|||Pages|
|---|---|---|
|Trustees'<br>Annual<br>Report|||
|Independent<br>Examiner's|Report||
|Statement of Financial Activities|||
|Balance Sheet|||
|Notes tothe Accounts||10|
|Detailed Statement of Financial Activities||8to9|





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|Statement of<br>forthe year|Financial Activiti<br> ended 31March|es<br> 2022|||||
|---|---|---|---|---|---|---|
||||Unrestricted|Restricted|||
||||funds|funds|Total funds|Total funds|
||||2022|2022|2022|2021|
|||Notes|F.|E|E|E|
|Income and|endowments||||||
|from:|||||||
|Donations|and legacies||20,662|184,638|205,300|144,142|
|Charitable|activities||2,245||2,245||
|Other|||34,095||34,095|1,729|
|Total|||57,002|184,638|241,640|145,871|
|Expenditure|on:||||||
|Charitable|activities|||142,233|142,233|120,195|
|Other|||22,958||22,958|13,799|
|Total|||22,958|142,233|165,191|133,994|
|Net gains on|investments||||||
|Net income|||34,044|42,405|76,449|11,877|
|Transfers between funds|||||||
|Net income|before other||34,044|42,405|76,449|11,877|
|gains/(losses)|||||||
|Other gains|and losses||||||
|Net movement<br>in funds|||34,044|42,405|76,449|11,877|
|Reconciliation offunds:|||||||
|Total funds brought forward|||99,378|7,795|107,173|95,296|
|Total funds carried forward|||133,422|50,200|183,622|107,173|





|CALVARY MINISTRIES <br>Balance Sheet<br>at 31 March 2022|WORLDWIDE|||
|---|---|---|---|
|Charity No. 1119161||2022|2021<br>2|
|Current assets||||
|Cash at bank and in hand||183,622|107,173|
|||183,622|107,173|
|Net current assets||183,622|1073173|
|Total assets less current liabilities||183,622|107,173|
|Net assets excluding|pension asset or liability|183,622|107,173|
|Total net assets||183,622|161,123|
|The funds ofthe charity||||
|Restricted<br>funds||||
|Restricted income|funds|50,200|7,795|
|||50,200|7,795|
|Unrestricted<br>funds||||
|General funds||112,760|99,378|
|Designated<br>funds||20,662||
|||133,422|99,378|
|Reserves||||
|Total funds||183,622|107,173|





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|forthe year ended 3|1M|arch 2022|||||
|---|---|---|---|---|---|---|
||||Unrestricte|Restricted|||
||||d funds|funds|Total funds|Totai funds|
||||2022|2022|2022|2021|
|||||E|E|E|
|Income and endowments||from:|||||
|Donations<br>and legacies|||||||
||||20,662||20,662|14,824|
|||||184,638|184,638|129,318|
||||20,662|184,638|205,300|144,142|
|Charitable<br>activities|||||||
|Outreach|||2,245||2,245||
||||2,245||2,245||
|Other|||||||
|Sundry Income|||34,095||34,095|1,729|
||||34,095||34,095|1,729|
|Total income and endowments|||57,002|184,638|241,640|145,871|
|Expenditure<br>on:|||||||
|Charitable<br>activities|||||||
|Outreach||||142,233|142,233|120,195|
|||||142,233|142,233|120,195|
|Total ofexpenditure|on|charitable||142,233|142,233|120,195|
|activities|||||||
|Other expenditure|||||||
|Cost ofCharitable|Activities||30||30||
||||30||30||
|Employee costs|||||||
|Staff entertainment|||100||100||
|Stafftraining|||215||215|495|
|Staff welfare|||1,118||1,118|95|
||||1,433||1,433|590|
|Motor and travel costs|||||||
|Travel and subsistence|||9,008||9,008|3,124|
||||9,008||9,008|3,124|
|General administrative||costs,|||||
|including<br>depreciation||and|||||
|amortisation|||||||
|Bank charges|||887||887|1,002|
|Equipment<br>expensed|||46||46|46|
|General insurances|||730||730|653|
|Information<br>and publications|||607||607|38|
|Postage and couriers|||393||393|416|
|Software,<br>ITsupport||and related||||2,523|
|costs|||||||





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|CALVARY MINISTRIES WORLDWIDE|||||
|---|---|---|---|---|
|Detailed Statement ofFinancial Activities|||||
|Subscriptions<br>Sundry expenses<br>Telephone, fax and broadband|1,396<br>1,891<br>1,237<br>7,187||1,396<br>1,891<br>1,237<br>7,187|2,103<br>1,931<br>1,373<br>10,085|
|Legal and professional<br>costs|||||
|Audit/Independent<br>examination|800||800||
|fees|||||
|Consultancy<br>fees|4,500||4,500||
||5,300||5,300||
|Total ofexpenditure<br>ofother costs|22,958||22,958|13,799|
|Total expenditure|22,958|142,233|165,191|133,994|
|Net gains on investments|||||
||34,044|42,405|76,449|11,877|
|Net income|||||
|Net income before other|34,044|42,405|76,449|11,877|
|gains/(losses)|||||
|Other Gains|||||
|Net movement<br>in funds|34,044|42,405|76,449|11,877|
|Reconciliation<br>offunds:|||||
|Total funds brought forward|99,378|7,795|107,173|95,296|
|Total funds carried forward|133,422|50,200|183,622|107,173|





