The Charity Registration Number is :- 1191403
Strongpoint
Report and Accounts 31 December 2022
## **Strongpoint**
## **Report and accounts for the year ended 31 December 2022**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||6|
|**Independent Accountant's Report**||7|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||9|
|Statement of Financial Activities - Prior Year statement||10|
|Movements in funds||12|
|Revenue Funds||12|
|Fixed Asset funds||12|
|Income and Expenditure account||13|
|**Balance sheet**||14|
|**Cash flow statement**||15|
|**Notes to the accounts**||18|
## **Strongpoint**
## **Trustees' Annual Report for the year ended 31 December 2022**
The Trustees present their Report and Accounts for the year ended 31 December 2022.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is Strongpoint.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1191403.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
The governing document is dated 22 September 2020
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address of the charity is:-**
660 Durham Road Low Fell, Gateshead Tyne and Wear, NE9 6JA
## **The Trustees in office on the date the report was approved were:-**
Terence Stuart Nichol Christopher David Suddes Amanda Jayne Cannon Stuart Hann Andrew Latimer June Allport
1
## **Strongpoint**
**Trustees' Annual Report for the year ended 31 December 2022**
## **The following persons served as Trustees during the year ended 31 December 2022 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
Terence Stuart Nichol Christopher David Suddes (appointed 01/07/2022) Amanda Jayne Cannon Stuart Hann Andrew Latimer June Allport Doreen Oliver (retired 31/12/2022)
All the trustees are also members of the charity.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
1) To advance the Christian faith for the benefit of the people of Gateshead and surrounding area through: A) The provision of Christian worship and teaching. B) Expressions of practical care and support that promote spiritual, physical, and mental health and wellbeing for families and inviduals irrespective of their background. 2) To further such other purposes being exclusively charitable according to the laws of England and Wales as the trustees from time to time may think.
## _**The main activities undertaken in relation to those purposes during the year.**_
The main activities during the year were made up of Christian outreach, partnering other charities at home and overseas. Online and in person church worship. Genral Charitable purposes. Religious activities. Other Charitable purposes.
2
## **Strongpoint**
## **Trustees' Annual Report for the year ended 31 December 2022**
_**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
The main activities during the year were made up of Christian outreach, partnering other charities at home and overseas. Online and in person church worship. General Charitable purposes. Religious activities. Other Charitable purposes. We partner with several charitable organisations both by financial giving and supporting specific appeals – for example we collected childrens winter clothing to send to Syria via Samara’s Aid (https://www.samarasaidappeal.org) and groceries for Gateshead food bank (https://gateshead.foodbank.org.uk) Financially, we have supported the following with regular donations – Mighty Oaks Gateshead – coffee charity delivering free hot drinks from a mobile coffee bar around Gateshead Handcrafted - Handcrafted aims to empower those who have been disadvantaged or faced social exclusion due to crime, alcohol or substance abuse, poor mental or physical health, unemployment, or having experienced abuse or been in the care system. https://handcrafted.org.uk Children’s Cancer North - https://childrenscancernorth.org.uk Oasis Community Housing - https://www.oasiscommunityhousing.org Overseas we supported a childrens charity, Liv Village in Grahamstown, South Africa with a gift of £860 to fund a shower and some food supplies. The LIV model is long term cluster foster care, where children have a sense of belonging in a supportive community. They place orphaned and vulnerable children in a family environment where all their needs are met by taking a holistic approach to physical, emotional and spiritual healing. Additionally we supported M10 missions with a £400 gift. M10 missions is about transforming the lives of young people whilst extending a service of love to those living in extreme poverty in Mexico. 10 training sessions locally and then 10 days practically putting that training into action; building houses, serving the homeless, running activities for children, engaging with teens in rehab centres and experiencing a culture second to none. Echoes international, a missionary organisation, were gifted £250 https://www.echoesinternational.org.uk And we continue to support Africa Inland Mission in mission work in Africa with a gift of £125 per month helping to fund a missionary - https://eu.aimint.org/about/
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
3
