2020-12-31-accounts - Commission Apostolic Trust Ltd

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			Page
Trustees and	trust information
Report ofthe	trustees		2 —25
independent	auditors'	report	16-19
Statement of	financial	activities	20
Ralance sheet			21
Cash flow statement			22
Notes to the Accounts			23-39

Trustees			Mr J 5 Salway
			Mr G AWood	(Chairman)
			Ivlr P Morton
			Mr 5 D Theunissen
			Mr M BJarvis (IJK		Leadership			Team)
			Mrs L M Green	(Appointed			21May 2020)
			Mr 5TSioan (Appointed			21		May 2020)
Auditors			Saffery Champness		LLP
			Midland House
			2 Peale Road
			Bournemouth
			Dorset
			8H2 5QY
Solicitors			Lester Aldridge
			Russell House
			Oxford Road
			Bournemouth
			Dorset
			BHB8EX
Bankers			HSBC Bank Pic
			59 Old Christchurch		Road
			Bournemouth
			Dorset
			BH11EA
Company	Registration	Number	08293624
Charity Number			1150017
Principal	Office		133Holdenhurst	Road
			Bournemouth
			Dorset
			BHBBAS
Ivlembers	ofthe Company		Mr G A Miller
			Mr M J Kayes
			Mr 5 Petch
			Mr D Lee
			Mr TBlaber

				Unrestricted	Restricted
				funds	funds	Total	Total
			Nates	2020	2020	2020	Z019
					E	E
Income and endowments		from:
Generated funds
Donations and legacies				787,344	122,789	910,133	808,223
Charitable activities				49,110		49,110	400,026
Investments				12,113		12,113	8,410
Total incoming resources				848,567	122,789	971,356	1,216,659
Expenditure on:
Charitable activities				857,620	134,353	991,973	1,405,975
Total resources expendeci				857,620	134,353	991,973	1,405,975
Net expenditure				(9,053)	(11,564)	(20,617)	(189,316)
Transfers between	funds
Net movement in funds				(9,053)	(11,564)	(20,617)	(189,316)
Reconciliation offunds:
Total funds brought	forward			1,015,474	79,195	1,094,669	'1,283,985
Total funds carried	forward			1,006,421	67,631	1,074,052	1,094,669

						2D19
			Notes	6		6
Fixed assets
Tangible assets			10		7,447		8,927
Current assets
Debtors			11	223,481		171,036
Cash at bank	and in	hand		1,058,075		1,190,517
				1,281,556		1,361,553
Creditors: Amounts		falling due
wilthin one year			12	(214,951)		(275,811)
Net current assets					1,066,605		1,085,742
Total assets less current
liabilities					1,074,052		1,094,669
Funds
Unrestricted	funds
General funds					296,948		204,805
Designated	funds				709,473		810,669
			14		1,006,421		1,015,474
Restricted funds			13		67,631		79,195
Totalfunds					1,074,052		1,094,669

						Notes		2020		2019
							f		E	f
Cash flows from operating			activities:
Net cash	provided	by operating activities						(143,117)		(180,668)
Cash flows from investing			activities:
Dividends,	interest	and rents from investments					12,113		8,409
Proceeds	from sale	oftangible fixed assets							1,600
Purchase	oftangible	fixed	assets				(1,438)		(158)
Net cash	usedin investing		activities					10,675		9,851
Change in	cash and	cash equivalents		in the				(132,442)		(170,817)
reporting	period
Cash and	cash equivalents		at the beginning		ofthe			1,190,517		1,361,334
reporting	period
Cash and	cash equivalents		atthe end	ofthe		17		1,058,075		1,190,517
reporting	period

		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds	funds	funds	funds	funds
				2020			2019
Donations
General	gifts	595,327	105,691	701,018	680,696	45,465	726,161
Grants		192,017	17,098	209,115		82,062	82,062
		787,344	122,789	91,0,133	680,696	127,527	808,223
Charitable	activities
						2020	2019
							f
Donations
Together	at Westpoint					21,853	332,073
Training income						26,853	65,701
Other events and activities						404	2,252
						49,11.0	400,026

