## ## |||||||||||FINANCIAL REVIEW Reserves policy||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Briefstatement
ofthe charity's
policy on reserves|||||||||The Charity's
financial
position:|||||||| |||||||||||The Charity
is working
towards
achieving
a reserve cover oftwo years' operating||||||costs.| |||||||||||The Charity is also working
towards
acquiring
more properties
from|which||the community|||| |||||||||||can be better served.||||||| |||||||||||The Charity's
financial
position: This is now being meticulously
built|carefully|||keeping||| |||||||||||costs to the minimum,
without
compromising
the quality ofservices|rendered|||at||| |||||||||||approximately
the same level of incoming
resources generated.||||||| |||||||||||Principal
funding
sources.
The charity's
principal
funding
is through||members'|||voluntary|| |||||||||||contributions
and donations.||||||| |||||||||||Cross Boarder Activity:||||||| |||||||||||The cross-border
activity refers only to the branch
in Scotland with|estimated|||12.5'/o of||| |||||||||||the whole activities ofthe Harvest Chapel international-UK.||||||| |||||||||||Risk Management:||||||| |||||||||||The trustees
have a duty to identify and review the risks to which the||charity||is|exposed|| |||||||||||and to ensure appropriate
controls are in place to provide reasonable||assurance||||against| |||||||||||fraud and error.||||||| |||||||||||The trustees
confirm that considerations
have been given to the major risks to|||||which the|| |||||||||||charity is exposed and that systems
have been designed
and established|||to|mitigate||| |||||||||||those risks.||||||| |Details ofany|||funds materially|||||in||||||||| |deficit||||||||||||||||| |Further financial|||||review|details||(Optional||information)||||||| |You|may choose||||to include||additional|||Financial
Review:||||||| |information,||where|||relevant||about:|||The total incoming
resources has increased
by about
1 '/o to 8234,444 in|||2022||as|| |~|the charity's|||principal||sources||of||compared
to F232,907 in 2021.||||||| |~|funds (including
any fundraising);
how expenditure
has supported
key objectives ofthe charity;||||||||the|The total resources expended
increased
by about 42.57'/o to F187,849 in
compared
to F131,755 in 2021.|||2022|||as| |~|investment||policy and objectives|||||||The net surplus decreased
by to F46,595 in 2022 as compared
to F101,152 in 2021.||||||| ||including|any||ethical||investment||||||||||| ||policy adopted.|||||||||Total reserves for the year under review increased
by about 12.32 '/o||to F424,838 in 2022||||| |||||||||||as compared
to F378,243 in 2021.||||||| |||||||||||The Charity's
financial
position: This is now being meticulously
built|carefully|||keeping||| |||||||||||costs to the minimum,
without
compromising
the quality ofservices|rendered|||at||| |||||||||||approximately
the same level of incoming
resources generated.||||||| |||||||||||Principal
funding sources. The charity's
principal
funding
continues|to be||members'|||| |||||||||||voluntary
contributions
and donations.||||||| |||||||||||CROSS BORDER ACTIVITY The cross-border
activity refers only to||the|branch|||in| |||||||||||Scotland
with estimated
12.5'/o ofthe whole activities ofthe Harvest||Chapel Intemational-||||| |||||||||||UK.||||||| ||||~
~
~
~ 0|||| |---|---|---|---|---|---|---| |Report to the trustees/
members of|||,,"**.**". 'Ii'y NR .4i'.
Harvest Chapel
International
- UK|||| |On accounts for the year|||Charity no|1164948/SC047001||| |||ended|31 December 2022
(ifany)|||| |Set out||on pages|1 - 9|||| ||||I report to the trustees
on my examination
ofthe accounts ofthe above|||| ||||charity ("the Trust")for the year ended 31/12/2022|||| |Responsibilities||and|As the charity's trustees,
you are responsible
for the preparation
ofthe|||| |basis ofreport|||accounts
in accordance
with the requirements
of the Charities Act 2011|||| ||||("the Act").|||| ||||I report
in respect of my examination
ofthe Trust's accounts carried out|||| ||||under section 145ofthe 2011Act and
in carrying
out my examination,||I|| ||||have followed
all the applicable
Directions
given by the|Charity Commission||| ||||under section 145(5)(b)ofthe Act.|||| |Independent|||[The charity's gross income exceeded f250,000 and
I am qualified
to|||| |examiner's|statement||undertake
the examination
by being a qualified
member|ofACCA.||| ||||I have completed
my examination.
