COMMUNITY CHAPLAINCY ASSOCIATION REGISTERED CHARITY NUMBER 1135561 COMPANY NO. 06706767 UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMEBER 2023 WHITAKERS CHARTERED ACCOUNTANTS NEWQUAY
COMMUNITY CHAPLAINCY ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Muhammad Maqsood Ahmed Jane Sonja Barkes (resigned 10th February 20231 Paula Harriott (resigned 18th October 20231 Catherine Jerrard Mark Mansell Rev. Anthony Gharfe5 Oehring Jacqueline Susan Oglethorpe Zakkaria Sayed Rev. Alison Waterhouse Rev Richard Thomson Vince Wemyss Secretary Mark Mansell Charity number 1135561 Company number 067(767 Registered office Clo Second City Housing 6 Well Street Bimingham B193BG
MMUNITY CHAPLAINCY ASSOCIATION CONTENTS Page Trustees, report Includes Statement of trustees, responsibilities Independent examinerfs report Statement of fin3n¢lal aclivilie$ Balanc8 sh881 Nol88 to financial slalements 8-13
Page 1 MM NITY C APLAINCY A TRUSTEES. INCLUDING DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustee5 present their annual report and financial st218ments for the year ended 31 Dee8mber 2023, which is lo meel the quIrernents for a 1CtOrS, report and accounts for Cornpanies Act purpD5e5. The a¢¢ounls have been prepared in accordanc8 Wtlh th8 accounting policiès set out in note 1 to the accounis and Trmth the ¢harity'5 rHeTnOFandum and articles of association, the Companie5 Act 2006 and"Accounting and Reporting by Charities.. Statement of Recommended Piaclice applicable lo charitie5 preparing Iheir accounts in accordance with Ihe Financial Reporting Standatd applicable in the UK and Republic ol Ireland IFRS 1021" la5 arnended lor accounting periods COrnrn8ncing from 1 January 20191. Objectives and activities The chaiitys objectives are.. For the benefit of the public lo promote the rehabilitation and re58tt1ernenl of, and to r81iev8 financial hardship, distress. sickness amongst. offender5, per50n5 subject to community orders. and their families and dependents. either alone or li or in co-operalion with any other bc*y, authonly or persons, in parts¢ular bu¢ not exclusively by tha provision of 5UPPOrt, information, advocacy arKI pastoral care. The trustee$ have paid due regard to guidance i$sued by the Charity Commission in deciding what actiwties the charity Should undertake. Review of the year The role of the Communty Chaplaincy AssorAation ICCAI is lo support and rewesent ils Comrnunity Chaplain¢y members as they in turn 5UPPOrt people trying to rnove away from crirne. We have 3 key strands to our strategic plan".- • Represontation of our Members wthin the faith sector, the voluntary and statutDry sectots and the criminal justice arena • Developrnent of the association, focussing on growing new Community chaplaincies especialty in under- represented geographical areas lrnprovetnent of the ex151ing projects through ensuring sharing of st practice. faulitsling neOrkIng a developing partnerships and training Our Members Our members are independent. faith-based charilies, providing practical and 8mOtional help wth resettlement. They work in prisons, through the gate and in the community. Some have 5peciali5rns,' Housing. Empk)yment. Family Support, Social Enterpris8s. Worn8n. Almost all provide 1..1 mentoring. At the end of yearthere were 37 acb.ve community chaplaincies. There were 3 projects being supported to start up. Funding of CCA WilhDuI our funders. the work of the CCA could not wntinue so we are extremely grateful e5allY to Allen Lane Foundation. Barrow Cadbury and Triangle Tru51 for their funding. We are also graieful to Lloyds Bank Found8tion for onlinualion funding in 2023 and lo The Tudor Trust and Albert Hunt for funding in 2023. We have a&0 secured 3 year5 funding from Benefact Trust for core c051s and 5upporiing u$ to develop S new member projects each year for 3 years.
