**Annual Report and Accounts for the year ended 31[st] December 2022**
## Akeman Street Baptist Church
## **Details of Charity**
Church Address:
Registered as a charity in in England & Wales
Akeman Street Baptist Church Akeman Street Tring Hertfordshire HP23 6AA Number 1133369
Affiliated to:
Association of Grace Baptist Churches, 62 Bride Street, London N7 8AZ
Principal Bankers: CAF Bank Principal savings in interest-bearing Grace Baptist Charities Ltd, accounts deposited with: 7 Arlington Way, London, EC1R 1XA Independent Examiner: Malcolm Rogers
## **Objectives and Activities**
Akeman Street Baptist Church is located in Tring, Hertfordshire and serves the town and surrounding area. The church is committed to providing for the spiritual and pastoral needs of the community.
When planning our activities for the year, the trustees have considered the Commission’s guidance on public benefit and in particular the specific guidance on charities for the advancement of religion. It does so by offering services of worship on Sunday and meeting for Bible studies and prayer during the week. In addition, various activities tailored to the needs of different age groups, operate on a regular basis throughout the year. All of the services and activities are open for anyone to attend.
It is through the above activities that the church endeavours to enable people to live out their faith as part of the fellowship by,
- Worship and prayer; learning about the Bible and developing their knowledge and trust in Jesus Christ
1
**Annual Report and Accounts for the year ended 31[st] December 2022**
- The provision of pastoral care for the people of Tring and surrounding area.
- Mission and outreach work.
- The provision of a safe environment where children and young people can develop socially, emotionally and spiritually through various activities.
## **Achievements and Performance**
Two services are held on a Sunday, with an average attendance of 120 for the morning and 35 for the evening. During the morning service provision is made for a crèche, so people with young children can attend. A Sunday school for various age groups is held during the morning service with an average of 20 children in attendance. Classes and activities for children and young people also take place during the evening service. Special services are held at occasions such as, Easter, Harvest and Christmas. A Carols by Candlelight service is held at Christmas and attracts large numbers of people who enjoy the singing and worship together with refreshments that are provided afterwards. Various evangelistic outreach activities are organised throughout the year.
Several prayer and Bible study meetings are held during the week, so as to meet various needs of the fellowship and, as these are open events, the wider community.
To provide an outreach to the community the church offers a range of events and clubs, each of which is focussed on a particular age range, beginning with ABC Preschool and going on through to the Seniors. All are very popular, especially those providing activities for children and young people.
Formal church membership at the end of the year was 100. The church did not employ a pastor during the year. It employed a part time administrator throughout the year.
The church operates a preschool four mornings per week and is open to all. It is subject to regulation by Ofsted. The trustees delegate the management of the preschool to a committee. The chairman during the year was one of the trustees.
The majority of the activities provided by the church operate due to the many volunteers who give generously of their time, so these activities can function efficiently and effectively for the benefit of all that attend them. We extend a “big thank you” to all these volunteers.
The church has a written Safeguarding Policy for Children and Vulnerable Adults and a person who is responsible for its implementation and review. Those entrusted with the care of children undergo a Disclosure & Barring check.
2
**Annual Report and Accounts for the year ended 31[st] December 2022**
## **Mission**
The church supports various mission projects both in this country and abroad. These include Grace Baptist Mission, Association of Grace Baptist Churches (South East) and mission activities in the Philippines, France and Uganda. In 2022 the mission giving was £17,553.
## **Structure and Governance**
The overall management of the church is the responsibilities of the Managing Trustees. Where appropriate, the trustees may delegate the day-to-day management of an activity to a committee, who report back on a regular basis to the trustees. The trustees meet eleven times per year and on other occasions when it is deemed necessary.
The processes for appointment and removal of trustees are set out in the Church Constitution.
The charity is an unincorporated association with a constitution. The legal title to the church buildings is held by Grace Baptist Charities Limited as Custodian Trustee on behalf of the church.
Trustees during the year were:
David Chapman (resigned 19 April 2023) David Crane Philip Dobson (appointed 20 July 2022) Joan Eeley (appointed 20 July 2022) Chris Gee (appointed 20 July 2022) John Heasman Daniel Nash Nigel Rogers - Secretary Chris Turland - Finance Officer Angela Walshe (appointed 20 July 2022)
## **Reserve Policy**
A Reserves Policy was approved by the Trustees on 5 May 2010. The policy states that the charity will maintain unrestricted funds, which are free reserves of the charity, at a level that equates to approximately four months unrestricted expenditure.
