Registered charity number 1126481
Emmanuel Evangelical Church Chippenham
Trustees Annual Report for year ending 31[st] March 2023
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 Raymond Michael Treasurer Jones Mr Nicholas Court Secretary Mr William Brown Mr Marc Thomas Mr David Evans Started 19.01.2023
Trustees Annual Report to 31[st] March 2023
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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:-
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a) the latest annual report and accounts of the Church;
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b) the Constitution and Church Rules;
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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 2023
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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:
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(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
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(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:
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 ‘in-person’ attendees at both services is consistent (with congregations regularly of 100+ in the morning, and 50+ in the evening), with others attending online via the livestream. 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. Sunday School is run during the morning service.
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.
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
Trustees Annual Report to 31[st] March 2023
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Emmanuel Evangelical Church Chippenham
variety of walks of life, and continue to prove to be a source of great encouragement and support to those who attend.
E-tots – We have a weekly term time toddler group for parents/carers to meet up and attend with their young children.
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.
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 fortnightly 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. The prayer meeting is run as a hybrid meeting (in-person and on Zoom) so that those who have caring commitments or are unwell/unable to attend in-person for other reasons can still participate in the meeting.
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.
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.
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. Often the assemblies have been recorded and provided as a video resource for schools to use in classes.
Community engagement and outreach – we have hosted a wide range of activities and meetings to encourage and enable people in our community to easily engage
Trustees Annual Report to 31[st] March 2023
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Emmanuel Evangelical Church Chippenham
with our church. These have included activities such as a Quiz Night, Craft Evenings, Curry Night, Community Christmas Carol services and carol singing in the local areas, as well as a Community Open Day and ‘Craft in the Park’ event at our local park.
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 2023
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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 2023
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Independent examinerfs report to the trustees of Emmanuel Evangelical Church Chippenham I report to the trustees on my eXaMinatn of the accounts of Emmanuel Evangelical Church Chlppenham for the year ended 31 March 2023. which are attached to this report on pages I to 40. Responsibilities and basls 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 examlnation 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 sectlon 14515llbl of the Act. Independent examlnerf$ ststsment I have completed my examlnatlon. I confirm that no material matters have come to my attention in connection with the examination givin8 me cause to believe that in any material respect. l. accountln8 records were not kept in respect of Emmanuel Evangellcal Church Chlppenham as requlred bv section 130 of the Act: or 2, the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the torm and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the accounts Blve a 'true and fairf view whlch is not a matter considered as part of an Independent examlnation. 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 understandin8 of the accounts to be reached. Heather Locke, FCA 3 Lipman Way Malmesbury SN16 9FH 18 May 2024
CHARITY COMMISSION FOR ENGLAND ANO WAIES Emmanuèl Evangellcal Church Chippenham Annual accounts for the 0110412022 To Charity No 1 any) eriod 1126481 3110312023 Section A Statement of financial activities R•¢ommend•d cat¢wl•• by I¢Vity R•lrictsd UN•8trlet•d In¢am• fun¢ts lunds Endowm•nt funds Prlor y•ar nds Totsl fvndi In¢oming rn$ourcM {Not• 3) IrK•m• •rv)xm•nts frtyn.. F01 F02 F03 F04 F05 169,085 13,650 182,735 149,843 132 Sw•rnaww 132 663 663 701 Total R••ourc•$ •xp•nd•d (Not• 8} Exp•ntHIw• M.. Rthlrgfw 169217 147.859 147.859 137,854 Otrr 811 18.913 728 728 19.641 167500 19,462 157315 Tol•l N•t 5ncom•ll•xp•ndlturnl b•for• Inv••tm•nt g•lnlIlo$*j 814
