2021-06-30-accounts

Faiths4Change Trustees’ Report and Accounts for the year ended 30 June 2021 Registered Charity number: 1138834 Registered Company number: 7201450 England and Wales

Faiths4Change

Trustees’ Report and Accounts For the year ended 30 June 2021

CONTENTS

	Page
Reference and administrative information	2
Chair’s report	3
Trustees’ annual report	5
Statement of trustees’ responsibilities	13
Independent examiner’s report	14
Statement of financial activities	15
Balance sheet	16
Notes to the financial statements	18

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Faiths4Change

REFERENCE AND ADMINISTRATIVE INFORMATION For the year ended 30 June 2021

Right Reverend Paul Bayes, Bishop of Liverpool

Patrons			Right Reverend Paul Bayes, Bishop of Liverpool
Trustees			Philip Leigh	Chair
			Laird Ryan	Vice Chair
			David Bradley (retired 10 December 2020)	Treasurer
			Piara Miah
			Donald Thompson
			Seana Roberts
			Helen Eaton
			Lucy Atkinson
Director			Annie Merry
Administrator			Marjorie Griffin
Registered	Office	and	St James’ House, 20 St James’ Road, Liverpool L1
Principal Business Office			7BY
Bankers			The Cooperative Bank plc, PO Box 250, Delf
			House, South Way, Skelmersdale WN8 66WT
Registration	numbers		Charity: 1138834
			Company: 07201450 England & Wales

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CHAIR’S REPORT For the year ended 30 June 2021

This was a year of challenges met with creativity, determination, adaptability, and resilience for Faiths4Change and our excellent team. In unexpected ways, it was also a year of opportunity and the strengthening of partnerships. The challenges we faced from the Covid 19 pandemic, as an environmental charity focussed on bringing people together for the benefit of themselves, their communities, and the physical and natural environment, were considerable. Projects, previously built around face-to-face working, had to be adapted and/or taken online. Rules for what could be done when, where and by whom were subject to frequent and rapid change. Infections led to unavoidable absences and online communications quickly became the order of the day.

And yet, throughout, our team remained creative, adaptable, and determined to find ways to keep projects they care passionately about alive running. Working with our funders, our team found ways to deliver projects creatively and so provided a much-needed service at a time when the public were stuck at home and often desperate to get out and reconnect with their environment and the natural world.

Some notable successes included the growing of almost 0.3 tonnes of fresh organic vegetables and herbs in the Roots in the City community garden, St Michael’s in the City Church. This fresh food was supplied to and made available via Micah food bank at St Bride’s Church. The food was grown and tended by our team with residents where restrictions allowed, including some seeking Asylum and Refuge. The Micah food bank is accessed by many within the same community who are seeking Refuge and Asylum.

Our Gardening for All project has, likewise, encouraged community members to interact with their natural environment through gardening activities and has led to some gardeners progressing to other groups, including the Myerscough College courses delivered weekly at the Roots Garden City and Guilds Practical Horticulture Skills Level 1 & 2.

Amazingly, approximately 10 tonnes of textiles were diverted from landfill through our partnership Ten Tonne Challenge project by raising awareness of the effects of consumption and waste among young people. This project, in partnership with Liverpool World Centre, was run through and for schools and enabled them to generate income for their own environmental projects. Meanwhile, our Get Growing project provided growing kits and children’s educational activities to isolating and shielding households including Refugee families in Liverpool and Knowsley.

Our work with Liverpool City Region Faith Leaders Network was designed to promote closer working relationships between faith community members and key themes identified and delivered on through this work included climate change, civic engagement and diversity and inclusion. Similar themes brought places of worship on the Wirral together to develop and deliver the Cool Places of Worship programme; faith communities actively engaged to deliver the Cool Wirral 2 climate change strategy; trees were planted, a community food garden created, and heating advice given to reduce carbon footprints of faith buildings.

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Reducing the carbon footprint of buildings and increasing activity in the A Rocha Eco Church awards programme were key active themes in the Steps to Silver programme. An increase in the number of churches in the Diocese of Liverpool achieving Eco Church awards are enabling the Diocese to continue its journey towards Silver Eco Diocese status and its ambition to be net zero carbon by 2030 as required by Church of England national targets.

