2022-08-31-accounts - Christians In Sport

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Reference	and administrative
Report of	the trustees	2-7
Report of	the independent auditor	8-9
Statement	offinancial activities	10
Balance sheet
Statement	ofcash flows	12
Notes tothe financial statements		13-24

Reference		and Administrative	and Administrative	and Administrative
Trustees:					Mr M R Bennett
					Mrs S K Greedy
					Mr C C Lion-Cachet
					Rev PJ Nicholas
					MrJ ERobson
					Mrs EJWatson
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:					Keelys LLP
					28 Dam Street
					Lichfield
					Staffordshire
					WS136AA
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
			2022	2022	2022	2021
			f.
Income from:
Donations and legacies
Government grants receivable		2	295		295	77,137
Other donations	and legacies	2	1,238,675	270,684	1,509,359	1,438,503
Charitable activities			343,818	1,560	345,378	197,318
Investments			452		452	79
Total income			1,583,240	272,244	1,855,484	1,713,037
Expenditure on:
Charitable activities			1,748,431	255,017	2,003,448	1,677,496
Total expenditure			1,748,431	255,017	2,003,448	1,677,496
Net incomei(expenditure)			(165,191)	17,227	(147,964)	35,541
Reconciliation offunds:
Total funds brought	forward		756,638	236,676	993,314	957,773
Total funds carried	forward		591,447	253,903	845,350	993,314

				Note
						2022		2021
Fixed assets
Tangible	assets			12		73,400		96,816
Current assets
Stocks				13	6,040		15,729
Debtors				14	75,070		103,775
Cash at	bank and		in hand		888,617		1,004,311
					969,727		1,123,815
Creditors:	amounts	falling due
within one year				15	(197,777)		(227,317)
Net current	assets					771,950		896,498
Net assets						845,350		993,314
Charity funds
Restricted funds				17		253,903		236,676
Unrestricted	funds			17		591,447		756,638
Total funds						845,350		993,314

			2022	2021
Net cash flow from operating activities			(112,271)	287,745
Cash flow from investing	activities
Purchase oftangible fixed assets			(3,875)	(31,824)
Receipts from disposal offixed assets				10,310
Interest received			452	79
Net cash used in investing	activities		(3,423)	(21,435)
Cash and cash equivalents	brought	forward	1,004,311	738,001
Cash and cash equivalents	carried forward		888,617	1,004,311
Cash and cash equivalents	consist	of:
Cash at bank and in hand			888,617	1,004,311

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
			2022	2022	2022	2021
			E	E	E	F
Government	grants receivable		295		295	77,137
Other donations		and legacies	1,238,675	270,684	1,509,359	1,541,761
Grants refunded						(103,258)
			1,238,970	270,684	1,509,654	1,515,640

3a)	Income fro	m	charitable activities
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2022	2022	2022	2021
				F	E	E
	Sales revenue			11,668		11,668	4,171
	Activities income			332,150	1,560	333,710	193,147
				343,818	1,560	345,378	197,318
3b)	Fundraising		income
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2022	2022	2022	2021
				F	E	E	E
	Generated	income (sponsorship)		2,602	1,516	4,118
4.	Investment	income
				Unrestricted	Restricted	Total	Total
				funds	funds	funds	funds
				2022	2022	2022	2021
				E		'E	E
	Bank interest		receivable	452		452	79

		Provision of	Provision of
		charitable	charitable	Activities	Activities
		activities	activities	expenditure	expenditure
		(unrestricted)	(restricted)	(unrestricted)	(restricted)	Total	Total
		2022 f,	2022	2022f	2022	2022	2021
Direct costs:
Purchases		8,183	101			8,284	9,533
SCUK/SMUK		782				782
Activities	expenditure			314,164	138,108	452,272	225,149
Internship	expenditure	56,481				56,481	27,945
Staff costs		20,060				20,060	18,767
Wages and salaries		836,993	79,506			916,499	839,916
National	insurance	64,362	5,798			70,160	66,019
Pension	cost	87,414	6,134			93,548	84,489
Support	costs (note 6)	352,180	25,370			377,550	399,198
Governance costs (note 7)		7,812				7,182	6,480
		1,434,267	116,909	314,164	138,108	2,003,448	1,677,496

				Provision of	Provision of		Provision of	Provision of
				charitable	charitable		charitable	charitable
				activities	activities		activities	activities
				(unrestricted)	(restricted)	Total	(unrestricted)	(restricted)	Total
				2022	2022f	2022	2021 f.	2021	2021
Travel				60,903	8,628	69,531	17,192	385	17,577
Entertaining				6,341	1,208	7,549	1,704	162	1,866
Comms/marketing				91,450	2,615	94,065	74,494	750	75,244
CRM 8	camp		management	18,282		18,282	17,275		17,275
Direct running			costs
(premises		and insurance)		113,818	968	114,786	125,301	216	125,517
Printing,	postage 8 stationery			10,093	37	10,130	10,848	17	10,865
Legal 8	prof	(8 consultancy)		16,028	10,980	27,008	13,430	42,345	55,775
Projects				684	900	1,584	64,456		64,456
Bank charges				7,290	34	7,324	6,466	11	6,477
Depreciation				27,291		27,291	24,146		24,146
				352,180	25,370	377,550	355,312	43,886	399,198

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		Funds	Funds	Funds	Funds	Funds	Funds
		2022	2022	2022	2021	2021	2021
Auditor's	remuneration	6,960		6,960	6,480		6,480
Auditor's	non audit costs	852		852
		7,812		7,812	6,480		6,480