This provides sufficient funds to cover committed salaries, regular premises costs and ongoing running costs for the regular activities of the charity and to be able to provide for emergency repairs etc. of premises or equipment.
Part of the Restricted Reserves of the Preschool are designated as a contingency in the event that it became necessary to declare staff redundancies.
3
**Annual Report and Accounts for the year ended 31[st] December 2022**
Year end reserves totalled £88k, exceeding the amount required under the Reserves Policy.
## **Financial Review and Future Plans**
The main sources of income were personal giving from church members, manse rental income, local authority grants relating to the playgroup and gift aid receipts.
Income was £185k (an increase of £7k on the previous year), mainly comprising of donations and legacies of £105k, charitable activities of £52k and income from rental investments of £15k.
The main areas of expenditure were staff salaries, donations to other charities, property maintenance and building project costs.
Expenditure totalled £129k (a decrease of £80k on the previous year). The main reason for this decrease is due to a one off employment cost relating to the Pastor resigning in 2021.
There was a surplus of net incoming resources for the year of £56k.
The Church was holding balances of £103k at the year-end. These were held in investment accounts with Grace Baptist Charities Ltd, in current accounts, deposit accounts or cash for the ongoing regular activities of the Church.
The Trustees (Elders & Deacons) review the financial position of the church each month and present a financial report to the Church members each quarter and a full report at the Annual General Meeting in April.
## **Approval of Report and Accounts**
This Annual Report and the associated Accounts were approved by the Trustees of the Church on 4 October 2023. The Trustees in office at that date were as stated on page 3 with the exception that David Chapman resigned as a Trustee after the year end.
Nigel Rogers Trustee Date: 31 October 2023
Chris Turland Trustee 31 October 2023
4
**Annual Report and Accounts for the year ended 31[st] December 2022**
## **Independent Examiner’s Report**
I am pleased to report on my examination of the accounts of Akeman Street Baptist Church Tring, for the year ended 31st December, 2022, set out on pages 1 to 31 of the Accounts.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not 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;
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination 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.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
* the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
* the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: [Signed on original]
Date: 31 October 2023
Name: Malcolm W Rogers
Relevant professional qualification(s) or body (if any): C Eng, FIC, ACIE
Address: 24a, Friars Walk, Tring, Hertfordshire, HP23 4AY
5
**----- Start of picture text -----**
Akeman Street Baptist Church Charity No (if 1133369
any)
Annual accounts for the period
Period start date 01-Jan-22 To Period end date 31-Dec-22
**----- End of picture text -----**
**EXAMINED ACCOUNTS OF AKEMAN STREET BAPTIST CHURCH FOR THE FINANCIAL YEAR 01 JANUARY 2022 TO 31 DECEMBER 2022**
## **Section A Statement of financial activities**
|**Section A Statement of financial activities**||
|---|---|
|**Recommended categories by activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**_Total_**
**Net income/(expenditure) before investment gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
105,354
-
-
105,354
108,503
-
51,589
-
51,589
51,039
-
-
-
-
-
25,623
113
-
25,736
16,250
-
-
-
-
-
-
2,624
-
2,624
1,367|
||130,977
54,326
-
185,303
177,159|
||20
20
-
40
40
26,964
52,199
-
79,163
130,782
-
-
-
-
29,319
49,719
-
-
49,719
48,605|
||76,704
52,219
-
128,922
208,746|
|||
||54,273
2,107
-
56,381
31,587
-|
||-|
||54,273
2,107
-
56,381
31,587
-|
||671
671
-
-
-
-|
||54,944
1,436
-
56,381
31,587
-|
||2,771,710
19,541
2,791,252
2,822,839|
||2,826,655
20,977
-
2,847,633
2,791,252|
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank (Note 24)**
**Cash at in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within one year**
**(Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one year**
**(Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all the
trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21
[S
[S|**Unrestricted**
**funds**
**£**
F01
-
2,785,433
-
-|**Restricted**
**income funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**£**
F03
-
-
-
-|**Total this year**
**Total last year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|
||||||-
-
2,785,433
2,785,433
-
-
-
-|
|||2,785,433|-|-|2,785,433 2,785,433|
|||-
5,000
8,114
74,408
-|-
7,077
12,458
1,442|-
-
-
-
-|-
-
5,000
5,000
15,191
11,984
86,866
54,635
1,442|
|||87,522|20,977|-|108,499 71,619|
||||||11,300
13,800|
|||11,300|-|-||
|||||||
|||76,222|20,977|-|97,199
57,819|
|||||||
|||2,861,655|20,977|-|2,882,632 2,843,252|
||||||35,000
52,000
-
-|
|||35,000
-|-
-|-
-||
|||||||
|||2,826,655|20,977|-|2,847,632
2,791,252|
|||-
2,826,655|20,977
|-||
||||||-
-
20,977
19,541
2,826,655
2,771,710
-
-|
|||2,826,655|20,977|-|2,847,632 2,791,252|
|||Signature
igned on original
igned on original|]
]|Print
Chris
Nigel|Date of
approval
dd/mm/yyyy
31-Oct-23
31-Oct-23
Name
