**Registered number: 06702046 Charity number: 1152253**
## **THE ROOFTOP MINISTRIES**
**(A Company Limited by Guarantee)**
**UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the Company, its Trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 17|
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Trustees**
J M Boucher (resigned 15 December 2023)
M J Burgess A P Scott-Evans
## **Company registered number**
06702046
## **Charity registered number**
1152253
## **Registered office**
48 Ian Road Billericay Essex CM12 0JZ
## **Accountants**
Venthams Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB
Page 1
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
The Trustees present their annual report together with the financial statements of the Company for the 1 January 2023 to 31 December 2023. 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**
The main objective of The Rooftop Ministries is the advancement of the Christian Faith by communicating the good news through evangelism and the teaching and training of Christian Disciples by equipping churches to be more effective in communicating the Christian message to people who have little connection with the church.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **b. Activities undertaken to achieve objectives**
To achieve the objectives we host seminars/workshops with local churches or groups of churches, equipping them to communicate the Christian message. We create a variety of materials that are made available to churches to help them become effective. We speak at Christian churches, gatherings and conferences and work in a close networking relationship with national Christian denominations and ecumenical groups. We also support the above activities in an increasing number of locations worldwide, partnering with local team members, overseen by a global leadership team, supported by an international operations team.
## **c. Volunteers**
The company is grateful for the efforts of its volunteers who are involved in day-to-day administration of the company, provide IT and bookkeeping support and help deliver the purposes and activities in diverse locations.
## **Achievements and performance**
## **a. Main achievements of the Company**
Strong links have been built with major Christian denominations & networking organisations, both across the UK and globally, with representation in more than 50 countries.
Our funds for the ministry are received from individual supporters, large national grant making trusts, smaller grant making trusts and church partners.
Page 2
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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.
## **b. Reserves policy**
The charity aims to maintain each reserve at a level to finance 3 months of expenditure.
## **c. Financial review**
The total income for the year was £37,384 (2022: £82,149) and the total expenditure for the year was £57,790 (2022: £83,371).
The unrestricted fund had a surplus of £3,275 at the year end date (2021: £23,741 surplus).
## **Structure, governance and management**
## **a. Constitution**
The Rooftop Ministries is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 18 September 2008, as amended on 26 April 2013.
## **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.
The trustees are responsible for setting strategies and policies and for ensuring that these are implemented.
Page 3
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023**
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
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 and signed on their behalf by:
................................................ **M J Burgess** Director Date:
Page 4
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023**
## **Independent examiner's report to the Trustees of The Rooftop Ministries ('the Company')**
I report to the charity Trustees on my examination of the accounts of the Company for the year ended 31 December 2023.
## **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: 19 September 2024 Stuart Harrison FCA
**Venthams** Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB
Page 5
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Note**
**Income from:**
Donations and legacies
3
**Total income**
**Expenditure on:**
Charitable activities
5
**Net expenditure before taxation**
**Net expenditure**
Transfers between funds
11
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2023**
**£**
**12,800**
**12,800**
**20,121**
**(7,321)**
**(7,321)**
**7,381**
**60**
**165**
**60**
**225**|**Unrestricted**
**funds**
**2023**
**£**
**24,584**
**24,584**
**37,669**
**(13,085)**
**(13,085)**
**(7,381)**
**(20,466)**
**23,741**
**(20,466)**
**3,275**|**Total**
**funds**
**2023**
**£**
**37,384**
**37,384**
**57,790**
**(20,406)**
**(20,406)**
**-**
**(20,406)**
**23,906**
**(20,406)**
**3,500**|_Total_
_funds_
_2022_
_£_
_82,149_
_82,149_
_83,371_
_(1,222)_
_(1,222)_
_-_
_(1,222)_
_25,128_
_(1,222)_
_23,906_|
|---|---|---|---|---|
Page 6
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023**
|**Note**
**Fixed assets**
**Current assets**
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one
year
10
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
11
Unrestricted funds
11
**Total funds**|**3,671**
**1,563**
**5,234**
**(1,734)**|**2023**
**£**
**-**
**3,500**
**3,500**
**3,500**
**225**
**3,275**
**3,500**|_9,737_
_16,666_
_26,403_
_(2,497)_|_2022_
_£_|
|---|---|---|---|---|
|||||_-_
_23,906_|
|||||_23,906_|
|||||_23,906_|
|||||_165_
_23,741_|
|||||_23,906_|
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 and signed on their behalf by:
................................................ **M J Burgess** Trustee Date:
Page 7
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **1. General information**
The Rooftop Ministries is a charity limited by guarantee, incorporated in England and Wales. Its registered office is 48 Ian Road, Billericay, Essex, England, CM12 0JZ.
