## **Trustees' Annual Report for the period**
## **From**
Period start date Period end date
**To**
01 01 2020 31 12 2020
Section A Reference and administration details
March **2012**
**TAR**
1
## **Charity name**
## Calvary Chapel Southampton Ltd
## **Other names charity is known by**
## **Registered charity number (if any)**
1132627
March **2012**
**TAR**
2
**Charity's principal address**
25 Preshaw Close
Southampton
Hampshire
**Postcode SO16 5JP**
## **Names of the charity trustees who manage the charity**
**Trustee name Office (if any) Dates acted if not for whole year**
March **2012**
**TAR**
3
**Name of person (or body) entitled to appoint trustee (if any)**
1
Simon Lawrenson Chairman Members Andrew Mulcaster Members Joseph Sutton Members
2 3
4
March **2012**
**TAR**
4
TAR
March 2012
io
li
12
13
TAR
March 2012
14
15
16
17
18
TAR
March 2012
19
20
## **Names of the trustees for the charity, if any, (for example, any custodian trustees)**
**Name Dates acted if not for whole year**
March **2012**
**TAR**
8
## **Names and addresses of advisers (Optional information)**
## **Type of adviser Name Address**
## **Name of chief executive or names of senior staff members (Optional information)**
March **2012**
**TAR**
9
## **Section B Structure, governance and management**
## **Description of the charity’s trusts**
Type of governing document
(eg. trust deed, constitution)
Articles of Association Memorandum of Association
How the charity is constituted
(eg. trust, association, company)
Company Limited by Guarantee
Trustee selection methods
(eg. appointed by, elected by)
Appointed and elected by members
## **Additional governance issues (Optional information)**
You **may choose** to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
- the charity’s organisational structure and any wider network with which the charity works;
- relationship with any related parties;
- trustees’ consideration of major risks and the system and procedures to manage them.
## **Section C Objectives and activities**
## **Summary of the objects of the charity set out in its governing document**
The advancement of Christianity for the benefit of the public in accordance with the following:
- a. To worship God the Father, Son and Holy Spirit;
- b. To build up the Church of Jesus Christ, in particular through the teaching and preaching of the Word of God (The Bible);
- c. To proclaim that men and women should repent and believe in Jesus Christ as Saviour and Lord;
- d. As we have opportunity, to do good to all, especially to those who are of the household of faith (Galatians 6:10).
## **Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)**
Meet weekly for the purpose of worshipping God, prayer, reading and studying the Word of God and fellowshipping with one another to build each other up in the Christian faith. Establish sources of material for individual study of the Word of God.
Provide supplemental meetings for instruction in effective and productive methods of individual and group study of the Word of God.
Promote and encourage individual and group prayer by providing supplemental meetings for the purpose of group prayer.
March **2012**
**TAR**
10
Promote and encourage individual development of worship of the God-head through prayer, music and service to the Kingdom of God.
Promote and encourage all other aspects of individual and group growth in service toward the Kingdom of God through the development of the gifts and talents provided by God.
Present the facts and truth of man’s need for salvation and God’s plan and provision of that salvation through substitutionary death and resurrection of His Son, Jesus Christ, to all who would hear and receive through regularly held church services and in various means of public outreach.
By careful and informed provision of financial assistance accompanied by advice, spiritual counsel and instruction, where appropriate, to assist needy individuals experiencing unforeseen financial difficulties with the view to their own eventual sustained self-sufficiency in the climate of their surrounding economic and cultural environment.
To intercede in prayer, according to scripture, for those with physical, emotional and spiritual ailments and to offer scriptural advice and instruction in the cure and prevention of such illnesses where practical.
To offer and provide care, sympathy and scriptural counsel to those in distress.
## **Additional details of objectives and activities (Optional information)**
You **may choose** to include further statements, where relevant, about:
- policy on grantmaking;
- policy programme related investment;
- contribution made by volunteers.
The primary day and time for meeting weekly is Sunday during which the activities of worshipping God, prayer, reading and studying the Word of God and fellowshipping with one another are engaged on a regular basis. Supplemental meetings for the purposes of prayer, worship, Bible study, discipling and fellowship in an informal context were provided on various weekday evenings at selected locations in the Southampton area. It is during the primary and supplemental meetings that individual and group prayer, worship, Bible study and use of the gifts and talents provided by God are taught, promoted and encouraged. It is also during the primary and supplemental meetings, as well as during other irregularly scheduled public outreach opportunities, that the salvation message has been made known and explained.
All of the above activities have been undertaken in an adult-level or teen-age level context as well as the provision of similar instruction and opportunities in child-age contexts through the use of a structured children’s ministry, mostly offered simultaneous to the adult worship services held each Sunday morning and conducted by volunteers from among the church body.
## Section D Achievements and performance
March **2012**
**TAR**
11
Section D Achievements and performance
**Summary of the main achievements of the charity during the year**
In 2020, we continued our primary activities of Sunday worship and Bible teaching. Our planned activities were significantly disrupted by Covid-19, such that we were unable to physically meet together for the majority of the year. As a result we took the decision to move our worship services on-line, pre-recording the music and teaching elements from our homes, and then joining them together for broadcast on Sunday morning.
Our main teaching series continued through the book of Romans throughout the year. This was supplemented by topical teaching at Easter and Christmas. Other men in the church were given opportunities to teach during this period in order to build them up.
At the start of the year, our Family Ministry team ran children’s Bible studies alongside our Sunday services, using resources from The Gospel Project. Once our worship moved at home we supplied these teaching materials to families online so that parents could instruct the children from home.
