Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1153 8ST ILrrc +11 D 111 P 1126
Registered number.. 06739587
Charity nuM￿r.. 1128133
BRUNSTAD CHRISTIAN CHURCH DIDCOT
(A company limited by guarantee
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1154 8ST ILrrc +11 D 111 P2Q6
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
CONTENTS
Page
Reference and administrative details of the charity. its Trustees and advisers
Trust••$' r•port
Independent examinerfs report
Stat¢m•nt of flnan¢lal a¢tlvltl•$
Balance sheet
Statement of cash flows
10
Notès to th• financlal statèmènts

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1154 8ST ILrrc +11 D 111 P
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2020
Trustees
Mr Jonathan Schradi (Resigned 26 Octob8r 20201
Mr Stuart Cox (Resigned 26 October 20201
Ms Gro Jacobs (Appointed 26 October 2020}
Ms Linda Heaven
Mr Knut Haukelidsaeter (Appointed 26 October 2020)
Mr Paul Heaven
Ms Lucy Sav8g8
Company r¢glst¢rod nuM￿r
06739587
Charlty reglstered number
1128133
R•glst•rod office
Garden House, Milton Hill, Sleventon, Abin￿￿on. Oxfordshire, OX13 6AF
Chl•f •x•cutlv• offlc•r
David Heaven
A¢¢ountant$
James Cowper Kreston, Reading Bridge House. George Street. Reading, Berkshire, RG18LS
Bank•r8
HSBC, 188 Broadway, Didcot, Oxfordshirg. OX118RP
Page 1

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1155 8ST ILrrc +11 D 111 P4r26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
The Truslees (who are also directors of the charity for the purposes of ihe Companies Act) present their annual
report together with the financial statemenis of Brunstad Christian Church Didcol Ithe company) for the year
ended 31 December 2020. The Trustees confimi that the Annual report and financial statements of the company
comply with th8 current ststulory requirements. the requirements of the coMpan￿S governing document and the
provisions of the Statement of Re¢ommended Pra¢ti¢e ISORPI, appli(3ble to d)arities preparing their a¢¢ounts
in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland IFRS 1021
(effective 1 January 20191. Since the company qualifies as small under section 383, Ihe strategic report required
of medium and large companies under The Companies Act 2006 (Strategic Report and Direclorfs Reporti
Regulations 2013 Is not required.
STRUCTURE. GOVERNANCE AND MANAGEMENT CONSTITUTION
The company is registered a5 a charitable o)mpany limTted by guarantee and was set up by a Memorandum of
A550Ci81ion on 3 November 2008. The Arb"des of Association were updated in December 2011 to refltscl th&
lalesl guidelines anij lo provide Ihal voting ol the IM)ard should b8 unanimous whero not specified otherwise by
the companies acts.
The company is conslituled urKler a Memorandum of Association dated 3 November 2008 and is a registered
charity number 1128133.
The principal object ol the company is to promote the furtherance of the Christsan failh and support the
development of young people.
METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the company is the rgsponsibility ol the TrtJ$tee$ who are glected and co-oplgd under the
terms of the Articles of Association. As the need arises the existing trustees will continue to identify Potential
candidates from the active church members based on their involvement and skills. Many church members take
responsibility lor particular activities or projects in the cl)ureh and this gives us a pool of possible Candidatès with
known skills.
POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Appropriate webinars and courses lo improve and update Iruslee knowledge are highlighted lo all Iruslees and
feedback from those attending is shared with the whole group.
ORGANISATIONAL STRUCTURE AND DECISION MAKING
The management of the cornpany is the responsibility of the Trustees who are elected and co-opted under the
terms of the Artides of Association. The board of Iruslees ffleels al least 9 limes a year and meetings include a
finan¢i81 update. development ￿nsiderati￿$ and any other signthcanl dgcisions.
At the AGM in Oclober Gro Jacobs and Knul Haukelidsaeter were appoinied as truslees and Jonalhan Schradi
and Stuart Cox retired as Iruslees.
OBJECTIVES AND ACnVITIES
ACTIVITIES FOR ACHIEVING OBJECTIVES
The Iruslees have paid due reg3rd lo the Charity Commission's guidan￿ on public benefft 8nd strongly believe
that holding Christian s8rvices and othèr activitiès dèlailed in this report providè public bènefit. IndividLJals arè
taught to feel responsible to contribute to the welfare of s￿iety, to respect the authorities in the country, and to
show genuine care for their neighb)urs and the environment.
Page 2

