| 2023 | 2022 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestr- | Restr- | Total | Unrestr- | Restr- | Total | ||||
| icted | icted | icted | icted | ||||||
| Funds | Funds | Funds | Funds | ||||||
| Note | |||||||||
| Income from: | |||||||||
| Donations and |
legacies | 3 | 1,806,367 | 432,518 | 2,238,885 | 1,374,722 | 88,769 | 1,463,491 | |
| Donation of Emmaus |
3 | - | - | - | 160.488 | 90,202 | 250,690 | ||
| Transformation | Trust | ||||||||
| Investments | 2,825 | 2,825 | 84 | 1 | 85 | ||||
| Charitable activities |
40,612 | 40,612 | 20,748 | 380 | 21,128 | ||||
| Other trading activities |
'LBQ2 | ||||||||
| Total income | 1 851 706 | 432 518 | 2 284 224 | 1 558 330 | 179352 | 1 73768: | |||
| Expenditure on: |
|||||||||
| Trading costs | 131 | 131 | 3,982 | 3,982 | |||||
| Charitable activities |
4 | 1,628,719 | 306,010 | 1,934,729 | 1,292,886 | 121,628 | 1,414,514 | ||
| Governance costs |
4 | 33478 | — | 33478 | 11 816 | - | 11 816 | ||
| Total expenditure | 1 662 328 | 306010 | 1 968338 | 1 308684 | 121628 | 1 430 312 | |||
| Net income | 189,378 | 126,508 | 315,886 | 249,646 | 57,724 | 307,370 | |||
| Transfers between funds |
~7 | ~7 | UEQ | UE~) | |||||
| Net movement | in | funds | 188,628 | 127,258 | 315,886 | 349,646 | (42,276) | 307,370 | |
| Reconciliation Total funds |
of | funds brought |
~23Z | ~r~ | 15Z~ | 13~ | 1JhZ1255 | ||
| forward | |||||||||
| Total funds |
carried | 2 174059 | 279555 | 2453614 | 1 985431 | 152297 | 2 137728 | ||
| forward |
| 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|
| Note | ||||||||
| Fixed assets | ||||||||
| Tangible assets | 1,732,827 | 1,772,606 | ||||||
| Current assets | ||||||||
| Stock | 64,316 | 41,615 | ||||||
| Debtors | 137,482 | 333,300 | ||||||
| Cash at bank and | in | hand | ~~4 | ~2~22 | ||||
| 1,201,144 | 900,144 | |||||||
| Creditors: | ||||||||
| Amounts falling due |
||||||||
| within one year | (116709) | ( 142296) | ||||||
| Net current assets | 1 084435 | 757848 | ||||||
| Total assets less | current | 2,817,262 | 2,530,454 | |||||
| liabilities | ||||||||
| Creditors: Amounts more than one year |
falling after | (~)~4) | (~2~72 | |||||
| Net assets | 2453614 | 2 137728 | ||||||
| Funds: | ||||||||
| Unrestricted Funds |
2,174,059 | 1,985,431 | ||||||
| Restricted Funds |
279 555 | 152297 | ||||||
| Total Funds | ~Ki~25 |
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Note | |||||
| Fixed assets | |||||
| Tangible assets | 1,722,213 | 1,767,711 | |||
| Current assets | |||||
| Debtors | 107,100 | 301,760 | |||
| Cash at bank and | in | hand | XKfM4 | ~21~ | |
| 646,748 | 563,319 | ||||
| Creditors: | |||||
| Amounts falling |
|||||
| due within one year | (105379) | ( 133001) | |||
| Net current assets | ~41~ | ~4~1 | |||
| Total assets less | current | 2,263,582 | 2,198,029 | ||
| liabilities | |||||
| Creditors: Amounts | falling after | ||||
| more than one year | 363648 | (~392 726 | |||
| Net assets | 1 899934 | 1 805303 | |||
| Funds: | |||||
| General Fund |
1,876,076 | 1,719,711 | |||
| Restricted funds |
23858 | 85592 | |||
| Total Funds | 1 899934 | 1 805303 | |||
| The charity net income for the year was 294,631 (2022: Net | expenditure f25,055). |
