2023-03-31-accounts - Christian Motorcyclists Association

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			~Pa es
Statutory and other information Trustees Report			12-3
Independent Examiner's	Report on the Accounts		4
Statement offinancial activities			5
Balance Sheet			6
Notes to the Accounts			7- 12
Statutory and other information
Address			Email address and webwite
Christian Motorcyclists		Association
PO Box8155
Loughborough
LE119AR			treasurer	bike.or .uk
Registered Charity no.			1080911

	Notes		2022/23		2021/22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
Incoming resources
Voluntary income	3	300,912	47,813	348,725	97,916
Other income	5	26,888	93	26,981	13,126
Interest receivable	6	71		71	67
		327,871	47,906	3?5,777	111,109
Resources expended
Charitable activities	7	138,790	1,185	139,975	103,007
Total resources expended		138,790	1,185	139,975	103,007
Net incoming resources		189,081	46,721	235,802	8,102
Total funds
brought forward	18-21	114,083	17,491	131,574	123,472
Total funds
carried forward	18-21	303,164	64,212	367,376	131,574

		Notes	31 Mar	2023	31Mar	2022
Current assets
Inventory of Merchandise		11	7,681		7,510
Debtors - Accrued income		12	13,288		4,196
Deposits		13	170,000		44,713
Bank and cash		14	180,089		76,155
			371,058		132,574
Current liabilities
Creditors - amounts	falling due
within one year		15	3,682		1,000
Net current assets				367,376		131,574
Net assets		21		367376		131,574
Charitable Funds
Restricted funds		18
Bible Fund			23,140		14,798
Publicity Fund			2,786		2,693
Restricted Legacy Fund			38,286
Total				64,212		17,491
Unrestricted funds		20
General Fund			101,787		106,033
Merchandise Fund			8,684		8,050
Unrestricted Legacy	Fund		192,693
				303,164		114,083
Total funds				367,376		131,574

Accounti Iicies	Accounti Iicies
a	Chan einba isof re aration
	These accounts are for the first time prepared on an accruals accounting						basis and also	now	include the
	results ofCMA's 27 branches and it's Merchandise operation.
	The Balance Sheet as at 31 March 2022 and the	relevant Notes	have		accordingiy been			re-stated
	to make it fully comparable with these for the current year.
	The Statement ofFinancial Activities for the year	to 31 March 2022 have				also been restated			with
	the same aim but unavoidably include several estimated figures.
	New basis of ration
	The accounts are prepared in accordance with the Charities Statement				ofRecommended			Practice
	(Charities SORP 2015),FRS102and with the Charities Act2011.
	Christian Motorcyciists Association isa registered	charity, number 1080911,and meets						the definition ofa public benefit
	public benefit entity under FRS102.
	Assets and liabilities are initially recognized at historical cost or transaction						value unless	otherwise		stated
	in the relevant accounting policy notes.
c	Donations ivabi
	Donations are accounted for when received.
	baaacies
	Legacies are accounted for when received.
	Income from deposit account interest is included	in the accounts	in the		year in which it is receivable.
	a
	All expenditure is accounted for on an accruals basis.
	Fund raisin an li i cos
	Christian Motorcylists Association does not make	formal appeals	for funds				other than within the charity and expenditure					on
	these items is therefore not material.
	G~reera a able
	Christian Motorcyciists Association makes grants	to other organisations				whose charitable objects complement					its work.	They
	are accounted for in the year for which they are payable.
	This represents direct expenditure on the governance ofthe CMA. Most ofthe management carried out without charge by volunteers. This intangible cost is not included in the Statement								is of
	Financial Activities since there is no measurable	cost to the volunteers			for their service.
	Fixed assets
	Christian Motorcyciists Association has no fixed assets
	Quoted investments are stated at market value.	All other investment		assets are shown at cost.
	~Reaervea cll
	This isset out in Note 2

