**Trustees’ Annual Report for the period from 01/04/2023 to 31/03/2024**
## **Charity name: New Day Church (South Ribble)**
**Charity registration number: 1188645**
## **Objectives and Activities**
**----- Start of picture text -----**
SORP reference
Summary of the purposes of Para 1.17 The advancement of the Christian faith in
the charity as set out in its accordance with the New Day Church
governing document Statement of Beliefs, in South Ribble,
Lancashire and in other such parts of the
United Kingdom or the world as the Trustees
may from time to time think fit and to fulfil
such other purposes which are exclusively
charitable according to the law of England
and Wales and are connected with the
charitable work of the Charity.
The prevention and relief of poverty,
sickness and financial hardship and to
promote and preserve good health by the
provision of funds, goods or services of any
kind, including through the provision of
counselling and support in such parts of the
United Kingdom or the world as the Trustees
from time to time may think fit.
Summary of the main Para 1.17 and Public worship on Sundays both in person
1.19
activities in relation to those and online.
purposes for the public
benefit, in particular, the Care and support for church members.
activities, projects or services
identified in the accounts. Activities for children and youth.
Relief of food & social poverty locally through
the sourcing of food and grants, the
management and distribution of food via our
volunteer led community shop, and the
running of our community cafe for up to 60
families per week. Families are referred to
the church by a variety of local agencies.
Support provided for children’s Home of
**----- End of picture text -----**
1
**----- Start of picture text -----**
Hope in India and for deprived children in
Uganda. All monies donated go through UK
based charities.
Development of a permanent grant funded
community cafe (The Well) for church use
and the wider community.
Statement confirming Para 1.18 The trustees have had due regard to the
whether the trustees have Charity Commission guidance on public
had regard to the guidance benefit.
issued by the Charity
Commission on public
benefit
**----- End of picture text -----**
## **Additional information**
**----- Start of picture text -----**
SORP reference
Policy on grant making Para 1.38 The details of monies donated are in the
financial report.
Policy on social investment Para 1.38 Our charity does not make social
including program related investments.
investment
Contribution made by Para 1.38 Our church services and activities are largely
volunteers facilitated by volunteers working with our
paid staff.
e.g.
Sunday services: preaching, music,
stewarding, PA, song projection,
livestreaming of services.
Youth and children’s work. Activities and
support for the elderly.
Foodhub & community cafe: almost entirely
run and serviced by volunteers with one part
time staff member (started Mar 2022) along
with the church administrator & one trustee
providing significant support.
The permanent community cafe (The Well
was still under development at the close of
this accounting period and was a
collaboration between local tradespeople
and church volunteers with the latter
providing the majority of the project time and
labour.
**----- End of picture text -----**
2
Achievements and Performance
SORP tefe[ere
**----- Start of picture text -----**
Summary of the main Para 1.20 The church continued to facilitate public
achievements of the charity, worship both in person and online via
identifying the difference the livestreaming which continued post
charity’s work has made to pandemic. All services are accessible in a
the circumstances of its variety of formats across social media and
beneficiaries and any wider digitally for members who either struggle with
benefits to society as a technology or cannot attend. Various people
whole. assist with the preaching including external
guest speakers. Much of the preaching is still
covered by the Senior Pastor.
The church continued all social and spiritual
activities beyond Sunday mornings including
but not restricted to midweek groups, gender
specific activities, kids activities, youth
activities, elderly luncheons, extended
leadership development, and membership
courses. This was seen as a positive way to
develop not only the immediate spiritual
community of the church but also to offer and
extend our reach to our local community.
Following the rapid growth of Foodhub it was
felt that we needed to offer more than 1 day
per week to those struggling with poverty,
mental health and other social issues.
We obtained significant grants from 2 x grant
funders to develop our church entrance area
into a community cafe that could be used by
the church but also for a variety of
community activities. The cafe
redevelopment was nearing completion at
the end of this financial year and we expect it
to augment and wrap around our current
community provision whilst offering an
inviting and multi function space for church
and business use.
The Trustees sought to close the old charity
Calvary Christian Fellowship and transfer the
assets, in particular the church building to
the new CIO New Day Church South Ribble.
This proved a difficult process involving
significant legal assistance and the need to
contact some of the founding trustees of the
old charity. The process to transfer the
building is ongoing with the land registry at
the end of this accounting period.
**----- End of picture text -----**
**Additional information**
4
**----- Start of picture text -----**
Achievements against Para 1.41 2 x Members meetings were held during the
objectives set year with people able to attend in person.
These enabled full reports to be made to
members, elections to take place and
questions asked of the Church Leaders and
the Charity Trustees.
Performance of fundraising Para 1.41 General funds were raised as a matter of
activities against objectives course through regular giving from church
set members and other attendees. No specific
fundraising activities were undertaken for
general funds. Several grant applications
were made to raise funds specifically for the
growth and maintenance of Foodhub
operations and the development of the new
community cafe (The Well). These are
recorded in our annual report.
Investment performance Para 1.41 No investments were made.
against objectives
**----- End of picture text -----**
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21 See the financial report attached.
financial position at the end
of the period
Statement explaining the Para 1.22 We maintain a level of unrestricted funds of 3
policy for holding reserves months in reserve to ensure we can pay
stating why they are held salaries and short-term liabilities.
Amount of reserves held Para 1.22 Circa £20,000
Reasons for holding zero Para 1.22 N/A
**----- End of picture text -----**
5
**----- Start of picture text -----**
reserves
Details of fund materially in Para 1.24 The fund is not in deficit.
deficit
Explanation of any Para 1.23 There are no concerns about the charity
uncertainties about the continuing as a going concern.
charity continuing as a going
concern
**----- End of picture text -----**
## **Additional information**
**----- Start of picture text -----**
The charity’s principal Para 1.47 The charity’s principal source of funds is the
sources of funds (including regular donations made by the members of
any fundraising) the church.
Investment policy and Para 1.46 We do not have an investment policy as we
objectives including any do not make investments.
social investment policy
adopted
A description of the principal Para 1.46 Possible reduction in the number of
risks facing the charity members who serve as volunteers because
of the age profile which is ageing. This is
ongoing and we have had some younger
people/families join the church to help
successfully mitigate this risk during the last
year.
**----- End of picture text -----**
## **Structure, Governance and Management**
**----- Start of picture text -----**
Description of charity’s None.
trusts:
Type of governing document Para 1.25 CIO - Association Model
How is the charity Para 1.25 CIO – Association Model with members
constituted? voting.
