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|Full Name:|ReachAcrosslnternational|
|---|---|
|Constitution:|TheCharityisconstitutedas acharitable incorporated organisationundera|
||constitutiondated10March 2017, and registeredwith theCharityCommission|
||ofEnglandandWales on 25August,2017.|
|RegisteredNumber:|7774386|
|Trusteesi|Penny Brasher {since2July 2019)|
||Remon Samuel (since 13October2020)|
||Roland Denner (since 8October2019)|
||AnjaKappers (since2July 2019)|
||Mark Wenger(since8October2019)|
|RegisteredOffice:|66, Park Hill|
||Moseley|
||Birmingham|
||8138DS|
|Bankers:|UnityTrustBank|
||PO Box7193 PlanetaryRoad|
||Willenhall|
||WV1gDG|
|lndependentExaminer:|DonnaLeppitt|
||lndependentExaminers Ltd|
||Poplars|
||YaptonLane|
||Walberton|
||WestSussex|
||BN18OAS|
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ReachAcross International
TRUSTEE5' REPOR T
CONTINUED
Investment Pollcy
The charity's investmènt powers are pre5tribed in lis constitution. The prescribed investment powers allow the
Iru5tees to invest in any investments or securities of any nature consistent with the principles for which the
charlty stands, including land of any tenure. The irustees have decided that with the present level of reserves it is
prudent that investment Is not restricted to cash on deposit but that it is deslrable to Invest a portion of the
reserves of the charity into other low or medium risk investments to ensure the financial lon8-term viability of the
charity, due to low interest rates and Tising Inflation. The trustees are se@klng professional advice in the process of
taking out such an investment.
Reserves Pollcy
The trustees have examined Ihe requirement for free reserves whlch are those unrestricted funds not invested in
flxed assets, designated for specific purposes or otherwise committed. The trustee5 ¢onsider that. given the
present nature and level of the work and the call on funds. £40.000 should be held and this wi11 be sufficient to
prtsvlde workin8 Capltal for core costs and allgw for quick re5pon5e to any emergencles.
Rlsk Mana8ement
The trustees actively review the major risk5 that the charity faces on a regular basis and believe that maintainlng
free reserves at the levels stated above. combined wsth ihe regular review of controls and systems carried out,
wlll provide suffleient resources in the event of any problems. The tnjstees have also examined the operatlonal
rlsks fated and established that the necessary Systems are in place to mitigate the si8nificanl ri5k5. Again, an
annual revlew of the financial controls was done using ihe template provided by the Charily Commlsslon.
Trustees
The trustees In office durlng Ihe report period and at the date of the approval of thls report are set out on page l.
Publlc Benefit
The tharity acknowledges Its requlrement to demon51rate clearly that It must have charitable purposes or'aims,
that are lor the public benefit. The trustees confiim that they have paid due fe8ard to the charity commission
guidance on publlc benefii before de¢idin8 what activities the charity should undertake.
Statement of Tru5tee5' re5pon5ibllities
The trustèes are required by law to prepare fi.nancial statements lor each financial year which give a true and falr
view of the state of affairs of the charity at the end of the financial yeai and of the incoming resources and
application ol the resources of the charity in that year. In preparing those financial statements the trvstees are
required to..
select suitable accountin8 pollcies and then apply them consistentlv.,
make judgements and estimates that are reasonable and prudent;
Comply wlth applicable accounting standards subject to any materlal departures disc105ed and explained
In the financial statements- and
prepare the financial 5taiements on a going concern basis unless it is inappropriate to presume that the
charity will continue In business.
The trustees are also responsible for keeping proper accounting records which disclose, with reasonable accuracy
at Hny time, the financial position of the charily. They are also responsible for safeguarding the assets of the
charity and hence for taking rea50noble Steps for the prevention and detertion of fraud at)d other irregularitie5.
Approved by the Trustees on, 20" October 2022
Signed on behalf of the Trustees by.-.....
