**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 over 60
families per week. Families and individuals
are referred to the church by a variety of
local agencies.
A community cafe open 2 x mornings per
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1 **----- Start of picture text -----**
week to serve, support and signpost anyone
in our local community. Cake and
refreshments are offered free or for a small
donation and the cafe serves as a warm
space, part of the Warm Welcome Spaces
UK network.
Support provided for children’s Home of
Hope in India and for deprived children in
Uganda. All monies donated go through UK
based charities.
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
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**Additional information (optional)** You may choose to include further statements where relevant about: **----- 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. In this financial
period the Foodhub began to serve a
sustained and increasing number of local
asylum seekers
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2 Many volunteers already involved in our Foodhub project also began to help with The Well cafe. This bolstered significantly our community engagement with our local community in Lostock Hall with a variety of community members seeking to use our amenities ## **Achievements and Performance** **----- Start of picture text -----**
SORP reference
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
benefits to society as a with technology or cannot attend. Various
whole. people 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.
As a brand new venture, The Well
community cafe got up and running two
mornings each week as a wrap around
extension service to our Foodhub community
shop. The Well is also used for refreshments
on Sundays and various church events,
many of the group groups and activities now
use The Well and external stakeholders and
community members have hired/used The
Well to host their activities. The Well is
entirely volunteer run although we would like
to see an employed staff member in time to
help develop community activities and
engagement.
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3 **----- Start of picture text -----**
We were asked by the local authority to
facilitate a Ukrainian hub for displaced
Ukrainians once per month providing a safe
and friendly place with refreshments where
they could gather. The church received a
grant of £5000 to fund this project.
The Trustees finalised the closure of the old
charity Calvary Christian Fellowship and
transferred the assets, in particular the
church building to the new CIO New Day
Church South Ribble. This proved a difficult
and lengthy process involving significant
legal assistance. The principal asset, the
church building, is now registered to the
CIO.
Additional information (optional)
You may choose to include further statements where relevant about:
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 a
Ukrainian hub for displaced Ukrainians.
These are recorded in our annual report.
Investment performance Para 1.41 No investments were made.
against objectives
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## **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
policy for holding reserves 3 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
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4 **----- 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
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## **Additional information (optional)** **----- Start of picture text -----**
You may choose to include further statements where relevant about:
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 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 do need more younger
people/families to join the church to help
successfully mitigate this risk.
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## **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.
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## **Additional information (optional)** You may choose to include further statements where relevant about: 5 **----- 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 July 24
of the charity and for the Safeguarding Policy Mar 25
induction and training of
GDPR Policy Jan 25
trustees
Complaints Policy Oct 24
Safe Recruitment Policy May 25
Equal Opportunities Policy May 25
Disciplinary Policy & Procedures Mar 25
Grant-Making Policy May 25
Leadership Document Review Sept 24
Grievance Policy Oct 24
Whistleblowing Policy Oct 24
Bullying and Harassment Policy Oct 24
Pay policy May 25
Reserves Policy May 25
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.
1 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
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6 **----- 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.
Other
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## **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
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7 **----- Start of picture text -----**
Names of the charity trustees who manage the charity
Name of person
Dates acted if
(or body) entitled
Trustee name Office (if any) not for whole
to appoint trustee
year
(if any)
Trustee & Senior Church
1 Anthony Parkinson
Pastor Membership
Church
2 Graham Hooke Trustee Until Nov 24
Membership
Church
3 Angela Parkinson Trustee & Pastor
Membership
Church
4 Joy Headley Trustee
Membership
Church
5 Barbara Treasure Trustee Until Nov 24
Membership
Church
6 Mark Headley Trustee
Membership
David Smith Church
7 Trustee
Membership
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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 **----- Start of picture text -----**
Trustee name Dates acted if not for whole year
None
Funds held as custodian trustees on behalf of others
