2022-03-31-accounts

Description ofthe charity's trusts	Description ofthe charity's trusts	Description ofthe charity's trusts
Type	ofgoverning document		Constitution
	How the charity is constituted		Association Charitable Incorporated Organisation (CIO)
Trustee selection methods (eg. appointed by, elected by)			By election by members following consideration and recommendation by existing trustees.
Additional governance issues		(Opt	ional information
You may choose to include additional information, where relevant, about:			Incorporation The charity is an Association Charitable Incorporated Organisation with assets and activities having been transferred to the CIO on 1"April 2019.
~	policies and procedures		Church Deacons and Minister (Th eTrustees)
	adopted for the induction		Deacons and the minister (who are the charity trustees) are responsible
	and training of trustees;		for giving leadership to the church, managing its finances and overseeing its buildings and activities. The minister resigned with effect from
~	the charity's organisational		31/8/2021 and a new minister has not yet been appointed.
	structure and any wider
	network with which the		Church Elders
	charity works;		The Church had four elders to assist the Pastor with pastoral and spiritual
			duties.
~ ~	relationship with any related parties; trustees' consideration	of	0th e' Networks - Church ta Togeth tr in Cardigan The Charity works with three other Cardigan churches on joint projects such as the Summer Family Funday, Annual Good Friday March of
	major risks and the system and procedures to manage them.		Witness and Open Air Service. These activities were suspended during the pandemic and so did not take place during the reporting period. We expect to resume at least some ofthese in FY2022/23 and FY2023/24.
			Risk Management
			A Risk Register exists for all major risks and is reviewed by the Trustees
			at least annually.

						~ ~ ~ ~
						Coronavirus
						The Covid-19 pandemic affected the operation ofthe charity for the whole
						ofthe financial year. The charity followed government guidance and
						stopped face to face meetings when restrictions required this. The risks
						raised by the pandemic have been addressed this financial year
						(2021/2022) and include:
						~ addressing financial changes e.g. reduced giving and changes	in
						costs;
						a ensuring that the needs of people in the church are addressed e.g.
						shopping, delivering prescriptions, social and spiritual needs
						~ preparation for a resumption offace to face meetings
						~ resumption ofsome meetings operating within the Covid guidance
						~ Providing as many services as possible digitally and in other ways
						such as by post
						The leadership ofthe charity met regularly (by video link and in person) to
						manage the charity and its response to Covid-19.
					~ ~	- . . ~
						The principal purpose ofthe Church is the advancement ofthe
						Christian faith according to the principles ofthe Baptist denomination.
Summary charity set document		ofthe objects ofthe out in its governing				The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts ofthe world.
						The advancement ofour faith includes caring for those within the
						Church and also in the wider communi locall and loball .
Summary of for the public			activities undertaken benefit in relation to			The Charity Trustees are aware ofthe commission's public benefit
these objects (include within this section the statutory declaration						guidance and 'have regard' to it when making decisions in relation to the main activities to which the guidance is relevant. Main activities are
that trustees			have had regard		to	summarised below.
the guidance issued Charity Commission benefit)				by the on public		The charity isa Christian church that has been serving God and our community in Cardigan for over 140years. Our mission is to help people encounter Jesus in a way that changes them forever. We do
						this in two ways: by sharing the Good News ofJesus Christ (the
						Gospel) and by helping and caring for people in our local community
						and elsewhere in the world. Our work towards this is summarised
						below:
						Week ly worsh p
						For the first part ofthe year the Sunday service was recorded and as a
						video using a YouTube channel; audio only CD copies were posted to those in the church congregation unable to access You Tube. Later in
						the year in person Sunday services resumed with changes to the running ofthe services as the year progressed following relaxations	in
						Covid restrictions.
						A pre-service prayer meeting was held using Zoom video
						conferencing.

