Registered charity number 1126481 # **Emmanuel Evangelical Church Chippenham** **Trustees Annual Report for year ending 31[st] March 2021** Emmanuel Evangelical Church Chippenham ## **Reference and administration details** Charity name EMMANUEL EVANGELICAL CHURCH CHIPPENHAM Other names EECC Registered charity No. 1126481 Charity's principal address Goldney Avenue Chippenham Wiltshire Postcode SN15 1ND ## **Names of the charity trustees who manage the charity** Trustee name Office Dates acted if not for whole year Pastor Spencer Shaw Chairman Mr Geoffrey Wells Mr Raymond Michael Treasurer Jones Mr Andrew Edwin Nash Secretary Mr William Brown Mr Marc Thomas Trustees Annual Report to 31[st] March 2021 Page 2/8 Emmanuel Evangelical Church Chippenham ## **Structure, governance and management** ## _**Governing Document**_ Emmanuel Evangelical Church Chippenham (EECC) is constituted as a charitable trust registered with the Charity Commission in October 2008 under charity number 1126481. It is governed by a constitution document as adopted on 19th October 2008. Trustees are elected by the church membership in accordance with the Constitution and Church Governance documents. ## _**Induction and training of trustees**_ Whenever a new Managing Trustee is appointed (s)he shall be provided with a copy of:- - a) the latest annual report and accounts of the Church; - b) the Constitution and Church Rules; - c) any other relevant documentation relating to the Trust. ## _**Organisational Structure**_ The charity trustees are responsible for the general control and management of the charity. The managing trustees meet at least four times in each 12 month period for a formal trustees meeting in accordance with the Constitution. The managing trustees are church officers and include the Pastor, Elders, Treasurer, and Secretary; all of whom are active in the work of the charity. A Finance Advisory Committee (FAC) has been set up to assist in the smooth running of the charity, with particular focus on advising the trustees on the most appropriate financial practice and management of funds. The FAC is chaired by one of the trustees, and the FAC committee includes the Treasurer and other church members with relevant skills and experience. The day-to-day activities of the church are conducted by the church membership, under the guidance and direction of the church officers. A number of sub-committees and groups have been set up to facilitate the management of the various activities, and these are chaired by one of the church officers. ## _**Consideration of Risks**_ Three main areas of risk have been identified, and procedures put in place to mitigate. The charity closely monitors and manages its finances, and operates with a reserves policy to ensure that funds are available for ongoing support of its objectives. Appropriate insurance is in place to protect the charity. DBS checks are made for all those who will be working with children or other vulnerable groups as part of the church’s activities. Trustees Annual Report to 31[st] March 2021 Page 3/8 Emmanuel Evangelical Church Chippenham ## **Objectives and Activities** ## _**Our aims**_ The objects of the charity are set out in the charity’s constitution document, and are summarised as follows: - (1) the advancement of the Christian faith in accordance with the Basis of Faith (as described in the Constitution document) primarily but not exclusively within Chippenham and the surrounding neighbourhood; and - (2) such other charitable purposes as shall, in the opinion of the members of the Church in general meeting, further the work of the Church. ## _**Our Strategies**_ In support of our objectives, our strategies are to enable anyone regardless of age, race, or religion, to learn more about the Christian faith as taught in the Bible; to provide an environment where Christians can learn and worship together; and to encourage Christians to share the love of God and good news of Jesus Christ through active involvement and contribution in our neighbourhoods and communities. In pursuing our strategies, the trustees have had regard to the guidance issued by the Charity Commission on public benefit, and consider these to be of benefit to both Christians within the church and to the wider community as a whole. ## _**Our Activities and Achievements**_ Our main activities and achievements are as follows (we have been limited this year due to the pandemic, but we continued all of our Sunday services via recording and then live stream and moved most of our regular activities online in some form): Sunday services – we run two church services regularly each Sunday, with regular attendance from people across the entire community, and including a Sunday School for younger children. The number of attendees at both services has increased consistent (with congregations regularly of 130+ in the morning, and 70+ in the evening), and people attending include both Christians, and non-Christians who enjoy the friendship and support of the church community. Frequently visitors comment that it is a very friendly and welcoming church, and that they are amazed to see such a good cross-section of people from all ages. Due to the pandemic, all the services have been livestreamed every week so that if we were unable to run ‘in person’ services, or people were unable to attend, the services were still accessible. Sunday School has been run on Zoom. Youth groups – we run regular meetings for young people, to enable them to explore more about the Christian faith, develop positive friendships, and support them as they face life’s big issues. We currently run two groups: one group aimed at teenagers, and a Kids Club aimed particularly at providing a safe and supportive environment for children in school years 1-6 from the community. Trustees Annual Report to 31[st] March 2021 Page 4/8 Emmanuel Evangelical Church Chippenham Men’s and Women’s groups – our Men’s Group and Women’s Group provide the opportunity for all ages to meet together. These have included speakers from a variety of walks of life, such as politicians, professors, and school teachers, and continue to prove to be a source of great encouragement