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
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## **Additional information (optional)** 8 ## **Names and addresses of advisers (Optional information)** **----- 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 (Optional
information)
N/A
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## **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)
Full name(s) Mark Headley Anthony Parkinson
Position (eg
Trustee Trustee
Secretary, Chair, etc)
Date 11 January 2026
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9 |New Day Church (South Ribble)|New Day Church (South Ribble)|New Day Church (South Ribble)|Charity No
(if any)|1188645|| |---|---|---|---|---|---| |Annualaccountsforthe period|||||| |Period start date|01/04/2024|**To**|Period end
date|31/03/2025|| ## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**£**
**£**
F01
F02
F03
F04|**Prior year**
**funds**
**£**
F05| |---|---|---|---|---|---| ||111,619|36,247|-|147,866|125,556| ||1,901|3,820|-|5,721|4,538| ||-|-|-|-|-| ||477|-||477|46| |||-|-|-|-| ||1,280|26,413|-|27,693|67,882| ||115,277|66,480|-|181,756|198,021| ||||||| ||-|-|-|-|-| ||114,194|43,802|-|157,996|177,255| ||-|-|-|-|-| ||3,027|-|-|3,027|998| ||117,221|43,802|-|161,023|178,253| ||||||| ||1,944
-|22,678|-|20,733|19,768| ||-|-|-|-|-| ||1,944
-|22,678|-|20,733|19,768| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||-|-|-|-| ||-|-|-|-|-| ||1,944
-|22,678|-|20,733|19,768| ||||||13,804
-| ||278,956|22,056|-|301,012|| ||277,012|44,734|-|321,746|5,964| ## **Section B Balance sheet** |**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due**
**within one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04|**Total last**
**year**
**£**
F05| |---|---|---|---|---|---|---| |||-|-|-|-|-| |||241,035|-|-|241,035|244,926| |||-|-|-|-|-| |||-|-|-|-|-| |||241,035|-|-|241,035|244,926| |||||||| ||||-|-|-|-| |||5,028|-|-|5,028|936| |||-|-|-|-|-| |||81,398|-|-|81,398|65,397| |||86,426|-|-|86,426|66,334| |||||||| |||5,716|-|-|5,716|10,248| |||||||| |||80,710|-|-|80,710|80,710| |||||||| |||321,745|-|**-**|321,745|301,012| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||321,745|-|-|321,745|301,012| |||||||| |||-|||-|-| ||||37,603||37,603|22,056| |||284,143||-|284,143|278,956| ||||||-|| |||284,143|37,603|-|321,746|301,012| |||||||| |||Signature||Print Name||Date of
approval
dd/mm/yyyy| |||||Mark R Headley||08/01/2026| |||||||| ## **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* ✓ 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* ✓ 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 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* ✓ * -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 a|ccounting|estimates have occurred in the reporting period (3.46 FRS 102 SORP).| |---|---|---| |Yes*
No*|✓|* -Tick as appropriate| |||| ## _**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* ✓ * -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** ## **2.2 INCOME** |**Note 2**
**2.2 INCOME**|**Accounting policies**|||| |---|---|---|---|---| |_This standard list of accou_
_different or additional polic_|_nting policies has been applied by the charity except for those ticked "No" or "N/a". Where a_
_y has been adopted then this is detailed in the box below._|Yes
No
N/a||| |**Recognition of income**
**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**POLICIES ADOPTED**
**ADDITIONAL TO OR**
**DIFFERENT FROM**
**THOSE ABOVE**
**Current asset**
**investments**
**Debtors**
**Stocks and work in**
**progress**
**Investments**
**Grants with**
**performance conditions**
**Grants payable without**
**performance conditions**
**Donated services and**
**facilities**
**Income from interest,**
**royalties and dividends**
**Income from**
**membership**
**subscriptions**
**2.3 EXPENDITURE**
**Liability recognition**
**Investment gains and**
**losses**
**Tangible fixed assets**
**for use by charity**
**Governance and**
**support costs**
**Donated goods**
**Contractual income**
**and performance**
**related grants**
**Offsetting**
**Grants and donations**
**Legacies**
**Government grants**
**Tax reclaims on**
**donations and gifts**
**Settlement of insurance**
**claims**
**Support costs**
**Volunteer help**
**Redundancy cost**
**Deferred income**
**Creditors**
**Provisions for liabilities**
**Basic financial**
**instruments**|✓
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.
They are valued at fair value except where they qualify as basic financial instruments.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
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.
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
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.
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.
They are valued at cost.
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
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.
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.
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.
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 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.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
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
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
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.
This includes any realised or unrealised gains or losses on the sale of investments
and any gain or loss resulting from revaluing investments to market value at the end of
the year.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Membership subscriptions received in the nature of a gift are recognised in Donations
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.
**AND LIABILITIES**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
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.
