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2022-12-31-accounts

COMMUNITY OF OUR LADY OF WALSINGHAM

Company Limited by Guarantee Registered Charity

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Charity Registration Number 1150251 Company Number 07988308

COMMUNITY OF OUR LADY OF WALSINGHAM

REPORT AND FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

CONTENTS
Page
Reference and administrative details 1
Trustees’ report 2-4
Independent examiner’s report 5
Statement of financial activities 6
Balance sheet 7
Notes to the Financial Statements 8-11

COMMUNITY OF OUR LADY OF WALSINGHAM

REPORT AND FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Sister Gabriela Gasz (Chair) Sister Camilla Oberding (Company Secretary) Sister Theresa Weight Mgr Christopher Brooks Rev. Matthew Blake Dr Brian Sudlow Mrs Elizabeth Sudlow Registered office House of the Divine Will Neatherd Moor Dereham NR20 4AZ Independent examiner Vincent Jones Wakes Colne Place Wakes Colne CO6 2BY Governing document The Memorandum and Articles of Association. The Charitable Company was incorporated on the 13 March 2012, as amended by a Special Resolution registered at Companies House on 14 September 2012. The Company was registered with the Charity Commission on 19 December 2012.

1

COMMUNITY OF OUR LADY OF WALSINGHAM

TRUSTEES’ REPORT

YEAR ENDING 31 DECEMBER 2022

The Trustees present their report and financial statements for the year to 31 December 2022. The information on page 1 forms part of this report. Although the company was registered in March 2012 the activities of the charity did not commence until 22[nd] January 2013.

CHARITABLE OBJECTIVES AND ACTIVITIES

The objects of the charity as set out in our statutory document are:

Such other exclusively charitable purposes, as recognised by the law from time to time and as the Trustees (and Directors) shall determine, provided that the objects are to be carried out in accordance with the values and ethos of the Roman Catholic Faith.

Our activities this year continued to thrive in Walsingham and Dereham and they included: Pastoral Ministry

Youth Ministry

Local Outreach at Dereham

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COMMUNITY OF OUR LADY OF WALSINGHAM

TRUSTEES’ REPORT YEAR ENDING 31 DECEMBER 2022

APPOINTMENT AND TRAINING OF TRUSTEES

Existing Trustees through a process of nomination and election appoint trustees to the Charity Board. A list of Trustees during the period of this report is shown on page 1.

The training of Trustee is provided when required by the charity’s advisors and other training organisations. Trustees are encouraged to attend appropriate external training courses/seminars to enhance their expertise.

RISK MANAGEMENT

The Board is aware of their responsibilities to regularly assess the risks to which the Charity is exposed and to agree how best those risks may be mitigated and takes the appropriate action to manage them. The Trustees have assessed the major risks to which the Charity is exposed and continue to formulate suitable policies and annual risk management reviews.

REVIEW OF ACTIVITIES AND FUTURE DEVELOPMENTS

The review of activities of the Community of Our Lady of Walsingham is in the tenth period of financial accounts for the Charity.

The community was involved in projects that reflect the aims and objectives of the Charity, both at Walsingham, at their convent in Dereham and further afield. The sisters ran some retreats and gave talks on the spirituality of Walsingham. They gave talks on faith subjects to a variety of groups and led sacramental preparation courses in some parishes.

They especially valued their work with young people whether in parishes, group events or formation weeks. They recognised the importance of working with this age group, as their charism has the preferential option for the young and to help offset the effects of the lockdown for many young people. Also, the sisters trained as spiritual directors provided spiritual accompaniment to those who requested, and they accompanied those at general retreats and youth events.

At the end of September, we were given six months’ notice by the Walsingham Trust, as they restructure the shrine. COLW is, therefore, preparing to develop and expand other areas of ministry.

Restricted Funds

We continue to fundraise for the property in view of continuous maintenance required for it and in view of future expansion to accommodate new members. Any future monies raised for these purposes will be set off against this restricted fund which is still a negative figure this year.

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COMMUNITY OF OUR LADY OF WALSINGHAM

TRUSTEES’ REPORT YEAR ENDING 31 DECEMBER 2022

FINANCIAL REVIEW AND RESOURCES

This is the tenth full year of accounts for the Charity.

SAFEGUARDING

The Trustees regularly review the safeguarding arrangements for the Community. The Community complies with the National Catholic Safeguarding standards and moved its alignment with the Diocese of East Anglia to the RLSS (Religious Life Safeguarding Service). Sr Theresa remains the local safeguarding lead and continues to keep members up to date with relevant safeguarding training. During the year allegations were made against sisters in the community. These were investigated by the diocese of East Anglia and the Diocese of Brentwood (as the transfer to RLSS had not been completed) and found to be unsubstantiated.

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Trustees, who are also directors of the charitable company, are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial period. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law). Under company law the directors 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 the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

The directors 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.

