2021-05-31-accounts

Company Registration Number - 07793538

The Charity Registration Number is :- 1145529

Quench Christian Bookshops

Report and Accounts

31 May 2021

Quench Christian Bookshops

Report and accounts for the year ended 31 May 2021

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		5
Independent Accountant's Report		7
Funds Statements:-
Statement of Financial Activities		9
Movements in funds		11
Revenue Funds		11
Fixed Asset funds		11
Summary of funds		11
Balance sheet		13
Notes to the accounts		14

Quench Christian Bookshops

Company Registration Number - 07793538

Trustees' Annual Report for the year ended 31 May 2021

The Trustees present their Report and Accounts for the year ended 31 May 2021, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is:- Quench Christian Bookshops.

The charity is also known by its operating name, Quench.

The charity's areas of operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1145529.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

1 Castle Court Maidenhead, Berkshire SL6 6DD Telephone [phone]

Email Address [e-mail] Web address www.quenchshops.com

The registered office of the charity for Companies Act purposes is the same as the operating address shown above.

The Trustees in office on the date the report was approved were:-

Mr Anthony Bronnimann Rev Jeremy Hyde Mrs Claire Bronnimann Mrs Margaret Hyde Mr Roger Baldery

The following persons served as Trustees during the year ended 31 May 2021 :-

The trustees who served as a trustee in the reporting period were as shown above and there were no changes during the year, or in the period between the year end and the approval of the accounts.

At the Annual General Meeting Claire Bronnimann retires as trustee, but is eligible for reappointment.

The following trustees are also members of the charity : A Bronnimann, J Hyde

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Quench Christian Bookshops

Company Registration Number - 07793538

Trustees' Annual Report for the year ended 31 May 2021

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The advancement of the Christian religion and education in the same in particular but not exclusively through the sale, distribution and provision of Christian materials including bibles and literature and such other charitable purposes as determined fit by the Board from time to time.

The main activities undertaken in relation to those purposes during the year.

The charity continued to operate retail premises and to "take the shop out" to other locations to increase awareness of the charity and the resources it offers. With the continuation of the Coronavirus pandemic, the shops re-opened in June for reduced hours and days whilst continuing to respond to customers who phoned or emailed. Considerable effort was made to ensure that Covid safe practices and risk assessments were undertaken. In September the shops returned to normal hours but again had to be closed when the second lockdown came in during November. The shops were also closed during tier 4 restrictions in December and the third national lockdown introduced in January. The shops re-opened in April, again with reduced opening hours until the end of the trading year. Throughout this time, the charity continued to promote its products and its purpose by word of mouth and social media. Retail sales were able to continue at a lower level by making recommendations and taking orders by phone and e mail. Orders were either posted out by a skeleton staff from existing stock or by requesting postage directly from suppliers to customers. The trustees want to pay particular tribute to the staff who coped amazingly through this time.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The charity operates retail premises providing significant materials and resources to the public. As above it continued to provide these resources via other methods whilst the shops were closed.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

The short term and longer term aims and objectives.

To provide significant intellectual resources to provide evidence for an individual's search and/or learning process.

To source, display & provide suitable books and materials for the above.

The charity's strategies for achieving its aims and objectives in the future.

To continue to provide suitable and affordable retail premises within which to display these resources and offer them for sale. Additionally, as mentioned above, to continue its aims and objectives as far as possible via social media, newsletters etc when required.

To communicate with Churches & where possible Schools, particularly to increase the knowledge of the resources we provide & their benefits and by doing so enable an increased presence in the wider community to promote awareness of our services and to display and sell resources in venues other than our retail premises.

How the activities undertaken during the year contributed to the achievement of the aims and objectives.

The charity has continued to explore new avenues to make the public aware of its existence and the resources it can make available. As well as marketing via its website and other literature, attempts have been made to strengthen links with churches and schools. In addition, greater use is being made of social media to bring our activities to the attention of a wider audience.

Resources used in the activities undertaken during the year.

There are regular paid employees at both shops and the trustees are actively involved in overseeing the business. Two Trustees deal with day to day management together with one employee. Income from donations and online sales provides additional funds to assist with the core objectives. Greater attention has been paid to the use of wider social media to remain visible and encourage sales.

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Quench Christian Bookshops

Company Registration Number - 07793538

Trustees' Annual Report for the year ended 31 May 2021

Social investment policies and how these contributed to the achievement of charity's aims and objectives during the year.

The charity is aware that its main activity is not profitable and its main purpose is not the financial return but the social good that might result in relation to the charity's objects. The Trustees continue to seek ways for the charity to deliver such services and also to improve the profitability where possible. With the impact of the Coronavirus pandemic, the face to face contact via the shops has been limited at times but contact has been made with customers by other means whenever possible and social media has continued to give an awareness of the charities aims and objectives.

