Charity Registration Number 1131303 **City of Refuge Foursquare Gospel Church Report and Financial Statements 31 August 2022** ## **City of refuge Foursquare Gospel Church** **Reference and administrative details** **For the year ended 31 August 2022** |**Status**|City of refuge Foursquare Church is an| |---|---| ||unincorporated organisation registered with| ||the Charity Commission It is an affiliation of| ||Foursquare Church Great Britain| |**Governing document**|The organization was constituted under the| ||declaration of Trust Deed dated September| ||2007.| |**Address**|217 Handsworth Road, Sheffield S13 9BH| |**Charity number**|1131303| |**Trustees**|| ||Rev (Mrs) Abiodun Alabede (Chairman)| ||Mr Titus Abayomi| ||Mrs Bolanle Lamidi| ||Mr Daniel Williams| |**Bankers**|Barclays Bank Plc, City Office Sheffield| |**Independent Examiner**|Olugbenga Coker PhD FCCA FCA| ## **CITY OF REFUGE FOURSQUARE CHURCH** ## **BOARD OF TRUSTEES REPORT FOR THE YEAR ENDED 31[ST] AUGUST 2022** ## **Introduction** : City of Refuge Foursquare Church Sheffield is an unincorporated organisation registered with the Charity Commission. [1131303] Constituted under the declaration of Trust Deed dated September 2007. It is affiliated to Foursquare Church Great Britain with the Head office in Luton, Bedfordshire. It was set up to propagate the gospel of Jesus Christ in Sheffield and it’s environ. The organogram of the Charity is first the Board of Trustee who sets out and coordinates Policies, activities and administrative structure for running the Charity. Next is the Church Council which coordinates and sees to all spiritual activities of the Church. ## **Objective, activities and achievements** The Primary objective of the Charity is the advancement of Christian faith. Our aim is to reveal the Love of God through Jesus Christ all. We also aim to bring relief to the less privileged and needy in our community. We aim to reach out to the aged, the sick and those in condition of hardship or distress in order to protect and preserve their physical and mental wellbeing. We do all these to demonstrate the love of Jesus Christ through our different outreach programs, relevant practical helps, Bible teachings, Seminars, Conferences, Worship and Fellowship. We intend to achieve our objectives through all the above after being appraised by the Church Council. The Pastor of the Church in person of Rev Mrs Abiodun Alabede, an ordained Minister of Foursquare Church supported by the Church Council and departmental leaders continues to give faithful services to attain the objectives of the Charity. We thank God that we were able to resume our physical meetings and conferences this year. We still stream our programs live. Some of our weekly programs are still done virtually. The Bible club is now held in the Church, and this has been a blessing to our community. However, we have not been able to resume our Soup Kitchen. We had our AGM in March 2022. Rev Alabede has been privileged to start a weekly discipleship program with a Prisoner who is still serving his term. ## **Challenges and landmarks** The economic impact of COVID 19 and the general cost of living crisis affected the financial situation of members. This has impacted the Finance of the Church as shown in the reduction in income. ## **Future projections** We plan to continue to propagate the gospel of Jesus Christ and continue to demonstrate the love of God through our outreach programs and continue to support our community. We plan to: -Continue to network with other Christians in our Community -Hopefully, we will look into more opportunities to expand our Prison Ministry -Intensify our efforts to spread the gospel of Jesus Christ. ## **Financial review** The financial statements comply with the new FRS 102 Statement of Recommended Practice - Accounting and Reporting by Charities (SORP 2015). During the year under review City of Refuge Foursquare Church received income of £64,204 a decrease of 7% on income received in the previous year (£69,240 in 2021). The charity's overall expenditure in 2022 amounted to £55,857 a 38% increase from the previous year (£40,398 2021). The operating result was a surplus of £8,347 for the year on the general funds (£28,842 in 2021) ## **Reserves** The Board of Trustees considers that there are sufficient reserves held at the year end to mitigate any downturn in future income. The trustees consider that the charity has adequate resources to continue in operation for the foreseeable future. ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the report and the financial statements in accordance with the requirements of the Charity Commission in England and Wales. We have prepared the financial statements for the year 2022 which give a true and fair view of the state of affairs of the charity the incoming resources and application of resources, including the income and expenditure, of the charity. In preparing these financial statements we have: - selected suitable accounting policies and applied them consistently; - made judgements and estimates that are reasonable and prudent; - stated whether applicable UK Accounting Standards have been followed - prepared the financial statements on the going concern basis The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Independent examiner** The Trustees have re-appointed Dr Olugbenga Coker as Independent Examiner. Approved by the Board of Trustees on 15 January 2023 and signed on its behalf by: Rev (Mrs) Abiodun Alabede- Chair Board of Trustees ## **Independent examiner's report on the accounts** **----- Start of picture text -----**
Section A Independent Examiner’s Report
Report to the
trustees/ members City of Refuge Foursquare Gospel Church
of
On accounts for the 31 August 2022 Charity 1131303
year ended no
Set out on pages 1- 18
Respective The charity's trustees are responsible for the preparation of the
responsibilities of accounts. The charity’s trustees consider that an audit is not
trustees and required for this year under section 144 of the Charities Act
examiner 2011 (the Charities Act) and that an independent examination is
needed. It is my responsibility to:
• examine the accounts under section 145 of the Charities Act,
• to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 145(5)(b) of
the Charities Act, and to
• state whether particular matters have come to my attention.
