Charity Registration No. 1131232
BETEL ROMANIAN PENTECOSTAL CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022
BETEL ROMANIAN PENTECOSTAL CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
| Trustees | Mr B Hrab |
|---|---|
| Mr C Hrab | |
| Mr D Soimaru | |
| Mr A Sarban | |
| Mr C Pomohaci | |
| Mr S Martincu | |
| Charity number | 1131232 |
| Principal address | 22 Woodridge Way |
| Northwood | |
| HA6 2BE | |
| Independent examiner | Yashlal P Hindocha, BA, FCA |
| Chartered Accountants and Statutory Auditors | |
| 34 Queensbury Station Parade | |
| Edgware | |
| Middlesex | |
| HA8 5NN | |
| Bankers | HSBC Bank Plc |
| P O Box 41 | |
| 28 High Street | |
| Uxbridge | |
| UB8 1BY |
BETEL ROMANIAN PENTECOSTAL CHURCH
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Independent examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the financial statements | 7 - 14 |
BETEL ROMANIAN PENTECOSTAL CHURCH
TRUSTEES' REPORT
FOR THE YEAR ENDED 30 JUNE 2022
The trustees present their annual report and financial statements for the year ended 30 June 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's trust deed, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Objectives and activities
The Charity's objects are set out in the Trust Declaration of 2009. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities and setting the grant making policy for the year. There has been no change in these during the year.
The objects of the Charity for the benefit of the public are:
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To advance the Christian faith in accordance with the Statement of Beliefs.
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To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support and - To advance education.
The trustees must use the income and may use the capital of the Charity in promoting the Objects.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
Activities to achieve the objectives for public benefit:
The Charity offered spiritual services, financial and moral support to families and individuals and donations to other organisations for missionary work.
Achievements and performance
How our programmes deliver public benefit :
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We continued our successful association with Kenton Baptist Church who kindly offered to share the church premises every week.
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The charity offered services during the week and over the course of the period that was beneficial and spiritually fulfilling for our community.
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We offered financial support to families and individuals from our congregation and families in Romania such as funeral expenses, living costs. etc.
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We are still working on projects where large families are in need of extra space and we continued this project to support as many families as possible. We restarted the building works at the Unit in Romania. We renewed the contract for renting the industrial unit in Romania (Comesti-Targu Jiu) as a deposit and place where all the items donated by church members and other supporters can be organised and distributed where necessary.
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We continued the project where church members visited hundreds of poor families in Romanian villages giving boxes of food and provided counselling support.
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We invited and had Pastors, choir singers and other guests to preach and entertain the congregation.
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On ease of lockdown, Sunday schools recommenced usual classes by preaching and educating the children about the Bible and how to live life well including good values and ethics. At the end of the year, books and small gifts were given to acknowledge their dedication and achievements. We have also organised Sunday School Seminar for developing teachers skills from our congregation and other Romanian Churches.
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During the year, music classes recommenced and were being conducted as usual at the Church following ease of lockdown per government guidelines.
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We had a day out in a hired place with the Church members having different activities.
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We organised groups of singers from our congregation who visited other Romanian churches in England and Wales.
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BETEL ROMANIAN PENTECOSTAL CHURCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
Financial review
During the year, the Charity received Donations of £91,867 (2021 - £68,933) and Collection of £44,618 (2021 - £35,290). All these receipts were unrestricted.
During the year, the Charity paid grants to individuals of £4,740 (2021 - £7,095) and spent on support and missionary work amounting to £38,536 (2021 - £44,644).
It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The principal funding sources of income are donations and collection during services.
The Trust has a very conservative, risk free approach on investments and hence the funds are kept only in current or interest bearing bank accounts.
The trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Plans for the future
Charity continues to offer spiritual services, support families and individuals and other charities for missionary work. It is committed to providing music lessons, good values and ethics to enhance the future of the younger generations.
Structure, governance and management
The Charity was established by a charitable trust deed on 26 June 2009.
The trustees who served during the year and up to the date of signature of the financial statements were: Mr B Hrab
Mr C Hrab Mr D Soimaru Mr A Sarban Mr C Pomohaci Mr S Martincu
The Trustees are appointed by a resolution passed by a simple majority at a meeting of the Spiritual Leadership. Every future trustee is required to sign a declaration of willingness to act as a Trustee of the Charity before he or she is eligible to vote at any meeting of the Trustees. All Trustees are required to subscribe and adhere to, in belief and lifestyle, the Statement of Beliefs. If there are trustees who are not members of the Spiritual Leadership then their role is confined to the management and administration of the Charity in accordance with the provisions of the Trust Deed and of the general law.
All trustees give their time freely and no remuneration is paid.