Brief statement ofthe	Brief statement ofthe			The charity aims to hold unrestricted funds to cover 3 months'
charity's policy on reserves				expenditure. At the close ofthe financial year 2021/2022 unrestricted
				cash held was in excess of3months expenditure.
Details ofany funds				No funds in deficit.
materially in deficit
Further financial review			details	(Optional information)
You may choose to include additional information, where relevant about:				Due to the impact ofthe pandemic, there was a small overspend on unrestricted activity (gf,140),while restricted funds reduced by F130.The main contributors to this being an overspend on building maintenance of
~	the charity's principal sources offunds			F2,665while youth funds increased by E3,116due to a large donation. The church also invested f6,000 in video equipment to live stream
	(including any fundraising);			services for those who cannot attend in person and to enable us to share our faith more widely.
~	how expenditure has supported the key objectives ofthe charity;			The Trustees review the financial position each month and actions are taken to reduce costs to offset the reduction in giving and other income, for example reviewing utility costs. This is an ongoing process, with the aim to ensure that unrestricted reserves do not fall below 3 months
~	investment policy	and		expenditure (at the end ofthe financial year unrestricted reserves
	objectives including any ethical investment policy adopted.			Members and regular worshippers are encouraged to give via the Gift Aid scheme and during 2021/2022 this source of income decreased from f52,414to F44,609.
				Due to the Covid pandemic the church building was not open for public
				worship during the first 7 months ofthe financial year and after
				resumption of Sunday services attendance was initially limited. With
				fewer weekly offerings being taken giving was encouraged direct to bank
				or through the on-line portal "Just Giving". Unrestricted non-gift aided giving decreased from f14,014toF11,231.The pre-pandemic level of
				weekly offerings was f32,284 (FY 2019/2020).
				The regular financial support of members and worshippers enabled the
				charity to employ not only a full-time minister (for part ofthe year) but
				also a part-time youth worker and other part-time staff to support its work
				in the community.
				Given the current low rate of interest on cash balances, the church does
				not currently hold any investments. It relies upon and uses regular giving
				to fulfil its objectives rather than building up capital reserves. It is
				anticipated that an investment policy will be adopted during 2022/2023
				should it be found necessary to invest surplus funds.

	0Z
	8		Restricted
	ill 32	Unrestricted	income		Endowment	Total this	Total last
	U	funds f	funds E		funds	year E	year E
Fixed assets		F01	F02		F03	F04	F05
Intangible assets Tangible assets (Note 15) (Note 14)	801 802	171,488				171,488	167932
Heritage assets (Note 16)	803
Investments (Note 17) Total fixed assets	Bo4 Bos	171488				171488	167932
Current assets Stocks (Note 18) Debtors (Note 19)	800 807	13,526	6,869			6,869 13526	8,073 12,412
Investments (Note 17.4) Cash at bank and in hand (Note 24) Total current assets	Boa 800 810	36,383 49909	15 22	830 699		52213 72608	58325 78,810
Creditors: amounts falling due within one year (Note 20)	811	4,011		400		4411	5788
Nef current assets/(liabilities)	812	45898	22	299		68,197	73022
Total assets less current liabilities	813	217386	22	299		239685	240 954
Creditors: amounts falling due atter
one year (Note 20)	814
Provisions for liabilities	813
Total net assets or liabilities	816	217,386	22	299		239685	240954
Funds ofthe Charity
Endowment funds (Note 27)	817
Restricted income funds (Note 27)	818		22,299			22,299	22 427
Unrestricted funds	810	217,386				217,386	218,527
Total funds Revaluation reserve	820 821	217386	22,299			239685	240954
Signed by one or tvvo trustees on behalf ofall the trustees		Signature			Print	Name	Date of approval mml
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Investment losses		gains and	gains and	This includes any realised or unrealised gains orlosses on the sale ofinvestments and any gain or loss resulting from revaluing investmenls to market value st the end cfthe
				yes I'.
2.3 EXPENDITURE				AND LIABILITIES
Liability recognition				Liabilities are recognised where it is more likely than not that there Isa legal or		Yes	No	N/a
				constructive obligation committing the chanty to payout resources and the amount ofthe		v'
				obligation can be measured with reasonable certainty.
Governance costs			and support	Suppori costs have been agocated between governance costs and other support. Governance costs comprise afi costs involving public accountabilily ofthe charity and its compliance with regulation and good pracgce.		es	No	N/a
				Support costs include central funcfions and have been allocated to activily cost		Yes	No	N/a
				categones on a basis consistent with the use of resources, eg agocating properly costs
				by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with		performance		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 onos the		es	No	N/a
				recipient ofthe grant has provided the specitied service or output.
Grants payable without performance conditions				Where there are no conditions attaching tothe grant that enables the donor charity to realisficafiy avoid the commitment, a liabfilty for the full funding obligation must be recognised.
Redundancy		cost		The charity made no redundancy payments during the reporting period.
Deferred income				No material item ofdeferred income hss been included in the accounts.		Yes	No	N/a
Creditors				The charity has creditors which are measured at sefilement 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 ofthe amount required to setge the obligation atthe		Yes	No	N/a
				reporfing date
Basicfinancial instrumerds				The charity accounts for basic financial insWments on initial recognltlon as per paragraph 10.7FRS102SORP. Subsequent measurement isas per paragraphs 11.17 to11.19,FRS102SORP.		Yes	No	N/a
2.4ASSETS
Tangible fixed assets for				These are capitagsed ifthey can be used for more than one year, and costat least
use by charity				They are valued at cost.		Yaa	No	hya
				The depreciation rates and methods used are disclosed In note 9.2.
Intangible	fixed assets			The charity has Intangible fixed assets, that is, non-monekrry assets that do not have		Yes	No	N/a
				physical substance but are identiTisble and sre controfied by the charily through custody
				or legal rights. The amorlisation rates and methods used are disclosed in note 9.5
							No	N/a
				They are valued at rxrst.
Heritage assets				The chanty has heritage assets, that Is, non-monetary assets with historic, artisfic,
				scienkfic, technological, geophysical or environmental qualities that sre held and
				maintained pnncipaily for their contribution to knowledge and culture. The depreciation
				rates and methods used as disclosed In note 9.6.125
						Yes	No	N/a
				They are valued atcost.
Investments				Fixed asset investments in quoted shares, traded bonds and simgar Investments are
				valued at initially at cost and subsequently at fair value (their market value) atthe year
				end. The same treatment is applied to unlisted investments unless fair value cannot be
				measured reliablv 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 ofless than I year are treated as current asset investments
Stocks and		work in		Stocks held for sale as perl ofnon charitable trade are measured at the lower orcost or net
progress				realisable value.
				Goods or services provided as part ofa charitable activity are measured at net mslisable	value	Yes	No	N/a
				based on the service potential provided by items of stock.
						Yes	No	N/a
				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 recognikon	at	Yes		N/a
Debtors				settlement amount after any trade discounts or amount advanced by the charfiy. Subsequently,
				they are measured at the cash or other considerakon expected to be received.
Current asset			investments	The chariiy has investments which it holds for resale or pending their sale and cash and cash 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		Yes		N/a
				meet short tenn cash commitments ss they fall due.
						Yes	No	N/a