Trustee selection methods Para 1.25 Existing trustees agree a suitable person(s)
including details of any and an approach is made.
constitutional provisions e.g. New trustees are then elected to post in line
election to post or name of with our CIO governing document requiring a
any person or body entitled two thirds majority of church members in a
to appoint one or more vote taken at a Members’ Meeting.
trustees Church members may also make nomination
recommendations to the Board of Trustees.
**----- End of picture text -----**
## **Additional information**
6
**----- Start of picture text -----**
Policies and procedures Para 1.51 Policies are reviewed on an annual basis.
adopted for the well-being Health & Safety Policy Jun 23
of the charity and for the Safeguarding Policy Jan 24
induction and training of
GDPR Policy Jan 24
trustees
Complaints Policy Jul 23
Safe Recruitment Policy Mar 24
Equal Opportunities Policy Mar 24
Disciplinary Policy & Procedures Mar 24
Grant-Making Policy Apr 24
Leadership Document Review Sept 23
Grievance Policy Jul 23
Whistleblowing Policy May 23
Bullying and Harassment Policy Jul 23
Pay policy Apr 24
Reserves Policy Apr 24
Additionally, a church Risk Assessment is
audited annually and monitored throughout the
year to incorporate necessary changes.
The charity’s organisational Para 1.51 The Charity Commission notified New Day
structure and any wider Church (South Ribble) of their acceptance of
network with which the
our governing document and registration as a
charity works th
new charity, number 1188645, on 19 March
2020. New Day Church commenced
functioning as a Charitable Incorporated
Organisation on 1st April 2020.
Organisation of the Charity
The management of the charity splits into two
groups: The Board of Trustees and the
Elders.
Elders (including pastors) are responsible for
the spiritual life, leadership and activities of the
church.
Trustees are responsible for those areas
relating to the charity as a legal entity;
specifically the financial, legal and
employment matters
The church relies heavily on volunteers to fulfil
its ministries. Membership involves
commitments to attend regularly, using gifts
and abilities for the benefit of the church,
giving sacrificially and supporting the
leadership.
We work with New Day Homes and Hope
**----- End of picture text -----**
7
**----- Start of picture text -----**
Shop Charity No 1182940 providing volunteer
& part time paid staff.
Relationship with any Para 1.51 Support for Africa Greater Life Mission (UK)
related parties working with children in Uganda.
Support for Fountain of Life Ministries (UK)
working in India.
All monies distributed are sent to UK based
charities using UK banks.
**----- End of picture text -----**
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name New Day Church (South Ribble)
Other name the charity uses N/A
Registered charity number 1188645
Charity’s principal address New Day Church
Ward Street
Lostock Hall
Preston
Lancashire
PR5 5HR
**----- End of picture text -----**
**Names of the charity trustees who manage the charity**
8
**----- Start of picture text -----**
Name of person
Dates acted if
(or body) entitled
Trustee name Office (if any) not for whole
to appoint trustee
year
(if any)
Anthony Parkinson Trustee & Senior Church
1
Pastor Membership
Graham Hooke Trustee Church
2
Membership
Christopher Hebson Trustee Church
3
Membership
John Kay Trustee Church
4
Membership
Barbara Treasure Trustee Church
5
Membership
Mark Headley Trustee Church
6
Membership
Church
7
Membership
**----- End of picture text -----**
Corporate trustees – names of the directors at the date the report was approved
**Director name** None
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|---|
|None||||
|||||
|||||
|||||
## **Funds held as custodian trustees on behalf of others**
**----- Start of picture text -----**
Description of the assets None.
held in this capacity
Name and objects of the N/A.
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
Details of arrangements for N/A.
safe custody and
segregation of such assets
from the charity’s own assets
**----- End of picture text -----**
9
## **Names and addresses of advisers**
**----- Start of picture text -----**
Type of adviser Name Address
Treasurer Peter McDermott 209A, Liverpool Rd, Hutton Preston. PR4 5FE.
Name of chief executive or names of senior staff members
N/A
**----- End of picture text -----**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
**None**
## **Other optional information**
**None**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**----- Start of picture text -----**
Signature(s)
Mark Richard Headley
Full name(s)
Position (eg Secretary, Trustee
Chair, etc)
Date 22nd November 2024
**----- End of picture text -----**
10
**----- Start of picture text -----**
New Day Church (South Ribble) Charity No
(if any) 1188645
Annual accounts for the period
Period end
Period start date To
01/04/2023 date 31/03/2024
**----- End of picture text -----**
## **Section A Statement of financial activities**
|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 65,899 59,656 - 125,556 118,646
Charitable activities
S02
4,538 - 4,538 1,712
Other trading activities
S03 -
0 - - -
Investments
S04 46 -
46 46
Separate material item of income
S05
- - - -
Other
S06
67,882 - 67,882 24,677
**_Total_**
S07 65,945 132,076 - 198,021 145,081
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09 118,581 58,674 - 177,255 155,872
Separate material item of expense
S10 - - - - -
Other
S11 998 - - 998 2,230
**_Total_**
S12 119,579 58,674 - 178,253 158,102
S13 - 53,634 73,402 - 19,768 13,064
Net gains/(losses) on investments
S14 -
0 - - -
**Net income/(expenditure)**
S15 - 53,634 73,402 - 19,768 13,064
**Extraordinary items**
S16 -
0
- - -
**Transfers between funds**
S17 -
0
- - -
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
- - - -
Other gains/(losses)
S19 -
0
- - -
**_Net movement in funds_**
S20 - 53,634 73,402 - 19,768 13,064
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 20,082 6,278 - - 13,804 -
**_Total funds carried forward_**
S22 - 73,716 79,680 - 5,964 - 13,804
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment gains/**
**(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 65,899 59,656 - 125,556 118,646
Charitable activities
S02
4,538 - 4,538 1,712
Other trading activities
S03 -
0 - - -
Investments
S04 46 -
46 46
Separate material item of income
S05
- - - -
Other
S06
67,882 - 67,882 24,677
**_Total_**
S07 65,945 132,076 - 198,021 145,081
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09 118,581 58,674 - 177,255 155,872
Separate material item of expense
S10 - - - - -
Other
S11 998 - - 998 2,230
**_Total_**
S12 119,579 58,674 - 178,253 158,102
S13 - 53,634 73,402 - 19,768 13,064
Net gains/(losses) on investments
S14 -
0 - - -
**Net income/(expenditure)**
S15 - 53,634 73,402 - 19,768 13,064
**Extraordinary items**
S16 -
0
- - -
**Transfers between funds**
S17 -
0
- - -
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
- - - -
Other gains/(losses)
S19 -
0
- - -
**_Net movement in funds_**
S20 - 53,634 73,402 - 19,768 13,064
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 20,082 6,278 - - 13,804 -
**_Total funds carried forward_**
S22 - 73,716 79,680 - 5,964 - 13,804
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment gains/**
**(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 65,899 59,656 - 125,556 118,646
Charitable activities
