Regi8tered number 48&3634 Charity number.. 1100383 CHAPLAINCY PLUS (A crynpany limit by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
CHAPLAINCY PLUS company Ilmited by guarantoe) CONTENTS Page R•f•r•nc• and admlnlstratlv• d•tall8 of th• Charlty. Its Trusts•8 and advls•r8 Trnste88' raport Ind•p•nd•nt •xamin•r'• r•port SLit•mont of flnan¢lal a1¥11$ 12 Balance sheot 14 N¢)ts• to tho financlal Statements 16
CHAPLAINCY PLUS (A Gompany limlted by guarant00 REFERENCE AND ADMINISTRATIVE DEfAILS OF THE CHARITY, s TRUSTEES AND ADIVSERS FOR THE YEAR ENDED 31 AUGUST 2024 Trustees Ramin Akhyani {appointed 29th August 2024) Kikun Alo (resigned 20th January 2025} Ademolo Andu (resigned 20th January 2025) Susan Iqbal (appointed 14th August 2024) Alan Holdsworth Amy Tabari (resigned 16th October 2024) Victoria Beddows (appointed 27 November 2023) Gemma Bowes (appointed 27 November 2023 Resigned 26th April 2024) Michelle Knight (appointed 27 November 2023 (resign8d 20 January 2025}) Company registsrad number 4863634 Charity rogistor•d number 1100383 Registorod offlco 167 Newhall Street Birniingham 83 1 SW Company secretary Alan Holdsworth Indep8ndent examinor Frank Harper ACMA 29 Meriden Road Hampton in Arden B92 OBS Bank•rs HSBC PO Box 68 130 New Street Birmingham 82 4JU Solicitors Anthony Collins Solicitors LLP 134 Edmund Street Birmingham B3 2ES
CHAPLAINCY PLUS IA company limited by guaranto0) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The Twstees present their annual report together with the financial stslements of the Charity for the year ended 31 August 2024. The report serves the purposes of both a Trustees, report and a Directors, report under company law. Trustees confirm that the Trustees, report and the financial ststements of the charitabl8 company comply with the current statutory requirements, the requirements of the ¢haritabl8 company's goveming document and the provisions of the Statement of Recommended Practice (SORP) applicable to ¢harities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). sin the charity qualifies as small under sedlon 382 of the Cornpanies Act 20[, 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 Ouralms and objectlves The purpose of the charity, as stated in the goveming 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 accordan with the Artide$ of Faith set out in Article 34 of the Articles. Thè main aims of the charity in meeting its obiectives are the provision of meeting spaces, resources, encouragement and support to the working community in the Bimiingham area. Our aims, obj'ectives 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 thos8 attending. Reference has been made lo Ihe guidance contained in the Charity Commission's general guidan on public benefit when revi8wing our aims and objectives and in planning futur8 activities. Maln actlvities undwtaken to further tho Charlty s purposes for the public benefit All our charitsble activities focus on reaching out. supporting and equipping Individuals in their place of work within the Bim)ingham area and creating opportunities to fi'nd community. Thes8 activities are undertaken to further our charitable purposes for the benefit of our network. Our DrawBreath conversations continue to be valued by our network members. W8 know this from survey responses gathered from the network and from the number of conversations that are taking place. As such, this remains a key aspect of what w8 offer and is an area we are working to grow and develop by recruiting and training additional volunteer listeners. We also continue to run a numb8r of network groups., City Vibes for young adults., City Women; City Legal for members of the legal profession, and City Sustsinability for th¢)se interested in environmental issues. This year, a new nelwork group was stsrted: Cty Discipleship for men. Meetings vary amongst th8 groups from being held online to in person, from a prayer meeting structure to hosling topical talks with a key speaker and Q&4 events to social events. We are always open to new nétwork groups fomiing in accordance with the needs of our network members and ar8 currently exploring the need for a group for recent graduates. Who used and benefited from our services
CHAPLAINCY PLUS {A Gompany limltsd by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Our nelwork 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 neOrk will engage wilh the charity's services in different ways. Some will engage wilh a DrawBreath conversation, others will attend a neOrk group, whilst others may attend the network-wide events. Some members may only engage with our electronic updates, whether via our w88kty newsletter and Bible reflection or with our social media posts. Gatherings Three18rg8. neOrk-wide gatherings were held.. Our Annual Cèlebration in October 2023, which was held in person at the offices of Mills and Reeve, the annual Carols for the Business Community at St Philips Cathedral in December 2023. and the Spring Gathering in April 2024, which was held in person at the offices of I1n Mitchell. There were also regular smaller gatherings of our network groups as mentioned above. In May 2024. 