Our regular mid-week home fellowship groups were held regularly and frequently, where free and open discussion of these topics were explored. Again, we moved these meetings online once the Covid lockdowns were introduced, using Zoom to ensure all were able to participate. We found Zoom brought some benefits, such as the ability for both parents of families to attend, rather than just a single parent.
The church continued to provide ministerial support to the sick and infirm, visiting in hospital for prayer and ministry.
## **Section E Financial review**
March **2012**
**TAR**
12
**Brief statement of the charity’s policy on reserves**
Keeping in line with the Charity’s future plans, it has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the Charity to achieve those plans. Current reserves are minimal for meeting such possible opportunities.
**Details of any funds materially in deficit**
## **Further financial review details (Optional information)**
The Charity’s primary source of funds is from free-will offerings You **may choose** to include received from those regularly attending the Sunday as well as additional information, various other supporters sympathetic to the objectives of the where relevant about: Charity and the ministries it supports.
- the charity’s principal sources of funds The Charity’s expenditures were primarily for providing (including any premises for its main Sunday meetings and pastoral and fundraising); teaching resources to aid in worship and Bible study during the
- how expenditure has main and supplemental meetings. supported the key objectives of the charity;
- investment policy and objectives including any ethical investment policy adopted.
## **Section G Declaration**
## **The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)**
March **2012**
**TAR**
13
Simon Lawrenson Joseph Sutton
## **Position (eg Secretary, Chair, etc)**
Trustee
Trustee
## **Date**
March **2012**
**TAR**
14
Calvary Chapel Southampton Limit Charity No (if any) Annual accounts for the period Period start date **To 01/01/2020** Period end date 12/31/2020
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**|Guidance Notes|**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|S01|31,361|-|-|31,361|30,268|
|Charitable activities|S02|-|-|-|-|357|
|Other trading activities|S03|-|-|-|-|-|
|Investments|S04|-|-||-|-|
|Separate material item of income|S05|-|-|-|-|112|
|Other|S06|-|-|-|-|4|
|**_Total_**|S07|31,361|-|-|31,361|30,741|
|**Resources expended (Note 6)**|||||||
|**Expenditure on:**|||||||
|Raising funds|S08|-|-|-|-|-|
|Charitable activities|S09|22,951|-|-|22,951|26,673|
|Separate material item of expense|S10|-|-|-|-|112|
|Other|S11|1,426|-|-|1,426|3,151|
|**_Total_**|S12|24,377|-|-|24,377|29,936|
|**Net income/(expenditure) before investment**|||||||
|**gains/(losses)**|S13|6,984|-|-|6,984|805|
|Net gains/(losses) on investments|S14|-|-|-|-|-|
|**Net income/(expenditure)**|S15|6,984|-|-|6,984|805|
|**Extraordinary items**|S16|-|-|-|-|-|
|**Transfers between funds**|S17|-|-|-|-|-|
|**Other recognised** **gains/(losses):**|||||||
|Gains and losses on revaluation of fxed assets for the charity’s own use|S18|-|-|-|-|-|
|Other gains/(losses)|S19|-|-|-|-|-|
|**_Net movement in funds_**|S20|6,984|-|-|6,984|805|
|**_Reconciliation of funds:_**|||||||
|Total funds brought forward|S21|16,696|-|-|16,696|15,890|
|**_Total funds carried forward_**|S22|23,680|-|-|23,680|16,696|
|1|||||||
## **Section B Balance sheet**
|||Guidance Notes|**Unrestricted**
**funds**|
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**||
|**Fixed assets**|||F01|F02|F03||
|**Intangible assets**|**(Note 15)**|B01|150||-|-|
|**Tangible assets**|**(Note 14)**|B02|1,545||-|-|
|**Heritage assets**|**(Note 16)**|B03|-||-|-|
|**Investments**|**(Note 17)**|B04|-||-|-|
|**Current assets**|**_Total fxed assets_**|B05|1,695||-|-|
|**Stocks**|**(Note 18)**|B06|-||-|-|
|**Debtors**|**(Note 19)**|B07|4,774||-|-|
|**Investments**|**(Note 17.4)**|B08|-||-|-|
|**Cash at bank and in**|**hand (Note 24)**|B09|17,326||-|-|
|**_Total current assets_**||B10|22,100||-|-|
|**Creditors: amounts**|**falling due**||||||
|**within one year**|**(Note 20)**|B11|115||-|-|
|**_Net current assets/(liabilities)_**||B12|21,985||-|-|
|**_Total assets less_**|**_current liabilities_**|B13|23,680||-|**-**|
|**Creditors: amounts**|**falling due after**||||||
|**one year (Note 20)**||B14|-||-|-|
|**Provisions for liabilities**||B15|-||-|-|
|**_Total net assets or liabilities_**||B16|23,680||-|-|
|**Funds of the Charity**|||||||
|**Endowment funds (Note 27)**||B17|-||||
|**Restricted income funds (Note 27)**||B18|||-||
|**Unrestricted funds**||B19|23,556|||-|
|**Revaluation reserve**|**_Total funds_**|B20
B21|23,556||-|-|
|Signed by one or two trustees on behalf of all|||||||
|the trustees|||Signature|||Print N|
|||||||Joe S|
||||||Simon La||
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**----- Start of picture text -----**
Total this Total last
year year
£ £
F04 F05
150 150
1,545 -
- -
- -
1,695 150
- -
4,774 3,725
- -
17,326 15,359
22,100 19,085
115 2,539
21,985 16,546
23,680 16,696
- -
- -
23,680 16,696
- -
- -
23,556 16,696
- -
23,556 16,696
Date of
Name approval
dd/mm/yyyy
utton 09/11/2021
awrenson
09/11/2021
**----- End of picture text -----**
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## **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:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* ü 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* ü 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 ü 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 support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Accounts are not prepared on a going concern basis.**_ 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.