S02
4,538 - 4,538 1,712
Other trading activities
S03 -
0 - - -
Investments
S04 46 -
46 46
Separate material item of income
S05
- - - -
Other
S06
67,882 - 67,882 24,677
**_Total_**
S07 65,945 132,076 - 198,021 145,081
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09 118,581 58,674 - 177,255 155,872
Separate material item of expense
S10 - - - - -
Other
S11 998 - - 998 2,230
**_Total_**
S12 119,579 58,674 - 178,253 158,102
S13 - 53,634 73,402 - 19,768 13,064
Net gains/(losses) on investments
S14 -
0 - - -
**Net income/(expenditure)**
S15 - 53,634 73,402 - 19,768 13,064
**Extraordinary items**
S16 -
0
- - -
**Transfers between funds**
S17 -
0
- - -
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
- - - -
Other gains/(losses)
S19 -
0
- - -
**_Net movement in funds_**
S20 - 53,634 73,402 - 19,768 13,064
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 20,082 6,278 - - 13,804 -
**_Total funds carried forward_**
S22 - 73,716 79,680 - 5,964 - 13,804
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment gains/**
**(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 65,899 59,656 - 125,556 118,646
Charitable activities
S02
4,538 - 4,538 1,712
Other trading activities
S03 -
0 - - -
Investments
S04 46 -
46 46
Separate material item of income
S05
- - - -
Other
S06
67,882 - 67,882 24,677
**_Total_**
S07 65,945 132,076 - 198,021 145,081
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09 118,581 58,674 - 177,255 155,872
Separate material item of expense
S10 - - - - -
Other
S11 998 - - 998 2,230
**_Total_**
S12 119,579 58,674 - 178,253 158,102
S13 - 53,634 73,402 - 19,768 13,064
Net gains/(losses) on investments
S14 -
0 - - -
**Net income/(expenditure)**
S15 - 53,634 73,402 - 19,768 13,064
**Extraordinary items**
S16 -
0
- - -
**Transfers between funds**
S17 -
0
- - -
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
- - - -
Other gains/(losses)
S19 -
0
- - -
**_Net movement in funds_**
S20 - 53,634 73,402 - 19,768 13,064
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 20,082 6,278 - - 13,804 -
**_Total funds carried forward_**
S22 - 73,716 79,680 - 5,964 - 13,804
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment gains/**
**(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 65,899 59,656 - 125,556 118,646
Charitable activities
S02
4,538 - 4,538 1,712
Other trading activities
S03 -
0 - - -
Investments
S04 46 -
46 46
Separate material item of income
S05
- - - -
Other
S06
67,882 - 67,882 24,677
**_Total_**
S07 65,945 132,076 - 198,021 145,081
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09 118,581 58,674 - 177,255 155,872
Separate material item of expense
S10 - - - - -
Other
S11 998 - - 998 2,230
**_Total_**
S12 119,579 58,674 - 178,253 158,102
S13 - 53,634 73,402 - 19,768 13,064
Net gains/(losses) on investments
S14 -
0 - - -
**Net income/(expenditure)**
S15 - 53,634 73,402 - 19,768 13,064
**Extraordinary items**
S16 -
0
- - -
**Transfers between funds**
S17 -
0
- - -
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
- - - -
Other gains/(losses)
S19 -
0
- - -
**_Net movement in funds_**
S20 - 53,634 73,402 - 19,768 13,064
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 20,082 6,278 - - 13,804 -
**_Total funds carried forward_**
S22 - 73,716 79,680 - 5,964 - 13,804
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment gains/**
**(losses)**
**Other recognised** **gains/(losses):**|Guidance Notes
**Total funds**
**£**
**£**
**£**
**£**
**£**
**Incoming resources (Note 3)**
F01
F02
F03
F04
F05
**Income and endowments from:**
Donations and legacies
S01 65,899 59,656 - 125,556 118,646
Charitable activities
S02
4,538 - 4,538 1,712
Other trading activities
S03 -
0 - - -
Investments
S04 46 -
46 46
Separate material item of income
S05
- - - -
Other
S06
67,882 - 67,882 24,677
**_Total_**
S07 65,945 132,076 - 198,021 145,081
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08 - - - - -
Charitable activities
S09 118,581 58,674 - 177,255 155,872
Separate material item of expense
S10 - - - - -
Other
S11 998 - - 998 2,230
**_Total_**
S12 119,579 58,674 - 178,253 158,102
S13 - 53,634 73,402 - 19,768 13,064
Net gains/(losses) on investments
S14 -
0 - - -
**Net income/(expenditure)**
S15 - 53,634 73,402 - 19,768 13,064
**Extraordinary items**
S16 -
0
- - -
**Transfers between funds**
S17 -
0
- - -
Gains and losses on revaluation of fixed assets for the charity’s own use
S18
- - - -
Other gains/(losses)
S19 -
0
- - -
**_Net movement in funds_**
S20 - 53,634 73,402 - 19,768 13,064
**_Reconciliation of funds:_**
Total funds brought forward
S21 - 20,082 6,278 - - 13,804 -
**_Total funds carried forward_**
S22 - 73,716 79,680 - 5,964 - 13,804
**Recommended categories by**
**activity**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Prior year**
**funds**
**Net income/(expenditure) before investment gains/**
**(losses)**
**Other recognised** **gains/(losses):**|
|---|---|---|---|---|---|
|||-|-|-|-|
||-|0|-|-|-|
||- 53,634|73,402|-|19,768|13,064|
|||||||
||- 20,082|6,278|-|- 13,804|-|
||- 73,716|79,680|-|5,964|- 13,804|
## **Section B Balance sheet**
|Guidanc
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
244,926 - - 244,926 237,415
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
244,926 - - 244,926 237,415
**Current assets**
**Stocks (Note 18)**
B06
- - - -
**Debtors (Note 19)**
B07
936 - - 936 5,256
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
65,397 - - 65,397 42,099
**_Total current assets_**
B10
66,333 - - 66,333 47,355
B11
10,248 - - 10,248 3,526
**_Net current assets/(liabilities)_**
B12
56,086 - - 56,086 43,829
**_Total assets less current liabilities_**
B13
301,012 -**-**301,012 281,244
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
301,012 - - 301,012 281,244
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
22,056
22,056 8,676
**Unrestricted funds**
B19
278,956
- 278,956 272,568
**Revaluation reserve**
B20
-
**_Total funds_**
B21
278,956 22,056 - 301,012 281,244
Signature
Print Name
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees
Date of
approval
dd/mm/yyyy|Guidanc
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
244,926 - - 244,926 237,415
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
244,926 - - 244,926 237,415
**Current assets**
**Stocks (Note 18)**
B06
- - - -
**Debtors (Note 19)**
B07
936 - - 936 5,256
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
65,397 - - 65,397 42,099
**_Total current assets_**
B10
66,333 - - 66,333 47,355
B11
10,248 - - 10,248 3,526
**_Net current assets/(liabilities)_**
B12
56,086 - - 56,086 43,829
**_Total assets less current liabilities_**
B13
301,012 -**-**301,012 281,244
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
301,012 - - 301,012 281,244
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
22,056
22,056 8,676
**Unrestricted funds**
B19
278,956
- 278,956 272,568
**Revaluation reserve**
B20
-
**_Total funds_**
B21
278,956 22,056 - 301,012 281,244
Signature
Print Name
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees
Date of
approval
dd/mm/yyyy|Guidanc
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
244,926 - - 244,926 237,415
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
244,926 - - 244,926 237,415
**Current assets**
**Stocks (Note 18)**
B06
- - - -
**Debtors (Note 19)**
B07
936 - - 936 5,256
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