15
Not Ineom•ll•xp•ndltur•l Extrnordln¥ry It•ms Transfers b•twegn fund• 811 S17 Oth•r r•¢ognl••d galnslllo••MI'. 810 819 N•t mov•m•nt In lunds 14 Roeon¢lllatlon ollund$.' Ti*W furts 419820 8,419 428,239 434.905 428 239 Total funds carrled fonv•rnT
Section B Balance sheet A•strScl•d I0me trJ lthrostrictsd Enthwm•nt Totsi th1• yoar Total la•t y•ar Flxed assets Intanglble assets Tangible assets H•rltage a8$•t• Invgstm•nts F01 F02 F03 F04 F05 (Note 15) (Note 14) {Note 101 {Not• ln Total fixed •8SOt8 548.434 $48,434 Current assets Stocks (Not• 18) D•btorn (Note 19) Investm•nt8 (Not• 17.41 Cash at bank and In hand (Not• 241 Total cumt •ss•ts 565.672 s1.2 62,513 8.433 8.433 59,655 70,946 810 Crodltor8: amounts falllng du• wlthln one year (Nol• 201 Bll N•t Cumint asMts/(Il•bllftlM) 58.539 8,433 66,972 Total a88•t• 1•8s cun¥nt iiabiiftk8 813 606.973 8.433 615,406 603 015 Cr•dltors: amount• falllng du• aft•r on• year (Not• 20) Provl#lons for Ilabllltle• 171 137 171137 174 776 15 Total net •ss•ts orllabllltl Funds of the Charlty Endowmgnt funds {Not• 27) RgStrlct6d Income f und• (Nots 271 Unr8$tri¢ted funds Revaluation rgSery• 435.836 8.433 444.269 428 239 B17 18 8.433 435.836 819 435 836 419820 Total lund$ 435,836 444,269 428 239 S(qned by on• Ort¥ bwsté•$ on btsham ol al th8 trtJ$tees D8t• of approval ddlrnThdyy IS Slanalu Pri)t Na
Section C Notes to the accounts Note 1 8asls of preparation This section should be complet8d by all Chanties. 1.1 Basls of accounting These accounts have been Ffepared under the hi8181 cost ccfflventi)n wlh itèms recconlsed 8t c1 or transact value unLgSS Otherwise staled in the rekvant note(s} to tIs6 accounts. The accounts have been re ared li accordanc8 wilh: and wlh. the Statement of Recommended Practe. Accwntylg and Repor)9 by Chariti98 preparing they accounts n accordan¢& with th& Financmql ReFx)rtrtg Stsndard appliable in the UK and Republ of Ireland {FRS 1021 k8$ued on 16 Juty 2014 and wtth" the FinancHI R8WtrvJ Stsndard appkabkn wi th& Unbtod Kingdom and Republt of Ireland (FRS 1021 and with th6 Charitiès Act 2011. The Charty conslrtutes a publt benefft enthy at defn&J by FRS 102.. -Tick a8 apppIlO10 1.2 Golng concern If th•r• m•torial uncertalnths rnl•tad to •vents or ¢ondieion8 that cast slgnifk•nt doubt on the charfty's ablllty to oontlnuo 48 • golng con¢•m. pleas• pmvlde th• followlng d•t•lls orstate "Not appllcable", If 8pproprlat•.' An expknallon as to th& lactors Ihal support the ¢onclu8k)n that the charty 6$ a goiig concern. NIA Dlscbsure of any uncertahties that make tho going concern a$sumptr*n doubtfu¢ NIA Where accounts are not prep8red on 8 goN)g concern bagis, pK8a8e discbse this fact l096tsr wrth the b8$i8 on whh th• trustees prépared the accounts and the reason why the charfrty i¥ n( regarded as a going concarn. N/A
Section C Notes to the accounts Icontl Note 1 Basis of preparation (cont) 1.3 Change of accounting policy The accounts present a true and fay vow and th8 a¢¢ountng rAies adopted ar& thoso outlned in note 2. No. -rick a$ aPpprote Please dlsclose." (l) the nature of th• ¢hange In a¢¢ountlng pollcy." NIA (11) the reasons why applylng th• nèw accounting pollcy provld•s more r•llabl• and morn rel¢vant infornjatlon.. and WA (111) the amount of tha •dJustm•nt for•a¢h Iln• aff•¢ted In the curnnt perlod. e&ch prlorp•rlod pr•snt •nd fh• aggr8gatè amount of the 4dJustm•ne r•l4tlng t• pwod8 befor• those prn$8nted. 3.44 FRS 102 SORP. NIA 1.4 Changes to accounting estlmates No Change$ lo accounting eslimales have occurred kn the reFrfXtkng wbJ13.46 FRS 102 SORP). Ye8. No. -TKk as appffjprfate Pleas• dlsclo$•.' (l) the natur• of 4ny Chang,. (Ilj the •ff•Gt ol the change on Income and expense or assets and Ilabiliti•s for the cun¥nt period,. and WA (111) where practlcabh, th• •ff•¢t of th• change An one or mor• futurn penTod. NIA
Section C Notes to the accounts (cont) Note 1 Basls of preparation (cont) 1.5 Materlal prlor year errors No material prDr year error have been kyentw n Ihe rerortI per (3.47 FRS 102 SORP). Yes. -rKk as appropte Plea$& dlsclo$e.' Hi51oricalty varitius ftsad assels including the nTrin Church pTrmuses (to the extènt Ihgy purchased wth $tricd fvndsl re reconled as r98tricted assets in the accounts and the 8&8ock8tod d•prncKqtion wa8 r8cordgd agalnsl rosttfid fvnds. As thg obfpJatKsn lo u$& Iha funds for the purcha86 of the rèknvanl o$sel h88 b88n salL¥f by th& purcha88 of tho rnl&vant a&t, th8 funds arn no lJn9or restricted gnd hence 011 such assets should hava boen dasged 9$ unr881rictod. v/lh a lIeSpOndIng transfèrlrom rnstricted to unrestrbted funds bong mado for tha amount of the gift, •t the point th• assot was purchasèd. This tr&atm8nt 18 in a¢18nce wrth paragrnph 2.12 of the Ch8ri1ie8 SORP. fl) tho naturn of theprtorporlod onr,. A8 a rn8uII this em)r h88 been corrected as 8 ph)r year adjusln*nt gwen It8 sr&è and nalurfj. Th& impact is to r&da88fy £351.683 of fixèd 888ot8 from rostiKtad to unrestridod a8 at 3181 Wrch 2022. (11) for each prforperiod prnsent8d In the account& the amount of the cofféctlon for each •¢¢ount Iln• Item affected,. and (111) the amount of th• ¢orrectlon at th• bèglnnlng of th• •arll•st prlorp•rlodpresent8d In th• aGcount8. The aCt k to r¢das8fy £358,958 of fixo¢J 888ots from rostled lo unrestrKted as at 181 April 2021.