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1155 8ST ILrrc +11 D 111 PV26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2020
The charity holds regular Christian meelings. and arrange the followng activities aimed at specrfic groups..
Two Sunday School groups for 4-7 and &12 year olds
Weekly youth meeting for 13-36 year olds
Sport I leisure time a¢tivitse$113-25 years)
Football Iraining18-12 years)
Weekly activitigs ¢lub18- 11 Yea￿ and 12-18 years)
Encourage creative arts using music and drama scripl writing and production.
Develop leadership and management ski115 by involvement in and planning of church events and activities
We contribute financially to inlemational missionary work and support a multilingual Christian website
Iwww.activechristianity.orgl both financially and by contributing content. We have decided that it is more effective
lo support this global resource than maintain our own local web presence. Several of our members contribute
content lo Ihtr sile, either in written fom or as video interviews. Sever81 of our m&mb&rs also volunteer their lim&
to providg English subty'ling and tlubbing ￿ the Brunstsd TV channel. enabling En91ish speaking people around
the world to access the content.
ACHIEVEMENTS AND PERFORMANCE
REVIEW OF ACTIVITIES
Following the purchase of the Garden House premises in 2013, a range of improvements have been made to the
property. In 2020, renovation work was carried out in ihe upstairs youth room, media room and the downstairs
archive room,
Dug lo covid rgslriclions, meets'ngs and events were mostty held onling Ihroughoul 2020. Rogular general
meetings were held online. The children were able to follow along wilh online meetings and bible stories
broadcast on the Brunstad TV channel. Our media team were involved in translaling and dubbing Ihe content of
the channel from Norwegian so that English speaking thildren all over the wodd could watch and listen lo
content in English.
Youth meetings are held weekly for 1>36-year-olds, and many were held online during the lockdowns. The
regular activities clubs conbnue on a Tuesday evening for 8-11-year-olds, whilst the 12-18-year-olds are also
provided with a variety of activities and given the opportunity lo develop a range of skills ranging from
maintenance lo medi8 and event planning.
The charity carried out a range of other aclivities duriThJ the period for those attending the church. within the
covid restrictions.
Our youth group participated in a TV b8se(I bible study during the Spring of 2020.
Due to travel and covid restriciions, the four seasonal youth camps were eilher held locally, or online Iwilhin
homes during lockdown). A broad range of aclivities were a￿anged during Ihe day, and in the evening, bible
studies, meetings and other events were held.
The trading subsidiary TCD had a quiet year due to the impart of ¢ovid-19 on the hospitality industy. TCD
Business donated £5,48812019'. £45,945). Oxfordshire Enlerprises donated £nil12019'. £1,140) and GH Travel
donated £nil12019'. £10,215). Both Oxfordshire Enterprises and GH Travel were made dormant at the beginning
of 2020.
FINANCIAL REVIEW
We closed the year vmh net assets of £1,342k12019'. £1,418kl having raised £282k12019.' £413kl during the
year. in addib'on to spending £358k12019.. £726kl on charitable actiVTties and govemance costs. The reduction in
inwme was due to impact of Govid restriGtions on trading subsidiaries. reduGtion in events due to lockdowns and
the conscious decision not to have any furKlraising drives towards long-tem development whilst covid-19
restricuons were still in place.
Page 3

