ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
FOREST FOLD BAPTIST CHURCH
REGISTERED CHARITY NUMBER: 1134790
Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF
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FOREST FOLD BAPTIST CHURCH
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CONTENTS
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Page 3 Legal and Administrative Information
Page 4 Independent Examiner's Report to the Trustees
Page 5 Trustees' Report
Page 6 Statement of Financial Activities
Page 7 Balance Sheet
Pages 8 to 16 Notes to the Financial Statements
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FOREST FOLD BAPTIST CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY REGISTRATION NUMBER 1134790 DATE OF REGISTRATION 10th March 2010 START OF FINANCIAL YEAR 1st January 2021 END OF FINANCIAL YEAR 31st December 2021 ELDERS John Cowley (Pastor) Mark Philpott (Youth Pastor) Anthony John Sharpe John Hitchcock DEACONS AT 31ST DECEMBER 2021 Malcolm Cassam Roger Dickinson Stephen Baldwin David Bishop Peter Turner Robert Hook TRUSTEES AT 31ST DECEMBER 2021 John Cowley John Hitchcock Malcolm Cassam Robert Hook Roger Dickinson Anthony John Sharpe - Treasurer Stephen Baldwin Mark Philpott Peter Turner Alan Hare - Resigned 7.21 David Bishop
The existing trustees appoint any new trustees following the provisions laid out in the Charity's Constitution adopted 10th March 2010.
LEGAL STATUS Registered Charity GOVERNING INSTRUMENT Constitution Adopted on 10th March 2010
OBJECTS
The principle activity is to advance the Christian Faith according to Baptist principles and in accordance with the Basis of Faith. The Charity may also carry out other Charitable purposes in the United Kingdom and or other parts of the World.
CORRESPONDENCE ADDRESS 28 Southridge Road Crowborough East Sussex TN6 1LT PRIMARY BANKERS Barclays Bank Plc CAF Bank Ltd 1High Street 25 Kings Hill Avenue Crowborough West Malling East Sussex Kent TN6 2PX ME19 4JQ INDEPENDENT EXAMINER K Gomes Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF
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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Forest Fold Baptist Church on the accounts for the year ended 31st December 2021 set out on pages 6 to 16.
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:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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to 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 matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K Gomes Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Signed : Delling Lane Bosham PO18 8NF Dated: 22.4.22
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FOREST FOLD BAPTIST CHURCH
TRUSTEES REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2021
AIMS
To bring honour and glory to God through the preaching and teaching of His Word. To show the power of God as He works in our community so that we become more like Jesus in our words and actions.
THE IMPACT of COVID-19
The Church has had to adapt its activities in line with Government guidance and regulations as they have been developed and issued, in order to provide maximum safety for those using the Church’s buildings. The Church has constantly reviewed its Risk Assessment in the light of emerging Government guidance and has proactively monitored the temperature and ventilation in the building when in use.
BRIEF SUMMARY OF THE WORKS AND EVENTS
The following activities were held either ‘virtually’ or ‘physically’ when permitted and possible:-
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Every Sunday there were two meetings where we meet to pray, worship God and hear the Word of God taught to us.
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Typically, two of these services are live-streamed.
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The Church also holds meetings during the week for preaching, prayer, Home Groups and Bible study.
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The children's work continues with encouragement from the Sunday School work and the First Steps mothers and toddlers group.
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Activity and craft evenings were also held for the children and we also run a group for the younger teenagers.
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A group for the older teenagers meets for a mixture of activities, prayer and Bible teaching
• Our Youth Pastor and other members of the Church have been invited to take Assemblies and a number of lessons in several local schools and we are encouraged at the growth of these links and the opportunities they give to be involved in the life of the local community as we move out of restrictions.
• We run a group - First Tuesday - for the older people from the Church and local community. When possible, the monthly luncheon meetings are very much appreciated. It has had to adapt to the changed circumstances and brings opportunity to encourage growth and understanding and to provide increased community liaison.
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At Christmas we distribute calendars to homes in Crowborough
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We pray that God will continue to bless us as we move forward in His service.