Throughout the year, our team has remained focused on delivering a high standard of service whilst providing opportunities for people to interact safely with their environment and each other. This we will continue to do as circumstances change and people begin to feel more at ease in their environment.

My thanks, as always, go to our excellent team which continues to go from strength to strength even in times of pandemic. As a charity, we also thank all our partners and funders, including the Diocese of Liverpool whose continued support we appreciate greatly. We especially thank all those who take part in our projects and contribute so strongly to their development and delivery.

Phil Leigh Chair of Trustees 29[th] March 2022

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TRUSTEES’ ANNUAL REPORT

For the year ended 30 June 2021

The trustees present their report and accounts for the year ended 30 June 2021

Reference and Administrative Information

The registered name of the Charity is Faiths4Change. Additional information is shown on page 2 of this document.

Structure, Governance and Management

Constitution and organisation

The Charity is a company limited by guarantee.

Trustees

The directors of the charitable company are its trustees for the purpose of charity law and are referred to throughout this report as trustees. The trustees when complete consist of at least 3 and not more than 9 individuals.

The trustees who served during the year and up to the date of this reports are set out on page 2.

The trustees may at any time co-opt any individual, who is qualified to be appointed as a trustee to fill a vacancy in their number or as an additional trustee, but a co-opted trustee holds office only until the next AGM, or until the next election of trustees takes place, whichever is the sooner.

One third (or the number nearest one third) of the trustees must retire each year, or at the AGM should the charity hold one. If no AGM takes place, then trustee elections should take place annually at a General Meeting called for the purpose. Those longest in office should retire first and the choice between any of equal service being made by drawing lots.

A retiring trustee who remains qualified may be reappointed.

All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustees’ expenses are disclosed in note 11 of the accounts. Trustees are required to disclose all relevant interests and register them with the Administrator and in accordance with the Charity’s policy withdraw from decisions where a conflict of interest arises.

Objectives

The charity’s objects are specifically restricted to the following:

• i) To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment, and in particular to bring together faith communities to work towards improving the environment of disadvantaged communities within the North West of England. North West of England is the geographical area covering Cumbria, Lancashire, Merseyside, Cheshire & Greater & the city of Manchester.

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• ii) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment, particularly within disadvantaged communities in the North West of England

TRUSTEES’ ANNUAL REPORT (cont.)

For the year ended 30 June 2021 Activities

The charity carries out its objects in the following ways:

• i) To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment, and in particular to bring together faith communities to work towards improving the environment of disadvantaged communities within the North West of England. The North West of England is the geographical area covering Cumbria, Lancashire, Merseyside, Cheshire & Greater & the city of Manchester.

Partnership Working

Achieving our charitable objectives relies on building trusted relationships and partnership working. This continues to be one of our significant strengths and we achieve this in a number of ways including research, collaboration, listening, finding common cause and identifying opportunities together.

Specific grant funded projects:

Roots in the City is a long-term partnership project between Faiths4Change and St Michael’s in the City Church, Liverpool L1 5BD. A number of grants were awarded in this financial year for activities to develop a sustainable Eco Hub of partnership activities at the Church, mostly linked to church land.

Roots in the City – Eco Hub Development supported by the Deanery Mission & Growth Fund (November 2019 – November 2020). The development of the Hub is enabling us to work with residents in the local community to offer socially just, climate friendly opportunities together. Specifically, this support enabled us to work with the church to help them achieve their Bronze Eco Church Award, the sustainable development of the community garden achieved the Gold standard.

Roots in the City supported by Support for Asylum Seekers, Churches Together in the Merseyside Region (July 2020 – June 2021). SAS grant support contributes to elements of the project that have direct benefits for people seeking asylum and refuge, from volunteering opportunities, to growing fresh organic vegetables and herbs in the community garden that are donated to a food bank accessed mainly by people seeking asylum and refuge.

Food4All @ Roots in the City supported by LCR Cares – Covid 19 Community Support Fund (July 2020 – July 2021). Due to the Covid 19 pandemic our usual open to all community gardening and lunch activity had to be suspended. Following consultation with regular gardeners we agreed to increase the garden’s food growing capacity and for

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our Project Coordinator and Volunteer to grow and provide fresh food on a weekly basis to an independent food bank at another church in the Parish. We also held virtual gardening socials, created and distributed an e newsletter and provided growing kits for isolated gardeners.