The depreciation rates and methods used are disclosed in note 9.2.
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.
These are included in the Statement of Financial Activities (SoFA) when:
• 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).
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.
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.
The charity has received government grants in the reporting period
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.

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.
They are valued at cost.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
The charity has incurred expenditure on support costs.
These are capitalised if they can be used for more than one year, and cost at least
£500
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.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
The charity made no redundancy payments during the reporting period.
No material item of deferred income has been included in the accounts.
The charity has creditors which are measured at settlement amounts less any trade
discounts
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
No
N/a
||| |||✓
||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| ||||✓|| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes|No|N/a| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||✓||| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||Yes
No
N/a||| |||||✓| |||||| |||||| **Section C Notes to the accounts (cont)** **Note 3 Analysis of income** |**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations and gifts
45,618
30,487
-76,105 57,098
Gift Aid
66,001
5,760
-71,761 68,458
Legacies
- - - - -
General grants provided by
government/other charities
1,280
26,413
-27,693 67,882
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - -
**Total** 112,899
62,660
- 175,559 193,438
- - - - -
Food Hub
3,820
-3,820
4,538
WellCafé
782
- -782
-
SALT Group
985
985
Repair Café
134
- -134
-
**Total** 1,901
3,820
-5,721
4,538
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total**
- - - - -
Interest income
477
- -477
46
Dividendincome
- - - - -
Rentalandleasingincome
- - - - -
Other
- - - - -
**Total** 477
- -477
46
Loss of IncomeInsurance claim
- - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
115,277
66,480
- 181,756 198,021
**Other information:**
**TOTAL INCOME**
**Other:**
**Other**
**trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material**
**item of**
**income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**| |---|---|---|---|---|---|---| ||Donations and gifts|45,618|30,487|-|76,105|57,098| ||Gift Aid|66,001|5,760|-|71,761|68,458| ||Legacies|-|-|-|-|-| ||General grants provided by
government/other charities|1,280|26,413|-|27,693|67,882| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other||-|-|-|| ||**Total**|112,899|62,660|-|175,559|193,438| |||||||| |||-|-|-|-|-| ||Food Hub||3,820|-|3,820|4,538| ||WellCafé|782|-|-|782|-| ||SALT Group|985|||985|| ||Repair Café|134|-|-|134|-| ||
**Total**|1,901|3,820|-|5,721|4,538| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|477|-|-|477|46| ||Dividendincome|-|-|-|-|-| ||Rentalandleasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|477|-|-|477|46| |||||||| ||Loss of IncomeInsurance claim||-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset
held for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||115,277|66,480|-|181,756|198,021| |||||||| |**All income in the prior year was unrestricted except for:**
**(please provide description and amounts)**||Donations £10,895 Gift Aid £2,559 Grants £67,882 Total Restricted
£81,336||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting 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)**||Grant from South Ribble Borough Council to support Food Hub £19,000
included as Restricted Income||||| ## **Section C Notes to the accounts (cont)** **Note 6 Analysis of expenditure** |**Note 6 Analysis of**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**|**expenditure**| |---|---|---|---|---|---|---|---|---| |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|||||||| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Activities for Congregation including
Children & Young people|96,878|156|-|97,033|117,778||-|117,778| |Activities for Local Community|5,754|38,930|-|44,684|-13,117|57,439|-|44,322| |Monetary Grants|11,563|4,716|-|16,279|13,920|1,235|-|15,155| ||-|-|-|-|-||-|-| |**Total expenditure on charitable**