Page 2 COMMUNITY CHAPLAINCY ASSOCIATION TRUSTEES. INCLUDING DIRECTORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Key activiti88 Having been appointed as CEO in August 2022, Simon Tarthn began his first full year with the organisalion visiting many of the projects up and down the country. This direct fac8-to-face contact is sornething th8 rrtsrnr organi5alion5 parti¢ularly value. As the association grows. the development of Regional sing Points of Contact ha8 been a priority lo enable geographical areas to work more cohesively. Association member groups together with slalulory and voluntary organisations can work together lo provide key links to prison and probation servIS 45 well a5 failh groups. Strong partnership link$ with HMPPS and The Welcome Directory have enabled thi5 Strength acros5 the critninal justice 5ectorto continue to develop. An ongoing focu8 for us ConnueS to be that ol reviewing an¢J Implementing new dalo m8nagem8nt Sy51èrnS. this indudes reviewing impact measurement and linking this to Theory of Chang8 Ih80ry. In partnership with The Welcom8 Directory, we faolilal8d a regional neiwork mèeling'welcoming the Prison Leaverf, at Glouce51er Cathedral, thank5 to the Bishop for Prisons the Right Reven Rachel Treweek. Bishop of Gloucester. Our annual ronference saw over 40 delegate5 come together. As well 8$ 2 keynote speech from Paul Streets OBE. CEO of Lloyd5 Bank Foundation, we had 2 workshop 5essions.' one on the issues faced by families of prisoner5 led by member organisation The Ebb Le1$ter". and a second workshop on ADHD and prison&r5 led by Free Mind PsyGholwi¢al Services. As alway8 this is a vital part of the CCA calendar with member organi5ation5 valuin9 the opportunity to spend time sh8ring best praclite as well as challenges faced within the sector. Mu¥lim Project As a result of funding from Barrow Cadbury and The Triangle Twst we have been able to employ a Muslim Development Worker. This work culminated in 2023 with a report produced by Ku5minder Ch3hal at Birmingham City University. The project aimed to build criminal Justi social capital and reduce re-offending in Muslim comrnunities by drawing on the established network of farth ummunrties supported by the CCA and national link5 to the Muslirn Chaplains Asso¢iation to set up 5 Muslim Community ¢hap58in¢ies in the UK. The impaci of Covid19 in the second yèar of this project was 5ignifiGanl bul wg were able to adapt our largels. As a re5uII, the CCA ha5 directly benefited froffl both the funding the dedication 8nd commiknent of the Developrnent Worker. Some of the key outcomes of the project include'.- • The CCA now has 2 new tr8ining packages a. Equality, Diversity and Inclusion training a¢¢rediled by BCU b. Mental Health Fir51 Aid training accredited by the FAA 2 Muslirn trusteES are appoinled to the board 4 Muslim led projed8 welcomed into membership wrth several more In the pipeline The CCA has developed beller rela1)nShIpS wilh Muslim organisations lincludin9 the Mu51itn Chaplaincy Associationl as well as Sharing the needs of Muslim prisoners with other CCA rnembers The Muslim Developtnent worker has been retained and is continuing the work Ihal has been started As wa5 ststed in the evaluaiion report.. proiecth85 givèn us new idees andhelped to consolidale ormèk6 sonso 01 existing on8s. It has prov8d Io us Ihat thg k&y to gft)wth and lh8 keylo 8V8rything Ih81 we do is relats"onsl)ip'. External Partnerships We continue 10 work with HMPPS Chaplain General ind Chaplaincy incI1n9 Muslim and Free Church Adv150rs, Prison Fellowship and the Welcome Oirectory. Our CEO 5115 on the working 9roup lor Prisons Week and took part in events In Liverpool, Hereford, Wales & Westminster Cathedral_
