COMPASS CHURCH WELLINGBOROUGH
Trustees, Annual Report
for the year ended 31 Ortober 2021
The trustees present their report with the financial statements of the tharity for the year
ended 31 Ortober 2021. The trustees have adopted the provision5 ofthe Statement of
Recommended Practice {SORPI 'Accounting and Reporting by Charities,.
Reference and Administrative details
Charity Name:
Compass Church Wellingborough
Charity Registration Number:
1166118
Charitvs Principal Address:
18 Third Avenue
Wellingborough
Northants
NN9 STY
Trustees:
Mr Paul Cooper
Mr lan Askew
Mr Kyle McGilley
(Chairman)
{Treasurerl
{Secretaryl
Independent Examiner:
Mr Neil Gray ACA
8 KinEmaker Way
Northampton
NN4 8QL
Bankers:
Natwest
41 Weston Favell Centre
Northampton
NN3 8JZ
Structure. Governance and Management
Governing Document
The charity is controlled by its Eoverning document, Foundation Constitution {17 March
20161, and constitutes a Charitable Incorporated Organisation I"ClO"I.
Structure and Management
Overall responsibility for the church lies with the trustees of whom there are three including
the Pastor who, along with an elder. are responsible for overseeing the church. These two
bodies, trustees and eldership. while being two distintt groups have a number of common
members and between them have a common goal between them and are responsible for
the formulating and implementation of policies designed to further the objectives of the
church. The power forthe appointment or removal of trustees lies with the Trustees
themselves.
Page I
Trustee Selertion Methods
Trustees are appointed by a resolution passed at a properly convened meeting of the charity
trustees. Trustees are selected from within the Church'5 membership. The criteria for
choosing trustees are their commitment to the Church and the usefulness of their
professional expertise to the Church.
Objectives and Activities
Objectives
To advance the Christian faith for the public benefit. in particular but not exclusively by all or
any of the following mean5:
To facilitate the establishment of a local church which seeks to be a benefit to, and positive
influence on, the local community by spreading the gospel of Jesus Christ through
evangelism and advancement of the Christian faith.
To provide and maintain premises and facilities for the church to meet for worship, religiou5
instrurtion and teachin8, and other related activities.
To assemble regularly for Sunday Services. small group meetings, prayer meetings, youth
work, children's work. leadership training and adult discipleship. Activities including groups
and events for all ages incorporating worship. prayer and study of the Holy Bible, raising
awareness and understanding of scripture. biblical principles and practices.
Missional and outreach work. including encouragement, pastoral sUPPOrt and community
activities,. building and maintaining relationships within the community and with other like-
minded churches.
Activities
When planning activities for the year, the Trustees have had regard to the Charity
Commission's 8uidance on public benefit.
Compass Church has established itself as a local church with strong foundations having a
positive influence in the local community of Wellingborough, Northamptonshire and
beyond.
During the year the Church continued its objective to advance the Christian Faith through:
worship and prayer, spreading the gospel of Jesus Christ. adult discipleship & training,
children's & youth work. providing practical and pastoral care for people in the community,
outreach & ministry work and the expansion of relationships with chijrches nationally and
internationally.
Achievements and Performance
Premises
The church does not currently own or lease premises for its activities and instead hires a
fltnction roomlsl at a local venues for its activities.
With the outbreak of the Covid-19 Pandemic. National Lockdowns and Social Distancing
regulations coming into force in March 2020, our Sunday Services, small group meetings,
discipleship & training, children's & youth work all successfully moved to online and social
media platforms including Zoom. Facebook and YouTube.
Page 2
The church closely observed Government Guidelines for 'Places of Worship. to gradually
reintroduce in person services from June 2021. hiring rooms at Castle Theatre.
Wellingborough for these meetings whilst adhering to strict capacity and social distancing
guidelines.
Worship & Prayer
The church usually meets each week for Sunday Services, during the week in small (Corel
groups, and for various prayer and worship meetings. During the Covid-19 Pandemic these
continued on social media platforms including Zoom. Facebook and YouTube.
