Universal Church of Jesus Christ 

**CHARITY REGISTRATION NUMBER: 1145514** 

## **Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 September 2023 for UNIVERSAL CHURCH OF JESUS CHRIST** 

**GM ACCOUNTANCY** 

Chartered accountants 472A BEARWOOD ROAD SMETHWICK WEST MIDLANDS ENGLAND B66 4HA 



0 

|Contents of the Financial Statements for the Year Ended 30 September 20123|**Page**|
|---|---|
|Trustees' annual report|**1**|
|Independent examiner's report to the trustees|**8**|
|Statement of financial activities (including income and expenditure account)|**9**|
|Balance Sheet|**10**|
|Notes to the financial statements|**11**|
|**The following pages do not form part of the financial statements**||
|Detailed statement of financial activities|**14**|



**14** 



1 

## **Report of the Trustees for the Year Ended 30 September 2023** 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Nam** e: Universal Church of Jesus Christ (hereinafter referred to as "UCJC") 

**Registration number** : 1145514 

**Date of registration** : 18 January 2012 

**Address 1** (Mail delivery): 91 Hurst Road, Smethwick, West Midlands, B67 6LY 

**Address 2** (Worship and activities): Hurst Road Community Centre, Hurst Road, Smethwick, West Midlands, B67 6ND **Office:** 1[st] Floor, 130 Cape Hill, Smethwick, West Midlands, B66 4PH 

**E-mail** : ucjcbirmingham@gmail.com **Web site** : www.ucjcbirmingham.org.uk 

## **Principal address** 

HURST ROAD COMMUNITY CENTRE, HURST ROAD, SMETHWICK, West Midlands, B67 6ND **Trustees** 

Mr. W Shomari Ms. C Machozi Mr. W Morisho Ms. M Z Makanzu 

## **Independent examiner** 

GM Accountancy, 472A Bearwood Road, Birmingham, West Midlands, B66 4HA 

## **Bank** 

Lloyds Bank **,** 116 High Street, Smethwick, Warley, West Midlands, B66 1AE 

## **Introduction** 

The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of 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). 

The UCJC was established on 26.11.2011 to support both deprived and disadvantaged members of the church and non-members locally and across the UK by providing a range of social activities, care, and general support including home visiting and befriending, mentoring, emotional support, advice and information sharing, guidance, advocacy, and representation in key policy areas and empowering individuals and communities to encounter God in everyday life and connect faith with actions. 

To achieve its mission, the UCJC has 4 main programmes: 

1. Evangelism 

2. Community Development 

3. Children and Young People 

4. Family Support 

During the year 2022/23, the Universal Church of Jesus Christ [UCJC] has used the expertise of 4 Trustees and 3 volunteers in its effort to achieve its goals and activities. These activities were mainly the advancement of education of church members' and non-members' children, the relief of poverty, the preservation and protection of good health, the provision of facilities for recreation and other leisure time occupation of members and non-members. 

These activities have been successfully carried out thanks to kind support from well-wishers, members' contributions and funding from grants making Trusts and Foundations. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. 



2 

## **Organisation Structure** 

The UCJC's Board members are responsible for making decisions on all matters of general concern and importance to the church including deciding on how the funds of the UCJC are to be spent. The full Board met 12 times during the year. Given its wide responsibilities, the Board has a number of committees which meet between full meetings with each dealing with a particular aspect of church life, as detailed below. 

## **Related parties** 

The organisation has adopted a policy to address conflicts of interest so as to ensure that its activities, and those of its staff/volunteers and service users, are and are seen to be conducted to the highest standards of ethics and integrity. 

## **Trustees’ Responsibilities Statement** 

The trustees are required under the law applicable to charities in England and Wales to prepare a trustees‟ report and financial statements for each financial year which give a true and fair view of the charity‟s financial activities during the year and of its financial position at the end of the year. In those 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 judgments and accounting estimates that are reasonable and prudent; 

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

The trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity‟s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives and aims** 

The main purpose of the work of the UCJC is education, training and religious activities. 

## **Explanation of the charity's aims** 

As a faith organisation, the Universal Church of Jesus Christ seeks to offer worship worthy of the Living God. Through worship, prayer and the study of his word we seek to know God better and to be conformed to his purposes for our lives. In partnership with other faith organisations we wish to promote the Christian faith by making his love known within the local community, within our city and nation, and throughout the world. The Vision is to seek, as part of the Worldwide Church, to encourage people to know God's love in Christ and together show that love in word and action. The motto is "God's love, know it, show it, share it, declare it." 

