2021-09-30-accounts

	Names ofthe cha	Names ofthe cha	rity trustees who m	anage the charity
	Trustee name		Office (ifany)	Dates acted ifnot forwhole ear	Name to a	ofperson (or body) entitled oint trustee ifan
	Stephen
	Freshwater
	Colin Martin
	Charles	Phillip	Chairman		In Touch Ministries,			Inc.
	Bowen				(USA)
	Gerald	Wolfe			In Touch Ministries,			Inc.
					(USA)
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

		In Touch Ministries	In Touch Ministries	ofthe UK	ofthe UK			1171043
CHARITY COMMISSION FOR ENGLAND AND WALES				Annual		accounts	for the	eriod
			1-Oct-20				To	30-Ssp-21
Recommended categories	by			oZsoc isfs	Unrestricted		Restricted income	Endowment		Prior year
activity				tg		funds f.	funds f	funds f	Total funds f	funds F
Incoming resources (Note	3)					F01	F02	F03	F04	F05
Income and endowments from:
Donations and legacies				601		70,770			70,770	52,707
Chanlable activities				302		150,819			150,819	153,857
Other trading activities				S03		7,873			7,873	2,378
Investments				604
Separate material item ofincome				S05
Other				606
Total				607		229,462			229,462	208,942
Resources expended (Note 6)
Expenditure on:
Raising funds				606
Charitable activities				609		141,039			141,039	144,895
Separate material item ofexpense				610
Other				611		4,110			4,110	4,860
Total				612		145 149			145,149	149,755
Net income/(expenditure)	before	investment
gainsl(losses)				613		84,313			84,313	59,187
Net gains/(losses) on investments				614
Net income/(expenditure)				615		84,313			84,313	59,187
Extraordinary items				616
Transfers between funds				617
Other recognised gains/(losses):
Gains and losses on revaluation offixed assets		for the charity's	own uss	616
Other gains/(tosses)				619
Net movement in funds				620		84,313			84,313	59,187
Reconciliation offunds:
Total funds brought forward				621		226,038			226,038	166,851
Total funds carried forward				622		310,351			310,351	226,038

				0
				8		Restricted
				tll 8 00	Unrestricted funds F.	income fundsf	Endowment funds f	Total this year f		Total last yearf
Fixed assets					F01	F02	F03		F04	F05
Intangible assets			(Note 15)	801
Tangible assets			(Note 14)	802
Heritage assets			(Note 16)	803
Investments			(Note 17)	804
			Total fixed assets	805
Current assets
Stocks			(Note 18)	805
Debtors			(Note 19)	807	4,110				4,110	4,620
Investments Cash at bank and	in		(Note 17.4) hand (Note 24)	809 809	310,351				310,351	226,038
		Total current assets		810	314,461				314,461	230,658
Creditors: amounts			falling due within
one year	(Note 20)			811	4,110				4,110	4,620
Net current			assets/(liabilities)	812	310,351				310,351	226,038
Total assets	less current liabilities			813	3 0,351				310,351	226,038
Creditors: amounts			falling due after
one year		(Note 20)		814
Provisions for liabilities				815
Total nef assets	or		liabilities	815	310,351				310,351	226,038
Funds ofthe	Charity
Endowment funds		(Note 27)		817
Restricted income		funds (Note 27)		815
Unrestricted funds				819	310,351				310,351	226,038
Revaluation reserve				820
			Tofal funds	821	310,351				310,351	226,038
Signed by one or two the trustees		trustees on behalf of all			Signature		Print Name			Date of approval
										dd/mm/
							Charles	Philli	Bowen

The accounts pre	sent a true an	d fa	ir view an	d the ac	counting	policies adop
Yes*
	*-Tick as appropriate
No*
Please disclose:
						Not applicable
(i) the nature of	the change in	accounting		policy;
						Not appkcable
(ii) the reasons	why applying	the	new accounting		policy
provides more reliable and more			relevant	information;
and
(iii) the amount	ofthe adjustment		for each line affected			Not applicable
in the current period, each prior			period presented		and
the aggregate amount ofthe		adjustment		relating	to
periods before those presented,			3.44 FRS 102SORP.

No material prior year error have	been identified in th	been identified in th	e reporti	ng period (3.
Yes v' -Tick	as appropriate
No*
Please disclose:
				Not appkcable
(/) the nature ofthe prior period	error;
(ii) for each prior period presentedin		the accounts, the		Not applicable
amount ofthe correction for each account line item
affected; and
(iii) the amount ofthe correction at the beginning			ofthe	Not applicable
earliest prior period presented	in the	accounts.