Section C Notes to the accounts (cont) Note 2 A¢counting poll¢ie8 Ple8se complgte thts note ¥Jen f•st rnport#?g underFRS2102. Sectsn 35 of FRS102. requtrns 3 rn¢Onthtns to be prns•nted, rfall am applicable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provldo a d•$crlptlon of th¥ nature of &a¢h Chango In accounng pollcy Reconclladon of lunds pgrpr•vlous GAAP to funds del•rnilMd und•r FRS 102 End of ptrrl¢xl Start of p•rlod Fund balanc•• a• pr•vlowly •tat¢d AdJuJfyn•nts.' Fund balan¢• a r•#tat•d R•con¢ll•Jon oFn•tln¢om•/{n•l •xp•ndllur•J p•r w•vlo¢M GAAP to n•t Incom(•1 •xp•nd1rn} tsnd•r FRS 102 End of N•t In¢om•ll•xp•ndltur•l •• pr•vlou•ly •tsl•d AdJu$tsn•nts.' Pr•vlou$ p•rlod n•t In¢om•ll•xp•n(ltyr•l ai r•8tatod
5eclivii C Notes to the accounts Icontl Note 2 Aceowrtlng polkl•$ 2.2 INCOME Thts stand8ffO Nsi trlaccounrty polhshA$boon 8ppknl by the exr•pl lorthou ithol"Mi'or"Wa". a dfoTrnt o &dd1tk&lpofySyhdS b••n adopled theft rh 15 detakd the box be. Thes8 arn rJ0d n th• Ststeffniof Fan(l&lArI1 ISOFAI %%fien". th6 th8rity bfre0Th8 enlthd lo the r&rE•s.. it ra rnrE than Mt that the tru8to08 the and Nla Ther• has b••n no of18• d ••e•t8 ènd tsb••. •nd oxpanw, unl88J requ¥gd or pemt8d bytho FAS 102 SOFIP or FRS 102. No Oll¥•ttlng Y88 No Nla Ornts and Grants 8nd don81t)ns arn onty kn¢bJd•d kn Ihe SoFAtAth•D the g•Md rncognlbjn crit¢rw are 15.10 10 S.12 FRS102 SORPI. In th• ol p•rforlr•r r•knt•d gr¥nts. trKom• ¢)n b• r•collnW b) tho extsnl thol Ihe th$rfty prowkjod th6 spoclhd ooods or soth •8 entll8rrnt to tho gra)I onty eecjrn wth•n th• p•rforrr•ThM r•1•1 eondiwJn• rMI15.18 FRS 102 SORPk Lièadps iichjdod in Ihg SOFA r•c•W ¥ probabkn, th•¢ •, h•n th•rt h•¥ b••n grdnl of Wob•. Ihe •xeDJlors haw •thbtsh•¢l that th•r• •0 wfficnt ae••i• n th• •Ots18 and any ¢dn& attoew to Iho arn Ihè Cont ofthe Lgrt4 or haw ljoon ff•t. No Nl8 L•i•cl•¥ No Nla Go¥•mm•nt or•Tr Th• chaty h•• •ov•mw•nt gr•nts kn IM r•ptyikn• p•rtxl No rn0•0bry b knlJ•d kn tho)rm hen Ih•rn vaw dod•r•ib)n 1rt4m th• donor. T•x r•¢lalm8 Any Abj 4Thounl r•co¥•od ofi • +Jonatkn kn ¢0fi1SJ•rnd ts b• part of th•1 ghl and l• glf ts•8i•d •• on addlb)n to th• rro fund as tha 11¢Jantk1n unl th• donororlho t•nT• olth• appol h•v• oth•w•. Yes No Yes No Contractrl l#¢om• ènd p•rtomi•n¢• r•l•tsd gran Th4 kn onty lh• SOFA onc• th• ¢h•rty h•• th• rnknlod good• or ornt lh• wrfonr•nc• c•Trdlb)n¥. Yas No Don•d q•od• Donat•d wod• •fv n•wr•d It (th• •rr#Junt fofThkh th• ••t o)ukl b• •xthanoedl kTrrJ¢I ts do . Th¢ ¢o•t of •ny stoc olgoods doAit•d lordMtrtsutbn to b•n•frnr$ h deernd lo b• th• f81r¥al ollho8• ghts 81 tha of Ih•krnc•¥•t and th•y•M I•90 on roc•W. In Ihe repon9 p•rftsd th• 810&4 •m dlvlrfbulod. Ihoy•rn r•tr)onl••d a8 an èxp•n •1 lh• ¢4nykng rrrf)uThl ol Ih• •iocA 1 Othtrbu¢lDn. Y8$ No Nla Donated ooodi lor •r• n4rad ai ilr vlu• on r•eo9fib)n. th• •xp•ctgd procoed8 Irom ks¥ th• exp8cl•d o)1ts 01 1•. r•c4)gnd h,Inr from olhertra¢Jkng tho conwoDdrKJ rrto¢ tho baL9rf •h••t. On tt8 aokry Ihg of #OL kn tharqed ag8kn•t'lnct)n other ts7dkng acthlWJ$' •nd Ye$ No Goods ¢Jo••hd forcnokng by Iho •M a¥ t•nglJb IYA 4•••1 nd IncJded in Ihe SOFA •• rnwurt8 en r•c•N•bl•. forum by Ihe thartyam iickxl•d kn th• SOFA • Irom doAb)rn vth•n Yes No Nla
Sectioi) C Notes to the accounts Itontl Not8 2 A¢¢ountlng pouchs (¢<¥rtl 2.2 INCOME {¢ont) Donatsd $eryl¢o% and f•¢lll¥•s Etraled sèffts and la4$ arn kniaJ¢JerJ kn lh SOFA c¢ed at th• 18 ofth• orft lo the ehwty p)ed the WdtyJÈ ollh8 041 e•n ffa>Jrnd rgtsbty. tXin8tsd and f•cs tha1¥ rThr•dknlety •ro rBcognthd 06 kn(orr ith an 8qutr4altrnt SWUnt r•wnMd aÈ •n oynÉ• Ltndorthts approprnt• head9 kn th• SOFA. Y05 Suppm ¢osts Th• thaiity h•• inwrr•d •ynd)Jr• on Nla V•lunts•r hlp The vabJ8 ol •ny ¥oJntary h• kKd•d kn th• but il d•acnb•d the £1¢¢¥. annual r¢port. Nc Nla ltteDrn• Irom Intrtr•¥C royalt1• &r¥t ¢lvld•nd• hs knLJOra h th• •cu>untstAt•n lh• r•c4b b• r•l•bty. No Nla InGom• mom1hIP Vmbor¥h wblb)ni r•rA•hd kn th• n•turn ofq gdt •r• kn Lknglksr •r#1 iuhcrlpOon• L•oad••. No Nla mb•rnh¥) 5ubx1pftI gh•• • rf#Jht to buy 8••$ oroih8rben•rts 8t8 r¥cL)gni58d as •4mod from lh• pTh)¥knn ofgoodi ••fvSx •• incom• from ¢h•rti8bk •up4A•8. No 8•W•m•nt ol In•w•ne• ¢l•lms Insurnnc• am knrathd kn th• SoFAv•n th• trwm• rwnbn ul• arn Thl (S.10 to S.12 FAS102 80RPland arn kn&JO•d a• an l•mofpth•r kncow kn th• SOFA. Yes No Inv••kn•rtyln• atyj Yg$ No Di¢Jd•i •Thy M•l•d or unn•lMd g•kn orh)M•• lh• of #nd •Try gakn or from r¥tr knwthnt• lo n¥th•t v•bJ• •t th• •nd ol lh• y••r.
