2021-08-31-accounts - Christians In Sport

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Reference and administrative	details
Report ofthe trustees
Report ofthe independent auditor
Statement offinancial activities
Balance sheet
Statement ofcash flows
Notes to the financial statements

Trustees:					Mr M R Bennett
					Mrs S KCreedy
					Mr C C Lion-Cachet
					Rev PJ Nicholas
					Mr J E Robson
					Mrs EJ Watson
Executive		Directors:			Mr D G Daniels
					Mr K Proctor
Company	Secretary:				Mr K Proctor
Registered		office:			Frampton House
					Unit D1, Telford Road	Industrial	Estate
					Bicester
					Oxon
					OX26 4LD
Charity registration			numbers:		1086570and SC045299
Company	registration			number:	4146081
Solicitors:					Loosemores Solicitors
					18-19High Street
					Cardiff
					CF1 2BZ
Bankers:					National Westminster	Bank pic
					12The Broadway
					Southgate
					London
					N14 6PL
Independent		auditor:			LJ Baker FCA
					Wenn Townsend
					30St Giles
					Oxford
					OX1 3LE

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2021	2021	2021	2020
Income from:
Donations and legacies
Government grants receivable		2	77,137		77,137	146,189
Other donations	and legacies	2	1,366,776	71,727	1,438,503	1,672,389
Charitable activities			197,044	274	197,318	32,480
Investments			79		79	884
Total income			1,641,036	72,001	1,713,037	1,851,942
Expenditure on:
Charitable activities			1,544,063	133,433	1,677,496	1,513,376
Total expenditure			1,544,063	133,433	1,677,496	1,513,376
Net income/(expenditure)			96,973	(61,432)	35,541	338,566
Transfer between funds		16	6,048	(6,048)
Net movement in funds			103,021	(67,480)	35,541	338,566
Reconciliation offunds:
Total funds brought	forward		653,617	304,156	957,773	619,207
Total funds carried	forward		756,638	236,676	993,314	957,773

				2021	2020
Net cash	flow from operating activities			287,745	175,687
Cash flow from investing		activities
Purchase	oftangible fixed assets			(31,824)	(7,257)
Receipts	from disposal offixed assets			10,310
Interest received				79	884
Net cash	used in investing	activities		266,310	169,314
Cash and	cash equivalents	brought	forward	738,001	568,687
Cash and	cash equivalents	carried	forward	1,004,311	738,001
Cash and	cash equivalents	consist	of:
Cash at bank and in hand				1,004,311	738,001

Income fro	m d	onations and legac	ies
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2021	2021	2021	2020
				f.
Government	grants receivable		77,137		77,137	146,189
Other donations		and legacies	1,366,776	174,985	1,541,761	1,672,389
Grants refunded				(103,258)	(103,258)
			1,443,913	71,727	1,515,640	1,818,578

		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2021f	2021	2021	2020
Sales revenue		4,171		4,171	5,038
Activities income		192,873	274	193,147	27,442
		197,044	274	197,318	32,480
Investment	income
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		2021	2021	2021f	2020
Bank interest	receivable	79		79	884

		Provision of	Provision of
		charitable	charitable	Activities	Activities
		activities	activities	expenditure	expenditure
		(unrestricted)	(restricted)	(unrestricted)	(restricted)	Total	Total
		2021f	2021f	2021	2021	2021	2020
Direct costs:
Purchases		9,258	275			9,533	5,885
SCUK/SMUK							1,103
Activities	expenditure			204,257	20,892	225,149	76,262
Internship	expenditure	19,344	8,601			27,945	24,270
Staff costs		18,767				18,767	11,355
Wages and salaries		789,665	50,251			839,916	892,215
National	insurance	61,516	4,503			66,019	72,536
Pension	cost	79,464	5,025			84,489	92,001
Support	costs (note 6)	355,312	43,886			399,198	331,449
Governance costs (note 7)		6,480				6,480	6,300
		1,339,806	112,541	204,257	20,892	1,677,496	1,513,376

				Provision of	Provision of		Provision of	Provision of
				charitable	charitable		charitable	charitable
				activities	activities		activities	activities
				(unrestricted)	(restricted)	Total	(unrestricted)	(restricted)	Total
				2021	2021f	2021f	2020	2020	2020
Travel				17,192	385	17,577	57,987	12,523	70,510
Entertaining				1,704	162	1,866	6,168		6,168
Comms/marketing				74,494	750	75,244	69,042	2,594	71,636
CRM 8	camp		management	17,275		17,275	7,278		7,278
Direct running			costs
(premises		and insurance)		125,301	216	125,517	81,409		81,409
Printing,	postage &stationery			10,848	17	10,865	12,631	102	12,733
Legal &	prof (8 consultancy)			13,430	42,345	55,775	25,822	7,801	33,623
Projects				64,456		64,456	14,431		14,431
Bank charges				6,466	11	6,477	6,610		6,610
Depreciation				24,146		24,146	27,051		27,051
				355,312	43,886	399,198	308,429	23,020	331,449

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2021	2021	2021	2020	2020	2020
Auditor's	remuneration	6,480		6,480	6,300		6,300
		6,480		6,480	6,300		6,300

Analysis ofexpenditure	Analysis ofexpenditure	Analysis ofexpenditure	type
Current year			Staff costs	Depreciation	Other costs	Total
			2021 f	2021 F	2021	2021
Costs ofgenerating	funds				1,405	1,405
Provision ofcharitable		activities	990,424	24,146	429,892	1,444,462
Activities expenditure					225,149	225,149
Charitable activities			990,424	24,146	656,446	1,671,016
Expenditure on governance					6,480	6,480
			990,424	24,146	662,926	1,677,496
Prior year			Staff costs	Depreciation	Other costs	Total
			2020	2020	2020	2020
Costs ofgenerating	funds				14,431	14,431
Provision ofcharitable		activities	1,056,753	27,051	376,612	1,460,416
Activities expenditure					32,229	32,229
Charitable activities			1,056,753	27,051	423,272	1,507,076
Expenditure on governance					6,300	6,300
			1,056,753	27,051	429,572	1,513,376

