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2023-12-31-accounts

The Charity Registration Number is :- 1191403

Strongpoint

Report and Accounts

31 December 2023

Strongpoint

Report and accounts for the year ended 31 December 2023

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 2023

The Trustees present their Report and Accounts for the year ended 31 December 2023.

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 2023

The following persons served as Trustees during the year ended 31 December 2023 :-

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 Amanda Jayne Cannon Stuart Hann Andrew Latimer June Allport

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 2023

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 with donations of food and clothing.

In principle we aid to give 10% of our income to other charities and community organisations Financially, we have supported the following with regular monthly and one off 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 St Oswalds Hospice - https://www.stoswaldsuk.org/

Globe Cafe - https://www.the-globe.org/

The Globe Café is organised by Friends International and run by Christians who live locally to help overseas students feel more at home in the area. There is a great tradition of welcoming people from all countries and religions to the Globe.

Overseas M10 Missions - https://www.m10.org.uk/

M10 missions is about transforming the lives of young people at home and abroad 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.

AIM - 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 main activities undrtaken during the year to further the charity's purpose for the public benefit

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 2023

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.

We started the year with Sunday services held weekly, in person, at St Ninians Church, Ivy Lane, Low Fell, NE9 6QD.

That arrangement continued until renovation works at Chowdene Chapel were completed in July 2023 and we were able to move back home after over 10 years.

The building repurposing project came at a cost over £300k which was supported by donations and almost all of our reserves but the building now is warm, dry and accessible to all, with a cafe downstairs.

The old chapel is now known as the Strongpoint Centre. We have around 90 regular attenders on Sundays and 10-15 children and are seeing good growth.

In addition, services are live streamed via YouTube.

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 continue to thrive 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. They have their own space downstairs at the Strongpoint Centre

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Having our own building again has opened up many more opportunities for us to benefit the community. We have “drop in” sessions for all on Wednesdays, supporting the “Warm Spaces” initiative https://www.gateshead.gov.uk/article/21164/Warm-Spaces which allows anyone to drop in for hot drinks and food or simply for a warm space and a chat.

Across the week we have over 60s lunches downstairs in the cafe, study groups, we have a Pilates class and various other ideas are currently being explored. We are currently seeking funding for a community hub manager to build up more relationships with local community groups.

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/

Policies are being reviews in 2024 and new policies around reserves, diversity and purchasing are being produced and should be live in May 24.

Safeguarding training sessions are held regularly for all leaders and volunteers as well as trustees.

The trustees' bankers and advisors

4

Strongpoint

Trustees' Annual Report for the year ended 31 December 2023

Bankers

Barclays Bank Plc, North East Counties, Leicester, LE87 2BB

5

Strongpoint

Trustees' Annual Report for the year ended 31 December 2023

Financial review

The charity's financial position at the end of the year ended 31 December 2023

The financial position of the charity at 31 December 2023 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		 2023
£
(237,684)
12,675
-
12,675		 2022
£
67,311
202,692
47,667
250,359

Financial review of the position at the reporting date, 31 December 2023 .

During the year income increased by £15,193, to £125,977 and expenditure increased by £320,188, to £363,661. As a result a deficit for the year of £237,684 was recorded (2022:£67,311 (surplus). At the end of the year, the charity's cash funds were £12,675 (2022: £250,359)

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

6

Strongpoint

Trustees' Annual Report for the year ended 31 December 2023

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 :-

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 22 May 2024.

T Nichol Trustee

7

Strongpoint

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 December 2023

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 2023 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.

8

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 22 May 2024

9

Strongpoint - Statement of Financial Activities for the year ended 31 December 2023

Statement of Financial Activities for the year ended 31 December 2023

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
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
2023
£
67,753
740
68,493
19,176
19,959
39,135
29,358
(219,375)
(190,017)
(190,017)
202,692
12,675		 Current year
Restricted
Funds
2023
£
57,484
-
57,484
-
324,526
324,526
(267,042)
219,375
(47,667)
(47,667)
47,667
-		 Current year
Total Funds
2023
£
125,237
740
125,977
19,176
344,485
363,661
(237,684)
-
(237,684)
(237,684)
250,359
12,675		 Prior Year
Total Funds
2022
£
110,614
170
110,784
5,024
38,449
43,473
67,311
-
67,311
67,311
183,047
250,358

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

10

Strongpoint - Statement of Financial Activities for the year ended 31 December 2023

