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2021-02-28-accounts

Registered number: 8239175 Charity number: 1149674

KICC THE CITY OF REFUGE

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2021

KICC THE CITY OF REFUGE

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the company, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6 - 7
Statement of financial activities 8
Balance sheet 9 - 10
Notes to the financial statements 11 - 22

(A company limited by guarantee)

KICC THE CITY OF REFUGE

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 28 FEBRUARY 2021

Trustees Gotthard Landau Olutomi Osibanjo Company registered number 8239175 Charity registered number 1149674 Registered office 2d Kingswood Road Fallowfield Manchester M14 6SB Resident Pastor Pastor Oladele Oluyemi Independent Examiner Dean Howard & Co Chartered Certified Accountants Unit F55 Expressway Studios 1 Dock Road London E16 1AH

Page 1

KICC THE CITY OF REFUGE

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 28 FEBRUARY 2021

The Trustees present their annual report together with the financial statements of the company for the 1 March 2020 to 28 February 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the company qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

KICC The City of Refuge’s objective is to build an international, charismatic, contemporary and independent ministry which primarily seeks to help believers work towards growing up in the grace and knowledge of Jesus Christ.

Additionally, we work towards reflecting the vision of an international church by bringing all men and women of different nationalities to grow together through fellowships before and after each service and through our several Caring Heart Fellowship (CHF) Groups.

We aim to help our members find their destinies, fulfill their calling and to follow God’s plan for their lives.

b. Activities undertaken to achieve objectives

The various activities and functional groups that underpin and advance our objectives include, among others, the following:

Kingsway Bible Institute (Faith Clinic) Stewards Training Leadership Training Counselling Sessions Bible Study Prayer Worship Kings Kids Ministry Caring Heart Fellowship Centres Evangelistic & Outreach Team Welfare Committee Support Group that cares for the Homeless (Noah’s Ark) Kingsway Young Adult Ministry (The Royals) TNT (Teenagers for a New Tomorrow) Technical & Media Team

Page 2

KICC THE CITY OF REFUGE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2021

Achievements and performance

a. Review of activities

KICC The City of Refuge has held several Spirit-filled and impactful services throughout the year. Regularly, there are three Services within the week including Caring Heart Fellowship (CHF) that holds every Friday evening in member’s homes.

The Church holds a half-night prayer session every last Friday of the month dubbed, ‘Holy Ghost Power Night’. This Prayer Meeting has had tremendous impact on our members’ spiritual growth and wellbeing over the years.

The church has been active in supporting the homeless, advancing the welfare of her members, evangelising to the community in and around Fallowfield and within Manchester and its environs. The Homeless Ministry also known as Noah’s Ark has vastly increased in scope and function within the last year and many more lives have been touched within our community this year.

The church’s 15-seater bus assists with Evangelism, the Homeless Ministry (Noah’s Ark) as well as meeting the travel needs of our members from time to time.

The children’s ministry (Kings Kids) has grown rapidly within the last year and this growth is set to increase the more as we see new attendees and visitors every Sunday. The same is true with our Teenage ministry (TNT) which continues to grow endlessly. The teachers of these ministries give their best and contribute positively to the nurture and wellbeing of our Teenagers.

In terms of key activities within the last year, there have been several. The church went through a major refurbishment and decoration of the entire building; this took nearly six months to complete. The internal décor of the building received a major facelift and the ambience of the main sanctuary is now more welcoming than before

In November 2019, TNT held a major, annual Youth Programme that was hugely successful. We had youth from some churches in Nottingham, Stoke-on-Trent and Manchester in attendance. There were also Keynote speakers from the University of Salford and Nottingham University who engaged the youth on variety of topics. The whole day event was very impactful and inspirational.

From April 2019 to August 2019 the church went through a major refurbishment. Painting and decoration was carried out and the internal decor of the building has changed significantly.

The church also invested in innovative LED video wall screens made up of 30 ultra-high resolution screens installed to the stage walls of the altar area of the sanctuary. The displays look good in ambient lighting, have vibrant colours and great viewing angles, making them ideal for church programmes and sermons. These video walls enable the sharing of customised PowerPoint presentations, videos, images, and text (such as worship lyrics or scripture) and live feeds. The video wall can be used as Evangelistic tool to witness to the community through Christian films and other Christian programmes.

A digital signage was also installed at the end of the corridor from the main entrance. This displays the church’s information as well as key dates of events, announcements, among others.

Page 3

KICC THE CITY OF REFUGE

(A company limited by guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2021

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company 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.

Structure, governance and management

a. Constitution

KICC The City of Refuge is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.

b. Methods of appointment or election of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Financial risk management

The Trustees have assessed the major risks to which the company is exposed, in particular those related to the operations and finances of the company, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

KICC The City of Refuge has plans to improve on current activities and to realise its objectives by putting in place plans and activities which will see the church in a new dimension of growth and advancement to the Glory of God. Our plans for the new decade 2021-2030 include, but not limited, to the following:

  1. Effective running of the Men’s and Women’s Departments.

  2. Establishing More CHF Centres in and around Manchester.

  3. Re-training existing and new leaders Leaders to effectively run Departments and different Groups.

  4. Growing our Children’s and Youth Ministries and interspersing them with relevant and impactful programmes. Over time TNT will hold their Services in a separate building.

