ANNUAL
REPORT
GREAT LIGHT
CHURCH
2023
Prepared By:
MARILYN
FRIMPONG
info@glclondon.church
+44 (0)207 0017700
www.glclondon.church

## **Great Light Church Annual Operations Report Year ended 31[st] December 2023** 

The trustees present their report and the financial statements of the charity for the year ended 31[st] December 2023. 

|**Reference and administrative**|**details**|
|---|---|
|**Registered charity name**|Great Light Church Limited|
|**Charity Registration number**|1193487|
|**Company Number**|09915575|
|**Principle Office**|57 Skylines Village,|
||Limehabour,|
||London|
||E14 9TS|
|**The Trustees**|<br>Mrs Adebimpe Ogunleye|
||Mr Taye Oyelekan|
||Mr Hafis Joel Raji|
||Mrs MAKU, Jane Adesuyi|
|**Auditor**|<br>Wensky Services|
||Chartered accountant|
||9 Airdrie Close|
||Hayes|
||UB4 9SR|
|**Bank**|<br>Barclays Bank PLC|
||Leicester|
||LE87 2BB|





## **Structure, Governance and Management** 

## **Governing Document** 

**The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited guarantee, as defined by the Companies Act of 2006.** 

## **Risk management** 

**The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.** 

## **WHO WE ARE:** 

Great Light Church, formerly RCCG Great Light Connections is a dynamic, multicultural church based in London Canary Wharf. Founded in December 2010 by Pastor Opeolu Awolesi, GLC was formally registered with the charity commission on the 23 May 2012. 

## **OUR MISSION** 

"Our mission is to spread the gospel of Christ Jesus, making it accessible and relatable to all, rooted in Matthew 6:33: 'But seek ye first the kingdom of God, and His righteousness; and all these things shall be added unto you.' We are committed to prioritizing God's kingdom in all we do, influencing society in alignment with His purpose, expanding His kingdom both in reach and numbers, and enforcing the kingdom agenda through the power of prayer." 

## **OUR VISION** 

**Our vision is to transform our communities both locally and globally by supporting and developing individuals to be the best version of themselves.** 

## **Our 5 Ps:** 

People 

**Every individual is precious, and Jesus’ sacrifice shows your worth. We are committed to nurturing meaningful relationships and positively impacting each other’s lives.** 

## Purpose 

**God has a unique purpose for everyone. As you seek Him, you’ll uncover the reason for your existence. We are dedicated to guiding you in discovering and fulfilling that purpose.** 

## Power 

**We believe in the transformative power of the Holy Spirit, who empowers us each day. Through His strength, we can influence and change the world.** 

## Prayer 

**Prayer is our foundation—without it, we lack power. Everything we do is rooted in prayer, knowing it connects us to God’s will and strength.** 



## Praise 

## **We praise God to acknowledge His greatness, power, and presence in our lives. Praise invites God into our midst, as He dwells in the atmosphere of worship.** 

## **OUR OBJECTIVES** 

## **Our primary objective is to advance the Christian faith globally and alleviate poverty by:** 

- Providing a platform for members and followers to grow and develop in their faith and personal lives. 

- Creating an environment where individuals can cultivate a personal relationship with God. 

- Promoting active involvement in community development and fostering a sense of social responsibility. 

- Encouraging members to utilize available resources and opportunities to achieve their life goals. 

- Facilitating interaction among members to leverage networking opportunities for mutual growth and success. 

The church has been able to achieve these objectives to a level by depending predominately on volunteers but as the church operations become larger, it’s become more important to have full-time staff to manage the charity operations on daily basis. This is due to the need for effectiveness and efficiency in order to maximise opportunities and manage resources to achieve the charity’s main goals. 

## **Weekly Activities** 

Weekly gatherings designed to bring the community together, provide teaching about the Christian faith, and empower volunteers to exercise their faith practically in service to others – both within the church and beyond the four walls of the church. 

- Tuesday Watchmen Meetings – A dedicated weekly time for prayer and intercession, covering the needs of our church, the local community, and the entire UK. We invite personal prayer requests during this time and have witnessed countless testimonies as a result. These online meetings are accessible to everyone, ensuring broad participation. Additionally, prayer is offered during our Sunday services, with an anonymous prayer booth available for confidential support. At GLC, prayer is a foundational pillar that has sustained and strengthened us throughout this season. 

- Wednesday Midweek (Plug-in) – Plug-in is our midweek service. We have online teaching groups which has boosted the interactivity of our midweek services and allowed us to engage those that otherwise would not attend a physical service. 

- Thursday choir (I92 Worship) rehearsal – The worship team meets for weekly rehearsals. Furthermore, the Plug-in Teacher’s group also meets for a weekly review on Thursday evenings where they plan, train, and prepare to teach the weekly Plugin sessions. 



- Sunday Worship Services – Every Sunday at 10:00 am, we begin with a workers and volunteers meeting. Our main Sunday service follows at 11:00 am, available both in person and online via YouTube. At the same time, the children’s church, Surge, offers a hybrid service, with options for in-person attendance and participation via Zoom. 

- Counselling support, which is open to the community, is available throughout the week. So, no matter the situation, access is available to book a session with a life coach, pastor or minister for counsel or prayer. These sessions are offered both virtually and in person and can be booked via our website. 

## **Attendance/Viewership** 

GLC continues to offer hybrid services. Please see below culmination of both viewership and statistics of physical attendance. 

Image A shows our average attendance per Sunday throughout 2022 verse 2023. There weren’t huge changes in attendance although attendance was higher on average in 2023. 


**----- Start of picture text -----**<br>
Average church attendance at GLC<br>90<br>80<br>70<br>60<br>50<br>40<br>30<br>20<br>10<br>0<br>Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec<br>Attendance 2022 Attendance 2023<br>**----- End of picture text -----**<br>


(image a) 

The data (in image b) shows a 20% decrease in viewership from 2022 to 2023. This decline may be attributed to the increase in people returning to physical church attendance post-COVID. After the pandemic, many individuals continued to attend online services exclusively, and this trend may still be influencing current attendance patterns. 




(image b) 

## **Education & Discipleship at GLC** 

## **Believers’ Class** 

Our foundational class for new believers has restarted due to an influx of new members this year. This class serves as a vital introduction to the Christian faith, providing essential guidance and support for those beginning their spiritual journey. 

## **Plug-in** 

Plug-in, our interactive Bible study group, continues to meet online. In a bid to increase engagement we shifted plug-in back to in person on Sundays before church as it was prior to the pandemic. 

## **Prayer Ministry** 

Prayer is at the heart of GLC's mission, serving as a vital source of strength and unity within our community. Our prayer team, GLC Watchmen, meets weekly online to intercede for both the local community and the nation, offering a space for anyone seeking prayer. Additionally, every Sunday after church, we provide a confidential prayer booth where individuals can receive personal prayer and support. 

## **Children and Youth Groups** 

## **Surge Children’s Ministry** 

The Surge Children's Ministry continues to thrive, adopting a hybrid model post-lockdown. We now offer both in-person and online sessions, which has been especially beneficial for families living farther away or for those within our diaspora. Sessions are divided into ageappropriate groups, and parents are required to log in with their children for safety and greater insight into the spiritual development of their kids. Our in-person children’s church runs concurrently with the 11 am service, ensuring families can worship together. 

## **Surge Teens** 



Though the Youth Ministry remains a central focus for GLC, we currently face challenges with limited participation. In the meantime, we’ve partnered with Young Life, a Christian charity dedicated to engaging local teens. Through this partnership, we’ve supported a girls’ football club, raised funds to send local girls to youth camp, and signed an agreement to launch a local youth club in the near future. 

--- 

## **Church in a Year: 2023-2024 at GLC** 

## **January** 

We began the year with our annual thanksgiving service to usher in the year as well as share the vision for the year ahead. We had our first wedding and held a session for people that had just immigrated to the UK, to help them better assimilate and get settled in the UK. Our regular services carried on as usual and we rounded off the month with our Holy Spirit weekend. 

## **February** 

February was our "Month of Unity”," focused on strengthening families, relationships and connections within the congregation. We hosted our monthly podcast series (Beyond the Pulpit) with focused panel discussions around love and relationships, followed by an interactive Q&A session. We also held our first church hangout for kids and adults alike. We visited a local arcade for an evening of games and food. It was a time to invite friends and others from the local community to bond and fellowship. 