The main objective of the charity is to advance the Christian Faith.
## **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 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Rooftop Ministries 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.
## **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.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of irrecoverable VAT.
## **2.4 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.
Page 8
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **2. Accounting policies (continued)**
## **2.5 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.
## **2.6 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.
## **2.7 Financial instruments**
The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.8 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.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 9
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **3. Income from donations and legacies**
|Donations
Donations|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
12,800
24,584
_Restricted_
_funds_
_2022_
_Unrestricted_
_funds_
_2022_
_£_
_£_
_29,416_
_52,733_|**Total**
**funds**
**2023**
**£**
**37,384**|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_82,149_|
## **4. Analysis of grants**
|**Grants to**
**Institutions**
**2023**
**£**
Grants, Promotion of the Christian Religion
1,200
_Grants to_
_Institutions_
_2022_
_£_
Grants, Promotion of the Christian Religion
_2,350_
The Company has made the following material grants to institutions during the year:
**2023**
**£**
**Name of institution**
Rooftop US Inc.
**-**
The Girls Brigade
**1,200**
**1,200**
**1,200**|**Total**
**funds**
**2023**
**£**
**1,200**|
|---|---|
||_Total_
_funds_
_2022_
_£_
_2,350_|
||_2022_
_£_
_2,350_
_-_|
||_2,350_|
||_2,350_|
Page 10
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **5. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|Promotion of the Christian Religion
Promotion of the Christian Religion|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
20,121
37,669
_Restricted_
_funds_
_2022_
_Unrestricted_
_funds_
_2022_
_£_
_£_
_47,738_
_35,633_|**Total**
**2023**
**£**
**57,790**|
|---|---|---|
|||_Total_
_2022_
_£_
_83,371_|
## **6. Analysis of expenditure by activities**
|Promotion of the Christian Religion
Promotion of the Christian Religion|**Activities**
**undertaken**
**directly**
**2023**
**£**
54,766
_Activities_
_undertaken_
_directly_
_2022_
_£_
_79,371_|**Grant**
**funding of**
**activities**
**2023**
**£**
1,200
_Grant_
_funding of_
_activities_
_2022_
_£_
_2,350_|**Support**
**costs**
**2023**
**£**
1,824
_Support_
_costs_
_2022_
_£_
_1,650_|**Total**
**funds**
**2023**
**£**
**57,790**|
|---|---|---|---|---|
|||||_Total_
_funds_
_2022_
_£_
_83,371_|
Page 11
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **6. Analysis of expenditure by activities (continued)**
## **Analysis of direct costs**
|Africa Pioneers
Consultancy
Travel and subsistence
Computer costs and academy website production
Postage and stationery
Administration
Africa Pioneers
International transfers and payments for support costs
Consultancy
Travel and subsistence
Computer costs and academy website production
Postage and stationery
Administration|**Promotion**
**of the**
**Christian**
**Religion**
**2023**
**£**
60
44,717
7,636
2,060
97
196
54,766
_Promotion of_
_the Christian_
_Religion_
_2022_
_£_
_1,021_
_2,792_
_51,451_
_21,069_
_2,595_
_400_
_43_
_79,371_|**Total**
**funds**
**2023**
**£**
**60**
**44,717**
**7,636**
**2,060**
**97**
**196**
**54,766**|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_1,021_
_2,792_
_51,451_
_21,069_
_2,595_
_400_
_43_
_79,371_|
## **Analysis of support costs**
||**Promotion**||
|---|---|---|
||**of the**||
||**Christian**|**Total**|
||**Religion**|**funds**|
||**2023**|**2023**|
||**£**|**£**|
|Accountancy|1,824|**1,824**|
Page 12
**THE ROOFTOP MINISTRIES (A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **6. Analysis of expenditure by activities (continued) Analysis of support costs (continued)**
|Accountancy
**7.**
**Independent examiner's remuneration**
Fees payable to the Company's independent examiner for the independent
examination of the Company's annual accounts|_Promotion of_
_the Christian_
_Religion_
_2022_
_£_
_1,650_
**2023**
**£**
**1,734**|_Total_
_funds_
_2022_
_£_
_1,650_|
|---|---|---|
|||_2022_
_£_
_1,650_|
## **8. Trustees' remuneration and expenses**
During the year, no Trustees received any remuneration or other benefits _(2022 - £NIL)_ .
During the year ended 31 December 2023, no Trustee expenses have been incurred _(2022 - £NIL)_ .
