Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 1127
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 2022

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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
CONTENTS
Page
Refgrgncg and administrativa dgtails of the charityi its Trustegs and advisgrs
Trustees. report
Independent examiner's report
Statement of financlal actlvltles
Balance sheet
9-10
Statement of cash flows
Notes to the financial statements
12-25

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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2022
Trustees
Ms Gro Jacobs (resigned 22 February 20231
Ms Linda Heaven
Mr Louis Peter Van As lappoinled 22 February 20231
Mr Paul Heaven
Ms Lucy Savage
Company registered number
06739587
Charity registered number
1128133
Registered office
Garden House, Mihon Hill, Steventon, Abingdon, Oxfordshire, OX13 6AF
Chief executive officer
David Heaven
Accountants
James Cowper Kreslon, Reading Bridge House, George Street, Reading, Berkshire, RG18LS
Bankers
HSBC, 186 Broadway, Didcot. Oxfordshire, OX11 8RP
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
The Trustees Iwho are also directors of the charity for the purposes of the Companies Act) present their annual
report together with the financial statements of Brunstad Christian Church Didcol Ilhe company) for the year
ended 31 December 2022. The Trustees confirm that the Annual report and financial statements of the company
comply with the current statutory requirements, the requirements of the companls governing document and the
provisions of the Statement of Recommended Practice ISORPI, applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
leffective 1 January 20191. Since the company qualifies as small under section 383, the strategic report reqLJired
of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report)
Regulations 2013 is not required.
STRUCTURE, GOVERNANCE AND MANAGEMENT CONSTITUTION
The company is registered as a charitable company limited by guarantee and was sel up by a Memorandum of
Association on 3 November 2008. The Articles of Association were updated in December 2011 to reflect the
latest guidelines and to provide that voting of the board should be unanimous where not specified otherwise by
the companies acts.
The company is conslitLJted under a Memorandum of Association dated 3 November 2008 and is a registered
charity number 1128133.
The principal object of the company is to 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 co-opted under the
terms of the Articles of Association. As the need arises the existing Iruslees will continue to identify potential
candidates from the active church members based on their involvement and skills. Many church members take
responsibility for activities or projects in the church, and this gives us a pool of possible candidates with known
skills.
POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Appropriate webinars and courses to improve and update trustee knowledge are highlighted to all Iruslees and
feedback from those attending is shared with the whole group.
ORGANISATIONAL STRUCTURE AND DECISION MAKING
The management of the company is the responsibility of the Trustees who are elected and co-opted under the
terms of the Articles of Association. The board of trustees meets al least 9 limes a year and meetings include a
financial update, development considerations and any other significant decisions.
At the AGM in September, Lucy Savage retired as a trustee by rotation in accordance with the articles and
offered themselves for reappointment, which was unanimously approved.
On 22 February 2023, Gro Jacobs resigned as Iruslee, and Louis Van As was appointed as trustee.
OBJECTIVES AND ACTIVITIES
ACTIVITIES FOR ACHIEVING OBJECTIVES
The trustees have paid due regard lo 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
laughl to feel responsible to contribute to the welfare of society, to respect the authorities in the country, and lo
show genuine care for their neighbours and the environment.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
The charity holds regular Christian meetings, and arrange the following activities aimed al specific groups..
Three Sunday School groups for 3-5, 6-8 and 9-11 year olds
Bible studies for tweens
Weekly youth meeting for 13-36 year olds
Sport I leisure lime activities113-25 years)
Footb811 Iraining14-12 years)
Weekly activities club18-11 years and 12-18 years)
Contributed with acting, directing, script writing, dubbing and translating of Christian media conlenl
Develop leadership and management skills by involvement in and planning of church events and activities
We contribute financially to international missionary work and support a multilingual Christian website
Iww.aclivechrislianity.orgl both financially and by conlribuling 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 have
contributed conlenl lo the site, either in written form or as video interviews. Several of our members also
volunteer their lime lo provide English sublilling and dubbing on the Brunslad TV channel, enabling English
speaking people around the world lo access the content.
ACHIEVEMENTS AND PERFORMANCE
REVIEW OF ACTIVITIES
In 2022 there were no significant improvements lo the property.
Regular general meetings are held on Sundays with three concurrent children's meetings held alongside.
Youth meetings are held weekly for 13-36-year-olds. The regular activities clubs continue 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 to develop a range of skills ranging from maintenance lo media and event planning.
