## A rt+ C hristianity
## Art and Christianity
Charitable Incorporated Organisation Number 1189082 Annual Report for the 12 months from 1 January 2022 to 31 December 2022
## A rt+ C hristianity
Charitable Incorporated Organisation Number 1189082
Annual Report for the 12 months from 1 January – 31 December 2022
## Contents
Trustees’ Report ............................................................................................................................... 2 Structure, governance and management .................................................................................. 2 Aims & objectives ........................................................................................................................ 2 Achievements and performance ………………………………………………………………………………. 3 Financial review ......................................................................................................................... 5 Trustees, Advisers and other information ................................................................................. 6 Accounts ................................................................................................................................................. 7 Statement of Financial Activities ............................................................................................... 7 Balance Sheet .............................................................................................................................. 8 Notes to the Accounts ................................................................................................................. 9 Report of the Independent Examiner ............................................................................ 14
1
## A rt+ C hristianity
Charitable Incorporated Organisation Number 1189082 Annual Report for the 12 months from 1 January – 31 December 2022
## **Trustees’ Report**
## Structure, governance and management
Trustees are appointed by invitation, potential trustees being approached by the board on the basis of their qualifications for furthering A+C’s objectives. The names of the trustees are set out on page 5.
A+C’s governing body is a board of Trustees which meets approximately every three months. At each meeting, the Director reports to the Trustees on her activities in furthering the aims and objectives of A+C. Individual or small groups of Trustees may also work on specific A+C projects approved by the board; again, these projects are reviewed by the board at their regular meetings. The board may from time to time approve grants to individuals, for example for attendance at conferences. Where Trustees are beneficiaries of such grants these are approved by a majority of Trustees not benefiting from such grants, and only on such terms as are given to non-Trustees.
A+C also has a number of Advisers, whose role is to act as ambassadors for A+C and to assist in projects and events where they are able.
Periodically the Trustees review the risks faced by A+C. The main risk faced by the Trust is financial. The Trustees control this risk by ensuring that the cost of specific A+C projects will be covered out of specific funding. Where fundraising requests are made for specific projects any grants received are allocated to those projects. Any surplus for the year in A+C’s general funds is carried forward to meet future administrative or project costs. In order to give a reasonable amount of assurance to A+C’s employees, the trustees aim to have reserves or committed funding in place to cover the next three months’ costs.
A+C holds policies relating to equalities, safeguarding and data protection which are available upon request.
## Aims and objectives
The Trust’s aims and objectives, as set out in its constitution, are as follows:
1. To advance religion, by promoting Christian formation through engagement with works of visual art — works of art that foster greater Christian self-understanding, as well as those that facilitate encounters between Christians and those of other religious traditions and none.
2. To advance the arts, by the presentation and promotion of arts, crafts and traditional skills in the field of religious art and heritage; and
3. To advance education by organising seminars, conferences and other events to increase public knowledge and understanding of religious tradition (particularly, but not exclusively, the Christian tradition) through art.
In furtherance of those aims, the Trust focuses on the following objectives, as made explicit in its vision and mission statements:
Art and Christianity seeks to foster and explore the dialogue between art, Christianity and other religious faiths. Through events, publications and consultation, A+C offers
Education, enquiry and exchange with regard to the relationship between art and faith by
- a public programme of lectures and events
- the publication of a leading journal in the field covering current relevant issues as well as reviews of books, exhibitions and commissioned art in places of worship
- support for specialist courses, study days and conferences within dioceses, universities and theological training colleges
2
## A rt+ C hristianity
Charitable Incorporated Organisation Number 1189082
Annual Report for the 12 months from 1 January – 31 December 2022
The encouragement of the production of religious art and of art within places of worship by
- collaboration and partnership with galleries, art institutions and places of worship
- advocacy for and advice on commissioning works of art
- awareness of the diversity of historical and contemporary art in churches
## Achievements and performance
## **Education & events**
The ‘Faith on Film’ programme of events which had begun in Autumn 2021 continued in January with an online screening of _Ama Hubo_ by the South African artist Buhlebezwe Siwani with a response by the California-based scholar Joel Cabrita. In February, Sandy Nairne gave a lecture on the work of Bill Viola for St Paul’s Cathedral and in March, the programme concluded with a longer format event held at Cowcross Street with two speakers: Jolyon Mitchell and Sheona Beaumont, with responses from Michael Berkowitz and Mark Dean.