8 bank of online resources (video and group study materials) from our Science and Faith project in 2022 was made available via a d8dicated website. Supporting indivlduals DrawBr8ath ¢onversations offers day to day support and encouragement for Indlvlduals. providin9 a neutral and Confidential space for people working in Bimingham and the surrounding area to explore issues of life. work and faith- regardless of background. Achievemonts and perforniance a. Main achi8vements of the Charity 100 confidential I to 1 DrawBrealh conversations offered to 91 different individuals. Network members shared the impact of these conversations: °It was extremely helpful and you were very insightful and perceptive. The meeting was very beneficial to me.. °thank you so much for making space for me today. Your wamith, desire to listen and embodied wisdom is such a comfort and support. l aayS lèave our times with fresh perspective and a sense of being seen and known. °Having a DrawBreath conversation has helped me discem the next steps for my failh joumey. The conversation was encouraging and gave me Confiden to take that next step." Inspiring events with a combined lolal of around 520 people attending online and in-person across th& year. NeOrk members shared the impact of ChaplainGyPlus on their work and life: "it is reassuring to (a) feel part of a wider Christian community within professional life and (b) know thal help would be there pastorally if needed.. "IChaplainwPlusl supportled mel through bereavement and balancing Ihe emotions and work- "ChaplaincyPlus connects me with other Christians in a way that makes my workplace a place of faithful engagement.. God and work connect.. Chair's report
CHAPLAINCY PLUS (A ¢ompany Ilmlted by guaranto0) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Last year we announced a chang8 in the charity's delivery method of provision to the nelworf(. Whilst the vision of the charity remains the safne, we introducEd our new tsgline 'letting the network lead in meeting the need" What we meant by that was to do with the way in which ChaplaincyPlus activities were to be delivered. The trustees agreed on a'facilitstor approath" rather than a°leading from the front approach". We envisaged teams of network members coming together as steering committees for the various network groups and helping to organise activities for thai group. In the same way, we imagin8d the 1 to 1 provision expanding to make up a group of listening volunteers, trained up lo be ablè to meet with members of the network on a 1 to 1 basis, under Sarah Thorpe's supervision. In order to do this. we made changes to the staff team and recruited new trustees.. Jane Merson joined the team as our Network Support Manager. Jan8 has 0rsight of the general running of the charity and the staff team and is the main orchestrator of our network wide events. Reuben Williams also joined the staff team as our Network Groups Coordinator and Reuben overseas the smooth running of the neork groups. working closely with the steering committees for each group as w&ll as helping to estsblish any new network groups that may arise. In temis of the board of trustees. we welcomed Michelle Knight, victoria Beddows and Gernrna Bowes as nawly appointed trustees. Sadly, Gemma has since stepped down from the board, but we were grateful for her input during that tim8. We now welcome bNo more new trustees. Sue Iqbal and Ramin Akhyani. both of whom have been involved with ChaplaincyPlus in other capacities for several years. With all this new activity. this past year has been one of embedding all those changes into the life of the charity and keeping track of the impact of these ¢hanges. l am pleas8d to say it has been a really positive year for the charity- Some specific highlights worth drawing attention to: Intemally, the new staff and board members are all working well together, and there is a ren8W8d sense of leam.. Behind the scenes, a huge amount of work has been done and continues to be done by the team on th8 charity's strategic objectives, Biblical basis, fundraising plan and the development of a new website. Nelwork members hav8 Stepped into voluntary roles to h8lp lead some of th8 network groups, including being a part of the newly n8med DrawBreath (previously 1 to 1 s) listening team. Far from standing still as new changes are embraced, Chaplain¢yPlus has seen a new network group spring to life in the fonn of CityDiscipleship and we hop8 to see rnore groups organically form in time as the charity continues to support the nelwork in meeting its needs. We have enjoyed well attended neOrk-wide events, with the Cathedral fuller than ever at the Carols for the Business Community in December 2023. We also pioneered a new meeting fomiat at our Spring gathéring, which was w811 received. Our ongoing and fewarding partnership with the London Institute for Contemporary Christianity allowed us to re1ve thoughtful messages from Paul Valler at last yearfs Annual Celebration and an interactive and engaging session from Ennette Lainchbury and Sam Brown at our Spring Gathering. The LICC'S Fruitfulness on the Frontline course has also been followed by the Cityvibes nétwork group. Developing Ilnks with other organisations like Transfom Work & Workcare West Midlands to share resources and support one anoth8r to work to the strengths of our organisations.