and support to those who attend. Due to the pandemic both groups moved online and met via Zoom. E-tots – We have a weekly term time toddler group for parents/carers to meet up and attend with their young children. Due to the pandemic the support has moved to contact via social media but the group will restart in person as soon as the pandemic situation allows us to do this safely. Knit and Natter meet once a week and is open to all to come along and knit together and chat. The group provides an opportunity for some older people who might not otherwise engage much with the community to get out and make contact with others in their area. Due to the pandemic the support has moved to telephone contact but the group will restart in person as soon as the pandemic situation allows us to do this safely. Home Groups & Prayer meetings – home groups meet twice each month, operating as smaller friendship or support groups; these provide additional opportunities for people to get to know and support each other. Prayer is an important part of the Christian faith, and our weekly prayer meetings provide the opportunity for people to practice their faith and worship together in this way, as we pray for the needs of those in the church, our community, and the wider world. Due to the pandemic both meetings moved online and met via Zoom. Pastoral support – a number of our leaders and members are involved in visiting older people, or those who are unwell, in their homes, care-homes, and in hospital to provide friendship, support and encouragement. Due to the pandemic, much of this support has moved to telephone and online contact, with additional practical support provided where appropriate. Pastoral team – we have continued to employ a full-time Pastor and an assistant Pastor, to lead the pastoral work. This has enabled us to extend our activities, particularly in our Youth Work and pastoral support, as well as provide training and development support for the assistant to grow in their gifts and experience. Administrative support – we have continued to employ an Administrator to coordinate our varied activities, and this has continued to be highly positive, enabling the pastoral team to focus more of their time on pastoral support and so enabling us to be more efficient and effective in our use of time and resources. Church support teams – we are privileged to have a number of church members able to lead and teach in church services, and our church support team regularly goes out to smaller churches in the surrounding villages that do not have the funds or resources to support their own Pastors or Ministers. Trustees Annual Report to 31[st] March 2021 Page 5/8 Emmanuel Evangelical Church Chippenham School’s support – we provide a team of volunteers who are invited by our local primary schools on a weekly basis to conduct school assemblies. This continues to be in great demand, with strong links developed with local schools. Due to the pandemic the assemblies have been recorded and provided as a video resource for schools to use in classes. Community engagement and outreach – we have been limited this year due to the pandemic but are ready to restart as soon as it is appropriate. Other community involvement – we encourage our members to be active in contributing to the life of the wider community; we have, for example, church members who are active in Rotary Club, as governors of our local schools, volunteering in schools, and active in other charities. ## _**Contribution by church members**_ While the church does employ two full time workers (our Pastor and an assistant Pastor) and part-time administrator, it would not be possible to accomplish all the above without the hard work and service of all the members who give so much time and effort voluntarily in support of our aims and objectives. Trustees Annual Report to 31[st] March 2021 Page 6/8 Emmanuel Evangelical Church Chippenham ## **Financial review** ## _**Reserves Policy**_ The trustees have reviewed the reserves of the charity. Our unrestricted funds currently are sufficient to cover 5 month’s operating costs of the church, excluding further giving. Our aim is to have unrestricted funds to meet 3 month’s operating costs of the church. ## _**Principle source of funds**_ The charities main source of income is giving from regular attendees and members of the church. Giving has been generous, and has enabled us to maintain our investment in areas of ministry and activities. Even during the pandemic, numbers attending / linking with church continues to grow, and it would seem reasonable to expect that giving will continue to increase. While we remain cautiously optimistic, we continue to review income and expense on a regular basis, and adjust as required. ## _**Mortgage**_ We have a mortgage which enabled us to purchase our premises, and we continue with monthly repayments as planned. ## _**Investment Policy and Objectives**_ The charity has no long-term investments. Our cash reserves are held in current and deposit accounts. ## _**Future plans**_ We intend to continue to pursue our aims and objectives through our current activities, and to also look for further activities and opportunities to exercise these, as funds allow. Trustees Annual Report to 31[st] March 2021 Page 7/8 Emmanuel Evangelical Church Chippenham Trustees Annual Report to 31[st] March 2021 Page 8/8 Independent examiner's report to the trustees of Emmanuel Evangelical Church Chippenham I report to the trustee5 on my examination of the accounts of Emmanuel Evangelical Church Chippenham for the year ended 31 March 2021, which are attached to this report on pages I to 40. Responsibilities and basis of report As the charity trustees of Emmanuel Evangelical Church Chippenham, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of Emmanuel Evangelical Church Chippenham's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 1451Sllbl of the Act. Independent examinerfs ststement I have completed my examlnatlon. