2022-09-30-accounts - In Touch Ministries Of The UK

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	Trustee name	Trustee name	Office (ifany)	Name tea	(or body) entitled ifan
	Stephen
	Freshwater
2	Colin Martin
3	Charles Bowen	Phillip	Chairman	In Touch Ministries, (USA)	Inc.
	Gerald	Wolfe		In Touch Ministries,	Inc.
				(USA)
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

Names	of	the	trustees	for	the	charity,	if	any, (for example,	any custodian	trustees)
Name								Dates acted if	not for whole	ear

Names and addresses	ofadvisers	(Optional	information)
T e ofadviser	Name		Address
Name ofchief executive	or names	ofsenior	staff members	(Optional	information)

						IcZ
						8		Restricted
							Unrestricted	income	Endowment	Total this	Total last
						00	fundsf	funds f	funds	year	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	3,540			3,540	4,110
Investments					(Note 17.4)	808
Cash at bank and			in	hand (Note 24)		800					310,351
			Total		curren tassets	810					314,461
Creditors:	amounts			falling due within
one year		(Note			20)	811	3,540			3,540	4,110
Net current				assets/(liabilities)		Bm					310,351
Total assets		less current liabilities				813					310,351
Creditors:	amounts			falling due after
one year			(Note 20)			814
Provisions	for liabilities					815
Total net assets		or liabilities				810	360,258			360,258	310,351
Funds ofthe		Charity
Endowment funds			(Note 27)			817
Restricted	income		funds (Note 27)			818
Unrestricted funds						818	360,258			360,258	310,351
Revaluation	reserve					820
					Total funda	021					310,351
Signed by one or two			trustees on behalf of all								Date of
the trustees							Signature		Print Name		approval
											dd/mml
									Charles	Phillip Boweh

An explanation	An explanation	as to those factors that support	as to those factors that support	as to those factors that support	The trustees have assessed whether the use of	The trustees have assessed whether the use of	the going	concern	concern
the conclusion		that the	charity is a going		basis is appropriate	and have considered possible events		or
concern;					conditions that might cast significant doubt on the ability of the
					charitable entity to	continue as a going concern.	The trustees		have
					made this assessment for a period of at least one year from the
					date of approval of	the financial statements. In particular,		the
					trustees have considered the charitable entity's forecasts			and
					projections and have taken account of pressures		on donation		and
					investment income.	After making enquiries, the	trustees	have
					concluded that there is a reasonable expectation		that the	charitable
					entity has adequate	resources to continue in operational		existence
					for the foreseeable	future. The charitable entity	therefore	continues
					to adopt the going concern basis in preparing its		financial
					statements. There	are no material uncertainties	regarding	going
					concern at the date	ofthese financial statements.
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.

1.5 Material prior year errors
No material prior year error have	been identified in the	reporting		period (3.47 FRS 102SORP).
Yes No *-Tick	ss appropriate
Please disclose:
			Not applicable
(if the nature ofthe prior period	error;
(fi) for each prior period presentedin the accounts,		the	Not applicable
amount ofthe correction foreach 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 policies
2.2 INCOME
This standard	/isl ofaccounting policies has been applied by lhe char/fy excepf for ihase ticked 'Na" or "Nla"			Where e
di/ferent oradditional		policy	has been adop fed ihen ibis is detailed in Ihe box below.
Recognition	of income		These are included in the Statement of Financial Activities (SoFA) when:
			~ the charity becomes entitled to the resources;
			it is more likely than nol that the trustees will receive the resources; and		Yes	No	N/a
			~ the monetary value can be measured with sufficient reliability.
			There hss been no offsetting ofassets and liabikties, or income and expenses,	unless	Yes	No	N/a
Offsetting			required or permitted by the FRS 102SORP or FRS 102.
					Yes	No	N/a
			Grants and donations are only mcluded in the SoFA when the general income
Grants snd donations			recognition criteria are met (5.10to 5.12FRS102SORP).
			In the case of performance related grants, income must only be recognised to the extent that the charily has provided the specified goods or services as entigement to the grant only occurs when the perfonnance related conditions are met (5.16 FRS102SORP).		Yes No Nla CCH
Legacies			Legacies are included in the SOFA when receipt is probable, that is, when there
			has been grant ofprobate, Ihe executors have established that there are sufficient
			assets in the estate and any conditions attached to the legacy are either within the
			control af the charity or have been mel.
					Yes	No	N/a
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	Nla
and gifts			that gitt and is treated as an addition to the same fund as the initial donation
			unless the donor or the terms ofthe appeal have specified otherwise.
Contractual performance	income related	and	This is only included in the SoFA once the chanty has provided the related goods or services or met the performance related conditions.		es	No	N/s
grants
Donated goods			Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.		Yes	No	N/a
			The cast of any stock ofgoods donated fordistribution 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 repohing period in which the stocks are distributed,
			they are recognised as an expense at the carrying amaunt of the stocks at
			distribution.
			Donated goods for resale are measured at fair value on initial recognition, which	is
			the expected proceeds from sale less the expected costs ofsale, and recognised
			in 'Income from other trading adivities' with the corresponding stock recognised	in
			the balance sheeL On its sale the value ofstock is charged against 'Income fram other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.		lZZI
			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 CZZZ
			Gifts in kind for use by the charity are included In the SoFAas income from		Yes	No	N/a
			donations when receivable.

