Calvary Bristol Annual Report & Accounts Year Ended 31 st July | 2022
Calvary Chapel Bristol
Also known as “Calvary Bristol” and “CC Bristol”
| Trustees | Daniel Arnold (Chairman) |
|---|---|
| Martin Tatton | |
| Stephen Vickery | |
| Pastors Daniel Arnold |
|
| Governing Document | CIO - Foundation Constitution |
| Registered 19th December 2019 | |
| Registered Charity Number | 1187056 |
| Charity Principle Address | 157 Birchwood Road |
| Bristol | |
| BS4 4RB | |
| Accounts Prepared By | Bliss Accounts |
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Contents
| Objectives and Achievements | 2 |
|---|---|
| Financial Review | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Statement of Cash Flows | 6 |
| Notes to the Financial Statements | 7 |
| 1. Accounting Policies | 7 |
| 2. Analysis of Income | 9 |
| 3. Donated Goods, Facilities and Services | 9 |
| 4. Analysis of Expenditure on Charitable Activities | 10 |
| 5. Trustee Expenses | 12 |
| 6. Independent Examiner's Remuneration | 12 |
| 7. Grant-making Activities | 12 |
| 8. Staff Costs, Employee Benefts and Trustees Remuneration | 13 |
| 9. Fixed Assets | 14 |
| 10. Debtors | 15 |
| 11. Creditors | 15 |
| 12. Summary of the Assets and Liabilities of each Category of Fund | 16 |
| 13. Movement in Funds | 17 |
| 14. Related Party Transactions | 18 |
1
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Objectives and Achievements
Objects of the Charity
The Charity’s Objects (“the Objects”) are the advancement of Christianity for the benefit of the public in accordance with the following:
-
a. to worship the Triune God (Father, Son and Holy Spirit);
-
b. to show the love of Jesus Christ with all whom we encounter;
-
c. to promote peace with God, others, and in oneself through the knowledge of God and the
-
forgiveness of sins
-
d. to instruct people in Christian living, in particular through the teaching and preaching of the Word of God (The Bible)
-
e. to proclaim that men and women should repent and believe in Jesus Christ as Saviour and Lord; and
-
f. as we have opportunity, to do good to all, especially to those who are of the household of faith
Activities of the Charity
The activities undertaken by Calvary Chapel Bristol during the year in order to meet the objects of the charity, and in accordance with Section 4 of the Charities Act 2006 having due regard for the Charity Commission's guidance on public benefit, included:
-
Weekly public services;
-
Midweek bible studies and prayer meetings;
-
Visits to individuals and families in need;
-
Baptisms.
Achievements and Performance, Year Ended 31st July 2022
-
Public services were held weekly on Sundays throughout the year to meet the spiritual, emotional and physical needs of those in our community through teaching the truths about God, Jesus, and salvation as revealed in scripture, and for people to freely express their faith through prayer, worship and fellowship.
-
Ongoing ministry throughout the week to individuals and families was supported with prayer meetings and bible studies to maintain fellowship and encouragement.
2
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
-
Visits to hospitals and homes, and phone calls to individuals and families were made throughout the year to offer and provide care, sympathy, encouragement, counsel and practical help for those as needed.
-
Donations and honorariums were made to persons and organisations throughout the world. The church encourages an outward looking heart, and supports members of the congregation who are involved in charitable projects that are in line with our own aims and objectives. We’ve given financial support to guest speakers, missionaries and other ministers who have helped support the aims of the charity.
-
In accordance with scripture, public baptismal services took place for those individuals who committed themselves to following the principles and precepts of God as they publicly declared and gave testimony to their decision to follow the tenets of Christianity.
-
All of the above activities have been accomplished in an adult-level context as well as the provision of similar instruction and opportunities in various age appropriate contexts for children through the development of a structured children’s curriculum, mostly offered simultaneous to the adult worship services held each Sunday morning and conducted by volunteers from among the church body.
