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2022-08-31-accounts

Charity number: 1190396

Discovering Prayer CIO

Trustees’ Report and Financial Statements For the year ended 31 August 2022

Discovering Prayer CIO

Contents of the Financial Statements for the year ended 31 August 2022

Page
Report of the Trustees 1
Report of the Independent Examiner 4
Receipts and Payments Account 5
Statement of Balances 6
Notes to the Financial Statements 7

Discovering Prayer CIO

Report of the Trustees for the year ended 31 August 2022

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 August 2022.

Principal office

Suite 261 266 Banbury Road Oxford OX2 7DL

Status of Charity and Governing Document

Discovering Prayer CIO was registered as a Charitable Incorporated Organisation on 14 July 2020. The organisation was previously incorporated as a private limited company called Discoveringprayer.com Ltd (Company number 09177881) from 15 August 2014 until its dissolution in 2021. The charity registration number is 1190396.

Trustees and Office Bearers

Management of the charity remains with the trustees. The constitution requires a minimum of three trustees and a maximum of 12 to serve at any time.

The trustees who served from the date of registration to the date of this report are: Michelle Eyre Robert Eyre Daniel Heyward Kate Jefferyes Timothy Pottle

Apart from the first charity trustees, every trustee will be appointed for a period of three years by a resolution passed at a trustee meeting. Any person retiring as a charity trustee is then eligible for reappointment.

Objectives

The charity’s objects, as laid out in its governing document, are: ‘To advance or enlighten others about the Christian faith by encouraging people to explore prayer and spirituality in their lives, to deepen their relationship with God, but not limited to:

Vision

Our vision is for everyone to have a joyful and fulfilling relationship with God.

Our goals are to:

1. Help people to deepen their relationship with God through prayer

Many people want to pray, but don’t know how to get started. There is a wealth of experience and guidance available in prayer through the lives of Christian monks and nuns, and we aim to help people benefit from this daily.

Page 1

Discovering Prayer CIO

Report of the Trustees for the year ended 31 August 2022

Vision (continued)

2. Research and teach the best ways to help people learn to pray

We hope to glorify God in our teaching on prayer and that means learning the best, most evidencebased ways that we can help people to flourish in their walk with God. We will continue to develop best practice in researching what we do and teaching those in the church who are keen to learn more about fostering prayer in their communities.

3. Give generously to the worldwide community

We believe that prayer is always linked to action, in our homes, our communities and throughout the world. We pray for others and take action that supports communities that care for those in need.

Activities and achievements

We are delighted to report that, over the course of the year, we:

Future plans

In the year to 31 August 2023, we will seek to help people find peace, strength and deeper communion with God through prayer, even in volatile and challenging circumstances. To do this, we aim to:

Build a transformational new prayer app

Record new guided prayers

Create a new course

Page 2

Discovering Prayer CIO

Report of the Trustees for the year ended 31 August 2022

Future plans (continued)

Introduce more people to the riches of monasticism

Financial review

Results for the year

The financial statements for the year are set out on pages 5 to 8. The Receipts and Payments Account on page 4 reflects a new surplus for the year of £10,345 (2021: £14,397). Total reserves, including restricted funds, amounted to £24,742 (2021: £14,397).

Reserves policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. This currently equates to a working reserve policy of £15,000 which we have met at the yearend.

Thanks

The trustees are immensely grateful for the generosity of the religious communities, trusts, churches and individual donors who funded us during the year, and would specifically like to thank:

We would also like to extend our thanks and appreciation to the volunteers who provide valuable support for Discovering Prayer’s website development, administration, script editing and recordings.

The accounts were approved by the trustees on 5 December 2022 and signed on their behalf by:

Michelle Eyre Trustee

Page 3

Discovering Prayer CIO

Report of the Independent Examiner to the Trustees for the year ended 31 August 2022

I report to the trustees on the accounts of the charity for the year ended 31 August 2022 which are set out on pages 5 to 8.

Respective responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity’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. It is my responsibility to examine the accounts as required and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s statement

My examination is carried out in accordance with the Charities Act 2011. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records.

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 to enable a proper understanding of the accounts to be reached.