Section C Notes to the accounts Icontl Note 2 Aeeourtlng p)kies l¢ont} 2.3 EXPENDITURE AND LIABILITIES Ll•blllty r•cognition Lkgblths arB cogne0 Ls not that Ih8r• • o kngal•v¢wslnJth• obltDn the 10 Pay Otsi rn8ouThs ano the arrrAJnt of lh8 Obatn Ian be rga8onabkn crthnty. Support h•v• b6•n govwnary ¢xts •nd oth8r•upport. GoNYman¢e costs corrow all Costs al1401 th• th•rftya#d Jrrplnc8 %h rBguL8lb)n Jnd good prndK•. Yes Wa G•m•• •nd •upport e5 No Support r•)Sta knfd• (•Mr¥lfvn¢ivJn8 and b¢•n 1Sxat8d lo adw ¢4St ¢ategorbs on • bosbs 0)nt¢Al lh• 89 pmpety co8t8 by Ih)orareas, or[CHpla, staff a)gts by IvTh7 4)•nl an¢ oth•icos by theitusag•. Grants wlth p•rfofft•bK• Wher• tho caaty9ty 4 gAnt h wThdlh)ni forit6 Pat b•w • kn¥1 ol cond10 or output lo provd. suth grnnts are onty Trlwntsed kn the SOFA ooce Ih• racnI of Iho QAnt h41 pro¥bY•d th• sp•eld oroulpuL lth•ro then IM rrt> condO)n• attachhN) to th• grnnl th•¢ en8% Ihe donorth•ty 10 m•lstkaty •1 th• ¢•nvrthnl. * f•b kn th8 lul obb2•¢bn nwal b• Yas No Nla Gvants YbI• wIth p•rfomi•n¢• condlllons R•dundan¢y £t Th• ¢h•ty rrnd• no r•dund•nry pl1 dwkng tt p•. O•hrr•d InGwn• kj rr•t•rf•l old•f•Th•d knMI h$ b••n kn0•4 kn •gxunt& No Cr•dltc Th• c•bfty h•• •rn rM•Aw•d •t tU•rMnl WftyJnt• any ty•d• deounts Prgvl•lon• for Ilablll• A leb4ly J& rt•Murnd on r•¢5)gr•kn al l• hktoh>l Ad th•n wbMqu•nty rr•wod •t th• best 8gtrni• of Ih• ajnI Mqyimd lo Mlllry Ih• 0bIll•ln al the d•t• Th• tharty accoufi¢s for bax lkn•nd•l r•LwnttK)fi •• por wrngraph •¥1¢ fflMnel*l In•trum•r4# 10.7 FR8102 SORP. Su¢t rMi•urnrr•Trl ptrp•rngrnph¥ 11.17 10 11.19. FRS102 SORP.
Section C Note5 to the accounts Icontl Not• 2 A¢¢ountlng pokies {¢¢ntl 2.4 ASSErs Tat)gibl¢ fix8d a$••ts lor These ar• c•plals81 Iftheyun b• use¢J than on8 •T. •nd o)¥t •t knast ¢hartty £50 They am WIe¢ at C4Xt Y85 No Th8 dtsprgciath)n rtiè$ ar¢d rfth¢d¥ used arn d¥b)wd in hot• 9.2. The charfty h86 ntsn9èkn a88¢ts. that & nonrn0ry 8S•ts thal (ks not h•N• ph1 wbstan¢8 bul are lY8ntsfob and arn contro¥¢ by tha Ihrough wody or Iwgal hts. Tho arTr)rtwtktin rate8 8nd rnlhod¥ uaed on dM()86d kn nole 9.5 Intsnglbl• flx•d as¥•ts No Th•y •r• valu•d w cc•L Yos Nla H•rltsg• a4••ts Th¢ tharty h8S h•rf¢age assets. th•t ts. non4Mnitry a580ts hworr. Ki•nt¥k. l•chnokngk•( g•ophyaK•l or•hvwTrmenl•l qu•sthal •r• h•kJ and rr•kniakned prfn¢¥)41ty lorlhek ntr•UtSn to kno191 and cur•. Tho d8WOC4•tffi ratoa •Ad rn•lhods ai nol• 9.6.1.4. Yes No Nla Yg$ No Th•y •r• wbJ•d •t o) Imi••bMnt• Fh•d au•1 in1TnIS kn quotsd 4h•rns. irnd•d bon¢$ •nd ar• v•bJ•d •t at cost •n¢J ¥Ubwu•nl 4t fawvabJ• fth•r n¥rfrel vatyJ•lJtth8 y•or•nd. Th• 4aff Ire8nt kn applfrd to ynlthd in¥effnty fav•kn unnot be nawr•d No Nl& Inv•atffnls h•kl for rnaakry oi pwdkno Ih•trM and 4r •quPAknty niuty d•1• ol l•M th•n I •r4D ¥••t•d # vjmint a•w livo41rr11 Yo$ Nla 8toBki •nd w+xk In proqr••s St¢xk• h•lJ f¢r••lo •8 part •1 l•d• •r• hwjrnd al bMrorLx> or not Y88 Nla Good80f¥ pml•d • rt•1¥ ¢h•rt•bb ar• ai n•t m•l••bl• vatyJ• ba8•d on th• pcl•Tht•l pffjJ•d by of Yè8 Vknrk kn pftjpr * V••d •1 ny fty•#•••b bxl Ih•t Ib •ty to otr&i th• Yg$ D•blorn tr•d• d•blorn knn• rnwknèl•lw• #Jd on kn1 MtJ4nbJn •t 1•tt•A¢ afiY)unt 8ft•rany bad• d4unts or•rnunl edvanced by #wrfly. 8ubwqu•nty, Imoy are rTh•irI 81 lh• (4th 0roth•ro)n••d1klD ONp•¢xéd to b• rnc•Kd. has ha$ hok18 forr•Mk• orpeThJkng th•k••b •nd •h and ealh Curr•nl••t Irw••trrt# equivakints a m•tyrty d4t• than on• )•r. Th•w kncJd• calh w d•pos and cath •qufvaNrynts h a maiurfty d410 oflm than w J•¥h•kJ fvr purpo#o rathorlhan to rr••t thort tenn t• cooth•nts •6 Ih•y l•1 du•. Yas No D•blc• No Nl8 Nl• Thoy am hQ at f•kV48 •XL¥PI Ih•y •1 bath thanciAI knthThxnts. POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE
Seclioti C Notes to the accouTrts Noto 3 Anaty8i• of in¢¢m• ihymtr5L T•Jl Prlu y Donation$ 119acl••: GrftA¢ aci88 147.086 122.542 charth88 Mernbershi) #thcrtth 8ThY $pkyw8 wh¢n are n Substa& ¢kn8ikY Donatld Olh¢r 747 Totsi 189,Q85 13.650 h•ritabl• •ctlvl¢lM: Toi•l Oth•rtrndlnq To¢•1 Incom• from Inl•rwt othnd incu Renr¥l kna8 Other 132 132 105 Total 132 132 8•pertt• m4t•d•l I Incom•'. Total Olh•r. ch8rty'• emn ui• Gain cfi dp¢481014 vestment Roy8ths tr •xrkn ofkw•cty pr¢pwty ryhts Olh¢r 701 701 Tot•1 TOTAL INeoMe 17 £701 919thgr ¥$ r•#rttèd Hs lh rolgtod Io 8rnouni• w) to •ncl•ry acaNA$ Of donation¥th•t w• pamed ofito tsth•ronJ4nkntbn$ orkid1U4 All Incom• In th• prtor y•rw# Lmr••trl¢trod •x¢•pttsr. (pl••B• ovld• d•¢rfplon •nd •mourt•l IhTh•r• Thy •ntsm•ntfvnd l• ¢M¥•rt•d Irt Irom• In th• WA Ihln In¢om• It•ms ab• lh• knllybr¥ It•rM Y• mrtal: Ipl•a•• dl•¢lw• m•tsr•. 4mwxnd4ny wy•ar•mourABI WA
Section C Notes to the accouftt5 Icontl Nots4 Analysis of r•c•lpts of govemm•nt kwants Th1• yoar L•st year Govemm•nt grant 1 Govemrnent grant 2 Government gmnt 3 Other Total Pl•as• provlde dotalls of any unluMlll8d Cgndltlons and othor¢onllng8nch5 •t¢a¢hlny ¢0 grnnt¥ th•t h•v• b••n TPAad in in¢om•. pl•• glv• d•¢•lts ofoth•rlonTr• of gov•mm•nt a18tn¢• lrt+m whkh th• ch*rltyh4s dlrnclty b•n•llt•d.
