OpenCharities

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2022-09-30-accounts

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0		 RBstrlctad
Unrestricted income Endowment Total this Total last
10 funds funds tunda year year
9 8 9 9 2
Fixed assets Fol F02 F03 F04 F05
Intangible assets (Note 15) 801
Tangible assets (Note 14) 802 595,582 595,582 614,424
Heritage assets (Note 16)
Investments (Note 17)
Total Bredassets 805 595,582 595,582 614,424
Current assets
Stocks (Note 18)
Debtom (Note 19) 807 12,400 12,400 30,525
Investments (Note 17.4) 808
Cash at bank and in hand (Note 24) 809 81,805 81,805 99,968
Total current assets 810 94,205 94,205 130,493
Creditors: amounts falling due within
one year (Note 20) 811 316,744 316,744 201,712
iyet current assetsy(iiabilitiesj 872 - 222,539 222,539 - 71,219
Total assets less current liabilities 815 543,205
Creditors: amounts falling due after
one year (Nota 20) 814 306,174 306,174 399,513
Pmvisions for liabilities 815
Total net assets or liabilhyes 810 66,869 66,869 143,692
Funds ofthe Charity
Endowment funds (Note 27) 817
Restricted income funds (Note 27) 810
Unrestricted funds 819 66,869 66,869 143,692
Revaluation reserve 820
Total funds a21 66,869 66,869 143,692
Signed by one or iwo trustees on behalf of ail Date of
the tru91005 Sig Print Name approval
dd/m
Julian Richards n 5[202.
Robert Pa e ta 5 K2S

The accounts present a true and fair view and the ac counting
Yea"
*-Tickas appropriate
No
Please disclose:
(i) the nature ofthe change in accounting policy;
(ii)the reasons why applying
the new accoundng		 policy
pmvidea
mom reliable and more relevantinformation;
and
(iii)the amount ofthe adjustment
foreach line affected
in the current period, each prior period presented and
the aggregate
amount ofthe adjustment
relating		 to
periods befom those presented, 3.44FRS102SORP.
1.4Changes to accounting
estimates
No changes to accounti
estimates
have occurred		 in the reporting period (3.46 FRS 102SORP).
Yea
No
*-Tickas appropriate
Please disclose:
(i) the nature of any changes;
(ii)the effect ofthe change on income and expense or
assets and liabilities forthe current perIod; and
(iii) where practicable, the elfect ofthe change in one or
more future periods.

1.5Material prior year errors
No material
prior year error have		 been identified
in the reporting		 period (3.47 FRS t02SORP).
Yes
No
*-Tick		 as appropriate
Please disclose:
(i) the nature ofthe prior period error;
(ii)foreach pnor period presentedin
the accounts, the
amount ofthe conection for each account line item
affectedl and
(iii) the amount ofthe cormction at the beginning ofthe
eartiest prior period presented in the accounts.