In April, A+C trustee, Ayla Lepine, gave a tour within the National Gallery offered exclusively to members. Ayla’s position as the Art and Religion Research Fellow afforded a rare opportunity for insight and engagement with a number of key works in the collection. Another trustee, Alison Milbank, led a walking tour of the Yorkshire Sculpture Park on 14 May, an initiative to attract members who live in more northerly parts of the country.
In June, the 2021 winner of the A+C Book Award, Alec Hamilton, author of _Arts & Crafts Churches_ , gave a lecture at Campion Hall – noted for its Chapel designed by Edwin Lutyens. Attendees enjoyed drinks in the Hall’s gardens afterwards and the afternoon had also provided an opportunity for members of A+C’s Support Circle to meet Jim Harris, Ashmolean’s teaching curator, and witness drawings and handle objects at close proximity.
In July, members were also invited to join A+C Director, Laura Moffatt, for a tour of contemporary art in London churches. The group were welcomed by the artist Pauline Caulfield at the end of the tour for drinks and refreshments at her home/studio.
Over the weekend of 16-18 September, A+C held a weekend retreat in Northumberland. Starting at Hexham Abbey on the Friday afternoon, attendees heard Stephanie Burette lecture on the Abbey’s outstanding features such as its rood screen and painted panels. Dinner in the Abbey provided an atmospheric setting for guests to meet one another. Saturday took the group to a number of interesting medieval churches guided by Bishop Stephen Platten. In the afternoon the group spent some time at Kielder Water with the artist Dan Drage culminating in a visit to the Park’s James Turrell’s _Skyspace_ at dusk. Sunday’s visits to Bamburgh Church and Holy Island included short talks from the Vicar of St Mary’s Church, Lindisfarne and a walk along the pilgrim way-finder poles at low tide.
In November, A+C began a new programme of events under the title ‘Water and Light’ and continued themes explored on the weekend retreat. The first event was a special tour to the Houses of Parliament to view _New Dawn_ by the artist Mary Branson. After the viewing in Portcullis House, Mary gave the group a talk about her work which has often referenced water and light and has also been exhibited in churches and cathedrals.
Later that month, A+C held an event called ‘The Art of Baptism’ at which the theologian Chris Irvine presented a survey of baptismal settings and fonts and the changing contexts which influenced their design. William Pye also gave a talk about his work which most notably brought him to make the font for Salisbury Cathedral. Our trustee, Novelette-Aldoni Stewart chaired the evening’s proceedings.
## _**Art and Christianity**_ **, the quarterly members’ journal**
The journal featured two major interviews with artists in 2022: one with Dorothy Cross, whose work is frequently
3
## A rt+ C hristianity
Charitable Incorporated Organisation Number 1189082
Annual Report for the 12 months from 1 January – 31 December 2022
inflected by her Catholic Irish upbringing; and with Samson Kambalu, whose sculpture _Antelope_ became the 14[th] commission for the Fourth Plinth. Marking the life of Queen Elizabeth II, Susanna Avery-Quash wrote about the online exhibition ‘Fit for a Queen’ and Anna Svendsen drew on the complexity of David Jones’ _Vexilla Regis_ , a work that yields persistent images of redemption and flourishing.
Highlights in other issues included reviews of the Venice Biennale, Derek Jarman at Manchester Art Gallery,‘Tudors’ at Liverpool’s Walker, Jacob Epstein at Coventry Cathedral and Carolee Schneeman at the Barbican.
We have continued to publish the ‘Spotlight on art’ column with articles that have focussed on Cornelia Parker’s _Thirty Pieces of Silver_ and Otto Dix’s _War_ . Articles on new commissions in churches have covered Charles Gurrey’s Hanging Rood, Marcus Cornish’s St Gabriel and Thomas Denny’s _Windows of Light_ . Obituaries and tributes were made to Richard McLaren (A+C’s former Chair of trustees), Brian Catling and Patrick Reyntiens.
## **Publications**
A+C has secured a publisher, Brepols, for its collection of essays ‘Visual Communion: the art, architecture and craft of the Eucharist’. Essays from the symposia in 2018-19 will feature alongside newly commissioned essays and short texts that spotlight individual works of exceptional interest.