The contribution of volunteers during the year.

None of the Trustees are paid for their involvement with the charity. Two Trustees provide management of the main charitable activity and oversee it on a day to day basis without charge. Other Trustees have input regularly, mainly via Trustees' meetings. Some Trustees work in the retail shops from time to time without payment, to cover a staff absence and/or to retain familiarity with the products and processes.

The main achievements and performance of the charity during the year.

The trading environment continues to be challenging for the charity and for the retail sector in general. Even before the effects of Covid 19 in the Spring of 2020, turnover had decreased compared with the previous year. Overhead costs had increased, particularly staff costs. The onset of Covid 19 led to shop closures due to government regulations but the financial impact of this was softened by local authority grants, Coronavirus Job Retention Scheme grants and extra donations. The charity has continued a programme of wider communication to generate greater awareness of the challenges of maintaining a retail presence, in the hope of increasing visitors to the shops and both sales and voluntary income. It has continued to take the "shop" to other locations (when allowed) to boost sales and support. The charity continually updates databases, supporter lists etc.

Fundraising activities during the year.

The charity has continued its aim of raising additional funds by appealing to its core customer base and seeking further support, along with providing suitable literature explaining its purposes and activities.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

The charity has continued to be available for advice on and purchase of resources, both in the shops, via other meetings/activities and online.

The degree to which the achievements and performance during the year have benefited wider society.

The charity has met its aim of reaching beyond its previous client base and providing information and resources to wider society in new ways.

How the achievements during the year measure up to the objectives set.

The charity has continued to provide suitable and affordable retail premises within which to display their resources and offer them for sale. Further avenues are being explored to make more people aware of the charity's resources.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The charity is aiming to recruit additional trustees in the near future. To facilitate this, suitable people have been asked to engage with the charity and attend meetings to understand the charity in greater detail. The staff, trustees and local church leaders have been asked to make recommendations about potential trustees. These recommendations are then followed up by the existing trustees.

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Quench Christian Bookshops

Company Registration Number - 07793538

Trustees' Annual Report for the year ended 31 May 2021

The charity's organisational structure.

The Trustees lead the charity. A management team meets as and when necessary and comprises: Tony Bronnimann - Trustee Claire Bronnimann - Trustee Jeremy Hyde - Trustee Roger Baldery - Trustee Alison Ceaser - Head of Retail Jean Whiffen - Bookkeeper

Other day to day decisions are made by a combination of some of the above on an informal communication basis as required.

How the charity makes decisions and how decisions are delegated.

Day to day decisions that do not need the involvement of the wider management team are made by Alison Ceaser who refers issues when required to Jeremy Hyde.

Bankers HSBC Plc, 23/24 Paddington House, Festival Place, Basingstoke, RG21 7LJ Solicitors Anthony Collins Solicitors, LLP 134 Edmund Street, Birmingham, West Midlands, B3 2ES. Accountants Armstrong Bell Accountancy Limited Suite 122, 5 High Street Maidenhead Berkshire

Financial review

The charity's financial position at the end of the year ended 31 May 2021

The financial position of the charity at 31 May 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2021 2020 £ £ 284,577 29,770 19,849 (263,228) 1,500 - 21,349 (263,228)

Financial review of the position at the reporting date 31 May 2021

The trustees consider the financial performance by the charity during the year to have been satisfactory given the context of the global pandemic and the ongoing challenging retail market. The support grants in relation to the pandemic have been very helpful and have resulted in a surplus for this period. However, they have been recognised, as required, according to when conditions to receive the grants were met but the costs they will need to cover extend into the following financial year. The deficit excluding grants plus donations from Trustees would have been £51,603 (2020: £25,675).

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Quench Christian Bookshops

Company Registration Number - 07793538

Trustees' Annual Report for the year ended 31 May 2021

Policies on reserves

The charity has in place strict maintenance of bookkeeping and cashflow monitoring. Its objectives are always to continuously seek further support to ensure payment of expenses incurred. Given the deficit situation, it is not possible to set a specific postiive level of reserves. An ideal aim would be to have funds sufficient to cover 3 months' salaries. In the prior year, the charity achieved a more satisfactory cashflow position than the past and the cashflow in this period was good, particularly due to grants and donations.

Going Concern

The Trustees would refer readers of the accounts to the comments on going concern in note 1 to the accounts.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund, subject to the considerations outlined in the paragraph below.

Principal funding sources in the year and how these support the key objectives of the charity.

