OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

YEOVIL CHRISTIAN SUPPORT TRUST UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2022

Charity Number 1092843

CHALMERS & CO (SW) LIMITED

Chartered Accountants Trading as Chalmers & Co. 6 The Linen Yard South Street Crewkerne Somerset TA18 8AB

YEOVIL CHRISTIAN SUPPORT TRUST

UNAUDITED FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

CONTENTS PAGES
Reference and administrative details 1
Trustees annual report 2 to 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 to 18

YEOVIL CHRISTIAN SUPPORT TRUST

REFERENCE AND ADMINISTRATIVE DETAILS

YEAR ENDED 31 DECEMBER 2022

The board of trustees R Hogben
T Neville
S Warr
J Turner
M Hamilton
S Hibbert
Secretary J Turner
Charity registration number 1092843
Principal office The Gateway
Addlewell Lane
Yeovil
Somerset
BA20 1QN
Independent examiner S M Bachrach, Chartered Accountant
Chalmers & Co (SW) Limited
Chartered Accountants
Trading as Chalmers & Co.
6 The Linen Yard
South Street
Crewkerne
Somerset
TA18 8AB
Bankers Unity Trust Bank
Nine Brindley Place
Birmingham
B1 2HB

- 1 -

YEOVIL CHRISTIAN SUPPORT TRUST

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2022

The trustees present their report and unaudited financial statement of the Trust for the year ended 31[st] December 2022. The financial statements have been prepared in accordance with the accounting policies described and comply with the Trust Deed and applicable law.

STRUCTURE, GOVERANCE AND MANAGEMENT

Yeovil Christian Support Trust (YCST) is a registered charity (number: 1092843) governed by a Trust Deed dated 24[th] May 2002. A supplemental deed was added by the Trustees in 2012.

A list of current Trustees and other administrative details of the charity appear on page 1 of the financial statements.

Trustees are appointed in accordance with the Trust Deed and give their time voluntarily. Training for Trustees is provided as needed. Strategic decisions are taken by the Trustees but the day to day running of the operations of the charity is delegated to staff and volunteers, supervised by our Operations Manager.

The Trustees undertake to regularly consider risks to which the Trust is exposed, setting in place written policies to reduce the risks as far as is reasonably possible. These risks include financial risk, risks relating to personnel, health and safety and fire risks.

YCST is proud to work in partnership with many local agencies, including local authorities, churches, local businesses and schools who both support the needs of the charity and refer clients in need.

OBJECTIVES AND ACTIVITIES

The Objects of the Trust are:

In and around the area of Yeovil and the surrounding areas of South Somerset, North Dorset and West Dorset to express Christ’s compassion through:-

The operations of YCST commenced over 30 years ago and were developed by the Trustees of Yeovil Community Church Trust. The operations and management were succeeded to a new and separate charity, Yeovil Christian Support Trust in 2002.

The Objects of the Trust have been implemented through two main activities during the year: The Lord’s Larder Food Bank

The Lord’s Larder Community Fund

- 2 -

YEOVIL CHRISTIAN SUPPORT TRUST

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2022

OBJECTIVES AND ACTIVITIES (continued)

The operations of the Trust are provided by our Operations Manager, who is supported by a team of willing volunteers. Financial gifts, gifts of food, and gifts of goods are donated by many local individuals, churches, schools local businesses and other groups. The Trustees are extremely grateful for the gifts of time, money and goods given by so many, and without which we could not operate.

Clients in need are referred to YCST by many local authorities and organisations. The Trustees are also grateful for the support of these organisations which help us to give support where it is needed. We know that many agencies have been especially busy again this year.

When planning the activities for the year, the Trustees have considered the Charity Commission’s guidance on public benefit. We believe the activities set out below clearly demonstrate YCST’s commitment to providing identifiable public benefit and that access to this benefit is not restricted in any way.

SUMMARY OF ACHIEVEMENTS

In 2022 the Lord’s Larder Food Bank has seen an accelerating demand for food parcels. Following on from world events, inflation has spiralled, especially energy costs and food, which has had a major effect on household budgets. This has particularly impacted the poor, and many families that were just managing have been struggling to stretch their budgets. In addition, we have seen an influx of refugee families and individuals from Ukraine with 2-300 settling in South Somerset. As a Trust we have been pleased to welcome them and include some of them as clients for food parcels and grants. For the first time in 35 plus years of operation, demand for food has outstripped supply and so the Trust has had to purchase food to keep shelves stocked. The number of parcels given out in 2022 is 34% up on 2021.