## **9. Debtors**
|**Due within one year**
Prepayments and accrued income|**2023**
**£**
**3,671**
**3,671**|_2022_
_£_
_9,737_|
|---|---|---|
|||_9,737_|
Page 13
## **THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **10. Creditors: Amounts falling due within one year**
|Bank overdrafts
Accruals and deferred income|**2023**
**£**
**-**
**1,734**
**1,734**|_2022_
_£_
_847_
_1,650_|
|---|---|---|
|||_2,497_|
Page 14
**THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **11. Statement of funds**
## **Statement of funds - current year**
|**Unrestricted funds**
General Fund
**Restricted funds**
Dennis Pethers Support Fund
Ben Tucker Support Fund
Pioneer Fund
Pigs Might Fly Fund
**Total of funds**|**Balance at 1**
**January**
**2023**
**£**
**23,741**
**-**
**50**
**-**
**115**
**165**
**23,906**|**Income**
**£**
**24,584**
**12,680**
**-**
**120**
**-**
**12,800**
**37,384**|**Expenditure**
**£**
**(37,669)**
**(20,061)**
**-**
**(60)**
**-**
**(20,121)**
**(57,790)**|**Transfers**
**in/out**
**£**
**(7,381)**
**7,381**
**-**
**-**
**-**
**7,381**
**-**|**Balance at**
**31**
**December**
**2023**
**£**
**3,275**|
|---|---|---|---|---|---|
||||||**-**
**50**
**60**
**115**
**225**|
||||||**3,500**|
Page 15
**THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **11. Statement of funds (continued)**
## **Statement of funds - prior year**
|_Balance at_
_1 January_
_2022_
_£_
**Unrestricted funds**
General Fund
_15,940_
**Restricted funds**
Dennis Pethers Support Fund
_-_
Ben Tucker Support Fund
_50_
Pioneer Fund
_5,390_
Pigs Might Fly Fund
_115_
Global Encounter Fund
_3,633_
_9,188_
**Total of funds**
_25,128_
**12.**
**Summary of funds**
**Summary of funds - current year**
**Balance at 1**
**January**
**2023**
**£**
General funds
**23,741**
Restricted funds
**165**
**23,906**|_Income_
_£_
_52,733_
_29,296_
_-_
_120_
_-_
_-_
_29,416_
_82,149_
**Income**
**£**
**24,584**
**12,800**
**37,384**|_Expenditure_
_£_
_(35,633)_
_(37,251)_
_-_
_(6,163)_
_-_
_(4,324)_
_(47,738)_
_(83,371)_
**Expenditure**
**£**
**(37,669)**
**(20,121)**
**(57,790)**|_Transfers_
_in/out_
_£_
_(9,299)_
_7,955_
_-_
_653_
_-_
_691_
_9,299_
_-_
**Transfers**
**in/out**
**£**
**(7,381)**
**7,381**
**-**|_Balance at_
_31_
_December_
_2022_
_£_
_23,741_|
|---|---|---|---|---|
|||||_-_
_50_
_-_
_115_
_-_
_165_|
|||||_23,906_|
|||||**Balance at**
**31**
**December**
**2023**
**£**
**3,275**
**225**
**3,500**|
Page 16
**THE ROOFTOP MINISTRIES**
## **(A Company Limited by Guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
## **12. Summary of funds (continued)**
## **Summary of funds - prior year**
|General funds
Restricted funds|_Balance at_
_1 January_
_2022_
_£_
_15,940_
_9,188_
_25,128_|_Income_
_£_
_52,733_
_29,416_
_82,149_|_Expenditure_
_£_
_(35,633)_
_(47,738)_
_(83,371)_|_Transfers_
_in/out_
_£_
_(9,299)_
_9,299_
_-_|_Balance at_
_31_
_December_
_2022_
_£_
_23,741_
_165_
_23,906_|
|---|---|---|---|---|---|
## **13. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|Current assets
Creditors due within one year
**Total**
**Analysis of net assets between funds - prior year**
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
225
5,009
-
(1,734)
225
3,275
_Restricted_
_funds_
_2022_
_Unrestricted_
_funds_
_2022_
_£_
_£_
_165_
_26,238_
_-_
_(2,497)_
_165_
_23,741_|**Total**
**funds**
**2023**
**£**
**5,234**
**(1,734)**
**3,500**|
|---|---|---|
|||_Total_
_funds_
_2022_
_£_
_26,403_
_(2,497)_
_23,906_|
## **14. Related party transactions**
During the year trustees and related parties gave a total of 1,740 (2022: £3,340) in donations to the charity.
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