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2023-08-31-accounts

Registered number: 4863634 Charity number: 1100383

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

CHAPLAINCY PLUS (A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 3
Trustees’ report 4
Independent examiner’s report 11
Statement of financial activities 12
Balance sheet 13
Notes to the financial statements 14

2

CHAPLAINCY PLUS (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADIVSERS FOR THE YEAR ENDED 31 AUGUST 2023

Trustees Mark Jowett (resigned 25 September 2023)
Kikun Alo
Ademolo Andu
Alexia Binns (resigned 15 November 2023)
Alan Holdsworth
Amy Tabari
Victoria Beddows (appointed 27 November 2023)
Gemma Bowes (appointed 27 November 2023 Resigned 26th
April 2024)
Michelle Knight (appointed 27 November 2023)
Company registered 4863634
number
Charity registered 1100383
number
Registered office 167 Newhall Street
Birmingham B3 1SW
Company secretary Alan Holdsworth
Independent examiner Helen Blundell LLB FCA FCIE DChA
6 Astley Road
Bromsgrove
B60 2RS
Bankers HSBC
PO Box 68
130 New Street
Birmingham
B2 4JU
Solicitors Anthony Collins Solicitors LLP
134 Edmund Street
Birmingham
B3 2ES

3

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2023

The Trustees present their annual report together with the financial statements of the Charity for the year ended 31 August 2023. The report serves the purposes of both a Trustees’ report and a Directors’ report under company law. The Trustees confirm that the Trustees’ report and the financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2026 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted.

Objectives and activities

Our aims and objectives

The purpose of the charity, as stated in the governing document, is the advancement of religion, specifically the Christian faith and the promotion of Christian principles and teaching in all aspects of human relationships in accordance with the Articles of Faith set out in Article 34 of the Articles.

The main aims of the charity in meeting its objectives are the provision of resources, encouragement and support to the business and professional community in the Birmingham area.

Our aims, objectives and activities are reviewed on a continual basis throughout the year. The review looks at the success of each key activity and the on-going benefits that have been brought to those attending. Reference has been made to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning future activities.

Main activities undertaken to further the Charity’s purposes for the public benefit

All our charitable activities focus on reaching out, supporting and equipping individuals in their place of work within Birmingham and creating opportunities to find community. These activities are undertaken to further our charitable purposes for the benefit of our network.

Our one-to-one provision continues to be valued by our network members. We know this from survey responses gathered from the network and from the number of one-to-one appointments that are taking place. As such, this remains a key aspect of what we offer and is an area we are working to grow and develop.

We also continue to run a number of network groups; City Vibes for young adults; City Women; City Legal for members of the legal profession and City Sustainability for those interested in environmental issues. Meetings vary amongst the groups from being held online to in person, from a prayer meeting structure to hosting topical talks with a key speaker and Q&A events to social events. We are always open to new network groups forming in accordance with the needs of our network members.

4

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2023

During the year we continued the development and launch of a project to enable the wider support of the business community called the Birmingham Wellbeing Alliance, which connected businesses to products and services that offered a wide range of holistic wellbeing services for employees in the city and the region. Owing to financial and personnel constraints in providing this service, the board agreed to cease offering this service and to transfer this product to the organisation Spring to Life to continue with this work alongside their other similar services.

Who used and benefited from our services

Our network of 700 - 800 is made up of a cross-section of people with a variety of occupations, of different ages and from a mix of denominations of the Christian faith. Members of the network will engage with the charity’s services in different ways. Some will receive one-to-one support, others will attend a network group, whilst others may attend the network-wide events. Some members may only engage with our electronic updates, whether via our weekly newsletter and Bible reflection or with our social media posts.

Gatherings

A number of large gatherings were held, the principal ones being:

• Annual Celebration in February 2023, which was held in person at the offices of Shoosmiths, and the annual Carols for the Business Community at St Philips Cathedral in December 2022.

