2021-12-01-accounts - Bournemouth-Poole Orthodox Christian Foundation

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Bournemouth-Poole Orthodox Christian Foundation

(A company limited by guarantee)

Trustees' annual report (including Directors' report) for the period

From: 02/12/2020 To: 01/12/2021

Charity registration number 1140071

Company number 7407807

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Bournemouth-Poole Orthodox Christian Foundation (BPOCF)

Report of the Directors for the year ending 1 December 2021

The Directors are pleased to present their annual report together with the financial statements of the charity for the year ending 1st December 2020, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities.

Aim and purposes

St. Dunstan's Parish Council and the Directors of the Foundation have the responsibility for providing a place of worship for an Orthodox Christian parish, helping to integrate Orthodox Christians from abroad into British society, and promoting the mission of the Church, which is pastoral, evangelistic, social, and ecumenical. The PCC and the Foundation raise funds for these aims.

The Foundation is also specifically responsible for the restoration, upkeep and maintenance of the Church, an ecclesiastical building of national and international architectural and artistic merit, and to raise funds for its repairs.

Objectives and Activities

The Foundation is committed to enabling as many people as possible to worship at our church and to become part of our

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parish community at St. Dunstan.

The vision that shapes our annual activities remains the promotion of worship throughout the parish. Our services and worship put faith into practice through prayer, scripture, and sacrament. In shaping our objectives for the year and planning our activities, the Directors have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer; learning about the Gospel;
The ‘Followers’ programme (since September 2017), an R.E.
programme for children, developed by the Archdiocese;
Provision of pastoral care for people living and/or working in the parish and beyond;
Missionary and outreach work.

Worship and Prayer

The Foundation and Parish clergy are keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling.

For example, Wednesdays’ and Saturdays' evening prayers provide a quiet, intimate, and reflective environment for worship. Opportunities are provided for people to engage in more outgoing worship such as pilgrimages to sacred places. During the year we made a pilgrimage to Whitchurch Canonicorum, to the shrine of St Wite, patron Saint of Dorset, in the very ancient church of St. Candida and the Holy Cross.

Notwithstanding the difficulties in maintaining our services during the second year of the pandemic, we have once again successfully welcomed more families into our parish.

We did see a lower number of baptisms, chrismations and weddings: during 2021, 37 babies and 3 adults were baptised,

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and 5 catechumens who had been baptised in other denominations were chrismated. There were 2 weddings. However, the trend is picking up again in 2022.

We were honoured by a visit to our church by His Eminence Metropolitan Silouan on 21 November 2021.

The Directors of the Foundation are pleased to be able to report that the rota established for the priests and servers is continuing to function well.

All are welcome to attend our regular Sunday service, the Divine Liturgy, which is preceded by Orthros (Matins), and followed by an ‘Agape’, during which we all together have coffee, tea, and some food, when lockdown restrictions permit.

The average weekly attendance, counted outside of any lockdowns, was 130. The maximum number able to attend during lockdowns was 210, taking social distancing into account.

Deanery Synod

The Antiochian Orthodox Christian Archdiocese of the British Isles and Ireland, which governs our parish, is structured differently from Anglican dioceses: there is no Deanery Synod. Our Archdiocese is structured as a charity company. The Foundation contributes to the funding of the Archdiocese, aiming to contribute at least 15% of its ordinary parish income. The Archdiocese directs the clergy in spiritual and other matters. The Antiochian Metropolitan of the British Isles and Ireland has a seat in the Synod of the Antiochian Patriarchate.

Pastoral Care

The Church Hall is kept in an impeccable condition, and the environment meets the stringent health and safety requirements and allows us to continue to provide the

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premises to local clubs and groups.

Normally, during the week, various local community organisations, including a local community choir, as well as some charities, social clubs and local activity groups for children and people with developmental difficulties, use the hall at subsidised rates. The rent of the Hall has in other years been a substantial part of our income, enabling us to maintain the Church of St. Dunstan. However, after March 2020, this income dropped to zero, putting great strain on our finances. During 2021 this situation did not improve, many participants still being too scared to return to their normal activities.

Our parish newsletter 'The Narthex' is distributed on a monthly basis to all parishioners on the Church Electoral Roll and is available at the Church entrance. ‘The Narthex' keeps our parishioners informed on the important matters affecting our Church and articles written by our Reverend Fr. Chrysostom which help to develop our knowledge of and trust in Christ.

Ecumenical Relationship

The Archdiocese is a member of Churches Together in England.

Following the Swanwick Declaration in 1987, Churches Together in England committed themselves:

to seek a deepening of their communion with Christ, and with one another, in the Church, which is his body, and - to fulfil their mission to proclaim the Gospel by common witness and service in the world to the glory of God, Father, Son and Holy Spirit.

