2022-03-31-accounts - Acorn Christian Foundation

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Charity number: 1080011 Company number: 3851139 Scottish Charity number: SCO42491

ACORN CHRISTIAN FOUNDATION

(A company limited by guarantee)

Report and Financial Statements

For the year ended 31 March 2022

Chamberlains Statutory Auditor and Chartered Accountants Elm House, Tanshire Park Shackleford Road Elstead, Godalming Surrey GU8 6LB

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ACORN CHRISTIAN FOUNDATION

Financial statements for the year ended 31 March 2022

*Contents*	*Pages*
Legal and administrative information	34
Report of the trustees	511
Independent Examiner’s report	1213
Statement of financial activities	14
Balance sheet	15
Notes forming part of the financial statements	1622

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ACORN CHRISTIAN FOUNDATION

Financial statements for the year ended 31 March 2022

Patron: The Right Reverend Lord Bishop of Carlisle James Newcome Founders: Bishop Morris and Anne Maddocks Registered Charity No: 1080011 Company No: 3851139

Trustees

Mrs Elizabeth Slinn (Chair)

Mr Chris Goff Rev Andrew Heber Mr Keith Mantell Mrs Patricia Munn (retired 22 June 2020) Mr Mark Trigg Ven Paul Bryer Ms Nonie Insall (retired 1 October 2021)

Leadership Team

Rev Wes Sutton (Director) Lisa Edge (Director of Operations) Howard Fleming

Company Secretary

Mr Christopher Goff

Consultants

The Rev Canon Anne Long

Staff

Dee Marshall Jo Walker

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ACORN CHRISTIAN FOUNDATION

Financial statements for the year ended 31 March 2022

Bankers

CafBank Limited, Kings Hill, West Malling, Kent

Lloyds Bank plc, 75 Castle Street, Farnham, Surrey

Solicitors

Metcalfe & Co, 22 Chalet Hill, Bordon, Hants

Registered office

Emmaus Chartered Accountants Westmead Farnborough Hants GU14 7LP

Independent Examiners

Chamberlains Statutory Auditor and Chartered Accountants Elm House, Tanshire Park Shackleford Road Elstead, Godalming Surrey GU8 6LB

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2022. The report of the trustees contains all the information required by a directors’ report.

Legal and administrative information set out on pages 3 to 4 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum of Association, the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102).

Structure, governance and management

The charity is a company limited by guarantee and governed by its Memorandum and Articles of Association; it is also registered with the Charity Commissions of England and Wales and of Scotland. The Trustees who served during the year are listed on page 3 of this report. The power to appoint further Trustees is vested by the Articles of Association in the existing Trustees.

The Trustees met online 4 times during the year.

New Trustees receive training in the governance responsibilities of the Trustees and the activities of the Foundation. Trustees bring a variety of different skills and experience and each Trustee shadows a special area of interest in Acorn’s range of activities. Our aim is to generate maximum participation in our objectives, so that Trustees, staff, and volunteers achieve the greatest possible degree of unity, thus modelling the wholeness we advocate.

The major risks to which the Foundation is exposed, as identified by the Trustees, have been reviewed and systems are in place to manage those risks.

Objectives and activities

The objective, as set out in the Memorandum and Articles of Association is to promote, support and engage in religious and other charitable work to further the understanding of health and healing within the ministry of the mainstream Christian churches and health professionals.

The charity operates under the title of the Acorn Christian Healing Foundation. It was founded in 1983 by Bishop Morris Maddocks, under the auspices of the Archbishops of Canterbury and York, to promote the ministry of Christian Healing within the Church of England though from an early point has extended its reach to all mainstream Christian denominations. It seeks to bring the healing of Jesus Christ to a broken world through listening, healing and reconciliation. Major activities include;

Helping churches develop healing ministries through courses and training
Educating Christians about healing and listening through resources for small groups and teaching in churches and at conferences
Bringing healing and wholeness to individuals through services, courses and other events
Bringing healing and wholeness to churches through our ministry of reconciliation
Fostering a closer partnership between church and health professions in the ministry of healing the whole person
Encouraging and equipping Christians in other countries especially those with a history of ethnic, religious or other conflict to develop similar ministries appropriate to their context and culture.