65,397 - - 65,397 42,099
**_Total current assets_**
B10
66,333 - - 66,333 47,355
B11
10,248 - - 10,248 3,526
**_Net current assets/(liabilities)_**
B12
56,086 - - 56,086 43,829
**_Total assets less current liabilities_**
B13
301,012 -**-**301,012 281,244
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
301,012 - - 301,012 281,244
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
22,056
22,056 8,676
**Unrestricted funds**
B19
278,956
- 278,956 272,568
**Revaluation reserve**
B20
-
**_Total funds_**
B21
278,956 22,056 - 301,012 281,244
Signature
Print Name
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees
Date of
approval
dd/mm/yyyy|Guidanc
**£**
**£**
**£**
**£**
**£**
**Fixed assets**
F01
F02
F03
F04
F05
**Intangible assets (Note 15)**
B01
- - - - -
**Tangible assets (Note 14)**
B02
244,926 - - 244,926 237,415
**Heritage assets (Note 16)**
B03
- - - - -
**Investments (Note 17)**
B04
- - - - -
**_Total fixed assets_**
B05
244,926 - - 244,926 237,415
**Current assets**
**Stocks (Note 18)**
B06
- - - -
**Debtors (Note 19)**
B07
936 - - 936 5,256
**Investments (Note 17.4)**
B08
- - - - -
**Cash at bank and in hand (Note 24)**
B09
65,397 - - 65,397 42,099
**_Total current assets_**
B10
66,333 - - 66,333 47,355
B11
10,248 - - 10,248 3,526
**_Net current assets/(liabilities)_**
B12
56,086 - - 56,086 43,829
**_Total assets less current liabilities_**
B13
301,012 -**-**301,012 281,244
B14
- - - - -
**Provisions for liabilities**
B15
- - - - -
**_Total net assets or liabilities_**
B16
301,012 - - 301,012 281,244
**Funds of the Charity**
**Endowment funds (Note 27)**
B17
-
- -
B18
22,056
22,056 8,676
**Unrestricted funds**
B19
278,956
- 278,956 272,568
**Revaluation reserve**
B20
-
**_Total funds_**
B21
278,956 22,056 - 301,012 281,244
Signature
Print Name
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**Creditors: amounts falling due within**
**one year (Note 20)**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Restricted income funds (Note 27)**
Signed by one or two trustees on behalf of all
the trustees
Date of
approval
dd/mm/yyyy|
|---|---|---|---|
||Signature|Print Name|Date of
approval
dd/mm/yyyy|
|||||
|||||
**Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities
- and with* ü preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by ü FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
Disclosure of any uncertainties that make the going concern assumption doubtful;
Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes* ü * -Tick as appropriate No*
## _**Please disclose:**_
## _**(i) the nature of the change in accounting policy;**_
_**(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_
_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS 102 SORP.**_
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* ü * -Tick as appropriate No*
## _**Please disclose:**_
- _**(i) the nature of any changes;**_
_**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
_**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
Yes* ü * -Tick as appropriate No* _**Please disclose: (i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £**
**Fund balances as previously stated** _**Adjustments:**_
**Fund balance as restated**
## _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of period £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
**Offsetting**
Yes
No
N/a
ü
**Grants and donations**
Yes
No
N/a
ü
Yes
No
N/a
ü
**Legacies**
Yes
No
N/a
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Donated goods**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
**Offsetting**
Yes
No
N/a
ü
**Grants and donations**
Yes
No
N/a
ü
Yes
No
N/a
ü
**Legacies**
Yes
No
N/a
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Donated goods**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
**Offsetting**
Yes
No
N/a
ü
**Grants and donations**
Yes
No
N/a
ü
Yes
No
N/a
ü
**Legacies**
Yes
No
N/a
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Donated goods**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.|**Recognition of income**
These are included in the Statement of Financial Activities (SoFA) when:
Yes
No
N/a
ü
**Offsetting**
Yes
No
N/a
ü
**Grants and donations**
Yes
No
N/a
ü
Yes
No
N/a
ü
**Legacies**
Yes
No
N/a
ü
**Government grants**
The charity has received government grants in the reporting period
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Donated goods**
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
Yes
No
N/a
ü
**Support costs**
The charity has incurred expenditure on support costs.
Yes
No
N/a
ü
· the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
· the monetary value can be measured with sufficient reliability.
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Tax reclaims on donations**
**and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
**Contractual income and**
**performance related**
**grants**
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.|
|---|---|---|---|
||ü|||
|**Volunteer help**|The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
ü
Yes|No
No|N/a
N/a|
|---|---|---|---|---|
|**Income from interest,**|This is included in the accounts when receipt is probable and the amount receivable can||||
|**royalties and dividends**|be measured reliably.|ü
Yes|No|N/a|
|**Income from membership**|
Membership subscriptions received in the nature of a gift are recognised in Donations||||
|**subscriptions**
**Settlement of insurance**
**claims**
**Investment gains and**|and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and|Yes
Yes
Yes|No
No
No|ü
N/a
ü
N/a
ü
N/a|
|**losses**|any gain or loss resulting from revaluing investments to market value at the end of the|||ü|
||year.||||
|**2.3 EXPENDITURE**|**AND LIABILITIES**||||
|**Liability recognition**|Liabilities are recognised where it is more likely than not that there is a legal or|Yes|No|N/a|
|**Governance and support**
**costs**
**Grants with performance**
**conditions**|constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
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
recipient of the grant has provided the specified service or output.|ü
Yes
Yes
Yes
|No
No
No|N/a
ü
N/a
ü
N/a
ü|
|**Grants payable without**
**performance conditions**|Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|Yes|No|N/a
ü|
|**Redundancy cost**|The charity made no redundancy payments during the reporting period.|Yes
ü|No|N/a|
|**Deferred income**|No material item of deferred income has been included in the accounts.|Yes
ü
Yes|No
No|N/a
N/a|
|**Creditors**|The charity has creditors which are measured at settlement amounts less any trade
discounts|ü|||
|**Provisions for liabilities**|A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|Yes
ü|No|N/a|
|**Basic financial**
**instruments**|The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.|Yes
ü|No|N/a|
|**2.4 ASSETS**|||||
|**Tangible fixed assets for**|These are capitalised if they can be used for more than one year, and cost at least £500|ü|||
|**use by charity**||Yes|No|N/a|
||They are valued at cost.|ü|||
||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 do 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 note 9.5|Yes|No|ü
N/a|
||They are valued at cost.|||ü|
|**Heritage assets**|The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific technological geophysical or environmental qualities that are held and|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 9.6.1.4.
