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2021-12-31-accounts

Christian Prison Resourcing

Report and Accounts Year ended 31 December 2021

CHRISTIAN PRISON RESOURCING

FOR THE YEAR ENDED 31 DECEMBER 2021

COMPANY INFORMATION

Directors / trustees

Company Secretary

B H Edwards D Fortune S D Willis A C Lyell C A Summers K Berry M F Jones F G Brownell D Fortune

Governing Document Memorandum and Articles of Association dated 20 January 2010 Company Registration Number 07131167 Charity Registration Number 1134592 Registered Office Suite 2 Rutland House 44 Masons Hill Bromley Kent, BR2 9JG Independent Examiner Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Bankers

HSBC 184 High Street Bromley Kent, BR1 1 HE

Contents Page
Company Information 1
Directors' Report 2-4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8-13
Detailed Statement of Financial Activities with Comparatives 14

Page 1

CHRISTIAN PRISON RESOURCING

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

The directors, who are the charity's trustees for the purposes of charity law, have pleasure in submitting the Report and Accounts for the year.

Objects of the charity

We aspire to see prisoners becoming Christlike and reflecting this in their reverence for Christ and the Bible. A Christlike person will also demonstrate a wholeness that will be attractive to those outside the Christian faith both inside prison – in the way they relate to staff and fellow prisoners/detainees – and, after their release, in how they function in the community. Our aim is to operate throughout the UK and to do so in harmony with other Christians working in Her Majesty’s prisons and with the support of local churches.

We provide resources to chaplains for themselves and for prisoners/detainees in Her Majesty’s Prisons, Young Offenders Institutions and Immigration Removal Centres. Such resources will include but will not be limited to: the preaching and teaching of the Bible; Christian material in the form of books, DVD’s, CD’s and other forms of media; and the training of volunteers to work in prisons and provide these resources. We also seek to link with, and support, churches in which released prisoners will continue in Christian maturity and be integrated back into society, thereby providing public benefit.

Summary of the charity's main activities and achievements

During the course of 2021, the charity's paid workers and volunteers visited or supplied resources to over 40 prisons and Immigration and Removal Centres (2020: over 40). Covid restrictions continued to impact the way Bible studies and services were held in the prisons. However it also brought further opportunities to engage with prisoners through provision of Bible study resources. Due to restricted access, HMPPS have been obligated to provide faith material for the residents who normally attend Bible study sessions. CPR is well equipped with material to provide to the prisoners including Bible study courses that are sent off for external marking. During the year, CPR's team of volunteers marked 705 courses (2020: 800), with the small reduction compared to 2020 reflecting the recommencement of in-person Bible studies.

For most of the 2021 calendar year, the charity employed just 4 staff members (2021: 4) including two part time administration and finance workers employed for a total 3 of days a week. In November 2021, however, the trustees were very pleased to appoint a fifth employee who was recruited with a specific focus for developing CPR's strategy for resettling prisoners into the community after release from prison.

During 2021 the charity continued to invest in producing its own diploma programme for the benefit of CPR's workers and the prisoners they work with. This accessible theology course aims to qualify its students for a valuable profession, and equip them to share their faith and to lead others to faith. Many who become Christians in prison despair at the thought of being released back into the temptations of their old lives. Service in the spheres of life they know best is fraught with temptation and snares. Therefore a supportive church and an opportunity of being able to study theology (and earn qualifications) is life changing. Our courses are designed to help the students to access theology and understand it, even if they have challenges under the so called ‘normal’ learning path.

During the year, the charity received donations of £4,017 (2020: £15,619) for media purchases. The donations in 2020 reflected the strong response to a special appeal to supporters once Covid lockdowns had begun. The funds raised by the special appeal enabled significant investment in books and courses in 2020, which the charity continued to distribute in 2021.

Page 1

CHRISTIAN PRISON RESOURCING

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

In planning the activities the trustees have applied the guidance on public benefit issued by the Charity Commission.

Structure, Governance and Management

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Responsibility for setting policy rests with the trustees who meet regularly to monitor the activities of the charity.