AIMS FOR THE FORTHCOMING YEAR
To declare the message of the good news about Jesus clearly by our words and actions, praying that God will use us to make a positive impact on Crowborough and beyond.
Although Forest Fold Baptist Church is the operational trust, the land and property continues to be owned by the Forest Fold Baptist Chapel Trust.
TRUSTEES' REPONSIBILITIES
The Charities Act 2011 require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to:
- i) Select suitable accounting policies and apply them consistently
ii) Make judgements and estimates that are reasonable and prudent
iii) Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence.
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on the ……………………………………
Signed on their behalf by the Honorary Treasurer…………………………………………………………………
Printed Name: Tony Sharpe
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FOREST FOLD BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations & Legacies 3a Investment Income 3b Charitable Activities 3c TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING/ (OUTGOING) RESOURCES Total Funds Brought Forward Transfer Between Funds 5 & 6 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2021 2020 £ £ £ £ £ 160,047 - 53,219 213,266 176,682 6 - - 6 34 - - 14,564 14,564 12,541 |
|---|---|
| 160,053 - 67,783 227,836 189,257 |
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| 90,284 - 57,590 147,874 169,343 3,443 - - 3,443 3,038 |
|
| 93,727 - 57,590 151,317 172,381 |
|
| 66,327 - 10,193 76,520 16,876 22,724 38,250 13,445 74,419 57,543 (63,750) 63,750 - - - |
|
| 25,301 102,000 23,638 150,939 74,419 |
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 16 form part of these financial statements.
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FOREST FOLD BAPTIST CHURCH
BALANCE SHEET FOR THE YEAR ENDED 31ST DECEMBER 2021
| Notes Fixed Assets Tangible Assets 2 Current Assets Debtors & Prepayments 8 Cash at Bank and in Hand 7 Total Current Assets 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities NET ASSETS Funds of the Charity General Funds Designated Funds 5 Restricted Funds 6 Total Funds Creditors:amounts falling due within one year |
Unrestricted Designated Restricted Total Total Funds Funds Funds 31-Dec-21 31-Dec-20 £ £ £ £ £ 6,973 - - 6,974 7,748 - - 1,800 1,800 3,000 19,527 102,000 21,838 143,365 64,811 |
|---|---|
| 19,527 102,000 23,638 145,165 67,811 |
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| 1,200 - - 1,200 1,140 18,327 102,000 23,638 143,965 66,671 |
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| 25,300 102,000 23,638 150,939 74,419 |
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| 25,300 102,000 23,638 150,939 74,419 |
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| 25,301 - - 25,301 22,724 - 102,000 - 102,000 38,250 - - 23,638 23,638 13,445 |
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| 25,301 102,000 23,638 150,939 74,419 |
Approved by the Trustees on the ……………………………………
Signed on their behalf by the Honorary Treasurer…………………………………………………………………
Printed Name:
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters.
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
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Support Costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of the resources, e.g. allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Fixed Assets
These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or, if gifted, at the value to the charity on receipt.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets on an appropriate basis over their estimated useful lives. The rates applied per annum are as follows:
| Fixtures & Fittings Equipment Motor Vehicles 2. TANGIBLE FIXED ASSETS Cost 01-Jan-21 Additions Disposals Cost at 31-Dec-21 Depreciation 01-Jan-21 Charge Depreciation at 31-Dec-21 Net Book Value 31-Dec-21 Net Book Value 31-Dec-20 |
10% Reducing balance 10% Reducing balance 25% Straight line Fixtures & General Motor Total Fittings Equipment Vehicles 2021 £ £ £ £ 4,687 18,820 10,674 34,181 - - - - - - |
|---|---|
| 4,687 18,820 10,674 34,181 |
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| 3,325 12,434 10,674 26,433 136 639 - 775 |