Section C Notes to the accounts Iconti Not& 5 Donated goodè. faclllti•$ and sorvlc•8 Th18 yèar Last yr sOnd•¢I $iff Us• of proporty Olh•r Ploa80 provide d•talls of th• a¢¢ountlng pollcy for the reeognitlon and Valuation of donated goods, facllttl•8 ond Plèa$• prov5d• d•tslli of any unlullll ¢ondltlon$ and othor¢ontlngon¢i attaehlng to r•T¢• trom dono1 good• and 18rvl¢•• not rncognl••d In In¢om•. Pl•1 glv• d•tall• of oth•r fom)• of othor donated good8 and •ery1C n•t rg¢ogn51gd In th• a¢¢ount$. •9 contdbutlon of unpald Voluntrn.
Notes io the accounts N(0 6 AnaJy•i• Ql•xp•r•r• Exp•ndiiur•on •4 fvhd•.' Irwred 5Q8k ranLS SwJing fundr1¥4 Fundra $ourc• rlttffjJre Other tr Inv•stt rn•n Colt 01rt41in Inielectual Total fund• p•ttdltur• on ¢h•rltsb stthC¢•t¥ olher RrAY4¢1 Grts p Ini•wi Tow •xp•odftur••n 147. 137 8•pir•t• m•tsrt tt•m of •xp•ni• Tot•i o¢h 913 71e 91 TOTAL EYPENDITUAÉ n2 Oth•rknlMmtbon'. of •xp•ndlur•• ¢h•rl1•bhxl¥l Aclvty or Pi09rnrnffl• Grn Totsiprlc C4• y•¢ Ev•n 4lthJ 131359 600 1476S Athy Olh•i Te41 131 359 147 859 Prlory•aF •Xp•Tr OTh£hr •¢1¥ É11?.354 on a(trhB Una•rtak•n di( £8.240 n919• t••t on PWP•Wl•nd E18.600 9Antfun4•7g WAhlrtth••xp•nkn •brw• th• lollwAr4 llffl ar• mitsrf•l'. Ipl•¥•• th¢lM• th• arnvuntand •rrJ ri¢fy•rarnourknl WA
Section C Notes to the accounts (conti Note 7 Extraordlnary Items Please explaln the nature of •xtraonllnaryltem occufflTng In the pwlod. Th1 y•ar Last y•ar tlon Extraordinary item 1 extraordlnary Item 2 EXordInary It•m 3 Extraordlnary 5t•m 4 Total frxtrordSnary M*
Section C Notes to the accounts Not• 8 FurKts rocefv•d a• ag•rrt al FY•48• ¢ompl•t• thlsnot• rfthe ¢h•rftyha8 •grn•d to admlnlstwtht funus ofanothw•ntltyas its aq•nt. Not•.. M• ¢h•rfty 1$ 4ctln as ag•ni, ftshouldnotr•coBnl#• th• incom• In tha Statn•ntof Fln&nclalAGtlwltlg5 or thè 8alanc• ShèeL Amount w•colv Dgscrfptlonlnam• of party Amount ald o R•lat•d p•rty (Y•o or Nol Balanu h•ld 01 rfod énd Thls Thls Th1$ •ar Totsl 8.2 Wh¢r• a consortlo orslmll•rffang•m•nt •xhts wh•mby 2 ormorn ch•1•* co.op•r•t• to •¢hl•v• •conoml•• In th•pub••• of good8 ors•rvlw pl••M dl¥¢o•• d•talls of •nyl)•l•n¢•8 outsl•ndlng b•lw•#n •nyp•rtl¢lp•iing m•mbw D•Acrfp1knnln of party B•lanc• h•ld at •rfod •nd Th1• •ar L••1 •ar Total
Section C Notes tothe accounts Note 9 Support Costs Please compl8tè this note rf thé ¢harftyhas analysed its pens•S uslng actmty cat8gonTos and has support ¢ost$. Ral$lno fvnds Basls of allo¢atlon ID•serfibo m•thod Actlvlty 1 Support cost exam le$ Acllvlty 2 Aellvlty 3 Grand totsl Goveinance 0th6r Total Pleaso provldo dotalts ol the •ccountlng pollcy adopt•d for the apportionment of costs between octitleS and any estlmation technlqu•s usfjd to cakulat• Ihelr apportlonment,
Section C Notes to the accounts Nots 10 Detslls of certaln Items of eXndItuTe 10.1 Fees for examinatlon of th• a¢counts H•4s9 pmvid• d•t•il$ of th• amountp•id for•ny¥t•tutory •xtwnal xrntlny olac¢ount8 and othors•Thi¢•s pmvid•d byyourindw*ndent examin•r. If nothlng w•s ldpIse antar Yl. In the appropriat• box(•s). Thls year Last year Indop•nd•nt •xamin•e8 fM• Assurnnc• s•rvlc•# otherthan •udlt or Ind•p•nd•nt •xwnin•tlon Tax advl¥ory f••$ Othèr fèès (for •xampl•: fln•nclal advlc•. con•ult•ncy. accountancy pald to th• Ind•p•nd•nt •xamln•r 18
Section C Notes to the accounts (conti Note 11 Pald omployg08 Please complete thts note M the chartty has any 8mploy80& 11.1 Staff Cost$ Thls yur Last y8ar 8alarfes and wages So¢lal sgcurlty Costs Pension Costs {dofSned conlrlbutlon s¢hom•} Oth•r gmployee benoflls 84,653 79,822 8,315 7.884 Total staff ¢08ts Plgase provldè dotall$ of oxpendlturn on slaff W0n0 for th• ch•rlty whose Contracts are wlth and aro pald by a rolat¢d party NIA Pleaso glvg dotalls ol the number of employees whose total employea bénellts (•x¢ludlng employerponslon costs) fell wlthln each band of £IO.000 from £60,000 upwards. 11 thern arn no such transactlons, pl••se ontor'trno. In th• box provlded. No employeos v•c•lvod •rnploy•o b•nofft8 (•xcludlng •mploy•r p•n•lon ¢o•tsl for the roportlng p•rlod of mor• 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 Numberof •m lo Ploo$e provlde the total amounl pald to key management personnel Ilncludgs trustees and senlor managomentl forthelr Sorvlces to the charlty Seg notes 28 and 29 11.2 Av•r8go hoad count In the yoar The parts of the charfly In whl¢h th¢ employees work Thls ygar Numbar Last year Numbgr Fundraisin Charltablo Actlvltl•$ Govemance Other Total 19