Over the course of the year, we have seen growth as new individuals and families have joined the church, committed to following the tenets of the faith, been baptised and have become faithful members of the congregation.
3
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Financial Review
Financial Position
The financial position of the church continues to remain strong and healthy. There has been an increase both in our income and our expenditure. The income has increased due to the growth of the church over the course of the year, while the expenditure has increased substantially due to services being held in-person compared to last year where online services took place due to the lockdowns of the coronavirus pandemic. The increased costs were mostly attributed to the hire of the venue, and the hospitality costs in providing meaningful and welcoming fellowship for those attending our services. Despite the significant increase in expenditure our carry forward balance has remained on par with the previous financial year. Our carried forward balance this year is £31,969 compared with £32,658 in 2021.
The Charity’s primary source of funds is from free-will offerings received from those regularly attending the Sunday services as well as various other supporters to the objectives of the Charity.
Reserves Policy
The Charity has a policy to hold sufficient reserves to be able to respond in a timely manner to any opportunity presented that would allow the charity to better achieve its charitable objects and for the continuation of the charity should it come into financial hardship. The charity is to hold reserves of liquid, current assets at £10,000, which is equivalent to six months average monthly expenditure.
Grant Making Policy
The Charity will make grants to external organisations and individuals by assessment of the Trustees through careful and informed consideration accompanied by advice, spiritual counsel and instruction, where appropriate, on the basis of need and fulfilment of the charitable activities. There are no upper or lower limits of support
Principal Sources of Funding
The charity’s principal source of funds is from voluntary donations received from those regularly attending the Sunday services as well as various other supporters of the objectives of the charity.
Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees:
Daniel Arnold (Chairman) Date: 17/04/2023
4
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Statement of Financial Activities
For the Year End Ended 31st July 2022
| Unrestricted | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |||
| Note | 2022 | 2022 | 2022 | 2021 | ||
| Income | ||||||
| Donations and Legacies | 2 | 28,369 | 600 | 28,969 | 23,260 | |
| Charitable Activities | - | - | - | - | ||
| Other Trading Activities | - | - | - | - | ||
| Investments | - | - | - | - | ||
| Other Income | 2 | 3 | - | 3 | - | |
| Total Income | 28,372 | 600 | 28,972 | 23,260 | ||
| Expenditure | ||||||
| Raising Funds | - | - | - | - | ||
| Charitable Activities | 4 | 29,061 | 600 | 29,661 | 17,092 | |
| Total Expenditure | 29,061 | 600 | 29,661 | 17,092 | ||
| Net Income (Expenditure) | (689) | - | (689) | 6,168 | ||
| Net Movement in Funds | (689) | - | (689) | 6,168 | ||
| Reconciliation of Funds | 12-13 | |||||
| Total Funds b/fwd | 32,658 | - | 32,658 | 26,490 | ||
| Total Funds c/fwd | 31,969 | - | 31,969 | 32,658 |
5
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Balance Sheet
At 31st July 2022
| 2022 | 2021 | |||||||
|---|---|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||||
| Fixed Assets | ||||||||
| Tangible Assets | 9 | 1,223 | 1,772 | |||||
| Current Assets | ||||||||
| Debtors | 10 | 3,798 | 1,308 | |||||
| Cash in Bank and in Hand | 27,212 | 30,918 | ||||||
| Total Current Assets | 31,010 | 32,226 | ||||||
| Liabilities | ||||||||
| Creditors: Amount falling due within one year |
11 | (264) | (1,340) | |||||
| Net Current Assets | 30,746 | 30,886 | ||||||
| Net Assets | 31,969 | 32,658 | ||||||
| The Funds of the Charity | 12-13 | |||||||
| Unrestricted Funds | 31,969 | 32,658 | ||||||
| Restricted Funds | - | - | ||||||
| Total Funds | 31,969 | 32,658 |
These financial statements were approved by the board of trustees and signed on their behalf, on 17/04/2023
Signed on behalf of the charity’s trustees: Daniel Arnold (Chair)
