Trustees, Annual F¥eport for the period
From
. Period start date
AAVII 2022
To Period end date
31
March 2023
Section A
Reference and administration details
Charity name
Mount Zion Ba
tist Churth Cardi
Other names charty is known by '
None
Registered charity number (if any).
J181382
Charity's principal address
Prio
Cardi
Ceredi
Street
an
ion
&443 18U
Names of the charit trustees who mana
Tstee name
Ice lif any)
the charil
Datas acted if noi for
whole year
Name of person (or
body) entitled to
nl trustee
rfan
Malcolrh Andrew
Cunnin ham
Stanle
Kirb
Peter Sanders
David Stevenson
Meirion Thomas
11412022 - 2411 or2022
Paul Clarke
2411012022 - 311312023
Names of the truslees lor the charity, if any, (for example, any cuslodian IrusteÈs)
Treasufer
Name
Dates acted if not for whole
ar
Names and addresses of advisers (Optional infomiation)
of advisèr
Name
Address
Name of ch¢ef exKulive or names of senior staff members
ional infomation
Mount Zion Baptist Church, Cardigah
FY 2022123
Section B
Structure. governance and mana
ement
Description of the charrty's trusts
Type of governing document
Constitution
How the charity is Constituted
Association Charitable Incorporated Organisalion {ClO)
Trustee selection methods
leg. appointed by, elected by)
By election by members following consideration and recommendation by
existing trustees.
Additional governance issues (Optional infcmiation
You may choose to include
Incorporation
additional information, where
The Gharity is an AssocAation Charitabl6 Incorporated Organisation with
relevant, aboui..
assets and activities having been transferred to the CIO on 121 April 2019.
policies and proccdures
adopted for the induction
and training of trustees.
Church Doacons and Ministor (The Trustees)
Deacons and Ihe minister (who are the charity trustees) a responsible
for giving leadership to the church, managing its finances and overseeing
its buildings and activilies. The former minister resigned with effect from
311812021 and a new minister has not yet been appointed.
the chaTity's organisalional
structure and any NNuder
network with which the
clwity works.
Church Elders
The Church had four elders to assist the Pastor with pastoral and spiritual
duties.
relationship with any
related partie&
Other Networks - Churches Together in Cardlgan
The Charity works with three other Cardigan churches on joint projeds
such as the Summer Family Fun(lay. Annual Cood Friday March of
Witness and Open Air Service. These sUMed to some limited extent in
FY2022123.
trustees, wllsideration of
major risks and the system
and pn)cedures to mana¥¢
them.
Risk Management
A Risk Register exists for all major risks and is reviewed by the Trustees
at least annually.
The thartty has a number of separate documents covering risk including..
Health and Safety
Safeguarding and Protection Policy
Periodio Risk Reviews of the buildings the charity occupies.
Data Protection
Social media use
Inancial risks are managed by the preparation of budgets and regular
review of expenditure and income by the trustees. Budgets and financial
performance against budget are also reported to the Members at least
Mice annually.
The chaiity holds all the usual InsUranS.. motor, public and empbyee
liability, buildings and content5 insurance.
Mount Jon Baptist Church, C8rdigan
FY 2022r23
Section B
Structure,
overnance and mana
ement
Coronavirus
While the Covid-19 pandemic is effectively over, this affected the
operation of the charty for the whole of the financial year. The recovery to
pomial since the pandemic has been slow, which affected the financial
y8ar1202212023), namely=
. addre8sing financial changes e.g. redu giving and Changes in
'costs',
continuing to ensure that the needs of people in the church are
addressed e.g. resuming certain church meetin9s, holding
baptisms, etc.
Continuing to provide as many Services as possible digitally and in
other Yffiy5 such as by post
The leadership of the charity met regularly (by video link and in person) to
manage the charity.
Section C
Ob ectives and activities
The principal purpose of the Church is the advan¢%ment of the
Christian farth accordin910 the principles of the Baplist denomination.
The Church may also advan education and cary out other
¢haritable purposes in the United Kingdorn andlor other parts of the
world.
Summary of the oilects of the
charity set out in tts goveming
document
The advancement of our faith includes caring for those wrthin the
Church and also in the wider Communit locall and loball
Summary of activities undertaken
frjr the public benefit in relation to
these objects (include within this
section the statutory declaration
that trustees have had regard lo
the guidan issued by the
Charity Commission on public
tenefrt)
The Charity Trustees are aware of th8 commission's public benefit
guidance and 'have regard, to it vthen making dec4sions in relation to
the main activities to which the guidance is relevant. Main activities are
sumrnarised below.
The charity is a Christian church that has been seTring God and our
community in Cardigan for over 140 years. Our mission is to help
people en¢ountér Jèsus in a way that ¢hange$ them forever. We do
this in Iwo ways.. by sharing the Good News of Jesus Christ (the
Gospel} and by helping and caring for people in our local community
and elsewhère in the world. Our work towards this is summarised
below".
Weekly worship
The weekly Sunday service had resumed and was live streamed and
published on YouTube.
A pre-service prayer meeting in the Church was held in-person.
Othèr fomial study, worship and fellowship meetings includ•d:
At the stsrt of the year a number of groups met using Zoom video
Gonferencin9'.