CHAPLAINCY PLUS (A company Ilrnited by guarante•) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 For a Suc$$fUl year, my thanks, as always, go to the incredible ChaplaincyPlus team of staff and board members, who invest a huge amount of time and effort to ensure the charity faithfully serves the Binningham community. And finally, thank you for all of the support from Ihe neork. However you give. whether financially, volunteering your time or your skills, praying, or just staying in touch with us, we value and appreciate it all and would not be able to do what we do without youl Thank you. Amy Tabari Interlm Chair of Trustees
CHAPLAINCY PLUS (A company Ilmlted by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Financial review Reserves policy The charity's poli¢y is to apply its funds in a¢¢ordance 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 £11,672 of funds in the general funds. The pr6sènt18vel of funds at £30.791 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 signtficant reduction in funding and to give scope to invest in th8 growth of the charity in the future. The strategy is to continue to buildlmaintain reserves through planned operating surpluses. Flnances for the yr During the period the charity received Income from donations from indwiduals, with associated gift aid tax reliefs where relevant, from Churches, Charitable Trusts and Foundations and from gatherings taking place in the year. We hav8 seen a decrease in direct giving from individuals and a decrease in 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 indude retirement and leaving the area. We are also very aware that there is a cost-of-living crisis, and th8 circumstances of many indNiduals will havg changed during and after the Covid 19 pandemic. whiGh resulted in a significant 8WitGh to hybrid working. The trustees have been mindful of the financial position throughout the financial year and decisions, such as appointing our new N8twork Support Manager, and our Nehvork Groups Coordinator {both on a part time basis) were carefully considered. The outcome of this was a signtficant decrease in expenditure. The decision was taken during the last financial year to ceas8 the Contract of the BWA manager and eventually to stop "Birmingham W6llbeing Alliance. provision altogether. Income totalled £0 for the year (2023: £3,766). Thé total costs for the period were £0 {2023= £3,674). This resulted in a net surplus for the year of £2,122 (2023: £963>. Th8 trustees have been mindful of challenging financial énvironment and considering how this can be addressed. Pnlncipal fundlng Th8 principal sources of funding for the charity are individual donations from professionals in the ¢ity, gift aid and donations from Charitsble Trusts and Foundations. The trustees ¢onts'nually review Ihe fundraising strategy and ar& seeknng to broaden the support base. The charity gratefully a¢knowledges the support of Charitable Trusts and Foundatlons. Corporate donors and churches which include.. Alfred Haines Charitable Trust George Henry Collins Charity Hopkinslsayer Trust Limoges Trust Olton Baptist Church Riverside ChurGh Roger & Douglas Turner Trust St John's Church Harborne
CHAPLAINCY PLUS (A company limitod by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2024 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 8 £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 do&s not generally use the services of a professional fundraiser but seeks to encourage donations at events and through tha widèr membership of the charity through occasional letters and face to face appeals. The trustees seek to ensur6 that no undue pressure is placed on any potential donor and act in accordance with Ihe provi5ion5 of GDPR. No complaints were received in the year. The charity does not adhere to any specific fundraising standard. Structur•. govomanco and rnanagement Constitution The charity is registered as a ¢haritsble 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 govèmed by its articles of association as amended on 13 January 2020. Methods olappolntmant or election of trustees The directors of the charitabl8 company are its tnjstees for the purposes of charity law and are collectively referred to as the trustees. Truste8s are appointed at board meetings for a term of three years. At th8 end of a tenn of Offi they may be reappointed for up to a total of four tems of office. All members of the board give their time voluntsrily and receive no benefits from the charity. Al trustees can claim expenses. These ar8 to cover out-of-pocket payments necessary to carry out your duties, for example: travel to and from truste& meetin9$ postage and