The number of food items given out amounted to 183,135, compared to 189,456 the previous year. We have not been able to be as generous in the parcels this year. We were able to assist a total of 1944 families including 5624 adults and 4156 children.

Despite the hardship, which has affected our donors as well as our clients, most of the food given out has been provided by the generosity of local residents, businesses, churches and schools.

Yeovil Community Church, who host us in their building, have requested the return of the hall that the foodbank has been using during the pandemic period. They proposed an extension of the previous larder to more than double its size and consulted the Trustees with the plans. They listened to our concerns and adjusted the plans accordingly such that we were able to move into the new space in July 2022. We have found the new space is very suitable for our needs. YCST was able to give £15,000 to YCC towards the building costs. The use of the space remains rent free.

- 3 -

YEOVIL CHRISTIAN SUPPORT TRUST

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2022

SUMMARY OF ACHIEVEMENTS (continued)

Gifts of funds to YCST have continued to increase. Regular monthly giving, which is so helpful in terms of financial planning has continued to climb quarter on quarter. The donation of funds has allowed us to buy in food when needed and maintain and even increase grants given out via the Lord’s Larder Community Fund. It has also enabled us to continue to run our electric van which has been used almost daily to collect donations of food from local supermarkets etc.

We are so grateful to all the individuals, communities, shops and businesses and churches in our community that have sustained their giving through another difficult year. We could not do what we do without this selfless generosity!

The Lord’s Larder Community Fund has also been able to provide funds in a sustained way for the needy due to generous financial giving. It was able to provide a total of £19,328 worth of grants to meet local needs, a big increase on what we were able to provide last year. We are pleased to be able to offer flexibility in terms of what we will fund. Sometimes small sums of money to meet unusual needs can make a real difference in the lives of individuals and families.

Some examples of grants given in 2022 include funds to:

Total fundraising for the year was £117,451 which is only slightly lower than last year.

The Trustees have considered the advice of the Charity Commission in relation to our care for vulnerable individuals. Although we do not generally have minors working or volunteering with us, we do occasionally have children visit with their school groups. We share a building where children are often present. We also sometimes have vulnerable adults working as volunteers or visiting us. In the light of this we have written a Safeguarding Policy and appointed a Safeguarding Officer and a Deputy Safeguarding Officer. They have undergone training and will undertake regular updates.

FINANCIAL REVIEW

Total incoming resources were £117,451 (2021 - £118,079), with the majority of income arising from donations as disclosed further in note 4. Total resources expended were £76,391 (2021 - £46,279), the major category of expenditure being staff costs as disclosed further in note 6.

Net funds therefore increased by £41,060 (2021: increased by £71,800) to £257,679 (2021- £216,619). Net funds represent mainly the cash at bank and in hand which totalled £238,844 (2021 - £197,771).

- 4 -

YEOVIL CHRISTIAN SUPPORT TRUST

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2022

FINANCIAL REVIEW (continued)

RESERVES POLICY

The trustees closely monitor the charity's financial position and seek to ensure that reserves are sufficient to meet its ongoing liabilities. The charity does not aim to hold substantial reserves, but to pass any surpluses on to those in need. Reserves at the end of the year totalled £257,679 (2021 - £216,619) of which £234,926 (2021 - £193,769) are free reserves.

There are restricted funds of £5,000 (2021 – £5,000) restricted for the use of the Community Fund only and unrestricted designated funds of £25,000 (2021 - £25,000). These are not subject to any restrictions regarding their use but the trustees have designated these funds for the use of a specific project.

STATEMENT OF TRUSTEE’S RESPONSIBILITIES

The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (Charities SORP (FRS 102)).

The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

- 5-

YEOVIL CHRISTIAN SUPPORT TRUST

TRUSTEES ANNUAL REPORT

YEAR ENDED 31 DECEMBER 2022

INDEPENDENT EXAMINER

A resolution to re-appoint Simon Bachrach of Chalmers & Co (SW) Limited as independent examiner for the ensuing year will be proposed at the annual general meeting.