## **Main objectives of the year 2023** 

Our work in building on our relationships with those outside the church continued to be a priority. This includes offering great opportunities for hospitality to many people, as well as raising some money for charitable causes. Our aim in 2021/22 was to involve as many people as possible in both running and participating in events and activities, many of which were facilitated by volunteers. The worship groups and activities were open to anyone within and outside the local community. 

## **Strategy for achieving the objectives** 

When planning our activities for the year, the management committee of the UCJC has considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. Through our volunteers and activities, our work seeks to enable people to live out their faith as part of our community through: 

 Regular public worship open to all 

- Teaching Christianity through Sermons, prayers, courses and small groups 

- The provision of a youth club and various activities for children and young people with a 

- Christian ethos 

- Activities for senior citizens, parents and toddlers, and other special-need groups 



3 

- Apostleship work, including pastoral ministry, visiting the sick and the bereaved; and 

- Supporting other organizations, individuals and charities in the UK and overseas. 

## **Public benefit** 

In setting our objectives and planning our activities our Trustees have considered the Charity Commission's guidance on public benefit. 

The UCJC takes its responsibility as a charity very seriously. The church has always contributed a great deal to the community and will strive to continue to do so. 

The UCJC seeks to be as inclusive as possible in its work and strives to reach out to people of all ages and backgrounds. 

While many regular church goers are very generous in their donations to the church, there is no requirement for anyone attending services to donate money to the church. Any charges levied for specific activities and events are kept as low as possible, and the UCJC will always look to help where people are struggling to afford the cost. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The trustees have examined the requirement for free reserves, which are those unrestricted funds not invested in fixed assets. It is currently the policy of the charity to maintain free reserves at a level considered adequate to provide sufficient funds for between one- and three-months‟ unrestricted expenditure, an amount equivalent to between £3,000 and £6,000 to cover emergency situations that may arise from time to time. To achieve this, we will aim to put £250 per month into reserves from income until that level is achieved. 

The trustees continue to monitor progress towards that desired level of reserve and anticipate that expenditure may be high. 

The charity‟s assets are held for the purpose of the aforesaid charitable purposes and the trustees consider that the financial position of the charity at 30 September 2023 is satisfactory to enable it to continue its activities. 

## **ACHIEVEMENT AND PERFORMANCE (01 October 2022 – 30 September 2023)** 

We impacted the lives of over 150 people in the past year, always adapting our services to meet the ever_changing needs, as people came out of the worst of the Covid pandemic, but then were impacted by surging fuel and food prices. 

Since October 2022, the universal Church of Jesus Christ (UCJC) has been working to create understanding people of different faiths and beliefs. Our vision is a connected and supportive society where people from different communities and cultures have strong, productive and lasting relations. We believe the future belongs to people of all beliefs, that intolerance has no place in society and that diversity adds value. 

Our mission is to promote and build meaningful and resilient relationships across lines of difference through education, encounter, and social action opportunities. We consider ourselves to be an a religious, apolitical organisation which has inclusivity and integrity at its core. 

We work to achieve our mission and vision by meeting the following three goals: 

1. To equip more learners with the skills and tools they need to handle and influence relations between different faiths and beliefs 

2. To generate stronger community-based movement aimed at strengthening faith relations and social cohesion in communities, with youth at the forefront 

3. To project the voices of those we support and the impact of our partnership with them 

## **Charitable activities** 

## **1.** _**EVANGELISM**_ 



4 

Whilst the pandemic brought significant hardships, one of the positive legacies that has remained within Church life is the adoption and use of technology for worship and meetings. Our congregation both invested in and upgraded our existing IT facilities. As a result, the development of a hybrid worship style has become a permanent feature for our congregation. The first gathering of a hybrid General Assembly met in May with people in-person and online, a practice that is set to continue with feedback demonstrating that this was a welcome development. 

Our Evangelism programme connected different people throughout the year to study God‟s Word, build relationships and offer support and care. It was a great way to stay connected and make new friends. There were several group options - one was sure to fit whatever walk of life in which one found him/herself. One could connect to the programme via in-person and virtual meetings. 