		~ ' ~ ~
Basic financial instruments		The charity accounts forbasic financial instruments on in/liat recognition as per paragraph 10.7FRS102SORP. Subsequent measurement is as per paragraphs 11.17to11.19,FRS102SORP.				Yes	No		N/a
2.4ASSETS
Tangible fixed assets for		These are capilalised if they can be used for more than one year, and cost at least			N/A
use by charity
						Yes	No		N/a
		They are valued at cosL
		The depreciation rates end methods used are disclosed in note 9.2.
Intangible	fixed assets	The charily has intangible fixed assets, Ihal is, non-monetary assets that do not				Yes	No		N/a
		have physical substance bul 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				lZU
		They are valued at cost.
Heritage assets		The charily has heritage assets, that is, non-monetary assets with historic, artistic,
		scientific, technological, geophysical or environmental qualtlies that are held and maintained principally for their contnbutron to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1xk				CIZI
		They are valued at cosL				Yes No N/a CCZ
Investments		Fixed asset investmsnts 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 il is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date ofless than 1 year are treated as current asset investments				QZI Yes No N/a CZH
Stocks and work in		Stocks held for sale as part of non-charitable trade are measured at the lower or				Yes	No		N/a
progress		cost or net reahsable value.
		Goods or services provided as part ofa charitable activity are measured at net
		realisable value based on the service potential provided by items ofstock.
		Work in progress is valued at cost less any foreseeable loss Ihst is likely to occur on the contract.				Yes No N/a CCZ
		Debtors (indudmg trade debtors and loans receivable) are measured on imlial
Debtors		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. The charity has has investments which it holds for resale or pending their sale and				ECQ Yes No N/s
		cash and cash equivalents with a maturity date less than one year. These include
Current asset investments		cash on deposrl and cash equivalents with a maturity date ofless than one year
		held for investment purposes rather than to meet short term cash commitments	as
		they fail due.
		They are valued at fair value except where they qushfy as basic financial instruments.				Yes No Nls CCH
POLICIES ADOPTED		Donated Goods for Resale: In Touch Ministries of the UK received various donated publications							and
ADDITIONAL TO OR		trade books from In Touch Ministries (US) that were available for sale. As the publications					and	trade
DIFFERENT FROM		books could also be provided to an individual who contacted the Ministry		at no charge, depending					on
THOSE ABOVE		the individual's specific need, the stock held by In Touch Ministries of the		UK as		of September		30,
		2022 was recognized as having a value of20. Revenue from the sale of		donated		publications		and
		trade books was recognized at the point ofsale.

Note 3			Analysis	Analysis	Analysis	Analysis	of		income	income	income			Unrestricted	Restricted	Endowment
						Anal			sis					funds	income funds	funds	Total funds f	Prior year f
Donations		Donations	and			ifts								35,400			35,400	70,770
and legacies:		Gift Aid
		Le acies
		General grants			provided				by government/other
		charities
		Membership		subscriptions						and	sponsorships
		which are	in	substance				donations
		Donated	cods			facilities			and		services
		Other
													Total	35,400			35400	70770
Charitable		Grants for	the provision						of	goods		and services
activities:		as art of	charitable				activities							156,222			156,222	150,819
		Other
													Total	1G0,222			166,222	160,613
Other trading		Merchandise		sales			ofdonated				goods
activities:														6,538			6,538	7,873
		Other
													Total	6,538			6,538	7,873
Income fram		Interest income
investments:		Dividend income
		Rental and		leasin			income
		Other
													Total
Separate
material	item
ofincome:
													Total
Other:		Conversion		of endowmem						funds		into income
		Gain on disposal				ofa tangible					fixed asset		held
		for charit	s	own		use
		Gain on disposal				ofa programme						related
		investment
		Royalties	from		the		exploitation				of	intellectual
		ro ert ri		hts
		Other
													Total
TOTAL I	NCO	ME												198,160			198,160	229,462