**----- Start of picture text -----**
ü
**----- End of picture text -----**
**----- Start of picture text -----**
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
Yes No N/a
ü
**----- End of picture text -----**
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) at the year 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 maturity date of less than 1 year are treated as current asset investments
**Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value.
## **progress**
Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
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 equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
## **Current asset investments**
They are valued at fair value except where they qualify as basic financial instruments.
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Unrestricted Restricted Endowment
funds income funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 46,202 10,896 - 57,098 35,141
and legacies: Gift Aid 65,899 2,559 - 68,458 83,505
Legacies - 0 - - -
General grants provided by government/other
charities - 67,882 - 67,882 24,677
Membership subscriptions and sponsorships
which are in substance donations
- 0 - -
Donated goods, facilities and services - 0 - - -
Other - 0 -
Total 112,102 81,336 - 193,438 143,323
Charitable
activities: - 0 - - -
Food Hub 4,538 - 4,538 1,712
- 0 - - -
Other - 0 - - -
Total - 4,538 - 4,538 1,712
Other trading
activities: - 0 - - -
- 0 - - -
- 0 - - -
Other - 0 - - -
Total - - - - -
Income from Interest income 46 - 0 46 3
investments: Dividend income - 0 - - -
Rental and leasing income - 0 - - -
Other - 0 - - -
Total 46 - - 46 3
Separate Loss of Income Insurance claim - 0 - -
material item - 0 - - -
of income: - 0 - - -
- 0 - - -
Total - - - - -
Other: Conversion of endowment funds into income
- 0 - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - 0 - - -
Gain on disposal of a programme related
investment - 0 - - -
Royalties from the exploitation of intellectual
property rights - 0 - - -
Other - 0 - - -
Total - - - - -
TOTAL INCOME 112,147 85,874 - 198,021 145,038
Other information:
All income in the prior year was unrestricted except for: (please
provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
**----- End of picture text -----**
**Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.**
**Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)**
**Section C Notes to the accounts (cont)**
## **Note 5 Donated goods, facilities and services**
|**Note 5 Donated goods, facilities and services**|**Note 5 Donated goods, facilities and services**|**Note 5 Donated goods, facilities and services**|
|---|---|---|
|**This year**
**Last year**
**£**
**£**
**Seconded staff**
-
0
**Use of property**
-
0
**Other**
-
0
- -
**This year**
**Last year**|||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||
|**Please provide details of any unfulfilled**
**conditions and other contingencies**
**attaching to resources from donated**
**goods and services not recognised in**
**income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||
||||
CC17a (Excel)
22/11/2024
13
**Section C Notes to the accounts (cont)**
**Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Unrestricted Restricted Endowment Unrestricted Restricted Endowment
Analysis funds income funds funds Total funds funds income funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - 0 - - - 0 - -
Incurred seeking legacies
- 0 - - - 0 - -
Incurred seeking grants
- 0 - - -
Operating membership schemes and
social lotteries
- 0 - - -
Staging fundraising events
- 0 - - -
Fudraising agents
- 0 - - -
Operating charity shops
- 0 - - -
Operating a trading company
undertaking non-charitable trading
activity - 0 - - -
Advertising, marketing, direct mail and
publicity - 0 - - - 0 - -
Start up costs incurred in generating
new source of future income
- 0 - - - 0 - -
Database development costs - 0 - - - 0 - -
Other trading activities - 0 - - -
Investment management costs: - 0 - - -
Portfolio management costs - 0 - - - 0 - -
Cost of obtaining investment advice
- 0 - - - 0 - -
Investment administration costs
- 0 - - - 0 - -
Intellectual property licencing costs
- 0 - - - 0 - -
Rent collection, property repairs and
maintenance charges - 0 - - - 0 - -
- 0 - - - 0 - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Activities for Congregation including
Children & Young people
117,778 - 117,778 111,676 1,883 - 113,558
Activities for Local Community
- 13,117 57,439 - 44,322 - 5,205 30,484 - 25,278
Monetary Grants
13,920 1,235 - 15,155 13,830 3,205 - 17,035
- 0 - - - 0 - -
Total expenditure on charitable
activities 118,581 58,674 - 177,255 120,301 35,571 - 155,872
Separate material item of expense
- 0 - - - 0 - -
- 0 - - - 0 - -
- 0 - - - 0 - -
Total - - - - - - - -
Other
Governance 998 - - 998 2,230 - - 2,230
- 0 - - - 0 - -
- 0 - - - 0 - -
- 0 - - - 0 - -
Total other expenditure 998 - - 998 2,230 - - 2,230
TOTAL EXPENDITURE 119,579 58,674 - 178,252 122,530 35,571 - 158,101
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
This year Last year
Activities Grant Activities Grant
Activity or programme undertaken directly funding of activities Support Costs Total this year undertaken directly funding of activities Support Costs Total last year
£ £ £ £ £ £ £ £
Activity 1 - 0 - - - 0 - -
Activity 2 - 0 - - - 0 - -
Other - 0 - - - 0 - -
Total - - - - - - - -
**----- End of picture text -----**
**Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**|||
|---|---|---|
|**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**|**This year**
**£**|**Last year**
**£**|
||222|222|
||-|0|
||-|0|
||-|0|
**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
_**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**This year**
**Last year**
**£**
**£**
**Salaries and wages**
67,277 75,110
**Social security costs**
- -
**Pension costs (defined contribution scheme)**
3,131 3,744
**Other employee benefits**
- -
**Total staff costs**70,408 78,854
**This year:**
**Last year:**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||67,277|75,110|
||-|-|
||3,131|3,744|
||-|-|
||70,408|78,854|
||||
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**----- Start of picture text -----**
No employees received employee benefits (excluding employer ü
pension costs) for the reporting period of more than £60,000
Band Number of employees
This year Last year
£60,000 to £69,999 - -
£70,000 to £79,999 - -
£80,000 to £89,999 - -
£90,000 to £99,999 - -
£100,000 to £109,999 - -
This year Last year
£ £
Please provide the total amount paid to key management - -
personnel (includes trustees and senior management) for their
services to the charity. For specific amounts paid to trustees, see
Note 28.