House group$
Prayer meetings
Mwnt Zion Baptist Church. Cardigan
FY 2022r23
Section C
Ob ectives and activities
Monday night prayer and Friday moming prayer at the Mount Zion
chapel has fully resumed.
A number of groups met in person when Covid restrictions were
relaxed enough to allow this, and have since continued to some
exient, and these will later transfer baok to the Church building for in-
person meetings..
A Bible study group
A women's meeting.
Youth Clubs (community work):
The Mount Zion Youth Centre holds regular Friday meetings, which
have fully resumed. Our youth attended the CCIW Youth Camp in
August 2022 and it is anticipated that a CCIW youth camp will occur in
August 2023.
Our additional community work:
The following activities took place including..
Operating a bookshop
Gifts to other charitable organisations including to charities which
help people in need overseas gnd to assist wilh a local Food Bank
Care Team
Education and Training:
An Alpha Course lan introduction to the Christian faithl was held
in-person.
Mount Zion Baptist Church. Cardigan
FY 2022123
Section C
Ob'ectives and activities
Athjitional details of objectives and activities (Optional infomation)
This section of our report provides some additional detail about MeY
we have given lo other organisations the imwrtant Contributi of
voluntsèrs to our charity.
Gifts
Our financial giving was able to continue during Ihe pandemtc and the
charity made donations to a number of other charities during the year,
th total amount of giving of £60711 (including tax recovered) - this
was lo support our goal of caring for those wrthin the Church and also
in the wider community locally and globally.
Occasionally gifts are made to Fersons suffering financial hardship or
who need support.
Volunleors
Volunteers are key to the successful operation of the chaiity although
the amount of volunteer work was greatly curtailed by the pandemic.
Key tasks l activities and the numbers involved (in brackets) inGlude'.
You may choose to include
further statements, where
relevant, aboul..
licy on grant making:
Treasurer, Book-keèper, Gift Aid & Payroll Administrator (2)
Church Secretary11)
House group leaders (4)
Stewarding for Sunday services {10)
Sarnau Community Church (71
Kitchen Supervisor and SeNers {12)
Media I Sound Supervisor & Team {9)
Missions Co-ordinator & Team {3)
Alpha courses (31
Music Group Leader and Musicians (8)
Kidz Club18y
Youth Director and Youth team {9}
Junior Church teachers and Creche (7)
Bookshop Volunteers (7)
Care Team (12)
Care Homes Ministry {O- no services in this period)
Coffee Moming Organiser I helpers (O- no session$ this period)
Flower Rola & Crafi Club (1)
Website Manager and Administrator {1}
M8dla productlon and management {1}
policy progrdmme related
investment.
contribution made by
volunteers.
The Organisation and activity for Sunday Worship requires a largè
number of volunteers {many of whom cover mults.pte activities), and
approximately 70 have been active.
Mounl Zion Baptist Church, Cardigan
FY 2022r23
Section D
Achievements and performance
Summary of the main
achievements ol the charily
during Ihe year
This Section contains a summary of our achievements in four areas
of our work which continued during the pandemic followed by a véry
brief summary of the remaining areas. The areas covered are..
Worship services
Youth Work
Gifts to other charities
Wam SpaSIshaFed Loaf
Worship Services
Our nom)al Sunday service has fully resumed. Once we could meet
in person for Sunday worship we also chose to INeaStream the
services. Our YouTube channel is..
htt s:IthM. outu.cOM1Ch3nneVuCFwZ7h6zEtB$dT -fDJ
During the year approxlmately 55 services were live streamed
Servi and published online. the everage number of views was
approximately 100 per servi
Youth Work
Our youth meeting5 are open to all.
Youth Centre
The new Youth Centre, in the Lower Vostry, at Capel Taerna¢1 in
Cardigan town centre, is now fully open and in use. This provides a
large Spa similar in size to the sanctLtary of our Priory Street
charel l)uilding.
CCIW (Christian Camps in Walea*_ summer camp at Tywyn)
The summer camp at Tywyn was held in 2022 and attendance is
planned for 2023.
Kidz Club.. Primary Age Children {8-12 children and open to all)
mostly from families not in the Church. We served a Christmas
dinner for the parents of children at Kidz Club.
Youth Work Team: The yith Director is responsible for the
spiritual and practical well-being of the many children from
Cardigan and the local communily who attend our children's and
youth dubs, which run weekly durin4 school term-time. There is
also a part-time youth worker, and a number of volunteers assist
the paid staff in running the children's and youih meetings.
Gifts - Financial and Support for Other Charities
The Church provided financial and other support to other charities
as part of our aim to care form and help those in need in our l¢xal
area and elsèwhere - to show love lo those in need around the
worfd. As well as mOY the Church congregation filled shoeboxes
with Christmas gifts and provided toiletries for a local charity.
The Church congregation filled shoeboxes for the Shoebox Appeal
for Bl
hswood Care in Autumn 2022 that were distributed in
Mount ZI Baptist Church, Cardigan
FY 2022r23
Section D
Achievements and performance
East8m Europe The Church also gave Blythswood Care £9LKJ to
help fund the distribution of the shoeboxes. Each box brings such
joy and hope to individuals of 811 ages who otherwise might have no
sense of God's love at Christmas and is a way tor u$ to show God's
love to our neighbour.
The Church gave £1,800 to Support work of Boureima Diallo in
Burkina Faso at the Jam Tan Centre and through the Fulani
NebNork extending the reach of the Gospel.
