## A rt+ C hristianity
## Art and Christianity
Charitable Incorporated Organisation Number 1189082 Annual Report for the 12 months from
1 January 2023 to 31 December 2023
## A rt+ C hristianity
Charitable Incorporated Organisation number 1189082
Annual Report for the 12 months from 1 January – 31 December 2023
## 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
Charitable Incorporated Organisation number 1189082
## A rt+ C hristianity
Annual Report for the 12 months from 1 January – 31 December 2023
## **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
2
> A rt+ C hristianity Charitable Incorporated Organisation number 1189082
Annual Report for the 12 months from 1 January – 31 December 2023
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
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 inaugural A+C Annual Lecture took place on 8 February 2022 at St James’s Piccadilly. Rebecca Salter, President of the Royal Academy, gave a personal reflection on painting and transience, exploring traditional Japanese concepts of space and place. The Rev’d Dr Lucy Winkett gave a response and chaired Q&A.
A+C and the artist collaborative Fourthland were invited by the AKC programme of King’s College London’s to screen the film that was made as part of its Arts Council-funded project ‘Call to Holy Ground’. This took place in the Chapel at King’s on 20 March and drew an audience from students, staff, project participants and others who had not seen the film when it was being shown in Leytonstone.
A+C trustee, Ayla Lepine, gave an online tour of a National Gallery exhibition ‘Fruits of the Spirit’ that she had curated. A+C Members were also given the chance to attend a private view of the St Francis exhibition at the National Gallery with its curator, Joost Joustra, present.
To coincide with the marking of 300 years since Sir Christopher Wren’s death, A+C collaborated with two contemporary artists whose work draws inspiration from Wren’s architecture. During September, Chloe Campbell and James Newton exhibited their work in The Gallery at Cowcross Street, hosted by A+C. A very successful launch party saw over a hundred attendees, and we ran a paper-cutting workshop led by Chloe as part of a day that also included a tour of stained glass in Wren Churches led by Alexandra Epps.
A further Wren event was held at St Mary Abchurch – with its notably intact Wren interior – in October with contributions from the architect Biba Dow, designer Moritz Waldemeyer and the design historian Luka Pajovic.
At the end of October, A+C’s director, Laura Moffatt, led a tour of two major art commissions in churches in Bow, east London. These were the _sgraffito_ murals by Adam Kossowski at St Benet’s Chaplaincy, and the mosaic cycle of angels and the four elements of creation by Charles Luytens at St Paul’s Bow Common. Both highlighted the work that A+C does in celebrating lesser-known yet significant works of art in churches.
3
Charitable Incorporated Organisation number 1189082
## A rt+ C hristianity
Annual Report for the 12 months from 1 January – 31 December 2023
In November, A+C partnered the Christian arts charity Morphe in a joint event at St Barnabas Dalston. Taking the theme of ‘Fluid Body’ we invited two contemporary artists Ilyas Kassam and Mimi Nicholson to give performances, followed by a talk by the theologian Dr Marika Rose.
Recordings of many of these events are available to members to access on the A+C website.
## _**Art and Christianity**_ **, the quarterly members’ journal**
The year’s journal issues began strongly with a major review feature on the V&A’s Donatello exhibition by the eminent art historian Paul Hills, alongside reviews of Barbara Hepworth: Art and Life, Magdalene Abakanowicz and Renie Chow Choy on the Enslavement exhibition at Lambeth Palace Library. Tina Beattie marked the life and work of Paula Rego; Charles Pickstone covered St Francis at the National Gallery and Sheona Beaumont a major retrospective of the British artist, Garry Fabian Miller.
The journal issues also included features and reviews from across the country including a Canadian scholar’s experience of visiting Auckland Castle and his encounter with its collection of Zurburán paintings; Sophie Hacker on making art for a women’s high security prison chaplaincy; Moriah Ogunbiyi on ‘EVEWRIGHT: Libation’ at Colchester; David Brown on art at the Edinburgh Festival; and C M Howells on an exhibition of Egon Altdorf at the University of Glasgow Chapel.
Following the closure of the printing business that had served A+C for over 20 years, a new digital colour printing press has taken on our account. Through the generosity of a patron we were able to commission a new colour layout and the first full colour issue was published in December.
## **Publications**
Essays from the Visual Communion symposia in 2018-19 alongside newly commissioned essays and short texts spotlighting artworks and artefacts have been made ready for publication by Brepols. ‘Visual Communion: the art, architecture and craft of the Eucharist’ will be published in December 2024.