Section C Notes to the accounts Icontl Note 11 Paid employees (cont) 11.3 Ex-gratla payments to employe•$ and othws {•x¢ludlng trustee•l Please complete If an ex-grntla paymont ts made. Pl•a80 explaln the nature of the payment WA Please state the legal authorlty or r•ason for maklng the paymgnt NIA Pleas• stale the amount of the paym•nt (or value of any walv6r of a rf9ht to an as8•t) WA 11.4 Rgdundancy paym•nt• Ploase comploto If •ny rndund•ncy ort•miln•tlon yym•nt Is m•d• In th• perfod. Total amount of paymont NIA Thè natur• of th• paym•nt (sh, aal •tc.} NIA The oxt•nt of rodundan¢y fundlng al th• balanc• shegt dato NIA Pleas• $tate the accountlng pollcy for any redundancy or temilnatlon paym•nt• WA &0
Section C Notes to the accounts Icontl Notè 12 D¢fln•d eontrfbutlon p•nslon sch•m• or dellned b•rnfit $rme ae¢<>unt•d for as a dèflned corlbull0n $ch•m•. 12.1 Pl•s• compl•t• thls not• If• d•fin•d Contrtbutlon wslon Kh•m•18 opwatl. Amount of contrfbutlons Y•coonlsed In th• SOFA as an expense £8.315 Please explaSn the basls for allocatlng th• Ilablllty and •xp•n8• 01 dflned contribution p•nsion •¢h•m• b•twMn actlvi¢ie$ and betwgen r•8trf¢t•d •nd unmtricted fund•. AJ 8¢jnts are ncbthled ¥olts ¢ty• ¢h•rtsblo a¢twty uThJertaken and deducled from uNe8trtW frJnd8. 12.2 Pleas• completo thh s¢¢llon whwv the ch•ilty p•rtlelp•t•s lft a d•th•d b•ntP••luft pl•n but l un4bh to •8¢•rt•ln Its 8h•rn of tho und•rtylng I•t¥ Ind IlJbilitl•s. Pl• ¢onflnn Ih•t altOU9h th• •¢h•m• l• a¢¢ounl•d fora• • d•fln•d ¢ontrfbutkn plan, tt18 a d•fln•d b•n•llt pl•n. NIA Ploa$• provld• $uch Informatlon a• avAIIAbl• abtsut th• plan'i surplui or d•fictt and th• Impll¢lon& If •ny. for th• reportlng ¢harfty NIA 12.3 PIM• ¢ompl•t• thls •¢tlon wh•rn th• ¢h•thyp•rtkW•t•• In • muffk•mpk>yvd•nn•d b•n•fltp•n•k+n pl•n th•t Is •¢¢¢Unt for41 • d•fin•d ¢ontrfbutlon pkn. D••¢db• th• •xt•nt lo whkh th• ¢harfty can b•11)bl• to th• pl•n for gth•r •nthl••' obll9•tlon$ und•rth• l•nn• •nd ¢ondltltsn• ot th• multl4mploy•r pln NIA
Section C Notes to the accounts Icontl Noto 13 Grantmaking Pl•ase complote thls not• If th• ¢hilty mad••nygrnnts ordoRaUoft$ whkh lft •9grngate lomi • m•tl•lpart of the ch¥rl¢abk a¢tMtl•s und•rt•k¢n. 13.1 Analyl# of gMnt8 pald Ilnclud•d lrt eo¥t of Gharllabh a¢tlvttl••l Grants to Indivldual$ Anal 1$ Grnnts lo Instrtutions port Costs Total GTrn18 to #u ort ni88ion acbMt$ rolal 16.500 16.SOO Pl•a$• t•r,Nll' Ifth• ch•Atydo•8 not Id•ntlfy •nthr•lloMt•wpport t 13.2 Grnnt$ mad• to InRyt10n1 Mych•rMy h•8 m#d• qr•nt to pwtl¢ularlnstitutlon¥ th•t •r• m•terf•lln ¢h• contoxl of Its grnntmaklng. D•t•ll¥ orth• Intitullon •upport•d puJpo¥• of th• grnnt •nd tot•lp•ld to •ach 1ft4tltutlon l• •v•ll•bh on th• ¢h•rfty'¥ w•b sft Yes Alls ¢f Charft) Provld• d•t•ll• Imlow N•m•• ol In•thutlon Purpo Total amount of rant• ald£ 6.900 2.400 1.890 1.000 1,000 576 UFM Donall)ns to Fund Work Dalb to Fund Work D¢)nalS to Fund Work Donat)n$ to Fund Work D1•1 to Fund Work Dcrfwlknn8 to Fund Work D41$ to Fund Work DC411)n$ to Fund Work DC•t)nS to Fund Work DCalb)n$ to Fund Work UFM- Mercy Air UFM- TurkBh Earthquoke UFM. Warmth for Ukrain• Chr6tian In8titulo Soulh West Gospsl Partnorshlp Unrted Beach Mk8$)n ContBgiou$ Camps On Ocor$ Mtsson Ngw Trtes Misslort 570 424 300 300 300 London Cty Missbn Chrk%b'8n Carnps W8198 ICCIW) The Evangelral Mov6m•nt of Wabs OeffjAtb)ns to Fund Work OC0th)n5 to Fund Work Oat)rts to Fund Work 270 270 Total grdnl$ to In¥tltutlons In rnportln9 perfod oth•rUn•n*lysgThnI8 300 TOTAL GRANTS PAID
SectLOn ¢ Ne5 lo the 3CCOuThlS Note 14 .911 1.81$ 1.67S r8L"I(Y rRVI 10 110% 1a913 Trnmfws. th• y•w Nl¢tykv¥tr s23.1 14A &3
•ty) 15 QTAI 24-
i? 16
Section C Notes to the accounts (cont) Note 18 St¢xks Please complete thls note M the charfty holds anystock items 18.1 Pl•a•e state the carrying amount of stock and work In progress analysed botween actlvltlas. stock Donated goods Work In progr•s3 For distribution For rosalo For dlstribution For r88alg Charitable a¢tivitie8: Op•nlng Add•d In porlod Expensed In porlod Impalrod Closlng Othèr trading actlvltle8: Openlng Added In perlod Expensed In perlod Imp4ired Closlng Other: Oponlng Added In p•rlod Expensed in perlod Impalred Closing Total thls year Total prnvlous year 18.2 Pleaso specify the carrying amount of any stocks pledged as security for liabilltl•s