A+C is also working Lund Hmphries to develop a book that covers the last 100 years of art in British churches.
## **Art in Churches**
A+C continued to develop a proposal to exhibit film works by the South African artist Mohau Modisakeng at Coventry, Portsmouth and Bristol Cathedrals and submitted a second application to the Arts Council in September following a successful ‘expression of interest’. The application was not successful so A+C has refocussed its attention on developing a different project.
## **A+C Support Circle**
Benefactors and Patrons have supported A+C with consistency and, in some cases, with increased generosity. The director and trustees continue to identify individuals who might be willing to join the Support Circle.
## **A+C business planning and strategy**
The Director and trustees worked with consultant Jo Taylor (whose fees were generously covered by a donor) to draft and consolidate a new 3-year business plan together with a detailed budget for 2023.
## **Partners in 2022**
St James’s Piccadilly Sandy Nairne Whatiftheworld gallery, South Africa Buhlebezwe Siwani Joel Cabrita Jolyon Mitchell Sheona Beaumont The Montgomery Trust Yorkshire Sculpture Park The National Gallery Hexham Abbey Kielder Water National Park Coventry Cathedral Bristol Cathedral St Mary’s Redcliffe Portsmouth Cathedral
4
## A rt+ C hristianity
Charitable Incorporated Organisation Number 1189082
Annual Report for the 12 months from 1 January – 31 December 2022
## Financial review
The Trust saw a deficit of £6,897 for the period. Details of the results for the year are set out in the accounts on pages 7 to 15. At the balance sheet date the Trust had net assets of £8,032 (£7,782 of which is unrestricted).
## **Reserves policy**
The charity aims to have unrestricted reserves of 3 months of unrestricted expenditure which would be around £13k based on 2022 expenditure. At the end of 2022 unrestricted reserves were at £8k. The Director and Trustees continue to make concerted efforts to secure funding for its projects and programmes while also inviting support from individual donors.
This report was approved by the Trustees on 26[th] of April 2023 and signed on their behalf by:
5
## A rt+ C hristianity
Charitable Incorporated Organisation Number 1189082 Annual Report for the 12 months from 1 January – 31 December 2022
## Trustees, Advisers and other information
## Trustees
Prof. Frances Spalding CBE (Chair, resigned 28 June 2022) Jacquiline Creswell Rev’d Duncan Cowan Gray Revd Dr Ayla Lepine Revd Canon Prof. Alison Milbank (resigned 21 October 2022) Revd Canon Charles Pickstone Revd Canon Prof. Ben Quash Novelette Stewart
## Bankers
Barclays Bank plc 93 Baker Street London W1A 4SD
## Solicitors
Winckworth Sherwood 35 Great Peter Street Westminster London SW1P 3LR
Director
Laura Moffatt
## Independent examiner
## Address
70 Cowcross Street London EC1M 6EJ
Derek Rodwell Impact the Future Bennett Verby 7 St Petersgate Stockport Cheshire SK1 1EB
## Advisers
Marjorie Allthorpe-Guyton, Danielle Arnaud, Professor Tina Beattie, Monica Bohm-Duchen, Professor Sarah Coakley, Stephen Cox, Professor Edmund de Waal, Lord Freyberg, Lord Griffiths of Pembrey & Burry Port, Sophie Hacker Lord Harries of Pentregarth, Professor Robert Hillenbrand, Professor David Jasper, Neil MacGregor, Anna Moszynka, The Rev’d Julia Porter-Pryce, Dr Chloë Reddaway, Aaron Rosen, The Rt Rev’d David Stancliffe, Lord Williams of Oystermouth.