Fundraising activities

During the year, the Foundation aims to organise various fundraising activities, including concerts. The lockdowns however prevented this activity for most of the year, putting further strain on the income of the parish and of the Foundation. This situation remained the same during 2021.

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For the same reason, taking part in the annual Heritage Open Days was not deemed feasible, although we expect to take part again in 2022.

Financial Review

The Bournemouth-Poole Orthodox Christian Foundation (BPOCF) is entirely reliant on income from donations by St. Dunstan's Church congregation and on income received from Church Hall rental.

Total receipts of unrestricted funds for the financial year was £65,855 of which £3,706 was income from Hall rental. Restricted income represents £4,397 raised by donations. These amounts were allocated to the designated fund set up for partial Church Restoration, thus partially fulfilling the aims and purposes of BPOCF regarding to our Grade II* listed building of historical and architectural importance. A detailed description can be found in the financial statements.

One of the main parts of our income of £31,010 has been received through the donations from both 'congregation' as well as from the public visiting the Church including 'one off gifts'.

In addition to the donations, we have also claimed a VAT refund through the VAT scheme for Charities. This year we are hoping to receive above this figure as the donations are increasing which means that the parishioners are supportive. There also were claims for VAT refunds under the Listed Places of Worship Grant Scheme, within the framework of the restoration works to the church. These amounted to £26,368.

The sales of candles or rather voluntary contributions being net of the candle cost produced an additional income of £3,296. The sales of other, largely donated goods, including icons, prayer ropes, baptismal and other crosses, incense, and blessed oil, as well as prayer books, produced a further

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additional income of £2,855.

Finally, the major addition to our income and wellbeing came from subsidised rents of the Hall to the local organisations, and local community groups, which in total produced an income of £3,706.

The net result after all general expenses named in the Statement of Financial Activities Report were settled surplus of £22,494 for unrestricted fund, and expenses of £74,277 for restricted fund. The total expenditure was £51,783 in comparison with a surplus of £213,927 for the previous financial year.

Reserves’ policy

It is BPOCF policy to maintain a balance on unrestricted funds, which equates to at least three months unrestricted payments, equivalent to £7,500, to cover emergencies that may arise from time to time.

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular, we want to mention Elena and Valentin Fita, who have contributed so much to the maintenance and repairs of the church, James Bailey, who takes such good care of the grounds surrounding the car park, and all the other members of the BPOCF for their valuable contribution to our place of worship and for keeping the Church running.

Structure, governance, and management

Governing Document

Bournemouth-Poole Orthodox Christian Foundation (BPOCF) is a company limited by guarantee and has no share capital.

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It is governed by its Memorandum and Articles of Association dated 14 October 2010, revised in May 2016. It is registered as a charity with the Charity Commission.

The liability of each member in the event of winding-up is limited to £1. Anyone over the age of 18 can become a member of the Company.

Appointment of Parish Council members

As set out in the Articles of Association those members of the charitable company who are on the electoral roll of the church elect the Parish Council members. All those who attend our services being members of the congregation are encouraged to register on the Electoral Roll and stand for election to the Parish Council. The members elect Directors of the Foundation from among their ranks.

The Directors and Parish Council members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the BPOCF are to be spent.

The full Board of the BPOCF met 4 times during the year with an average level of attendance of 90%. Given its wide responsibilities, the BPOCF has a number of committees each dealing with a particular aspect of parish life. These committees, which include worship, mission, and finance, are all responsible to the BPOCF Board and report back to it regularly.

Directors and Parish Council members induction and training

New members of the Parish Council and Directors undergo an orientation day to brief them on their legal obligation under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the plans and recent performance of the charity. Members and Directors are

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encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Organisation

The board of Directors administers the charity. The board normally meets six times during the year, and there are subcommittees covering other aspects of parish life. A nonexecutive manager is appointed by the trustees to overlook the management of the day-to-day operations of the charity. During 2021, some meetings were in the form of telephone conference calls.

During this financial year, an independent accountant continued to be retained to take care of the financial records of the Foundation and Parish. It was deemed better to engage an independent accountant, as having this administered by a volunteer was putting too large a burden on them.

Safeguarding

All clergy and parishioners interacting with children and vulnerable persons have undergone a DBS check. The Parish fully subscribes to the Archdiocesan Safeguarding Policy.

Related parties’ transactions

None of our Directors receives a remuneration or has other benefits from their work with the charity. Any connection between a Director and contractors/suppliers must be disclosed to the board of Directors. During 2021, one company owned by parishioners was engaged for work after a call for tender.