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: l. accounting records were not kept in respect of Emmanuel Evangelical Church Chippenham as required by section 130 of the Act,. or 2. the accoLsnts do not accord with those records,. or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give 'true and fairf 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 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. Heather Locke. FCA 3 Lipman Way Malmesbury SN16 9FH 31 January 2022 CHARITY COMMISSION FOR ENGLAND AND WALES Emmanuel Evangelical Church Chlppenham Annual accounts for the 0110412020 Charity No if8n 1126481 eriod Period stsrt datè Period end date 3110312021 Section A Statement of financial activities Restrlct•d incom• funds R0￿mmended catsgorfes by activity Unrnstrietod funds Endowment funds Prlor y•ar fvnd Total funds Incomlng resources (Note 3) F01 F02 F03 F04 F05 Income and 6ndovmionts from.. Donalbnts and legBri68 Charitable ￿￿vitieS Othèriradiw activ￿1&% Inwsiments 178830 6,987 185817 156.576 $03 114 114 252 Separate mBteri81 item of irKome Othgr S06 3,071 3,071 189,002 1,044 157872 Total Resources 8xpended {Note 6) Expgndltur• on: Raising fuhd$ Charilabte ￿¥It￿•S S07 133,033 133033 143.366 S8￿rA￿ mthal it*n of8xpense Oiher S10 S11 7,925 140,958 13,313 13,313 21.238 154,271 18,381 161 747 rotal S12 Net in¢omellexpondlturel before Inveslmont galnslllossesl S13 37,985 3,254 34.730 3,875 Nat gainsl1lo&￿s) on inve8lmen $14 S1S Net incornellexpenditurel Extraordinary Items Transfers between funds 37,985 3,254 34,730 3,875 S16 817 Other recognised gain$l{lossos1: Gwng and [￿e$ ￿ révaluation offLxed forthe charity's S18 Oth8rg8in￿lk￿sS￿5I S19 Net movement In funds 37,985 3,254 34,730 3.875 Reconcillation of funds.. Totsi lund5 brought foAvard 2S,998 63,983 374 177 370,923 400,175 404,050 400 175 Total funds carried fonvard Section B Balance sheet 8lrlcted Incomo furxls Umestrlcted fund$ Endowment nd$ Total th18 year Totsl 198t year Fixed assets Intanglble avJèts Tangible a$$ets Herltage assot$ Investmgnts F01 F02 F03 F04 FOS (Note 15) (Note 141 INote 161 (Note ln Total fixed assets 212,884 358,958 571.841 Current assets Stocks (Note 181 Debtord {Note 191 Investments (Note 17.41 Cash at bank and In hand {Note 24) Total ournent assets 49,241 59.840 11,965 11.965 61,2th 71,805 Blo Crèditors: amounts falling due wlthln on• year (Note 20) 811 Net ¢unMt assets/(liabilities) B12 54,149 11,965 66,114 Total assets Igss curnt Ilabllltlos B13 267,032 370,923 637,955 Credltors: amount$ falllng duo after one yoaT {Note 201 Provlslons for Ilabllltles B15 Total not ass9ts orliabilities 816 63,983 370.923 434,906 400 175 Funds of the Charity Endowment fund$ INot8 271 Restricted income funds (Nots 27} Unrestricted fund5 Revaluatlon re8er4e B17 B18 370 923 370,923 63,983 374 177 B19 Total funds 63.983 370,923 434,9( 400 175 Spntrd by on& or trustees on behaw of all Ihe twstees Date of approval d(JlmnV SKJnature Prvil Nome 3110112021 Section C Notes to the accounts Note 1 Basis of preparation This section should be completed by all charities. 1.1 Basls of accounting These accounts have been prepared under the historical cost convention with items r8cognised at cost or transaction value unless otherwise stated in the relevant note{sl to thesé accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with. and with" the Financial Reporting Stsndard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entty as defin8d by FRS 102." -Tick as appropriate 1.2 Going concern If there are material uncertainties related to events or conditions that cast slgnificant doubt on the charity's ability to continue as a golng concernj please provide tha fi)Ilowing details or state "Not applicable", rfappropriate.. An explanation as to those factors that support the conclusion that thè charity is going concem., Disclosure of any uncertainties that make the going ¢onc&m assumption doubtful., NIA N/A Where accounts are not prepared on a going concern basis, please disclose this fact together with th8 basis on which the trustè8S prepared the accounts and the reason why the charity is not regard8d as a going COn￿rn. Section C Notes to the accounts {conti Note 1 Basis of preparation (cont) 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted ar8 those outlin8d in note 2. Yes. -Tick as appropriate Please disclose.. (i) the nature of the change in aeeountlng pollcy,. N/A (li) the roasons why applying the new accounting policy pmvides more reliable and more relevant inft+miation," and N/A (iii) the amount of tha adjustment for each linè affected in tho current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented. 3.44 FRS 102 SORP. NIA 1.4 Changes to accounting estimatos No changes to accounting estimates have occurred in th8 reporting period (3.46 FRS 102 SORPI. Yes" -T￿k as appropriate Please dis¢lose.' (i) the nature of any changés,. NIA (il) the effect of the change on income and expense or assets and liabilities for the current penod,. and N/A (iii) where practicable, the effect of the ¢hange in one or more future perlods. NIA Section C Notes to the accounts (cont) Note 1 Basls of preparatlon (cont) 1.5 Material prior year errors No material prior year èrror hav8 be8n identified in the reporting period (3.47 FRS 102 SORP). -Ti¢k as approprfate Please dlsclose.. (i) the nature of the prior period ermr." N/A (li) for each prior period presented In the accounts, the amount of the correction for each account Ilne Itom affected," and N/A (iii) the amount of the correction at the beginnlng of the earfiest prfor perfodpresented in thé aecounts. NIA Section C Notes to the accounts (cont) Nots2 Accounting pollclos Please complets this not6 when first rgporting underFRS2102. Section 35 of FRS102, wiuires 3 reGonGiliations to be presented, rf8118re appliGable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provlde a descriptlon of the naturg of gach ¢hang0 in accounting policy Reconeilation of funds perprevlous GAAP to funds detemiined under FRS 102 start of End of period period Fund balances as previously stated Adjustmonts." Fund balan¢e as restated Re¢oncllatlon of net Income/(net expendfturo) perprevious GAAP to net Income/(net axpondlture) under FRS 102 End of Net incomel{expendlture) as prevlously statod Adiustmonts." Previous pgriod net incomellexp•ndlturel as re6tatsd Section C Notes lo the accounts (conti Note 