**----- End of picture text -----**
|**11.2 Average head count in the year**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**The parts of the charity in which the**
**employees work**|**11.2 Average head count in the year**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**
**The parts of the charity in which the**
**employees work**|**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|5|5|
||**Governance**|-|-|
||**Other**|-|-|
|||5|5|
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
|**Please explain the nature of the payment**
**This year**
**Last year**
**This year**
**Last year**
**This year**
**Last year**
**£**
**£**
- -
**Please state the legal authority or**
**reason for making the payment**
**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**This year**|||
|---|---|---|---|
||**Last year**|||
|||**This year**|**Last year**|
|||**£**
-|**£**
-|
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
|**This year**
**Last year**
**£**
**£**
**Total amount of payment**
- -
**This year**
**Last year**
**£**
**£**
**The extent of redundancy funding at the balance sheet date**
- -
**The nature of the payment (cash, asset**
**etc.)**
**Please state the accounting policy for any redundancy or**
**termination payments**|**This year**|**Last year**|
|---|---|---|
||**£**
-|**£**
-|
||||
**Section C Notes to the accounts (cont)**
## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense**
**Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.**
**This year Last year £ £** 3,131 3,744 **All allocated to Charitable All allocated to Activities, Unrestricted or Charitable Activities, Restricted Funds as Unrestricted Funds relevant.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details**
**Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details**
**Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **This year:**
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Youth & Children 3,225 - 3,225.00
International Mission 8,830 3,000.00 - 11,830.00
Community 100.00 100.00
Congregational Gifts -
Total 12,055 3,100 - 15,155
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
**----- Start of picture text -----**
Please provide
details of charity's
URL.
Yes
My charity has made grants to particular institutions that are material in the
context of its grantmaking. Details of the institution supported, purpose of the
grant and total paid to each institution is available on the charity's web site.
Provide details
No
below
Total amount of
Names of institution Purpose
grants paid £
Barnabas Fund Barnabas Aid works to provide hope and aid 60
(//www.barnabasaid.org) for suffering Christians. the world
Fountain of Life Ministries (https://www.flmhope.org/) To help provide care, aid and training to 4,565
people in need, in India
A.G.L.M (UK) (https://www.aglmuk.org/) To help changing the life prospects of children 6,450
and young men and women from impoverished
backgrounds
World Horizons (https://www.worldhorizons.org/) Christian Mission Movement 720
CMJ UK Christian Witness to Jewish people 200
https://www.cmj.org.uk
International Aid Trust Christian Humanitarian Charity 60
https://internationalaidtrust.org.uk/
-
-
-
Total grants to institutions in reporting period 12,055
Other unanalysed grants -
TOTAL GRANTS PAID 12,055
**----- End of picture text -----**
## **Last year:**
## **13.3 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to
Analysis institutions Grants to individuals Support costs Total
£ £
Youth & Children 3,835 - 3,835
International Mission 10,015 3,000 - 13,015
Congregational Gifts 185 150 - 335
Total 14,035 3,150 - 17,185
**----- End of picture text -----**
_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.4 Grants made to institutions**
_**Please provide details of charity's URL. My charity has made grants to particular institutions that are material in the Yes context of its grantmaking. Details of the institution supported, purpose of the grant and total paid to each institution is available on the charity's web site. Provide details No below**_
**----- Start of picture text -----**
Total amount of
Names of institution Purpose
grants paid £
Bridges for Peace (https://www.bridgesforpeace.com/home- Bridges For Peace: Christians supporting 480
uk/) Israel and building relationships between
Christians and Jews in Israel and around the
world
Fountain of Life Ministries (https://www.flmhope.org/) To help provide care, aid and training to 4,960
people in need, in India
A.G.L.M (UK) (https://www.aglmuk.org/) To help changing the life prospects of children 7,680
and young men and women from impoverished
backgrounds
World Horizons (https://www.worldhorizons.org/) Christian Mission Movement 720
Tear Fund (https://www.tearfund.org/) To aid victims of Turkey/Syris earthgquake 150
SLEAP (https://www.sleap.co.uk/en/) Support for young people 35
Josephs Storehouse (https://www.visionforisrael.com/en-gb) To bless the needy in Israel 15
-
-
-
Total grants to institutions in reporting period 14,040
Other unanalysed grants -
TOTAL GRANTS PAID 14,040
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
**Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
**14.1 Cost or valuation**
|**14.1 Cost or valuation**||||||
|---|---|---|---|---|---|
|**Fixtures, fittings and equipment**
**Total**
**£**
**£**
**£**
**£**
**£**
At the beginning of the year
220,000 - - 29,350 249,350
Additions
-
0 15,821 15,821
Revaluations
- -
-
Disposals
-
0 - - -
Transfers *
-
0 - - -
At end of the year
220,000 - - 45,171 265,171
**14.2 Depreciation and impairments**
****Basis**
Not depreciated
SL or RB
SL or RB
RB
SL or RB
**** Rate**
25%
At beginning of the year
-
0 - 11,935 11,935
Disposals
-
0 - - -
Depreciation
-
0 - 8,309 8,309
Impairment
-
0 - - -
Transfers*
-
0 - - -
At end of the year
- - - 20,244 20,244
**14.3 Net book value**
Net book value at the beginning of the year
220,000 - - 17,415 237,415
Net book value at the end of the year
220,000 - - 24,926 244,926
**Freehold land &**
**buildings**
**Other land &**
**buildings**
**Plant,**
**machinery and**
**motor vehicles**|**£**
**Freehold land &**
**buildings**|**£**
**Other land &**
**buildings**|**£**
**Plant,**
**machinery and**
**motor vehicles**|**Fixtures, fittings and equipment**
**£**
|**Total**
**£**|
||220,000|-|-|29,350|249,350|
||-||0|15,821|15,821|
|||-|-||-|
||-|0|-|-|-|
||-|0|-|-|-|
||220,000|-|-|45,171|265,171|
||220,000|-|-|17,415|237,415|
||220,000|-|-|24,926|244,926|
## **14.4 Impairment**
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
|**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the effective date of the revaluation_**
**28-Jun-22**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
- -
**14.6 Other disclosures**
**This year**
**Last year**
**£**
**£**
- -
- -
Benjamin P Gilkes BSc MRICS
Chartered Surveyor
RICS Registered Valuer
Market Value defind as "The estimated
amount for which an asset or liability should
exchange on the valuation date between a
willing buyer and a willing seller in an arm's-
length transaction after proper marketing
wherein the parties had each acted
knowledgeably, prudently and without
compulsion.'
