## **Trustees’ Annual Report for the period** **From 01.04.2021 Period start date To 31.03.2022 Period end date Charity name: The Christadelphian Shunem Home UK Committee Charity registration number: 1174628** ## **Objectives and Activities** ||SORP reference|| |---|---|---| |Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|**The relief of those in need, by reason of**
**youth, age, ill-health, disability, financial**
**hardship or other disadvantage in India,**
**in accordance with Christadelphian**
**Christian principles in particular but not**
**exclusively by making grants, providing**
**advice and supporting the coordination**
**of overseas volunteer workers to assist**
**with the work of the Christadelphian**
**Shunem and Welfare Trust, a charitable**
**trust registered in India (Registration no.**
**BKIV/51/210 (Andhra Pradesh))**| |Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|**The general aim of the charity is to**
**facilitate the provision of medical relief,**
**nutrition, education and residential**
**services to the aged and also for**
**children whose parents / guardians**
**suffer from Hanson’s disease and other**
**debilitating diseases providing in**
**particular for their all-round care both**
**general and spiritual and any other**
**matters relating to their wellbeing.**
**The primary means of achieving this**
**provision is by closely working with the**
**Christadelphian Shunem and Welfare**
**Trust, a charitable trust registered in**
**India which manages residential**
**accommodation known as “The**
**Christadelphian Shunem Home”. The**
**trust provides primary education for its**
**beneficiaries by funding places at the**
**“Nithsdale School”, a project of the**
**Nithsdale Education Society, registered**
**in Andhra Pradesh, no. 791 of 2017 and**
**secondary / tertiary education at various**
**independent establishments in the**
**region of Hyderabad city.**| |||**The charity aims to facilitate the**
**advancement of religion by assisting in**
**the provision of the opportunity for**
**worship and Bible study for its**
**beneficiaries at Christadelphian**
**services and classes arranged at**
**Christadelphian meeting venues local to**
**those beneficiaries. **| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|**The Trustees in facilitating these**
**activities have had due regard to the**
**guidance issued by the Charity**
**Commission on public benefit**| ## **Additional information (optional)** You may choose to include further statements where relevant about: ||SORP reference|| |---|---|---| |Policy on grant making|Para 1.38|**The main activity of the charity is the**
**provision of support for the**
**Christadelphian Shunem and Welfare**
**Trust. Application for grant funding is**
**made by the Trust in advance of the**
**charity’s AGM. The level of financial**
**support granted for the following year is**
**the agreed by the Trustees at the**
**charity’s AGM.**| |Policy on social investment
including program related
investment|Para 1.38|| |Contribution made by
volunteers|Para 1.38|**The trustees and nominated assistants**
**from within the Christadelphian**
**community provide advice, perform**
**their duties as trustees including**
**keeping financial records, providing IT**
**support and engaging in publicity**
**activities on a voluntary basis. The**
**value of this voluntary work is estimated**
**to be £2,150.**| |Other||| ## **Achievements and Performance** ||SORP reference|| |---|---|---| |Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|**During the period covered by this report**
**the charity has facilitated the physical,**
**spiritual and social care for 118 children**
**aged 6 to 18 years from disadvantaged**
**households from the area surrounding**
**Hyderabad city, India.**
**This has been achieved by facilitating**
**the provision through the**
**Christadelphian Shunem and Welfare**
**Trust of supervised accommodation at**
**the two Shunem campuses known as**
**“The Christadelphian Shunem Home**
**Boys’ Hostel” and “The Christadelphian**
**Shunem Home Girls’ Hostel” and also**
**by providing funding for education of**
**the children.**
**72 children (plus 4 staff children) attend**
**the Nithsdale School which was**
**originally established for and is run**
**alongside the Christadelphian Shunem**
**Home. The total number of pupils at the**
**school is now 177. The school provides**
**primary education from nursery to year**
**7.**
**The charity funds secondary education**
**for the children resident at the Shunem**
**Home at a number of local schools and**
**colleges.**
**All children passed the Public Board**
**exams held during the year for years 10,**
**11 and 12 students.**
**Both campuses at the Shunem Home**
**were inspected by the Women and Child**
**Dept. of Telangana Government and**
**received favourable reports.**
**Due to covd-19 restrictions there were**
**no visits from the UK committee and no**
**advice or coordination activities were**
**provided for prospective**
**Christadelphian Shunem and Welfare**
**Trust volunteers.**
**In addition to the children’s facilities,**
**the charity supports the provision of**
**accommodation for elderly people from**
**disadvantaged backgrounds at The**
**Christadelphian Shunem Home Girls’**
**Hostel. During the period there were 2**
**new admissions, and 1 death and 2**| **residents moved on to other care situations. At the end of the reporting period there were 17 elderly residents living at the Shunem Home.** **Nursing care and general assistance for the elderly residents has been provided by a team of carers supervised by a registered general nurse. A local doctor has visited the home twice weekly.** **Additional information (optional)** You may choose to include further statements where relevant about: |Achievements against
objectives set|Para 1.41|| |---|---|---| |Performance of fundraising
