churches, and others. See the full list at
- https://challengepoverty.co.uk/about-us.
## What difference did we make?
- **Over 140 organisations are now involved in Challenge Poverty Week England and Wales.**
- **Over 90 events took place during the week, foregrounding the voices of people in poverty and sharing hope.**
- **Online content related to the week was viewed over 13,000 times.**
- **The week continues to grow its impact every year. Find out what’s next at www.challengepoverty.co.uk**
- **Local groups and projects** across the two nations take part by organising their own events or speaking out and sharing stories during the week.
- We coordinate each year’s events with our counterparts who run Challenge Poverty Weeks in **Scotland and London.**
## **What did we do together?**
Together with our partners, Church Action on Poverty...
- Produced a toolkit and other resources to help participants run events and actions highlighting the theme of ‘dignity’ and responses to the cost-of-living crisis.
- Ran online training events and briefings to help people prepare for the week.
- Coordinated activities and events during the week, amplifying voices and sharing stories.
## **90+ events… 140 organisations… 13,000 views online…**
**Partners in Cornwall led the way with a huge number of coordinated local events, where projects engaged with local councillors and other decision-makers**
## **“The support provided helped make our event successful and made it so much easier to organise”**
**Your Local Pantries like St George’s in Liverpool were among the projects taking part in Challenge Poverty Week 2022**
_**Feedback from a project that took part in Challenge Poverty Week 2022**_
**2023 annual review and financial statements**
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## We’re led by real experts speaking out for change
**Change happens when people come together and demand it. Our new Speaking Truth To Power programme helps that to happen. It supports people with direct experience of UK poverty to speak up and take action on its root causes.**
## **Who’s involved?**
- We have brought together a **national panel** of over a dozen experts by experience from across the country, who meet regularly on Zoom and receive training and support.
- We’re working with **partners** Pecan, Feeding Liverpool, St Andrew’s Community Network, Lewes Food District Partnership, and Westminster Caritas to set up regional panels, training and supporting people with lived experience.
## **What did we do together?**
- Together with our partners, we run design meetings to co-design how the programme will function, adapting it to meet the needs and challenges of each community.
- We have brought the national panel together to respond to key events like the UK Budget, and to share their thoughts on what needs to change with journalists.
- As the programme progresses, we will launch campaigns and actions to tackle issues raised by participants.
## **I enjoyed communicating**
##
## **with a diverse**
## **and proactive group**
## What difference did we make?
## **LOVED the truth to power**
**blog today, Church Action –**
**that was superb!**
- **Participants are developing the skills, training and support to speak confidently and powerfully to local and national media, politicians and other power-holders.**
- **As people become effective campaigners and spokespeople in their own right, they will inspire others to action.**
**Church Action on Poverty Limited**
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## The growing network of Pantries builds dignity, choice and hope
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Your Local
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**Pantries soften the blow of high living costs, and create the conditions for communities to grow and thrive together. Each one operates as a member-led neighbourhood hub, often serving as a springboard to other community initiatives, opportunities and ideas.**
## **Who’s involved?**
- Church Action on Poverty manages the Local Pantry network as a **social franchise,** in partnership with SKylight who developed the model. We provide support and resources that enable partner organisations across the UK to set up and run their own Pantries.
- In 2022 we announced a major new partnership between our Pantry network and **The Co-operative** .
**Dozens of new Pantries opened this year**
## **What did we do together?**
- We opened **growing numbers of new Pantries** .
- Our first **national conference** in September was attended by over 90 Pantry staff and volunteers from across the UK.
- We launched our **partnership with the Co-op** with a special event at Peckham Pantry in November, and a huge advertising and social media campaign over Christmas, fronted by celebrity chef Big Zuu.
- We launched a new model for **mobile Pantries** , enabling people to access good food and other services in more remote areas.
## **I hope that by visiting Peckham**
**We launched our partnership with The Co-op**
## **Pantry and cooking up some**
**healthy, tasty and more affordable**
## **meals with the team, more**
**Our first conference brought the network together**
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people in need will seek
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## What difference did we make?
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Big Zuu helped Your Local Pantry
reach a huge audience this year
out Your Local Pantry
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- **By the end of the year there were over 90 Pantries in the network.**
- **Over 30,000 households were accessing good food with dignity, choice and hope through membership in a Pantry.**
- **Videos and posts about our partnership with the Co-op were viewed over 300 million times.**
- **Pantries received widespread media coverage, making more people aware of the difference they can make.**
**2023 annual review and financial statements**
**11**
## Exploring what it means to be a church on the margins
## Church on the margins
**It doesn’t matter who you are or what you are … in Christ’s eyes we’re all the same. Everybody in God’s eyes is welcome.”**
In 2023, we completed the a three-year research project, exploring how much churches adhere to the gospel priority to be a ‘church on the margins’.