Section C Notes to the accounts (conti Note 19 Debtors and prepayments Please complete this note If the charlty has any debtor6 orprepayments. 19.1 Analys18 of deblorn Th1¥ ygar Last y•ar Trad• d•btors Prgpaymonts and accrued Incomg otherdobtors Total 11.291 10.766 Pl•a8e complet• 19.2 whern • m•t•rlal debtorls rKov•rnble morn than a y•or after the rOrtIng d•t•. 19.2 Analy•l• of d•btorn r•cov•rnbl• In rnor• than 1 ymr (Includod In d•btorn abov•) Thls year Last year Trade debtors Pr•paymgnts and accru•d In¢omo Oth•r dobtors Total
Section C Notes to the accounts (contl Note 20 Crodltor8 and a¢cruals Please complete thls note 11 tho ¢harity has any credltorn or accrn•l8. 20.1 Analysls of credltors Amounls fallSng due wlthln ono year Thls year Last yoar Amounts fallSng duè after more than one year Thls year Last year Accnjals for grants payabl• Bank loans and overdrafts Trdde Gredltor¥ Paymgnts rgcolvgd on account for contract• or perfornianc8-r•latod grnnts Accruals and d¢fonpd In¢om• Taxatlon and soclal securlty Other crèdltor4 171137 174776 335 311 Total 3,974 28,582 171,137 174,776 20.2 Dof6rred Incom• Pleaso comphto thls not• M the charfty has dolwr•d Incom•. Please explaln the msons wh Income 18 defwT•d. Movement In deferred Incom• •GGount Th18 year Last year 8alanc• at th• Start of th• r•portlng p•rlod Amounts added In curnnt perfod Amounts roloasod lo In¢omo from prevlous p•rtod• Balance at th• end of tho reportlng p8rlod &9
Section C Notes to the accounts Icontl Note 21 Provisions for Ilabllftles and chargos Pleasa complete thls not• Myou have In¢ludfjd In ¢h•rtty oxp•ndlturn nypn>vlslons. A pmvlslon 1$ mad• wh•n th• eharlty h•$ • Ilablllty of une•rtaln timlng oramount. 21.1 Please provide: - a brief descrlptlon of any OblatIonS on th• balanc• sheet and the exp•ct8d arnount and tlmlng of r•sulllng payments. - an Indlcatlon of Ihe uncertalntles about th• amount or tSmlng of tho¥e outflows: and - th• amounl of any •xp•ct•d r•lmbur¥•rn•nl, slatlng tho amount of any assot that has be•n v•cognS8•d forlhat oxpected rèlmbur80m•nt. 21.2 Mov•mont$ In ro¢ognlsed provlslons and fundlng commltmont durfng th• p•rlod Th18 year Last year Balance at the start of tho r•portlng p•rfod Amounts add•d In currant p•rlod Amounts ehary•d ag•ln$t th• prov181on In th• eurr•nt P•blod Unu#ed amounts reversed during tho perfod BalanGg at th¢ fjnd of the rnportlng p•riod 21.3 For any fundlng ¢ommltm•ntlh•t 1$ not r•¢oonl••d as a Ilablllty or provlslon. provld• d•talls of commltm•nl madg, th• tlmg frame of that commltment. any Porfomiance-related condltlons and detall¥ of how th• commltment wlll be funded Iwlth contracts for capttal •xpondlture s•paratoly Identlfl•dl. 21.4 Vlhere unrestrlct•d fund• hav• bMn d8slgnat•d to fund comrnltment, plga$• d11088th• natur• of any amount• d••lgnat•d and th• Ilk•ly tlmlnq of tht gxpendlture. 30
Section C Notes to the accounts Iconii Note 22 Othtr disclosures for debtor¥. ¢reditors and ¢Xhor basic financial instruments 22.1 pl* provid• inforniatlon about th• lignifican of fInanal instrumonts {09. dèbtors. ¢r•ditgTr, inve8tm•nts etcl to thè ¢hatY.$ finan¢ial position or p•rfomianc•. for &xampl¢, the terms and conditions of lo•n$ or th• u•• of h•dging to manag• finan¢i•l rfs F¥i8nc4ql Instrum8nts inchJd•: - A rrortga98 paYAb in fad ist8lmgnts. th9 torm ofwh¢h xpres tyi January 2045. The interest rate had been 3.95% soice January 2021 but durin9 the current year the rate steadty I%reaS fnaty reaching 6.15% by the end offhe year. The et of the increas rates was mityled du& to captal repayments of t23.500 made durwig the year1£13,5 of whrh was gfted by mdNiJuals lo bè used fof Ihts purposel. The i)teresl ral& ¢ffi the )rtgage has continued to rise after year and is currenty 6.8%. Other rmar91 nstruments cornprkse.. - Short term debtS due from HMRC 8nd a Ren dew8it hebj by a commer¢o1 lanobr - Cash h8k1 al tho bank current or de11 accounts 22.2 It th• charfty h•8 provld•d fln•nd•l a•Mts a• • fom) of securlty, th• uryln9 ¥mount ol th• flnanclal M•ot¥ pl•d9•d #s s•euAty and th• t•rm• ¥nd conltlon¥ r•lat•d to Its pl•dg• ¥hould b• glv•n h•r•. The socur•J on thè ma¥1 church premises1888 note 141. 31
Section C Notes lo the accounts Icontl Note 23 ContIngo Ilabllltles arKI contlNJent assets 23.1 Contlngent Ilabllltles Where the ¢harhy has contlngent liabllllttles, please complete the following socllon unlevJ the possibility of their existenc8 Is rwnote. Descrlption of Stem Includlng lis lègal nature. Please d•scrlbe any securlty provlded In connoctk>n lo th• Estlmato of flnanclal affact 23.2 Contlngent assets Wh•r• th• charlty has ¢ontlng•nl a91 pl•u• Mpl•l9 th• followlng ••¢tlon wh•n th•lr •xhl•nM l• probabl• D¢11 tlon of It•m E•tlmat• of f Inanclal •ff•ct 23.4 Other dlsclosur•• for ¢ontlng•nt 4•8•ts andlor Ilabllltlos Please provlde the followlng Infomi•tlon wh•r• pr•¢tlcabl•: Explaln any unc•rtalnt108 rnlatlng to the amount or tirnlng ot sgttl•m•nt; •Thd th• pos$lbllty of any r•lmburn•m•nt Wh•rn It Is not practlcal to mak• one or more of those dlsclosur•s, pleas• st•te this fact 31
