OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-03-31-accounts

Charity Registration No. 1156630

THE NORTHUMBRIA COMMUNITY TRUST

(A CHARITABLE INCORPORATED ORGANISATION) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Secretary

Phoebe Barber-Rowell Rosemary Burke - Secretary Robert Packham (Appointed 27 May 2022) William Seddon - Chair Caroline Taylor - Treasurer Graham Wilson Nicolas Haigh (Appointed 10 March 2023) Rosemary Burke

Senior Management

The Trustees delegate aspects of the day-to-day operations of the charity to the following Overseers (senior staff members)

Catherine Askew
Sarah Hay
Sarah Pillar
Key Advisors Neville Barnes
Sue Pratt
Frank White
Charity number 1156630
Principal address Nether Springs
Croft Cottage
Acton Home Farm
Felton, Morpeth
Northumberland
NE65 9NU
Independent examiner A K Dunn BA (Hons) ACA
St Matthews House
Haugh Lane
Hexham
Northumberland
NE46 3PU
Bankers Unity Trust Bank
4 Brindley Place
Birmingham
B1 2JB

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) CONTENTS

Page
Trustees' report 1 - 5
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 19

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2023

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.

Objectives and activities

The charity's objects are to:

  1. Advance the Christian religion in any part of the world for the benefit of the public through

  2. Holding prayer meetings, lectures and seminars

  3. Producing and/or distributing literature and providing a place of retreat and worship to enlighten others about the Christian religion and to assist people in their spiritual growth; and

  4. Such other means as the Trustees may determine

  5. Further the religious and other charitable work of Christian churches in the United Kingdom

  6. Promote any further charitable purpose for the benefit of the public as the Trustees may determine

The Trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, "Charities and Public Benefit".

The main activities undertaken for the public benefit are as follows:

Achievements and performance

We are grateful for the sustained growth of participation by Companions, Novices and Friends in the life of the Northumbria Community. The financial year 2022-2023 has been one within which we have sought to steward effectively the resources with which we have been entrusted. We have continued to do this by looking towards God for ways of raising ongoing revenue, through plans directed at meeting our purposes and supporting the Community’s financial viability.

We were able to live out of our objectives in the past year by returning to a rhythm of regular retreats at Nether Springs and by developing connections across our dispersed Community network. We observed the challenging effects of the pandemic on denominational churches and surrounding communities, and we noted a greater need for the provision of safe spaces to explore spirituality, along with an opportunity to support exhausted clergy.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Through the time of Lent and the celebration of Easter we:

Through our online and hybrid platforms we:

In our in-person, Dispersed Community Structures we:

Through our Mother House, ‘Nether Springs’ we:

Through our Novitiate Programme we:

Through Resources and Publications we:

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Through staff development we:

Through Communications we:

Financial review

The financial result for the year is a deficit on Unrestricted Funds of £74,306 (2022: surplus of £21,930). As a result, the charity's Unrestricted Funds at March 2023 are £164,025 (2022: £238,331).

The Trustees would like to acknowledge the support provided via regular giving and donations and via the significant use of volunteers, each of which enables work to continue and the fulfilment of the charitable purpose.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.

The charity seeks to retain sufficient Unrestricted Reserves, to cover all known liabilities and to provide for three months' running costs to cover the charity's operational costs in the event of an unforeseen reduction in income. This is estimated as a total requirement of approximately £85,000.

The statement of financial activities shows total unrestricted funds of £164.025 at 31 March 2023 (2022: £238,331. Free unrestricted reserves, defined as total Unrestricted Reserves excluding the value of Fixed Assets, are currently £159,044 (2022: £232,597). The Trustees are satisfied that this level of reserves should enable the charity to continue in operation for the foreseeable future.

This reserves policy is reviewed on an annual basis by the Trustees.

The Trustee Board reviews the major governance, operational and financial risks which the charity faces at its quarterly meetings and confirm that systems have been established to mitigate these risks.

The charity has a risk management strategy in place, which comprises:

The Trustees consider the key risks facing the charity currently to be financial risks arising if the organisation is unable to attract sufficient income (most notably via giving/donations) to realise its planned projects to the scale and quality to which the organisation aspires.

The Trustees have managed the potential impact of these financial risks by ensuring that:

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Plans for next year Infrastructure Development:

Mother House Development:

Online and Dispersed Community Development:

Novitiate Programme Development:

Communications Development:

Resources and Publications Development:

Novitiate Programme Development:

Resources and Publications Development:

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) and, as such, is governed by its Constitution.

