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## Content
## Charity Information
## Trustee Report
Balance Sheet
Income & Expenditure Statement
Independent Examiner’s Report
Notes to Financial Statements
Accounting Policies & Notes to the Accounts
…Behold I come quickly…Rev. 22:12
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## **Charity Information**
Global Harvest Outreach (GHO) and Christ Harvest Centre (CHC) is a Christian based charity organisation. The GHO (Ministry Arm) is run by the Trustees while the CHC (church Arm) has been put under the apostolic oversight of the ELIM Pentecostal Churches (EPC) UK. The local church (CHC) is run by the Pastors, group of Elders and Departmental leaders under the constitution of the EPC, while GHO is run by the Trustees via the Trust document.
|Charity Registration Number:|1088581|
|---|---|
|Postal Address:|C/O 17 High Road|
||Wormley,|
||Broxbourne|
||London EN10 6HT|
|Worship Centre:|CHC - The Royal Store House 258|
||Langham Road|
||South Tottenham|
||(Opposite Turnpike Lane Tube Station)|
||London N15 3HT|
|Current Serving Trustees:|Kenny O. Victor Macarthy MBA FCCA (Lead|
||Minister)|
||Bolanle Macarthy BA PGCE MA|
||Remi Alabi BA LLB BL (Chair)|
||Dr Dag Lawale - (Canada)|
||Francesca Smidile BA|
||Yemisi Abrahams LLB BL - (Canada)|
|Board of Elders:|Pastor Wale Grillo (Pastoral Care)|
||Elder Joshua Onozutu (EOM)|
||Elder T Ogunsan (CMS)|
||Rev. Cyril Okere (Chair)|
||Elder Patricia Balogun|
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Hon. (Mrs) F.T. Akinwale Key Departmental Heads. Moriayo Ogunsan (Children & Special Projects) Tai-Tai Oronsaye (Youth) Weruche Opia (Executive Assistant & Special Projects) Helen Ogbemudia (Counselling & Safeguarding) Marjorie Clark (Evangelism & Outreaches) Enitan Modupe (Church Management Services) Legal Advisor/ Secretary to the Trust: Mr. A. O. Modupe BA LLB BL Trustee Accountant: Nina Deugoue Leonce ACCA Bankers: HSBC Plc Edmonton Green Branch Edmonton London N9 **INDEPENDENT EXAMINER** AE Accountax Ltd (Office Address) 5[th] Floor Kingsgate House 62 High St, Redhill RH1 1SH 100 Spencer Way (Registered Office Address) Redhill RH1 5DQ
Other working Names/Ministries: _Hearts for Nations (HfN); Elders Forum (EF) & The Harvest Army (THA)_
## _Trustees’ Report_
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**Main Objectives of the Charity**
1. THE ADVANCEMENT OF THE CHRISTIAN FAITH IN ACCORDANCE WITH THE TEACHINGS OF THE BIBLE
2. THE ADVISE AND RELIEF OF THE POOR, AGED, SICK AND THOSE IN CONDITIONS OF HARDSHIP OR DISTRESS; AND
3. SUCH OTHER CHARITABLE PURPOSES AS THE TRUSTEES MAY FROM TIME TO TIME DETERMINE.
4. COMMUNITY WORK – Targeting youths and families.
5. INTERNATIONAL MISSION WORK – Revivals, Outreaches, Medical Missions, Training & Empowerment, Partnering and Networking
## **Development During the year 2019**
During the year 2019 we carried out the following activities in line with our charity objectives:
- ➢ Local Evangelism: Evangelism carried out in home visits and on the streets. Also, ongoing quarterly ‘Harvest Gathering conferences’ continues. The ‘Harvest March for Jesus’ was again carried out with few other churches in the Easter period (Good Friday).
- ➢ Local & County Outreaches: For the third year running we organised a community musical Praise outreach (R2R#PraiseinthePark) in June at Ducketts Common Park. We received support from other community stakeholders including – local churches, businesses, Metropolitan Police etc. The concert brought the community together as set in its objectives.