_**Research participant from a church in Brunswick, Manchester**_
## **Who’s involved?**
- Our research team worked closely alongside a number of churches in marginalised communities across Greater Manchester.
## What difference did we make?
- Work was funded by the Sir Halley Stewart Trust, the Methodist Action on Poverty and Justice fund, and the Society of Jesus.
- **The stories we shared will challenge churches to reinvest in poorer communities instead of withdrawing.**
## **What did we do together?**
- In February 2023, we published two reports telling two sides of the story. _Is the Church losing faith in low-income communities in Greater Manchester?_ shows alarmingly that significantly more churches have closed in low-income areas than in more affluent areas in Greater Manchester over the past ten years. But in _What does it mean to be a church on the margins?,_ we share experiences of presence, hospitality, persistence and faith, drawn from listening to faithful Christian members of what are too often labelled as failing churches and communities.
- **We’re already working in partnership with the Methodist and United Reformed Churches on their own ‘Church on the Margins’ programmes.**
- Both reports are available for download from www.church-poverty.org.uk/cotm
## Upholding people’s dignity and self-reliance
A Self-Reliant Group (SRG) is a group of friends who support each other and meet regularly; makes its own decisions; shares skills and learns together; and saves together.
## **Who's involved?**
Church Action on Poverty works with **partners** to support and grow a **network of Self-Reliant Groups** across the UK. Key partners include Purple Shoots, Trust Leeds, WeMove (Rotterdam), Migrant Support, and St Leonard’s Bootle.
## **What did we do together?**
- We held regular **‘Self-Reliant Brews’,** online gatherings to build community and offer support for people in the SRG movement.
- We held a North West **‘peer gathering’** in June 2022, and ran workshops about SRGs at the **Your Local Pantry conference** in September 2022.
- With our partner Purple Shoots, we supported the development of new approaches to help **churches set up and support SRGs.**
- With our partner St Leonard’s Bootle, we helped establish the **first SRG in a Local Pantry.**
**“It feels like they’ve flown… There’s a new confidence, a new self-belief. People are saying ‘You know what? We can do it!’”** _**Jo Seddon, St Leonard’s Bootle**_
## What difference did we make?
- **People across North West England continued to gain dignity and mutual support by being part of SRGs.**
- **New approaches will connect SRGs, Pantries and churches together, supporting one another as part of a wider movement to reclaim dignity, agency and power.**
**Church Action on Poverty Limited**
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## We’re growing our own capacity to support a movement and work for change
**Church Action on Poverty has a responsibility to speak out for change – and to maximise our impact by making the best possible use of our resources and the generous donations of our supporters.**
## **Who’s involved?**
Despite a challenging environment and big changes in our staff team, our invaluable **support and admin team** have done great work this year to grow our capacity.
## **What did we do together?**
- We introduced or further developed **IT systems** that help us deliver and monitor all of our work more effectively. Salesforce tracks our relationships with donors and partners; Google Workspace helps us communicate effectively and manage our projects; Quickbooks manages our finances in a clearer and more accountable way; Equals cards allow staff to pay for workrelated expenses efficiently; and BrightHR helps us support our team to do the best work possible.
- We redeveloped our **office space and working patterns** to enable teams to work better together using the hybrid working patterns we’ve adopted since lockdown. Our office now has hot desks, and space for staff to meet and work together creatively when we’re not working from home.
- We invested time in **learning and growing together as one team** , identifying and making best use of all our strengths.
- We **lived out our values** . We’re a Living Wage Employer for all staff, including contractors like cleaners. We publish the ratio between the salary of our lowest- and highest-paid team members. And we’re developing a new equal pay policy.
## What difference did we make?
- **We’re setting an example in tackling pay inequality by being a Living Wage employer, maintaining the ratio between our lowest and highest salaries at just 2:1, and investing in our team.**
- **New systems enabled us to save thousands of pounds that can now be used to fund our work to reclaim dignity, agency and power.**
- **We’ve built s trong, happy teams of staff**
- **who are passionate and committed to growing the movement.**
**We reorganised our office space to suit hybrid styles of working, with hot desks and room for creative discussions and meetings**
**2023 annual review and financial statements**
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Financial review
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This year has seen a change in personnel, with the appointment of a new Finance Manager and Treasurer. We moved to QuickBooks at the beginning of the financial year and with this went completely paperless.
Total income from grants has increased in the current year due to the partnership with The Cooperative. Encouragingly, donations from committed individuals and churches have remained steady, and we offer sincere thanks to all those who continue to support us, when those with lived experience of poverty need our support more than ever.
This has been another positive year for Church Action on Poverty, with established projects continuing and newer initiatives developing. We generated an unrestricted surplus before transfers between funds of £89,465 in 2023 (2022: £19,152). Unrestricted donations from committed individuals, local churches and legacies (including Gift Aid) has seen a slight decrease in 2023, to £199,693 (2022: £210,673). Total unrestricted funds carried forward (including designated funds) were £113,180 (2022: £132,300). Unrestricted funds are vital to finance the core costs of the charity, which continue to be carefully managed. They also fund campaigns and events which underpin so much of the charity’s impact.