Steps to Silver 2 & 3 supported by the Diocese of Liverpool (February 2020 – March 2021). Working closely with the Diocesan Environmental Officer, the aim of these staged projects were to enable the Diocese of Liverpool to make significant steps towards achieving a Silver Eco Diocese award. Activity involved communication & research, engaging and supporting churches to undertake the Eco Church award programme, developing resources and reporting on progress. The Covid 19 pandemic meant that much of this work was undertaken on-line and was much harder to achieve as churches focused on meeting the needs of people within their parishes.

Liverpool City Region Faith Leaders Network – Interfaith Development supported by Our Lady & St Nicholas Church, Liverpool (November 2019 – November 2021). The purposes of this project were to strengthen the Faith Leaders Network and generate social action at a local level. We worked closely with the Network Coordinator to identify and deliver on strategic priorities for faith communities including climate change, civic engagement, and diversity/inclusion. Additionally, we sought to work with individual faith community representatives to understand their needs in relation to being able to strengthen the purpose and activity of the Network.

Cool Places of Worship 2 supported by Wirral Metropolitan Borough Council (December 2020 – June 2021). Engaging and working with places of worship to undertake actions to reduce their carbon footprint as part of delivering Wirral’s climate strategy Cool 2. We facilitated eight places of worship Christ Church, Higher Bebbington; Holy Apostles & Martyrs’, Wallasey; West Kirkby URC; Wirral Deen Centre, Birkenhead; St Saviour’s Church, Oxton; St Mary’s Church, Liscard; St David’s URC, Eastham and Heswall Parish Church to undertake and share actions including building heating advice, tree planting, creating a community food garden, significantly reducing food and single use plastic waste. All faith communities have taken an active role in developing a next stage programme of action together.

ii) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment, particularly within disadvantaged communities in the North West of England

Specific Grant Funded Projects:

Make Do Mend supported by Knowsley Borough Council (April 2020 – June 2021). A waste reduction and recycle project, originally focused on delivering face to face activities in areas of low take up of recycling / high levels of contamination of recycling bins in Knowsley. However, the entire project had to be moved online from the beginning as the first lockdown and project start coincided. People were stuck at home. Engaging activities for all children were needed. The Make. Do. Mend monthly activity packs were intentionally accessible - we ensured our activities reused materials

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wherever possible, used household materials that would otherwise be rubbish and required few tools to make them. We included outdoor activities that helped families to engage with their local environment; whether it was a local park or fields or urban streets. We made free materials and kit available to households including free seeds by post, delivery to the door of gardening kits (see Get Growing below) and Christmas craft packs for 200 households.

Ten Tonne Challenge in partnership with Liverpool World Centre supported by Merseyside Recycling & Waste Authority Community Fund (May 2020 – March 2021). This project reduced the amount of textiles going to landfill by raising awareness of textile consumption and waste; enlisting schools in the 10 Tonne Challenge to recycle textiles and engaging 9 school champions to learn about the textile journey of an individual garment, and to create innovative case studies on how to reduce, reuse and recycle. As a direct result of this project, approximately 10 tonnes of usable textiles were diverted from landfill, schools generated income for environmental projects from donated textiles, reducing carbon emissions and recorded positive changes in pupil’s understanding of the textile journey and their behaviour in relation to unwanted textiles.

Gardening for All supported by Nature 4 Health via the Mersey Forest (September 2020 – July 2021). Four x 12 week ‘ Gardening for All’ courses were created and delivered, with the aim of introducing people to gardening and nature at their own pace to improve health and wellbeing. We utilised the Roots in the City community garden as our venue for 2 courses and worked in partnership with the La Salle Hotel School CIC to deliver the remining 2 courses at the La Salle Hotel Kitchen Garden in Croxteth. In both locations, we attracted new and seasoned gardeners who in turn contributed to the development of the gardens. As both programmes were delivered either side of a national lockdown / severe restrictions due to the Covid 19 pandemic we found that people with long term health conditions were particularly keen to engage and benefitted. Some have progressed to other groups and the City & Guilds Level 1 & 2 Practical Horticulture courses delivered by Myerscough College in the Roots and La Salle gardens.