**activities**|114,194|43,802|-|157,996|118,581|58,674|-|177,255| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| |Governance|3,027|-|-|3,027|998|-|-|998| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|3,027|-|-|3,027|998|-|-|998| ||117,221|43,802|-|161,023|119,579|58,674|-|178,252| ## **Other information:** ## **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Activity1|-|-|-|-|-|-|-|-| |Activity2|-|-|-|-|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |||||||||| **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)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||222|222| ||-|-| ||-|-| ||-|-| ## **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:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||70,352|75,110| ||322|-| ||3,649|3,744| ||-|-| ||74,323
|78,854| |||| |||| **Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**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.**_ **No employees received employee benefits (excluding employer** ✓ **pension costs) for the reporting period of more than £60,000** |**Band**||**Number of employees**|**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**||-|-| ||||| |**Please provide the total amount paid to k**
**personnel (includes trustees and senior**
**services to the charity. For specific amo**
**Note 28.**
**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**|**ey management**
**management) for their**
**unts paid to trustees, see**||| |||**This year**|**Last year**| |||**£**|**£**| |||-|-| ||||| |||**This year**
**Number**|**Last year**
**Number**| ||**Fundraising**|-|-| ||**Charitable Activities**|5|5| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|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** **Please state the legal authority or reason for making the payment** **This year Last year This year Last year** **Please state the amount of the payment (or value of any waiver of a right to an asset)** |**Thisyear**|**Lastyear**| |---|---| |**£**
-|**£**
-| ## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ ## **Total amount of payment** **The nature of the payment (cash, asset etc.)** **The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments** |**Thisyear**|**Lastyear**| |---|---| |**£**
-|**£**
-| ||| ||| ||| |**Thisyear**|**Lastyear**| |**£**
-|**£**
-| **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.** |**Thisyear**|**Lastyear**| |---|---| |**£**|**£**| |3,649|3,744| ||| |**All allocated to**
**Charitable Activities,**
**Unrestricted or**
**Restricted Funds as**
**relevant.**|**All allocated to**
**Charitable Activities,**
**Unrestricted Funds**| ## _**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)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |Youth & Children|3,033|-|-|3,033| |International Mission|7,894|5,350|-|13,244| |Community||3||3| |Congregational Gifts|||-|| |
**_Total_**|**10,926 **|**5,353**|**-**|**16,279**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---| |**_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._**||**_Yes_**|**_Please provide_**
**_details of_**
**_charity's URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpo**|**se**|**Total amount of**
**grantspaid £**| |Fountain of Life Ministries (https://www.flmhope.org/)|To help provide care,
people in nee|aid and training to
d, in India|4,801| |A.G.L.M (UK) (https://www.aglmuk.org/)|To help changing the
children and young me
impoverished b|life prospects of
n and women from
ackgrounds|6,065| |World Horizons (https://www.worldhorizons.org/)|Christian Mission Movem|ent|60| |||| |---|---|---| |||| |||| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**10,926**| |||-| |||10,926| ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Youth & Children|3,225||-|**3,225**| |International Mission|8,830|3,000.00|-|**11,830**| |Community||100.00|-|**100**| |**_Total_**|**12,055 **|**3,100**|**-**|**15,155**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**13.4 Grants made to institutions**||| |---|---|---| |**_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._**|**_Yes_**|**_Please provide_**
**_details of_**
**_charity's URL._**| ||**_No_**|**_Provide details_**
**_below_**| |**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**| |---|---|---| |Barnabas Fund
(//www.barnabasaid.org)|Barnabas Aid works to provide hope and aid
for suffering Christians. the world|60| |Fountain of Life Ministries (https://www.flmhope.org/)|To help provide care, aid and training to
people in need, in India|4,565| |A.G.L.M (UK) (https://www.aglmuk.org/)|To help changing the life prospects of
children and young men and women from
impoverished backgrounds|6,450| |World Horizons (https://www.worldhorizons.org/)|Christian Mission Movement|720| |CMJ UK
https://www.cmj.org.uk|Christian Witness to Jewish people|200| |International Aid Trust
https://internationalaidtrust.org.uk/|Christian Humanitarian Charity|60| |||| |||-| |||-| |||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**||**12,055**| |||-| |||12,055| ## **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** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery**
