Christian Services Association ( UK) FINANCIAL STATEMENTS for the year ended 31 March 2024
Christian Services Association ( UK) INDEX Page number Charity Information Trustecs Report 2to4 Iiidependent Examiners Report Statement of financial Activities Balaiice Sheet Notes to the financial Statements to 14
Christian Services Association ( UK) CHARI'fY ThFORMATION Truste¢8 Susan Helen Davies Claire Joy Moody Patricia King Gaynor Ann McN¢il Gary Peter Brookes Susan Marion Brookes Tamzin l.-ranklin Robert Hotchkin resigned October 2023 resigned October 2023 Charity Number 1104346 Cliarlty Correspondence Addre$$ 4 E3eanhay Close Livertoii Newtoii Abbot Devon 'ro126YY Independent Examiner Colin Dalion FCA 794 High Street l<ingswinford West Midlands, DY6 8BQ J3ankcr8 Lloyds Bank plc 41 Court¢nay Street Newton Abbot Devon TQ12 2QW Page I
Christian Services Association ( VK) Trustecs, Annual Report for year to 31 March 2024 Structure governance and management Chi'istian Services Association was set up in 2004 by a Deed of Trust. 'frustees are invitsd to join the associatioii based on knowledge and experience of the sector in which we operate. The association is part of a wider world iietwork aiid works iii conjunction and cooperation with Patricia King Ministries Objectives and Activities (l ) I'o Proclaim rhe Christian Gospel World wid¢ (2) Re50iirci1i8 of a fully Christian Nature (3) '1'o offer relief to persons in Flardship sickness and distress worldwide and oth¢r charitable purposes a5 the li'ustees sliall fi'om lime to time detennine Main activitie8 in relation to the objects Teacliing and training at Christian Conference5 arranging meetings and conferences raising funds Providing Chrisiian Literature and media resource5 Pastoring Webchurch members and Extreme Prophetic partners Iii planning the cliarity's activities for the year the trustees kept in mind the Charity Commission guidance on publ ic benefit at their m¢etings. Achievements and Performance DLirin8 2023124 Zoom call meetings have proved popular with people from all over th¢ world and they continue to grow, Alongside tliis we have restarted physical meetings. During the year we held a day retreat that gathered people togetlier for the first tim¢ sinc¢ Covid. This was a success and there is opportunity now for more regular montlily Ineetings lo lak¢ placL', goin8 forward into the next year. Finance Report There was a deficit for this rcported year. Tli¢ incoining resources for the year increased to £56,036 from £56,158 in 2023 'rhe oiiigoing resolirces also decr¢ased to £58,802 from £60.726 in the previous year . The small deficii for the year was £ 2.766 (Cp 2023 £4.568 deficit ). l)lans for the Future Claire Moody & Annie Hardy (Casual Labour) will continue with all the operational and admin work of the cliarity. Tlie weekly zoom calls continue since the Covid 19. Meetings are increasing face-to-face as well as on Zoom. The post year end and recent major conference was a success. There are plans for another conferen¢e in 2 years timc aiid a Rctreat this coining year. Webchurch is growing and thriving and ministering to members continues daily. Safeguarding will be updated yearly and bringing into consideration all asp¢cts of ministy with a view to the new Ineetin8s face-to-fac¢. Page 2
Christian Services Association ( UK) Trustees, Annual Report for year to 31 Marcb 2024 Plans for the Future ( contd) Tlie International Christian community response to COVID 19 has increased Webchurch and similar broadcasting ha5 become the a priIne focus, possibly for years, and will therefore maintain th¢ mission of Palricia Icing Ministries . 14owever il is also anticipated that the hung¢r for more retreats and annual gatherings and similar evenls, will return from now on. Patricia King is no longer travelling from the IJS to the UK on any regular basis , however her global ministry continues to prosper despite this, Increasing referrals are now been forwarded by her North American teams for processing and opportunity for Webchurch ministry. This diversity and change of day to day emphasis is within acceptable and within the Trust's existin8 constitution Ilisk Management The Trustees coiiduct an on-going review of major risks. As part of the re8ular monitoring and reporting Trustees al'e developing risk policies. Tliese include operational and governance risks which are reviewed by the implementation of procedures and regular review of Fire, Flealth and Safety precautions. rinan¢ial risks ar¢ managed by a system of accounts, now QuickBooks, which enables rogular reporting and budg¢tary ¢ontrol. External, I'eputational and compliance issues ar¢ kept under review throughout the year and are disclissed at the I'rustees meetings. Ileserv¢s Poli¢y Tlic ti'iislccs have maintained th¢ designated reserve to £35,000 which has been used as a contingency to cover the Iiow less lil<ely need of major conference abortive costs in the event of an unavoidable canccllation. Other reserves are mainly restricted and are used as working capital for Webchurch and Extreme Proplietic ministries. Page 3
