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Registered number: 06739587
Charity number: 1128133
BRUNSTAD CHRISTIAN CHURCH DIDCOT
(A company limited by guarantee)
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
CONTENTS
Page
Roference and administralive details of tho charity. its Trustsos and advisors
Trustees, report
Indepeiideiit ¢xamineT'S report
Statement of financial activities
Balance shaet
9-10
Statement of cash flows
11
Notes to the financial staternents
12-25

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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustees
Ms Gro Jacobs
Ms Linda Heaven
Mr Knut Haukelidsaeter (resigned 15 September 2021 }
Mr Paul Heaven
Ms Lucy Savage
Company registered number
06739587
Charity registered number
1128133
Registered office
Garden House, Milton Hill, Stevenlon, Abingdon, Oxfordshire, OX13 6AF
Chief executive officer
David Heaven
Accountants
James Cowper Kreston, Reading Bridge House, George Street, Reading, Berkshire, RG1 8LS
Bankers
HSBC. 186 Broadway, Didcot. Oxfordshire, OX118RP
Page 1

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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The Trustees {who are also directors of the charity for the purposes of the Companies Act) present their annual
report together Mfjlh the financial statements of Brunstad Christian Church Didcol (the company) for the year
ended 31 December 2021. The Trustees confim that the Annual report and financial statements of the company
comply wth the current statutory requirements. the requirements of the companls goveming document and the
provisions of the Statement of Recommended Practice ISORPI, applicable lo charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(effeGtive 1 January 2019}. sin￿ the wmpany qualifie5 a5 small under seGtion 383, the stralegiG report iequired
of medium and large companies under The Companies Acl 2006 (Stralegic Report and Direclorfs Report)
Regulations 2013 is not r&]uired.
STRUCTURE, GOVERNANCE AND MANAGEMENT CONSTITUTION
The company is registered as a charitable company limited by guarantee and was set up by a Memorandum of
Association on 3 November 2008. The Articles of Association were updated in December 2011 to refflect the
latest guidelines and to provide that voting of the board should be unanimous where not specified olherwse by
the companies acts.
The company is constituted under a Memorandum of Association dated 3 November 2008 and is a registered
charity number 1128133.
The principal object of the company is lo promote the furtherance of the Christian faith and support the
development of young people.
METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the company is the responsibility of the Trustees who are elected and ¢o-OPted under the
terms of the A￿CleS of Association. As the need arises the existing trustees Mfjll continue to identify potential
candidates from the active church members based on their involvement and skills. Many church members take
responsibility for activitie5 or project5 in the church, and this gives us a pool of possible candidates wth known
skills.
POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Appropriate webinars and courses to improve and update trustee kno￿edge are highlighted to all trustees and
feedback from those attending is shared Mqth the whole group.
ORGANISATIONAL STRUCTURE AND DECISION MAKING
The management of the company is the responsibility of the Trustees are elected and co-opted under the
terms of the Articles of Ass(￿latiOn. The board of Irustees meets al least 9 limes a year and meetings include a
ffinan￿al update, development eonsideralions and any other significant decisions.
At the AGM in September Knut Haukelidsaeter retired as a trustee.
OBJECTIVES AND ACTIVITIES
ACTIVITIES FOR ACHIEVING OBJECTIVES
The trustees have paid due regard to the Charity Commission's guidance on public benefit and strongly believe
that holding Christian services and other activities detailed in this report provide public benefit. Individuals are
taught to feel Tesponsible lo contiibule lo the welfare of society, to respect the authorities in the country, and to
show genuine care for their neighbours and the environment.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
The charity holds regular Christian meetings, and arrange the following activities aimed at speafic groups..
Two Sunday School groups for 4-7 and 8-12 year old5
Weekly youth meeting for 13-36 year olds
Bible studies for hveens
Sport I leisure time activities {13-25 years)
Fc*)tball training14-12 years}
Weekly activities ctub18-11 years and 12-18 years)
Encourage creative arts using music and drama script writing and productÉon.
Develop leadership and management skills by i￿01vement in and planning of church events and activities
We contribute financially to intemats'onal missionary work and SUPF)Ort a multilingual Chiislian website
{ww.acts'vechristianity.org} both finanaally and by contributing conlenl. We have decided that il is more effective
to support this global resource than maintain Olsr own local web presence. Several of our members have
contributed content to the site, either in written fonm or as video inleNiews. Several of our members also
volunteer their time to provide English subtitling and dubbing on the Brunstad TV channel. enabling English
speaking people around the worfd lo access the content.