Get Growing supported by the Covid 19 Support Fund / Duchy of Lancaster Benevolent Fund (May 2020 – July 2020). This small scale but significant project enabled us to provide 20 complete food growing kits – plants, seeds, tools, pots, compost, growing instructions and children’s educational activities – to isolating and shielding household and Refugee families in Liverpool and Knowsley, the majority of whom had a back yard.

Shoots in the City supported by the Duchy of Lancaster Benevolent Fund (May 2020 – May 2021). This grant provided much needed to support to pay for changes our way of working during the Covid 19 pandemic including a Pro zoom licence, Vimeo and mobile phone contracts for a year, a refurbished laptop and refurbished mobile phone and infrastructure for the Roots in the City community garden including a polytunnel to extend the growing season to provide fresh food for the parish foodbank.

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Young Roots - GYO with Linda’s supported by Linda McCartney Foods (January – September 2021). The project is a practical celebration of 30 years of the Linda McCartney food brand and enables an overgrown and unusable area of the Roots in the City Garden to become one of 8 young peoples’ food growing gardens across the UK. The project from design to raised bed building and planting & harvesting has been cocreated with young people and children from St Vincent’s RC Primary School. The project provides weekly facilitated sessions for young people who have limited access to outdoor space to meet and grow food together. The project has attracted young people who are university students from nearby flats, young people in full time work and others who are not in paid employment.

La Salle Hotel Kitchen Garden supported by La Salle Hotel School CIC (August – December 2020). Working closely with the lead for the La Salle Hotel School CIC to utilise a beautiful hand drawn permaculture design to revitalise a disused garden into a high quality fully functioning kitchen garden engaging the local community. We worked together to create and deliver a staged plan for the kitchen garden project; mapping out the initial phase and proposed steps to phase 2. The Hotel Kitchen Garden will contribute to LSHS developing and realising its aim of creating the LCR’s first high-quality hotel training facility, with onsite restaurant and kitchen garden, which will offer significant benefits to the local community and the Liverpool City Region.

Waterloo Community Centre Garden supported by Sefton Borough of Culture Fund

(March 2020 – March 2021). The creation of a community led garden at the front of Waterloo Community Centre, connecting through a ‘golden thread’ of themed planting reflected in the planting at nearby Waterloo Town Hall, was in keeping with the aspirations of the Sefton Borough of Culture 2030 vision. However, like many face to face engagement projects progress was disrupted by Covid 19 pandemic lockdowns and restrictions which led to considerable delays. However, the project, supportive of the conservation status of the area and reflecting the Arts and Crafts designs found in the nearby the Marine Gardens, did engage a strong group of local residents. Bench making and raised bed building workshops, bulb and seasonal native planting sessions created lots of interest and increased biodiversity while enabling local residents to gain and share skills and improve the infrastructure of the local community centre. A food growing area at the back of the Centre will provide some very local seasonal ingredients for the community lunches once they begin again.

‘Sowing the Seeds 4 Environmental Change’ our not-for-profit chargeable educational support and practical delivery service. Our services are flexible to meet varying needs and budgets.

Regular Growing and Aftercare Services

A seasonal term time service for St Michael’s RC Primary School, Kensington, Liverpool. The Busy Bees gardening group engages children from different year groups in exploring, shaping and enjoying the many benefits of the school garden from food to nature. The children are enthusiastic explorers and observers of all life in the garden, they enjoy sowing seeds, tasting and growing food, digging, watering, discovering small creatures,

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and just being outdoors. The service was offered to children of key workers during June – July 2020 as a result of the Covid 19 pandemic, for year 3 children from September – November 2020 and for year 3 children from March – June 2021.

An all year-round food growing and nature connected garden service for Adelaide

House, Liverpool. Adelaide House is a voluntary managed 20 bed women/female approved premises. The ‘Adeladies’ enjoy the full range of food growing and nature connection activities from seed sowing to watching bees. The therapeutic benefits of these weekly sessions are significant with women advising of improved mood, more energy and being in the moment outside in nature. The group work was unable to run between July 2020 – March 2021 due to Ministry of Justice rules relating to Covid 19 and Covid outbreaks within the House. The garden was maintained by Faiths4Change and organic food from beans to gooseberries were used in the kitchen and were enjoyed by the ‘Adeladies’. Since April 2021 ladies have once more been able to engage in indoor and outdoor activities with us, focused on seasonal health and wellbeing sessions.