Christian Serviees Association ( UK) Trustees, Anllual Report for year to 31 March 2024 Statement of Trustees responsibilitie8 The TrLlStee5 are required under the Charity Acts to prepare financial statements for each financial year that give a true and fair view of th¢ affairs of th¢ Trust foi. that period. In preparing those financial statements the trustees are required to: (a) select su itablc accounting policies and apply them consistently (b) make jiidgments and estimates that are reasonable and prudent (c) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business. The I'rLlStees are r¢sponsible for the keeping of proper accounting records which disclose with reasonable accura¢y at any tim¢ the financial position of th¢ charity. The Trustees are responsibl¢ for safeguarding the ass¢ts of the charity and for taking reasonabl¢ steps for the prevention and detection of any irre8ulariti¢s. Approval This report was approved by th¢ Trustees on 18th Novemb¢r 2024 and signed on their behalf . Trustee Signature Trustee Name Page 4
Christian Services Association ( VK) Independent Fxaminerg Report to the Trustees I report to th¢ trustees on my examination of ihe accounts of Christian Seryiccs Association (UK) for the year ended 31 March 2024 Responsibilities and ba31s of report The Charity's Trustees are responsible for the preparation of the accounts in accordance with the requirements of tlie Charities Acl 2011 (tlie Act,). I report in respect of my examination of the trusts accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commissioners under section 145 (5) (b) of the Act. Independent Examiners Statement I have completcd my examination. I confim that no material matters have Come to my attenlion in connection with (he examinalion giving Ine cause lo believe thdt in any material respect: ( l ) accounting records were not in respe¢t of the Trust as required by section 130 of the Act . or (2) the accounts do not accord with those records . or (J) the accounts do not comply with the applicable requirements concerning the forn) and content of accounts set out in thc Charities ( Aceolints and Reports) Regulations 2008 other than any requirement that the accounts give a 'Irue and fair view which is not a matter considered as part of an independent examination I have no concerns and have come across no other matters in connectlon with the examination to whi¢h attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached . Signed Name & Qualific8lion Colin Dalton fcA Address 794 1-li8h Street, Kingswinford, West Midlands DY6 8BQ Date Page 5
Christian Services Association ( UK) STATEMENT OF FINANCIAL ACTIVITIES FOR THEI YEAR ENDED 31 MARCH 2024 2024 Restricted Unrestricted Fund8 Fund8 2023 Total Funds TotAI Fundj Notes Restated Incoming Resourc¢8 Incomlng Re8ource8 from generated funds Donatioiis 37,762 17,120 54,882 55,949 Iiivestmenls 530 624 1,154 209 Total Income 38,292 17,744 56,036 56,158 xpenditure Charltable Activities 47,145 11,657 58,802 60,726 Total Expendlturo 47.145 11,657 58,802 60,726 (8,853) 6,087 (2,766) (4,568) Reconciliation of fund8: rLind balanc¢s at l April 2023 (8,853) 6.087 (2,766) (4,568) 56,671 72,343 129,014 133,582 l-.Lind balan¢¢s at 31 March 2024 47,818 78,430 126.248 129,014 * * See detailed comparatives for 2023 page 14 There were iio r¢co8nised gains or losses for the years 2024 or 2023 other than thos¢ included in the financial activities However Iliese hove been reslated due to a glfi aid Income cftlcula¢lon error (see dlsclosure nole 2) Page 6
Christian Services Association ( UK) BALANCE SHEET AS AT 31 MARCH 2024 Notes 2024 2023 Reslated Current Assets Siock of Cliristian Resources Debtors E3aiik & Cash 'rolal 79 8,736 121,666 130.481 105 15.791 116.512 132,408 Creditors . Amounts falllng due Within one year 10 4,233 3.394 Net Cui'rent Assets 126,248 129,014 Total Net Asjcts 126,248 129,014 CAPitAI Restricted funds Unrestricted FLinds Designated Funds 11 47,818 43,430 35,000 56,671 37.343 35,000 Total 126,248 129,014 Approved by the Trustees on 18 November 2024 and signed on th¢ir behalf signatur¢ TrLlStee,.. Name Page 7