I confirm that no material
matters
have|||| ||||come to my attention
in connection
with the examination|(other than that||| ||||disclosed
below *) which gives me cause to believe that in, any material|||| ||||respect:|||| ||||~
the accounting
records were not kept in accordance
with section||130|| ||||ofthe Charities Act; or|||| ||||~
the accounts
did not accord with the accounting|records; or||| ||||~
the accounts
did not comply with the applicable
requirements|||| ||||concerning
the form and content ofaccounts 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
ofthe accounts to be reached.|||| ||||*Please delete the words in the brackets ifthey do not|apply.||| |||Signed:|Date:|01/10/2023||| |||Name:|Johnson
Akpebu|||| |Relevant professional||||||| |qualification(s)||or body|Fellow —Association
ofChartered
Certified Accountant|- FCCA||| |||(ifany):||||| ## |Harvest Chapel|international|- UK|Chant|No||1164948/SC047001|1164948/SC047001| |---|---|---|---|---|---|---|---| ||||Corn|an|No|CE005919|| ||Annual
accounts for the|||||eriod|| |Period start date||01/01/2022||||Period end
date,|31/12/2022| ## ||||||0Z|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||8C||Restricted|||||| |Recommended
categories|||by activity|||' Unrestricted,
funds|income
funds|'|Endowment,
funds,
f|Total funds
f.|.|Prior year
funds| |Income (Note 3)||||||F01|F02||F03|F04|I|F05| |Income and endowments||from:||||||||||| |Donations
and legacies|||||~'S01|234,444||||||232,907| |Charitable
activities|||||S02|||||||| |Other trading
activities|||||S03|||||||| |Investments|||||S04|||||||| |Separate material
item ofincome|||||S05|||||||| |Other|||||S06|||||||| |Total|||||S07|234,444||||234,444||232,907| |Expenditure
(Notes 6)||||||||||||| |Expenditure
on:||||||||||||| |Raising funds|||||S08|41,606||||||16,857| |Charitable
activities|||||S09|48,333||||48,33.3||34,472| |Separate material expense|item||||S10|61,288||||61,288||45,869| |Other|||||S11|36,622||||36,622||34,557| |Total|||||S12|187,849||||187,849||131,755| |Net income/(expenditure)||||before tax for||||||||| |the reporting
period|||||S13|46,595||||46,595||101,152| |Tax payable|||||S14|||||||| |Net income/(expenditure)|||after tax|||||||||| |before investment|gains/(losses)||||S15|46,595||||||10'I,152| |Net gains/(losses)
on||||||||||||| |investments|||||S16|||||||| |Net income/(expenditure)
Extraordinary
items|||||S17
S18|46,595||||46,595||101,152| |Transfers
between|funds||||S19|||||||| |Other recognised|gains/(losses):|||||||||||| |Gains and losses on revaluation||offixed assets for the||||||||||| |charity's
own use|||||S20|||||||| |Other gains/(losses)|||||S21|||||||| |Net movementin
funds|||||S22|||||||101,152| |Reconciliation
of||||||||||||| |funds:||||||||||||| |Total funds brought
forward|||||S23|378,243||||||277,091| |Total funds carried forward|||||S24|424,838||||||378,243| |||||~
~
~
~|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 2||||Accounting
policies|||||||||| |2.2 INCOME|||||||||||||| |Recognitlon|ofincome|||These are included
in the Statement
of Finanaal
Activities (SoFA) when.|||||||||| |||||~
the charity becomes entitled
to the resources;
I ~
it is more likely than not that the trustees
will receive the resources|||'Yes*||No|'|||N/a| |||||i~
the monetary
value can be measured
with sufficient
reliabiTity|||||||||| |||||iThere has been no offsetting ofassets and liabilities, or income and expenses,
unless|||Yes*|i|No||||N/a*| |||||',required
or permitted
by the FR S 102SORP or FRS 102.|||||||||| |Grants and|donations|||Grants and donations
are only included
in the SoFA when the general
income
recognition
criteria are met (5.10to 5.12FRS102SORP).|||Yes'||No*||||N/a*| |||||In the case of performance
related grants,
income must only be recognised