## **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* ü * -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**
**----- Start of picture text -----**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü
* -Tick as appropriate
No*
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.
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## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
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Yes* ü
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of
the earliest prior period presented in the accounts.
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## **Section C**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GE PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds deter**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previ 102**_
**End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
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10/26/2021
## **Notes to the accounts**
_Section 35 of FRS102, requires 3 reconciliations to be_
## **ENERALLY ACCEPTED ACCOUNTING**
## _**rmined under FRS 102**_
## _**ious GAAP to net income/(net expenditure) under FRS**_
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## **Section C Not**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied b different or additional policy has been adopted then this is_
|**Recognition of income**|These are included in the Stat|
|---|---|
||· the charity becomes ent|
||· it is more likely than not|
||· the monetary value can|
||There has been no ofsetting o|
|**Ofsetting**|permitted by the FRS 102 SOR|
||Grants and donations are only|
|**Grants and donations**|criteria are met (5.10 to 5.12|
||In the case of performance re|
||that the charity has provided|
||only occurs when the perform|
|**Legacies**|Legacies are included in the S|
||grant of probate, the executor|
||estate and any conditions atta|
||charity or have been met.|
|**Government grants**|The charity has received gove|
||Gift Aid receivable is included|
|**Tax reclaims on**|Any Gift Aid amount recovered|
|**donations and gifts**|treated as an addition to the s|
||terms of the appeal have spec|
|**Contractual income and**|This is only included in the So|
|**performance related**|services or met the performan|
|**grants**||
|**Donated goods**|Donated goods are measured
exchanged) unless impractica|
||The cost of any stock of goods|
||the fair value of those gifts at|
||receipt. In the reporting perio|
||as an expense at the carrying|
||Donated goods for resale are|
||expected proceeds from sale|
||from other trading activities' w|
||sheet. On its sale the value o|
||activities' and the proceeds fr|
||activities'.|
||Goods donated for on-going u|
||and included in the SoFA as in|
||Gifts in kind for use by the cha|
|---|---|
||when receivable.|
|**Donated services and**|Donated services and facilitie|
|**facilities**|the gift to the charity provided|
||Donated services and facilitie|
||with an equivalent amount rec|
||the SOFA.|
|**Support costs**|The charity has incurred expe|
|**Volunteer help**|The value of any voluntary he
in the trustees’ annual report.|
|**Income from interest,**|This is included in the account|
|**royalties and dividends**|be measured reliably.|
|**Income from membership**|
Membership subscriptions rec|
|**subscriptions**|Legacies.|
||Membership subscriptions wh|
||benefts are recognised as inc|
||income from charitable activit|
|**Settlement of insurance**
**claims**|Insurance claims are only incl
criteria are met (5.10 to 5.12
in the SoFA.|
|**Investment gains and**
**losses**|This includes any realised or u
any gain or loss resulting from|
||year.|
|**2.3 EXPENDITURE**|**AND LIABILITIES**|
|**Liability recognition**|Liabilities are recognised whe|
||constructive obligation comm|
||the obligation can be measure|
|**Governance and support**
**costs**|
Support costs have been alloc
Governance costs comprise a
compliance with regulation an|
||Support costs include central|
||categories on a basis consiste|
||foor areas, or per capita, staf|
|**Grants with performance**
**conditions**|
Where the charity gives a gra
service or output to be provid
recipient of the grant has prov|
|**Grants payable without**
**performance conditions**|Where there are no conditions
realistically avoid the commitm
recognised.|
|**Redundancy cost**|The charity made no redunda|
**Deferred income** No material item of deferred i The charity has creditors whic **Creditors** discounts A liability is measured on reco **Provisions for liabilities** measured at the best estimat reporting date The charity accounts for basic **Basic financial** paragraph 10.7 FRS102 SORP. **instruments** 11.19, FRS102 SORP. **2.4 ASSETS Tangible fixed assets for** These are capitalised if they c **use by charity** They are valued at cost. The depreciation rates and me **Intangible fixed assets** The charity has intangible fixe physical substance but are ide or legal rights. The amortisat They are valued at cost. **Heritage assets** The charity has heritage asset scientific, technological, geop maintained principally for the rates and methods used as di They are valued at cost. **Investments** Fixed asset investments in qu valued at initially at cost and end. The same treatment is a measured reliably in which ca Investments held for resale or maturity date of less than 1 y **Stocks and work in** Stocks held for sale as part of **progress** realisable value. Goods or services provided as based on the service potentia Work in progress is valued at Debtors (including trade debto **Debtors** settlement amount after any t they are measured at the cash The charity has has investmen **Current asset** equivalents with a maturity da
**Current asset investments**
equivalents with a maturity da equivalents with a maturity da to meet short term cash comm
They are valued at fair value e
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
## **tes to the accounts (cont)**
_by the charity except for those ticked "No" or "N/a". Where a detailed in the box below._
tement of Financial Activities (SoFA) when: itled to the resources;
that the trustees will receive the resources; and be measured with sufficient reliability.
of assets and liabilities, or income and expenses, unless required or RP or FRS 102.
y included in the SoFA when the general income recognition FRS102 SORP).
lated grants, income must only be recognised to the extent the specified goods or services as entitlement to the grant mance related conditions are met (5.16 FRS 102 SORP).
