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## 

|for the year|ended 31March|2022||||
|---|---|---|---|---|---|
||||Unrestricted|||
||||funds|Total funds|Total funds|
||||2022|2022|2021|
|||Notes||||
|Income and|endowments|||||
|from:||||||
|Donations|and legacies||48,960|48,960|56,211|
|Total|||48,960|48,960|56,211|
|Expenditure|on:|||||
|Other|||42,521|42,521|42,972|
|Total|||42,521|42,521|42,972|
|Net gains on|investments|||||
|Net income|||6,439|6,439|13,239|
|Transfers<br>between<br>funds||||||
|Net income before other||||||
|gains'(losses)|||6,439|6,439|13,239|
|Other gains and losses||||||
|Net movement<br>in funds|||6,439|6,439|13,239|
|Reconciliation offunds:||||||
|Total funds brought forward|||21,509|21,509|8,270|
|Total funds carried forward|||27,948|27,948|21,509|





## 

## 

|AFMIM UK Portsmouth<br>Assembly<br>Balance Sheet<br>at 31March 2022||||
|---|---|---|---|
|Charity No. 1165249||2022|2021|
|||6||
|Fixed assets||||
|Tangible assets|7|354|472|
|||354|472|
|Current assets||||
|Cash at bank and in hand||27,594|21,037|
|||27,594|21,037|
|Net current assets||27,594|21,037|
|Total assets less current liabilities||27,948|21,509|
|Net assets excluding pension asset or liability||27,948|21,509|
|Total net assets||27,948|21,509|
|The funds ofthe charity||||
|Restricted funds||||
|Unrestricted<br>funds||||
|General funds||27,948|21,509|
|||27,948|21,509|
|Reserves||||
|Totalfunds||27,948|21,509|





## 

## 

## 

|Fund accounting|Fund accounting|Fund accounting|||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted||funds|These are available for use atthe discretion ofthe trustees<br>in furtherance||||||ofthe||
||||general objects ofthe charity.||||||||
|Designated||funds|These are unrestricted<br>funds earmarked<br>by the trustees||for particular||purposes.||||
|Revaluation||funds|These are unrestricted<br>funds which include a revaluation|||reserve representing||||the|
||||restatement<br>ofinvestment<br>assets at their market values.||||||||
|Restricted|funds||These are available for use subject to restrictions<br>imposed|||by the donor||or|through||
||||terms ofan appeal.||||||||
|Income|||||||||||
|Recognition||of|income is included<br>in the Statement ofFinancial Activities|||(SoFA) when||the|charity||
|income|||becomes entitled to, and virtually<br>certain to receive, the||income and the amount of||||||
||||the income can be measured<br>with sufficient reliability.||||||||
|Income with||related|Where income has related expenditure<br>the income and|related expenditure|||||is||
|expenditure|||reported<br>gross in the SoFA.||||||||
|Donations|and||Voluntary<br>income received by way ofgrants, donations|and gifts is included|||||in|the|
|legacies|||the SoFA when receivable<br>and only when the Charity has|||unconditional||entitlement|||
||||to the income.||||||||
|Tax reclaims||on|Income from tax reclaims<br>is included<br>in the SoFAatthe|same time as the|||||||
|donations|and gifts||gift/donation<br>to which it relates.||||||||
|Donated services|||These are only included<br>in income (with an equivalent<br>amount<br>in expenditure)||||||||
|and facilities|||where the benefit tothe Charity is reasonably<br>quantifiable,|||measurable||and|||
||||material.||||||||
|Volunteer|help||The value ofany volunteer<br>help received is not included||in the accounts.||||||
|Investment||income|This is included<br>in the accounts when receivable.||||||||
|Gains/(losses)<br>on|||This includes any gain or loss resulting<br>from revaluing<br>investments<br>to market value||||||||
|revaluation||offixed|at the end ofthe year.||||||||
|assets|||||||||||
|Gains/(losses)<br>on|||This includes any gain or loss on the sale ofinvestments.||||||||
|investment||assets|||||||||





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## 



## 

## 

|2|Statemen|t|of Financial||Activities - prior year||||
|---|---|---|---|---|---|---|---|---|
||||||||Unrestricted||
||||||||funds|Total funds|
||||||||2021|2021|
|Income and endowments||||from:|||||
||Donations||and legacies||||56,211|56,211|
|Total|||||||56,211|56,211|
|Expenditure||on:|||||||
||Other||||||42,972|42,972|
|Total|||||||42,972|42,972|
|Net|income||||||13,239|13,239|
|Net|income before other||||||||
|gains/(losses)|||||||13,239|13,239|
|Other gains and losses:|||||||||
|Net|movement||in funds||||13,239|13,239|
|Reconciliation|||offunds:||||||
|Total funds brought forward|||||||8,270|8,270|
|Total funds carried forward|||||||21,509|21,509|
|3|Income from donations||||and legacies||||
|||||||Unrestricted|Total|Total|
||||||||2022|2021|
|||||||E|f||
||Tithes|||||26,678|26,678|7,287|
||Offering|||||6,943|6,943|24,856|
||HMRC JRS||Grant|||6,880|6,880|14,543|
||Gift Aid|||||8,459|8,459|9,525|
|||||||48,960|48,960|56,211|