Note 2			Accounting pollclea
2.2 INCOME
This s/endsrd	list afaccounting policies bas been epp//ed by the charily except iar those licked iyo"or 'Nra . Where e
Cii/erenl or addi//one/		policy	has been adopted then this is detei/ed /n the box be/aw.
Recognitlon	of income		These are included in the Statement ofFinancial Activities (SoFA) when:
			the charity becomes entitled to the resources;
			it is mors likely than not that the trustees will receive the resources; and
			~ the monetary value can be measured with sufficient reliability.
			There has been no offsetling ofassets and habilities, or income and expenses, unless	Yes	No	N/a
Offsetting			required or permitted by ths FRS 102SORP or FRS 102.
			Grants and donations are only included in the SoFAwhen the general income
Grants and donations			recagnition criteria are met (5.10to 5.12FRS102SORP).
			In the case ofperformance related grants, Income must only be recognised to the
			extent that the charity has provided the specified goods or services as entitlement to ths grant only occurs when the performance related conditions are met (5.16 FRS 102SORP)	CZZI
Legacies			Legacies ars induded in ths SOFA when receipt is probable, that is, when there has been grant ofprobate, the executors have established that there are sufficient assets in the estate and any conditions attached to ths legacy are either within the control ofthe charity or have been met.	IZZl
				Yes	No	Nis
Government	grants		The charity has received government grants in the reporting period
			Gift Aid receivable is included in income when there Is a valid declaration from the
Tax reclaims	on donations		donor. Any Gift Aid amount recovered on a donation Is considered to be part of	Yes	No	N/a
and gifts			that gift and is treated as an addition to the same fund as the initial donation unless ths donor or the terms ofthe appeal have spedfted otherwise.
				es	No	N/a
Contractual performance grants	income and related		This is only included in the SoFA once the charity has provided the related goads or services or met ihe performance related conditions.	CIZI
Donated goods			Donated goods ars measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.	Yes	No	N/a
			The cost of any stock ofgoods donated for distribution to beneficiaries is deemed	Yes	No	N/a
			to be 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 distributed, they are recognised as an expense at the carrying amount ofthe stocks at
			distribution.
			Donated goods for resale are measured at fair value on initial recognilian, which
			is the expected proceeds from sale less the expected casts ofsale, and
			recognised in 'Income from other trading activities' with the corresponding stock
			recognised in the balance sheet. On ils sale the value of stack is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Incams from other trading activities'.	CCO
			Goods donated for on-going use by the charity are recognised as tangible fixed	Yes	No	N/a
			assets and included in the SoFA as incoming resources when receivable.
			Gifts in kind for use by the charity are included in the SoFAas income fram	Yes	No	Nis
			donations when receivable.

			~ ' ~ ' . ~
Donated services and facilities			Donated services and facilities are included in the SOFA when received at the value ofthe gift to the charity provided the value ofthe gift can be measured reliably.		Yes	No	N/a
			Donated senrices and facilities that are consumed immediately are recognised	as	Yes	No	N/a
			income with an equivalent amount recognised as an expense under the
			appropriate heading in the SOFA.
Support costs			The charity has incurred expenditure on support costs.		CEO
					Yes	No	N/a
Volunteer help			The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report.
Income from Interest, royalties and dividends			This is mcluded in the accounts when receipt is probable and the amount receivable can be measured reliably.		es No N/a CZD
					Yes	No	N/a
Income from	membership		Membership subscriptions received in the nature ofa gift are recognised in
subscrlptlons			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 ofgoods and services as income from charitable activities.		es No N/a IZH
Settlement of claims		Insurance	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10to5.12FRS102SORP) and are included as item ofother income in the SoFA.	an	CEO
Investment gains and losses			This includes any realised or unreallsed gains or tosses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end ofthe year.		Yes No N/a CZH
2.3 EXPENDITURE			AND LIABILITIES
Liability recognltlon			Liabilities are recognised where it is mors likely than not that there is a legal or		Yes	No	N/a
			constructive obligation committing the charily to pay out resources and the
			amount ofthe obligation can be measured with reasonable certainty.
Governance costs		and support	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability ofthe charity and Its compliance with regulation and good practice		ED
			Support costs include central functions and have been allocated to activity cost		Yes	No	N/a
			categories on a basis consistent with the use of resources, eg allocating property
			costs by floor areas, or per capite, staff costs by the time spent and other costs by
			their usage.
Grants with conditions	performance		Where the charity gives a grant with conditions for its payment being a specific level ofservice or output lo be provided, such grants are only recognised in the SoFA once the recipient ofthe grant has provided the specified sennce or output.		No N/a ccH
Grants payable without performance conditions			Where there are no conditions attaching to the grant that enables the donor charily to realistically avoid the commitment, a liability for the full funding obligation must be recognised.		lZZI
					Yes	No	N/s
Redundancy		cost	The charity made no redundancy payments during the repoding period.
					Yes	No	N/a
Deferred Income			No material item ofdeferred income has been included in the accounts.				v'
					es	No	N/a
Creditors			The charity has creditors which are measured at sefflement amounts less any trade discounts
			A liability is measured on recognition at its historical cost and then subsequently		Yes	No	N/a
Provisions	for liabilities		measured at the best estimate ofthe amount required to settle the obligation	at
			the reporting date

