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2023-06-30-accounts
CompanyInformation 1
ReportoftheTrustees 2
StatementofFinancialActivities 12
BalanceSheet 13
CashflowStatement 14

General Restricted Total General Restricted Total
funds funds 2023 funds funds 2022
Notes £ £ £ £ £ £
INCOMEFROM
Donations 3 844,768 341,561 1,186,329 806,091 409,807 1,215,898
Charitableactivities:
Partnershipprogrammes 4 1,100,215 - 1,100,215 1,106,725 - 1,106,725
Sales 4 250,630 - 250,630 181,874 - 181,874
CharisBibleCollegefees 4 455,924 65,971 521,895 510,984 83,346 594,330
Othertradingactivities 5 53,091 53,091 35,646 35,646
Investments 6 3,225 3,225 797 797
TOTALINCOME 2,707,853 407,532 3,115,385 2,642,117 493,153 3,135,270
EXPENDITUREON
Raisingfunds 144,633 144,633 141,571 141,571
Charitableactivities
Sales 82,137 82,137 57,056 57,056
CharisBibleCollege
expenditure 589,019 64,140 653,159 625,848 68,595 694,443
Relatingtoevangelismand
furtheranceofthegospel 1,757,205 253,876 2,011,081 1,769,502 278,017 2,047,519
Other 48,449 - 48,449 52,762 - 52,762
TOTALEXPENDITURE 7 2,621,443 318,016 2,939,459 2,646,739 346,612 2,993,351
NETINCOME/ 86,410 89,516 175,926 (4,622) 146,541 141,919
EXPENDITURE
MOVEMENTINFUNDS
RECONCILIATIONOF
FUNDS
Totalfundsbroughtforward 1,655,262 473,130 2,128,392 1,659,884 326,589 1,986,473
TOTALFUNDSCARRIED 1,741,672 562,646 2,304,318 1,655,262 473,130 2,128,392
FORWARD
2023 2022
Notes £ £ £ £
FIXEDASSETS
Tangibleassets 11 978,132 1,023,561
CURRENTASSETS
Stocks 12 63,006 57,900
Debtors 13 376,292 194,700
Cashatbankandinhand 1,200,595 1,087,749
1,639,893 1,340,349
CREDITORS:AMOUNTSFALLING
DUEWITHINONEYEAR 14 (313,707) (235,518)
NETCURRENTASSETS 1,326,186 1,104,831
TOTALASSETSLESSCURRENT 2,304,318 2,128,392
LIABILITIES
NETASSETS 2,304,318 2,128,392
FUNDS
Generalfunds 15 763,540 631,701
Designatedfunds 15 978,132 1,023,561
Restrictedfunds 16 562,646 473,130
2,304,318 2,128,392
2023 2022
Note £ £
Cashflowsfromoperatingactivities
Netcashfromoperatingactivities 20 120,579 69,219
Cashflowsfrominvestingactivities:
Purchaseoftangiblefixedassets (7,733) (9,453)
Netcashusedininvestingactivities (7,733) (9,453)
Changeincashandcashequivalentsintheyear 112,846 59,766
Cashandcashequivalentsbroughtforward 1,087,749 1,027,983
Cashandcashequivalentscarriedforward 1,200,595 1,087,749
Thenotesonpages13to26formpartofthefinancial statements.

INCOMEFROMDONATIONS
2023 2022
Unrestricted Restricted Total Total
£ £ £ £
Donations
WorldOutreach 104,733 104,733 115,117
WorldOutreachFrenchRegionFund 1,776 1,776
RestoftheWorldTranslation 9,208 9,208 70,240
UKBuildingFund(Building) 47,244 47,244 63,381
USAFoundationBuilder(Building) 111,302 111,302 96,109
GodTV 22,994 22,994 20,243
UgandaOutreach 14,739 14,739 9,250
GraceandFaithAppeal 237,735 237,735 67,798
RestFund 7,206 7,206 7,772
DeclarationofDependenceFund
USGracePartnershipFund 4,772 4,772 8,164
SturmanBuildingProject - 77
CharisBibleCollegedonationsandofferings 107,265 107,265 135,381
Abundancefund 27,140 27,140 35,830
Generaldonations 472,628 472,628 567,082
WoodlandParkOutbuildings 10,069 10,069 5,943
Mexico22WO 7,315 7,315 12,174
CharisAWMI - 837
ScholarshipFund - 500
SpanishBroadcastingFund 203 203
Totaldonations 844,768 341,561 1,186,329 1,215,898

4 INCOMEFROMCHARITABLEACTIVITI ES
2023 2022
Unrestricted Restricted Total Total
£ £ £ £
PartnershipProgrammes
Partnership:Grace 1,009,161 1,009,161 1,007,447
Partnership:LFT 31,284 - 31,284 37,043
Partnership:Other 42,140 42,140 41,183
Partnership:College 17,630 17,630 21,052
1,100,215 1,100,215 1,106,725
Sales
Booksalesandotherministryproducts 250,630 250,630 181,874
250,630 250,630 181,874
CharisBibleCollegeFees
Studentfees 338,500 65,971 404,471 498,131
Correspondencecourse 117,424 117,424 96,199
455,924 65,971 521,895 594,330
Totalincome 1,806,769 65,971 1,872,740 1,882,929
5 INCOMEFROMTRADINGACTIVITIES
2023 2022
£ £
Royaltiesreceived 1,437 9,698
Caféincome 4,586
Otherincome 47,068 25,948
53,091 35,646
6 INCOMEFROMINVESTMENTS
2023 2022
£ £
Interestreceivablefrombankaccountsandshort termdeposits 3,225 797