Pa9e 3 COMMUNITY CHAPLAI TR TEE CL DIN DIRECT REPO T FOR THE YEAR ENDED 31 DECEMBER 2023 Financial Outcomes La51 yearwe received £54.289 in grants towards core activities with a further £S0.000 to Support startup projec15. Wè reTrived £5.822 in unrestricted incorne. We spent £121,475. Our restritled funds balances ended al £34,917. Policy in relation to reserves of unrestricted funds It 15 the policy of the charity that unrestricted funds which have not been de51gnaled for a $pecffic project should be rnaintainèd al £20,000. The trustees considerthat ServeS at thi5 level WOU allow an orderly diminishment of activity, rneeling all oblig81ions should new fundiro not be forthcorning. Tbis level of re$eNes has been maintained throughout the year. Looking to the future we know we face a thallerrfJe as we have now come to the end of signfficant 3 year funding prograrnme$ and the financial climate Means that finding new fundiry 51ream5 15 a priorlty. We expect to draw significanuy on our unrestricted funds. Tru5tpe5' respon5ibililie5 In relatiorb to financlal ststements Th8 trslee3. who are also the directors of Community ChaplainGy A550cialion for the purpose of company law, a responsible for pr8parin9 the Tru51ees' Report the account5 in ac¢ordance with applicab law and United Kingdom Accounting Standards (United Kingdom Generally ApIed Accounting Practice). Charity law QUIreS the trustees lo prepare financial statements that give a true and fair v1ew of the state of affaits of the harity al the end of the financial year and of it5 surplus or dèficit forthe financial year. In doing 50 the trustees are required select suitable accounting policies and apply them ¢onsistentty'. observe the methods and principles of the Charities SORP.. make judgement5 and e51irnates that are asOnable and prudent.. 51ale whether applicable UK Accounting Standards have been followed, 5ubje¢t to any material departures disclosed and explained in the financial slalements,. and, 5 prepare the finanoal statements on the going concern basis Un$$ it is inappropriate to pre5urne that the charity will Gontinue in operation The tru51ee5 are responsible for keeping proper accounting CordS which disdose wth reasonable accuracy at any lime the financial position of the charity and to enable them to ensure that the financlal statements comply with the Companies Act 2006. The trustees are responsible for safeguarding the assets of the charity and hence reasonable steps are taken for the prevention and detection of fraud 8nd other irregularities. The Iru51ee5 are responsible forthe maintsnance and intsgrty of the corporate and financial information included on the charilable company's website. L1$lation in the United Kingdom governing the preparation and di5seminalion of financial 51alernents may differ from legislation in olherjur15dietions. In preparing thi5 report, advantage ha$ been taken of the exemption in the small ¢ompanies' regirne.
Page 4 MM Y ASSOCIATION rRUSTEES' INCLUD5NG DIRECTORS REPORT FOR THE YE CEMBER 2023 The tru51ees. who are al$0 the dire¢lors for the purpose of company law, and who seNed during the year and $inc£ the yearend were as follows.. Muhammad maqso1 Ahrned Jane Sonja Barkes (resigned 10th February 20231 Paula Harriott (resigned 18th Q¢tobgr 20231 Catherine Jerrard Mark Mansell Rev. Anthony Chade$ Oehring Jacqueline Susan Oglelhorpe Zakkaria Sayed Rev. Alison Waterhouse Rev Richard Thomson vin Wemyss Trust8es are elected by Mernbers at the Annual General Meeling IAGMI to sland for 3 years but may stand a9ain and be re-eleeled for a further period. Belween AGMS individuals may be co-opted by the Board to serve on the Board forthe ts.rr up to the AGM and if they are to continu8 lo serve Iheir election will ratified by the AGM. Th8 trustees have as$e$sed the major risks lo which the char+ty is eyp058d, and are 58ti5fied that systems ar8 in place to mit&ate Ihern. The tru51ees' report was approved by the BDard of Tru51ees. J Oglethorpe Chair of trustees