2 2.2 INCOME Accountlng poll¢i0 This Siandardllstof 8Gcountingwhcos h8$ been appl￿6 by the chgrity8xceptfor th06e 11¢k￿"￿0"0r"N18': dIffe￿ntOr8d￿1E￿8lpO1￿G￿ has been adopted then lths is dgtsltsd in the box b&k)w. Re¢oonition of Sncomg The8e are induded in the Stalernent of Financial AeiNitie$ ISOFAI when.. the cJ)arity becomes entitled to the ￿scurCeS., it is more likely than not that the trustees will rècONe the resourts5', a￿1 the monetary value (an b8 measured with suffictent reliability. Ye$ No Nla Ther• has been no offseth'ng of assats and liabilthe$, or inctyne and expen￿. unless r8quired or pemittted by the FRS 102 SORP or FRS 102. Yes Nla Offsottlng Yes No Gjants and don&tlor Grants and donations are only induded in the SoFAwhen Ihe ger*ral incwe recLyJn1t￿n ¢rit&ria are met15.10 to 5.12 FRS102 SORPI. In the eas8 of perfom)ance reLqted 9rants. ineeth8 must onty be r8cogni$ed to the 8Xtgnt that the charty has provlded the spetrf￿ goods orservices a$ entrt￿m•nt to the grant only oc￿T8 when the perfomiance rtlatsd conditions are met15.16 FRS 102 SORPI. Legacles aro induded in thg SOFAwhen receipt is probable, that is. when there has teen grant of probate. the executors have 6stablished that thère arg sufficient assèts in tha estats and any ￿ndItionS attached to the legacy gre either within the control of the ¢harity or hav8 bg¥n met Yes Logaei8S Yes Nla Go¥ornm8nt grants Yes No Th• tharity ha3 recelved governmant grants in the repcrtiTha perbd Grft Aid receivab￿ Ss indud8d in incorne when thefft Is a valid dedaration frorn the donor. Any GiftAd 8rnounl recovered on a donation is cons1de￿ to be part of that glft and is troalod as an addition to thè sarne bjnd as the donation unless the donor or the tsrm8 of the appeal have Specffj￿ otherwse. Contra¢tual Ineom• and This Is only Includad in the SOFA On￿ th• charity has prOvWJ￿ tha rèlated go￿8 OT pgrformance rolatod grants servi￿$ or met performance related cOnd￿On8. Tax rn¢lalm• on (lonations and glfts Yes No Nla Yes Nla Yes Donated goods Donated goods art rn8asured at fairvalue (the amount for whi¢h th¥ a￿t eL)ula be xchangedl unle86 Impractical to do so. No Nla The ￿$t of any 8ttxk of goods donated for distrfbutK)n to ban8ficiari8s 1$ deem8d to be the fairvalu8 of Ihoae oift8 at the lime of their receipt 8nd they are rtwnised on rec*pt. In reporti￿ in which the 8tecks are distributed, they are r￿agn18ed a8 an expense at th8 carryirg amount of the stoths at distribution. Donated goods for r88ale are measured at fair valu8 on initial recognition. which the expocted proc8eds from sale less th¥ &xpe¢ted c051s of sa￿. and ra￿gnised in'In￿￿• from Oiher trading activiti88' Wth the corresponding stock r8cognised in the balanc• sheet. On its sale the value of stock 1$ chargfjd against'lncorn8 from other trading activities, th? proceeds from salo are also ro¢ognised as'lncome trom othar tradirrfJ aelivitig$'. Yes Nla Yes No Nla Ye$ No Go￿¥ donatgd for on-going usè by the charity 8r8 recognised as tsngibk fixed assets and included in th8 SOFA as incomin9 resources when receivable. Grfts in kind for use by the charty ore induded in the SoFAas uicoma trom don8tions when r8¢9iV8ble. Yes No Section C Notes to the accounts (conti Note 2 Accounting policies Icont) 2.2 INCOME (cont) Donalod services and Donated servi￿$ and fgciltheS are included in the SOFAwhen rec*ived at the value of Ihe srfito the challty provided the valu8 of the gift be measured raliably. Donatad sorvico$ faciliti88 that are Consum￿ inmediataly ar¢ ￿COgnISed as Income with an equlva￿nt amount racognised as an exp8n60 und•r th• appropriats heading in the SOFA Ye8 Nla Yes Nlg Yes Nla Support ¢05t• The charity has incurred expendi￿re on 5UPPOrt costs. Yes No Nla Voluntsor h8lp The value of any voluntary help received is not mduded in the xcounts but B d&8cfitsed in the trus*, annual roport. Income fmm iFthre8l This ig in￿L￿Ed in th8 aco)unts when rgcoipt 16 probable th8 amoun¢ receSvable ¢an royalties and (lfjvldends te Measu￿ rellably. es No Nlg Income from m•mbgrshlp Membership $ub$triptions r8cetved in the nature ol a 9rft are recognksed in Donatio subscriptlons and Le9acie$. es No Nla Membership subscriptions wh￿h gNes a member the rightto buy seFViCOS or other b8nefts are recognised as Income earned from thè provu8ion of goods and services as inc4me from charitable actmties. es S8ttl•m•nt of insurance cjalms Insurance claims are only induded in the SoFAthon th• genoral incomo recegnitp)n teria are met15.10 te 5.12 FRS102 SORPI and are included 88 an item of other inGorne in the SOFA. Yes No Nla Investment galns and Ioss88 Thi8 includes any reali8ed or unre81L8ed galns or los$e$ on the of investments 8nd any gain or bss resulting from revaluing Investments to matht value at the ènd of thè year. Yes No Nla Section C Notes to the accounts lconti Note 2 Accounting poll¢les (cont) 2.3 EXPENDITURE AND LIABILITIES Llability r&co9nition Liabj'lities are recognised whety it Is more likely than notthat the￿ Is a leg81 or constru¢tivè obligation Committing the charity lo pay out resou￿5 and the amount the obligats.on ran be m8asurad with rgason8bb cortainty. Support costs hav8 been allwated beiween govemanc• costs and olh8r support. Govemance costs compri8e all cvsts involving public accountability ol the chanty and its compliance with regula￿On and goo(1 prdetth. Yes Nla Govgrnanc• and support ¢osts as Support costs include eentral fun¢bons and have been allocat￿ to activty Cost cal￿￿0￿8$ on a basi5 consistentwrth the use of r&sourr*s. eg allocating prop•rty costs by floor area3. or per Gapila. ¥tsff costs by the time S￿nt and other costs by their usagè. Wherè the tharity gwè5 a grantwth Cond￿On$ for its payment being a ¥pecffic level of servick or outpu¢ to be provided, such giants are onty rtcogni8ed in SOFA onr* the reeipient of the grant has provided the spaofled service or output Yes No Granis with pgrfornianc Condition$ es Nla Grants payabl• wlthout p•rfonnanc• ¢ondEtlons Where there are no condilw)ns attachlng to the gfant that enable5 the donor tharity to realLstic81ty avoKI the cAmmitrn8nt, a Ikgbilty for th8 full funding obligation must be recognised. Yes Nla R￿undantY c￿t Tha tharity