6
## Art+Christianity
## **Charitable Incorporated Organisation Number 1189082**
## Statement of Financial Activities
_for the 12 months ended 31 December 2022_
|Note
**INCOME**
**_Income from donations, grants & subscriptions_**
Donations & grants
2
Gift aid claimed on subscriptions and donations
Membership subscriptions
3
**_Incoming Resources from Charitable Activities_**
Lecture attendance and similar income
4(a)
Entrance fees for A+C Awards
4(b)
A & C Journal Advertising
4(c)
Sundry sales
4(d)
Total incoming resources
**RESOURCES EXPENDED**
**_Costs of generating voluntary income_**
5
**_Charitable Activities_**
Events
6(a)
Art in Churches
6(b)
_Art and Christianity_journal
6(c)
_Art and Christianity_awards
6(d)
**_Governance costs_**
Trustees expenses
8
Accounts preparation and Independent examination fees
Total resources expended
Net surplus / (deficit) for the period
Transfers
Funds brought forward
10
Funds carried forward
10|Jan-Dec 22
Jan-Dec 22
Jan-Dec 22
Restricted
Unrestricted
Total
£
£
£
250
22,228
22,478
0
5,015
5,015
0
10,465
10,465
250
37,708
37,958
0
4,641
4,641
0
0
0
0
1,215
1,215
0
1,129
1,129
0
6,985
6,985
250
44,693
44,943
0
3,950
3,950
0
21,673
21,673
0
7,677
7,677
0
17,720
17,720
0
0
0
0
47,070
47,070
0
270
270
0
550
550
0
820
820
0
51,840
51,840
250
(7,147)
(6,897)
0
0
0
0
14,929
14,929
250
7,782
8,032|Jan-Dec 21
Jan-Dec 21
Jan-Dec 21
Restricted
Unrestricted
Total
£
£
£
7,120
17,292
24,412
0
4,883
4,883
0
11,335
11,335|
|---|---|---|
|||7,120
33,509
40,629
0
4,933
4,933
0
1,064
1,064
0
0
0
0
568
568|
|||0
6,564
6,564|
|||7,120
40,073
47,193|
|||0
1,782
1,782
1,000
12,893
13,893
5,229
7,131
12,361
0
16,084
16,084
1,475
5,175
6,650|
|||7,704
41,284
48,988
0
95
95
0
950
450|
|||0
1,045
1,045|
|||7,704
44,111
51,815|
||||
|||(584)
(4,039)
(4,622)
(916)
916
0
1,500
18,051
19,551|
|||0
14,929
14,929|
The notes on pages 9 to 13 form part of these financial statements.
Page 7
## Art+Christianity
## **Charitable Incorporated Organisation Number 1189082**
## Balance Sheet
_at 31 December 2022_
|**Note**
**Current Assets**
Debtors & prepayments
12
Cash at bank and in hand
**Creditors**: amounts falling due within one year
Subscriptions received in advance
Accrued expenses
13
**Net assets**
Unrestricted funds
Restricted funds
**Funds at 31 December 2022**
10,11|**31-Dec-22**
**31-Dec-22**
**31-Dec-22**
**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
0
4,979
4,979
250
10,713
10,963
250
15,692
15,942
0
(6,413)
(6,413)
0
(1,497)
(1,497)
0
(7,910)
(7,910)
250
7,782
8,032
0
7,782
7,782
250
0
250
250
7,782
8,032|**31-Dec-21**
**31-Dec-21**
**31-Dec-21**
**Restricted Unrestricted**
**Total**
**£**
**£**
**£**
0
5,253
5,253
0
18,915
18,915|
|---|---|---|
|||0
24,168
24,168
0
(7,729)
(7,729)
0
(1,510)
(1,510)|
|||0
(9,239)
(9,239)|
|||0
14,929
14,929|
|||0
14,929
14,929
0
0
0|
|||0
14,929
14,929|
The notes on pages 9 to 13 form part of these financial statements. Approved by the trustees on 26th April 2023 and signed on its behalf by:
Chair of the Trustees
Page 8
## **Art+Christianity**
## **Charitable Incorporated Organisation Number 1189082**
Notes to the accounts for the 12 months ended 31 December 2022
## **1 Accounting policies**
## _**(a) Basis of accounting**_
The accounts have been prepared under the historical cost convention and in accordance with the provisions of the Charities Act 2011 and applicable accounting standards, including the Statement of Recommended Practice on Accounting and Reporting by Charities (“SORP 2015”). There have been no changes to the basis of accounting since the previous accounting period.
The trustees have prepared these accounts on a going concern basis being confident that the charity will be able to continue to access grants and other income for the foreseeable future. Budgets for 2022 have been prepared and cash flow is kept under close scrutiny.