- ➢ International Missions & Outreaches: The Lead minister travelled thrice on invitation of churches and Ministries in Africa to speak at conferences, train leaders and carry out outreach and empowerment programmes. Training was carried out in Kogi, Lagos and Ogun states of Nigeria. We completed and handed over the Harvest Youth Empowerment Centre in Ikirun Osun State and handed same to the Christian Association of Nigeria (Osun Branch) for management.
- We continue to give full financial sponsorship for three people in their quest to be educated (Two in universities and one in secondary). We also continue to support extremely vulnerable families with feeding and health related costs from time to time.
- ➢ The Pavilion: The counselling centre remains operational to the community - carrying out free professional counselling service for people within the community. An average of about 180 hours of counselling was carried out by the professional counsellors and minister.
- ➢ Spiritual advice and Prayer sessions: Local pastors and Elders carries out one-to-one and group prayer and advisory sessions for church members and people within our community especially those with addictions, and those with emotional problems. This reflecting in the increase workload of our professional counselling unit. The pavilion is now fully functioning and established. The centre is open by appointments every Wednesday and Friday for people who need some counselling and support.
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- ➢ Advocacy and Referrals: The local church (CHC) continues to be a one-stop shop for people within the community needing advice on issues ranging from housing, immigration, employment, consumer debt to welfare benefits. We signpost people to the right organisations after giving basic advice.
- ➢ The Church holds regular monthly pastoral care meetings for youth, women and men fellowship. Seminars and conferences were held by the church and ministries associated with the church and ministry. The church part sponsored four leaders in the men’s group for a leadership training in November.
- ➢ Youth Ministry: We continue to strive in building a vibrant youth ministry – through the Sunday School programme, the Happiness club and the regular youth meetings.
- ➢ Harvest Community Outreach Programme (HCOP) continues to develop - Community Initiatives and projects are being developed and ongoing, including THE ELDERS FORUM (Independent Family Mediation) and CHC YOUTH GROUP – targeting youth crime and raising achievements and standards among youths.
- ➢ We continue to work and collaborate with other Christian organisations locally and internationally – to maximise Christian effectiveness.
- ➢ Conducted seminars abroad and seeking to extend this apostolic role even further in 2020. Continue to receive Invitations from other African and Asian countries for the Christian message, training and empowerment.
- ➢ The 7 leaders continue to drive the day to day work of the ministry forward with the senior pastor and pastoral team.
## **The Future: Our Main Plans for the year 2020**
- Quarterly seasonal ‘Harvest Gathering’ outreaches and seminars now embedded in the operations of the Ministry – Summer, Autumn, Winter and Spring for evangelistic and Christian teaching purposes;
- Pastoral Care: Work on developing other aspect of Pastoral Care Department especially youth and elderly care;
- Community Ministries: We continue to work with and support other local charities and ministries.
- Youth Ministry is a priority for the church and hence we will continue to increase investment into youth ministry to build on our performance on this area of ministry with continued emphasis on developing and sustaining our youth centre to get youth away from potential problem of crime, guns gangs and drugs;
- Intensify our spiritual and physical interventions within our community by increasing prayer times for our community and providing relevant seminars and teachings through the year.
- We will continue to explore other ways of breaking barriers between cultures and network with other Christian and Community groups
- Develop a strong partnership and network group with international partners to foster unity and create opportunity to spread the gospel of Christ.
- Increase our international apostolic presence in West Africa and wherever the door of Christian mission opens. We continue to support vulnerable young women to attain education – our contribution to educate the ‘Girl child’ agenda.