A designated fund was established in 2017 to ring-fence a proportion of unrestricted funding for special projects. During the year the fund was fully spent and at the end of the financial year the fund balance is £0 (2022: £14,607).
During 2023 it has been encouraging to see many of our programmes continue to develop and expand. We have strong relationships with our funders, who increasingly provide us with committed funding for programmes that will continue for multiple years.
- Funding from The Cooperative, the Robertson Trust, the John Laing Charitable Trust and St Andrews Community has enabled the Pantry network to expand substantially, as the need for food security grows. Membership subscriptions are received to facilitate our support for all Pantries.
- Continued funding from the Tudor Trust, as well as extra funding from Paracletos and the Manchester Guardian Society have provided funding for our work of supporting the expansion of the network of Self-Reliant Groups.
- The Church on the Margins project has continued to receive funding from the Sir Halley Stewart Trust, as well as extra funding from the Methodist Church and the United Reformed Church, allowing it to flourish.
- Funding from the Joseph Rowntree Foundation, The Cooperative and The Manchester Guardian Society has allowed the Speaking Truth to Power programme to develop further.
We are very grateful to all our funders, and further details about who has funded which programmes can be found in note 4.
Total restricted funds carried forward were £4,599 (2022: deficit of £161,546). The carried forward balance of restricted funds of £107,497 (2022: £102,898) relates to programme funding for long-term projects continuing in 2023 and beyond.
## **Reserves policy**
Reserves are held to build resilience and capacity, and to allow Church Action on Poverty to continue its activities in the event of a short-term reduction in income.
In 2023 the Council of Management reviewed how it calculates the level of free reserves deemed necessary. Factors such as the cost of operating without any programme recharges (restricted grants cover some unrestricted costs) and the cost of winding up the organisation in an orderly way were considered. This led the Council to conclude that a range of £53,000 to £84,000 of free reserves is appropriate at this time. At the end of 2022–23 the level of free reserves (i.e. unrestricted general funds) was £113,180 (2022: £117,693), which sits comfortably inside the policy range. Given the ongoing economic uncertainties, this is considered acceptable and reassuring as we continue our ever more vital work.
The organisation’s current position compared to the policy’s range is considered at every Council of Management meeting, and the appropriate range of free reserves is considered every three years, or when there is a significant change in circumstances.
Despite our free reserves decreasing slightly, we are in a strong financial position and with your continued support we will work hard to ensure that those experiencing poverty are supported and empowered, and that the structures that keep them in poverty are challenged.
**Church Action on Poverty Limited**
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Plans for 2023–24: Building a movement
to reclaim dignity, agency and power
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Church Action on Poverty remains committed to our core vision: that the UK can and must be transformed into a country where everyone can live a full life, free from poverty.
We will continue to work towards our ambitious new goal: over the next 5–10 years to work with churches, partners, people and communities struggling against poverty, to build a social movement to reclaim dignity, agency and power together.
In Church Action on Poverty’s experience, people who struggle against poverty on a daily basis have far greater insight not just into the challenges they face, but a really deep understanding of what needs to change, and some of the best ideas for doing so.
Transforming unjust structures is core to the mission of the church, but if we are serious about transforming the unjust structures then we have to be willing not just to speak truth to power, but to enable people to do so for themselves.
For Church Action on Poverty, making change happen must always start at local level, working with small groups of people to enable them to reclaim their own dignity, agency and power.
Our vision for building a social movement is rooted in this approach – finding ways to enable groups of people to come together in ways which are transformative. We will continue to do this by:
- Growing the number of partners we are working with across the UK to help grow a more powerful grassroots social movement to tackle poverty over the longer term.
- Continuing to expand grow the Your Local Pantry network, with a goal of 55 new Pantries this year, achieved as part of our partnership with the Cooperative.
- Continuing to support the growth of Self Reliant Groups, and expanding the number of partner organisations involved in this work.
- Continuing to develop our Speaking Truth to Power programme, to support a network of people with lived experience of poverty to speak their own truths to power both locally and nationally.
- Continuing to encourage church partners to explore what it means to be a Church on the Margins, including investing in supporting local leadership in marginal communities.
- Promoting key ‘movement building’ moments including Challenge Poverty Week, Church Action on Poverty Sunday, and a new Let’s End Poverty campaign, in with a range of partners, launching in autumn 2023.
We invite you to join together with us in this challenging and exciting task. Together, we can build dignity, agency and power. Together, we can transform the unjust structures of society.
## **Overall financial and fundraising aims**
- To ensure Church Action on Poverty is able to continue and extend its vital work, especially in the context of the ongoing cost of living crisis and wider economic uncertainty.