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1155 8ST ILrrc +11 D 111 P
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2020
PRINCIPAL RISKS AND UNCERTAINTIES
The Irusleès havè evalu8led the risk5 facing the chanty and these fall into two main areas. financi81 and people.
Raising sufficient income to meet our opèrating costs. and to maintain a sound finan¢ial basis for èxpèct&d
future growth is a key risk. Our income regulady exceeds our expectations, we have a significant cash balance.
and the members of ihe charity continue to be highly engaged in our mission, so this risk is currently considered
lo be low.
On the people side, much of our ath'vity is lo¢ussed on (l)ildren and young people, and therefore we fa¢8 th
same risks as every other organisalion thal provides services lo those groups. We manage this risk through a
Child Protection Program including enhanced DBS checks and regular training. This risk is currently considered
lo be low.
RESERVES POLICY
We would nomally aim to hold £20,OtKI for emergency spend and a further £20.000 to cover seasonal
fluctuations in our current account.
Amounts for use over a longer lime frame a￿ moved lo interest bearing accounts. Durlng the year £41.950
12019.. £59.4681 ol rgserves was invested in improvements to our propety.
Our policy is to build reserves sufficient to allow us to develop facilities which will further our objectives over
horizon ol al least twenty years and to reduce our reliance on debt funding. We ideally plan lo take a maximum
of 500/0 debl funding for building projects.
Currently we are pa￿aY through the saving cycle and therefore have lunds 12020.. £1,166,263 and 2019..
£1,177.4221 saved lor future development and projects. We ants'cipate this to be used in..
small and medium development projecis in the short to medium lemi12021-20261
a major development al our main premises. Garden House. currently expected lo start in 2027.
donating funds to charitablg projects being carried out by like-minded organisations which further our
objectives. We held funds for this pur[￿ at the yearend in order to support specific projects as the need
arises.
Our preference is to adopt a social investsnenl approach to the reserves in order lo apply them for aligned
haritable purposes until such lime as we need lo use them. This is covered in more detail in the next section.
INVESTMENTS POLICY
As our reserves policy r￿ted above has involved us holding significant funds careful cyjnsideration has been
given lo our investsnenl policy. Our policy is lo seek to hold our funds in a combination of:
Interest-bearing cash accounts as a low risk and accessible funds12020.' £432,784 and 2019.. £1,177,422)
Low lo moder8le risk ch8ri1able investment INOK 10m 108n wth 8n interost r810 of SV.I.
Approved by order of the members of the board of Truslees and signed on their behalf by..
Mr Paul Hoaven
Trustee
Date.. 29 September 2021
Page 4

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..115S 8ST ILrrc +11 D 111 P7126
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2020
Ind•p•nd•nt Examlnèrfs Rèport to th• Trust88s of Brunstad Chrlstlan Church Dldcot
report lo the ch8rity Trustees on my exarnin8tion of the accounts of the Company for the year ended 31
December 2020.
Responsibilities and Basis of Report
As the Trustees of the Company {and its directors for the purposes of company lawl you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 20061.the 2006 ACYI.
Havin9 satisfied my3elf that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of the Companls
accounts carried out under section 145 of the Charitie5 Act 2011 1.the 2011 Act'l. In carrwng out my examination
I have followed the Directions given by the Charity Commission under section 14S15llbl of the 2011 Act.
Independent Examlnerfs Statornent
Since the Companvs gross income exceeded £250,000 your examiner musl be a member of a body listed in
section 145 of the 2011 Act. I confim) that l am qualffied to undertake the examination because l am a member
of Inslilule ol Chartered A¢¢ountants in England and Wales. which 1$ one of the listed bodies.
I have completed my examination. I confirm that ￿ matters have come to my attention in connection wth the
examination giving me cause to believe..
a¢¢ounting records werg not kepl in rospg¢t of the Company as required by $e¢tion 386 of the 2006 Act.,
or
the accounts do not accord Ihose reeord$'. or
the accounts do not comply vrith the accounling requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a Irue and fairf view whth is not a matter considered as part of
an independent examination; or
the accounts have not been p￿pared in accordance wilh the melhthyg and principles of the Statement of
Recommended Pra¢tice for accounting and ￿porting by ¢h8ri1ies applicable lo charities preparing their
accounts in accordance with the Financial Reporting Standard applicablè in the UK and RepLJblic of
Ireland IFRS 1021.
I have no wncems and have come across no other mattors in ￿nectIon with tho examination to which
altenb'on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Page 5

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..115S 8ST ILrrc +11 D 111 PW26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
INDEPENDENT EXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2020
This report is made solely to the Companys TTUStees. as a ljody. in accordance wf(h Part 4 of the Charities
(Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stsle lo the Companls
Trustees those matters l am reouired to state to them in an Independent examine¢s report and for no other
purpose. To the fullest exient pem)ilted by law. I do not accept or assume responsibility to anyone other than the
Company and the Companys Trustees as a body. for my work or for this report.
Signed..
Mr Alexander Peal
Dated..
29 September 2021
BS¢ (Honsl FCA DChA
James Cowper Kreston
Ch8rtertrd A¢¢ounlanls and Stslutory Auditor
Reading Bridge House
George Street
Reading
Berkshire
RG1 8LS
Page 6