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

Achievements and Performance in 2021/22

Leadership

Overseen and supported by the Board of Trustees who set strategic direction with the leadership team, Acorn continues to be led by the Director, Rev. Wes Sutton, and the Leadership Team. The Director continues to be in demand as a guest and keynote speaker nationally, a writer, and as an ambassador for Acorn in the UK. The charity is delighted to have The Right Reverend Lord Bishop of Carlisle, James Newcome as Acorn Patron, and his advocacy of Acorn both within and outside the Anglican Church has been a distinct advantage to the Trust.

Strategic Development

The decision to establish Acorn Christian Healing Hubs remains an essential part of Acorn Christian Foundation’s vision to operate as a national agency in promoting the Christian Healing ministry in its full expression. This decision was prompted by the need to ensure that Acorn did not remain ‘southerncentric’ but could develop meaningful access to its ministry across the UK. The initial intention was that from a strong central base we would be able to resource seven Acorn Christian Healing Hubs in 2021 2022.

Since the start of September 2021, Acorn has established three fully operational Christian Healing Hubs, one in its home base/partner church at St Alban’s Church, Hindhead (Surrey Healing Hub), and one in Hampshire (Gosport Healing Hub), and a third Digital Healing Hub who offer prayer online. A fourth Healing Hub from East Lincolnshire are in their training stages at the Acorn Christian Healing Academy, with the intention to open to the public in January 2023. Like this, two Healing Hub teams from Northern Ireland are training to start ministering to the public in January 2023. Most recently, Acorn is in discussion with new team in Dorchester and Leicestershire, where we plan to open Acorn Christian Healing Hubs to the public in January 2023.

The leadership continued to build on natural relationships across the UK to establish Acorn Christian Healing Hubs, as Director, Rev Wes Sutton is spending time traveling to visit potential Hub locations and leaders. Acorn continues to build relationships in Carlisle and Cornwall with the intention of providing healing ministry through Acorn Christian Healing Hubs to a wider geographical group. As well as this, Acorn’s listening training had the team providing events across the UK. Like this, the Director accepted an invitation to a conference as a Keynote Speaker from the Order of St Luke in Australia, which he is attending in July 2023.

Towards the end of 2019, a natural opportunity and relationship with contacts in Leicester Diocese gave Acorn the opportunity to run regular events at St Martin’s House, a conference and events venue run by the Diocese of Leicester. This was part of the strategy of implementing the first of four bowls nationally. Starting in January 2020, Acorn was providing a second School of Healing every first Saturday of the month in Leicester. This relationship has naturally started back up, and Acorn are in conversation with people in Leicester who are looking to start an Acorn Christian Healing Hub.

The return to in person events has been taken seriously and cautiously by Acorn Leadership and Trustees. Although COVID19 isn’t causing too many issues in meeting in person, the period of lockdown and restrictions to life highlighted to Acorn areas that needed improvement to make the ministry accessible to all.

It highlighted that there are people living with restrictions on their life due to illness and circumstances, who wouldn’t be able to attend an inperson event. Like this, Acorn was able to identify that mental health struggles could prevent someone from attending an event in person. Added to this is the costofliving crisis, preventing people from being able to afford to travel to an event, or afford it. This helped the leadership decide to remain online for most events and training, with occasional hybrid options so that in

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

person isn’t completely lacking. On top of this, Acorn Christian Healing Hubs are providing in person ministry once a month.

Acorn has grown significantly in the last two years and are serving a wider geographical demographic in ministry and skills for the journey of Christian healing.

Regular events are now produced for online running and distribution, as well as new relevant events and training being written and delivered, especially in response to the way that COVID19 was impacting people’s lives, as well as in response to the numerous traumatic experiences the world is going through.