made no redundancy payments during the repOrt￿g periocl. Yes Nla Def¢rred income No maierial ibm ol deferred in￿rne has tsen indud8d in the accounts. Yes Nla Yes No Nla Cr￿lt018 The charity ha8 ¢yedilors which are mga$ured at 88tt￿ment amounts any trade discounts Provlslons lor liabllltles A1SabUty K4 measured on recognition at its histortsl rtht and Ihan $ubwuenly measured at tha L￿t estimate of th• amount wuire(I to Sett￿ the obligation al the reporhng date The charity acLounts tor basic financial instruments on inrtial recognition a5 per paragraph 10.7 FRS102 SORP. Subsequont m8asur8mgnt k8 as p6r pa￿raPhS 11.17 to 11.19, FRS102 SORP. Yes Nla Basic financlol Instrumwts Yes Nla Section C Notes to the accounts Icontl Note 2 2.4 ASSETS Accountlng poll¢l•s {contl Tangible fix•d •s$ets ior Th•s* are capitolised if tw Gan be useol for more than ona y•ar, and cost al least uge l)y charity £50 They are valued 8t CQ8t. The depr8ekAtion r8ts$ and methods used ar¢ d18dosed in note 9.2. The charity ha8 Intangibl8 fixed assets, that 1$. non-monetsry assets that do not hav9 phy8ical substance but ar8 1dgnlifiab￿ and are controllad by the charity through cUSt￿Y or Iwi rtghts. The am0rtk8t￿n rates and mèthods us•J ar8 disdosod in note 9.5 Intangible fi¥•d assats Yès Nla Thèy are valued at cost. es No HerSts9• assets The charity has heritage 8888ts. that i¥, non-monelary assets wlh historic, art*ti¢. enlific, technological. geophysical or anvironmental qualiti8S that are held and maintsined prfnopaiiy for thelr contribution to knth￿edge and *xJMJro. The depre¢Aation r8te8 and methcés used a$ disclosed in note 9.6.1.4. Yes No Nla Yes No Th•y are valued at eeét. Inv•51m8nts F￿￿ assèt investments in quoted shares. traded bonds and similar invesbments are valued at initialty at cost and subsequ0n￿Y aifair value (thèir market value) at th8 year end. Th8 sam$ treatment ES applied to unlisted investments unless fair value cannot ba measured raligbly in which caso il 15 measured at ¢o$t le58 impaimient. Investrnents held for rtsale or ￿ndIng their Sa￿ and cash anol cash equtval8nts with a maturity dat8 of less than 1 ￿¥r treatett as current &8el investments Yas Nla Yes Nla stocks and work in progr• Stocks for sale a$ part of non4haritabk8 trade are moasurad ot the IrMEr or u)st or net 8li8ab18 value. Yes Nla Good$ or seNices providèd 8$ part of a charitable activity are measured at net realisab￿ value Yes b8sed on the setvice potential provided by items of Stoc Woth in progr8ss 1$ valwl ai cost18ss any foreseeable loss that Is likdy to occur on th• contra Nla Yes No Nla Debtors linduding trad8 d8b¢ors and loans reckNab￿l ar8 measured on initial fycognition al Sott￿Ment 8mount after any tradè di8counts or amount adv￿rt￿d by the charfty. Subsequendy, they are measured at th8 cash orother ￿nSIderat￿n expectsd to be received. Yes No Nla Dabtors The charity has ha8 Investments which il ho￿5 for ￿Sale or pendlng thèir sale and ¢a$h and cash equivalènts wth 8 maturtty date ￿$$ than on8 year. These indude cash on depcsrt and cash equivalents wth a maturity dale of1888 than ong year held for investment wrposes rather than to m¢81 $hort tsmi cash cLrnmitrnen15 a5 they fall due. Curr•nt ass•t Yes No Nla Yes No Nla They are value(l atfair vAlu• èxcaptwherè thay qualify as baslcfinanual in8twm8nts. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE 10 Section C Notes to the accounts Note 3 Analy•l$ of Incom• Unr•Btrf¢tsd lTrEom• End￿1n1 rund4 fund• fvndv Prlotyoar Anal 18 Donations and l•gaci88: Donations and Grft Aid a￿&S General grants provk1ed by govemmenvother ch8riliÈs Memb8rship sub$criplion$ and 5pon8ership8 whi¢h aro in Substan￿ donations 900 88 140,236 129 059 Donated Other ood$. facilities and services 477 178,830 477 185,817 Totsl 6,987 156.576 Char4table actIvIt￿$.. Other Total OthwtradiTrg oct6vttles: other Totsl I[￿0￿8 from Irivestments: Ini•f8sI incom8 Dividend income Rental and lèasi Other 114 114 252 income Tolal 114 114 252 Soparat• materfal stem of inGom•.' Totsl Other.. Conversion of endohvmentfund$ into income Gain on disposal of a tsngible ftted 8$set held for cha s own use Gain on disp0591 of a programme related investment Royatties from the exploitats'on of inteltsctual Other Totsl 3,071 TOTAL INCOME 189002 157 872 othor InlomMUot): Gifts resltiGled for premises refuthshtnenl £5.958 lindudino spo￿ficallY kitchèn fil and a new pignol *oplhervAlh 8$80ty8ted Gift ￿id of £1.352 £944 of other ￿CoMe￿d5 restricted as thus rdated toarhournty rec￿ved In relat￿￿ to QnGiliary acli%rylk% or8w￿￿Gt￿¥￿t￿￿nS thatwas assod onlo Qlher anisations. All incorne in the prioryèarwas unrnsthct*d ex¢•ptfor Ipl&Nse provldedescript¢on and amount•l Wdhero Eny ondowmntfund18 ¢onvort•d into In¢om• Inth• vopw¥t)g wrfod. pl￿1P gi￿thI reason forthe Gonvtrslon. NIA Wllhln th• Income ltsms abovgthtr lollo￿n9 ft8m6 • material.. Ipknse d￿ClO￿• th8 natvro, amount and Any wk*r Y￿rAn￿u￿￿) NIA Section C Notes to the account5 lcontl Not• 4 Analysis of rgGeipts of government grants This year Last year Dg$¢rlptlon Govemment grdnt 1 Govemmont grant 2 Gov•mmont grnnt 3 Totsl Please provide details of any unfuifillad conditions and other contingencies attaching to grants that havo b¢•n rn¢ognl$¢dln In¢om8. Please glve detalls of other ft>rms of government assi$tan¢e from whlch the charity has directly benellted. Section C Notes to the accounts Icontl Note S Donotsd goods, facilitles and $orvice8 Thls yaar Last year Secondèd stsff Usa of property Plaaso provide details of t accounting policy for thg recognltlon and valuatlon of donatod goods, facilitios and $•rvic•$. Ploa$• providg details of any unfulfillod ¢ondition$ and other Contingoncles attaching to rosources from donatsd goods and services not recognisod In Incomo. Please give details of othar fornis of other donatsd goods and servi¢0$ not recognised in tha accounts, og contribution of unpaid voluntsars. 13 Section C Notos lo thc accounts N¢Jt• 6 An•tys18 of•xwndltur• Tthlfurth Prtory••t An Incurr￿ seekin donalions Incurrad séèkin I ies Incurr￿ Seekin ran OperBting mwberthip achgmeo and swal 10ttgrre5 Staying fundraising ev8rtts Fundrw&n ents Opgratir￿ charity sho Ex￿ndItUre on raitsing lund#'. 