ACHIEVEMENTS AND PERFORMANCE
REVIEW OF ACTIVITIES
In 2021 a range of improvements have been made to the property. Renovation work was completed in the
upslairs youth room. Ihe end field was levelled and drainage ditches Installed to solve the issue of flLK)ding after
heavy rain.
Due to Covid restrictions meetings and events were held online for the start of 2021. The children were able to
follow along wth online meetings and bible stories broadcast on the Brunstad TV channel. Our media team were
involved in Iranslaling and dubbing the content of the channel from NopNegian so that English speaking children
all over the worfd could watch and listen to content in English.
Youth meetings are held weekly for 13-36-year-olds. and many were held online during the lockdowns. The
regular activities clubs continue on a Tuesday evening for 8-11-year-olds, whilst the 12-18-year-olds are also
provided wth a variety of activities and given the opportunity to develop a range of skills ranging from
maintenance lo media and event planning.
The charity carried out a range of other activities during the period for those attending Ihe church, wthin the
covid restrictions.
Our youth group participated in a TV based bible study during the Spring of 2021.
Due lo travel and Covid restrictions, 3 of the 4 seasonal youth camps were either held locally. or online Iwlhin
homes during lockdownl and were able to travel to the Autumn camp in Norway. A broad range of activities were
a￿anged during the day, and in the evening, bible studies, meetings and other events were held.
The trading subsidiary TCD had another quiet year due to the impact of covid-19 on the hospitalty industry.
although did see an improvement compared to 2020. TCD Business donated £19.654 {2020: £5,488).
FINANCIAL REVIEW
We closed the year with net assets of £1,283k {2020-. £1,342k) having raised £378k {2020= £282kl during the
year, in addition lo spending £437k12020-. £358k) on charitable activities and governance costs. The increase in
income was mainly due to interest received on the charitable investment and a record collection towards
missionary work. The increase in spending was split across more meetings and event5 over the summer perio
when covid restrFCtions were relaxed. plus increased donations to missionary work and other propety costs.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
PRINCIPAL RISKS AND UNCERTAINTIES
The trustees have evaluated the risks fa￿ng the charity and these fall into ￿ main areas, financial and people.
Raising SLrffiuent income lo meet our operating costs, and to maintain a sound financial basis for expected
fiJture groMI(h is a key risk_ Our income regularty exceeds our expectations, we have a significant cash balance,
and the members of the charity continue to be highly engaged in our mission, so this risk is currently considered
to be low.
On the people side, much of our activity is focussed on children and young people, and therefore we face the
same risks as every olher organisalion that provides servi￿5 to those groups. We manage this risk through a
Child Proteclion Prcgram including enhanced DBS checks and regular training. This risk is cuffently considered
to be low.
RESERVES POLICY
We would nomially aim to hold £20.000 for emergency spend and a further £20.000 to cover seasonal
fluctuations in our current account.
Amounts for use over a longer lime frame are moved to interest bearing accounts. During the year £64,470
{2020'. £41,950} of reserves was invested in improvements to our propety and other fixed assets.
Our policy is to build Teseryes sufficient lo allow us to develop facilities which wqll further our objectives over a
horizon of at least trNenty years and to reduce our reliance on debt funding. We ideally plan to take a maximum
of 50% debt funding for building projects.
CU￿entlY we are pafvay through the saving cycle and therefore have funds 12021.. £1,141,979 and 2020:
£1,166,263) saved for future development and projects. We anti￿pate this to be used in=
small and medium development projects in the short to medium temi12022-2026)
major development at our main premises, Garden House, currently expected to start in 2027.
donating funds to charitable projects being carried out by like-minded organisations which further our
objectives. We held funds for this purpose at the yearend in order to support specffic projects as the need
arises.
Our preference is to adopt a social investment approach to the reserves in order to apply them for aligned
charitable purposes until such time as we need to Use them. This is covered in more detail in the next Section.