BY ORDER OF THE BOARD OF TRUSTEES

4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE COMMUNITY OF OUR LADY OF WALSINGHAM YEAR ENDING 31 DECEMBER 2022 I report on ihe accounisof It)e cortipany forthe Yearend￿ 31 Oecmbtr 2022 which are sel out on pages 6 10 11 Respecknve responsibilities of tru$ts8s and Èxaminer The tThstees are also the directors of the ¢onpany forihe purpos88of c(xnparylawl a￿ responsibÈ fortre preparation of the accounts. The charity s Iwsteesconsidwthat an audit is notwuired for Ihisyear undersectvn 144121 of the Chanties Act 2011 (the 2011 Acti and ihai an IrKiepetKlent examination Is needed. Having salisfiedrnysg￿Ihal Ihecharityis rK)tsut¥e£#toaLkJiiuThJerPart 16of IheCompaniesAct2(X)6and Is elig¢ for ltKjeper￿enl examination. il is my responsibility lo". 8yaminÈ the accounts under seci￿n 145 01 the 2011 Act- lofo1lowllEpr￿e¢yureS18ld d￿1Th[he GenerDIr￿¢10nsgi￿ bylheChwityo)tnrn6wnurYJer section 145(5Kbl of the 2011 Aci.. aThd to state V￿￿ther particuL8r matters have come to rny atiention. Basis of independent examIne￿5 report My 8xaTnination was carried out in aCcordarKE￿ith General Directions by the Charity Commission. An examination includes a review of the accounijng recorKls kept by ihe charity and a cornparison of the accoLrts presenied Wlh thtsse record& rt als) Indudes {￿$￿e￿il0n of anyunusual items ordIsd￿reS In the 3cwunts, w($ the seeking of e¥pknaiions fromyou as Irusw con(zming any s￿h matters. Th8 procedures undertaken do rol rovide all the eviden￿ Ihat v￿mIld be reqlll￿ in an aLMlii and. conseqLtently. no opinion is given as to￿￿ethertre 8ccounis present a'lrue and fairview'and the report is limii&J to those matters sei out in Ihtr Slatetnenl below. Independent examintvs statement In conneclion vAth my examination. ￿ matter has come to tny a￿tIon.. which gives me re8s0nable cause to believe that. in any material resP￿t, the requirem￿1$." lal to keep accounrir#J recolds tn accordarte Wlh SeCt￿)n 386 of tE Cornpanies Act 2m6. and Ibl to ?￿pafft accounts Kthich accotd wth the 3c¢ouniirKJ records. cornpty vAlh the 8ccountKvJ requiremenis tsf the CompaniesAci 2(X)6 8T￿ wth the meihods8nd p￿￿￿pIeSof the State￿ of Recotnrnend8d Pracbce."Acu)untiryJar¥J ReportiFvJbyCthanlies(revis￿ 2C4)5lhave notbeen m¢ 10 which. in ffly wnion. attenti￿ be¢*ts7) In otdertoenable a properunderstarKliy of accounts 10 be reache￿. Vincent Jones FCA Wakes Colna Place Wakes Colne Essex C06 28Y Charity Registration P4vmber 1150251

COMMUNITY OF OUR LADY OF WALSINGHAM

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDING 31 DECEMBER 2022

Notes Restricted Unrestricted Total Total
Funds Funds
2022 2022 2022 2021
£ £ £ £
INCOMING RESOURCES 2
Voluntary income 11,452 116,351 127,803 95,888
Investment income 386 386 6
Incoming resources from charitable activities 45,776 45,776 36,756
Total incoming resources 11,452 162,513 173,965 132,650
RESOURCES EXPENDED
Charitable activities 3 54,985 54,985 54,018
Governance costs 4 32,148 32,148 20,620
Restricted 0 0 21,500
Total resources expended 0 87,133 87,133 96,138
Net income/loss 11,452 75,380 86,832 36,512
Balance brought forward 1st January 2022 -44,986 931,209 886,223 787,353
Purchase of fixed asset 0 0 62,358
Unrealised investment gains -434 -434 0
Balance carried down 31st December 2022 -33,534 1,006,155 972,621 886,223

Last year, in addition to the above revenue items, a second hut was purchased and paid for by restricted donations at a cost of £62,358; this hut has been depreciated for the current year, 5%.

All activities are continuing. There are no other gains or losses other than those shown above.

The notes on pages 8 to 11 form part of these accounts.