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activ
B3
Other taxation
B3
Total expenditure
B
B4
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
Net gains on investments
SORP
Ref		 Prior Year
Unrestricted
Funds
2022
£
110,614
-
-
170
-
110,784
5,024
38,449
-
-
-
43,473
-
67,311
-
67,311
67,311
181,406
248,717
 Prior Year
Restricted
Funds
2022
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,641
1,641		 Prior Year
Total Funds
2022
£
110,614
-
-
170
-
110,784
5,024
38,449
-
-
-
43,473
-
67,311
-
67,311
67,311
183,047
250,358

All activities derive from continuing operations 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 2023

Strongpoint - Resources applied in the year ended 31 December 2023

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2023
£
(237,684)
(237,684)		 2022
£
67,311
67,311

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 2023

Movements in revenue and capital funds for the year ended 31 December 2023

Revenue accumulated funds

Accumulated funds brought forward
(From)/To unrestricted revenue funds
Closing revenue funds
Summary of funds
Revenue accumulated funds
Recognised gains and losses before
transfers		 Unrestricted
Funds
2023
£
202,692
29,358
232,050
(219,375)
12,675
Unrestricted
and
Designated funds
2023
£
12,675		 Restricted
Funds
2023
£
47,667
(267,042)
(219,375)
219,375
-
Restricted
Funds
2023
£
-		 Total
Funds
2023
£
250,359
(237,684)
12,675
-
12,675
Total
Funds
2023
£
12,675		 Last year
Total Funds
2022
£
183,047
67,311
250,358
-
250,358
Last Year
Total Funds
2022
£
250,358

The notes attached on pages 18 to 25 form an integral part of these accounts.

13

Strongpoint - Statement of Financial Activities for the year ended 31 December 2023

Strongpoint

Income and Expenditure Account for the year ended 31 December 2023 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/(deficit) for the financial year
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2023
£
113,296
11,941
740
125,977
125,977
343,885
19,176
600
-
363,661
(237,684)
-
(237,684)
(237,684)		 2022
£
102,278
8,336
170
110,784
110,784
37,621
5,024
828
-
43,473
67,311
-
67,311
67,311

All activities derive from continuing operations

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.

14

Strongpoint - Balance Sheet as at 31 December 2023

Note
SORP
Ref
Current assets
B
Debtors
10
B2
Cash at bank and in hand
B4
Total current assets
Net current assets
Creditors: amounts falling due after more
than one year
11
C2
The total net assets of the charity
Net assets
260
12,467
12,727		 2023
£
12,727
12,727
(52)
12,675		 -
250,359
250,359		 2022
£
250,359
250,359
-
250,359

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
15
D2
-
Unrestricted Funds
Unrestricted Revenue Funds
15
D3
12,675
Total charity funds		 47,667
-
202,692
12,675
12,675		 47,667
202,692
250,359

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.

----- Start of picture text -----
C Suddes
Trustee
Approved by the board of trustees on 22 May 2024
----- End of picture text -----

The notes attached on pages 18 to 25 form an integral part of these accounts.

15

Strongpoint

Cash Flow Statement for the year ended 31 December 2023

Cash flows from operating activities
Cash flows from investing activities
Interest received
Cash flows from financing activities
Net cash provided by operating activities as shown below		 2023
£
(238,632)
740		 2022
£
67,141
170
Net cash provided by financing activities
C
Overall cash provided by all activities
Cash movements
Change in cash and cash equivalents from activities in the
year ended 31 December 2023
Cash and cash equivalents at 1 January 2023
Cash at bank and in hand less overdrafts at 31 December		 -
(237,892)
(237,892)
250,359
12,467		 -
67,311
67,311
-
67,311

16

Strongpoint

Cash Flow Statement for the year ended 31 December 2023 Strongpoint

Cash Flow Statement for the year ended 31 December 2023 - Continued

Reconciliation of net income to net cash flow from operating activities

Net income as shown in the Statement of Financial Activities
Adjustments for :-
Write downs of investments
Net unrealised losses on investment assets
Dividends, interest and rents from investments
Decrease in debtors
Increase in creditors, excluding loans
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash in hand at for the year ended 31 December 2023
Total cash and cash equivalents		 (237,684)
-
-
(740)
(260)
52
(238,632)
2023
£
12,467
12,467		 67,311
-
-
(170)
-
-
67,141
2022
£
250,360
250,360

17

Strongpoint

Cash Flow Statement for the year ended 31 December 2023

Strongpoint

Cash Flow Statement for the year ended 31 December 2023 - Continued

Cash
Total
Analysis of change in net debt		 At start
of year
250,359
250,359		 Cash
Flows and
(237,892)
(237,892)		 At end
of year
12,467
12,467

18

Strongpoint

Notes to the Accounts for the year ended 31 December 2023

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.