INVESTMENTS POLICY
As our reserves policy noted above has involved us holding s￿n￿leant fijnds careful consideration has been
given to our investment policy. Our policy is to seek to hold our fvnds in a combination of=
interest-bearing cash accounts as a low risk and accessible fund5 (2021.. £386.462 and 2020.. £432,784)
low to moderale risk charitable investment {NOK 1 Om loan with an interest rate of 5%}
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of Brunstad Christian Church Didcot for the purposes of company lawl are
responsible for preparing the Trustees. Report and the finanaal statements in accordance wth applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare ffinaneial statements for each financial year. Under company law
the Trustees musl not approve the financial statement5 unless they are satisfied that they give a true arKI fair
view of the state of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditure, of the charitable company for that period. In preparing these financial
statements, the Trustees are required lo=
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
(A company limited by guarantee)
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
select suitable accounting policies and then apply them consistenty.,
observe the methods and principles in the Charities Statement of Recommended Practice..
make judgments and accounting estimates that are reasonable and prudent,.
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitsble company will continue in operation.
The Trustees are responsible for keeping adequate acL¥Junting records that are sufficient to show and explain
the charitsble company's transactions and disclose viith reasonable accuracy al any lime the financial position of
the charitable company and enable them to ensure that the financial statements comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the member5 of the board of Trustees and signed on their behalf by..
Mr Paul Heaven
Trustee
Dale=
27 September 2022
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
Independent Examiners Report to the Trustoes of Brunstad Christian Church Didcot
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31
December 2021.
Rosponsibilities and Basis of Report
As the Tru5tee5 of the Compally land its directors for the purposes of company law} you are responsible for the
preparation of the accounts in accordance wth the requirements ofthe Companies Act 20061'the 2006 Art).
Having satisfied myself that the accounts of the Ccrnpany are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examinaliDn, I report in respect of my examination of the Companls
accounts carried out under section 145 of the CharitEs Act 2011 1.the 2011 Act'l. In carrwng out my examination
I have followed the Directions given by the Charity Commission under sects'on 14515Kb} of the 2011 Act.
Independent Examineffs Statement
Since the Companys gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualtfied to undertake the examination because l am a member
of lftstitute of Chartered Accountsnts in England and Wales. which is one of the listed bodies.
I have completed my examination. I confirm that no matters have Gome to my attention in GonneGtion with the
examination giving me cause lo believe-
accounting records were nol kept in respect of the Company as required by section 386 of the 2006 Art
or
the accounts do not accord with those records" or
the accounls do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement thal the accounts give a Irue and fairf view which is not a matter considered as part of
an independent examination.. or
the accounts have not been prepared in accordance wsth the methods and principles of the Statement of
Recommended Practice for accounting and repo￿ng by charities applicable lo charities preparing their
accounts in accordance with the Financ¢al Reporting Standard applicable in the UK and Republic of
Ireland IFRS 102).
I have no concems and have come across no other matters in connection wth the examination to ￿lch
attention should be drawn in this report in order to enable a proper Ltnderstanding of the accounts to be reached.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
This report is made solely to the Companls Trustees, as a body, in accordance with Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might stale to the Compan¥s
Trustees those matters l am required to state to them in an Independent examinerfs repK)rt and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the
Cotnpany and the Conipan/5 Tiustee5 a5 a body. for tny work or for Ihi5 report.
Signed:
P.
Dated= 3 October 2022
Mr Alexander Peal
Bsc {Honsl FCA DChA
James Cowper Kreston
Chartered Accountants and Slatutory Auditor
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 DECEMBER 2021
Restricted Unrestricted
funds
funds
2021
2021
Total
funds
2021
Total
funds
2020
Note
Income from:
Donations and legacies
other trading actimlies
Investments
Other income
225.355
73.116
51,717
27,801
225,355
73,116
51,717
27,801
203,651
74,477
776
3.407
Total income
377.989
377,989
282.311
Expenditure on:
Charitable activities
429,346
7,788
429,346
7,788
348,96S
9,402
Other expenditure
Total oxpenditure
437.134
437,134
358.367
Net rnovem8nt in funds
159.Id5)
{59.1451
178.056)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
740,707
601,509
159.145)
1,342,216
{59,1451
1.418,272
176,056)
Total funds carried forward
740,707
542.364
1,283,071
1,342.216
The notes on pages 12 to 25 fom part of these financial ststements.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
REGISTERED NUMBER: 06739587
BALANCE SHEET
AS AT 31 DECEMBER 2021
2021
2020
Note
Fixed assets
Tangible assets
Investments
262,461
839,278
336,123
839,278
12
1,101.739
1.175,401
Current assets
Debtors
13
78,936
386,462
30,913
432,784
Cash at bank and in hand
465,398
463,697
Creditor5.' amounts falling due wthin one
year
14
(74,9181
152,8311
Net current assets
390,480
410.866
Total assets less current liabilities
1,492,219
1,586,267
Creditors= amourrts falling due after more
than one year
15
(209,148)
1244,051)
Total net assets
1,283,071
1,342,216
Charity funds
Restricted funds
16
740.707
542,364
740,707
601,509
Unrestricted funds
16
Total funds
1,283,071
1,342.216
The Company was entrtled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with
section 476 of Companies Act 2006.