0p8raiinq a trading company undertakin9 non-tharitabk Imling ¥rfi¥iw, marketing. dy￿ m¥ll 8rKJ start up costs incurrad in yènPtytifvJ nèw 8ThJrce offuluro I￿Om￿ Datsba6e dèvelo m8ntcosts Othertradirt aEtiviti85 Invesknenl rn8na èm¢nl co¥t8." Portfdh) man ament C081 of obtsinin Inveylmeni ad￿¢0 Investment 8dministr81ion c0515 Iniellectwl 815 Rèntcollection, ryoperty repaIrs￿d rnaiNenane8 charges Total •xpendthre on ralBlng lund$ Expndtture on ¢haritablo •¢fjviti08 aff Costs other Runniny Costs Grants P8id 88.188 18,925 17.000 17. Mortg4e Interest Tot41 èxpendhur* rjn ch•TltaW* activitk 11.964 133.D 143 366 Separat• matsrial It•m ol•xpor*o To&1 Other L3ti AnLyllia Total oth•rex￿rMlkUr0 13.313 21.238 18,381 TOTAL EXPENDITURE 140.958 13.313 154.271 A￿￿815 of oxpenditurn on chttritable •divit AcdTrMe5 UDd•rtak•n rnnt fvndlng Aclvlty or proyrnrnmB $uppprt Totslth EEI Toial y￿r li¢￿ ¢hurth 17 (¥)0 Total 115.733 17,WO 132.735 143,368 Prf¢Jry•ar•xptndftur&On chartt*bl••thWb* £128,820￿￿￿¥tt￿s￿￿rtakQ￿ ¢ir•¢tty lu￿￿¢1￿ £11,964 lntor+1t￿ wopartyl *¥J£14,546W*￿fvnrtir￿jotCtr￿r￿IfftI$1llons &thVitie$. thinthb•xp•ndivJr• Abtyrnth• fdlwAng i¥•rn¥ar• mat•rf•l.' IphiwdhcloJ• th• ts4tsr•. gmouht4hd Any prt¢ry••r 4mOUMO} NIA Section C Notes to the accounts Icontl Notè 7 Extraordinary itsms pl￿Se oxplaln the nature of oach extraordinary item oCCu￿1ng In th• p?riod. Thls y•ar Last year Description Extraordinary ltsm 1 Extraordinary Item 2 Extraordinary itsm 3 Extraordinary itèm 4 Totsl extrordinary Item$ Ig Section C Notes to the accounts Not• 8 Funds re¢elved as agont 8.1 Please ¢omplete thls note rfthe ¢harityhas agreed to adminlster the funds olanother ontity •s its agent. Note.. Ma charty is actlng as an agen¢ itshould not recognisg the income in th• Statement of Fln•ncialActlvld•s or the Bala￿e Sheet Amount recelvgd Amount aid out Balance held at nod end De$¢riptionlname of party Related party (Yos orNo This yvr Last y•ar Thi8 year Last yeir Thls year Last year Total 8.2 Where a consortla or$lmil*r arrangement •xlsts whereby 2 or more chariti•S CO•oporate to a¢hi•ve oconomios In tho pur¢hase of goods orswvkes. please discose dotalls of any balan¢es outstanding b•tw•en anyparf¢ipating m￿nbor& Doscrfptlonlname of party Bal•ne* held at This y•Ar nod end La¥t year Totsl Section C Notes to the accounts Note 9 Support Costs Please complote this note rf the ¢h&iity hos analysed its expenses using actlvlty ¢ategori4s and has support costs. Basi$ of allocation Support cost exam Rai#ing funds Activity I A¢tlvlty 2 A¢tl¥lty 3 Grond total rnethodl Govemance Other Totsl Please provlde detalls of the accounting pollcy adopted for the apportlonment of costs betwwj adlvltles and any estimation technlques used to calculate their apportlonment Section C Notes to the accounts Note 10 Details of certain items of expendlture 10.1 Fees for examlnatlon of tho accounts Please providè dotails of the amountpjld for any statutory extemal $erntiny of accounts and otherseThiees provided byyourindependént examlner. If nothlng was paldplease enter V'ln the approprlate box(es). Th1¥ y￿r Last year Independent examIno￿$ fè•s 100 100 Assurance s•rvic•s oth•r than audit or indapgndgnt gxamination Tax advlsory fee8 Othèr feès {for èxample: financial advice. consultancy. accountancy 8orvic•$l paid to tho Indop•nd•nt 0xami￿r Ig Section C Notes to the accounts (cont) Nots 11 Paid employees Please complete this note rf the oharity has any employees. 11.1 Staff Costs This yoar Last year Salari•s and wages Social securlty costs Penslon costs {definod contribution schgme) Other employee bgnefits 75,781 78,181 7,556 6,960 Total staff costs 83.337 85,141 Please provlde detail• of expenditure on staff working for th• charty whose contracts are with and are paid by a related party NIA Please give details of the number ol employees whose total employée benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. M thère are no Such transactions, please enter Yrue'in the box pmvided. No employees rècèivèd èmployee benefits (excluding omployor pension costs) for the reporting period of more than £60,000 TRUE Band £60,000 to £69,999 £70,000 to £79,999 £80,000 to £89,999 £90,000 to £99.999 £100,000 to £109,999 Number ofem ees Ploaso provide the total amount paid to key management Porsonnol lincludos trustees and senior management) for their seniices to the charity 11.2 Av8ragè hoad count In tho yoar This year Number Last yoar Number The parts of the charity in which thè mployees work Fundraisin Charitsble Activities Governance Other Total Section C Notes to the accounts {conti Note 11 Paid employees (cont) 11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete rfan ex-gratia payment is made. Ploase explaln tha nature of th8 payment NIA Ploase state the18gal authority or reason for making the payment NIA Pleaso state the amount of tho payment (or value of any walver of a right to an asset) NIA 11.4 Redundancy payments Please complete rfany redundancy or tomiination paymont Is made in the period. Total amount of payment NIA The naturn of thè payment (cash, asset otc.) NIA The oxtsnt of redundancy funding at the balance shèet date NIA Please stste the accounting pollcy for any rodundancy or temiination payments NIA lo Section C Notes to the accounts Icontl Note 12 Defined contribution pension $¢heme or defined bgnefit sGhemg o¢¢ounted for as a dèfinéd contribution scheme. 111 Please Gomplets thls note Ila defined contributlon penslon $¢heme 1$ operatsd. Amount of contributions recognised In the SOFA as an expense £7.556 Please explain the basis for allocatlng tho liability and eX￿n86 of doflned contributlon ￿n810n Seheme between a¢tivitio$ and be1￿￿n restricted and unrastrictsd funds. All amounts are included in the sole core charitslAe adivity undertaken and deducted from unrestricted funds. 