- To work towards a position where unrestricted income, i.e. that from our committed givers, is sufficient to cover the core costs of running the organisation.
- To strengthen our relationships with existing funders and donors, increasing their level of commitment and support.
- To continue to explore other ways of diversifying our income streams and reducing our dependence on restricted grant funding, including further growing the income as a result of the expansion of the Your Local Pantry network.
**2023 annual review and financial statements**
**15**
## **Structure, governance and management**
The organisation is a charitable company limited by guarantee, incorporated on 1 June 1999 and registered as a charity on 24 March 2000.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 11 to the accounts.
## **Trustee/director election**
Trustees/directors make up Church Action on Poverty’s Council of Management, the organisation’s governing body. Each year, one third of members of the Council of Management retire from office at the Annual General Meeting, all of whom are eligible for re-election. All members of Church Action on Poverty are invited to make nominations, and new Council of Management members are elected at the Annual General Meeting. Where there are specific gaps in skills or experience within the Council membership, the Council is empowered to co-opt one or more additional members until the following Annual General Meeting.
## **Trustee/director induction**
The new trustees/directors undergo an induction process which explains the staffing, structure, etc. of the organisation and a half-day session at the Church Action on Poverty offices with the Chair, Chief Executive and other Church Action on Poverty staff.
## **Organisational structure**
The full Council of Management meets a minimum of four times a year. The Council operates an annual planning cycle, including establishing and reviewing strategic priorities, agreeing and monitoring an organisational year plan, and other organisational and operational policies and priorities.
An Officers’ Group meets bi-monthly to discuss the more detailed operations of the charity. The Treasurer is in contact with the Finance Manager on a regular basis to specifically discuss finances. The senior staff meet regularly and the full staff team meets quarterly as part of the planning cycle.
## **Risk management**
The major risks facing the charity, as identified by the trustees, have continued to be reviewed and systems established to mitigate those risks.
The Council of Management reviews Church Action on Poverty’s risk register regularly. The potential likelihood and impact of each risk is considered and traffic-light colours are used. Probably unsurprisingly, the risk of a pandemic had not previously been explicitly considered, but the strength of Church Action on Poverty’s relationships with supporters, and the thoroughness with which other identified risks have been mitigated, ensured that the pandemic has not been financially detrimental to the charity.
In 2023, as in recent years, no financial risks have been identified as ‘red’. Ongoing risks that were identified include:
- **Lack of funds leading to a significant financial loss in the year** – this is mitigated by having a
- clear funding strategy and plans to diversify the funding sources further. Future funding forecasts are provided to the Council at each meeting so that the known end of funding agreements can be planned for. Budgets are managed carefully and cash flow considered regularly to ensure that the risk of a lack of funds is minimised.
- **Ageing supporter base** – this is mitigated by a creative supporter relations strategy for actively attracting new members, donors and legacies. Investment in a new website and database support this strategy.
- **Lack of unrestricted reserves** – while this was seen as a ‘red’ risk a few years ago it is no longer considered to be so. To mitigate this risk re-arising our reserves policy is clearly linked to our business plan (see details of our reserves policy above).
**Church Action on Poverty Limited**
**16**
Other risks identified as less significant include the risk of fraud and error occurring; inadequate reporting to funders; or inadequate insurance. All of these risks are considered regularly and action is taken to mitigate them when necessary. The Council also continues to take steps to reduce risk by holding cash reserves in a number of separate banking institutions.
## **Funds held as custodian trustee on behalf of others**
Church Action on Poverty does not currently hold any funds on behalf of any other charities.
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of Church Action on Poverty for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.
The trustees’ annual report has been approved by the trustees on 9 September 2023 and signed on their behalf by
John Dale (Oct 7, 2023 13:00 GMT+1)
**John Dale Chair of Council of Management**
**2023 annual review and financial statements**
**17**
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Independent examiner’s statement
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## **I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2023 which are set out on pages 14 to 30.**
## **Responsibilities and basis of report**
As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns 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.