During the year, this programme continued to deliver workshops and seminars virtually via Zoom meetings on "The Teaching of “The Way” as described in **John 14:6** every Sunday to understand God's Word and His ways. The teaching of the way preached and taught the wisdom of God and responded in faith to the call of the Holy Spirit through the Gospel and the proclamation of God's word of wisdom, a wisdom that has been hidden and that God destined for our glory before time began. 

These workshops and seminars were delivered on Sundays to help the participants to come to understand God's language. Participants have heard God speaking to them through a spirit filled message, and enjoyed timeless teachings on love, mercy and forgiveness. Additionally, the evangelism programme organised prayer sessions every Wednesday from 18:00pm to 21:00pm to explore the authority God has granted us in Scripture through God's Word and His laws. Equally, the evangelism programme conducted Christian worship in buildings and in the open-air across the UK (Birmingham, Sheffield, Manchester, Rochdale, Bolton, Berry, Norwich and Scotland) as well as sharing good practices across the different faiths in a way that is consistent with the Christian ethos. 

## **Church Attendance** 

There is a Church Electoral Roll each year in accordance with the Church Representation Rules. There are 133 church members on the Church Electoral Roll, 88 of whom are resident of Scotland, Bolton, Rochdale, Berry, Sheffield and Norwich. The average weekly attendance during the year was 42 including children, but this number increased at festivals. 

The full Board met twelve times over Zoom during the year with an average level of attendance of 85% including an 'Away Day' to focus on Mission Action Planning which was held in Sheffield. A great deal of time and thought was spent during the year on encouraging people back to church in the aftermath of covid-19. 

## **2.** _**COMMUNITY DEVELOPMENT PROGRAMME**_ 

Progress against these goals constitutes the report that follows: 

During the year 2022/2023, this programme focused on the most disadvantaged within the community including refugees and asylum seekers, young people, the LGBTQ+ community, people experiencing homelessness, those with disabilities and Black, Asian and ethnic minority groups. The project, „Sunday School Stories‟ during the year was intended to meet the needs of these communities and provide a space for projects that are enriching, skills-based and free. 

Our existing links with Sandwell Metropolitan Borough Council and other partners led us to play a key role in 2 partnerships that are at the heart of the local area's response to the cost-of-living challenges: 

~ The Access to Food partnership (made up of many food settings, charities plus the Council, Public Health, Community Action Network, etc.) continued to make sure people could access food and knew how to help. 

~ The Homelessness Partnership continues to grow: there are now over 40 member organisations from churches, agencies, charities, statutory bodies etc. Faithworks hosted one of the first contactless giving points at "Half-time, and has helped to develop a prospectus of training and employability support for those escaping homelessness. We have also continued to support other Christian responses to those potentially in crisis. 

As the year has progressed, the cost of living crisis has become a stark reality for people across the UK. The Universal Church of Jesus Christ within this year reaffirmed its commitment to supporting the poorest people in society at the „heart of all that it does‟ and in August was one of the 56 faith groups, charities and politicians in response to a Cost of Living report calling on the UK Government to bridge the cost of living gap which is plunging people further into poverty. At a practical level, the congregation supported community members to access food banks and more recently warm banks. 



5 

During the year 2022/23, the UCJC has provided advice, language and practical services to **65** individuals and families under the community development programme which helped to improve the quality of life for refugees and asylum seekers in Black Country and Birmingham. The church has been providing ESOL (English for Speakers of Other Languages), Computer and Internet classes as well as meeting the practical needs of these families. The Church equally provided five families with emergency funds where the families have been unable to access statutory support. 

Meanwhile, we grew the number of 'connection stations' that are the front door to support for many: we worked together with the Sheffield‟s,  Motherwell‟s (Scotland) Outreach Teams giving a way forward to many who were vulnerably housed. And we worked as a double act with Benshow Housing each week, dealing with housing, financial and ID issues for those who dropped in for advice. 

_'It's only when people feel safe that they're able to open up, they’re able to acknowledge what help they do need._ - Ben, Benshow Housing‟s Operations Director. 

## **Case Study** 

Angelique, 35, is a single mother to two children. Despite working long hours as a team leader in a dementia care home, the West Bromwich-based parent contacted the Universal Church of Jesus Christ (UCJC) to help her claim Universal Credit due to her low salary. 