6
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Statement of Cash Flows
For the Year Ended 31st July 2022
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Cash fows from Operating Activities | |||||
| Net cash provided by (used in) Operating Activities | (3,381) | 6,901 | |||
| (see Note 1) | |||||
| Cash fows from Investment Activities | |||||
| Interest on cash deposits | - | - | |||
| Capital Expenditure | |||||
| Fixed Asset Additions | (325) | (1,249) | |||
| Net cash infow/(outfow) for the year | (3,706) | 5,652 | |||
| Cash and Cash Equivalents at 1 August 2021 | 30,918 | 25,266 | |||
| Cash and Cash Equivalents at 31 July 2022 | 27,212 | 30,918 | |||
| 2022 | 2021 | ||||
| £ | £ | ||||
| Note 1. Reconciliation of net Income/(Expenditure) | |||||
| (as per Statement of fnancial Activities) | |||||
| Net Income/(Expenditure) | (689) | 6,168 | |||
| Adjustments For: | |||||
| Depreciation Charges | 874 | 701 | |||
| Interest on investments | - | - | |||
| (Increase)/decrease in debtors | (2,490) | (1,308) | |||
| Increase/(decrease) in liabilities | (1,076) | 1,340 | |||
| (3,381) | 6,901 |
7
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements
For the Year End Ended 31st July 2022
1. Accounting Policies
General Information
Calvary Chapel Bristol is a Charitable Incorporated Organisation registered in England and Wales. The registered charity number and address of the charity is given in the charity information on page 1.
Statement of Compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Companies Act 2006 and Charities Act 2011.
Calvary Chapel Bristol is a Public Benefit Entity as defined by FRS 102.
Going Concern
The charity has a number of regular donors, giving the trustees reasonable confidence that sufficient funding will be secured beyond the current year. The trustees have assessed the level of funds held, in addition to the cash flow needs of the charity, concluding with confidence that it will be able to continue in its operation.
Fund Accounting Policies
The General Funds are not subject to any restrictions regarding their particular use and are available for applicable general purposes of the charity.
Incoming Resources
All incoming resources are included in the Statement of Financial Activities (SoFA) when; the charity is legally entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability.
Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.
Incoming resources from Gift Aid tax reclaims are included in the SoFA at the same time as the gift to which they relate.
The value of voluntary help received is not included in the accounts but is described in the trustee’s annual report.
Investment income is included in the accounts when receivable
8
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Expenditure and Liabilities
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. It is probable that the paying out of resources will be required in settlement and the amount of the obligation can be measured reliability.
The charity makes grants to individuals and other institutions to further its charitable objectives.
Fixed Assets
Tangible fixed assets which cost £250 or more and used for more than one year are capitalised. They are valued at cost price or a reasonable value on receipt.
Depreciation is calculated on tangible fixed assets using the Straight Line Method, at 25% of the cost per year
Inventory
Stocks held for sale as part of non-charitable trade are measured at the lower of cost or net realisable value.
Donated goods are measured at their fair value, unless it is impractical to measure reliably the fair value of donated item(s). When there is no direct evidence of fair value for an equivalent item, a value is derived from: the cost of the item to the donor; or in the case of goods that are expected to be sold, the estimated resale value after deducting the cost to sell the goods.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Judgements in Applying Accounting Policies
In the application of the church's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates but are unlikely to be material.
Cash at Bank and In Hand
Cash at bank and in hand includes cash and short-term highly liquid investments with short maturity of three months or less from the date of acquisition or opening of the deposit or similar amount.