Analysis oftotal resour	ces expended
Current year				Other
			Staff	direct	Support	Total
		Grants f	costs f	cos'ts f	costs E	2020f
Charitable activities
Events		40,000	87,643	4,984	74,898	207,525
Training			64,543	4,153	62,414	131,110
Apostolir. Ministry	&Support		9,625	'1,661		11,286
Local & Worldwide	mission	368,695	155,197	S,814	112,346	642,052
Total resources expended		408,695	317,008	16,612	249,658	991.,973
Support staff costs			148,737		(148,'737)
			465,745		100,921
Prior year				Other
			Staff	direct	Support	Total
		Grants E	costs f	costs E	costs f	2019 E
Charitable activities
Events			84,086	192,458	62,743	339,287
Training			59,854	160,381	52,285	272,520
Apostolic Ministry	&Support	5,005	9,000	64,1,51		78,156
Local &Worldwide	mission	233,461	163,904	224,S33	94,114	716,012
Tote(resources expended		238,466	316,844	641,523	209,142	1,405,975
Support staff costs			136,183		(136,183)
			453,027		72,959

Current year			Total	Fundraising &	IVIission	Teaching &
				Events	activities	Training
				f	f
Property costs			15,451	4,635	6,953	3,863
Travel costs			28,984	8,695	1.3,043	7,246
Staff costs			143,923	43,177	64,765	35,981
Office costs			35,758	10,727	16,092	8,939
Information	Technology		3,101	931	1,395	775
Teaching & training		costs	3,302	991	1,486	825
Finance casts			2,863	859	1,288	716
Governance	costs
Staff			4,813	1,444	2,166	1,203
Audit	and	accountancy	10,711	3,213	4,820	2,678
Legal	fees		752	226	338	188
			249,658	74,898	112,346	62,4'14
Prier year			Total	Fundraising &	Iylission	Teaching 8
			f	Events f.	activities f	Training f
Property costs			3,160	948	1,422	790
Travel costs			11,503	3,451	5,176	2,876
Staff costs			131,789	39,537	59,305	32,947
Office casts			18,316	5,495	8,242	4,579
Information Technology			9,813	2,943	4,416	2,454
Teaching &traimng		costs	9,813	2,943	4,417	2,453
Finance costs			963	289	433	241
Communications			9,723	2,918	4,375	2,430
Governance costs
Staff			4,393	1,318	1,977	1,098
Audit	and accountancy		7,920	2r376	3,564	1,980
Legalfees			1,749	525	787	437
			209,142	62,743	94.114	52,285

Grant expenditure
The charity made	the following	grants	during	the period:
		Local f		Worldwide f	2020 f	Local	Worldwide f	2019 f
Mission work in Penafiel				4,250	4,250		10,000	10,DGD
Portugal
Church Planting				37,1SO	7,150		44,450	44,450
Resources Ind&a
Commission Event		40,000			40,000
Underwriting
Zambia Support							5,000	5,000
Apostolic Support	Latin						2,000	2,000
America
Ebola Crisis Appeal-							3,500	3,50D
EDFRI International
Simon Lee Jones US							2,000	2,000
Grant
Jubilee f						5,000		5,0DO
NF Events Support		20,000			20,00D	20,000		20,000
Stepping Stones india				200	200		970	970
Aldershot Church	Plant	5,000			5,000
Newday underwriting		1D,OOO			10,000
Clarendon Trust-		5,000			5,000
Newday
A Fonte Egreja Evangelica				13,000	13,000		8,000	8,000
Portugal SURE				2,500	2,500
Christ Central		3,330			3,330
Catalyst Network		3,330			3,330
Advance				3,330	3,330
Cardiff Restricted	Fund:	66,686			66,686	1,5DO		1,500
Giv'mg
Cardiff Church Plant						30,000		30,000
Union School ofTheology		3,30D			3,300
Newfrontiers Mexico							5,000	S,DOD
Madrid				8,000	8,000		8000	8 DOD
Carried forward		156,646		63,43D	22G,076	56I500	88,920	145,420