to the extent
-ithat the charity has provided
the specified goods or services as entitlement
to the grant|||, Yes'||No*||||N/a*| |||||I only occurs when the performance
related conditions are met (516FRS 102 SORP).|||||||||| |||||i I egacies are included
in the SOFA when receipt is probable,
that is, when there has|||||||||| |Legacies||||Ibsen grant of probate, the executors have sstabkshed
that there are sufficient assets in
the estate and any conditions
attached
to ths legacy ars either within the control ofthe|||, Yea*||No*||||N/a*| |||||Icharity or have been met.|||||||||| ||||||||'Yes*||No*||||N/a'| |Government|||grants|, Ths charity has received government
grants
in the reporting
period|||||||||| |Tsx reclaims|||on|Gift Aid receivable
is included
in income when there is a valid declaration
from ths donor
Any Gift Aid amount
recovered on a donation
is considered
to be part ofthat gift and is||'|'Yes*,||No*||||N/a*| |donations|and gifts|||, treated ss an addition
to the same fund as the initial donation
unless the donor or the|||||||||| |||||terms ofths appeal have specified otherwise.|||||||||| |Contractual
performance||income and
related||I This is only included
in the SoFA once the chanty has provided
the related goods or
services or met the performance
related conditions.|||'Yes*|'|No||'||N/a| |grants|||||||||||||| ||||||||;Yes"||No'||'||bulla*| |Donated goods||||Donated goods are measured
at fair value (the amount
for which the asset could be
exchanged)
unless impractical
to do so.|||||||||| |||||The cost of any stock ofgoods donated
for distribution
to beneficiaries
is deemed to be|||'iYes*||No'||||N/a*| |||||the fair value ofthose gifts at the time of their receipt and they are recognised
on receipt.|||||||||| |||||In the reporting
period
in which the stocks are distnbuted,
they are recognised as an|||||||||| |||||expense at the carrying
amount
of the stocks at distnbution.|||||||||| |||||Donated goods for resale sre measured
at fair value on initial recognition,
which is the
, expected proceeds from sale less the expected costs of sale, and recognised
in 'Income
from other trading
actwities'
with the corresponding
stock recognised
in the balance|||Yes*||No*||||N/a*| |||||'sheet.
On its sale the value of stock is charged against 'Income from other trading|||||||||| |||||activities'
and the proceeds from
sale are also recognised as 'Income from other trading|||||||||| |||||activities'.|||||||||| |||||Goods donated
for on-going use by the charity ars recognised as tangible
fixed assets|||Yes*||No*||||N/a*| |||||iand included
in the SoFA as incoming
resources when receivable.|||||||||| |||||Gifts in kind for use by the chanty ars included
in the SoFA as income from donations|||Yes*||No*||||N/a*| |||||when receivable.|||||||||| |Donated services and||||Donated services and facilities are included
in the SOFA when recewed at the value|of||Yea*||NO*||||N/a*| |facilities||||the gift to the charity provided the value of the gift can be measured
reliably|||||||||| |||||Donated services and facilities that are consumed
immediately
are recognised ss income|||Yes*||No*||||N/a| |||||with an equivalent
amount recognised as an expense under the appropriate
heading|in||||||||| |||||the SOFA|||||||||| ||||||||.Yes*||No'||||N/a*| |Supportcosts||||The charity has incurred
expenditure
on support costs.|||||||||| |Volunteer|help|||The value of any voluntary
help received is not included
in the accounts but is described
in the trustees'
annual
repoh.|||, Yes'||No,||||N/a*| |Income from|||interest,|This is included
in the accounts when receipt is probabls
and the amount
receivable|can||Yes*|'|No*||||N/a*| |royalties and|||dividends|'be measured