  5. Creating Saturday Supplementary School that helps our students and young people with their homework, etc. and hiring relevant teaching staff to advance this. The focus will be on the Core subjects of Maths, English, ICT and Science.

  6. Reaching out to University Students nearby through active Royals programmes.

  7. Embarking on more Evangelistic and Outreach Meetings.

  8. Ensuring our members’ welfare is at the forefront. We will reinforce the Church’s welfare practices and policies.

  9. Hold workshops and conferences that impact our young adults, men and women in the church.

  10. Establish a strong in-reach practices to ensure our members needs are not overlooked.

  11. Establish a business venture that can bring in additional income to help with our activities.

  12. Open up other chapels to advance our objective of Growing Big.

Page 4

(A company limited by guarantee)

KICC THE CITY OF REFUGE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2021

Members' liability

The Members of the company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up.

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 29 November 2021 and signed on their behalf by:

Gotthard Landau

Page 5

KICC THE CITY OF REFUGE

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2021

Independent examiner's report to the Trustees of KICC The City of Refuge ('the company')

I report to the charity Trustees on my examination of the accounts of the company for the year ended 28 February 2021.

Responsibilities and basis of report

As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.

Signed:

Dated: 29 November 2021

Dean Dairo MSc FCCA

Dean Howard & Co Chartered Certified Accountants Unit F55

Page 6

KICC THE CITY OF REFUGE

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2021

Expressway Studios 1 Dock Road London E16 1AH

Page 7

KICC THE CITY OF REFUGE

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28 FEBRUARY 2021

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2021
£
52,153
1
52,154
54,526
54,526
(2,372)
(8,266)
(2,372)
(10,638)
Total
funds
2021
£
52,153
1
52,154
54,526
54,526
(2,372)
(8,266)
(2,372)
(10,638)
Total
funds
2020
£
59,244
11
59,255
59,328
59,328
(73)
(8,193)
(73)
(8,266)

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 11 to 22 form part of these financial statements.

Page 8

KICC THE CITY OF REFUGE (A company limited by guarantee) REGISTERED NUMBER: 8239175

BALANCE SHEET AS AT 28 FEBRUARY 2021

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current liabilities
Total assets less current liabilities
Creditors: amounts falling due after more
than one year
12
Net liabilities excluding pension asset
Total net assets
Charity funds
Unrestricted funds
13
Total funds
422
8,116
8,538
(30,508)
28 February
2021
£
11,648
11,648
(21,970)
(10,322)
(315)
(10,637)
(10,637)
(10,637)
(10,637)
1,311
1,171
2,482
(24,420)
29 February
2020
£
14,931
14,931
(21,938)
(7,007)
(1,259)
(8,266)
(8,266)
(8,266)
(8,266)

The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

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

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on 29 November 2021 and signed on their behalf by:

Page 9

KICC THE CITY OF REFUGE (A company limited by guarantee) REGISTERED NUMBER: 8239175

BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2021

Gotthard Landau

The notes on pages 11 to 22 form part of these financial statements.

Page 10

KICC THE CITY OF REFUGE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

1. General information

The company is limited by shares and incorporated in England. The address of the registerd office is given in the company information page of these financial statements.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

KICC The City of Refuge meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Government grants

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of financial activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of financial activities as the related expenditure is incurred.

Page 11

KICC THE CITY OF REFUGE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

2. Accounting policies (continued)

2.5 Tangible fixed assets and depreciation

Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following bases:

Motor vehicles - 25% on reducing balance - Fixtures and fittings 25% on reducing balance - Office equipment 25% on reducing balance

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Page 12

KICC THE CITY OF REFUGE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

2. Accounting policies (continued)

2.9 Finance leases and hire purchase

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors, net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Statement of financial activities so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Donations
Government grants
Total 2020
Unrestricted
funds
2021
£
32,865
19,288
52,153
59,244
Total
funds
2021
£
32,865
19,288
52,153
59,244
Total
funds
2020
£
59,244
-
59,244

Page 13

KICC THE CITY OF REFUGE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

4. Investment income

Unrestricted
funds
2021
£
Investment income
1
Total 2020
11
Total
funds
2021
£
1
11
Total
funds
2020
£
11

5. Analysis of expenditure on charitable activities

Summary by fund type

Direct costs - Activities
Total 2020
Analysis of expenditure by activities
Direct costs - Activities
Total 2020
Activities
undertaken
directly
2021
£
28,304
31,796
Unrestricted
funds
2021
£
54,526
59,328
Support
costs
2021
£
26,222
27,532
Total
funds
2021
£
54,526
59,328
Total
funds
2021
£
54,526
59,328
Total
funds
2020
£
59,328
Total
funds
2020
£
59,328

6. Analysis of expenditure by activities

Page 14

(A company limited by guarantee)