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TRUSTEES’ ANNUAL REPORT (cont.) For the year ended 30 June 2021

Public Benefit Statement

The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers and duties.

Financial Review

Reserves Policy

F4C has an excellent track record in obtaining work and a strong control of costs. It also has a high-quality customer base, which makes bad debts very unlikely. We undertook a planned approach to creating a Reserves Policy in 2019. A deposit account was opened with the Co-operative Bank. The Trustees designated this as solely for Reserves and set regular amounts which have been allocated monthly since April 2019 with a view to building reserves to cover 3 months expenditure should it be required.

However, our Reserves have been used as a result of the Covid 19 pandemic to assist the Charity to remain a going concern. The Charity also secured a HM Government Bounce Back Loan in May 2020 to help us deal with the difficult circumstances which prevailed for charities at the time, to provide a cushion for F4C during the pandemic and to allow us to build our way back out of those challenging times. Trustees were confident that projects could be complete and contracts under negotiation would be forthcoming once restrictions lifted. This has since proven to be the case. We have been paying back the loan at the agreed monthly amount (since May 2021) as agreed in the Terms & Conditions and with agreement of all Trustees.

Going Concern

The trustees have carried out an assessment of going concern for 12 months from the approval of the accounts and have concluded that the charity will be able to meet its liabilities as they fall due and is therefore a going concern. The trustees are willing to provide personal guarantees to ensure that the charity can meet its liabilities as they fall due for a period of 12 months from the signing of the accounts.

Risk Management

Trustees conducted a review of the major risks to F4C in autumn 2021 and committed to a further review in spring 2022. Mitigation of these risks is on-going. The policy sub-group established in spring 2020 continues to meet quarterly. All policies have been reviewed and revised. All employees have completed a Home Working risk assessment; appropriate adjustments have been made and equipment delivered. All main policies are reviewed annually to ensure their continued suitability. As with many organizations, securing continued funding is one of the major risks to the future of F4C. Internal risks are minimised by implementing controls on financial transactions and project type and size.

Funds held as Custodian Trustee

No funds have been held as custodian trustee.

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On behalf of the Board of Trustees

Phil Leigh Chair of Trustees 29[th] March 2022

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TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The charity trustees, who are also directors for Faiths4Change for the purposes of company law, are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. The trustees are required under company law to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.

In preparing the financial statements, the trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make reasonable and prudent judgements and estimates;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

• The trustees are responsible for:

• keeping proper accounting records;

• safeguarding the organisation’s assets;

• taking reasonable steps for the prevention and detection of fraud.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the trustees

Phil Leigh Chair of Trustees 29[th] March 2022

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INDEPENDENT EXAMINER’S REPORT

Independent examiner's report to the trustees of Faiths4Change

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 June 2021.

Responsibilities and basis of report

As the charity 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 comply 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.

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 the 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.

Ian Wright, B.A., F.C.A. Chartered Accountant 15 Stretton Drive Southport Merseyside PR9 7DR March 2022

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STATEMENT OF FINANCIAL ACTIVITIES

(Incorporating Income and Expenditure Account)

For the year ended 30 June 2021

----- Start of picture text -----
Unrestricted Restricted Total Funds Total Funds
Note Funds Funds 2021 2020
£ £ £ £
Income from:
Donations and legacies 2 43,484 38,386 81,870 74,943
Charitable activities 3 16,660 - 16,660 19,563
Investments 4 5 - 5 2
Total income 60,149 38,386 98,535 94,508
Expenditure on:
Charitable activities 5 64,910 30,966 95,876 100,665
Total expenditure 64,910 30,966 95,876 100,665
Net income (expenditure) (4,761) 7,420 2,659 (6,157)
Other recognised gains and losses - - - -
Net movement in funds before transfers (4,761) 7,420 2,659 (6,157)
Gross transfers between funds - - - -
Net movement in funds (4,761) 7,420 2,659 (6,157)
Fund balances at 1 July 2020 16,17 (3,477) 821 (2,656) 3,501
Fund balances at 30 June 2021 16,17 (8,238) 8,241 3 (2,656)
----- End of picture text -----

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 15 to 21 form an integral part of these accounts.