## **Strongpoint**
**Trustees' Annual Report for the year ended 31 December 2022**
## **The main achievements and performance of the charity during the year.**
Strongpoint seeks to present the gospel of Jesus Christ through services both in person, online, and various other activities. After a year almost exclusively online, from January 2022 our Sunday services were held weekly, in person, at St Ninians Church, Ivy Lane, Low Fell, NE9 6QD. That arrangement will continue until renovation works at Chowdene Chapel are completed, late Spring 2023. We have around 75 regular attenders on Sundays and 12 children. In addition, services were live streamed via YouTube. In total in 2022 our YouTube channel had 12559 views and has 165 subscribers. Together with our social media presence on most major platforms we have recognised that the future of church will look very different. Some people prefer to take part online in real time or later in the week. Strongpoint Kids was established for our younger members, with a part time worker and a team of volunteers putting together a structured programme of fun bible based activities. The children take part in the first part of our Sunday service too, with songs and music, joining the band once a month to make “joyful noise” too. A small group of young adults meet occasionally around coffee for chat and activities and house groups take place in homes and coffee shops. Prayer groups meet weekly in person and there is an electronic prayer group too. Our Christmas Carol Service was very successful. The service included Christmas Carols and a message on the true meaning of Christmas, followed by seasonal refreshments. We had visitors from the local community as well as from further afield. In late December we had a Christmas Fayre to raise funds to contribute to the major renovation works to Chowdene Chapel. Those works will complete in the late Spring of 2023 and the venue will be repurposed to become a vibrant community hub to serve the whole community.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
A number of our church members continue to have an active involvement with various organisations in the local area. We currently have members working on a voluntary basis with Safe Families for Children, Gateshead Food Bank and the Globe Cafe for overseas students. One Friday per month we have “Coffee Café Catchup” at St Ninians where people of all ages can get together for breakfast and chat. This event provides a relaxed way for “non churched” people to come along
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The trustees are recruited and appointed by the existing trustees and the necessary training and induction is given prior to commencement. This includes Safeguarding training and familarisation with other policies. Policies are in place and can be found on the website at https://chowdene.church/policies/
Safeguarding training sessions are held regularly for all leaders and volunteers as well as trustees.
## _**The trustees' bankers and advisors**_
Bankers
Barclays Bank Plc, North East Counties, Leicester, LE87 2BB
4
## **Strongpoint**
## **Trustees' Annual Report for the year ended 31 December 2022**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 December 2022**_
The financial position of the charity at 31 December 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for
the general purposes of the charity
**Net income**|**2022**
**£**
67,311
202,692
47,668
250,360|**2021**
**£**
183,048
181,406
1,642
183,048|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 December 2022 .**_
During the year income reduced by £87,382, to £110,784 and expenditure increased by £28,355, to £43,473. As a result a surplus for the year of £67,311 was recorded (2021:£183,048). At the end of the year, the charity's cash funds were £250,359 (2021: £183,048)
## _**Policies on reserves.**_
The property of the Charity, whatever its source, shall be used for furthering the objects of the Charity and no other purpose.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Mr J R Mills FCCA
Member of The Association of Chartered Certified Accountants
B3 Kingfisher House Team Valley Gateshead Tyne and Wear NE11 0JQ
5
## **Strongpoint**
## **Trustees' Annual Report for the year ended 31 December 2022**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 1 June 2023.
T Nichol Trustee
6
## **Strongpoint**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2022**
I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 25 for the year ended 31 December 2022 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 6, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
7
## **Strongpoint**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
**Signed:-**
Mr J R Mills FCCA - Independent Examiner
The Association of Chartered Certified Accountants
B3 Kingfisher House Team Valley Gateshead Tyne and Wear NE11 0JQ
This report was signed on 1 June 2023
8
## **Strongpoint - Statement of Financial Activities for the year ended 31 December 2022**
## _**Statement of Financial Activities for the year ended 31 December 2022**_
|**Income & Endowments from:**
Donations & Legacies
A1
Investments
A4
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**A-B-C**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
44,916
170
**45,086**
10,998
12,803
**23,801**
**21,285**
**21,285**
**21,285**
181,406
**202,691**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
65,698
-
**65,698**
-
19,672
**19,672**
**46,026**
**46,026**
**46,026**
1,642
**47,668**|**Current year**
**Total Funds**
**2022**
**£**
**110,614**
**170**
**110,784**
**10,998**
**32,475**
**43,473**
**67,311**
**67,311**
**67,311**
**183,048**
**250,359**|**Prior Year**
**Total Funds**
**2021**
**£**
198,163
3
**198,166**
5,024
10,094
**15,118**
**183,048**
**183,048**
**183,048**
-
**183,048**|
|---|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
9
## **Strongpoint - Statement of Financial Activities for the year ended 31 December 2022**
|**Income & Endowments from:**
Donations & Legacies
A1