The Trustees a¢knO￿edge their responsibilits'es for complwng with the requirements of the Act wth respect to
accounting records and preparation of financial stalements.
The financial ststemenls have been prepared in accordance with the Provisions applicable to entities subject to
the small companies regime.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
(A company limited by guarantee)
REGISTERED NUMBER: 06739587
BALANCE SHEET ICONTINUEDI
AS AT 31 DECEMBER 2021
The financÈal statements were approved and authorised for iswe by the Trustees and signed on their behalf by..
Mr Paul Heaven
Trustee
Dale=
27 September 2022
The notes on pages 12 to 25 fomi part of these financial statements.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2021
2021
2020
Cash flows from operating activitios
Nel cash used in operating activities
44,845
,854
Cash flows from investing activities
Dividends, interests and rents from investments
Proceed5 from the sale of tangible fixed asset5
Purchase of tangible fixed a5setS
Purchase of investments
4,683
2.810
164,470)
776
141,950)
1839.272)
Not cash used in investing activitios
156,977}
1880.4461
Cash flows from financing activities
Repayments of borrowng
134,190)
133,612)
Nei cash used in financing activitias
134,190)
133,6121
Change in cash and cash equivalents in the year
146.322)
1857.2041
Cash and cash equivalents at the beginning of the year
432,784
1,289,988
Cash and cash equivalents al the end of the year
386,462
432,784
The notes on pages 12 to 25 fomi part of these financial statements
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting polieies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP {FRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland {FRS 1021 leffeclive 1 January 2019}, the Finanaal Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
BNnstad Christian 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 othernise
stated 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 of the company.
1.3 Fund accounting
General funds are unreslricled fvnds which are available for use at the discretion of the Trustees in
furthe4an￿ of Lhe general objectives of tlie Coinpaiiy and Nvliith have not beeii designated for oU*i
purposes.
Designated funds comprise unrestricted funds that have ￿en sel aside by the TNstees for particular
purposes. The aim and use of each designated fund is sel out in the notes to the financial
statements.
Restrtcted funds are fvnds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged again51 the specific fund. The aim and use of each restricled
fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
1.4 Income
All income is recognised once the Company has entrf(lement to the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
For lega￿e5, entiuement is taken as the earlier of Ihe date on whith either". the Company is aware
that probate has been granted, the estate has been finalised and notification has been made by the
execulorls) to the Trust that a distribution will be made. or when a distribution is received from the
estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can
measured reliably and the company has been notsfied of 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 met. then the legacy is
treated as a contingent asset and disclosed rf materÉal.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donaticn.
Income lax recoverable in relatron to investment income is recognised at the time the investment
income is receivable.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting polieies {continuodl
1.5 Expenditure
Expenditure is recognised once there is a legal Of constructive obligation to make payments to a third
party. it is probable that settlemetrt will be required and the atnouTrt of the obligation Gan measur
reliably.
AJI expenditure 15 accounted on an accruals basi5. AJI expense5 including suppjrt Costs and
governan￿ cost5 are allocated to the applicable expenditure headings.
Charitable activities and Governance costs are costs incurred on the compan￿$ educakn.onal
operations, including support costs and costs relating to the govemance of the company apportioned
to charitable activitr"es.
All expenditure is inclusive of I￿eCoVerab￿ VAT.
1.6 Tangible fixed assets and depreciation
Tangible fixed assels costing £1000 or more are capitalised.