activities against objectives
set|Para 1.41|| |Investment performance
against objectives|Para 1.41|| |Other||| ## **Financial Review** |**Financial Review**||| |---|---|---| |Review of the charity’s
financial position at the end
of the period|Para 1.21|**Funds at the end of the year amounted**
**to £368,308 of which £21,379 was**
**restricted for specific projects at the**
**request of donors. The cash balance at**
**the year-end was £369,308. **| |Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|**The charity’s policy is to hold a**
**minimum of 12 months’ running costs of**
**the Christadelphian Shunem Home.**| |Amount of reservesheld|Para 1.22|**£346,929 was held at the year end. **| |Reasons for holding zero
reserves|Para 1.22|| |Details of fund materially in
deficit|Para 1.24|| |Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|| |**Additional information (optional)**|**Additional information (optional)**|**Additional information (optional)**|| |---|---|---|---| |You may choose to include further statements|||where relevant about:| ||||**The principal source of funding is by**| ||||**donations, grants and legacies from**| ||The charity’s principal||**members of the Christadelphian**| ||sources of funds (including|Para 1.47|**Community and from collections at**| ||any fundraising)||**Christadelphian “Ecclesias” (churches)**| ||||**worldwide**| |**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:| |---|---|---| |The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|**The principal source of funding is by**
**donations, grants and legacies from**
**members of the Christadelphian**
**Community and from collections at**
**Christadelphian “Ecclesias” (churches)**
**worldwide**| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**All funds are currently held in UK bank**
**accounts.**| |A description of the principal
risks facing the charity|Para 1.46|**The charity is dependent upon**
**donations from within the**
**Christadelphian community. The risk of**
**large falls in income is minimised by**
**encouraging wherever possible a large**
**number of donors giving relatively small**
**regular amounts. The risk of misuse of**
**grants made has been mitigated by**
**working only with the Christadelphian**
**Shunem and Welfare Trust which is**
**regulated by the appropriate**
**government body and which provides**
**audited accounts to the charity on an**
**annual basis.**| |Other||| ## **Structure, Governance and Management** |Description of charity’s
trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**Constitution**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CIO whose only voting members are its**
**charity trustees**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**Appointed by resolution passed by a**
**meeting of trustees**| |including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

**meeting of trustees**|including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

**meeting of trustees**|including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

**meeting of trustees**| |---|---|---| |**Additional information (optional)**
You may choose to include further statements where relevant about:||| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|**New trustees are provided with a copy**
**of the constitution and the “essential**
**Trustee” guide. They are then formally**
**talked through the constitution by an**
**existing trustee**| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**The charity operates a flat committee**
**which meets at regular intervals.**
**Decisions are made by simple vote.**
**There are no paid employees.**| |Relationship with any
related parties|Para 1.51|**None**| |Other||| |including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

**meeting of trustees**|including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

**meeting of trustees**|including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees

**meeting of trustees**| |---|---|---| |**Additional information (optional)**
You may choose to include further statements where relevant about:||| |Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|**New trustees are provided with a copy**