Basis of My examination was carried out in accordance with the general
independent directions given by the Charity Commission. An examination
examiner’s includes a review of the accounting records kept by the charity
statement and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or
disclosures in the accounts and seeking explanations from the
trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be
required in an audit, and consequently no opinion is given as to
whether the accounts present a ‘true and fair’ view and the
report is limited to those matters set out in the statement below.
Independent In connection with my examination, no material matters have
examiner's come to my attention which gives me cause to believe that in,
statement any material respect:
• accounting records were not kept in accordance with
section 130 of the Charities Act or
• the accounts do not accord with the accounting records
I have come across no other matters in connection with the
examination to which attention should be drawn in order to
enable a proper understanding of the accounts to be reached.
Date: 15 January 2023
Signed:
Name: Dr Olugbenga Coker FCCA
Address: 1 Holmdale Road, Chislehurst BR7 6BY
**----- End of picture text -----**
||**City of Refuge Foursquare Church**|**City of Refuge Foursquare Church**|CharityNo
|1131303|| |---|---|---|---|---|---| ||Annual accounts for the period||||| ||**01.09.21**|**To**|Period end date|**31.08.22**|| ||||||| |**Section A**|**Statement of financial activities**||||| |**Recommended categories by**
**activity**|**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**|**Total funds**|**Prior year**
**funds**| ||**£**|**£**|**£**|**£**|**£**| |**Incoming resources (Note 3)**|F01|F02|F03|F04|F05| |**Income and endowments from:**|||||| |Donations and legacies|44,546||-|44,546|43,041| |Charitable activities|9,899|-|-|9,899|16,088| |Other trading activities|-|-|-|-|-| |Investments|-|-||-|-| |Separate material item of income|8,400|-|-|8,400|8,530| |Other|1,359|-|-|1,359|1,581| |**_Total_**|64,204|-|-|64,204|69,240| |**Resources expended (Note 6)**|||||| |**Expenditure on:**|||||| |Raising funds|-|-|-|-|-| |Charitable activities|50,466||-|50,466|30,598| |Separate material item of expense|-|-|-|-|-| |Other|5,391|-|-|5,391|9,800| |**_Total_**|55,857|-|-|55,857|40,398| |**(**
**p**
**)**|||||| |**before investment**
**gains/(losses)**|8,347|-|-|8,347|28,842| |Net gains/(losses) on investments|-|-|-|-|-| |**Net income/(expenditure)**|8,347|-|-|8,347|28,842| |**Extraordinary items**|-|-|-|-|-| |**Transfers between funds**|-|-|-|-|-| |**Other recognised**|||||| |Gains and losses on revaluation of fixed
assets for the charity’s own use|-|-|-|-|-| |Other gains/(losses)|-|-|-|-|-| |**_Net movement in funds_**|8,347|-|-|8,347|28,842| ||||||| |**_Reconciliation of funds:_**|||||| |Total funds brought forward|251,106|-|-|251,106|222,264| |**_Total funds carried forward_**|259,453|-|-|259,453|251,106| ## **Section B Balance sheet** ||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total this**
**year**|**Total last**
**year**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Fixed assets**|F01|F02|F03|F04|F05| |**Intangible assets (Note 15)**|-|-|-|-|-| |**Tangible assets (Note 14)**|317,801|-|-|317,801|316,551| |**Heritage assets (Note 16)**|-|-|-|-|-| |**Investments(Note 17)**|-|-|-|-|-| |**_Total fixed assets_**|317,801|-|-|317,801|316,551| |**Current assets**|||||| |**Stocks (Note 18)**|-|-|-|-|-| |**Debtors (Note 19)**|-|-|-|-|-| |**Investments (Note 17.4)**|-|-|-|-|-| |**Cash at bank and in hand(Note 24)**|48,991|-|-|48,991|79,560| |**_Total current assets_**|48,991|-|-|48,991|79,560| ||||||| |**Creditors: amounts falling due within**
**one year(Note 20)**|1,475|-|-|1,475|500| ||||||| |**_Net current assets/(liabilities)_**|47,516|-|-|47,516|79,060| ||||||| |**_Total assets less current