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..115S 8ST ILrrc +11 D 111 P9Q6
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2020
Restrlcted Unrestricted
funds
funds
2020
2020
Total
funds
2020
Total
funds
2019
Income from:
Donations and leg8ues
Other trading activitiès
Investments
Other income
203.651
74.477
776
203,651
74,477
776
281,654
127,356
3,416
189
3.407
3,407
Total Income
Exp8ndltur• on:
Charitable activities
Other trxpenditurtr
282,311
282,311
412,615
11,159
337.806
9,402
348,965
9,402
713,132
12,441
Total •xpondltur•
11,159
347,208
358,367
725,573
N•t movem•nt Sn funds
Rt¢on¢lllatlon ol lund$'.
Total funds brought forwartl
Net movement in funds
111,1591
164.897)
176,0561
1312,9581
751,866
111,1591
666.406
164,897)
1,418,272
176,0561
1.731,230
1312,9581
740,707
601,S09
1,342,216
1,418,272
Total funds carrl•d forward
The notes on pages 1110 24 fomi part ol these financial slatements.
Page 7

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1157 8ST ILrrc +11 D 111 P I￿28
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limited by guarant¢¢l
REGISTERED NUMBER: 06739587
BALANCE SHE
AS AT 31 DECEMBER 2020
2020
2019
Flx•d a$sets
Tangible assets
Investments
336,123
839,278
422,097
12
1.175,401
422,103
Current assets
Dgblors
Cash at bank and in hand
13
30.913
432.784
52.626
1,289,988
463,697
1,342,614
Creditors.. amounts falling due within one
year
14
152.8311
165,7431
Not Current assets
410,866
1.276,871
Total assets less current Ilabllltl•s
1.586,267
1,698,974
Creditors.. amounts lalling due after more
than one year
15
1244,0511
1280,7021
Total not a¥i•t#
1.342,216
1,418,272
Charlty funds
Restricted funds
Unrestricted funds
16
16
740,707
601,509
751,866
666,406
Total funds
1.342,216
1.418,272
The Company was entiued to exemption from audil under section 477 01 Ihe Companies Acl 2006.
The members have not Tequireil the company lo obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Truslees acknowledge their ￿S[￿)nSIbIlI1IeS for complying the requirements of Ihe Act with respect to
accounting records and preparation of finanaal statements.
Th& financial stslements have been prep8red in 8ccord8n¢e with the provisions applicabl& lo enlilies subject lo
the small companies regime.
Page 8

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1157 8ST ILrrc +11 D 111 P 11f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limited by guarant¢¢l
REGISTERED NUMBER: 06739587
BALANCE SHE￿ {CONTINUED)
AS AT 31 DECEMBER 2020
The financial statements were approved and authorised for issue by ihe Trustees and signed on their behalf by..
FUe_
2BS1p￿￿21 1011 51 ESTIilTC *1
Mr Paul Heaven
Trustee
Dale.. 29 September 2021
The notes on pages 11 to 24 fomi part of these financial statemenls.
Page 9

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1158 8ST ILrrc +11 D 111 P 12f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2020
2020
2019
Cash flows from operating activities
Nel cash used in operating activ￿"e$
56,854
1113,0741
Cash flows from investing activities
Dividends, Interests and rents from investrnents
Purchase ol tangible fixed assets
Purchase of investments
776
141,9501
1839,2721
3,416
159,4681
Not ¢ash u$•d In Invo$tlng a¢tlvltl
1880,4461
156,0521
Cash flow5 from flnanclng actlvltles
Repayments of borrowing
133,6121
129,5071
Not caBh used In financlng actlv5tlo8
133,6121
129.5071
Chang8 In cash and cash •qulvalent8 Sn the y•ar
Cash and cash equivalents al the beginning of the year
1857,2041 {198,8331
1.289,988
1.488,621
Cash and cash •qulval•nts at th• ènd of the y•ar
432,784
1.289,988
The notes on paggs 11 to 24 fomi part of these financial statements
Page 10