Financial Instruments
The church only has financial assets and financial liabilities of a kind that qualify as basic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method
9
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
2. Analysis of Income
| 2022 | 2022 | 2022 | 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||||||||
| Funds | Funds | Funds | Funds | Funds | Funds | ||||||||
| £ | £ | £ | £ | £ | £ | ||||||||
| Donations and Legacies | |||||||||||||
| Freewill Offerings | 23,812 | - | 23,812 | 16,542 | - | 16,542 | |||||||
| Freewill Offerings from Outside the UK |
930 | 930 | 777 | - | 777 | ||||||||
| Tax Recoverable - Gift Aid | 3,627 | - | 3,627 | 4,141 | - | 4,141 | |||||||
| Hall Hire Grant | 600 | 600 | - | 1,800 | 1,800 | ||||||||
| 28,369 | 600 | 28,969 | 21,460 | 1,800 | 23,260 | ||||||||
| Investment Income | |||||||||||||
| Bank Interest | - | - | - | - | - | - | |||||||
| Other Income | |||||||||||||
| HMRC Gift Aid Interest | 3 | - | 3 | - | - | - | |||||||
| Total | 28,372 | 600 | 28,972 | 21,460 | 1,800 | 23,260 | |||||||
| 3. Donated Goods, Facilities and Services 2022 2021 £ £ Donated Goods - - Donated Facilities - - - - Number of Unpaid General Volunteers 2022 2021 Church Services - Hospitalityand Operations 5 5 Church Services - Children's Ministry 8 9 Mid-week Group- Leaders 1 1 LeadershipTeam - Leaders 2 - 16 15 |
|||||||||||||
| 2022 | 2021 | ||||||||||||
| £ | £ | ||||||||||||
| Donated Goods | - | - | |||||||||||
| Donated Facilities | - | - | |||||||||||
| - | - | ||||||||||||
| Number of Unpaid General Volunteers | 2022 | 2021 | |||||||||||
| Church Services - Hospitalityand Operations | 5 | 5 | |||||||||||
| Church Services - Children's Ministry | 8 | 9 | |||||||||||
| Mid-week Group- Leaders | 1 | 1 | |||||||||||
| LeadershipTeam - Leaders | 2 | - | |||||||||||
| 16 | 15 |
10
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
4. Analysis of Expenditure on Charitable Activities
| 2022 | 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | 2021 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Activities | Grant | Activities | Grant | ||||||||
| Undertaken | Funding of | Support | Undertaken | Funding of | Support | ||||||
| Directly | Activities | Costs | Total | Directly | Activities | Costs | Total | ||||
| Note | £ | £ | £ | £ | £ | £ | £ | £ | |||
| Mission and Ministry | |||||||||||
| Discipleship and Outreach | 1,407 | - | 545 | 1,951 | 1033 | - | - | 1,033 | |||
| Hospitality, Supplies and Gifts | 2,099 | - | 24 | 2,123 | 684 | - | - | 684 | |||
| Grants payable - Individuals | 7 | - | 1,050 | - | 1,050 | - | - | - | - | ||
| Grants payable - Organisations | 7 | - | - | - | - | - | - | - | - | ||
| Training and Resources | 5 | 8 | - | - | 8 | 31 | - | - | 31 | ||
| Conferences and Retreats | 5 | 1,727 | - | - | 1,727 | 270 | - | - | 270 | ||
| Honorarium | 1,400 | - | - | 1,400 | 150 | - | - | 150 | |||
| Pastoral Services Ministry Support | 8 | 9,883 | - | - | 9,883 | 6,900 | - | - | 6,900 | ||
| Travel | 5 | 943 | - | - | 943 | - | - | - | - | ||
| Other Ministry Expenditure | 2 | - | - | 2 | 2 | - | - | 2 | |||
| 17,469 | 1,050 | 569 | 19,087 | 9,070 | - | - | 9,070 | ||||
| Property, Management and Administration | |||||||||||
| Fixed Asset Depreciation | 9 | 875 | - | - | 875 | 700 | - | - | 700 | ||
| Insurance | 203 | - | - | 203 | 142 | - | - | 142 |
11
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
| IT, Media and Music | 569 | - | - | 569 | 1,192 | - | - | 1,192 | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bank and Paypal Charges | 30 | - | - | 30 | - | - | - | - | |||