Turland
Rogers|
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
**----- Start of picture text -----**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless
The accounts have been prepared in accordance with:
• and with* √ the Statement of Recommended Practice: Accounting and
• and with* the Financial Reporting Standard applicable in the United
• 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
An explanation as to those factors that support the conclusion that the charity is a going concern; Not Applicable
Disclosure of any uncertainties that make the going concern assumption doubtful; Not Applicable
Where accounts are not prepared on a going concern basis, please disclose this fact together with Not Applicable
1.3 Change of accounting policy
The accounts present a true and fair view and there are no changes to the accounting policies that impact any figures in 17/18 or
Yes* √
* -Tick as appropriate
No* √
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; N/A
(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and N/A
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* √
* -Tick as appropriate
No* ü
Please disclose:
(i) the nature of any changes; N/A
(ii) the effect of the change on income and expense or assets and liabilities for the current period; and N/A
(iii) where practicable, the effect of the change in one or more future periods. N/A
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* ü
**----- End of picture text -----**
_**Please disclose:**_
## _**(i) the nature of the prior period error;**_
_**(i) the nature of the prior period error;**_ N/A _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item**_ N/A _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ N/A
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of period End of period £ £**
**Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period £**
**Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
## **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 in the box below._
**Recognition of income** These are included in the Statement of Financial Activities (SoFA)
|**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
**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).
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the
· the monetary value can be measured with sufficient reliability.|Yes
No
√
ü
Yes
No
√
ü
Yes
No
√
ü
Yes
No
√
ü
Yes
No
√
ü
Yes
No
√|N/a
ü
N/a
ü
N/a
ü
N/a
√
N/a
√
N/a
ü|
|---|---|---|
**Section C Notes to the accounts (cont)**
|**Support costs**
The charity has incurred expenditure on support
costs.
**Volunteer help**
The value of any voluntary help received is not
included in the accounts but is described in the
trustees’ annual report.
**Income from interest, royalties and dividends**
This is included in the accounts when receipt is
probable and the amount receivable can be
measured reliably.
Gifts in kind for use by the charity are included in the
SoFA as income from donations when receivable.
**Donated services and facilities**
Donated services and facilities are included in the
SOFA when received at the value of the gift to the
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 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 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.
**Tax reclaims on donations and gifts**
Gift Aid receivable is included in income when there
is a valid declaration by 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.|Yes
No
N/a
√
ü
Yes
No
N/a
√
ü
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
√
ü
√
Yes
No
N/a
√
ü
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
√
ü
√
Yes
No
N/a
√
ü
√
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
ü|
|---|---|
## **Section C Notes to the accounts (cont)**
|**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.
**Governance and support costs**
Support costs have been allocated between
governance costs and other support. Governance
costs comprise all costs involving public
accountability of the charity and its compliance with
regulation and good practice.
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.
**Settlement of insurance claims**
Insurance claims are only included in the SoFA when
the general income recognition criteria are met (5.10
to 5.12 FRS102 SORP) and are included as an item of
other income in the SoFA.
**Investment gains and losses**
This includes any realised or unrealised gains or
losses on the sale of investments and any gain or
loss resulting from revaluing investments to market
value at the end of the year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than
not 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.
**Income from membership subscriptions**
Membeship subscriptions received in the nature of a
gift are recognised in Donations and Legacies
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.|Yes
No
N/a
√
Yes
No
N/a
√
ü
√
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
ü
Yes
No
N/a
ü
√
Yes
No
N/a
√
√
√
Yes
No
N/a
√
ü
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
ü|
|---|---|
**Section C Notes to the accounts (cont)**
|**2.4 ASSETS**
**Intangible fixed assets**
**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
**Tangible fixed assets for use by charity**
These are capitalised if they can be used for more
than one year, and cost at least**£1,000.**
They are valued at cost.
The depreciation rates and methods used are
disclosed in note 14.