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|3.Net AnalysisofFunds|Expendable|lncome|funds|Total|
|---|---|---|---|---|
||Endowment unrestrictedRestricted||||
|Tangiblefixedassets||21,580|-|21,580|
|Currentassets|40,000|193,788|26,t94259,982||
|Current liabilities||M,842||44,842|
||40,000|170,526|26,194236,720||
|4,Restricted lncomeFunds|||||
|Purposeol fund|Balance||MovementBalance||
||tl4l2t|ln|
Out|3Ll3l22|
|NEAfricaField|1,348|||1,348|
|DiscipleshipTraining|515|||515|
|Student Training inUKFund|32|||32|
|LeadershipDevelopment|||||
|LFund|6,985|||6,98s|
|West AfricaField|100|||100|
|MiddleEastField|5,309|||5,309|
|AsiaField|55|||65|
|lnternationalConferenceFund
Stewardship|L7,440
-20|20s||11,840|
||26,774|||26,194|
##
|ReachAcross International
STATEMENT OF FINANCIAL ACTIVITIES
for the period ended 31 March 2022
Notes
INCOME AND EXPENDITURE
Incoming Resources
Gifts received
Gift Aid & Interest received
Amounts Received Global ReachAcross Charities
Use of Residential Property
Total incoming resources
Resources Expended
Leadership Development, Pastoral & field projects
Media team
Website
Conferences & Training
Employment Costs International Director
Developing Training Material
Strategic Development & Leadership
Travel expenses
Hospitality
Amounts paid from restricted income funds
Governance
Employment Costs International Administrator
IT Consultancy & Professional Fees
Property running and utilities
Insurance
Fire and safety
Office running
Bank charges
Sundries
Depreciation
Independent Examiner's Fees
Total resources expended
Net incoming/(outgoing) resources for the year
Fund Balances Brought Forward
at 1 April 2021
Fund Balances as at 31 March 2022
_Direct expenditure in furtherance of the charity's objectives:_
_Management and administration_|Trial Balance
**From**
**01.04.2021 To**
**31.03.2022**
**Nominal Code**Name
Last Financial Year
Debit
Credit
6
**1100** Trade Debtors
11.365,39
7
**1200** Current Account
50.935,61
Expendable
Unrestricted
Restricted
Total
Total
8
**1220** Savings Account
300,37
Endowment
Income
Income
2022
2021
9
**1230** Lloyds Credit Card
24,56
Funds
Funds
10
**2100** Trade Creditors
580,14
£
11
12
**2600** Long term Loans & Mortgages
41.739,52
H16
13
**4800** Gift Aid
216,79
H15
-
240
240
3.047
14
**4900** Other income
240
H14
223
223
15
**4903** Savings Interest
6,16
H15
16
**4904** Letting Contribution
2.700,00
H18
-
61.721
61.721
59.830
17
**4907** Levies: Canada
2.946,15
H17
-
2.700
2.700
8.412
18
**4908** Levies; Germany
12.509,68
H17
-
64.884
64.884
71.289
19
**4910** Levies: Switzerland
11.864,95
H17
20
**4911** Levies: UK
10.886,98
H17
21
**4912** Levies: USA
23.513,50
H17
22
**5003** Audit
840,00
H45
23
**5004** Leadership
7.190,32
H33
24
**5007** Conferences
1.066,64
H34
-
5.463
5.463
2.128
25
**5013** Contributions to Networks
524,19
H32
-
558
558
808
26
**6999** Employment Costs
8.670,02
H35
-
1.332
1.332
1.076
27
**7401** ID Travel Insurance
71,26
H40
-
2.227
2.227
577
28
**7403** Int. Ministry Development
5.398,39
H25
4.769
4.769
29
**7404** Member Care
64,82
H25
2.092
2.092
30
**7405** Staff Travel Expenses
893,76
H40
9.813
9.813
31
**7420** Hotel and Accommodation
259,29
H40
-
1.224
1.224
487
32
**7502** Home Office
515,64
H39
-
-
33
**7520** Office Stationery
128,78
H39
-
(20)
(20)
2.069
34
**7530** Telephone
330,83
H39
35
**7540** Internet Charges
295,58
H39
27.478
(20)
27.458
5.005
36
**7541** Cloud Storage
316,66
H39
37
**7543** VPN
371,06
H39
38
**7544** Website
516
H31
-
524
524
122
39
**7548** Hosting
816,48
H31
-
3.901
3.901
9.383
40
**7575** Sundries
92,07
H43
-
3.075
3.075
4.121
41
**7620** IT Consultancy & Professional Fee
3.075,00
H43
-
5.216
5.216
5.539
42
**7621** Developing Training Material
2.091,74
H30
-
832
832
43
**7622** Strategic Development
2.622,63
H31
-
-
44
**7630** Business Insurance
831,84
H37
-
1.959
1.959
11.101
45
**7800** Repairs and Renewals
5.215,59
H37
46
**7900** Bank Charges
71,79
H42
47
**7902** Transfer Fees
638,66
H42
-
710
710
596
48
**8200** Media Team
557,93
H26
-
92
92
356
49
**8230** Training Costs
1.160,09
H34
-
-
285
50
TOTAL
£44.627,06
-
900
900
960
-
17.209
-
17.209
38.886
-
44.687
(20)
44.667
43.891
-
20.197
20
20.217
27.398
40.000
150.328
26.174
216.502
189.104
40.000
170.526
26.194
236.720
216.502|
|---|---|
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## **ReachAcross International**
NOTES TO THE FINANCIAL STATEMENTS for theyaer ended 31 March 2022
## **1. Principal accounting policies**
The charity has taken advantage of the exemption in Financial Reporting Standard No 1 from the requirement to produce a cash flow statement.