Signed by order of the trustees

R HOGBEN Chairman

The Gateway Addlewell Lane Yeovil Somerset BA20 1QN

27 October 2023

- 6-

YEOVIL CHRISTIAN SUPPORT TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF YEOVIL CHRISTIAN SUPPORT TRUST FOR THE YEAR ENDED 31 DECEMBER 2022 CHARITY NO 1092843

I report to the trustees on my examination of the accounts of Yeovil Christian Support Trust for the year ended 31 December 2022 which are set out on pages 8 to 18.

Responsibilities and basis of report

As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in the report in order to enable a proper understanding of the accounts to be reached.

Simon Bachrach FCA

CHALMERS & CO (SW) LIMITED Chartered accountants Trading as Chalmers & Co. 6 The Linen Yard South Street Crewkerne Somerset TA18 8AB

Date: 27 October 2023

- 7 -

YEOVIL CHRISTIAN SUPPORT TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING THE INCOME AND EXPENDITURE ACCOUNT

YEAR ENDED 31 DECEMBER 2022

General Designated Restricted Total Total
Unrestricted Reserve Community Funds
Funds
Funds Fund Fund 2022 2021
Note
 £ £ £ £ £
INCOME
Donations and legacies
4a		 112,805 - 3,825 116,630 116,044
Activities for generating
funds 4b - - - - 1,983
Investment income 4c 821 - - 821 52
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
TOTAL INCOME 113,626 - 3,825 117,451 118,079
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
EXPENDITURE
Charitable activities
Grants payable 5a - - 19,328 19,328 7,694
Staff costs 5b 25,749 - - 25,749 24,623
Depreciation and other
costs 5c 27,865 - - 27,865 10,578
Support costs 5d 3,199 - - 3,199 3,159
Other costs 5e 250 - - 250 225
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
TOTAL EXPENDITURE 57,063 - 19,328 76,391 46,279
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
NET INCOME/
(EXPENDITURE)
BEFORE TRANSFERS 56,563 -
 (15,503) 41,060 71,800
TRANSFERS BETWEEN
FUNDS 12
 (15,503) - 15,503 - -
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
NET MOVEMENT IN
FUNDS 41,060 - - 41,060 71,800
Balances brought forward 186,619 25,000 5,000 216,619 144,819
------------------------------- ------------------------------- ------------------------------- ------------------------------- -------------------------------
Balances carried forward 227,679 25,000 5,000 257,679 216,619
=============================== =============================== =============================== =============================== ===============================

The results for the year derive from continuing activities There are no gains or losses other than those shown above.

The notes on pages 10 to 18 form part of these financial statements.

- 8 -

YEOVIL CHRISTIAN SUPPORT TRUST

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2022

2022 2021
Note £ £ £
FIXED ASSETS
Tangible assets 8 17,753 17,850
CURRENT ASSETS
Debtors 9 3,050 2,691
Cash at bank and in hand 238,844 197,771
------------------------------- ----------------------------- -
241,894 200,462
CREDITORS: Amounts falling due within one
year 10 (1,968) (1,693)
------------------------------- --------------------------
NET CURRENT ASSETS 239,926 198,769
------------------------------- -----------------------------
TOTAL ASSETS LESS CURRENT LIABILITIES 257,679 216,619
------------------------------- -----------------------------
NET ASSETS 257,679 216,619
=============================== =============================
FUNDS
Unrestricted 11 227,679 186,619
Designated 11 25,000 25,000
Restricted 11 5,000 5,000
------------------------------- -----------------------------
TOTAL FUNDS 257,679 216,619
=============================== =============================

These financial statements were approved by the members of the committee on the 27[th] day of October 2023, and are signed on their behalf by:

R HOGBEN S HIBBERT Chairman Treasurer

The notes on pages 10 to 18 form part of these financial statements.

- 9 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

1. GENERAL INFORMATION

The Charity is constituted by a Deed of Trust dated 24[th] May 2002. A supplemental deed was added by the Trustees in 2012. It is a registered charity in England and Wales. Its address is The Gateway, Addlewell Lane, Yeovil, Somerset BA20 1QN.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS102 ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3 . ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the trust deed.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going Concern

There are no material uncertainties about the charity’s ability to continue.

Incoming resources

Incoming resources are included gross and are accounted for once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of the incoming resources can be measured with sufficient reliability. Incoming resources received in respect of future periods are deferred to that period.

Voluntary income is received by way of gifts and donations and is included in full in the Statement of Financial Activities when receivable.