Charity costs reduced considerably due to lack of staff travel and expense, venue hire, and volunteer expenses during lockdown. Costs for the Charity increased when team were able to get back on the road to deliver training, networking, and meet as staff for planning and development. With some events being hybrid, there are also room hire costs. The Board of Trustees reviewed the Charity’s finances throughout the Autumn of 2021 and made the decision in January 2022 to reduce two part time staff’s hours, as well as making the role of ‘National Training Manager’ redundant, to save charity money.

The Director and Director of Operations have been working on funding applications for ongoing Acorn Christian Healing Hub funding and have also provided new and easier ways to give regularly to the charity. Since doing this, Acorn has gained new financial supporters, and will continue to work on this area of donor support.

The Trust agreed that developing the digital aspect of Acorn would be beneficial to Charity as well as those who use its resources, both nationally and internationally. As well as this, in response to the costofliving crisis, the Board of Trustees took the decision to offer training for Healing Hub team completely free. Being Acorn’s most popular event that continues to grow, this has financial implications on the Charity and highlights the importance of the work needed to gain new financial support.

Operational Changes

The decision to develop all of Acorn’s regular events so that they were accessible digitally was agreed by the Trustees as crucial. Acorn succeeded within a matter of a few weeks from national lockdown to provide several events and resources online via Zoom and YouTube, and continues to develop in Digital Ministry and Training:

Acorn Christian Live (free resource on YouTube for Healing Hubs their public gatherings. Also suitable for individuals.
Acorn Christian Healing Academy (previously School of Healing), with a second intake starting in January 2023 on weekdays.
Revised listening training, now called the Listening Academy open to the public
Monthly ministry event at the Acorn Lounge (newly written material that addresses real life situations many guests are facing, and offer ministry)
Free monthly podcast exploring real issues around Christian Healing
Free downloadable daily meditations
Online staff meetings and volunteer prayer meetings
Free Acorn Shorts (5minute videos exploring topics related to Christian healing)
Purchasable downloads for individuals and groups

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

Since operating digitally, Acorn has been working in more diverse locations both around the UK and internationally. It feels a wise, and more effective business strategy, to provide easily accessible resources that people can access from the comfort of their own home or chosen location. Operating digitally still allows us to respond to invitations to organisations, either by running private bookings online, going to their venue, and by tuning in online to their event as part of the program.

Staff Changes

In January 2022, the role of National Training Manager was made redundant due to the financial position of the Charity. The role of Financial Controller was reduced to 7 hours a week from 21 hours. This was due to there not being enough work to justify 21 hours a week role. Dee Marshall, who fulfilled the role, decided to terminate her employment with Acorn in July 2022, and Emmaus Chartered Accountants fulfil the role. Acorn’s Events Coordinator role was reduced from 21 hours a week to 14, with flexible working being introduced.

In May 2020, a freelance photographer and videographer joined the staff team on a temporary contract (three months), to develop and assist with digital production. His contract ended in December 2021 due to the Charity being able to manage the digital operations.

Areas of Encouragement

There is much to be encouraged about as well as continued challenges to face. The morale of the staff and the prayer ministry team remains strong, if not stronger, than a year ago. The team have adapted well to the digital software being used for ministry. The response of our supporters and donors also remains steady, at a time when one might expect significant changes to people’s giving. We are seeing regular guests attending many events and being positively impacted by new resources. Acorn continues to have a growing presence and impact, and the Charity is increasing its efforts to place Acorn before more people and be prepared to take on new forms of ministry and in new locations on different platforms. The Acorn volunteer team has doubled in the last year, meaning that more ministry can take place.