Other Matters:
- There are currently no restricted funds and none is being anticipated
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**Global Harvest Outreach & Christ Harvest Centre (An Elim Pentecostal Church)** Annual accounts for the period
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**To 31/12/2021**
**01/01/2021**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
**Incoming resources (Note 3)**
**Charitable activities**
Offering
Tithes
Seed
Other- R2R
Bank Interest
Gift Aid from HMRC
Other- Community Usage of Hall
Other- Donation
**_Total_**
**Resources expended (Note 6)**
**Expenditure on:**
EPFG (ELIM HQ)
Legal & Professional fees
Honorarium
Mission
Rates & Utilities
Rent & Rates
Repairs & Renewals
Telephone / Phone Cards &
Internet
Church Reception & Entertainment|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
F02
F03|**Restricted**
**income**
**funds**
**Endowment**
**funds**
**£**
**£**
F02
F03|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|**Total funds**
**Prior year**
**funds**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||5,172|
-|-|5,172|5,544|
||23,730|
-|-|23,730|23,796|
||922|
-|-|922|390|
||-|-|-|-|-|
||0|
-|-|0|3|
||3,705|
-|-|3,705|3,716|
||10,750|
-|-|10,750|13,650|
||-|
-|
-|
-|
-|
||44,280|
-|
-|
44,280|
47,099|
|||||||
|||||||
||4,144|
-|-|4,144|4,580|
||252|
-|-|252|204|
||2,148|
-|-|2,148|1,600|
||1,919|
-|-|1,919|1,500|
||1,300|
-|-|1,300|1,302|
||18,000|
-|-|18,000|18,000|
||2,820|
-|-|2,820|365|
||1,120|
-|-|1,120|1,533|
||1,591|
-|-|1,591|245|
|||-|-|-|-|
||908|
-|-|908|903|
|||-|-|-|-|
||1,220|-|-|1,220|221|
||4,144|
-|-|4,144|4,580|
|---|---|---|---|---|---|
||252|
-|-|252|204|
||2,148|
-|-|2,148|1,600|
||1,919|
-|-|1,919|1,500|
||1,300|
-|-|1,300|1,302|
||18,000|
-|-|18,000|18,000|
||2,820|
-|-|2,820|365|
||1,120|
-|-|1,120|1,533|
||1,591|
-|-|1,591|245|
|||-|-|-|-|
||908|
-|-|908|903|
|||-|-|-|-|
||1,220|-|-|1,220|221|
Church Reception & Entertainment R2R Praise 18 / Convention Printing, Stationery& Postage Sundry Expenses Transport & Travelling
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## Subscriptions
Charitable donations & Love Gifts Advertising
Equipment Hire & Waste Disposal Equipment Purchase Depreciation Bank Charges
Admin & Office costs Property Maintenance Laundry & Dry Cleaning Website Hosting Computer software & Parts HP Costs
Training
## _**Total Resources Used**_
|419|
-|-|419|273|
|---|---|---|---|---|
|1,776|
-|-|1,776|1,225|
|660|
-|-|660|
-|
|425|
-|-|425|1,066|
|655|
-|-|655|
-|
|207|
-|-|207|208|
|248|
-|-|248|
-|
|196|
-|-|196|245|
|1,873|
-|-|1,873|4,483|
|61|
-|-|61|200|
||-|-|-|-|
|1,469|
-|-|1,469|208|
||-|-|-|-|
|350|-|-|
350|300|
|43,761|
-|-|
43,761|
38,661|
## _**Governance Cost**_
Independent Examination Insurance _**Total Governance Cost**_
## _**Total**_
## **Net income/(expenditure) before investment gains/(losses)**
## Net gains/(losses) on investments **Net income/(expenditure) Extraordinary items**
## **Transfers between funds**
**Other recognised gains/(losses):** Gains and losses on revaluation of fixed assets for the charity’s own use …Behold I come quickly…Rev. 22:12
|552|
-|-|552|485|
|---|---|---|---|---|
|2,029|-|-|
2,029|2,475|
|2,581|
-|-|
2,581|
2,960|
||||||
|46,341|
-|-|
46,341|
41,621|
|-2,061|-|-|-2,061|5,478|
|---|---|---|---|---|
|-|-|-|-|-|
|-2,061|-|-|-2,061|5,478|
|-|-|-|-|-|
|-|-|-|-|-|
||||||
|-|-|-|-|-|
9
|Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|-|-|
-|
-|
-|
|---|---|---|---|---|---|
||-2,061|-|-|-2,061|5,478|
|||||||
||- 27,526|-|
-|
- 27,526|-33,004|
||- 29,587|-|
-|
- 29,587|- 27,526|
## **Section B Balance sheet**
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|**Fixed assets**
**Intangible assets**
**Tangible assets (Note 6)**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Prepayments**
**Investments**
**Debtors**
**Cash at bank and in hand (Note 8**
**)**
**_Total current assets_**|**Unrestricted**
**funds**
**£**
F01|**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**this year**