The Church also supported
the BMS Worfd Mission £1200
Good News for Everyone £1200
Ty Cariad £2100 to help orphaned and abandon8d children in
Uganda
Wami Spaces I Shared Loaf
During the wnter period 2022123, we opened our church vestry to
provKl8 arni space. welcome andfoodldrink to both church and
non-church communty members, supported by volunteers and we
received £909 from the local atsthority to help us to do this. Our
•total SUPKXXI for Warm Spaces & Shared Loaf amounted to £1387.
Homes for Ukraine
The churGh housed a Ukrainian family in its mans& (the minister's
house) as part of the govemmenl Homes for Ukraine scheme.
making use of a property which was empty while the church was
without a minister. An extended family of five was housed and
suppcA1ed by the church from September 2022 8nd was still in
resKlence at the end of the financial year.
The church also supported another family induding helping them
find aCmMOdatiOn in the Cardigan area.
Summary of other achievements
The achievements telow are aligned to our objective of advancing
the Christian faith..
House Groups
Two House Groups continued to meet during this period proving
fellowship and spiritual and practical support The other groups
were inaclve in the period.
Ipha Course
e church ran ils eighth Alpha course in 202210 present t
Christian gospel which conlinued into the cuirent reporting period.
Mount Z¥)n Bapli$t Church, Cardigan
FY 202¥23
Section D
Achievements and performance
The achi•vem8nts below reflect our goal of carlng for those in
our Church and the wider ccmmunity:
Care Team
Volunteers from the gUlar congregation help both regular
worshippèrs and local Feople with practical help and social visits.
Bookshop
The Church runs a Christian bookshop in Cardigan town centre
whiGh has been Dn now that Covid restrictions have been lifted.
ounl Zion Baplisi Church, CardKJ8n
FY 2022123
Section E
Financial review
Brief statement of the
charity's poiicy on reserve8
The charty aims to hold unrestricted funds to cover 3 months,
expenditure. Ai the close of the finanaal year 202212023 unrestrTCt8d
cash held was in excess of 3 months expenditure.
Details of any funds
materially in deficit
o funds in defiGiL
Furtherfinawal reviewdetsils
tional information)
You may choose to indude
additional infomation, where
relevant aboLrt:
The Trustees review the financial position each month and actions are
to reduce costs to offset the reduction in giving and other income,
xample reviewing utility Costs. This is an ongoing pro$$, with the
aim to ensure that unrestricted reseNes do not fall below 3 months
eXpendureIst the end of the financial year unrestrlcled reservès
mbers and regular worshippers are encouraged to give via the Gift Aid
heme and during 202212023 this source of income was £60711,
including £13937 tsx recovery.
• the charity's Principal
sources of funds
(including any
fundraising)"
how expenditure has
supported the key
objectives of th¢ charity.
The regular financial support of methbers and worshippers enabled the
cthrty to employ not only a full-time minister (for part of the year) but
also a part-time youth worker and other part-time staff to support its work
in the community.
investment policy and
objectives including any
ethical investment policy
adopted.
The church also reIved £3,909 from the govemment to support its work
{from the Wam) Spaces scheme and Homes for Ukraine scheme).
Given the current low rate of inlerest on cash balanc6s. the church does
currently hold any inv8Stm8nts. It r81i8s upon and uses regular giving
lftl its objectives rather than building up capitsl reserves. It is
ipated thal an investment policy will be adopted dunng 202312024
should it be found necessary to invest surplus funds.
Section F
Otiier optional information
This is the sixth full year of the church's separate registration as ¢iiartty. (It previously operated under
the umbrella of the Baptist Union of Wales).
We are mindful of the incxea81
continued managing our Risk
0veMan requirements placed upon charities. During 202212023 we
Mount Zion Baptist Church, CardEarr_
FY 2022123
Section G
Declaration
The trustees declare that they have approved the trustees, report above.