liabilities_**|365,317|-|**-**|365,317|395,611| ||||||| |**Creditors: amounts falling due after**
**one year (Note 20)**|105,864|-|-|105,864|144,505| |**Provisions for liabilities**|-|-|-|-|-| ||||||| |**_Total net assets or liabilities_**|259,453|-|-|259,453|251,106| |**Funds of the Charity**|||||| |**Endowment funds (Note 27)**|-|||-|-| |**Restricted income funds (Note 27)**||-||-|-| |**Unrestricted funds**|259,453||-|259,453|251,106| |**Revaluation reserve**||||-|-| |**_Total funds_**|259,453|-|-|259,453|251,106| ||||||| |Signed by one or two trustees on behalf of
all the trustees|Signature||Print Name||Date of
approval
dd/mm/yyyy| ||||Abiodun Alabede||15/01/2023| ## **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - and with* the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in ✓ accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - and with* ✓[the Financial Reporting Standard applicable in the United ] Kingdom and Republic of Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ✓ * -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that Not applicable support the conclusion that the charity is a going concern; Disclosure of any uncertainties that Not applicable Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Not applicable ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* ✓ * -Tick as appropriate No* ## _**Please disclose:**_ _**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and (iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |SORP).|||| |---|---|---|---| |Yes*
No*|✓|* -Tick as appropriate|| ||||| |**_Please disclose:_**|||| |**_(i) the nature of any changes;_**|||| |**_(ii) the effect of the change on income and_**
**_expense or assets and liabilities for the current_**
**_period; and_**|||| |**_(iii) where practicable, the effect of the change_**
**_in one or more future periods._**|||| ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* ✓ * -Tick as appropriate No* ## **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** |**Note 2 Accounting policies**
**2.2 INCOME**|||| |---|---|---|---| |_This standard list of accounting policies has been applied by the charity except for_
_those ticked "No" or "N/a". Where a different or additional policy has been_
_adopted then this is detailed inthe box below._|Yes
No
N/a||| |**Recognition of**
**income**
These are included in the Statement of Financial
Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will
receive the resources; and
• the monetary value can be measured with
sufficient reliability.
**Offsetting**
There has been no offsetting of assets and liabilities, or
income and expenses, unless required or permitted by
the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA
when the general income recognition criteria are
met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income
must only be recognised to the extent that the
charity has provided the specified goods or services
as entitlement to the grant only occurs when the
performance related conditions are met (5.16 FRS
102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is
probable, that is, when there has been grant of
probate, the executors have established that there
are sufficient assets in the estate and any
conditions attached to the legacy are either within
the control of the charity or have been met.
**Government grants**
The charity has received government grants in the
reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there
is a valid declaration from the donor. Any Gift Aid
amount recovered on a donation is considered to be
part of that gift and is treated as an addition to the
same fund as the initial donation unless the donor
or the terms of the appeal have specified otherwise.
**Contractual income**
**and performance**
**related grants**
This is only included in the SoFA once the charity
has provided the related goods or services or met
the performance related conditions.