**Total last**
**year**
**£**
**£**
**£**
**£**
F02
F03
F04
F04|**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**this year**
**Total last**
**year**
**£**
**£**
**£**
**£**
F02
F03
F04
F04|**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**this year**
**Total last**
**year**
**£**
**£**
**£**
**£**
F02
F03
F04
F04|**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**this year**
**Total last**
**year**
**£**
**£**
**£**
**£**
F02
F03
F04
F04|
|---|---|---|---|---|---|
|||-|-|-|-|
||2|-|-|2|209|
|||-|-|-|-|
|||-|-|-|-|
||2|-|-|2|209|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||700|||||
||5,011|-|-|5,011|9,749|
||5,711|-|-|5,711|10,449|
|**Creditors: amounts falling due**
**within one year (Note 7)**
**Accruals**|8,737|-|-|8,737|11,737|
|---|---|---|---|---|---|
||804|-|-|804|689|
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## _**Net current assets/(liabilities)**_
## _**Total assets less current liabilities**_
**Creditors: amounts falling due after one year**
|-3,830|-|-|-
3,830|-1,976|
|---|---|---|---|---|
||||||
|-3,828|-|**-**|-
3,828|- 1,767|
||||||
|-|-|-|-|-|
|-|-|-|-|-|
**Provisions for liabilities**
_**Total net assets or liabilities**_
|-3,828|-|-|-
3,828|- 1,767|
|---|---|---|---|---|
## **Funds of the Charity**
**Endowment funds**
**Restricted income funds Unrestricted funds Revaluation reserve**
_**Total funds**_
|-|||-|-|
|---|---|---|---|---|
|-|-||-|-|
|-||-|-|-|
|- 3,828|-
3,828
- 1,767
-
-||-
3,828||
|-3,828|-|-|-
3,828|-1,767|
## **Financial Standing, Performance Measures & Explanatory Statement:**
These summary financial statements summarise the information in GHCO's annual accounts for the year ended 31st Dec 2021
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As at of 31st December 2021, the Income & Expenditure shows a deficit of £2061.47, i.e., expenditure is above income. This has resulted in a further depletion of the reserves. To ensure continuity of the Charity Trust it will need to ensure they are having surpluses in the coming years i.e., the expenditure needs to be less than the income from various sources.
These accounts were approved by the Trustee of GHCO and signed on behalf of the Church.
|Signed by one or two trustees on
behalf of all the trustees|||Print Name|Date of
approval
dd/mm/yyyy|
|---|---|---|---|---|
|**Victor Kenny Macarthy**|Member
Board of
Trustee||||
|**Pastor Wale Grillo**|Board of
Elders||||
|**Elder Toyin Ogunsan**|Board of
Elders||||
||||||
## **GLOBAL HARVEST OUTREACH & CHRIST HARVEST CENTRE…an ELIM PENTECOSTAL CHURCH INDEPENDENT EXAMINER’S REPORT TO THE**
## **BOARD OF DIRECTORS/TRUSTEES YEAR ENDED 31st December 2021**
I report on the accounts of the Charity or the year ended 31st December 2021, which are set out on …Behold I come quickly…Rev. 22:12
13
## pages 8 to 14.
## **Respective responsibilities of trustees and examiner**
The trustees 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) 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; to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) 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. 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 130 of 2011 Act; and to prepare accounts which accord with the accounting records comply with the accounting requirements of 2011 Act and with the methods and principles of the Statement of Recommended Practice Accounting and Reporting by Charities have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date: Bim Ewetade BA (HONS) Accounting & Finance, AFA MIPA/AFTA Incorporated Financial Accountant AE Accountax Ltd 100 Spencer Way Redhill, Surrey. RH1 5DQ
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**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
**2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where_
_a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of**
**income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
Yes No
N/a
• the monetary value can be measured with sufficient reliability.