telephone calls for charity worft childcare or care of other dependants while attending meetings Trustees may also claim expenses in their performance of Chaplain¢yPlus activities. Organisational structure and d•cision4naking 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 th& 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 charrty and for providing guidance forteam mèmbers. Steph8n left the charity in February 2023 and an interim managerwas appointed on a consultancy basis to review the strategy for the charty. In September 2023 Jane Memn was appointed as Part Time 'Network Support Manager.. Our interim manag8r finished in February 2024 following a handover period with Jane. In November 2023 Reuben Williams was contracted to the role of NeOrt{ Groups Coordinator and Sarah Thorpe transitioned to (our re-named one-to-one listening servi) "Draw Breath. Ctxjrdinator. Policles adopted for the inductlon and tralnlng of Trustees
CHAPLAINCY PLUS (A company limitod by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 All the trustees are familiar with the work of the charity- The workings and financial standing of the charity is explained to any new truslee by the Chair and the stsff, and the requirements of the trustees are noted in th8 revised Trustees, Handbook- July 2023. Plans for future perlods During the last financial year. ChaplaincyPlus has continued to assass, and b8 responsive to. the changing needs of its beneficiaries - Bimiingham's working community. The trustees have continued to monitor the implementation of the strategy to ensure the organisation is fulfilling its charitable objeotives. The impact of the pandemic continues to be felt, but in-person meetings, including one-to-ones with individuals, hav8 become the nom again, whilst a number of weekly online meetings have been maintained. Our 2023 Carols for the Business Community service, held at St Philip's cathedral was exceptionally well attended for the first time in several years, which was a hugely encouraging sign. As noted in the 'Obj8ctives and activities. section, we have been encouraged by the engagement of the busines5 network in Birrningham and we are confident that we are meeting a felt need in the city. Our desire is that we can continue to impact tha lives of individuals through the range of services we deliver. As we move into the next financial year. we are seeking to strengthèn the Board and set up working groups to support our ongoing activities. and in so doing, to further progress the impl8mentstion of our strategy. We have also produced a 3 year growth plan to seek to build upon the foundations built over the 20 years of ChaplaincyPlus. and to grow incom6. to bring in poople andlor increase the hours of exlsting staff, to stsrt, develop and grow nets0rk groups. and to expand our reach acr¢)ss the city of Blrmlngham and thé West Midlands. statement Trustees, Responslbilities The truste8s (who are also the directors of the tharity for the purposes of company law) are responsible for preparing the Truste8s' Report and the financial statements in accordance wilh applicable law and Uni18d Kirodom Stsndards (Uniled Kingdom Generally Accept8d Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. UrKler wmpany law, the trustees must not approve th8 financial ststements unless they are satisfied that they giv& 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 expendilure, for that period. In preparing these financial statements, the trustees are required to: Select suitable accounting policies and they apply them consistently: Observe th8 méthods and principles of the Charities SORP {FRS102)', Make judgements and accounting estimates that are reasonable and prudent- state whether applicable UK Accounting Standards (FRS102) have been followed, subj8¢t to any material departures disclosed and explained in thè financial statements- Prepare the financial statements on the going concem basis unless it Is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that ar8 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 lo ensure that Ihe financial statements comply with the Companies Act 2026. They 10
CHAPLAINCY PLUS (A ¢ompany Ilmit by guarantee TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 are also responsible for safeguarding the assets of the charity and hen¢e 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 b6half by: Alan Holdsworth Chair of Trustees Date: 3151 March 2025