This stsndsn/ This stsndsn/ list ofaccounting policies has been applied by ths chsdly except ibr those ticked "No" or "Nls1 Where s list ofaccounting policies has been applied by ths chsdly except ibr those ticked "No" or "Nls1 Where s list ofaccounting policies has been applied by ths chsdly except ibr those ticked "No" or "Nls1 Where s list ofaccounting policies has been applied by ths chsdly except ibr those ticked "No" or "Nls1 Where s
d/lib/ant
or		 additions/ policy has assn adopted
then this is detailed
in the box below.
Recognition of Income These are included
in the Statement of Financial Activities (SoFA) when:
~
the chadity becomes entitled to the resources;
it is more likely than not that the trustees
will receive the resources; and		 Yes No N/a
~
the monetary
value can be measured
with sufficient
reliability.
There has been no offsetting ofassets and liabilities, or income and expenses,
unless		 required or No N/a
Offsetting permitted
by the FRS 102SORP or FRS 102
Yes No N/a
Grants and donations
are only included
in the SoFA when the general income
Grants and donations recognition
criteria are met (5.10to 5.12FRS102SORP).
In the case ofperformance
related grants,
income must only be recognised to the extent		 Yes No N/a
that the charity has provided
the specified goods or services as entitlement
to the grant
only occurs when the performance
related conditions
are met (5.16FRS 102SORP).
Legacies Legacies are included
in the SOFA when receipt is probabls, that is, when there has		 Yes No N/a
been grant ofprobate, lhe executors have established
that there are sufficient assets		 in
the estate and any conditions
attached to the legacy are either within the control ofthe
charily or have been met.
Yes No N/a
Government grants The charity has received government
grants
in the reporting
period
Gift Aid receivable
is included
in income when there is a valid declaration
from the donor.
Tax reclaims on Any GIR Aid amount
recovered on a donation
is considered
to be part ofthat gift and		 is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor orthe
terms ofthe appeal have specih'ed otherwise.		 v'
Contractual
performance		 income
related		 and This is only included
in the SoFA once the charily has provided the related goods or
services or mst the performance
related conditions.		 es No N/a
grants
Yes No N/a
Donated goods Donated goods are measured
at fair value (the amount
for which the asset could be
exchanged)
unless impractical
to do so.
The cost ofsny stock ofgoods donated for distribution
to beneficiaries
is deemed tobe
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt.		 Yes No N/a
In the reporting
period
in which the stocks are distributed,
they are recognised as an
expense atthe canying amount
ofthe stocks st distdibution.
Donated goods for resale are measured
at fair value on initial recognition,
which is the
expected proceeds from sale less the expected costs ofsale, and recognised
in 'Income
from other trading
activities'
with the corresponding
stock recognised
in the balance		 Yes No N/a
sheet.
On its sale the value of stock is charged against 'Income from other trading
activities' snd the proceeds from
sale are also recognised ss 'Income from other trading
activities'.
Yes No N/a
Goods donated for on~sing use by the charity are recognised as tangible
fixed assets
and included
in the SoFAas incoming
resources when receivable.
Yes No N/s
Gifts in kind for use by the charity are included
in the SoFA as income from donations
when receivable.
Donated services and Donated services and facilities are induded
in the SOFA when received at the value		 of Yes No N/a
facilities the gift to the charity provided the value ofthe gift csn be measured
reliably.
Donated services and facilities that are consumed
immediately
are recognised as		 Yes No N/a
income with an equivalent
amount recognised as an expense under the appropriate
heading
in the SOFA.
Yes No N/s
Support costs The charity has incurred
expenditure
on support costs.
Volunteer
help		 The value of any voluntary
help received is not induded
in the accounts
but is described
in the trustees'
annual
report.		 The value of any voluntary
help received is not induded
in the accounts
but is described
in the trustees'
annual
report.		 Yes No N/a
v
Income from internet, This is included
in the accounts when receipt is probable and the amount
receivable		 can as 0 a
royalties and dividends be measured
reliably.
Income from membership Membership
subscriptions
received
in the nature ofa gift are recognised