✓
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
YesNo
N/a
✓
**Grants and**
**donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No
N/a
✓
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Yes No
N/a
✓
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Yes No
N/a
✓
**Government grants**
The charity has received government grants in the reporting period
YesNo
N/a
✓
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No
N/a
✓
YesNo
N/a|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
**2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where_
_a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of**
**income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
Yes No
N/a
• the monetary value can be measured with sufficient reliability.
✓
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
YesNo
N/a
✓
**Grants and**
**donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No
N/a
✓
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Yes No
N/a
✓
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Yes No
N/a
✓
**Government grants**
The charity has received government grants in the reporting period
YesNo
N/a
✓
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No
N/a
✓
YesNo
N/a|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
**2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where_
_a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of**
**income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
Yes No
N/a
• the monetary value can be measured with sufficient reliability.
✓
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
YesNo
N/a
✓
**Grants and**
**donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No
N/a
✓
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Yes No
N/a
✓
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Yes No
N/a
✓
**Government grants**
The charity has received government grants in the reporting period
YesNo
N/a
✓
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No
N/a
✓
YesNo
N/a|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
**2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where_
_a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of**
**income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
Yes No
N/a
• the monetary value can be measured with sufficient reliability.
✓
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
YesNo
N/a
✓
**Grants and**
**donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No
N/a
✓
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Yes No
N/a
✓
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Yes No
N/a
✓
**Government grants**
The charity has received government grants in the reporting period
YesNo
N/a
✓
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No
N/a
✓
YesNo
N/a|**Section C Notes to the accounts (cont)**
**Note 2 Accounting policies**
**2.1 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where_
_a different or additional policy has been adopted then this is detailed in the box below._
**Recognition of**
**income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
Yes No
N/a
• the monetary value can be measured with sufficient reliability.
✓
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
YesNo
N/a
✓
**Grants and**
**donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No
N/a
✓
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Yes No
N/a
✓
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
Yes No
N/a
✓
**Government grants**
The charity has received government grants in the reporting period
YesNo
N/a
✓
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Yes No
N/a
✓
YesNo
N/a|
|---|---|---|---|---|
||**Recognition of**
**income**
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
**Grants and**
**donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.|Yes
✓|
No
N/a||
||||
||
|||Yes|No
N/a||
|||✓
Yes
Yes
Yes
Yes
Yes
✓
Yes|
||
||||No
N/a||
|||||✓|
||||No
N/a||
|||||✓|
||||No
N/a||
|||||✓|
||||No
N/a||
|||||✓|
||||No
N/a||
||||
||
||||No
N/a||
…Behold I come quickly…Rev. 22:12
15
|**Contractual income**
**and performance**
**related grants**
This is only included in the SOFA once the charity has provided the related goods or
services or met the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to
be the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services**
**and facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.|
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
Yes
✓||✓|
|---|---|---|---|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
||||✓|
|||No|N/a|
|||
||
…Behold I come quickly…Rev. 22:12
16
|**Income from**
**interest, royalties**
**and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from**
**membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**Settlement of**
**insurance claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Investment gains**
**and losses**
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end of
the year.
**2.2 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Governance and**
**support costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property
costs by floor areas, or per capita, staff costs by the time spent and other costs by
their usage.
**Grants with**
**performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once
the recipient of the grant has provided the specified service or output.|Yes
Yes
Yes
Yes
Yes
Yes
✓
Yes
✓
Yes
✓
Yes
Yes|No
N/a|No
N/a|
|---|---|---|---|
||||✓|
|||No
N/a||
||||✓|
|||No
N/a||
||||✓|
|||No
N/a||
||||✓|
|||No
N/a||
||||✓|
|||No
N/a||
|||
||
|||No
N/a||
|||
||
|||No
N/a||
|||
|✓|
|||No
N/a||
||||✓|
|||No
N/a||
…Behold I come quickly…Rev. 22:12
17
|**Grants payable**
**without**
**performance**
**conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for**
**liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs
11.17 to 11.19, FRS102 SORP.
**2.3 ASSETS**
**Tangible fixed**
**assets for use by**
**charity**
These are capitalised if they can be used for more than one year, and cost at least
They are valued at cost.