Closely observin8 Government Guidelines for 'Places of Worship, in June & July 2021
Sunday Services were reintroduced in person at The Castle ThoatrÈ, Wellingborough with
the requirement for attenders to pre-register. Limited capacity enabled Safe Distancing and
Services were simultaneously broadcast live on Social Media for those unable to attend in
person.
In August, in line with Government Guidelines. Sunday Services recommenced fully in
person.
Discipleship & Training
Sunday services incorporate prayer and worship with Bible teaching at the centre to
encourage faith and Christ-centred livin& and with an evangelistic component appealing to
non-christians.
Church members meet weekly in small (Corel groups for discipleship. spiritual growth and
training. During the Covid-19 Pandemic these continued on social media plarforms
including zoom, and from September 2021 Core Groups resumed again in person.
Monday Night Bible Studies were held online during the Covid-19 Pandemic and these
recommenced again in-pefson from September 2021.
Children's & Youth Work
Children and youth are a key demographic in the church and an important part of the vision
of the church.
During the Covld-19 Pandemic'Facebook Live, Kids, Church meetings were held every
Sunday afternoon and online Youth meetings were held every Friday evening for teenagers
and young adults lages 11- 14 and 15+ years).
These meetings included distipleship, worship, prayer and social artivities. The aim was and
IS to provide them with a safe, inspiring and supporting environment where they have an
opportunity to build relationships and have fun whilst also being informative and sharing
the gospel with them.
In August 2021. in line with Government Guidelines, Sunday Services recommenced fully in
person and children were able to enjoy Song & Story time with a parent attending with
them so children could settle back in to meeting in groups.
From September 2021, All Age Kids Church also recommenced on Sunday mornings with all
the children up to Year 6 invited to attend and some older Youth voluntarily assisting
Page 3
leaders. The expectation was that the all-age dynamic would bring a family feel to the
group.
Further to that Church provided an opportunity for classroom deeper learning for those
children who wanted to explore the Bible more. This was aimed at those old enough to
read & write and begin to use the Bible from younger school years up to youth. This was
held on Sunday afternoons from September and children learned Scripture together, gained
practical Bible usage skills, and were taught from the Bible whilst having discussion about
what they were learning. This was open for parents to stay if they want to learn with their
children and continue that learning at home too.
Our older juniors and youth were again able to meet on a Friday night for friendship and to
receive biblical teaching. These Friday night sessions are invaluable - mixed in with the fun
and the cake eating, is precious work that can be a lifeline for a young person navigating
their way through to adulthood.
During the October 2021 half-term a two nightjuniors & Youth Camp was held for 7-15 year
olds at The Chellington Centre. Milton Keynes where Church offered teachings, worship and
f un activitiesl
Community Outreach
The church has been involved in a number of programmes for the local community but sadly
during the Covid-19 Pandemic and during lockdown restrittions these had to be 5Uspended.
Now that restrictions are lifting these ministries and others are under review with a plan to
recommence them when suitable premises become available for public hire/use one more.
Itinerant Ministry Work/Church Relationships
The Senior Pastor and his wife serve as leaders and members of Ministers Fellowship Global
"MFG"). MFG is a non-denominational charitable organisation based on genuine
relationships. MFG focuses on supporting ministers and leaders as part of a worldwide
family of churches, providin& amongst other things. accountsbility without control. The
hurch elder and his wife are also members of MFG.
The church continues to have close relationships with other churches in this country and
overseas that are also affiliated to MFG. Overseas ministry trips and conferences sadly had
to be cancelled this year due to the Covid-19 pandemic. however online meetings and
recorded material continued to be made available.
Financial Support
Financial gifts to individuals are strirtly controlled and the Church's policy is that support is
generally given only to recipients who are known to us and are genuinely in need through
circumstance5 beyond their control, thereby ensuring, as far as possible. that the money is
well invested.
Financial Review
Reserves Policy
The Trustees do not have a formal reserves policy but income from Tithes, Offerings and
Donations received on a weekly. monthly and ad-hoc cash basis will be sufficient to meet
the day to day running costs of the Charity.