Gifts in Kind. The Trust receives donation of food items, but it is not practical to value these upon receipt and therefore no income is reflected. These food items are distributed to those in need and likewise no cost is included.

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Activities for generating funds include resources generated by activities which are specifically to raise funds for the charity such as fundraising events.

Investment income includes bank interest and is included when receivable.

Other incoming resources include all income which cannot be allocated directly to the other income categories

.

- 10 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

Grants receivable

All Revenue Grants receivable are credited to the Statement of Financial Activities as voluntary income.

Resources expended

Resources expended are shown gross and are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and costs are allocated directly to the category to which they relate. Where this allocation is not possible costs are allocated within "support costs".

Grants payable include all grants made to individuals and organisations in Yeovil and its surrounding areas for the relief of hardship and poverty, to support families and individuals in crisis and to assist other organisations holding similar objectives.

Staff costs include all costs relating to the employees of the charity including gross wages payments, social security and pension costs.

Depreciation and other costs include all costs incurred in raising income for the charity including the running costs of the building from which the charity operates and depreciation of the charity’s assets.

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include the preparation and examination of statutory accounts and legal advice to trustees on governance or constitutional matters.

Support costs include all costs which cannot be allocated directly to the other expense categories.

Value Added Tax

The Charity is not registered for VAT. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Unrestricted Funds

General accumulated unrestricted funds represent the funds of the charity that are not subject to any restrictions regarding their use and may be applied in achieving any of the objectives of the charity as decided by the trustees.

Designated Funds

Funds designated for a particular purpose or a specific project by the charity are also unrestricted but shown as a separate fund category. The charity has the following designated fund:

The Reserve fund includes an amount to cover a year of staff costs to cover redundancy payments should unforeseen events occur.

- 11 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

Restricted Funds

These relate to incoming resources which have been received subject to specific conditions imposed by the donor and binding on the Trustees and may only be applied in accordance with the restrictions placed on the donation. Upon realisation of the aims of the restricted funds, assets of such funds are transferred to unrestricted or designated funds as appropriate. The charity has the following restricted fund:

The Community fund includes all income and expenditure for the charity’s Social Fund which supplies grants to individuals and families in need.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost and are stated at historic cost less depreciation. Assets costing less than £100 are written off in the year of acquisition. Depreciation is provided on all tangible fixed assets at rates calculated to write each asset down to its estimated residual value over its expected useful life, as follows:-

Plant and Equipment - 25% on straight line basis Motor Vehicle - 10% on straight line basis

Pension costs

The charity operates a defined contribution pension scheme for certain employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. Pension costs are charged to the Statement of Financial Activities as incurred, and represent contributions payable by the charity.

- 12 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

General Designated Restricted Total Total
Unrestricted
Reserve		 Community
Funds
Funds
Fund Fund Fund 2022 2021
£ £ £ £ £
4. INCOME
4a. Donations and Legacies
Donations from Individuals:
Pledged Donations 29,327 - 1,260 30,587 21,887
One-off Donations 30,523 - 1,000 31,523 34,697
Income Tax Recoverable 8,284 - 565 8,849 8,586
CAF Cheques 3,680 - - 3,680 6,870
Donations from Churches and
other Organisations 40,991 - 1,000 41,991 44,004
--------------------------------- ------------------------------------ ------------------------------- --------------------------------- --------------------------------
112,805 - 3,825 116,630 116,044
================================= ==================================== =============================== ==================================== ===============================
4b. Activities for generating funds
Fundraising Events - - - - 1,983
--------------------------------- ------------------------------------ ------------------------------- ------------------------------------ ---------------------------------
- - - - 1,983
================================= ==================================== =============================== ==================================== ===============================
4c. Income from Investments
Bank Interest Received 821 - - 821 52
================================= ==================================== =============================== ==================================== ==============================
---------------------------------- ------------------------------------ ------------------------------- --------------------------------- ---------------------------------
Total Income 113,626 - 3,825 117,451 118,079
================================== ==================================== =============================== ==================================== ===============================

