Charity no. 1161520 


**Bourne Christian Centre Trustees Annual Report and Unaudited Financial Statements For the year ended 31 March 2023** 




## **Bourne Christian Centre** 

## **Reference and administrative details** 

## **For the year ended 31 March 2023** 

|**Charity number**|1161520||
|---|---|---|
|**Registered office and**|Bourne Chapel||
|**operational address**|Waters Road||
||Kingswood||
||Bristol||
||BS15 8BE||
|**Trustees**|The trustees who|served during the year and up to the date of this|
||report were as follows:||
||C Cox||
||S Edwards||
||R Finlayson||
||S Lee||
||M Southall||
||D Wellington|(resigned 21 June 2023)|
|**Leadership team**|The leaders who held office during the year are:||
||Ben and Joanna Mitchell||
||Mark and Vicky Payton||
||Jon and Julia Pike||
||Mark and Karen Southall||
||Jon Steer||
|**Bankers**|CAF Bank Ltd||
||PO Box 289||
||West Malling||
||Kent||
||ME19 4TA||
|**Independent examiner**|Godfrey Wilson Limited||
||Chartered accountants and statutory auditors||
||5th Floor Mariner House||
||62 Prince Street||
||Bristol||
||BS1 4QD||



1 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

The trustees present their report along with the financial statements of the charity for the year ended 31 March 2023. The financial statements comply with the Charities Act 2011 and 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 income of the charity is below the threshold for a statutory audit to be required. The trustees have therefore opted to have the accounts independently examined fulfilling the requirements of the Charity Commission. 

## **OBJECTIVES AND ACTIVITIES** 

## **Objectives** 

The objectives of the trust are to proclaim and further the Gospel of God concerning his Son Jesus Christ our Lord, the preaching and teaching of the Christian faith and the relief of people in need, hardship or distress. 

When planning the activities to outwork our objectives the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. 

## **Vision** 

The church has a strong and committed congregation and as a group we are keen to find God and outwork his vision for this church: 

## _Rooted in Christ, Growing in love_ 

The leadership see us outworking this through being a ‘deep and wide’ church. We need to get deep as a church in the spirit, the word and love, with a hunger to receive new gifts, to grow in our gifting and to enable others to do the same. Wide is about more than our church, it is about reaching out into the community. Increasingly we want to be a church that: 

_proclaims good news to the poor, binds up the broken hearted, proclaims freedom to the captives and release from the darkness for the prisoners, proclaims the year of the Lord’s favour and the day of the vengeance of our God, comforts all who mourn and provides for those who grieve in Zion._ 

## Isaiah 61:1 

There are three areas that we are focusing on to outwork this vision – celebrating family, engaging community and making Jesus known. 

An important part of outworking our vision is for us to take our place in the body of Christ in Bristol, which we are achieving through our relationship with the Woodlands Group of Churches. 

2 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

## **Public benefit** 

The activities that the charity undertakes to meet its charitable purposes for public benefit are: 

- The provision of Gathered Church services and events to the general public; 

- Local community outreach activities including grants to extended members of the community where a need is identified; 

- The provision of events and activities for children and youth; 

- The provision of counselling and therapy services and family support related activities through Bourne Family Project; 

- The provision of dedicated space in our building for the East Bristol Foodbank; 

- The provision of our halls for regular community NHS ‘Giving Blood’ sessions; 

- Support for Christian overseas missionaries and organisations through Bourne Relief; and 

- Pastoral care to those of any age or background associated with the activities of Bourne Christian Centre and its activities. 

Further details on the activities of the charity and how it has delivered public benefit are described below. 

## **Pastoral Care and Outreach** 

People who come to the church regularly are invited to join a homegroup and the leaders of these groups develop a close relationship with their members, this personal contact enables people to grow in their relationship with God and to deal with problems they are encountering. Where further help is needed to support individuals the leadership of the church become involved. 

The church is involved in outreach through talking to shoppers at Kings Chase Shopping Centre on some Saturday mornings, as well as through the meetings and groups we run. 

Grants are paid at the discretion of the trustees; these grants are for the furtherance of the gospel or for the poor. For an analysis see note 6 in the accounts. 

The church is committed to reaching as many of the local community as possible and this is achieved through advertising our services and other weekly activities at the church and meeting people at the shopping centre. 

## **Gathered Church** 

Meetings where the church gathers are a useful forum to preach the gospel, to help people grow in their relationship with God and are a fundamental part of the church. The church holds the following meetings: 

- Sunday Morning Church meeting, which includes separate groups for children and youth; 

- Prayer and bible study meetings during the week; 

- Home groups at various locations throughout the week; 

- Bi-weekly Fusion youth homegroup at church (Years 6 to 13); and 

- Bourne Youth Club which runs twice a month in the church hall (Years 6 to 13). 

The church also runs a number of groups for the local community: 

- Silver Singers, runs on the first Wednesday of the month for a coffee followed by an hour of singing songs from the 50’s, 60’s and 70’s; 

- Bourne Community Club, runs twice a month with activities, games, tea and cakes and a chance to chat; 

- Bourne Youth Club, runs twice a month for youth in school years 6-11; and 

- Bourne Toddlers, runs weekly during school term-time. 

3 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

We also host a branch of the East Bristol Foodbank from our offices, staffed by volunteers from the churches in Kingswood. We also open our facilities to NHS Blood and Transport to support with their ‘Giving Blood’ sessions. 

## **Volunteers** 

The trustees are incredibly grateful for the volunteers who work within the church. We currently have 63 people who help on a voluntary basis and without them the church would not function. The volunteers are involved in every area of the church, particularly: 

- Running the various Sunday and midweek meetings; 

- Outreach into the community; and 

- General maintenance of the buildings. 