19

Strongpoint

Notes to the Accounts for the year ended 31 December 2023

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 6.

Pensions - defined contribution schemes

The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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.

20

Strongpoint

Notes to the Accounts for the year ended 31 December 2023 5 Net surplus before tax in the financial year

es to the Accounts for the year ended 31 December 2023
Net surplus before tax in the financial year
2023 2022
£ £
The net surplus before tax in the financial year is stated after charging:-
Pension costs 111 847

6 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.

7 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		 2023
£
10,255
-
111
10,366
2023
1
1
e year was:-
1
1		 2022
£
-
17
847
864
2022
1
1
1
1

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

8 Defined contribution pension schemes

The charity operates a defined contribution pension scheme, the costs of which are shown above.

Any liabilites and assets associated with the scheme are shown under debtors and creditors.

9 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.

10 Debtors

Other debtors

2023 2022
£ £
260 -

21

Strongpoint

Notes to the Accounts for the year ended 31 December 2023

11 Creditors: amounts falling due after one year

2023 2022
£ £
52 -
2023
2022
£
£
 2023
2022
£
£
PAYE, NIC VAT and other taxes
52
12 Revaluation reserve
Current year
Current year
Current year
Current year
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
2023
2023
£
£
£
At 1 January 2023
-
-
-
Transfers in the year
219,375
-
219,375
At 31 December 2023
219,375
-
219,375
13 Income and Expenditure account summary
2023
£
At 1 January 2023
250,358
Surplus after tax for the year
(237,684)
At 31 December 2023
12,674
14 Particulars of how particular funds are represented by assets and liabilities
At 31 December 2023
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
Current Assets
12,727
-
-
Current Liabilities
(52)
-
-
12,675
-
-
At 1 January 2023
Unrestricted
Designated
Restricted
funds
funds
funds
£
£
£
Current Assets
202,692
-
47,667
202,692
-
47,667
15 Change in total funds over the year as shown in Note 14 , analysed by individual funds
Funds brought
forward from
2022
Movement in
funds in 2023
See Note 16
£
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
202,692
29,358
(219,375)
Total unrestricted and designated funds
202,692
29,358
(219,375)
Restricted funds:-
Chapel Restoration and Repair Fund
47,667
(267,042)
219,375
Total restricted funds
47,667
(267,042)
219,375
Total charity funds
250,359
(237,684)
-
Transfers
between
funds in 2023		 52 -

22

Strongpoint

Notes to the Accounts for the year ended 31 December 2023

16 Analysis of movements in funds over the year as shown in Note 15

Income
Expenditure
2023
2023
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
68,493
(39,135)
Restricted funds:-
Chapel Restoration and Repair Fund
57,483
(324,525)
125,977
(363,661)
Details of transfers between funds
To Restricted Revenue Funds
Net transfers
From Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for
and fixed asset funds'. "
The transfers shown in note 15 above are:-		 Other
Gains &
Losses
2023
£
-
-
-
capital grants		 Movement
Movement
in funds
in funds
2023
2023
£
£
29,358
29,358
(267,042)
(267,042)
(237,684)
(237,684)
2023
2022
£
£
(219,375)
-
219,375
-
(219,375)
-

17 Details of transfers between funds

18 The purposes for which the funds as detailed in note 15 are held by the

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.

19 Ultimate controlling party

The charity is under the control of its trustees.

23

Strongpoint

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

29
Donations, Grants and Legacies
Donations and gifts from individuals
30
Investment income
Bank Interest Receivable
Total investment income
A4
Refunds from HMRC on gift aided donations
Total donations and gifts from
individuals
Special appeals
Chapel Renovation and Renewal Fund
Donations
Stewardship		 Current year
Unrestricted
Funds
2023
£
11,941
51,409
4,403
-
-
67,753
Current year
Unrestricted
Funds
2023
£
740
740		 Current year
Restricted
Funds
2023
£
-
4,030
-
2,976
50,478
57,484
Current year
Restricted
Funds
2023
£
-
-		 Current year
Total Funds
2023
£
11,941
55,436
4,403
2,976
50,478
125,234
Current year
Total Funds
2023
£
740
740		 Prior Year
Total Funds
2022
£
8,336
32,580
4,000
3,160
62,538
110,614
Prior Year
Total Funds
2022
£
170
170