**of the constitution and the “essential**
**Trustee” guide. They are then formally**
**talked through the constitution by an**
**existing trustee**| |The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|**The charity operates a flat committee**
**which meets at regular intervals.**
**Decisions are made by simple vote.**
**There are no paid employees.**| |Relationship with any
related parties|Para 1.51|**None**| |Other||| ## **Reference and Administrative details** |Charity name|The Christadelphian Shunem Home UK Committee| |---|---| |Other name the charity uses|| |Registered charity number|1174628| |Charity’s principal address|5 Hillview Lane, Twyning, Tewkesbury, Gloucestershire,
GL20 6JW| ||| ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||David Morgan|Chair||| ||Joanne Morgan|||| ||Michael Page|Treasurer||| ||Benjamin
Standeven|||| ||Rachel Shepherd|||| ||John Vincent|||| ||Alison Vincent|||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| |||||| – Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets None held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**|**Additional information (optional)**
**Names and addresses of advisers (Optional information)**| |---|---|---| |**Type of**
**adviser**
**Name**
**Address**||| |||| |||| |||| |||| |**Name of chief executive or names of senior staff members (Optional information)**||| |||| ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** ## **Declarations** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** |**Signature(s)**
**Full name(s)**
**Position (eg Secretary,**
**Chair, etc)**
**Date**||| |---|---|---| ||Michael Harvey Page|| ||

Treasurer|| ||22/01/2023|| ||22/01/2023|| |The Christadelphian Shunem Home UK Committee|The Christadelphian Shunem Home UK Committee|The Christadelphian Shunem Home UK Committee|Charity
number|1174628|| |---|---|---|---|---|---| |Annual accounts for the period|||||| |Period start date|**01/04/2021**|**To**|Period end date|31/03/2022|| ## **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 4)**
**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| |---|---|---|---|---|---| ||183,643|-|-|183,643|319,471| ||-|-|-|-|-| ||-|-|-|-|-| ||1,218|-|-|1,218|1,215| ||-|-|-|-|-| ||-|-|-|-|-| ||184,861|-|-|184,861|320,686| ||||||| ||144|-|-|144|72| ||96,773|40,000|-|136,773|176,087| ||-|-|-|-|-| ||1,180|-|-|1,180|1,219| ||98,097|40,000|-|138,097|177,378| ||||||| ||86,764|40,000
-|-|46,764|143,308| ||-|-|-|-|-| ||86,764|40,000
-|-|46,764|143,308| ||-|-|-|-|-| ||1,615|1,615
-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||88,379|41,615
-|-|46,764|143,308| ||||||| ||258,550|62,994|-|321,544|178,236| ||346,929|21,379|-|368,308|321,544| Page 1 of 19 ## **Section B** ## **Balance sheet** |**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors (Note 7)**
**Investments**
**Cash at bank and in hand (Note 9)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year**
**(Note 8)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one**
**year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds (Note 10)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|50,000| |||-|-|-|-|-| |||347,929|21,379|-|369,308|272,544| |||347,929|21,379|-|369,308|322,544| |||||||| |||1,000|-|-|1,000|1,000| |||||||| |||346,929|21,379|-|368,308|321,544| |||||||| |||346,929|21,379|**-**|368,308|321,544| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||346,929|21,379|-|368,308|321,544| |||||||| |||-|||-|-| ||||21,379||21,379|62,994| |||346,929||-|346,929|258,550| ||||||-|| |||346,929|21,379|-|368,308|321,544| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Michael H Page||22/01/2023| |||||||| Page 2 of 19 **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 preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with* ü 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* ü - -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 the conclusion that the charity is a going concern; Not applicable Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going 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. Not applicable Not applicable Page 3 of 19 ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. |Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| ||||| |**_(i) the nature of the change in accounting policy;_**|||Not applicable| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information; and_**|||Not applicable| |**_(iii) the amount of the adjustment for each line affected in_**
**_the current period, each prior period presented and the_**
**_aggregate amount of the adjustment relating to periods_**
**_before those presented, 3.44 FRS 102 SORP._**|||Not applicable| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). |Yes*
No*|ü|* -Tick as appropriate| |---|---|---| ||ü|| ## _**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| Page 4 of 19 ## **1.5 Material prior year errors** No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
No*
**_Please disclose:_**|ü|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||ü||| ||||| |**_(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| Page 5 of 19 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.1 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._ |**Recognition of income**
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.
**Volunteer help**
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.
The value of any voluntary help received is not included in the accounts but is described in
the trustees’ annual report.
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.