## _**(b) Accruals basis**_
The accruals basis of accounting has been adopted so that expenses and income are recognised in the accounting period to which they relate. Where a donation has been made towards a specific cost or event which occurs in a subsequent accounting period, an appropriate proportion of that donation is held over until the cost is incurred. Contributions towards general running costs are recognised when they are received.
## _**(c) Membership subscription income**_
Membership subscription revenues, which are received annually in advance, are taken to income over the life of the membership. The amount which relates to future membership is held within balance sheet creditors.
## _**(d) Allocation of staff costs**_
Staff costs are allocated to individual events or projects in proportion to the amount of time spent. The allocation of staff costs is shown in note 9.
## _**(e) Allocation of other costs**_
General running costs such as rent and office costs are allocated evenly to the different charitable activities of the trust.
## _**(f) Fixed assets**_
Fixed assets costing more than £1,000 are capitalised and depreciated over their estimated useful life. Assets costing less than £1,000 are written off in full as an expense in the year of acquisition.
Page 9
## Art+Christianity
## **Charitable Incorporated Organisation Number 1189082**
Notes to the accounts for the 12 months ended 31 December 2022
## **2 Donations and grants**
A & C gratefully acknowledges charitable donations received from trusts and individual donors. Recognised in the Statement of Financial Activities for the period are the following amounts in respect of donations received during the current or prior accounting period.
|**_Contributions towards general A+C funding_**
- Individual and anonymous donations
**_Contributions to Art in Churches_**
- St Andrews PCC- Holy Ground Leytonstone
- Arts council grant- Holy Ground Leytonstone
- London Borough of W Forest- Holy Ground Leytonstone
**_Contributions to Publications_**
- grant from Alcuin Club
**_Contributions A & C Awards_**
- Sundry donations- book award donation
**Total donations recognised**|**Jan-Dec 22**
**Jan-Dec 22**
**Jan-Dec 22**
**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
0
22,228
22,228
0
22,228
22,228
0
0
0
0
0
0
0
0
0|**Jan-Dec 21**
**Jan-Dec 21**
**Jan-Dec 21**
**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
0
17,292
17,292|
|---|---|---|
|||0
17,292
17,292
750
0
750
1,495
0
1,495
2,400
0
2,400|
||0
0
0
250
0
250|4,645
0
4,645
1,000
0
1,000|
||0
0
0|1,475
0
1,475|
||0
0
0
**250**
**22,228**
**22,478**|1,475
0
1,475|
|||**7,120**
**17,292**
**24,412**|
## **3 Membership subscriptions**
The Trust charges membership subscriptions for people sympathetic to A+C’s cause who wish to be kept informed of events, activities and other news in the area of art and religion. Members receive the quarterly _Art and Christianity_ journal and receive reduced rates at certain public events. Subscriptions are payable annually and biennially in advance.
||**Jan-Dec 2022**|**Jan-Dec 2021**|
|---|---|---|
||**£**|**£**|
|Membership subscriptions receivable|10,465|11,335|
## **4 Income from A+C activities**
All the income shown under this heading in the Statement of Financial Activities is in relation to activities in furtherance of A+C’s objects – rather than activities specifically designed for raising funds. Such activities fall into three catergories:
a) Where possible and appropriate, A+C charges admission fees for the lectures, workshops and conferences which it organises.
b) A+C charges a non-refundable entrance fee in respect of the A+C awards as a contribution towards the cost of administering the awards. These awards didn't take place in 2022.
c) A+C receives income from the sale of advertising space in the _Art and Christianity journal_
d) A+C receives small amounts of sales revenues from various sources:
- Sales of back copies of _Art and Christianity_
- Royalties from past issues of _Art & Christianity_
- Sales of other publications which may be of interest to A+C membership – such as catalogues from exhibitions or the books shortlisted for the A+C Awards.
- - Sales of greeting cards
## **5 Cost of generating voluntary income**
The amounts shown as the costs of generating funds (£3,950) represents principally the allocation of staff (£1,063- note 9) and other management costs (£2,888- note 7) relating to the time spent researching and writing to grant-making bodies, and in respect of administering the database of A+C membership. In 2022 £2164 was spent on fundraising direct costs, hence the increase compared to 2021.