## **March** 

We began March with our uplifting monthly communion service, setting the tone for a month filled with spiritual growth and community engagement. Pastor launched an exciting 18-day Bible study, extending the invitation to both the local community and friends, fostering deeper connections. In honour of International Women's Month, we hosted a powerful live audience podcast discussion exploring the role of women in society, which sparked engaging dialogue and was very well-received. To celebrate Mother’s Day, we held a special service featuring an inspiring panel of mothers who shared their heartfelt journeys through different stages of motherhood—an event that resonated deeply with everyone present. We closed the month with a meaningful Vigil, drawing us closer in faith and reflection. 

## **April** 

April was a time of reflection and celebration as we commemorated Easter, which marks the death and resurrection of Jesus Christ. We began the month with a 7-day period of prayer and fasting, setting a spiritual tone. Our regular communion service and weekly meetings continued as usual. We observed Good Friday with a solemn service and joyfully concluded the weekend with an uplifting Easter Sunday celebration. 

## **May** 

In May, we joyfully celebrated our 12th anniversary as a church, reflecting on and giving thanks for God's faithfulness. We commemorated the occasion with a free worship concert 



( _Adorar_ ) dedicated to expressing our gratitude. We also hosted a _Beyond the Pulpit_ session focusing on men’s mental health and wellbeing. To cap off the month, we held a special Children’s Day service where the kids took over Sunday worship. They performed songs, delivered a sermon, and enjoyed a lively party. Additionally, we were excited to acquire an extra floor for our expanding children’s church, providing them with a dedicated space separate from the adults. 

## **June** 

At GLC we believe in manifesting out faith with action. So in June we held a Faithwork’s conference June brought fun and fellowship with a post-service games afternoon that welcomed people from the wider community, offering a relaxed and engaging way to connect with those who may not typically attend church. We also celebrated Father’s Day with the Men of the Church leading an interactive service and panel discussion. 

## **July** 

We did not hold our annual Health Week in July this year due to a lack of resource availability. We just held a games afternoon to socialise as a community. 

## **August** 

In August, we centred our efforts on growth and development during our "Month of Distinction." YPC hosted free training sessions on a range of topics including Finance, Business Innovation, Entrepreneurship, Excel, Data Analytics, and more. These sessions featured both internal and external speakers who shared valuable insights to equip our congregation for success. Additionally, we launched the GLC, which has significantly boosted congregational engagement. 

## **September** 

September was a quieter month after a busy summer, with no special events outside of our usual Sunday services. This downtime allowed us to rest and recharge. 

## **October** 

October marks the beginning of our annual volunteer cycle. Each year, members are opportune to serve in a department for a one-year term. During this time, we reflect on the past year and prepare for a new season of service, with training and vision-sharing sessions in November. 

## **November** 

November was a quieter month, but we hosted a powerful worship event, _"The Worshipper,"_ and a dedicated night of prayer. Additionally, we launched our "Warm Winters" outreach, distributing care packs to those in need within the local community. We also began collecting toys for donation to the children’s ward at Darren Valley Hospital. 

## **December** 

December is always a special time at GLC as we celebrate Christmas, a cornerstone of our Christian faith. This year, we enjoyed a vibrant array of events, including an outdoor community carol service, a toy drive to gather Christmas gifts for Darren Valley Hospital, and a donation campaign to create care packs for the homeless. We concluded the season with 



our "5 Nights of Grace"—a powerful series of vigils leading up to the new year. It was a joyful end to a wonderful year, and usher in the new. 

## **GLC Church Offerings KEY:** 

## **Pre-marital Class** 

A series of classes designed for singles to help them make informed choices in selecting a life partner. The course also provides a deeper understanding of what to expect in marriage, laying a solid foundation for future relationships. 

## **Spark** 

A ministry focused on enriching marriages by keeping the spark alive. Through seminars, retreats, fun activities and a community network, Spark helps couples maintain vibrant and thriving marriages Godly marriages. 

## **The Community** 

The Community is a ministry dedicated to empowering singles to thrive in all areas of life, including their careers, relationships, and business ventures. It promotes personal growth and influence while helping individuals build lasting relationships with like-minded peers. 

## **Plug-in** 

A session of topical life issues taught and discussed from a Christian perspective. This session, unlike services, allows for interactivity and questioning and is a key form of learning for most members at GLC. 

## **Surge** 

Is the name of the Children’s ministry at Great Light Church. We are committed to fostering a safe, loving, and Christ-centred environment for all children involved in our ministry. The surge church caters from ages 3 -16. 

**Membership Class** – A class held every couple of months for new joiners to be taught the vision and to find out about GLC and whether they would like to make it their home base. They are given a minister and informed of the different volunteering opportunities and offerings available as a church member. 

## **YPC** 

Young Professionals Connect (YPC) is a social enterprise that aims to provide a platform for young professionals to connect, and create networking and learning opportunities that will support progression into senior leadership positions 

## **GLC Pearls** 

Pearls is the women’s ministry at GLC, offering support through prayer, training, and relationship counselling. It also provides pre- and post-natal assistance, helping women confidently navigate different stages of life with compassion and guidance. 

## **Adorar** 

An annual worship concert celebrating the church's anniversary and God’s faithfulness. This 



event includes performances by choir members and guest ministers, with plans for even larger celebrations in the future. 

## **Faith Works** 

A mission-driven initiative aimed at putting faith into action through charitable works. The GLC Volunteers Network facilitates this outreach, alongside a special conference to remind participants that faith without action is incomplete. 

## **Warm Winters** 

An outreach initiative providing care packs with essential supplies to London’s homeless and rough sleepers during the winter months. 

## **Believers’ Class** 

A foundational six-week course for new believers, guiding them through the core principles of the Christian faith and supporting their spiritual journey. 



**REGISTERED CHARITY NO: 1193487 Company number 09915575** 

# **REPORT OF THE TRUSTEES AND** 

# **FINANCIAL STATEMENTS** 

**FOR THE YEAR ENDED 31 DECEMBER 2023** 

**GREAT LIGHT CHURCH LTD** 

**57 Skyline Village Limeharbour Canary Wharf LONDON E14 9** 



|**CONTENTS**||
|---|---|
||Page|
|Trustees statement|1 to 6|
|Independent examiner's report|7|
|Statement of financial activities|8|
|Balance sheet|9|
|Notes to the financial statements|10 -51|





## **REDEEMED CHRISTIAN CHURCH OF GOD, GREAT LIGHT CONNECTION** 

## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023** 

The trustees present their reports with the financial Statements of the charity for the year ended 31 December 2023.The trustees have adopted the provisions of the statement of recommended practice (SORP) Accounting and Reporting by Charities' issued in March 2005. 

## **CHARITY INFORMATION,REFERENCE AND ADMINISTRATIVE DETAILS** 

## **Registered Charity Number** : 1147413 

## **Registered Company Number:** 09915575 

**Address: 57** Skyline Village 

Limeharbour London E14 9TS 

**Trustees:** Mrs Adebimpe Ogunleye 

Mr Hafis Joel Raji ADERIN, Adetunji Babatunde MAKU, Jane Adesuyi 

**Secretary:** MAKU, Jane Adesuyi 

**Bankers:** Barclays Bank PLC Leicester LE87 2BB 

The Management Committee presents its reports and accounts of the company for the year ended 31st Dec 2023. The accounts comply with the current statutory requirements, the requirements of the organisation’s Memorandum and Articles of Association, and the Statement of Recommended Practice ‘Accounting and Reporting by Charities 2005’. This report is a Directors’ Report required by S234 of the Companies Act 2006. All voting members of the Management Committee are directors. 

## **Structure, Governance and Management** 

The Company incorporated as a Company Limited by Guarantee on the 14th Dec 2015. 

It is a ‘Not for Profit’ organisation. The Company was established under a Memorandum of Association which established the objects and powers of the company is governed under its Articles of Association. It registered as a charity on 1st Januray 2012. In the event of the company being wound up members are required to contribute an amount not exceeding £1. 

## **Public Benefit** 

The Charity trustees have compiled with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers or duties. This is particularly important in ensuring that projects undertaken will provide a public benefit to the community served by the charity. 

## **Governing document** 

The charity is controlled by governing document and a deed of trust, and constitutes a limited company, limited guarantee, as defined by the Companies Act of 2006. 

1 



## **Risk Management** 

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. 

The Management Committee have a target level of unrestricted reserves of three months of core activity, approximately £10,000. 

## **Objective and Aims** 

Our primary objective is to advance the Christian faith worldwide in accordance and the relief of poverty by: 

- Encouraging and providing developmental platform for its members and followers. 

- Providing an enabling environment for people to develop personal relationship with God 

- Encouraging individuals to be involved in community development and uphold social responsibilities. 