• There were also regular smaller gatherings which included ChaplaincyPlus prayer meetings and the gatherings of our network groups as mentioned above.

Additionally for this year, we hosted a series of Science & Faith events from 16th February through to 16th November 2022. These included a launch event for church leaders, a number of talks on different science and faith topics followed by Q&A times, talks to local University Christian Unions and a church leaders conference. A bank of online resources (videos and group study materials) has also been developed and will be made available to our network and beyond.

Supporting individuals

Day to day support and encouragement for individuals, offering a neutral/confidential space for people working in Birmingham to explore issues of life, work, faith and wellbeing – regardless of background.

Achievements and performance

a. Main achievements of the Charity

• Confidential 1 to 1 support for an estimated 170 people and making personal, individual connections with around 250 people.

5

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Chair’s report

This past financial year for ChaplaincyPlus has seen some significant changes take place. The board has had to make decisions to ensure the charity could continue to do what it was originally established to do.

As a board, we grappled with each of these questions and, after much fruitful discussion and prayer, we found ourselves encouraged that we still had purpose and we were still meeting a need to serve Christians in the workplace. We then were left with the question of whether or not there was another way we could deliver our services.

With the support of individuals with a great deal of experience of working in the charity sector, we reviewed our delivery model and restructured it with greater emphasis being placed on the charity’s role as facilitators rather than leaders. We settled on a model that allows the ChaplaincyPlus network to lead on meeting the need. This resulted in volunteers from the network taking on more responsibility for network activities with staff members taking on more of an overseeing and facilitating role.

I am delighted to report that the transition we have been through has been a success and we are seeing the charity continue to do the great work it is committed to doing, whilst working within its financial means in a more sustainable way.

At the time of writing, we have also enjoyed our 20th birthday and it is heartwarming to see the charity continue beyond two decades of serving Christians working in Birmingham. We hope the same will be true in another two decades!

I am deeply grateful to those individuals who helped us navigate our period of transition and to the board of trustees for their input and wisdom. Particular thanks go to Mark Jowett, our former chair, who stepped down in September 2023. Mark served the charity for six years with complete dedication and was a huge support to me as I temporarily stepped into his shoes.

Final thanks go to the ChaplaincyPlus network and all our supporters, whether your support is through financial contributions, prayer or volunteering. All are valued and appreciated and we look forward to serving you more in the future.

6

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Amy Tabari Interim Chair of Trustees

Financial review

Reserves policy

The charity’s policy is to apply its funds in accordance with the objects of the charity whilst ensuring that there are sufficient funds to cover cash flow requirements relating to committed expenditure for three months, such as salary payments. Typically, this will mean retaining around £6,000 of funds in the general funds.

The present level of funds at £28,669 falls within this target level. Whilst higher than the target, the trustees feel it appropriate to maintain reserves at this level to protect the charity against a significant reduction in funding and to give scope to invest in the growth of the charity in the future. The strategy is to continue to build/maintain reserves through planned operating surpluses.

Finances for the year

During the period the charity received income from donations from individuals, with associated gift aid tax reliefs where relevant, from Charitable Trusts and Foundations and from gatherings taking place in the year. We have seen a significant decrease in direct giving from individuals and a decrease in all other aspects of income as well. Reasons are rarely provided when an individual decides to cease their giving and are likely unique to each individual. Some reasons that have been provided include retirement and leaving the area. We are also very aware that there is a cost-of-living crisis, and the circumstances of many individuals will have changed during and after the Covid 19 pandemic, which resulted in a significant switch to hybrid working. The trustees have been mindful of the financial position throughout the financial year and decisions, such as appointing an interim manager, were carefully considered. The outcome of this was a significant decrease in expenditure. A decision was taken during the year to cease the contract of the BWA manager and eventually to stop “Birmingham Wellbeing Alliance” provision altogether. Income totalled £63,979 for the year (2022: £90,670). The total costs for the period were £57,276 (2022: £104,047). This resulted in a net surplus for the year of £963 (2022: deficit £13,377). The trustees have been mindful of challenging financial environment and considering how this can be addressed.