		'
		~ ~ ~ ~
Basic financial Instruments		The charily accounts for basic financial instruments on initial recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17to 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 cast at
use by charity		least
				Yes	No	N/a
		They are valued at cost.
		The depreciation rates and methods used are disdosed in nate 9.2.
Intangible	fixed assets	The charity has intangible fixed assets, that is, non-monetary assets that do not		Yes	No	N/a
		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
					No	N/a
		They are valued at cost.
Heritage assets		The charity has heritage assets, that is, non-monetary assets with historic, adlsttc, scientific, technological, geophysicai or environmental qualities that are held and
		maintained pnncipally for their contribution to knowledge and culture. The
		depreciation rates and methods used as disclosed in note 9.6.12L
		They are valued at cost.		Yes No N/a CCZ
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.		lZZl
		Investments held for resale or pending their sale and cash and cash equivalents		Yes	No	N/a
		with a maturity date ofless than 1 year are treated as current asset investmsnts
Stocks and work In progress		Stocks held for sale as part ofnon-charitable trade are measured at the lower or cost or net realisable value.		Yes No N/a CZZl
		Goods or services provided as part ofa charitable activity are measured at net reallsable 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		Yes No Nla CQZ Yes No Nla
		on the contract.
Debtor's		Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charily. Subsequently, they are measured at the cash or other consideration expected to be received.		Ezl
		The charity has has investments which il holds for resale or pending their sale and		Yes	No	N/a
		cash and cash equivalents with a maturity date less than one year. These include
Current asset investments		cash on deposit and cash eqmvalents with a maturity date ofless 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.		Yes No N/a IZD
POLICIES ADOPTED		Donated Goods for Resale: In Touch Ministries ofthe UK received various donated publications
ADDITIONAL TO OR		and trade books from ln Touch Ministries (US) that were available for sale. As the pubhcations				and
DIFFERENT FROM		trade books could also be provided to an individual who contacted the Ministry at		no charge,
THOSE ABOVE		depending on the individual's specific need, the stock held by In Touch Ministries September 30,2021 was recognized as having a value off0. Revenue from the		of the UK as of sale ofdonated
		publications and trade books was recognized at the point ofsale.

Note 3				A	na	l	ysi	s	of	i	nc	om	e
															Unrestricted	Restricted	Endowment
															funds	Income funds	funds	Total funds	Prior year
								Anal		sis								F	6
Donations		Donations		and			ifts								70,770			70,770	51,707
and legacies:		Gift Aid Le acies																	1,000
		General grants					provided				by	government/other
		charities
		Membership			subscriptions						and		sponsorships
		which are	in		substance					donations
		Donated goods,					facilities				and		services
		Other
														Total	70,770			70,770	52,707
Charitable activities:		Grants for the provision ofgoods as art ofcharitable activities												and services	150,819			150,819	153,857
		Other
														Total	150,819			150,819	153,857
Other trading activities:		Merchandise				sales			ofdonated				goods		7,873			7,873	2,378
		Other
														Total	7,873			7,873	2,378
Income from		Interest income
investments:		Dividend	income
		Rental and			leasin				income
		Other
														Total
Separate
material	item
of income:
														Total
Other:		Conversion			of		endowment					funds		into income
		Gain on disposal						ofa		tangible			fixed asset held
		for chadit		's own				use
		Gain on disposal						ofa		programme				related
		investment
		Royalties		from			the		exploitation				of intellectual
		ro ert	ri		hts
		Other
														Total
TOTAL INCOME															229,462			229,462	208,942