Signed on behalf of the tharity's trustees
Signaturelsl
Full namels)
Position (e.g. Secretary, Chair,
etc)
I IU'sTCe6
Date
Mount Zion Baptist Church, Cardigan
io
FY 2022123
|Mount Zion Baptist Church|Mount Zion Baptist Church|Charity No
(if any)|1181382||
|---|---|---|---|---|
|Annual accounts for theperiod|||||
|Period start date
**01/04/22**|**To**|**31/03/23**|||
|**Section A Statement of financial activities**
|**Section A Statement of financial activities**
|**Section A Statement of financial activities**
|**Section A Statement of financial activities**
|**Section A Statement of financial activities**
|**Section A Statement of financial activities**
|
|---|---|---|---|---|---|
|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
**_Total_**
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
**_Total_**
S12
S13
Net gains/(losses) on investments
S14
**Net income/(expenditure)**
S15
**Extraordinary items**
S16
**Transfers between funds**
S17
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
Other gains/(losses)
S19
**_Net movement in funds_**
S20
**_Reconciliation of funds:_**
Total funds brought forward
S21
**_Total funds carried forward_**
S22
**Recommended categories by**
**activity**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Other recognised** **gains/(losses):**|**Total funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**|||||
||81,009|7,213|-|88,222|80,751|
||-|6,159|-|6,159|5,516|
||-|-|-|-|-|
||-|-||-|-|
||2,155|-|-|2,155|2,515|
||-|-|-|-|-|
||83,164|13,372|-|96,536|88,782|
|||||||
||-||-|-||
||76,741|14,264|-|91,005|90,051|
||-|-|-|-|-|
||-|-|-|-|-|
||76,741|14,264|-|91,005|90,051|
|||||||
||6,423|- 892|-|5,531|- 1,269|
||-|-|-|-|-|
||6,423|- 892|-|5,531|- 1,269|
||-|-|-|-|-|
||||-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||6,423|- 892|-|5,531|- 1,269|
|||||||
||217,387|22,298|-|239,685|240,954|
||223,810|21,406|-|245,216|239,685|
Gains and losses on revaluation of fixed assets for the charity’s own use Other gains/(losses) _**Net movement in funds Reconciliation of funds:**_ Total funds brought forward _**Total funds carried forward**_ 1
## **Section B Balance sheet**
|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**Total net assets or liabilities**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
**Fixed assets**
**Intangible assets (Note 15)**
B01
**Tangible assets (Note 14)**
B02
**Heritage assets (Note 16)**
B03
**Investments (Note 17)**
B04
**_Total fixed assets_**
B05
**Current assets**
**Stocks (Note 18)**
B06
**Debtors (Note 19)**
B07
**Investments (Note 17.4)**
B08
**Cash at bank and in hand (Note 24)**
B09
**_Total current assets_**
B10
B11
**_Net current assets/(liabilities)_**
B12
**_Total assets less current liabilities_**
B13
B14
**Provisions for liabilities**
B15
**Total net assets or liabilities**
B16
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
B18
**Unrestricted funds**
B19
**Revaluation reserve**
B20
**_Total funds_**
B21
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**£**
**£**
**£**
F01
F02
F03
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|**£**
F04
**Total this**
**year**|**£**
F05
**Total last**
**year**|**£**
F05
**Total last**
**year**|
|---|---|---|---|---|---|---|---|
||||-|-|-||-|
|||171,430||-|171,430||171,488|
|||-|-|-|-||-|
|||-|-|-|-||-|
|||171,430|-|-|171,430||171,488|
|||||||||
||||5,863|-|5,863||6,869|
|||11,421||-|11,421||13,526|
|||||-|-||-|
|||46,392|15,634|-|62,026||52,213|
|||57,813|21,497|-|79,310||72,608|
|||||||||
|||5,434|90|-|5,524||4,411|
|||||||||
|||52,379|21,407|-|73,786||68,197|
|||||||||
|||223,809|21,407|**-**|245,216||239,685|
|||||||||
|||-|-|-|-||-|
|||-|-|-|-||-|
|||||||||
|||223,809|21,407|-|245,216||239,685|
|||||||||
|||-|||-||-|
||||21,407||21,407||22,299|
|||223,809||-|223,809||217,386|
||||||-|||
|||223,809|21,407|-|245,216||239,685|
|||||||||
|||Signature||Print|Name||Date of
approval
dd/mm/yyyy|
|||||||||
|||||||||
CC17a (Excel)
01/31/2024
2
## **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* ü 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* ü 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.* Yes
* -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 charity aims to maintain a cash balance of 3 months**_ the conclusion that the charity is a going _**expenditure. Balanced budgets are prepared annually,**_ concern; _**performance against budget monitored monthly by trustees and reported to members half-yearly. A monthly Bank Reconciliation is completed monthly and reported to trustees. None**_
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.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*|ü|* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
_**(i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; 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.**_
## **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|
|---|---|---|
||||
## _**Please disclose:**_
_**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
_**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|No material prior|year error|have been identified in the reporting period (3.47 FRS 102 SORP).|
|---|---|---|
|Yes*
No*|ü|* -Tick as appropriate|
||||
## _**Please disclose:**_
_**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
CC17a (Excel)
01/31/2024
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
_**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_
**Previous period net income/(expenditure) as restated**
CC17a (Excel)
01/31/2024
4
**Section C Notes to the accounts (cont)**
|**Section C**|**Notes to the accounts**|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|---|
|**Note 2**
**2.2 INCOME**|**Accounting policies**|Yes
No
N/a|||
|_This standard list of accoun_
_different or additional policy_|_ting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_has been adopted then this is detailed in the box below._||||
|**Recognition of income**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Donated goods**
**Support costs**
**Volunteer help**
**2.3 EXPENDITURE**
**Liability recognition**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Investments**
**Debtors**
**Current asset investments**
**Tax reclaims on**
**donations and gifts**
**Contractual income and**
**performance related**
**grants**
**Donated services and**
**facilities**
**Income from interest,**
**royalties and dividends**
**Income from membership**
**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**
**losses**
**Governance and support**
**costs**
**Grants with performance**
**conditions**
**Grants payable without**
**performance conditions**
**Basic financial**
**instruments**
**Tangible fixed assets for**
**use by charity**
**Stocks and work in**
**progress**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**|These are included in the Statement of Financial Activities (SoFA) when:
The charity has received government grants in the reporting period
The charity has incurred expenditure on support costs.
**AND LIABILITIES**
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
These are capitalised if they can be used for more than one year, and cost at least
£300.0
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
They are valued at cost.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
They are valued at fair value except where they qualify as basic financial instruments.
· 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.