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.
**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.|√
|Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
Yes
No
N/a
√
ü
ü
Yes
No
N/a
ü
√
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
ü
√
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
ü
ü
√|
|---|---|---|
**Section C Notes to the accounts (cont)**
|**POLICIES ADOPTED ADDITIONAL TO OR**
**DIFFERENT FROM THOSE ABOVE**
**Debtors**
**Current asset investments**
**Stocks and work in progress**|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.
The charity 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
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 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.|Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
√
√
Yes
No
N/a
√
Yes
No
N/a
ü
ü
√
Yes
No
N/a
√
ü
ü
Yes
No
N/a
√
ü
Yes
No
N/a
√
ü
√
|
|---|---|---|
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 3 Analysis of income
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Donations and legacies: Donations and gifts 87,326 - - 87,326 89,456
Gift Aid 18,028 - - 18,028 19,047
Legacies - - - - -
General grants
provided by
government/other
charities - - - - -
Membership
subscriptions and
sponsorships which
are in substance
donations
- - - - -
Donated goods,
facilities and
services - - - - -
Other - - - - -
Total 105,354 - - 105,354 108,503
Charitable activities: Preschool Grants - 15,366 - 15,366 18,579
Preschool non-grant
income - 28,444 - 28,444 16,941
Other activities
income - 7,780 - 7,780 15,519
Total - 51,589 - 51,589 51,039
Other trading activities: - - -
Total - - - - -
Income from investments: Interest income 102 113 - 214 229
Dividend income - - - - -
Rental and leasing
income 14,916 - - 14,916 13,999
Other 10,605 - - 10,605 2,022
Total 25,623 113 - 25,736 16,250
Separate material item of income: Donations - Building Project - - - -
- - - -
Total - - - - -
Other: Other - 2,624 - 2,624 1,367
-
Total - 2,624 - 2,624 1,367
TOTAL INCOME 130,977 54,326 - 185,303 177,159
Other information:
All income in the prior year was unrestricted except for: (please provide Preschool income (£55,589) and income from other activities (£2,624)
description and amounts)
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 -----**
**Section C Notes to the accounts (cont)**
**Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_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._**|Preschool LEA
grants
**Total**
**Description**|**This year**
**Last year**
**£**
**£**
15,366 18,579
- -
- -
- -|
|---|---|---|
|||15,366 18,579|
||||
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**|
_There were no d_|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
_onated goods, faciities or services this year or last - Note not applicable_|
|---|---|---|
|**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.**|||
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 6 Analysis of expenditure
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Expenditure on raising funds: Investment management 20 20 - 40 40
- - - - -
- - - - -
Total expenditure on raising 20 20 - 40 40
Expenditure on charitable activities Ministry - - - - 44,508
Mission - church 12,863 5,681 - 18,544 27,974
Mission - support costs 14,101 - - 14,101 12,786
Mission - Preschool - 44,164 - 44,164 44,346
Mission - Other groups - 2,353 - 2,353 1,169
Other Costs - - -
Total expenditure on charitable 26,964 52,199 - 79,163 130,783
Separate material item of expense Minister exceptional costs - - - 29,319
- - - - -
- - - - -
- - - - -
Total - - - - 29,319
Other
Premises 31,153 31,153 17,982
Office Equipment 280 280 218
Administration 4,524 4,524 5,208
Manse 884 884 4,418
Sundry 12,879 12,879 20,779
Total other expenditure 49,719 - - 49,719 48,605
TOTAL EXPENDITURE 76,704 52,219 - 128,922 208,747
Other information:
Analysis of expenditure on charitable activities
Grant funding Total prior
Activity or programme Activities undertaken directly of activities Support Costs Total this year year
£ £ £ £ £
Staff costs 0 - 14,101 14,101 86,612
Mission giving - unrestricted - 12,863 - 12,863 11,495
Mission giving - restricted - 5,681 - 5,681 16,479
Preschool costs 44,164 - - 44,164 44,346
Other - 2,353 - 2,353 1,169
Total 93,611 20,658 12,623 79,163 160,101
Prior year expenditure on charitable activities can be analysed as follows:
See above
Preschool Costs £44,079 (2021:£44,346), Various donations to Mission £5,681 (2021:£16,479)
Within the expenditure items above the following items are material:
(please disclose the nature, amount and any prior year amounts)
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
_There are no Extraordinary items this year or last - Note not applicable_
_**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**|**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|---|