To try to mitigate the impact of current cost-of-living increases, Angelique was provided with advice to try to live as cheaply as possible. Following a period of 3-4 attending UCJC‟s drop-in centre for support, the mother had already cut back on subscriptions, began doing her weekly shop at discounter, and created meal plans that helped avoid having to turn on the cooker at home. 

Angelique appreciated a recent council tax rebate, but said the Government could do more to help people in her situation. The care worker argued wages needed to be increased in the social care sector. She pointed out that she was doing a difficult job leading a team of three people in a dementia care home, a vital role in society. 

Angelique also believed it was crucial Britons struggling with cost of living should speak out about their experiences. _“I think it’s massively important to talk about it,” she said. “You can feel like a bit of a failure, but then you realise so many people are in the same boat._ 

_“When people talk about these situations, it makes me realise I’m not alone in this, and there are people out there going through the same things and the same worry.”_ 

## _3._ _**CHILDREN AND YOUNG PEOPLE PROGRAMME**_ 

This year has been a busy one for the young people‟s programme. Thanks to the financial assistance from The National Lottery Community Fund/Awards for All, the Grimmitt Trust, The Albert Hund Foundation and The Souter Charitable Trust, the UCJC has been able to deliver the following calendar of activities to 25 young people: 

1. Organised weekly drop-in emotional well-being surgeries and support sessions for young people for a better mental health. 

2. Ran a Job Club twice per week for these young people to coach them in job seeking techniques, CV writing, job search, interview techniques and organising work experience. 

3. Young people have participated in weekly life skills workshops (e.g. budgeting, setting up a home, maintaining tenancy, etc.). 

4. Ran weekly befriending activities including, advocacy, assistance with completion of forms, youth peer support. 

We continued to utilize our online training programme as this enabled the reach to go further and enabled more youths to participate remotely especially young people with additional needs. 

_“Thank you for another really interesting and thought-provoking session. Thanks also for the excellent resources! Fantastic training. I would wholeheartedly recommend to others.” (Project beneficiary)_ 



6 

The programme created a single support entry point for the marginalised young people. Many of the young people who came to our recovery activities were also those who were escaping addiction or homelessness and were in need of regular community support and something to do. The programme created the 'Arch programme' (a stable support from old to new life), and ensured there was something every day e.g. recovery walk / art activity / mental health course / outside speakers /1:1 support /'get ready for the weekend' cafe time. 

_"It's a chance for me to avoid negative, damaging, destiucting behaviouis and thoughts. So instead of going out to score or drink and thinking of that first thing In the morning, I go somewhere that's nice and safe. There's no one here that threatens my recovery"._ 

## _**4. FAMILY SUPPORT PROGRAMME**_ 

Due to shortage in fund this programme did not deliver much. However, we have been lucky enough to secure reasonable project funding from the Baron Davenport‟s Charity who supported us to carry out few activities related to this programme. We managed to run a family fun day with games and activities for **17 families** , but also ran an on-site "Nourish' shop so that people could pay a little towards their food and have the choice of what to buy (plus a cooking course to help them make the most of it). This was an inter-generational group eat and talk together with volunteers. Not only did this ensure people get a hot meal and feel less isolated, but again It provided a safe environment to build trust and start talking about ways to help people rebuild their own resilience. Sessions regularly happened on Tuesday from 10.00am to 11.30 am. Along came vulnerable women for a chat and those who needed emergency food —a local agency came along to answer questions (e.g. questions around Housing). 

We delivered more 1:1 capacity to make lone parents smile more especially during the cost of living crisis. We recognised that during the cost of living crisis period, mental well-being was a key issue for the parents (and by extension, their children), so we have set up a programme which gave space for parents to talk while doing sport and other exercises. In addition, we started "circles of support' which brought 3 parents together with a facilitator to open up about their battles and start to peer-support each other. Where more specific counselling was required, we have created a deal for parents to get up to 6 sessions with a professional counsellor- something that was so helpful but unobtainable for so many. 