- 13 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

General Designated
Restricted		 Total Total
Unrestricte Reserve Community
Funds
Funds
d Fund Fund Fund 2022 2021
£ £ £ £ £
5. EXPENDITURE
CHARITABLE ACTIVITIES
5a. Grants Payable
Social Fund Payments
(Note 13) - - 19,328 19,328 7,694
==================================== ==================================== =============================== ==================================== ====================================
5b. Staff Costs
Wages and Employers
National Insurance 24,820 - - 24,820 23,748
Pension Costs 929 - - 929 875
------------------------------------ ------------------------------------ ------------------------------- ------------------------------------ ------------------------------------
25,749 - - 25,749 24,623
==================================== ==================================== =============================== ==================================== ====================================
5c. Depreciation & Other Costs
Donation for use of
premises (see note 12) - - - - 5,000
Donations towards Building
Work (see note 12) 15,000 - - 15,000 -
Telephone 902 - - 902 828
Food Purchases for Boxes 6,541 - - 6,541 1,636
Insurance 904 - - 904 887
Depreciation 2,936 - - 2,936 2,227
Repairs & Renewals 1,582 - - 1,582 -
------------------------------------ ------------------------------------ ------------------------------- ----------------------------------- -----------------------------
27,865 - - 27,865 10,578
==================================== ==================================== =============================== ==================================== =============================
5d. Support Costs
Travel Costs 732 - - 732 1,116
Sundry Expenses 496 - - 496 325
Printing, Postage &
Stationery 259 - - 259 303
Computer Expenses 428 - - 428 528
Payroll Costs 900 - - 900 594
Bank Charges 384 - - 384 293
------------------------------------ ------------------------------------ ------------------------------- ------------------------------------ ------------------------------------
3,199 - - 3,199 3,159
==================================== ==================================== =============================== ==================================== ====================================
OTHER COSTS
5e. Governance Costs
Independent Examiners Fee
250		 - - 250 225
------------------------------------ ------------------------------------ ------------------------------- ------------------------------------ ------------------------------------
250 - - 250 225
==================================== ==================================== =============================== ==================================== ====================================
---------------------------------- ------------------------------------ ------------------------------- --------------------------------- ---------------------------------
Total Expenditure 57,063 - 19,328 76,391 46,279
==================================== ==================================== =============================== ==================================== ====================================

- 14 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

6. STAFF COSTS

The aggregate payroll costs were:

STAFF COSTS
The aggregate payroll costs were:
2022 2021
£ £
Wages and salaries 24,820 23,748
Other pension costs 929 875
------------------------------- -------------------------------
25,749 24,623
=============================== ===============================

There were no charity employees with earnings in excess of £60,000.

Particulars of employees:

The average number of staff employed by the charity during the financial year amounted to:

2022 2021
No No
Operations Manager 1 1
=============== ===============
7. NET INCOMING RESOURCES
Net incoming resources are stated after charging:
2022 2021
£ £
Staff pension contributions 929 875
Depreciation 2,936 2,227
Independent Examiners Fee 250 225
=============== ===============
8. TANGIBLE FIXED ASSETS
Plant & Motor
Total
Equipment Vehicle
£ £ £
COST
At 1 January 2022 1,250 19,140 20,390
Additions 2,839 - 2,839
Disposals - - -
------------------------------- ------------------------------- -------------------------------
At 31 December 2022 4,089 19,140 23,229
=============================== =============================== ===============================
DEPRECIATION
At 1 January 2022 626 1,914 2,540
Disposals - - -
Charge for the year 1,022 1,914 2,936
----------------------------- ----------------------------- -----------------------------
At 31 December 2022 1,648 3,828 5,476
=========================== =========================== ===========================
NET BOOK VALUE
At 31 December 2022 2,441 15,312 17,753
=============================== =============================== ===============================
At 31 December 2021 624 17,226 17,850
========================== ========================== ==========================

- 15 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

9. DEBTORS

DEBTORS
2022 2021
£ £
Income tax recoverable 3,050 2,691
Prepayments and accrued income - -
-------------------------- --------------------------
3,050 2,691
========================== ==========================
CREDITORS: Amounts falling due within one year
2022 2021
£ £
Taxation and social security 916 900
Pension creditor 142 133
Accruals 910 660
-------------------------- --------------------------
1,968 1,693
========================== ==========================