Page 10
## Art+Christianity
## **Charitable Incorporated Organisation Number 1189082**
Notes to the accounts for the 12 months ended 31 December 2022
## **6 Cost of A+C events and activities**
|**(a) Events**
Direct costs of putting on lectures and similar events
Allocation of staff costs (see note 9)
Allocation of other costs (see note 7)
Travel costs
Restricted
Unrestricted|**Jan-Dec 22**
**Jan-Dec 21**
**£**
**£**
3,145
843
10,426
8,098
7,112
4,928
990
24|
|---|---|
||21,673
13,893|
||0
1,000
21,673
12,893|
||21,673
13,893|
## **(b) Art in Churches**
The A+C Art in Churches project is designed to promote art and exhibitions in churches by facilitating contact between artists and churches, enabling works of art to be exhibited temporarily or permanently. The Trust also oversees the development into broader strategies like touring exhibitions, community engagement and formulating a network of faith groups and organisations.
|- Staff costs (see note 9)
- Allocation of other costs (see note 7)
- Project costs
Restricted- direct costs
Allocation of Core costs to restricted
Unrestricted|**Jan-Dec 22**
**Jan-Dec 21**
**£**
**£**
4,250
4,433
2,899
2,698
528
5,229|
|---|---|
||7,677
12,361|
||0
5,229
0
916
7,677
6,215|
||7,677
12,361|
As can be seen from the above analysis a certain proportion of core costs, representing a small proportion of the time spent by the manager on the Art in Churches part of A+C, has been allocated against Art in Churches in 2021. This means that, in 2021, of the £7,131 of staff costs and other core costs allocated, a total of £916 has been set against restricted funds. (see note 11 for details).
|**(c)****_Art and Christianity_ journal**
- Staff costs (see note 9)
- Printing
- Postage & Stationery
- Allocation of other costs (see note 7)
- Travel and subsistence
Restricted
Unrestricted
**(d)****_Art and Christianity_ Awards**
- Staff costs (see note 9)
- Event costs
- Prize money at event
- Allocation of other costs (see note 7)
Restricted
Unrestricted|**Jan-Dec 22**
**Jan-Dec 21**
7,278
6,650
2,275
2,160
2,740
2,700
4,965
4,045
461
529|
|---|---|
||17,720
16,084|
||0
0
17,720
16,084
**Jan-Dec 22**
**Jan-Dec 21**
0
2,579
0
1,501
0
1,000
0
1,569|
||0
6,650|
||0
0
0
6,650|
Page 11
## Art+Christianity
## **Charitable Incorporated Organisation Number 1189082**
Notes to the accounts for the 12 months ended 31 December 2022
## **7 Allocation of management and administration costs**
|||
|---|---|
|**7 Allocation of management and administration costs**
Staff costs allocated to management and admin
Rent and other establishment costs
Printing, stationery and office supplies
Telephone and fax
Postage
Computing and broadband
Fundraising
Web development
Other expenses
The allocation between the functional activities was as follows:
Fundraising (including £2164 of fundraising direct costs- above)
Education and Enquiry
Art in Churches
A+C Awards
_Art and Christianity_journal
The following amounts were paid to trustees:
Reimbursement of travel and subsistence costs relating to:
Total amounts paid to trustees
**8 Transactions with trustees, and trustee expenses**
- Attendance at trustees’ meetings & other sundry expenses|**Jan-Dec 22**
**Jan-Dec 21**
**£**
**£**
6,262
6,538
5,040
5,040
19
26
576
432
0
123
674
570
2,164
0
2,640
0
492
1,187|
||17,864
13,915
**Jan-Dec 22**
**Jan-Dec 21**
**£**
**£**
2,888
674
7,112
4,928
2,899
2,698
0
1,569
4,965
4,045|
||17,864
13,914|
||**Jan-Dec 22**
**Jan-Dec 21**
**£**
**£**
270
95|
||270
95|
No other amounts were received by way of remumeration, expenses or benefits in kind by the trustees or related parties in 2021 (2020 nil).
Trustees gave a total of £3,810 to the Trust in 2022.