6

COMMUNITY OF OUR LADY OF WALSINGHAM

BALANCE SHEET AS AT 31 DECEMBER 2022

Notes
FIXED ASSETS
5
Tangible fixed assets
CURRENT ASSETS
Current asset investment
6
Cash at bank and in hand
Total current
assets
NET CURRENT ASSETS
Long-term creditor
TOTAL ASSETS LESS TOTAL LIABILITIES
Represented by:
7,8
Unrestricted funds
Restricted funds
TOTAL CHARITY FUNDS
2022
2021
£
£
1,065,085 1,073,055
51,019
51,067
119,017
42,101
170,036
93,168
170,036
93,168
262,500
280,000
972,621
886,223
1,006,155
931,209
-33,534
-44,986
972,621
886,223

The financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). For the period ended 31 December 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006. Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for: ensuring the company keeps accounting records which comply with section 386 of the Companies Act 2006; and preparing accounts which give a true and fair view of the state of affairs of the charitable company as at the end of the financial year and of its surplus and deficit for the financial period, in accordance with the requirements of section 394 and 395 of the Act and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the charitable company.

Approved by the Board on 12[th] September 2023

7

COMMUNITY OF OUR LADY OF WALSINGHAM

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements are prepared under the historical cost basis, in accordance with the Statement of Recommended Practice “Accounting and reporting by Charities” issued in March 2005 and in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Investments

Investments are included at their mid-market price at the balance sheet date. Gains and losses (including foreign exchange movements on non-Euro denominated investments) are reported in the Statement of Financial Activities.

Fund accounting

Unrestricted funds comprise accumulated surpluses and deficits on general funds. They are available for use at the discretion of the trustees in furtherance of the general charitable objectives.

Incoming resources

Incoming resources represent the total income receivable during the period and principally comprises donations receivable, investment income and bank interest for the charitable objects. Expenses donated or paid for by donors is included as a gift in kind and is included as both income and expenditure in the Statement of Financial Activities.

Resources expended

Expenditure including irrecoverable VAT is charged to the Statement of Financial Activities on an accruals basis. Indirect costs are allocated based on the proportion of direct costs attributable to each activity.

Charitable expenditure

Charitable expenditure comprises expenditure directly attributable or allocated to the principal activity of the charity.

Governance costs

Governance costs comprise those costs that cannot be directly attributed to charitable activities. These costs are incurred in connection with the compliance with constitutional and statutory requirements.

Foreign currency

Transactions denominated in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the rate of exchange ruling at the balance sheet date. Any gain or loss arising from a change in exchange rates subsequent to the date of the transaction is reported as an exchange gain or loss in the Statement of Financial Activities.

8

COMMUNITY OF OUR LADY OF WALSINGHAM

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

2. INCOMING RESOURCES

Grants and
donations
Friends' donations
Diocese
Mission
Appeal income
Investment income
2022
2021
£
£
1,500
2,000
114,851
73,910
34,535
30,174
11,241
6,582
11,452
19,978
386
6
173,965
132,650

3. ANALYSIS OF RESOURCES EXPENDED – CHARITABLE ACTIVITIES

Charitable activities
Formation
Apostolate
Direct
Indirect
costs
costs
Total
2022
2022
2022
2021
£
£
£
£
8,493
21,145
29,638
23,846
7,263
18.084
25,347
30,172
15,756
39,229
54,985
54,018

4. GOVERNANCE COSTS

Finance and administration Attributable indirect costs

2022 2021
£ £
9,212 5,306
22,936 15,314
32,148 20,620

9

COMMUNITY OF OUR LADY OF WALSINGHAM

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

5. TANGIBLE FIXED ASSETS

Cost:
At 1.1.22
Additions
Revaluation
Disposals
At 31.12.22
Depreciation:
At 1.1.22
Charge for the year
At 31.12.22
Net book value
Motor
Freehold land
Huts
Vehicles and building
£
£
£
27,349
957,792
122,559
0
0
0
0
0
0
0
0
0
27,349
957,792
122,559
25,507
0
9,138
1,842
0
6,128
27,349
0
15,266
0
957,792
107,293

6. CURRENT ASSETS INVESTMENT

COIF Charitable Investment Fund
COIF Charities Deposit Fund
2022
2021
£
£
12,566
38,453
51,067
51,019
51,067

10

COMMUNITY OF OUR LADY OF WALSINGHAM

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDING 31 DECEMBER 2022

7. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current asset investment
Cash
Petty cash
Debtors
Unrestricted
Restricted
Total
Funds
Funds
Funds
2022
2022
2021
£
£
£
51,019
51,067
117,817
40,901
1,200
1,200
170,036
93,168

8. RESERVES

Unrestricted funds
Unrealised investment loss
Restricted funds
Total funds
Brought
Incoming
Resources
Closing
forward
resources
expended
balance
at 1.1.22
at 31.12.22
931,209
162,513
87,133
434
1,006,155
-44,986
11,452
0
-33,534
886,223
173,965
87,567
972,621

9. EMPLOYEES

There were no employees who received emoluments (excluding employer pension costs) of more than £60,000.

10. LONGTERM CREDITOR

The loan to the charity was in the sum of £350,000. It is not secured and is repayable over a period of 20 years, interest-free, in equal annual instalments of £17,500, beginning in 2018. To 31.12.2022 therefore five instalments have been paid, leaving a balance due of £262,500.

11