Our media team continues lo be involved in Iranslaling and dubbing the conlenl of the channel from Norwegian
so that English speakers all over the wodd can watch and listen lo conlenl in English.
Our youth group participated in a TV based bible study during the Spring of 2022. This included bela lesling a
new bible themed video game developed by BCC Media, which we had also been involved in dubbing. Many of
the youth group also travelled to Norway for four Christian International Youth Activity camps held throughout the
year. The camps offer young people allending from all over the world a broad range of activities during the day
and brings them together in the evenings for interesting bible studies, meetings and other events aimed at
edification and building fellowship.
The trading subsidiary TCD saw a recovery in business activity following a few quiet years impacted by covid-19.
TCD Business donated £53,82412021'. £19,654).
FINANCIAL REVIEW
We closed the year with nel assets of £1,194k 12021.. £1,283kl having raised £516k {2021.' £378kl during the
year, in addition to spending £605k12021.' £437kl on charitsble activities and governance costs. The increase in
income was due lo increased donations, standing orders and increased business donations. The increase in
spending was due lo an increase in events, aclivilies, property costs and increased donations to global
missionary work.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
PRINCIPAL RISKS AND UNCERTAINTIES
The trustees have evaluated the risks facing the charity and these fall into two main areas, financial and people.
Raising sufficient income to meet our operating costs, and lo maintain a sound financial basis for expected
future growth is a key risk. Our income regulady 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
lo 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 other organisalion that 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 normally aim lo hold £20,000 for emergency spend and a further £20,000 lo cover seasonal
fluclualions in our current account.
Amounts for use over a longer lime frame are moved to interest bearing accounts. During the year £12,414
{2021.' £64,470) of reserves was invested in improvements to our property and other fixed assets.
Our policy is to build reserves sufficient to allow us lo develop facilities which will further our objectives over a
horizon of al least twenty years and lo reduce our reliance on debt funding. We ideally plan to take a maximum
of 50Q/o debt funding for building projects.
Currently we are partway through the saving cycle and therefore have funds 12022.. £1,141,979 and 2021=
£1,141,979) saved for future development and projects. Vve anticipate this to be used in..
small and medium development projects in the short to medium term12023-20271
a major development al our main premises, Garden House, currently expected lo start in 2028.
donating funds lo charitable projects being carried out by like-minded organisations which further our
objectives. We held funds for this purpose al the year-end in order to support spectfic projects as the need
arises.
Our preferen￿ is to adopt 8 SOCI81 investment approach lo the reserves in order to apply them for 81igned
charitable purposes until such time as we need lo use them. This is covered in more detail in the next section.
INVESTMENTS POLICY
As our reserves policy noted above has involved us holding significant funds careful consideration has been
given to our investment policy. Our policy is to seek to hold our funds in a combination of..
interesl-bearing cash accounts as a low risk and accessible funds12022.' £355,292 and 2021.. £386,462)
low to moderate risk charitsble investment INOK 1 Om loan with an interest rale of 5 /01
TRUSTEES. RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of Brunslad Christian Church Didcol for the purposes of company lawl are
responsible for preparing the Trustees. Report and the financial ststemenls in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees lo prepare financial slalements for each financial year. Under company law
the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair
view of the stsle 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
stslements, the Trustees are required to..
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
select suitable accounting policies and then apply them consistently.,
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 concem basis unless it is inappropriate lo presume that the
charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain
the charitable companls transactions and disclose with reasonable accuracy al any time 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 members of the board of Trustees and signed on their behalf by..
Mr Paul Heaven
ITrusleel
Dale..
27 September 2023
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2022
Independent Examiner's Raport to the Trustees of Brunstad Christian Church Didcot
report to the charity Trustees on my examination of the accounts of the Company for the year ended 31
December 2022.
Responsibilities and Basis of Rgport
As the Trustees of the Company land 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 AcV}-
Having satisfied myself 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 Company's
accounts carried out under section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination
I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act.
Independent Examiner's Statement