Report on Plans for 2021/22

We proposed the following goals for 2021/22 and duly report:

Begin the development of a new digital resource, which introduces people to an overview of Acorn’s ministry and points them to further training. This could be used as ‘house group’ material or as a resource for individuals on their own healing journey. This has been fulfilled via CoffeePods, Acorn Lounge, and Acorn Shorts. Acorn has reports that groups are using these resources in their meetings, and subsequently Acorn are receiving further enquiries for ministry opportunities and training; not just in the UK but overseas, with training taking place in Australia, and further requests in West Africa and India.
Identify ‘hosts’ to run Acorn Multisite and launch quarterly multisite events. Acorn believes that this will be better fulfilled using the Acorn Christian Healing Hub Coordinators and their teams, where Acorn can run hybrid events. At present, we have successfully hosted a Healing Psalms worship event from the Gosport Healing Hub, and an Acorn Christian Healing Hub Conference from the Surrey Healing Hub venue where we saw a total of 70 guests both online and in person. This will be a strategy that we continue to work on as more Hubs become established.

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

Identify and equip Acorn Trainers to deliver online training on behalf of Acorn. We have identified two volunteer trainers who help lead the Acorn Listening Academy alongside staff.
Reshape Tuesday Service of Healing and Prayer to fit well with both the digital and face to face elements. The Director and Director of Operations have reformatted this under Acorn Christian Live, and each recording has been designed to equip the Healing Hub public events.
Expand the Acorn Team. The team has double in the last year, we continue to train and resource all volunteers so that they are competent in their role.

Goals for 2022/23

We will consolidate the work of the four hubs we established in 2021/22 in Surrey, Gosport, East Lincolnshire, and the online Digital hub, strengthening and augmenting the existing teams.
In January 2023 the Surrey Hub will divide, with a second hub being planted out into Hampshire.
We will facilitate the launch of new hubs in Leicester, Dorchester, Kent and in Northern Ireland.
The Acorn Christian Healing Academy will commence a new year with a fresh intake of delegates and in addition to the established monthly daytime session we will launch two alternative evening sessions to facilitate access to the training programme.
We will host a second Annual 2day Hub Conference this coming year to support and develop the work of the individual hubs and promote the ministry of Acorn to new locations
We will continue to support the work of the Acorn Healing hubs, and other Christian prayer agencies through the provision of the free resources of Acorn Christian Live, Coffeepods and Acorn Shorts (short filmbased training).
We will continue to partner with the Order of St Luke in Australia to deliver training and promote Acorn courses and materials.
We will continue to deliver the full Effective Listening Practice course to develop the essential healing value of reflective listening and to facilitate good listening practice throughout Acorn and beyond.
The Trustees will review current practice and strategies to ensure that the trust is effectively and productively led.
We will pursue a redefined fundraising strategy to enable the Trust to continue to offer its ministry and training free at the point of need.
We will continue to invest in our staff and volunteers promoting wellbeing, job and volunteer satisfaction and effective delivery of the Trust's stated aims.

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

Financial Review

In the year under review the Foundation made a small net deficit of £12,981 (2020/21 surplus £8,337). Part of the current year’s deficit resulted from the decrease of £15,789 in income.

The Foundation reviews on an ongoing basis its organisation and suppliers to ensure that these effectively meet the charitable objectives and provide value for money.

Reserves policy

The unrestricted reserves at the balance sheet date were £56,914 (£69,883 on 31 March 2021). In addition, there were restricted reserves of £4,607 (£4,619 on 31 March 2021).

The trustees aim to have unrestricted reserves of at least £55,000 to ensure the charity meets its ongoing obligations under the current provision of service and in the case of cessation of the charity.

Investment policy

The trustees have decided that, provided total investments are less than £100,000, the COIF investment fund is an appropriate scheme. No investments are currently held.

Public Benefit

In preparing this Report, we have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the UK Charity Commission and have sought to demonstrate that the Foundation continues to provide identifiable benefits which relate directly to its Aims as stated in its Memorandum and Articles of Association and which outweigh any potential detriment or harm. Further, the benefits are publicly available to all and are not in any way restricted to those able to pay. Any private benefits to Trustees and members of the Foundation are incidental.