12.2 Please ¢omplete this seGtIDn where the ¢harityparticipates in a defined b8n$fitpension plan but18 unable to •s¢ertaiTn its share of the undertying assets and liablltties. Please confirm that altough the scheme is accounted for as a definod contribution plan. It16 a dfrfinod bgngfit plan. NIA Ploaso provide such infomatlon as Is available about tha plan's surplus or dgficit and the implication8. If any. for the reportlng Charity NIA 12.3 Please complete thls sectlon wh•r• th• charfty partlclpatos In a MUl￿emplOyerd8fined bongfit pension plan that Is accountsd foras è defined contrlbuuon plan. Dos¢rfb• the extent to which th• charlty can be liable to the plan for other entities. obligations under the ternis •nd conditions of the multl4mployer plan NIA Section C Notes to the accounts Icontl Nots 13 Grantmaking Please complets this note M the chatty made any grants ordonations whlch In aggregate form a matèrial part of the Charitable activities undèrtaken. 13.1 Analy$ls of grants pald {includod In cost of ¢haritablo activities) Grants to Grants to instjtutlons Indlvlduab Anatysis Support ¢o$ts Total Grants to s ort misson activities 17,000 17,000 Total 17.000 17,000 Please enter"Nll"Ilthe charlty does notidentlfy and/or allocate support costs. 13.2 Grants made to institutlon8 My Charity ho$ made grants to partlcularlnstltutlons thatare matérial In tho context of its grantmaklng. Detalls of the Institution supported, purpose of the grant and total pald tr• eoch Insututlon is available on the charitys web slte. No Provlde details below Names of institutlon Purpose Total amount of rants aid£ 4,732 5,918 2,400 1,000 576 UFM- MercY￿r UFM Donations to Fund Work Donations lo Fund Work UFM Castle Bar project Christian Institute South Wesl Gospel Partnership Contagious Lahore Evangelical Ministries Donations lo Fund Work Donations lo Fund Work Donations lo Fund Work Donations lo Fund WoTk Donations lo Fund Work 424 1.100 Totsl grants to institutions in reporting period Other unanalys8d grnnts 16,150 850 TOTAL GRANTS PAID 17.000 lJot• 14 Tan91ty1• fix¢d C￿lor¥￿ul& OthDrland a Idrffj Atur IM¢hinorynnd Atths be91￿Nd year é05.482 51287 15,224 RoVal￿tiC Dispwyls Trjnsferd" At*nd ofth•y•w 620.708 S7,879 878W5 142 D•wttlakn and Imwlrn•nts SL SL Straight Llnfr I'EL'ior rRBI 10yth¥s Al *irffllw oflhè 88.143 20,219 QthPD￿ 12.414 5,768 18.182 ImpaitmEnt T￿Blers. Atwid oftheythy 21987 iC6,544 1&3 N•tbook Y41uè NetbDak atlhe btyinning ollhey Ngtbtsllk atth d oflh•ye 537.33¥ 570,407 540.149 31,692 571,841 14A Impglrni•Trt Pl••a•pmvld4a d•xcrtpbonoflh••v•nf8and I4￿ R•v•luadon theMmèofIt)depkn￿￿tV￿Iu•r. M•ppll the carrylngajNru￿tth￿tWoUW￿v*J)V WA its• costmod•l. 1&6 Qth•rdlscta%ur•• M*ny, ¢aplI*1s￿1n th*¢onstturfton oftsnglbJ• Ilx&YassetsanL+th• capltslls4iioftAku*•&. ¢iiJ pio&s*provth th¢•mOuJ>trf¢OrJ￿￿kn pmxis•stK*)kva1wof£￿7.33Sl5G￿Jrfty mthwag ntsofpropetty, plantarJdtyulpJW)tto whlch theeb•rftyhs restri¢ttdtiilthtsrOwi* Dte 15 Irrt•Dolble4¥sets 1&1 Ta orRB rrtRB 8LarRB rtsLiW riipoj 1ljrirtbook￿1￿O b•*inlnotsfih booKvilue*i •M(4lh• 15.7Crth•tL4soloM r4+14 Section C Notes to the accounts Icontl Note 18 Stocks Please Gompl6t8 thls noto If tho charlty holds any stock it•ms 18.1 Pl•a80 ststo tho ¢arying amourrt of stock and work In progres8 onalysod bolwoon activitie6. Stook Donated good8 Work In progress For distribution For rgsale For d18trlbutlon For resale ¢harltabl• a¢tlvltio$: Openlng Addgdln pwlod Expen8edln perlod Impalrnd Closing Other tradlng activitlOS: Opèning Add8dln pertod Expen8¢din parlod Impalred Closlng Other: Openlng Addedin period Exp•ns8dln p•rlod Impalred Closing Total this year Total previous year 18.2 Please specify the carrying amount of any stocks plèdged as securlty for Ilabllltles Section C Notes to the accounts Note 19 Debtors and prepayments Please ¢omphte thls note If the charlty has any debtors orprepayments. 19.1 Analysls of debtorn This year Laot year Trade debtOTS Prepayments and a¢¢rued Income Other debtors 3,150,0 7,448 10,598 6,760 6,760 Total Please ¢ompl•te 19.2 where a matenal debtori$ ro￿V•rabIa more than a yearafter the reporting dats. 19.2 Anatysls of d?btors recoverable In more than 1 year lincludgd in dobtorn abov&l This year Last year Trade debtors Prepayments and accrued in¢om• Other debtors Tolal Section C Notes to the accounts Icont} Note 20 Credltors and accruals Please compl•ta thls n¢>ts rfthè charity has any créditors oraeerual 20.1 Anaty816 of ¢redltor8 Amounts falling due within one year Thls year Last year Amounts falling due after more than one year Thls year Last year Accruals for grants payable Bank loans and overdrafts 5,391 4,392 203,049 208,674 Trade credltors Payments received on account for contracts or perforn)ance4elated grants Accruals and deferred Income 300 250 Taxation and social socurity other creditors 3.389 11,DOO Totsl ,691 20.2 Deferred income Please complete this note rf the charity has deferred income. Pleas• •xplaln the reasons why Income Is dofgrrod. Movement In deferred income a¢count This year Last year Balance at the stsrt of the reporting poriod Amounts added in current period Amounts releasod to incom¢ from prevlous pgriods 8al•n¢e at the end of the reporting perlod Section C Notes to the accounts Icontl Note 21 Provlslons for liabilitie$ and chargos Please complete this note If you have included In charity expendlturo any pmvlslons. A provlslon Is made when the chaiity has a Ilablllty of uncartaln tlmlng or amount 21.1 Please provide: - a brief description of any obligations on the balance sheet and tho •xpected amount and timing of resultlng payments. - an indication of thè uncortainties about tho amount or timing of those outllow8' and - the amount of any expected reimbursement, stating the amount of any asset that has been rocognised for that gxpected reimbursement. 21.2 Movements In recognlsed prov181on8 and funding commitment during tho pfrriod Thls year Last year Balanco at the start of the roporting p8rlod Amounts added in curr8nt pèriod Amounts charyed ag21nst the provision in the current perlod Unused amounts reversed durlng the period Balance at the end of the reporting period 21.3 For any fundlng eommltment that18 not re¢ognised a8 a liability or provision, provide details of commitment made, the time frame of thal commitment, any perfomiance-related condltlons and details of how the commitm•nt will bg funded Iwtth contracts for ¢apital •xp8nditure separately identified). 