	Local	Worldwide f	2020f	Local f	Worldwide f	2019 f.
Bought forward	156,646	63,430	220,076	56,500	88,920	145,420
Serbia					5,000	5,000
Life church Southampton	5,000		S,ODO
Ghana		50,337	30,337		19,601	19,601
Myanmar restricted		816	816
Social Action —Parivartan		3,650	3,650
Red deerCanada		5,000	5,000
India Covid Relief		24,450	24,450
Adam and Nina Majerus Dave 8 Karen Priest		12,500 7,500	12,500 7,500		16,000 7,500	16,000 7,500
Middle East support
Mission Contingency-					2,000	2,0DD
Support for Bhurias
Christ Churrh Fareham				'15,000		15,000
City Church Bristol				10,000		10,000
Kings Arms Torquay				15,000		15,000
Social Action	10.000		'10,000
Social Action - Open Door		8,000	8,000
Church Sunbury
(Philippines)
Social Action - Care R.		5,000	5,000
Relief forthe young-
Armenia
Social Action - Kings
Church London
Social Action - Stepping					500	500
Stones
Social Action —New Life				1,440		1,440
Fordingbnge
Global	10,000		10,000
Worship encounter	798		798
Connect festival	3D,ODD		30,000
Covid crisis relief - Miro		5,000	5,000
Covid crisis relief-		5,568	5,568
Bangladesh
Covid crisis relief-		2,500
Kachwa Christian Fiospital
—India
India Gospel Ministries		2,500
Crisis rehef -Stepping					1,000	1,000
Stone
Total	212,444	196,251	408,695	97,945	140,521	238,466

Net outgoing		resources for the	resources for the	year	year
This is stated		after charging:
							2020	2019
							E	E
Staff pension	contributions						11,802	11,438
Depreciation							2,402	3,413
Auditor's remuneration			—audit fees				5,550	5,450
			-general	advice			1,050	1,025
Staff costs
The movement		in the year is after charging:
							2020	20'19
							E	E
Wages and salaries							417,376	405,155
Social security		costs					36,567	36,434
Pension costs							11,802	11,438
							465,745	453,027
The average number ofemployees,					analysed	by function was:
							2020	2019
							No	No
Mission staff							2
Operational staff							12

10	Tangible fixed	assets
				Office
				equipment
				&
				machinery
				f
	Cost or valuation
	At 1January	2020		25,871
	Additions			1,438
	Disposals			(5,876)
	At31December 2020			21,433
	Depreciation
	At 1January	2020		16,944
	Charge forthe year			2,402
	Eliminated on disposai			(5,360)
	At 31December 2020			13,986
	Net book value
	31December	2020		7,447
	31December	2019		8,927
11.	Debtors
			2020	2019
			f	f
	Trade debtors		6,962	84,745
	Other Debtors			1,771
	Prepayments		216,519	84,520
			223,481	171,036

		2020	2019
			E
Amounts	due within one year:
Trade creditors		77,385	58,110
Deferred	income	101,985	141,025
Other creditors		35,581	76,676
		214951.	275 811

Restricted income	Restricted income		funds
Current year				Balance at				Balance at
				1January	Incoming	Outgomg		31December
				2020	resources	resources	Transfers	2020
				f	E	E	E	E
Stepping Stones			India	199	160	200		159
Cardiff				28,655	2,289	67,648		(36,704)
India Relational			Mission	12,458				12,458
Ghana				34,153	20,150	30,337		23,966
Myanmar				3,730	7,848	816		10,762
Covid crisis	relief				36,614	10,645		25,969
India Covid india 5 Far	relief East				42,529 3,949	24,557 150		17,972 3,799
Ahmedad					4,62.5			4,625
Chennai					4,625			4,625
Total				79,195	122,789	134,353		67,631
Prior year				Balance at				Balance at
				1January	Incoming	Outgoing		31December
				2019	resources	resources	1ransfers	2019
				E	E	E	E	E
Stepping 5tones			India	726	460	987		199
WImborne	Church Start			75			(75)
Church Donations			Nepal	4,587			(4,587)
Edfn international				500		500
Cardiff				16,224	74,904	62,473		28,655
India Relational		Mission		2,858	9,600			12,458
Ghana					38,733	4,580		34,153
Commission	Kids		9-11		100	100
Myanmar					3,730			3,730
Tote I				24,970	127,527	68,640	(4,662)	79,'195