TOTALEXPENDITURE
2023 2022
Support Total Total
Directcosts costs costs costs
£ £ £ £
Costsofraisingfunds
Costsofraisingdonationsincome 144,633 144,633 141,571
144,633 144,633 141,571
Charitableactivities
Sales 82,137 82,137 57,056
CharisBibleCollegeCosts 640,770 12,389 653,159 694,443
OtherEvangelicalExpenditure 1,823,257 187,824 2,011,081 2,047,519
Governancecosts 48,449 48,449 52,762
2,594,613 200,213 2,794,826 2,851,780
Totalexpenditure 2,739,246 200,213 2,939,459 2,993,351
2023 2022
£ £
Analysedsupportcostsconsistofthefollowing:
Administrationcosts 142,878 93,254
Premisescosts 56,335 68,364
200,213 161,618
2023 2022
£ £
Otherdirectcostsinclude:
Auditor'sremuneration:
-Charityexternalaudit 18,325 15,750
-Othercosts 5,425 5,050
Othersupportcostsinclude:
Depreciation(note11) 52,723 56,437

STAFFCOSTS
2023 2022
£ £
Wages&salaries 1,135,161 1,133,356
Socialsecuritycosts 89,632 86,774
Pensioncosts 22,873 22,239
1,247,666 1,242,369
2023 2022
Number Number
Management 14 15
Administration 38 39
52 54

11 TANGIBLEFIXEDASSETS
Computer Fixtures
Freehold andother and
Land buildings equipment fittings Total
£ £ £ £ £
Cost
At1July2022 300,000 961,154 163,371 137,242 1,561,767
Additions 7,733 7,733
Disposals (570) (570)
At30June2023 300,000 961,154 170,534 137,242 1,568,930
Depreciation
At1July2022 273,032 135,736 129,438 538,206
Chargefortheyear 34,675 14,991 3,057 52,723
Depreiationondisposals (131) (131)
At30June2023 307,707 150,596 132,495 590,798
Netbookvalue
At30June2023 300,000 653,447 19,938 4,747 978,132
At30June2022 300,000 688,122 27,635 7,804 1,023,561
12 STOCKS
2023 2022
£ £
Finishedgoods 63,006 57,900
13 DEBTORS
2023 2022
£ £
Tradedebtors 223,076 104,082
Otherdebtors 91,843 22,977
Prepayments 61,373 67,641
376,292 194,700

CREDITORS:AMOUNTSFALLINGDUE
WITHINONEYEAR
2023 2022
£ £
Tradecreditors 96,494 78,162
Othercreditors 4,545 4,507
Accruals 155,586 112,613
Othertaxesandsocialsecurity 20,188 25,494
Deferredincome 36,894 14,742
313,707 235,518

Balanceat Balanceat
1July 30June
2022 Income Expenditure 2023
£
£		 £
CharisBibleCollege Scholarship 10,515 9,824 (5,678) 14,661
CharisDumfriesMission 9,484 11,206 (12,114) 8,576
CharisWalsallMission 67,684 30,815 (30,951) 67,548
CharisBelfastMission 13,206 (1,730) 11,476
WorldOutreach 142,505 104,733 (60,539) 186,699
TranslationFund 30,439 9,208 14,693 24,954
UKBuildingFund(Building) 144,937 47,244 (5,337) 186,844
USAFoundationBuilder(Building) 111,302 111,302
GodTV 1,390 22,994 (24,384)
UgandaOutreach 14,739 (14,739)
OtherRestrictedDonations 1,231 1,231
RestFund 7,206 (7,206)
USGracePartnershipFund 4,772 (4,772)
SturmanBuildingprojectFund
WoodlandParkOutbuildingsFund 10,069 (10,069)
CharisExeterMission 8,400 (8,400)
CharisExeterScholarship 7,548 225 7,773
WorldOutreachFrenchRegionFund 1,039 1,776 2,815
CharisDumfriesScholarship 7,215 (992) 6,223
CharisYorkshireScholarship 9,774 700 (276) 10,198
CharisYorkshireMission 12,652 4,801 (3,997) 13,456
Mexico22WO 12,174 7,315 19,489
CharisUKScholarshipFund 500 500
CharisAWMI 837 (837)
SpanishBroadcastingFund 203 203
473,130 407,532 318,016 562,646

ANALYSISOFNETASSETSBETWEENFUNDS
General Designated Restricted Total
funds funds funds funds
£ £ £ £
Fundbalancesat30June2023arerepresentedby:
Tangiblefixedassets 978,132 978,132
Currentassets 1,077,247 562,646 1,639,893
Creditors:amountsfallingduewithinoneyear (313,707) (313,707)
Totalnetassetsat30June2023 763,540 978,132 562,646 2,304,318

LandandBuildings
2023 2022
£ £
Withinoneyear 46,800 54,400
Withintwotofiveyears
Inoverfiveyears
46,800 54,400
2023 2022
£ £
Netincome/(expenditure)fortheyear
(asperStatementofFinancialActivities) 175,926 141,919
Adjustmentfor:
Depreciation 52,723 56,437
Lossondisposaloftangibleassets 439
(Increase)/Decreaseinstocks (5,106) 2,991
Increaseindebtors (181,592) (117,940)
Increase/(Decrease)increditors 78,189 (14,188)
Netcashprovidedby/(usedin)operatingactivities 120,579 69,219