## **A+C projects**
## **Ecclesiart: reaching 100**
With a £10,000 grant from the Jerusalem Trust A+C has developed _Ecclesiart_ , its online resource listing works of modern and contemporary art in UK churches and cathedrals, so that it now has over 100 entries. The project also entails producing signage to be placed near each of the works of art which will include a QR code directing viewers to the Ecclesiart webpages. Rey Conquer has acted as lead researcher for the project, assisted by Sarah Adegbite.
## **Art in Churches**
A+C has offered advice and guidance to churches such as St George’s Ramsgate, St Andrew’s Granchester, St John’s Waterloo, St James’s Piccadilly, St Mary’s Redcliffe, the Shepton Mallet Benefice, as well as curators and staff associated with Salisbury Cathedral, Winchester Cathedral, and Auckland Castle.
## **A+C staffing and governance**
4
Charitable Incorporated Organisation number 1189082
## A rt+ C hristianity
Annual Report for the 12 months from 1 January – 31 December 2023
In March, A+C marked the service of three trustees who had stood down in the previous year: Sophie Hacker, Alison Milbank and Frances Spalding. A service of sung evensong was held at the Chapel of King’s College London followed by a drinks reception.
The Very Rev’d Andrew Nunn, recently retired as Dean of Southwark, joined the trustee board, and Dr Paula Gooder, Canon of St Paul’s Cathedral, agreed to chair the board from January 2024.
A+C welcomed back Marie O’Grady following a period of maternity leave, and also Sarah Adegbite, a recent Cambridge theology graduate, as an intern.
## **Partners in 2023**
St James’s Piccadilly St George’s Ramsgate Fourthland The National Gallery Brepols Publishers King’s College London The Chaplaincy of Queen Mary University St Paul’s Bow Common City of London Churches The Worshipful Company of Stationers Chloe Campbell James Newton Alan Baxters Associates St Mary Abchurch Morphe Arts St Barnabas Dalston
## Financial review
The Trust saw a shortfall on unrestricted funds of £767 for the period, before a transfer of £500 from restricted, leaving total unrestricted funds of £7,515. There was a restricted surplus of £4,194 resulting in closing restricted funds of £3,944. At the balance sheet date, the Trust had total net assets of £11,459. Details of the results for the year are set out in the accounts on pages 7 to 15.
The Director and Trustees continue to make concerted efforts to secure funding for its projects and programmes while also inviting support from individual donors.
The charity aims to have unrestricted reserves of 3 months of unrestricted expenditure which would be around £10k based on 2023 expenditure. At the end of 2023 unrestricted reserves were at £7,535.
This report was approved by the Trustees on 20[th] February 2024 and signed on their behalf by:
Paula Gooder, 21/02/2024
5
## A rt+ C hristianity
Charitable Incorporated Organisation number 1189082
Annual Report for the 12 months from 1 January – 31 December 2023
## Trustees, Advisers and other information
Trustees Bankers Dr Paula Gooder (Chair) Barclays Bank plc Jacquiline Creswell 93 Baker Street Rev’d Duncan Cowan Gray London W1A 4SD Revd Dr Ayla Lepine The Very Rev’d Andrew Nunn Solicitors Revd Canon Charles Pickstone Winckworth Sherwood Revd Canon Prof. Ben Quash 35 Great Peter Street Novelette Stewart Westminster London SW1P 3LR Director Laura Moffatt Independent examiner Derek Rodwell Impact the Future Address Bennett Verby 70 Cowcross Street 7 St Petersgate London Stockport EC1M 6EJ Cheshire SK1 1EB
## Advisers
Marjorie Allthorpe-Guyton, Danielle Arnaud, Paul Bayley, Prof. Tina Beattie, Dr Monica Bohm-Duchen, Prof. Sarah Coakley, Stephen Cox, Professor Edmund de Waal, Prof. Eamon Duffy, Lord Freyberg, Lord Griffiths of Pembury & Burry Port, Sophie Hacker, Lord Harries of Pentregarth, Prof. David Jasper, James Knox, Neil MacGregor, Anna Moszynka, The Rev’d Julia Porter-Pryce, Dr Chloë Reddaway, Aaron Rosen, Prof. Frances Spalding, 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 2023_
|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)
A & C Journal Advertising
4(b)
Sundry sales
4(c)
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)
Publications
6(d)
_Ecclesiart_
6(e)
**_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 23
Jan-Dec 23
Jan-Dec 23
Restricted
Unrestricted
Total
£
£
£
11,124
20,408
31,532
0
4,542
4,542
0
9,562
9,562
11,124
34,512
45,636
0
1,670
1,670
0
1,180
1,180
0
2,058
2,058
0
4,908
4,908
11,124
39,421
50,545
0
3,622
3,622
124
11,705
11,829
0
4,995
4,995
0
14,638
14,638
1,250
3,069
4,319
5,556
0
5,556
6,930
34,408
41,338
0
1,358
1,358
0
800
800
0
2,158
2,158