The Charity has the first Spiritual Leadership comprising five leaders who then appoint successors. Governance and Management are as described above. The trustees are required to hold at least two meetings each year. The quorum at the meeting is two or one-half of the total number of Trustees, whichever is greater.
The Trustees have the powers to appoint a Chair, Treasurer, Committees and other honorary officers to help in the administration of the Charity.
Funds held as custodian trustee
One of the trustees, Mr Andrei Sarban, holds the cash balances on behalf of the Charity.
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BETEL ROMANIAN PENTECOSTAL CHURCH
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the Board of Trustees and signed on its behalf by
Mr B Hrab
Trustee Dated: 29 April 2023
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BETEL ROMANIAN PENTECOSTAL CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BETEL ROMANIAN PENTECOSTAL CHURCH
I report to the trustees on my examination of the financial statements of BETEL ROMANIAN PENTECOSTAL CHURCH (the Charity) for the year ended 30 June 2022.
Responsibilities and basis of report
As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Yashlal P Hindocha, BA, FCA
Chartered Accountants and Statutory Auditors 34 Queensbury Station Parade Edgware Middlesex HA8 5NN
Dated: 29 April 2023
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BETEL ROMANIAN PENTECOSTAL CHURCH
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2022
| Unrestricted Restricted funds funds 2022 2022 Notes £ £ Income and endowments from: Donations and legacies 3 136,485 - Investments 4 117 - Other income 5 4,000 - Total income 140,602 - Expenditure on: Charitable activities 6 141,032 (1,043) Net (expenditure)/income for the year/ Net movement in funds (430) 1,043 Fund balances at 1 July 2021 369,079 46,859 Fund balances at 30 June 2022 368,649 47,902 |
Total Unrestricted Restricted funds funds 2022 2021 2021 £ £ £ 136,485 104,223 - 117 35 - 4,000 655 - 140,602 104,913 - 139,989 107,798 - 613 (2,885) - 415,938 371,964 46,859 416,551 369,079 46,859 |
Total 2021 £ 104,223 35 655 104,913 107,798 (2,885) 418,823 415,938 |
|---|---|---|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
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BETEL ROMANIAN PENTECOSTAL CHURCH
BALANCE SHEET
AS AT 30 JUNE 2022
| Notes Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Income funds Restricted funds 14 Unrestricted funds |
2022 £ 926 419,478 420,404 (9,840) |
£ 5,987 410,564 416,551 47,902 368,649 416,551 |
2021 £ 923 418,057 418,980 (8,040) |
£ 4,998 410,940 |
|---|---|---|---|---|
| 415,938 | ||||
| 46,859 369,079 |
||||
| 415,938 |
The financial statements were approved by the Trustees on 29 April 2023
Mr B Hrab Trustee
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022
1 Accounting policies
Charity information
BETEL ROMANIAN PENTECOSTAL CHURCH is a registered charity, number 1131232, and is constituted under a Trust Deed dated 26th June 2009 which is the governing document. The principal address is 22 Woodridge Way, Northwood, HA6 2BE.
1.1 Accounting convention
The financial statements have been prepared in accordance with the Charity's trust deed, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.
The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.
Restricted funds
Restricted funds are those that can only be used for restricted purposes within the objects of the Trust. Restrictions arise when specified by donors or when funds are raised for particular restricted purposes.The purposes and the uses of the restricted funds are set out in the notes to the accounts.
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
1 Accounting policies
(Continued)
1.4 Incoming resources
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the receipt.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5 Resources expended
Charitable activities include donations paid to individuals, institutions and support costs paid to further the objectives of the charity.
Governance costs represent those costs of the strategic management of the charity and of complying with constitutional and statutory requirements.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures, fittings & equipment 25% p.a. on a reducing balance basis
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Foreign exchange
Transactions denominated in foreign currencies are recorded at the rate ruling at the date of the transaction.
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. All differences are included in net outgoing resources.
1.12 Taxation
The Church is an exempt charity within the meaning of Schedule 2 of the Charities Act 1993 and as such is a charity within the meaning of Section 506(1) of the Taxes Act 1988. Accordingly, the Church is potentially exempt from taxation in respect of income or capital gains received within categories covered under Section 505 of Taxes Act 1988 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied exclusively for charitable purposes.
The Church receives no such exemption in respect of Value Added Tax.