There has been no offsetting of assets and liabilities, or income and expenses, unless required o
permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
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 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.
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.
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.
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 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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
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 value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
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.
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.
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.
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.
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.
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.
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 creditors which are measured at settlement amounts less any trade
discounts
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
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
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
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.
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 held for sale as part of non-charitable trade are measured at the lower or cost or net
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.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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 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
meet short term cash commitments as they fall due.||||
|||ü|||
|||Yes
No
N/a
|||
|||ü
r|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes|No|N/a|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes|No|N/a|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes|No|N/a|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes|No|N/a|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||||ü|
|||0
Yes
No
N/a|||
|||ü|||
|||Yes
No
N/a|||
|||||ü|
|||Yes|No|N/a|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes
No
N/a|||
|||||ü|
|||Yes||N/a|
|||ü|||
|||Yes||N/a|
|||||ü|
|||Yes
No
N/a|||
|||||ü|
||||||
||||||
## **Section C Notes to the accounts (cont)**
**Note 3 Analysis of income**
|**Other:**
**TOTAL INCOM**
**Other informati**
**Donations**
**and legacies:**
**Charitable**
**activities:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**|**Analysis**|**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**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|
||Donations andgifts|20,657|2,895|-|23,552|16,491|
||Gift Aid|56,393|4,318|-|60,711|64,259|
||Legacies|-|-|-|-|-|
||General grants provided by government/other
charities|3,959|-|-|3,959|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donated goods, facilities and services|-|-|-|-|-|
||Other|2,155||-|2,155|2,515|
||**Total**|83,164|7,213|-|90,377|79,473|
||||||||
|||-|6,165|-|6,165|5,516|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|6,165|-|6,165|5,516|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|-|-|-|
||Dividend income|-|-|-|-|-|
||Rental and leasing income|-|-|-|-|-|
||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**|-|-|-|-|-|
||**E**
**on:**||||||
|||83,164|13,378|-|96,542|84,989|
||||||||
|**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||
£6,784 was restricted income comprising: £2427 Bookshop
sales, £ 250 special collections, £30 for Sarnau community
church £2700 for Church Development , £1377 for Care Fund|||||
|**Where any endowment fund is converted into income in the**
**reporting 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)**|||||||
CC17a (Excel)
01/31/2024
6
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|**Description**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
||Ukrainian Support|3,050|-|
||Winter Warmer Project|909|-|
|||-|-|
|||-|-|
||**Total**|3,959|-|
_**Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income.**_
_**Please give details of other forms of government assistance from which the charity has directly benefited.**_
CC17a (Excel)
01/31/2024
7
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Seconded staff**
**Use of property**
**Other**||**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||||
|||||
|||||
|||||
CC17a (Excel)
01/31/2024
8
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Expenditure on**
**raising funds:**
**Expenditure on**
**charitable**
**activities**|**Analysis**|**Analysis**|**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**
**£**
**£**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**|
|---|---|---|---|---|---|---|---|
||Incurred seeking donations||-|-|-|-|-|
||Incurred seeking legacies||-|-|-|-|-|
||Incurred seeking grants|||||||
||Operating membership schemes and
social lotteries|||||||
||Staging fundraising events|||||||
||Fundraising agents|||||||
||Operating charity shops – Bookshop|||5,912||5,912|5,295|
||Operating a trading company
undertaking non-charitable trading
activity|||||||
||Advertising, marketing, direct mail and
publicity||-|-|-|-|-|
||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**||-|5,912|-|5,912|5,295|
|||||||||
||Pastoral Costs||4,568||-|4,568|16,034|
||Youth Activities||28,669|4,089|-|32,758|26,732|
||Missionary / Outreach Activity||8,893|4,269|-|13,162|10,976|
||Church Development||||-|-|540|
||Church Expenses||31,542||-|31,542|27,821|
||Depreciation||3,069||-|3,069|2,653|
||**Total expenditure on charitable**
**activities**||76,741|8,358|-|85,099|84,756|
CC17a (Excel)
01/31/2024
9
## **Separate material item of expense**
||-|-|-|-|-|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**Total**|-|-|-|-|-|
|||||||
## **Other**
||-|-|-|-|-|
|---|---|---|---|---|---|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
|**Total other expenditure**|-|-|-|-|-|
## **TOTAL EXPENDITURE**
76,741 14,270 - 91,011 90,051
## **Other information: Analysis of expenditure on charitable activities**
|**Activity or**
**programme**|**Activities undertaken directly**|**Activities undertaken directly**|**Grant**
**funding of**
**activities**|
**Support**
**Costs**|**Total this**
**year**|**_Total prior_**
**_year_**|
|---|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|**£**|
|Activity 1
Activity2|||||||
||||||||
|Other|||||||
|**Total**|||||||
||||||||
|**Prior year expenditure on charitable activities**
**can be analysed as follows:**|||||||
||||||||
|**Within the expenditure items above the**
