2023-03-31-accounts

		Page
Trustees' report		1-10
Statement ofTrustees'	responsibilities
Independent auditor's	report	12-15
Statement offinancial	activities	16-17
Balance sheet		18
Statement ofcash flows		18
Notes to the financial	statements	20-31

Current financial year	Current financial year
				Unrestricted	Unrestricted	Restricted	Total	Total
				funds	funds	funds
				general	designated
			Notes	2023f	2023 f	2023 f	2023	2022 f
Income and endowments		from.
Donations and	legacies			1,203,400		154,645	1,358,045	1,253,456
Charitable activities			2	223,589		6,267	229,856	151,225
Investments			3	3,191			3,191	1,978
Other income			4	1,943			1,943	10,109
Total income				1,432,123		160,912	1,593,035	1,416,768
EBI Cht
Charitable activities			5	1,269,285	99,118	83,132	1,451,535	1,213,734
Net incoming	resources	before transfers		162,838	(99,118)	77,780	141,500	203,034
Gross transfers	between	funds		(103,491)	233,046	(129,555)
Net income/(expenditure)		for the	year/
Net movement	in funds			59,347	133,928	(51,775)	141,500	203,034
Fund balances	at 1 April 2022			370,269	3,885,222	86,312	4,341,803	4,138,769
Fund balances	at 31 March 2023			429,616	4,019,150	34,537	4,483,303	4,341,803

Prior financial	year
				Unrestricted	Unrestricted	Restricted	Total
				funds	funds	funds
				general	designated
				2022	2022	2022	2022
			Notes	f	F	8
Incom snd endowments		from
Donations and	legacies			1,059,875		193,581	1,253,456
Charitable activities			2	151,225			151,225
Investments			3	1,978			1,978
Other income			4	10,109			10,109
Total income				1,223,187		193,581	1,416,768
~x~ni~g; Charitable activities			5	1,110,525	8,444	94,765	1,213,734
Net incoming	resources	before transfers		112,662	(8,444)	98,816	203,034
Gross transfers	between	funds		56,300	924,837	(981,137)
Net incomel(expenditure)		for the yearl
Net movement	in funds			168,962	916,393	(882,321)	203,034
Fund balances	at 1 April 2021			201,307	2,968,829	968,633	4,138,769
Fund balances	at 31 March 2022			370,269	3,885,222	86,312	4,341,803

				2023		2022
			Notes	f		f
Fixed assets
Tangible assets					2,797,956		2,702,603
Current assets
Stocks			12	8,041		9,610
Debtors			13	56,420		42,313
Cash at bank and in	hand			1,650,054		1,631,912
				1,714,515		1,683,835
Creditors: amounts	falling due within		14
one year				29,168		44,635
Net current assets					1,685,347		1,639,200
Total assets less current		liabilities			4,483,303		4,341,803
The funds ofthe CID
Restricted funds			15		34,537		86,312
Unrestricted funds -	general				429,616		370,269
Unrestricted funds -	designated		16		4,019,150		3,885,222
					4,483,303		4,341,803

					2023		2022
				Notes	8		6
Cash flows from operating		activities
Cash generated	from operations			19		193,741		256,504
Investing activities
Purchase oftangible fixed assets					(180,846)		(993,656)
Proceeds from	disposal oftangible		fixed
assets					2,056		10,109
Proceeds from	disposal of investment
property							615,000
Investment income received					3,191		1,978
Net cash used	in investing	activities				(175,599)		(366,569)
Net cash used	in financing	activities
Net increase/(decrease) in		cash	and cash
equivalents						18,142		(110,065)
Cash and cash	equivalents	at beginning		ofyear		1,631,912		1,741,977
Cash and cash	equivalents	at end of		year		1,650,054		1,631,912

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
			E	Z	8	6	8	F
Sale ofgoods				6,267	6,267	2,055		2,055
Ancillary	trading	income	47,301		47,301	19,662		19,662
Charitable	rental	income	1,180		1,180	1,410		1,410
Events &	other income		175,108		175,108	128,098		128,098
			223,589	6,267	229,856	151,225		151,225

		Unrestricted	Unrestricted
		funds	funds
		2023	2022
		K	6
Rental	income		1,875
Interest	receivable	3,191	103
		3,191	1,978

							Unrestricted	Unrestricted
							funds	funds
							2023	2022
								E
Net	gain	on	disposal	oftangible	fixed	assets	1,943	10,109

						Soul	Soul
						Survivor	Survivor
						Wafford	Watford
						2023	2022
						8	8
	Staff costs					753,367	671,120
	Depreciation and impairment					85,380	73,023
	Events & outreach					62,165	23,418
	Alpha					1,446	213
	Congregation expenses					34,411	33,069
	Schools, youth and children					17,908	21,658
	Refreshments					9,365	10,702
	Book shop					26,697	1,119
	Office expense &IT					19,193	15,405
	Telephone					5,718	5,497
	Travel &courses					82,913	36,138
	House costs						1,455
	Bank charges &mortgage			interest		13,889	10,144
	Making room for more					1,040	15,717
	Warehouse and building		running		costs	130,470	81,315
						1,243,962	999,993
	Grant funding ofactivities		(see note 7)			153,021	156,557
	Share ofgovernance	costs		(see	note 6)	54,552	57,184
						1,451,535	1,213,734
	Analysis by fund
	Unrestricted funds - general					1,269,285	1,110,525
	Unrestricted funds - designated					99,118	8,444
	Restdcted funds					83,132	94,765
						1,451,535	1,213,734
6	Support costs allocated		to activities
						2023	2022
						8
	Governance costs					54,552	57,184
	Analysed between:
	Charitable activities					54,552	57,184