KICC THE CITY OF REFUGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

Sunday school and Youth ministry
Welfare
Events
Wages and salary
Pension cost
Motor expenses
Total 2020
Activities
2021
£
452
700
-
26,030
794
328
28,304
31,796
Total
funds
2021
£
452
700
-
26,030
794
328
28,304
31,796
Total
funds
2020
£
1,283
-
1,723
26,471
772
1,547
31,796

Page 15

(A company limited by guarantee)

KICC THE CITY OF REFUGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

6. Analysis of expenditure by activities (continued)

Analysis of support costs

Central office due
Travel and subsistence
Phone
Computer expenses
Light and heating
Repairs and maintenance
Advertising and publicity
Printing, postage and stationery
Rent
Church materials
Water rate
Insurance
Accountancy fees
Interest payable
HP Interest
Sundry expenses
Bank charges
Depreciation - motor vehicles
Depreciation - church equipment
Depreciation - fixtures and fittings
Total 2020
Activities
2021
£
6,033
-
500
624
2,542
219
-
5
7,500
135
1,837
888
1,392
2
181
262
219
1,156
2,639
88
26,222
27,532
Total
funds
2021
£
6,033
-
500
624
2,542
219
-
5
7,500
135
1,837
888
1,392
2
181
262
219
1,156
2,639
88
26,222
27,532
Total
funds
2020
£
3,960
261
641
155
1,961
2,868
200
129
7,500
765
859
930
1,680
5
181
124
335
1,542
3,319
117
27,532

7. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £1,320 ( 2020 - £1,320 ).

8. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL) .

Page 16

KICC THE CITY OF REFUGE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

8. Trustees' remuneration and expenses (continued)

During the year ended 28 February 2021, no Trustee expenses have been incurred (2020 - £NIL) .

9. Tangible fixed assets

Cost or valuation
At 1 March 2020
Additions
At 28 February 2021
Depreciation
At 1 March 2020
Charge for the year
At 28 February 2021
Net book value
At 28 February 2021
At 29 February 2020
Motor
vehicles
£
11,113
-
11,113
6,489
1,156
7,645
3,468
4,624
Fixtures and
fittings
£
1,500
-
1,500
1,150
88
1,238
262
350
Church
equipment
£
14,522
600
15,122
4,565
2,639
7,204
7,918
9,957
Total
£
27,135
600
27,735
12,204
3,883
16,087
11,648
14,931

Page 17

(A company limited by guarantee)

KICC THE CITY OF REFUGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

10. Debtors

Due after more than one year
Other debtors
Due within one year
Other debtors
28 February
2021
£
242
242
180
422
29 February
2020
£
423
423
888
1,311

Page 18

(A company limited by guarantee)

KICC THE CITY OF REFUGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

11. Creditors: Amounts falling due within one year

Other taxation and social security
Obligations under finance lease and hire purchase contracts
Pension fund loan payable
Other creditors
Accruals and deferred income
28 February
2021
£
1,591
944
168
25,526
2,279
30,508
29 February
2020
£
1,719
944
154
20,283
1,320
24,420

12. Creditors: Amounts falling due after more than one year

28 February 29 February
2021 2020
£ £
Net obligations under finance lease and hire purchase contracts 315 1,259

Page 19

(A company limited by guarantee)

KICC THE CITY OF REFUGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

13. Statement of funds

Statement of funds - current year
Unrestricted funds
General Funds - all funds
Statement of funds - prior year
Unrestricted funds
General Funds - all funds
Balance at 1
March 2020
£
(8,266)
Balance at
1 March
2019
£
(8,193)
Income
£
52,154
Income
£
59,255
Expenditure
£
(54,525)
Expenditure
£
(59,328)
Balance at
28 February
2021
£
(10,637)
Balance at
29 February
2020
£
(8,266)
14.
Summary of funds
Summary of funds - current year
General funds
Summary of funds - prior year
General funds
Balance at 1
March 2020
£
(8,266)
Balance at
1 March
2019
£
(8,193)
Income
£
52,154
Income
£
59,255
Expenditure
£
(54,525)
Expenditure
£
(59,328)
Balance at
28 February
2021
£
(10,637)
Balance at
29 February
2020
£
(8,266)

Page 20

KICC THE CITY OF REFUGE

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
28 February
2021
£
Tangible fixed assets
11,648
Debtors due after more than one year
242
Current assets
8,296
Creditors due within one year
(30,508)
Creditors due in more than one year
(315)
Total
(10,637)
Analysis of net assets between funds - prior year
Unrestricted
funds
29 February
2020
£
Tangible fixed assets
14,931
Debtors due after more than one year
423
Current assets
2,059
Creditors due within one year
(24,420)
Creditors due in more than one year
(1,259)
Total
(8,266)
Total
funds
28 February
2021
£
11,648
242
8,296
(30,508)
(315)
(10,637)
Total
funds
29 February
2020
£
14,931
423
2,059
(24,420)
(1,259)
(8,266)

16. Pension commitments

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £794 (2020 - £772). Contributions totalling £168 (2020 - £154) were payable to the fund at the balance sheet date and are included in creditors.

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KICC THE CITY OF REFUGE (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021

17. Related party transactions

The company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the company at 28 February 2021.

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