**following items are material: (please disclose**
**the nature, amount and any prior year**
**amounts)**|||||||
CC17a (Excel)
01/31/2024
10
## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|
CC17a (Excel)
01/31/2024
11
## **Section C Notes to the accounts**
## **Note 8 Funds received as agent**
## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
|||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related**
**party (Yes or**
**No)**|**Thisyear**
|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|
_**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_
|**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**|
|---|---|---|
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|
CC17a (Excel)
01/31/2024
12
## **Section C Notes to the accounts**
## **Note 9 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**Support cost**
**(examples)**|**Raising funds**
**£**|**Activity 1**
**£**|**Activity 2**
**£**|**Activity 3**
**£**|**Grand total**
**£**|**Basis of**
**allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe**
**method)**|
|Governance|-|-||-|-||
||-|-||-|-||
||-|-||-|-||
||-|-||-|-||
|Other|-|-||-|-||
|**Total**|-|-||-|-||
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
CC17a (Excel)
01/31/2024
13
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 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).**_
**Independent examiner’s fees 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**
|**This year**
**£**|**Last year**
**£**|
|---|---|
|540|480|
|||
|||
|||
CC17a (Excel)
01/31/2024
14
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||36,306|39,242|
||2,245|2,515|
||1,488|1,846|
||-|-|
||40,039|43,603|
**Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** None
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
**Correct**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**||
|**£70,000 to £79,999**||
|**£80,000 to £89,999**||
|**£90,000 to £99,999**||
|**£100,000 to £109,999**||
|||
|||
|||
**Please provide the total amount paid to key management personnel (includes trustees and senior management) for their services to the charity**
## **11.2 Average head count in the year**
## **The parts of the charity in which the employees work**
||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|2|2|
|**Governance**|-|-|
|**Other**|-|-|
|**Total**|2|2|
CC17a (Excel)
01/31/2024
15
## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
_**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
CC17a (Excel)
01/31/2024
16
**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
_**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
CC17a (Excel)
01/31/2024
17
CC17a IExcell
18
0113112024
## **Section C Notes to the accounts (cont)**
## **Note 13 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.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activityorproject 1|||**£**|**£**|
|Activityorproject 2|||-|-|
|Activityorproject 3|||-|-|
|Activityorproject 4|||-|-|
|**_Total_**|**-**|**-**|**-**|**-**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**|**13.2 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 £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**
**_TOTAL GRANTS PAID_**|||**-**|
||||-|
||||-|
CC17a (Excel)
01/31/2024
19
## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
|**14.1 Cost or valuation**|**n**||||||
|---|---|---|---|---|---|---|
|**£**
**£**
164,000 -
Additions
- -
Revaluations
- -
Disposals
- -
Transfers *
- -
At end of the year
164,000 -
**14.2 Depreciation and impairments**
****Basis**
SL or RB
**** Rate**
- -
Disposals
- -
Depreciation
- -
Impairment
- -
Transfers*
- -
At end of the year
- -
**14.3 Net book value**
164,000 -
164,000 -
**14.4 Impairment**
**Freehold land**
**& buildings**
**Other land &**
**buildings**
At the beginning of the
year
0% as
freehold
property is
fully
maintained
At beginning of the
year
Net book value at the
beginning of the year
Net book value at the
end of the year
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or_**
**_reversal of an impairment loss._**|**£**
**Freehold land**
**& buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Fixtures,**
**fittings and**
**equipment**|**Total**
**£**||
||164,000
|-|11,266|30,247|205,513||
||-|-|-|3,011|3,011||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||164,000|-|11,266|33,258|208,524||
||**d impairments**||||||
||0% as
freehold
property is
fully
maintained|SL or RB|Straight Line
20%|Straight Line
20% except
computer
equipment
33&1/3rd %|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")|
||||||||
||||11,266 22,759 34,025
- - -
3,069 3,069
- - -
- - -
11,266 25,828 37,094
- 7,488 171,488
- 7,430 171,430||||
||-|-|11,266|22,759|34,025||
||-|-|-|-|-||
||-|-||3,069|3,069||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|11,266|25,828|37,094||
||||||||
||164,000|-|-|7,488|171,488||
||164,000|-|-|7,430|171,430||
||||||||
**14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
CC17a (Excel)
01/31/2024
20
**Section C Notes to the accounts**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
Additions
- -
-
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
SL – Life not
exceeding
lease term
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
Additions
- -
-
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
SL – Life not
exceeding
lease term
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
Additions
- -
-
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
SL – Life not
exceeding
lease term
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
Additions
- -
-
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
SL – Life not
exceeding
lease term
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
Additions
- -
-
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
SL – Life not
exceeding
lease term
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|**Other**
**Total**
**£**
**£**
**£**
**£**
- - - -
Additions
- -
-
Disposals
- - - -
Revaluations
- - - -
Transfers *
- - - -
At end of the year
- - - -
**15.2 Amortisation and impairments**
****Basis**
SL or RB
SL or RB
SL or RB
**** Rate**
- - - -
Disposals
- - - -
Amortisation
- - - -
Impairment
- - - -
Transfers*
- - - -
At end of year
- - - -
**15.3 Net book value**
- - - -
- - - -
**Research &**
**development**
**Patents and**
**trademarks**
At beginning of the
year
SL – Life not
exceeding
lease term
Straight Line
("SL") or
Reducing
Balance
("RB")
At beginning of the
year
Nat book value at the
beginning of the year
Net book value at the
end of the year|
|---|---|---|---|---|---|
||SL or RB|SL or RB|SL or RB|SL – Life not
exceeding
lease term|Straight Line
("SL") or
Reducing
Balance
("RB")|