| 2023 | 2022 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash provided by operating |
activities | 498,882 | 32,471 | ||||||||
| Cash flows from investing | activities | ||||||||||
| Interest receivable | 2,825 | 85 | |||||||||
| Purchase oftangible fixed assets |
(301241) | ||||||||||
| Cash provided byl (used |
in) | investing | activities | 2314 | 301 156 | ||||||
| Cash flows from financing | activities | ||||||||||
| Repayment of borrowing |
( | 27 079) | ( 26 175) | ||||||||
| Cash (used in) financing | activities | (~27 079 | 26 175 | ||||||||
| Increase/(Decrease) in |
cash | and | cash equivalents | 474,117 | (294,860) | ||||||
| during the year | |||||||||||
| Cash and cash equivalents | as | at | 1 April | 525 229 | 820 089 | ||||||
| Cash and cash equivalents | as | at | 31 March | 999346 | 525 229 | ||||||
| Reconciliation of net |
movement | in funds to cash | used | in operating | activities | ||||||
| 2023 | 2022 | ||||||||||
| Net movement in funds |
315,886 | 307,370 | |||||||||
| Add back depreciation | charge | 40,290 | 24,507 | ||||||||
| Interest receivable | ( 2,825) | ( 85) |
|||||||||
| (Increase) in stock |
( | 22,701) | (41,615) | ||||||||
| Decrease/(Increase) in Increase in creditors |
debtors | 195,818 ~27,'~ |
(316,941) 592~ |
||||||||
| Net cash provided by |
operating | activities | 498882 | 32471 | |||||||
| Analysis ofchanges | in net | debt | |||||||||
| At | Cash | Non-cash | At | ||||||||
| 1.4.2022 | flows | changes | 31.3.202 | ||||||||
| 3 | |||||||||||
| Cash | 525,229 | 474,117 | 999,346 | ||||||||
| Loans falling due within | one | year | (28,004) | (1,999) | (30,003) | ||||||
| Loans falling due after | more | than | one year | (392726) | 29078 | ~363648 | |||||
| 104499 | 501 196 | 605695 |
| COME - GROUP | |||
|---|---|---|---|
| 2023 | 2022 | ||
| This is stated after charging: | |||
| Depreciation | 40,290 | 24,507 | |
| Auditors' remuneration |
(inclusive ofVAT): | ||
| 12766 | 6876 | ||
| - External auditor |
| NCOME - GROUP | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2023 | 2022 | |
| f | f | f | f | |
| Donations and legacies | ||||
| Churches and Organisations |
188,809 | 105,177 | 293,986 | 49,820 |
| Donated food | 176,986 | 176,986 | 26,938 | |
| Gift Aid Refunds | 236,554 | 24,242 | 260,796 | 184,725 |
| Gifts from Individuals | 1 806 367 | 126~2 432518 |
2238885 | 12Q?~ 1 463491 |
| Donation of Emmaus | 250 690 | |||
| Transformation Trust |
||||
| Investment income | ||||
| Bank interest receivable | 2 825 | 2 825 | 85 | |
| 2 825 | 2 825 | 85 | ||
| Charitable activities |
||||
| Event management | 16,483 | 16,483 | 12,233 | |
| Rental income | 94 | 94 | 2,225 | |
| Cosy cafe | 24 035 | 24 035 | 6670 | |
| 40612 | 40 612 | 21 128 | ||
| Other trading activities | ||||
| Sale ofmerchandise | 1 902 | 1 902 | 2 288 | |
| 1 902 | 1 902 | 2288 | ||
| Total income | 1 851 706 | 432518 | 2284224 | 1 737682 |
| . EXPENDITURE ON CHA | RITABLE AC | TIVITIES - GROUP | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | 2023 | 2022 | ||
| Depreciation Expense |
39,540 | 750 | 40,290 | 24,507 | |
| DCMS | 68,453 | 68,453 | |||