## **Bourne Family Project** 

Our mission is to express Christ’s compassion and love to our community through providing advice, training, resourcing, adult counselling, children’s therapy, and forest school. 

We welcome families and individuals from across Bristol and South Gloucestershire via self-referrals, or through other organisations and services such as GP’s, schools, and nurseries. Whatever their reason for seeking our support, our team of qualified and student therapists help people to: 

- Navigate difficult challenges in life; 

- Process traumatic experiences or overwhelming emotions; 

- Make connections; 

- Increase their sense of worth and confidence; 

- Understand their own path to wellbeing; 

- Feel empowered to make positive changes; 

- Have hope for the future; and 

- Learn new skills. 


The Children’s Creative Therapy is a way for troubled children to process their traumatic experiences, either through talking, or the metaphor of play, helping to make painful memories less intense and increasing resilience. 

The Adult Counselling work in a person-centred way, carefully listening to each person’s story, empowering individuals to help clients understand how their personal history has impacted them, learn their personal triggers, and identify ways to be more resilient. 

We have links with the local health centres and schools enabling us to reach as wide a section of the local community as possible. A small charge is made for our services, but we consider individual’s circumstances to ensure that an inability to pay does not exclude any beneficiaries. 

Sessions are £15 with every session being funded via fees and the Family Fund (regular donations). Therapists discuss fees and slowly reduce the amount requested in small increments if they are unable to pay. Information about personal grants is sent out to those who refer to encourage them to seek funding from other sources if unable to pay. Subsidised clients are given 12-16 sessions - no opportunity for extension. 

4 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

## **Bourne Relief** 

Bourne Relief was established as the fundraising section of the church, with the aim of supporting and enabling those in need wherever they are. The charities we supported were: 

- Removing Obstacles To Education (ROTE); and 

- The Storehouse. 

ROTE is a project founded by two members of the Church congregation Paul and Francesca Meager after spending 2018 in Mozambique serving. The project currently supports 6 boys with their annual school enrolments and have provided them with school uniforms, books, stationary, P.E kits and shoes, as well as items to help them with employment, such as bikes. ROTE has also helped to build brick houses through Iris Ministries’ house building sector, ‘Mercy Ministries.’ Paul and Francesca are returning to Mozambique to continue the work of ROTE. 

The Storehouse was initiated as a response to the increase in hardship we are seeing in Bristol and South Gloucestershire. Our community has been noticeably affected by the rise in heating and electricity bills and many people are struggling to provide enough food and warm clothing for themselves and their families. The Storehouse is intended to ‘Meet the needs of those in need’ and can include helping people with clothing, food, heating, and wellbeing needs. Currently those accessing help from The Storehouse are primarily from Foodbank, Bourne Christian Centre and the clubs run by Bourne Christian Centre. For The Storehouse to run effectively, BCC provides a small storage area in the office kitchen for food and a cupboard for storing clothes in the Upper Hall. The Outreach Leader is also available throughout the week to run the ministry as and when needed. The fundraising is done by means of regular donations, sponsored and social events. 

## **ACHIEVEMENTS AND PERFORMANCE** 

## **The Church** 

On the first Sunday of the month, we hold our Bourne Café: a more informal service in the Lower Hall with space for discussion, cakes, and coffee. This is an opportunity for those who are looking into Christianity to ask questions and find out more about our faith. We also invite those attending groups (Silver Singers, Community Club, Bourne Toddlers, and Bourne Youth Club) to Bourne Café to experience Church in an informal setting. 

## **Children’s and Youth Work** 

We have two classes for children and youth on a Sunday morning, for those walking through to aged eighteen. These classes use age-appropriate material to help them understand more about the Christian faith and to build their relationship with God. 

The Bi-weekly Fusion youth homegroup (Years 6-13) has taken place in one of the youth leaders' homes for the last seven years, with a focus on fellowship and discipleship. From Easter 2023, this group will move to the Church premises due to a change in leader circumstances and we will be taking them through the Youth Alpha course. This course will be open to those from the Bourne Youth Club who have expressed an interest to explore faith further. 

Bourne Youth Club (years 6-13) runs on the first and third Friday. We are currently seeing about 30 children each week, with half of those attending having no other links with our church. Each session includes games, a talk, and some food. It is well supported by volunteers who come and cook the children some food and build relationships with them. 

5 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

## **Bourne Family Project Activities** 

The focus for our services continues to be adult counselling and children’s creative therapies. We recognise the need for a more holistic approach that goes beyond the therapy room so have successfully launched a Forest School Holiday provision and have advertised for Forest School Lead to run a stay and play group as a source of earned income. After a successful Aviva Crowdfunding campaign, we have also trained CAP Money coaches and have run a Cooking Healthily on a Budget Course. 

## **Counselling** 

Our Counselling Service offers one-to-one weekly counselling to adults (over 18). Sessions run three days and one evening a week. The sessions are 50 minutes to 1 hour. The team comprises of two qualified paid counsellors, plus 3 volunteers and 4 students. 

Our Creative Therapy Service continues to offer one-to-one weekly therapy to children aged 4-16. Weekly sessions last for 45 minutes and run four days a week. Each therapist also conducts reviews with parents/carers every 6-8 weeks. We have one qualified volunteer and 6 students. 

At the start of this financial year, we had 100 on the waiting list. After spending time contacting parents, completing Strengths and Difficulties Questionnaires, and contacting schools for SDQs, we have reduced the waiting list to 36. Twenty-two of these have been on the list over a year; this is mostly due to their availability or complexity of the case (social care involvement or an active court case means students cannot take them on). 