reliably.|||||||||| |Income from|||membership|'Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations|||Yes*||No*|||'|N/a*| |aubscrlptlons||||and Legacies.|||||||||| |||||Membership
subscriptions
which gives a member the right to buy sennces or other|||Yes*||No*||||N/a*| |||||benefits are recognised as income earned
from the provision
ofgoods and services as|||||||||| |||||, income from charitable
actwities|||||||||| |Settlement
claims|ofinsurance|||Insurance
claims are only included
in the SoFA when the general
income recognition
cntena are met (5 10to 5.12FRS102SORP) snd are included as an item of other
income
in the SoFA.|||'Yea*||No||||N/a*| |Investment
losses|gains and|||This includes
any realised or unrealised
gains or losses on the sale of investments
and
any gain or loss resulting
from revaluing
investments
to market value at the end of the|||Yes*||No*||||N/a*| |||||year|||||||||| |2.3EXP|E|N|DITURE||AND LIABILITIES||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||—
-+||| ||||||Liabilities are recognised
where
it is more kkely than not that there is a legal or||||'|Yes*|No*||Nla'| |Liability|recognltlon|||i constructive
obligation
committing
the charity to pay out resources
and the amount
obligation
can be measured
with reasonable
certainty||ofthe||'|,||||| |Governance
costs||and support;||Support costs have been allocated between
governance
costs and other support.
'
, Governance
costs comprise
all costs involving
public accountability
of the charity and its||||||Yes*|No'|'|N/a*| ||||||compliance
vnth regulation
and good practice.||||||||| ||||||Support costs inaude central functions
and have been allocated to activity cost||||||||| ||||||categories
on a basis consistent
with the use of resources,
eg allocating
property costs|||||Yes*|No||N/a*| ||||||by floor areas, or per capita, staff costs by the time spent and other costs by their usage||||||||| |Grants with performance|||||Where the charity gives a grant with conditions
for its payment
being a specific level of||||||||| |conditions|||||service or output to be provided,
such grants are only recognised
in the SoFA once|the|||'
,|Yes'|No*||N/a*| |||||',recipient of the grant has provided
the speafied service or output|||||||||| |Grants payable without
performance
conditions|||||Where there are no conditions
attaching
to the grant that enables the donor charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be|to|||iYes*,||No*||N/a'| ||||||recognised.||||||||| |Redundancy||cost|||The charity made no redundancy
payments
dunng the reporting
penod||||'Yes*||No*|I|Nla*| |Deferred income|||||No material
item of deferred
income has been included
in the accounts|||||Yes*|No*||N/a*| |Creditors|||||The charity has creditors which are measured
at settlement
amounts
less any trade
discounts|||||Yes*|No'||N/a| |Provisions|for||liabilities||iA liability is measured
on recognition
at its historical cost and then subsequently
measured
at the best estimate ofthe amount
required
to settle the obligation at the|||||Yes*|No*||N/a*| |||||,
,reporting
date|||||||||| |Basicfinancial
instruments|||||iThe chanty accounts for basic finanaal
instruments
on initial recognition as per
paragraph
10.7 FRS102SORP. Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.|||||Yes*|No*||N/a*| |2.4ASSETS|||||||||||||| |Tangible fixed|||assets for||These are capitalised
if they can be used for more than one year, and cost at least||||||||| |use by charity||||||||||Yes*|No*||Nla*| ||||||They are valued at cost.||||||||| ||||||The depreciation
rates and methods
used are disclosed
in note 14.||||||||| |Intangible|fixed assets||||The chanty has intangible
fixed assets, that is, non-monetary
assets that do not have
'physical substance
but are identifiable
and are controlled
by the charity through
custody|||||Yes*|No*||N/a*| ||||||or legal rights.