Tangible fixed assets are initially recryJni5ed at cost. After recognition. under the cost model, tangible
fixed a5set5 are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs inCL[￿ed to bring a tangible fixed asset into its intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocatè the cost of tangible fixed assets less their residual value
over their estimated useful lives,
Depreciation is provided on the following bases:
Land and buildings
Plant and machinery
Fixtures and fittÈngs
Equipment
Other fixed assels
10% straight line
33% straight line
33% straight line
33% straight line
10% & 33fr1fr straight line
1.7 Invostments
Investments are a fom of basic financial inslTument and are initially reeognised at their transaction
value and Subsequently measured al fair value as at the balance sheet dale, using the dosing quoted
market price. Investment gains and losses. whether realised or unrealised, are combined and shown
in the heading 'GairksII105se51 on investments, in the SLitement of Financial Activities incorporating
income and expenditure account.
1.8 Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterting at rates
of exchange ruling at the balance sheet date.
Transactions in fO￿Ign Cufrencies are translated into sterfing at the rale ruling on the dale of the
transacts'on.
Exchange gains and losses are reccgnised in the Statement of Financial Activities inc(¥porating
income and expenditure account.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting polieies {continuodl
1.9 Interest ro¢eivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Cotnpany," this 15 nornially uwn notifiGation of the interest paid or payable by the
institution with whom the funds are deposited.
1.10 Debtor5
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid nel of any trade discounts due.
1.11 Cash at bank and in hand
Cash at bank and in hand indudes cash and SI￿rt-tem1 highly liquid investrnents Mqlh a short maturity
of three monlhs or less from the date of acquisilion or opening of the deFx)sit or similar account.
1.12 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it 15 probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates it wll pay to settle the debt or
the amount it has received as advanced payments for the goods or seNices r( musl provide.
1.13 Financial instrurnents
The Cornpany only has financial assets and finanaal liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised al transaction value and subsequenlty
measured at their settlement value wth the exception of bank loans which are subsequenty
measured at amortised cost using the effective interest method.
Critical accounting estimates and areas of judgment
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and
the amounts rewrted for revenues and expenses during the year. However, the nature of estimation
means that actual outcomes could differ from those estimates. The followng judgement5 (apart from
those involving estimates} have had the most significant effect on amounts recognised in the financial
statement5.
Critical accounting estimates and assumptions..
Tangible fixed assets (see note 11}
Tangible fixed assets are depr￿ated over their useful lives taking into account residual values, where
appropriate. The actual lives of the assets and residual values are assessed annually and may vary
depending on a number of factors. Residual value assessments consider issues such as the remaining
life of the asset and projected disposal values.
Page 14

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'43 BSTIUTC 411 D111 P 17127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Ineoma from donations and legacies
Unrestricied
funds
2021
Total
funds
2021
Total
funds
2020
Donations including gfft aid
TCD Business
205.701
19,654
205.701
19.654
198.163
5.488
225,355
225.355
203,651
Total 2020
203,651
203,651
Income frorn other trading activities
Income frorn fundraising events
Unrestricted
funds
2021
Total
funds
2021
Total
funds
2020
Short term rental income
Lctal events and activities
3,875
68,101
1.140
3.875
68.101
1.140
1.200
66.732
1.045
5.500
Christian resources
Other
73,116
73,116
74,477
Total 2020
74.477
74,477
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VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'44 BSTIUTC 411 D111 P 18127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Investmenl income
Unrestricied
funds
2021
Total
funds
2021
Total
funds
2020
Investment income
46,146
5,571
46.146
5.571
Bank interest
776
51,717
51,717
776
Total 2020
776
776
Other incoming rosources
Unrestricied
funds
2021
Total
funds
2021
Total