Christian Services Association ( UK) NOTES TO THF ACCOUNTS FOR THE YFAR TO 31 MARCH 2024 l. Accounting Policies Basis of Accounts Preparation I'lie charity constitutes a piiblic benefit entity as defined by FRS102. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) appliLable lo Charities preparing their accounts in accordance with the Financial Reporting Standai'd applicable in the UK and Republic of Ir¢land (fRS102) second edition published October 2019 , the Charilies Act 201 I the and UK G¢nerally Accepted Practice Tlie finaiicial statements have been prepared on a going concern basis under the historical cost convention Inodified io includ¢ certain items at fair value. TAX rcclAlm8 on donations and glfts Incoming resources from tax reclaims are in¢lud¢d in th¢ SofA at the same time as the gift to which they relate. Contractiial Incomc and performydncc related grants This is only included in the SOFA once the related goods or services have been deliver¢d, Gifts In Kind (li fl5 in kiiid arc accounted for at a reasonable estimate of their value to the Ghai'ity or tlie ainount actually reali5ed. Gifts in l(ind for iise by the charity are included in the SOFA as incoming resouroes wheii receivable. Donated servlees And facilitie These are only incliided in incoming resources with an equivalent amount in r¢sour¢cs expended where thc beiiefil to the chariiy is reasonably quantifiabl¢, measurable and material. Liabi15ty recognition Liabilities are recognised as soon as there is a legal or constructive obli8ation committing tlie ¢harily to pay out r¢sour¢es. Page 8
Christian Services Association ( UK) NOTEI S TO TIIF ACCOUNTS FOR THF YEAR TO 31 MARCH 2024 Fiinds Unrestricted fund5 are income funds which are to be spent on the charitys general purpose. Ilcstricted funds comprise of Donations or granls received for a specific object or invited by the charity for a sp¢cific object, The funds may only be expended on the specific object for which they were given. Any balance remaining uiispeiit at the end of each year must be carried forward as a balance on that fund. The charily do¢s not Lisually invest separately for each fund. Income Planiied 8iving, collections and donations are recognised when received. Tax refunds are reGognis¢d when the incoining resource to which they relate is receiv¢d. Grants and Legaci¢s are accounted for wlien the charity is legally entitled to the amounts du¢. All other income is recognised when it is I'eceivable. All incoming resources are accounted for gross. Expendlture Grants and donations are accounted for when paid over. or when awarded, if that award creates a binding oi. constructive obligation on the Charity. Amounts received specifically for mission are dealt with as restricted funds, All other expenditure is 8¢nerally r¢co8nised when it is incurred and is accounted for gl'oss. DonAt¢d g¢rvi¢¢s and facllltles 1.hcse ar¢ only included in incoming resouwes with an equivalent amount in resources expended wher¢ tlie benefi1 to Ihe charity is reasonably quantifiable. mSurable and material. Tangiblc fixcd as8etS Any Equipment is capitalised if it can be used for more than one year, and cost at least £1,000. They are valLied at cost. Volunteer help I'lie v8lLie of any voliintary help r¢cciv¢d is not included in the accounts but is d¢scrib¢d in th¢ Trustees, annLial report Going Conecrn The Ti'iiste¢s consider that the charity remains viable for the year ahead Governance costs Includes costs of the preparation and examination of statutory accounts. th¢ costs of Trustee Ineetings and Losc of any legal advice lo 'frustees on gov¢rnance or constitutional matters. Support Cost¥ Support costs include central functions and hav¢ been allocated to activity cost categories on a basis consistent with th¢ use of resources. Page 9
Christian Services Association ( UK) NOTES TO THE ACCOUNTS FOR THE YfAR TO 31 MARCH 2024 2. Donations 2024 2023 Extreme Prophetic Maln project Webchurch Donations Total Total Restated Generrtl Gifts, Donations and Offerings Gift Aid Tax Refunds Sale of Resources 17,527 3,511 14,621 2,103 13,772 3.123 225 17,120 45,920 8,737 225 54,882 46,562 9,192 195 55,949 21,038 16,724 Ile5tat¢d Accounts Dlselosure roi. various practical reasons in recent years gift aid refunds have been estimated 1.his led to the unfortunate I'esult of overestimating the ultimate receivable amount in the year ended 31 March 2023 This ovei'all error of £6,547 was large enough for the trustAC5 to consider that the accounts for 2023 needed to be rcstated , On this one off occasion it was considered that a prior period adjustment should be disclosed to inform the readei. of this event, Unlike routine trading entities there are no losses to suppliers or authorities to make more critical levels of adjustments and reporting. Page 10