Other information:	Other information:
Ag income in the prior year was unrestricted		except tor: (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 ths income items above the following (please disclose the nature, amount and any amounts)		items are material prior year	Grants for the provision ofgoods and services as part of activities were provided from In Touch Ministries (US) lo Ministries of the UK. Donations are provided by partners the ministry's mission.	charitable In Touch to further

Note 6		Analysis of expenditure	Analysis of expenditure
				Unreetrlcted	Reetrlcted	Endowment
		Analysis		funds	income funds	funds	Total funds	Prior veer
							6	6
Expenditure	on	Incurred seeking donations (postage &
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
		activitv
		Advertising, marketing, direct	mail and
		Start up costs incurred in generating
		new source of future income
		Database development costs
		Other trading activities
		Investment mana ement costs:
		Portfolio mana ement costs
		Cost ofobtainin investment	advice
		Investment administration costs
		Intellectual ro elt licencin	costs
		Rent collection, property repairs and
		maintenance charges
		Total expenditure on raising funds
Expenditure	on	Printing and postage of Ministry
charitable		resources		121,100			121,100	115,159
activities		Donor communication and
		administration		23,613			23,613	25,880
		Total expenditure on charitable activities		144,713			144,713	141,030
Separate material
item ofexpense
		Total

Please explain	the	nature ofeach extraordinary	nature ofeach extraordinary	occurring in the period.
			Descri	tion	This year f	Last year f
Extraordinary	item	1	Noi applicable
Extraordinary	item	2	Nct applicable
Extraordinary	item	3	Not applicable
Extraordinary	item	4	Not applicable

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

			Descriptlonlname	of	party		Balance held end	Balance held end	at period	at period
Not	a	llcable					This	ear	Last	ear
						Total

					This year f	Last year E
Independent examiner's fees
					3,540	3,210
Assurance services other than audit or independent		examination
Tax advisory fees
						900
Other fees (for example: financial	advice, consultancy,		accountancy	services) paid
to the independent examiner

11.3 Ex-gratia payments to emp Please complete ifan ex-gratia	loyees paymen
Please explain the nature ofthe
payment
Please state the legal authority	or
reason for making the payment
Please state the amount ofthe	payment
(or value ofany waiver ofa right to an
asset)

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	na	lysis	of grants paid (	included in cost o	fcharit	able activitie	s)
				rane	o	rane	o
		Analysis		institutions		individuals		Supportcoste	Total
Activity	or	project	1
Activity	or	project	2
Activity	or	project	3
Activity	or	project	4
			Total

13.2 Grants made to institutions
My charity has made grants to particular institutions that the context ofits grantmaking. Details ofthe institution purpose ofthe grant and total paid to each Instltutlon Is charity's web site.	are material in supported, available on the	Yes No	Please provide details ofcharity's URL. Provide details below
Names of institution	Purpose		Total amount of rants aid K

Total	grants tn inctitutinnc	in reporting period
Other	unanalysed grants

				Freehold	Freehold	land	Other land sr	Plant,		Fixtures,	Total
				Sr buildings			buildings	machinery	and	fittings and
								motor vehicles		equipment
At the beginning		of
the vear
Additions
Revaluations
Disposals
Transfers *
At end ofthe year
14.2 Depreciation			and	Impairments
	**Basis			SLor		RB	SLor RB	SLor RB		SLor RB	SLor RB	Straight	Line
												("SL")or
												Reducing
												Balance
												("RBs)
	*'Rate
At beginning ofthe
year
Disposals
Depreciation
Impairment
Transfers*
At end ofthe year
14.3 Net book	value
Net book value	at the
beginning ofthe		year
Net book value	at the
end ofthe year
14.4 Impairment
Please provide		a	description			ofthe	events and
circumstances		that led to the				recognition or
reversal ofan	impairment				loss.

					Research	Patents and	Other	Total
					developruent	trademarks
At beginning		ofthe
year
Additions
Disposals
Revaluations
	*
Transfers
At end of the		year
1S.Z Amoriisuiiun				wrd	irupuirmente
			**Basis		SLor RB	SLor 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	of	the year
Net book	value		at the
end ofthe	year

(i) Explain	the nature and
ccclcofhcritcgc ceccte hold.
(ii) Explain	the policy for the
acquisition,	preservation,
management	and disposal of
heritage assets.

			Heritage asset	Heritage asset	Heritage asset	Heritage asset
			1	2	3	4
At hetrinning	nf the	year
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year
16.3Depreciation		and impairments
		"*Basis					Straight	Line
							("SL")or
							Reducing
							Balance
		"*Rate
At beginning	ofthe	year
Disposals
Depreciation
Impairment
Transfers*
At end ofyear
16.4 Net book value
Nat book value at the beginning			of
the year
Nci book value at the end ofthe
year

16.5 Impairment
Please provide	a description ofthe events and
circumstances	that led to the recognition ar reversal ofan
impairment lass.