Other information:	Other information:
Ag income in the prior year was unrestrlcterl		except for: (please	All income in the Prior Year was unrestricted.
provide description and amounts)
			Not applicable.
Where any endowment fund is converted	Into income In the
reporting period, please give the reason	for	the conversion.
Within the income items above the following		items are material:	Grants for the activities were	provision provided	of goods and services as part of from In Touch Ministries (US) to		charitable In Touch
(please disclose the nature, amount and	any	prior year	Ministries of the UK. Donations are provided			by partners	to further
amounts)			the ministry's	mission.

This	year	Last year
		E

Note 6		Analysis ofexp	enditu	re
					Unrestricted	Restricted	Endowment
		Analysis			funds	income funds	funds	Total funds	Prior year
								6
Expenditure	on	Incurred seeking donations (postage 8
raising funds:		printing)
		Incurred seeking legacies
		Incurred seeking grants
		Operating membership	schemes and
		social lotteries
		Staging fundraising events
		Fudraising agents
		Operating charity shops
		Operating a trading company
		undertaking non-charitable trading
		activit
		Advertising, marketing,	direct	mail and
		ublicit
		Start up costs incurred	in generating
		new source offuture income
		Database development	costs
		Other trading activities
		Investment mana ement costs:
		Portfolio mana ement costs
		Cost ofobtainin investment		advice
		Investment administration costs
		Intellectual ro ert licencin		costs
		Rent collection, property repairs and
		maintenance charges
		Total expenditure on	raising funds
Expenditure	on	Printing and postage of Ministry
charitable		resources			115,159			115,159	114,493
activities		Donor communication	and
		administration			25,880			25,880	30,402
		Total expenditure on activities	charitable		141,039			141,039	144,895
Separate material
item ofexpense
		Total

					This year	Last year
				Description	E	E
Extraordinary	item	1	Not applicable
Extraordinary	item	2	Not applicable
Extraordinary	item	3	Not applicable
Extraordinary	item	4	Not applicable
Total extrordinary		items

							Balance held	at period
			Amount	received	Amount	paid out	end
Descriptionlname party	of	Related party (Yes	This year	Last year	This year	Last year	This year	Last year
		or No
Not applicable
		Total

		Descriptionlname	of	party		Balance held end	at period
Nol	applicable					This year	Last year
					Total

was paid please ent	er '0'	in the ap	propriate box(esJ.
							This year	Lastyear
							6	6
Independent examiner's		fees
							3210	3 160
Assurance services	other than audit or independent			examination
Tax advisory fees
							900	1 660
Other fees (for example:		financial	advice, consultancy,		accountancy	services) paid
to the independent	examiner

Please complete ifany red	u	ndancy	or te
Total amount of payment
The nature ofthe 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

13.1 A	nal	ysis ofgrants paid (	included in cost ofcharit	able activities)
			Grants to	Grants to
		Analysis	institutions	individuals	Supportcosts	Total
Activity	or	project 1
Activit	or	project 2
Activity	or	ro'ect 3
Activi	or	pro'ect 4
		Total

		Freehold	land	Other land &	Plant,	Fixtures,	Total
		&buildings		buildings	machinery	fittings and
					and motor	equipment
					vehicles
At the beginning	of
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe year

14.2 Deprecia	tion and	impairments
	**Basis	SLor RB	SLor RB	SLor RB	SLor RB	SLor RB	Straight	Line
							("SL")or
							Reducing
							Balance
							("RB")
	**Rate
At beginning	ofthe
year
Disposals
Depreciation
Impairment
Transfers*
At end ofthe	year
14.3 Net book value
Net book value at the
beginning of	the year
Net book value at the
end ofthe year

		Research &	Patents and	Other	'Total
		development	trademarks
At beginning	ofthe
year
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year

		**Basis	**Basis	SLor RB	SL or RB	SLor RB	SLor RB	Straight Line
								("SL")or
								Reducing
								Balance
								("RB")
			"*Rate
At beginning		ofthe
year
Disposals
Amortisation
Impairment
Transfers*
At end of	year
15.3 Net	book		value
Nat book	value		at the
beginning	ofthe year
Net book	value		at the
end ofthe year

the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
qualifications ofindependent valuer
the methods applied and significant assumptions
any significant limitations on the valuation