## **a) Basis of Preparation and Assessment of Going Concern**
The financial statements have been prepared under the historical cost convention in accordance with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
## **Assessment of Going Concern**
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
## **b) Incoming resources**
The network of ReachAcross charities provides donations to ReachAcross International to co-ordinate international support for the network. It is accounted for in full on a receipts basis with the addition of any tax reclaimable. In accordance with this policy, legacies are included on receipt of payment from the personal representative of an estate or when property is transferred.
## **c) Tangible fixed assets**
All assets costing more than £250 are capitalised.
Depreciation is calculated to write off the cost, less estimated residual value, of fixed assets on a straight line basis over their estimated useful lives. No depreciation is charged on the freehold property as it is maintained to such a standard that its estimated residual value is not considered to be less than its cost or valuation and any depreciation charge will be immaterial.
Depreciation rates used are:
Furniture and equipment 25% straight line
## **d) Foreign currencies**
Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Currencies are revalued at year-end.
## **e) Resources expended and basis of allocation of costs**
Expenditure is included when incurred and includes irrecoverable VAT. Expenditure on operational programmes is recognized in the period it is incurred. A designated fund is established for expenditure which has been committed to projects, but remains unspent at the year end.
## **f) Costs of managing and administering the charity**
These represent costs attributable to the management of the charity’s assets, organizational administration and compliance with constitutional and statutory requirements.
## ReachAcross International
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022
Principal accounting policies Cont’d.
(g) Funds accounting.
Funds held by the charity are:
Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds – these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **2. Tangible Fixed Assets**
|Cost
At 1 April 2021
At 31 March 2022
Accumulated Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net Book Value as at 31 March 2022
**3. Debtors**
Due from Global ReachAcross charities
Prepayments
**4. Creditors: Amounts falling due in less than 1 year**
Trade creditors
Accruals|Freehold
Furniture
Total
Property
and
Equipment
£
£
£
21.580
21.580
21.580
21.580
2022
2021
0
15.692
0
285
0
15.978
21.580
0
21.580
2022
2021
£
£
34.572
23.207
8.420
8.420
43.012
31.626
2203
1.598
900
840
3.103
2.438|
|---|---|
## **ReachAcross International**
NOTES TO THE FINANCIAL STATEMENTS for the yaer ended 31 March 2022
**----- Start of picture text -----**
5. Net Analysis of Funds Expendable Income funds Total
Endowment Unrestricted Restricted
£ £ £
Tangible fixed assets - 21.580 - 21.580
Current assets 40.000 193.788 26.194 259.982
Current liabilities - -3.103 - (3.103)
Long Term Loan -41.740
40.000 170.526 26.194 278.459
6. Restricted Income Funds
Purpose of fund Balance Movement Balance
01/04/2021 In Out 31/03/2022
NE Africa Field 1.348 1.348
Discipleship Training 515 515
Student Training in UK Fund 32 32
L Fund 6.985 6.985
West Africa Field 100 100
Middle East Field 5.309 5.309
Asia Field 65 65
Refugee Camp Project -20 20 0
International Conference Fund 11.840 11.840
Stewardship 0
26.174 20 - 26.194
**----- End of picture text -----**
## **7. Financial Commitments**
.
The Charity had no financial commitments at 31 March 2022
## **8. Payroll**
Two Staff Members of ReachAcross International was employed by ReachAcross Germany during the period 1 April 2021 to 31 March 2022 ReachAcross Germany administered the payroll as part of this employment. The benefit pertaining to ReachAcross International for this period was £42,966.57 (€50,205.79) and £34,139.44 ( €39,891.43) = Total £77,106.01 (€90,097.22)
## **REACHACROSS INTERNATIONAL**
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
## **FOR THE YEAR ENDED 31ST MARCH 2022**
Report to the trustees/ members of xxx (Charity Name) on the accounts for the year ended xxx (date).
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
- have not been met; or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 12th September 2022
7