16.6 Revaluation
Ifan accounting policy ofrevaluafion	is adopted, please provide:
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

st and thos	e at valuation
At valuation	At cost Group	Total
Group A	B

Carrying amount at the beginning
ofthe pedod
Additions
Disposals
Depreciationlimpairment
Revaluation
Carrying amount at the end of
period

16.9 Five year summary	16.9 Five year summary	ofheritage 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 - carryinq	amount
Group B - carryinq	amount
Group C
Other
Total disposals

					Cash 8 cash equivalents
Carrying (fair)	value at	beginning		of
period
Add: additions	to investments
during period*
Less: disposals at carrying value
Less: impairments
Add: Reversal of impairments
Addi(deduct).	transfer	In/(nui)	in
the period
Add/(deduct):	net gain/(loss)		on
revaluation
Carrying (fsir)	value at	end of	year
*Please specify additions resulting					from
acquisitions	through	business		combInations,
ifany.

17.6 Concessionary loans
				Description	This year E	Last year t
Amount ofconcessionary loans made
(Multiple loans niade may be disclosedin
aggregale provided that such aggregation	does
not obsure significant inforination ).
			Total
Amount ofconcessionary loans received				Description	This yearf.	Last year S
iMultiple loans received inay be disclosed in
aggregate provided thai such aggregation	does
riot obsure significant lnformadoni.
			Total
Terms and conditions eg interest rate,
security provided
Value ofany concessionary loans which		have
been committed but not taken up at the
reporting date
Amounts payable within 1 year
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 ofinvestments to the charity's
financial position or performance eg. terms
and conditions ofloans or the 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		of
the financial asset pledged as security	and
the terms and conditions relating to its
pledge.

18.1 Pleas activities.	e st	ate the carrying	amount ofsto	ck and work in	progress anal	ysed betwee	n
				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
Expensed in period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaired
Closing
Total this	year
Total previous		year

Trade debtors
Prepayments	and accrued income
Other debtors
		Total

Note	24	Cash	at bank and in hand
						This year f	Last year f
Short	term cash investments		(less than 3 months	maturity	date)
Short	term deposits
Cash	at bank and on	hand				360,258	310,351
Other
Total

				un						un
Fund names	Type PE, EE Ror UR*	Purpose and Restrictions		balances brought forward 8	Income 0	Expenditure f		Transfers 9	Gains and losses 8	balances carried forward f
Llnrestricted
funds	UR	No	restrictions	310,351	198,160	-	148,253			360,258
Other funds	N/a	N/a
			Total Funds	310,351	198,160	-	148,253			360,258

				un						un
	Type PE, EE Ror UR*	Purpose and Restrictions		balances brought forward	Income	Expenditure		Transfers	Gains and losses	balances carried forward
Fund names				6	6		r	6	F	E
Unrestricted
funds	UR	No	restrictions	226,038	229,462	-	145,149			310,351
Other funds	Nla	Nla
			Total Funds	226,038	229,462	-	145,149			310,351

Note 27			Charity funds (cont)	Charity funds (cont)
27.3 Transfers		between		funds
				Reason for transfer	and		where endowment		Is converted to income,	Amount
					le	al	ower for its conversion
Between	unrestricted		and
restricted	funds
Between	endowment		and
restricted	funds
Between	endowment		and
unrestricted funds
27.4Designated		funds
Planned		use			Pur		ose ofthe desi	nation		Amount

in this note. Ifthere report, please enter	are no transactions "False".	to report, please ent	er "True" in the	box below. Ifthere	are transaction
No trustee expenses	have been incurred	(True or False)			TRUE
	Type ofexpenses	reimbursed		This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):
			TOTAL

transactions, please enter 'true'in the bott provided.	transactions, please enter 'true'in the bott provided.	transactions, please enter 'true'in the bott provided.	transactions, please enter 'true'in the bott provided.
There have been no related party transactions in the				reporting		period (True or False)			FALSE
										Amounts
Name ofthe or related	trustee party	Relationship to charity	Description of transaction(s)	the		Amount	Balance at period end	Provision for bad debts at period end		written off during reporting
			Grants for services		to
In Touch Ministries (US)		Affiliated Entity	conduct charitable			156,222
			activities
In Touch Ministries (US)		Affiliated Entity	Debtor			3,540	3,540
ln relation to	the transactions above,		please provide	the
terms and conditions,		including any security and the
nature ofany	payment	(considerationj	to be provided		in
settlement.