|||||||
||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -|||||
||-|-|-|-||
||-|-|-|-||
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_
CC17a (Excel)
01/31/2024
21
## _**Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **15.7 Other disclosures**
|**_(i) If your intangible asset was acquired by way_**
**_of grant, provide value on initial recognition and_**
**_carrying amount of the asset._**
**_(ii) Details of the carrying amounts of any_**
**_intangible assets to which the charity has_**
**_restricted title or that are pledged as security for_**
**_liabilities._**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible_**
**_assets._**
**_(iv) State the amount of research and_**
**_development expenditure recognised as_**
**_expenditure in the year._**
**_(vi) Please detail the headings in the SOFA in_**
**_which a charge for amortisation of intangible_**
**_assets is included._**
**_(vii) For any material intangible assets, please_**
**_provide a description, its carrying amount and_**
**_any remaining amortisation period._**||
|---|---|
|||
|||
|||
||**This will be the rent which would normally**
**be charged for leasing premises to the**
**charity commencing in 2020/21**|
||**The charity will be entering into a lease of**
**premises for which they are carrying out**
**essential improvement works. In return**
**the landlord will grant a rent free period to**
**the value of these works (net of grants**
**received). The value shown is that**
**incurred on improvements to date less a**
**grant received of £9,500.**|
_* The "transfers" row is for movements between fixed asset categories._
CC17a (Excel)
01/31/2024
22
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
01/31/2024
23
## **Section C Notes to the accounts (cont)**
**Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
**(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.**
## **16.2 Cost or valuation**
|At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
**16.3 Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
**16.4 Net book value**
Net book value at the end of the year
Nat book value at the beginning of the
year|**£**
**Heritage asset**
**1**|**£**
**Heritage asset**
**2**|**£**
**Heritage asset**
**3**|**£**
**Heritage asset**
**4**|**Total**
**£**|**Total**
**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line
("SL") or
Reducing
Balance
~~(~~"~~RB~~"~~)~~|
||||||||
||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -||||||
||-|-|-|-|-||
||-|-|-|-|-||
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**qualifications of independent valuer**_
_**the methods applied and significant assumptions**_
CC17a (Excel)
01/31/2024
24
_**any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period
Carrying amount at the beginning of the
period|**£**
**At valuation**
**Group A**|**£**
**At cost Group**
**B**|**Total**
**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets.**
**(iii) Disclose information that is helpful in assessing the value of heritage assets.**
**(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
CC17a (Excel)
01/31/2024
25
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
**17.1 Fixed assets investments (please provide for each class of investment)**
|**Less: impairments**
**Add: Reversal of impairments**
Carrying (fair) value at end of year
Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less impairment**||
||**£**|**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
|||||
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity**
- **(ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
- **(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
CC17a (Excel)
01/31/2024
26
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Social investments**
**Total**
**Analysis of current asset**
**investments**
**Other investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
|**Amounts payable within 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amounts receivable after more than 1 year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**|**_Description_**|**This year £**|**Last year £**|
|---|---|---|---|
|||||
|||||
|||||
|||||
||**_Total_**|||
|||||
||**_Description_**
|**This year £**|**Last year £**|
|||||
|||||
|||||
||**_Total_**|||
|||||
|||||
|||||
|||||
|||||
|||||
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
CC17a (Excel)
01/31/2024
27
## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
**18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|6,869|-|-|-|
||-|2,406|-|-|-|
||-|- 3,412|-|-|-|
||-|-|-|-|-|
||**-**|**5,863**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
||-|5,863|-|-|-|
||-|6,869|-|-|-|
**18.2 Please specify the carrying amount of any** None **stocks pledged as security for liabilities**
CC17a (Excel)
01/31/2024
28
## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||547|1,281|
||10,874|12,245|
||11,421|13,526|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||6,435|9,035|
||-|-|
||-|-|
CC17a (Excel)
01/31/2024
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## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Receipts in Advance**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**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**
**£**|
||-|-|-|-|
||-|-|-|-|
||832|1,473|-|-|
|||-|-|-|
||590|1,116|-|-|
||1,357|1,342|-|-|
||||||
||2,745|480|-|-|
||5,524|4,411|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
|**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
01/31/2024
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
## **21.1 Please provide:**
**- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;**
- **an indication of the uncertainties about the amount or timing of those outflows; and**
**- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
## **21.2 Movements in recognised provisions and funding commitment during the period**
|**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).**
**21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.**
CC17a (Excel)
01/31/2024
31
## **Section C Notes to the accounts (cont)**
**Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
CC17a (Excel)
01/31/2024
32
## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.**
|**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||
## **23.2 Contingent assets**
**Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
## **23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:**
**Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement**
**Where it is not practical to make one or more of these disclosures, please state this fact**
CC17a (Excel)
01/31/2024
33