- Encouraging members to maximise available resources and opportunities to achieve their life Goals. 

- Encouraging interaction among members to leverage on networking opportunities 

The church has been able to achieve these objectives to a level by depending predominately on volunteers but as the church operations become larger, it’s become more important to have full-time staff to manage the charity operations on daily basis. This is due to the need for effectiveness and efficiency in order to maximise opportunities and manage resources to achieve the charity’s main goals. 

## **Directors** 

The directors of the company (Management Committee), who are also the trustees under the Charities Act, who served during the year end and to date were: 

Mrs Adebimpe Ogunleye 

Mr Taye Oyelekan Mr Hafis Joel Raji 

Mrs MAKU, Jane Adesuyi 

## **ON BEHALF OF THE BOARD:** 

**…………………………………………….. A. Ogunleye Trustee Date:………………………………..** 

2 



## **GREAT LIGHT CHURCH LTD** 

## **FINANCIAL STATEMENTS FOR YEAR ENDED 31 DECEMBER 2023** 

## **INDEPENDENT EXAMINER'S REPORT** 

We report on the financial statements for the year ended 31 Decemebr, 2023 which are set out on previous pages. 

## **Respective responsibilities** 

The charity's trustees is responsible for the preparation of the financial statements, and consider that the a requirement of Section 43(2) of the Charities Act 1993 (the Act) does not apply.   It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under Section 43(7)(b) of the Act, whether particular matters have come to my attention. 

## **Basis of Independent Examiner's Report** 

Our examination was carried out in accordance with the General Directions of the Charity Commissioners. 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 financial statements, and seeking explanations concerning any 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 financial statements. 

## **Independent Examiner's Statement** 

In connection with my examination of the accounts, nothing came to my attention which gave me cause to believe otherwise than that the financial statements accord with the accounting records of the charity, a that those records satisfied the requirements of the Act.   I am not aware of any matter to which attention should be drawn in order to enable a proper understanding of the financial statements to be reached. 

30/09/24 Signed by the Independent Examiner: …………………………………………...                date: 

## **WENSKY SERVICES** 

(Accountants & Management Consultancy) 9 AIRDRIE CLOSE HAYES London UB4 9SR 

2 



|Charity Name: GREAT LIGHT CHURCH|Charity Name: GREAT LIGHT CHURCH|CharityNo|1147413|1147413||
|---|---|---|---|---|---|
|||CompanyNo|9915575|||
|Annualaccountsforthe period||||||
|Period start date|**01/01/2023**|**To**|Period end<br>date|**31/12/2023**||



## **Section A   Statement of financial activities (including summary income and expenditure account)** 

|Guidance Note<br>S01<br>S02<br>S03<br>S04<br>S05<br>S06<br>S07<br>**Expenditure (Notes 6)**<br>**Expenditure on:**<br>S08<br>S09<br>S10<br>S11<br>S12<br>S13<br>Tax payable<br>S14<br>S15<br>Net gains/(losses) on<br>investments<br>S16<br>S17<br>**Extraordinary items**<br>S18<br>S19<br>S20<br>Other gains/(losses)<br>S21<br>S22<br>**_Reconciliation of_**<br>**_funds:_**<br>S23<br>S24<br>Total funds brought forward<br>Gains and losses on revaluation of fixed assets for the<br>charity’s own use<br>Charitable activities<br>Separate material expense item<br>**_Total funds carried forward_**<br>**_Total_**<br>**Net income/(expenditure) after tax**<br>**before investment gains/(losses)**<br>**Net income/(expenditure)**<br>**Transfers between funds**<br>**_Total_**<br>**Recommended categories by activity**<br>**Income (Note 3)**<br>**Income and endowments from:**<br>Charitable activities<br>Other trading activities<br>**_Net movement in funds_**<br>**Other recognised** **gains/(losses):**<br>**Net income/(expenditure) before tax for**<br>**the reporting period**<br>Raising funds<br>Separate material item of income<br>Other<br>Other<br>Donations and legacies<br>Investments|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**£**<br>**£**<br>**£**<br>F01<br>F02<br>F03|**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>F04<br>F05|**Total funds**<br>**Prior year**<br>**funds**<br>**£**<br>**£**<br>F04<br>F05|
|---|---|---|---|---|---|
||278,392|15,437|-|293,829|213,710|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|1,206|
||-|-|-|-|-|
||236|-|-|236|13|
||278,628|15,437|-|294,065|214,929|
|||||||
||145,634|5,634|-|151,268|107,626|
||31,686|13,500|-|45,186|35,894|
||62,750|-|-|62,750|48,885|
||21,954|-|-|21,954|11,589|
||262,025|19,134|-|281,159|203,994|
|||||||
||16,603|3,697<br>-|-|12,906|10,935|
||-|-|-|-|-|
||16,603|3,697<br>-|-|12,906|10,935|
||-|-|-|-|-|
||16,603|3,697<br>-|-|12,906|10,935|
||-|-|-|-||
||-|-|-|-|-|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||16,603|3,697<br>-|-|12,906|10,935|
|||||||
||22,722|15,903|-|38,625|27,690|
||39,325|12,206|-|51,531|38,625|



3 



Charity Name: GREAT LIGHT CHURCH L Charity No 1147413 Company No 9915575 

|**Section B**<br>**Balance**|**sheet**|||||
|---|---|---|---|---|---|
|Guidance Note<br>**Fixed assets**<br>**Intangible assets**<br>**(Note 15)**<br>B01<br>**Tangible assets**<br>**(Note 14)**<br>B02<br>**Heritage assets**<br>**(Note 16)**<br>B03<br>**Investments**<br>**(Note 17)**<br>B04<br>**_Total fixed assets_**<br>B05<br>**Current assets**<br>**Stocks**<br>**(Note 18)**<br>B06<br>**Debtors**<br>**(Note 19)**<br>B07<br>**Investments**<br>**(Note 17.4)**<br>B08<br>**Cash at bank and in hand  (Note 24)**<br>B09<br>**_Total current assets_**<br>B10<br>**Creditors: amounts falling due within**<br>**one year              (Note 20)**<br>B11<br>**_Net current assets/(liabilities)_**<br>B12<br>**_Total assets less current liabilities_**<br>B13<br>**Creditors: amounts falling due after**<br>**one year                (Note 20)**<br>B14<br>**Provisions for liabilities**<br>B15<br>**_Total net assets or liabilities_**<br>B16<br>**Funds of the Charity**<br>**Endowment funds (Note 27)**<br>B17<br>**Restricted income funds (Note 27)**<br>B18<br>**Unrestricted funds**<br>B19<br>**Revaluation reserve**<br>B20<br>**Fair value reserve**<br>B21<br>**_Total funds_**<br>B22|**Unrestricted**<br>**funds**<br>**£**<br>F01|**Restricted**<br>**income funds**<br>**£**<br>F02|**Endowment**<br>**funds**<br>**Total this**<br>**year**<br>**£**<br>**£**<br>F03<br>F04||**Total last**<br>**year**<br>**£**<br>F05|
||-|-|-|-|-|
||36,020|-|-|36,020|28,340|
||-|-|-|-|-|
||-|-|-|-|-|
||36,020|-|-|36,020|28,340|
|||||||
||-|-|-|-|-|
||2,491|-|-|2,491|2,250|
||-|-|-|-|-|
||35,490|-|-|35,490|18,617|
||37,981|-|-|37,981|20,867|
|||||||
||22,470|-|-|22,470|10,582|
|||||||
||15,511|-|-|15,511|10,285|
|||||||
||51,531|-|**-**|51,531|38,625|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
||51,531|-|-|51,531|38,625|
|||||||
||-|||-|-|
|||12,206||12,206|15,903|
||39,325||-|39,325|22,722|
|||||-||
|||||||
||39,325|12,206|-|51,531|38,625|



_**The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.**_ 

_**The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.**_ 

_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ 

CC17a (Excel) 

4 



_**The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.**_ 

## _**These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.**_ 

|Signed by one or two trustees/directors on behalf of all the<br>trustees/directors<br>Signature of director authenticating accounts being sent to Companies<br>House|Print Name|Date of<br>approval<br>dd/mm/yyyy|
|---|---|---|
||||
||||
||||
||Signature|Date<br>dd/mm/yyyy|
||||
|||**Print name**|



5 



## **Section C** 

## **Notes to the accounts** 

## Note 1 **Basis of preparation** 

## _**This section should be completed by all charities** ._ 

## **1.1 Basis of accounting** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared in accordance with: 

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with* ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* ü the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 

- and with the Charities Act 2011. 