The depreciation rates and methods used are disclosed in note 6.2.
**Intangible fixed**
**assets**
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in
note 9.5
They are valued at cost.
**Heritage assets**||
Yes
✓
Yes
✓
Yes
✓
Yes
Yes
Yes
✓
Yes
Yes
Yes||✓|
|---|---|---|---|---|
||||No
N/a||
||||
||
||||No
N/a||
||||
||
||||No
N/a||
||||
||
||||No
N/a||
|||||✓|
||||No
N/a||
|||||✓|
||||No
N/a||
||500||||
||||||
||||
||
||||No
N/a||
||||✓||
||||No
N/a||
|||||✓|
||||No
N/a||
…Behold I come quickly…Rev. 22:12
18
|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The
depreciation rates and methods used as disclosed in note 9.6.1.4.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot
be measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other consideration expected to be
received.
**Current asset**
**investments**
The charity has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes
rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.|
Yes
Yes
Yes
|✓||
|---|---|---|---|
|||No
N/a||
||||✓|
|||No
N/a||
||||✓|
|||No
N/a||
||||✓|
||Yes|No
N/a||
||||✓|
||Yes|No
N/a||
||||✓|
||Yes|No
N/a||
||||✓|
||Yes|No
N/a||
||✓|
||
||Yes|No
N/a||
||
Yes
|✓||
|||No
N/a||
||||✓|
|||||
…Behold I come quickly…Rev. 22:12
19
||**POLICIES**
**ADOPTED**
**ADDITIONAL TO**
**OR DIFFERENT**
**FROM THOSE**
**ABOVE**|**Accounting policies**
**T**he principal accounting policies adopted in the preparation of the financial statements are set out
and have remained unchanged from the previous year, and also have been consistently applied
within the same accounts.
**Basis of preparation**
The accounts have been prepared under the historical cost convention. Tangible fixed assets and
depreciation
**Tangible assets are included at cost less depreciation.**
Depreciation has been provided at the following rates in order to write off the assets over their
estimated useful lives:
**Other Plant & Machinery -**25% of cost
**Fixtures & fittings -**25% of cost
**Presentation currency**
The accounts are presented in £ sterling.|
|---|---|---|
…Behold I come quickly…Rev. 22:12
20
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|**Section C Notes to the accounts (cont)**|
|---|---|---|---|---|---|---|---|
|**Note 3 Analysis of income**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Donations and**
**legacies:**
Donations andgifts
-
-
-
-
-
Gift Aid
3,705
-
-
3,705
3,716
Legacies
-
-
-
-
-
General grants provided by
government/other charities
-
-
-
-
-
Membership subscriptions and
sponsorships which are in substance
donations
-
-
-
-
-
Donatedgoods,facilities and services
-
-
-
-
-
Other
-
-
-
-
-
**Total**
3,705
-
-
3,705
3,716
**Charitable**
**activities:**
Use of Community Hall
10,750
-
-
10,750
13,650
Tithes, Offerings,Seed &pledges
29,824
-
-
29,824
29,730
-
-
-
-
-
Other: R2R etc
0
-
-
-
-
**Total**
40,574
-
-
40,574
43,380
**Other trading**
**activities:**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Other
-
-
-
-
-
**Total**
-
-
-
-
-||||||||
||**Donations and**
**legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
|||Donations andgifts|-|-|-|-|-|
|||Gift Aid|3,705|-|-|3,705|3,716|
|||Legacies|-|-|-|-|-|
|||General grants provided by
government/other charities|-|-|-|-|-|
|||Membership subscriptions and
sponsorships which are in substance
donations|-|-|-|-|-|
|||Donatedgoods,facilities and services|-|-|-|-|-|
|||Other|-|-|-|-|-|
|||**Total**|3,705|-|-|3,705|3,716|
|||||||||
|||Use of Community Hall|10,750|-|-|10,750|13,650|
|||Tithes, Offerings,Seed &pledges|29,824|-|-|29,824|29,730|
||||-|-|-|-|-|
|||Other: R2R etc|0|-|-|-|-|
|||**Total**|40,574|-|-|40,574|43,380|
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
|||Other|-|-|-|-|-|
|||**Total**|-|-|-|-|-|
|||||||||
…Behold I come quickly…Rev. 22:12
21
|**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Other:**
**TOTAL INCOME**|Interest income|0|-|-|0|3|
|---|---|---|---|---|---|---|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome||-|-|||