Page 4
Principle Funding Sources
The church raises most of the funds it needs to carry out its activities from within its own
membership and congregation. The church is heavily dependent on its membership workin8
as volunteers in all aspects of the church's activities, many of which run with little or no
impact on the church's expenditure but nevertheless contribute 5ub5tantially to the
achievement of the church's objectives. The trustee5 are confident that the church's cash
flow is such that it is able to meet its short and medium-term commitments.
Plan5 for Future Period
The charity look5 forward to further achieving its charitable objectives during the
forthcoming year. There is of course the need to be financially prudent given the level of
income and resources, and our current financial commitments. However. it is anticipated
the income and artivities of the charity will continue to expand.
The church doe5 not currently own or lease premises and, during the Covid-19 Pandemic the
church, did not required the use of hired preemies as all activities were all switched to
online and Social media plarforms. The hire of premises recommenced in June 2021.
This year funds have increased as the hire of meeting places has not been necessary for part
of the year due to the pandemic. Income has remained steady placing the church in a more
financially secure position. The Trustees and senior leaders believe having a dedicated and
permanent premises would enable the church to develop. grow and further achieve its
objectives. Church continues to actively raise funds for the se¢uringJrenovation of a suitable
premises should one become imminently available in WellinEborou8h.
Financial matters aside. we will continue to be proactive in trying to achieve our ultimate
aim of taking the "Good News" of the Christian Faith to as wide an audience as possible.
Declarations
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the
ariW5 trustees
Signature(s)
Paul Cooper
(Chairl
lan Mark Askew
(Treasurer)
Date
Ifs/M/LL
Pa8e 5
|Compass Church Wellingborough|Compass Church Wellingborough|Compass Church Wellingborough|Charity No
(if any)
1166118|Charity No
(if any)
1166118|**CC17a**|
|---|---|---|---|---|---|
|Annual accounts for theperiod||||||
|Period start date|**01/11/2020**|**To**|Period end
date|**31/10/2021**||
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|
|---|---|---|---|---|---|
||116,076|335|-|116,411|87,210|
||-|156|-|156|3,023|
||-|-|-|-|-|
||-|-||-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||116,076|491|-|116,567|90,233|
|||||||
||-|-|-|-|-|
||59,982|-|-|59,982|56,282|
||-|-|-|-|-|
||1,847|-|-|1,847|1,563|
||61,829|-|-|61,829|57,845|
|||||||
||54,247|491|-|54,738|32,388|
||-|-|-|-|-|
||54,247|491|-|54,738|32,388|
||-|-|-|-|-|
||||-|-|-|
|||||||
||-|-|-|-|-|
|||-|-|-|-|
||54,247|491|-|54,738|32,388|
|||||||
||82,662|7,756|-|90,418|58,030|
||136,909|8,247|-|145,156|90,418|
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**Not applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|**_Not applicable_**|
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**|**_Not applicable_**|
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the adj_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_ustment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|**_Not applicable_**|
## **1.4 Changes to accounting estimates**
|No changes to a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).|
|---|---|---|
|Yes*
No*||* -Tick as appropriate|
||||
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**_Not applicable_**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**_Not applicable_**|
|**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|**_Not applicable_**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of the prior period error;_**|**_Not applicable_**|
|**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|**_Not applicable_**|
|**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|**_Not applicable_**|
CC17a (Excel)
27/07/2022
2
Section B
Balance sheet
R•#trict•d
neorn•
fund$
Unrestrict•d
funds
Endowm•nt Total thi$
fvnd$
year
Total la¥t
year
Fixed assets
Intangible assets
Tangible assets
Heritage assets
Investmonts
F01
F02
F03
F04
F05
INole 151
{Note 141
(Note 16)
(Note 17)
Total fixed assets
5,320
5,320
3,613
,613
Current assets
Stocks
{Note 181
Debtors
INote 19)
Invè$tments
(Note 17.41
Cash at bank and in hand (Note 241
Total current assets
20,988
20,988
24,129
64.634
8,763
810
Credilors: amounts falling due within
one year
(Note 20}
1.831
1,831
1,957
Net current as$ets/(liabilities)
872
6.806
Total assets le55 cufTen( Ilabilities
813
90,4
Crodilors: amounts falling due after
one year
{Notg 20)
Provisions for liabilities
B14
407
407
B15
Total net assets or liabilities
B16
136,909
8,247
145,156
90,418
Funds of the Charity
Endowmont funds (Note 271
Restricted income funds INote 271
Unrestricted funds
Revaluatlon reserve
17
B18
8.247
8,247
136,909
7,756
82,662
819
136.909
Total funds
90,418