CHAPLAIIKY PLU8 IA company Ilmll•d by •Ants• INDEPENDEKf EXAMINER'S REPORT FOR THE YEAR ENDED 31 AUGUST 2024 Ind•pgnd•nt •x•mln•V• r•port to th• TN¥t• ofChplain¢y Plwb (Ih• chaTIty') I r8Ftht to the c4)arity on ry 0xarrmnalK of th& ftnanryal stmènt# crf the charfty for the year Kled 31 Augu8t 2024. Ro•pon¥lbllltl•8 and ba818 of report As tho trustses of tho charity land its directoTr the purposes of company law) you are fesF)nsiblo for th6prgparation 0fthafina statements in acrthce with the requiTementsofthe CtynpgniesAct2026 llh8 20C6 W. Having satisfied my$811 that the finanual stateffle of the charfty are Mt reouJrts to be audited under Part 16 of the 26Act and are al}ble for independent examination, I reF>I in resFeCt of my examLn8t#)n of the charity'sfinancial sLemenls carried out unders&tion 145 olthe Chatiii8s Act 2011 {the 2011 Adl. In csrryino out my examination Dimons owen bi the Charfty Commts8K)n undèr Section 14515llbl of the 2011 ACL Ind8p•nd•nt •xamin•rf8 1tat•mont I have completgj my examination. I nfim7 Ihat no mattern have ¢oJrn to my attenn In L%)nnection with the examinalh)n giwro me cause to bolteve.. 1. Accounting r%wrds vmre not kept in r6$pt th9 gs rgqLHrod ty Soction 366 of tho 2006 2. The accounts do not acurd with thow rawds., 3. The a(zountsdo notcompty wllhlhe accounting r•wir•mentsof8eLion 396 ofthe 20(A¢t0th8T than any requwement that the aceryjnts gNe 8 and f8irf viewvknlc18 not a matkn corkwd a8 part of any Independent examinali¢)n,' ¢y 4. The w)unts have b8èn prOTl in acC(ne with the mothrg8 and prinaples of the statement of ReGorrm¢rded Praclice foi accounting and rfjporting by charities applicable to chan.ties prepariw theii acojjnts in axordance with the Flnancial Reporting Standard ¥Kab in UK aml Republic Ireland (FRS102). I have r¢0 ¢oncfjms and ha come acK& no other terS in ¢(ne{On wilh tho examination to whi attenlion should b• dr•¥n in thbs iewt in order to enablg a Fwp8r underntsThJing of the aTrts to t This feport 18 soloty to the ¢harity's Twstees, as a bcolt. In acctyd8n with Part 4 of the Chitie8 {Amnts and Roportsl Rogu5ations 2008. My has bn und¢rtakon x) that I might 3tale to the charivs Trustees th08e l am required to state lo them in an Irthpendent ExAMEr5 Report and for no other PUTFC8e. To the ex1¢nt Femiitied by law. I do rKJt accept or asSle re8ponsibility to anyone other dnty and the ¢h•ity$ trustses as a IW. for my woth OT for th repoiL Frank Harper ACMA 29 Meriden Road Hampton in Arden B92 OBS 41rf(L12-*25 12
CHAPLAINCY PLUS (A company Ilmlted by guarantso) STATEMENT OF FINANCIAL ACTivrriES IINCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 AUGUST 2024 UnrostriGtod Rostrirt•d funds funds 2024 2024 Total funds 2023 funds 2024 Income: DonatKJns andlggacies Charitablg Activities 45.466 1,455 45,466 1,45S 55.299 8,680 Total Income 46,921 46,921 63,979 Expenditure on- Raising Funds Charrtable Activities 3,119 3,119 16,887 Support Costs 41,681 41.681 46.128 Total expenditur• 44,799 63,016 Net movement in funds 2,122 2,122 963 Recon¢iliation of funds: Total fur¢ds brought forward Net movement in fvnds 28.669 2,122 28.669 2.122 27,706 963 Totsl funds carriéd forward 30,791 30.791 28,669 The ststement of financial actNities includes all gains and losses recognised in the year. The notes on pages 14 to 19 fomi part of these financial statements. 13
CHAPLAINCY PLUS (A company limited by guarantw) BALANCE SHEET AS AT 31 AUGUST 2024 Roglstored numbar 4863634 Notes 2024 2023 Tangible assets 10 210 599 210 599 Current as$•ts Debtors Cash at bank and in hand 11 3,181 28,474 3,984 27,157 31.655 31, 141 Creditors.. amounts falling due within one year 12 {1.074) (3,071) Not ¢urrent assots 30,581 28,070 Total net assets 30,791 28.669 Charlty funds Restricted funds Unrestricted funds 13 13 30,791 28.669 Total funds 30,791 28,669 The charity was enllued to exemption from audit under section 477 of the Companies Act 26. The members have not required the company to obtain an audrt for the year in queslb)n 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 Fyeparation of financtal statements. The financial statements have been ppared in accordance with the provisions applicable lo entities subject lo the small companies regime. The financial statements were approved and aulhorised for issue by the trustees and signed on their behalf Alan Holdsworth Trustee Dale.. 31EI MarGh 2025 14
CHAPLAINCY PLUS (A company Ilmlted by guarantO01 STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDrruRE ACCOUNTI FOR THE YEAR ENDED 31 AUGUST 2024 The notes on pages 16 to 22 form part of these financial statements. 15