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BALANCE SHEET Company number 7201450 as at 30 June 2021

	Note		2021 £			2020 £
Fixed assets
Tangible assets	10		1,421			1,184
Current assets
Stock	11	1,600			600
Debtors	12	15,305			8,226
Cash at bank & in hand	13	240			10,659
		17,145			19,485
Creditors due within oneyear	14	10,871			13,325
Net current assets(liabilities)			6,274			6,160
Creditors due after oneyear	15		(7,692)			(10,000)
Total assets less current liabilities	16,17		3			(2,656)
The funds of the charity:
Unrestricted funds			(8,238)			(3,477)
Restricted funds			8,241			821
Total funds	16,17		3			(2,656)

In approving these financial statements as directors of the company we hereby confirm the following:

For the year in question the company was entitled to exemption under section 477 of the Companies Act

2006 relating to small companies.

Directors' responsibilities:

1) The members have not required the company to obtain an audit for its accounts for the year in

question in accordance with section 476.

2) The directors acknowledge their responsibilities for complying with the requirements of the Act with

respect to accounting records and the preparation of accounts.

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These accounts have been prepared and delivered in accordance with the provisions applicable to

companies subject to the small companies' regime.

These accounts were approved by the Board of Trustees on March 2022.

Signed on behalf of the Board by:

Phil Leigh Chair of Trustees 29[th] March 2022

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 June 2021

1. Accounting Policies

1a Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), and the Companies Act 2006 and the UK Generally Accepted Accounting Practice as it applies from 1 January 2015.

Faiths4Change 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 note.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for Charities applying FRS102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The functional currency used by Faiths4Change is the £ Sterling.

1b. Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis, under the historical cost convention.

At the time of approving the accounts, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1c. Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

1d. Deferred income

Income from donations and grants, including capital grants are deferred when the following conditions are met:

a) when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods

b) when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in income until the preconditions for use have been met.

1e. Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees' annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1f. Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

1g. Funds Accounting

All income and expenditure together with gains and losses are allocated to a specific charitable fund.

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Restricted funds are donations which the donor has specified are to be used solely for particular areas of the charity's work or for specific projects being undertaken by the charity. Further details of restricted funds together with their purposes are set out in note 14.

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

1h. Tangible fixed assets and depreciation

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset into its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.

Plant and machinery and fixtures, fitting, tools, and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write each asset off over its anticipated useful economic life. A full year's depreciation charge is charged in the year of acquisition and no depreciation is charged in the year of disposal. Office equipment 20% pa on the reducing balance basis

Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that economic benefits associated with the item will flow to the charitable company and the cost can be measured reliably. Repairs, maintenance and minor inspection costs are expensed as incurred. Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Statement of Financial Activities.

1i. Stock

Stocks are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1j. Cash at bank and in hand

Cash at bank and cash 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.

1k. Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2021

1l. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

1m. Pension costs

The company operates a defined contribution plan for its eligible employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in creditors or accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

1n. Cash Flow Statement

The trustees have taken advantage of adopting Update Bulletin 1 of the Charities SORP (FRS102) in order to disapply the requirement to produce a cash flow statement.

1o. Related Parties

There were no transactions with related parties.

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----- Start of picture text -----
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2021
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
2 Donations and legacies
Grants receivable 42,548 38,386 80,934 73,508
Donations 936 - 936 1,435
43,484 38,386 81,870 74,943
3 Charitable activities
Fees 13,668 - 13,668 19,563
Miscellaneous 2,992 - 2,992 -
16,660 - 16,660 19,563
Income from charitable activities has been applied to the following activities:
Promote conservation of the environment 16,660 19,563
4 Investment income
Interest receivable 5 - 5 2
5 Charitable activities expenditure
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2021 2020
£ £ £ £
Cost of events - 1,240 1,240 8,493
Salaries and wages (note 7) 56,109 26,298 82,407 75,544
Associates fees 1,150 350 1,500 4,868
Volunteer expenses 181 - 181 1,875
Staff training and welfare 213 250 463 197
Travel and subsistence 53 - 53 2,021
Rent - - - 4,194
Support costs (note 6) 7,204 2,828 10,032 3,473
64,910 30,966 95,876 100,665
----- End of picture text -----