The charity constitutes a public benefit entity as defined by FRS 102.* 

* -Tick as appropriate 

## **1.2  Going concern** 

_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ 

An explanation as to those factors that support the conclusion that the charity is a going concern; 

N/A 

Disclosure of any uncertainties that make the going concern assumption doubtful; 

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. 

## **1.3 Change of accounting policy** 

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note {  }. 

Yes* ü * -Tick as appropriate No* ü _**Please disclose: (i) the nature of the change in accounting policy; (ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and**_ 

6 



_**(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.**_ 

## **1.4 Changes to accounting estimates** 

|**1.4 Changes to accounting estimates**|**1.4 Changes to accounting estimates**|**1.4 Changes to accounting estimates**|
|---|---|---|
|No changes to accountingestimates have occurred in the reporting period (3.46 FRS102 SORP).|||
|Yes*<br>No*|ü|* -Tick as appropriate|
||ü||



## _**Please disclose:**_ 

_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ 

## **1.5 Material prior year errors** 

|**1.5 Material prior**|**year errors**|**year errors**|
|---|---|---|
|No materialpriory|ear error have been identified in the reporting period(3.47 FRS102 SORP).||
|Yes*<br>No*|ü|* -Tick as appropriate|
||ü||



## _**Please disclose:**_ 

_**(i) the nature of the prior period error; (ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and (iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ 

7 



|**Section C**||**Notes to the accounts**|**(cont)**||
|---|---|---|---|---|
|**Note 2**<br>**Accounting policies**|||||
|**_This standard list of accounting_**|**_policies has been applied by the charity except for those deleted.  Where a different or_**||||
|**_additional policy has been adopted then this is_**||**_detailed in the box below._**|||
|**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**|||||
|**PRACTICE**|||||
|**Please provide a description**|N/A||||
|**of the nature of each change in**|||||
|**accounting policy**|||||
|**_Reconciliation of funds per previous GAAP to funds determined under FRS 102_**|||||
||**Start of period**|**End of**<br>**period**|||
||**£**|**£**|||
|**Fund balances as previously**<br>**stated**|**_38625_**|**_38625_**|||
|**_Adjustments:_**||**_-2531_**|||
|**Fund balance as restated**|**_38625_**|**_36094_**|||
|**_Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102_**|||||
|||**End of**|||
|||**£**|||
|**Net income/(expenditure) as previously stated**||**_27690_**|||
|**_Adjustments:_**||**_10935_**|||
|**Previous period net income/(expenditure) as**<br>**restated**||**_38625_**|||



8 



|**Section C**<br>**Notes to the accounts**<br>|**(cont)**|**(cont)**|**(cont)**|
|---|---|---|---|
|**Recognition of income**<br>These are included in the Statement of Financial Activities (SoFA) when:<br>•<br>the charity becomes entitled to the resources;<br>•<br>it is more likely than not that the trustees will receive the resources;<br>•<br>the monetary value can be measured with sufficient reliability.<br>Grants and donations are only included in the SoFA when the general income recognition<br>criteria are met (5.10 to 5.12 FRS102 SORP).<br>Gift Aid receivable is included in income when there is a valid declaration from the donor.<br>Any Gift Aid amount recovered on a donation is considered to be part of that gift and is<br>treated as an addition to the same fund as the initial donation unless the donor or the<br>terms of the appeal have specified otherwise.<br>There has been no offsetting of assets and liabilities, or income and expenses, unless<br>required or permitted by the FRS 102 SORP or FRS 102.<br>Donated services and facilities are included in the SOFA when received at the value of the<br>gift to the charity provided the value of the gift can be measured reliably.<br>**Offsetting**<br>**Grants and donations**<br>**Note 2**<br>**Accounting policies**<br>This is only included in the SoFA once the charity has provided the related goods or<br>services or met the performance related conditions.<br>The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the<br>fair value of those gifts at the time of their receipt and they are recognised on receipt.  In<br>the reporting period in which the stocks are distributed, they are recognised as an expense<br>at the carrying amount of the stocks at distribution.<br>Donated goods for resale are measured at fair value on initial recognition, which is the<br>expected proceeds from sale less the expected costs of sale, and recognised in 'Income<br>from other trading activities' with the corresponding stock recognised in the balance sheet.<br>On its sale the value of stock is charged against 'Income from other trading activities' and<br>the proceeds from  sale are also recognised as 'Income from other trading activities'.<br>Goods donated for on-going use by the charity are recognised as tangible fixed assets and<br>included in the SoFA as incoming resources when receivable.<br>Donated goods are measured at fair value (the amount for which the asset could be<br>exchanged) unless impractical to do so.<br>**Government grants**<br>The charity has received government grants in the reporting period<br>**Legacies**<br>**Tax reclaims on**<br>**donations and gifts**<br>Legacies are included in the SOFA when receipt is probable, that is, when there has been<br>grant of probate, the executors have established that there are sufficient assets in the<br>estate and any conditions attached to the legacy are either within the control of the charity<br>or have been met.<br>The charity has incurred expenditure on support costs.<br>Donated services and facilities that are consumed immediately are recognised as income<br>with an equivalent amount recognised as an expense under the appropriate heading in the<br>SOFA.<br>**Volunteer help**<br>The value of any voluntary help received is not included in the accounts but is described in<br>the trustees’ annual report.<br>**Donated services and**<br>**facilities**<br>**Contractual income and**<br>**performance related**<br>**grants**<br>Gifts in kind for use by the charity are included in the SoFA as income from donations when<br>receivable.<br>**Support costs**<br>**2.2 INCOME**<br>**Donated goods**<br>In the case of performance related grants, income must only be recognised to the extent<br>that the charity has provided the specified goods or services as entitlement to the grant<br>only occurs when the performance related conditions are met (5.16 FRS 102 SORP).|Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|



9 



|**Grants with performance**<br>**conditions**<br>**2.4 ASSETS**<br>They are valued at cost.<br>They are valued at cost.<br>The charity has intangible fixed assets, that is, non-monetary assets that do not have<br>physical substance but are identifiable and are controlled by the charity through custody or<br>legal rights.  The amortisation rates and methods used are disclosed in note 15.<br>The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific,<br>technological, geophysical or environmental qualities that are held  and maintained<br>principally for their contribution to knowledge and culture.  The depreciation rates and<br>methods used as disclosed in note 16.<br>This is included in the accounts when receipt is probable and the amount receivable can be<br>measured reliably.<br>**Intangible fixed assets**<br>Membership subscriptions which gives a member the right to buy services or other benefits<br>are recognised as income earned from the provision of goods and services as income from<br>charitable activities.<br>Membership subscriptions received in the nature of a gift are recognised in Donations and<br>Legacies.<br>**2.3 EXPENDITURE AND LIABILITIES**<br>The charity accounts for basic financial instruments on initial recognition as per paragraph<br>10.7 FRS102 SORP.  Subsequent measurement is as per paragraphs 11.17 to 11.19,<br>FRS102 SORP.<br>**Tangible fixed assets for**<br>**use by charity**<br>**Liability recognition**<br>Liabilities are recognised where it is more likely than not that there is a legal or constructive<br>obligation committing the charity to pay out resources and the amount of the obligation can<br>be measured with reasonable certainty.<br>**Grants payable without**<br>**performance conditions**<br>The depreciation rates and methods used are disclosed in note 14.<br>They are valued at cost.<br>**Deferred income**<br>No material item of deferred income has been included in the accounts.<br>**Provisions for liabilities**<br>A liability is measured on recognition at its historical cost and then subsequently measured<br>at the best estimate of the amount required to settle the obligation at the reporting date<br>**Basic financial**<br>**instruments**<br>**Income from**<br>**membership**<br>**subscriptions**<br>**Income from interest,**<br>**royalties and dividends**<br>**Heritage assets**<br>**Investment gains and**<br>**losses**<br>**Investments**<br>This includes any realised or unrealised gains or losses on the sale of investments and any<br>gain or loss resulting from revaluing investments to market value at the end of the year.<br>Support costs include central functions and have been allocated to activity cost categories<br>on a basis consistent with the use of resources, eg allocating property costs by floor areas,<br>or per capita, staff costs by the time spent and other costs by their usage.<br>Support costs have been allocated between governance costs and other support.<br>Governance costs comprise all costs involving public accountability of the charity and its<br>compliance with regulation and good practice.<br>The charity has creditors which are measured at settlement amounts less any trade<br>discounts<br>These are capitalised if they can be used for more than one year, and cost at least<br>Fixed asset investments in quoted shares, traded bonds and similar investments are valued<br>at initially at cost  and subsequently at fair value (their market value) at the year end.  The<br>same treatment is applied to unlisted investments unless fair value cannot be measured<br>Where there are no conditions attaching to the grant that enables the donor charity to<br>realistically avoid the commitment, a liability for the full funding obligation must be<br>recognised.<br>**Governance  and**<br>**support costs**<br>**Creditors**<br>**Redundancy cost**<br>The charity made no redundancy payments during the reporting period.<br>Insurance claims are only included in the SoFA when the general income recognition criteria<br>are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the<br>SoFA.<br>**Settlement of insurance**<br>**claims**<br>Where the charity gives a grant with conditions for its payment being a specific level of<br>service or output to be provided, such grants are only recognised in the SoFA once the<br>recipient of the grant has provided the specified service or output.|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|Yes*<br>No*<br>N/a*|
|---|---|---|---|
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
|||||
|||||
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||
||ü|ü|ü|
||Yes*<br>No*<br>N/a*|||



10 

CC17 FRS 102 SORP 



same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. **Debtors** Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and **Current asset** cash equivalents with a maturity date less than one year.  These include cash on deposit **investments** and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. 