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1158 8ST ILrrc +11 D 111 P 1Y26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Aceountlng pollelès
1.1 Basis of preparation of financial sL*ernents
The financial statements have been p￿pared in accordance with the Charities SORP IFRS 1021-
Accounting and Repo￿.n9 by Charilies.. Slatemenl of Recommended Practice applicable to charities
preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 20191. the Financial RepK)rting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Brunstad Chrisban Church Didcot meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised al historical cost or transaction value unless otherwise
staled in the relevant accounting policy.
1.2 Company status
The company is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the company being wound up, the liability in respect of the
guarantee is limited to £10 per member ol the company.
1.3 Fund a¢¢ounllng
General funds are unrestricted lunds which are available for use al the discretion of the Trustees in
furtherance ol the general objedives of the Company and which have not been designated for tslher
purposes.
Designated funds comprise unrestricted lunds that have been set aside by the Trustees lor particular
purposes. The aim and use of each designated fund is set out in the note5 to the financial
stalernenls.
Restricted lund$ 8ro fvnds which are to bg used in accordanco spocific rgslriclions imposod by
donors or which have been raised by ihe Company lor particular purposes. The costs of raising and
administering such funds are charged against the specsfic lund. The aim and u58 of each restricted
fund is set out in the notes lo the financial statements.
Investment incomg. gains and losses are allocated to the appropriate fund.
1.4 Incorne
All income is ￿cOgnised once the Company has enlillemenl lo the income, il is probable that the
in¢omg will be received and the amotjnt ol inwme receivable can be meaSU￿d ￿liablY.
For legacies, entitlement is taken as the earfier of ihe date on which either.. the company is aware
that probate has been granted. the estate has been finalised and notification has been made by the
execulorlsl to the Trust that 8 dislribub.on wll be made. or when 8 dislribub.on is received from the
estste. Re¢eipt of a legacy, in whole or in part, is ￿lY ¢onsidèred probable when the amount Can be
measured reliably and the company has been notified ol the executorfs intention to make a
distribution. Where legacies have been notified to the company, or the company is aware of the
granting of probate. and the criteria for income recognition have not been mel, then the legacy is
treated as a contingent a5sel and di￿lOSed tf material.
Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tsx recoverable in relats.on to investtnent income 15 rewgnised at the time the inv851menl
incoma is receivable.
Page11

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1158 8ST ILrrc +11 D 111 P 14f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Aceountlng pollelès {contbnu•dl
1.5 Expgnditure
Expenditure is rec(NJnised once there is a legal or constructive obligation to make payments to a third
party, it is probable that settlement will be required and the amount of the obligation can measured
reliably.
All èxpènditure is accountèd lor on an accnJal$ basis. All expenses including support costs and
governance costs are allocated to the applicable expenditure headings.
Charitable activities and Governance cLJsts are costs incurred on the companys educational
operations. including SUPPK)rt costs and costs ￿l8￿"ng to the govem8nce of the company 8PPOrtion&d
lo ¢harilabl8 actsvibes.
All expenditure is inclusive of irrecoverable VAT.
1.6 Tanglblè fix•d a$$•ts and d*pr•¢latlon
Tangible fixed assets cosling £11￿ or more are capitslised.
Tangible fixed assets are initially recognised al cost. After recognition, under the cost model, tangible
rixed assets are measured al cost less accumulated depreciation and any accumulated irnpairmenl
losses. All costs incurred lo bring a tsngible fixe¢J asset into its intended working condits'on should be
includ9d in thg measurement of cosl.
DeprerAatson is charged so as lo allcrate the cLJsl of tsngible fixed assets less their residual value
over their eslimaled useful lives, .
Depreciatson is provideil lollwng bases:
Land and buildings
Plant and machinery
Fixtures and fittings
Equipment
Other fixed assets
10% siraight line
33&k slraighl line
33&A slraighl line
33Q/• Straight line
10% & 33% straighl lina
1.7 Investments
Investments are a fomi ol basic financial instrument and are intb'ally recognised at their transaction
value and subsequently measured at fair value as al the balance sheet date, using the closing quoted
market price. Investment gains and losses, wheiher realised or unrealised, are combined and shown
in the heading 'Gainslllossesl on investsnenls. in the Statement of Financial Activities incorporating
income and expenditure account.
1.8 For•lgn curr•ncl8s
Monetary assets and liabilities denominated in foreign currencjes a￿ translated into sterfing al rates
of exchange ruling al the balance sheet date.
Transactions in foreign currencies are translated into sterting at the rate ruling on the date of the
transaction.
Exchange gains and losses are recognised in the Statement of Fin8nci81 Activities incorporating
in¢om$ and expènditurè account
Page 12