We are ensuring that BFP is increasingly sustainable by taking the following steps: 

- Clearer expectations on website, referral forms and information sent out about the overall cost of sessions and our fees; 

- Regular monthly donations are used to subsidise fees (Family Fund). In discussion with therapist, clients can pay less than the £15 but only have 12-16 sessions (no extensions); 

- Ensuring client sessions are only 16 weeks. Extra sessions are up to the discretion of the Manager; 

- Every session must be funded, whether through payments or the Family Fund; 

- Missed session policy introduced; 

- Keeping the waiting list maintained; and 

- Promote Forest School Sessions and Toddler Group activity to diversify our revenue streams. 

6 



Bourne Christian Centre
Report of the trustees
For the
ear ended 31 March 2023
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## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

## Future plans include: 

- Develop Forest School Provision to a toddler group - advert is currently out on website, socials, Woodies Church, and Bristol Youth Ministry Network; 

- Contact local churches for Christian qualified therapists to ask if they are willing to offer some volunteer time with us; 

- Applying for Core Cost grants to help us build reserves; 

- Apply for a multi-year grant to pay for a Creative/Play Therapist; 

- Reapply for Co-op grant; 

- Introduce pay-it-forward where clients can overpay for their sessions and help subsidise other’s sessions; and 

- Look at other sources of passive giving. 

## Income this year: 

- The Co-operative Community Fund for the year bought in £2,757; 

- Aviva Crowd funding brought in £2,342; 

- Toddler group, run by church volunteers and assisted by the Operations Manager, allocates its funds and expenses to BFP; and 

- Amazon Smile brought in around £61 in total before closing (a further £29 still waiting to be transferred). 

We have had an increase in regular monthly donations and some grant income. We have had no face-to-face fundraising occurring this year. 

The card machine will be promoted as the best way to pay to help know exactly what is coming in instead of waiting for monthly updates of online payments and then chasing fees. 

## **Bourne Relief** 

During the early part of the year ROTE was able to support in the building of two houses and funds were forwarded to Iris Ministries to support this. Later in the year Paul and Francesca Meager were able to return to Mozambique for missionary work with WEC International and continue the work of the ROTE project supporting boys with their school education through supplies for school as well as the provision of a homework club. For one school leaver they were able to help him with setting up work to make a living from. During the year £3,930 was sent to Mozambique and spent on ROTE activities. Regular donations in the year amounted to £4,901. 

The Storehouse gives out physical items to people on an occasional basis. Receiving support on a formal weekly basis is not something Storehouse seek to offer. Should it be noticed that someone is depending on Storehouse for regular support, further help and referring them to appropriate professional services would happen immediately. 

The type of help Storehouse can offer is practical help to meet basic needs that affirm human dignity and comply with basic humanitarian rights to such things as food, clothes, warmth, and shelter. Help could include clothing, shoes, food, toiletries, money on an electric card, bedding or if homeless, a tent or booking a space in a night shelter or hostel for up to three nights. Money alone is not directly given. 

8 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

## **Grant making policy** 

Grants are paid to individuals and charities at the discretion of the trustees and in line with the charity’s grant making policy. These grants are for the furtherance of the gospel or for those in need of financial support. Grants paid out in the year amounted to £3,930 (see note 6 in financial statements). 

## **FINANCIAL REVIEW** 

## **Principal funding sources and expenditure Unrestricted funds** 

The unrestricted church income mainly comes from donations made by church members. This is used to support the pastoral work and to meet the costs of holding the various church meetings. 

Fee income from users of the Bourne Family Project is included in unrestricted income and transferred to a designated fund to support the costs of the project. 

To help with routine maintenance and to support the planned renovation of the buildings we have a designated fund for maintenance, with income transferred from unrestricted funds. During the year funds were expended from the maintenance fund to replace a boiler servicing the chapel building. Unused funds are carried forward to enable us to undertake larger maintenance and renovation works. 

Expenditure from unrestricted funds comprises salary costs for our operations and admin staff and expenditure to ensure the operations of our church ministries and Sunday services. 

## **Restricted funds Restricted collections** 

During the year there have been a occasions where church members have been asked to support, or have offered to support, particular projects and so the income for these has been included as restricted collections. The main restricted collections that church members have contributed to are: 

- Overseas mission – for church members who go overseas on mission trips; 

- Building development fund – the buildings need redevelopment to make them more inclusive and accessible and initial thoughts on this have been developed; and 

- Ministries and Outreach leader – specific call on funds to increase the role to support plans of the church to deliver its mission. 

As well as these collections, church members contribute to The Storehouse and Bourne Family Project. 

Donations to our building funds continue and have begun to be drawn upon as we begin phase 1 of our building plans to which include installing a lift in the chapel. 

The ministries and outreach leader funds are drawn upon each month to support the payment of this role’s salary. 

## **Policy on reserves** 

The trustees have examined the requirement for free reserves and consider that a level of three to six months general expenditure would be adequate. At the year end this would be between £23,082 and £46,174 compared to free reserves of £37,376 which equates to 4.9 months. 

9 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

The charity is also building up a designated maintenance fund so that we should have funds available for routine maintenance and to cover any major work that may be required. To support our building project the charity has a building fund and unspent funds are carried forward each year to support the financial resources required to deliver this project. 

The trustees consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. For this reason, the accounts have been prepared on the going concern basis. 

## **THANK YOU** 

We are very appreciative of the grant funders that have supported us this year and would like to thank: 

- The Co-operative Community Fund; 

- Aviva Crowd funding; and 

- Amazon Smile. 