## Jennifer Daniel
Jennifer Daniel (Oct 12, 2023 10:59 GMT+1)
## **Jennifer Daniel FCCA DChA Slade & Cooper Limited**
**Beehive Mill Jersey Street Ancoats Manchester M4 6JG Date…………………….**
**Church Action on Poverty Limited**
**18**
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Financial statements
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## **Statement of financial activities (including income and expenditure account) for the year ending 31 March 2023**
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Unrestricted Restricted Total funds Total funds
funds funds 2023 2022
Income from:
Donations and legacies [3] £199,693 £43,148 £242,841 £216,221
Charitable activities: grants [4] £23,500 £393,062 £416,562 £174,469
Subscriptions and other income [5] £108,631 £1,266 £109,897 £70,072
Investments [5] £451 £0 £451 £39
Total income £332,275 £437,476 £769,751 £460,801
Expenditure on:
Raising funds [7] £50,199 £0 £50,199 £48,092
Charitable activities [8] £192,611 £541,462 £734,073 £597,219
Total expenditure £242,810 £541,462 £784,272 £645,311
Net income/(expenditure) before net gains/(losses) £89,465 (£103,986) (£14,521) (£184,510)
on investments
Realised gains/(losses) on investments £0 £0 £0 £0
Unrealised gains/(losses) on investments £0 £0 £0 £0
Net income/(expenditure) for the year [10] £89,465 (£103,986) (£14,521) (£184,510)
Transfer between funds (£108,585) £108,585 £0 £0
Net movement in funds for the year (£19,120) £4,599 (£14,521) (£184,510)
Reconciliation of funds
Total funds brought forward £132,300 £102,898 £235,198 £419,708
Total funds carried forward £113,180 £107,497 £220,677 £235,198
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_**The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.**_
**2023 annual review and financial statements**
**19**
## **Balance sheet as at 31 March 2023**
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2023 2022
Current assets
Debtors [15] £97,125 £75,939
Cash at bank and in hand [16] £149,451 £185,721
Total current assets £246,576 £261,660
Liabilities
Creditors: amounts falling due in less than one year [17] (£25,899) (£26,462)
Net current assets £220,677 £235,198
Total assets less current liabilities £220,677 £235,198
- -
Creditors: amounts falling due after more than one year
Net assets £220,677 £235,198
The funds of the charity
Restricted income funds [18] £107,497 £102,898
Unrestricted income funds [19] £113,180 £132,300
Total charity funds £220,677 £235,198
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_**For the year ended 31 March 2023, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.**_
**Directors’ responsibilities**
- _**The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.**_
- _**The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.**_
_**These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.**_
_**The notes from page 20 to page 30 form part of these accounts.**_
**Approved by the trustees on 9 September 2023 and signed on their behalf by:**
## Charles Elliott
John Dale (Oct 7, 2023 13:00 GMT+1)
**John Dale, Chair**
Charles Elliott (Oct 5, 2023 14:41 GMT+1)
**Charles Elliott, Treasurer**
**Church Action on Poverty Limited**
**20**
## **Statement of cash flows for the year ending 31 March 2023**
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2023 2022
Cash provided by/(used in) operating activities [30] (£36,721) (£89,676)
Cash flows from investing activities
Dividends, interest, and rents from investments £451 £39
- -
Proceeds from sale of tangible fixed assets
- -
Purchase of tangible fixed assets
Proceeds from sale of investments - -
Purchase of investments - -
Cash provided by/(used in) investing activities £451 £39
Cash flows from financing activities
- -
Repayment of borrowing
- -
Cash inflows from new borrowing
- -
Cash provided by/(used in) financing activities
Increase/(decrease) in cash and cash equivalents in the year (£36,270) (£89,637)
Cash and cash equivalents at the beginning of the year £185,721 £275,358
Cash and cash equivalents at the end of the year £149,451 £185,721
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## **Notes to the accounts for the year ending 31 March 2023**
## **1 Accounting policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **a Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.
Church Action on Poverty Ltd meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
## **b Reconciliation with previous Generally Accepted Accounting Practice**
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
At the date of transition in applying the requirement to recognise liabilities arising from employee benefits, a liability was recognised for short-term compensated absence arising from employee entitlement of the parent charity to paid annual leave. The initial liability recognised at the date of transition was for the holiday entitlement carried forward and for the entitlement arising in the year which was due but not taken. The initial liability was for £3,748. No other restatements were required. In accordance with the requirements of FRS 102 a reconciliation of opening balances is provided.
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1 April 2021 31 March 2022
Fund balances as previously stated - -
Short-term compensated absences (£3,748) (£7,658)
Fund balances as restated (£3,748) (£7,658)
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**2023 annual review and financial statements**
**21**
## **c Preparation of the accounts on a going concern basis**
The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.
The trustees have made no key judgments which have a significant effect on the accounts.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.
## **d Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.
## **e Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **f Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
## **g Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
## **h Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds comprise the costs of fundraising and their associated support costs.
- Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
**Church Action on Poverty Limited**
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## **i Allocation of support costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities.
## **j Operating leases**
Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
## **k Tangible fixed assets**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
**Office fixtures and equipment 20%**
## **l Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **m Cash at bank and in hand**
Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **o Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **p Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **q Pensions**
Employees of the charity are entitled to join a defined contribution pension schemes on behalf of its employees. The assets of these schemes are entirely separate to those of the charity. The pension cost shown represents contributions payable by the charity on behalf of the employees. There were no outstanding contributions at the year end.
## **2 Legal status of the charity**
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 2.