## 

|||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|
||||||ZDZZ|2021|
||Employee costs|||25,029|25,029|26,726|
||Motor and travel costs|||1,096|1,096|593|
||Premises costs|||12,850|12,850|12,000|
||Amortisation,<br>depreciation,||||||
||impairment,<br>profit/loss|on||118|118|157|
||disposal offixed assets||||||
||General administrative|costs||2,588|2,588|2,656|
||Legal and professional|costs||840|840|840|
|||||42,521|42,521|42,972|
|5|Net income before transfers||||||
|||||2022||2021|
||This is stated after charging:|||E||E|
||Depreciation<br>ofowned|fixed assets||118||157|
|6|Staff costs||||||
|||||2022||2021|
||Salaries and wages|||19,202||19,202|
||Social security costs|||1,567||3,949|
||Pension costs|||2,352||1,259|
|||||23,121||24,410|
||No employee<br>received|emoluments|in excess off60,000.||||
|7|Tangible fixed assets||||||
||Cost or revaluation||||||
||At 1April 2021||||472|472|
||At 31March 2022||||472|472|
||Depreciation<br>and||||||
||impairment||||||
||Depreciation<br>charge forthe||||||
||year||||118|118|
||At 31March 2022||||118|118|
||Net book values||||||
||At 31March 2022||||354|354|
||At 31March 2021||||472|472|





## 

## 

|||||incoming|||
|---|---|---|---|---|---|---|
|||||resources|||
|||||||At 31|
||||At 1April|(including<br>other<br>gains/losses|Resources<br>expended|Iviarch<br>2022|
||||2021|)|||
|||||6|||
||Restricted funds:||||||
||Unrestricted|funds:|||||
||General funds||21,509|48,960|(42,521)|27,948|
||Total funds||21,509|48,960|(42,521)|27,948|
|9|Analysis ofnet assets between funds||||||
|||||Unrestricted|Restricted||
|||||funds|funds|Total|
|||||||6|
||Fixed assets||||354|354|
||Net current assets|||27,594||27,594|
|||||27,594|354|27,948|
|10|Reconciliation|ofnet debt|||||
|||||||At 31|
|||||At 1April||March|
|||||2021|Cash flows|2022|
|||||6||f|
||Cash and cash|equivalents||21,037|6,557|27,594|
|||||21,037|6,557|27,594|
||Net debt|||21,037|6,557|27,594|
|11|Commitments||||||



## 

|Annual<br>co|mmitments<br>under non-cancellable|operating<br>leases are|as follows:|||
|---|---|---|---|---|---|
|||2022|2022|2021|2021|
|||land and||land and||
|||buildings|Other|buildings|Other|
|||f.||6||
|Operating|leases with expiry date:|||||
|Pension commitments||||||
||||2022||2021|
||||6||f|
|The pension cost charge tothe charity||||||
|amounted|to:||2,352||1.259|





||2022|2021|
|---|---|---|
||f|f|
|Cash flows from operating<br>actirdties|||
|Net income per Statement of Financial Activities|6,439|13,239|
|Adjustments<br>for:|||
|Depreciation<br>of property,<br>plant and equipment|118|157|
|Net cash provided<br>by operating activities|6,557|13,396|
|Net cash from investing<br>activities|||
|Net cash from financing activities|||
|Net increase in cash and cash equivalents|6,557|13,396|
|Cash and cash equivalents<br>atthe beginning ofthe year|21,037|7,638|
|Cash and cash equivalents<br>atthe end ofthe year|27,594|21,034|
|Components<br>ofcash and cash equivalents|||
|Cash and bank balances|27,594|21,037|
||27,594|21,037|





|forthe year ended 3||1M|arch 2022||||
|---|---|---|---|---|---|---|
|||||Unrestricted|||
|||||funds|Total funds|Total funds|
|||||2022|2022|2021|
|||||f||f|
|Income and endowments|||from:||||
|Donations<br>and legacies|||||||
|Tithes||||26,678|26,678|7,287|
|Offerings||||6,943|6,943|24,856|
|HMRC JRSGrant||||6,880|6,880|14,543|
|Gift Aid||||8,459|8,459|9,525|
|||||48,960|48,960|56,211|
|Total income and endowments||||48,960|48,960|56,211|
|Expenditure<br>on:|||||||
|Employee costs|||||||
|Salaries/wages||||19,202|19,202|19,202|
|Employer's<br>NIC||||1,567|1,567|3,949|
|Pension costs||||2,352|2,352|1,259|
|Staff welfare||||308|308||
|Honorarium||||1,600|1,600|2,316|
|||||25,029|25,029|26,726|
|Motor and travel costs|||||||
|Travel and subsistence||||1,096|1,096|593|
|||||1,096|1,096|593|
|Premises costs|||||||
|Rent||||12,850|12,850|12,000|
|||||12,850|12,850|12,000|
|General administrative|||costs,||||
|including<br>depreciation||and|||||
|amortisation|||||||
|Depreciation<br>of||||118|118|157|
|Bank charges||||628|628|628|
|General insurances||||600|6oo|549|
|Software,<br>ITsupport||and related|||||
|costs||||449|||
|Stationery and printing||||80|80||
|Sundry expenses||||119|119||
|Telephone, fax and||broadband||712|712|1,031|
|||||2,706|2,706|2,813|
|Lega I and professiona||Icosts|||||
|Audit/Independent<br>fees||examination||840|840|840|
|||||840|840|840|
|Total ofexpenditure|ofother costs|||42,521|42,521|42,972|
|Total expenditure||||42,521|42,521|42,972|





## 

|Net gains on|investments||||
|---|---|---|---|---|
|Net income||6,439|6,439|13,239|
|Net income before other|||||
|gains/(losses)||6,439|6,439|13,239|
|Other Gains|||||
|Net movement|in funds|6,439|6,439|13,239|
|Reconegiation|offunds:||||
|Total funds brought fonvard||21,509|21,509|8,270|
|Total funds carried forward||27,948|27,948|21,509|