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.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can be
measured reliably.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| ||Yes
No
N/a||| ||ü|ü|ü| Page 6 of 19 |**2.3 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**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.
These are capitalised if they can be used for more than one year, and cost at least
**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**
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.
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.
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 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.
**2.2 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
11.7 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.
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.
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.
**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.||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---|---| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| ||N/A|||| |||||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| |||Yes
No
N/a||| |||ü|ü|ü| Page 7 of 19 ||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| |**Stocks and work in**|Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net| |**progress**|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.| ||Debtors (including trade debtors and loans receivable) are measured on initial recognition at| |**Debtors**|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.| ||The charity has has investments which it holds for resale or pending their sale and cash and cash| |**Current asset investments**|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. |Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| |Yes
No
N/a||| |ü|ü|ü| **POLICIES ADOPTED None ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** Page 8 of 19 ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** |Donations andgifts
Gift Aid
Legacies
General grants provided by government/other
charities
Membership subscriptions and sponsorships
which are in substance donations
Donatedgoods,facilities and services
Other
**Total**
Other
**Total**
Other
**Total**
Interest income
Dividend income
Rental and leasingincome
Other
**Total**
**Total**
Conversion of endowment funds into income
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**
**Other information:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**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**
**£**
**£**| |---|---|---|---|---|---|---| ||Donations andgifts
|108,966|-|-|108,966|235,705| ||Gift Aid|4,288|-|-|4,288|3,513| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|70,389|-|-|70,389|80,253| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|183,643|-|-|183,643|319,471| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|1,218|-|-|1,218|1,215| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|1,218|-|-|1,218|1,215| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||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**|-|-|-|-|-| |||||||| |||184,861|-|-|184,861|320,686| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||Halifax (Salterhebble) donation for possible tax liability (£16,031)
andLeicester(Glenhills) donation forbuildingwork(£50,000)||||| Page 9 of 19 **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion. Where any endowment fund is converted into income in the prior period, please give the reason for the conversion. Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** Not applicable Not applicable Not applicable Page 10 of 19 ## **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations
|-|-|-|-|-|-|-|-| |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 activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|144|-|-|144|72|-|-|72| |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**|144|-|-|144|72|-|-|72| |**Expenditure on charitable activities:**||||||||| |Grants and donationspaid|96,773|40,000|-|136,773|162,277|13,810|-|176,087| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on charitable**
**activities**|96,773|40,000|-|136,773|162,277|13,810|-|176,087| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Bank charges|181|-|-|181|204|-|-|204| |Committee expenses|-|-|-|-|15|-|-|15| |Accountancy fees|1,000|-|-|1,000|1,000|-|-|1,000| ||-|-|-|-|-|-|-|-| |**TOTAL EXPENDITURE**
**Total other expenditure**|1,181|-|-|1,181|1,219|-|-|1,219| ||98,098|40,000|-|138,098|163,568|13,810|-|177,378| Page 11 of 19 **Section C Notes to the accounts** ## **Note 5 Details of certain items of expenditure** ## **5.1 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).**_ |**_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**
**£**| ||-|-| ||-|-| ||-|-| ||1,000|1,000| Page 12 of 19 **Section C Notes to the accounts (cont)** ## **Note 6 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.**_ ## **This year:** ## **6.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to institutions**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |Grants to India|136,773|-|-|136,773| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| |**_Total_**|**136,773**|**-**|**-**|**136,773**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **6.2 Grants made to institutions** |**6.2 Grants made to institutions**|**6.2 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 £**| |Christadelphian Shunem and Welfare Trust|Care and education for the needy in India||136,773| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**136,773**| ||||-| ||||136,773| Page 13 of 19 ## **Last year:** ## **6.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Grants toIndia|176,087|-|-|**176,087**| ||-|-|-|**-**| ||-|-|-|**-**| ||-|-|-|**-**| |**_Total_**|**176,087**|**-**|**-**|**176,087**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **6.4 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 £**| |---|---|---| |Christadelphian Shunem and Welfare Trust|Care and education for the needy in India|176,087| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**176,087**| |||-| |||176,087| Page 14 of 19 **Section C Notes to the accounts (cont)** ## **Note 7 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._**||| |---|---|---| |**7.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|50,000| ||-|-| ||-|50,000| ## **Note 8 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **8.1 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**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||1,000|1,000|
-|-| ||-|-|-|-| ||-|-|-|-| ||1,000|1,000|