**Donated goods**
Donated goods are measured at fair value (the
amount for which the asset could be exchanged)
unless impractical to do so.
The cost of any stock of goods donated for
distribution to beneficiaries is deemed to be the fair
value of those gifts at the time of their receipt and
they are recognised on receipt. In the reporting
period in which the stocks are distributed, they are
recognised as an expense at the carrying amount of
the stocks at distribution.
Donated goods for resale are measured at fair value
on initial recognition, which is the expected|||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| |||✓|| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Donated services and facilities are included in the **Donated services and** SOFA when received at the value of the gift to the **facilities** charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The charity has incurred expenditure on support **Support costs** costs. The value of any voluntary help received is not **Volunteer help** included in the accounts but is described in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable **royalties and** and the amount receivable can be measured reliably. **dividends Income from** Membership subscriptions received in the nature of a gift **membership** are recognised in Donations and Legacies. **subscriptions** Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Insurance claims are only included in the SoFA when the **Settlement of** general income recognition criteria are met (5.10 to 5.12 **insurance** FRS102 SORP) and are included as an item of other **claims** income in the SoFA. This includes any realised or unrealised gains or losses on **Investment** the sale of investments and any gain or loss resulting from **gains and** revaluing investments to market value at the end of the **losses** year. |✓||| |---|---|---| |Yes|No|N/a| |||✓| |Yes|No|N/a| |||✓| |Yes|No|N/a| |||✓| |Yes|No|N/a| |||✓| |Yes|No|N/a| |✓||| |Yes|No|N/a| |✓||| |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |✓||| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |||✓| |Yes
No
N/a||| |✓||| |Yes
No
N/a||| |✓||| ## **2.3 EXPENDITURE AND LIABILITIES** **Liability** Liabilities are recognised where it is more likely than not **recognition** that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance **Governance** costs and other support. Governance costs comprise all **and support** costs involving public accountability of the charity and its **costs** compliance with regulation and good practice. |Yes|No|N/a| |---|---|---| |✓||| |Yes|No|N/a| |||✓| |Support costs include central functions and have been
allocated to activity cost categories on a basis consistent
with the use of resources, eg allocating property costs by
floor areas, or per capita, staff costs by the time spent and
other costs by their usage.
**Grants with**
**performance**
**conditions**
Where the charity gives a grant with conditions for its
payment being a specific level of service or output to be
provided, such grants are only recognised in the SoFA once
the recipient of the grant has provided the specified service
or output.
**Grants payable**
**without**
**performance**
**conditions**
Where there are no conditions attaching to the grant that
enables the donor charity to realistically avoid the
commitment, a liability for the full funding obligation must be
recognised.
**Redundancy**
**cost**
The charity made no redundancy payments during the
reporting period.
**Deferred income**
No material item of deferred income has been included in
the accounts.
**Creditors**
The charity has creditors which are measured at settlement
amounts less any trade discounts
**Provisions for**
**liabilities**
A liability is measured on recognition at its historical cost
and then subsequently measured at the best estimate of the
amount required to settle the obligation at the reporting date
**Basic financial**
**instruments**
The charity accounts for basic financial instruments on initial
recognition as per paragraph 10.7 FRS102 SORP.
Subsequent measurement is as per paragraphs 11.17 to
11.19, FRS102 SORP.
**2.4 ASSETS**
**Tangible fixed**
**assets for use**
**by charity**
These are capitalised if they can be used for more than one
year, and cost at least £250
They are valued at cost.
The depreciation rates and methods used are disclosed in
note 9.2.
**Intangible fixed**
**assets**
The charity has intangible fixed assets, that is, non-
monetary assets that do not have physical substance but
are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods
used are disclosed in note 9.5
They are valued at cost.
**Heritage assets**
The charity has heritage assets, that is, non-monetary
assets with historic, artistic, scientific, technological,
geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge
and culture. The depreciation rates and methods used as
disclosed in note 9.6.1.4.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds
and similar investments are valued at initially at cost and
subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments
unless fair value cannot be measured reliably in which case
it is measured at cost less impairment.|Yes|No|N/a| |---|---|---|---| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||✓||| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| ||Yes|No|N/a| ||||✓| |Investments held for resale or pending their sale and cash
and cash equivalents with a maturity date of less than 1
year are treated as current asset investments
**Stocks and work**
**in progress**
Stocks held for sale as part of non-charitable trade are
measured at the lower or cost or net realisable value.
