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2021-09-30-accounts

Charity Registration Charity Registration No. 1133860
Principal Address 12Poynders
Road
Clapham
Park
London SW4 8NY
Registered Office 12 Poynders
Road
Clapham
Park
London SW4 8NY
Bankers Barclays Bank PLC
1 Churchill
Place
London E145HP
Natwest
Bank
Balham Branch
128Balham
High Road
London SW12 9AE
independent Examiner Judy Newman
BSc., MAAT
Newman
Nede &Co
1 Bromley Lane
Chislehurst
Kent
BR76LH

Page
Charity
Information
Trustees'
Report		 2-4
Independent
Examiner's		 Report
Statement
of Financial		 Activities
Balance Sheet
Notes to the Accounts 8-26

Charity Charity Name: All Nations Name: All Nations Name: All Nations Baptist Church Charity No. ,
'.:1133860
Annual accounts forthe period
Period end
Period start date 01/10/2020 date 30/09/2021
Restricted
Recommended
categories		 by Unrestricted income Endowment Prior year
act.ivity funds funds funds Total funds funds
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments
from:
Donations
and legacies		 23,600 23,600 31,341
Charitable
activities		 55,483 55,483 76,615
Other trading
activities
Investments 46,328 70,750 117,078 115,466
Separate material
item ofincome
Other
Total 69,928 126,233 196,160 223,422
Resources expended (Note 6)
Expenditure
on:
Raising funds 5,676 24,594 30,270 33,135
Charitable
activities		 330 27,591 27,922 8,672
Separate material
item ofexpense		 57,887 240,663 298,550 209,629
Other 2,391 805 3,196 2,941
Total 66,285 293,653 359,937 254,378
Net income/(expenditure) before investment
gains/(losses) 3,643 - 167,420 163,777 - 30,955
Net gains/(losses)
on investments
Net income/(expenditure) 3,643 - 167,420 163,777 - 30,955
Extraordinary
items
Transfers
between funds
Other recognised
gainsl(losses):
Gains and losses on revaluation offixed assets for the charity's own
use
Other gains/(losses)
Net movement in funds 3,643 - 167,420 163,777 - 30,955
Reconciliation
offunds:
Total funds brought
forward		 26,926 4,204,747 21,776 4,253,449 4,283,397
Total funds carried forward 30,568 4,037,327 21,776 4 089672 4 252 440

Restricted
Unrestricted income Endowment Total this Total last
funds funds funds year year
F01 F02 F03 F04 F05
4,138,324 4,138,324 4,140,346
4,138,324 4,138,324 4,140,346
5,227 5,227 7,962
477,573 477,573 156,329
482,800 482,800 164,291
22,363 22,363 26,188
460,437 460,437 138,103
4,598,761 4,598,761 4,278,449
509,088 509,088 25,000
4,089,673 4,089,673 4,253,449
21,776 21,776 21,776
186,856 186,856 354,275
30,568 30,568 26,926
3,850,472 3,850,472 3,850,472
3,881,040 186,856 21,776 4,089,672 4,253,449
~
~
~
Note 2 Accounting
policies
2.1 INCOME
This standard list ofaccounting
policies has been applied by the charity except for those ticked "No"or "Nla". Where a different or		 additional policy
has been adopted then thisis detailedin
the box below.
Recognition ofincome These are included
in the Statement of Financial
Activities (SoFA) when:
~
the charity becomes entitled to the resources;
it is more likely than not that the trustees
will receive the resources; and		 Yes No N/a
~
the monetary
value can be measured
with sufficient
reliability.
There has been no offsetting
ofassets and liabilities, or income and expenses,
unless required		 No N/a
Offsetting or permitted
by the FRS 102SORP or FRS 102.
Grants and donations Grants and donations are only included
in the SoFA when the general
income
recognition
criteria are met (5.10to 5.12FRS102SORP).		 Yes
v'		 No N/a
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		 No N/a
the grant only occurs when the performance
related conditions are met (5.16FRS 102
SORP).
Legacies Legacies are included
in the SOFA when receipt is probable,
that is, when there has		 Yes No N/a
been grant ofprobate, 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.
Yes No N/a
Government grants The charity has received government
grants
in the reporting
period
Gift Aid receivable
is included
in income when there is a valid declaration
from the
Tax reclaims on donor.
Any Gift Aid amount recovered
on a donation
is considered
to be part ofthat		 Yes No N/a
donations and gifts gift and is treated as an addition to the same fund as the initial donation
unless the
donor orthe terms ofthe appeal have specified otherwise.
Contractual
performance
grants		 income and
related		 This is only included
in the SoFA once the charity has provided
the related goods or
services or met the performance
related conditions.		 Yes No N/a
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
The cost ofany stock ofgoods donated
for distribution
to beneficiaries
is deemed to
be the fair value of those gifts at the time oftheir receipt and they are recognised
on		 Yes No N/a
receipt.
In the reporting
period
in which the stocks are distributed,
they are recognised
as an expense at the carrying
amount ofthe 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 ofsale, and recognised
in
'Income from other trading
activities'
with the corresponding
stock recognised
in the		 Yes No N/a
balance sheet.
On its sale the value ofstock 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		 Yes No N/a
and included
in the SoFA as incoming
resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included
in the SoFA as income from donations
when receivable.
Donated services and Donated services and facilities are included
in the SOFA when received at the value		 of Yes No N/a
facilities the gift to the charity provided the value ofthe gift can be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised as		 Yes No N/a
income with an equivalent
amount recognised as an expense under the appropriate
heading
in the SOFA.
Yes No N/a
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.		 Yes No N/a
es No N/a
Income from interest, This is included
in the accounts when receipt is probable and the amount
receivable
royalties and dividends can be measured
reliably.
Yes No N/a
Income from membership Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations
subscriptions and Legacies.
Membership
subscriptions
which gives a member the right to buy services or other		 es No N/a
benefits are recognised as income earned
from the provision ofgoods and services		 as
income from charitable
activities.
Settlement
claims		 ofinsurance Insurance
claims are only included
in the SoFA when the general
income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Yes No N/a
Investment
losses		 gains and This includes
any realised or unrealised
gains or losses on the sale ofinvestments
and
any gain or loss resulting
from revaluing
investments
to market value at the end of the		 Yes No N/a
year.
-9-