Risk management

The board has a risk management strategy, which comprises:

An annual review of the principal risks and uncertainties that the charity face;
The establishment of policies, systems, and procedures to

mitigate those risks identified in the annual review; and

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The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

Furthermore, a full risk assessment is undertaken at the request of the insurance company every year. A Health risk assessment was undertaken in 2020 to allow the Church to function under lockdown conditions. Both assessments are available for consultation at the Church.

A Maintenance Plan has been drawn up and is available at the Church. Technical items such as heating and electricity are regularly inspected and maintained, with the resulting certificates kept in the Maintenance Plan file.

Directors’ responsibilities in relation to the financial statements

The directors of the BPOCF are responsible for preparing a Directors' annual report and financial statements in accordance with applicable law and Accounting Standards.

Company law requires the charity Directors to prepare financial statements for each year, which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of those resources, including the income and expenditure for that period.

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

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable 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.

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

Administrative information:

Charity number: 1140071

Company number: 7407807

Registered Office: 42 Coventry Close, Wimborne, Dorset, BH21 3UP

Principal address:

St Dunstan's Orthodox Church, Florence Road, Poole, BH14 9JG

Name and addresses of advisers:

Solicitors: Coles Miller LLP, 44/46 Parkstone Road, Poole, BH15 2PG Bankers: Lloyds Bank Bookkeepers/Accountant: RS Bookkeeping Solutions Ltd, 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

Directors

The Directors and officers serving during the year and since the year end were as follows: Honorary Director and Chairman: Rev. C. MacDonnell

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Dr G. Méal Mr M. Ambrose Mr G. Kyprianou

Name of the Chairman and Spiritual director: Rev. Charles Leonard Chrysostom MacDonnell Address: 42 Coventry Close, Wimborne, Dorset, BH21 3UP

There are no staff members, only volunteers.

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Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The Directors declare that they have approved the annual report (including Directors’ report) above.

Signed on behalf of the charity's Directors

Signatures:

Full name: Mark Ambrose George Kyprianou Date: 3 September 2022

September 2022

Bournemouth-Poole Orthodox Christian Foundation	Bournemouth-Poole Orthodox Christian Foundation	CharityNo	1140071	1140071
		CompanyNo	7407807
Annual accounts for theperiod
Period start date	02/12/2020	To	Period end date	01/12/2021

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
52,981	4,397	-	57,378	166,311
9,168	-	-	9,168	5,780
3,706	-	-	3,706	10,602
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
65,855	4,397	-	70,252	182,693

3,016	67,589	-	70,605	71,695 -
40,345	11,085	-	51,430	38,211

-	-	-	-	2,250
43,361	78,674	-	122,035	31,234 -

22,494	74,277 -	-	51,783 -	213,927
-	-	-	-	-
22,494	74,277 -	-	51,783 -	213,927
-	-	-	-	-
22,494	74,277 -	-	51,783 -	213,927
-	-	-	-
20,667 -	20,667	-	-	-

-	-	-	-	-
-	-	-	-	-
1,827	53,610 -	-	51,783 -	213,927

1,925	240,999	-	242,924	28,997
3,752	187,389	-	191,141	242,924

	Bournemouth-Poole Orthodox Christian	Bournemouth-Poole Orthodox Christian	Charity No	1140071	1140071
			CompanyNo	7407807
Section B Balance sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 *Total fixed assets* B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 *Total current assets* B10 Creditors: amounts falling due within one year (Note 20) B11 *Net current assets/(liabilities)* B12 *Total assets less current liabilities* B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 *Total net assets or liabilities* B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22	Unrestricte d funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04		Total last year £ F05
	-	-	-	-	-
	3,759	14,623,662	-	14,627,421	14,626,283
	-	-	-	-	-
	-	-	-	-	-
	3,759	14,623,662	-	14,627,421	14,626,283

	-	-	-	-	-
	8,955	-	-	8,955	8,918
	-	-	-	-	-
	3,936	1,361	-	5,297	12,696
	12,891	1,361	-	14,252	21,614

	-	-	-	-	150

	12,891	1,361	-	14,252	21,464

	16,650	14,625,023	-	14,641,673	14,647,747

	60,291	-	-	60,291	14,583
	-	-	-	-	-

	- 43,641	14,625,023	-	14,581,382	14,633,164

	-			-	-
		187,389	-	187,389	240,999
	3,752	14,390,240		3,752	1,925
				14,390,240	14,390,240

	3,752	14,577,629	-	14,581,381	14,633,164

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	Mark Ambrose	03/09/2022
	George Kyprianou	03/09/2022

	Signature	Date dd/mm/yyyy
	Mark Ambrose, George Kyprianou	17/08/2022

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

• and with • and with	ü	the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
	ü

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern;

N/A

Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes No	ü	* -Tick as appropriate
	ü
*Please disclose:*
*(i) the nature of the change in accounting policy;*		During the year, upon the renewal of the insurance policies, it was decided to restructure the balance sheet of the BPOCF in order to better reflect the true value of its tangible assets. Furthermore, the costs of the restoration works were fully capitalised.
*(ii) the reasons why applying the new accounting policy* *provides more reliable and more relevant information; and*		For insurance policies an independent valuations of all artwork and antiques present in the church was made.