The amortisation
rates and methods
used are disclosed
in note 15||||||||| ||||||They are valued at cost.|||||Yes*|No*,||N/a*| |Heritage assets||||The charity has heritage assets, that is, non-monetary
assets with histonc,
arbstic,
scientific, technological,
geophysical
or environmental
qualities
that are held
and
l maintained
pnnapally
for their contribution
to knowledge
and culture
The depreciation|||||,'Yes*||No*||N/a'| |||||'|rates and methods
used as disdosed
in note 16.||||||||| ||||||||||,Yea'||No'||Nla'| ||||||They are valued at cost.||||||||| ||||||Fixed asset investments
in quoted shares, traded bonds and similar investments
are||||||||| |Investments|||||valued
at initially at cost and subsequently
at fair value (their market value) at the year||||i|Yes|No*||N/a| ||||||end.
The same treatment
is appked to unsated
investments
unless fair value cannot be||||||||| |||||i|measured
reliably
in which case it is measured
at cost less impairment.||||||||| ||||||investments
held for resale or pending
their sale and cash and cash equivalents
with a||||i|Yes|No',||N/a"| |||||imatunty
date of less than
1 year are treated as current asset investments|||||||||| |Stocks and|work in||||Stocks held for sale as part of non-chantable
trade are measured
at the lower or cost or|||||Yes'|No'|'|Nla| |progress|||||net realisable
value||||||||| |||||,|Goods or services provided as part ofa charitable
activity are measured
at net realisable|||||YeS*|No*||Nla*| ||||||value based on the service potential
provided
by items ofstock||||||||| ||||||Work in progress
is valued at cost less any foreseeable
loss that is likely to occur on the|||||Yes*|No'|'|N/a*| |||||,|contract.||||||||| ||||||Debtors (including
trade debtors and loans recewable) are measured
on initial||||||||| |Debtors|||||recognition
at settlement
amount
after any trade discounts
or amount advanced
by the|||||Yes'|No*||N/a'| ||||||charity.
Subsequently,
they are measured
at the cash or other consideration
expected to||||||||| ||||||be received.||||||||| |Current asset|||||The charity has investments
which
it holds for resale or pending
their sale and cash and
cash equivalents
with a maturity
date less than one year. These include cash on deposit||i||Yes*||No*||Nla*| |investments|||||and cash equivalents
with a maturity
of loss than one year held for investment
purposes||||||||| ||||||rather than to meet short-term
cash commitments
as they fall due||||||||| ||||||||||Yes*||No||N/a*| ||||||They are valued at fair value except where they qualify as basic financial
instruments.||||||||| |POLICIES|ADOPTED||||||||||||| |ADDITIONAL|||TO OR||||||||||| |DIFFERENT||FROM|||||||||||| |THOSE ABOVE|||||||||||||| |||||||||||~|'||~||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note 3|||||Income||||||||||||||| |||||||||||||||,|Restricted|I|||| ||||||||||||||'|Unrestricted|income|'|Endowment||| |||||||Analysis of|||income|||||funds|funds||funds|Total funds|Pdor year| |||||||||||||||||||K|| |Donations|||Donations||and
ifts|||||||||369,625|||||232,907| |and legacies:|||Gift Aid||||||||||||||||| ||||Le acies||||||||||||||||| ||||General|grants provided||||by||government/other|||||||||| ||||charities||||||||||||||||| ||||Membership|||subscriptions|||and|||sponsorships|||||||| ||||which are||in substance|||donations|||||||||||| ||||Donated||oods, facilities||||and|||services|||||||| ||||Other||||||||||||||||| ||||||||||||||Total|369,625||||369,625|232,907| |Charitable|||Charitable|||activities|||||||||||||| |activities:|||||||||||||||||||| ||||Other||||||||||||||||| ||||||||||||||Total||||||| |Other trading|||||||||||||||||||| |activities:|||||||||||||||||||| ||||Other||||||||||||||||| ||||||||||||||Total||||||| |Income from|||Interest|income|||||||||||||||| |investments:|||Dividend||income||||||||||||||| ||||Rental and|||leasin|income||||||||||||| ||||Other||||||||||||||||| ||||||||||||||Total||||||| |Separate|||||||||||||||||||| |material|item||||||||||||||||||| |of income|||||||||||||||||||| ||||||||||||||Total||||||| |Other:|||Conversion|||ofendowment||||funds|||into