We would like to thank the church members for their support and all the work they do to outwork the church vision. They support us in a variety of ways; including: 

- Practical ways through volunteering; 

- Through prayer for all our ministries; 

- Financial giving to support both the general work of the church and specific ministries; and 

- Fundraising to support our ministries. 

## **STRUCTURE GOVERNANCE AND MANAGEMENT** 

Bourne Christian Centre is a registered charity and uses the names of Bourne Christian Centre, Bourne Family Project, Bourne Relief, Bristol Homeless Outreach (now renamed The Storehouse) for the various parts of its work. 

## **Governance** 

Bourne Christian Centre is led by the Leadership Team and Trustees. The Leadership team have responsibility for the spiritual direction and vision. The Trustees have legal responsibility for the charity and seek to support the outworking of the Leadership team’s vision and direction in accordance with the charity’s constitution and relevant laws and regulations. 

The two teams meet during the year to discuss plans and direction or where need arises to discuss specific topics. 

## **Trustees** 

The trustees and leaders who held office during the year, or currently hold office are set out on page 1 of the accounts. 

All the trustees held office throughout the year, except where stated, and no remuneration has been paid to any trustee. 

New trustees are appointed by the existing trustees, to bring the appropriate balance of experience and skills. Induction training is provided by the existing trustees, and further third-party training is provided as appropriate. 

10 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

## **Governing document** 

The charity is a Charitable Incorporated Organisation, governed by a constitution dated 23 February 2015 and is a registered charity, registered in England and Wales. 

## **Involvement with other charities** 

Rob Scott-Cook of Woodlands Group of Churches provides the Leaders of the church with support and spiritual oversight, through the building of relationship and communication. 

## **Risk management** 

The trustees review the major risks the charity faces on a regular basis and have identified the following risks: 

Financial sustainability – the trustees believe that maintaining the reserves at the agreed level, combined with our forecasting and monthly scrutiny of management accounts, will provide sufficient resources in the event of adverse conditions. For more details of the reserves policy see note on page 9. 

Safeguarding – the church undertakes a significant amount of work with children and young people and ensuring their safety in our care is paramount. The church safeguarding procedure and policy is based on Churches Child Protection Advisory Service template and is reviewed regularly. 

Health and Safety – the trustees continue to review our policies and procedures and perform risk assessments for events held during the year. 

Reputational risk – the trustees review the impact on reputation that any activity we undertake may have and seek to take appropriate mitigating action, as necessary. 

A risk review is ongoing and we continue to look to reconsider our points of risk and ensure appropriate mitigations are in place where required to safeguard the sustainability and assets of the trust. 

## **STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES** 

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to: 

- Select suitable accounting policies and then apply them consistently; 

- Observe the methods and principles in the Charities SORP; 

- ▪ Make judgements and accounting estimates that are reasonable and prudent; 

- State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

11 



## **Bourne Christian Centre** 

## **Report of the trustees** 

## **For the year ended 31 March 2023** 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which 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 constitution. The trustees 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 trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Members of the charity have no liability to contribute to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. 

## **Independent examiners** 

Godfrey Wilson Limited were re-appointed as independent examiners to the charity during the year and have expressed their willingness to continue in that capacity. 

Approved by the trustees on 17 July 2023 and signed on their behalf by 

## S. l. Edwards 

Simon Edwards, Trustee 

12 



## **Independent examiner's report** 

## **To the trustees of** 

## **Bourne Christian Centre** 

I report to the trustees on my examination of the accounts of Bourne Christian Centre (the CIO) for the year ended 31 March 2023, which are set out on pages 14 to 31. 

## **Responsibilities and basis of report** 

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

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

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

- (1) accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 

- (2) the accounts do not accord with those records; or 

- (3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 

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. 

## Laura May Richards 

## Date: 17 July 2023 **Laura Richards ACA Member of the ICAEW** 

For and on behalf of: 

## **Godfrey Wilson Limited** 

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD 

13 



## **Bourne Christian Centre** 

## **Statement of financial activities** 

## **For the year ended 31 March 2023** 

|Note<br>**Income from:**<br>Donations and gifts<br>3<br>Charitable activities<br>4<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Charitable activities:<br>Gathered Church<br>Pastoral and Outreach<br>Bourne Family Project<br>Overseas mission<br>**Total expenditure**<br>5<br>**Net income / (expenditure)**<br>Transfers between funds<br>**Net movement in funds**<br>7<br>**Reconciliation of funds:**<br>Total funds brought forward<br>**Total funds carried forward**|Restricted<br>Unrestricted<br>£<br>£<br>37,046<br>70,985<br>1,988<br>23,342<br>17<br>501<br>39,051<br>94,828<br>15,875<br>74,505<br>861<br>1,672<br>12,421<br>29,578<br>4,009<br>-<br>33,166<br>105,755<br>5,885<br>(10,927)<br>(5,033)<br>5,033<br>852<br>(5,894)<br>34,886<br>407,179<br>35,738<br>401,285|**2023**<br>**Total**<br>**£**<br>**108,031**<br>**25,330**<br>**518**<br>**133,879**<br>**90,380**<br>**2,533**<br>**41,999**<br>**4,009**<br>**138,921**<br>**(5,042)**<br>**-**<br>**(5,042)**<br>**442,065**<br>**437,023**|2022<br>Total<br>£<br>115,200<br>57,583<br>9<br>172,792<br>80,587<br>1,881<br>87,326<br>15,626<br>185,420<br>(12,628)<br>-<br>(12,628)<br>454,693<br>442,065|
|---|---|---|---|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts. 