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|Fund accoun|Fund accoun|ting|ting|||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted||funds||These are available for use atthe discretion ofthe trustees<br>in furtherance|||of|the||
|||||general objects ofthe charity.||||||
|Designated||funds||These are unrestricted<br>funds earmarked<br>by the trustees|for particular<br>purposes.|||||
|Revaluation||funds||These are unrestricted<br>funds which include a revaluation||reserve representing|||the|
|||||restatement<br>ofinvestment<br>assets at their market values.||||||
|Restricted|funds|||These are available for use subject to restrictions<br>imposed||by the donor or|through|||
|||||terms ofan appeal.||||||
|Income||||||||||
|Recognition||of||Income is included<br>in the Statement of Financial Activities||(SoFA) when the|charity|||
|income||||becomes entitled to, and virtually<br>certain to receive, the income and the amount of||||||
|||||the income can be measured<br>with sufficient reliability.||||||
|Income with||related||Where income has related expenditure<br>the income and|related expenditure|||is||
|expenditure||||reported gross in the SoFA.||||||
|Donations|and|||Voluntary<br>income received by way ofgrants, donations|and gifts is included||in||the|
|legacies||||the SoFAwhen receivable and only when the Charity has||unconditional<br>entitlement||||
|||||to the income.||||||
|Tax reclaims||on||Income from tax reclaims<br>is included<br>in the SoFAat the|same time asthe|||||
|donations|and||gifts|gift/donation<br>to which it relates.||||||
|Donated services||||These are only included<br>in income (with an equivalent<br>amount<br>in expenditure)||||||
|and facilities||||where the benefit tothe Charity is reasonably<br>quantifiable,||measurable<br>and||||
|||||material.||||||
|Volunteer|help|||The value ofany volunteer<br>help received<br>is not included|in the accounts.|||||
|Investment||income||This is included<br>in the accounts when receivable.||||||
|Gains/(losses)|||on|This includes<br>any gain or loss resulting<br>from revaluing<br>investments<br>to market||||value||
|revaluation||of|fixed|at the end ofthe year.||||||
|assets||||||||||
|Gains/(losses)|||on|This includes any gain or loss on the sale ofinvestments.||||||
|investment||assets||||||||





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|2|Statement|Statement|ofFinancial||Activities - prior year|||||
|---|---|---|---|---|---|---|---|---|---|
||||||||Unrestricted|Restricted||
||||||||'funds|funds|Total funds|
||||||||2021|2021|2021|
|Income and endowments||||from:||||||
||Donations||and legacies||||14,824|129,318|144,142|
||Other||||||1,729||1,729|
|Total|||||||16,553|129,318|145,871|
|Expenditure||on:||||||||
||Charitable||activities|||||120,195|120,195|
||Other||||||13,799||13,799|
|Total|||||||13,799|120,195|133,994|
|Net|income||||||2,754|9,123|11,877|
|Net|income before other||||||2,754|9,123|11,877|
|gains/(losses)||||||||||
|Other gains and losses:||||||||||
|Net|movement||in funds||||2,754|9,123|11,877|
|Reconciliation|||offunds:|||||||
|Total funds brought forward|||||||70,698|24,598|95,296|
|Total funds carried forward|||||||73,452|33,721|107,173|
|3|Income from donations||||and legacies|||||
|||||||Unrestricted|Restricted|Total|Total|
|||||||||2022|2021|
|||||||||F.||
|||||||20,662||20,662|14,824|
||||||||184,638|184,638|129,318|
|||||||20,662|184,638|205,300|144,142|
|4|Income from charitable||||activities|||||
||||||||Unrestricted|Total|Total|
|||||||||2022|2021|
||Outreach||||||2,245|2,245||
||||||||2,245|2,245||





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|5|Other incom|e|||||||
|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Sundry Income|||||34,095|34,095|1,729|
|||||||34,095|34,095|1,729|
|6|Expenditure|on charitable|||activities||||
|||||||Restricted|Total|Total|
||||||||2022|2021|
||Expenditure|on charitable|||||||
||activities||||||||
||Outreach|||||142,233|142,233|120,195|
||Governance|costs|||||||
|||||||142,233|142,233|120,195|
|7|Other expenditure||||||||
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
||Cost ofCharitable||Activities|||30|30||
||Employee costs|||||1,433|1,433|590|
||Motor and|travel|costs|||9,008|9,008|3,124|
||General administrative|||costs||7,187|7,187|10,085|
||Legal and professional|||costs||5,300|5,300||
|||||||22,958|22,958|13,799|



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|s tothe A<br>Movement|c|counts<br>in funds|||||
|---|---|---|---|---|---|---|
|||||Incoming|||
|||||resources||At31|
|||||(including|Resources|March|
|||||other|expended|2022|
||||At 1April|gains/losses|||
||||2021|)|||
|||||f|||
|Restricted|funds:||||||
|Restricted|income funds:||||||
|Donations|&Legacies 2||7,795|184,638|(142,233)|50,200|
|Total|||7,795|184,638|(142,233)|50,200|
|Unrestricted||funds:|||||
|General funds|||99,378|36,340|(22,958)|112,760|
|Designated||funds:|||||
|Donations|&Legacies 1|||20,662||20,662|
|Total||||20,662||20,662|
|Totalfunds|||107,173|241,640|(165,191)|183,622|



|10|Analysis ofnet assets between funds||||
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds||
|||||E|
||Net current assets|16,139|167,483|183,622|
|||16,139|167,483|183,622|
|11|Reconciliation ofnet debt||||
|||||At 31|
|||At 1April||March|
|||2021|Cash flows|2022|
|||E|E|E|
||Cash and cash equivalents|107,173|76,449|183,622|
|||107,173|76,449|183,622|
||Net debt|107,173|76,449|183,622|