income||||||| ||||Gain on disposal of a tangible|||||||||fixed asset held|||||||| ||||for charit||'s own use||||||||||||||| ||||Gain on||disposal ofa programme||||||||related||||||| ||||investment||||||||||||||||| ||||Royalties||from the||exploitation|||||of|intellectual||||||| ||||ro ert||ri|hts|||||||||||||| ||||Other||||||||||||||||| ||||||||||||||Total||||||| |TOTAL INCOME||||||||||||||369,625||||369625|232907| |Other information:|||||||||||||||||||| |All income||in the prior year was unrestricted|||||||||except for:||||||||| |(please provide description||||||and amounts)|||||||||||||| |Where any endowment||||fund is converted|||||into||income in the||||||||| |reporting||period, please||give the reason||||for||the conversion.|||||||||| ||||||||~|~
~|~||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Note|6|||Expenditure|||||||||||||||||| ||||||||||This||year||||||Last||year||| ||||||||||Restricted|||||||'|Restricted||||| ||||Analysis||||, Unrestricted,
funds||income
funds'||,|Endowment
funds,|~|Total funds|i Unrestricted
funds|i
'|income
funds|~
l|Endowment
funds|'|Total funds| |Expenditure||on raisin||funds:|||||||||||||||||| |Incurred
seeking donations||||||||41,606||||||41,606|16,857||||||16,857| |Total|expenditure||on raising funds|||||41,606||||||41,606|16,857||.||||16,857| |Expenditure||on charitable|||activities:||||||||||||||||| |Charitable
activities||||||||48,333||||||48,333|34,472||||||34,472| |Total|expenditure||on charitable|||activities|||||||||||||||| |||||||||48333||||||48,333|34472||||||34,472| |Separate material|||item|ofexpense|||||||||||||||||| |Separate material|||item ofexpense|||||61,288||||||61,288|45,869||||||45,869| |Total||||||||61,288||||||61,288|||||||45,869| |Other|||||||||||||||||||||| |De reciation||||||||21,387||||||21,387|23,606||||||23,606| |Loan|Interest|||||||14,734||||||14,734|10,451||||||10,451| |Accountanc||fee||||||500||||||500|500||||||500| |Total|other expenditure|||||||36,622|||||||||||||| |TOTAL EXPENDITURE||||||||187,849||||||187,849|131,755||||||131,755| |Other|information:||||||||||||||||||||| |Analysis of||expenditure||on charitable|||activities||||||||||||||| ||||||||||This||year||||||Last||year||| ||Activity||or programme||||Activities
undertaken
directly||Grant
funding
of
activities|||Support
Costs||year|Activities
undertaken
directly||Grant
funding of
activities||Support
Costs||Total last
year| |Activit|1||||||||||||||||||||| |Activit|2||||||||||||||||||||| |Other|||||||||||||||||||||| |Total|||||||||||||||||||||| |Note 10.1 Fees for examination|ofthe||| |---|---|---|---| |Please provide details ofthe amount paid for|||| |||This|Last| |||year|year| |Independent
examiner's
fees||500|500| |Assurance
services other than|independent||| |Tax advisory fees|||| |Other fees (for example: financial advice,|||| |Note 14||Tangible fixed|assets|assets|assets||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Please complete this|note ifthe charity has a~n||||tangible fixed assets||||||||||||| |14.1 Cost or valuation|||||||||||||||||| ||Freehold
land 8||Other land|||6||Plant,||machinery||and|Fixtures, fittings and||||Total| |||buildings||buildings|||||motor||vehicles||equipment||||| |At Ihe beginning
of||500,000||||||||||||68,029|||| |the year|||||||||||||||||| |Additions||225,000||||||||||||20,623|||| |Revaluations|||||||||||||||||| |Disposals|||||||||||||||||| |Transfers|||||||||||||||||| |At end ofthe year|||||||||||||||||| |14.2Depreciation
and|impairments||||||||||||||||| |**Baaia|SL Or RB(Straight||||SLor RB|||||SL|or RB||SLor RB|||SLor RB|| ||Line or Reducing||||||||||||||||| |||Balance)|||||||||||||||| |"Rate||2%|||||||||||20%||||| |At beginning
ofthe||30,000||||||||||||54,216|||| |year|||||||||||||||||| |Dispossis|||||||||||||||||| |Depreaaiion||14,500||||||||||||6,887|||| |Impairment|||||||||||||||||| |Transfers*|||||||||||||||||| |At end ofthe year|||||||||||||||||| |14.3Net book value|||||||||||||||||| |Nei book value at the||470,000|||||||||||||||| |beginning
ofthe year||||||||||||||||'|'| |Nei book value at the||.
