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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||
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||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|
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|||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|
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|1|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||||||||||||
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|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|
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|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|
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|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|
|20|Unrestricted|Funds|Opening|Incoming|Resources|Resources|Transfers|Interest|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|