Note 3 Analy sis of i nc o me
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Anal sis E
Donations Donations and ifts 22,976 22,976 26,536
and legacies: Gift Aid 4,654
Le acies
General grants provided by government/other
charities 624 624 1,071
Membership subscriptions and sponsorships
which are in substance donations
Donated goods, facilities and services
Other 88
Total 23,600 23,600 32,349
Charitable
activities:		 Foodbank 46,376 46,376 67,462
Grants provided by government/other
charities 9,107 9,107 9,153
Other
Total 55,483 55,483 76,615
Income from Interest income 28 28 87
investments: Dividend
income
Rental and leasin income 46,300 70,750 117,050 113,759
Other 1,620
Total 46,328 70,750 117,078 115,466
TOTAL INCOME 69,928 126,233 196,160 224,430
Other information:
All income in the prior year
(please provide description		 was
and		 unrestricted
amounts)		 except for: Income from Molly Berry
and grants and Donations		 House rentals,
Foodbank
to Building
Funds		 donations

Note 5 Analysis ofexp e nditure
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Anal sis E
Expenditure on Incurred seeking donations
raising funds: Incurred seeking legacies
Rent collection, property repairs and
maintenance
charges		 5,676 24,594 30,270 33,135
Refurbishment
Total expenditure
on raising funds		 5,676 24,594 30,270 33,135
Expenditure on Ministry Expenses 130 130 2,123
charitable
activities		 Donations
and dedicated		 givings 200 200 655
Foodbank 27,591 27,591 5,894
Total expenditure
on charitable
activities		 330 27,591 27,922 8,672
Separate material Employee costs 27,181 15,727 42,908 31,473
item ofexpense Manse costs 11,468 11,468 4,602
Insurance 3,002 2,505 5,507 4,776
General administrative expenses 6,018 6,018 7,178
Utilities 2,998 321 3,319 14,532
Motor Vehicle 884 884 2,240
Bookkeeping 5,582 5,582 3,413
Subscriptions 1,639 1,639 1,304
Building Project 221,226 221,226 140,111
Total 57,887 240,663 298,550 209,629
Other
Depreciation
on Motor Vehicle		 235
Depreciation
on Manse
Depreciation
on Molly Berry House
Depreciation
on Furniture		 8, Fixtures 2,391 805 3,196 2,706
Total other expenditure 2,391 805 3,196 2,941
TOTAL EXPENDITURE 66,285 293,653 359,937 254,378


accounts and other services provided by yourindepe
was paid please enter '0'in the appropriate
box(es).		 nd ent
examine		 r.
Ifnothing
This year Last year
E
Independent
examiner's
fees
450 450
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

Grants to Grants to Grants to
Analysis institutions individuals Support costs Total
Foodbank
Relief Fund		 2,594 2,594
Visiting Preachers
Birthday Vouchers 200 200
Travel for Volunteers 123 123
Gift cards for foodbank volunteers 655
Food I Family Support
Total 3,573 3,573
Please enter "Nil"if the charity does not identify and/or allocate support costs.
9.2Grants made to institutions
My charity has made grants to particularinstitutions that are materialin
the context ofits grantmaking. Details ofthe institution supported,
purpose ofthe grant and total paid to each institutionis available on
the charity's
web site.		 No

Freehold
land		 Other land & Plant, Fixtures, Total
&buildings buildings machinery and fittings and
motor vehicles equipment
At the beginning
of		 4,175,000 23,355 4,198,355
the year
Additions 1,173 1,173
Revaluations
At end ofthe year 4,175,000 24,528 4,199,528
10.2 Depreciation and impairments
**Basis SL SL SL SL SL
"*Rate 1% 20% 33%
At beginning
ofthe		 40,000 18,009 58,009
year
Depreciation 3,196 3,196
At end ofthe year 40,000 21,205 61,205
Straight Line l"SL")
10.3 Net book value
Net book value at the 4,135,000 6,541 4,140,347
beginning
ofthe year
Net book value at the 4,135,000 3,324 4,138,324
end ofthe year
10.4 Impairment
Please provide a description ofthe events and circumstances that led to the
recognition orreversal ofan impairment loss.

debtor s orprepayments. s orprepayments.
15.1 Analysis ofdebtors This year Last year
Salary advance 1,782.5
Loans 1,500.0 1,500.0
Trade debtors 2,412.6 2,537.6
Prepayments and accrued income 1,314.9 2,141.9
Other debtors
Total 5,227.5 7,962.0

Amounts falling due falling due Amounts falling due after falling due after falling due after
within one ear more than one ear
This year Last year This year Last year
Accruals for grants payable 25,000 25,000
Bank loans and overdrafts 283 484,088
Trade creditors 20,036 24,057
Payments
received		 on account for contracts or
performance-related grants
Accruals and deferred income 564 1,134
Taxation and social security 1,697 1,214
Other creditors 67 67
Total 22,363 26,188 509,088 25,000

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23.3 Transfers 23.3 Transfers between between funds
Reason for transfer and where endowment is converted to Amount
income, legal power for its conversion
Between unrestricted and None
restricted funds
Between endowment and None
restricted funds
Between endowment and None
unrestricted
funds