Signed by one or two trustees on behall of all
the trustees
Date of
approval
ddlmml
SK4natu
Print Name
Paul Cooper
lan Askew
2810712022
2810712022
CC178 (Excel)
2710712022
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**----- Start of picture text -----**
Please provide a description
of the nature of each change
in accounting policy
Reconcilation of funds per previous GAAP to funds determined under FRS 102
Start of End of
period period
£ £
Fund balances as previously
stated
Adjustments:
Fund balance as restated
Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102
End of
£
Net income/(expenditure) as previously
stated
Adjustments:
Previous period net income/(expenditure) as
restated
**----- End of picture text -----**
CC17a (Excel)
27/07/2022
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
|**Note 2 Accounting policies**
**2.2 INCOME**||||
|---|---|---|---|
|_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_different or additional policy has been adopted then this is detailed in the box below._|Yes
No
N/a|||
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
Donated goods for resale are 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 activities' with the corresponding stock recognised in the balance
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 are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.||||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
|**2.4 ASSETS**
**Intangible fixed assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity 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
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
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
year.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
**Volunteer help**
These are capitalised if they can be used for more than one year, and cost at least
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
|||
|||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||£100||||
||||||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|**Heritage assets**
**Current asset**
**investments**
The charity has 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 and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
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
maturity date of less than 1 year are treated as current asset investments
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
## **Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
|**TOTAL**
**Other informati**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Charitable**
**activities:**
**Donations**
**and legacies:**|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Regular Tithes & Offerings|65,427||-|65,427|58,669|
||FreeWillOfferingReceived|157||-|157|1,305|
||FaithOfferingsReceived|32,489||-|32,489|11,723|
||Other DesignatedFundReceipts||335|-|335|210|
||GiftAidReclaim|17,444||-|17,444|15,007|
||ExternalGiftDonation Received|-||-|-|-|
||Other|559|-|-|559|297|
|||||-|-|-|
|||||-|-|-|
||**Total**|116,076|335|-|116,411|87,210|
||||||||
||Little Blessings charitable activities|||-|-|-|
||Othercharitable activities||-|-|-|16|
||Fundraisingincome|-|156|-|156|2,643|
||Product Sales|||-|-|365|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**
|-|156|-|156|3,023|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interestincome|-|-|-|-|-|
||Dividendincome|-|-|-|-|-|
||Rentalandleasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversionofendowmentfundsintoincome|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|
-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||**on:**||||||
|||116,076|491|-|116,567|90,233|
||||||||
|**All income in**
**the prior year**
**was**|||||||
|**Where any**
**endowment**
**fund is**
**converted into**
||**N/A**|||||
||||||||
|||**N/A**|||||
|**Within the**
**income items**
**above the**
**following**
|||||||
|**items are**||**N/A**|||||
CC17a (Excel)
27/07/2022
9
**Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
**Government grant 1 Government grant 2 Government grant 3 Other** _**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. Please give details of other forms of government assistance from which the charity has directly benefited.**_
|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|**This year**
**Last year**
**£**
**£**
**Description**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
27/07/2022
10
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
27/07/2022
11
## **Note 6 Analysis of expenditure**
|**Note 6 Analysis of expenditure**|**Analysis of expenditure**||||||
|---|---|---|---|---|---|---|
|**TOTAL EXPENDITURE**
**Total other expenditure**
Depreciation
(Profit)/Loss on disposal
Investment management costs:
Incurred seeking donations
**Expenditure on**
**charitable**
**activities**
Little Blessings Charitable expenditure
Investment administration costs
MFG Donations out
Product Purchases
**Total expenditure on charitable**
**activities**
**Other**
**Total expenditure on raising funds**
**Total**
Other Charitable activities