| Building Hire | 8,255 | - | - | 8,255 | 5,808 | - | - | 5,808 | |||
| Other Admin Expenditure | 68 | - | - | 68 | 100 | - | - | 100 | |||
| Offce Supplies and Postage | 72 | - | - | 72 | - | - | - | - | |||
| Accounting | - | - | 372 | 372 | - | - | 80 | 80 | |||
| Independent Examination | 6 | - | - | 130 | 130 | - | - | - | - | ||
| 10,072 | - | 502 | 10,574 | 7,942 | - | 80 | 8,022 | ||||
| 27,541 | 1,050 | 1,071 | 29,661 | 17,012 | - | 80 | 17,092 |
12
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
5. Trustee Expenses
| No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
No trustee was paid for their service as a trustee. The nature of expenses incurred were for:ministry, administrative and subsistencecauses, exclusively and necessary for fulflling the charity objects |
|---|---|---|---|---|---|---|---|
| 1 Trustee was paid expenses in the fnancial year ended 31st July 2022 | |||||||
| 1 Trustee was paid expenses in the financial year ended 31st July 2021 | |||||||
| 2022 | 2021 | ||||||
| £ | £ | ||||||
| Trustee Expenses | |||||||
| Travel | 943 | - | |||||
| Conferences | 719 | 271 | |||||
| Training and Resources | 8 | 30 | |||||
| Food and Supplies | - | 261 | |||||
| 1,670 | 562 | ||||||
| 6. Independent Examiner's Remuneration | |||||||
| 2022 | 2021 | ||||||
| £ | £ | ||||||
| Independent Examiner’s Fees | 130 | - | |||||
| 7. Grant-making Activities | |||||||
| 2022 | 2021 | ||||||
| £ | £ | ||||||
| Grants made to Institutions | |||||||
| Resourcing mission and ministry in accordance with the Charity Objects: | |||||||
| - | - | ||||||
| Grants made to Individuals | |||||||
| Resourcing mission and ministry in accordance with the Charity Objects: | |||||||
| Missionary Support | 1,050 | - | |||||
| Total | 1,050 | - |
13
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
8. Staff Costs, Employee Benefits and Trustees Remuneration
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Staff Costs and Employee Benefts | |||||
| Pastoral Services - Ministry Support Pay | 9,883 | 6,900 | |||
| Employer's Social Security Costs | - | - | |||
| Employer's Contribution to Pension Schemes | - | - | |||
| Other Employee Benefts | - | - | |||
| 9,883 | 6,900 | ||||
| No employees received employee benefts of more than £60,000 | |||||
| By provision of the charity's Governing Document, in his capacity as pastor, D. Arnold was remunerated £9,883 with £1,670 in personal expenses (£6,900 and £562 personal expenses in 2021). This ministry support payment was in relation to their ministerial role, and not their trustee role. D. Arnold is not an employee of Calvary Chapel Bristol and handles his taxation through self-assessment. There were no pension contributions made. |
14
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
9. Fixed Assets
| Fixtures, Fittings and Equipment |
|||
|---|---|---|---|
| Ministry | |||
| Equipment | Total | ||
| £ | £ | ||
| Cost or Valuation | |||
| At 1 Aug 2021 | 3,426 | 3,426 | |
| Additions | 325 | 325 | |
| Disposals | - | - | |
| Revaluations | - | - | |
| Transfers | - | - | |
| At 31 Jul 2022 | 3,751 | 3,751 | |
| Depreciation and Impairments | |||
| At 1 Aug 2021 | 1,654 | 1,654 | |
| Disposals | - | - | |
| Depreciation | 874 | 874 | |
| Impairment | - | - | |
| Transfers | - | - | |
| At 31 Jul 2022 | 2,528 | 2,528 | |
| Net Book Value at 1 Aug 2021 | 1,772 | 1,772 | |
| Net Book Value at 31 Jul 2022 | 1,223 | 1,223 |
15
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
10. Debtors
| 2022 | 2021 | |||