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
2 Critical accounting estimates and judgements
In the application of the Charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3 Donations and legacies
| Donations and gifts Collection plate |
2022 £ 91,867 44,618 136,485 |
2021 £ 68,933 35,290 |
|---|---|---|
| 104,223 |
4 Investments
| Unrestricted funds 2022 £ Interest receivable 117 5 Other income 2022 £ Gift aid claims received 4,000 Corona Virus Job Retention Scheme Grants - 4,000 |
Total 2021 £ 35 |
|---|---|
| 2021 £ - 655 |
|
| 655 |
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2022
6 Charitable activities
| Depreciation and impairment Grant funding of activities (see note 7) Share of support costs (see note 8) Share of governance costs (see note 8) Analysis by fund Unrestricted funds Restricted funds 7 Grants payable Other Grants to individuals |
2022 £ 1,996 4,918 75,914 57,161 139,989 141,032 (1,043) 139,989 2022 £ 179 4,739 4,918 |
2021 £ 1,666 12,400 49,023 44,709 |
|
|---|---|---|---|
| 107,798 | |||
| 107,798 - |
|||
| 107,798 | |||
| 2021 £ 5,304 7,096 |
|||
| 12,400 |
Grants paid include donations to individuals for purposes which are in line which with the Charity's objectives.
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
8 Support costs
| Staff costs Exchange (gains)/losses Missionary work costs Church guests costs Sunday school meeting costs Bibles, books and gifts costs Support costs heading 5 Accountancy Legal and professional Rent Printing, postage and telephone Bank charges and general expenses Analysed between Charitable activities |
Support costs Governance costs £ £ - - - (34) 38,536 - 21,207 - 6,553 - 1,024 - 8,594 - - 2,400 - - - 64,189 - 861 - (10,255) 75,914 57,161 75,914 57,161 |
2022 £ - (34) 38,536 21,207 6,553 1,024 8,594 2,400 - 64,189 861 (10,255) 133,075 133,075 |
2021 Basis of allocation £ 3,565 179 44,644 2,728 1,651 - - 4,650 Governance 450 Governance 32,530 Governance 1,085 Governance 2,250 Governance 93,732 93,732 |
|---|---|---|---|
Support costs include expenses incurred for Church guests to advance the Christian faith. Church guests expenses include travelling, subsistence and other expenses for Pastors, choir singers and groups to preach and entertain the congregation.
Bank charges and general expenses include refund of bank charges received amounting to £15,175 (2021 - £nil).
Governance costs includes payments to the independent examiner of £2,400 (2021- £4,650) for accounting and reporting fees.
9 Trustees
None of the trustees (or any persons connected with them) received any remuneration.
10 Employees
The average monthly number of employees during the year was:
| 2022 | 2021 |
|---|---|
| Number | Number |
| - | 1 |
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2022
| 10 Employees Employment costs Wages and salaries There were no employees whose annual remuneration was more than £60,000. |
(Continued) 2022 2021 £ £ - 3,565 |
(Continued) 2022 2021 £ £ - 3,565 |
|---|---|---|
| 11 | Tangible fixed assets | ||
|---|---|---|---|
| Fixtures, fittings & equipment | |||
| £ | |||
| Cost | |||
| At 1 July 2021 | 38,276 | ||
| Additions | 2,985 | ||
| At 30 June 2022 | 41,261 | ||
| Depreciation and impairment | |||
| At 1 July 2021 | 33,278 | ||
| Depreciation charged in the year | 1,996 | ||
| At 30 June 2022 | 35,274 | ||
| Carrying amount | |||
| At 30 June 2022 | 5,987 | ||
| At 30 June 2021 | 4,998 | ||
| 12 | Debtors | ||
| 2022 | 2021 | ||
| Amounts falling due within one year: | £ | £ | |
| Other debtors | 926 | 923 | |
| 13 | Creditors: amounts falling due within one year | ||
| 2022 | 2021 | ||
| £ | £ | ||
| Trade creditors | - | 600 | |
| Accruals and deferred income | 9,840 | 7,440 | |
| 9,840 | 8,040 |
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BETEL ROMANIAN PENTECOSTAL CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2022
14 Restricted funds
| Movement | Movement | ||||||
|---|---|---|---|---|---|---|---|
| in funds | in funds | ||||||
| Balance at | Incoming | Balance at |
Incoming | Balance at | |||
| 1 July 2020 | resources | 1 July 2021 | resources | 30 June | |||
| £ | £ | £ | £ | 2022 £ |
|||
| Restricted funds | 46,859 | - | 46,859 | 1,043 | 47,902 | ||
| 15 | Analysis of net assets between funds | ||||||
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| funds | funds | funds | funds | ||||
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||
| £ | £ | £ | £ | £ | £ | ||
| Fund balances at 30 | |||||||
| June 2022 are | |||||||
| represented by: | |||||||
| Tangible assets | 5,987 | - | 5,987 | 4,998 | - | 4,998 | |
| Current assets/(liabilities) | 362,662 | 47,902 | 410,564 | 364,081 | 46,859 | 410,940 | |
| 368,649 | 47,902 | 416,551 | 369,079 | 46,859 | 415,938 |
16 Related party transactions
During the year, living support grant amounting to £500 (2021 - £6,000) was paid to one of the Trustees, Mr C Pomohaci.
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