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1159 8ST ILrrc +11 D 111 P 1Y26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Aceountlng pollelès {contbnu•dl
1.9 Interest receivable
Interest on funds held on deposit is induded when receivable and the amount can be measured
reliably by the Company; this is nomially upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
1.10 Dèbtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
1.11 Cash at bank and In hand
Cash at bank and in hand includes cash and short-terni highly liquid investments with a short maturity
ol three months or less Irom the date of acquisition or opening of the deposit or similar account.
1.12 Llabllltl•s ¥nd pr¢vl$lon$
Liabilities are recognised when there is an obligation at the Balance sheel dale as a result of a past
event. it is probable that a transfer of economic benefit will be required in 58ltlement, and the amount
ol the setuement can be eslimaled reliably.
Li8bilitlgs are recognised al Ihg amount Ihal ihg Company anlicipalos il will pay to Sgttle the dgbl or
the amount it has received as advanced Pa￿￿ents for the good$ or services it must provide.
1.13 Fln*n¢lal Instruments
The Company only has financial assgts and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial insinjments are initially recognised at transaction value and subsequently
measured at their seitlement value wlh the excepb'on ol bank loans which are subsequently
measured al amortised cost using the effective interest method.
Crltlcal aeeountlng ostlmat•s and ar•as of Judgment
The preparabon of the financial slalemenls requiTe5 management lo make judgements, eslimales and
assumptions that affect the 8mounls reFK>rte(I for assets and liabilities as at the balance sheet dale and
Ihg amounts reported for ￿venueS and expenses during the year. However. the nature of estimation
means that actual outcomes could differ from those estimates. The following judgements (apart from
those involving estimates) have had ihe most significanl effect on amounts recognised in Ihe financial
5tstements.
Critical accounting gstimales and assumpts'ons..
Tangible fixed assets (see note 111
Tangible fixed assets are depreciated over their useful live5 tsking into account residu81 values. where
appropriatè. Th8 actual lives of thè assèls and residual values arè ass8ssèd annually and may vary
depending on a number ol factors. Residual value assessments consider issues such as the remaining
life of the asset and Projected disposal values.
Page 13

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1159 8ST ILrrc +11 D 111 P 1V26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
In¢ome from donation$ and legacies
Unrestricted
funds
2020
Total
fund5
2020
Total
funds
2019
Donations including gift aid
TCD Bu5ine55
GH Travel
Oxfordshire Enterprises
198.163
5.488
198,163
5,488
224,354
45,945
10,215
1,140
203.651
203,651
281,654
Total 2019
281.654
281,654
Incom• from oth•r tradlng actlvltl•8
Incomt from fundralslng •v•nt$
Unr•strlct•d
funds
2020
Total
funds
2020
Total
funds
2019
Short term rental income
Local events and acts'vilies
Christian resotjrces
Other
1.200
66.732
1.045
5.500
1,200
66,732
1,045
5,$00
4,695
116,426
6,220
74.477
74,477
127,356
Total 2019
127.356
127,356
Page 14

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..1159 8ST ILrrc +11 D 111 P 17f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Investment income
Unrestricted
funds
2020
Total
fund5
2020
Total
funds
2019
Bank interest
776
776
3,416
Total 2019
3.416
3,416
Other Incomlng r•$ourcos
Unrestrlcted
fund$
2020
Total
funds
2020
Total
funds
2019
Other initialiv88
3.407
3,407
189
Total 2019
189
189
Analys1$ of •xp•ndlturn on ¢harltabl8 actlvltl
Summary by fund ty
R•strlct•d Unr•strlct•d
funds
funds
2020
2020
Total
funds
2020
Total
funds
2019
Direct costs
Govemance costs
11.159
334.356
3,450
345.515
3,450
708,429
4,703
11,159
337.806
348.965
713,132
Total 2019
206,414
506,718
713,132
Page 15

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12m 8ST ILrrc +11 D 111 P 1V26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Other expenditure
Unrestricted
funds
2020
Total
fund5
2020
Total
funds
2019
Mortgage interest
9.402
9,402
12,441
Total 2019
12.441
12.441
Analy$ls Of oxpondlture by a¢tlvltl•$
Actlvltles
undertaken
dlr•¢tly
2020
Support
¢o$t$
2020
Total
funds
2020
Total
funds
2019
Dlrect costs
Gov8rnanc8 costs
345,515
345,515
3,450
708,429
4,703
3.450
34S,515
3.450
348,965
713,132
Total 2019
708,429
4,703
713,132
Page 16