## _**Moline Yesse, 35, service user says:**_ 

_“The Universal Church of Jesus Christ enabled us really to dedicate some time and energy to try and get different groups of people to talk and interact and to get to know each other, enabling different people from different backgrounds to understand each other better, do things together.”_ 

## **ENCOUNTERED DIFFICULTIES AND SETBACKS IN CARRYING OUT THIS WORK** 

This was a financially challenging year. The reduced number of in person events resulted in a noticeable reduction in the donation and offering income directly received from those activities, however this was to some extent mitigated by the reduced overheads associated with running those events. As always, we were constantly reminded of our total dependence upon God for the provision of all the Mission‟s needs. These were largely met by various donations towards our work as a whole. In addition, the receipt of further generous legacies in benefit of the general work of the Mission were timely and significant answers to prayer. We remain deeply grateful to those who share in our work by contributing in this highly practical way. 



7 

## **RISK MANAGEMENT** 

The trustees assess on an annual basis the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. The principal risks faced by the charity are the security of its funding streams and the operational risks from working with young people in areas dealing with sensitive subjects. The trustees mitigate the risk to funding streams by diversifying as much as possible the sources of income. The operational risks are mitigated by having an effective safeguarding policy to which all staff adhere to. In addition, there is a staff handbook which reflects updated policies and procedures on whistleblowing and staff data handling and protection. Like all charities we have been affected by the on-going Cost of Living Crisis which began towards the end of May 2022 and has continued through the financial year ending 30[th] Sept 2023, we have managed this by maintaining a reduced level of financial risk in the budget and utilising free reserves to ensure a balanced income and expenditure budget in the financial year 30[th] Sept 2023. 

## **SAFEGUARDING** 

The charity trustees take their responsibility in relation to safeguarding seriously and have adopted a Safeguarding policy to protect vulnerable people from abuse and to prevent abuse from happening in the first place. 

## **CONFLICT OF INTEREST** 

All trustees give of their time freely and no trustee remuneration was paid in the year. The trustees and staff are required to disclose all relevant interests and where necessary withdraw from decisions where a conflict arises. The trustees also confirm that there is an appropriate and approved anti-bribery policy. 

## **INFORMATION ON FUNDRAISING PRACTICES** 

The charity does not fundraise from the general public, but focuses its activities on specific charitable foundations. Therefore the trustees do not consider that the requirements of the fundraising code to be applicable to the charity. 

## **FUTURE PLANS** 

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

As for meeting the costs of the organisation beyond 2023, our organisation will tap in additional funding available from other Trusts and Foundations to be approached in the future as soon as the current trustees‟ annual report  and accounts 2023 are out. 

We thank Care Link West Midlands for their continued support as we continue to share their office as well as helping our organisation to continue to grow and develop in becoming a more sustainable social enterprise to support women while using their premises for our office. 

This report was approved by the trustees, on and signed on their behalf by: **Walingamina Shomari (Chair of Trustees)** 


Date: 20/11/2023 



8 

## **Independent Examiner's Report to the Trustees of UNIVERSAL CHURCH OF JESUS CHRIST Year ended 30 September 2023** 

I report to the charity trustees on my examination of the accounts of Universal Church of Jesus Christ (the Trust) for the year ended 30 September 2023. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of 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 Act and in carrying out my examination I have followed all 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 giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do 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. 


GM Accountancy 472a Bearwood Road Smethwick West Midlands B66 4HA 

Date: 20/11/2023 



9 

## **Statement of Financial Activities for the Year Ended 30 September 2023** 

|Unrestricted Restricted<br>funds<br>funds<br>Notes<br>£<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>10,420<br>14,835<br>**EXPENDITURE ON**<br>**Charitable activities**<br>General Running of The Organisation<br>10,420<br>-<br>Supporting YP Through High Cost Living<br>-<br>6,640<br>Connecting Homeless Family With Housing<br>-<br>1,200<br>Supporting YP Into Adulthood<br>-<br>5,000<br>**Total**<br>10,420<br>12,840<br>**NET INCOME**<br>-<br>1,995<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>(643)<br>1,694<br>**TOTAL FUNDS CARRIED FORWARD**<br>(643)<br>3,689|30.9.23<br>Total<br>funds<br>£<br>25,255<br>10,420<br>6,640<br>1,200<br>5,000<br>23,260<br>1,995<br>1,051<br>3,046|30.9.22<br>Total<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>7,671<br>7,671|
|---|---|---|