Note 3			Analysis of	Analysis of	Analysis of	income	income	income
											neutrlcted
										unrsslrlcted	Income	Endo	mani
										funds	funds	funds		Total funds		pier year
					Ana	ls								8		6
Donations	Donations		arid		ifls					15032	1,45g			16	491	18,201
and legacies:										57428	6831			64	259	67093
	General grants				pmvided	by		government/other
																2000
	Membership			subscrlptions			and sponsorships
	wh'h		in		n
										2515				2515		3222
									Total	74,975	8,290			83	265	90516
Charitable activities:											5516			5	516	2427
	Other
									Total		5516
Other trading
acgvities:
									Total
Income from	Interest Income
invesbnenls;	Dividend	in		m
					m cpm
	Other
									Total
Separate
material item
ofincome:
									Total
Og en	Conversion			ofendowment			funds		into income
	Gain on disposal				ofa tangible fixed asset held
	Gain on disposal				ofa programme				related
	Royalties	from the exploitation of							intelhctual
	Other
									Total
TOTAL INCOME										74975	13806			88781		92 943
Other information:
										26 784 was restricted income comprisin: 22427 Bookshop
Ag income In the prior year (please provide description			was and		«nrsstrlcted amounts)			except for:		sales, 6250spedel collecsons. 830for Burned community church 22700 for Church Development, 21377for Care Fund
Where any endowment fund				ls converted		into income in the
reporting period, please give				the	reason for		the conversion.
Within the Income Items above Ihe foEowlng								Items	are
material: (please disclose		the nature, amount						end	any prior
year amountsi

Note 4		Analysis ofreceipts	ofgovernment	grants
						This year	Last year
			Descri	tion		R
Government	grant 1
Government	grant 2
Government	grant 3
Other
					Total
Please provide details ofany
unfulfilled	conditions and other
contingencies attaching		togrants
that have been mcognisedinincome.
Please give details ofother forms of
government	assistance	from which
the charity	has directly	benefited.

