## **Trustees’ Annual Report for the period**
**From 01.04.2022 Period start date To 31.03.2023 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 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 daily**
**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**
**then 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
||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 physical,**
**spiritual and social care for 118 children**
**and young people 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.**
**74 children (including 10 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 174. 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.**
**24 year 11 and 12 children are studying**
**at various local colleges. In addition, 10**
**young people are studying university**
**courses whilst living at the Shunem**
**Home.**
**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.**
**During the period the facility was visited**
**by a Trustee of the UK committee.**
**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. There were 14 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. Various enrichment activities were provided for the elderly residents including the opportunity for attending religious services. They enjoyed interacting with the children and attended several school performances.**
**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 £323,546 of which £17,331 was**
**restricted for specific projects at the**
**request of donors.**|
|Statement explaining the
policy for holding reserves
statingwhy they areheld|Para 1.22|**The charity’s policy is to hold a**
**minimum of 12 months’ running costs of**
**the Christadelphian Shunem Home. **|
|Amount of reserves held|Para 1.22|**£323,546 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**|
||||**All funds are currently held in UK bank**|
||||**accounts.**|
||Investment policy and|||
||objectives including any|Para 1.46||
||social investment policy|||
||adopted|||
|**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. This is supplemented by**
**regular visits by members of the UK**
**committee to inspect the work of the**
**Trust.**|
|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)** Michael Harvey Page **Position (eg Secretary,** Treasurer **Chair, etc) Date** 21/01/2024
**----- Start of picture text -----**
The Christadelphian Shunem Home UK Committee Charity
number 1174628
Annual accounts for the period
Period end
Period start date 01/04/2022 To date 31/03/2023
**----- End of picture text -----**
## **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
89,721
-
-
89,721
183,643
-
-
-
-
-
-
-
-
-
-
1,451
-
-
1,451
1,218
-
-
-
-
-
-
-
-
-
-|
|---|---|
||91,172
-
-
91,172
184,861|
||180
-
-
180
144
131,057
4,048
-
135,105
136,773
-
-
-
-
-
649
-
-
649
1,180|
||131,886
4,048
-
135,934
138,097|
|||
||40,714
-
4,048
-
-
44,762
-
46,764|
||-
-
-
-
-|
||40,714
-
4,048
-
-
44,762
-
46,764|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||40,714
-
4,048
-
-
44,762
-
46,764|
||346,929
21,379
-
368,308
321,544|
||306,215
17,331
-
323,546
368,308|
Page 1 of 19
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors**
**Investments**
**Cash at bank and in hand (Note 8)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 7)**
**_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 9)**
**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
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- - -
-
-|
|---|---|---|
|||-
-
-
-
-|
|||-
-
-
-
-
- - -
-
-
-
-
-
-
-
306,215 17,331 -
323,546
369,308|
|||306,215 17,331 -
323,546
369,308|
|||- - -
-
1,000|
|||306,215 17,331 -
323,546
368,308|
||||
|||306,215 17,331**-**
323,546
368,308|
|||- - -
-
-
-
-
-
-
-|
|||306,215 17,331 - 323,546
368,308|
|||-
-
-
17,331
17,331
62,994
306,215
-
306,215
305,314
-|
|||306,215 17,331 -
323,546
368,308|
|||Date of
approval
dd/mm/yyyy
Print Name
Signature|
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
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going Not applicable concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Not applicable 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 Not applicable charity is not regarded as a going concern.
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.
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(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; Not applicable
and
(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
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*|
|* -Tick as appropriate|
|---|---|---|
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|Not applicable|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not applicable|
|**_(iii) where practicable, the effect of the change in one or_**||
|**_more future periods._**||
||Not applicable|
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).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
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**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets
in the estate and any conditions attached to the legacy are either within the control of
the charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that
gift and is treated as an addition to the same fund as the initial donation unless the
donor or the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**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.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
Page 6 of 19
|**2.3 ASSETS**
**Intangible fixed assets**
**Heritage assets**
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
They are valued at cost.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
They are valued at cost.
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 interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.2 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.
