THE MARYLEBONE CHRISTIAN CHARITY CIO
Charity Number 1189690
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023
CONTENTS
| Page | |
|---|---|
| Reference and administrative details of the CIO, its trustees and advisers | 1 |
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 3 |
| Statement of Receipts and Payments | 4 |
| Statement of Assets and Liabilities | 5 |
| Notes to the Financial Statements | 6-9 |
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CIO, ITS TRUSTEES AND ADVISERS
| Trustees | Jonathan Lewis |
|---|---|
| Michael Sharp | |
| Lucy Tice | |
| Suze Arulogun | |
| Honor Truong | |
| John Steven Wyatt | |
| Charity registered number | 1189690 |
| Registered Address | Brecon House |
| The Close | |
| N20 8PJ | |
| Independent Examiner | Simple Support Solutions |
| 4 Acomb Close | |
| Morpeth | |
| NE61 2YH | |
| Bankers | NatWest Bank |
| 14 The Broadway | |
| London | |
| N22 6DS |
Appointed 01 June 2020 Appointed 17 July 2023 Appointed 11 May 2023 Appointed 11 May 2023 Appointed 10 May 2023 Appointed 01 June 2020
TRUSTEES’ ANNUAL REPORT
Public benefit statement
In setting our objectives and planning our activities, our trustees have given consideration to the Charity Commission's general guidance on public benefit, in particular, the advancement of the Christian faith through the production of evangelistic resources in order to train Christians to grow in their understanding of the Christian faith and how to share it with others.
Objectives and Principal Activities
The CIO's objective is to advance the Christian faith, by making property and funding available to evangelical churches, charities or organisations in accordance with its statement of faith. It operates independently of any denomination in order to ensure donations made by evangelical Christians continue to be used for the purpose for which they were given.
Activities in the year involved opening the bank account and talking to potential donors about what the charity does and how it works. Income only began to be received in December 2022, when the bank account was opened.
Achievement and Performance
The priority this year has been setting up and establishing the Marylebone Christian Charity as a viable CIO. We have focussed on the following areas:
-
Appointing additional trustees
-
Opening a United Kingdom bank account
-
Developing a clear vision of how we will spend funds
-
Approaching potential donors and showing them how they can give
Financial Review
The CIO's statement of receipts and payments shows a net surplus of £34,416 as at 28 FEBRUARY 2023. Unrestricted receipts for the year equated to £34,488 and unrestricted payments were £72. There are currently no restricted funds.
Going Concern
The Trustees are satisfied that the Charity is a going concern and do not know of any uncertainties regarding the organisation's ability to continue operating as a going concern
Reserves Policy
The CIO held £34,416 in unrestricted funds at the end of February 2023. It is the trustees' intention to hold unrestricted reserves equal to two months of operating costs, however, to date there are no operating costs. The trustees will also continually review the reserves balance to ensure that excessive funds are not held without any identifiable reason or purpose.
INDEPENDENT EXAMINER’S REPORT
I report to the charity trustees on my examination of the accounts of the Marylebone Christian Charity for the year ended 28 February 2023.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act;
-
the accounts did not accord with the accounting records;
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ashleigh Martin (B.Com) Simple Support Solutions Ltd 4 Acomb Close Morpeth NE61 2YH
STATEMENT OF RECEIPTS AND PAYMENTS
| Note | 2023 | 2022 | |||
|---|---|---|---|---|---|
| £ | £ | ||||
| Receipts | |||||
| Donations | 2 | 34,488 | - | ||
| Total | 34,488 | - | |||
| Payments | |||||
| Raisingfunds | 3 | 72 | - | ||
| Total | 72 | - | |||
| Net movement in funds | 34,416 | - | |||
| Reconciliation of funds: | |||||
| Total funds brought forward | - | - | |||
| Net movement in funds | 34,416 | - | |||
| Total funds carried forward | 34,416 | - | |||
Signed on behalf of the trustees on 14th December 2023
……………………. …………………… Jonathan Lewis (Chair) Michael Sharp (Trustee)
STATEMENT OF ASSETS AND LIABILITIES
As the accounts are prepared on a cash basis, in line with the Charity Commission thresholds, there is no formal Balance Sheet or Statement of Financial Position. Instead a statement of assets and liabilities is outlined to give an indication of the charity's assets at year end. As the charity has no fixed assets, the only asset is cash at bank and in hand.
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Current assets | |||||
| Cash at bank and in hand | 34,416 | - | |||
| Total current assets | 34,416 | - |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023
Fund Accounting
The CIO's unrestricted general fund is available for use at the discretion of the trustees in furtherance of the general objectives of the CIO and which have not been designated for other purposes. At present there are no restricted funds.
Expenditure
Expenditure is recognised on a cash basis when payments have been made through the bank account. Expenditure on charitable activities is incurred on directly undertaking the activities which further the CIO's objectives, as well as any associated support costs.
Irrecoverable VAT
As a registered charity, The Marylebone Christian Charity CIO is generally not liable to tax on its surplus or capital gains. It is not, however, exempt from the value added tax. Irrecoverable value added tax is included in the cost of those items to which it relates.
Income
All income is recognised on a cash basis, once the money has been paid into the bank account. These accounts have been prepared on the receipts and payments basis, in accordance with the Charity Commission's requirements.
Going concern
The financial statements have been prepared on the going concern basis. The trustees are mindful of the need to prepare realistic budgets and then closely monitor actual financial performance of the planned activities. The trustees have taken into account all information that could reasonably be expected to be available and consider that there are no material uncertainties related to events or conditions that may cast significant doubt upon the CIO's ability to continue as a going concern.
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023
(CONTINUED)
| Note 2 - Receipts | Note 2 - Receipts | Note 2 - Receipts | Note 2 - Receipts | ||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | ||||
| Analysis of receipts | |||||
| Donations | 34,487 | - | |||
| Total | 34,487 | - | |||
| Total Receipts | 34,487 | - | |||
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023 (CONTINUED)
| Note 3 - Payments | Note 3 - Payments | Note 3 - Payments | Note 3 - Payments | ||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| £ | £ | ||||
| Analysis ofpayments | |||||
| 3 Payments on raising funds: | |||||
| Website and business cards | 72 | - | |||
| Totalpayments on raising funds | 72 | - | |||
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023
(CONTINUED)
Note 4 - Members’ Liability
The CIO's members are the trustees and undertake to contribute to the assets of the CIO in the event of it being wound up while they are members, or within one year after they cease to be a member, such amount as may be required, not exceeding £1, for the payment of debts and liabilities contracted before they cease to become members. There is currently no debt outstanding secured by an express charge on any of the assets of the CIO.
Note 5 - Trustees’ Remuneration and Expenses
During the year, no trustees received any remuneration or other benefits. During the year, no trustees received any reimbursement of expenses.
Note 6 - Related Party Transactions
During the year, donations from trustees totalled £5,912.