## **3 Income from donations and legacies**
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Current reporting period Unrestricted Restricted Total in 2023
Donations £191,415 £43,148 £234,563
-
Legacies £8,278 £8,278
Total £199,693 £43,148 £242,841
Previous reporting period Unrestricted Restricted Total in 2022
Donations £210,673 £5,548 £216,221
- - -
Legacies
Total £210,673 £5,548 £216,221
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**2023 annual review and financial statements**
**23**
## **4 Income from grants**
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Current reporting period Unrestricted Restricted Total in 2023
Grants
Core campaigns and events
Marsh Christian Trust £2,000 - £2,000
Methodist Church £6,500 - £6,500
Paracletos £9,000 £9,000
CMW Charitable Trust £6,000 - £6,000
Speaking Truth to Power
-
Joseph Rowntree Foundation £65,500 £65,500
-
Co-op Community Partnerships Fund £59,318 £59,318
-
Manchester Guardian Society £1,000 £1,000
Self-Reliant Groups
Tudor Trust - £45,000 £45,000
Paracletos £1,000 £1,000
Manchester Guardian Society £1,000 £1,000
Your Local Pantry
-
Co-op Community Partnerships Fund £158,543 £158,543
Robertson Trust - £15,000 £15,000
-
John Laing Charitable Trust £12,900 £12,900
Feeding Liverpool (St Andrew’s Community -
£6,331 £6,331
Network)
Church on the Margins
-
Sir Halley Stewart Trust £10,488 £10,488
Methodist Church - £9,982 £9,982
United Reformed Church - £7,000 £7,000
Total £23,500 £393,062 £416,562
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**Church Action on Poverty Limited**
**24**
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Previous reporting period Unrestricted Restricted Total in 2022
Core campaigns and events
The Methodist Church £6,500 - £6,500
CMW Charitable Trust £10,000 - £10,000
HMRC JRS - £853 £853
Esmee Fairbairn Foundation - £5,800 £5,800
Poverty Media Unit
Anonymous trust £15,000 - £15,000
The Guardian Foundation - £4,000 £4,000
Your Local Pantry
John Laing Charitable Trust - £16,500 £16,500
Robertson Trust - £15,000 £15,000
Big Give £2,500 £2,500
Barrow Cadbury Trust - £400 £400
Self-Reliant Groups
Tudor Trust - £45,000 £45,000
Church on the Margins
Sir Halley Stewart Trust - £20,976 £20,976
MB Reckitt Trust - £2,000 £2,000
Food insecurity research
University of Sheffield - £29,940 £29,940
Total £31,500 £142,969 £174,469
5 Income from charitable activities
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Current reporting period Unrestricted Restricted Total in 2023
Subscriptions and other income £108,631 £1,266 £109,897
Total £108,631 £1,266 £109,897
Previous reporting period Unrestricted Restricted Total in 2022
-
Subscriptions and other income £70,072 £70,072
Total £70,072 - £70,072
6 Investment income
Current reporting period Unrestricted Restricted Total in 2023
Income from bank deposits £451 - £451
Total £451 - £451
Previous reporting period Unrestricted Restricted Total in 2022
Income from bank deposits £39 - £39
Total £39 - £39
7 Cost of raising funds
2023 2022
Staff costs £42,529 £40,990
Printing and postage £7,670 £7,102
Total £50,199 £48,092
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All expenditure on cost of raising funds is unrestricted.
**2023 annual review and financial statements**
**25**
## **8 Analysis of expenditure on charitable activities**
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Current reporting period Staff costs Operating costs Support costs Total in 2023
Core campaigns and events £93,810 £77,972 - £171,782
Special projects – Pilgrimage on the Margins £10,994 £7,091 - £18,085
Special projects – Social Change Agency £820 - - £820
Speaking Truth to Power £94,721 £5,081 - £99,802
Self-Reliant Groups £46,125 £13,529 - £59,654
Your Local Pantry £186,852 £148,467 - £335,319
Church on the Margins £21,635 £24,232 £45,867
Governance costs [9] - £2,744 - £2,744
Total £454,957 £279,116 - £734,073
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**----- Start of picture text -----**
Previous reporting period Staff costs Operating costs Support costs Total in 2022
Core campaigns and events £145,139 £98,144 (£8,359) £234,924
Special projects – Social Change Agency - £4,980 - £4,980
End Hunger UK £19,900 £321 £335 £20,556
Food Power £26,816 £1,118 - £27,934
Poverty Media Unit £8,405 £4,417 - £12,822
Self-Reliant Groups £36,217 £18,173 - £54,390
Your Local Pantry £56,682 £92,844 - £149,526
Church on the Margins £21,898 £9,215 - £31,113
Manchester Poverty Truth Commission £1,862 £8,084 - £9,946
Speaking Truth to Power £12,339 - - £12,339
Food insecurity research £23,491 £4,564 £8,024 £36,079
Governance costs [9] - £2,610 - £2,610
Total £352,749 £244,470 - £597,219
2023 2022
Unrestricted expenditure £541,462 £352,179
Restricted expenditure £192,611 £245,040