Investments
A4
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2021**
**£**
198,163
3
198,166
5,024
10,094
**15,118**
183,048
-
183,048
**183,048**
-
**183,048**
|**Prior Year**
**Restricted**
**Funds**
**2021**
**£**
-
-
-
-
-
**-**
-
-
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2021**
**£**
**198,163**
**3**
**198,166**
**5,024**
**10,094**
**15,118**
183,048
**-**
183,048
**183,048**
**-**
**183,048**|
|---|---|---|---|
**All activities derive from continuing operations**
**The notes attached on pages 18 to 25 form an integral part of these accounts.**
10
## **Strongpoint - Statement of Financial Activities for the year ended 31 December 2022**
## **Strongpoint - Resources applied in the year ended 31 December 2022**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2022**
**£**
67,311
**67,311**|**2021**
**£**
183,048
**183,048**|
|---|---|---|
**The notes attached on pages 18 to 25 form an integral part of these accounts.**
11
## **Strongpoint - Statement of Financial Activities for the year ended 31 December 2022**
## **Movements in revenue and capital funds for the year ended 31 December 2022**
## **Revenue accumulated funds**
|Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before
transfers|**Unrestricted**
**Funds**
**2022**
**£**
181,406
21,285
**202,691**
**202,691**
**Unrestricted**
**and**
**Designated funds**
**2022**
**£**
202,691|**Restricted**
**Funds**
**2022**
**£**
1,642
46,026
**47,668**
**47,668**
**Restricted**
**Funds**
**2022**
**£**
47,668|**Total**
**Funds**
**2022**
**£**
183,048
67,311
**250,359**
**250,359**
**Total**
**Funds**
**2022**
**£**
**250,359**|**Last year**
**Total Funds**
**2021**
**£**
**-**
183,048
**183,048**
**183,048**
**Last Year**
**Total Funds**
**2021**
**£**
183,048|
|---|---|---|---|---|
**The notes attached on pages 18 to 25 form an integral part of these accounts.**
12
## **Strongpoint - Statement of Financial Activities for the year ended 31 December 2022**
## **Strongpoint**
**Income and Expenditure Account for the year ended 31 December 2022 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Refunds from HMRC on gift aided donations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Fundraising costs
Governance costs
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2022**
**£**
102,278
8,336
170
**110,784**
**110,784**
31,647
10,998
828
-
**43,473**
**67,311**
-
**67,311**
**67,311**|**2021**
**£**
184,732
13,431
3
**198,166**
**198,166**
8,057
5,024
2,037
-
**15,118**
**183,048**
-
**183,048**
**183,048**|
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 18 to 25 form an integral part of these accounts.**
13
## **Strongpoint - Balance Sheet as at 31 December 2022**
|Note
**SORP**
**Ref**
**2022**
**£**
**Current assets**
B
Cash at bank and in hand
B4
250,359
183,048
**Net current assets**
250,359
**The total net assets of the charity**
**250,359**
**Restricted funds**
Restricted Revenue Funds
10
D2
47,668
1,642
47,668
**Unrestricted Funds**
Unrestricted Revenue Funds
10
D3
202,691
181,406
202,691
**Total charity funds**
**250,359**
**The total net assets of the charity are funded by the funds of the charity, as follows:-**|**2021**
**£**
183,048
**183,048**
1,642
181,406
**183,048**|
|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
C Suddes Trustee Approved by the board of trustees on 1 June 2023
**The notes attached on pages 18 to 25 form an integral part of these accounts.**
14
## **Strongpoint**
## **Cash Flow Statement for the year ended 31 December 2022**
|**Cash flows from operating activities**
**_Cash flows from investing activities_**
Interest received
**Overall cash provided by all activities**
**Cash movements**
Change in cash and cash equivalents from activities in the
year ended 31 December 2022
Cash and cash equivalents at 1 January 2022
**Cash at bank and in hand less overdrafts at 31 December**
Net cash provided by operating activities as shown below|**2022**
**£**
67,141
170
**67,311**
67,311
183,048
**250,359**|**2021**
**£**
183,045
3
**183,048**
183,048
-
**183,048**|
|---|---|---|
15
## **Strongpoint**
## **Cash Flow Statement for the year ended 31 December 2022**
## **Strongpoint**
## **Cash Flow Statement for the year ended 31 December 2022 - Continued**
## **Reconciliation of net income to net cash flow from operating activities**
|Net income as shown in the Statement of Financial Activities
**_Adjustments for :-_**
Dividends, interest and rents from investments
**Net cash provided by operating activities**
**Analysis of cash and cash equivalents**
Cash in hand at for the year ended 31 December 2022
**Total cash and cash equivalents**|67,311
(170)
**67,141**
**2022**
**£**
250,359
**250,359**|183,048
(3)
**183,045**
**2021**
**£**
183,048
**183,048**|
|---|---|---|
16
## **Strongpoint**
**Cash Flow Statement for the year ended 31 December 2022**
## **Strongpoint**
**Cash Flow Statement for the year ended 31 December 2022 - Continued**
|Cash
**Total**
**Analysis of change in net debt**|**_At start_**
**_of year_**
183,048
183,048|**_Cash_**
**_Flows and_**
67,311
67,311|**_At end_**
**_of year_**
250,359
250,359|
|---|---|---|---|
17
## **Strongpoint**
## **Notes to the Accounts for the year ended 31 December 2022**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 December 2023, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
The trustees are adopting a risk management approach which includes regular assessments of all perceived risks faced by the charity. Significant risks are dealt with as a matter of priority and discussed at board meetings.