Principal funding

The principal sources of funding for the charity are individual donations from professionals in the city, gift aid and donations from Charitable Trusts and Foundations. The trustees continually review the fundraising strategy and are seeking to broaden the support base.

The charity gratefully acknowledges the support of Charitable Trusts and Foundations, Corporate donors and churches which include:

G J W Turner Trust George Henry Collins Charity

7

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Knowle Parish Church Lady Tange Charitable Trust Limoges Trust Mercian Trust (West Brom BS) Owen Family Trust Olton Baptist Church Roger & Douglas Turner Trust St John’s Church Harborne

ChaplaincyPlus were awarded a Scientists in Congregations grant of £19,950 during the two years 2020-21, 2021-22. Scientists in Congregations and the ECLAS project are funded by a £3.4million grant from the Templeton Religion Trust, running 2020-22. ECLAS is led from St John’s College, Durham University in partnership with the University of York and the Church of England. The final elements of this grant were spent during 2022-23 (restricted funds element of the accounts).

Fundraising practices

The charity does not generally use the services of a professional fundraiser but seeks to encourage donations at events and through the wider membership of the charity through occasional letters. The trustees seek to ensure that no undue pressure is placed on any potential donor and act in accordance with the provisions of GDPR. No complaints were received in the year. The charity does not adhere to any specific fundraising standard.

Structure, governance and management

Constitution

The charity is registered as a charitable company limited by guarantee and was set up by a memorandum of association on 12 August 2003 and subsequently registered with the Charity Commission on 29 October 2003. The memorandum of association sets out the charitable objects as stated earlier in this report. The charity is governed by its articles of association as amended on 13 January 2020.

Methods of appointment or election of trustees

The directors of the charitable company are its trustees for the purposes of charity law and are collectively referred to as the trustees. Trustees are appointed at board meetings for a term of three years. At the end of a term of office they may be reappointed for up to a total of four terms of office. All members of the board give their time voluntarily and receive no benefits or expenses from the charity.

Organisational structure and decision-making policies

The trustees meet bi-monthly to administer the charity. The trustees are drawn from a variety of professional backgrounds relevant to the work of the charity and are responsible for the strategic direction and policy of the charity. Stephen Bavington was responsible for the day-to-day work of the charity and for providing guidance for team members. Stephen left the charity in February 2023 and an interim manager was appointed on a consultancy basis to review the strategy for the charity.

8

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 AUGUST 2023

Policies adopted for the induction and training of Trustees

All the trustees are familiar with the work of the charity. The workings and financial standing of the charity is explained to any new trustee by the Chair and the staff, and the requirements of the trustees are noted in the revised Trustees’ Handbook – July 2023.

Plans for future periods

During the last financial year, ChaplaincyPlus has continued to assess, and be responsive to, the changing needs of its beneficiaries – Birmingham’s business community. The trustees have continued to monitor the implementation of the strategy to ensure the organisation is fulfilling its charitable objectives.

The impact of the pandemic continues to be felt, but in-person meetings, including one-to-ones with individuals, have become the norm again, whilst a number of weekly online meetings have been maintained. As noted in the ‘Objectives and activities’ section, we have been encouraged by the engagement of the business network in Birmingham and we are confident that we are meeting a felt need in the city. Our desire is that we can continue to impact the lives of individuals through the range of services we deliver.

It is clear that we face financial challenges going forward and the impact of the economic crisis is having a far-reaching effect, not least in regard to donor income. The Directors are reviewing income on a month-by-month basis and will take action as deemed necessary to enable the continuation of our day-to-day activities, although some streamlining may be required.

As we move into the next financial year, we are seeking to strengthen the Board and set up working groups to support our ongoing activities, and in so doing, to further progress the implementation of our strategy.

Statement Trustees’ Responsibilities

The trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

9

CHAPLAINCY PLUS (A company limited by guarantee)

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and 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 Companies Act 2026. They 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.