Total £734,073 £597,219
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**Church Action on Poverty Limited**
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## **9 Analysis of governance and support costs**
**----- Start of picture text -----**
Current reporting period Basis of Support Governance Total in 2023
apportionment
Accountancy services Governance - £1,900 £1,900
Trustees’ expenses Governance - £2,546 £2,546
Total - £4,446 £4,446
Previous reporting period Basis of Support Governance Total in 2022
apportionment
Accountancy services Governance - £2,132 £2,132
Trustees’ expenses Governance £478 £478
Total £2,610 £2,610
**----- End of picture text -----**
## **10 Net income/(expenditure) for the year**
**----- Start of picture text -----**
This is stated after charging/(crediting):
2023 2022
Auditor's remuneration - accountancy fees - £780
Auditor's remuneration - payroll bureau fees £760 £1,052
Independent examiner's fee £1,140 £300
11 Staff costs
Staff costs during the year were as follows:
2023 2022
Wages and salaries £371,086 £335,998
Social security costs £33,514 £26,983
Pension costs £36,488 £30,758
- -
Redundancy and termination costs
Total £441,088 £393,739
Allocated as follows:
2023 2022
Cost of raising funds £42,529 £40,990
Charitable activities £398,559 £352,749
Total £441,088 £393,739
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No employee has employee benefits in excess of £60,000 (2022: nil).
The average number of staff employed during the period was 11 (2022: 14).
The average full-time equivalent number of staff employed during the period was 9.6 (2022: 8.55).
The ratio between the salaries of the highest-paid and lowest-paid staff members was 2:1 (2022: 2:1).
The key management personnel of the charity comprise the trustees and the Leadership Team. The total employee benefits of the key management personnel of the charity were £155,041 (2022: £92,475).
## **12 Trustee remuneration and expenses, and related party transactions**
Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: nil).
6 members of the management committee received travel and subsistence expenses during the year of £2,546 (2022: £478).
Aggregate donations from related parties were £3,471 (2022: £1,145).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).
**2023 annual review and financial statements**
**27**
## **13 Government grants**
The government grants recognised in the accounts were as follows:
**----- Start of picture text -----**
2023 2022
HMRC JRS - £853
Total - £853
**----- End of picture text -----**
There were no unfulfilled conditions and contingencies attaching to the grants.
## **14 Corporation tax**
The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **15 Debtors**
**----- Start of picture text -----**
2023 2022
Grants receivable - £5,244
Other debtors £94,661 £66,972
Prepayments and accrued income £2,464 £3,723
Total £97,125 £75,939
**----- End of picture text -----**
## **16 Cash at bank and in hand**
**----- Start of picture text -----**
2023 2022
Cash at bank and in hand £149,451 £185,721
Total £149,451 £185,721
**----- End of picture text -----**
## **17 Creditors: amounts falling due within one year**
**----- Start of picture text -----**
2023 2022
Short-term compensated absences (holiday pay) £3,748 £7,658
Other creditors and accruals £22,151 £18,804
Total £25,899 £26,462
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**Church Action on Poverty Limited**
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## **18 Analysis of movements in restricted funds**
**----- Start of picture text -----**
Current reporting period Balance at 1 Income Expenditure Transfers Balance at 31
April 2022 March 2023
Poverty Media Unit £3,193 - (£3,193) - -
Self-Reliant Groups £12,997 £47,000 (£59,654) £343
Your Local Pantry £50,063 £232,188 (£335,319) £95,500 £42,432
Manchester Poverty Truth £1,975 - (£1,975) -
Commission
Church on the Margins £35,128 £27,470 (£45,867) £13,085 £29,816
Speaking Truth to Power (£1,278) £130,818 (£94,634) - £34,906
Social Change Agency £820 - (£820) -
Total £102,898 £437,476 (£541,462) £108,585 £107,497
Previous reporting period Balance at 1 Income Expenditure Transfers Balance at 31
April 2021 March 2022
-
Poverty Media Unit £12,015 £4,000 (£12,822) £3,193
Self-Reliant Groups £22,387 £45,000 (£54,39) - £12,997
Your Local Pantry £89,641 £39,948 (£149,526) £70,000 £50,063
End Hunger UK £42,570 - (£20,221) (£22,349) -
Food Power £25,445 - (£27,934) £2,489 -
Manchester Poverty Truth £11,921 - (£9,946) - £1,975
Commission
Church on the Margins £43,265 £22,976 (£31,113) - £35,128
Speaking Truth to Power £11,061 - (£12,339) - (£1,278)
Food insecurity research £6,139 £29,940 (£28,055) (£8,024) -
Social Change Agency - £5,800 (£4,980) - £820
GJRS - £853 (£853) - -