The trustees who served during the year and up to the date of signature of the financial statements were: Jayne Bartholomew (Resigned 10 April 2022) Phoebe Barber-Rowell Rosemary Burke - Secretary Robert Packham (Appointed 27 May 2022) William Seddon - Chair Caroline Taylor - Treasurer Graham Wilson Nicolas Haigh (Appointed 10 March 2023)

New Trustees are recruited from amongst the Community's membership. Prospective Trustees take part on a process of application and interview and observe a meeting of the Trustees before being invited to be a Trustee.

The Trustee Board typically meets four times per year face-to-face, and then online as needed.

A significant contribution to the life and work of the Community is made by the many volunteers who staff the retreat and administration centre, lead Community Groups, become part of Community Teams, and generally offer time, energy and resources to fulfil the many activities involved in meeting our charitable objectives.

The trustees' report was approved by the Board of Trustees.

William Seddon - Chair

Chair of Trustees Dated: 3 November 2023

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2023

The trustees 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).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

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

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE NORTHUMBRIA COMMUNITY TRUST

I report to the trustees on my examination of the financial statements of The Northumbria Community Trust (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 that in any material respect:

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 financial statements to be reached.

A K Dunn BA (Hons) ACA

St Matthews House Haugh Lane Hexham Northumberland NE46 3PU

Dated: 3 November 2023

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income and endowments from:
Donations and
legacies
3
282,558
120
Charitable activities
4
28,811
-
Investments
5
1,816
-
Other income
6
56
-
Total income
313,241
120
Expenditure on:
Charitable activities
7
387,547
120
Net (expenditure)/income
for the year/
Net movement in funds
(74,306)
-
Fund balances at 1 April
2022
238,331
-
Fund balances at 31
March 2023
164,025
-		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
282,678
326,689
780
28,811
32,260
-
1,816
69
-
56
280
-
313,361
359,298
780
387,667
337,368
780
(74,306)
21,930
-
238,331
216,401
-
164,025
238,331
-		 Total
2022
£
327,469
32,260
69
280
Donations and
legacies
3
Charitable activities
4
Investments
5
Other income
6
Total income
Expenditure on:
Charitable activities
7
Net (expenditure)/income
for the year/
Net movement in funds
Fund balances at 1 April
2022
Fund balances at 31
March 2023
360,078
338,148
21,930
216,401
238,331

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

All income and expenditure derive from continuing activities.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) BALANCE SHEET

AS AT 31 MARCH 2023

Notes
Fixed assets
Tangible assets
12
Current assets
Stocks
13
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Unrestricted funds		 2023
£
14,874
14,897
143,086
172,857
(13,813)		 £
4,981
159,044
164,025
164,025
164,025		 2022
£
6,641
14,152
218,136
238,929
(6,332)		 £
5,734
232,597
238,331
238,331
238,331

The financial statements were approved by the Trustees on 15 October 2023

William Seddon - Chair Chair of Trustees

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

Charity information

The Northumbria Community Trust is a Charitable Incorporated Organisation (CIO) and, as such, is governed by its Constitution.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

The charity has restricted income funds to account for situations in which a funder requires that a grant must be spent on a particular purpose or where funds have been raised for a specific purpose. The aim and use of each restricted fund is set out in the notes to the financial statements.

All other funds are considered Unrestricted Funds and are available for use at the discretion of the Trustees in furtherance of the general activities of the charity.

1.4 Income

Income is included in the Statement of Financial Activities (SOFA) when entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Such income is only deferred when the donor or funder has specified that the grant or donation can only be used in future accounting periods or where the donor or funder has imposed conditions which must be met before the charity has unconditional entitlement.

Interest receivable on fixed interest securities and bank deposits is included on an accrual basis.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.5 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 are allocated on the portion of the asset’s use.

All expenditure is accounted for on an accrual basis and is recognised when a liability is incurred.

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

IT equipment 33% per annum straight line Fixtures, fittings & equipment 20% per annum straight line Motor vehicles 33% per annum straight line

Assets with a value below £100 are typically not capitalised.

A full year's depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.8 Stocks

Stocks represent materials and publications held for resale and are valued at the lower of cost and net realisable value.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

1 Accounting policies

(Continued)

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13 Taxation

The Northumbria Community Trust is a Charitable Incorporated Organisation and, therefore, is not liable to income tax or corporation tax on income or gains derived from its activities as they fall within the exemptions available.