16.7Anal	ysis of heritage assets by class or group dist	inguishing those at cost and those	at valuation
		At valuation	Atcost Group	Total
		Group A	6
Carrying	amount at the beginning
ofthe period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying	amount at the end of
pet'lod

16.9 Five year summary	16.9 Five year summary	of heritage	assets	transactions
			2016	2015	2014	2013	2012
Purchases
Group A
Group B
Group C
Other
Donations
Group A
Group B
Group C
Other
Total additions
Charge for impairment
Group A
Group 8
Group C
Other
Total charge for	impairment
Disposals
Group A —carrying	amount
Group B - carrying	amount
Group C
Other
Total disposals

				Cash & cash equivalents	Listed investments	Investment properties	Social investments	Other	Total
Carrying (fair)	value at	beginning	of
period
Add: additions	to investments
during period*
Less: disposals at carrying value
Less: impairments
Add: Reversal	ofimpairments
Addi(deduct):	transfer	in/(out)	in
the pedod
Addi(deduct):	net gaini(loss) on
revaluation
Carrying (fair)	value at	end of year
*Please specify additions resulting				from
acquisitions	through	business
combinations,	ifany.

17.6 Concessionary loans
			Description	This year 9	Last year R
Amount ofconcesslonary loans made
(Mulgple loans made may be disclosed in
aggregate provided that such aggregation	does
not obsure significant Information ).
		Total
			Description	This yearf	Last year f
Amount ofconcssslonary loans received
(Multiple loans received may be disclosed	in
aggregate provided that such aggregadon	does
not obsure significant Information).
		Total
Terms and conditions eg Interest rate,
security provided
Value of any concesslonary loans which
have been committed but not taken up at the
reporting date
Amounts payable within 1year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1	year
17.7 Additional information
Please provide Information about the
significance of investments to the charity's
financial position or performance eg.	terms
and conditions ofloans orthe use of
hedging to manage financial risk.
For all Investments measured at fair value,
the basis for determining the value,
including any assumptions applied when
using a valuation technique.
Where a charity has provided financial
assets as a form ofsecurity, the carrying
amount ofthe financial asset pledged	as
security and the terms and conditions
relating to Its pledge.

				Stock	Donated	goods
							Work in
			For	For resale	For	For resale	progress
			distribution		distribution
Charitable		activities:
Opening
Added in	period
Expensedin		period
Impaired
Closing
Other trading activities:
Opening
Addedin	period
Expensedin		period
Impaired
Closing
Other:
Opening
Added in	period
Expensedin		period
Impaired
Closing
Total this		year
Total previous year

debtor	s orprepayments.	s orprepayments.
19.1	Analysis ofdebtors			This year	Last year
Trade	debtors
Prepayments		and accrued income
Other	debtors			4,110	4,620
			'Total	4,110	4,620

19.2 Analysi	s ofdebtors recoverable in more than 1year	(included in debtors above)
		This year	Last year
		6	6
Trade debtors
Prepayments	and accrued income
Other debtors

Note	24	Cash	at bank and in hand
						This year	Last year
						F	K
Short	term cash investments		(less than 3 months	maturity	date)
Short	term deposits
Cash	at bank and on	hand				310,351	226,038
Other
Total						310,351	226,038

special trusts,	ofthe charit	y; a	nd U - unrest	ricted funds
				Fund					Fund
	Type PE, EE Ror UR*	Purpose and Restrictions		balances brought forward	Income	Expenditure	Transfers	Gains and losses	balances carried forward
Fund names				F	6	6	6		f.
Unrestricted
funds	UR	No	restrictions	226 038	229462	145149			310351
Other funds	N/a	Nla
			Total Funds	226,038	229,462	145,149			310,351

special trusts,	ofthe charit	y; a	nd U - unrestrict	ed funds
				Fund					Fund
	Type PE, EE Ror UR*	Purpose and Restrictions		balances brought forward	Income	Expenditure	Transfers	Gains and losses	balances carried forward
Fund names				F	6	6	6	f	6
Unrestricted
funds	UR	No	restrictions	166,851	208,942	149,755			226,038
Other funds	N/a	Nla
			Total Funds	166,851	208,942	149,755			226,038