Current year	Current year	Balance at				Balance at
		1fanuary	Incoming	Outgoing		31December
		2020	resources	resources	Transfers	2020
			E	f	6	E
Designated	funds
International		11,075	45,000	25,000		31,075
Church Planting
UKApostolic		80,565		10,468		70,097
Support
International		146,020	85,000	222,928		8,092
Apostolic Support
Supporting	the	46,012		42,549		3,463
Poor
Task Teams	&	376,935		86,818		290,117
overheads
Underwriting		138,498		50,000		88,498
Events
LIK Mission		1,569	249,867	43,300		208,136
Social Action		9,995				9,995
		810,669	379,867	481,063		709,473
Unrestricted	funds
General funds		204,805	468,700	376,557		296,948
		1,0'15,474	848,567	857,620		1,006,421

Prior year		Balance at				Balance at
		1January	Incoming	Outgoing		31December
		2019	resources	resources	Transfers	2019
		E	E		F.	E
Designated	funds
International		90,863	250,198	329,986		11,075
Church Planting
UKApostolic		80,565				80,565
Support
International		346,020				146,020
Apostolic Support
Supporting	the	43,012	5,000	2,000		46,012
Poor
Task Teams	&	459,406		82,471		376,935
averheads
Underwriting		102,716	60,000	24,218		138,498
Events
UK Mission		76,097	10,000	84,528		1,569
Social Action		5,000	5,000	5		9,995
		1,003,679	330,198	523,208		810,669
Llnrestricted	funds
General funds		255,336	758,934	814,127	4,662	204,805
		1,259,015	1,089,132	1,337,335	4,662	1,015,474

Funds balances	Funds balances	are represented	are represented	are represented	by;
Tangible fixed		Net current				Total	Tangible		Net current	Total
	assets			assets			fixed assets		assets
	2020			2020		2020		2019	2019	2019
				f		f				f
Restricted				67,631		67,631			79,195	79,195
funds
Designated			709,473		709,473				810,669	810,669
funds
General	7,447		289,501		296,948			8,927	195,878	204,805
funds
	7,447		1,066,605		1,074,052			8,927	1,085,742	1,094,669
'6 Reconciliation ofnet			income to net		cash	flow from	operating	activities
									2020	2019
									f	f
Net income	for the reporting		period (as per the						(20,617)	(189,316)
statement	offinancial	activities)
Depreciation									Z,40Z	3,413
Loss/(profit)	on disposal	offixed		assets					516	(1,087)
Dividends,	interest and	rents	from investments						(12,113)	(8,409)
(Increase)/decrease in debtors									(52,445)	64,985
Decrease in	creditors								(60,860)	(50,254)
Net cash (outflow)/inflow from				operating	activity				(143,117)	(180,668)

					2020	2019
					f	f
	Cashinhand				769,129	655I516
	Deposits on more	thar 3 months'	notice		288,946	535,001
					1,058,075	1,190,517
18	Analysis ofchanges	in net debt
				Balance at		Balance at
				1January		31December
				2020	Cash flows	2020
				f	f.	f
	Cash and cash equivalents			1,190,517	(132,442)	1.058,075
				Balance at		Balance at
				1January		31December
				2019	Cash flows	2019
				f	f	f
	Cash and cash equivalents			1,361,334	(170,817)	1,190,517