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**|**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the effective date of the revaluation_**
**28-Jun-22**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
- -
**14.6 Other disclosures**
**This year**
**Last year**
**£**
**£**
- -
- -
Benjamin P Gilkes BSc MRICS
Chartered Surveyor
RICS Registered Valuer
Market Value defind as "The estimated
amount for which an asset or liability should
exchange on the valuation date between a
willing buyer and a willing seller in an arm's-
length transaction after proper marketing
wherein the parties had each acted
knowledgeably, prudently and without
compulsion.'
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**|**_If an accounting policy of revaluation is adopted, please provide:_**
**This year**
**Last year**
**_the effective date of the revaluation_**
**28-Jun-22**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
- -
**14.6 Other disclosures**
**This year**
**Last year**
**£**
**£**
- -
- -
Benjamin P Gilkes BSc MRICS
Chartered Surveyor
RICS Registered Valuer
Market Value defind as "The estimated
amount for which an asset or liability should
exchange on the valuation date between a
willing buyer and a willing seller in an arm's-
length transaction after proper marketing
wherein the parties had each acted
knowledgeably, prudently and without
compulsion.'
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as security_**
**_for liabilities._**|
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||||
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Cash & cash|Listed|Investment|Social|
|Other|Total|
|equivalents|investments|properties|investments|
|Carrying (fair) value at beginning of|- - -|0|- -|
|period|
|Add:|additions to investments during|- - -|0|- -|
|period*|
|Less:|disposals at carrying value|- - -|0|- -|
|Less: impairments|- - -|0|- -|
|Add: Reversal of impairments|- - -|0|- -|
|Add/(deduct):|transfer in/(out) in the|- - -|0|- -|
|period|
|Add/(deduct):|net gain/(loss) on|- - -|0|- -|
|revaluation|
|Carrying (fair) value at end of year|- - - - - -|
|*Please specify additions resulting from|
|acquisitions through business combinations, if|
|any.|
**----- End of picture text -----**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
**----- Start of picture text -----**
|||
|---|---|
|This year:|
|Analysis of investments|
|Fair value at year end|Cost less impairment|
|£|£|
|Cash or cash equivalents|- -|
|Listed investments|- -|
|Investment properties|- -|
|Social investments|- -|
|Other investments|- -|
|Total|- -|
|Grand total (Fair value at year end+Cost less impairment)|-|
|Last year:|
|Analysis of investments|
|Fair value at year end|Cost less impairment|
|£|£|
|Cash or cash equivalents|- -|
|Listed investments|- -|
|Investment properties|- -|
|Social investments|- -|
|Other investments|- -|
|Total|- -|
|Grand total (Fair value at year end+Cost less impairment)|-|
**----- End of picture text -----**
CC17a (Excel)
22/11/2024
23
**----- Start of picture text -----**
17.3 If your charity holds investment properties, please complete the following note:
This year Last year
(i) Explain the methods and significant assumptions in
determining the fair value of investment property held by the
charity
(ii) Name or independent valuer, if applicable, and relevant
qualifications
(iii) Provide details of any restrictions on the ability to realise
investment property or on the remittance of income or
disposal proceeds
(iv) Explain any contractual obligations for the purchase,
construction or development of investment property or for
repairs, maintenance or enhancements
17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.
Analysis of current asset investments This year Last year
£ £
Cash or cash equivalents - ###
Listed investments - -
Investment properties - -
Social investments - -
Other investments - -
Total - -
17.5 Guarantees
This year Last year
Please provide details and amount of any guarantee made to
or on behalf of a third party
Name of the entity or entities benefitting from those
guarantees
Please explain how the guarantee furthers the charity's aims
**----- End of picture text -----**
CC17a (Excel)
22/11/2024
24
## **17.6 Concessionary loans**
**----- Start of picture text -----**
This year £ Last year £
Description
- 0
Amount of concessionary loans made ( Multiple
loans made may be disclosed in aggregate provided - 0
that such aggregation does not obsure significant - 0
information ).
- 0
Total - -
This year £ Last year £
Description
Amount of concessionary loans received (Multiple
loans received may be disclosed in aggregate - 0
provided that such aggregation does not obsure - 0
significant information).
- 0
Total - -
This year Last year
Terms and conditions eg interest rate, security
provided
Value of any concessionary loans which have
been committed but not taken up at the reporting
date
Amounts payable within 1 year
Amounts payable after more than 1 year
Amounts receivable within 1 year
Amounts receivable after more than 1 year
17.7 Additional information
This year Last year
Please provide information about the significance
of investments to the charity's financial position
or performance eg. terms and conditions of loans
or the use of hedging to manage financial risk.
For all investments measured at fair value, the
basis for determining the value, including any
assumptions applied when using a valuation
technique.
Where a charity has provided financial assets as a
form of security, the carrying amount of the
financial asset pledged as security and the terms
and conditions relating to its pledge.