Analysis ofexpendi	tu	re by expenditu	re type
Current year			Staff costs	Depreciation	Other costs	Total
			2022	2022	2022	2022
					F	F
Costs ofgenerating	funds				684	684
Provision ofcharitable		activities	1,080,207	27,291	435,182	1,542,680
Activities expenditure					452,272	452,272
Charitable activities			1,080,207	27,291	888,138	1,995,636
Expenditure on governance					7,812	7,812
			1,080,207	27,291	895,950	2,003,448

Prior year
				Staffcosts	Depreciation	Other costs	Total
				2021	2021	2021	2021
				E
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

This is stated after char	ging:
		2022	2021
Depreciation oftangible	fixed assets:
Owned by the charity		27,291	24,146
Auditor's remuneration	—audit	6,960	6,480
Operating lease rentals		57,087	57,087

Staff c	osts were as follows:
		2022f	2021
Wages	and salaries	916,499	839,916
Social	security costs	70,160	66,019
Other	pension costs	93,548	84,489
		1,080,207	990,424

				2022	2021
				No	No
				33	36
Average	headcount	expressed as a full-time	equivalent:
Outreach	ministries			13	13
Administration				13	12
				26	25
In the band F60,001		—f70,000


12.	Tangible fixed	assets
					Improvements	Other plant
					to leasehold	machinery	Total
					F		E
	Cost
	At 1st September 2021				60,019	224,105	284,124
	Additions					3,875	3,875
	Disposals
	At 31stAugust	2022			60,019	227,980	287,999
	Depreciation
	At 1st September 2021				60,019	127,289	187,308
	Charge for the	year				27,291	27,291
	Eliminated on disposal
	At 31stAugust	2022			60,019	154,580	214,599
	Net book value
	At 31stAugust	2022				73,400	73,400
	At 31stAugust	2021				96,816	96,816
13.	Stocks
						2022	2021
						F	F
	Finished goods and goods for resale					6,040	15,729
14.	Debtors
						2022	2021
	Trade debtors					7,401	8,063
	Income tax recoverable					20,087	22,761
	Rent deposit					19,094	19,094
	Prepayments and accrued income					28,488	51,806
	CJRS claims receivable						2,051
						75,070	103,775
15.	Creditors: Amounts		falling due	within one year
						2022	2021
						E	E
	Trade creditors					181,729	100,896
	Other creditor						103,259
	Other taxation and social security Accruals and deferred income			& pay		6,929 9,119	6,927 16,235
						197,777	227,317

Current year	Current year
				Balance at				Balance at
				1stSeptember				31stAugust
				2021	Income	Expenditure	Transfers	2022
							f.	E
Unrestricted		funds
General funds		—all funds		756,638	1,583,240	(1,748,431)		591,447
Restricted funds
International				230,013	227,138	(231,288)		225,863
International	Creative Media			180		(180)
Sports Plus Bursary Fund					11,669	(11,669)
Impact Reporting			Framework	6,483	18,585	(11,880)		13,188
Staff Support		Fund			14,852			14,852
				236,676	272,244	(255,017)		253,903
Total offunds				993,314	1,855,484	(2,003,448)		845,350
Prior year
				Balance at				Balance at
				1stSeptember				31stAugust
				2020 E	Income f	Expenditure	Transfers E	2021 E
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

Summary	offunds —c	urrent year
		Balance at				Balance at
		1stSeptember				31stAugust
		2021f	Incomef	Expendituref	Transfersf	2022
General funds		756,638	1,583,240	(1,748,431)		591,447
Restricted	funds	236,676	272,244	(255,017)		253,903
		993,314	1,855,484	(2,003,448)		845,350
Summary	offunds —prior year
		Balance at				Balance at
		1stSeptember				31stAugust
		2020f	Incomef	Expenditure E	Transfers f	2021
General funds		653,617	1,641,036	(1,544,063)	6,048	756,638
Restricted	funds	304,156	72,001	(133,433)	(6,048)	236,676
		957,773	1,713,037	(1,677,496)		993,314

Current year
	Unrestricted	Restricted	Total
	funds	funds	funds
	2022	2022	2022
		f.
Tangible fixed assets	73,400		73,400
Current assets	715,824	253,903	969,727
Creditors due within one year	(197,777)		(197,777)
	591,447	253,903	845,350
Prior year
	Unrestricted	Restricted	Total
	funds	funds	funds
	2021	2021	2021
	E
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

18.	Reconciliation of	net	movem	ent in funds	to net cash flow from	operating activities
						2022	2021
							E
	Net (expenditure)/income		for the year
	(as per Statement	ofFinancial		Activities)		(147,964)	35,541
	Adjustment. for:
	Interest receivable					(452)	(79)
	Depreciation charges					27,291	24,146
	Decrease/(increase)	in	stocks			9,689	2,371
	Decrease/(increase)	in	debtors			28,705	34,493
	(Decrease)/increase	in	creditors			(29,540)	191,273
	Net cash provided	by/(used		in) operating	activities	(112,271)	287,745
19.	Analysis ofcash	and	cash equivalents
						2022	2021
							E
	Cash in hand					888,617	1,004,311
	Total					888,617	1,004,311

At 31st operating	August 2022 the total of the Charity's fut leases was:	ure minimum lease payments under no	n-cancellable
		2022	2021
		E
Amounts	payable:
Within 1 Between	year 1 and 5years	55,267 151,418	55,267 206,685
Total		206,685	261,952

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