The majority of income comes from retail sales and this year even with voluntary income from donations and the related gift aid reclaimable, the costs of the expenditure on charitable activities were not covered. However, the additional income from local authority grants and the Coronavirus Job Retention Scheme resulted in a small surplus.

Details of The Independent Examiner

Amanda Bell

Chartered Accountant Suite 122 5 High Street Maidenhead Berkshire SL6 1JN

Statement of the Directors Trustees' Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-

• prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

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Quench Christian Bookshops

Company Registration Number - 07793538

Trustees' Annual Report for the year ended 31 May 2021

• select suitable accounting policies and apply them consistently;

• make judgements and 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 business;

• state whether applicable accounting standards and statements of

recommended practice have been followed, subject to any material

departures disclosed and explained in the financial statements;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 9 to 30.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

This report was approved by the board of trustees on 23 February 2022.

J Hyde Director and Trustee

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Quench Christian Bookshops

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 May 2021

I report to the Trustees on my examination of the financial statements of the charitable company on pages 9 to 30 for the year ended 31 May 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 5, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

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Quench Christian Bookshops

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

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 financial statements to be reached.

Signed:-

Amanda Bell - Independent Examiner Chartered Accountants

Suite 122 5 High Street Maidenhead Berkshire SL6 1JN

This report was signed on 23 February 2022

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Quench Christian Bookshops - Statement of Financial Activities for the year ended 31 May 2021

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 May 2021, as required by the Companies Act 2006)

Current year Unrestricted Funds 2021 £ Income & Endowments from: Donations & Legacies A1 63,096 Charitable activities A2 82,364 Other trading activities A3 16,246 Investments A4 - Total income A 161,706 Expenditure on: Charitable activities B2 158,971 Other B3 - Total expenditure B 158,971 Net income for the year 2,735 Transfers between funds C - Net income after transfers A-B-C 2,735 Other recognised gains/(losses) Extraordinary items: Loans from Trustees written off D3 280,342 283,077 Reconciliation of funds:- E Total funds brought forward (263,228) Total funds carried forward 19,849 SORP Ref Net movement in funds	Current year Restricted Funds 2021 £ 1,500 - - - 1,500 - - - 1,500 - 1,500 - 1,500 - 1,500	Current year Total Funds 2021 £ 64,596 82,364 16,246 - 163,206 158,971 - 158,971 4,235 - 4,235 280,342 284,577 (263,228) 21,349	Prior Year Total Funds 2020 £ 62,370 139,096 18,717 15
			220,198
			190,428 -
			190,428
			29,770 -
			29,770 -
			29,770 (292,998)
			(263,228)

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All activities derive from continuing operations.

9

Quench Christian Bookshops - Statement of Financial Activities for the year ended 31 May 2021

Analysis of Prior Year Total Funds - as required by section paragraph 4.2 of the SORP

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Other trading activities A3 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Tax on surplus on ordinary activiti B3 Other taxation B3 Total expenditure B B4 Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net movement in funds SORP Ref Net gains on investments	Prior Year Unrestricted Funds 2020 £ 52,370 139,096 18,717 15 - 210,198 - 180,428 - - - 180,428 - 29,770 - 29,770 29,770 (293,006) (263,236)	Prior Year Restricted Funds 2020 £ 10,000 - - - - - 10,000 - 10,000 - - - - 10,000 - - - - - 8 8	Prior Year Total Funds 2020 £ 62,370 139,096 18,717 15 - 220,198 - 190,428 - - - 190,428 - 29,770 - 29,770 29,770 (292,998)
			(263,228)

All activities derive from continuing operations.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

The notes attached on pages 14 to 30 form an integral part of these accounts.

10

Quench Christian Bookshops - Statement of Financial Activities for the year ended 31 May 2021

Quench Christian Bookshops - Resources applied in the year ended 31 May 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Other applications of funds Net resources available to fund charitable activities	2021 £ 284,577 (87) - 284,490	2020 £ 29,770 (237) -
		29,533

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 14 to 30 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 May 2021

Revenue accumulated funds

Unrestricted Funds 2021 £ Accumulated funds brought forward (263,228) 2,735 (260,493) 280,342 Closing revenue funds 19,849 Summary of funds Unrestricted and Designated funds 2021 £ Revenue accumulated funds 19,849 Exceptional items Recognised gains and losses before transfers	Restricted Funds 2021 £ - 1,500 1,500 - 1,500 Restricted Funds 2021 £ 1,500	Total Funds 2021 £ (263,228) 4,235 (258,993) 280,342 21,349 Total Funds 2021 £ 21,349	Last year Total Funds 2020 £ (292,998) 29,770
			(263,228) -
			(263,228)
			Last Year Total Funds 2020 £ (263,228)

The notes attached on pages 14 to 30 form an integral part of these accounts.