14 



## **Bourne Christian Centre** 

## **Balance sheet** 

## **As at 31 March 2023** 


**----- Start of picture text -----**<br>
2023 2022<br>Note £ £ £<br>Fixed assets<br>Tangible assets 10 349,516 345,597<br>Current assets<br>Debtors 11 3,114 3,237<br>Cash at bank and in hand 91,157 103,759<br>94,271 106,996<br>Liabilities<br>Creditors: amounts falling due within 1 year 12 (6,764) (10,528)<br>Net current assets 87,507 96,468<br>Net assets 13 437,023 442,065<br>Funds 14<br>Restricted funds 35,738 34,886<br>Unrestricted funds<br>Designated funds 363,909 363,480<br>General funds 37,376 43,699<br>Total charity funds 437,023 442,065<br>**----- End of picture text -----**<br>


Approved by the trustees on 17 July 2023 and signed on their behalf by 

## S. l. Edwards 

Simon Edwards, Trustee 

15 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

**1. Accounting policies** 

## **a) Basis of preparation** 

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 

Bourne Christian Centre 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 note. 

## **b) Going concern basis of accounting** 

- The accounts have been prepared on the assumption that the charity is able to continue as a going concern. The charity holds unrestricted, general reserves of £37,376 and designated reserves held in net current assets, that can be drawn down if necessary, of £14,393, without impacting restricted funds. The cash balance is £91,157. The trustees therefore consider that the charity has sufficient unrestricted reserves and cash flow to continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved. 

## **c) Income** 

- Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably. 

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. 

## **d) Donated services and facilities** 

- Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised. 

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 

## **e) Interest receivable** 

- Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank. 

16 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **1. Accounting policies (continued)** 

## **f) Funds accounting** 

- Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. 

## **g) Expenditure and irrecoverable VAT** 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 

Expenditure is analysed as follows: 

## **Gathered Church** 

This includes the cost of running the meetings to proclaim the gospel, including the Sunday morning meeting, mid-week meetings for youth etc. and costs of the Bourne Chapel and items necessary to hold meetings. 

## **Pastoral and Outreach Costs** 

This includes expenses for the pastoral team, outreach and grants made by the church to support charities and individuals including those working overseas. 

## **Bourne Family Project** 

This is the cost of the work we do to support families including counselling, children’s creative therapies and group work. 

## **Overseas Mission** 

This includes the distribution of sponsorship and donations made to Bourne Relief for overseas projects. 

## **Support Costs** 

These are costs incurred to support the activities within the church and includes salaries, insurance and banking. Support costs are allocated to activities based on the proportion of direct activity costs. 

## **Governance Costs** 

This includes costs incurred in respect of constitutional and statutory matters including the independent examination costs. 

17 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

**1. Accounting policies (continued)** 

## **h) Allocation of support and governance costs** 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis, which is an estimate of resources used in each activity: 

||**2022**|2021|
|---|---|---|
|Raising funds|**0.0%**|0.0%|
|Gathered Church|**72.6%**|68.5%|
|Pastoral and Outreach|**2.4%**|1.9%|
|Bourne Family Project|**24.8%**|29.3%|
|Overseas Mission|**0.2%**|0.3%|



## **i) Tangible fixed assets** 

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: 

|Freehold buildings|2% straight line|
|---|---|
|Fixtures and fittings:||
|PA equipment|10% straight line|
|Other|25% straight line|



Items of equipment are capitalised where the purchase price exceeds £500. 

## **j) Debtors** 

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 

## **k) Cash at bank and in hand** 

Cash at bank and cash 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. 

## **l) Creditors** 

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. 

## **m) Financial instruments** 

The charity 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 recognised at amortised cost using the effective interest method. 

18 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **1. Accounting policies (continued)** 

## **n) Pension costs** 

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA. 

## **o) Accounting estimates and key judgements** 

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. 

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation rates as described above. 

## **2. Prior period comparatives: statement of financial activities** 

|**Income from:**<br>Donations and gifts<br>Charitable activities<br>Investments<br>**Total income**<br>**Expenditure on:**<br>Charitable activities:<br>Gathered Church<br>Pastoral and Outreach<br>Bourne Family Project<br>Overseas mission<br>**Total expenditure**<br>**Net movement in funds**|Restricted<br>£<br>£<br>38,655<br>76,545<br>33,596<br>23,987<br>-<br>9<br>72,251<br>100,541<br>11,161<br>69,426<br>5<br>1,876<br>55,801<br>31,525<br>15,530<br>96<br>82,497<br>102,923<br>(10,246)<br>(2,382)<br>Unrestricted|2022<br>Total<br>£<br>115,200<br>57,583<br>9<br>172,792<br>80,587<br>1,881<br>87,326<br>15,626<br>185,420<br>(12,628)|
|---|---|---|



19 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **3. Income from donations and gifts** 

|Gathered Church<br>Bourne Family Project<br>Overseas Mission<br>**Total income from donations and gifts**<br>**Prior period comparative:**<br>Gathered Church<br>Bourne Family Project<br>Overseas Mission<br>**Total income from donations and gifts**<br>**4.**<br>**Income from charitable activities**<br>Gathered Church:<br>Room hire and rent<br>Other income<br>Bourne Family Project:<br>Grants<br>Fees<br>**Total income from charitable activities**|Restricted<br>£<br>£<br>22,785<br>70,985<br>9,313<br>-<br>4,948<br>-<br>37,046<br>70,985<br>Restricted<br>£<br>£<br>17,385<br>76,545<br>16,369<br>-<br>4,901<br>-<br>38,655<br>76,545<br>Restricted<br>£<br>£<br>-<br>9,525<br>-<br>1,089<br>1,988<br>-<br>-<br>12,728<br>1,988<br>23,342<br>Unrestricted<br>Unrestricted<br>Unrestricted|**2023**<br>**Total**<br>**£**<br>**93,770**<br>**9,313**<br>**4,948**<br>**108,031**<br>2022<br>Total<br>£<br>93,930<br>16,369<br>4,901<br>115,200<br>**2023**<br>**Total**<br>**£**<br>**9,525**<br>**1,089**<br>**1,988**<br>**12,728**<br>**25,330**|
|---|---|---|