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(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the This valuation amounted to £360,000. The insurance aggregate amount of the adjustment relating to periods inspectors furthermore valued the building at over before those presented, 3.44 FRS102 SORP. £14,000,000.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes No	ü	* -Tick as appropriate
	ü

Please disclose:

(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

Yes No	ü	* -Tick as appropriate
	ü

Please disclose:

(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change in N/A accounting policy Reconciliation of funds per previous GAAP to funds determined under FRS 102 End of Start of period period £ £ Fund balances as previously stated Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102 End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

2.2 INCOME
Recognition of income	These are included in the Statement of Financial Activities (SoFA) when:
	• the charity becomes entitled to the resources;
	• it is more likely than not that the trustees will receive the resources;
	• the monetary value can be measured with sufficient reliability.
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
	In the case of performance related grants, income must only be recognised to the extent
	that the charity has provided the specified goods or services as entitlement to the grant
	only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
	Legacies are included in the SOFA when receipt is probable, that is, when there has been
Legacies	grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity
	or have been met.
Government grants	The charity has received government grants in the reporting period
	Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations	Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
and gifts	treated as an addition to the same fund as the initial donation unless the donor or the
	terms of the appeal have specified otherwise.
Contractual income and	This is only included in the SoFA once the charity has provided the related goods or
performance related grants	services or met the performance related conditions.
Donated goods	Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
	The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the
	fair value of those gifts at the time of their receipt and they are recognised on receipt. In
	the reporting period in which the stocks are distributed, they are recognised as an expense
	at the carrying amount of the stocks at distribution.
	Donated goods for resale are measured at fair value on initial recognition, which is the
	expected proceeds from sale less the expected costs of sale, and recognised in 'Income
	from other trading activities' with the corresponding stock recognised in the balance sheet.
	On its sale the value of stock is charged against 'Income from other trading activities' and
	the proceeds from sale are also recognised as 'Income from other trading activities'.
	Goods donated for on-going use by the charity are recognised as tangible fixed assets and
	included in the SoFA as incoming resources when receivable.
	Gifts in kind for use by the charity are included in the SoFA as income from donations when
	receivable.
Donated services and	Donated services and facilities are included in the SOFA when received at the value of the
facilities	gift to the charity provided the value of the gift can be measured reliably.
	Donated services and facilities that are consumed immediately are recognised as income
	with an equivalent amount recognised as an expense under the appropriate heading in the
	SOFA.
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can be
royalties and dividends	measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations and

Yes No N/a*	Yes No N/a*	Yes No N/a*
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Yes No N/a*
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Yes No N/a*

CC17 FRS 102 SORP

30/09/2022

subscriptions

Legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

Settlement of insurance Insurance claims are only included in the SoFA when the general income recognition criteria claims are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.

Investment gains and This includes any realised or unrealised gains or losses on the sale of investments and any losses gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 EXPENDITURE AND LIABILITIES

Liabilities are recognised where it is more likely than not that there is a legal or constructive Liability recognition obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and support Support costs have been allocated between governance costs and other support. costs Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of conditions service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to performance conditions realistically avoid the commitment, a liability for the full funding obligation must be recognised. Redundancy cost The charity made no redundancy payments during the reporting period.

Deferred income No material item of deferred income has been included in the accounts.

The charity has creditors which are measured at settlement amounts less any trade Creditors discounts

A liability is measured on recognition at its historical cost and then subsequently measured Provisions for liabilities at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per paragraph Basic financial instruments 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.

2.4 ASSETS

Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least use by charity

They are valued at cost.

ü	ü	ü
Yes No N/a*
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Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü


Yes No N/a*
ü	ü	ü

The depreciation rates and methods used are disclosed in note 14.

The charity has intangible fixed assets, that is, non-monetary assets that do not have Intangible fixed assets physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15.

They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

Heritage assets

They are valued at cost.