Bank charges
Petty cash write offs
**Separate material**
**item of expense**
Wages and salaries
Advertising, marketing, direct mail and
publicity
Start up costs incurred in generating
new source of future income
Rent collection, property repairs and
maintenance charges
Database development costs
Other trading activities
**Analysis**
Portfolio management costs
Intellectual property licencing costs
Cost of obtaining investment advice
**Expenditure on**
**raising funds:**
Incurred seeking legacies|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|||||
||Incurred seeking donations|-|-|-|-|-|
||Incurred seeking legacies|-|-|-|-|-|
||Advertising, marketing, direct mail and
publicity|-|-|-|-|-|
||Start up costs incurred in generating
new source of future income|-|-|-|-|-|
||Database development costs|-|-|-|-|-|
||Other trading activities||||||
||Investment management costs:|-|-|-|-||
||Portfolio management costs|-|-|-|-|-|
||Cost of obtaining investment advice|-|-|-|-|-|
||Investment administration costs|-|-|-|-|-|
||Intellectual property licencing costs|-|-|-|-|-|
||Rent collection, property repairs and
maintenance charges|-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|-|-|-|-|-|
||||||||
||Little Blessings Charitable expenditure|-||-|-|697|
||Other Charitable activities|19,262||-|19,262|15,477|
||Product Purchases|800|-|-|800|303|
||MFG Donations out|6,000|-|-|6,000|8,000|
||Wages and salaries|33,920|-|-|33,920|31,805|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|59,982|-|-|59,982|56,282|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Bank charges|42|-|-|42|28|
||Petty cash write offs|-|-|-|-|-|
||Depreciation|1,805|-|-|1,805|1,536|
||(Profit)/Loss on disposal|-|-|-|-|-|
|||-|-|-|-|-|
||**Total other expenditure**|1,847|-|-|1,847|1,563|
||||||||
|||61,829|-|-|61,829|57,845|
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities und**|**ertaken directly**|**Grant**
**funding**
**of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**_Total_**
**_prior year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
**Within the expenditure items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
CC17a (Excel)
27/07/2022
12
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|
||-|-|
||||
||-|-|
||-|-|
||-|-|
||||
||-|-|
|**s**|-|-|
**Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 Total extrordinary items**
CC17a (Excel)
27/07/2022
13
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
27/07/2022
14
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
27/07/2022
15
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||0|0|
||0|0|
||0|0|
||0|0|
CC17a (Excel)
27/07/2022
16
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**11.1 Staff Costs**|||
|---|---|---|
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
||32,790|30,745|
||-|-|
||1,130|1,060|
||-|-|
||33,920|31,805|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** N/A
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**N/A**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
## **11.2 Average head count in the year**
**The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|2|2|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|2|2|
CC17a (Excel)
27/07/2022
17
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
27/07/2022
18
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
_**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
CC17a (Excel)
27/07/2022
19
## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|~~**Grants to**~~
**institutions**|~~**Grants to**~~
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|**13.2 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**|
|||**_No_**|**_Provide details_**
**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**-**|
||||-|
||||-|
CC17a (Excel)
27/07/2022
20
## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**|**n**||||||
|---|---|---|---|---|---|---|
|**Freehold land**
**& buildings**
**Other land &**
**buildings**
**£**
**£**
At the beginning of
the year
- -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
- -
****Basis**
SL or RB
SL or RB
**** Rate**
At beginning of the
year
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
Net book value at the
beginning of the year
- -
Net book value at the
end of the year
- -
**14.4 Impairment**
**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been_**
**_recognised had the assets been carried under_**
**_the cost model._**
**_(i) Please state the amount of borrowing costs,_**
**_if any, capitalised in the construction of tangible_**
**_fixed assets and the capitalisation rate used._**
**_the methods applied and significant_**
**_assumptions_**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted,_**
**_the effective date of the revaluation_**
**14.3 Net book value**
**14.2 Depreciation and impairments**
**14.6 Other disclosures**
**_(ii) Please provide the amount of contractual_**
**_commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying_**
**_amounts of property, plant and equipment to_**
**_which the charity has restricted title or that are_**
**_pledged as security for liabilities._**|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**||
||-|-|-|9,272|9,272||
