||CornerstoneChurch||CornerstoneChurch|Swindon|Swindon|Swindon||||CharityNo|||
|---|---|---|---|---|---|---|---|---|---|---|
|CARITY
COMMISSION||Annualaccountsfortheperiod
(ifany)|||||||1188358|CC17a|
|Periodstart|date|||01/01/2022||To||Periodend
date|31/12/2022||
|SectionA|Statementof financial activities||||||||||
|||||||Restricted|||||
|Recommended
Details|ofown|||Unrestrlcted||Income|Endowment||Totalthis|Totallast|
|categoriesbyactivity
analysis||||funds||funds||funds|year|year|
|Incomingresources(Note3)||||F01||F02||F03|F04|F05|
|Incoming resourcesfrom|||||||||||
|generatedfunds|||||||||||
|Voluntaryincome|||SO1|47,653||1,000|||48,653|61,108|
|Activitiesforgeneratingfunds|||S02||||||||
|Investment income|||SO3||||||||
|Incomingresourcesfrom|||||||||||
|charitable activities|||SO4||||||||
|Other incoming resources|||SO5||||||||
|Totalincoming resources|||so6|47,653||1,000|||48,653|61,108|
|Resourcesexpended(Notes4-8)|||||||||||
|CostsofGenerating Funds|||||||||||
|Costsofgeneratingvoluntary|||||||||||
|income|||SO7||||||||
|Fundraisingtradingcosts|||SO8||||||||
|Investment management costs|||SO9||||||||
|Charitable activities|||S10|39,420|||||39,420|39,026|
|Governancecosts|||S11||400||||400|400|
|Other resources expended|||S12|7,562|||||7,562|7,451|
|Totalresources expended|||S13|47,382|||||47,382|46,877|
|Netincoming/(outgong) resourcesbefore|||||||||||
||transfers||S14||271|1,000|||1,271|14,231|
|Grosstransfersbetweenfunds|||S15||||||||
|Netincoming/(outgoing)resourcesbefore|||||||||||
|other recognised galns/(losses)|||s16||271|1,000|||1,271|14,231|
|Other recognised gains/(losses)|||||||||||
|Gains and losses on revaluation offixedassets|||||||||||
|forthecharity'sownuse|||S17||||||||
|Gains and losses on investmentassets|||S18||||||||
|Net movementInfunds|||s19||271|1,000|||1,271|14,231|
|Totalfundsbroughtforward|||S20|
25,756|||||25,756|11,525|
|Total funds carrled forward|||sz1|26,027||1,000|||27,027|25,756|
| Restricted | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | income | Endowment | Total this |
Totallst | ||
| funds | funds | funds | year | year | ||
| Fixedassets | F01 | F02 | F03 | F04 | F05 | |
| Tangibleassets (Note9) |
BO1 | 1,173 | 1,173 | 2,622 | ||
| B02 | ||||||
| Investments (Note10) |
B03 | |||||
| Total fixedassets | B04 | 1,173 | 1,173 | 2,622 | ||
| Currentassets | ||||||
| Stockandworkinprogress | BO5 | |||||
| Debtors (Note11) |
BO6 | 636 | 636 | 430 | ||
| (Shortterm)investments Cashatbank andinhand |
B07 BO8 |
25,258 | 1,000 | 26,258 | 24,507 | |
| Totalcurrentassets | BO9 | 25,894 | 1,000 | 26,894 | 24,937 | |
| Creditors: amountsfallingduewithin | ||||||
| oneyear (Note12) |
B10 | 1,040 | 1,040 | 1,803 | ||
| Netcurrent assets(liabilities) | B11 | 24,854 | 1,000 | 25,854 | 23,134 | |
| TotalasSsetslessCurrentliabilities | B12 | 26,027I | T,000 |
27,027 | 25,756 | |
| Creditors:amountsfallingdueafter | ||||||
| oneyear (Note12) |
B13 | |||||
| Provisionsforliabilities and charges | B14 | |||||
| Netassets | B15 | 28,027 | 1,000 | 27027 | 25,756 | |
| Unrestrictedfunds FundsoftheCharity |
B16 | 26,027 | 26,027 | 25,756 | ||
| B17 | ||||||
| Restrictedincomefunds(Note13) | B18 | 1,000 | 1,000 | |||
| Endowmentfunds(Note13) | B19 | |||||
