2021-12-31-accounts - Advance Movement UK

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Table of Contents
1Reference and Administrative		Details
2 Objectives and Activities.
3Achievements and Performance
4 Financial Review
5Structure, Governance	and Management
6Statement offinancial	activities (including		summary	income and expenditure	account). ....
7 Balance sheet,
8 Notes to the accounts.	....

1.1 Basis ofaccounting
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	their	accounts	in
and with'			accordance	with the Financial			Reporting		Standard		applicable			in the	UK and Republic of ireland (FRS102)					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.

An explanation	as to those factors that support the conclusion that the charity is a	as to those factors that support the conclusion that the charity is a	The charity Is well supported
going concern;
Disclosure of any uncertainties that make the going concern		assumption doubtful;	Not appiicabie
Where accounts	are not prepared on a going concern basis, please disclose this		Not applicable
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.

Volunteer help	Volunteer help	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'
Income from royalties and dividends	interest,	This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.	Yes	No	N/a'
Income from membership		Membership subscriptions received in the nature ofa gift are recognised in Donations and Legacies.	Yes*	No	N/a'
subscrlptlons
		Membership subscriptions which gives a member the right to buy services or other benefits are recognised	Yes	No	N/a'
		as income earned from the provision ofgoods and services as income from charitable activities.
Settlement of Insurance claims		Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12FRS102SORP) and are included as an item ofother income in the SoFA.	Yes	No*	N/a'
Investment gains and losses		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.	Yes	No	N/a*
2.2 EXPENDITURE AND		LIABILITIES
		Liabilities are remgntsed 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 ofthe obligation can be measured with
		reasonable certainty.	Yes	No"	N/a
Liabifity recognition
Governance and support costs		Support costs have been allocated between governance costs and other support. Governance costs comprise afi costs involving public accountability ofthe charity and its compliance with regulation and good
		practice.	Yes*	No	N/a
		Support costs Indude central functions and have been allocated to activity cost categories on a basis
		consistent with the use ofresources, eg allocating property costs by floor areas, or per capita, staff costs by
		the time spent and other costs by their usage.
			Yes'	No	N/a'
Grants with		Where the charity gives a grant with conditions for its payment being a specific level ofservice or output to
performance		be provided, such grants are only recognised in the SoFA once the recipient ofthe grant has provided the
conditions		specNed service or output.
			Yes'	No	N/a'
Grants payable		Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the
without performance		commitment, a liability for the full funding obligation must be recognised.
conditions
			Yes	No'	N/a'
Redundancy	cost	The charity made no redundancy payments during the reporting period.	Yes'	No	N/a'
Deferred income		No material item ofdeferred income has been Included in the accounts.
			Yes	No*	N/a*

Creditors		The charity has creditors which are measured at settlement amounts less any trade discounts	The charity has creditors which are measured at settlement amounts less any trade discounts	The charity has creditors which are measured at settlement amounts less any trade discounts				Yes	No'	N/a
Provisions	for	A liability is measured on recognition at its historical cost and then subsequently	measured	at	the best			Yes	No	N/a*
liabilities		estimate of the amount required to settle the obligation at Ihe reporting date
Basicfinancial		The charity accounts for basic financial instruments on initial recognition as per	paragraph 10.7 FRS102					Yes	No'	N/a
Instruments		SORP. Subsequent measurement is as per paragraphs 11.17to 11.19,FRS102SORP.
2.3ASSETS
Tangible fixed assets		These are capitalised if they can be used for more than one year, and cost at least
for use by	charity
								Yes'	No'	N/a'
		They are valued at cost.
		The depreciation rates and methods used are disclosed in note 14.
Intangible assets	fixed	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 15.						Yes	No'	N/a
		They are valued at cost.						Yes*	No'	N/a'
		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 16.					Yes'	No'	N/a
Heritage assets
								Yes'	No'	N/a'
		They are valued at cost.
		Fixed asset investments in quoted shares, traded bonds and similar investments	are valued	at	initially		at
Investments		cost and subsequently at fair value (their market value) at the year end. The same treatment unlisted investments unless fair value cannot be measured reliably in which case it is measured			is applied to at cost less			Yes	No*	N/a
		impairment.
		Investments held for resale or pending their sale and cash and cash equivalents	with a maturity		date	ofless
		than 1 year are treated as current asset investments						Yes	No	N/a*
Stocks and	work in	Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net		realisable				Yes	No'	N/a'
progress		value.
		Goods or services provided as part ofa charitable activity are measured at net	realisable value		based		on
		the service potential provided by items ofstock.
								Yes	No'	N/a'

															Restricted
						Analysis			of Income					Unrestricted funds	Income funds	Endowment funds	Total funds	Prior year
Donations	and	Donations		and gifts	—HUB
legacies:														20374			20 374	9100
		Donations		and gifts	- Global
														25 148			25 148	20950
		Gift Aid
														2,573			2,573
		Partner church donations					- HUB
														60929			60929	58383
		Partner church donations					-Global
														45418			45415	39261
		Donated	goods, facilities			and		services
													Total
														154,442			154,442	127,694
Charitable
activities:
		Other
													Total
Othertradlng
activities:
		Other
													Total
Income from		Interest income
Investments:
		Dividend	income
		Rental and		leasing	income
		Other
													Total
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
														154442			154442	127694

Note 4				Expenditure
										Restricted
				Analysis			ofexpenditure		Unrestricted funds	income funds	Endowment funds	Total funds	Prior year
													8
Operationa		I costs:
				Training conferences		-costs			13,499			13,499	3,148
				Labour costs					4,012			4,012	11,762
				Meetings and courses					3,790			3,790
				Publishing costs					1,324			1,324	2,561
				Office costs					1,042			1,042
				Travelling expenses					1,241			1,241	171
				Insurances
				DBSchecks									240
				Consultancy fees								443
				Independent Examiner's			fees					480	600
				Bank charges									75
				Total expenditure		on raising funds			27,030			27,030	20,071
Expenditure charitable		on activities		Church planting	- Global				16,349			16,349	37,276
				Church planting	- HUB
									6,760			6,760	9,996
				Global donations
									3,600			3,600	25,604
				Total expenditure		on charitable		activities
									26,709
												26,709	72,876
Separate	material		item	Leadership ewnt	costs
ofexpense									3,555			3,555	2,646
				Gifis
									1,966			1,966
				Total					5,521			5,521	2,646
Other
				Total other expenditure
TOTAL EXPENDITURE									59,260			59,260	95,593

				year	Last year
			Description	E	f
Extraordinary	item	1
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4

8.1 Analysis ofcred	itor	s
			Amounts	falling due	within	one	Amounts	falling	due after more
				year				than one year
			This year		Last year		This year		Last	year
			f							f
Accruals for grants	payable
Bank loans and overdrafts
Trade creditors			845		761
Payments received	on	account for contracts or
performance-related	grants
Accruals and deferred		income
Taxation and social	security
Other creditors
		Total	845		761

Note 9	Cash at		bank and in hand
				This year	Last year
					f
Short term cash
investments (less			than 3
months	maturity	date)
Short term deposits
Cash at	bank and		on
hand				286,124		190,818
Other
Total				286,124		190,818