## **Nature of income**
Gross income represents the value of donations and grant funding provided to the charity.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
18
## **Strongpoint**
## **Notes to the Accounts for the year ended 31 December 2022**
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note 5.
## **Financial instruments including cash and bank balances**
Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no Designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
19
## **Strongpoint**
## **Notes to the Accounts for the year ended 31 December 2022 5 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity had 20 Volunteers who donated their own time to stewarding events.
The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
## **6 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
Employer's contribution to defined benefit pension schemes
**Total salaries, wages and related costs**
**_Numbers of full time employees or full time equivalents_**
The average number of total staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was
**_The estimated equivalent number of full time staff deployed in different activities in th_**
Engaged on charitable activities
**_The estimated full time equivalent number of all staff employed as above_**|**2022**
**£**
-
17
847
**864**
**2022**
**-**
**-**
**_e year was:-_**
**-**
**-**|**2021**
**£**
520
-
-
**520**
**2021**
1
1
1
1|
|---|---|---|
- **7 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
|**8**
**Income and Expenditure account summary**
**At 1 January 2022**
Surplus after tax for the year
**At 31 December 2022**|**2022**
**£**
183,048
67,311
**250,359**|**2021**
**£**
-
183,048
**183,048**|
|---|---|---|
20
## **Strongpoint**
## **Notes to the Accounts for the year ended 31 December 2022**
**9 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 December 2022**
**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Current Assets
202,691
-
47,668
**202,691**
**-**
**47,668**
**At 1 January 2022**
**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Current Assets
181,406
-
1,642
**181,406**
**-**
**1,642**
**10 Change in total funds over the year as shown in Note 9 , analysed by individual funds**
**Funds brought**
**forward from**
**2021**
**Movement in**
**funds in 2022**
**See Note 11**
**£**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
181,406
21,285
**-**
**Total unrestricted and designated funds**
**181,406**
**21,285**
**-**
**_Restricted funds:-_**
Chapel Restoration and Repair Fund
1,642
46,026
-
**Total restricted funds**
**1,642**
**46,026**
**-**
**Total charity funds**
**183,048**
**67,311**
**-**
**11 Analysis of movements in funds over the year as shown in Note 10**
**Other**
**Income**
**Expenditure**
**Gains &**
**Losses**
**2022**
**2022**
**2022**
**£**
**£**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
45,086
(23,801)
-
**_Restricted funds:-_**
Chapel Restoration and Repair Fund
65,698
(19,672)
-
**110,784**
**(43,473)**
**-**
**Transfers**
**between**
**funds in 2022**|**Total**
**Funds**
**£**
**250,359**
**250,359**
**Total**
**Funds**
**£**
**183,048**
**183,048**
**Funds carried**
**forward to**
**2023**
**£**
**202,691**
**202,691**
**47,668**
**47,668**
**250,359**
**Movement**
**in funds**
**2022**
**£**
**21,285**
**46,026**
**67,311**|
|---|---|
21
## **Strongpoint**
## **Notes to the Accounts for the year ended 31 December 2022**
**12 The purposes for which the funds**
_**Unrestricted and designated funds:-**_ Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. _**Restricted funds:-**_ Chapel Restoration and Repair Fund These funds are held for the restoration and repairs to the Chapel, and are restricted for this sole purpose. -
## **13 Ultimate controlling party**
The charity is under the control of its trustees.