Alison Franks CA Director Cornerstone Accounting

11 Erngath Road Bo’ness EH51 9DP

Date: 5 December 2022

Page 4

Discovering Prayer CIO

Receipts and Payments Account For the year ended 31 August 2022

Receipts
Subscriptions
One-off
Annual
Monthly
Bursary
Donations
Personal
Grant income
Fundraising income
Transfer from Discoveringprayer.com Ltd
Total receipts
Payments
Fundraising costs
Marketing and social media costs
Fundraising dinner
Donation collection fees
Charitable activities
Salary costs
Contractor costs
Other staff costs
Personal customer service
Conferences and retreats
Expert Reviewer costs
Recording costs
App design costs
Resources
Travel and subsistence
Insurance
IT and website costs
Equipment costs
Business address
Administration costs
Legal fees
Bank charges
Accounting costs
Independent examiner's costs:
Accounts production
Independent examination
Total payments
Surplus/(deficit) for the year
Transfer between funds
Surplus/(deficit) after transfers
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
2022
funds
funds
Total
£
£
£
600
-
600
7,860
-
7,860
1,549
-
1,549
213
-
213
568
2,593
3,161
43,539
12,858
56,397
-
13,933
13,933
-
-
-
54,329
29,384
83,713
2,303
1,685
3,988
-
720
720
369
-
369
32,274
3,856
36,130
15,524
-
15,524
-
-
-
1,465
-
1,465
442
-
442
-
-
-
663
-
663
-
7,500
7,500
280
-
280
393
-
393
319
-
319
3,491
-
3,491
-
-
-
435
-
435
434
-
434
-
-
-
33
-
33
482
-
482
400
-
400
300
-
300
59,607
13,761
73,368
(5,278)
15,623
10,345
-
-
-
(5,278)
15,623
10,345
21,714
(7,317)
14,397
16,436
8,306
24,742
Unrestricted
Restricted
2021
funds
funds
Total
£
£
£
580
-
580
8,864
-
8,864
1,776
-
1,776
171
-
171
420
-
420
40,000
7,858
47,858
-
-
-
18,843
-
18,843
70,654
7,858
78,512
6,157
-
6,157
-
-
-
329
-
329
33,233
12,775
46,008
-
-
-
947
-
947
1,663
-
1,663
150
-
150
25
2,400
2,425
235
-
235
-
-
-
-
-
-
371
-
371
311
-
311
1,578
-
1,578
760
-
760
400
-
400
45
-
45
2,250
-
2,250
29
-
29
457
-
457
-
-
-
-
-
-
48,940
15,175
64,115
21,714
(7,317)
14,397
-
-
-
21,714
(7,317)
14,397
-
-
21,714
(7,317)
14,397

The notes on pages 7 to 8 form part of these financial statements.

Page 5

Discovering Prayer CIO

Statement of Balances

As at 31 August 2022

Notes
Opening
Surplus
Closing
balance
for year
balance
£
£
£
Cash at bank and in hand
Current account
14,397
10,345
24,742
Total cash at bank and in hand
14,397
10,345
24,742
Represented by:
Unrestricted fund
2
General fund
16,436
16,436
Restricted funds
3
Out of the Cloister fund
-
App fund
8,306
NEW Rhythm of Grace fund
-
8,306
Total funds
24,742
Statement of assets at 31 August 2022
2022
£
Reclaim due from HMRC
-
-
Statement of liabilities at 31 August 2022
2022
£
Accounting and independent examination fees
600
App design fee due
7,500
Charitable donation to Christian Aid (due for 2022)
1,020
PAYE payable
266
Pension payable
247
9,633
2022
Opening
Surplus
Closing
balance
for year
balance
£
£
£
-
14,397
14,397
-
14,397
14,397
21,714
21,714
(7,317)
-
-
(7,317)
14,397
2021
£
887
887
2021
£
600
-
-
-
215
815
2021

The financial statements on pages 5 to 8 were approved by the trustees on 5 December 2022 and signed on their behalf by the undernoted:

Michelle Eyre

Trustee

The notes on pages 7 to 8 form part of these financial statements.

Page 6

Discovering Prayer CIO

Notes to the financial statements

for the year ended 31 August 2021

1. Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention, on a receipts and payments basis and in accordance with the Charities Act 2011. The trustees have had regard to the Charity Commission guidance on public benefit.

Receipts and Payments Account

For the purpose of the Receipts and Payments account as shown on page 5, funds are defined as follows:

Unrestricted funds comprise donations, grants and other income received for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.

2. Unrestricted funds

General fund
Total unrestricted funds
Balance at
1.9.21
£
21,714
21,714
Receipts
£
54,329
54,329
Payments
£
(59,607)
(59,607)
Transfers
£
-
-
Balance at
31.8.22
£
16,436
16,436

Explanation of funds

The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.

3. Restricted funds

Out of the Cloister fund
App fund
NEW Rhythm of Grace fund
Total restricted funds
Balance at
1.9.21
£
(7,317)
-
-
(7,317)
Receipts
£
7,858
16,526
5,000
29,384
Payments
£
(541)
(8,220)
(5,000)
(13,761)
Transfers
£
-
-
-
-
Balance at
31.8.22
£
-
8,306
-
8,306

Explanation of funds

The Out of the Cloister fund represents funds received towards a six-month project to create the 14-Day Prayer Challenge.

The App fund represents funds received towards the development of a new mobile application for guided prayers.

The NEW Rhythm of Grace fund represents funds received towards the production of a new guided prayer resource.

4. Donated facilities and services

We are grateful for the office space at St Andrew’s Church, Linton Road, Oxford, which allows us to be at the heart of this prayerful community. We also acknowledge the contribution of an amazing team of volunteers who contribute to audio design, editorial guidance, bookkeeping as well as our wonderful trustees who contribute their expertise in prayer, website design, finance, HR, marketing and fundraising.

Page 7

Discovering Prayer CIO

Notes to the financial statements

for the year ended 31 August 2021

5. Trustee and related party remuneration and expenses

Michelle Eyre, who is a trustee, is employed by the Charity as Chief Executive. The remuneration paid, including pension costs, in the financial year was £34,070 (2021: £27,539).

There were no remuneration or expenses paid to any of the other trustees or their related parties during the period ending 31 August 2022 (2021: nil), other than the reimbursement of direct costs paid on behalf of the charity.

Page 8