||-|-|-|3,844|3,844||
||-|-|-|-|-||
||-|-|-|- 2,548|- 2,548||
||-|-|-|-|-||
||-|-|-|10,568|10,568||
||**d impairments**||||||
||SL or RB|SL or RB|SL or RB|SL|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||5Years|||
||||- 5,660 5,660
- - 2,217 - 2,217
- 1,805 1,805
- - -
- - -
- 5,248 5,248
- 3,612 3,612
- 5,320 5,320
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**N/A**
**_please provide:_**||||
||-|-|-|5,660|5,660||
||-|-|-|- 2,217|- 2,217||
||-|-|-|1,805|1,805||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|5,248|5,248||
||||||||
||-|-|-|3,612|3,612||
||-|-|-|5,320|5,320||
||||**N/A**||||
||||**N/A**||||
||||**N/A**||||
_* The "transfers" row is for movements between fixed asset categories._
CC17a (Excel)
27/07/2022
21
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
27/07/2022
22
**Section C Notes to the accounts**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**|
|---|---|---|---|---|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
## **15.2 Amortisation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Nat book value at the
beginning of the year
Net book value at the
end of the year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
|---|---|---|---|---|---|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
**15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_
CC17a (Excel)
27/07/2022
23
_**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
CC17a (Excel)
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_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d i_
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|
**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance
|
|||||||~~("RB")~~|
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable qualifications of independent valuer**_
_**the methods applied and significant assumptions**_
CC17a (Excel)
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_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
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## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**Other investments**
**Total**||**This year**|**Last year**|
|---|---|---|---|
|||**£**|**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|||||
|||||
|||||
|**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**||||
|---|---|---|---|
||**_Description_**|**This year £**|**Last year £**|
|||||
|||||
|||||
|||||
||**_Total_**|||
|||||
||**_Description_**|**This year £**|**Last year £**|
|||||
|||||
|||||
||**_Total_**|||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
|||||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
-
- - -
**_Added in period_**
- - - - -
**_Expensed in period_**
-
- - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**N/A**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-||-|-|-|
||-|-|-|-|-|
||-||-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**N/A**||||
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||17,047|17,824|
||3,941|6,305|
||-|-|
||20,988|24,129|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||~~-~~|~~-~~|
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**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||-|-|-|-|
||184|1,005|-|-|
||-|-|-|-|
||301|329|-|-|
||452|436|-|-|
||894
|187
|407
|531
|
||~~1,831~~|~~1,957~~|~~407~~|~~531~~|
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
_**Please explain the reasons why income is deferred. Donations received in advance of an event which is occuring after the year end.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||299|180|
||- 299|119|
||-|-|
||-|299|
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||~~-~~|~~-~~|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the** _**N/A**_ **significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a** _**N/A**_ **form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities**
**Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
27/07/2022
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## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**|||
|---|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||121,087|64,634|
||-
|-
|
||~~121,087~~|~~64,634~~|
CC17a (Excel)
27/07/2022
36
**Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
CC17a (Excel)
27/07/2022
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**Section C Notes to the accounts (cont)**
**Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
## _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|General fund|UR|General fundraising, donations and gifts
received for general costs for running the
charity|82,662|116,076|- 61,829|-||136,909|
|Little Blessings|R|Fundraising, grants and donations received
for gifting new and nearly new clothing to
families in need in the community|
0||||-|0|
|Oasis|R|Fundraising, grants and donations received