680,500||||||||||||27;84S|.||708,04SS| |end of the year|||||||||||||||||| |14.4 Impairment|||||||||||||||||| |This year: Please provide s description|||ofthe events|||and|||||||||||| |circumstances
that led||to the recognition|or|reversal||ofan|||||||||||| |impairment
loss.|||||||||||||||||| |Last yesrr
Please provide a descrtption|||ofthe events|||and|||||||||||| |circumstances
that led||to the recognition|or|reversal||ofan|||||||||||| |impairment
loss.|||||||||||||||||| |14.5 Revaluation|||||||||||||||||| |ifan accounting
policy||ofrevaluation is|adopted, please provide:||||||||||This year||'|Last year|| |the effective date of|the revaluation||||||||||||||||| |the name ofindependent||valuer, ifapplicable|||||||||||||||| |the methods applied|snd significant assumptions||||||||||||||||| |the carrying amount|that would have been recognised had||||||I||||||||||| |the assets been cerned||under the cost model.|||||||||||||||| |14.6 Other disclosures|||||||||||||||||| ||||||||||||||This year|||Last year|| |(if
Please state the amount ofborrowing|||costs,ifany, capitalised|||||||in|the||||||| |construction
oftangible||fixed assets and the||capitalisation|||rate||used.||||||||| |(gJ
Please provide the||amount ofcontractual|||commitments|||for|the acquisition||||||||| |oftangible fixed assets.|||||||||||||||||| |(fii)
Details ofthe existence and carrying amounts ofproperty,|||||||||plant||and||||||| |equipment
to which the||charity has restricted|||title or|that are||pledged|||ss||||||| |securtty for liabilities.|||||||||||||||||| |* The "transfers" row is for movements
between|||||fixed asset categories||||||||||||| |Pleaseindicate
the method ofde reciation 5||||deietin||the method|||nota||licabie|SL|= sirai hi(inc|RB = reducin||balance. Also|| |||~|~|~||||||| |---|---|---|---|---|---|---|---|---|---|---| |Note 20
Creditors|and|accruals||||||||| |Please complete this noteif the charity||has|any creditors oraccruals.|||||||| |20.1 Analysis ofcreditors||||||||||| |||||Amounts|falling|due|Amounts|falling due after||| |||||within one year|||more|than|one|year| |||||This year|Last|year|This year||Last year|| |Accruals for grants payable||||||||||| |Bank loans and overdrafts||||40,980||20,400|435,669|||305,832| |Trade creditors||||||||||| |Payments
received on account for|contracts|||||||||| |or performance-related
grants||||||||||| |Accruals and deferred
income||||500||500||||| |Taxation and social security||||||||||| |Other creditors||||||||||| |||Total||||26,900||||305,832| |20.2 Deferred income||||||||||| |Please complete this note ifthe charity||has|deferred|||||||| |||||This year||||Last year||| |Please explain the reasons
why income||is||||||||| |deferred.||||||||||| |Movement in deferred income account|||||||This year||Last year|| |||||||||||E| |Balance at the start ofthe reporting|period|||||||||| |Amounts
added
in current period||||||||||| |Amounts
released to income from|previous||periods|||||||| |Balance at the end ofthe reporting|period|||||||||| |Note|24
Cash at bank and|in hand||| |---|---|---|---|---| ||||This year|Last year| |Short|term cash investments|(less than 3months||| |Short|term deposits|||| |Cash|at bank and on hand||193,939|221,162| |Other||||| |Total|||||