They are valued at fair value except where they qualify as basic financial instruments. 

|ü|ü|ü|
|---|---|---|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|
|Yes*<br>No*<br>N/a*|||
|ü|ü|ü|



**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** 

1 1 



**Section C** 

**(cont)** 

**Notes to the accounts** 

|Donations and gifts - Thanksgiving,Offering ,<br>Titihes and Jesus Conference and BuildingFund<br>Gift Aid<br>Legacies<br>General grants provided by government/other<br>charities<br>Membership subscriptions and sponsorships<br>which are in substance donations<br>Donatedgoods,facilities and  services<br>Other<br>**Total** <br>Other<br>**Total**<br>Other<br>**Total**<br>Interest income<br>Dividend income<br>Rental and leasingincome<br>Other<br>**Total** <br>**Total**<br>Conversion of endowment funds into income<br>Gain on disposal of a tangible fixed asset held for<br>charity's own use<br>Gain on disposal of a programme related<br>investment<br>Royalties from the exploitation of intellectual<br>propertyrights<br>Other<br>**Total**<br>**Other information:**<br>**Charitable**<br>**activities:**<br>**Separate**<br>**material item**<br>**of income**<br>**Other:**<br>**Income from**<br>**investments:**<br>**Other trading**<br>**activities:**<br>**Note 3**<br>**Income**<br>**Analysis of income**<br>**Donations**<br>**and legacies:**<br>**TOTAL INCOME**|**Income**<br>**Analysis of income**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|**Unrestricted**<br>**funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Prior year**<br>**£**<br>**£**|
|---|---|---|---|---|---|---|
||Donations and gifts - Thanksgiving,Offering ,<br>Titihes and Jesus Conference and BuildingFund|218,768|-|-|218,768|170,496|
||Gift Aid|51,921|-|-|51,921|40,857|
||Legacies|-|-|-|-|-|
||General grants provided by government/other<br>charities|-|-|-|-|-|
||Membership subscriptions and sponsorships<br>which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and  services|-|-|-|-|-|
||Other|7,703.11|-|-|7,703|2,357|
||**Total**|278,392|-|-|278,392|213,710|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||Other|-|-|-|-|1,206|
||**Total**|-|-|-|-|1,206|
||Interest income|236|-|-|236|13|
||Dividend income|-|-|-|-|-|
||Rental and leasingincome|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|236|-|-|236|13|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for<br>charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related<br>investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual<br>propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||278,628|-|-|278,628|214,929|
||||||||
|**All income in the prior year was unrestricted except for: (please**<br>**provide description and amounts)**|||||||
|**Where any endowment fund is converted into income in the prior**<br>**period, please give the reason for the conversion.**<br>**Where any endowment fund is converted into income in the**<br>**reporting period, please give the reason for the conversion.**|||||||
||||||||
||||||||
||||||||
||||||||
|**Within the income items above the following items are material:**<br>**(please disclose the nature, amount and any prior year amounts)**|||||||



1 2 



**This year:  Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** 

**Last year:  Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).** 

1 3 



**Section C** 

**(cont)** 

**Notes to the accounts** 

**Note 4 Analysis of receipts of government grants** 

|**Government grant 1**<br>**Government grant 2**<br>**Government grant 3**<br>**Other**<br>**Government grant 1**<br>**Government grant 2**<br>**Government grant 3**<br>**Other**<br>**_Please provide details of any unfulfilled_**<br>**_conditions and other contingencies_**<br>**_attaching to grants that have been_**<br>**_recognised in income._**<br>**_Please give details of other forms of_**<br>**_government assistance from which the_**<br>**_charity has directly benefited._**|**Description**|**Description**|**This year**<br>**£**|
|---|---|---|---|
||||-|
||||-|
||||-|
||||-|
||**Total**<br>**Description**||-|
||||**Last year**<br>**£**|
||||-|
||||-|
||||-|
||||-|
||**Total**<br>-<br>**This year**<br>**Last year**||-|
|||||
||**This year**<br>**Last year**|||
|||||



1 4 



**Section C** 

**(cont)** 

**Notes to the accounts** 

|**This year**<br>**Use of property**<br>**Other**<br>**Note 5**<br>**Donated goods, facilities and services**<br>**Seconded staff**|**This year**<br>**Use of property**<br>**Other**<br>**Note 5**<br>**Donated goods, facilities and services**<br>**Seconded staff**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||**Last year**||
|**Please provide details of the accounting**<br>**policy for the recognition and valuation**<br>**of donated goods, facilities and**<br>**services.**||||
|**Please provide details of any unfulfilled**<br>**conditions and other contingencies**<br>**attaching to resources from donated**<br>**goods and services not recognised in**<br>**income.**<br>**Please give details of other forms of**<br>**other donated goods and services not**<br>**recognised in the accounts, eg**<br>**contribution of unpaid volunteers.**||||
|||||
|||||
|||||



1 5 



**Notes to the accounts (cont)** 

## **Section C** 

|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|**Unrestricte**<br>**d  funds**<br>**Restricted**<br>**income**<br>**funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**Unrestricted**<br>**funds**<br>**Restricted**<br>**income funds**<br>**Endowment**<br>**funds**<br>**Total funds**<br>**£**<br>**£**<br>**Analysis**<br>**Expenditure on raising funds:**<br>**Note 6**<br>**Expenditure**<br>**This year**<br>**Last year**|
|---|---|---|---|---|---|---|---|---|
|<br>Incurred seeking donations|43,778|5,634|-|49,412|43,622|-|-|43,622|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-|-|-|-|-|
|Operating membership schemes<br>and social lotteries|-|-|-|-|-|-|-|-|
|Staging fundraising events|-|-|-|-|-|-|-|-|
|Fudraising agents|-|-|-|-|-|-|-|-|
|Operating charity shops|-|-|-|-|-|-|-|-|
|Operating a trading company<br>undertaking non-charitable trading|-|-|-|-|-|-|-|-|
|<br>Advertising, marketing, direct mail<br>andpublicity|10,588|-|-|10,588|7,513|-|-|7,513|
|Start up costs incurred in<br>generatingnew source of future|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-|-|-|-|-|
|Investment management costs:|-|-|-|-|-|-|-|-|
|Portfolio management costs|-|-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, Rate, property<br>repairs and maintenance charges|91,268|-|-|91,268|56,491|-|-|56,491|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising**<br>**funds**|145,634|5,634|-|151,268|107,626|-|-|107,626|
|**Expenditure on charitable activities:**|||||||||
|Mission and Retreat Expenses|7,588|13,500|-|21,088|2,097|13,500|-|15,597|
|Welfare Expenses|9,050|-|-|9,050|6,750|-|-|6,750|
|Festival Of Life Expenses|1,510|-|-|1,510|300|-|-|300|
|Evangelism Expenses|13,538|-|-|13,538|13,247|-|-|13,247|
|**Total expenditure on charitable**<br>|31,686|13,500|-|45,186|22,394|13,500|-|35,894|
|**ti iti**<br>**Separate material item of**<br>**expense**|||||||||
|Telephone & Internet|3,136|-|-|3,136|2,524|-|-|2,524|
|Salaries, Pensions Cost and Eeyer|53,484|-|-|53,484|44,073|-|-|44,073|
|Staff and Volunters Training|6,130.67|-|-|6,131|2,288|-|-|2,288|
|<br>**Total**|62,750|-|-|62,750|48,885|-|-|48,885|
|**Other**|||||||||
|Postage, Freight & Courier|1,267|-|-|1,267|-|-|-|-|
|Motor Vehicle and Travel Expenses|9,356|-|-|9,356|6,030|-|-|6,030|
|Insurance|6,706|-|-|6,706|5,409|-|-|5,409|
|Honorarium & visiting Ministers|4,625|-|-|4,625|150|-|-|150|
|**Total other expenditure**<br>**TOTAL EXPENDITURE**<br>|21,954|-|-|21,954|11,589|-|-|11,589|
||262,025|19,134|-|281,159|190,494|13,500|-|203,994|