**----- End of picture text -----**
CC17a (Excel)
22/11/2024
25
**Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**Stock**
**Donated goods**
**For resale**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - 0
-
**_Added in period_**
- - 0
-
**_Expensed in period_**
- - 0
-
**_Impaired_**
- 0
- 0
-
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- 0
- 0
-
**_Added in period_**
- 0
- 0
-
**_Expensed in period_**
- 0
- 0
-
**_Impaired_**
- 0
- 0
-
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- 0
- 0
-
**_Added in period_**
- 0
- 0
-
**_Expensed in period_**
- 0
- 0
-
**_Impaired_**
- 0
- 0
-
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
-
0 -
0 -
**This year**
**Last year**
**£**
**£**
**Work in**
**progress**
**For**
**distribution**
**For**
**distribution**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**
**progress**|
|---|---|---|---|---|---|
||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
|||-|-|0|-|
|||-|-|0|-|
|||-|-|0|-|
||-|0|-|0|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|0|-|0|-|
||-|0|-|0|-|
||-|0|-|0|-|
||-|0|-|0|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|0|-|0|-|
||-|0|-|0|-|
||-|0|-|0|-|
||-|0|-|0|-|
||**-**|**-**|**-**|**-**|**-**|
||-|-|-|-|-|
||-|0|-|0|-|
|||**This year**||**Last year**||
|||**£**||**£**||
CC17a (Excel)
22/11/2024
26
**18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
CC17a (Excel)
22/11/2024
27
**Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**Note 19 Debtors and prepayments**
**_Please complete this note if the charity has any_**
**_debtors or prepayments._**|||
|---|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
||-||
||866|5,256|
||70||
||936|5,256|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**
**Payments received on account for contracts or**
**performance-related grants**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after**
**more than one year**|**Amounts falling due after**
**more than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|0|
||-|-|-|0|
||4,375|148|-|0|
||-|-|-|0|
||474|224|-|0|
||3,624|2,828|-|0|
||1,775|326|-|0|
||10,248|3,526|-|-|
## **20.2 Deferred income**
_**Please complete this note if the charity has deferred income.**_
|**This year**
**Last year**
**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**This year**
**Last year**
**£**
**£**
**Balance at the start of the reporting period**
**Amounts added in current period**
-
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
- -|**This year**|**Last year**|**Last year**|
|---|---|---|---|
|||||
|||**This year**
**£**|**Last year**
**£**|
|||||
||||-|
|||||
|||-|-|
**Section C Notes to the accounts (cont)**
|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
- -
**Cash at bank and on hand**
65,397 42,099
**Other**
- -
**Total**
65,397 42,099|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
- -
**Cash at bank and on hand**
65,397 42,099
**Other**
- -
**Total**
65,397 42,099|**Note 24 Cash at bank and in hand**
**This year**
**Last year**
**£**
**£**
**Short term cash investments (less than 3 months maturity date)**
- -
**Short term deposits**
- -
**Cash at bank and on hand**
65,397 42,099
**Other**
- -
**Total**
65,397 42,099|
|---|---|---|
||**This year**
**£**|**Last year**
**£**|
||-|-|
||-|-|
||65,397|42,099|
||-|-|
||65,397|42,099|
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE
R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Children's Village R Support for Chilren's Village, Bulabaku,
Uganda through A.G.L.M. - 77 975 - 450 - - 448
Donation to International Aid Trust a
International Aid Trust R
Christian Humanitarian Aid Charity - 60 - 60 - - -
Fountain of Life R Supporting Home of Hope orphanage &
Local Community, India - 77 1,176 - 565 - - 534
Food Hub (formerly Food Bank) R Provision of Food for local community 8,829 26,347 - 19,013 - - 16,163
FB Community Grant R National Lottery Grant to assist Food Hub
- 31,251 - 31,251 - - -
Barnabas Fund R 60 - 60 - - -
LEF Community Café R
25,285 - 20,495 4,790
Community Garden R 500 - 500 - - -
New Wine U To enable a family to join a Christian
Holiday 120 120
Homeless R Gift for Susan Pugh, a church member, to
be used helping local homeless people - 100 - 100 - - -
Total Funds 8,676 85,874 - 72,494 - - 22,056
**----- End of picture text -----**
## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
## **This year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
loss of
document)
office)/ex
gratia
£ £ £ £ £
- 0 - 0 [ - ]
- 0 - 0 [ - ]
- 0 - 0 [ - ]
- 0 - 0 [ - ]
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **Last year**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
**----- Start of picture text -----**
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
- 0 - 0 [ - ]
- 0 - 0 [ - ]
- 0 - 0 [ - ]
- 0 - 0 [ - ]
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
**No trustee expenses have been incurred (True or False)**
**----- Start of picture text -----**
This year Last year
Type of expenses reimbursed
£ £
Travel
- 0
Subsistence
- 0
Accommodation
- 0
Other (please specify): - 0
- 0
TOTAL
- -
**----- End of picture text -----**
**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity**
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
## **This year**
**There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Amounts
written off
Name of the trustee or Relationship Description of the Balance at Provision for bad debts
Amount during
related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
**----- End of picture text -----**
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
## **Last year**
**There have been no related party transactions in the reporting period (True or False)**
**----- Start of picture text -----**
Amounts
written off
Name of the trustee or Relationship Description of the Balance at Provision for bad debts
Amount during
related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
In relation to the transactions above, please provide the
terms and conditions, including any security and the nature
of any payment (consideration) to be provided in settlement.
For any related party, please provide details of any
guarantees given or received.
**----- End of picture text -----**
**Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
##
||lndependent examiner's reportonthe
accounts|lndependent examiner's reportonthe
accounts|
|---|---|---|
||lndependentExaminer'sReport||
|Report to thetrustees||N(*, 0l
Cq"-r"..u CS'o*r.lY\ ..g4Le|
|onaccountsfor,n:Jffj||tt",'iY,lrll"tg(q(|
|||=,[:(*|
|Setout|onpages||
|||Ireport tothe trustees onmyexaminationofthe accountsoftheabove|
|||charity("theTrust")fortheyearended|
|Responsibilities
basisof report|and|As the charity's trustees,youareresponsibleforthe preparationofthe
accountsinaccordance with therequirementsofthe Charities Act2011|
|||("the Act").|
|||Ireportinrespectof myexaminationofthe Trust's accounts carriedout|
|||undersection145ofthe 2011Act andincarrying outmyexamination,I|
|||havefollowedalltheapplicable Directionsgivenbythe Charity Commission|
|||undersection145(5Xb) oftheAct.|
|lndependent
examiner'sstatement||[Thecharity's grossincomeexceeded 8250,000 andIam qualifiedto
undertakeiheexaminationbybeing aqualified member of[insertnameof
applicable listedbodyll.Deletellitnotapplicable.|
|||Ihavecompletedmyexamination.Iconfirmthat no material matters have
cometomyattentioninconnectionwith the examination(otherthan that
disclosedbelow*)whichgives mecausetobelievethatin,anymaterial|
|||respect:|
|||.the accountingrecordswere not keptin accordancewithsection130|
|||oftheCharitiesAct; or|
|||rth€ accounts didnot accordwith the accounting records;or|
|||rthe accounts didnot complywith the applicable requirements|
|||concerningtheformandcontent ofaccountssetoutinthe Charities
(Accounts and Reports) Regulations 2008otherthanany requirement|
|||that the accountsgivea'trueandfair'viewwhich isnota matter|
|||considered aspartof an independentexamination.|
|||Ihavenoconcerns andhavecome acrossnoother mattersin connection|
|||with the examinationtowhich attentionshouldbedrawninthis reportin|
|||orderto enable aproperunderstandingoftheaccountstobe reached.|
|||"P/easedelete thewordsinthebrackets iftheydonot apply'|
||Signed:|r\s
Date:
if l'f lzt*|
||Name:|l\6"c
O'$6*-*6,--,*|
|Relevantprofessional
qualification(s) orbodY||&a<_A(|