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| 3,461 13,072 10,674 27,208 |
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| 1,226 5,748 - 6,973 |
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| 1,362 6,386 - 7,748 |
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st December 2021: None
31st December 2020: None
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
3. INCOMING RESOURCES
| Notes a) Donations & Legacies Charity of the Month Collections 6 General Collections Gift Aid Tax Recovered Gifts & Donations 6 Standing Orders b) Investment Income CAF Cash Interest |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2021 2020 £ £ £ £ £ - - 7,414 7,414 7,579 - - - 8,370 15,200 - 15,200 15,193 68,457 - 45,805 114,262 77,501 76,390 - - 76,390 68,039 |
|---|---|
| 160,047 - 53,219 213,266 176,682 |
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| 6 - - 6 34 |
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| 6 - - 6 34 |
c) Incoming Resources from Charitable Activities
| Crowborough Camps 6 Easter Camp 6 First Steps 6 First Tuesday 6 Help Fund 6 Young Peoples Group 6 |
- - 2,025 2,025 75 - - - - 5,010 - - 1,955 1,955 94 - - 1,174 1,174 678 - - 3,840 3,840 4,142 - - 5,570 5,570 2,542 |
|---|---|
| - - 14,564 14,564 12,541 |
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
4. RESOURCES EXPENDED
| Note a) Charitable Activities Charity of the Month Collections 6 Crowborough Camps 6 Cyprus Fund 6 Depreciation Expense 2 Easter Camp 6 First Steps 6 First Tuesday 6 General Maintenance Help Fund 6 Licenses & Subscriptions Ministry & Outreach Motor Vehicle Costs Office Costs Renovations & Improvements Staff Costs 10 Utility Costs Young Peoples Group 6 Youth Work |
Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2021 2020 £ £ £ £ £ - - 7,414 7,414 7,579 - - 1,749 1,749 17 - - 35,888 35,888 59,091 775 - - 775 861 - - 1,940 1,940 4,145 - - 1,264 1,264 223 - - 1,063 1,063 1,167 9,812 - - 9,812 10,123 - - 4,684 4,684 2,830 1,383 - - 1,383 1,061 12,837 - - 12,837 11,651 1,302 - - 1,302 859 561 - - 561 909 4,982 - - 4,982 6,031 50,670 - - 50,670 51,276 6,535 - - 6,535 6,733 - - 3,588 3,588 3,228 1,427 - - 1,427 1,559 |
|---|---|
| 90,284 - 57,590 147,874 169,343 |
| b) Governance Costs Independent Examiners Fees 9 Insurance Costs |
1,200 - - 1,200 1,140 2,243 - - 2,243 1,898 |
|---|---|
| 3,443 - - 3,443 3,038 |
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
5. DESIGNATED FUNDS
CURRENT FINANCIAL YEAR
| General Fund Reserve PREVIOUS FINANCIAL YEAR General Fund Reserve |
Balance Balance 01-Jan-21 Income Expenditure Transfers 31-Dec-21 £ £ £ £ £ 38,250 - - 63,750 102,000 |
|---|---|
| 38,250 - - 63,750 102,000 |
|
| Balance Balance 01-Jan-20 Income Expenditure Transfers 31-Dec-20 £ £ £ £ £ 26,250 - - 12,000 38,250 |
|
| 26,250 - - 12,000 38,250 |
General Fund Reserve – This is a General Reserve fund into which surplus funds have been placed in the past and is available as the Reserve Policy of the Church.
The designated funds are wholly represented by the Charity's cash reserves.
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
6. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Charity of the Month Crowborough Camps Cyprus Fund Easter Camp First Step First Tuesday Help Fund Loan Fund Young Peoples Group |
Balance Balance 01-Jan-21 Income Expenditure Transfers 31-Dec-21 £ £ £ £ £ - 7,414 7,414 - - 1,396 2,025 1,749 - 1,672 (1,154) 45,805 35,888 - 8,763 2,359 - 1,940 - 419 416 1,955 1,264 - 1,107 262 1,174 1,063 - 373 3,318 3,840 4,684 - 2,474 6,560 - - - 6,560 288 5,570 3,588 - 2,270 |
|---|---|
| 13,445 67,783 57,590 - 23,638 |
PREVIOUS FINANCIAL YEAR
| Charity of the Month Crowborough Camps Cyprus Fund Easter Camp First Step First Tuesday Help Fund Loan Fund Young Peoples Group |
Balance Balance 01-Jan-20 Income Expenditure Transfers 31-Dec-20 £ £ £ £ £ - 7,579 7,579 - - 1,338 75 17 - 1,396 (891) 58,828 59,091 - (1,154) 1,494 5,010 4,145 - 2,359 545 94 223 - 416 401 678 1,167 350 262 2,356 4,142 2,830 (350) 3,318 6,560 0 0 - 6,560 974 2,542 3,228 - 288 |
|---|---|
| 12,777 78,948 78,280 - 13,445 |
Charity of the Month – Each month the Church holds collections for specific causes and funds received during the month are placed in this fund for distribution monthly.