Pagè S COMMUNITY CHAPLAINCY ASSOCIATION REGISTERED CHARITY No 1135561 DEPENDENT EXAMINERS, REPOR USTEES OF THE OMMUNITY CHAPLAINCY ASSOCIATION report on the financial statements of th8 Association for Ihg year ended 31 December 2023 which are set out on page5 6 to 13. Rèspective responsibilities of Trustees and Examlnèr The Iruslees (who are also the directors of the eompany for the purposes of company law} are responsible for the preparation of the accounts. The charitys trustees ecnsider that an audit is not required for thi5 year under section 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under Part 16 of the Companies Act 2006 and is eligible for independent examination, il is my responsibility lo.. examine the accounts under Section 145 of the 2011 Act., lo follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145151{bl of the 2011 Act.. and to slate whether partieular matters have ¢ome to my attenb"¢n. Basis of Independent Examlngrs, Ststsm•nt My examination was ¢arried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the s9VnI1ng records kept by the Charity and 8 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 pr¢¢edures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinlon Is glven as lo whether the accounts present a Ifue and falr view and the report is limited lo those n7atters set out in the statement below. Ind•pèndent Examiner's Statement In connection with my examination, no matter has come to my attention.. 1. which gives me reasonable cause lo believe that, in any materral respect. the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006, and to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Cornpanies Act 2006 and with the methods and principles of the Slalement of Recommended Practice.. Accounting and Rep¢rting by Charrties (revised 20051 have not been met. or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the awounls to be reached. S. G. HAWKEY F.CA WHITAKERS Chartered Aceountsnls 517 Berry Road Newquay Cornwall Dated..
Page 6 COMMUNITY CHAPLAINCY ASSOCIATION T OF FINANCIAL ACTIVITIES FOR THE YeAR ENDED 31 DECEMBER 202 Unrestricted Restricted Fund5 Funds 2023 2023 Totsl Fund8 2023 Unreslficted Restrict Funds Funds 2022 2022 Total Funds 2022 Notes Income from.. Donations & Legacies Membership & Contribution InvgStfflentincom8.' Inteiest Re¢eivable 10.000 3,940 94.289 104.289 3.940 61.850 61,850 3,340 3.340 1882 1.882 360 360 Totsl Incorne 15,822 94,289 110,111 3.700 61,850 65,550 Expendlluro Charitable activities Govemance Costs 119.972 119.572 1,203 79,995 79,995 1,060 1,203 1,060 Totsl Re50urces Expend8d 1.203 119.972 121.175 1,080 79,995 81,055 Net Incoming resource8 for tho year 14,619 125.6831 111,0641 2.640 118.1451 115,5051 Net movement in funds 14.619 125.6631 111.0641 2.640 118.1451 115,5051 Transfers beeen lunds 14,619 125,6831 111,0641 2,640 118,1451 115.5051 Reconciliation of Funds Total func15 brought forward 3073 55.092 8S.966 28,233 73.237 101,470 Total funds carried forward 45.492 29A09 74.902 30,873 55.092 85,965 The stslement of finanual activities indude5 all gains an¢J losse5 recogn15ed in the year. All irKome and expenditure derive from continuing acliwties