|---|---|---|---|---|
| £ | £ | |||
| Prepayments and Accrued Income | ||||
| Insurance | 57 | 55 | ||
| IT, Media and Music | 16 | - | ||
| Hospitality, Supplies and Gifts | 98 | - | ||
| 171 | 55 | |||
| Other Debtors | ||||
| Tax Recoverable - Gift Aid | 3,627 | 1,253 | ||
| Total | 3,798 | 1,308 |
11. Creditors
| 2022 | 2021 | |||
|---|---|---|---|---|
| £ | £ | |||
| Other Creditors | ||||
| Accounting | 89 | 60 | ||
| Independent Examiner | 130 | - | ||
| Hospitality, Supplies and Gifts | 45 | - | ||
| Building rental | - | 1,280 | ||
| 264 | 1,340 | |||
| Total | 264 | 1,340 |
16
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
12. Summary of the Assets and Liabilities of each Category of Fund
| 2022 | 2022 | 2022 | 2021 | 2021 | 2021 | ||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Unrestricted | Restricted | Total | ||
| Funds | Funds | Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | £ | £ | ||
| Tangible Fixed Assets | 1,223 | - | 1,223 | 1,772 | - | 1,772 | |
| Intangible Assets | - | - | - | - | - | - | |
| Current Assets | 27,212 | - | 27,212 | 30,918 | - | 30,918 | |
| Debtors | 3,798 | - | 3,798 | 1,308 | - | 1,308 | |
| Creditors: Amounts falling due within one year | (264) | - | (264) | (1,340) | - | (1,340) | |
| 31,969 | - | 31,969 | 32,658 | - | 32,658 |
17
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
13. Movement in Funds
| 13. Movement in Funds | |||||
|---|---|---|---|---|---|
| Fund | Fund | ||||
| Balances | Balances | ||||
| Brought | Net | Carried | |||
| Forward | Income | Expenditure | Transfers | Forward | |
| £ | £ | £ | £ | £ | |
| Unrestricted Funds General Fund |
32,658 | 28,372 | (29,061) | - | 31,969 |
| Restricted Funds Venue Hire Fund |
- | 600 | (600) | - | - |
| Total Funds | 32,658 | 28,972 | (29,661) | - | 31,969 |
18
CALVARY CHAPEL BRISTOL Annual Report - Year Ended 31st July 2022
Notes to the Financial Statements - Continued
14. Related Party Transactions
Except as disclosed in note 5. 'Trustee Expenses' and note 8. 'Staff Costs, Employee Benefits and Trustees Remuneration', there have been no other transactions with related parties during the year.
Income from donations and legacies includes £1,312 (2021 - £1,200) received from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
19
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Calvary Chapel Bristol On accounts for the year ended 31. July 2022 Charity no (if any) 1187056 Set out on pages I report to the trustees on my examination of the accounts of the above charity {"the Trust'} for the year ended 3110712022. Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act.). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145151(b} of the Act. I have completed my examination. I confimi that no material matters have come lo my attention in connection with the examination which gives me cause to believe that in. any material respect.. accounting records were not kept in accordan with section 130 of the Act or the accounts do not accord with the accounting records Independent examiner's ststement I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts lo be reached. Please delele the words in the braGkets if they do not apply. Signed: Date: 10" May 2023 Name". Michelle Hook Relevant professional qualificationls) or body {if any): NIA Address: 35 Treeve Lane, Connor Downs, Hayle, Cornwall TR27 5DQ Section B Disclosure Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). IER October 2018
Give here brlef détalls of any Items that the examln8r wlshes to disclose. Nothuvj to reFxyt IER October 2018