6,930
40,187
47,118
4,194
(767)
3,427
(500)
500
0
250
7,782
8,032
3,944
7,515
11,459|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
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|
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 2023_
|**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**
10,11|**31-Dec-23**
**31-Dec-23**
**31-Dec-23**
**Restricted Unrestricted**
**Total**
**£**
**£**
**£**
0
4,662
4,662
3,944
9,455
13,398
3,944
14,117
18,060
0
(5,802)
(5,802)
0
(800)
(800)
0
(6,602)
(6,601)
3,944
7,515
11,459
0
7,515
7,515
3,944
0
3,944
3,944
7,515
11,459|**31-Dec-22**
**31-Dec-22**
**31-Dec-22**
**RestrictedUnrestricted**
**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|
The notes on pages 9 to 13 form part of these financial statements. Approved by the trustees on and signed on its behalf by:
Chair of the Trustees
Paula Gooder 21/02/2024
Page 8
## **Art+Christianity**
Charitable Incorporated Organisation Number 1189082 Notes to the accounts for the 12 months ended 31 December 2023
## **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 2024 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 2023
## **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 Events & Activities_**
- Sundry small donations
**_Contributions to Publications_**
- grant from Hymns Ancient & Modern (for Visual
Communion)
**_Contributions to Ecclesiart 100_**
- The Jerusalem Trust
**Total donations recognised**|**Jan-Dec 23**
**Jan-Dec 23**
**Jan-Dec 23**
**Restricted**
**Unrestricted**
**Total**
**£**
**£**
**£**
0
20,385
20,385
0
20,385
20,385
124
23
147|**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|
||124
23
147
1,000
0
1,000|0
0
0
250
0
250|
||1,000
0
1,000
10,000
0
10,000|250
0
250
0
0
0|
||10,000
0
10,000|0
0
0|
||**11,124**
**20,408**
**31,532**|**250**
**22,228**
**22,478**|
## **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 in advance.
Membership subscriptions receivable
|**Jan-Dec 2023**|**Jan-Dec 2022**|
|---|---|
|**£**|**£**|
|9,562|10,465|
## **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 receives income from the sale of advertising space in the _Art and Christianity journal_
c) 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 (£2,392) represents principally the allocation of staff (£1,083- note 9) and other management costs (£572- 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 2023 £737 was spent on fundraising direct costs.
Page 10
## **6 Cost of A+C events and activities**
## **(a) Events**
|**(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 23**
**Jan-Dec 22**
**£**
**£**
966
3,145
7,506
10,426
3,341
7,112
17
990|
|---|---|
||11,829
21,673|
||124
0
11,705
21,673|
||11,829
21,673|
## **(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
Unrestricted
**(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) Publications**
- Staff costs (see note 9)
- Visual Communion costs
- Other direct costs
- Allocation of other costs (see note 7)
Restricted
Unrestricted
**(e) Ecclesiart 100**
- Staff costs (see note 9)
- Other costs and overheads
- Allocation of other costs (see note 7)
Restricted
Unrestricted|**Jan-Dec 23**
**Jan-Dec 22**
**£**
**£**
3,418
4,250
1,521
2,899
56
528|
|---|---|
||4,995
7,677|
||0
0
4,995
7,677|
||4,995
7,677|
||**Jan-Dec 23**
**Jan-Dec 22**
6,668
7,278
2,689
2,275
2,046
2,740
2,968
4,965
266
461|
||14,638
17,720|
||0
0
14,638
17,720
**Jan-Dec 23**
**Jan-Dec 22**
2,167
0
1,130
0
56
0
965
0|
||4,319
0|
||1,250
0
3,069
0
**Jan-Dec 23**
**Jan-Dec 22**
1,083
0
3,991
0
482
0|
||5,556
0|
||5,556
0
0
0|
Restricted Unrestricted
Page 11
## **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 broadband
Postage
Computing
Fundraising
Web development
Other expenses|**Jan-Dec 23**
**Jan-Dec 22**
**£**
**£**
2,424
6,262
5,640
5,040
77
19
576
576
148
0
728
674
1,087
2,164
0
2,640
465
492|
||11,145
17,864|
The allocation between the functional activities was as follows:
|Fundraising (including £1087 of fundraising direct costs- above)
Events
Art in Churches
Publications
_Art and Christianity_journal
_Ecclesiart 100_|**Jan-Dec 23**
**Jan-Dec 22**
**£**
**£**
1,868
2,888
3,341
7,112
1,521
2,899
965
0
2,968
4,965
482
0|
|---|---|
||11,145
17,864|
## **8 Transactions with trustees, and trustee expenses**
|The following amounts were paid to trustees:
Reimbursement of travel and subsistence costs relating to:
Total amounts paid to trustees
-Farewell Event
- Attendance at trustees’ meetings & other sundry expenses|**Jan-Dec 23**
**Jan-Dec 22**
**£**
**£**
264
270
1,094|
|---|---|
||1,358
270|
No other amounts were received by way of remumeration, expenses or benefits in kind by the trustees or related parties in 2023 (2022 nil).