Note 5	Donated goods, facilities and servic	es
		This year	Last year
			K
Seconded staff
Use of property
Other
Please provide details	ofthe
accounting policy for	the recognition
and valuation ofdonated goods,
facilities and services.
Please provide details	ofany
unfulfilled conditions	and other
contingencies attaching to resources
from donated goods and services not
recoonised in income.
Please give details of	other forms of
other donated goods and services not
recognised in the accounts, eg
contribution of unoaid	volunteers.

Note 6		Analysis ofexpenditure	Analysis ofexpenditure
						Restricted
					Unrestricted	Income	Endowment
					funds	funds	funds	Total funds	Prior year
		Anal is						6	6
Expenditure	on	Incurred seeking donations
raising funds:		Incurred seeking legacies
		Incurred seeking grants
		Operating membership schemes		and
		social lotteries
		Staging fundraising events
		Fundraising agents
		Operating charity shops —Bookshop				5,295		5,295	3,678
		Operating a trading company
		undertaking non-charitable trading
		activi
		Advertising, marketing, direct	mail	and
		Start up costs incurred in generating
		new source offuture income
		Database development costs
		Other trading activities
		Investment management costs:
		Portfolio mana ament costs
		Cost ofobtaining investment	advice
		Investment administration costs
		Intellectual property licencing	costs
		Rent collection, property repairs and
		maintenance charges
		Total expenditure on raising	funds			5295		5295	3678
Expenditure charitable activities	on	Pastoral Costs Youth Activities			16,034 25,612	2,209		16,034 27,821	34,826 27,650
		Missionary/ Outreach Activity			7750	3,226		10,976	10,838
		Church Development				540		540	4 175
		Church Expenses			24 067	2,665		26,732	16,870
		Depreciation			2 653			2 653	2,024
		Total expenditure on charitable activities			76,116	8,640		84,756	96,383
Separate material
Item ofexpense
		Total
Other
		Total other expenditure

Please explai	n the	nature ofeach	extraordinary item	occurringin the	period.
			Descri	tion	This year R	Last year
Extraordinary	item	1
Extraordinary	item	2
Extraordinary	item	3
Extraordinary	item	4
Total extrordinary		items

			Amount	Amount	received		Amount	Amount	aid out		Balance held at	Balance held at	ried end	ried end
Description/name	ofparty	Related
		party(yes	This	ear	Last	ear	This	esr	Last	sr	This	ear	Last	ear
		Total

Description/name	ofparty		Balance	held	at	riod	end
			This	ar		Last	ar
		Total

categones a	nd has	support costs.
								asia 0
		Raising funds	Activity	1	Activity 2	Activity 3	Grand total	allocation
Support	cost							(Describe
exam	les							method
Governance
Other
Total

								This year	Last year
								R	E
Independent	examiner's		fees
								600	600
Assurance	services	other than audit or independent			examination
Tax advisory fees
Other fees	(for example:		financial	advice, consultancy,		accountancy	services) paid
to the independent		examiner

13.1A	nal	ysis ofgrants paid (in	cluded in cost of	charita	ble activities	)
			rans	o	ran	o
		Anal sis	institutions		individuals		Su	rtcosts	Total
Activi	or	project 1
Activi	or	project 2
Activit	or	project 3
Activit	or	pro'ect 4
		Total