Trustees' responsibilities in relation to the financial statements

The Trustees (who are also directors of Acorn Christian Foundation for the purposes of company law) are responsible for preparing the Trustees’ 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 apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards 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 charitable company will continue its operations.

The Trustees are responsible for keeping accounting records which 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, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the

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ACORN CHRISTIAN FOUNDATION

Report of the trustees for the year ended 31 March 2022

corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The above report is prepared in accordance with the provisions applicable to companies subject to the small company’s regime within Part 15 of the Companies Act 2006.

12/12/2022 Approved by the Trustees on ~~12 / 08 / 2022~~ and signed on its behalf by:

Mr Christopher Goff Trustee and Company Secretary

Mrs Elizabeth Slinn Chair of Trustees

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ACORN CHRISTIAN FOUNDATION

Independent examiner’s report to the trustees of Acorn Christian Foundation

I report on the accounts of the charity for the year ended 31 March 2022, which are set out on pages 1422.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10 (1) (a) to (c) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the 2011 Act and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act);
to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5) of the 2011 Act; and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 386 of the Companies Act 2006 and section 44(1)(a) of the 2005 Act; and
to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations; and
which are consistent with the methods and principles of the Statement of Recommended Practice: 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)).

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ACORN CHRISTIAN FOUNDATION

Independent examiner’s report to the trustees of Acorn Christian Foundation

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Paul Chamberlain MA (Oxon), FCA, DChA Chamberlains Statutory Auditor and Chartered Accountants Elm House, Tanshire Park Shackleford Road Elstead, Godalming Surrey GU8 6LB

12 December 2022 Date:

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ACORN CHRISTIAN FOUNDATION

Statement of financial activities for the year ended 31 March 2022 (incorporating the income and expenditure account)

	2022		2021
Unrestricted Funds £ 130,354 21,383 1 151,737 164,706 158,801 (12,969) 0 (12,969) 0 69,883 56,914	Restricted Funds £ 0 0 0 0 12 12 (12) 0 (12) 0 4,619 4,607	Unrestricted Funds £ 142,360 22,337 18 164,715 158,801 158,801 5,914 0 5,914 0 63,969 69,883	Restricted Funds £ 2,811 0 0
			2,811
			388
			388
			2,423 0
			2,423 0 2,196
			4,619

None of the Foundation's activities were acquired or discontinued during the above financial period.

The notes on pages 16 to 22 form part of these financial statements.

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ACORN CHRISTIAN FOUNDATION

Balance sheet at 31 March 2022

2022 £ £ 2,265 198 1,316 64,623 66,138 6,881 59,257 61,521 56,914 4,607 61,521	202 £ £ 3,489 198 11,760 65,805 77,763 6,750 71,013 74,502 69,883 4,619 74,502	202 £ £ 3,489 198 11,760 65,805 77,763 6,750 71,013 74,502 69,883 4,619 74,502
66,138 6,881	77,763 6,750

		74,502
		69,883 4,619
		74,502

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and with Financial Reporting Standard 102 (FRS 102).

For the financial year ended 31 March 2022 the company was entitled to exemption from audit under section 477 Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

12/12/2022 They were approved by the Trustees on ~~12 / 08 / 2022~~ and signed on their behalf by:

Mr Christopher Goff Trustee and Company Secretary

Mrs Elizabeth Slinn Chair of Trustees

The notes on pages 16 to 22 form part of these financial statements

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements for the year ended 31 March 2022

1 Accounting policies

The principal accounting policies which are adopted consistently in the preparation of the financial statements are set out below.

a) Basis of accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)), Financial Reporting Standard 102 (FRS 102) and the Companies Act 2006. Acorn Christian Foundation meets the definition of a public benefit entity under FRS 102.

b) Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

c) Expenditure

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.