11

Quench Christian Bookshops - Statement of Financial Activities for the year ended 31 May 2021

Quench Christian Bookshops Income and Expenditure Account for the year ended 31 May 2021 as required by the Companies Act 2006

Income Income from operations Refunds from HMRC on gift aided donations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Depreciation and amortisation Governance costs Other expenditure Realised losses on disposals of social investments which are programme related Total expenditure in the year Extraordinary items Tax on surplus on ordinary activities Retained surplus for the financial year All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income	2021 £ 162,621 585 - 163,206 163,206 158,232 289 450 - - 158,971 (280,342) 284,577 - 284,577 284,577	2020 £ 219,788 395 15
		220,198
		220,198
		189,194 784 450 - -
		190,428
		-
		29,770 -
		29,770
		29,770

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 14 to 30 form an integral part of these accounts.

12

Quench Christian Bookshops - Balance Sheet as at 31 May 2021

Note SORP Ref Fixed assets A Tangible assets 12 A2 Current assets B Stocks B1 Debtors 14 B2 Cash at bank and in hand B4 Total current assets Creditors: amounts falling due within one year 15 C1 Net current assets The total net assets of the charity Restricted funds Restricted Revenue Funds 25 D2 Unrestricted Funds Unrestricted Revenue Funds 25 D3 Designated Funds Total charity funds The total net assets of the charity are funded by the	2021 2020 £ £ 750 952 34,391 31,488 10,393 8,950 30,821 29,938 75,605 70,376 (55,006) (334,556) 20,599 (264,180) 21,349 (263,228) 1,500 - 1,500 - 19,849 (263,228) 19,849 (263,228) 21,349 (263,228) funds of the charity, as follows:-
	1,500 19,849 funds of the

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

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

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

J Hyde

Trustee

Approved by the board of trustees on 23 February 2022

The notes attached on pages 14 to 30 form an integral part of these accounts.

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Quench Christian Bookshops

Notes to the Accounts for the year ended 31 May 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Measurement and estimation - Accounting policies are supplemented by estimation techniques where judgement is required in measuring the value of income and expenditure and of assets and liabilities. As set out in the accounting policies on fixed assets and stock, judgement has been used to estimate the expected useful economic lives of fixed assets and estimation techniques have been used to arrive at the stock valuation by reducing the retail value of the stock to the cost price using known discounts on purchases.

Going Concern

The charitable activities are entirely dependent on trading revenues supplemented by voluntary donations. During the Coronavirus pandemic, support has been provided by government grants towards rent and wages plus additional donations from individuals. Some sales have been possible when shops have been allowed to open and also via phone calls, e mails etc whilst the shops were closed. During this financial year, the charity was in a reasonable financial position and therefore hoped that the pandemic would not have a profound effect on their ability to operate going forward. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 30 April 2023, a loss was expected and cash would be depleted by April 2023. In September 2021 the trustees wrote to supporters explaining the situation and asking for help. They said that they would review the situation in December 2021. At the review, it was decided to close the Maidenhead shop in order to preserve a Quench presence in the Thames Valley via the Wokingham shop. The closure took place on February 19th 2022.

Having taken these measures, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements.

The trade was transferred from Strongbraid Limited as a going concern on 20 January 2012 together with net liabilities, primarily loans from the directors and shareholders of Strongbraid Limited who are also the directors and members of this company. The directors have in the years since formation loaned further funds to this company in order to provide working capital although no further loans were made in this year or the previous year. This year, the loans have been written down to the maximum likely repayable amount. The remaining loans are interest-free and with no fixed repayment terms and the directors do not intend to withdraw such funds until the company can afford to repay them.

Risks and future assumptions

The charity is a public benefit entity.

The risks associated with the retail trading environment are mentioned in the Going Concern note above.

Policies relating to categories of income and income recognition.

Nature of income

Gross income represents the value, net of value added tax and discounts, of goods provided to customers, rental income and donations.

Categories of Income

Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.

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Quench Christian Bookshops

Notes to the Accounts for the year ended 31 May 2021

Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.

Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.

Income recognition

Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.

All income is accounted for gross, before deducting any related fees or costs.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met. A Covid-19 small business grant was received in May 2020 an has been recognised fully in the financial year as the conditions had been met for the grant to be received.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Donated goods, facilities and services

Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets. None have been received in this year or the prior year.

Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense. This is the treatment applied to second hand books donated to the charity.

The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock. When trading stock is subsequently sold, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for resale are included in 'Income from other trading activities'

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Notes to the Accounts for the year ended 31 May 2021

Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value. During the year and the prior year, the only such services were from volunteers and is covered by the specific policy further below.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity.

Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques would be used in apportioning costs if relevant.

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note7.

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Expenditure below £100 is not usually capitalised.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.

Plant and machinery

10-33.33 % straight line

A regular annual review of the likelihood of asset impairment is undertaken.

Stocks and work in progress

Stock is valued at the lower of cost and net realisable value.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

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Notes to the Accounts for the year ended 31 May 2021

Creditors and provisions

Creditors are recognised where there is a legal obligation relating to goods delivered or services undertaken. A liability is recognised for the amount that the charity anticipates it will pay to settle the debt or the amount it has received as an advance payment for goods or services it must provide. Provisions for liabilities are measured at the best estimate of their settlement amount.

Leasing and hire purchase contracts and commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the charity, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. There were no designated funds in this year or the prior year.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. The company is registered for VAT although many products sold are zero-rated.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

As explained in the accounting policies, the directors have loaned funds to the company which are interest-free and with no fixed repayment terms.

5 Net surplus before tax in the financial year

Net surplus before tax in the financial year
	2021	2020
	£	£
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets	289	784
Pension costs	506	474

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Notes to the Accounts for the year ended 31 May 2021

6 Donated goods, services and facilities

Current year Current year Current year Current year Prior Year Unrestricted Funds Restricted Funds Total Funds Total Funds 2021 2021 2021 2020 £ £ £ £ Included in Other Trading Income:- Income from the sale of donated goods 599 - 599 2,007 599 - 599 2,007 The contribution of volunteers Staff costs and emoluments Salary costs 2021 2020 £ £ Gross Salaries excluding trustees and key management personnel 63,770 59,519 Employer's operating costs of defined contribution pension schemes 506 474 Total salaries, wages and related costs 64,276 59,993 Numbers of full time employees or full time equivalents 2021 2020 The average number of total staff employed in the year was 8 8 The average number of part time staff employed in the year was 8 8 The average number of full time staff employed in the year was - - The estimated full time equivalent number of all staff employed in the year was 3 3 The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities 3 3 The estimated full time equivalent number of all staff employed as above 3 3 As mentioned in the accounting policies and in the note below, the value of donated services is not included in the accounts as these arrangements are difficult to value in monetary terms. The charity depends on the support of its volunteers, which is much appreciated. During the year, there were no additional volunteers working in the shops but staff volunteer additional time without further pay. The Trustees all donate time and expertise without charge. The overall arrangements with Trustees, volunteers and volunteered staff are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements. The income above is from the sale of second-hand and damaged books. These are not included in the stock value when received as it is not known if they will sell. Income is recognised above when the sale has taken place.	Current year Unrestricted Funds 2021 £ 599	Current year Restricted Funds 2021 £ -	Current year Total Funds 2021 £ 599	Prior Year Total Funds 2020 £ 2,007
	599	-	599	2,007
			64,276	59,993
			2021 8	2020 8
				8 - 3 3
			3	3

7 The contribution of volunteers

8 Staff costs and emoluments

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

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Notes to the Accounts for the year ended 31 May 2021

9 Defined contribution pension schemes

The charity operates a defined contribution pension scheme via NEST, which was set up by the government to comply with the auto-enrolment pension requirements. The charity follows the required contribution levels for employers and employees.

All contributions are allocated to charitable activities and general funds.

Committments under the scheme for the year ahead are shown in note 0

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

10 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

11 Deferred income - Unrestricted and Designated funds

Current Year Unredeemed gift vouchers Total These deferrals are included in creditors Prior Year Unredeemed gift vouchers Total These deferrals are included in creditors	Opening Deferrals £ 745	Released from prior years £ -	Received less released in year £ 107	Deferred at year end £ 852
	852	-	107	843
	Opening Deferrals £ 845	Released from prior years £ -	2021 £ 843	2020 £ 852
			Received less released in year £ (100)	Deferred at year end £ 745
	845	-	(100)	852
			2020 £ 852	2019 £ 745

Deferred income relates to gift vouchers purchased and not yet redeemed and to rental income received in advance.