|||- -|
## **Note 8 Funds received as agent**
_There are no Funds rceeived as agent during the year or last year - Note not applicable_
_**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**_
## **Agency Receipts and Payments related to CURRENT Financial Year (2017/2018)**
|**Description/name of party**|**Total**
**Related**
**party (Yes**|**This year**
**Last year**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**Amount received**
**Amount paid out**
**Balance held at period**|
|---|---|---|
|||-
-
-
-
-
-
|
## **Note 9 Support Costs**
|**Raising funds**
**Activity 1**
**Activity 2**
**Activity 3**
**Grand total**
**£**
**£**
**£**
**£**
**£**
- -
- -
- -
- -
**Total**
- -
- -
_Expenses are not analysed by activity - Note not appropriate_
**_Please complete this note if the charity has analysed its expenses using activity categories and has support costs._**
**Support cost**|**Basis of**
**allocation**
**(Describe**
**method)**
|
|---|---|
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their**_
## **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**_
|**Other fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Independent examiner’s fees**|**This year**
**Last year**
**£**
**£**
400
400
0
0|
|---|---|
## **Note 11 Paid employees**
## **11.1 Staff Costs**
|**Other employee benefits**
**Total staff costs**
**Please provide details of expenditure on staff working for the charity whose**
**contracts are with and are paid by a related party**
**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**|**This year**
**Last year**
**£**
**£**
12,399 105,414
639 15,289
1,063 5,384
- 303|
|---|---|
||14,101 126,389
|
||N/A|
**Section C Notes to the accounts (cont)**
_**Please give details of the number of employees whose total employee benefits (excluding employer pension**_
## **11.1 Summary Table**
**----- 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
**----- End of picture text -----**
|**Please provide the total amount paid to key management personnel**
**11.2 Average head count in the year**
**The parts of the charity in which the employees work**|**Fundraising**
**Charitable**
**Activities**
**Governance**
**Other**
**(Preschool)**
**Total**
|**This year**
**Last year**
**Number**
**Number**
- -
0.6 1.6
- -
1.6 3.3|
|---|---|---|
|||2.2 4.9|
|**11.3 Ex-gratia payments to employees and others (excluding trustees)**|**11.3 Ex-gratia payments to employees and others (excluding trustees)**|
|---|---|
|**_There were no Ex-gratia payments during the year - Note not applicable_**||
|**Please explain the nature of the payment**|N/A|
|||
|**Please state the legal authority or reason for making the payment**||
||N/A|
|||
|**Please state the amount of the payment (or value of any waiver of a**||
|**right to an asset)**|N/A|
|**11.4 Redundancy payments**||
|**_There were no Redundancy payments during the year - Note not applicable_**||
|**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**||
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense** 1,063 **Please explain the basis for allocating the liability and expense of The pension contributions relate to the Church defined contribution pension scheme between activities and Administrator, whose activities fall under Ministry, Charitable Activities, and are unrestricted between restricted and unrestricted funds.**
_**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable**_ **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-employer defined benefit pension**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
**----- Start of picture text -----**
13.1 Analysis of grants paid (included in cost of charitable activities)
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £ £ £
Grace Baptist Mission 3,230 - - 3,230
Church Weekend Away 2,394 - - 2,394
onehundredfold 1,200 - - 1,200
Wycliffe/ Bagwere 1,190 - - 1,190
Bibles for children 1,080 - - 1,080
Home Missions 2,040 - - 2,040
Pilgrim Friends Soc 1,000 - - 1,000
Bagwere (Church/Personal) 610 - - 610
Barnabus Fund 550 - - 550
Affinity 500 - - 500
CCM 500 - - 500
Tear Fund 320 - - 320
Football event 300 - - 300
James Hammond 270 - - 270
Benevolent Fund 250 - - 250
Caring for Life 250 - - 250
Falcons 200 - - 200
Pioneer Camp 200 - - 200
UBM 200 - - 200
Bible Society 180 - - 180
Gideons 180 - - 180
SASRA 180 - - 180
Alex Logan/Beechwood Chapel 150 - - 150
Christian Prison Resources 150 - - 150
Lifewords/Scripture Gift Mission 150 - - 150
Mission Aviation Fellowship 150 - - 150
Thirtyone:eight 129 - - 129
Total 17,553 - - 17,553
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Material Grants made to institutions - None**
|**13.2 Material Grants made to institutions - None**||
|---|---|
|**_No_**