Crowborough Camps - This is for Summer Camps on the grounds of the Church and is self funding.
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
6. RESTRICTED FUNDS (Continued)
Cyprus Fund
UK Donations to support Mr & Mrs James Swanson and the Church they now lead in Cyprus are processed through this fund. The donations given to this Fund from the Church, its members and other supporting Churches and individuals around the UK are used to cover the Swansons’ living expenses in Cyprus, their Church’s expenses such as Rent, and associated education and training costs.
Easter Camp Fund – A fund for a holiday that takes place at Easter time and is self funding.
First Tuesday – This is a group aimed at the over 60’s which meets on a monthly basis on the 1[st] Tuesday of each month for a mid day meal and fellowship. This group is self funding.
Help Fund - relates to a fund contributed to via specific giving, some as part of their standing orders that are received into the main account and some via collections every first Sunday.
Loan Fund - is a fund set up to assist church members with loans repayable without interest over an agreed period of time.
The First Steps Fund - is a mother and toddler group - administered outside the general fund and mainly self sufficient. Occasional top ups from General Fund.
Young Peoples Group – Monies placed in this fund are received towards the cost of an Annual Holiday for the group of young people from within the Church.
The restricted funds are wholly represented by the Charity's cash reserves.
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
7. CASH AT BANK AND IN HAND
| Cash at Bank and in Hand 8. DEBTORS AND PREPAYMENTS Loans to Members |
Unrestricted Designated Restricted Total Total Fund Fund Fund 31-Dec-21 31-Dec-20 £ £ £ £ £ 19,527 102,000 21,838 143,365 64,811 |
|---|---|
| 19,527 102,000 21,838 143,365 64,811 |
|
| Unrestricted Designated Restricted Total Total Fund Fund Fund 31-Dec-21 31-Dec-20 £ £ £ £ £ - - 1,800 1,800 3,000 |
|
| - - 1,800 1,800 3,000 |
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiner's Fees | Unrestricted Designated Restricted Total Total Fund Fund Fund 31-Dec-21 31-Dec-20 £ £ £ £ £ 1,200 - - 1,200 1,140 |
|---|---|
| 1,200 - - 1,200 1,140 |
10. STAFF COSTS AND NUMBERS
| 2021 £ Gross Wages and Salaries 47,221 Employer's National Insurance Costs - Pension Contributions 3,449 50,670 Employees who were engaged in each of the following activities: 2021 Activities in furtherance of organisation's objects 3 |
2020 £ 48,026 - 3,250 |
|---|---|
| 51,276 | |
| 2020 3 |
The organisation operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000. (2020:None)
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FOREST FOLD BAPTIST CHURCH
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2021
11. TRUSTEES AND OTHER RELATED PARTIES
| Number of reimbursed trustees & related parties Total amount paid |
2021 10 £5,506 |
2020 13 |
|---|---|---|
| £7,217 |
The payments made to trustees and related parties consisted of reimbursement for materials purchased on behalf of the church in connection with improvements and maintenance to the church.
During the financial year Trustee Mr J. Cowley & Spouse Mrs E. Cowley received £20,746 & £8,891 (2020:£21,340 & £8,716) respectively in salary related payments in furtherance of the Charity's objects.
Trustee Mr M Philpott received £17,582 in salary related payments in furtherance of the Charity’s objects (2020 £17,968)
The payments made to trustees and related parties consisted of reimbursements for materials purchased on behalf of the charity in connection with improvements and maintenance to the church, and the activities of the various groups.
12. RISK ASSESSMENT
The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
13. RESERVES POLICY
The trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily.
14. PUBLIC BENEFIT
The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.
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