Allocation of expenditure

Expenditure is allocated to the relevant activity. Where an expense relates to more than one activity it is apportioned on an appropriate basis as detailed in the support cost note.

d) Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits

e) Tangible fixed assets and depreciation

Tangible fixed assets are included in the balance sheet at cost or at market value at the date of the gift. Assets costing less than £1,000 are not capitalised.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the full cost or valuation less estimated residual value of each asset over its estimated useful life. The principal rates in use are: Fixtures and fittings 20% on cost

f) Investments

Investments are included at fair value at the balance sheet date.

g) Stocks

Stock and work in progress is valued at the lower of cost and estimated net realisable value.

h) Debtors

All debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid.

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements for the year ended 31 March 2022

i) Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts.

j) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation arising 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 recognised at their settlement amount.

k) Financial instruments

The charity only has financial assets and 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.

l) VAT

The charity is not registered for VAT and accordingly expenditure includes VAT where appropriate.

m) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. The trustees have given due consideration for the ongoing effects of the Covid19 outbreak. The charity is largely sheltered from the expected effects of this due to its loyal donor base, its move to a digital platform and from carrying sufficient free reserves to carry through any temporary loss of income. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

n) Fund accounting

Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity.
Restricted funds are funds subject to specific trusts, which may be declared by the donor or with their authority but still within the objects of the charity. The restricted funds relevant to Acorn Christian Foundation are restricted income funds, which are expendable at the discretion of the Trustees in furtherance of some particular aspects of the objects of the charity.

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements

for the year ended 31 March 2022

Notes to the financial statements for the year ended 31 March 2021

2 Income Donations and legacies Donations Grants Legacies 3 Income from charitable activities Healing Courses & events Training Course fees Growing a Healing Ministry Just Listen DVD/Video and Licences Other Total 4 Income from investments Bank interest	Unrestricted Funds £ 113,854 16,000 500 130,354 3,177 3,177 16,467 0 0 1,739 18,206 21,383 1	Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 0 0	TOTAL FUNDS 2022 2021 £ £ 113,854 89,573 16,000 20,500 500 35,098 130,354 145,171 3,177 5,348 3,177 5,348 16,467 14,839 0 826 0 1,020 1,739 304 18,206 16,989 21,383 22,337 1 18	TOTAL FUNDS 2022 2021 £ £ 113,854 89,573 16,000 20,500 500 35,098 130,354 145,171 3,177 5,348 3,177 5,348 16,467 14,839 0 826 0 1,020 1,739 304 18,206 16,989 21,383 22,337 1 18
				145,171
				5,348
				5,348
				14,839 826 1,020 304
				16,989

				22,337
				18

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements for the year ended 31 March 2022

Activities Undertaken directly 5 Charitable activities £ Charitable expenditure Healing 1,003 Training 83,261 84,264 6 Support Costs *Retreat Cr* Staff costs 0 Property costs 0 Office running costs 0 Governance costs 0 0 Including Restricted funds: 0 0 7 Staff numbers and costs *Staff costs:* Wages and salaries Social security costs Pension costs	Support Costs £ 34,616 45,826 80,442 *Healing* 31,768 0 2,847 0 34,616 0 34,616	Restricted Funds £ 0 12 12 *Training* 31,768 0 8,632 5,438 45,838 12 45,826	Total 2022 £ 35,619 129,100 164,718 *Total* *2021* 63,536 0 11,479 5,438 80,454 12 80,442 2022 £ 122,148 6,338 5,908 134,395	Total 2021 £ 43,003 116,186
				159,189
				Basis of allocation Time Activity Area 2021 £ 121,251 6,523 5,702
				133,475

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements for the year ended 31 March 2022

7 Staff numbers and costs (continued)

The average number of employees during the year is set out below. Many of these work part time.

Healing and administration Training	2022 *Number* 3 2 5	2021 *Number* 3 3
		6

There were no employees with emoluments above £60,000

None of the trustees received any remuneration either directly or indirectly from the Trust during this year. No trustees received remuneration of travelling expenses from the Trust during the year (2021: £nil). Trustee's liability insurance was provided during the year at a cost of £791 (2021: £643).