24

Strongpoint

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

31 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
32
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
Support costs for charitable activities
Catering
Marketing and advertising of
charitable services
Safeguarding		 Current year
Unrestricted
Funds
2023
£
10,255
-
111
49
6,441
661
115
175
1,552
-
19,359		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
324,526
324,526		 Current year
Total Funds
2023
£
10,255
-
111
49
6,441
661
115
175
1,552
324,526
343,885		 Prior Year
Total Funds
2022
£
-
17
847
829
3,895
396
298
241
5,452
19,672
31,647
Current Year
Premises Expenses
Administrative overheads
Equipment,repairs,expenses and maintenance
Stationery and printing
Cleaning and waste management
Light heat and power
Premises repairs, renewals and
maintenance
Liabilty and contents insurance
Membership subscriptions
Hire of equipment
Telephone, fax and internet
Equipment expenses
Software licences and expenses
Venue Hire
Training and development
Sundry expenses
Information and publications		 Current year
Unrestricted
Funds
2023
£
2,900
6,002
329
793
509
207
35
-
998
1,719
1,578
-
1,197
727
989		 Current year
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Current year
Total Funds
2023
£
2,900
6,002
329
793
509
207
35
-
998
1,719
1,578
-
1,197
727
989		 Prior Year
Total Funds
2022
£
5,150
719
70
-
521
-
217
658
-
1,448
1,181
21
-
438
550
Professional fees paid to advisors other than the auditor or examiner
-
-
484
-
Financial costs
39
-
Support costs before reallocation
18,506
-
Bank charges
Accountancy fees other than
examination or audit fees
Other legal and professional		 -
25
484
-
39
-
18,506
10,998
32
Support costs for charitable activities
Current Year Current year
Current year
Current year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
Premises Expenses 2023
2023
2023
2022
£
£
£
£
Venue Hire 2,900
-
2,900
5,150
Light heat and power 6,002
-
6,002
719
Cleaning and waste management 329
-
329
70
Premises repairs, renewals and
maintenance		 793
-
793
-
Administrative overheads
Telephone, fax and internet 509
-
509
521
Stationery and printing 207
-
207
-
Membership subscriptions 35
-
35
217
Equipment expenses -
-
-
658
Hire of equipment 998
-
998
-
Software licences and expenses 1,719
-
1,719
1,448
Liabilty and contents insurance 1,578
-
1,578
1,181
Sundry expenses -
-
-
21
Information and publications 1,197
-
1,197
-
Equipment,repairs,expenses and maintenance 727
-
727
438
Training and development 989
-
989
550
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than
examination or audit fees		 -
-
-
25
Other legal and professional 484
-
484
-
Financial costs
Bank charges 39
-
39
-
Support costs before reallocation 18,506
-
18,506
10,998

25

Strongpoint

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

Less support costs reallocated to specific activities
To costs of raising funds
(18,506)
-
Total support costs - Current Year
-
-
The basis of allocation of costs between activities is described under accounting policies		 (18,506)
-		 (5,024)
5,974
-
(5,024)
-

All the expenditure in the prior year was unrestricted. Administrative overheads

The basis of allocation of costs between activities is described under accounting policies

33 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2023
£
600
600		 Current year
Restricted
Funds
2023
£
-
-		 Current year
Total Funds
2023
£
600
600		 Prior Year
Total Funds
2022
£
828
828

All the expenditure in the prior year was unrestricted.

34 Total Charitable expenditure

Current Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
All the expenditure in the prior year was unrestricted.
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2		 Current year
Unrestricted
Funds
2023
£
19,359
-
600
19,959
Prior Year
Unrestricted
Funds
2022
£
31,647
5,974
828
38,449		 Current year
Restricted
Funds
2023
£
324,526
-
-
324,526
Prior Year
Restricted
Funds
2022
£
-
-
-
-		 Current year
Total Funds
2023
£
343,885
-
600
344,485
Prior Year
Total Funds
2022
£
31,647
5,974
828
38,449		 Prior Year
Total Funds
2022
£
31,647
5,974
828
38,449

26

Strongpoint

Detailed analysis of income and expenditure for the year ended 31 December 2023 as required by the SORP 2015

35 Expenditure on raising funds and costs of investment management

Current Year
Costs of staging fundraising events
Reallocated from support costs
Total fundraising costs
B1		 Current year
Unrestricted
Funds
2023
£
670
18,506
19,176		 Current year
Restricted
Funds
2023
£
-
-
-		 Current year
Prior Year
Total Funds
Total Funds
2023
2022
£
£
670
-
18,506
5,024
19,176
5,024

All the expenditure in the prior year was unrestricted.

27