The notes form part of these financial statements 



10 

## **Balance Sheet 30 September 2023** 

|Unrestricted Restricted<br>funds<br>funds<br>Notes<br>£<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>4<br>-<br>3,987<br>**CURRENT ASSETS**<br>Cash at bank and in hand<br>6,356<br>(570)<br>**CREDITORS**<br>Amounts falling due within one year<br>5<br>(6,999)<br>272<br>**NET CURRENT ASSETS/(LIABILITIES)**<br>(643)<br>(298)<br>**TOTAL ASSETS LESS CURRENT**<br>**LIABILITIES**<br>(643)<br>3,689<br>**NET ASSETS**<br>(643)<br>3,689<br>**FUNDS**<br>6<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|30.9.23<br>Total<br>funds<br>£<br>3,987<br>5,786<br>(6,727)<br>(941)<br>3,046<br>3,046<br>(643)<br>3,689<br>3,046|30.9.22<br>Total<br>funds<br>£<br>3,987<br>(3,315)<br>6,999<br>3,684<br>7,671<br>7,671<br>(643)<br>8,314<br>7,671|
|---|---|---|



The financial statements were approved by the Board of Trustees and authorised for issue on **20/11/2023** and were signed on its behalf by: 


............................................. W Shomari - Trustee 

The notes form part of these financial statements 



11 

## **Notes to the Financial Statements for the Year Ended 30 September 2023** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 



12 

## **2. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022. 

|**3.**<br>**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**<br>Unrestricted Restricted<br>funds<br>funds<br>£<br>£<br>**NET INCOME**<br>-<br>-<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>(643)<br>8,314<br>**TOTAL FUNDS CARRIED FORWARD**<br>(643)<br>8,314<br>**4.**<br>**TANGIBLE FIXED ASSETS**<br>Fixtures<br>Plant and<br>and<br>Computer<br>machinery<br>fittings<br>equipment<br>£<br>£<br>£<br>**COST**<br>At 1 October 2022 and 30 September 2023<br>993<br>1,644<br>1,350<br>**NET BOOK VALUE**<br>At 30 September 2023<br>993<br>1,644<br>1,350<br>At 30 September 2022<br>993<br>1,644<br>1,350|Total<br>funds<br>£<br>-<br>7,671<br>7,671<br>Totals<br>£<br>3,987<br>3,987<br>3,987|
|---|---|





13 

## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Other creditors<br>**6.**<br>**MOVEMENT IN FUNDS**<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Accumulated restricted fund<br>National Lottery Community Fund<br>**TOTAL FUNDS**<br>Net movement in funds, included in the above are as follows:<br>**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>The Bishop Radford Trust<br>National Lottery Community Fund<br>The Grimmit Trust<br>The Albert Hunt Trust<br>The Souter Charitable Trust<br>**TOTAL FUNDS**|At<br>1.10.22<br>£<br>(643)<br>1,694<br>-<br>1,694<br>1,051<br>Incoming<br>resources<br>£<br>10,420<br>400<br>8,235<br>1,200<br>2,000<br>3,000<br>14,835<br>25,255|30.9.23<br>30.9.22<br>£<br>£<br>6,727<br>(6,999)<br>Net<br>movement<br>At<br>in funds<br>30.9.23<br>£<br>£<br>-<br>(643)<br>-<br>1,694<br>1,995<br>1,995<br>1,995<br>3,689<br>1,995<br>3,046<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(10,420)<br>-<br>(400)<br>-<br>(6,240)<br>1,995<br>(1,200)<br>-<br>(2,000)<br>-<br>(3,000)<br>-<br>(12,840)<br>1,995<br>(23,260)<br>1,995|
|---|---|---|



## **7. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 30 September 2023. 



14 

## **Detailed Statement of Financial Activities for the Year Ended 30 September 2023** 

||30.9.23|30.9.22||
|---|---|---|---|
||£|£||
|**INCOME AND ENDOWMENTS**||||
|**Donations and legacies**||||
|Donations|10,420||-|
|Grants|14,835||-|
||25,255||-|
|**Total incoming resources**|25,255||-|
|**EXPENDITURE**||||
|**Charitable activities**||||
|General Running Expenses|6,295||-|
|Hire Of Venue|4,615||-|
|Volunteer Expenses|1,685||-|
|Materials and Resources|470||-|
|Activity Costs|2,360||-|
|Project Marketing & Publicity|675||-|
|Salaries and Wages|2,010||-|
|Rent|5,150||-|
||23,260||-|
|Total resources expended|23,260||-|
|**Net income**|1,995||-|



This page does not form part of the statutory financial statements