SOFA when receipt is probable, that is, when there has been rs have established that there are sufficient assets in the ached to the legacy are either within the control of the
ernment grants in the reporting period
in income when there is a valid declaration from the donor. d on a donation is considered to be part of that gift and is same fund as the initial donation unless the donor or the cified otherwise.
FA once the charity has provided the related goods or nce related conditions.
at fair value (the amount for which the asset could be al to do so.
s donated for distribution to beneficiaries is deemed to be the time of their receipt and they are recognised on od in which the stocks are distributed, they are recognised amount of the stocks at distribution.
measured at fair value on initial recognition, which is the less the expected costs of sale, and recognised in 'Income with the corresponding stock recognised in the balance of stock is charged against 'Income from other trading rom sale are also recognised as 'Income from other trading
se by the charity are recognised as tangible fixed assets ncoming resources when receivable.
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
arity are included in the SoFA as income from donations
s are included in the SOFA when received at the value of d the value of the gift can be measured reliably.
s that are consumed immediately are recognised as income cognised as an expense under the appropriate heading in
nditure on support costs.
elp received is not included in the accounts but is described
**----- Start of picture text -----**
.
**----- End of picture text -----**
ts when receipt is probable and the amount receivable can
ceived in the nature of a gift are recognised in Donations and
ich gives a member the right to buy services or other come earned from the provision of goods and services as ties.
uded in the SoFA when the general income recognition FRS102 SORP) and are included as an item of other income
unrealised gains or losses on the sale of investments and m revaluing investments to market value at the end of the
re it is more likely than not that there is a legal or itting the charity to pay out resources and the amount of ed with reasonable certainty.
cated between governance costs and other support. ll costs involving public accountability of the charity and its nd good practice.
functions and have been allocated to activity cost ent with the use of resources, eg allocating property costs by ff costs by the time spent and other costs by their usage.
nt with conditions for its payment being a specific level of ed, such grants are only recognised in the SoFA once the vided the specified service or output.
s attaching to the grant that enables the donor charity to ment, a liability for the full funding obligation must be
ncy payments during the reporting period.
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Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
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ncome has been included in the accounts.
ch are measured at settlement amounts less any trade
ognition at its historical cost and then subsequently e of the amount required to settle the obligation at the c financial instruments on initial recognition as per . Subsequent measurement is as per paragraphs 11.17 to
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü ü ü
Yes No N/a
ü ü ü
**----- End of picture text -----**
**----- Start of picture text -----**
£500
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
**----- End of picture text -----**
can be used for more than one year, and cost at least
ethods used are disclosed in note 9.2.
ed assets, that is, non-monetary assets that do not have entifiable and are controlled by the charity through custody ion rates and methods used are disclosed in note 9.5
ts, that is, non-monetary assets with historic, artistic, hysical or environmental qualities that are held and ir contribution to knowledge and culture. The depreciation sclosed in note 9.6.1.4.
oted shares, traded bonds and similar investments are subsequently at fair value (their market value) at the year applied to unlisted investments unless fair value cannot be se it is measured at cost less impairment.
r pending their sale and cash and cash equivalents with a ear are treated as current asset investments
f non-charitable trade are measured at the lower or cost or net
s part of a charitable activity are measured at net realisable value l provided by items of stock.
cost less any foreseeable loss that is likely to occur on the contract.
ors and loans receivable) are measured on initial recognition at trade discounts or amount advanced by the charity. Subsequently, h or other consideration expected to be received.
nts which it holds for resale or pending their sale and cash and cash ate less than one year These include cash on deposit and cash
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ü
**----- End of picture text -----**
except where they qualify as basic financial instruments.
Yes No N/a ü
**Section C Notes to the accounts**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds
Analysis
Donations Donations and gifts 26,861 388 -
and legacies: Gift Aid 4,500 - -
Legacies - - -
General grants provided by government/other
charities - - -
Membership subscriptions and sponsorships
which are in substance donations
- - -
Donated goods, facilities and services - - -
Other - - -
Total 31,361 388 -
Charitable Bible Institute 2018
activities: - - -
Book Sales - - -
Andy Kind 2019 - - -
Mens Bible Study -
Other - - -
Total - - -
Other trading
activities: - - -
- - -
- - -
Other - - -
Total - - -
Income from Interest income - - -
investments: Dividend income - - -
Rental and leasing income - - -
Other - - -
Total - - -
Separate Funds taken on behalf of visiting band - - -
material item - - -
of income: - - -
- - -
Total - - -
Other: Conversion of endowment funds into income
- - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - -
**----- End of picture text -----**
CC17a (Excel)
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**----- Start of picture text -----**
Gain on disposal of a programme related
investment - - -
Royalties from the exploitation of intellectual
property rights - - -
Other - - -
Total - - -
TOTAL INCOME 31,361 388 -
Other information:
All income in the prior year was unrestricted except for:
(please provide description and amounts)
388.40 received for Missions support.