| Events and Courses | 39,536 | 39,536 | 11,132 | ||
| Foodbank | 179,609 | 176,446 | 356,055 | 74,698 | |
| Social Transformation | 3,280 | ||||
| Giving and Bursaries | 9,796 | 9,796 | 13,575 | ||
| Hospitality Costs |
13,017 | 13,017 | 11,417 | ||
| Jigsaw | 14,879 | 14,879 | 19,085 | ||
| Kids and Youth | 162,852 | 162,852 | 134,873 | ||
| Love your Neighbour | 13,409 | 13,409 | 29,266 | ||
| Mission Partners | 33,568 | 33,568 | 35,907 | ||
| Operations | 436,380 | 436,380 | 449,441 | ||
| Pastoral | 82,063 | 82,063 | 59,656 | ||
| Pastors | 243,881 | 243,881 | 148,780 | ||
| Prayer and Worship | 140,167 | 140,167 | 90,096 | ||
| Rent and rates | 115,193 | 115,193 | 81,056 | ||
| Social transformation | 23,605 | 23,605 | 92,503 | ||
| Staff Training and Development |
43,845 | 43,845 | 20,113 | ||
| Students | 37,167 | 37,167 | 40,505 | ||
| Aldershot | 3,800 | 3,800 | 8,317 | ||
| Woking | 8,651 | 8,651 | 7,632 | ||
| Ukraine Appeal | 6,000 | 6,000 | |||
| Ukraine Hub |
14,865 | 14,865 | |||
| One off Projects | 1 184 19ZL212 |
26 073 | 27 257 )Q |
58675 ~4 |
|
| GOVERNANCE COSTS - | GROUP | ||||
| Auditor | 12,766 | 12,766 | 5,876 | ||
| Auditors' fee: accountancy |
3,586 | 3,586 | 1,700 | ||
| Legal and Professional | Fees | ~17 12 | ~17 12 | 4~24 | |
| 33478 | 33478 | 11816 |
| Total | Total | ||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Grants to Organisations | |||||
| 24-7 Prayer | 17,285 | 21,160 | |||
| Emmaus Transformation |
Trust | 100,000 | |||
| Christians Against |
Poverty | 1,320 | |||
| Matrix | 1,200 | 1,200 | |||
| Elam Ministries | 1,200 | 1,200 | |||
| Justice and Care (Ukrainian | Appeal) | 3,000 | |||
| lnnovista (Ukrainian |
Appeal) | 3,000 | |||
| Grants &E1,000 |
480 | 1 930 | |||
| 27,485 | 125,490 | ||||
| Grants to Individuals | |||||
| Mission Partners | 11,482 | 9,640 | |||
| Love Your Neighbour | 13320 ~22~7 |
21 695 ~1.~2 |
| 2023 | 2022 |
|---|---|
| 231 691 | 190223 |
| COSTS - GROUP | ||
|---|---|---|
| 2023 | 2022 | |
| Wages and salaries | 1,005,283 | 755,576 |
| Social security costs | 75,415 | 56,641 |
| Pension costs | 19450 | 14721 |
| ~11 ~14 |
| ANGIBLE FIXEDASSETS | |||
|---|---|---|---|
| Freehold | Fixtures & | Total | |
| Property | Equipment | ||
| 0% | 25% | ||
| Costs | |||
| At 1 April 2022 | 1,680,940 | 148,841 | 1,829,781 |
| Additions | 511 | 511 | |
| At 31 March 2023 | 1 680940 | 149352 | 1 830292 |
| Depreciation | |||
| At 1 April 2022 | 57,175 | 57,175 | |
| Charge for the year At 31 March 2023 |
~29Q 97465 |
97465 | |
| Net book value | |||
| At 31 March 2023 | 1 680940 | 51 887 | 1 732827 |
| At 31 March 2022 | 1 680940 | 91 666 | 1 772 606 |
| Company | |||
| Freehold | Fixtures & | Total | |
| Property | Equipment | ||
| 0% | 25% | ||
| Costs | |||
| At 1 April 2022 | 1,680,940 | 142,845 | 1,823,785 |
| Additions | ~13480 | ~13480 | |
| At 31 March 2023 | 1 680940 | 129365 | 1 810305 |
| Depreciation | |||
| At 1 April 2022 | 56,074 | 56,074 | |
| Charge for the year | 32018 | 32018 | |
| At 31 March 2023 | 88092 | 88092 | |
| Net book value | |||
| At 31 March 2023 | 1 680 940 | 41 273 | 1 722 213 |
| At 31 March 2022 | ~1~4 | 66 771 | ~17 7 711 |
| 2023 | 2023 | 2022 | |||