1 6 



## **Other information:** 

## **Analysis of expenditure on charitable activities** 

||**This year**|**This year**|**This year**|**This year**|**Last year**|**Last year**|**Last year**|**Last year**|
|---|---|---|---|---|---|---|---|---|
|**Activity or programme**|**Activities**<br>**undertake**<br>**n directly**|**Grant**<br>**funding of**<br>**activities**|<br>**Support**<br>**Costs**|**Total this**<br>**year**|**Activities**<br>**undertake**<br>**n directly**|**Grant funding**<br>**of activities**|**Support**<br>**Costs**|**Total last**<br>**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Evangelism Expenses|13,538|-|-|13,538|13,247|-|-|13,247|
|Welfare Expenses|9,050|-|-|9,050|6,750|-|-|6,750|
|Other|22,598|-|-|22,598|15,897|-|-|15,897|
|**Total**|45,186|-|-|45,186|35,894|-|-|35,894|
||||||||||
|**This year:  Where sums originally denominated in foreign**<br>**currency have been included in expenditure, explain the**<br>**basis on which those sums have been translated into**<br>**sterling (or the currency in which the accounts are drawn**<br>**up).**|||N/A||||||
||||||||||
|**Last year:  Where sums originally denominated in foreign**<br>**currency have been included in expenditure, explain the**<br>**basis on which those sums have been translated into**<br>**sterling (or the currency in which the accounts are drawn**<br>**up)**|||N/A||||||



17 



**Section C Notes to the accounts (cont)** 

## **Note 7                   Extraordinary items** 

## _**Please explain the nature of each extraordinary item occurring in the period.**_ 

|**Extraordinary item 1**<br>**Extraordinary item 2**<br>**Extraordinary item 3**<br>**Extraordinary item 4**<br>**Total extraordinary item**|**Description**|**This year**<br>**Last year**<br>**£**<br>**£**|**This year**<br>**Last year**<br>**£**<br>**£**|
|---|---|---|---|
|||-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||||
|||-|-|
||**s**|-|-|



18 



## **Section C** 

## **Notes to the accounts** 

## **Note 8 Funds received as agent** 

_**8.1   Please complete this note if the charity has agreed to administer the funds of another entity as its agent.  Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ 

|||**Amount received**|**Amount received**|**Amount paid out**|**Amount paid out**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|---|---|---|---|---|
|**Description/name of party**|**Related party**<br>**(Yes or No)**|**This year**<br>|**Last year**|**This year**|**Last year**|**This year**|**Last year**|
|||**£**|**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|||-|-|-|-|-|-|
|**Total**||-|-|-|-|-|-|



_**8.2   Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.**_ 

|**Description/name of party**|**Balance held at period end**|**Balance held at period end**|
|---|---|---|
||**This year**|**Last year**|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
|**Total**|-|-|



1 9 



## **Section C** 

## **Notes to the accounts** 

## **Note 9                           Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ 

## **This year** 

|**Support cost**<br>**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**|
|---|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|**(Describe method)**|
|Governance<br>|9,050|-|-|-|9,050|AccountingFees|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|9,050|-|-|-|9,050||



## **Last year** 

|**Support cost**<br>**(examples)**|**Raising funds**<br>**£**|**Activity 1**<br>**£**|**Activity 2**<br>**£**|**Activity 3**<br>**£**|**Grand total**<br>**£**|**Basis of allocation**|
|---|---|---|---|---|---|---|
|||||||**(Describe method)**|
|Governance<br>|9,550|-|-|-|9,550|<br>Accounting Fees|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|Other|-|-|-|-|-||
|**Total**|9,550|-|-|-|9,550||



_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ 

**Compliance and Accrued.** 

2 0 



## **Section C** 

## **Notes to the accounts** 

## **Note 10 Details of certain types of expenditure** 

## **Note 10.1  Fees for examination of the accounts** 

## _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner.  If nothing was paid please enter '0' in the appropriate box(es).**_ 

|**Tax advisory fees**<br>**Other fees (for example: financial advice, consultancy, accountancy services) paid to the**<br>**independent examiner**<br>**Independent examiner’s fees**<br>**Assurance services other than independent examination**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||9,050|9,550|
||-|-|
||-|-|
||-|-|



21 



## **Section C** 

**Notes to the accounts** 

**(cont)** 

## **Note 11                           Paid employees** 

_**Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)**_ 

## **11.1 Staff Costs** 


**----- Start of picture text -----**<br>
This year Last year<br>£ £<br>Salaries and wages 40,213  -<br>Social security costs 2,482  -<br>Pension costs (defined contribution scheme) 1,350<br>Other employee benefits -                                    -<br>Total staff costs 44,046  -<br>This year:<br>Please provide details of expenditure on staff working for  N/A<br>the charity whose contracts are with and are paid by a<br>related party<br>Last year:<br>Please provide details of expenditure on staff working for  N/A<br>the charity whose contracts are with and are paid by a<br>related party<br>**----- End of picture text -----**<br>


_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards.  If there are no such transactions, please enter 'true' in the box provided.**_ 

|**No employees received employee benefits (excluding**<br>**employer pension costs) for the reporting period of more**<br>**than £60,000**|N/A|N/A|
|---|---|---|
||||
|**Band**|**Number of employees**||
||**Thisyear**|**Lastyear**|
|**£60,000 to £69,999**|2|2|
|**£70,000 to £79,999**|-|-|
|**£80,000 to £89,999**|-|-|
|**£90,000 to £99,999**|-|-|
|**£100,000 to £109,999**|-|-|
||||
|**Please provide the total amount paid to key management**|||
||**Thisyear**|**Lastyear**|
||**£**|**£**|
||24,000|24,000|



22 



## **11.2 Average head count in the year** 

**The parts of the charity in which the employees work** 

||**This year**<br>**Number**|**Last year**<br>**Number**|
|---|---|---|
|**Fundraising**|-|-|
|**Charitable Activities**|3|2|
|**Governance**|1|-|
|**Other**|-|-|
|**Total**|<br>4|2|



## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ 

**Please explain the nature of the This year payment Last year** 

N/A N/A 

|**Please state the legal authority or**<br>**reason for making the payment**|**This year**|N/A|
|---|---|---|
||**Last year**|N/A|



|**Please state the amount of the payment (or value of any**<br>**waiver of a right to an asset)**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||N/A|N/A|



2 3 



## **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ 

|**Total amount of payment**<br>**The nature of the payment (cash,**<br>**asset etc.)**<br>**The extent of redundancy funding at the balance sheet date**<br>**Please state the accounting policy for any redundancy or**<br>**termination payments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||N/A|N/A|
||||
||N/A|N/A|
||||
||**This year**|**Last year**|
||**£**|**£**|
||N/A|N/A|
||||
||N/A|N/A|



24 



**Notes to the accounts** 

## **Section C** 

**(cont)** 

## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** 

## _**12.1   Please complete this note if a defined contribution pension scheme is operated.**_ 

|**Amount of contributions recognised in the SOFA as an expense**<br>**Please explain the basis for allocating the liability and expense of**<br>**defined contribution pension scheme between activities and between**<br>**restricted and unrestricted funds.**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||1,350|644|
||||
||**Work Pension**|**Work Pension**|



## _**12.2  Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ 

**Please confirm that although the scheme is accounted for as a defined contribution NEST Pensions plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the N/A reporting charity this year and last year, if different** 

_**12.3  Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ 

**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and N/A conditions of the multi-employer plan.  If this is different for last year, provide details Provide an explanation of how any liability arising from an agreement with a multiemployer plan to fund a deficit has been N/A determined.  If this is different for last year, provide details** 

25 



## **Section C Notes to the accounts (cont)** 

## **Note 13 Grantmaking** 

_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ 

## **This year:** 

## **13.1 Analysis of grants paid (included in cost of charitable activities)** 

|**Analysis**|**Grants to institutions**|**Grants to**<br>**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
|Activity orproject1|||**£**|**£**|
||-|-|-|**-**|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|