New trustee directors are appointed in accordance with the Articles of Association. Rev D Fortune is not subject to retirement by rotation. One third of the remaining trustees are required to retire by rotation at each annual general meeting. Additional trustees may be appointed from time to time by the trustees in accordance with the Memorandum and Articles of Association.

Financial results

The results for the year are set out on pages 6-14. During this year, there was a deficit of incoming resources over resources expended of £16,990 (2020: £3,663). This decreased the total funds carried forward to £122,415 as at 31 December 2021 (2020: £139,404), of which £23,578 is restricted (2020: £36,665).

The trustees had set a budget for 2021 which anticipated a similar deficit of income over expenditure to that actually experienced in the year. This recognised the continued investment in diploma resources in 2021, together with decision to meet the expected shortfall in support for staff workers from surplus unrestricted funds. The charity cannot however operate at a deficit indefinitely and encourages its workers to raise awareness of its work among existing and potential new supporters.

Reserves policy

The charity's reserves policy is to maintain unrestricted reserves that remain above typical expenditure over a six month period. Expenditure is defined as unrestricted expenditure plus any anticipated transfer to fund shortfalls in restricted funds. Currently this amounts to annual expenditure of around £64,000, or £32,000 for a six month period.

At the end of the year, the charity held £98,837 (2020: £102,739) in unrestricted reserves of which £37,612 (2020: £41,314) is held as designated reserves. These designated reserves were set aside by the trustees to help employ a new staff member to develop the ministry of CPR, and are now being used for that purpose. Excluding the designated reserves, the remaining unrestricted reserves of £61,225 exceed the typical expenditure over a six month period. Therefore the reserves of the charity satisfy its reserves policy.

Principal funding source

Finance for the charity is mainly obtained from the support derived from individual Christians, Christian organisations and churches. In addition the charity claims Gift Aid on qualifying donations. Occasionally the charity launches a special appeal among its supporters and small amounts are also raised from literature sales from deputations. Approximately half of the income consists of regular monthly or quarterly gifts.

Page 2

CHRISTIAN PRISON RESOURCING

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

Key risks and uncertainties

The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Plans for the future

The charity is planning to develop its approach to the resettlement of released prisoners into the community during 2022. It aims to finish the production of its diploma course by the end of 2023.

Responsibilities of directors under company law

The directors are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the directors are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material

departures disclosed and explained in the financial statements; and

  1. prepare the financial statements on a going concern basis unless it is inappropriate to presume

that the charity will continue in operation.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the directors and signed on their behalf by:

S WILLIS

---------------------------------------------------------------S D Willis - Trustee

Date: 26 SEPTEMBER 2022

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

CHRISTIAN PRISON RESOURCING ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021 on pages 6 to 14 following, which have been prepared on the basis of the accounting policies set out on pages 8 and 9.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ajay Rajani

Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 27 September 2022

Page 5

CHRISTIAN PRISON RESOURCING

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Total expenditure
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 Unrestricted
Funds
£
60,302
-
63
60,365
27,511
27,511
32,854
(36,757)
(3,903)
102,739
98,837		 Restricted
Funds
£
43,544
-
-
43,544
93,388
93,388
(49,844)
36,757
(13,087)
36,665
23,578		 Total
Funds
2021
£
103,846
-
63
103,909
120,897
120,897
(16,990)
-
(16,990)
139,404
122,415		 Total
Funds
2020
£
139,552
62
175
139,788
143,451
143,451
(3,663)
-
(3,663)
143,067
139,404

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on pages 8-14 form part of these accounts.

Page 6

CHRISTIAN PRISON RESOURCING

BALANCE SHEET

AS AT 31 DECEMBER 2021

Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
TOTAL NET ASSETS
FUND BALANCES
13
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
-
-
4,705
95,231
99,937
1,100
98,837
98,837
61,224
37,612
98,837
-
98,837		 Restricted
Funds
£
-
3,232
20,970
24,202
624
23,578
23,578
-
-
-
23,578
23,578		 Total
Funds
2021
£
-
-
7,937
116,202
124,138
1,724
122,415
122,415
61,224
37,612
98,837
23,578
122,415		 Total
Funds
2020
£
-
-
14,023
126,832
140,855
1,451
139,404
139,404
61,425
41,314
102,739
36,665
139,404

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2021 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors and were signed on its behalf by:

--------------------------------------- S WILLIS --------------------------------------- 26/09/2022 S D Willis Date Company number: 07131167 Charity number: 1134592

The notes on pages 8-14 form part of these accounts.