20 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **4. Income from charitable activities (continued)** 

|**Prior period comparative:**<br>Gathered Church:<br>Room hire and rent<br>Bourne Family Project:<br>Grants<br>Fees<br>**Total income from charitable activities**|Restricted<br>£<br>£<br>-<br>11,200<br>33,596<br>-<br>-<br>12,787<br>33,596<br>23,987<br>Unrestricted|2022<br>Total<br>£<br>11,200<br>33,596<br>12,787<br>57,583|
|---|---|---|



21 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

|**5.**<br>**Total expenditure**<br>Staff costs (note 8)<br>Grants payable (note 6)<br>Premises costs<br>General expenses<br>Insurance<br>Accountancy<br>Legal and professional<br>Depreciation<br>**Sub-total**<br>Allocation of support and governance costs<br>**Total expenditure**|Gathered<br>Church<br>£<br>29,498<br>-<br>14,169<br>9,916<br>-<br>-<br>-<br>13,427<br>67,010<br>23,370<br>**90,380**|Pastoral<br>and<br>Outreach<br>£<br>-<br>-<br>-<br>1,764<br>-<br>-<br>-<br>-<br>1,764<br>769<br>**2,533**|Bourne<br>Family<br>Project<br>£<br>27,588<br>-<br>-<br>6,421<br>-<br>-<br>-<br>-<br>34,009<br>7,990<br>**41,999**|Overseas<br>Mission<br>£<br>-<br>3,930<br>-<br>-<br>-<br>-<br>-<br>-<br>3,930<br>79<br>**4,009**|Support and<br>governance<br>costs<br>£<br>11,824<br>-<br>6,246<br>7,197<br>3,216<br>2,220<br>1,505<br>-<br>32,208<br>(32,208)<br>**-**|**2023 Total**<br>**£**<br>**68,910**<br>**3,930**<br>**20,415**<br>**25,298**<br>**3,216**<br>**2,220**<br>**1,505**<br>**13,427**<br>**138,921**<br>-<br>**138,921**|
|---|---|---|---|---|---|---|



Total governance costs were £2,220 (2022: £2,040). 

22 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

|**5.**<br>**Total expenditure**<br>**Prior period comparative**<br>Staff costs (note 8)<br>Grants payable (note 6)<br>Premises costs<br>General expenses<br>Insurance<br>Accountancy<br>Legal and professional<br>Depreciation<br>**Sub-total**<br>Allocation of support and governance costs<br>**Total expenditure**|Gathered<br>Church<br>£<br>22,513<br>-<br>17,507<br>9,545<br>-<br>-<br>-<br>11,482<br>61,047<br>19,540<br>80,587|Pastoral<br>and<br>Outreach<br>£<br>-<br>-<br>-<br>1,349<br>-<br>-<br>-<br>-<br>1,349<br>532<br>1,881|Bourne<br>Family<br>Project<br>£<br>70,827<br>-<br>-<br>8,026<br>-<br>-<br>-<br>113<br>78,966<br>8,360<br>87,326|Overseas<br>Mission<br>£<br>-<br>15,530<br>-<br>-<br>-<br>-<br>-<br>15,530<br>96<br>15,626|Support and<br>governance<br>costs<br>£<br>11,054<br>3,905<br>7,424<br>3,003<br>2,040<br>1,102<br>28,528<br>(28,528)<br>-|2022 Total<br>£<br>104,394<br>15,530<br>21,412<br>26,344<br>3,003<br>2,040<br>1,102<br>11,595<br>185,420<br>-<br>185,420|
|---|---|---|---|---|---|---|



23 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 


**----- Start of picture text -----**<br>
For the year ended 31 March 2023<br>6. Grants payable<br>2023 2022<br>£ £<br>Grants to individuals (2023: 8, 2022: 8) 3,868 550<br>Grants to organisations:<br>Overseas mission:<br>IRIS Pemba 62 2,680<br>Gifts of Love International - 12,300<br>3,930 15,530<br>7. Net movement in funds<br>This is stated after charging:<br>2023 2022<br>£ £<br>Depreciation 13,427 11,595<br>Operating lease payments 2,113 2,484<br>Trustees' remuneration Nil Nil<br>Trustees' reimbursed expenses Nil Nil<br>Independent examiner's remuneration:<br> Independent examination (including VAT) 2,220 2,040<br>8. Staff costs and numbers<br>Staff costs were as follows:<br>2023 2022<br>£ £<br>Salaries and wages 67,169 96,819<br>Pension costs 1,741 2,744<br>-<br>Redundancy costs 4,831<br>68,910 104,394<br>**----- End of picture text -----**<br>


No employee earned more than £60,000 during the year. 

The key management personnel of the charitable company comprise the trustees and the leadership team. All key management personnel work in a voluntary capacity. 

24 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **8. Staff costs and numbers (continued)** 

|Family support<br>Gathered Church<br>Support<br>Average head count|**2023**<br>**No.**<br>**4**<br>**1**<br>**2**<br>**7**|2022<br>No.<br>8<br>1<br>2<br>11|
|---|---|---|



## **9. Taxation** 

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. 