**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**|N/A
|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|---|
Page 7 of 19
**Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **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 **Current asset** cash equivalents with a maturity date less than one year. These include cash on deposit and **investments** 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|
|||||
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
|||||
||Yes|No|N/a|
|||||
||Yes|No|N/a|
|||||
|||||
|||||
|||||
||Yes|No|N/a|
|||||
## **POLICIES ADOPTED None ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
Page 8 of 19
**Section C Notes to the accounts (cont)**
**----- Start of picture text -----**
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 69,027 - - 69,027 108,966
and legacies: Gift Aid 1,455 - - 1,455 4,288
Legacies - - - - -
General grants provided by government/other
charities 19,239 - - 19,239 70,389
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 89,721 - - 89,721 183,643
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income 1,451 - - 1,451 1,218
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1,451 - - [ 1,451 1,218 ]
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - - ]
Other: 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
property rights - - - - -
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 91,172 - - 91,172 184,861
Other information:
All income in the prior year was unrestricted except for: (please
provide description and amounts) None
**----- End of picture text -----**
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**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
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 180 - - 180 144 - - 144
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 180 - - 180 144 - - 144
Expenditure on charitable activities:
Grants and donations paid 131,057 4,048 - 135,105 96,773 40,000 - 136,773
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable
activities 131,057 4,048 - 135,105 96,773 40,000 - 136,773
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Bank charges 480 - - 480 181 - - 181
Committee expenses 170 - - 170 - - - -
Accountancy fees - - - - 1,000 - - 1,000
- - - - - - - -
Total other expenditure 650 - - 650 1,181 - - 1,181
TOTAL EXPENDITURE 131,887 4,048 - 135,935 98,098 40,000 - 138,098
**----- End of picture text -----**
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).**_
|**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|
|---|---|
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)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Grants to India 135,105 - - 135,105
- - - -
- - - -
- - - -
Total 135,105 - - 135,105
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **6.2 Grants made to institutions**
|**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Names of institution**
**_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._**
Christadelphian Shunem and Welfare Trust
**Purpose**
Care and education for the needy in India
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
135,105
-
-
-
-
-
-
-
-
-|
|---|---|
||**135,105**|
||-
135,105|
Page 13 of 19
## **Last year:**
## **6.3 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**
Grants to India
**_Total_**|**Grants to**
**institutions**
**Grants to individuals**
**Support costs**
**Total**
**£**
**£**
136,773 - -**136,773**
- - -
**-**
- - -
**-**
- - -
**-**|
|---|---|
||**136,773 - - 136,773**|
_**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_**|
|---|---|
|**_TOTAL GRANTS PAID_**
**Names of institution**
**Purpose**
Christadelphian Shunem and Welfare Trust
Care and education for the needy in India
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|**Total amount of**
**grants paid £**
136,773
-
-
-
-
-
-
-
-
-|
|---|---|
||**136,773**|
||-
136,773|
Page 14 of 19
**Section C Notes to the accounts (cont)**
## **Note 7 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **7.1 Analysis of creditors**
|**7.1 Analysis of creditors**||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||**Amounts**||**falling due**||**Amounts falling due after**||||||
|||**within**||**one year**||**more than**|||**one year**|||
|||**This year**|||**Last year**|**This year**|||**Last year**|||
|||**£**|||**£**|**£**|||**£**|||
|**Accruals for grants payable**|||-||-||-|||-||
|**Bank loans and overdrafts**|||-||-||-|||-||
|**Trade creditors**|||-||-||-|||-||
|**Payments received on account for contracts or**||||||||||||
|**performance-related grants**|||-||-||-|||-||
|**Accruals and deferred income**|||-||1,000||-|||-||
|**Taxation and social security**|||-||-||-|||-||
|**Other creditors**|||-||-||-|||-||
||**Total**||-||1,000||-|||-||
## **Note 8 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**
**£**
**£**
-
-
75,025
50,000
248,521
319,308
-
-|
|---|---|
||323,546
369,308|
Page 15 of 19
**Section C Notes to the accounts (cont)**
## **Note 9 Charity funds**
## **9.1 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 balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
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
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 21,379 - - 4,048 - - 17,331
**----- End of picture text -----**
## **Note 9 Charity funds (cont)**
## **9.2 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**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
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
**----- End of picture text -----**
Page 16 of 19
**Section C Notes to the accounts (cont)**
## **Note 9 Charity funds (cont)**
## **9.3 Transfers between funds**
## **This year**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and 0
restricted funds
Between endowment and 0
restricted funds
Between endowment and 0
unrestricted funds
Last year
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and The donor has agreed that the remaining balance on its restricted 1,615
restricted funds donation can be put to any use by the charity, therefore this balance is
being transferred to unrestricted funds.
Between endowment and 0
restricted funds
Between endowment and 0
unrestricted funds
**----- End of picture text -----**
Page 17 of 19
**Section C Notes to the accounts (cont)**
## **Note 10 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.**_
## **10.1 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.**_
|**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**£**
- - - -
**-**
- - - -
**-**
- - - -
**-**
- - - -
**-**
**Amounts paid or benefit value**|
|---|---|
_**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)**
**TRUE**
_**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
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) 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.**_
Page 18 of 19
## **10.2 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".**_
**----- Start of picture text -----**
No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel 170 -
Subsistence - -
Accommodation - -
Other (please specify): - -
- -
TOTAL 170 -
Please provide the number of trustees reimbursed for expenses or who 1 0
had expenses paid by the charity
**----- End of picture text -----**
## **10.3 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**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**There have been no related party transactions in the reporting**|**period (True**|**or False)**|**or False)**|||**_TRUE_**|**_TRUE_**|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||
|||||||||||**Amounts**|
|**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**|||**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**
|**Last year**|**Last year**|**Last year**|**Last year**||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period (True**|**or False)**||||**_TRUE_**||
||||||||||||
|||||||||||**Amounts**|
|**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**|||**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