1.14 Foreign Currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the date of the transaction. Exchange differences are taken into account in arriving at the surplus/deficit.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations - General
Giving
226,002
120
Donations - Planned
Giving
25,410
-
Corona Virus Job
Retention Scheme
-
-
Corona Virus Exceptional
Support
-
-
Gift Aid
31,146
-
282,558
120		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
226,122
240,182
780
25,410
30,403
-
-
5,110
-
-
10,667
-
31,146
40,327
-
282,678
326,689
780		 Total
2022
£
240,962
30,403
5,110
10,667
40,327
327,469

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

4 Charitable activities

Resources
Shipping/Post		 Total Resources
Shipping/Post		 Total
Sales age Fees 2023 Sales age Fees 2022
2023 2023 2022 2022
£ £ £ £ £ £
Sales within
charitable activities 28,804 7 28,811 32,224 36 32,260

5 Investments

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Interest receivable 1,816 69

6 Other income

**Unrestricted ** Unrestricted
funds funds
2023 2022
£ £
Other income 56 280

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

7 Charitable activities

Staff costs
Depreciation and
impairment
Direct project costs
Grant funding of
activities (see note
8)
Support costs
(Overheads and
administration
costs)
Governance costs
Analysis by
fund
Unrestricted funds
Restricted funds		 Direct
project
costs
Overheads and
Administration
Costs
2023
2023
£
£
-
227,982
3,501
-
111,494
-
114,995
227,982
17,400
-
24,794
-
2,496
-
159,685
227,982
159,565
227,982
120
-
159,685
227,982		 Total
2023
£
227,982
3,501
111,494
342,977
17,400
24,794
2,496
387,667
387,547
120
387,667		 Direct
project
costs
Overheads and
Administration
Costs
2022
2022
£
£
-
185,471
3,932
-
110,476
-
114,408
185,471
17,400
-
18,524
-
2,345
-
152,677
185,471
151,897
185,471
780
-
152,677
185,471		 Total
2022
£
185,471
3,932
110,476
299,879
17,400
18,524
2,345
338,148
337,368
780
338,148

Governance costs includes payments in respect of the Independent Examination Fees of £2,040 (2022£2,040).

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

8 Grants payable

Grants to individuals Direct
project
costs
2023
£
17,400
17,400		 Direct
project
costs
2022
£
17,400
17,400

Included within Expenditure on Charitable Activities are grants to individuals in respect of Community Mission totalling £17,400 (2022: £17,400).

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and three were reimbursed travelling expenses of £429 (2022- None).

10 Employees

The average monthly number of employees during the year was:

Advancement of Christian Religion
Employment costs
Wages and salaries (including Freelance Fees)
Social security costs
Other pension costs		 2023
Number
12
2023
£
215,490
9,082
3,410
227,982		 2022
Number
11
2022
£
175,164
7,140
3,167
185,471

There were no employees whose annual remuneration was £60,000 or more.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

12
Tangible fixed assets
IT equipment
Fixtures,
fittings &
equipment
Motor
£
£
Cost
At 1 April 2022
9,834
15,770
Additions
1,620
1,128
Disposals
(2,994)
(1,427)
At 31 March 2023
8,460
15,471
Depreciation and impairment
At 1 April 2022
6,669
13,201
Depreciation charged in the year
2,122
1,379
Eliminated in respect of disposals
(2,994)
(1,427)
At 31 March 2023
5,797
13,153
Carrying amount
At 31 March 2023
2,663
2,318
At 31 March 2022
3,165
2,569
13
Stocks
Publications for resale
14
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income		 vehicles
£
6,499
-
-
6,499
6,499
-
-
6,499
-
-
2023
£
14,874
2023
£
440
2,057
12,400
14,897		 Total
£
32,103
2,748
(4,421)
30,430
26,369
3,501
(4,421)
25,449
4,981
5,734
2022
£
6,641
2022
£
4,156
2,496
7,500
14,152

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

15
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
16
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
423
5,891
1,953
375
5,171
13,813		 2022
£
537
120
113
1,125
4,437
6,332
16
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2022
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2023		 2023
£
5,891
2023
£
5,891
120
(120)
5,891
5,891		 2022
£
120
2022
£
120
900
(780
-
120

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Incoming Resources Balance at Incoming Resources Balance at
resources expended 1 April 2022 resources expended 31 March 2023
£ £ £ £ £ £
Nether Springs
Development 780 (780) - 120 (120) -

The Nether Springs Development relates to the development of the Community's Mother House.

THE NORTHUMBRIA COMMUNITY TRUST (A CHARITABLE INCORPORATED ORGANISATION) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2023

18 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).