## **10. Tangible fixed assets** 

|**Cost**<br>At 1 April 2022<br>Additions in year<br>Disposals in year<br>At 31 March 2023<br>**Depreciation**<br>At 1 April 2022<br>Charge for the year<br>Depreciation on disposals<br>At 31 March 2023<br>**Net book value**<br>**At 31 March 2023**<br>At 31 March 2022|**Freehold**<br>**land and**<br>**buildings**<br>**£**<br>518,251<br>5,033<br>-<br>523,284<br>177,267<br>8,381<br>-<br>185,648<br>**337,636**<br>340,984|**Fixtures**<br>**and**<br>**fittings**<br>**£**<br>86,125<br>12,313<br>(10,351)<br>88,087<br>81,512<br>5,046<br>(10,351)<br>76,207<br>**11,880**<br>4,613|**Total**<br>**£**<br>**604,376**<br>**17,346**<br>**(10,351)**<br>**611,371**<br>**258,779**<br>**13,427**<br>**(10,351)**<br>**261,855**<br>**349,516**<br>345,597|
|---|---|---|---|



25 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **11. Debtors** 

|Prepayments<br>Income tax recoverable<br> **Creditors : amounts due within 1 year**<br>Accruals<br>Other taxation and social security|**2023**<br>**£**<br>**1,861**<br>**1,253**<br>**3,114**<br>**2023**<br>**£**<br>**5,866**<br>**898**<br>**6,764**|2022<br>£<br>1,783<br>1,454<br>3,237<br>2022<br>£<br>9,491<br>1,037<br>10,528|
|---|---|---|



## **12. Creditors : amounts due within 1 year** 

## **13. Analysis of net assets between funds** 

|Tangible fixed assets<br>Current assets<br>Current liabilities<br>**Net assets at 31 March 2023**<br>**Prior year comparative**<br>Tangible fixed assets<br>Current assets<br>Current liabilities<br>**Net assets at 31 March 2022**|£<br>-<br>35,738<br>-<br>**35,738**<br>£<br>-<br>34,886<br>-<br>34,886<br>Restricted<br>funds<br>Restricted<br>funds|£<br>349,516<br>14,393<br>-<br>**363,909**<br>£<br>345,597<br>17,883<br>-<br>363,480<br>Designated<br>funds<br>Designated<br>funds|General<br>funds<br>£<br>-<br>44,140<br>(6,764)<br>**37,376**<br>General<br>funds<br>£<br>-<br>54,227<br>(10,528)<br>43,699|**Total**<br>**funds**<br>**£**<br>**349,516**<br>**94,271**<br>**(6,764)**<br>**437,023**<br>Total<br>funds<br>£<br>345,597<br>106,996<br>(10,528)<br>442,065|
|---|---|---|---|---|



26 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **14. Movements in funds** 

|**Restricted funds**<br>Restricted Church Funds:<br>Building Fund<br>Overseas Mission Fund<br>Poor Fund<br>Ministries and Outreach leader<br>The Storehouse<br>Bourne Relief:<br>Overseas projects<br>Storehouse<br>Bourne Family Project:<br>Donations and fundraising<br>Aviva wellbeing grant<br>Grant - Quartet Foundation<br>Souter Trust grant<br>**Total restricted funds**<br>_Designated funds:_<br>Fixed assets fund<br>Maintenance fund<br>Bourne Family Project<br>_Total designated funds_<br>General funds<br>**Total unrestricted funds**<br>**Total funds**<br>**Unrestricted funds**|At 1 April<br>2022<br>£<br>14,533<br>786<br>1,144<br>625<br>1,897<br>5,043<br>-<br>9,219<br>-<br>353<br>1,286<br>34,886<br>345,597<br>17,883<br>-<br>363,480<br>43,699<br>407,179<br>442,065|Income<br>£<br>7,534<br>-<br>-<br>15,250<br>-<br>4,919<br>46<br>9,313<br>2,342<br>(353)<br>-<br>39,051<br>-<br>8,265<br>12,768<br>21,033<br>73,795<br>94,828<br>133,879|£<br>-<br>-<br>-<br>(15,875)<br>-<br>(4,009)<br>(861)<br>(10,959)<br>(654)<br>-<br>(808)<br>(33,166)<br>(13,427)<br>(1,365)<br>(21,768)<br>(36,560)<br>(69,195)<br>(105,755)<br>(138,921)<br>Expenditure|£<br>(5,033)<br>-<br>(1,144)<br>-<br>(1,897)<br>-<br>3,041<br>-<br>-<br>-<br>-<br>(5,033)<br>17,346<br>(10,390)<br>9,000<br>15,956<br>(10,923)<br>5,033<br>-<br>Transfers<br>between<br>funds|**At 31**<br>**March**<br>**2023**<br>**£**<br>**17,034**<br>**786**<br>**-**<br>**-**<br>**-**<br>**5,953**<br>**2,226**<br>**7,573**<br>**1,688**<br>**-**<br>**478**<br>**35,738**<br>**349,516**<br>**14,393**<br>**-**<br>**363,909**<br>**37,376**<br>**401,285**<br>**437,023**|
|---|---|---|---|---|---|



27 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **14. Movements in funds (continued) Purposes of restricted funds** 

## Building Fund 

Our buildings need major renovation to make them more accessible and inclusive, so a building fund has been established to finance this work. Following work on the flat roof and part of the roof over the Chapel we have started the preparatory work for the installation of a lift to access the first floor of the Chapel. 

## Overseas Mission Fund 

The overseas mission fund includes donations towards the costs of individuals going overseas on mission work. 

## Poor Fund 

Funds donated to help support those in financial need in the church. This fund has been merged with Storehouse and transferred to the umbrella of Bourne Relief. 