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

Note 14			Tangible	Tangible		tixed	assets	assets	assets
Please complete this	nole ifthe			sharpy has any tanglbb							dxed assets
14.1 Coal orvsiuatloa
		Freehold land				Other	land 6			Plant,			Fixtures,		Tele l
		8buildings				buildings				machimry		snd	fittings and
										molar			equipment
										vehicles
At the beginning of			164,000								11,266			24,038	199,304
Sre year
Additions														6,209	6,209
Rsvaluafions
Dlspoiials Tisilsfeis '
At end ofthe year			164,000								11,266			30,247	205,513
14.2Depreciation and		Impainnenls
Basis			Oyk as			SLorRB				Siraigr tDne			Slraight Line		SLor RB	Straight Line
			freehold							20yr			20Nv	except		("SL")or
			propeny	Is									computer			Reducing
			fully										equipment			Balance
		maintained											33I(1/3rd%			("RB")
Rate
At beginning ofths											11,266				31,372
veer
Dlspossls
Depmciation														2,653	2,653
Impairment
Transfers*
At end ofgre year											11,266			22,759	34,025
14.3 Net book value
Nst book value at the			164,000											3,932	167,932
beginning ofgre year
Net book value at the			164,000											7,488	171,488
end ofthe year
14.4 blinsltrileig
Please provide adescnption ofthe					events			aad
aimumstsnses that led			lo the mcagnitlon				or
mvmsel ofsn impairment lass.
14.5 Revaluagon lf 6 of			f I	tio			d	pted,		se		id
the etlhctive date of	the revaluadon
the name ofindependent			valuer,	ifapplicable
Ihe methods appfied	and signiyicant
assuniptlons
Ihe canying amount	that would			have been
recognised hsd the assets been				cerned under
fhe costinodet.
14.6 Other disclosures
PJ Please sfate the amount ofbmrowlng							costs,
ifany, capdatfssd in fhe			construction			oftangible
fixedassets and fhe capitalisation					rate «sed.
(ii) Please lvovide the			amount	sfcontractual
sommitmenls forIhe	scquISNon			of		tangible
ffxedessets.
giii) Details ofIhe existence and canylng
amounts ofpmperfy,	plant end			equipment				to
whictr tire charity has		restricied		title		orthat		sre
niedned as security for			Iisbiluies.
* The Sansfers row Iy		for movements				between			Axed	easel	csiegones.
Piesse indicate the memod ofdepreciedon							by deiegng the				method		not spplicame		(SL = straight

		Research 8	Patents and	Other	Total
		deveiopinent	trademarks
At beginning	ofthe
vear
Additions
Disposals
Revaluations
Transfers *
At end ofthe	year

			Basis	Basis	SLor RB	SLor RB	SLor RB	SL —Life not	Straight	Line
								exceeding	("SL")or
								lease term	Reducing
									Balance
									"RB"
				Rate
At beginning		of	the
vear
Disposals
Amortisation
Impairment
Transfers*
At end of	year
15.3Net book value
Nat book	value		at the
beginning	of	the		year
Net book	value		at the
end ofthe	year

						Heritage asset	Heritage asset	Heritage asset	Heritage asset	Her/tage asset	Total
						1		2	3	4
						6		6	6	6
At beginning ofthe		year
Additions
Disposals
Revaluations
Transfers '
At end ofthe year
16.3 Depreciation		and impairments
				Bas/s								Straight	Line
												("SL")or
												Reducing
												Balance
					Rate
At beginning ofthe		year
Disposals
Depreciation
Impairment
Transfers*
At end of year
16.4Net book value
Nat book value at the beginning				cfthe
year
Net book value at the end ofthe				year
16.5Impairment
Please provide	adescription ofthe events and circumstances
that /ed to the recagnition			orreversal			ofan /mpsfnnent		Iosn
16.6Revaluation
Ifan accounting	policy ofmvaluatlon					Isadopted, p/esse		provide/
the eifecgve date		oFthe reve/uat/on
the name ofindependent			valuer, ifapplicable
quagllcatlons ofindependent				valuer
the msfhods applied and			s/gnif/cant			assumpuons
any sign/geant	limltaltons		on	the	va/uat/on

At valuation	Atcost Group	Total
Group A	0

		Cash acash eqsrtalcnts	Cash acash eqsrtalcnts	Listed irusslmants	Listed irusslmants	Illvcslhlcut pmpartias	Social invastnwnls	Social invastnwnls	Dlhsr	Total
Carrying (fair) value at beginning	of
period
Add: additions to investments during
period'
Less: discounts stcsnying value
Less: impalrmants
Addr Reversal ofImpalrments
Addi(deduct)r transfer ini(out) in	the
period
Addi(deduct)r net gain/(loss) on
revaluation
Carrying (fair) value at end ofyear
"Please specify additions resulting		from
acquisiTions through business	combinations, If
any.
please note that Fair value in this conmxl Iathe amount for whish sn asset could be exshenged										between
knowledge and willing parties in an ann's length hunsaction. Forirsded securities, oftbe seeurtly quoted an the London Stock Exchange Dsgy OiÃbfai tyct orequivalent.									the fair value is tire value Foromar assets whws
them ieno marlret pric on a traded		market,	Eisthe trirateas'			orvaluers' best esdmela			offelt value.
17.2 Please provide a breakdown		ofInvestments			shown	above agreeing		with Ihe balance
sheet row 804differentiating	between those held at fair value and those							held at cost less

