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2020-12-31-accounts

Page
Reference and Administrative details 1
Trustees Report 2
Independent
Auditor's
Report
7
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Notes on Financial Statements 13

Year ended 31 Dec 2o2o Year ended 31 Dec Year ended 31 Dec 2019
Restricted Unrestricted Total Restricted Unrestricted Total
Funds Funds Funds Funds
Note E E E E
Income from:
Donations
and
legacies
3 144,207 601,611 ji}5,818 61,98S 623,193 685,181
Other trading
activities
49 252 49,252 125,212 125,212
Investments 25ioji 25,071 42, S3 42 983
Total income 144,2o7 675,934 82o,141 61,988 791i388 853,376
Expenditure
on:
Charitable
activities
6 74,959 678,030 752,989 47,709 671,089 718,798
Total expenditure 74,959 678,030 752i989 47,709 671,820 718,798
Net gains/(losses)
investments
on 12 (32,481) (32,481) (6o,ooo) (6o,ooo)
Net
income/(expenditure)
69,248 (34,577) 34,671 14,279 60,299 74i578
Transfer between
funds
16 653 (653) 76o (76o)
Net movement
in
funds
69,901 (35,23o) 34,67i 15,39 59359 74 578
Reconciliation
of
funds
Total fund brought
forward
15,039 3,826,935,841,974 3,767,396 3,767,396
Total funds carried
forward 84,940 3,791,7o5 3,876,645 15,039 3,826,935 3,S41, 74

alance shee t as at 31 D ecember 2020
31.12.2020 31.12.2019
Note r. E
Fixed assets
Tangible assets
Properties 10 1,85o,ooo 1,9507000
Equipment
and furniture
94,978 67,658
Investments 12 2 900,002
894498o 2,917,660
Current assets
Stocks 58761 31,242
Debtors and
prepayments
13 461,835 3217277
Cash at bank and in hand 1,492,837 621,040
1,986,433 9737559
Current liabilities
Creditors: amounts
due within one year
falling 54,768 49 245
Net current assets 1,931,665 924 314
Net assets 3,876,645 3 841 974
Funds
Restricted funds i6 84,940 157039
Unrestricted
funds
Revaluation reserves i6
Designated
funds
General funds
i6
16
636,426
~55, 75
5157510
5,5',4 5
Totalfunds 3,876,645 3,84i,974

Year ended Year ended Year ended
31 Dec 2020 31 Dec 2019
Note 6
Cash utilised
by operating
activities (i) 38,471 56,6o8
Cash flows from investing activities
Interest income 25,071 42,983
Purchase oftangible fixed assets (59 264) (3 683)
Purchase of investments
Proceeds from sale ofinvestments 867,519
Cosh (used in)/from
investing activities
833,326 39 300
Increase
in cash and cash
equivalents during the year 871,797 95,9oB
Cash and cash equivalents brought forward 621,040 525n32
Cash and cash equivalents carried forward 1,492,837 621,040
Year ended Year ended Yearended Yearended
31Dec 2020 31 Dec 2019
6 6
Net movement
in funds
34,671 74,578
Add back depreciation and impairment charge 131944 32,766
Deduct investment income shown in investing activities (25,o71) (42983)
Deduct gains/add back losses on investments 32,481 6o,ooo
(Increase)/Decrease in stock (519) (24,448)
(Increase)/Decrease in debtors (14o,558) (35,246)
(Decrease)/Increase in creditors 5 523 8,059
Net cash utilised
by operating
activities 38,471 56,6o8

onations
and l
egacies
Restricted Unrestricted Total Restricted Unrestricted Total
Funds Funds 2020 Funds Funds 2019
Freewill offerings 144,109 519,198 663,307 61,420 568,719 630,139
HMRC Job Retention Scheme 15,918 15,918
Income tax recoverable 98 66,495 66,593 568 54i474 55,042
144207 601,611 745,818 61,g88 623,193 685,181

