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2023-08-31-accounts

Charity number: 1190396

Discovering Prayer CIO

Trustees’ Report and Financial Statements For the year ended 31 August 2023

Discoverin Pra er CIO g y

Contents of the Financial Statements for the year ended 31 August 2023

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

Discoverin Pra er CIO g y

Report of the Trustees for the year ended 31 August 2023

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 August 2023.

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 during the year 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

Our objects, as laid out in our 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.

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Discoverin Pra er CIO g y

Report of the Trustees for the year ended 31 August 2023

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

Over the course of the year, we are delighted to report that over 2,300 people registered for our new Still Small Voice: 10 Ways to Go Deeper in Prayer course (rated ‘excellent’ by 66% per cent of those who responded to a post-course survey and ‘very good’ by 29 per cent).

Participants learned how to practise Lectio Divina – including slow reading, meditation, contemplation and silence – and Ignatian-inspired imaginative prayer. Asked to give a rating on a scale of 1-10 (where 10 is ‘Strongly Agree’) for the following statements, their average scores were:

Over one hundred individuals wrote to say what a difference the series had made to them, including:

Helena – ‘I have been praying for God to help me with my disbelief. I joined this series for that very reason. I have found your contemplative prayers very useful. Connecting with God in the twenty-first century, particularly, in the midst of everything that is going on, has been a struggle for me. Yet at the core of me, is Jesus. Therefore, I will continue to strive for a deeper understanding. Thank you so much for keeping my curiosity going.’

David – ‘I stumbled on Discovering Prayer at a time when I truly needed God. I wasn’t sure how God spoke or answered prayer. I now understand there is a time and a place for all prayer. I have got more out of this than the three years I have been on this journey. I now know my God is truly alive and listening to me, and me to him.’

Mandy – ‘I found the Still Small Voice series so wonderful. It brought me closer to God and to listen to his voice. Thank you for Discovering Prayer and providing such valuable resources – they are such beautiful treasures.’

We also:

The trustees have had regard to the Charity Commission’s guidance on public benefit and all our activities are undertaken to further the charity’s purposes for that public benefit.

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Discoverin Pra er CIO g y Report of the Trustees for the year ended 31 August 2023

Future plans

In the year to 31 August 2024, we want to help more people find greater peace, strength and communion with God through prayer, even in demanding or difficult circumstances. To achieve this, we are aiming to:

Develop a transformational new prayer app

Record new guided prayers

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 7. The Receipts and Payments Account on page 5 reflects a surplus for the year of £6,296 (2022: £10,345). Total reserves, including restricted funds, amounted to £31,038 (2022: £24,742).

Reserves policy

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months’ unrestricted charitable expenditure. They consider that this will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. We are pleased to report that we have maintained reserves of £21,732 and carried over £9,306 in additional funds for the building and launch of our new app.

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 deep thanks and appreciation to the volunteers who provide invaluable support for Discovering Prayer’s website development, administration, script editing and recordings.

The accounts were approved by the trustees on 29 November 2023 and signed on their behalf by:

Trustee

Michelle Eyre

Page 3

Discoverin Pra er CIO g y

Report of the Independent Examiner to the Trustees for the year ended 31 August 2023

I report to the trustees on the accounts of the charity for the year ended 31 August 2023 which are set out on pages 5 to 7.

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: 29 November 2023

Page 4

Discovering Prayer CIO

Receipts and Payments Account For the year ended 31 August 2023

Receipts
Subscriptions
One-off
Annual
Monthly
Bursary
Donations
Major donors
Diocese and church donations
Personal donors
Gift Aid
Grant income
Fundraising income
Total receipts
Payments
Fundraising costs
Marketing and social media costs
Donation collection fees
Fundraising dinner
Charitable activities
Salary costs
Contractor costs
Other staff costs
Personal customer service
Conferences and retreats
Expert Reviewer costs
Recording costs
App design/development costs
Resources
Travel and subsistence
Insurance
IT and website costs
Equipment costs
Business address
Administration costs
Charitable donation - Christian Aid
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
2023
funds
funds
Total
£
£
£
165
-
165
6,555
-
6,555
1,311
-
1,311
180
-
180
6,643
-
6,643
1,500
-
1,500
124
1,220
1,344
109
-
109
52,220
7,280
59,500
-
-
-
68,807
8,500
77,307
3,777
-
3,777
299
-
299
-
-
-
35,369
-
35,369
14,999
-
14,999
249
-
249
1,100
-
1,100
330
-
330
-
-
-
2,731
-
2,731
-
7,500
7,500
65
-
65
182
-
182
319
-
319
1,415
-
1,415
69
-
69
383
-
383
439
-
439
1,020
-
1,020
57
-
57
108
-
108
300
-
300
300
-
300
63,511
7,500
71,011
5,296
1,000
6,296
-
-
-
5,296
1,000
6,296
16,436
8,306
24,742
21,732
9,306
31,038
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
369
-
369
-
720
720
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

The notes on page 7 form part of these financial statements.

Page 5

Discovering Prayer CIO

Statement of Balances

As at 31 August 2023

Notes
Opening
Surplus
Closing
balance
for year
balance
£
£
£
Cash at bank and in hand
Current account
24,742
6,296
31,038
Total cash at bank and in hand
24,742
6,296
31,038
Represented by:
Unrestricted fund
2
General fund
21,732
21,732
Restricted funds
3
App fund
9,306
9,306
Total funds
31,038
Statement of assets at 31 August 2023
2023
£
Staff salary overpayment
751
Reclaim due from HMRC
339
1,090
Statement of liabilities at 31 August 2023
2023
£
Accounting and independent examination fees
600
Pension payable
247
App design fee due
-
Charitable donation to Christian Aid (due for 2022)
-
PAYE payable
-
847
2023
Opening
Surplus
Closing
balance
for year
balance
£
£
£
14,397
10,345
24,742
14,397
10,345
24,742
16,436
16,436
8,306
8,306
24,742
2022
£
-
-
-
2022
£
600
247
7,500
1,020
266
9,633
2022

The financial statements on pages 5 to 7 were approved by the trustees on 29 November 2023 and signed on their behalf by the undernoted:

Michelle Eyre

Trustee

The notes on page 7 form part of these financial statements.

Page 6

Discovering Prayer CIO

Notes to the Financial Statements

For the year ended 31 August 2023

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
1.9.22
£
16,436
16,436
Receipts
£
68,807
68,807
Payments
£
(63,511)
(63,511)
Balance at
Transfers
31.8.23
£
£
-
21,732
-
21,732

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

App fund
Total restricted funds
Balance at
1.9.22
£
8,306
8,306
Receipts
£
8,500
8,500
Payments
£
(7,500)
(7,500)
Balance at
Transfers
31.8.23
£
£
-
9,306
-
9,306

Explanation of funds

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

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.

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 £34,013 (2022: £34,070).

Robert Eyre, who is a trustee, maintains the website as a volunteer. This represents a gift in kind of £5,000 per annum which the charity would otherwise need to outsource.

There were no remuneration or expenses paid to any of the other trustees or their related parties during the period ending 31 August 2023 (2022: nil), other than the reimbursement of direct costs paid on behalf of the charity.

Page 7