Ptye7 COMMUNITY CHAPLAINCY ASSOCIATION 8ALANCE SFteET AS AT 31 DECÈMBER 2023 2023 2022 Note5 URRENT ASSETS Debiors and Prepayments Cash al Bank and in hand 275 75A3S 9.778 80,111 75.710 89.889 CURRENT LIABILITIES.. Amounts falllng tlue wlthln on* year Crediiors and AccruaL8 808 3,925 808 3,925 NEY CURRENT ASSETS 74,902 85,964 TOTAL NET A$$eTs £ 74,902 £ 85,964 REPRESENTÉD BY Unreslncied Funds 4S,492 30,873 R8sirlcted Funds 12 29.410 55,091 £ 74.902 £ 85.964 The o)mpany Is enlilled lo eKemwioll fwom 11 underSeGbon 477 of the Companie$Aci 2006 fortheyear ended 31 Oecember 2023. The members have not required the carnpany io obtain an audll of Its financbl Statements for ihe year ended 31 Dewber 2023 in a¢cordanc8 wlh S6ciion 476 of the Comp3nies AGI 21)06. The dirtorS acthowkdge iheir re$ponsiblilies for.. a} ensuring that Ihp compdny keeps acc4unlino rec(Kd5 whrh coTrJyTrMlh Section5 386 and 387 of the Companies Ac12006 and bl prepariny financial stalemenlswhich give a true and fairviewof the sle of affairs of the companyas al Ihe end ol each financi31 yearaThJ of ils movement In funds foreach flnancial year Sn accordance Wilh the requiremen15 01 Sections 3g4 and 395 and which othernise complywith the requirernents of Ihe CompaniesAcl 2(MJO relating fnancial Stane¢s, so faras app1iLXb lo Ihe CoMny. The fin8ncHI slalemenls have been prepared in adarWIth the rKOwsn5apviCab1e to sm811 comp8Thie5 subject lo Email ompanies regirne in accordancewih FRS 102 SQRP. Apwved by IheTru51ees.' J Ogltlhorpe Cholr of t¥tt Jo&kdsLlb Daied.. 24th April 2024
Page 8 COMMUNITY CHAPLAINCY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. ACCOUNTING POLICIES Cornmunily Chaplaincy Association is a private company limited by guarantee incorporated in England and Wales. The registered office Is Clo Second City Housing. 6 Well Street, Birmingham, B19 38G. a. Accounting eonvention The financi81 siatemenls have been prepared in 8ccordance with the chtrittys Memorandum and Articles of Association, the Companie¥ Act 2006, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of Ireland. C'FRS 102"18nd th8 Charities SORP Accounting and Reporting by Chaiities.. Slalement of Recommended Piactice applicable to ¢harities preparing their accounts in acctsrdanee with tha Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charilies not lo prepare a Statement ol Cash Flows. The financial slalernenls are prepared in sterling, which is the functional currency of the chaiity. Monetary amounts in these financial statements are rounded lo the nearest £. The financial statements have been prepared under the htslorical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instruments al fair valuel. The principal accounting policies adopted are set out below. b. Going con¢ern At the time of approving the financial statements. the truslees have a reasonable expe¢l81ion that the chanly has adequate resources to eontinue in operational existence for Ihe foreseeable futur8. Thu5 th8 trijslees continue to adopt the going concem basis of accounting in preparing the financial statement5. c. Charitable funds Unrestricted fund5 are available lo spend on aclNltiès that further any of the purposes of the charity. Restricted funds are grants and donations which the grantor or donor has specified are to be sOY used for particular areas of the charity5 work or for specific projects being undertaken by the charity. d. Income All incoming resources are included in the statement of financial activities when the charity is entitled to the income and when the amount can be quantified with reasonable ac¢ura¢y. Cash donations are reeognisÈd on Ceipt. Other donations are recognised once Ihe charity has been notified of the donation, unless perfoitnance Conditions require deferral ol the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds ol covenant is recognised al Ihe lime of the dOnatn Legacies are recogni5ed on receipt or olherwise if the charity has been notiffied of an impending distribution. the amount is known. and receipt is expecle¢J If the amount is not known, the legacy is Irealed as a contingent asset.
