Charity number: 1187622
Bethel Apostolic Church-Mission Hall Bilston CIO
Trustees Report and Unaudited Financial Statements For the year ended
31 March 2024
Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
| Content | Page |
|---|---|
| Reference and administrative information | 2 |
| Trustees Report | 3/9 |
| Independent Examiner’s Report | 10/11 |
| Statement of Financial Activities | 12 |
| Statement of Assets and Liabilities | 13 |
| Notes to the financial statements | 14/16 |
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Reference and administrative information
Charity number: 1187622
Trustees
Evangelist Doris Dawes (Chair) Missionary Joan Samuels(Trustee) Eliza Nembhard(Trustee) Olga Ferguson(trustee)
| Principal address: | Mission Hall Church |
|---|---|
| Chapel Street | |
| Bilston | |
| WV14 OPA | |
| Bankers | Lloyds Bank |
| Bilston |
Independent Examiners Modest & Co Financial Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report
The Trustees present their report and financial statement for the year ending 31[st] March 2024. The trustees have adopted the provision of Accounting and Reporting by Charities: Statement of Recommended Practice 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) .
Introduction
Bethel Apostolic Church-Mission Hall Bilston presents its report as a charitable incorporated Organisation CIO.
The church became charitable incorporated Organisation (CIO) in 28 January 2020 to take forward the work of the unincorporated association. This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees.
Bethel Apostolic Church-Mission Hall Bilston was a Branch member of Bethel United Church of Jesus Christ (Apostolic) UK up to and until 28 January 2020.
Bethel Apostolic Church-Mission Hall Bilston CIO is currently an Independent, autonomous Church. It shall fellowship with Bethel United Church of Jesus Christ U.K and other sister churches within the Bethel Fellowship of Churches which pursues similar aims and signposts local beneficiaries to our services.
Aims and purposes
Bethel Apostolic Church-Mission Hall Bilston has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Bilston and the surrounding area, evangelism, social and community.
Bethel Apostolic Church-Mission Hall Bilston services and worship are through scriptures, prayer, singing and music.
Objectives and Activities
Bethel Apostolic Church-Mission Hall Bilston is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Wolverhampton.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
Achievements and Performance
Weekly meetings
Sunday 11:00 AM to 14 100 PM dash Sunday school and devotional service. There has been no Sunday service since the reopening following the Covid Lockdown.
Some members are still accessing zoom meetings and YouTube church service says of other member churches especially when there is a district wide meeting. The access information you should via the church WhatsApp group.
Wednesday midweek service at 11:00 AM to 1:00 PM prayer, fasting, teaching and discussion on several topics of interest.
Once per month during the national week of consecration we all join in with the online prayer which is facilitated by one of the districts of churches.
The auxiliary of each department is responsible for planning and coordinating the devotional services each Sunday.
1st Sunday on the service Is their responsibility of any member of the church who is not responsible for any off the department. This could be a brother or a sister or a younger person.
This is usually planned on the individual knows that they will be leading the service. These services can be varied in their presentations, praise and worship, testimonies.
We also focus on national events such as Black history where presentation is made on a specific person of interest. Mothering our father in Sunday and other memorial days.
Once per month during the national week of consecration we would join in with the online prayer which is facilitated by one of the districts of churches.
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On every 2[nd] Sunday - The Women’s Department operates a rotation to organise and moderate the morning service this is used an opportunity to do training. Speakers from different churches are invited in to speak, the women’s president and assistant president also speaker for that morning.
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The church host prayer and business meeting, for the other district churches.
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3[rd] Sunday -The Brotherhood – There are not many brothers, so the responsibility is shared among them.
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The brothers support the women with their activity.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
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4[th] Sunday Youth Department – there are not many young adults or children, however all the members get involved in the service to encourage the youth and young adults. The youth would be the focus with their contributions.
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The church hosts the district prayer breakfast meeting on rotation where were all the other members of the district churches attends.
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At the end of each service refreshment is served and the visitors are invited to take part, this creates an opportunity for us to get to know them better.
Wednesdays 11.00- 13.00 Fasting, prayer and bible teachings and discussions.