unta income					2022/23		2021/22
				Unrestricted	Restricted	Total	Total
l income
Members' subscriptions			and donations	33,791		33,791	39,698
General donations				6,167	8,620	14,787	3,609
Legacies				192,693	39,193	231,886
Total				232,651	47,813	280,464	43,307
h income				68,261	-	68,261	54,609
				300,912	47,813	348,725	9/,916
er income					2022/23		2021/22
				Unrestricted	Restricted	Total	Total
of bibles
ofmerchandise				6,294		6,294	2,943
oftraining materials		and	tracts		93	93	189
id				9,092		9,092	9,872
al Rally				10,779		10,779
				723		723	122
				26,888	93	26,981	13,126
estment income					2022/23		2021/22
				Unrestricted	Restricted	Total	Total
st receivable				71		71	67
st ofcharitable	activities				2022/23		2021/22
				Unrestricted	Restricted	Total	Total
l costs
Employment costs				30,102		30,102	30,102
Travel and other	expenses			8,113		8,113	4,007
Members magazine				8,420		8,420	5,500
Printing bibles
Storing bibles					278	278
Cost ofsales of	merchandise			5,275		5,275	154
Other merchandise		costs		386		386
Publicity training							38
Communisation	costs			890		890	933
Insurance				542		542	290
PA system bought					907	907
Other costs				4,132		4,132	2,087
Total				57,860	1,185	59,045	43,111
h costs				68,995		68,995	55,196
al Rally				9,935		9,935
al donations payable				2,000		2,000	4,500
nated donations	payable						200
				138,790	1,185	139,975	103,007

9 Administration							2022/23		2021/22
					Unrestricted		Restricted	Total	Total
Administrative staff					13,661			13,661	13,052
Other administration	costs				10,267			10,267	6,211
Total administration	cost				23,928			23,928	19,263
10 Staffcosts and Trustees ex			nses					2022/23	2021/22
								Total	Total
Salaries								30,102	30,102
Travel costs								8,113	4,00'7
Total								38,215	34,109
Average number of	employees		during the year
Full time workers
Part time workers
								1
No employee received		emoluments		in excess	off60,000 during the year			(2021/22 - none).
And no sums were	reimbursed		to the Trustees		for their	work	as Trustees	(2021/22 - none).
11 Invento								31.3.23	31.3.22
								Total	Total
Stock of Merchandise,		at lower ofcost or net realisable				value		7,681	7,510
12 Debtors								31.3.23	31.3.22
								Total	Total
Accrued income								13,288	4,196

No	tes to the acc	ount	ount	s f	or the y	ear to	31 INarch 202	3(continue	d)
All	values shown	in F
13	De its Idas		current		assets						31.3.23	31.3.22
											Total	Total
	Stewardship											44,713
	Redwood Bank										85,000
	Monmouthshire		Buikling		Society						85,000
	Total										170,000	44,713
14	Bank and cash balances										31.3.23	31.3.22
											Total	Total
	Total										180,089	76,155
15	Creditors - amounts			fallin	du	I o	ear				31.3.23	31.3.22
											Total	Total
	Accounts payable										1,000	1,000
	Deferred income										2,682
	Total										3,682	1,000
18	R cted Funds						Opening	Incoming	Resources		Transfers	Closing
							balance	resources	e	nded		balance
	Bible Fund						14,798	8,620		(278)		23,140
	Publicity Fund						2,693	93				2,786
	Restricted Legacy Fund							39,193		907		38,286
	Total						17,491	47,906		1,185		64,212

Unrestricted	Funds	Opening	Incoming	Resources	Resources	Closing
		balance	resources	e	nded	balance
General Fund		106,033	128,885		(133,131)	101,787
Merchandise	Fund	8,050	6,294		(5,660)	8,684
Unrestricted	Legacy Fund		192,693			192,693
Total		114,083	327,872		138,791	303,164


a	is ofnates	at 31 Ma	h	2	Net current	Total
					assets
Restricted Funds
	Bible Fund ' Publicity Fund				23,140 2,787	23,140 2,787
	Restricted Legacy Fund				38,286	38,286
					64,213	64,213
Unrestricted Funds
	General Fund				101,788	101,788
	Merchandise	Fund			6,S58	6,958
	Unrestricted	Legacy Fund			192,692	192,692
					301,438	301,438
					365,651	365,651

31.3.23	31.3.22
180,090	76,156
170,000	44,713
350,090	120,869