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NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS
For theyear ended 30 June 2021
**6 **	Support costs
		Unrestricted Funds			Restricted Funds			Total Funds 2021			Total Funds 2020
			£			£			£			£
	Telephone		352			-			352			325
	Postage,stationeryandprinting		110			11			121			631
	Small equipment and materials		4,260			1,367			5,627			-
	Website and IT support		727			1,450			2,177			933
	Depreciation		355			-			355			296
	General office costs		733			-			733			787
	Sundryexpenses		307			-			307			41
	Independent examiner's fees		360			-			360			360
	Trustees' meetingexpenses					-			-			100
			7,204			2,828			10,032			3,473
**7 **	Staff costs							2021			2020
									£			£
	Salaries and wages								80,539			72,242
	Social securitycosts								464			2,069
	Pension costs								1,404			1,233
									82,407			75,544
**8 **	Number of employees							2021			2020
	Engaged in charitable activities								6			6
	Full time equivalents								3			3
	There were no employees with emoluments in excess of £60,000
**9 **	Trustees remuneration and expenses							2021			2020
									£			£
	Remuneration								-			-
	Expenses								-			100
	The charityis managed bythe trustees.

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NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS
For theyear ended 30 June 2021
10	Tangible fixed assets
							Office Equipment				Total
								£			£
	Cost
	At 1 July2020							5,583			5,583
	Additions duringtheyear							592			592
	Disposals duringtheyear							-			-
	At 30 June 2021							6,175			6,175
	Cumulative depreciation
	At 1 July2020							4,399			4,399
	Add charge foryear							355			355
	At 30 June 2021							4,754			4,754
	Net book value
	At 1 July2020							1,184			1,184
	At 30 June 2021							1,421			1,421
11	Stock							2021			2020
								£			£
	Raw materials and consumables							1,600			600
12	Debtors							2021			2020
								£			£
	Trade debtors							15,305			5,126
	Prepayments and accrued income							-			3,100
								15,305			8,226
13	Cash at bank and in hand							2021			2020
								£			£
	Cash in hand							25			72
	Bank							215			10,587
								240			10,659
14	Creditors due within oneyear							2021			2020
								£			£
	Trade creditors							426			1,826
	Tax and social securitycosts							1,984			939
	Accruals and deferred income							1,460			10,560
	Bank							4,871			-
	Bounce Back Loan							2,130			-
								10,871			13,325
15	Creditors due after oneyear
	Bounce Back Loan							7,692			10,000
								7,692			10,000

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NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS	NOTES TO THE FINANCIAL STATEMENTS
For theyear ended 30 June 2021
16	Funds movements
		Balance at 1 July 2020				Income		Expenditure			Transfers in(out)			Balance at 30 June 2021
			£			£			£			£			£
	Restricted funds
	OLSN Faith Leaders		-			7,000			4,270			-			2,730
	Torus CIF		821			600			-			-			1,421
	Cool Places		-			300			-			-			300
	Roots in the City		-			3,000			626			-			2,374
	Sefton Council		-			5,600			5,600			-			-
	MWRA		-			2,684			2,684			-			-
	Duchyof Lancaster		-			3,518			2,168			-			1,350
	LCR Cares		-			6,940			6,940			-			-
	Nature4Health		-			1,500			1,434			-			66
	Steps to Silver		-			2,293			2,293			-			-
	Cool 2 Places of Worship		-			4,951			4,951			-			-
			821			38,386			30,966			-			8,241
	Unrestricted fund		(3,477)			60,149			64,910			-			(8,238)
	Total funds		(2,656)			98,535			95,876			-			3
17	Analysis of net assets between funds at					30 June 2021
						Tangible fixed assets			Net current assets (liabilities)			Creditors due after oneyear		Total
						£			£			£			£
	Restricted funds
	OLSN Faith Leaders					-			2,730			-			2,730
	Torus CIF					-			1,421			-			1,421
	Cool Places					-			300			-			300
	Roots in the City					-			2,374			-			2,374
	Duchyof Lancaster					-			1,350			-			1,350
	Nature4Health					-			66			-			66
						-			8,241			-			8,241
	Unrestricted fund					1,421			(1,967)			(7,692)			(8,238)
	Total funds					1,421			6,274			(7,692)			3

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