||Other|-|-|-|-|-|
||**Total**|0|-|-|0|3|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into
income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of
intellectualpropertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||44,280|-|-|44,280|47,099|
|**Other information:**|||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**|||||||
||||||||
|…Behold I come quickly…Rev. 22:12||22|||||
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
## **Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|**Section C Notes to the accounts (cont)**
**Note 4 Analysis of expenditure**
**Analysis**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Prior year**
**£**
**£**
**Expenditure on**
**raising funds:**
Incurred seeking donations
- - - - -
Incurred seeking legacies
- - - - -
Incurred seeking grants
- - -
Operating membership schemes and social
lotteries
- - -
Staging fundraising events
- - -
Fudraising agents
- - -
Operating charity shops
- - -
Operating a trading company undertaking non-
charitable trading activity
- - -
Advertising, marketing, direct mail and
publicity
- - - -
-
Start up costs incurred in generating new
source of future income
- - - - -
Database development costs
- - - - -|
|---|---|---|---|---|---|---|---|
||**Expenditure on**
**raising funds:**|**Analysis**|**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total**
**funds**
**£**|**Prior year**
**£**|
|||Incurred seeking donations|-|-|-|-|-|
|||Incurred seeking legacies|-|-|-|-|-|
|||Incurred seeking grants|-|-|-|||
|||Operating membership schemes and social
lotteries|-|-|-|||
|||Staging fundraising events|-|-|-|||
|||Fudraising agents|-|-|-|||
|||Operating charity shops|-|-|-|||
|||Operating a trading company undertaking non-
charitable trading activity|-|-|-|||
|||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
|||Start up costs incurred in generating new
source of future income|-|-|-|-|-|
|||Database development costs|-|-|-|-|-|
…Behold I come quickly…Rev. 22:12
23
|**Expenditure on**
**charitable**
**activities**|Other trading activities|Other trading activities|-|-|-|||
|---|---|---|---|---|---|---|---|
||Investment management costs:||-|-|-|-|-|
||Portfolio management costs||-|-|-|-|-|
||Cost of obtaining investment advice||-|-|-|-|-|
||Investment administration costs||-|-|-|-|-|
||Intellectual property licencing costs||-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges||-|-|-|-|-|
||||-|-|-|-|-|
||**Total expenditure on raising funds**||||-|-|-|
|||||||||
||Independent examination||552|||552|485|
||Accommodation & Subsistence||-|-|-|-|-|
||EPFG (Elim HQ)||4,144||-|4,144|4,580|
||Legal and Professional fee||252|||252|204|
||Books,Audio Visual and Tapes|||||-|-|
||Honorarium & External Ministries||2,148|||2,148|1,600|
||Mission||1,919|||1,919|1,500|
||Insurance||2,029|||2,029|2,475|
||Website Hosting||660|||660|-|
||Rent. Rates & Utilities||19,300|||19,300|19,302|
||Property Renewals &
Maintenance||4,693|||4,693|4,483|
…Behold I come quickly…Rev. 22:12
24
|**Separate**
**material item of**
**expense**|Telephone/ Phone cards &
Internet||1,120|||1,120|1,533|
|---|---|---|---|---|---|---|---|
||Church Receptions &
Entertainment||1,591|||1,591|245|
||Printing, Stationery & Postage||908|||908|903|
||Sundryexpenses|||||-|-|
||Transport & Travelling||1,220|||1,220|221|
||Subscriptions||419|||419|273|
||Charitable donations & Love
gifts||1,776|||1,776|1,225|
||Seminars, Training &
Conferences||350|||350|300|
||Equiment Hire (Card machine
etc.)||425|||425|1,066|
||Depreciation||207|||207|208|
||Bank charges||248|||248|-|
||Hire Purchase Costs|||||-|-|
||Admin & Office Costs||196|||196|610|
||Laundry and Cleaning||61|||61|200|
||Computer Software and Parts||1,469|||1,469|208|
||Equipment (Non F A)||655|-|-|655|-|
||R2R Praise|||||-|-|
||**Total expenditure on charitable activities**||46,341|-|-|
