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2022-03-31-accounts

Registered number: 06655295 Charity number: 1138650

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH) (A Company Limited by Guarantee)

CONTENTS

Page
Reference and Administrative Details of the Company, its Trustees and Advisers 1
Trustees' Report 2 - 5
Independent Examiner's Report 6 - 7
Statement of Financial Activities 8
Balance Sheet 9 - 10
Notes to the Financial Statements 11 - 18

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees Clement Okusi Tracy-Anne Okusi Yvette Thurlow Dennis Akwanga Company registered number 06655295 Charity registered number 1138650 Registered office 374 Brigstock Road Thornton Heath CR7 7JF Accountants Kolade Andrew Alli ACMA 10 Gatcombe Gardens West End Hampshire SO18 3NA Bankers Barclays Bank Plc Kingdom Bank

Page 1

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (Eternity Church) for the year 1 April 2021 to 31 March 2022. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Page 2

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

Objectives and activities

At Eternity Christian Church Croydon our vision is based on the Great Commission (Matthew 28:18-20). This is the proclamation & promotion of the Christian message. Our vision is best summed up in our three-fold mission statement to Save, to Serve & to Send. As always we are grateful for the many people who have faithfully supported this charity with their time, talents and finances.

This last financial year has been challenging as we have had to deal with lockdown restrictions as a result of Covid 19. Lockdown impacted our church attendance as we navigated moving our services online.

Evangelism:

As a Christian church we are committed to the promotion of the Gospel of Jesus Christ. As part of our regular evangelistic efforts, we have hosted Free events such as Film nights & gospel concerts. We also hosted Mother’s & Father’s Day services and events, where all mothers & Fathers were given gifts and prayed for. Christmas & Easter were marked with evangelistic outreaches with gifts for all guests.

International Evangelism:

We were blessed to have relationships with several overseas Community groups & Churches & have had guest speakers from Australia, NZ, India US, Italy as well as the UK

Pastor Okusi was also invited to speak at a number of International Churches & Conferences but was unable to fulfil these commitments due to Coid travel restrictions.

Community Outreach:

We have also been privileged to serve our local community by opening the doors of our facilities for community events such as Funerals, Weddings, Conferences, Graduations, mental Health Seminars as well as local schools who needed hall space for their school productions.

Page 3

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

Media:

Eternity Church & in particular Pastor Clement enjoy good relations with various media outlets such as the BBC & Channel 4; has appeared several times on their flagship ethical programme “Sunday Morning Live” & Big Questions. Pastor Clement is able to put forward a Christian perspective on various ethical topics.

Discipleship

As a Christian Church we are committed to “making Disciples” and were delighted to host several baby dedications & baptisms throughout the year. Those being baptised publically articulated their faith in Jesus Christ and were freely being baptised as a sign of their public faith in Jesus Christ.

Leadership:

The Trustees meet regularly to discuss the Charity with healthy suggestions surrounding charity governance.

We have also developed an “Operations Team” that consists of the ministry heads of various departments including the Praise Team, Children’s Ministry, Ushers, Hospitality, Sound Desk, Cleaning, etc. This team plays an important part in the running of the church & creates a pipeline in developing leaders.

Charitable giving:

As a Church in 2021/22 we gave several thousand pounds to several charitable organisations that we support, such as Good Shepherd; Compassion; World Vision; World Metro Child; Jews for Jesus; New India Churches & orphanages.

We are also in fellowship with the Assemblies of God (GB) and give 3% of our tithes & offerings to them.

Page 3

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

The success of the Croydon Church is largely down to the Concern, Conviction & Commitment of its congregation. Week in and week out, they faithfully give their time to help reach our community with the Gospel of Jesus Christ. We estimate that our members have donated over 500 volunteer hours in various community and outreach projects during the last financial year.

Fiscal:

The last financial year up to April 2022 has been a good year for the Charity which continues to meet their fiscal commitments robustly. The trustees are also pleased in a 50% increase in income from the previous financial year.

We hold a mortgage with Kingdom Bank & have never been late or missed a payment.

In summary the Trustees are thankful to God for another year of growth fiscally, numerically & spiritually & God’s favour during times of economic downturn. As always we face challenges ahead, yet are confident that having come this far, God will continue to lead us and bless us.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Financial review

Page 4

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Objectives and activities (continued)

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Structure, governance and management

a. Constitution

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (Eternity Church) is registered as a charitable company limited by guarantee and was set up by a Trust deed.

b. Methods of appointment or election of Trustees

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Page 4

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Company for the purposes of company law) 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 Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 23 February 2023 and signed on their behalf by:

Clement Okusi

Page 5

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH) (A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

Independent Examiner's Report to the Trustees of THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (Eternity Church) ('the Company')

I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and Basis of Report

As the Trustees of the Company (and 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 the Company's accounts 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.

Page 6

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

This report is made solely to the Company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Company's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report.

Page 6

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Signed:

Dated: 23 February 2023

Kolade Andrew Alli ACMA

10 Gatcombe Gardens West End Hampshire

SO18 3NA

Page 7

(A Company Limited by Guarantee)

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Note
Income from:
Donations and legacies
2
Total income
Expenditure on:
Charitable activities
3
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2022
£
149,454
Total
funds
2022
£

149,454
Total
funds
2021
£

100,040
149,454
149,454

100,040

130,246



130,246



98,197
130,246
130,246

98,197

19,208



19,208



1,843

632,976
19,208



632,976

19,208



631,133

1,843
652,184
652,184

632,976

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 11 to 18 form part of these financial statements.