Since the Company's gross income exceeded £250,000 your examiner musl be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of Institute of Chartered AccoLJntanls in England and Wales, which is one of the listed b(Idies.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act.,
or
the accounts do not accord with those records,. or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a 'lrue and faiv view which is not a maller considered as part of
an independent examination- or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities applicable lo charitie5 preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021.
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 lo enable a proper understanding of the accounts to be reached.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
This report is made solely lo the Companls Trustees, as a body, in accordance with Part 4 of the Charities
IAccounts and Reportsl Regulations 2008. My work has been undertaken so that I might stale to the Company's
Trustees those matters l am required lo stale to them in an Independent examinerfs report and for no other
purpose. To the fullest exlenl permitted by law, I do not accept or assume responsibility lo anyone other than the
Company and the Company's Trustees as a body, for my work or for this report.
Signed..
Mr Alexander Peal
P,
Dated.. 27 Septetnber 2023
Bsc (Honsl FCA DChA
James Cowper Kre$ton
Chartered Accountsnls and Statutory Auditor
Reading Bridge House
George Street
Reading
Berkshire
RG18LS
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT}
FOR THE YEAR ENDED 31 DECEMBER 2022
Restricted Unrestricted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Donations and legacies
Other trading activities
Investments
Other income
318,310
91,864
42.902
63.235
318,310
91,864
42.902
63.235
225,355
73,116
51,717
27,801
Total income
516,311
516,311
377,989
Expenditure on:
Charitable activities
Other expenditure
595.388
9.781
595.388
9.781
429,346
7,788
Totsl expenditure
605.169
605.169
437,134
Net movement in funds
188.858)
188.858)
159,1451
Reconciliation of funds..
Total funds brought forward
Nel movement in funds
740,707
542,364
188,8581
1,283,071
188,8581
1,342,216
159,1451
Total funds carrled fonvard
740.707
453.506
1,194.213
1,283,071
The notes on pages 12 to 25 form part of these financial statements.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
REGISTERED NUMBER: 06739587
BALANCE SHEET
AS AT 31 DECEMBER 2022
2022
2021
Note
Fixed assets
Tangible assets
Investrnenls
11
12
136.098
839,278
262,461
839,278
975.376
1,101,739
Current assets
Debtors
Cash at bank and in hand
13
92,207
355,292
78,936
386,462
447.499
465,398
Creditors.. amounts falling due wthin one
year
14
{50,2551
174,9181
Net current assets
397.244
390,480
Total assets less current1SabSlltles
1,372.620
1,492,219
Creditors.. amounts falling due after more
than one year
15
{178,407)
1209,1481
Total net assets
1,194.213
1,283,071
Charity funds
Reslri¢led funds
Unrestricted funds
16
16
740.707
453.506
740,707
542,364
Total funds
1,194.213
1,283,071
The Company was entitled lo 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 acknowledge their responsibilities for complying with the requirements of the Act w(th respect lo
accounting records and preparation of financial slalements.
The financial statements have been prepared in accordance wth the provisions applicable to entities subject lo
the small companies regime.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
REGISTERED NUMBER: 06739587
BALANCE SHEET ICONTINUEDI
AS AT 31 DECEMBER 2022
The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by=
P4ulWw8Tr27W￿2So￿ID￿LL5TIUfC tll
Mr Paul Heaven
Trustee
Dale.. 27 September 2023
The notes on pages 12 to 25 form part of these financial statements.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Cash flows from operating activities
Nel cash used in operating activities
(30,9171
44,845
Cash flows from investing activities
Dividends. interests and rents from investments
Proceeds from the sale of tangible fixed assets
Purchase of tangible fixed assets
Purchase of investments
42,902
4,683
2,810
164,4701
(12,4141
Net cash provided byllused in) investing aetivities
30,488
156.977)
Cash flows from financing activities
Repayments of borrowing
(30,7411
134,1901
Net cash used in financing activities
130,7411
134,1901
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
(31,1701
386,462
146.322)
432,784
Cash and cash equivalents at the end of the year
355,292
386,462
The notes on pages 12 to 25 form part of these financial statements
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policias
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 102)
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in 8c¢ordance with the Financial Reporting Standard 8ppIic8ble in the UK
and Republic of Ireland IFRS 1021 leffeclive 1 January 2019}, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Brunstad Christian Church Didcot meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recognised at historical Cost or transa¢lion value unless otherwise
ststed 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 lo £10 per member of the company.
1.3 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the Company and which have not t)een designated for other
purposes.
Designated funds comprise unrestricted funds that have been sel aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance wlh specific reslriclions imposed by
donors or which have been raised by the Company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
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 entitlement to the income, il is probable that the