**_No_**
**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_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._**
**Names of institution**
**Purpose**|**_Please_**
**_provide_**
**_details of_**
**_charity's URL._**
**_Provide_**
**_details below_**
**Total amount**
**of grants paid**
**£**
-
-
-
-
-
-
-
-
-
-|
||**-**|
||-
-|
**Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
|**_Please complete this note if the charity has_**|**_any tangible fixed assets_**|**_any tangible fixed assets_**||||||||
|---|---|---|---|---|---|---|---|---|---|
|**14.1 Cost or valuation**||||||||||
|||**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**||**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|||
|At the beginning of the year||2,371,765|413,668||-|70,660|2,856,093|||
|Additions||-|-||-|||-||
|Revaluations||-|-||-|-||-||
|Disposals||-|-||-|-||-||
|Transfers *||-|-||-|-||-||
|At end of the year||2,371,765|413,668||-|70,660|2,856,093|||
|**14.2 Depreciation and impairments**||||||||||
||****Basis**|SL or RB|Expensed in
year of
Purchase|Expensed in
year of
Purchase||Expensed in
year of
Purchase|Expensed in
year of
Purchase||Straight Line
("SL") or
Reducing
Balance ("RB")|
||**** Rate**|||||||||
|||||||||||
|At beginning of the year||-|-||-|70,660|70,660|||
|Additions/Disposals||-|-||-|-||-||
|Depreciation||-|-||-|-||-||
|Impairment||-|-||-|-||-||
|Transfers*||-|-||-|-||-||
|At end of the year||-|-||-|70,660|70,660|||
|**14.3 Net book value**||||||||||
|Net book value at the beginning of the year||2,371,765|413,668||-|-|2,785,433|||
|Net book value at the end of the year||2,371,765|413,668||-|-|2,785,433|||
**Section C Notes to the accounts (cont)**
## **14.4 Impairment - Not applicable**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation - Not applicable**
_**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 - Not applicable**
- _**(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 line; RB = reducing balance). Also_
**Section C Notes to the accounts (cont)**
**Note 15 Intangible assets - Not applicable**
**15.1 Cost or valuation**
|**Research &**
**development**
**£**
At beginning of the year
-
Additions
-
Disposals
-
Revaluations
-
Transfers *
-
At end of the year
-
****Basis**
SL or RB
**** Rate**
At beginning of the year
-
Disposals
-
Amortisation
-
Impairment
-
Transfers*
-
At end of year
-
Nat book value at the beginning of the year
-
Net book value at the end of the year
-
**_Policies for the recognition of any capital development_**
**15.3 Net book value**
**15.4 Accounting policy**
**_Please disclose the accounting policy for intangible fixed assets inclu_**
**_Reasons for choosing amortisation rates_**
**15.2 Amortisation and impairments**|**Research &**
**development**
**£**
-
-
-
-
-|**Patents and**
**trademarks**
**Other**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -
- - -
SL or RB
SL or RB
SL or RB
Straight Line
("SL") or
Reducing
Balance ("RB")
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
**_ding:_**|
|---|---|---|
||-||
||SL or RB
-
-
-
-
-||
||-||
||||
||-
-||
**15.5 Impairment** _**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.**_
_* 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_
**Section C Notes to the accounts (cont)**
|**Note 16 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**|||||||||
|||**Heritage asset**
**£**|**1**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**||
|At beginning of the year|||-|-|-|-|-||
|Additions|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Revaluations|||-|-|-|-|-||
|Transfers *|||-|-|-|-|-||
|At end of the year|||-|-|-|-|-||
|**16.3 Depreciation and impairments**|||||||||
||****Basis**|||||||Straight Line
("SL") or
Reducing
Balance ("RB")|
||**** Rate**||||||||
||||||||||
|At beginning of the year|||-|-|-|-|-||
|Disposals|||-|-|-|-|-||
|Depreciation|||-|-|-|-|-||
|Impairment|||-|-|-|-|-||
|Transfers*|||-|-|-|-|-||
|At end of year|||-|-|-|-|-||
|**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**_
**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 and those at valuation**
|Carrying amount at the beginning of the period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
**Section C Notes to the accounts (cont)**
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(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**
||**2022**
**2021**
**2020**
**2019**
**2018**
**£**
**£**
**£**
**£**
**£**|
|---|---|
|**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
**Total disposals**|- - - - -
- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**|
**Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1, 2 Fixed assets investments (please provide for each class of investment) - NONE**
|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|**Cash & cash**
**equivalents**
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -|