## **9 Staff costs**
In 2022, the Trust had one employee on the payroll and contracted two freelance admin, marketing and communications staff who were paid by invoice. The average FTE of payroll staffing was 0.5. The key management role in A+C was performed by Laura Moffatt whose total emoluments in 2022 came to £21,264. She was assisted in this role by the board of trustees, none of whom received any remuneration or benefits from A+C. The cost to the Trust of its employees is allocated to the various A+C activities as follows:
|Fundraising
Administration, Marketing and Comms
Events
Art in Churches
A+C Awards
_Art and Christianity_journal
Total
Costs relating to the employees are as follows:
Salary
Payroll administration
Pension contributions
National Insurance (net of employers allowance)
Invoices for admin assistant
Total|**Jan-Dec 22**
**Jan-Dec 21**
**£**
**£**
1,063
1,108
6,262
6,538
10,426
8,098
4,250
4,433
0
2,579
7,278
6,650|
|---|---|
||29,279
29,406|
||20,894
20,648
339
339
619
619
0
0
7,427
7,800|
||29,279
29,406|
Page 12
## Art+Christianity
## **Charitable Incorporated Organisation Number 1189082**
Notes to the accounts for the 12 months ended 31 December 2022
## **10 Analysis of net assets between funds**
|Fixed assets
Current assets
Creditors due within one year
**11a Statement of funds 2022**
**Unrestricted funds**
**Restricted funds**
Publications
**Total Funds**
**11b Statement of funds 2021**
**Unrestricted funds**
**Restricted funds**
Events
Art in Churches- Holy Ground Leytonstone
Art & Christianity Book award
**Total Funds**
**12 Debtors and prepayments**
Accrued gift aid recovery
Accrued income
Total
**13 Accrued expenses**
Accounts preparation and Independent examiners fee
Sundry invoices paid late
Total|Unrestricted
Restricted
Total
funds
funds
funds
31/12/2022
31/12/2022
31/12/2022
£
£
£
0
0
0
15,692
250
15,942
(7,910)
0
(7,910)
7,782
250
8,032
**Opening**
**Income**
**Balance**
**01/01/2022**
14,929
44,693
0
250
0
250
14,929
44,943
**Opening**
**Income**
**Balance**
**01/01/2021**
18,051
40,073
0
1,000
1,500
4,645
0
1,475
1,500
7,120
19,551
47,193|Unrestricted
Restricted
Total
funds
funds
funds
31/12/2021
31/12/2021
31/12/2021
£
£
£
0
0
0
24,168
0
24,168
(9,239)
0
(9,239)|Unrestricted
Restricted
Total
funds
funds
funds
31/12/2021
31/12/2021
31/12/2021
£
£
£
0
0
0
24,168
0
24,168
(9,239)
0
(9,239)|
|---|---|---|---|
|||14,929
0
14,929||
|||**Direct**
**Core cost**
**Closing**
**expenditure**
**transfers**
**Balance**
**31/12/2022**
(51,840)
0
7,782||
|||0
0
250||
|||0
0
250||
|||(51,840)
0
8,032||
|||**Direct**
**Core cost**
**Closing**
**expenditure**
**transfers**
**Balance**
**31/12/2021**
(44,111)
916
14,929||
|||(1,000)
0
0
(5,229)
(916)
0
(1,475)
0
0||
|||(7,704)
(916)
0||
|||(51,815)
0
14,929||
||||**31/12/2022**
**31/12/2021**
**£**
**£**
4,979
4,885
0
368|
||||4,979
5,253|
||||**31/12/2022**
**31/12/2021**
**£**
**£**
750
450
747
560|
||||1,497
1,510|
Page 13
## **Independent examiner’s report to the Trustees of Art & Christianity**
I report on the financial statements of the Charitable Incorporated Organisation (CIO) for the period ended 31[st] December 2022, which are set out on pages 7 to 13.
## **Respective responsibilities of trustees and examiner**
The CIO’s trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 145 of the Charities Act 2011 (the 2011 Act). I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Certified Accountants
Having satisfied myself that the CIO is eligible for independent examination, it is my responsibility to:
- examine the financial statements under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
This report, including my statement, has been prepared for and only for the CIO’s trustees as a body. My work has been undertaken so that I might state to the CIO’s trustees those matters that I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to any other than the CIO and the CIO’s trustees as a body for my examination work, for this report or for the statements that I have made.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the CIO and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act ; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of Regulation 8 of the Accounts Regulations and the 2011 Act
- have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 27[th] April 2023
Derek Rodwell FCCA
Bennett Verby, 7 St Petersgate, Stockport, Cheshire, SK1 1EB
14