|---|---|---|---|---|---|
| Group | Company | Group | Company | ||
| Tax Recoverable | 100,775 | 80,577 | 27,210 | 27,210 | |
| Other debtors P repayments |
16,832 ~c)~ |
6,648 ~C)~ |
296,816 | 265,276 | |
| 137482 | 107 100 | 333300 | 301 760 | ||
| CRED | ITORS | ||||
| ounts | falling due within one year | ||||
| 2023 | 2022 | ||||
| Group F |
Company | Group | Companyf | ||
| Bank | loans | 30,003 | 30,003 | 28,004 | 28,004 |
| Trade | creditors | 2,215 | 950 | ||
| Accruals | 51,090 | 43,895 | 59,576 | 52,896 | |
| Other | creditors | 33401 | 31481 | 53766 | 52 101 |
| 116 709 | 105379 | 142296 | 133001 | ||
| ounts | falling due in more than one year | ||||
| 2023 | 2022 | ||||
| Group | Company | Group | Company | ||
| Bank | loans | 363648 | 363648 | 392726 | 392726 |
| 11.FUNDS | |||||
|---|---|---|---|---|---|
| 2023:Group | |||||
| Balance at | Income | Expenditure | Transfers | Balance at | |
| 1.4.2022 | 31.3.2023 | ||||
| General fund | 1 642 295 | 1 651 959 | (~1504682 | ~750 | 1 788822 |
| Designated funds |
|||||
| Foodbank | 43,136 | 170,896 | (142,781) | 71,251 | |
| Ukrainian Hub |
28,851 | (14,865) | 13,986 | ||
| Fixed costs reserve | 300000 | ~1747 | (~17~4 | 300000 ~~27 |
|
| Restricted funds | |||||
| Love your Neighbour | 5,405 | 15,869 | (13,409) | 7,865 | |
| DCMS Ukraine Appeal |
69,203 10,604 |
6,019 | ( 69,953) (6,000) |
750 | 10,623 |
| Guildford Youth Event |
380 | 380 | |||
| Community Lunch |
1,625 | 1,265 | ( 2,514) | 376 | |
| Co-op Local Community | 341 | (341) | |||
| Bread Maker Fund | 2,000 | 2,000 | |||
| Guildford Lighthouse |
100,198 | 100,198 | |||
| Grace Fund | 6,840 | (2,905) | 3,935 | ||
| Social Transformation | 8,990 | 8,990 | |||
| Jigsaw | 10,776 | 340 | ( 956) | 10,160 | |
| Jigsaw Hub No 11 | 36,590 | (13,519) | 23,071 | ||
| Back 2 School | 19,357 | (16,777) | 2,580 | ||
| Nurture Fund |
1,935 | 2,747 | ( 960) | 3,722 | |
| Outside Light |
2,481 | ( 276) | 2,205 | ||
| Shine Fund | 8,718 | (380) | 8,338 | ||
| Wellbeing —CFS | 2,710 | (950) | 1,760 | ||
| Westhill Endowment |
2,850 | (218) | 2,632 | ||
| ETT Minor Projects | 12,611 | (10,014) | 2,597 | ||
| Foodbank | 42 707 | 212254 | (~166838 | 88 123 | |
| 152297 | 432518 | (~306010 | 750 | 279555 | |
| Total funds | 2 137728 | 2 284 224 | (~1968338 | 2453614 |
| 11.FUNDS (continued) | ||||||
|---|---|---|---|---|---|---|
| 2023:Company | ||||||
| Balance at | Income | Expenditure | Transfers | Balance at | ||
| 1.4.2022 | 31.3.2023 | |||||
| General fund | 1 419711 | 1 448 014 | (~1291649 | 1 576 076 | ||
| Designated funds Fixed costs reserve |
ZE~ | XQ.QQQ | ||||
| 300000 | 300000 | |||||
| Restricted funds | ||||||
| Love your Neighbour | 5,405 | 15,869 | ( | 13,409) | 7,865 | |
| Social Transformation | 8,990 | 8,990 | ||||
| DCMS | 69,203 | (69,203) | ||||
| Ukraine Appeal | 10,604 | 6,019 | (10,000) | 6,623 | ||
| Guildford Youth Event |
:KQ | |||||
| 85592 | 30878 | (~92612 | 23858 | |||
| Total funds | 1 805303 | 1 478 892 | (~1384261 | 1 899934 | ||
| 2022: Group | ||||||
| Balance at | Income | Expenditure | Transfers | Balance at | ||
| 1.4.2021 | 31.3.2022 | |||||
| General fund | 1 335785 | 1 511844 | (~1305334 | 100000 | 1 642 295 | |