_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **13.2 Grants made to institutions** 

|**_My charity has made grants to particular institutions that are material in the_**<br>**_context of its grantmaking.  Details of the institution supported, purpose of the_**<br>**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|---|---|---|
||**_No_**|**_Provide details_**<br>**_below_**|



|**Names of institution**|**Purpose**|**Total amount of**<br>**grants paid £**|
|---|---|---|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**<br>**_Other unanalysed grants_**<br>**_Total grants to institutions in reporting period_**||**-**|
|||-|
|||-|



26 



## **Last year:** 

## **13.3 Analysis of grants paid (included in cost of charitable activities)** 

|**Analysis**|**Grants to institutions**|**Grants to**<br>**individuals**|**Support costs**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
|Activity orproject1|-|-|-|-|
|Activity orproject2|-|-|-|-|
|Activity orproject 3|-|-|-|-|
|Activity orproject4|-|-|-|-|
|**_Total_**|**-**|**-**|**-**|**-**|



_**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ 

## **13.4 Grants made to institutions** 

|**13.4 Grants made to institutions**|**13.4 Grants made to institutions**|||
|---|---|---|---|
|**_My charity has made grants to particular institutions that are material in the_**<br>**_context of its grantmaking.  Details of the institution supported, purpose of the_**<br>**_grant and total paid to each institution is available on the charity's web site._**||**_Yes_**|**_Please provide_**<br>**_details of charity's_**<br>**_URL._**|
|||**_No_**|**_Provide details_**<br>**_below_**|
|||||
|**Names of institution**|**Purpose**||**Total amount of**<br>**grantspaid £**|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
||||-|
|**_TOTAL GRANTS PAID_**<br>**_Total grants to institutions in reporting period_**<br>**_Other unanalysed grants_**|||**-**|
||||-|
||||-|



27 



**Notes to the accounts (cont)** 

## **Section C** 

## **Note 14                           Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ **14.1 Cost or valuation** 

|**Freehold land &**<br>**buildings**<br>**Other land &**<br>**buildings**<br>**Plant, machinery**<br>**and motor**<br>**vehicles**<br>**Fixtures, fittings**<br>**and equipment**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>At the beginning of the<br>year<br>1,296<br>1,402<br>-                 25,642<br>28,340<br>Additions<br>-                           -<br>-<br>7,680<br>7,680<br>Revaluations<br>-                           -<br>-                         -<br>-<br>Disposals<br>-                           -<br>-                         -<br>-<br>Transfers *<br>-                           -<br>-                         -<br>-<br>At end of the year<br>1,296<br>1,402<br>-                 33,322<br>36,020<br>****Basis**<br>SL or RB<br>(Straight Line or<br>Reducing<br>Balance)<br>SL or RB<br>SL or RB<br>SL or RB<br>SL or RB<br>**** Rate**<br>20%<br>20%<br>20%<br>20%<br>At beginning of the year<br>-                           -<br>-                         -<br>-<br>Disposals<br>-                           -<br>-                         -<br>-<br>Depreciation<br>259<br>280<br>-<br>6,664<br>7,204<br>Impairment<br>-                           -<br>-                         -<br>-<br>Transfers*<br>-                           -<br>-                         -<br>-<br>At end of the year<br>259<br>280<br>-<br>6,664<br>7,204<br>Net book value at the<br>beginning of the year<br>1,296<br>1,402<br>-                 25,642<br>28,340<br>Net book value at the<br>end of the year<br>1,037<br>1,122<br>-                 26,658<br>28,816<br>**14.3 Net book value**<br>**14.2 Depreciation and impairments**|**Freehold land &**<br>**buildings**<br>**£**|**Other land &**<br>**buildings**<br>**£**|**Plant, machinery**<br>**and motor**<br>**vehicles**<br>**£**|**Fixtures, fittings**<br>**and equipment**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|
||1,296|1,402|-|25,642|28,340|
||-|-|-|7,680|7,680|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||1,296|1,402|-|33,322|36,020|
||SL or RB<br>(Straight Line or<br>Reducing<br>Balance)|SL or RB|SL or RB|SL or RB|SL or RB|
||<br>20%|20%|20%|20%||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||259|280|-|6,664|7,204|
||-|-|-|-|-|
||-|-|-|-|-|
||259|280|-|6,664|7,204|
|||||||
||1,296|1,402|-|25,642|28,340|
||1,037|1,122|-|26,658|28,816|



28 



## **14.4  Impairment** 

_**This year:  Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss. Last year:  Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ 


**----- Start of picture text -----**<br>
14.5  Revaluation<br>If an accounting policy of revaluation is adopted, please provide: This year Last year<br> the effective date of the revaluation<br>the name of independent valuer, if applicable<br> the methods applied and significant assumptions<br> the carrying amount that would have been recognised  -                             -<br>had the assets been carried under the cost model.<br>**----- End of picture text -----**<br>


## **14.6  Other disclosures** 

|**_(iii)_**<br>**_Details of the existence and carrying amounts of property, plant_**<br>**_and equipment to which the charity has restricted title or that are_**<br>**_pledged as security for liabilities._**<br>**_(i)_**<br>**_Please state the amount of borrowing costs, if any, capitalised in the_**<br>**_construction of tangible fixed assets and the capitalisation rate used._**<br>**_(ii)_**<br>**_Please provide the amount of contractual commitments for the_**<br>**_acquisition of tangible fixed assets._**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||||



- _The "transfers" row is for movements between fixed asset categories._ 

- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing_ 

2 8 



**Notes to the accounts (cont)** 

## **Section C** 

## **Note 15                           Intangible assets** _**Please complete this note if the charity has any intangible assets**_ **15.1 Cost or valuation** 

|At beginning of the year<br>Additions<br>Disposals<br>Revaluations<br>Transfers *<br>At end of the year<br>****Basis**<br>**** Rate**<br>At beginning of the year<br>Disposals<br>Amortisation<br>Impairment<br>Transfers*<br>At end of year<br>Net book value at the<br>beginning of the year<br>Net book value at the<br>end of the year<br>**15.3 Net book value**<br>**15.2 Amortisation and**|**Research &**<br>**development**<br>**£**|**Patents and**<br>**trademarks**<br>**£**|**Other**<br>**£**|**Total**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||-|-|-|-||
||SL or RB|SL or RB|SL or RB|SL or RB|Straight Line<br>("SL") or<br>Reducing<br>Balance ("RB")|
|||||||
||-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -<br>-                        -|||||
||-|-|-|-||
||-|-|-|-||



## **15.4 Accounting policy** 

## _**Please disclose the accounting policy for intangible fixed assets including:**_ 

_**Reasons for choosing amortisation rates**_ 

_**Policies for the recognition of any capital development**_ 

29 



## **15.5 Impairment** 

## **This year:** 

_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ **Last year:** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ 

## **15.6 Revaluation** 

_**If an accounting policy of revaluation is adopted, please provide:**_ 

|**_(i)_**<br>**_If your intangible asset was acquired by way of_**<br>**_grant, provide value on initial recognition and_**<br>**_carrying amount of the asset._**<br>**_(ii)_**<br>**_Details of the carrying amounts of any_**<br>**_intangible assets to which the charity has restricted_**<br>**_title or that are pledged as security for liabilities._**<br>**_(iii)_**<br>**_Please provide the amount of contractual_**<br>**_commitments for the acquisition of intangible_**<br>**_assets._**<br>**_the effective date of the revaluation_**<br>**15.7 Other disclosures**<br>**_the name of independent valuer, if applicable_**<br>**_the methods applied_**<br>**_the carrying amount that would have been_**<br>**_recognised had the assets been carried under the_**<br>**_cost model._**<br>**_(vi)_**<br>**_For any material intangible assets, please_**<br>**_provide a description, its carrying amount and any_**<br>**_remaining amortisation period._**<br>**_(iv) State the amount of research and development_**<br>**_expenditure recognised as expenditure in the year._**<br>**_(v)_**<br>**_Please detail the headings in the SOFA in which_**<br>**_a charge for amortisation of intangible assets is_**<br>**_included._**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||
||||



_* The "transfers" row is for movements between fixed asset categories._ 

_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ 

30 



**Notes to the accounts (cont)** 

## **Section C** 

## **Note 16                           Heritage assets** 

## _**Please complete this note if the charity has heritage assets**_ 

## **16.1 General disclosures for all charities holding heritage assets** 

|**(i)**<br>**Explain the nature and scale of**<br>**heritage assets held.**<br>**(ii)**<br>**Explain the policy for the**<br>**acquisition, preservation,**<br>**management and disposal of heritage**<br>**assets.**|**Thisyear**|**Lastyear**|
|---|---|---|
||||
||||