| Totalfunds | B20 | 26,027 | 1,000 | 27,027 | ||
| Signedbyoneortwotrusteesonbehalfofall the trustees |
Signature | Name | Dateof approval |
|||
| 21losl23 |
| SectionC | Notes totheaccounts (cont) |
|
|---|---|---|
| Note 2 | Accountingpolicies | |
| Thisstandardlistofaccountingpolicieshasbeenapplledbythecharltyexceptforthosedeleted.Whereadiferentor | ||
| additionalpollcyhasbeen | adoptedthenthisisdetalledIntheboxbelow. | |
| INCOMINGRESOURCES | ||
| Recognitionofincoming | TheseareincludedintheStatementofFinancialAcivities(SoFA)when: | |
| resources | thecharitybecomesentitledtotheresources; | |
| thetrusteesarevirtuallycertaintheywillrecevetheresources;and | ||
| themonetaryvaluecanbemeasuredwithsufficientreliability. | ||
| Incomingresourceswith | Whereincomingresourceshaverelatedexpenditure(aswithfundraisingorcontractincome) | |
| relatedexpenditure | theincomingresourcesandrelatedexpenditurearereportedgrossintheSoFA. | |
| Grants and donations | GrantsanddonationsareonlyIncludedintheSoFAwhenthecharityhasunconditional | |
| entitlementtothe resources. | ||
| Tax reclaimsondonations | IncomingresourcesfromtaxreclaimsareincludedintheSoFAatthesarnetimeasthegiftto | |
| andgifts | whichtheyrelate. | |
| Contractual incomeand | ThisisonlyincludedintheSoFAoncetherelatedgoodsorserviceshavebeendelivered. | |
| performance related grants | ||
| GIfts inkind | Giftsinkindareaccountedforatareasonableestimateoftheirvaluetothecharityorthe amountactuallyrealised. |
|
| Giftsinkindforsaleordistributionareincludedintheaccountsasgifîtsonlywhensoldor | ||
| distributedbythecharity. | ||
| GiftsinkindforusebythecharityareincludedintheSoFAasincomingresourceswhen | ||
| receivable. | ||
| Donatedservicesand | Theseareonlyincludedinincomingresources(withanequivalentamountinresources | |
| facilities | expended)wherethebenefittothecharityisreasonablyquantifiable,measurableandmaterial. | |
| Thevalueplacedontheseresourcesistheestimatedvaluetothecharityoftheserviceor | ||
| facilityreceived. | ||
| Volunteerhelp | Thevalueofanyvoluntaryhelpreceivedisnotincludedintheaccountsbutisdescribedinthe trustees'annualreport. |
|
| Investmentincome | Thisisincludedinthe accounts when receivable. | |
| Investmentgains and losses | Thisinludesanygainorlossonthesaleofinvestmentsand anygainorlossresultingfrom | |
| revaluinginvestmentstomarketvalueattheendoftheyear. | ||
| EXPENDITUREAND | LIABILITIES | |
| Liabilityrecognition | LiabilitiesarerecognisedassOonasthereisalegalorconstructiveobligationcommittingthe charitytoOpayoutresources. |
|
| Governancecosts | Includecostsofthepreparationandexaminationofstatutoryaccounts,thecostsoftrustee | |
| meetings and costofanylegaladvice to trusteesongovernanceorconstitutionalmatters. | ||
| Grantswithperformance | Wherethecharitygivesagrantwithconditionsforitspaymentbeingaspecificlevelofservice | |
| conditions | outputtobeprovided,suchgrantsareonyrecognisedintheSoFAoncetherecipientofthe | |
| granthasprovidedthespecifiedserviceoroutput. | ||
| Grantspayablewithout performanceconditions |
Theseareonlyrecognisedintheaccountswhenacommtrmenthasbeenmadeandthere are noconditionstobemetrelatingtothegrantwhichremaininthecontrolofthecharity. |