22
## **Strongpoint**
**Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
|**14**
**Donations, Grants and Legacies**
**Donations and gifts from individuals**
**Total Donations, Grants and Legacies**
**Total Donations, Grants**
**and Legacies**
**A1**
**15 Investment income**
Bank Interest Receivable
**Total investment income**
**A4**
Refunds from HMRC on gift aided donations
Small donations individually less than £1000
**Total donations and gifts from**
**individuals**
Special appeals
Chapel Renovation and Renewal Fund
Donations
Stewardship|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
-
8,336
32,580
4,000
-
-
**44,916**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
-
-
-
3,160
62,538
**65,698**|**Current year**
**Total Funds**
**2022**
**£**
**-**
**8,336**
**32,580**
**4,000**
**3,160**
**62,538**
**110,614**|**Prior Year**
**Total Funds**
**2021**
**£**
212
13,431
-
-
-
184,520
**198,163**
**198,163**
**Prior Year**
**Total Funds**
**2021**
**£**
3
**3**|
|---|---|---|---|---|
||||||
||**44,916**
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
170
**170**|**65,698**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**110,614**
**Current year**
**Total Funds**
**2022**
**£**
**170**
**170**||
23
## **Strongpoint**
**Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015**
## **16 Expenditure on charitable activities - Direct spending**
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
-
-
17
-
847
-
829
-
3,895
-
396
-
298
-
241
-
5,452
-
-
19,672
**Total direct spending**
**B2a**
**11,975**
**19,672**
**17**
**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**2022**
**£**
**£**
**_Premises Expenses_**
5,150
-
719
-
70
-
**_Administrative overheads_**
521
-
-
-
217
-
658
-
1,448
-
1,181
-
21
-
438
-
550
-
**_Professional fees paid to advisors other than the auditor or examiner_**
25
-
**Support costs before reallocation**
**10,998**
**-**
**_Less support costs reallocated to specific activities_**
To costs of raising funds
(10,998)
-
The basis of allocation of costs between activities is described under accounting policies
Equipment,repairs,expenses and maintenance
Accountancy fees other than
examination or audit fees
Chapel renovation fees
Defined benefit pension costs -
charitable activities
Charitable giving to other
Employers' NI - Charitable
Gross wages and salaries -
charitable activities
Pastoral Care
Children's work
Stationery and printing
Cleaning and waste management
Light heat and power
**Support costs for charitable activities**
Liabilty and contents insurance
Membership subscriptions
Telephone, fax and internet
Equipment expenses
Software licences and expenses
Venue Hire
Training and development
Catering
Marketing and advertising of
charitable services
Sundry expenses
Safeguarding|**Current year**
**Total Funds**
**2022**
**£**
**-**
**17**
**847**
**829**
**3,895**
**396**
**298**
**241**
**5,452**
**19,672**
**31,647**
**Current year**
**Total Funds**
**2022**
**£**
**5,150**
**719**
**70**
**521**
**-**
**217**
**658**
**1,448**
**1,181**
**21**
**438**
**550**
**25**
**10,998**
**(10,998)**|**Prior Year**
**Total Funds**
**2021**
**£**
**520**
**-**
**-**
**-**
**7,255**
**-**
**257**
**25**
**-**
**-**
**8,057**
**Prior Year**
**Total Funds**
**2021**
**£**
**-**
**367**
**-**
**96**
**212**
**45**
**2,244**
**-**
**1,058**
**164**
**838**
**-**
**-**
**5,024**
**(5,024)**
**(5,024)**
**-**|
|---|---|---|
24
## **Strongpoint**
**Detailed analysis of income and expenditure for the year ended 31 December 2022 as required by the SORP 2015**
## _**Administrative overheads**_
The basis of allocation of costs between activities is described under accounting policies
## **18 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**
All the expenditure in the prior year was unrestricted.
**19 Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
All the expenditure in the prior year was unrestricted.
**_Prior Year_**
Total direct spending
**B2a**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
828
**828**
**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
11,975
828
**12,803**
**Prior Year**
**Unrestricted**
**Funds**
**2021**
**£**
8,057
2,037
**10,094**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2022**
**£**
19,672
-
**19,672**
**Prior Year**
**Restricted**
**Funds**
**2021**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2022**
**£**
**828**
**828**
**Current year**
**Total Funds**
**2022**
**£**
**31,647**
**828**
**32,475**
**Prior Year**
**Total Funds**
**2021**
**£**
**8,057**
**2,037**
**10,094**|**Prior Year**
**Total Funds**
**2021**
**£**
**2,037**
**2,037**
**Prior Year**
**Total Funds**
**2021**
**£**
**8,057**
**2,037**
**10,094**|
|---|---|---|---|---|
## **20 Expenditure on raising funds and costs of investment management**
|**_Current Year_**
Reallocated from support costs
**Total fundraising costs**
**B1**|**Current year**
**Unrestricted**
**Funds**
**2022**
**£**
10,998
**10,998**|**Current year**
**Restricted**
**Funds**
**2022**
**£**
-
**-**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2022**
**2021**
**£**
**£**
**10,998**
**5,024**
**10,998**
**5,024**|
|---|---|---|---|
All the expenditure in the prior year was unrestricted.
25