10. CREDITORS: Amounts falling due within one year

11. ANALYSIS OF NET ASSETS BY FUND

Unrestricted
 Designated Restricted
General Fund Funds Funds Total Funds
£ £ £ £
Tangible Fixed Assets 17,753 - - 17,753
-------------------------- --------------------------------- --------------------------------- --------------------------------
Current Assets:
Cash at bank and building society 208,844 25,000 5,000 238,844
Income tax recoverable 3,050 - - 3,050
----------------------------------- ----------------------------------- ----------------------------------- --------------------------------
211,894 25,000 5,000 241,894
----------------------------------- ----------------------------------- ----------------------------------- --------------------------------
Creditors: Amounts falling due within one year:
PAYE & National Insurance 916 - - 916
Pension creditor 142 - - 142
Accruals 910 - - 910
---------------------------- --------------------------------- --------------------------------- --------------------------------
1,968 - - 1,968
---------------------------- --------------------------------- --------------------------------- --------------------------------
Net current assets/(liabilities) 209,926 25,000 5,000 239,926
============================= =============================== =============================== ==============================
Total assets less current liabilities 227,679 25,000 5,000 257,679
============================= ================================ ================================ ==============================
--------------------------------- ---------------------------------- ---------------------------------- --------------------------------
FUND BALANCES 227,679 25,000 5,000 257,679
=============================== ================================== ================================== ===============================

- 16 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2022

12. RELATED PARTY TRANSACTIONS AND CONNECTED CHARITIES

The trustees have received no remuneration nor reimbursement for any expenses incurred in connection with the charity during the year (2021 £Nil).

Yeovil Christian Support Trust is connected to Yeovil Community Church (registered number 1170106) which has objects in common. The Charity has use of the premises of Yeovil Community Church free of charge, however in 2022 the Charity made a donation of £15,000 towards building work to increase the space used by the food bank.

- 17 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued) YEAR ENDED 31 DECEMBER 2022

13. LORDS LARDER COMMUNITY FUND GRANTS

2022 £ Fridge for safe families client 149.99 Train ticket 56.40 Fridge for Y4F client 159.99 Bivvi bags & sleeping bags for rough sleepers 228.00 Fridge freezer for Y4F client 369.99 Citizens Advice – months rent 300.00 Washing machine for safeguarding team client 269.99 Tablet for safe family client 179.99 Travel for family 200.00 B & M giftcard to buy paint 80.00 Citizens Advice – heating for elderly vulnerable client 50.00 Fridge freezer for CASS client 344.99 Rail ticket for homeless man 45.00 B & M giftcard to buy paint 100.00 Sports Direct giftcard for football kit – Y4F client 100.00 Baby may & walker for Y4Fclient 98.00 Baby gym & play mat 196.95 Electric cooker for CASS client 444.00 Asda Giftcard to purchase children’s clothes 200.00 Baby cot 210.00 Washing machine for CASS client 260.00 Postage for giftcard 6.85 Specsavers glasses 99.70 School trip to London 173.00 Washing machine for CASS client 219.00 Washing machine for Y4F client 354.00 Fridge freezer for Y4F client 229.00 CAP life skills courses 500.00 Cooker for Y4F client 334.00 Hospital style bed for girl with emphysema 300.00 Washing machine 379.00 Washing machine & cooker 864.00 Household items for new home 100.91 Electric cooker for Y4F client 289.00 Lawnmower for safe family client 130.00 Citizens Advice – moving costs 200.00 Car repair & new glasses for a Poppins client 500.00 Single bed 200.00 Washer drier for second step client 510.10 Washing machine for Y4F client 330.10 Microwave for Y4F client 50.00 Bedding & towels for Y4F client 72.80 Materials for hairdressing Y4F 150.00 School uniforms for FIS client 412.00

- 18 -

YEOVIL CHRISTIAN SUPPORT TRUST

NOTES TO THE FINANCIAL STATEMENTS (continued)

YEAR ENDED 31 DECEMBER 2022

Cooker for Y4F client 503.99
Cooker & washing machine for Y4F client 768.99
Decorating art space 300.00
Cooker for second step client 509.99
Train ticket for Y4F client 40.29
Saucepan set 21.25
Charge for time slot 10.00
Washing machine 353.99
Fridge freezer 358.99
Double bed frame 145.95
Washing machine 379.00
Bicycles for Ukraine families 2000.00
Cooker for Y4F client 239.00
Furniture 399.98
Furniture 299.97
Primark clothes giftcards 300.00
Cooker for Y4F client 469.00
Tent for homeless man 31.20
Cooker for Y4F client 475.00
Cooker for Y4F client 475.00
Council tax for Y4F client 299.64
Moving costs 500.00
------------------------------------------
19,327.98
==========================================

- 18 -