Approved by order of the members of the board of trustees and signed on their behalf by:

Alan Holdsworth Trustees Date: 20/05/2024

10

CHAPLAINCY PLUS (A company limited by guarantee)

INDEPENDENT EXAMINER’S REPORT

FOR THE YEAR ENDED 31 AUGUST 2023

Independent examiner’s report to the Trustees of Chaplaincy Plus (‘the charity’)

I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 August 2023.

Responsibilities and basis of report

As the trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2026 (‘the 2006 Act’).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. Accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of any independent examination; or

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Ireland (FRS102).

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

This report is made solely to the charity’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity’s Trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than charity and the charity’s trustees as a body, for my work or for this report.

Helen Blundell LLB FCA FCIE DChA

Date: 23 May 2024

6 Astley Road Bromsgrove B60 2RS

11

CHAPLAINCY PLUS (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2023

Income:
Donations from individuals
Gift aid receivable
Donations from organisations
Gatherings income
Bank interest
Total income
Expenditure on:
Costs of gatherings
Other charitable costs
Office costs
Printing, stationery and communications
Training
Website costs
Support costs
Consultancy
Wages and salaries
Employer pension
Depreciation
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
Restricted
funds
Total
funds
Total
funds
2023
2023
2023
2022
£
£
£
£
29,435 -
29,435
41,548
5,780
-
5,780
8,004
20,460
300
20,760
30,553
7,932
-
7,932
13,719
72
-
72
35
63,679
300
63,979
93,859
6,048
5,740
11,788
17,677
1,006
-
1,006
247
7,693
-
7,693
9,913
1,690
-
1,690
2,265
260
-
260
525
639
-
639
165
495
-
495
1,562
8,820
-
8,820
-
29,377
-
29,377
70,602
1,040
-
1,040
1,892
208
-
208
102
57,276
5,740
63,016
104,950
6,403
(5,440)
963
(11,091)
22,266
5,440
27,706
38,797
6,403
(5,440)
963
(11,091)
28,669
-
28,669
27,706

The statement of financial activities includes all gains and losses recognised in the year. The notes on pages 14 to 19 form part of these financial statements.

12

CHAPLAINCY PLUS (A company limited by guarantee)

BALANCE SHEET AS AT 31 AUGUST 2023

Notes
Tangible assets
6
Current assets
Debtors
7
Cash at bank and in hand
Creditors: amounts falling due
within one year 8
Net current assets
Total net assets
Charity funds
Restricted funds
9
Unrestricted funds
9
Total funds		 3,984
27,157		 2023
£
599		 Registered number 4863634
2022
£

833

833
5,903
24,073
29,976
(3,103)

26,873
27,706
5,440

22,266
27,706
599



28,070
31,141
(3,071)		 29,976
(3,103)

28,669
-
28,669
28,669

The charity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the trustees and signed on their behalf by:

Alan Holdsworth

Trustee

Date: 20/05/2024

The notes on pages 14 to 19 form part of these financial statements.

13

CHAPLAINCY PLUS (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

1. General information

Chaplaincy Plus is a charitable company limited by guarantee and registered in England and Wales with Companies House and the Charity Commission. The registered office is 167 Newhall Street, Birmingham B3 1SW.

The primary activity of the charity is the advancement of religion, specifically the Christian faith, through the provision of resources, encouragement and support to the business and professional community in the Birmingham area.

The financial statements are prepared in £, its functional currency, and rounded to the nearest £.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS102) – Accounting and Reporting by Charities: 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.

2.2 Going concern

The financial statements have been prepared on a going concern basis. The trustees have considered relevant information, including the annual budget, forecast of future cash flows and impact of subsequent events in making their assessment. Based on these assessments and having regard to the resources available to the charity, the trustees have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the trustees’ report and financial statements.

2.3 Income

All income is recognised on the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Grants and donations are credited to income when the income recognition criteria above has been met.

Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation to which it relates. An accrual for any outstanding gift aid receivable is included in the balance sheet.

Interest on funds held on deposit is included when receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity’s objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

14

CHAPLAINCY PLUS (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £300 or more are capitalised and recognised when future economic benefits are probable and the cost of value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight line method.

Depreciation is provided on the following basis:

Computer equipment – over 3 years

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid.

2.7 Cash at bank and at hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.10 Pensions

The charity contributes to defined contribution pension schemes on behalf of staff. The cost of these contributions is accrued in the financial statements on a monthly basis.

2.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

15

CHAPLAINCY PLUS (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for a particular purpose. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

3. Independent examiner’s remuneration

The independent examination is undertaken on a voluntary basis and there is therefore no fee payable in either 2023 or 2022.

4. Staff costs

2023 2022
£ £
Wages and salaries 29,377 70,602
Contribution to defined contribution pension schemes 1,040 1,892
30,417 _72,494 _
he average number of persons employed by the charity during the year was as follows:
2023 2022
No No
Staff team 2.25 5

The average number of persons employed by the charity during the year was as follows:

No employee received remuneration amounting to more than £60,000 in either year.

The total cost of remuneration to key management personnel, inclusive of employer national insurance and pension costs was £27,841 (2022: £39,745) which comprised the chief executive in both years and an interim consultant in the current year whose costs are shown on the statement of financial activities as consultancy.

5. Trustees’ remuneration and expenses

During either year, no Trustees received any remuneration or other benefits.

During either year, no trustees expenses have been incurred.

16

CHAPLAINCY PLUS (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

6. Tangible fixed assets

Cost or valuation
At 1 September 2022 and 31 August 2023
Depreciation
At 1 September 2022
Charge for the year
At 31 August 2023
Net book value
At 31 August 2023
At 1 September 2022
7. Debtors
Gift aid receivable
Prepayments and accrued income
8. Creditors
Trade creditors
Accruals and deferred income		 Computer
equipment
£
935
935
102
234
336
599
833
2023
£
885
3,098
3,984
2023
£
3,071
-
3,071		 2022
£
5,903
5,903
2022
£
-
3,103
3,103

17

CHAPLAINCY PLUS (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

9. Statement of funds

Current year

Unrestricted funds
General fund
Total unrestricted funds
Restricted funds
Science and Faith
Total restricted funds
Total funds
Prior year
Unrestricted funds
General fund
Designated computer replacement
fund
Total unrestricted funds
Restricted funds
Science and Faith
Total restricted funds
Total funds		 Balance
at 1 Sep
2022
£
Income
£
Expenditure
£
Transfers
In/(out)
£
Balance
at 31
Aug
2023
£
22,266
63,679
(57,576)
-
28,669
22,266
63,679
(57,276)
-
28,669
5,440
300
(5,740)
-
-
5,440
300
(5,740)
-
-
27,706
63,979
(63,016)
28,669
Balance
at 1 Sep
2021
£
Income
£
Expenditure
£
Transfers
In/(out)
£
Balance
at 31
Aug
2022
£
29,297
81,909
(90,440)
1,500
22,266
1,500
-
-
(1,500)
-
30,797
81,909
(90,440)
-
22,266
8,000
11,950
(14,510)
-
5,440
8,000
11,950
(14,510)
-
5,440
38,797
93,859
(104,950)
-
27,706

Restricted funds – Science & Faith is funds donated to deliver a series of Science & Faith events which took place during 2021/2022.

Designated funds – computer replacement fund is the allocation of funds to cover such costs.

10. Pension commitments

The charity contributed to a defined contribution pension scheme on behalf of staff. The pension cost charge represents contributions payable by the charity and amounted to £946 (2022: £1,892). Contributions of £nil (2022: £nil) were payable at the balance sheet date.

18

CHAPLAINCY PLUS (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023

11. Members’ liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.

12. Related party transactions

During the year trustees have made unrestricted donations to the charity totalling £2,470 (2022: £420).

19