Restricted Unrestricted Total Restricted Unrestricted Total
Funds Funds 2020 Funds Funds 2019
E
Interest receivable 649 649 1r059 1r059
Manse rent receivable 24,422 24422 41 924 41r924
25,071 25,071 42,983 42,983
5. Other trading activities
Restricted Unrestricted Total Restricted Unrestricted Total
Funds Funds 2020 Funds Funds 2019
E E
Income from tower rental 35r504 35r504 32,97S 32,978
Room hire 13r748 13,748 92,234 92,234
49,252 49,252 125,212 125,212
6. Expenditure
Restricted Unrestricted
Funds Funds Support Total Total
Direct cost Direct costs Cost 2020 2019
E
Charitable activities
Gifts made 653 65,937 66,590 74,527
Other charitable activities 74 306 225r544 386,549 686,3gg 644,271
Total charitable activities 74r959 291,4S1 386,549 752,989 718,798
Gifts made were as follows:
Gifts to Gifts to Total Total
Institutions Individuals 2020 2019
E
Benevolent needs 653 653 900
Overseas missionaries 11,000 11,000 12,000
Latin Link 5r500 5r500 6,ooo
Commission Apostolic Trust 27r504 27 504 36,835
FISC 6,953 6,953 S,g78
Grace Church Ghana 2,509 2,509
UCCF 1,200 1r200
The Gate Pregnancy Crisis Centre 6,ooo 6,ooo 6,ooo
Others Sr 271 5r 271 3,814
Total gifts 54 937 11,653 66,590 74,527

upport C osts
2020 2019
E E
Staff costs 14r},S21 154r740
Premises costs 37,308 62,256
Professional fees 29r234 22,087
Depreciation 31r944 32,766
Impairments of leasehold property 100,000
Auditors
remuneration
7r320 5,120
Other costs 35r922 58,953
386549 335r922

taff costs
2020 2019
E
Wages and salaries 265,539 245,480
Social security costs 17,283 18,303
Pension costs 13,140 12,243
Other employment costs 1,680 18937
297,643 287,963

Equipment
and Furniture
31.12.2020 31.12.2019
E E
Cost
Brought forward 183i755 180,072
Additions
in the year
59,264 3,683
Carried forward 243,019 183,755
Accumulated
Depreciation
Brought forward 116,097 83,331
Charge for the year 31 944 32,766
Carried forward 148,041 116,097
Net book value
Carried forward 94,978 67,658
ixed Asset investments
31.12.2070 31.12.2019
E
Brought forward 900,002 960,002
Disposal
in year
(900,000i
Revaluation 60,000
Carried forward 00,002
Investment
property
900,000
Investment
in subsidiary
2
2 900,002

31.12.2020 31.12.2019
E E
Amounts falling due within one year
Other debtors 85,So4 36,335
Prepayments 376,031 284,942
461,835 321,277

31.12.2020 31.12.2019
E E
Amounts falling due within one year
Accounts payable 17874 15i521
Other creditors 17i595 17,695
Accruals '19 299 16,029
54,768 4 i245

Analysis of Net A ssets between Funds
General Designated Restricted Total
funds funds funds 2020
Tangible fixed assets 1,944,978 1,944,978
Investments 2 2
Current assets 1,265,o67 636,426 84940 1,986,433
Creditors: Amounts falling (54,768) (54,768)
due within one year
jd55479 636,426 84,940 3,876,645
2019Comparative Analysis of Net Assets between Funds
General Designated Restricted Tota
I
Funds funds Funds 2019
E
Tangible fixed assets 2(017(658 2,017,658
Investments 900,002 900,002
Current assets 443&010 515r510 15i039 973i559
Creditors: Amounts falling due within
one year 49 245 49 245)
3 311425 515i510 15,o39 3,841,974
16.Movement in Funds
16.Move m ent
in Funds
Balance at Income Expenditure Transfers Balance at
31.12.2019 and gains 31.17.2020
E
Unrestricted funds
Designated funds
Missions fund 97i074 97&074
Building fund 418,436 120,916 539i352
515,510 120,916 636,426
Undesignated funds
General fund ji311i425 522,539 (645,551) (33,134) 3,155,279
Revaluation reserve 32,481 32,481
3,826,935 643,455 (678,032) (653) 3,791,7o5
Restricted funds
Benevolent fund (653) 653
Food bank 15039 134,436 (70,636) 78,839
Debt centre 2 (2)
Walthamstow 6,1o1 6,1o1
Special appeals 3,668 3,668
15039 144 207 7'I 959) 653 84,94o
Total funds 3,841,974 787,662 (752,991) 3,876,645

Balance at Income Expenditure Transfers Balance at
31.12.2018 and gains 31.12.2019
E E E
Unrestricted funds
Designated funds
Missions fund 97 074 (73 627) 73,627 97i074
Building fund 303,208 115,228 418,436
400,282 115,228 (73 627) 73,627 515,510
Undesignated
funds
General fund 3,367,114 616,160 (537,462) (134387) 3r319425
Revaluation
reserve
6o,ooo 60,000
3,767,396 731,388 (671,089) (760) 3,826,935
Restricted funds
Benevolent fund 140 (900) 76o
Food bank 61,68o (46,641) 15039
Debt centre
Special appeals 168 168
61,988 47i709 76o 15039
Total funds 3,767,396 793,376 718,798 3,841,974