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.

progress

Yes No N/a*	Yes No N/a*	Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü

CC17 FRS 102 SORP

30/09/2022

Debtors

Current asset investments

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes No N/a*	Yes No N/a*	Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

CC17 FRS 102 SORP

30/09/2022

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income
Donations andgifts Gift Aid Legacies General grants provided by government/other charities Membership subscriptions and sponsorships which are in substance donations Donatedgoods,facilities and services Other(Tax recovered) Total Hall Rent Other Total Other (Events, Sales of Books & Candles) Other Total Interest income Dividend income Rental and leasingincome Other Total Total Conversion of endowment funds into income Gain on disposal of a tangible fixed asset held for charity's own use Gain on disposal of a programme related investment Royalties from the exploitation of intellectual propertyrights Other Total Other information: Charitable activities: Separate material item of income Other: Income from investments: Other trading activities: TOTAL INCOME Analysis of income Donations and legacies:	Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Donations andgifts	24,973	55	-	25,028	18,825
	Gift Aid	1,640	4,342	-	5,982	8,450
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	132,520
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other(Tax recovered)	26,368	-	-	26,368	6,516
	Total	52,981	4,397	-	57,378	166,311

	Hall Rent	3,706	-	-	3,706	10,602
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	3,706	-	-	3,706	10,602

	Other (Events, Sales of Books & Candles)	9,168	-	-	9,168	5,780
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	9,168	-	-	9,168	5,780
	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held for charity's own use	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		65,855	4,397	-	70,252	182,693

All income in the prior year was unrestricted except for: (please provide description and amounts)
Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.




Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

This year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1 Government grant 2 Government grant 3 Other Government grant 1 Government grant 2 Government grant 3 Other *Please provide details of any unfulfilled* *conditions and other contingencies* *attaching to grants that have been* *recognised in income.* *Please give details of other forms of* *government assistance from which the* *charity has directly benefited.*	Description	Description	This year £
			-
			-
			-
			-
	Total Description		-
			Last year £
			-
			-
			-
			-
	Total - This year Last year		-

	This year Last year

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	This year Last year £ £	This year Last year £ £
	-	-
	-	-
	-	-
	-	-
	Last year
Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	148	-	148	-	146	-	146
Incurred seeking legacies	-	-	-	-	-	-	-	-
Incurred seeking grants	-	-	-	-	-	-	-	-
Operating membership schemes and social lotteries	-	-	-	-	-	-	-	-
Staging fundraising events	-	-	-	-	-	-	-	-
Fudraising agents	-	-	-	-	-	-	-	-
Operating charity shops	-	-	-	-	-	-	-	-
Operating a trading company undertaking non- charitable trading activity	-	-	-	-	-	-	-	-
Advertising, marketing, direct mail and publicity	694	-	-	694	84	-	-	84
Start up costs incurred in generating new source of future income	-	-	-	-	-	-	-	-
Database development costs	-	-	-	-	-	-	-	-
Other trading activities	3,016	-	-	3,016	2,488	-	-	2,488
Investment management costs:	-	-	-	-	-	-	-	-
Portfolio management costs	-	-	-	-	-	-	-	-
Cost of obtaining investment advice	-	-	-	-	-	-	-	-
Investment administration costs	-	-	-	-	-	-	-	-
Intellectual property licencing costs	-	-	-	-	-	-	-	-
Rent collection, property repairs and maintenance charges	-	-	-	-	-	-	-	-
Rnovation management cost	-	-	-	-	-	-	-	-
Total expenditure on raising funds	3,710	148	-	3,858	2,572	146	-	2,718
Expenditure on charitable activities:
Church activity costs	11,287	-	-	11,287	12,859	-	-	12,859
Hall costs	53	-	-	53	115	-	-	115
Other Church costs	28,311	337	-	28,648	25,007	-	-	25,007
	-	-	-	-	-	-	-	-
Total expenditure on charitable activities	39,651	337	-	39,988	37,981	-	-	37,981
Separate material item of expense
Renovation Costs including Capitalised	-	67,589	-	67,589	-	-74,183	-	-74,183
Rnovation management cost	-	-	-	-	-	2,250	-	2,250
Repairs and Maintenance	-	10,600	-	10,600	-	-	-	-
Total	-	78,189	-	78,189	-	-71,933	-	-71,933
Other
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
Total other expenditure TOTAL EXPENDITURE	-	-	-	-	-	-	-	-
	43,361	78,674	-	122,035	40,553	71,787 -	-	31,234 -

CC17a (Excel)

30/09/2022

Other information:

Analysis of expenditure on charitable activities

	This year	This year	This year	This year	Last year	Last year	Last year	Last year
Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	Activities undertaken directly	Grant funding of activities	Support Costs	Total last year
	£	£	£	£	£	£	£	£
Activity1	-	-	-	-	-	-	-	-
Activity2	-	-	-	-	-	-	-	-
Other	-	-	-	-	-	-	-	-
Total	-	-	-	-	-	-	-	-

This year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Last year: Where sums originally denominated in foreign currency have been included in expenditure, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

Please explain the nature of each extraordinary item occurring in the period.