|
| SupportCosts | Supportcostsincludecentralfunctionsandhavebeenallocatedtoactivitycost categoriesona | |
| basisconsistentwiththeuseofresources,egallocatingpropertycostsbyfloorareas,orper | ||
| capita,staffcostsbythetimespentandothercostsbytheirusage. | ||
| ASSETS | ||
| Tangiblefixedassetsforuse | ThesearecapitalisediftheycanbeUsedformorethanoneyear,andcostatleast£500.They | |
| bycharity | arevaluedatcostorareasonablevalueonreceipt. | |
| Investments | Investmentsquotedonarecognisedstockexchangearevaluedatmarketvalueattheyear | |
| end. OtherInvestmentassets areincludedat trustees' best estimateofmarketvalue. | ||
| Stocksandworkinprogress | Thesearevaluedatthelowerofcostormarketvalue. | |
| POLICIESADOPTED | ||
| ADDITIONALTOOR | ||
| DIFFERENTFROMTHOSE | ||
| ABOVE |
| Thisyear | Last year | ||||
|---|---|---|---|---|---|
| Voluntaryincome | NSBCsupport Regulargiving |
GIftAid Other |
Analysls | 12,000 25,759 5,785 4,109 |
|
| 47,653 | 61,108 | ||||
| Restricted: | |||||
| BenevolentFunds YouthWork |
500 500 |
||||
| 1,000 | |||||
| Total | 48,653 | 61,108 | |||
| Activitiesforgeneratingfunds | |||||
| Total | |||||
| Investment income | |||||
| Total | |||||
| Incomingresourcesfrom | |||||
| charitable activities | |||||
| Total |
| SectionC | Notestotheaccounts | (cont) | |
|---|---|---|---|
| Note 4 | Analysisofresourcesexpended | ||
| Resourcesexpended | maybefurtheranalysedifthiswouldhelpthereaderofthe | accounts. | |
| This year | Lastyear | ||
| Costsofgenerating | Analysis | ||
| voluntaryincome | |||
| Total | |||
| Fundraisingtrading | |||
| costs | |||
| Total | |||
| Investment | |||
| management costs | |||
| Total | |||
| Charitable activities | Missions Staffcosts |
3,274 36,146 |
2,880 36,146 |
| 39,420 | 39,026 | ||
| Restricted: | |||
| Total | 39,420 | 39,026 | |
| Governancecosts | Independentexamination | 400 | 400 |
| Total | 400 | 400 | |
| Otherresources | Officecosts | 1,265 | 549 |
| expended | Subscriptions | 2,016 | 1,378 |
| HallHire | 2,402 | 2,893 | |
| Guestspeakers | 305 | 225 | |
| Soundtech | 125 | 957 | |
| Depreciationoffixedassets | 1,449 | 1,449 | |
| Total | 7,562 | 7,451 |
| pportcosts. |
||||
|---|---|---|---|---|
| Fundraisingactivity | CharitableActivity | GovernanceActivity | TotalCost | |
| Support costtype | £ | |||
| - | ||||
| - | ||||
| Total |
| . appropriatebox(es). |
||
|---|---|---|
| Thisyear | Lastyear | |
| Independent examiner's or auditors' feesforreportingonthe | ||
| accounts | 400 | 400 |
| Otherfees(forexample:advice,consultancy, accountancy | ||
| services) pald to the independent examiner or auditor |
| grants snoe ecarymaeanygran ble activities undertaken. |
oronao | swcnaggreg | eormamaera |
|---|---|---|---|
| Grantsto | Grantsto | ||
| institutions | individuals | ||
| Purposeforwhichgrantsmade | Totalamount£ | Totalamount£ | |
| Total |
| 9.1Costorvaluation | ||||||
|---|---|---|---|---|---|---|
| Freeholdland | Otherland& &buildings buildings |
Plant, machinery and motor vehicles |
Fixtures, fittingsand equlpment |
Paymentson accountand assetsunder construction |
||
| Balancebrought forward |
4,347 | 4,347 | ||||
| Additions | ||||||
| Revaluations | ||||||
| Disposals | ||||||