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
CC17a (Excel)
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17
**(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
27,249 25,004
4,500 5,265
- -
- -
- -
- -
- -
31,749 30,268
- -
- 5
- 343
9
- -
- 357
- -
- -
- -
- -
- -
**----- End of picture text -----**
- - - - - - - - - - - 112 - - - - - - - 112 - - - -
CC17a (Excel)
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- - - - - 4 - 4 31,749 30,741
CC17a (Excel)
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**Section C Notes to the accounts**
## **Note 4 Analysis of receipts of government grants**
**----- Start of picture text -----**
Description
**----- End of picture text -----**
**Government grant 1 Government grant 2 Government grant 3 Other**
**----- Start of picture text -----**
Total
**----- End of picture text -----**
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
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**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
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10/26/2021
**Section C Notes to the accounts**
## **Note 5 Donated goods, facilities and services**
**Seconded staff Use of property Other**
**Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.**
**Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income.**
**Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.**
CC17a (Excel)
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10/26/2021
**(cont)**
|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|
|-|-|
|-|-|
|-|-|
|-|-|
CC17a (Excel)
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10/26/2021
**Section C Notes to the accounts**
## **Note 6 Analysis of expenditure**
|**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
- - -
- - -
Database development costs
- - -
Other trading activities
Investment management costs:
- - -
Portfolio management costs
- - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
- - -
**Total expenditure on raising funds**
- - -
Pastoral Salaries
13,700 - -
Rental of Worship Space
1,398 - -
Family and Children's Ministry
898 - -
Events
168 - -
Outreach
852 - -
General Ministry Activities
5,935 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**|**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
- - -
- - -
Database development costs
- - -
Other trading activities
Investment management costs:
- - -
Portfolio management costs
- - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
- - -
**Total expenditure on raising funds**
- - -
Pastoral Salaries
13,700 - -
Rental of Worship Space
1,398 - -
Family and Children's Ministry
898 - -
Events
168 - -
Outreach
852 - -
General Ministry Activities
5,935 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**|**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
- - -
- - -
Database development costs
- - -
Other trading activities
Investment management costs:
- - -
Portfolio management costs
- - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
- - -
**Total expenditure on raising funds**
- - -
Pastoral Salaries
13,700 - -
Rental of Worship Space
1,398 - -
Family and Children's Ministry
898 - -
Events
168 - -
Outreach
852 - -
General Ministry Activities
5,935 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**|**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
- - -
- - -
Database development costs
- - -
Other trading activities
Investment management costs:
- - -
Portfolio management costs
- - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
- - -
**Total expenditure on raising funds**
- - -
Pastoral Salaries
13,700 - -
Rental of Worship Space
1,398 - -
Family and Children's Ministry
898 - -
Events
168 - -
Outreach
852 - -
General Ministry Activities
5,935 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**|**Analysis**
Incurred seeking donations
- - -
Incurred seeking legacies
- - -
Incurred seeking grants
Staging fundraising events
Fudraising agents
Operating charity shops
- - -
- - -
Database development costs
- - -
Other trading activities
Investment management costs:
- - -
Portfolio management costs
- - -
Cost of obtaining investment advice
- - -
Investment administration costs
- - -
Intellectual property licencing costs
- - -
- - -
- - -
**Total expenditure on raising funds**
- - -
Pastoral Salaries
13,700 - -
Rental of Worship Space
1,398 - -
Family and Children's Ministry
898 - -
Events
168 - -
Outreach
852 - -
General Ministry Activities
5,935 - -
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Expenditure on**
**raising funds:**
Operating membership schemes and
social lotteries
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
**Expenditure on**
**charitable**
**activities**|
|---|---|---|---|---|
||Pastoral Salaries|13,700|-|-|
||Rental of Worship Space|1,398|-|-|
||Family and Children's Ministry|898|-|-|
||Events|168|-|-|
||Outreach|852|-|-|
||General Ministry Activities|5,935|-|-|
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|22,951 - -
Over-accrual of prior Gift Aid
- - -
Under-accrual of prior year rent
- - -
Funds taken on behalf of visiting band
- - -
- - -
**Total**
- - -
**Other**
1,426 - -
Miscellaneous
- - -
- - -
- - -
- - -
**Total other expenditure**
1,426 - -
**TOTAL EXPENDITURE**
24,377 - -
**Total expenditure on charitable**
**activities**
**Separate**
**material item of**
**expense**
Governance - Management and
Administration|**Total expenditure on charitable**
**activities**|22,951|-|-|
|---|---|---|---|---|
|||24,377|-|-|
## **Other information: Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support
Activities undertaken directly
programme of Costs
activities
£ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
**Prior year expenditure on charitable activities can be analysed as follows:**
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
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## **(cont)**
**----- Start of picture text -----**
Total funds Prior year
£ £
- -
- -
- -
- -
- -
-
- -
- -
- -
- -
- -
- -
- -
13,700 12,600
1,398 7,613
898 957
168 1,155
852 -
5,935 4,348
**----- End of picture text -----**
CC17a (Excel)
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22,951 26,673 - - - - - 112 - - - 112
1,426 3,151 - 1 - - - - - - 1,426 3,152 24,377 29,937
**----- Start of picture text -----**
Total this Total prior
year year
£ £
**----- End of picture text -----**
CC17a (Excel)
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10/26/2021
**Section C Notes to the accounts Note 7 Extraordinary items** _**Please explain the nature of each extraordinary item occurring in the period**_ **Description Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
CC17a (Excel)
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## **(c**
**----- Start of picture text -----**
d.