Description	This year Last year £ £	This year Last year £ £
	-	-

	-	-
	-	-
	-	-

	-	-
s	-	-

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extraordinary items

CC17a (Excel)

30/09/2022

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

		Amount received	Amount received	Amount paid out	Amount paid out	Balance held at period end	Balance held at period end
Description/name of party	Related party (Yes or No)	This year	Last year	This year	Last year	This year	Last year
		£	£	£	£	£	£
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
		-	-	-	-	-	-
Total		-	-	-	-	-	-

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Description/name of party	Balance held at period end	Balance held at period end
	This year	Last year
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

30/09/2022

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

This year

Support cost (examples)	Raising funds	Activity 1	Activity 2	Activity 3	Grand total	Basis of allocation
	£	£	£	£	£	(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Last year

Support cost (examples)	Raising funds £	Activity 1 £	Activity 2 £	Activity 3 £	Grand total £	Basis of allocation
						(Describe method)
Governance	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
Other	-	-	-	-	-
Total	-	-	-	-	-

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

CC17a (Excel)

30/09/2022

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	-	-
	-	-
	-	-
	2,606	2,837

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme) Salaries and wages	This year £	Last year £
	-	-
	-	-

	-	-
	-	-

This year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:

Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

Band	Number of employees	Number of employees
	Thisyear	Lastyear
£60,000 to £69,999	-	-
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management personnel
	Thisyear	Lastyear
	£	£
	-	-

CC17a (Excel)

30/09/2022

11.2 Average head count in the year

The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	-	-
Governance	-	-
Other	-	-
Total	-	-

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment Please state the legal authority or reason for making the payment	This year
	Last year

	This year
	Last year

Please state the amount of the payment (or value of any waiver of a right to an asset)	This year	Last year
	£	£
	-	-

CC17a (Excel)

30/09/2022

11.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments	This year	Last year
	£	£
	-	-



	This year	Last year
	£	£
	-	-

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	This year	Last year
	£	£
	-	-

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity this year and last year, if different

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details

Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been determined. If this is different for last year, provide details

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

This year:

13.1 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
Activity orproject1			£	£
	-	-	-	-
Activity orproject2	-	-	-	-
Activity orproject 3	-	-	-	-
Activity orproject4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*	*Yes*	*Please provide* *details of charity's* *URL.*
	No	*Provide details* *below*

Names of institution	Purpose	Total amount of grants paid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*		-
		-
		-

CC17a (Excel)

30/09/2022

Last year:

13.3 Analysis of grants paid (included in cost of charitable activities)

Analysis	Grants to institutions	Grants to individuals	Support costs £	Total £
Activity orproject1	-	-	-	-
Activity orproject2	-	-	-	-
Activity orproject 3	-	-	-	-
Activity orproject4	-	-	-	-
*Total*	-	-	-	-

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.4 Grants made to institutions

13.4 Grants made to institutions	13.4 Grants made to institutions
*My charity has made grants to particular institutions that are material in the* *context of its grantmaking. Details of the institution supported, purpose of the* *grant and total paid to each institution is available on the charity's web site.*		*Yes*	*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
			-
			-
			-
			-
			-
			-
			-
			-
			-
			-
*TOTAL GRANTS PAID* *Total grants to institutions in reporting period* *Other unanalysed grants*			-
			-
			-

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
14,259,812	-	-	366,471	14,626,283
-	-	-	1,138	1,138
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
14,259,812	-	-	367,609	14,627,421
SL or RB (Straight Line or Reducing Balance)	SL or RB	SL or RB	SL or RB	SL or RB


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

14,259,812	-	-	366,471	14,626,283
14,259,812	-	-	367,609	14,627,421

CC17a (Excel)

30/09/2022

14.4 Impairment

This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

14.5 Revaluation
*the effective date of the revaluation* *If an accounting policy of revaluation is adopted, please provide:* *the carrying amount that would have been recognised had the* *assets been carried under the cost model.* *the name of independent valuer, if applicable* *the methods applied and significant assumptions*	This year Last year
		01/09/2020
		Patrick Bowen Fine Art Consultants; Ansvar
		Site visits and observation by experts
	-	14,390,240