income will be received and the amount of income receivable can be measured reliably.
For leg8cies, entillemenl is taken as the earlier of the dale on which either.. the company is aware
that probate has been granted, the eslale has been finalised and notification has been made by the
executorlsl lo 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 p8rt, is only considered probable when the amount can be
measured reliably and the company has been notified of the executorts 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 ￿e0gnItiOn h8ve not been met, then the legacy is
treated as a contingent asset and disclosed if material.
Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income lax recoverable in relation lo investment income is recognised at the lime the investment
income is receivable.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policias Icontinuodl
1.5 Exponditur8
Expenditure is recognised once there is a legal or constructive obligation lo make payments lo a third
paty, it is probable that settlement wll be required and the amount of the obligation can measured
reliably.
l expenditure is accounted for on an accrLJals basis. All expenses including support costs and
governance costs are allocated to the applicable expenditure headings.
Charitable activities and Governance costs are costs incurred on the companls educational
operations, including support costs and costs relating to the govemance of the company apportioned
to charitable activities.
l expenditure is inclusive of irrecoverable VAT.
1.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £1000 or more are capitalised.
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible
fixed assets are measured al cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred lo bring a tangible fixed asset into ils intended working condition should be
included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, Ljsing the straight-line method.
Depreciation is provided on the followng bases..
Land and buildings
Plant and machinery
Fixtures and fittings
Equipment
Other fixed assets
1 OO/y slraighl line
33O/y slraighl line
33O/y slraighl line
33O/y slraighl line
100/. & 330/0 Straight line
1.7 Investments
Investments are a form of basic financial instrument and are initially recognised at their transaction
value and subsequently measured at fair value as at the balance sheet date, using the closing quoted
market price. Investment gains and losses, whether realised or unrealised, are combined and shown
in the heading 'Gainslllossesl on investrnenls, in the Slalement of Financial Activities incorporating
income and expenditure account.
1.8 Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates
of exchange ruling al the balance sheet date.
Transactions in foreign currencies are translated into sterfing at the rate ruling on the date of the
transaction.
Exchange gains and losses are recognised in the Statement of Financial Activities incorporating
income and expenditure account.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policias Icontinuodl
1.9 Intgrost recaivabla
Interest on fLJnds held on deposit is included when receivable and the amount can be measured
reliably by the Company., this is normally upon notification of the interest paid or payable by the
institution with whom the funds are deposited.
1.10 Debtors
Trade and other debtors are recognised at the selllemenl 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-lerm highly liquid investrnenls with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
1.12 Liabilities and provisions
Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past
event, it is probable that a transfer of economic benefit wll be required in setllemenl, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Company anticipates il will pay to settle the debt or
the amoLJnt it has received as advanced payments for the goods or services it musl provide.
1.13 Financial instruments
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
measured al their settlement valLJe with the exception of bank loans which are subsequently
measLJred al amortised cost using the effective interest method.
Critical accounting estimates and areas of judgment
The preparation of the financial statements reqLJires management lo make judgements, estimates and
assLJmplions that affect the amounts reported for assets and liabilities as al the balance sheet dale and
the amounts reported for revenues and expenses during the year. However, the nature of estimation
means that actual outcomes could differ from those estimates. The followng judgements lapart from
those involving estimalesl have had the most significant effect on amounts recognised in the financial
statements.
Critical accounting eslimales and assumptions..
Tangible fixed assets (see note 111
Tangible fixed assets are depreciated 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.
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BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Income from donations and18gacios
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Donations including gift aid
TCD Business
264,486
53,824
264,486
53,824
205,701
19,654
318,310
318,310
225,355
Total 2021
225,355
225,355
Income from other trading activities
Income from fundraising events
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Short term rental income
Local events and activities
Christian resources
6,735
82,339
2,790
6,735
82,339
2,790
3,875
68,101
1.140
91,864
91,864
73,116
Totsl 2021
73,116
73,116
Page 15

