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2021-12-31-accounts

Page
Trustees'
annual
report
Independent
examiner's
report
to the trustees
Statement
offinancial activities
Statement offinancial
position
Notes to the financial statements
The following
pages do not form part of
the financial statements
Detailed statement
offinancial
activities 17
Notes to the detailed statement offinancial activities

Reference and administrative Reference and administrative Reference and administrative details
Registered charity name Empart (UK)
Charity registration number 1163285
Principal office 24 Dacre Street
Morpeth
Northumberland
NE61 1HW
The trustees
P C Van Haaster
IJ Bott
W Turner
M Burton (Appointed 21 May 2021)
Independent examiner Michael W Reed
Russell House
Greenwell
Road
Alnwick
Northumberland
NE66 1HB

2021 2020
Unrestricted Restricted
funds funds Total funds Total funds
Note 8 6 6 F
Income and endowments
Donations
and legacies
4 16,122 61,865 77,987 81,898
Other trading
activities
5 1,018 1,018
Other income 6 15,932 15,932 20,952
Total income 33,072 61,865 94,937 102,850
Expenditure
Expenditure
on raising funds:
Costs of other trading activities 7 7,569 7,569 4,115
Expenditure
on charitable
activities 8,9 14,833 61,865 76,698 76,269
Other expenditure 12 9,690 9,690 17,157
Total expenditure 32,092 61,865 93,957 97,541
Net income and net movement in funds 980 980 5,309
Reconciliation
offunds
Total funds brought
forward
11,396 11,396 6,087
Total funds carried forward 12,376 12,376 11,396

2021 2020
Note
Fixed assets
Tangible fixed assets 17 743 1,096
Current assets
Stocks 18 1,968 2,342
Debtors 19 953 1,441
Cash at bank and in hand 43,514 45,333
46,435 49,116
Creditors: amounts falling due within one year 20 34,802 38,816
Net current assets 11,633 10,300
Total assets less current liabilities 12,376 11,396
Net assets 12,376 11,396
Funds ofthe charity
Unrestricted
funds
12,376 11,396
Total charity funds 21 12,376 11,396

Unrestricted Restricted Total Funds
Funds Funds 2021
F 8 5
Donations
Donations 16,122 61,865 77,987
Unrestricted Restdicted Total Funds
Funds Funds 2020
5 5 F
Donations
Donations 17,943 63,956 81,898
5. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
5 5
Fundraising events 1,018 1,018

6. Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
f
Funds
f
2020
f.
Donated goods 15,932 15,932 20,952 20,952
7. Costs ofother trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
f
Funds
f
2020
F
Costs of other trading activities-
Staging events 7,569 7,569 4,115 4,115
8. Expenditure
on
charitable activities by fund type
Unrestricted Restricted Total Funds
Funds
f.
Funds
f
2021
The advancement of religion. 31,518 31,518
The prevention
or relief ofpoverty.
4,530 4,530
Toadvance education. 20,933 20,933
The relief offinancial
need and suffering
among
victims of natural or other kinds ofdisaster. 4,884 4,884
Support costs 14,833 14,833
14,833 61,865 76,698
Unrestricted Restricted Total Funds
Funds
f
Funds
f
2020
f
The advancement of religion. 47,963 47,963
The prevention
or relief of poverty.
210 210
Toadvance education. 1,915 1,915
The relief offinancial need and suffering among
victims of natural or other kinds ofdisaster. 13,868 13,867
Support costs 12,314 12,314
12,314 63,956 76,269

Activities
undertaken Total funds Total fund
directly Support costs 2021 2020
E F E
The advancement of religion. 31,518 13,635 45,153 59,437
The prevention
or
relief of poverty. 4,530 4,530 210
Toadvance education. 20,933 20,933 1,915
The relief offinancial need and
suffering
among victims of natural
or
other kinds ofdisaster. 4,884 4,884 13,867
Governance costs 1,198 1,198 840
61,865 14,833 76,698 76,269

10. Analysis ofsup port costs
Analysis of
support costs
activity 1 Total 2021 Total 2020
E E F
Staff costs 3,407
Premises 2,897 2,897 2,814
Communications and IT 1,813 1,813 2,701
General office 8,411 8,411 1,960
Support costs - Other costs 514 514 592
13,635 13,635 11,474
11. Analysis ofgrants
2021 2020
E E
Grants to institutions
Grants to an institution 70,000 37,470
Total grants 70,000 37,470

Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
E E E F
Consultancy 9,690 9,690 17,157 17,157

13. Net income Net income Net income
Net income is stated after charging/(crediting):
2021 2020
E F
Depreciation oftangible fixed assets 538 416
14. Independent examination fees
2021 2020
E F
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,200 840

Tangible fixed assets
Fixtures and
fittings
E
Cost
At 1 January 2021 1,653
Additions 220
Disposals (198)
At 31December 2021 1,675
Depreciation
At1 January2021 557
Charge for the year 538
Disposals (163)
At 31December 2021 932
Carrying
amount
At 31 December 2021 743
At 31 December 2020 1,096

18. Stocks
2021 2020
E E
Donated goods for distribution 1,968 2,342
19. Debtors
2021 2020
E
Prepayments and accrued income 953 1,441
20. Creditors: amounts falling due within one year
2021 2020
6 E
Trade creditors 4,913 1,152
Accruals and deferred income 29,889 37,664
34,802 38,816

At
At 31 December
1 January2021 Income Expenditure 2021
E E E E
General funds 11,396 33,072 (32,092) 12,376
At
At 31 December
1 January 2020 Income Expenditure 2020
6 6 E
General funds 6,087 38,895 (33,586) 11,396
Restricted funds
At
At 31 December
1 January 2021
E
Income
E
Expenditure
E
2021
f
Restricted fund 61,865 (61,865)
At
At 31 December
1 January 2020 Income Expenditure 2020
E E E
Restricted fund 63,956 (63,956)

Analysis of net as sets between funds
Unrestricted Restricted Total Funds
Funds Funds 2021
E.
Tangible fixed assets 743 743
Current assets 46,435 26,689 73,124
Creditors less than 1 year (34,802) (26,689) (61,491)
Net assets 12,376 12,376
Unrestricted Restricted Total Funds
Funds Funds 2020
F
Tangible fixed assets 1,096 1,096
Current assets 12,293 36,823 49,116
Creditors less than 1 year (1,993) (36,823) (38,816)
Net assets 11,396 11,396

2021 2020
8 6
Income and endowments
Donations and legacies
Donations 77,987 81,898
Other trading activities
Fundraising
events
1,018
Other income
Donated goods 15,932 20,952
Total income 94,937 102,850
Expenditure
Costs ofother trading activities
Purchases 886
Advertising 6,683 4,115
7,569 4,115
Expenditure
on charitable
activities
Wages and salaries 3,407
Rent 1,848 1,892
Entertaining 105
Light and heat 231 226
Stripe processing fees 204 181
Insurance 280 280
It software consumables 1,776 2,701
Loss on disposal offixed assets 37
Travel expenses 514 472
Legal and professional fees 1,198 855
Telephone 231 226
Other office costs 7,976 1,553
Depreciation 538 416
Aid and development 9,414 14,077
Community
transformation
team 8,880 9,557
Education
and residential
hostel 20,933 1,915
Transformation
services
22,638 38,406
76,698 76,269
Other expenditure
Consultancy 9,690 17,157
Total expenditure 93,957 97,541

2021 2020
E 6
Costs ofother trading activities
Costs ofother trading activities - Staging events
Fund raising events 886
Advertising 6,683 4,115
7,569 4,115
Costs ofother trading activities 7,569 4,115

2021 2020
6 5
Expenditure
on charitable
activities
The advancement
of religion.
Activities undertaken directly
Community
transformation
teams 8,880 9,557
Transformation
centres
22,638 38,406
31,518 47,963
Support costs
Salaries 3,407
Rent 1,848 1,892
Entertainment 105
Light & heat 231 226
Stripe processing fees 204 181
Insurance 280 280
It sofhvare and consumables 1,776 2,701
Loss on diposal offixed assets 37
Travel expenses 514 472
Legal and professional fees 15
Telephone 231 226
Office costs 7,976 1,553
Depreciation 538 416
13,635 11,474
The prevention
or relief of
poverty.
Activities undertaken diractiy
Aid and development (4,530) (210)
Toadvance education.
Activities undertaken direcVy
Schools and educational 20,933 1,915
The relief offinancial need and suffering among victims of natural or other kinds of disaster.
Activities undertaken direcVy
Aid and development 4,884 13,867
Governance costs
Governance costs - accountancy fees 1,198 840
Expenditure
on charitable
activities 76,698 76,269