Trustees gave a total of £4,582 (£3,810 in 2022) to the Trust in 2023.
## **9 Staff costs**
In 2023, the Trust had one employee on the payroll and contracted two freelance 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 2023 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 and contracted staff is allocated to the various A+C activities as follows:
|Fundraising
Administration, Marketing and Comms
Events
Art in Churches
_Art and Christianity_journal
_Publications_
_Ecclesiart_
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 23**
**Jan-Dec 22**
**£**
**£**
1,754
1,063
2,424
6,262
7,506
10,426
3,418
4,250
6,668
7,278
2,167
0
1,083
0|
|---|---|
||25,019
29,279|
||16,733
20,894
325
339
619
619
0
0
7,342
7,427|
||25,019
29,279|
Page 12
## **10 Analysis of net assets between funds**
||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|
||funds|funds|funds|funds|funds|funds|
||31/12/2023|31/12/2023|31/12/2023|31/12/2022|31/12/2022|31/12/2022|
||£|£|£|£|£|£|
|Fixed assets|0|0|0|0|0|0|
|Current assets|14,117|3,944|18,061|15,692|250|15,942|
|Creditors due within one year|(6,602)|0|(6,602)|(7,910)|0|(7,910)|
||7,515|3,944|11,459|7,782|250|8,032|
|**11a Statement of funds 2023**||**Opening**|**Income**|**Direct**|**Core cost**|**Closing**|
|||**Balance**||**expenditure**|**transfers**|**Balance**|
|||**01/01/2023**||||**31/12/2023**|
|**Unrestricted funds**||7,782|39,421|(40,187)|500|7,515|
|**Restricted funds**|||||||
|Publications||250|1,000|(1,250)|0|0|
|Ecclesiart 100||0|10,000|(5,556)|(500)|3,944|
|Events||0|124|(124)|0|0|
|||250|11,124|(6,930)|(500)|3,944|
|**Total Funds**||8,032|50,545|(47,118)|0|11,459|
|**11b Statement of funds 2022**||**Opening**|**Income**|**Direct**|**Core cost**|**Closing**|
|**11b Statement of funds 2022**|**Opening**||**Income**|**Direct**|**Core**|**cost**||**Closing**|
|---|---|---|---|---|---|---|---|---|
||**Balance**|||**expenditure**|**transfers**|||**Balance**|
||**01/01/2022**|||||||**31/12/2022**|
|**Unrestricted funds**|14,929||44,693|(51,840)|||0|7,782|
|**Restricted funds**|||||||||
|Publications||0|250|0|||0|250|
|||0|250|0|||0|250|
|**Total Funds**|14,929||44,943|(51,840)|||0|8,032|
|**12 Debtors and prepayments**|||||**31/12/2023**|||**31/12/2022**|
||||||**£**|||**£**|
|Accrued gift aid recovery||||||4,542||4,979|
|Accrued income|||||||120|0|
|Total||||||4,662||4,979|
|**13 Accrued expenses**|||||**31/12/2023**|||**31/12/2022**|
||||||**£**|||**£**|
|Accounts preparation and Independent examiners fee|||||||800|750|
|Sundry invoices paid late|||||||0|747|
|Total|||||||800|1,497|
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 2023, 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: 21[st] February 2024
Derek Rodwell FCCA
Bennett Verby, 7 St Petersgate, Stockport, Cheshire, SK1 1EB
14