funds
2020
Other initiatives
27.801
27,801
3,407
Total 2020
3,407
3,407
Analysis of oxponditure on charitable activities
Summary by fund typo
Restricted Unrestricted
funds
funds
2021
2021
Total
funds
2021
Total
funds
2020
Direct Costs
Governance costs
424.673
4,673
424.673
4.673
345.515
3.450
429,346
429.346
348.965
Total 2020
11,159
337,806
348,965
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VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'44 BSTIUTC 411 D111 P 19127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Other axpendituro
Unrestricied
funds
2021
Total
funds
2021
Total
funds
2020
Mortgage interest
7,788
7.788
9.402
Total 2020
9,402
9,402
Analysis of oxpenditure by activitias
Activities
undertaken
directly
2021
Support
costs
2021
Total
funds
2021
Total
funds
2020
Direct C051s
424,673
424.673
4.673
345,515
3.450
Governance costs
4,673
424,673
4,673
429,346
348,965
Total 2020
345,515
3,450
348,965
Page 17

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'44 BSTIUTC 411 D111 P 20127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Analysis of oxponditure by activities (continued)
Analysis of direct cosis
Total
funds
2021
Total
funds
2020
Activities
2021
Meeting5 and Event5
Donation lo Brunstsd NO￿aY
Cost of literature
121.514
121.514
92.125
11.159
1.383
66,729
38,701
384
3,571
583
2.956
127.924
Missionary fund donations
Premises costs
97,636
60,167
22
6,761
3,251
97.636
60,167
22
6.761
3.251
Bank charges
Computer and internet expense5
Postage. ststionary and telephone
Other
Depreciation of equipment & property
Gain on disposal of fixed assets
135,478
11561
135.478
1156)
424,673
424.673
345.515
Total 2020
345,515
345,515
Analysis of support costs
Total
funds
2021
Total
funds
2020
Activitie5
2021
Travel costs
1.636
301
2.736
1,636
301
2.736
315
Subscriptions
Independent examiners fees
435
2.700
4,673
4,673
3,450
Total 2020
3,450
3,450
Page 18

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'45 BSTIUTC 411 D111 P 21127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
10.
Indepandent examinarfs remuneration
2021
2020
Fees payable to the Companys independent examiner for the independerrt
examlnatlon of the Companys annual accounts
2.010
1,900
Fees payable to the CoMpan￿S independent examiner in respect of:
Preparation of the Companls annual accounts
870
11.
Tangible fixed assets
Freehold
property
Plant and
rnachinery
Office
equipment
Other fixed
assets
Total
Cost or valuation
At 1 January 2021
Additions
Dispo3al3
825,720
48.743
3,923
12,810)
32,157
22,786
283.938
37,761
1.190,558
64,470
12,8101
At 31 December 2021
825.720
49.856
321.699
1.252,218
Deprociation
At 1 January 2021
Charge for the year
On disposals
619.254
82.572
17.546
9.953
1156)
18.031
10.097
199.604
32.856
854.435
135,478
11561
At 31 December 2021
701,826
27,343
28,128
232,460
989,757
Net book value
At 31 December 2021
123,894
22.513
26.815
89.239
262.461
At 31 December 2020
206,466
31,197
14,126
84.334
336,123
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VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'45 BSTIUTC 411 D111 P 22127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
12.
Fixed asset investments
Investments
in
subsidiary
Unlisted
companles Investmenis
Total
Cost or valuation
At 1 January 2021
839.272
839.278
At 31 December 2021
839.272
839.278
Principal subsidiarios
The foilowng were subsidiary undertakings ofthe Company..
Nam85
Company
number
Holding
TCD Business Limited
Oxfordshire Enterprises Limited
GH Travel Limited
06451996
07360963
09410676
100°/0
100%
100%
The finanaal results of the subsidiaries for the year were:
Names
Aggregate
ofshare
capital and
reSe￿8S
TCD Business Limited
Oxfordshire Enterprises Limited
GH Travel Limited
Al three subsidiaries had a profrt and loss balance of £nil in the year wth GH Travel Limrted and
Oxfordshire Enterprises Limited being domianl in the year.
13.
Debtors
2021
2020
Trade debtors
6.638
6.654
65,644
3.238
1.444
26,231
Amounts owed by group undertakings
PrepayTnents and accrued income
78,936
30,913
Page 20

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41..46 BSTIUTC 411 D111 P 22127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
14. Craditors: Amounts falling due wilhin one year
2021
2020
Bank loans
Trade creditors
Amounts owed to group undertakings
other creditors
AccNals and deferred income
34,079
17.766
33,366
1.017
4.573
18.498
6,692
11.754
74,918
52,831
15. Creditors: Amounts falling due after more than ono year
2021
2020
Bank loans
209.148
244,051
The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the
reporting date is..