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 18127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Investmgnt incom
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Investment income
Bank interest
42,230
672
42,230
672
46,146
5,571
42,902
42,902
51,717
Totsl 2021
51,717
51,717
Other incoming resources
Unrestricted
fvnds
2022
Total
funds
2022
Total
funds
2021
other inilialives
63,235
63.235
27,801
Totsl 2021
27,801
27,801
Analysls of expendlture on charltable actlvltles
Summary by fund type
Unrestrlcted
funds
2022
Total
2022
Total
2021
Direct costs
Governance costs
589,470
5,918
589,470
5,918
424,673
4,673
595,388
595,388
429,346
Totsl 2021
429,346
429,346
Page 16

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 19127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Other oxpenditur
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Mortgage interest
9,781
9,781
7,788
Total 2021
7,788
7,788
Analysls of expendlture by actlvltles
Activities
undertaken
directly
2022
Support
costs
2022
Total
funds
2022
Total
funds
2021
Direct costs
Governance costs
589,470
589,470
5,918
424,673
4,673
5,918
589,470
5,918
595,388
429,346
Totsl 2021
424,673
4,673
429,346
Page 17

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 20127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Analysis of expenditur8 by activities Icontinuedl
Analysis of direct costs
Total
funds
2022
Total
funds
2021
Activities
2022
Meetings and Events
Cost of literature
Missionary fund donations
Premises costs
214,320
2,532
140,003
88,015
536
214,320
2,532
140,003
88,015
536
121,514
97,636
60,167
22
Bank charges
Computer and inlernel expenses
Postage, stationary and telephone
Other
2,402
3,038
11531
138,777
2,402
3,038
(1531
138,777
6,761
3.251
Depreciation of equipment & property
Gain on disposal of fixed assets
135,478
11561
589,470
589,470
424,673
Totsl 2021
424,673
424,673
Analysis of support costs
Total
funds
2022
Totsl
funds
2021
Activities
2022
Travel costs
Subscriptions
Independent examinerfs fees
2,198
350
3,370
2,198
350
3,370
1,636
301
2,736
5,918
5,918
4,673
Total 2021
4,673
4,673
Page 18

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 21127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
10.
Independent 8xaminar's remuneration
2022
2021
Fees payable lo the Company's independent examiner for the independent
examination of the Companls annual accounts
Fees payable lo the Company's independent examiner in respect of=
Preparation of the Company's annual accounts
1,140
870
2,130
2,010
11. Tan9ible fixed assets
Freehold
property
Plant and
machinery
Office Other fixgd
equipment
assets
Total
Cost or valuation
At 1 January 2022
Additions
825.720
49,856
8,850
54,943
3,301
321,699
263
1,252.218
12.414
At 31 December 2022
825.720
58,706
58,244
321.962
1,264.632
Depreciation
At 1 January 2022
Charge for the year
701.826
82.572
27,343
11,339
28,128
13,105
232,460
31.761
989.757
138.777
At 31 December 2022
784.398
38,682
41,233
264,221
1,128.534
Net book value
At 31 December 2022
41.322
20,024
17,011
57,741
136.098
At 31 December 2021
123,894
22,513
26,815
89,239
262,461
Page 19

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 22127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
12.
Fixed assat investments
Investments
Sn
subsidiary
Unlisted
companies Investments
Total
Cost or valuation
Al 1 January 2022
839.272
839.278
At 31 December 2022
839.272
839,278
Principal subsidiaries
The following were subsidiary undertakings of the Company..
Namos
Company
number
Holding
TCD Business Limited
Oxfordshire Enterprises Limited
GH Travel Limited
06451996
07360963
09410676
100/0
100°/0
100'/0
The financial results of the subsidiaries for the year were..
Namos
Aggregate
of share
capital and
rgsgrvgs
TCD Business Limited
Oxfordshire Enterprises Limited
GH Travel Limited
All three subsidiaries had a profit and loss balan￿ of £nil in the year wth GH Travel Limited and
Oxfordshire Enterprises Limited being dormant in the year.
13. Debtors
2022
2021
Trade debtors
1,315
6,824
84,068
6,638
6,654
65,644
Amounts owed by group undertakings
Prepayments and accrued income
92,207
78,936
Page 20

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 23127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
14.
Creditors.. Amounts falling duo within ona year
2022
2021
Bank loans
Trade creditors
31,819
7,380
34,079
17,766
Amounts owed lo group undertakings
Other creditors
Accruals and deferred income
1,090
9,964
4,573
18,498
50,255
74,918
15.
Creditors.. Amounts falling due after more than one year
2022
2021
Bank loans
178,407
209,148
The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the
reporting dale is..
2022
2021
Repayable by inslalments
19,312
41,680
19,312
41,680
The loan is for a mortgage secured over the property purchased during the 2013. Repayments on the
loan have begun with interest being paid at the base rate plus 2.950/0.
Page 21