in Donations		 Yes No N/a
subscriptlons and Legacies.
Membership
subscriptions
which gives a member the right to buy services or other		 es 0 a
benefits are recognised as income earned from the provision
ofgoods and services		 as
income from charitable
activities.
Settlement ofinsurance
claims		 Insurance
claims are only included
in the SoFAwhen the general income recognition
criteria are met (5.10to 5.12FRS102SORP) and are included as an item ofother
income
in the SoFA.		 Yes No N/a
v'
Investment
gains and
losses		 This includes any realised or unrealised
gains or losses on the sale of investments
and
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe		 Yes No N/a
year.
2.3EXPENDITURE 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 charity to pay out resources and the amount		 ofthe
obligation
can be measured
with reasonable
certainty.
&
Governance
and support
COStS		 Support costs have been allocated between governance
costs and other support.
Governance costs comprise
all costs involving
public accountability
ofthe charity and its
compliance
with regulation
and good praahce.		 es o
v'		 a
Support costs include central functions
and have been allocated to activity cost		 Yes No N/a
categories an a basis consistent
with the use ofresources, eg allocating
property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Grants with perfonnance 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		 es No /a
recipient ofthe grant has provided
the specified service or output.
Grants payable without
perfonnance
conditions		 Where there are no conditions
attaching
to the grani that enables the donar charity
realistically
avoid the commitment,
a liability for the full funding
obligation
must be
recognised.		 to Yes No N/a
Redundancy
cost		 The charity made no mdundancy
payments
during the reporting
period.		 Yes No Nla
Deferred income No material
item ofdeferred income has been included
in the accounts.		 Yes No N/a
Creditom The charity has creditors which are measured
at settlement
amounts less any trade
discounts		 es No
v'		 N/a
Provisions for liabilities A liability is measured
on recognition
at its histodical cost and then subsequently
measured
at the best estimate ofthe amount
required
lo settle the obligation at the		 Yes No N/a
reporting
date
Basicfinancial
instruments		 The charity accounts for basic financial instruments
on initial recognition as per
paragraph
10.7FRS102SORP, Subsequent
measurement
is as per paragraphs
11.17
to 11.19, FRS102SORP.		 Yes No N/a
2.4ASSETS
Tangible fixed assets for These are capitalised
ifthey can be used for more than one year, and cost at least
use by charity They are valued at cost. Yes No N/a
The depreciation
rates and methods used are disclosed
in note 9.2.
Intangible
fixed assets		 The charity has intangible
fixed assets, that is, non-monetary
assets that da not have		 Yes No N/a
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 nate 9.5
es o N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary
assets with historic, artistic,		 Yes No N/a
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 vk
Yes No N/a
They are valued at cost.
Investments Fixed asset investments
in quoted shares, traded bonds and similar investments
are
valued at initially at cost and subsequently
at fair value (their market value) atthe year		 Yes No N/a
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 Yes No N/a
maturity
date ofless than
1 year are treated as current asset investments
Stocks and work in Stocks held for sale as part ofnon-charitable
trade are measured
at the lower or cost or		 net Yes No N/a
progress realisable
value.		 v'
Goods or services provided as part ofa charitable
activity are measured
at net realisable		 value es No N/a
based on the service potential
provided
by items ofstock.
Yes No N/a
Work in progress
is valued at cost less any foreseeable
loss that is likely to occur on the		 contract.
Debtors (induding
trade debtors and loans receivable) sre measured
on initial recognition
at		 No N/a
Debtors settlement
amount
after any trade discounts or amount
advanced
by the chsrity.
Subsequently,
they are measured
atthe cash or other consideration
expected to be received.
Current asset The charity has 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		 Yes No N/a
investments equivalents
with a maturity date ofless than one year held for investment
purposes		 rather than to
meet short term cash commitments
as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROIkl
THOSE ABO)/E