Notes to Ihe accounts IcoTrll Nots 24 Cash at bank and In hnd Th1• y••r •¢ ymr Short t•m> Inv#tm•nts Il••• th•n 3 month•m•luiity d*•) short t• depo81ts ¢a8h at bink an¥ on h•nd Other Tot s5.ieo
Section C Notes to the accounts (cont) Note 25 Fair value of assets and Ilabilltles 25.1 Plea$¥ provido details of th• charityb expwure to ¢redil riak tshe rlsk of IncuIng a 1035 due to a debtor not paylng what is ow•dl , Ilquldity risk (the rlsk of not b•lng abl• to mo•t short t•rm financial demands) and market rlsk lth• rl¥k that th• value of on Inv•strnent will fall dut to changes in tho market) arlslng fr¢rn financial instrum•nts to whlch th• Charfty i¥ oxposed at the end ol th• repon9 porlod and explain how th• Gharlty manag•s thoB• rlsks. For debtorn from HMRC Gredri IK5k is consKlered negl¥Jibte. For ntaI deposits. there is sofffj Cr8d risk but these are all held vrtth COrrrcHI kndlords who ar8 subJ&ct lo rogulallon that requires them to seperale dient funds. Sufficient cash rtserves are held to megt known liabilities and for a knvol of contingency associated wf(h fluctuating fulurn p8yThnts. 25.2 Pl•ast glve details of the amount of ¢hang• In th• falr v•lu• of baslc flnancSal Instruments Id$btors, ¢r•dlt¢rn, Investmonts Isgfj $ectlon 11. FRS 102 SORP}} m•*sur•d •t falr valu• through th• SOFA that Is •ttrlbutabi• to chang•• ln cr•dlt rl•k. WA
Section C Notes to the accounts (cont) Note 26 Events after the end of the reporting period Please complete thls note events (not Trqulrfng adjustment to the accounts) have occunpd after the end of the reportlng perfod but before the accounts are authorfsed whlch relato to condltlons that amse after tho end of the reportlng porfod. Ploaso provldè dotalls of tha nature of the ovent NIA Provlde an estlmate of the flnanclal effect of the event or a statement that such an ostlmato cannot bo made NIA
ll115111111111 111111111111 111111111111 111111111111 515111111111 11111111111 E E8
115111111111 111111111111 111111111111 Illllllllllll 111111111111 11SEIIIIIIII 11111111111
Section C Notes to the accounts Icontl Note 27 Chartty funds (cont) 27.3 Transfers between fund8 Reason for transfer and where endowment Is ¢onvertèd to Income. lègal poworfor Its convernlon Transfers b8tsv6en restrted and unrestrkted funds repr8sent where in¢ome restrted n ts usa has t¢en to either purchase tangbb assets or to redu¢e mortgage kblit*s. Amount Between unreStrted and r8slrtted fvnd8 The transfer in the Current year £13.5W of ¢apital payments 710 the mortgage from gifts gNen for thLs purtsxjse. togelher the pur¢ha$e of kiichen equbment amounting to £71. Transfers h the prbr year reLat8d to the purchasa of a déhwash8r and number of other Srnr ttèms ol kttchen equipment. Btheen endowment and reStrted funds NIA BetTh8en 8ndowment and unrestrlcted fuThJs NIA 27A Desl nated funds Plannod u8• o•• of th• d••1 nallon Amount 38
Tr4nsa£iK)S 1th trust••s and itknttdpae5 .1 Trt•• r•muMllbJn4Trab•n•t Tftue 7h TOTAL •ll¢•y• 212Trwt••A' •xp•r• Trui Thkn> L••i y• Trt TOTAL •rwho h•O•ywr4M•hlbYIhtrtsmY l•J Tr4n•KIkn(•)h FALge1n0I•1•) rtii•Th•tF durfn pw¢ln4 to rh•trnfts•rth)nsaboNknwwp*•tha t WA 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 provlde a proper understandSng of the accounts. If there is insufficient room here, please add a separate sheet. Related party transactions (Note 281 Spencer Shaw, who is a Trustee. receNes payments for his serVeS as Pastor to the church and the work that his wife undertakes enabling and supporting his ministy. These payments, none of which are in relatK)n to Spencer's role as Trustee, amounted to £43,204 (£40,956 for the prk)r year). The charity also contributed £4,2951£4,152 for the prM)r year} towards a pensK)n for hm and paid mileage expenses al 45p per mile amounting to £806 (£608 for the prr year). In addition £1,736 (£1,055 for the prlor year) of 8xpenses were paKI whkh include a contributK)n lo his home offi¢e (based on 500/0 of the relevant bills together with any incremental costs) together with reimbursement for attendance at various conferences and the purchase of books.