This year Last year
£ £
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
CC17a (Excel)
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10/26/2021
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Raising funds Activity 1 Activity 2 Activity 3
Support cost
(examples) £ £ £ £
- - -
Governance
- - -
- - -
- - -
Other - - -
- - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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**----- Start of picture text -----**
Basis of
Grand total allocation
(Describe
£ method)
-
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
**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**
CC17a (Excel)
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**----- Start of picture text -----**
This year Last year
£ £
110 110
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
**This year £ Salaries and wages** 12,600 **Social security costs** - **Pension costs (defined contribution scheme) Other employee benefits** - **Total staff costs** 12,600
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party**
_**Please give details of the number of employees whose total employee benefits (excl pension costs) fell within each band of £10,000 from £60,000 upwards. If there are transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**----- Start of picture text -----**
Band Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid 6,850
to key management personnel
(includes trustees and senior
management) for their services to the
charity
**----- End of picture text -----**
**11.2 Average head count in the year**
**The parts of the charity in which the employees work**
**----- Start of picture text -----**
This year
Number
Fundraising -
Charitable Activities 2
Governance -
Other -
**----- End of picture text -----**
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**Total** 2
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
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**(cont)**
**----- Start of picture text -----**
Last year
£
12,600
-
-
12,600
**----- End of picture text -----**
## _**luding employer no such**_
**----- Start of picture text -----**
1
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
Number
-
2
-
-
**----- End of picture text -----**
CC17a (Excel)
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2
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 12 Defined contribution pension scheme or defined benefit accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operate**_
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefi is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employe pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multiemployer plan**
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## **(cont)**
**----- Start of picture text -----**
t scheme
ed.
fit pension plan but
**----- End of picture text -----**
## _**er defined benefit**_
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## **Section C Notes to the accounts**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations wh part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals
Creationfest 500
Pamoja 1348
Activity or project 4
Total 1,848 -
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support**_
## **13.2 Grants made to institutions**
_**My charity has made grants to particular institutions that are material in the context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site.**_
**----- Start of picture text -----**
Names of institution Purp
**----- End of picture text -----**
_**Total grants to institutions in reporting period Other unanalysed grants**_
## _**TOTAL GRANTS PAID**_
CC17a (Excel)
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**(cont)**
## _**hich in aggregate form a material**_
**----- Start of picture text -----**
Support costs Total
£ £
- -
- -
- [ - ]
- -
**----- End of picture text -----**
## _**t costs.**_
**----- Start of picture text -----**
Please provide
Yes details of charity's
URL.
Provide details
No
below
Total amount of
pose
grants paid £
-
-
-
-
-
-
-
-
-
-
-
-
-
**----- End of picture text -----**
CC17a (Excel)
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## **Section C Notes to the accounts**
## **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation**
|**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
Additions
- - - 1,649 1,649
Revaluations
- - - - -
Disposals
- - - - -
Transfers *
- - - - -
At end of the year
- - - 1,649 1,649
**14.2 Depreciation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
SL
SL or RB
**** Rate**
25% per year
- - - - -
Disposals
- - - - -
Depreciation
- - - 104 104
Impairment
- - - - -
Transfers*
- - - - -
At end of the year
- - - 104 104
**14.3 Net book value**
- - - - -
- - - 1,545 1,545
**Freehold land**
**& buildings**
**Other land &**
**buildings**
**Plant,**
**machinery**
**and motor**
**vehicles**
**Fixtures,**
**fttings and**
**equipment**
At the beginning of the
year
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery**
**and motor**
**vehicles**|**£**
**Fixtures,**
**fttings and**
**equipment**|**Total**
**£**|
|---|---|---|---|---|---|
||-
|-|-|-|-|
||-|-|-|1,649|1,649|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|1,649|1,649|
||-|-|-|-|-|
||-|-|-|1,545|1,545|
## **14.4 Impairment**
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_**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.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets.**_
_**(iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
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44
## **(cont)**
Straight Line ("SL") or Reducing Balance ("RB")
CC17a (Excel)
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CC17a IExcell
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101261202 1
## **Section C Notes to the accounts**
## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation**
|**£**
-
**Research &**
**development**
At beginning of the|**£**
-
**Research &**
**development**
At beginning of the|**£**
-
**Patents and**
**trademarks**|**Other**
**Total**
**£**
**£**
150 150|**Other**
**Total**
**£**
**£**
150 150|
|---|---|---|---|---|
|year|||||
|Additions
|-|-||-|
|Disposals
|-|-|-|-|
|Revaluations
|-|-|-|-|
|Transfers *
|-|-|-|-|
|At end of the year
|-|-|150 150||
|**15.2 Amortisation and impairments**|||||
|****Basis**
SL or RB
**** Rate**
At beginning of the|-|SL or RB
-|SL or RB
SL or RB
-|-
Straight Line
("SL") or
Reducing
Balance ("RB")|
|year|||||
|Disposals
|-|-|-|-|
|Amortisation
|-|-|-|-|
|Impairment
|-|-|-|-|
|Transfers*
|-|-|-|-|
|At end of year
|-|-|-|-|
|**15.3 Net book value**|||||
|
Nat book value at the|-|-|150 150||
|beginning of the year|||||
|
Net book value at the|-|-|150 150||
|end of the year|||||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
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47
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 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**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
|**_(i) If your intangible asset was acquired by_**
**_way of grant, provide value on initial_**
**_recognition and carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security_**
**_for liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(vi) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vii) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**||
|---|---|
|||
|||
|||
|||
||
**Deposit of £150 with Filmbank Media**
**required for rental of copyrighted**
**media. Refundable in entirety on**
**closure of account, therefore no**
**depreciation.**|
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction_
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**Section C Notes to the accounts**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held.**
**(ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|**£**
**£**
**£**
At beginning of the year
- - -
Additions
- - -
Disposals
- - -
Revaluations
- - -
Transfers *
- - -
At end of the year
- - -
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
- - -
Disposals
- - -
Depreciation
- - -
Impairment
- - -
Transfers*
- - -
At end of year
- - -
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
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## **16.4 Net book value**
Nat book value at the beginning of the - - - year Net book value at the end of the year - - -
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost**
Carrying amount at the beginning of the period
## Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
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## **16.8 Heritage assets (where heritage assets are not recoignised on the balance**
## **(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
**----- Start of picture text -----**
2015 2014 2013
£ £ £
Purchases
Group A - - -
Group B - - -
Group C -
Other -
Donations
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total additions - - -
Charge for impairment
Group A - - -
Group B - - -
Group C - - -
Other - - -
Total charge for impairment - - -
Disposals
Group A - carrying amount - - -
Group B - carrying amount - - -
Group C - - -
Other - - -
**----- End of picture text -----**
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**Total disposals - - -**
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## **(cont)**
**----- Start of picture text -----**
Heritage asset Total
4
£ £
- -
- -
- -
- -
- -
- -
Straight Line
("SL") or
Reducing
Balance
("RB")
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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- - - -
## **and those at valuation**
**----- Start of picture text -----**
At valuation At cost Group Total
Group A B
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
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## **e sheet)**
**----- Start of picture text -----**
2012 2011
£ £
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
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**- -**
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**Section C Notes to the accounts**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
Carrying (fair) value at beginning of period **Add:** additions to investments during period*
**Less:** disposals at carrying value
## **Less: impairments**
## **Add: Reversal of impairments**
**Add/(deduct):** transfer in/(out) in the period **Add/(deduct):** net gain/(loss) on revaluation Carrying (fair) value at end of year
**----- Start of picture text -----**
Cash & cash Listed Investment Social
equivalents investments properties investments
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
**----- End of picture text -----**
## ***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be knowlegable and willing parties in an arm's length transaction. For traded securities value of the security quoted on the London Stock Exchange Daily Official List or equi assets where there is no market price on a traded market, it is the trustees' or value fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with balance sheet row B04 differentiating between those held at fair value and th at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**||
|---|---|
||**Fair value at year end**|
||**£**|
||-|
||-|
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|**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**|-|
|---|---|
||-|
||-|
||-|
|||
## **17.3 If your charity holds investment properties, please complete the followin**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
**(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
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## **17.4 Please provide a breakdown of current asset investments, if applicable, balance sheet.**
**----- Start of picture text -----**
|||
|---|---|
|Analysis of current asset|This year|
|investments|
|£|
|-|
|Cash or cash equivalents|-|
|Listed investments|-|
|Investment properties|-|
|Social investments|-|
|Other investments|-|
|Total|
**----- End of picture text -----**
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
**Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).**
**Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information).**_
_**Description Total Description Total**_
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**Terms and conditions eg interest rate, security provided Value of any concessionary loans which have been committed but not taken up at the reporting date Amounts payable within 1 year Amounts payable after more than 1 year Amounts receivable within 1 year Amounts receivable after more than 1 year**
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk. For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique. Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **(cont)**
**----- Start of picture text -----**
Other Total
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
_**exchanged between s, the fair value is the ivalent. For other ers' best estimate of**_
## **the hose held**
**----- Start of picture text -----**
Cost less impairment
£
-
-
**----- End of picture text -----**
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**----- Start of picture text -----**
-
-
-
-
**----- End of picture text -----**
## **ng note:**
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## **agreeing with the**
**Last year £** - - - - - -
**This year £ Last year £ This year £ Last year £**
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## **Section C Notes to the accounts**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed be activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|
|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|
||**£**|**£**|**£**|**£**|
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||||||
||||||
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||**-**|**-**|**-**|**-**|
||-|-|-|-|
||-|-|-|-|
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**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **(cont)**
## **tween**
**Work in progress £** - - - - **-** - - - - **-** - - - - **-** - -
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**Section C Notes to the accounts**
**Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_
## **19.1 Analysis of debtors**
## **Trade debtors**
**Prepayments and accrued income Other debtors**
**Total**
_**Please complete 19.2 where a material debtor is recoverable more than a year**_
**19.2 Analysis of debtors recoverable in more than 1 year (included in debtor**
**Trade debtors Prepayments and accrued income Other debtors**
**----- Start of picture text -----**
Total
**----- End of picture text -----**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
4,773.6 3,725.3
- -
4,773.6 3,725.3
**----- End of picture text -----**
## _**r after the reporting date.**_
**----- Start of picture text -----**
rs above)
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due**
**within one year**|**Amounts falling due**
**within one year**|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|1,741|
||115|105|
||-|693|
||115|2,539|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
_**Please explain the reasons why income is deferred.**_
## _**Movement in deferred income account**_
**Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period**
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## **(cont)**
**----- Start of picture text -----**
Amounts falling due after
more than one year
This year Last year
£ £
- -
- -
- -
- -
- -
- -
- -
- -
**----- End of picture text -----**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
- -
- -
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any prov made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
- **a brief description of any obligations on the** _**£115 PAYE**_ **balance sheet and the expected amount and timing of resulting payments;**
- **an indication of the uncertainties about the** _**PAYE was paid in 2021.**_ **amount or timing of those outflows; and**
- **the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the**
**Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period**
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
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## **(cont)**
## _**visions. A provision is**_
**----- Start of picture text -----**
e period
This year Last year
£ £
- -
- -
- -
- -
- -
**----- End of picture text -----**
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**Section C Notes to the accounts**
## **Note 22 Other disclosures for debtors, creditors and other basic financi**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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## **(cont)**
## **ial instruments**
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## **Section C Notes to the accounts**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following se possibility of their existence is remote.**