Page 8

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee) REGISTERED NUMBER: 06655295

BALANCE SHEET AS AT 31 MARCH 2022

Note
Fixed assets
Tangible assets
7
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one
year
8
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
9
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
11
Unrestricted funds
11
Total funds
21,399 2022
£
861,865
861,865

4,097


4,097

(1,000)
20,399

882,264
(230,080)
652,184
652,184
-
652,184
652,184
2021
£
865,820
865,820



3,097
21,399
(1,000)
868,917
(235,941)
632,976
632,976

-
632,976
632,976

Page 9

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee) REGISTERED NUMBER: 06655295

BALANCE SHEET AS AT 31 MARCH 2022

The Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 23 February 2023 and signed on their behalf by:

Clement Okusi

The notes on pages 11 to 18 form part of these financial statements.

Page 9

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee) REGISTERED NUMBER: 06655295

BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2022

Page 10

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (Eternity Church) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

1.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

Page 11

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1.4 Tangible fixed assets and depreciation

Tangible fixed assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following basis:

Freehold property - Office equipment - 25%

Page 11

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. Accounting policies (continued)

1.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

1.7 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Page 12

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. Income from donations and legacies

2. Income from donations and legacies
Unrestricted
funds
Total Total
2021
£

55,213

10,000

21,413

13,197

217
100,040
General 2022
£ £
Donations and Tithes 96,482
96,482
Church Hire 23,781
23,781
Other Income 2,106
2,106
Gift Aid tax reclaimed 27,073
27,073
Bank interest receivable 12
12
149,454 149,454

Page 13

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. Expenditure on charitable activities

----- Start of picture text -----
Unrestricted
Total Total
funds
General 2022 2021
£ £ £
Wages and salaries 35,884 35,884 23,611
Staff pensions 1,136 1,136 1,459
Legal costs 372 372 281
Building Repairs 3,220 3,220 3,333
Insurance 4,522 4,522 5,099
Utilities 8,973 8,973 7,680
Periodicals 634 634 314
Printing & Advertising 1,725 1,725 3,652
Depreciation 3,955 3,955 5,273
Premises cost 0 0 798
Mission Support 7,783 7,783 3,518
Equipment Rental 2,242 2,242 1,647
Hospitality 3,729 3,729 2,883
Refunds 11,341 11,341 10,819
Travel Expenses 13,117 13,117 5,846
AoG UK 2,140 2,140 1,275
Jews for Jesus 900 900 825
Local Outreach (HGHF etc) 1,321 1,321 1,425
Visiting Speakers 373 373 326
Mortgage Costs 14,564 14,564 14,571
Accommodation Expense 9,610 9,610 1,383
Independent examiner's fee 1,000 1,000 700
Bank charges 1,705 1,705 1,479
130,246 130,246 98,197
----- End of picture text -----

Page 14

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. Independent examiner's remuneration

Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts
2022
£
1,000
2021
£
1,000

6. Trustees' remuneration and expenses

Mr Clement Okusi received remuneration of £12,983 (2021: £17,559) during the year for services provided to the church.

Tracy-Anne Okusi received remuneration of £6,385 (2021: £6,385) during the year for services provided to the church.

Page 15

(A Company Limited by Guarantee)

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. Tangible fixed assets

Cost or valuation
At 1 April 2021
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Freehold
property
£
850,000
Office
equipment
£

37,499
Total
£

887,499
850,000
37,499

887,499
-
-

21,679

3,955

21,679

3,955
-
25,634

25,634
850,000
11,865
861,865

850,000



15,820

865,820

8. Creditors: Amounts falling due within one year

2022 2021

Page 15

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

8. Creditors: Amounts falling due within one year (continued)

Accruals and deferred income 2022
£
£
1,000
2021
£
£
1,000

9. Creditors: Amounts falling due after more than one year

Bank loans
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
2022
£
230,080
2021
£
235,941

2022
£
21,399

2021
£
4,097

10. Financial instruments

Financial assets measured at fair value through income and expenditure comprise….

Page 16

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH) (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Balance at 1
April 2021
£
632,976
Income
£

149,454
Expenditure
£

(130,246)
Balance at
31 March
2022
£
652,184

Page 17

THE POTTERS HOUSE CHRISTIAN CHURCH CROYDON (ETERNITY CHURCH)

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

11. Statement of funds (continued) Statement of funds - prior year

Unrestricted funds
General Funds
Balance at
1 April 2020
£
631,133
Income
£

100,040
Expenditure
£

(98,197)
Balance at
31 March
2021
£
632,976

12. Summary of funds

Summary of funds - current year

General funds
Summary of funds - prior year
General funds
Balance at 1
April 2021
£
632,976
Income
£

149,454
Expenditure
£

(130,246)
Balance at
31 March
2022
£
652,184

Balance at
1 April 2020
£
631,133


Income
£

100,040


Expenditure
£

(98,197)

Balance at
31 March
2021
£
632,976

Page 18