14.6 Other disclosures

*(iii) Details of the existence and carrying amounts of property, plant and equipment* *to which the charity has restricted title or that are pledged as security for liabilities.* *(i) Please state the amount of borrowing costs, if any, capitalised in the construction* *of tangible fixed assets and the capitalisation rate used.* *(ii) Please provide the amount of contractual commitments for the acquisition of* *tangible fixed assets.*	This year	Last year
	£	£
	-	-
	-	-

The "transfers" row is for movements between fixed asset categories.
** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

Research & development £	Patents and trademarks £	Other £	Total £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-

15.2 Amortisation and impairments

SL or RB	SL or RB	SL or RB	SL or RB

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-
-	-	-	-

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including:

Reasons for choosing amortisation rates

Policies for the recognition of any capital development

CC17a (Excel)

30/09/2022

15.5 Impairment

This year:

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

*(i) If your intangible asset was acquired by way of* *grant, provide value on initial recognition and* *carrying amount of the asset.* *(ii) Details of the carrying amounts of any* *intangible assets to which the charity has restricted* *title or that are pledged as security for liabilities.* *(iii) Please provide the amount of contractual* *commitments for the acquisition of intangible* *assets.* *the effective date of the revaluation* 15.7 Other disclosures *the carrying amount that would have been* *recognised had the assets been carried under the* *cost model.* *the name of independent valuer, if applicable* *the methods applied* *(iv) State the amount of research and development* *expenditure recognised as expenditure in the year.* *(v) Please detail the headings in the SOFA in which* *a charge for amortisation of intangible assets is* *included.* *(vi) For any material intangible assets, please* *provide a description, its carrying amount and any* *remaining amortisation period.*	This year	Last year

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.

This year Last year

16.2 Cost or valuation

Heritage asset 1 £	Heritage asset 2 £	Heritage asset 3 £	Heritage asset 4 £	Total £	Total £
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
					Straight Line ("SL") or Reducing Balance ("RB")

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
-	-	-	-	-
-	-	-	-	-

CC17a (Excel)

30/09/2022

16.5 Impairment

This year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

Last year

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation

This year Last year

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

At valuation Group A £	At cost Group B £	Total £
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-
-	-	-

16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.	This year	Last year

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16.9 Five year summary of heritage assets transactions

	2015	2014	2013	2012	2011
	£	£	£	£	£
Purchases Group A Group B Group C Other Donations Group A Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals
	-	-	-	-	-
	-	-	-	-	-
	-
	-

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-


	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
acquisitions

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

This year: Analysis of investments Cash or cash equivalents Investment properties Last year: Analysis of investments Cash or cash equivalents Investment properties Listed investments Grand total (Fair value at year end+Cost less impairment) Total Other investments Total Social investments Other investments Listed investments Social investments Grand total (Fair value at year end+Cost less impairment)	Cost less impairment £ - - - - - - - - - Fair value at year end £ -	Cost less impairment £ - - - - - - - - - Fair value at year end £ -	Cost less impairment £ - - - - - - - - - Fair value at year end £ -

	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-
	- - - - Cost less impairment £ £ - - - - Fair value at year end - - - - -

	Fair value at year end	Cost less impairment
	£	£
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-

17.3 If your charity holds investment properties, please complete the following note:

This year Last year

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(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

This year	Last year	Last year
£	£
-	-
-	-
-	-
-	-
-	-
-	-
Thisyear		Lastyear

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17.6 Concessionary loans

*Description*	This year £	Last year £
	-	-
	-	-
	-	-
	-	-
*Total*	-	-

*Description*	This year £	Last year £
	-	-
	-	-
	-	-
*Total*	-	-

This year	Last year







This year	Last year

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Section C Notes to the accounts (cont)

Note 18 Stocks

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

Stock	Stock	Donated goods	Donated goods	Work in progress
For distribution	For resale	For distribution	For resale
£	£	£	£	£

-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-


-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

	This year		Last year
	£		£

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Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	2,092.0	2,055.0
	6,863.0	6,863.0
	8,955.0	8,918.0

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

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Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Amounts falling due within one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	-	-
-	-	60,291	-
-	-	60,291	-

20.2 Deferred income

Please complete this note if the charity has deferred income.

*Please complete this note if the charity has deferred income.*	*ed income.*
*Please explain the reasons why income is* *deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period This year	This year	Last year


		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

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Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Movements in recognised provisions and funding commitment during the period

----- Start of picture text -----
This year Last year
£ £
- -
Balance at the start of the reporting period
- -
Amounts added in current period
- -
Amounts charged against the provision in the current period
- -
Unused amounts reversed during the period
- -
Balance at the end of the reporting period
21.2 Please provide: This year Last year
- a brief description of any obligations on the
balance sheet and the expected amount and
timing of resulting payments;
- an indication of the uncertainties about the
amount or timing of those outflows; and
- the amount of any expected reimbursement,
stating the amount of any asset that has been
recognised for that expected reimbursement.
This year Last year
21.3 For any funding commitment that is not
recognised as a liability or provision, provide
details of commitment made, the time frame of
that commitment, any performance-related
conditions and details of how the commitment
will be funded (with contracts for capital
expenditure separately identified).
----- End of picture text -----

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

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Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

This year Last year 22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.