46,341|41,621|
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
…Behold I come quickly…Rev. 22:12
25
|**Total**
**Other**
**Total other expenditure**
**TOTAL EXPENDITURE**
**Other information:**
**Analysis of expenditure on charitable activities**|||-|-|-|-|-|
|---|---|---|---|---|---|---|---|
||||-|-|-|-|-|
||**Total**||-|-|-|-|-|
|||||||||
|||||||||
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
||||-|-|-|-|-|
|||||||||
||||46,341|-|-|46,341|41,621|
|||||||||
|**Activity or**
**programme**|**Activities undertaken directly**|||**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior_**
**_year_**|
||**£**|||**£**|**£**|**£**|**£**|
|Activity 1
Activity 2||||||||
|||||||||
|Other||||||||
|**Total**||||||||
|||||||||
|**Prior year expenditure on charitable activities can be**
**analysed as follows:**||||||||
|||||||||
…Behold I come quickly…Rev. 22:12
26
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**----- Start of picture text -----**
Section C Notes to the accounts
(cont)
Note 5 Details of certain items of expenditure
5.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If Last
nothing was paid please enter '0' in the appropriate box(es). This year year
£ £
Independent examiner’s fees
552 485
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner 252 204
**----- End of picture text -----**
…Behold I come quickly…Rev. 22:12
27
**Section C Notes to the accounts (cont)**
## **Note 6 Tangible fixed assets**
_**Please complete this note if the charity has any tangible fixed assets**_
## **6.1 Cost or valuation**
|At the beginning of
the year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold**
**land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||-|-|-|
6,645|6,645|
||-|-||-|
-|
||-|-|-|-|
-|
||-|-|-|-|
-|
||-|-|-|-|
-|
||-|
-|
-|
6,645|6,645|
##
##
|****Basis**|SL or RB|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line|
|---|---|---|---|---|---|---|
|||||||("SL") or|
|||||||Reducing|
|||||||Balance|
|||||||("RB")|
…Behold I come quickly…Rev. 22:12
28
|**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**6.3 Net book value**
Net book value at
the beginning of the
year||||||
|---|---|---|---|---|---|
||-|
-|
-|
209|209|
|Net book value at
the end of the year|-|
-|
-|
2|2|
…Behold I come quickly…Rev. 22:12
29
|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|
|---|---|---|---|---|
|**(cont)**|||||
|**Note 7 Creditors and accruals**
**_Please complete this note if the charity has any creditors or accruals._**
**7.1 Analysis of creditors**
**Amounts falling due**
**within one year**
**Amounts falling due**
**after more than one**
**year**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**Accruals for grants payable**
- - - -
**Bank loans and overdrafts**
- - - -
**Trade creditors**
- - - -
**Payments received on account for contracts or**
**performance-related grants**
- - - -
**Accruals and deferred income**
804
689
- -
**Taxation and social security**
- - - -
**Other creditors**
8,737
11,737
**Total**
9,541
12,426
-
-|||||
||**Amounts falling due**
**within one year**||**Amounts falling due**
**after more than one**
**year**||
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||804|689|-|-|
||-|-|-|-|
||8,737|11,737|||
||||||
||9,541|12,426|-|
-|
…Behold I come quickly…Rev. 22:12
30
|**Section C Notes to the accounts**|**(cont)**|
|---|---|
|**Note 8 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|**This year**
**Last year**
**£**
**£**
-
-
-
-
5,011
9,749
5,011
9,749|
|**Section C Notes to the accounts**
**(cont)**||
|---|---|
|**Note 9 Transactions with trustees and related parties**
**9.1 Trustee remuneration and benefits**||
|**None of the trustees have been paid any remuneration or received any other benefits from**
**an employment with theircharity or a related entity (True or False)**|**TRUE**|
## **NO RESTRICTED FUND**
…Behold I come quickly…Rev. 22:12
31