This involves different levels of teaching relating to the scriptures or current affairs topics which affects us as a church and community.
This meeting is open to anyone who wish to attend. Sometimes we are joined by members from other churches within the district.
Friday 19.00-21.00: Friday evenings are used for members and officers/trustee meetings, also social events periodically.
There are 2 dates allocated to the church for annual meetings March and November. Last year we celebrated our fiftieth year anniversary; where much effort was made in refurbishing and decorating the church in readiness for the day.
All the long-standing members were recognised with the presentation of a trophy, those who are deceased were commemorated with all their names on a plaque that was erected in the church.
Departmental Meetings
The women’s auxiliary has the responsibility of the care and hospitality ministry for those who are sick, bereaved, or unable to attend church for whatever reason. They are assisted with shopping, or when attending hospital appointments.
Periodic food and clothes collection and delivered to local charities for the homeless. Regular committee meetings as well as members meetings.
The Brotherhood
The brothers are involved in practicing musical instruments, have group discussion sessions. Hosted 1 district prayer meeting where they lead the service.
Each third Sunday they are responsible for operating and moderating the service.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
The Youth Department
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➢ Sunday School class for young children followed by a presentation of learning activity.
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➢ Small group of children learning to play musical instrument
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➢ Monthly presentation of subject of interest by a member of the youth department
Other Activities
The church extended right hand of fellowship to two persons during the year. The church undertook one baby blessing during the year. The church conducted two baptisms during the year. The church undertook one outreach meeting during the year.
Social and community events
The church put on fellowship meal for members and visitors at Christmas
Annual Programmes/Conferences/Concerts/Special Events
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➢ 2 annual programmes
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➢ Hosted 2 district women’s conferences and 1 District brotherhoods seminar programme.
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➢ Pastors Prayer breakfast
National Meetings
There are 4 national meeting for the year when the church is closed on the Sunday and all members are encouraged to attend these meetings at the national convention centre. We the members also attend meetings in the other church districts across the country.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
Statement of Trustees` responsibilities
The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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➢ Select suitable accounting policies and apply them consistently
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➢ Observe the methods and principles of the Charities SORP;
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➢ Make judgements and accounting estimates that are reasonable and prudent
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➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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➢ Prepare the financial statements on the going concern basis unless it is inappropriate to do so.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
Structure, Governance and Management
The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.
Trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members’ in General Congregational Church meeting for further consideration by the Trustees. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; Bethel Apostolic Church- Mission Hall Bilston seeks to work by consensus wherever possible.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
Public Benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided By:-.
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➢ Providing regular public worship open to all
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➢ Providing sacred space for personal prayer and contemplation
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➢ Conducting pastoral work including visiting the sick and the bereaved
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➢ Teaching Christianity through sermons and Bible studies.
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➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups
Financial Review
The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation.
The Church is dependents on its membership working as volunteers in all aspects of the church’s life, a number of these activities and initiatives operate with minimal impact on the church’s finances, but nevertheless contribute substantially to the achievement of the church’s overall charitable objectives.
Total receipts on ordinary unrestricted funds were £22,108(2023: £22,480) and are detailed in the financial statements.
£22,003 (2023: £14,206) was spent to provide the Christian ministry.
The net result for the year was a surplus of £105 (2023:8,274) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2024 for unrestricted funds totalled £208,544(2023: £208,439).
Reserve Policy
It is Bethel Apostolic Church-Mission Hall Bilston policy to maintain reserve in two forms. Property from which it operates from, and liquid funds. These are for use in future projects supporting the charity`s objectives.
Risk Management
The trustees have examined the major risks which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Trustees Report (continued)
Plans for the future
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➢ Continue to be developing the link with the local community such as the residential home near by other denominational churches, shopkeepers, and residents.
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➢ Looking at ways to engage with the younger age group
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➢ Discussion has taken place regarding setting up a soup kitchen for one day of the week.
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➢ Evangelising the area by dropping tracts through doors in the surrounding area.
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➢ Sport day for the youth.
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➢ Coffee morning.
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➢ Health check and wellbeing session.
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➢ Commence Sunday evening service with teaching one evening per month.