Christian Services Association ( UK) NOTES TO TFII ACCOUNTS FOR THE YEAR TO 31 MARCH 2024 3. Charitablc Activities 2024 2023 Fxtreme Prophetic Main project Webchurch Total Total Pastoi'al Suppoit chargeslsaltiries Gifts Donalions and "fithes ( note 12) Insuraiice l-loiiorai'iums and gifts 1'ravel and accommodation expens¢5 Literature costs rood and Hospitality Coiiference travel and accommodation Support costs (note 4) 25,205 1,873 73 11,697 1.398 164 83 862 1,101 142 1,261 804 135 121 2,569 4,662 11,657 37.764 4,372 379 1,344 815 153 121 2,569 11,285 58,802 37,397 8,019 298 2,673 159 195 185 70 11.730 60,726 18 3,578 30.758 3,045 16,387 4. Support Costg 2024 2023 Extreme Prophetlc Main projoct Webchureh Total Total IT & Computer costs General Office expenses Bank and Card costs Telephone & Postage Printin8 and Statioiiery Governance costs Miscellan¢oiis 286 1,100 310 976 312 574 20 3,578 254 1,200 113 904 489 1,600 355 1,184 294 674 66 4,662 1,029 3,900 778 3,064 606 1,822 86 11.285 1,033 3,900 1,013 2,061 1,835 1,822 66 11,730 574 3.045 Pagell
Christian Services Association ( UK) NOTES TO THF ACCOUNTS FOR THE YEI AR TO 31 MARCH 2024 2024 2023 5, Cyov¢rnanee costj Independent Fxamination Cui'rent year Statutory accounts and payroll preparation Trustees Iiisurance 500 1,200 122 1,822 500 1,200 122 1.822 6. Nct movement in funds for the ycar The iiet movement in funds for the year is stated after charging: Iiidependent Examination 500 500 7. Staff Costs Remuiiei'alion was paid to the minority of the trustee5 in the year No ¢mployees were paid £60.000 or more 2024 2023 Salaiy Costs Pensioii Costs Casual Salaries 35,000 1,488 1,276 37,764 35,000 1,488 909 37,397 Tlie average weekly nuinber of staff employed by the charity during the year was as follows: 8. Dcbtor8 2024 2023 Gift Aid Tax Refunds, ( Cp 2023 Restated ) 8,736 8.736 15,791 15,791 9. Bank ftnd Cash 2024 2023 13ank Accounts 121,666 121,666 116,512 116,512 10. Crcditors amounts falling due wlthin l year 2024 2023 Inland Rcveiiue I", ees in advaiice Accrualb 1,683 950 1,600 4,233 1,794 1,600 3,394 Page l2
Christian Services Association ( UK) NOTFS TO THE ACCOUNTS FOR THE YFAR TO 31 MARCH 2024 11. Fund Movemcnts Fund Balance carried fonvard Fund Balances carried forward Incoming Ruources Outgoing Resources asat31 Mar¢h 2023 Restricted a8At31 Mareh 2024 Extreme Prophetic W¢b¢hurch 25,256 31,415 21.040 17,252 (30,758) (16,387) 15,538 32,280 56,671 38,292 (47,145) 47,818 Designated 35.000 35,000 Unrestricted 37,343 17,744 (11,657 43,430 Total Funds 129,014 56,036 (58.802 126,248 12. Detalls of Gifts & Donations £1,000 and over 2024 2023 Angel foiindation ( GOD TV) XP Media Otliei's of les5 than £1 000 100 3,171 1,051 4,322 1,200 S,038 1,781 8,019 13 Related Party TransRction8 The constitution allows Trustees to have employment contracts providin8 that those with employment contracts do not form a majority of the Trustees. Tlie following I'rustees receive a salary from thc charity Cross Pension Reimbursed Travel Kxpens¢s C Moody A 14ardy ( casual work payments) £35,000 £1,488 £54 £1.275 Expenses Any expenses paid for mileagc were made at the Inland Revenue rate (45p per mile) .8Lie13rookes was reimbiirsed £1, 100 for compiling the trnst payroll requirementa• and composing the annual Statiilory accounts to Charity Commission Statement of Recommeiided practice reqLiircmeiits in readiness for statutory independent examination. However this arrangement chaiiged in October 2023 when Sue 13roolies resigned as a trustee so this is now only relmvent for Ihe first 206 days of the year Page 13
Christian Services Association ( UK) NOTES TO THEI ACCOUNTS FOR THE YEAR FNDED 31 MARCH 2024 14. Previous years more detailed SOFA STATEMENT OF FINANCIAL ACTIVITIES 4OII THE YFAR EI NDED 31 MARCH 2023 RESTATED 2023 Restricted Unrcstrictcd Funds Fullds 'rotal Funds Notes Incoming Resour¢e3 Incoming Resources from generated funds Donations 42.495 13,454 55,949 Iiivestments 103 106 209 Total Incom¢ 42.598 '4xp¢ndl¢ure Charitablc A¢tlvitle8 52.955 7.771 60,726 'rotal Fxpendlture 52,955 Nct ( Expendituro)Ilncom¢ & mov¢mcnt of funds (10,357) 5,789 (4,568) Reconciliation of funds: Fuiid balances at l April 2022 (10.357) 5.789 (4,568) 67.028 66,554 133.582 liund balances at 31 March 2023 56,671 129 014 14