Page 7

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment, the trustees have considered how Covid-19 might affect forecasts.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

The charity relies on volunteers to carry out many of its activities, particularly for marking papers. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Investment income represents income generated by the charity's assets and includes bank interest.

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The cost of raising funds is not significant and has not been separately disclosed.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

Page 8

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

2 Accounting Policies continued

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a reducing balance basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Equipment

25% on reducing balance

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

g) Taxation

The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

3 Donations and legacies

Donations of cash and similar
Income tax recoverable
me from charitable activities
Book sales
stment income
Bank interest		 2021
£
93,503
10,343
103,846
2021
£
-
-
2021
£
63
63		 2020
£
126,683
12,868
139,551
2020
£
62
62
2020
£
175
175

4 Income from charitable activities

Page 9

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

6 Charitable expenditure

s incurred directly on specific activities
Staff costs (inc. NI and pensions)
Sessional workers
Open day costs
Course production and marking
Purchase of books and postage
Travel and hospitality
Miscellaneous expenses
s incurred on support & administration
Governance costs
Cost of independent examination
Printing, postage and stationery
Bookkeeping and administration costs
IT costs
Telephone
Insurance
l expenditure		 2021
£
53,855
20,567
200
17,233
10,031
12,525
330
114,741
1,118
1,118
360
1,028
248
1,022
2,381
6,156
120,897		 2020
£
73,741
19,266
-
15,525
16,904
11,241
460
137,137
1,140
1,280
342
728
532
912
2,661
6,315
143,451

a Costs incurred directly on specific activities

b Costs incurred on support & administration

Total expenditure

With effect from April 2021, the charity engaged Stewardship to provide payroll services and was charged £654 for this service. A separate team at Stewardship conduct the Independent Examination of our report and accounts.

7 Analysis of staff costs and the cost of key management personnel and trustee remuneration

Gross wages and salaries
Social security
Pension costs
Prior year PAYE adjustment		 2021
£
52,444
-
3,350
(1,938)
53,855		 2020
£
62,751
1,204
9,786
-
73,741

The average monthly number of employees during the year was 4 (2020: 4). Most of the charitable activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

Total employment benefits payable to key management for the year were as follows:

Rev. D Fortune (Trustee) Wages &
salaries
20,732
20,732		 Other
Employer
Employment
pension
Benefits contributions
1,829
1,944
1,829
1,944		 2021
£
24,505
24,505

The following amounts were charged in the previous year:

Rev. D Fortune (Trustee)
Other members of key management		 Wages &
salaries
29,575
6,122
35,697		 Other
Employer
Employment
pension
Benefits contributions
2,126
7,776
-
-
2,126
7,776		 2020
£
39,477
6,122
45,599

Page 10

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

Rev. D Fortune did not receive any employment benefits for serving as a trustee; they were paid for his other services to the charity. These payments are permitted by the charity's governing document.

The charity's other transactions with related parties are set out in note 14 ' Transactions with related parties'.

8 Tangible fixed assets

Cost
At 1 January 2021
At 31 December 2021
Accumulated depreciation
At 1 January 2021
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
Debtors
Falling due within one year:
Tax recoverable
Other debtors
Cash at Bank and in Hand
Cash at bank with immediate access
Notice deposits
Creditors: liabilities falling due within one year
Other creditors
Accruals		 Fixtures,
fittings and
equipment
£
1,085
1,085
1,085
1,085
-
-
2021
£
7,937
-
7,937
2021
£
106,202
10,000
116,202
2021
£
624
1,100
1,724		 Total
2021
£
1,085
1,085
1,085
1,085
-
-
2020
£
13,003
1,020
14,023
2020
£
96,047
30,785
126,832
2020
£
311
1,140
1,451

9 Debtors

10 Cash at Bank and in Hand

11 Creditors: liabilities falling due within one year

12 Pension commitments

During the year employer’s pension contributions totalling £3,350 (2020: £9,786) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date was £188 (2020: £311).