Approved by the board Trustees and signed on its behalf by:
Evangelist Joan Samuels-Trustee December 2024
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Independent examiner’s report to Bethel Apostolic Church-Mission Hall Bilston
I report on the accounts of the charity for the Period from 1 March 2023 to 31 March 2024 which are set out on pages 12 to 13.
Respective responsibilities of the Committee and the examiner
The trustees are responsible for the preparation of accounts. The trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act.
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Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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State whether particular matters have come to my attention
Basis of independent examiner`s report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Independent examiner’s report to Bethel Apostolic Church-Mission Hall Bilston Continued
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 145 of the 2011 Act; and
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to prepare financial statements,, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP
Modest & Co Financial Services Ltd 189 Greenhill Avenue, Sheffield, S8 7TJ December 2024
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
| Statement of Financial Activities | ||||
|---|---|---|---|---|
| Notes | Unrestricted | Total | Total | |
| Fund | Funds | Funds | ||
| 2024 | 2024 | 2023 | ||
| £ | £ | £ | ||
| INCOMING RESOURCES | ||||
| Donation and Legacies | ||||
| Donation and Offerings | 2 | 17,577 | 17,577 | 16,681 |
| Gift Aid Reclaim | 2 | 4,531 | 4,531 | 5,799 |
| TOTAL INCOMING RESOURCES | 22,108 | 22,108 | 22,480 | |
| RESOURCES EXPENDED | ||||
| Expenditure on charitable activities | 3 | 22,003 | 22,003 | 14,206 |
| TOTAL RESOURCES EXPENDED | ||||
| NET INCOMING RESOURCES | 105 | 105 | 8,274 | |
| RECONCILLIATION OF FUNDS | ||||
| Funds brought forward | 208,439 | 208,439 | 200,165 | |
| TOTAL FUNDS CARRIED | 208,544 | 208,544 | 208,439 | |
| FORWARD |
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
| Balance Sheet as at 31 March | 2024 | |||
|---|---|---|---|---|
| 2024 | 2023 | |||
| Notes | £ | £ | £ | |
| Fixed Assets | ||||
| Freehold property/ | 5 | 180,000 | 180,000 | |
| Building Improvements | ||||
| Fixtures& Fittings/Furniture/ | 5 | 7,491 | ||
| Office Equipment | ||||
| Plant & machinery | 5 | 1,091 | 7,392 | |
| Audio Visual Equipment | 5 | 12,015 | - | |
| Computer Hardware | 5 | 239 | - | |
| Total Fixed Assets | 200,836 | 187,392 | ||
| Current Assets | ||||
| Cash at Bank and in hand | 8,228 | 21,467 | ||
| Other Assets | ||||
| Total Current Assets | 8,228 | 21,467 | ||
| Liabilities | ||||
| Creditors falling due within | 6 | (520) | (420) | |
| one year | ||||
| Net Current assets | 7,708 | 21,047 | ||
| Total Assets less Current | 208,544 | 208,439 | ||
| Liabilities | ||||
| Creditors: falling due after more | ||||
| than 1year | ||||
| Total Net assets | 208,544 | 208,439 | ||
| Funds of the charity | ||||
| Unrestricted Funds | 208,544 | 208,439 | ||
| TotalFunds | 208,544 | 208,439 | ||
| The notes on pages 14 to 16 form part of these financial statements | ||||
| Approved by the board Trustees and signed on its behalf by: |
Missionary Joan Samuels-Trustee December 2024
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Notes to the financial statements for Period from 1 April 2023 to 31 March 2024
1 Accounting Policies
a) Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention
b) Income and Expenditure
All income and expenditure is accounted for on an accrual basis.
c) Fund Accounting
The unrestricted funds are available for use at the discretion of the Management Committee in furtherance of the general objectives of the Charity.
There are no restricted funds held by the Charity
d) Tangible fixed assets
Tangible fixed assets are stated at cost less depreciation.
Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Property not provided Building improvement 10% straight line Plant & Machinery 10% straight line Fixtures & Fittings & Office Equipment 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle 20% straight line
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Notes to the financial statements for Period from 1 April 2023 to 31 March 2024
2. Donation and Legacies
| 31 March | 2024 | 31 March 2023 | |
|---|---|---|---|
| Unrestricted | Total Fund | Total Fund | |
| Funds | |||
| £ | £ | £ | |
| Donations & offering | 17,577 | 17,577 | 16,681 |
| Gift Aid | 4,531 | 4,531 | 5,799 |
| Total | 22,108 | 22,108 | 22,480 |
3. Analysis of expenditure on charitable activities
| 31 March 2024 | 31 March 2023 | |
|---|---|---|
| Administration expenses | 802 | 92 |
| Communication expenses | - | - |
| Depreciation on tangible assets: Owned by | 3,849 | 1,952 |
| the Charity | ||
| Mission & Ministry Cost | 2,989 | 2,421 |
| Outreach and Evangelism | - | |
| Ecclesiastical Support Cost [Contribution | - | 830 |
| towards the responsibilities of the National | ||
| Church] | ||
| Trustee Remuneration &Expenses | - | - |
| Legal and professional fees | - | |
| Insurance | 993 | 780 |
| Utilities | 2,411 | 1,776 |
| Independent Examination | 520 | 420 |
| Accountancy Support | 340 | - |
| Marketing & Advertising | - | - |
| Training/Short Courses/Conferences | - | - |
| Transportation & Travel | - | - |
| Property Expenses | 4,952 | 2,916 |
| Health/ Safety/Security Cost | 1,512 | 1,571 |
| Supplies & Services | 2,411 | 1,361 |
| Equipment / Electricals Purchase/ Repairs | 1,185 | 87 |
| & Maintenance | ||
| Miscellaneous Expenses | 39 | - |
| Total resources expended | 22,003 | 14,206 |
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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2024
Notes to the financial statements for Period from 1 April 2023 to 31 March 2024
4. Trustees Remuneration and Benefits
In the year to the 31 March 2024(2023-£0), no remuneration was paid to any trustees.
Trustees` expenses
There was no trustee`s expenses paid for the year ended 31 March 2024(2023-£0).
A travel and subsistence policy is available for trustees. The policy has been developed with due heed to the Charity Commission guidance. Travel and subsistence costs are refunded to trustees on submission a claim with supporting receipts and payment is subject to compliance with the policy. The policy will be reviewed annually to ensure these remains appropriate.
5. Tangible Fixed Assets
| Freehold | Building | Fixtures, | Plant& | Computer | Total | |||
|---|---|---|---|---|---|---|---|---|
| Property | Improvements | fittings & | Machinery/Audio | Hardware | ||||
| Office | Visuals | |||||||
| Equipment | ||||||||
| £ | £ | £ | £ | £ | £ | |||
| Cost | ||||||||
| 1 April 2023 | - | 1,265 | 8,939 | 399 | 10,603 | |||
| 180,000 | ||||||||
| Additions | 9,215 | 7,777 | - | 16,992 | ||||
| Surplus on | ||||||||
| revaluation | ||||||||
| Disposal | ||||||||
| At 31 March | 180,000 | 10,480 | 16,716 | 399 | 27,595 | |||
| 2024 | ||||||||
| Depreciation | ||||||||
| At 1 April 2023 | - |
- | 893 | 1,937 | 80 | 2,910 | ||
| Charge for | 2,096 | 1,673 | 80 | 3,849 | ||||
| the year | ||||||||
| On disposals | ||||||||
| At 31 March | - | 2,989 | 3,610 | 160 | 6,759 | |||
| 2024 | ||||||||
| Net book | ||||||||
| value | ||||||||
| At 31 March | 180,000 | 7,491 | 13,106 | 239 | 200,836 | |||
| 2024 | ||||||||
| At 31 March | 180,000 | - | 7,392 | - | 187,392 | |||
| 2023 | ||||||||
| 6. | Creditors | |||||||
| 31 | March 2024 | 31 March | 2023 | |||||
| £ | ||||||||
| Creditors: | amounts falling due within one | 520 | 420 | |||||
| year(Accountants Invoice) | ||||||||
| Total | 520 | 420 |
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