| Transfers* | ||||||
| Balancecarried forward |
4,347 | 4,347 | ||||
| 9.2Accumulateddepreciationandimpaimentprovisions | ||||||
| *Basis | SLorRB | SLorRB | SLorRB | SLorRB | SLorRB | |
| M Rate | 3yearsSL | |||||
| Balancebrought forward |
1,725 | 1,725 | ||||
| Depreciationcharge foryear |
1,449 | 1,449 | ||||
| Impairmentprovisions | ||||||
| Revaluations | ||||||
| Disposals | ||||||
| Transfers* | ||||||
| Balancecarried forward |
3,174 | 3,174 | ||||
| 9.3Netbookvalue | ||||||
| Broughtforward Carriedforward |
2,622 1,173 |
2,622 1,173 |
||||
| 94Revaluation | ||||||
| f anyfbxedassets have been revalued pleasegive | details ofthe | valuer and method of valuation |
| SectionC | Notestotheac | Notestotheac | counts | (cont) | |||
|---|---|---|---|---|---|---|---|
| Note11 | Debtorsandprepayments | ||||||
| Pleasecompletethis Analyslsofdebtors |
noteifthecharityhasany | debtors | orprepayments. Amountsfallingdue withinoneyear |
Amountsfallingdue after morethanoneyear |
|||
| Thisyear | Lastyear | Thisyear | Lastyear | ||||
| Trade debtors | 636 | 430 | |||||
| Amountsduefromsubsidiaryandassociated | |||||||
| undertakings | |||||||
| Otherdebtors | . | ||||||
| Prepaymentsandaccruedincome | |||||||
| Total | 636 | 430 | |||||
| Note12 | Creditorsandaccruals | ||||||
| Pleasecompletethis | noteifthecharityhasany | creditorsoraccruals. | |||||
| 12.1Analysisofcreditors | |||||||
| Amountsfalling | due | Amountsfallingdueafter | |||||
| withinoneyear | more than | one year | |||||
| Thisyear | Last | year | Thisyear | Lastyear | |||
| Loansandoverdrafts | |||||||
| Trade creditors | 50- | 50 | |||||
| Amountsduetosubsidiaryandassociated | |||||||
| undertakings | |||||||
| Other creditors | 690 | 1,453 | |||||
| Accrualsanddeferred income | 400 | 400 | |||||
| Total | 1,040 | 1803 |
| Pleasegiveabriefdescriptionofanyofthefollowingtypeoffundsheldbythecharity: |
|---|
| pemanentendowmentfunds(PE); |
| expendableendowmentfunds(EE);and |
| FundName restrictedincomefunds,includingspecialtrusts,ofthecharity(R). TypePE,EE orR Purpose and Restrictions |
| BenevolentFunds R |
| YouthWork R |
| Fund | Fund | |||||
|---|---|---|---|---|---|---|
| balances | balances | |||||
| brought | Incoming | Outgoing | Gains and | carried | ||
| forward | resources | resources | Transfers | losses | forward | |
| Fund names | ||||||
| BenevolentFunds | 500 | 500 | ||||
| Youth Work | 500 | 500 | ||||
| - | ||||||
| TotalFunds | 1,000 | 1,000 |
| Name | of | trustee | or | connected | party | Legalauthority(egorder, governingdocument) |
Amounts paidorbenefit value Thisyear Lastyear |
|---|---|---|---|---|---|---|---|
| Nameoftrusteeor | Amount | owing | ||
|---|---|---|---|---|
| connectedparty | Legalauthority | Thisyear | Lastyear | |
| Duetotrusteesand | ||||
| related parties | ||||
| Duefromtrustees | ||||
| and related parties |
| Pleasegivedetailsofanytransactionundertaken related partyhasa material interest. |
by(oronbehalfo)thecharityinwhichatrusteeor | by(oronbehalfo)thecharityinwhichatrusteeor | by(oronbehalfo)thecharityinwhichatrusteeor |
|---|---|---|---|
| Nameofthetrustee Relationshipto |
Descriptionofthe | Thisyear | Lastyear |
| or relatedparty charity |
transaction(s) |