2021
2020
Repayable by instalments
41.680
72,979
41.680
72,979
The loan is for a mortgage secured over the propety purchased during the 2013. Repayments on the
loan have begun wth interest being paid al the base rate plus 2.95%.
Page 21

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41..46 BSTIUTC 411 D111 P 24127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
16. stsiemeni of funds
Staiement of funds - Current year
Balanee at
31
Deeember
2021
Balanca at 1
January
2021
Incomo Exponditura
Unrestricted funds
Designated funds
Designated Funds- all funds
425,556
124.283)
401.273
General funds
General Funds- all funds
175,953
377.989
(412.851)
141,091
Total Unrestricted funds
601,509
377.989
(437.134)
542.364
Rgstrictod funds
Restricted Funds- all funds
740,707
740,707
Total of funds
1.342,216
377.989
(437.134)
1.283.071
Page 22

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'47 BSTIUTC 411 D111 P ￿27
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
16. stsiemeni of funds {continuad)
Staiement of funds - prior year
Balance at
31
December
2020
Balance at
1 January
2020
Income Expenditure
Unrestricted funds
Designated funds
Designated Funds
425.556
425.556
General funds
General Funds
240,850
282,311
1347,2081
175,953
Total Unrestricted funds
666,406
282.311
(347,2081
601.509
Rostrictod funds
Restricted Funds
751,866
111,1591
740,707
Total of funds
1,418,272
282,311
1358,3671
1,342,216
17. Analysis of net assets between ￿ndS
Analysis of net assets botwean funds- currant yoar
Restricted Unrestricted
funds
funds
2021
2021
Total
funds
2021
Tangible fixed assets
Fixed asset investments
262,461
839,278
1275.3091
174,9181
1209,1481
262,461
839,278
465.398
174,9181
1209.1481
Current assets
740.707
Creditors due wtthin one year
Creditors due in more than one year
Total
740,707
542,364
1.283,071
Page 23

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41.'47 BSTIUTC 411 D111 P 2e427
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
17. Analysis of nei assets between ￿ndS Iconiinued)
Analysis of net assats betwaan fun(ts - prior year
Restricted Unreslricted
fund5
funds
2020
2020
Total
funds
2020
Tangible fixed assets
Fixed asset investments
336.123
839.278
(277.0101
152,8311
1244,0511
336,123
839,278
463.697
152.831)
1244.051)
Current assets
Creditors due ￿thin one year
Creditors due in more than one year
740,707
Total
740,707
601,509
1,342,216
18.
Reconciliation of not movement in funds to net cash flow from operating activities
2021
2020
Net expenditure for the year las per Statement of Financial Activities)
159,145)
176,056)
Adjustments for".
Depreciation charges
Dividends. interests and rents from investments
Decreasel{increasel in debtors
Increaselldecreasel in creditors
135.322
146.180)
(3,043)
17,891
127.924
1776)
21,713
115,9511
Net cash provided by operating activities
44,845
56,854
19. Analysis of cash and cash equivalents
2021
2020
Cash in hand
386,462
432,784
Total cash and cash equivalents
386,462
432,784
Page 24

VrbJJkgun*urvTrarwoCbc￿ Ref. 8JPXH3&4GQK 27 Sep 2022 10..41'.47 BSTIUTC 411 D111 P 27127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
20. Analysis of changes in net debt
At31
Docember
2021
January
2021 Cash flows
Cash at bank and in hand
432,784
133,366)
(244.051)
146,322)
1713)
34.903
386,462
134,0791
1209.1481
Debt due wthin 1 year
Debt due after 1 year
155.367
112.132}
143.235
21.
Related party transactions
In common wqth many Church organisalions, trustees make a significant financial contribution lo the
charity. These donations are made as part of normal giving by Church members and it would not be
practical to quantlfy the amount donated.
Brun5tad Christian Church Didcot IBCCDI has a wholly owned trading subsidiary TCD Business Limited
which made donations of £19,654 12020.. £5.4881 to the charitable company in the current accounting
period. Al the year end BCCD was owed £6.65412020'. £1,466) by TCD Business Limited.
BCCD has a wholly owned trading subsidiary Oxfordshire Enterprises knmited. At the year end BCCD was
owed £2 {2020'. £21.
Controlling party
The ultimate controlling party is the Board of Trustee5 a5 detailed on page 1 of the financial statement5.
Page 25