|---|---|
||- - - - - -|
***Please specify additions resulting from acquisitions through**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between**
|**Cash or cash equivalents**
**Investment properties**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**
**Listed investments**
**Social investments**
**Analysis of investments**|- -
- -
- -
- -
**Fair value at year end**
**Cost less impairment**
**£**
**£**
- -|
|---|---|
||- -|
## **17.3 Investment Properties - NONE**
**(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**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Cash or cash equivalents**
**Investment properties**
**Other investments**
**Total**
**Social investments**
**Listed investments**
**Analysis of current asset investments**|**£**
**£**
15,191 11,984
**This year**
**Last year**|
|---|---|
||15,191 11,984|
**Section C Notes to the accounts (cont)**
**17.5 Guarantees - NONE 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 - NONE - Note not applicable**
_**Description**_ **This year £ Last year £ Amount of concessionary loans made (** _**Multiple loans made may be disclosed in aggregate provided that such aggregation does not obsure significant information**_ **).** _**Total Description**_ **This year £ Last year £ Amount of concessionary loans received** _**(Multiple loans received may be disclosed in aggregate provided that such aggregation does not obsure significant information). Total**_ **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 - NO RELEVANT 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.**
**Note 18 Stocks - NONE - Note not applicable** _**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 between 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_**|**For distribution**
**£**
**0**
0
0
0
0
**0**
0
0
0
0
**0**
**Sto**|**For resale**
**£**
**0**
0
0
0
0
**0**
0
0
0
0
**0**
**ck**|**For**
**distribution**
**For resale**
**£**
**£**
**0**
**0**
0
0
0
0
0
0
0
0
**0**
**0**
0
0
0
0
0
0
0
0
**0**
**0**
**Donated goods**|**£**
**0**
0
0
0
0
**0**
0
0
0
0
**0**
**Work in**
**progress**|
|---|---|---|---|---|
||0|0|0
0|0|
||0|0|0
0|0|
**Section C Notes to the accounts (cont)**
**18.2 Please specify the carrying amount of any stocks pledged as**
|**19.1 Analysis of debtors**
Gift Aid
**Total**
**Note 19 Debtors and prepayments**|**This year**
**Last year**
**£**
**£**
5,000 5,000
- -
- -|
|---|---|
||5,000 5,000|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**|**- NONE**|||
|---|---|---|---|---|---|
||||**This year**||**Last year**|
||||**£**||**£**|
|**Trade debtors**||||-|-|
|**Prepayments and accrued income**||||-|-|
|**Other debtors**||||-|-|
|||||-|-|
||**Total**|||-|-|
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**20.1 Analysis of creditors**||
|---|---|
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
|**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
**£**
**£**
- - - -
- - - -
- - - -
- -
11,300 13,800 35,000 52,000
**Amounts falling due within one**
**Amounts falling due after**|
||11,300 13,800 35,000 52,000|
## **Section C Notes to the accounts (cont)**
## **20.2 Deferred income - NONE - Note not applicable**
_**Please complete this note if the charity has deferred income.**_
_**Please explain the reasons why income is deferred.**_
**----- Start of picture text -----**
Movement in deferred income account This year Last year
£ £
Balance at the start of the reporting period
Amounts added in current period
Amounts released to income from prev pds
Balance at the end of the reporting period 0 0
**----- End of picture text -----**
## **Note 21 Provisions for liabilities and charges - NONE - Note not applicable**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when**_
## **21.1 Please provide:**
**----- Start of picture text -----**
- a brief description of any obligations on the balance sheet and the expected
- an indication of the uncertainties about the amount or timing of those outflows;
- the amount of any expected reimbursement, stating the amount of any asset that There are no offsetting reimbursements.
21.2 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
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 0 0
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.
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments 22.2 If the charity has provided financial assets as a form of security, the carrying**
**----- Start of picture text -----**
Note 23 Contingent liabilities and contingent assets - NONE - Note not applicable
23.1 Contingent liabilities
Where the charity has contingent liabililities, please complete the following section unless the possibility of their
Description of item including its legal nature. Estimate of financial effect
Please describe any security provided in
connection to the liability.