		2021	2020
Depreciation oftangible	fixed assets:
Owned by the charity		24,146	27,051
Auditor's remuneration	—audit	6,480	6,300
Operating lease rentals		57,087	60,010

Staff c	osts were as follows:
		2021f	2020 f.
Wages	and salaries	839,916	892,215
Social	security costs	66,019	72,536
Other	pension costs	84,489	92,002
		990,424	1,056,753

							2021	2020
							No	No
							36	37
Average	headcount	expressed	as	a	full-time	equivalent:
Outreach	ministries						13	14
Administration							12	16
							25	30

12.	Tangible fixed	asset	s
					Improvements	Other plant
					to leasehold	machinery	Total
	Cost
	At 1stSeptember 2020				60,019	209,956	269,975
	Additions					31,824	31,824
	Disposals					(17,675)	(17,675)
	At 31stAugust	2021			60,019	224,105	284,124
	Depreciation
	At 1st September 2020				60,019	110,508	170,527
	Charge for the	year				24,146	24,146
	Eliminated on	disposal				(7,365)	(7,365)
	At 31stAugust	2021			60,019	127,289	187,308
	Net book value
	At 31stAugust	2021				96,816	96,816
	At 31stAugust	2020				99,449	99,449
13.	Stocks
						2021	2020f
	Finished goods and goods for resale					15,729	18,100
14.	Debtors
						2021	2020
	Trade debtors					8,063	850
	Income tax recoverable					22,761	40,822
	Other debtors					19,094	20,194
	Prepayments and accrued income CJRS claims receivable					51,806 2,051	45,543 30,859
						103,775	138,268
15.	Creditors: Amounts		falling due	within one year
						2021	2020
	Trade creditors					100,896	5,188
	Other creditor					103,259
	Other taxation	and social security		& pay		6,927	17,615
	Accruals and deferred		income			16,235	13,242
						227,317	36,045

			Balance at					Balance at
			1stSeptember					31stAugust
			2020	Income	Expenditure		Transfers	2021
Unrestricted	funds
General funds —all funds			653,617	1,641,036	(1,544,063)		6,048	756,638
Restricted funds
GO2H			255		(255)
International			269,200	48,182	(81,321)		(6,048)	230,013
International	Creative Media		524		(344)			180
Sports Plus Bursary Fund			3,474	5,695	(9,169)
Impact Reporting		Framework	30,703	18,124	(42,344)			6,483
			304,156	72,001	(133,433)		(6,048)	236,676
Total offunds			957,773	1,713,037	(1,677,496)			993,314
Prior year
			Balance at					Balance at
			1stSeptember					31stAugust
				2019	Income	Expenditure		2020
					F
Unrestricted	funds
General funds —all funds				586,972	1,481,000		(1,414,355)	653,617
Restricted funds
GO2H				255				255
International				25,957	328,961		(85,718)	269,200
International	Creative Media			2,457			(1,933)	524
FUSION				3,566	2		(3,568)
Sports Plus Bursary Fund					3,476		(2)	3,474
Impact Reporting		Framework			38,503		(7,800)	30,703
				32,235	370,942		(99,021)	304,156
Total offunds				619,207	1,851,942		(1,513,376)	957,773

Current	year
		Unrestricted	Restricted	Total
		funds	funds	funds
		2021f	2021 f.	2021f
Tangible	fixed assets	96,816		96,816
Current	assets	783,625	340,190	1,123,815
Creditors	due within one year	(123,803)	(103,514)	(227,317)
		756,638	236,676	993,314
Prior year
		Unrestricted	Restricted	Total
		funds	funds	funds
		2020f	2020f	2020
Tangible	fixed assets	99,449		99,449
Current assets		590,213	304,156	894,369
Creditors	due within one year	(36,045)		(36,045)
		653,617	304,156	957,773

Reconciliation of	ne	t	movem	ent in funds	to net cash flow fro	m operating activities
						2021	2020
Net (expenditure)/income			for the year
(as per Statement	of	Financial		Activities)		35,541	338,565
Adjustment for:
Interest receivable						(79)	(884)
Depreciation charges						24,146	27,051
Decrease/(increase)		in	stocks			2,371	(7,972)
Decrease/(increase)		in	debtors			34,493	(68,536)
(Decrease)/increase		in	creditors			191,273	(112,537)
Net cash (used in)/provided				by operating	activities	287,745	175,687
Analysis ofcash	and		cash equivalents
						2021	2020
Cash in hand						1,004,311	738,001
Total						1,004,311	738,001

			2021	2020
Amounts		payable:
Within	1	year	55,267	58,793
Between		1 and 5years	206,685	204,608
After	more than 5years			48,000
Total			261,952	311,401

Statement offinan	ci	al activities —prior year
			Unrestricted	Restricted	Total
			funds	funds	funds
			2020	2020	2020
Income from:
Donations and legacies
Government	grants receivable		146,189		146,189
Other donations		and legacies	1,301,493	370,896	1,672,389
Charitable activities			32,434	46	32,480
Investments			884		884
Total income			1,481,000	370,942	1,851,942
Expenditure on:
Charitable activities			1,414,355	99,021	1,513,376
Total expenditure			1,414,355	99,021	1,513,376
Net movement in	funds		66,645	271,921	338,566
Reconciliation of	funds:
Total funds brought	forward		586,972	32,235	619,207
Total funds carried		forward	653,617	304,156	957,773