## Ministries and Outreach leader 

It was decided that we needed more support for the Ministries and Outreach in the church and so a paid role was created to provide this. In order to support the funding of the role the church members were asked if they would agree to provide donations towards this. The donations are used to support the cost of this role with the remainder funded from unrestricted funds. 

## Overseas projects 

Funds donated and fundraising to support projects in Mozambique and Guatemala. Grants are then made to the individuals and projects that are supported. 

## The Storehouse 

This fund is used to help the poor and those in need with clothing, food and heating. This has been transferred to the umbrella of Bourne Relief. 

## Bourne Family Project: 

The Bourne Family Project supports families in the local area. The project receives donations and grants towards its work and these funds are kept separately and spent in accordance with the funders’ specifications. The specific restricted funds within the Bourne Family Project are: 

▪Fundraising – donations and fundraising events specifically to support the project; 

- Aviva grant for wellbeing – grant to help improve people’s wellbeing, specifically for running courses to help with budget management and cooking on a budget; 

- Quartet foundation – grant to cover a speech and language therapist. An initial grant was received for the calendar year 2019 and a second grant has been received for 2020. Due to Covid this service was suspended for a time and we were not able to complete the project. The remaining funds were returned to the Quartet Foundation as per the terms of the grant; and 

- Souter Trust – this covers the initial costs of setting up a Forest School. It will be used to cover the costs of level 3 qualification in Forest School and first aid qualifications as well as for staff hours and resources for the project. 

28 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **14. Movements in funds (continued) Purposes of designated funds (continued)** Fixed assets fund 

The fixed assets are held in a designated fund with the cost of additions funded by a transfer from unrestricted funds. Lift building works during the year were paid for via the church building fund, reflected as a transfer to fixed assets. 

## Maintenance fund 

As well as the building work there is maintenance needed to the building and so the charity has a maintenance fund. This is funded through transfers of unrestricted income, any excess in the maintenance fund will be used for the renovation. 

## Bourne Family Project 

The church transfers unrestricted income to cover some of the costs of Bourne Family Project, this includes fees paid by users of the project and a contribution from church funds. 

## **Transfers between funds** 

The Storehouse and Poor funds were merged and transferred to the Bourne relief umbrella. 

The church purchased a new boiler in the year, funded in part via a transfer of £10,390 from the maintenance fund. 

The church capitalised costs of £5,032 towards installing a lift, these were financed by a transfer from the restricted building fund to the fixed assets fund. 

The church supports salaries for the Bourne Family Project via a transfer of £9,000 from unrestricted funds. 

29 



## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **14. Movements in funds (continued)** 

|**Prior year comparative**<br>**Restricted funds**<br>Restricted Church Funds:<br>Building Fund<br>Bristol Homeless Outreach<br>Overseas Mission Fund<br>Poor Fund<br>Ministries and Outreach leader<br>The Storehouse<br>Bourne Relief - Overseas Projects<br>Bourne Family Project:<br>Donations and fundraising<br>Grant - Children in Need<br>Grant - Aviva creative therapy<br>Grant - Aviva adult counselling<br>Grant - Quartet Foundation<br>Souter Trust grant<br>**Total restricted funds**<br>_Designated funds:_<br>Fixed assets fund<br>Maintenance fund<br>Bourne Family Project<br>_Total designated funds_<br>General funds<br>**Total unrestricted funds**<br>**Total funds**<br>**Unrestricted funds**|At 1 April<br>2021<br>£<br>6,185<br>2,340<br>786<br>1,144<br>2,124<br>-<br>15,768<br>9,069<br>2,016<br>2,025<br>1,772<br>1,903<br>-<br>45,132<br>357,192<br>9,693<br>1,345<br>368,230<br>41,331<br>409,561<br>454,693|Income<br>£<br>8,348<br>-<br>-<br>-<br>8,962<br>75<br>4,901<br>16,369<br>31,055<br>-<br>-<br>-<br>2,541<br>72,251<br>-<br>11,200<br>12,787<br>23,987<br>76,554<br>100,541<br>172,792|£<br>-<br>-<br>-<br>-<br>(10,461)<br>(518)<br>(15,626)<br>(16,219)<br>(33,071)<br>(2,025)<br>(1,772)<br>(1,550)<br>(1,255)<br>(82,497)<br>(11,595)<br>(3,010)<br>(23,132)<br>(37,737)<br>(65,186)<br>(102,923)<br>(185,420)<br>Expenditure|£<br>-<br>(2,340)<br>-<br>-<br>-<br>2,340<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>9,000<br>9,000<br>(9,000)<br>-<br>-<br>Transfers<br>between<br>funds|At 31<br>March<br>2022<br>£<br>14,533<br>-<br>786<br>1,144<br>625<br>1,897<br>5,043<br>9,219<br>-<br>-<br>-<br>353<br>1,286<br>34,886<br>345,597<br>17,883<br>-<br>363,480<br>43,699<br>407,179<br>442,065|
|---|---|---|---|---|---|



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## **Bourne Christian Centre** 

## **Notes to the financial statements** 

## **For the year ended 31 March 2023** 

## **15. Operating lease commitments** 

The charity had operating leases at the year end with total future minimum lease payments as follows: 

|Amount falling due:<br>Within 1 year<br>Within 1 - 5 years|**2023**<br>**£**<br>**998**<br>**499**<br>**1,497**|2022<br>£<br>2,484<br>5,954<br>8,438|
|---|---|---|



## **16. Related party transactions** 

Trustees and connected persons donated, before gift aid, £23,253 (2022: £18,515) to the charity during the year. There were no other related party transactions. 

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