21.4 Where unrestricted funds have been dosignatgd to a fund ¢ornmitment. please dlsclose the naturo of any amounts designated and the Ilkely tlmlng of Ihat expendlture. Spction C Notes to tlie accoiiiitS Nots 22 0th?r di8¢108ur08 for d?btorn. Creditors and othor barslc financlal In8trum8nts 22.q PIMso provldè Itfft*miaUon aboutthè $lyniltcanc¢ of fin•n¢lal Instrumonts lég. d8btOf8, ¢rodltor8, InvoStments 8tcl to the charlty* ffinanclal PO8ltlon or perf0m￿nce, lor oxamplo, thotgms and nditions ofloam orth• ys• of b•duingto mok flnanclal ￿Sk. Financial In¥lrurnents indude". - A mortgage payable In fixed in&taUm&ni. Intere$t rate wa$ 5.5% and the term explres In January 2045. In January 2021 the interest rate wa5 re￿egOtiated lo 3.95% although the term r8mains unth#Dg0d. Olher fin8nci81 in•lruments cornprisè". - Short lemi debtors due from HMRC and a Rental d8po811 held by a cornmercial landlord - C&8h hdd al the bank in current or deposit aewunts - Unsecured loans due to indwKlu81s beanng no interest arK1 no fixed repaymont date lallhough these V￿re I rep8ld duriw the yearl. 22.2 If tho ¢harfty has provldod flnancl818wts as a fonn of security, the caTryln# amount of th&fftnancial a$60ts plodgod aB 8ocurlty and th•tern￿ 4nd conitioThs relatsd to Its plodll• should bo glv•n here. The mort989fr is secured on Ihe maln thurGh PTEmi8es iseo Th)te 141. 31 Section C Notes to the accounts Icontl Note 23 Contingent liabilitios and contingent assets 23.1 Contingent liabilltles Where the charlty has contingent liabililities, please complete the followlng s•¢tion unless tho possibility of thelr existence Is remote. DescrfptSon of Item Includlng Its legal nature. Plea¥6 describe any securlty provlded in ¢onne¢tion to th• Ilablllty. Estlmate of flnanclal effect 23.2 Contlngent a88ets Whero the charity has contingenl assotsi please complete the followlng section whon their oxlstence is probable Descri ion of itsm Estirnate of flnanclal gffect 23.4 Other dlsclosures for contlngent assets andloT liabilities Please provide the following infomiation where practicablg: Explain any uncertainties relating to the amount or timing of settlement. and the possibilty of any relmbuysement Where It Is not practlcal to make one or morg of these dlsclosures. please slats this fact Section C Notts to the aeeoiints leortti Not• 24 Cash at bank and In hand Thh y•4r L8styoar Shtsrtts￿ caBh InvoBim0Dts11988 than 3 morths rnaturfty d¥to1 Short tenn doF4)51ts Cash at bank ond on hand Oth8T Total 81.206 50.713 61.2 33 Section C Notes to the accounts Icontl Note 25 Fair value of assets and liabillties 25.1 Please provide details of tho charity's oxposurn to credit rlsk (the rlsk of Incurrlng a loss duo to a debtor not paying what is owed) Ilquldity rlsk (the risk of not bging able to meet short tsrrn Ilnanclal demands) and market rlsk (the risk that the value of an investment will fall due to changes in the market) arlslng from flnanclal Instrumgnts to which the charity is exposed at the end of the reporting period and gxplain how the charlty manages those risks. For debtors from HMRC credit risk is considered negligible. For rental deposi15, there is 80me credit risk but these are all held with ummercial landlords who are subject to regulation that requires them to seperate client funds. Sufficient ea$h reserves are held to meet known liabilities and for a level of contirsgency associated with fluctuabng future payments. 25.2 Plaase glve detalls of the amount of change in thg fair value of basic financial instwments {debtors. credltors. invostments (see section 11. FRS 102 SORPII measured at fair value through the SOFA that is attributsble to changos in credlt rlsk. NIA 34- Section C Notes to the accounts {cont) Note 26 Events after the end of the reporting period Please complete thls note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised whieh relat8 to conditlons that arose after the end of the reportsng perlod. Please provide details of thè nature of the event NIA Provide an estimato of the financial effect of the event or a statement that such an estimate cannot be mado 11111111111 111111111111 111111111111 11111111111 11111111111 11111111111 11111111111 11111111111 111111111111 111111111111 11111111 11111111111 11111111111 11111111111 Section C Notes to the accounts (cont) Note 27 Charlty funds (cont) 27.3 Transfers between funds Rgason for transfor and where endowment is converted to income, le al ower for its conversion Amount Betsveen unrestricted and restricted funds Be￿een endowment and restricted funds Between endowment and unrestricted funds 27.4 Desi nated funds Planned use Pur ose of the desi nation Amount Not• 28 Tr4rtAa¢t&on* with tru4ts44 and r¢latod p4rtiÈ* 26.1 Tru$tse rem¥￿TatIon gnd bAnAfits NoMorth•¢ru•t•èsha¥oboon pald&nYrernUngrnd￿ orr•c•I¥•d4￿YothorbonQfft•lrn an JWJnts paklorben*fftv4lu• Th Penslcn Lalt TOTAL L•]al lluUIDrtylei ordOr.goYvmin• ¢JO¢umont) Remuner4 RedundwKy Other Narn• of tru•*i• 28.2 Twustso¥' •xwty•¢$ Notruw•••xp•rA•B h4¥othh hl¢ufrno lTrw•¢rF¥l••l TRUE Typ•0f•xpEr￿ts Mlmbut••d Thi•y•Jr L•Jty•ar TOTAL 2B.J Tran￿¢1￿0￿{8j wtth relatsd partl Thw•h•¥•b•onllo Plrtyir4Tr•KffjoMknth• iTNtrOtF*•l ALSEl%M Thut* 281 m•olthotruBt4• Orr￿a￿d pirty R•￿￿ShIp to¢harfty D￿rtPkn ￿th• PMv*kinfor d•bl• atpArtod•nd kniount rknd brtd ufkn9 ttsno 39 Section C Notes to the accounts {cont) Note 29 Additional Disclosures The following are significant matters which are not covered in other notes and need to be Included to provide a propor understanding of the accounts. If there is insufficient room here. please add a separate sheet. Related party transaction$ (Noto 28 Spencer Shaw, who is a Trustee, receives payments for his ServI￿S as Pastor to the church and the work that his wife undertakes enabling and supporting his ministry. Thes8 payments, none of which are in relation to Spencels role as Trustee, amounted to £41,344 (£42,153 for the prior year). The charity also contnbuted £4,152 (£3,960 for the prior year) towards a pension for him and paid mileage expenses at 45p per mile amounting to £2371£896 for the prior year). The r8maining expenses include a contribution to his home office, based on 50% of the relevant bills together with any incremental costs, along with reimbursement for attendance at various conferenc8S and the purchase of books.