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Notes to the Accounts for the year ended 31 May 2021

12 Tangible fixed assets

Current Year Cost At 1 June 2020 Additions At 31 May 2021 Depreciation At 1 June 2020 Charge for the year At 31 May 2021 Net book value At 31 May 2021 At 31 May 2020 Prior Year Cost 01 June 2019 Additions 31 May 2020 Depreciation 01 June 2019 Charge for the year 31 May 2020 Net book value 31 May 2020 01 June 2019	Land and Buildings £ - -	Plant & Machinery £ 15,225 87	Motor Vehicles £ - -	Total £ 15,225 87
	-	15,312	-	15,312
	- -	14,273 289	- -	14,273 289
	-	14,562	-	14,562
	-	750	-	750
	-	952	-	952
	Land and Buildings £ - -	Plant & Machinery £ 14,988 237	Motor Vehicles £ - -	Total £ 14,988 237
	-	15,225	-	15,225
	- -	13,489 784	- -	13,489 784
	-	14,273	-	14,273
	-	952	-	952
	-	1,499	-	1,499

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Notes to the Accounts for the year ended 31 May 2021

Notes to the Accounts for the year ended 31 May 2021	Notes to the Accounts for the year ended 31 May 2021	Notes to the Accounts for the year ended 31 May 2021
13 Stocks & Work in Progress Stocks before write downs Analysis of the carrying value of stocks and work in progress by activities 2021 2020 £ £ Activity Charitable trading - - - - 14 Debtors Trade debtors Other debtors 15 Creditors: amounts falling due within one year Trade creditors Accruals Deferred Income - Unrestricted & designated funds PAYE, NIC VAT and other taxes Other creditors Defined contribution pension scheme liabilities due within one year 16 Concessionary loans Loans received and owing by the charity included in creditors Aggregate amount of concessionary loans due after more than one year Total Work in Progress			2021 £ 34,391	2020 £ 31,488
			34,391	31,488
			2021 2020 £ £ 34,391 31,488 Stocks
	-	-	34,391	31,488
			2021 £ 698 9,695	2020 £ 152 8,798
			10,393	8,950
			2021 £ 9,710 1,738 843 (54) 42,618	2020 £ 7,539 2,885 852 196 322,961
			54,855	334,433
			151	123
			2021 £ 40,000	2020 £ 320,352
			40,000	320,352

The Trustees loaned money to the charity (and to the limited company from which the trade, assets and liabilities were transferred) and the amount outstanding is shown above. During the year part of the loans were written off. The remaining loans are interest-free and have no fixed repayment terms. The Trustees have indicated that they will not seek repayment unless the company is able to make repayment without compromising the activities of the company.

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Notes to the Accounts for the year ended 31 May 2021

17 Loans to trustees included in debtors

There were no loans to Trustees.

18 Guarantees made by the charity on behalf of trustees

There were no such guarantees.

19 Financial commitments under operating leases Operating leases which expire: within one year 20 Transfers between funds Current year Current year Unrestricted Funds 2021 £ At 1 June 2020 - Transfers in the year - At 31 May 2021 - 21 Income and Expenditure account summary At 1 June 2020 Surplus after tax for the year At 31 May 2021 At the year end the charity had annual commitments under non- cancellable operating leases as set out below:	19 Financial commitments under operating leases Operating leases which expire: within one year 20 Transfers between funds Current year Current year Unrestricted Funds 2021 £ At 1 June 2020 - Transfers in the year - At 31 May 2021 - 21 Income and Expenditure account summary At 1 June 2020 Surplus after tax for the year At 31 May 2021 At the year end the charity had annual commitments under non- cancellable operating leases as set out below:	Current year Restricted Funds 2021 £ - -	2021 £ 24,700 Current year Total Funds 2021 £ - -	2020 £ 24,700 Prior Year Total Funds 2020 £ - -
	-	-	-	-
			2021 £ (263,228) 284,577	2020 £ (292,998) 29,770
			21,349	(263,228)

22 Post balance sheet events

See Going Concern note for developments since the year end.

23 Related party transactions and Extraordinary Items

Other creditors include £40,000 (prior year: £320,340) of loans from Trustees who are also members. The loans have been written down to the maximum likely repayable amount. The remaining loans are interest-free and have no fixed repayment terms. The Trustees have indicated that they will not seek repayment unless the company is able to make repayment without compromising the activities of the company.

2021	2020
£	£

	2021 £	2020 £
A Bronnimann & J Hyde
Members, directors and Trustees
Loan to the company
Amount repaid to Trustees	-	37

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Notes to the Accounts for the year ended 31 May 2021

24 Particulars of how particular funds are represented by assets and liabilities

At 31 May 2021 Tangible Fixed Assets Current Assets Current Liabilities At 1 June 2020 Tangible Fixed Assets Current Assets Current Liabilities	Unrestricted funds £ 750 74,105 (55,006)	Designated funds £ - -	Restricted funds £ - 1,500 -	Total Funds £ 750 75,605 (55,006)
	19,849	-	1,500	21,349
	Unrestricted funds £ 952 70,376 (334,556)	Designated funds £ - - -	Restricted funds £ - - -	Total Funds £ 952 70,376 (334,556)
	(263,228)	-	-	(263,228)