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 24127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
16.
Statgmgnt offunds
Statgmgnt offunds- current year
Balance at
31
December
2022
Balanca at 1
January
2022
Income Expenditure
Unrestrlcted funds
Designated funds
Designated Funds - all funds
401.273
401.273
General funds
General Funds - all funds
141.091
516.311
1605,1691
52.233
Total Unrgstrictgd fvnds
542,364
516.311
1605,1691
453.506
Restricted funds
Restricted Funds- all funds
740,707
740.707
Total of funds
1,283,071
516.311
1605,1691
1,194.213
Page 22

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 25127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
16.
Statgmgnt of funds Icontinuedl
Statgmgnt offunds- prioryoar
Ealance at
31
December
2021
Balance al
1 January
2021
Income
Expenditure
Unrestrlcted funds
Designated funds
Designated Funds - all funds
425,556
124,2831
401,273
General funds
General Funds - all funds
175,953
377,989
1412,851 }
141,091
Total Unrgstrictgd fvnds
601,509
377,989
1437,134}
542,364
Restricted funds
Restricted Funds- all funds
740,707
740,707
Total of funds
1,342,216
377,989
1437,134)
1,283,071
The restrirted fund is reslricled to the development of the freehold propety. A major development al the
main premises, Garden House, is Currently expected to start in 2028.
17.
Analysis of ngt assets betwggn funds
Analysis of ngt assets bgtwggn funds - Currgnt year
Restricted Unrestricted
funds
funds
2022
2022
Total
fvnds
2022
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
136,098
98,571
447,499
150,2551
1178,407}
136.098
839.278
447,499
150,255)
{178.407)
740,707
Total
740,707
453,506
1,194.213
Page 23

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 26127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
17.
Analysis of net assgts botwo8n funds {continugdl
Analysis of net assgts botwo8n funds- prioryear
Restricted Unreslricled
funds
funds
2021
2021
Total
funds
2021
Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Creditors due in more than one year
262,461
98,571
465,398
174,9181
1209,148}
262,461
839,278
465,398
174,9181
(209,1481
740,707
Total
740,707
542,364
1,283,071
18.
Reconciliation of net movement in funds to net cash flow from operating activities
2022
2021
Nel expenditure for the year las per Statement of Financial Acliviliesl
{88.8581
159,1451
Adjustments for-
Depre¢ialion charges
Dividends, interests and rents from investments
Increase in debtors
138,777
142,9021
{13,2711
(24,6631
135,322
146,1801
13,0431
17,891
Increaselldecreasel in creditors
Net cash provided byllusad in) operating activities
130,9171
44,845
19. Analysls of cash and cash equlvalents
2022
2021
Cash in hand
355,292
386,462
Total cash and cash equivalents
355,292
386,462
Page 24

Virtualsigrhalure Transaction Rel. T38C-QD57.Q9AP 27 Sep 2023 09.40.36 8ST IUTC *110 111 P 27127
BRUNSTAD CHRISTIAN CHURCH DIDCOT
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
20.
Analysis of changes in net debt
At1
January
2022 Cash flows
At31
December
2022
Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
386.462
134,0791
{209.148)
(31,1701
2,260
30,741
355.292
131,8191
{178.407)
143.235
1,831
145.066
21.
Related party transactions
In common with many Church organisations, trustees make a significant financial contribution to the
Charity. These donations are made as part of normal giving by Church members and it would not be
practical lo quantify the amount donated.
Brunslad Christian Church Did¢ot {BCCDI has a wholly owned trading subsidiary TCD Business Limited
which made donations of £53,82412021.. £19,654) lo the charitable company in the current accounting
period. Al the year end BCCD was owed £6,82412021.. £6,654) byTCD Business Limited.
BCCD has a wholly owned trading subsidiary Oxfordshire Enterprises Limited. Al the year end BCCD was
owed £212021.. £21.
22.
Controlling party
The ultimate controlling paty is the Board of Trustees as detailed on page 1 of the financial statements.
Page 25