Donations from trustees during the year totalled £1,620 (2021: £1,620)

Remuneration of key management personnel is as follows:

Aggregate remuneration	2022 £ 45,702	2021 £ 45,390

Related party transactions

There were no related party transactions that require disclosure other than as noted for the Trustees.

8 Net income

This is stated after charging:

Depreciation Independent examiner's fee	2022 £ 1,225 2,250	2021 £ 1,224 2,100

9 Taxation

The charity is exempt from corporation tax on its charitable activities

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements for the year ended 31 March 2022

10 Tangible fixed assets

Computer Equipment £ Cost At 1 April 2021 5,477 Additions 0 Disposals 0 At 31 March 2022 5,477 Depreciation At 1 April 2021 2,117 Charge for year 1,096 Disposals At 31 March 2022 3,213 Net book values At 31 March 2022 2,265 At 31 March 2021 3,360 11 Debtors Other debtors Prepaid expenses and accrued income Income tax recoverable 12 Creditors: amounts falling due within one year Trade creditors Accruals and deferred income	Fixtures & Fittings £ 646 0 0 647 517 130 647 0 129 2022 £ 0 877 439 1,316 716 6,165 6,881	Total £ 6,123 0 0
		6,123
		2,634 1,225 0
		3,859
		2,265
		3,489
		2021 £ 0 11,261 499
		11,760
		382 6,368
		6,750

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ACORN CHRISTIAN FOUNDATION Notes to the financial statements for the year ended 31 March 2022

13 Restricted funds

Bursary Fund Retreat and Travel Funds	Balance at 1 April 2021 £ 1,168 3,451 4,619	Expenditure Income / Transfers £ £ 0 0 0 12 0 12	Balance at 31 March 2022 £ 1,168 3,439 4,607

The balance on the Bursary Fund represents the unexpended balance of donations held on trust to be applied for financial assistance to persons wishing to attend courses but unable to meet the full cost out of their own resources.

The Retreat Fund and Travel funds were donations made to enable the Director to go on retreat and on a visit to Australia

14 Analysis of funds Fixed assets Net current assets	Unrestricted Funds 0 56,914 56,914	Restricted Funds £ 2,265 2,342 4,607	Total 2022 £ 2,265 59,257 61,521	Total 2021 £ 3,489 71,013 74,502

15 Pension commitments and other postretirement benefits

The charity operates a defined contribution pension scheme and contributes to employees’ personal schemes. The assets of the schemes are held separately from those of the charity in independently administered funds. The pension cost and charge represent contributions payable by the charity to the funds and amounted to £5,908 (2021: £5,702).

16 Operating lease commitments

The charity had no future lease commitments under operating leases and no leasing charges in the year (2021: £nil)

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Acorn Annual Accounts 2021 Acorn 2021 Final accounts.pdf f93a5c5796034fb3379f16e9219dcad815718b0c MM / DD / YYYY Signed

12 / 08 / 2022	Sent for signature to Dr Elizabeth Slinnn
14:12:07 UTC	(liz.slinn@hotmail.co.uk) and Mr Christopher Goff
	(c.goff@sky.com) from lisa@acornchristian.org
	IP: 90.254.75.106
12 / 08 / 2022	Viewed by Mr Christopher Goff (c.goff@sky.com)
15:09:47 UTC	IP: 94.0.103.189
12 / 08 / 2022	Signed by Mr Christopher Goff (c.goff@sky.com)
15:17:28 UTC	IP: 94.0.103.189
12 / 12 / 2022	Viewed by Dr Elizabeth Slinnn (liz.slinn@hotmail.co.uk)
09:49:21 UTC	IP: 212.221.102.235
12 / 12 / 2022	Signed by Dr Elizabeth Slinnn (liz.slinn@hotmail.co.uk)
09:50:44 UTC	IP: 212.221.102.235
12 / 12 / 2022	The document has been completed.
09:50:44 UTC