**and motor**
**vehicles**
**£**|**Fixtures, fittings and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||220,000|-|-|45,171|265,171| ||-||-|3,120|3,120| |||-|-||-| ||-|-|-|-|-| ||-|-|-|-|-| ||220,000|-|-|48,291|268,291| ||||||| ||Not depreciated|SL or RB|SL or RB|RB|SL or RB| |||||25%|| ||||||| ||-|-|-|20,244|20,244| ||-|-|-|-|-| ||-|-|-|7,012|7,012| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|27,256|27,256| ||||||| ||220,000|-|-|24,927|244,927| ||220,000|-|-|21,035|241,035| ## **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** |**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_If an accounting policy of revaluation is adopted, please provide:_**
**14.6 Other disclosures**
**_(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._**
**_(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._**|**This year**
**Last year**|**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.'|| ||-|-| |||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|-| ||-|-| |||| - _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 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.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - -
**_Added in period_**
- - - -
**_Expensed in period_**
- - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of**
**any stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| |||-|-|-|-| |||-|-|-|-| |||-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| CC17a (Excel) 12 **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**| ||-|| ||636|866| ||-|70| ||636|936| ## _**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)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**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**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|-| ||-|-|-|-| ||1,734|4,375|-|-| ||-|-|-|-| ||218|474|-|-| ||3,764|3,624|-|-| |||1,775|-|-| ||5,716|10,248|-|-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**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**
|**Thisyear**|**Lastyear**|**Lastyear**| |---|---|---|---| ||||| ||||| |||**This year**
**£**|**Last year**
**£**| ||||| ||||-| ||||| |||-|-| **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||-|-| ||35,947|65,397| ||45,451|-| ||81,399|65,397| **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**_ |**_funds_**||||||||| |---|---|---|---|---|---|---|---|---| |**Fund names**|**Type PE, EE**
**R or UR ***|**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**| |**Children's Village**|R|Support for Chilren's Village, Bulabaku,
Uganda through A.G.L.M.|448|1,005|-1,065|-|-|388| |**International Aid Trust**|R|Support for two families|-|465|-465|-|-|-| |**Fountain of Life**|R|Supporting Home of Hope orphanage &
Local Community,India|534|1,893|-2,301|-|-|126| |**Food Hub (formerly Food Bank)**|R|Provision of Food for local community|16,163|28,522|-34,959|-|-|9,726| |**FB Community Grant**|R|Support for family working in International
Mission|-|903|-785|-|-|118| |**Barnabas Fund**|R|Fund topaysalaryof FamilyWorker||27,125||-|-|27,125| |**LEF Community Café**|R|||||||-| |**Community Garden**|R|||||-|-|-| |**New Wine**|U|To enable a family to join a Christian
Holiday|120|||||120| |**Homeless**|R||-|||-|-|-| |**Total Funds**|||17,265
|59,912|- 39,575|-|-|37,602| International Aid Trust ## |FORTNfiLAN|D ANDWALTS
accounts| |---|---| |SectionA|lndependent Examiner's Report| |Report to thetrustees|i'*Jq-- Drtl
Cn-,{r{ (S",.ir,rAt3,1rc| |Onaccountsforthe year
ended|l'1.{';
"^ilfl,lrlI"*qavf| |Setoutonpages|| ||Ireporttothetrustees onmyexaminationoftheaccounts of the above| ||charity("the Trust") for theyearended| |Responsibilitiesand|As thecharity'strustees, you areresponsible forthepreparation of the| |basisof report|accountsinaccordance withtherequirementsoftheCharitiesAct2011| ||("the Act").| ||Ireportin respectofmyexaminationoftheTrust'saccounts carried out| ||undersection145of the2011Act andincarryingoutmyexamination,I| ||havefollowedalltheapplicableDirectionsgivenbythe CharityCommission| ||undersection145(5Xb) of the Act.| |lndependent
examiner'sstatement|[Thecharity's grossincome exceeded€250,000 andIam qualified to
undertake theexaminationby being aqualifiedmemberof[insert nameof
applicablelistedbodyll. Deletellif not applicable.| ||Ihave completed myexamination.Iconfirmthat nomaterial matters have| ||cometomyattentioninconnection withthe examination(other thanthat
disclosedbelow*)which givesme causetobelievethatin,anymaterial| ||respect:| ||otheaccounting recordswerenot keptinaccordancewith section130| ||oftheCharitiesAct;or| ||rtheaccountsdidnot accordwiththeaccountingrecords;or
otheaccountsdidnot complywiththeapplicablerequirements| ||concerning theformand contentofaccounts setoutintheCharities| ||(AccountsandReports) Regulations2008otherthanany requirement| ||thattheaccountsgive a'true andfair'viewwhichis not amatter| ||consideredas partofan independent examination.| ||Ihave noconcerns andhave comeacrossno othermattersinconnection| ||withtheexamination towhich attention shouldbedrawninthisreportin| ||ordertoenableaproper understandingoftheaccountstobe reached.| ||*Please deletethewordsinthebrackets iftheydo not apply.| |Signed:|,'{
Date:
'Lz-(,o/r{"| |Name:|l\€-.u r)$o-rru6-"*| |Relevant professional
qualification(s) orbody|n.(-A| ##