23.2 Contingent assets
Where the charity has contingent assets, please complete the following section when their existence is probable
Description of item Estimate of financial effect
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
**----- End of picture text -----**
## **Note 24 Cash at bank and in hand**
|**Cash in Hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at Bank**
**Total**|**This year**
**Last year**
**£**
**£**
86,866
54,635
1,442|
|---|---|
||88,308 54,635|
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to** The charity is not exposed to significant credit risk. **credit risk (the risk of incurring a loss due to a debtor** The charity has a low exposure to liquidity risk, with **not paying what is owed) , liquidity risk (the risk of not** considerable cash readily available and also access to **being able to meet short term financial demands) and** various and substantial loan facilities if it so needed them. **market risk (the risk that the value of an investment** The charity has low exposure to market risk, as all its **will fall due to changes in the market) arising from** assets and liabilities are denominated in Pounds Sterling, **financial instruments to which the charity is exposed at** and it does not hold any financial instruments that are **the end of the reporting period and explain how the** subject to fluctuations in their market prices **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))** Not Applicable **measured at fair value through the SoFA that is attributable to changes in credit risk.**
**Note 26 Events after the end of the reporting period - NONE - Note not** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after**_
**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**
## **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 for 'Other funds'. The 'Total funds' figure below**_
- _**Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund balances Fund balances
Type PE, EE R or Purpose and
UR * Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
For Preschool
Preschool - General R use only 7,231 43,810 -44,164 5,000 0 11,877
Held for any
possible
future
redundancies
Preschool - Redundancy R in preschoool 9,995 0 0 -5,000 0 4,995
Held for the
Building
Project to
refurbish the
building and
erect a new
Building Project U hall 0 0 0 0 0 0
Balances held
for various
groups within
the church for
Other Activities R group activity 1,583 2,624 -2,358 0 0 1,849
Amounts
collected for
mission
towards
certain
mission
Special Collections R activities 738 7,379 -5,861 0 0 2,256
0 0
0 0
Other funds N/a N/a 2,771,710 131,490 -76,545 0 0 2,826,655
Total Funds 2,791,251 185,303 -128,927 0 0 2,847,632
**----- End of picture text -----**
## **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 for 'Other funds'. The 'Total funds' figure below**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund balances Fund balances
Type PE, EE R or Purpose and
UR * Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
For Preschool
Preschool - General R use only 15,940 35,657 -44,366 0 0 7,231
Held for any
possible
future
redundancies
Preschool - Redundancy R in preschoool 9,995 0 0 0 0 9,995
Held for the
Building
Project to
refurbish the
building and
erect a new
Building Project R hall 0 0 0 0 0 0
Balances held
for various
groups within
the church for
Other Activities R group activity 1,379 1,367 -1,169 0 0 1,577
Amounts
collected for
mission
towards
certain
mission
Special Collections R activities 1,698 15,519 -16,479 0 0 738
0
0
Other funds N/a N/a 2,793,827 124,616 -146,733 0 0 2,771,710
Total Funds 2,822,839 177,159 -208,746 0 0 2,791,252
**----- End of picture text -----**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
|**27.3 Transfers between funds**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income, legal**|**Amount**|
|**Between Restricted and Unretrictred Funds**|||
|Between unrestricted and designated funds|||
|Between endowment and restricted funds|||
|Between endowment and unrestricted funds|||
||||
## **27.4 Designated funds - NONE _ Note not applicable**
**Planned use Purpose of the designation Amount**
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or** _**TRUE**_
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits**_
|**David Williams**
**Appointment**
**approved by**
**church**
**members in**
**2012**
**Name of trustee**
**Legal**
**authority (eg**
**order,**
**governing**
**document)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including loss**
**of office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
- - - - 73,827
**Amounts paid or benefit value**
**This year**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation**_
**N/A**
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to**_ **No trustee expenses have been incurred (True or False)** _**FALSE**_
|**Please provide the number of trustees reimbursed for expenses or who had**
**Accommodation**
**Other (please specify): Admin and IT expenses**
**Travel**
**Subsistence**
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**|**TOTAL**|**-**
**-**
**-**
**-**
**-**
**This year**
**£**|**0**
**1,335**
**-**
**1,335**
**-**
**_FALSE_**
**Last year**
**£**|
|---|---|---|---|
## **28.3 Transaction(s) with related parties - NONE _ Note not applicable**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have**_ **There have been no related party transactions in the reporting period (True or False)** _**TRUE**_
|**Name of the trustee or related party**
**Relationship to**
**charity**
**Description of**
**the**
**transaction(s)**
**_In relation to the transactions above, please provide the terms and conditions,_**
**_For any related party, please provide details of any guarantees given or received._**|
**Amount**
**Balance at**
**period end**
**Amounts**
**written off**
**during**
**reporting**
**period**
**£**
**£**
**£**
**Provision for bad debts at**
**period end**
**£**|
|---|---|
**Section C Notes to the accounts (cont)**
**Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.**
**There are no matters to report.**