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12m 8ST ILrrc +11 D 111 P 1V26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Analysis of expenditure by activities Icontinuedl
Analysls af dlrect costs
Total
funds
2020
Tol81
funds
2019
A¢tlvltl•$
2020
Mgelings and Events
Donation to 8runstad Non¥ay
Cost of literature
Missionary lund donations
Premis8s costs
Bank charges
Computer and inlernel expenses
Poslage. stationary and telephone
Other
92.125
11.159
1.383
66.729
38.701
92,125
11,159
1,383
66,729
38,701
259,990
206,414
776
52,411
49,969
753
2,151
513
2,470
132,982
3.571
583
2.956
127.924
3,571
583
2,956
127,924
Depreci8tion ol equipmenl & property
345.515
345,515
708,429
Total 2019
708.429
708,429
Analys18 of support costs
Total
fund$
2020
Total
fund$
2019
A¢tlvltlè$
2020
Travgl costs
Subscripts'ons
Independent examineTS fees
315
435
2,700
315
435
1,505
414
2,700
2,784
3.450
3.450
4,703
Total 2019
4.703
4,703
Page 17

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12m 8ST ILrrc +11 D 111 P2￿28
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
10. Independent examinerfs remuneration
2020
2019
Fees p8yabltr lo the Companrfs independent ex8miner for the i[￿pendent
examination of the Companls annual accounts
2,800
2,784
11. Tangible fixed assets
Fr••hold
property
Plant and
Offlcè Oih•r flx•d
machinery equipment
assets
Total
C¢$t ¢r valuatlon
At 1 January 2020
Additions
825.720
37,501
11,242
17,539
14,618
267,848
16.090
1,148,808
41,950
Al 31 December 2020
825.720
48,743
32,157
283.938
1,190,558
D•pre¢latlon
At 1 January 2020
Charge for the yoar
536,682
82.572
9,876
7,670
14,113
3,918
165,840
33.764
726,511
127.924
At 31 Decgmber 2020
619.254
17,546
18,031
199.604
854,435
N•t book value
Al 31 December 2020
206,466
31,197
14,126
84,334
336.123
Al 31 December 2019
289.038
27.625
3,426
102,008
422,097
12. Flx¢d a$$•t Inv•$tm•nt$
Investments
subsldlary
Unllst•d
companles Investments
Total
Cost or valuatlon
At 1 January 2020
Addrtions
839.272
839.272
At 31 December 2020
839,272
839.278
Page 18

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12nl 8ST ILrrc +11 D 111 P21f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
Principal $ubsidiarios
The following were subsidiary undertakings of the Company.
Names
Company
number
Holding
TCD Business Limited
Oxfordshire Enterprises Limited
GH Travel Limited
06451996
07360963
09410676
100%
100¥.
100/.
The aggre9ate of the share capilal and reserves as at 31 December 2020 and the profil and loss for the
subsidiaries lor the year were as followed..
Names
Aggr•gat•
of sharg
capital and
reserves
TCD Btjsiness Limited
Oxfordshire Enterprises Limited
GH Travel Limited
All three subsidiaries had a profil 8nd loss balance of £nil In the year wth GH Travel Limlled and
Oxfordshire Enterprises Limiled being domiant in thg year.
13. Debtors
2020
2019
Trade deblors
Amounts owed by group undertakings
Prepayments and accrued income
3,238
9,710
17,099
25,817
26,231
30,913
52,626
Page 19

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12nl 8ST ILrrc +11 D 111 P22f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
14. Creditors.. Amount$ falling due within one year
2020
2019
Bank loans
Trade creditors
33,366
1,017
30,327
1,994
Amounts owed to group undertakings
Other Creditors
Accruals and deferred income
6,692
11,754
3,870
29,552
52,831
65,743
15. Credltors.. Amoun1$ falllng due aftor more than ono year
2020
2019
Bank loans
244,051
280,702
The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the
reporting dale is..
2020
2019
Repayable by instalments
72,979
109,630
72,979
109,630
The loan is for a mortgage secured over the propety purchased during the 2013. Repayments on the
loan have begun with inleresl being paid al the base rate plus 2.95%.
Page 20

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12nl 8ST ILrrc +11 D 111 P2Y26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
16. Statsment of funds
Statsmènt of funds - current year
Balance at
31
De¢omb•r
2020
Balance at I
January
2020
Incomè Exp8ndltur8
Unr•$trl¢t¢d funds
D8signat8d funds
Designated Funds
425.556
425,556
G•n•ral lund$
General Funds
240,850
282,311
1347,2081
175.953
Total Unrostrlctod funds
666,406
282,311
1347,2081
601,509
R¢¥trlct•d fund•
Restricted Funds
751.866
111,1591
740,707
Total of funds
1,418,272
282,311
1358,3671 1,342,216
Page 21