Page 9 COMMUNITY CHAPLAINCY ASSOCIATION THE FINANCIAL sTATEMNTs FOR THE YEAR ENDED 31 DECEM e. Expendlture Expenditure 15 reGognised on an accrual basis as a liHbilily is inwrred. irKlusive of any VAT whiGh sannot recovered The Gharily 15 not reg151ered for VAT Charitable expenditu compromises those costs incurred by the chaiily in Ihe delivery of ils 8clivilies and 5eNiGe5 for ils beneficiaries. 11 includes both cost5 that can be allocated dwectly to such activities and those costs of an dir1 Dalure necessary to support them. Govemen costs include those $1$ a$sooat¢d wlth meeting the consulutional and statutory raquirements of the charity. Hll WSlb dl¥ allU1¥U U¥iV4¥gfl ill¥ ¥XVdllUIiUI¥ L&i¥yVll¥b Vl iii¥ avrm vii ¥ LYd&lb UV¥IyII¥U iv IVll¥bi ill¥ U¥¢ Ui the resource. C05t5 relating lo a particular activity are allocated directly., others are apportioned on an appropriate basis. f. Cash and cash equlv81ents Cash and cash equiwalenis in¢lude ¢a5h in hand. deposits held at call vAlh banks. other short-leFm liquid inveslmtnts wlh origindl maturities Df three month$ or less. and bank overdr8fts. Bank overdrafts are Shown within borrowings in current liabililies. Basic fJn&ncial 8ssels Basic financial assets, whi¢h in¢lude d8btor$ and ¢ash and bank balances, are Inftialty rneasured 8t transaction price including Iransaciion CDsts and are 5ub5equenlly r2rried at amortised cost using the effective interest melh(KJ unsS the arrangemènt constitutes a financing transacuon, where the transaction 15 measured at the present value of the future reeeipls dis¢ounied al a markÈt rate of inter8st. Financial assets classified as ieceivable wilhin one year are not amorti5ed. Basic fjnancial liabillties Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unle55 the arrangement constitute$ a flnan¢ing transaction, where the debt instrument is measured at the present value of the future payment discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried al amorti5ed c051. using the effeCte interest rale method Trade uedilors are obligations to pay fer goods or $eNices th81 hgve been acquired in the ordinary couise of operations from suppliers. Amounts payable are cla55ified as current liabilities if payment is due within one year or s$. If not, they are presented 88 non-current liabilitie5. Trade GrediloT5 are ¢cogni5ed Init1211y at transaction price and subsequently measuied al amortised c05t using the effective Inte$t method. Derecognition of flnan¢lal Ilabillti¢$ Financial liabililtes aré dere¢ognised when the charity's cenlraclu81 obligatson5 expire or 8re dischaffjed or can¢elle( g. Employee b&nÈfiL¢ The cosl of any unused holiday enlillement is reGogni$ed in the period in which the employee's semces are ieceive Termination benefits are recognised immediately as an expense when the charlty is demonstrably cornmitted to lerminate the ernployrnenl of an employee or lo provide temiinaiion benefits. h. Retirement$ ben¢llts Paymenls lo defined contribution retirement benefit schemes 8re charged a5 an expense a5 they fall due.
COMMUNITY CHAPLAINCY ASSOCIATION Pag8 10 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20 2. Critical accounting estimates and judgements In the application of the charity's accounting policies, the liuslees are qUIred lo make judgements. estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimatos. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting eslimales are re¢ognised in the peri¢xl in which the e51im8te is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods 3. Donatlons and legacles Unrestrlcted funds Restricted funds Restr4cled funds 2023 2023 2022 UnreStrted grants Grants received for core activities Grants received for start-up projects 10,000 44,289 50,000 61,850 10,000 94,289 61,850 4. Members sub$crlptlons & Contributions Unrestricted Unrestricted funds funds 2023 2022 Membership subscriptions and conlribulion lo the Impact Project cost 3.340 S. Invostments Unr8strieted Unrestricted funds funds 2023 2022 Interest receivable 1,882 360
ljh PL INC oci Pag811 NOTES TO THE FINANCIAL STATEMENTS FOR HÈ YÈAR ENDED I DECEMBER 2023 6. Charitsble aGltvities 2023 2022 Staff co$19 Office Offi¢e- project Tiav81 Travel- project Subscription and conference attended Events Impact Project Employee recruitment Training course5 Start-up grants awarded by the Charity 86,096 4.195 269 4.224 310 744 5,477 5,678 65,160 2,209 816 1,138 173 640 3,336 5,255 1.171 97 2,981 30,000 119,972 79,995 Share of gov8manc8 costs1588 nol8 71 1,203 1,060 121,175 81,055 Analysis by fijnd Unrestricted funds Re51rtcted funds 1,203 119,972 1,060 79,995 121.175 81,055 7. Support cost Support Governancè costs osts 2023 2022 Independent examination fees Accountancy Tru51ee tffjvel lo board meetings Board meetin9 costs 540 540 840 663 663 220 1,203 1.203 1,060 Analysed between 1.203 1,203 1.060 Governance costs include payments of £54012022. £8401 for independenl examination fee5.
