2023-12-31-accounts

Trustees			Mr Julian Perry	(Chair ofTrustees)	(Chair ofTrustees)	(Chair ofTrustees)
			Ms Acacia Sooklal
			Ms Abigail Carey
			Mr Grifrrth Crouch
			Mr Christopher	Norwood
			Mr Gbolaoluwahan		Mogaji
Charity number			1147328
Company	number		07963955
Principal address			Jasper Centre	Cornerstone		City Church
			JasperAvenue
			Rochester
			Kent
			ME1 2LD
Registered		office	Jasper Centre	Cornerstone		City Church
			JasperAvenue
			Rochester
			Kent
			ME1 2LD
Independent		examiner	John Caladine	FCCA CTA		FCIE
			Caladine Limited
			Chantry House 22 Upperton Road Western
			Eastbourne
			East Sussex
			BN21 1BF
Bankers			Nat West Bank	pic
			Avenue
			Waterside Court
			Chatham
			ME4 4RT

		Page
Trustees' report		1-8
Independent examiner's report
Statement offinancial	activities	to
Statement ofhnancial	position
Notes to the financial	statements	13-23

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds		funds	funds
	Notes	2023 8	2023 f	2023 6	2022 8	2022 f	2022 0
Income from:
Donations and legacies		338,786	77,940	416,726	336,138	2,635	338,773
Charitable activities		18,710	2,745	21,455	14,684		14,684
Other trading activities		85,162		85,162	59,661		59,661
Investments		157		157	184		184
Total income		442,815	80,685	523,500	410,667	2,635	413,302
Expenditure on:
Raising funds	7	88,747		88,747	42,092		42,092
Charitable activities	8	368,976	95,513	464,489	354,456	5,950	360,406
Total expenditure		457,723	95,513	553,236	396,548	5,950	402,498
Net income/(expenditure)		(14,908)	(14,828)	(29,736)	14,119	(3,315)	10,804
Transfers between
funds	18	(11,143)	11,143		19,440	(19,440)
Net movement in
funds		(26,051)	(3,685)	(29,736)	33,559	(22,755)	10,804
Reconciliation offunds:
Fund balances at 1 January 2023		147,068	115,583	262,651	113,509	138,338	251,847
Fund balances at 31
December 2023		121,017	111,898	232,915	147,068	115,583	262,651

			2023		2022
		Notes			6
Fixed assets
Property, plant and equipment		14		105,295		101,777
Current assets
Trade snd other receivables		15	5,231		11,706
Cash at bank and	in hand		125,809		149,768
			131,040		161,474
Current liabilities		16	3,420		600
Net current assets				127,620		160,874
Total assets less	current liabilities			232,915		262,651
The funds ofthe	charity
Restricted income	funds	18		111,898		115,583
Unrestricted funds		19		121,017		147,068
				232,915		262,651

				2023		2022
			Notes	6		6
Cash flows from operating		activities
Cash (absorbed by)/generated		from	22
operations					(15,273)		3,264
Investing	activities
Purchase	ofproperty, plant and equipment			(8,843)
Investment	income received			157		184
Net cash	(used in)/generated	from
investing	activities				(8,686)		184
Net (decrease)/increase in cash and			cash
equivalents					(23,959)		3,448
Cash and	cash equivalents at beginning		ofyear		149,768		146,320
Cash and	cash equivalents	at end of	year		125,809		149,768

Income from	donations	and legacies
		Unrestricted	Restricted	Total	Unrestdcted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
		6	8	6	6	8
Gift Aided donations		234,135	36,218	270,353	240,405	1,628	242,033
Non Gift Aided	donations	45,540	32,668	78,208	28,354	600	28,954
Income tax receivable		59,111	9,054	68,165	67,379	407	67,786
		338,786	77,940	416,726	336,138	2,635	338,773
Income from charitable		activities
		Unrestricted	Restr'icted	Total	Unrestdcted	Restricted	Total
		funds	funds		funds	funds
		2023	2023	2023	2022	2022	2022
		6	6	6		6	6
Chad table activities
Income from conferences
8 teams		17,185		17,185	13,814		13,814
Other income		1,525		1,525	870		870
Other restricted	income		2,745	2,745
		18,710	2,745	21,455	14,684		'I4,684

Unrestdcted	Unrestricted
funds	funds
2023	2022
6
85,162	59,661

Expenditure on raising funds
	Unrestricted	Unrestricted
	funds	funds
	2023	2022
		6
Trading costs
Jasper Cafe	39,093	22,936
Staffcosts	49,654	19,156
	88,747	42,092

					Charitable	Charitable
					activities	activities
					2023f	2022 6
Direct costa
Staff costs					178,185	165,712
Depreciation		and impairment			5,325	3,750
Insurance	and repairs				52,027	43,678
Ministry expenses					4,691	6,398
Events					29,144	5,267
Sundry -	Evangelism,		Youth & Others		20,622	15,575
					289,994	240,380
Grant funding		ofactivities (see note 9)			128,300	83,283
Share of	support and		governance	costs (see note 10)
Support					46,195	36,743
					464,489	360,406
Analysis	by	fund
Unrestricted		funds			368,976	354,456
Restricted	funds				95,513	5,950
					464,489	360,406