in support of a social group for older adults
of 65+ in the community|
0||||-|0|
|Care For Compass|R|Fundraising and donations received for
individuals/families known to to the church
and genuinely in need through
circumstances beyond their control|- 0|-|||-|- 0|
|MFG Youth|R|Fundraising and donations received to
subsidise young people in the church
attending the annual MFG Youth
Conference|-|||-|-|-|
|#HomeForCompass|R|Fundraising, grants and donations received
towards newpremises for the church|
7,756|491||-|-|8,247|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||90,418|116,567|- 61,829|-|-|145,156|
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
**Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|General fund|UR|General fundraising, donations and gifts
received for general costs for running the
charity|53,748|87,381|- 56,862|- 1,605||82,662|
|Little Blessings|R|received for gifting new and nearly new
clothing to families in need in the
community|- 71||- 654|725|-|0|
|Oasis|R|Fundraising, grants and donations
received in support of a social group for
older adults of 65+ in the community|- 490||- 267|757|-|0|
|Care For Compass|R|Fundraising and donations received for
individuals/families known to to the church
and genuinely in need through
circumstances beyond their control|- 123|-|-|123|-|- 0|
|MFG Youth|R|Fundraising and donations received to
subsidise young people in the church
attending the annual MFG Youth
Conference|-|||-|-|-|
|#HomeForCompass|R|received towards new premises for the
church|4,966|2,853|- 63|-|-|7,756|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||58,030
|90,234|- 57,846|-|-|90,418|
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**
|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
|**27.4 Designated funds**|**27.4 Designated funds**|**27.4 Designated funds**|
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
||||
||||
||||
||||
||||
||||
CC17a (Excel)
27/07/2022
41
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**FALSE**_
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**This year**||||**Last year**|
|||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|**Mr Paul Cooper**|**Governing Document**|**28250**|**1130**|||**27560**|
||||||||
||||||||
||||||||
_**Please give details of why remuneration or other employment benefits were paid.**_
**Mr Paul Cooper was remunerated in his capacity as Pastor/Music Director. He received no remuneration in his capacity as Trustee.**
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**_enter "False"._**|||
|---|---|---|
|**No trustee expenses have been incurred (True or False)**||**_TRUE_**|
||||
|**Type of expenses reimbursed**|**This year**|**Last year**|
||**£**|**£**|
|**Travel**|||
|**Subsistence**|||
|**Accommodation**|||
|**Other (please specify):**|||
||||
|**TOTAL**|||
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
**There have been no related party transactions in the reporting period (True or False)**
_**FALSE**_
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad**
**debts at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
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42
|**Mrs Karen Cooper**|**Employee**|**Remuneration as**
**Pastor/Children's Work**
**Director**|**4540**||||
|---|---|---|---|---|---|---|
||||||||
||||||||
||||||||
|**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in_**
**_settlement._**|||||||
||||||||
||||||||
||||||||
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**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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Compass Church Wellingborough- Year End Accounts 2020/21
Independent examinerf$ report to the trustee5 of Compass Church Welllngborough
I report to the trustees on my examiDath)n of the accounts of Compass Church Wellingborough for
the year ended 31 October 2021.
Responsibilities and basis of report
As the charily trustees of Compass Church Wellingborough you are responsible for the preparation
of the accounts in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of Compass Church Wellingborough's accounts carried out
under section 145 of the Charitie5 Act 2011 and in carrying out my examination I have followed all of
the appllcable Directions given by the Charity Commission under section 1451511bl of ihe Charities
Act 2011.
Independent examlnerfs 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 respert:
Accounting records were not kept in re5pert of Compass Chuich Wellingborough as required
by section 130 of the Charities Art 2011. or
The accounts do not accord with those records: or
The a¢counts do not comply with ihe applicable requirements conceming the form and
content of the accounts Set out in the Charities IIAccounts 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 connertion with the examination to
which attention should be drawn in this report ID order to enable a proper understanding of the
accounts to be reached.
Nell Gray ACA
8 Kingmaker Way, Northampton. NN4 8QL
2710712022