COMMUN CH PLAINCY A SOCIATION Page 12 THE FI E YEAR ENDED 31 DECEMBER 2 8. Tru5tse None of the trustees lor any persons connected %4ilh Ihgml received any remunergtion or lbUrsed expenses during the year12022.. None of thern received any rernunerationl. 9. Employees There were two employees during the year, one full tiffle. one part tlrn8. The average rnonthly nurnber of employees dunng the yearwas.. 2023 Number 2022 Number Engaged on charitable actMtie5 Employment costs 2023 2022 Wa9e5 and salaries Social Security ¢osls Other pen&on Ot5 63.016 56,220 534 3.926 2,546 5.015 There were no employees whose annual remuneration was mor8 than £60,000. 10. Taxation The charily is exempt frorn tsx on incom8 and gain5 falling within section $05 of the Taxes Aci 1988 or 5eclion 252 of the Taxation of Chargeable Gain5 Act 1992 to extsnt that these are applied to ils ¢haritsble objects. 11. Creditors '. amounts falling due within one year 2023 2022 AGcrua1s and deferred income 808 3,925
CHAPLAINCY ASSOCIA ON TES O THE FINANCIAL STATEMENT EYEA f2. Restricted Atnds The iOe fvnds ollhe ClY indude reblricted tur3 cornprisinothe Unexnded bal•rws oldonaVon$ and grants hehy on IIuslfty$pecrf purpo8e8 Movèmtrftt In funa8 Incornlng re50ur£es Movèment In funds Incomlng Resources ro8our¢es ¢xp¢nded Balance at 1 January 202) Resource8 expended alan¢e at 31 Dember2D23 l January 2023 The TudorTrust The Triarole Tru$1 1949 Fund The 8atrowCadbury Tiusi Lloyds Bk Fovndal The ¢grave TnMI Aln Lane Foundal The PJbErt HunlTw$i The Benefact Trust 48.388 6.473 22,ODO [21.3) 7.410 7.703 15.0 9.2B4 19,2841 6.798 24.OW 12.299 112.2901 16.060 14.4491 19.502 3.050 20,2Bg (39.8911 13.0801 3.157 6.0 4.383 14.3B31 2,000 50.000 2,UOQ 20,000 130.OLWJI 94 2B9 119.970 The TOrTrUSt." geral c0515 as1td s5ilh SUPPOrfing the d0pMl of ¢¢rnrnuntychaplakicie5Kilh prioritylo SecraarylCEO salary. The Baiiow Cadbury Tw51 & ThETriaThJle TTUSI. <¥)$1$ agsockg180 Mlh the sei-up cl Mu511rn Ch¥ginGieSto supporf offendews ex-otlender5 and con1Dte lo iducwg re-offendiw. Lloyd5 Bank Fourfaiion". co$1$ olwtyk10 Innu•th¥n9e. through acbVedrdhJguEvih ihe fuer. The Wa9raYe TrusL. Provhye menta1 heatth trainiro ID coMtrwJnitydpnS1kinpth prwnws, or. a llIed pu[pO$elh permissk?n. n Lane Fvundalion". w¥ls &s8oGiatEdwilh SUPPtyling COMMlmErnbev0 and to redLrofftrnder¥ and exenderS[roM r[fendI1. The Abert Hunt TFust". Cosis towards mEmiKtship de¥ek)kMnenl. The BenefxlTw51". core costs and deyeiopmenl Df nw¢omrnunity¢hapL4irw proiecls. 13. Analys15 ofnetassets bptween lunds Unrestrlcted lund5 20 Rstrtct•d funds 2023 Total unrosirfed fund5 Z022 ReslrictEd funds 2Q22 Tokl 2023 22 Fund balancesal 31 Dember 2023 are repre5Bnied by. 45,402 29,410 74,902 30,673 55.091 BS.984 45 492 29.410 74,W2 30,873 55.091 85.984