25 Change in total funds over the year as shown in Note 24 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Restricted funds:- Donations for fixed asset purchases Total restricted funds Total charity funds	Funds brought forward from 2020 £ (263,228)	Movement in funds in 2021 See Note 26 £ 283,077	See Note 27 £ - Transfers between funds in 2021	Funds carried forward to 2022 £ 19,849
	(263,228)	283,077	-	19,849
	-	-	-	-
	-	1,500	-	1,500
	(263,228)	284,577	-	21,349

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Notes to the Accounts for the year ended 31 May 2021

26 Analysis of movements in funds over the year as shown in Note 25

Other Income Expenditure Gains & Losses 2021 2021 2021 £ £ £ Unrestricted and designated funds:- Unrestricted Revenue Funds 161,706 (158,971) 280,342 Restricted funds:- Restricted Revenue Funds 1,500 - - 163,206 (158,971) 280,342 27 Details of transfers between funds To/(from) Restricted Revenue Funds Net transfers To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital grants and fixed asset funds'. The transfers shown in note 25 above are:-	Income 2021 £ 161,706 1,500	Expenditure 2021 £ (158,971) -	Other Gains & Losses 2021 £ 280,342 -	Movement in funds 2021 £ 283,077 1,500
	163,206	(158,971)	280,342	284,577
				2021 £ - -
				-

28 The purposes for which the funds

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Unrestricted Revenue Funds free from all restrictions on their use. This fund represents the unrestricted surplus arising on the revaluation of Unrestricted Revaluation Reserve the charity's assets. The purpose of these funds is described under the accounting policy Designated Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.

Restricted funds:-

The purpose of these funds is described under the accounting policy Restricted Fixed Asset Funds 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the Restricted Revaluation Reserve charity's assets. Restricted donations for rent This fund relates to donations given towards the cost of rent. Donations for fixed asset purchases This fund relates to donations given for specific capital expenditure

29 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

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Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015

This analysis is classified by conventional nominal descriptions and not by activity.

30 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals Refunds from HMRC on gift aided donations Small donations individually less than £1500 Total donations and gifts from individuals J&M Hyde	Current year Unrestricted Funds 2021 £ 3,923 585 -	Current year Restricted Funds 2021 £ - - - -	Current year Total Funds 2021 £ 3,923 585 - 4,508	Prior Year Total Funds 2020 £ 4,546 395 16,000
	4,508			20,941

All the donations and gifts in the prior year were unrestricted.

Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis

Prior year Revenue grants from government and public bodies Total private sector revenue grants & donations Booksellers Association restricted donation Total public sector revenue grants St Luke's church, Maidenhead Revenue grants and donations from non public bodies Crowthorne Baptist Church Small donations individually less than £1500 Covid Grants via Local Authority Coronavirus Job Retention Scheme grants Revenue grants from government and public bodies	Prior Year Unrestricted Funds 2020 £ 10,941	Prior Year Restricted Funds 2020 £ 10,000 Current year Restricted Funds 2021 £ - - - Current year Restricted Funds 2021 £ - - - 1,500 1,500	Prior Year Total Funds 2020 £ 20,941 Current year Total Funds 2021 £ 32,194 23,934 56,128 Current year Total Funds 2021 £ 1,200 - 1,260 1,500 3,960	Prior Year Total Funds 2020 £ 35,000 5,229
	Current year Unrestricted Funds 2021 £ 32,194 23,934
	56,128			40,229
	Current year Unrestricted Funds 2021 £ 1,200 - 1,260 -			Prior Year Total Funds 2020 £ 1,200 - - -
	2,460			1,200

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Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015

Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries) - Prior Year analysis

Year analysis
Prior Year Unrestricted Funds 2020 £ Crowthorne Baptist Church 1,200 Small donations individually less than £1500 - Total private sector revenue grants & donations 1,200 Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 63,096 Prior year Unrestricted Funds 2020 £ Total Donations, Grants and Legacies A1 52,370 31 Income from charitable activities - Trading Activities Current year Current year Unrestricted Funds 2021 £ Primary purpose and ancillary trading 82,364 Total Primary purpose and ancillary trading 82,364 32 Current year Current year Unrestricted Funds 2021 £ Total income from charitable trading 82,364 Total from charitable activities A2 82,364 Sale of goods and services in accordance with the charity's objects Total Income from charitable activities	Prior Year Unrestricted Funds 2020 £ 1,200 -	Prior Year Restricted Funds 2020 £ - - -	Prior Year Total Funds 2020 £ 1,200 - 1,200
	1,200
	63,096	1,500 Restricted Funds 2020 £ 10,000 Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - -	64,596 Prior Year Total Funds 2020 £ 62,370 Current year Total Funds 2021 £ 82,364 82,364 Current year Total Funds 2021 £ 82,364 82,364	62,370
	Unrestricted Funds 2020 £			Prior Year Total funds 2020 £ 139,096
	52,370
	82,364			139,096
	Current year Unrestricted Funds 2021 £ 82,364			Prior Year Total Funds 2020 £ 139,096
	82,364			139,096