## **Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**
**Cash at bank and on hand**
**Other**
**Total**|||
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||62,026|52,213|
|||-|
||62,026|52,213|
CC17a (Excel)
01/31/2024
34
## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.**
The charity does not expose itself to risk of non payment. Debtors are £4438.75 in respect of an HMRC gift aid claims, The other debtor (£6,435) is a long term debt represented by a rent free period granted in return for the net cost of improvement works carried out on a leased property. £2,600 was expensed in the year reducing the debtor from £9035 to £6435)
**25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.**
None
CC17a (Excel)
01/31/2024
35
**Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
CC17a (Excel)
01/31/2024
36
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 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**_
|
**_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**|
|Church Development Fund|R|Church development only|2,693||||-|2,693|
|InternshipFund|R|Intern trainingand expenses only|822|625|- 1,100||-|347|
|Youth Fund|R|Youth centre andyouth activities|4,177|1,562|- 4,089||-|1,650|
|Churches Together|R|Cardigan churches annual outreach event|-||||-|-|
|Bookshop|R|Profits used to support missionarywork|9,736|6,159|- 5,905||-|9,990|
|Men’s Ministry|R|Men’s Meetingexpenses|240||||-|240|
|Ladies Ministry|R|Ladies’ Meetingexpenses|864||- 252||-|612|
|Special Collections|R|Collections for specific charitablepurpose|-|579|- 579||-|-|
|Sarnau CommunityChurch|R|Sarnau Communitychurch|681|1,220|- 1,001||-|900|
|BuildingMaintenance Fund|R|Reserve held for unforeseen maintenance|2,196||- 303|||1,893|
|Care Fund|R|Fund for Supportingvulnerablepeople|890|-|- 390|||500|
|Support for Ukraine|R|Fund to support Ukrainians fleeingwar|-|3,227|- 645|||2,582|
||||||||||
|General Fund|UR|Unrestricted charityfunds|217,386|83,164|- 76,741||-|223,809|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||239,685|96,536|- 91,005|-|-|245,216|
CC17a (Excel)
01/31/2024
37
Overspend against annual provision charged to fund
CC17a (Excel)
01/31/2024
38
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 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 balance sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|
**_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**|
|Church Development Fund|R|Church development only|3,233||- 540||-|2,693|
|InternshipFund|R|Intern trainingand expenses only|301|2,246|- 1,725||-|822|
|Youth Fund|R|Youth centre andyouth activities|1,061|5,325|- 2,209||-|4,177|
|Churches Together|R|Cardigan churches annual outreach event|-||||-|-|
|Bookshop|R|Profits used to support missionarywork|9,515|5,516|- 5,295||-|9,736|
|Men’s Ministry|R|Men’s Meetingexpenses|489|251|- 500||-|240|
|Ladies Ministry|R|Ladies’ Meetingexpenses|864||||-|864|
|Special Collections|R|Collections for specific charitablepurpose|-|310|- 310||-|-|
|Sarnau CommunityChurch|R|Sarnau Communitychurch|714|33|- 66||-|681|
|BuildingMaintenance Fund|R|Reserve held for unforeseen maintenance|4,861||- 2,665|||2,196|
|Care Fund|R|Fund for Supportingvulnerablepeople|1,389|126|- 625|||890|
|||||||||-|
||||||||||
|General Fund|UR|Unrestricted charityfunds|218,527|74,975|- 76,116||-|217,386|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||240,954|88,782|- 90,051|-|-|239,685|
CC17a (Excel)
01/31/2024
39
Overspend against annual provision charged to fund
CC17a (Excel)
01/31/2024
40
## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|The building maintenance fund is credited with the estimated average
annual cost of maintenance and debited with actual maintenance costs.
The result was a net spend of £303.26 which was charged to the fund
No other transfers have been made between restricted and unrestricted
funds.|£303.26|
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
## **27.4 Designated funds**
**Planned use Purpose of the designation Amount**
CC17a (Excel)
01/31/2024
41
**Section C Notes to the accounts (cont)**
## **Note 28 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.**_
## **28.1 Trustee remuneration and benefits**
**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)**
**0**
_**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**|
|---|---|---|---|---|---|---|
|||**Thisyear**||||**Lastyear**|
|||**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.**_
## **28.2 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)**||**_1_**|
|---|---|---|
||||
|**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**
## **28.3 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.**_
**There have been no related party transactions in the reporting period (True or False)**
_**1**_
|**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**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||||||
CC17a (Excel)
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_**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.**_
CC17a (Excel)
01/31/2024
43
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
CC17a (Excel)
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MOUNT ZION BAPTIST CHURCH, CARDIGAN
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31 MARCH 2023
CHARITY REGISTRATION NUMBER 1181382
INDEPENDENT EXAMINER?S REPORT TO THE TRUSTEES
OF MOUNT ZION BAvfisT CHURCH
ARDIGAN
I report to the trustees on my exarnination of the accounts of the Mount Zion Baptist Church for the year ended
31 March 2023.
Responsibilitieg and basis of report
As the charity trustees of th¢ Trust you are responsible for the prq)aration of the accounts in accordance with
th¢ requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trnst's accounts Caled out under section 145 of the 2011 Act and
in carrying out my exatllination I have followed all the applicable Directions giv¢n by the Charity Commission
under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confim) that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material r¢sp¢¢t'.-
accounting records were not kept in respect of the Trust as required by section 130 of the Act" or
2. the accounts do not a¢¢ord with those records" or
3. the accounts do not comply with the applicable requirements conceming the forn and content of accounts
set out in the CTharits"es (Accoun and Repons) 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 ind¢p¢nd¢nt examination.
I have no concerns and have come across no other matters in conne£tion with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
Teached.
D M B DAVIES LIMITED
AccountaThts
Broyan House
Priory Street
CARDIGAN
C¢r¢digion
SA43 IBZ