17.4 Please provide a breakdown ofcurrent	17.4 Please provide a breakdown ofcurrent	17.4 Please provide a breakdown ofcurrent	17.4 Please provide a breakdown ofcurrent	asset Investments,	Ifappgcable,	agreeing	with the
balance sheet.
Analysis of current asset					This ymr		Lastyear
Investments
Cash orcash eouivalents
Listed investments
Investment arooerties
Social investments
Other investmsnta
Total
17.5Guarantees
Please provide details and amount ofany
guarantee made tooron behalf ofa Ihird		parly
Name ofthe entity or entiges benegglng		from
those guarantees
Please explain how the guarantee furthers			Ihe
charihcs alms
17.6Concessionary loans
					Dsseription		This years	Last yearc
Amount ofconcessionary loans made (Luuhiple
loans me de may ha discloaau in aggregate	pro		vafed
that ence aggrrgadoc does cotossum dgnrgcanr
icrcrmanon).
				Toiai
Amount ofconcesslonary loans received					Deacrlpgon		This year 2	Last yearf
(Nuitipb loans received may Ca ulscmsed	ln
aggmgete provided that such aggregation	deca cor
oasum signmcanl lnronnauoni.
				Total
Terms and condlgons eg Internet rate, securgy
provided
Value ofany concesslonary loans which		have
been committed but not taken up atthe	reponlng
data
Amounts payable within 1 year
Amounts payable alter more than 1year
Amounts receivable within I year
Amounts receivable after more than 1year
17.7Additional information
Please provide Information about the
signilicance ofinveshnents tothe charity's
Unancial position or perfonnance eg.Ianna and
conditions ofloans orthe use ofhedging		to
manaaa gnancial risk.
Forag invesanents measumd atfair value,			the
heals for determining the value, Including			any
assumptions appged when using avaluation
technique.
Where a charily has provided linanclal	assele as
aform ofsecurity, the carrying amount	of		the
financial asset pledged as securily and	the terms
and conditions relating to ils pledge.

			Stock		Donated	goods
							Work in
		For	For	resale	For	For resale	progress
		distribution			distribution
Charitable activities:
Opening				8,073
Addedin period				1,939
Expanaadin period				3,143
Impaired
Closing				6,869
Other trading activities:
Opening
Added in period
Expansad	Inperiod
Impaired
Closing
Other:
Opening
Added in period
Expensad	in period
Impaimd
Closing
Total this year				6,869
Total previous year				8,073

debtor	s orprepayments.	s orprepayments.
19.1	Analysis ofdebtors			This year	Last year
Trade	debtors
Prepayments		and accrued income		1,281	311
Other	debtors			12,245	12,101
			Total	13526	12412

Trade debtors
Prepayments	and accrued income
Other debtors

	This year	Last year
	9,035	11,635
Total

20.1 Analysis ofcre	dito	rs
				Amounts	falling due		Amounts	falling due after
				within one year			more	than	one	ear
				This year		Last year 8	This year f		Last year f
Accruals for grants	payable
Bank loans and overdrafts
Trade creditors				1,473		3,493
Payments received	on	account for contracts or
performance-related	grants
Accruals and deferred		income		1,116		597
Taxation and social	security			1,342		1,698
Receipts in Advance
Other creditors				480
			Total	4411		5,788

Note	24	Cash	at hank and In hand
						This veer	Last veer
Short	term cash investments		(less than 3months	maturity	date)
Short	term deposits
Cash	at bank and on	hand				52,213	58,325
Other
Total						52213	58325

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27.3 Transfers	27.3 Transfers	between	between	funds
				Reason		for transfer		and	where endowment			is converted		to	Amount
						income, le al			ower for	its	conversion
Between	unrestricted		and	The building		maintenance		fund	is credited with the			estimated	average		K2,664.95
restricted	funds			annual	cost	of maintenance and debited				with	actual	maintenance		costs.
				No other transfers			have been made between				restricted and		unrestricted
				funds.
Between	endowment		and
restricted	funds
Between	endowment		and
unrestricted funds
27.4Designated		funds
Planned		use					Pur	ose	ofthe designation						Amount