-|-| ## **Note 9 Cash at bank and in hand** |**Other**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|-| ||50,000|50,000| ||319,308|222,544| ||-|-| ||369,308|272,544| Page 15 of 19 ## **Section C Notes to the accounts (cont)** ## **Note 10 Charity funds** ## **10.1 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**_ |**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**
**£**| |---|---|---|---|---|---|---|---|---| |Chelmsford balance|R|New windows at Girls'Hostel|1,615|-|-|-1,615|-|0| |Abergavenny balance|R|Any specific project use|4,048|-|-|-|-|4,048| |Bude balance|R|For a trip for the children|300|-|-|-|-|300| |Work Week travel sponsorship|R|Travel sponsorship|1,000|-|-|-|-|1,000| |Halifax (Salterhebble)|R|Discharge possible tax liability by Oct 2025|16,031|-|-|-|-|16,031| |Leicester Glenhills donation|R|Building work|40,000|-|-40,000|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||62,994|-|- 40,000|- 1,615|-|21,379| ## **Note 10 Charity funds (cont)** ## **10.2 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**_ |**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**
**£**| |---|---|---|---|---|---|---|---|---| |Chelmsford balance|R|New windows at Girls'Hostel|5,425|-|-3,810|-|-|1,615| |Abergavenny balance|R|Any specific project use|4,048|-|-|-|-|4,048| |Bude balance|R|For a trip for the children|300|-|-|-|-|300| |Work Week travel sponsorship|R|Travel sponsorship|1,000|-|-|-|-|1,000| |Halifax (Salterhebble)|R|Discharge possible tax liability by Oct 2025|-|16,031|-|-|-|16,031| |Leicester Glenhills donation|R|Building work|-|50,000|-10,000|-|-|40,000| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| ||||-|-|-|-|-|-| |**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-| |**Total Funds**|||10,773|66,031|- 13,810|-|-|62,994| Page 16 of 19 **Section C Notes to the accounts (cont)** ## **Note 10 Charity funds (cont)** ## **10.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds|The donor has agreed that the remaining balance on its restricted donation
can be put to any use by the charity, therefore this balance is being
transferred to unrestricted funds.|1,615| |Between endowment and
restricted funds||0| |Between endowment and
unrestricted funds||0| |||| ## **Last year** |**Lastyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |Between unrestricted and
restricted funds||0| |Between endowment and
restricted funds||0| |Between endowment and
unrestricted funds||0| |||| Page 17 of 19 **Section C Notes to the accounts (cont)** ## **Note 11 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.**_ ## **11.1 Trustee remuneration and benefits** ## **This year** **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)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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.**_ **----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Name of trustee Legal authority (eg order, contribution (including
governing document) loss of
office)/ex
gratia
£ £ £ £ £
-
- - - -
- - - - -
- - - - -
- - - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **Last year** **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)** **----- Start of picture text -----**
TRUE
**----- End of picture text -----**
_**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**| |---|---|---|---|---|---|---| |||**Remuneration**
|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ Page 18 of 19 ## **11.2 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".**_ |**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** ## **11.3 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.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_TRUE_**|**_TRUE_**| |---|---|---|---|---|---|---|---| ||||||||| |**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**| ||||**£**|**£**|**£**||**£**| ||||||||| ||||||||| ||||||||| ||||||||| _**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.**_ _**For any related party, please provide details of any guarantees given or received.**_ ## **Last year** **There have been no related party transactions in the reporting period (True or False)** _**TRUE**_ |**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**| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| _**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.**_ _**For any related party, please provide details of any guarantees given or received.**_ Page 19 of 19 ## **Independent examiner’s report to the trustees of The Christadelphian Shunem Home UK Committee.** I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 March 2022. ## **Responsibilities and basis of report** As the trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’). I report in respect of my examination of the Trust’s accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner’s 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 respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts 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 connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Name: Anna Fitch Membership of professional body: Institute of Chartered Accountants in England and Wales (ICAEW). Membership number 9037184. Address: 91 High Street, Blunsdon, Swindon, SN26 7AG Date: 5[th] October 2022