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12fft 8ST ILrrc +11 D 111 P24f26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
16. Statsment of funds (continued)
Statsmènt of funds - prlor year
Balance at
31
December
2019
88lance at
1 January
2019
Transfers
inlout
Income Expendilure
Unr•$trl¢t¢d funds
D8signat8d funds
Designated Funds
425.556
425,556
G•n•ral lund$
General Funds
353.361
412.615
1519.1591
15,9671
240,850
Total Unrostrlctod funds
778,917
1519.1591
15,9671
666,406
R•strlct8d funds
Reslricled Funds
9S2.313
1206.4141
5,967
751,866
Total ol lund$
1,731,230
1725,573)
1,418,272
17. Analysls of net ass¢t$ htween fvnds
Analysls of net assets between funds- current ￿rIOd
Restricted Unrestricted
fvnds
funds
2020
2020
Total
fund$
2020
Tangible fixed assets
Fixed asset investments
336.123
336,123
839,278
839.278
1277,0101
463,697
152,8311
152,8311
1244,0511 {244.051}
Current asseis
Creditors due wthin one year
Creditors due in more than one year
740.707
Total
740,707
601,509
1,342.216
Page 22

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12fft 8ST ILrrc +11 D 111 P2Y26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
17. Analysis ol net assets between funds Icontinuedl
Analysls of nat assèts b8tw8•n funds- prior wrlod
Restricted Unrestricted
funds
funds
2019
2019
Total
funds
2019
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
422,097
422,097
751.866
590,748
1.342,614
165,7431
165,7431
1280,7021 1280,7021
Total
751.866
666,406
1.418,272
18. R¢¢on¢Sllatlon of net mov•m•nt In funds to net ¢a$h flow from op•ratlng actlvltlès
2020
2019
Nel expgndilure lor the peric4J18s per Slatemenl of Financial Activiligs)
176,0561 1312,9581
Adjustments for:
Depreciation charges
Dividends, interests and rents from invesim8nis
Decrease in debtors
Increaselldecreasel in creditors
127,924
17761
21,713
115,9511
132,982
13,4161
53,402
16,916
Not cash provlded byllusod In) operatlng act5vltles
56,854
1113,0741
19. Analy$ls of ¢a$h and ¢a$h •qulval•nts
2020
2019
Cash in hand
432,784
1,289,988
Total cash and cash equivalents
432,784
1,289,988
Page 23

Tran6action Rgf. 4LN&XPVK.4HRH 29 a)21 10..12fft 8ST ILrrc +11 D 111 P2V26
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA ¢ompany limit￿ by guarant¢¢l
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
20. Analysis of changes in net debt
At31
December
2020
January
2020 Cash flows
Cash al bank and in hand
Debt due within 1 year
D8bt due after 1 year
1.289,988
130,3271
1280,7021
1857,2041
13,0391
36.651
432.784
133,3661
{244,0511
978,959
1823,5921
155,367
21. R•lat•d party tran8actlons
In common with many Church org8nisalion8, trustees make a significant financial contribution lo the
charity. These donations a￿ made as part of nomial giving by Church members and il would not be
practical to quantsty thg amount donatod.
Brunstad Christian Church Didcol IBCCDI has a wholly owned trading Subsidiary TCD Business Limited
which made donations 01 £5.488 12019.. £45,945) to the charitsble company in the current accounting
period. Al the year end BCCD was owed £1,46612019.. £7,9451 by TCD Business Limited.
BCCD has a wholly owned trading subsidiary Oxfordshire Enterprises Limited which made donations of
£nil 12019.. £1,140) to the charitable company in the currenl accounting period. At the year end BCCD
was owe(1 £212019.. £4391 by Oxfordshire Enlerprises Limited.
BCCO has a wholly owned trading subsidiary GH Travel Limrted which made donations of £nil 12019..
£10,215) to ihe charitable company in Ihe current accounting period. Al the year end BCCD was owed
£nil12019'. £8,715) by GH Travel Limited.
22. Controlllny party
The ultsmate conlrolling party is the Board of Trustees as detailed on page 1 of the financial statements.
Page 24