Page 11

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

13 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
New Staff Fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Media
Staff
Aggregate of funds		 Opening
balance
2021
£
41,314
41,314
61,425
102,739
22,894
13,771
36,665
139,404		 Incoming
resources
2021
£
-
-
60,365
60,365
4,017
39,527
43,544
103,909		 Outgoing
resources
2021
£
(3,702)
(3,702)
(23,809)
(27,511)
(10,031)
(83,357)
(93,388)
(120,899)		 Transfers
in the year
2021
£
-
-
(36,757)
(36,757)
-
36,757
36,757
-		 Closing
balance
2021
£
37,612
37,612
61,224
98,837
16,880
6,698
23,578
122,415

Analysis of net assets by fund - current year

The assets and liabilities of the various funds were as follows:

Debtors
Cash at bank and in hand
Current liabilities		 General
Designated
funds
funds
£
£
4,705
-
57,619
37,612
(1,100)
-
61,224
37,612
Unrestricted Funds		 Restricted
funds
£
3,232
20,970
(624)
23,578		 2021
£
7,937
116,202
(1,724)
122,415

Page 12

CHRISTIAN PRISON RESOURCING

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

13 Funds continued

In the previous year the movements in the charity's funds were as follows:

Opening
balance
2020
£
Designated Funds
New Staff Fund
41,314
41,314
General Unrestricted Funds
64,631
Total Unrestricted Funds
105,945
Restricted Funds
Media
24,179
Staff
12,943
37,122
Aggregate of funds
143,067
Analysis of net assets by fund - previous year
Debtors
Cash at bank and in hand
Current liabilities
The assets and liabilities of the various funds were as follows:		 Incoming
Outgoing
resources
resources
2020
2020
£
£
-
-
-
-
80,011
(39,932)
80,011
(39,932)
15,619
(16,904)
44,158
(86,616)
59,777
(103,520)
139,788
(143,452)
General
Designated
funds
funds
£
£
14,023
-
48,595
41,314
(1,193)
-
61,425
41,314
Unrestricted Funds		 Transfers
in the year
2020
£
-
-
(43,285)
(43,285)
-
43,285
43,285
-
Restricted
funds
£
-
36,923
(258)
36,665		 Closing
balance
2020
£
41,314
41,314
61,425
102,739
22,894
13,771
36,665
139,404
2020
£
14,023
126,832
(1,451)
139,404

The Media fund is restricted for use in the production, supply and purchase of Christian Bible study material for prisoners.

The Staff fund is a restricted fund and represents donations which are given for specific members of staff or sessional workers.

The New Staff (formerly labelled Associate Director) designated fund represents resources set aside by the trustees to help pay for a new employee; who was recruited towards the end of the year.

During the year, the Trustees transferred £36,757 (2020: £43,285) from general unrestricted funds to restricted funds so that some of the individual staff balances within the restricted Staff fund were not in deficit at the year-end.

14 Transactions with related parties

During the year the charity:

15 Members

Each member of the company commits to contribute if the charity is wound up an amount not exceeding £10.

Page 13

CHRISTIAN PRISON RESOURCING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2021

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Total Expenditure
Net income/(expenditure)
Transfers between funds
13
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13		 2021
2020
£
£
60,302
79,837
-
-
63
175
60,365
80,012
23,809
39,932
23,809
39,932
36,556
40,080
(36,757)
(43,285)
(201)
(3,205)
61,425
64,631
61,224
61,425
Unrestricted Funds - General		 2021
2020
£
£
-
-
-
-
-
-
-
-
3,702
-
3,702
-
(3,702)
-
-
-
(3,702)
-
41,314
41,314
37,612
41,314
Unrestricted Funds - Designated		 2021
2020
£
£
43,544
59,715
-
62
-
-
43,544
59,777
93,388
103,519
93,388
103,519
(49,844)
(43,742)
36,757
43,285
(13,087)
(457)
36,665
37,122
23,578
36,665
Restricted Funds		 Total
Funds
2021
£
103,846
-
63
103,909
120,899
120,899
(16,990)
-
(16,990)
139,404
122,415		 Total
Funds
2020
£
139,552
62
175
139,788
143,451
143,451
(3,663)
-
(3,663)
143,067
139,404

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