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Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.

This year

Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

Last year

Last year
Description of item including its legal nature. Please describe any security provided in connection to the liability.	Estimate of financial effect

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

This year

Description of item Estimate of financial effect Last year Description of item Estimate of financial effect

23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:

Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement

Where it is not practical to make one or more of these disclosures, please state this fact

This year Last year

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year £	Last year £
	-	-
	-	-
	5,297	12,696
	-	-
	5,297	12,696

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Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)	Section C Notes to the accounts (cont)
Note 25 Fair value of assets and liabilities 25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk. This year Last year

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 26 Events after the end of the reporting period

Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made	This year Last year	This year Last year

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30/09/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted	U	Operational Funds	1,925	65,855	-43,361	-20,667	-	3,752
Restricted funds for the Church renovation	R	Church Renovation Funds	166,816	4,397	-78,674	20,667	-	113,206
Capitalisation of Church renovation expenses	R	Church Renovation Funds	74,183	-	-	-	-	74,183
Revaluation Asset	R	Building and inventory	14,390,240	-	-	-	-	14,390,240
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			14,633,164	70,252	- 122,035	-	-	14,581,381
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü ü
				ü	ü

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
Unrestricted	U	Operational Funds	15,216	44,512	-40,553	-17,250	-	1,925
Restricted funds for the Church renovation	R	Church Renovation Funds	13,781	138,181	-2,396	17,250	-	166,816
Capitalisation of Church renovation expenses	R	Church Renovation Funds	-	74,183	-	-	-	74,183
Revaluation Asset	R	Building and inventory	-	14,390,240	-	-	-	14,390,240
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
			-	-	-	-	-	-
*Other funds (balancing figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			28,997	14,647,116	- 42,949	-	-	14,633,164
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ü ü
				ü	ü

CC17a (Excel)

30/09/2022

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

This year

Thisyear
	Reason for transfer and where endowment is converted to income, legalpower for its conversion	Amount
Between unrestricted and restricted funds	Accumulation of funds for the Church	20,667
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-
		20,667

Last year

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restricted funds	Accumulation of funds for the Church	17,250
Between endowment and restricted funds		-
Between endowment and unrestricted funds		-
		17,250

27.4 Designated funds

This year

Thisyear 27.4 Designated funds
Planned use	Purpose of the designation	Amount
		-
		-
		-
		-
		-
		-

Last year

Lastyear
Planned use	Purpose of the designation	Amount
		-
		-
		-
		-
		-
		-

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
£	£	£	£	£
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-
-	-	-	-	-

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

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Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

Name of trustee	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
	Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Other	TOTAL
	£	£		£	£
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
*Please give details of why remuneration or other employment* *benefits were paid.* *Where an ex gratia payment has been made to a trustee,* *provide an explanation of the nature of the payment.* *If a third party has been reimbursed for providing one or more* *trustees, state the nature of the payment and amount of the* *reimbursement.* *State the number of trustees to whom retirement benefits are* *accruing under a defined contribution pension scheme.*

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)		*TRUE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other Honorarium Assistant Priest Allowance
Other Alter / Printing / Postatge / Stationery
TOTAL	-	-

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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*FALSE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£
Sevastian Zicu	Clergy	Loan	550	550	-	-
G Gale	Clergy	Loan	580	580	-	-
Fr FilipLommaert	Clergy	Loan	2,800	2,800	-	-
			-	-	-	-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	*FALSE*

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	Amounts written off during reporting period
			£	£	£	£
Sevastian Zicu	Clergy	Loan	550	550	-	-
G Gale	Clergy	Loan	580	580	-	-
Fr FilipLommaert	Clergy	Loan	2,800	2,800	-	-
			-	-	-	-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Bournemouth-Poole Orthodox Christian Foundation On accounts for the year 01/12/2021 Charity no 1140071 ended (if any) Set out on pages 1-2 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 01 / 12 / 2021 .

Responsibilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Signed: R Salkauskiene Name: Raminta Salkauskiene BSc (Hons) MIAB Relevant professional IAB 229792 qualification(s) or body International Association of Bookkeepers (if any): 7 Creech Road Address: Poole BH12 2NB

Date: 14/08/2022

October 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here details of any items that the examiner wishes to disclose .

October 2018

IER