Total £264,444 £148,517 (£352,179) £42,116 £102,898
Name of restricted fund Description, nature and purposes of the fund
Self-Reliant Groups To grow a network of Self-Reliant Groups
Your Local Pantry To grow a network of Pantries offering dignity, choice and hope
Church on the Margins To explore how churches can better prioritise marginalised people and
communities
Speaking Truth to Power To train and support people with lived experience of poverty to campaign
for change
Social Change Agency To provide consultancy on strategic and financial modelling
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**2023 annual review and financial statements**
**29**
## **19 Analysis of movements in unrestricted funds**
|**Current reporting period**|**Balance**
**at 1 April**
**2022**|**Income**|**Expenditure**|**Transfers**|**Balance at 31**
**March 2023**|
|---|---|---|---|---|---|
|**General fund**|**£117,693**|**£328,797**|**(£224,725)**|**(£108,585)**|**£113,180**|
|**Designated funds**|**£14,607**|**£3,478**|**(£18,085)**|**-**|**-**|
|**Total**
**£132,300**
**£332,275**
**(£242,810)**
**(£108,585)**
**£113,180**
**Previous reporting period**
**Balance**
**at 1 April**
**2021**
**Income**
**Expenditure**
**Transfers**
**Balance at 31**
**March 2022**||||||
|**General fund**|**£140,538**|**£312,284**|**(£293,013)**|**(£42,116)**|**£117,693**|
|**Designated funds**|**£14,726**|**-**|**(£119)**|**-**|**£14,607**|
|**Total**|**£155,264**|**£312,284**|**(£293,132)**|**(£42,116)**|**£132,300**|
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Name of unrestricted fund Description, nature and purposes of the fund
General fund The free reserves of the charity available for general charitable use
Designated funds Unrestricted funds designated by the trustees for special projects and
described on page 13.
**----- End of picture text -----**
## **20 Analysis of net assets between funds**
**----- Start of picture text -----**
Current reporting period General fund Designated Restricted Total
funds funds
- - - -
Tangible fixed assets
Fixed asset investments - - -
Net current assets/(liabilities) £113,180 - £107,497 £220,677
Creditors of more than one year - - - -
Total £113,180 - £107,497 £220,677
Previous reporting period General fund Designated Restricted Total
funds funds
- - - -
Tangible fixed assets
Fixed asset investments - -
Net current assets/(liabilities) £117,693 £14,607 £102,898 £235,198
Creditors of more than one year - - - -
Total £117,693 £14,607 - £235,198
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## **21 Operating lease commitments**
The charity’s total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:
**----- Start of picture text -----**
Property Equipment
2023 2022 2023 2022
Less than one year £9,720 £9,720 £179 £1,258
One to five years £38,880 £38,880 - £179
Over five years £810 £10,530 - -
Total £49,410 £59,130 £179 £1,437
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**Church Action on Poverty Limited**
**30**
## **22 Reconciliation of net movement in funds to net cash flow from operating activities**
**----- Start of picture text -----**
2023 2022
Net income/(expenditure) for the year (£14,521) (£184,510)
Adjustments for:
Dividends, interest and rents from investments (£451) (£39)
Decrease/(increase) in debtors (£21,186) £160,213
Increase/(decrease) in creditors (£563) (£65,340)
Net cash provided by/(used in) operating activities (£36,721) (£89,676)
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**2023 annual review and financial statements**
**31**
## Where our money came from
**Donations and legacies: Grants: £242,841 (32%) £416,562 (54%) Subscriptions and other income: Investments: £109,897 (14%) £451 (<1%)**
## How we spent it
**----- Start of picture text -----**
Your Local Pantry:
£335,319 (46%)
Speaking Truth to Power:
£99,802 (14%)
Church on the Margins:
£45,867 (6%)
Speaking Truth to Power:
£8,939 (1%)
**----- End of picture text -----**
**Core campaigns and events: £171,782 (23%) Self-Reliant Groups: £59,654 (8%) Pilgrimage on the Margins: £18,085 (2%) Governance: £2,744(<1%)**
## **Find out more and get involved at www.church-poverty.org.uk**
28 Sandpiper Court, Water’s Edge Business Park, Modwen Road, Salford M5 3EZ
0161 872 9294
info@church-poverty.org.uk
@churchpoverty
Company limited by guarantee, registered in England and Wales, number 3780243. Registered charity number 1079986.
## Church Action on Poverty Limited Annual Review 2022-23 for signature
Final Audit Report
2023-10-12
Created: 2023-10-05 By: Liam Purcell (liamp@church-poverty.org.uk) Status: Signed Transaction ID: CBJCHBCAABAA7HNegggtqVAICLgMfk34XKkwBmLOERCz
## "Church Action on Poverty Limited Annual Review 2022-23 for si gnature" History
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