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Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015

33 Income from other, non charitable, trading activities

Total from other activities A3 Income from the sale of donated goods Income from letting and licensing of property for non charitable purposes	Current year Unrestricted Funds 2021 £ 599 14,377	Current year Restricted Funds 2021 £ - - -	Current year Total Funds 2021 £ 599 14,377 16,246	Prior Year Total Funds 2020 £ 2,007 16,710
	16,246			18,717

34 Investment income

Investment income
Bank Interest Receivable Total investment income A4	Current year Unrestricted Funds 2021 £ -	Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ - -	Prior Year Total Funds 2020 £ 15
	-			15

35 Expenditure on charitable activities - Charitable trading

Current Year Reallocated from support costs Total charitable trading costs B2b Cost of goods for primary purpose trading - Including movement in stock Bank charges and card processing fees Marketing and advertising of primary purpose trading Software licences and expenses Memberships Gross wages and salaries - charitable trading activities Defined contribution pension costs - charitable trading activities	Current year Unrestricted Funds 2021 £ 51,990 909 63,770 506 651 2,044 2,068 31,529	Current year Restricted Funds 2021 £ - - - - - - - - -	Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 51,990 86,381 909 521 63,770 59,519 506 474 651 640 2,044 1,844 2,068 2,360 31,529 32,249
	153,467		153,467 183,988

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Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015

36 Support costs for charitable activities

36 Support costs for charitable activities
Current year Current year Current Year Unrestricted Funds Restricted Funds 2021 2021 £ £ Employee costs not included in direct costs 1,427 - Premises Expenses 22,550 - 2,373 - 2,626 - Premises repairs, renewals and maintenance 3,260 - 159 - Administrative overheads 1,111 - 825 - 64 - 649 - 1,250 - Financial costs 289 - Support costs before reallocation 36,583 - Less support costs reallocated to specific activities To charitable trading costs (31,529) - Total support costs - Current Year 5,054 - The basis of allocation of costs between activities is described under accounting policies All the expenditure in the prior year was unrestricted. As detailed in Note 37 Rates and water charges Stationery and printing Rent payable under operating leases Property insurance Travel and subsistence - staff Light heat and power Liabilty and contents insurance Professional fees paid to the Auditor or Independent Examiner in addition to fees Hire of equipment Telephone, fax and internet Depreciation & Amortisation in total for	Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 1,427 1,635 22,550 22,529 2,373 3,770 2,626 3,376 3,260 2,295 159 364 1,111 1,168 825 324 64 151 649 488 1,250 1,355 289 784 audit and examination
	36,583 (31,529) 5,054	38,239 (32,249)
		5,990
		~~-~~ - -

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Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015

37 Other Expenditure - Governance costs

Current Year Independent Examiner's fees Total Governance costs	Current year Unrestricted Funds 2021 £ 450	Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ 450 450	Prior Year Total Funds 2020 £ 450
	450			450

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Fees paid to the examiner's firm Total additional fees included in support costs at Note 36	Current year Unrestricted Funds 2021 £ 1,250	Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ 1,250 1,250	Prior Year Total Funds 2020 £ 1,355
	1,250			1,355

All the expenditure in the prior year was unrestricted. All the expenditure in the prior year was unrestricted.

Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees

Fees paid to the examiner's firm Total Charitable expenditure Current Year Total charitable trading costs B2b Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Prior Year Unrestricted Funds 2020 £ 1,355 Current year Unrestricted Funds 2021 £ 153,467 5,054 450	Prior Year Restricted Funds 2020 £ - Current year Restricted Funds 2021 £ - - - -	Prior Year Total Funds 2020 £ 1,355 Current year Total Funds 2021 £ 153,467 5,054 450 158,971	Prior Year Total Funds 2020 £ 183,988 5,990 450
	158,971			190,428

38 Total Charitable expenditure

29

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Detailed analysis of income and expenditure for the year ended 31 May 2021 as required by the SORP 2015

Prior Year Total charitable trading costs B2b Total support costs B2d Total Governance costs B2e Total charitable expenditure B2	Prior Year Unrestricted Funds 2020 £ 173,988 5,990 450	Prior Year Prior Year Restricted Funds Total Funds 2020 2020 £ £ 10,000 183,988 - 5,990 - 450
	180,428	10,000 190,428

30