Goods or services provided as part of a charitable activity are
measured at net realisable value based on the service potential
provided by items of stock.
Work in progress is valued at cost less any foreseeable loss
that is likely to occur on the contract.
**Debtors**
Debtors (including trade debtors and loans receivable) are
measured on initial recognition at settlement amount after any
trade discounts or amount advanced by the charity.
Subsequently, they are measured at the cash or other
consideration expected to be received.
**Current asset**
**investments**
The charity has has investments which it holds for resale or
pending their sale and cash and cash equivalents with a
maturity date less than one year. These include cash on
deposit and cash equivalents with a maturity date of less than
one year held for investment purposes rather than to meet short
term cash commitments as they fall due.
They are valued at fair value except where they qualify as
basic financial instruments.|Yes
No
N/a
✓|Yes
No
N/a
✓|Yes
No
N/a
✓| |---|---|---|---| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||||✓| ||Yes
No
N/a||| ||✓||| ||Yes
No
N/a||| ||✓
Yes
No
N/a
✓||✓| ||||✓| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** **Section C Notes to the accounts (cont)** |||||||| |---|---|---|---|---|---|---| |**Note 3**|**Analysis of income**|||||| ||**Analysis**|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total**
**funds**|**Prioryear**| ||||||**£**|**£**| |**Donations and**
**legacies:**|Donations and gifts|44,546||-|44,546|43,041| ||Gift Aid|9,899|-|-|9,899|16,088| ||Legacies|-|-|-|-|-| ||General grants provided by
government/other charities|-|-|-|-|-| ||Membership subscriptions and
sponsorships which are in substance
donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|54,445|-|-|54,445|59,129| |||||||| |**Charitable**
**activities:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other||-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Other trading**
**activities:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**Income from**
**investments:**|Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasing income|8,400|-|-|8,400|8,530| ||Other|1,359|-|-|1,359|1,581| ||**Total**|9,759|-|-|9,759|10,111| |||||||| |**Separate**
**material item**
**of income:**||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |**TOTAL INCOME**||64,204|-|-|64,204|69,240| |||||||| |**Other information:**||||||| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||||||| |||||||| |**Within the income items above the following items are**
**material: (please disclose the nature, amount and any**
**prior year amounts)**||||||| **Section C Notes to the accounts (cont)** ||||||||| |---|---|---|---|---|---|---|---| |**Note 6**|**Analysis of expenditure**||||||| ||**Analysis**||**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**|**Endowment**
**funds**|
**Total funds**|**Prior year**| |||||||**£**|**£**| |**Expenditure on**
**raising funds:**|Incurred seeking donations||-|-|-|-|-| ||Incurred seeking legacies||-|-|-|-|-| ||Other trading activities||||||| ||Investment management costs:||-|-|-|-|| ||Portfolio management costs||-|-|-|-|-| ||
Cost of obtaining investment advice||-|-|-|-|-| ||Investment administration costs||-|-|-|-|-| ||Intellectual property licencing costs||-|-|-|-|-| ||Rent collection, property repairs and
maintenance charges||-|-|-|-|-| ||||-|-|-|-|-| ||**Total expenditure on raising funds**||-|-|-|-|-| ||||||||| |**Expenditure on**