| Designated funds |
||||||
| Foodbank | 46,486 | ( 3,350) | 43,136 | |||
| Fixed costs reserve | 300000 | 300000 | ||||
| 300000 | 46 486 | 3350 | 343 136 | |||
| Restricted funds | ||||||
| Love your Neighbour | 22,428 | 12,243 | ( | 29,266) | 5,405 | |
| DCMS | 172,145 | 338 | ( | 3280) | (100,000) | 69,203 |
| Ukraine Appeal | 10,604 | 10,604 | ||||
| Guildford Youth Event |
380 | 380 | ||||
| Community Lunch |
1,867 | ( | 242) | 1,625 | ||
| Co-op Local Community | 341 | 341 | ||||
| Foodbank ASDA | 36 | ( | 36) | |||
| Grace Fund | 6,840 | 6,840 | ||||
| Jigsaw | 25,861 | ( | 15,085) | 10,776 | ||
| Jigsaw Hub No 11 | 4,000 | ( | 4 000) | |||
| Nurture Fund |
2,763 | ( | 828) | 1,935 | ||
| Outside Light |
2,550 | ( | 69) | 2,481 | ||
| Foodbank | 111529 | (~68822 | 42 707 | |||
| 194573 | 179352 | (~121 628 | ~100000 | 152297 | ||
| Total funds | ~1~ | ~17 7~2 | (~14 i~12 | ~21 7 72 | ||
| The F100,000transfer out of DCMS is a donation | from the church to | Emmaus | Transformation | Trust. |
| 11.FUNDS (continued) | 11.FUNDS (continued) | |||||
|---|---|---|---|---|---|---|
| 2022: Company | ||||||
| Balance at | Income | Expenditure | Transfers | Balance at | ||
| 1.4.2021 | 31.3.2022 | |||||
| General fund | 1 335785 | 1 343585 | (~1259659 | 1 419711 | ||
| Designated | funds | |||||
| Fixed costs reserve | XQ.QQQ | |||||
| 300000 | 300000 | |||||
| Restricted | funds | |||||
| Love your | Neighbour | 22,428 | 12,243 | ( 29,266) | 5,405 | |
| DCMS | 172,145 | 338 | (103,280) | 69,203 | ||
| Ukraine Appeal | 10,604 | 10,604 | ||||
| Guildford | Youth Event | 380 | 380 | |||
| ~14~7 | 2M' | (~12~4 | K.592 | |||
| Total funds | 1 830358 | 1 367 150 | (~1392205 | 1 805303 |
| 2.ANALYSIS OF NET ASSETS BETWEE | N FUNDS | ||
|---|---|---|---|
| 2023:Group | Unrestricted | Restricted | Total |
| Funds | Funds | 2023 | |
| Tangible fixed assets | 1,732,827 | 1,732,827 | |
| Current assets | 921,589 | 279,555 | 1,201,144 |
| Current liabilities |
( 116,709) | ( 116,709) | |
| Non Current liabilities |
( 363648) | (~363648 | |
| Total Net Assets | 2 174059 | 279 555 | 2453614 |
| 2023:Company | Unrestricted | Restricted | Total |
|---|---|---|---|
| Funds | Funds | 2023 | |
| Tangible fixed assets | 1,722,213 | 1,722,213 | |
| Current assets | 622,890 | 23,858 | 646,748 |
| Current liabilities |
( 105,379) | - | (105,379) |
| Non Current liabilities Total Net Assets |
( 363648) | - 23KQ |
(~363648 ~~~4 |
| 2022: Group | Unrestricted | Restricted | Total | |
|---|---|---|---|---|
| Funds | Funds | 2022 | ||
| Tangible | fixed assets | 1,772,606 | 1,772,606 | |
| Current | assets | 747,847 | 152,297 | 900,144 |
| Current | liabilities | ( 142,296) | - | (142,296) |
| Non Current liabilities |
( 392726) | - | (~392726 | |
| Total Net Assets | 1 985431 | 152297 | 2 137728 | |
| 2022: Company | Unrestricted | Restricted | Total | |
| Funds | Funds | 2022 | ||
| Tangible | fixed assets | 1,767,711 | 1,767,711 | |
| Current | assets | 477,727 | 85,592 | 563,319 |
| Current | liabilities | ( 133,001) | - | (133,001) |
| Non Current liabilities |
( 392726) | - | (~392726 | |
| Total Net Assets | 1 719711 | 85592 | 1 805303 |