		2023	2022
Governance costs comprise:		6	8
Audit fees		5,352	5,305
Accountancy		4,740	4,219
Legal and professional			3,359
Other professional	fees		1,381
Advertising		44,460	42,920
		54,552	57,184

				Soul	Soul
				Survivor	Survival.
				Watford	Wafford
				2023f	2022
Grants to	institutions:
Soul 61				18,000	12,250
StAlbans	Diocese			32,430	28,000
Charis				6,360	6,120
Soul Action					2,448
Evangelical		Alliance		1,000
Special Offedings			(Easter 8 NSN)	19,254	11,334
Alternatives				3,060	3,060
Refugees				820	2,676
Ukraine Appeal				100	20,508
Durban Halfway			House		11,926
DHH Donor		Action Plan			9,413
Hardship	fund			36,547
Other				3,853	26,920
Grants to	individuals			31,597	21,902
				153,021	156,557

The average monthly number ofemployees during the year was:
		2023	2022
		Number	Number
		21	19
Employment costs		2023	2022
		E	E.
Wages and salaries		669,152	633,128
Social security costs		62,897	59,325
Other pension costs		70,301	69,845
		802,350	762,298
Staff costs capitalised as part of Making Room for More building	project	(48,984)	(91,178)
		753,366	671,120

11	Tangible fixed assets	Tangible fixed assets	Tangible fixed assets
					Freehold	Fixtures,	Total
					buildings	fittings &
						equipment
						f
	Cost
	At 1 April 2022				2,881,260	601,296	3,482,556
	Additions				161,518	19,328	180,846
	Disposals					(7,902)	(7,902)
	At 31 March	2023			3,042,778	612,722	3,655,500
	Depreciation	and impairment
	At 1 April 2022				344,210	435,743	779,953
	Depreciation	charged	in the year		50,476	34,904	85,380
	Eliminated in	respect	ofdisposals			(7,789)	(7,789)
	At 31 March	2023			394,686	462,858	857,544
	Carrying amount
	At 31 March	2023			2,648,092	149,864	2,797,956
	At 31 March	2022			2,537,050	165,553	2,702,603
12	Stocks
						2023	2022
						f	f
	Finished goods and goods for			resale		8,041	9,610
	The amount ofstock		expensed	during the year was f1,568 (2022:f8,966).
13	Debtors
	Amounts falling due		within one year:			2023 f	2022f
	Other debtors					37,209	28,376
	Prepayments	and accrued income				19,211	13,937
						56,420	42,313

Creditors: amounts f	alling due within one year
		2023f	2022
Trade creditors		3,888	12,600
Other creditors			15,708
Accruals and deferred	income	25,280	16,327
		29,168	44,635

			At 1 April	Incoming	Resources	Transfers	At	31 March
			2022	resources	expended			2023
			6	6	9	6		6
Specific donations		to individuals
or institutions			28,132	82,230	(75,825)			34,537
Making Room for		More
(Building fund)			58,180	72,415	(1,040)	(129,555)
Soul61 Salary Bursary				6,267	(6,267)
			86,312	160,912	(83,132)	(129,555)		34,537
Previous year:			At 1April	Incoming	Resources	Transfers	At	31 March
			2021	resources	expended			2022
			8	6	6	8		6
Specific donations		to individuals
or institutions			40,140	61,054	(73,062)			28,132
Durban Halfway	House		11,927		(11,927)
Making Room for		More
(Building fund)			914,511	132,527	(7,721)	(981,137)		58,180
Soul61 Salary Bursary			2,055		(2,055)
			968,633	193,581	(94,765)	(981,137)		86,312

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	Unrestricted	Unrestricted	Unrestricted	Restricted	Total
		funds	funds	funds
		general	designated
		2023	2023	2023	2023
		E	E	E	E
Fund balances at 31 March 2023 are represented		by:
Tangible	assets		2,797,956		2,797,956
Current	assets/(liabilities)	429,616	1,221,194	34,537	1,685,347
		429,616	4,019,150	34,537	4,483,303
	Unrestricted		Unrestricted	Restricted	Total
		funds	funds	funds
		general	designated
		2022	2022	2022	2022
		E	E	E	E
Fund balances at 31 March 2022 are represented		by:
Tangible	assets		2,702,603		2,702,603
Current	assets/(liabilities)	370,269	1,182,619	86,312	1,639,200
		370,269	3,885,222	86,312	4,341,803

Cash generated from	operations			2023	2022
				6	6
Surplus for the year				141,500	203,034
Adjustments for:
Investment income recognised in statement		offinancial	activities	(3,191)	(1,978)
Gain on disposal oftangible fixed assets				(1,943)	(10,109)
Depreciation and impairment oftangible fixed assets				85,380	73,023
Movements in working	capital:
Decrease/(increase) in	stocks			1,569	(8,967)
(Increase) in debtors				(14,107)	(2,815)
(Decrease)/increase in	creditors			(15,467)	4,939
(Decrease) in deferred	income				(623)
Cash generated from	operations			193,741	256,504