**charitable**
**activities**|EvangelismandMission||23,506|-|-|23,506|9,889| ||Conference & training||7,767|-|-|7,767|2,866| ||Benevolence and welfare||5,418|-|-|5,418|1,491| ||Vehicle maintenance||3,072|-|-|3,072|2,440| ||**Total expenditure on charitable**
**activities**||39,763|-|-|39,763|16,686| ||||||||| |**Separate**
**material item of**
**expense**|Interest on loan||5,391|-|-|5,391|9,800| ||||-|-|-|-|-| ||||-|-|-|-|-| ||||-|-|-|-|-| ||**Total**||5,391|-|-|5,391|9,800| ||||||||| |**Other**|||||||| ||Premises/Hall Maintenance||2,300||-|2,300|4,050| ||Accountancy fee||500|-|-|500|500| ||Administrationcosts||6,007|-|-|6,007|3,730| ||Depreciation||1,896|-|-|1,896|5,632| ||||-|-|-|-|-| ||**Total other expenditure**||10,703|-|-|10,703|13,912| ||||||||| |**TOTAL EXPENDITURE**|||**55,857**|**-**|**-**|**55,857**|**40,398**| **Section C Notes to the accounts (cont)** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ **Independent examiner’s fees** **Assurance services other than audit or independent examination** **Tax advisory fees** **Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner** |**This year**
**£**|**Last year**
**£**| |---|---| |0|0| ||| ||| |500|500| **Section C Notes to the accounts (cont) Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** |||||||| |---|---|---|---|---|---|---| |**Note 14 Tangible fixed assets**||||||| |**_Please complete this note ifthe charity has any tangible fixed assets_**||||||| |**14.1 Cost or valuation**||||||| ||**Freehold land**
**& buildings**|**Musical &**
**Computer**
**equipment**|**Motor Vehicle**|**Fixtures,**
**fittings and**
**equipment**|**Total**|| ||**£**|**£**|**£**|**£**|**£**|| |At the beginning of the
year|311,000|23,581|9,760|2,528|346,869|| |Additions|-|487||2,659|3,146|| |Revaluations|-|-|-|-|-|| |Disposals|-|-|-|-|-|| |Transfers *|-|-|-|-|-|| |At end of the year|311,000|24,068|9,760|5,187|350,015|| |**14.2 Depreciation and impairments**||||||| |****Basis**|SL|SL|SL|SL|SL|Straight Line
("SL") or
Reducing
Balance
("RB")| |**** Rate**|0%|25%|25%|10%||| |||||||| |At beginning of the
year|-|20,305|9,760|253|30,318|| |Disposals|-|-|-|-|-|| |Depreciation|-|1,341|-|555|1,896|| |Impairment|-|-|-|-|-|| |Transfers*|-|-|-|-|-|| |At end of the year|-|21,646|9,760|808|32,214|| |||||||| |**14.3 Net book value**||||||| |Net book value at the
beginning of the year|311,000|3,276|-|2,275|316,551|| |Net book value at the
end of the year|311,000|2,422|-|4,379|317,801|| |||||||| |**14.4 Impairment**||||||| |**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**||||||| |||||||| |**14.5 Revaluation**||||||| |**_If an accounting policy of revaluation is adopted, please provide:_**||||||| |
**_the effective date of the revaluation_**||||||| |**_the name of independent valuer, if applicable_**||||||| |**_the methods applied and significant_**
**_assumptions_**||||||| |**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**||||||| |**Section C Notes to the accounts**|**Section C Notes to the accounts**|**Section C Notes to the accounts**|**(cont)**|**(cont)**| |---|---|---|---|---| |||||| |**Note 20 Creditors and accruals**||||| |**_Please complete this note if the charity has any creditors or accruals._**||||| |||||| |**20.1 Analysis of creditors**||||| ||**Amounts falling due within**
**oneyear**||
**Amounts falling due after**
**more than oneyear**|| ||**This year**|**Last year**|**This year**|**Last year**| ||**£**|**£**|**£**|**£**| |**Accruals for grants payable**|-|-|-|-| |**Bank loans and overdrafts**||-|105,864|144,505| |**Trade creditors**|-|-|-|-| |**Payments received on account for contracts or**
**performance-related grants**|-|-|-|-| |**Accruals and deferred income**|500|500|-|-| |**Taxation and social security**|-|-|-|-| |**Other creditors- **depositforsummercamp|975|-|-|-| |**Total**|1,475|500|105,864|144,505| |||||| |||||| |**20.2 Deferred income**||||| |**_Please complete this note if the charity has deferred income._**||||| |||||| |**_Please explain the reasons why income is_**
**_deferred._**||||| |||||| |||||| |**_Movement indeferred income account_**|||**This year**|**Last year**| ||||**£**|**£**| |**Balance at the start of the reporting period**|||-|-| |**Amounts added incurrent period**|||-|-| |**Amounts released to income from previous periods**|||-|-| |**Balance at the end of the reporting period**|||-|-|