CHAPLAINCY PLUS (A company Ilmited by guarant00) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 1. G•noral infomiation Chaplaincy Plus is a charitable company limited by guarantee an(1 registered in England 8nd Wales with Companies House and the Charity Commission. The registered offe is 167 Newhall Street. 8irmingham B3 1SW. The primary activity of the charty Is the advancement of rellgion, specifically the Christian faith, through the proviston of resources. encouragement and support lo the business and profesgional communlty in the Bimiingham area. The financial ststements are prepared Sn £. Its functh)nal currency. and rounded to the nearest £. 2. A¢untIng pollc106 2.1 Basls of proparalion of Ilnandal Statements The financial statements have been prepared in accordance with the Charities SORP (FRS102) Accounting and Reporting by Charities.. Statement of Recommended Pra¢lice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK aThJ Republic of Ireland IFRS102), the Financial Reporting Standard appliGable in the UK and Republic of Ireland IFRS102) and the Companies Act 2006. 2.2 Going ¢on¢•m The financial statements have be8n prepared on a going concern basis. The trustees have considered relevant infomation, induding the annual budget. forecast of fubjre cash flows and impact of subsequent events in making their assessment. Based on these assessments and having regard lo the resources available to the charity, the trustees have concluded that there Is no material UnrtaInty and that they can continue to adopt the going con¢ern basis in preparing the trustees. report and financial statements. 2.3 Income l iftcome is recognlsed on the charity has enliliement to the income. it is probable that the income will be received, and the amount of income receivable Can be measured reliably. Grants and donatlons ar6 credited to income when the in¢ome recognition crTrteria ave has been met. Income tax recoverable In relation to donations received under Gift Aid is recrynised al the tlme of the donation to which It relates. An accrual for any i)ulstanding gift aid re1v¥ble is included in the balance sheet. Interest on funds held on deposit is included when receivable. 2.4 Expondlture Expenditure18 rgnised once there Is a legal or Constne obligation to transfer econom1¢ benefit to a third party. il is probable that a transfer of economic benefits will be required in settlefflent 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. Al eXpendure is indusNe of irrecoverable VAT.
CHAPLAINCY PLUS IA Company limit•d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 2.5 Tanglble flxed assets and depreclation TaNJible re assets costing £500 or more are ¢apllalised and recognised wh8n future onomlc benefrts are probable and the cost of value of the asset can te measured reliably. Tangible fixed assets are inllially recognised at cost. After recognillon, under the C•)sl model. tanglble flxed assets are measured at cost less a¢¢umulated depreCIatn and any accumulated impairment losses. Depreciation is charged so as to allocate th& cost of tanglble fixed assets less their residual value over their estimaled usefvl lives. using the slraight line method. Depreciation is provided on thg following basis.. Computer equipment- over 3 yea 2.6 Debtors Trade and other debtors are recognise(l at th8 settlement amount after any trade dis¢cAJnt offered. Prepayments are valued al Ihe amount prepaid. 2.7 Cash at bank and at hand Cash at bank and in hand includes cash and short-term highly IKIUKI investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar accounl. 2.8 Liabllltles and provlsion8 Llabilities are recognised when there is an obligation al thè balan sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required In setllement, and the amount of the selllement can be eslimaled reliabty. Liabilities are renised at the amount that th8 charity anticipates it will pay to sellle Ihe debt or the amount il has received as advanced payments for the goods or services it musl provide. 2.9 Financlal Instrumonts The charity only has financial assets and financial liabilities of a kind that qualfy as bas1 financial inslTuments. Basic financ1 instruments are initially recognised al transaction value and subsequenuy measured at their setement value. 2.10 Pwsions The charity contributes to defined contribution pension schemes on behalf of staff. The cost of these Contfibutions is accrued in the financial $latem8nts on a monthly basis. 2.11 Fund ac¢ountlng General fvTrds are unreslrtcted fvnds whrth are available for use at the discretion of the trustees in furtheranf* of the general objectives of the charity and which have not been designated for other purposès. Designated funds comprise unrestricted funds that have been sel aside by the trustses for particular purposes. The aim and use of each designated fund is set out in the noles lo the financial statements. 17