Restricted
Unrestricted Income Endcwment
funds funds funds Total funds Pricr year
Anal sis 8
Donations Donations and ifts 244,676 244676 205 746
and legacies: GIR Aid 41 407 41407 41 075
L
acies
General grants provided by government/other
charities 2500 2 500 25357
Membership subscriptions and sponsorships
which are in substance donations
Donated cods, facilities and services
Other
Total 288,583 288,583 272,178
Charitable Event income
activities:
Sales of ublications
Other
Total
Other trading
activities:
Other
Total
Income from Interest income
investments: Dividend income
Rental and leasin income
Other
Total
Separate Buildin fund 8970 8970 20 852
material item Insurance claim 32283 32283
ofIncome:
Total 41,253 41 253 20,852
Other: Conversion ofendowment funds into income
Gain on disposal ofa tangible fixed asset held
for charit s own use
Gain on disposal ofa programme related
investment
Royalties from the exploitation of intellectual
ro
rt		 ri hts
Other
Total
TOTAL INCOME 288583 41253 329 836 293030

Section C Notes toth Notes toth Notes toth Notes toth e acc ounts (cont)
Note 6 Analysis ofexpenditure
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Anal sis 5
Expenditure on Incurred seeking donations
raising funds: Incurred
seeking legacies
Incurred
seeking grants
Operating
membership		 schemes and
social lotteries
Staging fundraising
events
Fudraising
agents
Operating
charity shops
Operating a trading
company
undertaking
non-charitable		 trading
activ
Advertising,
marketing,
'		 direct mail and
obli 2,228 2,228 4,086
Start up costs incurred in generating
new source offuture income
Database development costs
Other trading
activities
Investment
management		 costs:
Portfolio mana
ement costs
Cost ofobtaining
investment		 advice
Investment
administration		 costs
Intellectual
property
licencing		 costs
Rent collection, property repairs and
maintenance
charges
Total expenditure
on raising funds		 2,228 2,228 4,086
Expenditure on Ministry services 114700 114,700 111,876
charitable
activities		 Gifts and donations 13,457 13,457 5,192
Pastoral care 20,384 20,384 22,584
Outreach as 47533 47533 20400
Rent 4235 4,235 1 286
Telephone
and comms
Postages
Event costs
Other
Total expenditure
on
activities		 charitable 200,309 200,309 161,338
Separate material
item ofexpense
Total
Other
Su ort costs 93941 104362 198303 156328
Mana ement and administration 5819 5,819 16,965
Total other expenditure 99,760 104,362 204,122 173,293
TOTAL EXPENDITURE 302,297 104,362 - 406,659 338,717

Activity or
programme		 Activity or
programme		 Activities Activities undertaken directly Grant
funding
of
activities		 Grant
funding
of
activities		 Support Total this
year		 Total
prior year
Activity
1		 Runnin ofa ccmmuni church 198303 198303 107837
Total 198303 198303 107837
Prior year expenditure on charitable activities
can bs analyssd as follows:
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts)

Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
sscn
Su ort cost method)
Building maintenance 75,271 75,271
and repairs
Utilities and insurance 28,371 28,371
l53 753
Telephone and comms
Printing, postage and 3,245 3,245
stationery
Depreciation 28,788 28,788
Other 61,875 61,875
198,303 198,303
Total
Please provide details ofthe accounting policy
adopted forthe apportionment ofcosts between
activities and any estimation techniques used to
calculate their apportionment.
asso
Raising funds Activity 1 Activity 2 Activity 3 Gmnd total allocation
Iy)anagement and escn
admin cost method)
Finance char es
Professional cha es 4,800 4,800
Bankcha es 1,019 1019
Le al fees
Other
Total 5,819 5,819

ives paid pl ease ent er '0' in the appropriate
box(es).
This year Lastyear
0
Independent examiner's fees
1 710 1 575
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (forexample: financial advice, consultancy, accountancy services) paid
to the independent examiner

Freehold land Other land & Plant, Fixtures, Total
&buildings buildings machinery and fitsngs and
motor vehicles equipment
At the beginning of 711,300 340,048 1,051,348
the year
Additions 9,946
Charity transfer
Revaluations
Disposals
Transfers *
At end ofthe year 711,300 349,994 1,061,294
14.2Depreciation and impairments
**Basis SL SLor RB SLor RB SLor RB SLor RB Straight Line
("SL")or
Reducing
Balance
("RB")
**Rate 25%RB
At beginning ofthe 145,176 291,748 436,924
year
Disposals
Charity transfer
Depreciation 14,226 14,562 28,788
Impairment
Transfers*
At end ofthe year 159,402 306,310 465,712
14.3Net book value
Net book value at the 566,124 48,300 614,424
beginning
of		 the year
Net book value at the 551,898 43,684 595,582
end ofthe year

This year Last year
12,400 30,525
12,400 30,525
This year Last year
R
Total

20.1Analysis ofcre ditors
Amounts falling due Amounts falling due after
within one ear more than one year
This year Lastyear This year Last year
6
Accruals for grants payable
Bank loans and overdrafts 6,744 11,712 306,174 399,513
Trade creditors
Payments
received		 on account for contracts or
perfonnance-related grants
Accruals and deferred income
Taxation and social security
Other creditom 310,000 190,000
Total ,5

This year Last year
6
81,805 99,968
81,805 99,968
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No trustee expenses have been incurred (True or False) TRUE
Type ofexpenses reimbursed This year Lastyear
Other (please specify):
TOTAL

Amounts
Name ofthe trustee
or related party		 Relationship
to charity
Description ofthe
transaction(s)		 Amount Balance at
period end		 Provision for bad debts
at period end		 written off
during
mporting
In mlation to the transacdons
above, please pmvlde the
tenne and conditions, including
any secudty and the natum
ofany payment (consideration)
tobepmvided
In seftlement.
Forany misted party, please pmvlde details ofany
guarantees
given or		 mceived.