9	Grants payable
			Charitable	Charitable
			activities	activities
			2023f	2022f
	Grants to institutions:
	Relational Mission		8,540	7,200
	Mission Bolivia		75,969	48,643
	CAP			3,269
	Joel Felton		3,000	5,260
	Revelation Church		4,100	3,675
	Caring Hands		1,200	1,200
	Feedback		600	600
	Homes for Good		600	650
	VNII 8 Parv Comparat		1,000
	Pathway from Poverty			6,250
	Family Fund			2,973
	Other grants funder 51,000)		3,874	3,563
	Mission Mozambique		11,500
	ID Students		10,000
	Pioneer 61		5,917
	Other		2,000
			128,300	83,283
10	Support costs allocated to activities
			2023	2022
				8
	Travel costs		10,619	5,977
	Holiday conferences	&teams	26,775	21,793
	Administration expenses		6,910	8,373
	Governance costs		1,891	600
			46,195	36,743
	Analysed between:
	Charitable activities		46,195	36,743
	Governance costs comprise:		2023f	2022 8
	Accountancy		1,320	600
	Legal and professional		571
			1,891	600

The average	monthly number ofemployees during th	e year was:
		2023	2022
		Number	Number
			10
Employment	costs	2023	2022
		8	8
Wages and salaries		207,118	168,055
Social security costs		10,494	8,515
Other pension costs		10,227	8,298
		227,839	184,868

Property, plant and equipment	Property, plant and equipment
		Building	Otherfixed	Dirrce	Total
		improvements	assets	computer
				equipment
Cost
At 1 January 2023		148,857	18,757	7,604	175,218
Additions			6,913	1,930	8,843
At 31 December 2023		148,857	25,670	9,534	184,061
Depreciation and impairment
At 1 January 2023		47,080	18,757	7,604	73,441
Depreciation charged	in the year	2,977	1,383	965	5,325
At 31 December 2023		50,057	20,140	8,569	78,766
Carrying amount
At 31 December 2023		98,800	5,530	985	105,295
At 31 December 2022		101,777			101,777

15	Trade and other receivables
	Amounts falling due within one year:	2023f	2022 6
	Other receivables	5,231	11,706
16	Current liabilities
		2023f	2022 6
	Other payables	3,420	600

		At	1January	Incoming	Resources	Transfers	At 31
			2023	resources	expended		December
							2023f
Building	Fund		101,777		(2,977)		98,800
Family Fund			13,806	3,395	(5,067)		12,134
Bolivia				64,826	(75,969)	11,143
Mozambique				12,464	(11,500)		964
			115,583	80,685	(95,513)	11,143	111,898
Previous	year:	At	1 January	Incoming	Resources	Transfers	At 31
			2022	resources	expended		December
							2022f
Building	Fund		99,734		(2,977)	5,020	101,777
Family Fund			14,144	2,635	(2,973)		13,806
Hampers			110			(110)
Youth Leader			24,350			(24,350)
			138,338	2,635	(5,950)	(19,440)	115,583

designate	d funds which have bee	n set aside out o	n set aside out o	funrestricted f	funrestricted f	unds by the truste	es for specific	purposes.
		At 1 January		Incoming		Resources	Transfers	At 31
			2023	resources		expended		December
								2023
							f	5
General	funds		147,068		442,815	(457,723)	(11,143)	121,017
Previous year:		At 1 January		Incoming		Resources	Transfers	At 31
			2022	resources		expended		December
			5		6	6	f	2022f
General	funds		113,509		410,667	(396,548)	19,440	147,068
Analysis	ofnet assets between	funds
						Unrestricted	Restricted	Total
						funds	funds
						2023	2023	2023
							6	9
Fund balances at 31 December		2023	are represented		by:
Property,	plant and equipment					6,495	98,800	105,295
Current	assets/(liabilities)					114,522	13,098	127,620
						121,017	111,898	232,915
						Unrestricted	Restricted	Total
						funds	funds
						2022	2022	2022
						5		6
Fund balances at 31 December		2022	are represented		by:
Property,	plant and equipment						101,777	101,777
Current	assets/(liabilities)					147,068	13,806	160,874
						147,068	115,583	262,651

22	Cash generated from operations				2023	2022
					8	8
	(Deficit)/surpus for the year				(29,736)	10,804
	Adjustments for:
	Investment income recognised in statement		offinancial	activities	(157)	(184)
	Depreciation and impairment ofproperly,	plant and equipment			5,325	3,750
	Movements in working capital:
	Decrease/(increase) in trade and other receivables				6,475	(11,706)
	Increase in trade and other payables				2,820	600
	Cash (absorbed by)/generated from operations				(15,273)	3,264