**Description of item including its legal nature. Please describe any security provided in connection to the liability.**
**Estimate of fin**
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section probable**
**Description of item**
**Estimate of fin**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
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## **(cont)**
## **ction unless the**
## **nancial effecti**
## **n when their existence is**
**----- Start of picture text -----**
nancial effect
**----- End of picture text -----**
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**Section C Notes to the accounts**
**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand Other Total**
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## **(cont)**
**----- Start of picture text -----**
This year Last year
£ £
- -
- -
17,326 15,268
- -
17,326 15,268
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will** None **fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
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## **(cont)**
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## **Section C Notes to the accounts**
**Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) h the end of the reporting period but before the accounts are authorised which r that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
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**(cont)**
_**ave occurred after relate to conditions**_
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Funds collected for support of missions
Missions R based charities - 388 - 1,348
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds - 388 - 1,348
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
960 - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
960 - -
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure f figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special t unrestricted funds**_
**----- Start of picture text -----**
Fund
balances
Type PE, EE
Purpose and Restrictions brought
R or UR *
forward Income Expenditure
Fund names £ £ £
Missionary Support R - - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Other funds N/a N/a - - -
Total Funds - - -
**----- End of picture text -----**
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## _**for 'Other funds'. The 'Total funds'**_
## _**trusts, of the charity; and U -**_
**----- Start of picture text -----**
Fund
balances
Gains and carried
Transfers losses forward
£ £ £
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
**----- End of picture text -----**
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**Section C Notes to the accounts**
**Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is con
income, legal power for its conversion
Between unrestricted and Used unrestricted funds to make up shortfall in fund for the
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds**
**Planned use Purpose of the designation**
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## **(cont)**
**----- Start of picture text -----**
verted to Amount
e expense 959.6
**----- End of picture text -----**
**----- Start of picture text -----**
Amount
**----- End of picture text -----**
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## **Section C Notes to the accounts**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expens details of such transactions should be provided in this note. If there are no transactio in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the for, any remuneration or other benefits paid to a trustee by the charity or any instituti**_
**----- Start of picture text -----**
Amounts pa
This ye
Legal authority (eg Remuneration Pension
Name of trustee order, governing contribution
document)
£ £
6300
Simon Lawrenson
Please give details of why remuneration or other Remuneration for teaching and pasto
employment benefits were paid.
Where an ex gratia payment has been made to a trustee, n/a
provide an explanation of the nature of the payment.
**----- End of picture text -----**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such tran this note. If there are no transactions to report, please enter “True” in the box below. report, please enter "False".**_
## **No trustee expenses have been incurred (True or False)**
**This Type of expenses reimbursed £**
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**Travel Subsistence Equipment Purchased on behalf of charity Refreshments Training Reimbursement of Benevolence TOTAL**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in wh interest, including where funds have been held as agent for related parties. If there a enter 'true' in the box provided.**_
## **There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Name of the trustee Relationship Description of the Balance at
Amount
or related party to charity transaction(s) period end
£ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
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## **(cont)**
## _**ses explained in guidance notes) ons to report, please enter “True”**_
**----- Start of picture text -----**
from an 0
**----- End of picture text -----**
## _**e amount of, and legal authority ion or company connected with it.**_
**----- Start of picture text -----**
aid or benefit value
ear Last year
Redundancy Other TOTAL
(including
loss of
office)/ex
gratia
£ £
6300
**----- End of picture text -----**
## **aid or benefit value**
**oral duties**
## _**nsactions should be provided in . If there are transactions to**_
**----- Start of picture text -----**
0
year Last year
£ £
**----- End of picture text -----**
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**----- Start of picture text -----**
392
0 55
265 420
0 66
0 266
265 932
1
**----- End of picture text -----**
## _**hich a related party has a material are no such transactions, please**_
**----- Start of picture text -----**
1
Amounts
written off
Provision for bad
during
debts at period end
reporting
period
£ £
**----- End of picture text -----**
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## **ote 29 Additional Disclosures**
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## **Independent examiner's report on the accounts**
**Section A Independent Examiner’s Report**
**Report to the trustees/directors/ Calvary Chapel Southampton Limited members of**
> **On accounts for the 31[st] December 2020 year ended**
> **Charity no.: 1132627** Company no.: **07023283**
**Set out on pages**
**Respective** The trustees (who are also the directors of the company for the **responsibilities of** purposes of company law) are responsible for the preparation of **trustees and** the accounts. The charity’s trustees consider that an audit is not **examiner** required for this year under section 144 of the Charities Act 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 independent** My examination was carried out in accordance with general **examiner’s** Directions given by the Charity Commission. An examination **statement** includes a review of the accounting records kept by the charity 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.
1
**IER**
**Independent** In connection with my examination, no matter has come to my **examiner's** attention to indicate that: **statement** • accounting records have not been kept in accordance with section 386 of the Companies Act 2006;
- the accounts do not accord with such records:
• where accounts are prepared on an accruals basis, whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102)
• any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts.
**Signed:**
> **Date: 28/09/21**
> **Name: IAN CHARLES EDWARDS**
> **Relevant N/A professional qualification(s) or body (if any):**
> **Address: 10 ACREFIELD, NEWBURGH, WIGAN, WN8 7LJ**
**Section B Disclosure**
Only complete if the examiner needs to highlight material problems
(E.g. Accounting records have not been kept in accordance with section 386 of the Companies Act 2006; the accounts do not accord with the accounting records; any material expenditure or action which appears not to be in accordance with the trusts of the charity; any failure to be provided with information and explanation by any past or present trustee, officer or employee; and in the case of accruals accounts any material inconsistency between the accounts and the trustees’ annual report, and in the case of a charitable company with the director’s report.)
2
**IER**
**Give here brief details of any items that the examiner wishes to disclose** .
3
**IER**