CHAPLAINCY PLUS IA company limited by guaranlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Rest[e funds are fvnds which are to be used in accordance th specrfic restrictions imposed by the donors or which have been raised by the charity for a particular purpose. The costs of raising and admini$lering such funds S charged against the specffic fund. The aim and use of each restricted fund is set out in the notes to the financial stslements. 3. Independent examlneV8 remunerntlon The ind8pendent examination is undertaken on a voluntary basis and there is therefore no fee payable in either 2024 or 2023. 4. Donatlons and Logacles 2024 2023 Donations 45,466 55,298 Total 45,466 55.298 5. Charitable Actlvltlos Cost$ Direct Costs (see Th)te Support Costs (See 6) note 71 Totals Charltable ActNlties Support Costs Total 3,119 3,119 41,680 44,799 41.680 41,680 3,119 6. Dlrgct costs of Charltabl6 Acllvllles 2024 2023 Events and Gatherings Birniingham Wellbeing Aliance IBWAI Science and Faith 3.119 3,643 3,674 9,570 Total 3,119 16,887 7. Support Costs Other Totals Support Costs 41,680 41,680 18
CHAPLAINCY PLUS (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEME1s FOR THE YEAR ENDED 31 AUGUST 2024 Support costs are thos8 costs which have been in¢urred by the charity in order to further the continued devdopmenl of the charity's charitable activiti8S. Support Costs induded in tl* above, as follows.. 2024 SupF4)rt Costs 2023 Supwrt Costs Insurances Rent & Office costs IT Support Comms, Marketing. Website People Costs Depredation 829 4.000 1,811 1,001 33.650 6,147 2,349 754 35,984 Total 41,680 46.129 8. Staff costs 2024 2023 Wages and salaries (Inc 2023 BWAI Contribution to defined contribution p8nsion schemes S6K Employed Contractors 24,122 29,377 1.040 8,820 39,237 8.392 3210 The average number of persons employed by the charity during the year was as follows: 2024 No 2023 No 2.25 Staff team No employee received remuneration amountfng lo more than £60,000 in either year. The total wst of remuneration to key management personnel. inclusive of employer national insurance and pension costs was £26.40912023'. £27.841) whrch comprised the chief executiv8 in 2023, an interim consultant in both years, and the Netwoth Support Manager in 2024. 9. Trusteès. remun•ration and expensos During the year, no Trustees received any remunera16on tr other benefits (2023- £NIL) During the year ended 31 August 2024, Trustee expenses incurred am(MJnted to £0 {2023 - £0). 19
CHAPLAINCY PLUS (A cornpany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 10. Tanglble flxod assots Computer aquipmont Cost or valuatlon At 1 September 2023 and 31 August 2024 DgproGiation Al 1 September 2023 Charge for the year Al 31 August 2024 336 389 725 Nèt book value Al 31 August 2024 210 At 1 September 2023 11. Debtors 2024 2023 Gfft aid recewable Prepayments and arUed income 795 2.386 3.181 886 3,098 3.984 12. Credltors 2024 2023 Trade creditors Accruals and deferred Income 1,020 3,071 1,074 3.071 20
CHAPLAINCY PLUS (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 13. Statement of funds Currenl year 8alan at1Sgp 2023 In¢om8 Expgnditur• Tr3n¥fors Balanco at Inl(out) 31 Aug 2024 Unr¢8trictod funds General fund Total unrestrlcted funds 28,669 28,669 46,921 46,921 {44.799) {44.799) 30,791 30,791 Restric*8d funds Science and Faith Total restrl¢tod funds Total funds 28,669 46,921 (41799 30,791 pryear Balance a11Sep 2022 Income Expendilure Transfèrs B8lan¢e at Inl(oul) 31 Aug 2023 Unrostrlcted funds General fund Total unrostricted fvnds 22,266 22,508 63,679 63,679 {57,276} 157,276) 28,669 28,669 Rostrlcted funds Science and Faith Total restrlctod funds 5,440 5,440 15,740) 15,7401 3(Ki Total funds 27,706 63,979 (63,016> 28.669 Restricted funds- Science & Faith is funds donated to deliver a serles of scien & Faith events which took place during 202112022. 14. Ponslon commitments The charity contributed lo a defined contribution pension scheme on behaff of staff. The pension cost charge represents ¢ontribulions payable by the charity and amounted to £29612023.. £1.040)- Contributions of £nil12023'. £nill were payable at the balance sheet date. 21
CHAPLAINCY PLUS (A ¢ompany limited by guaranto9) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 15. Memb•rs' Ilablllty Each member of the charitable company undertakes to contribute to the assets of the company In the event of rt being wound up while helshe is a member, or within one year after helshe ceases lo be a member, such amount as may be required, r1 exceeding £1 for the debts and liabilitie$ contracted before helshe ceases lo be a member. 16. Rolatgd party transactlons During Ihe year trustees have made unrestricted donations to th8 charity lotalling £1,040 (2023.. £2.470). 22