## **16.2 Cost or valuation** 

|At beginning of the year<br>Additions<br>Disposals<br>Revaluations<br>Transfers *<br>At end of the year<br>****Basis**<br>**** Rate**<br>At beginning of the year<br>Disposals<br>Depreciation<br>Impairment<br>Transfers*<br>At end of year<br>Net book value at the beginning of the<br>year<br>Net book value at the end of the year<br>**16.3 Depreciation and impairments**<br>**16.4 Net book value**|**Heritage**<br>**asset 1**<br>**£**|**Heritage**<br>**asset 2**<br>**£**|**Heritage**<br>**asset 3**<br>**£**|**Heritage**<br>**asset 4**<br>**£**|**Total**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|---|
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
||-|-|-|-|-||
|||||||Straight Line<br>("SL") or<br>Reducing<br>Balance ("RB")|
||||||||
||-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-<br>-                    -<br>-                     -<br>-||||||
||-|-|-|-|-||
||-|-|-|-|-||



31 



## **16.5 Impairment** 

## **This year** 

_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ 

## **Last year** 

_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ 

## **16.6 Revaluation** 

_**If an accounting policy of revaluation is adopted, please provide:**_ 

_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ 

**This year Last year** 

## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** 

|Carrying amount at the beginning of the<br>period<br>Additions<br>Disposals<br>Depreciation/impairment<br>Revaluation<br>Carrying amount at the end of period|**At valuation**<br>**Group A**<br>**£**|**At cost**<br>**Group B**<br>**£**|**Total**<br>**£**|
|---|---|---|---|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|
||-|-|-|



## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** 

|**(i)**<br>**Explain the reason why heritage**<br>**assets have not been recognised on**<br>**the balance sheet.**<br>**(ii)**<br>**Describe the significance and**<br>**nature of heritage assets.**<br>**(iii)**<br>**Disclose information that is**<br>**helpful in assessing the value of**<br>**heritage assets.**<br>**(iv)**<br>**Explain the reason why it is not**<br>**practicable to obtain a valuation of**<br>**heritage assets.**|**This year**|**Last year**|
|---|---|---|
||||
||||
||||
||||



32 



**16.9 Five year summary of heritage assets transactions** 

||**2015**|**2014**|**2013**|**2012**|**2011**|
|---|---|---|---|---|---|
||**£**|**£**|**£**|**£**|**£**|
|**Purchases**<br>Group A<br>Group B<br>Group C<br>Other<br>**Donations**<br>Group A<br>Group B<br>Group C<br>Other<br>**Total additions**<br>**Charge for impairment**<br>Group A<br>Group B<br>Group C<br>Other<br>**Total charge for impairment**<br>**Disposals**<br>Group A - carrying amount<br>Group B - carrying amount<br>Group C<br>Other<br>**Total disposals**||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|||||
||-|||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|**-**|**-**|**-**|



33 



**Section C** 

**(cont)** 

**Notes to the accounts** 

## **Note 17                         Investment assets** 

_**Please complete this note if the charity has any investment assets.**_ 

## **17.1 Fixed assets investments (please provide for each class of investment)** 

|Carrying (fair) value at beginning of<br>period<br>**Add:**additions to investments during<br>period*<br>**Less:**disposals at carrying value<br>**Less: impairments**<br>**Add: Reversal of impairments**<br>**Add/(deduct):**transfer in/(out) in the<br>period<br>**Add/(deduct):**net gain/(loss) on<br>revaluation<br>Carrying (fair) value at end of year|**Cash & cash**<br>**equivalents**|**Listed**<br>**investments**|**Investment**<br>**properties**|**Social**<br>**investment**<br>**s**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|



***Please specify additions resulting from acquisitions through business combinations, if any.** 

_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction.  For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent.  For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value**_ 

## **17.2  Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** 

## **This year: Analysis of investments** 

|<br>**Analysis of investments**<br>**Cash or cash equivalents**<br>**Investment properties**<br>**Listed investments**<br>**Total**<br>**Social investments**<br>**Other investments**<br>**Grand total (Fair value at year end+Cost less impairment)**||||
|---|---|---|---|
||**Fair value at year end**|**Cost less**<br>~~**ii**~~||
||**£**|~~**mparment**~~<br>**£**||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|-||
||-|||



## **Last year: Analysis of investments** 

|<br>**Analysis of investments**<br>**Cash or cash equivalents**<br>**Investment properties**<br>**Other investments**<br>**Total**<br>**Listed investments**<br>**Social investments**|||
|---|---|---|
||**Fair value at year end**|**Cost less**<br>~~**ii**~~|
||**£**|~~**mparment**~~<br>**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|



3 4 



## **Grand total (Fair value at year end+Cost less impairment)** 

- 

## **17.3 If your charity holds investment properties, please complete the following note:** 

**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity** 

**(ii) Name or independent valuer, if applicable, and relevant qualifications** 

**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds** 

**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** 

**This year Last year** 

## **17.4  Please provide a breakdown of current asset investments, if applicable, agreeing with the** 

|**Investment properties**<br>**Social investments**<br>**Cash or cash equivalents**<br>**Listed investments**<br>**Other investments**<br>**Total**<br>**Analysis of current asset investments**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|



## **17.5 Guarantees** 

**This year Last year** 

**Please provide details and amount of any guarantee made to or on behalf of a third party Name of the entity or entities benefitting from those guarantees Please explain how the guarantee furthers the charity's aims** 

3 5 



## **17.6 Concessionary loans** 

|**Amounts receivable within 1 year**<br>**Terms and conditions eg interest rate, security**<br>**provided**<br>**Where a charity has provided financial assets as a**<br>**form of security, the carrying amount of the**<br>**financial asset pledged as security and the terms**<br>**and conditions relating to its pledge.**<br>**Amounts receivable after more than 1 year**<br>**For all investments measured at fair value, the**<br>**basis for determining the value, including any**<br>**assumptions applied when using a valuation**<br>**technique.**<br>**Where a charity has provided financial assets as a**<br>**form of security, the carrying amount of the**<br>**financial asset pledged as security and the terms**<br>**and conditions relating to its pledge.**<br>**Amount of concessionary loans made (****_Multiple_**<br>**_loans made may be disclosed in aggregate provided_**<br>**_that such aggregation does not obsure significant_**<br>**_information_).**<br>**Amount of concessionary loans received****_(Multiple_**<br>**_loans received may be disclosed in aggregate_**<br>**_provided that such aggregation does not obsure_**<br>**_significant information)._**<br>**Value of any concessionary loans which have**<br>**been committed but not taken up at the reporting**<br>**date**<br>**Amounts payable within 1 year**<br>**17.7 Additional information**<br>**Amounts payable after more than 1 year**<br>**Please provide information about the significance**<br>**of investments to the charity's financial position**<br>**or performance eg. terms and conditions of loans**<br>**or the use of hedging to manage financial risk.**<br>**For all investments measured at fair value, the**<br>**basis for determining the value, including any**<br>**assumptions applied when using a valuation**<br>**technique.**|**_Description_**|**_Description_**|**This**<br>**year £**|**Last**<br>**year £**|
|---|---|---|---|---|
||||<br>-|<br>-|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**_Description_**||**This**<br>**year £**|**Last**<br>**year £**|
||||-|-|
||||-|-|
||||-|-|
||**_Total_**||-|-|
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||
||||||
||**This year**||**Last year**||
||||||
||||||
||||||
||||||
||||||
||||||



36 



**Notes to the accounts (cont)** 

**Section C** 

**Note 18                         Stocks** _**Please complete this note if the charity holds any stock items**_ 

## **18.1  Please state the carrying amount of stock and work in progress analysed between activities.** 

|**For**<br>**distribution**<br>**For resale**<br>**For**<br>**distribution**<br>**For resale**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**Charitable activities:**<br>**_Opening_**<br>-                    -<br>-                  -<br>-<br>**_Added in period_**<br>-                    -<br>-                  -<br>-<br>**_Expensed in period_**<br>-                    -<br>-                  -<br>-<br>**_Impaired_**<br>-                    -<br>-                  -<br>-<br>**_Closing_**<br>**-                    -**<br>**-                  -**<br>**-**<br>**Other trading activities:**<br>**_Opening_**<br>-                    -<br>-                  -<br>-<br>**_Added in period_**<br>-                    -<br>-                  -<br>-<br>**_Expensed in period_**<br>-                    -<br>-                  -<br>-<br>**_Impaired_**<br>-                    -<br>-                  -<br>-<br>**_Closing_**<br>**-                    -**<br>**-                  -**<br>**-**<br>**Other:**<br>**_Opening_**<br>-                    -<br>-                  -<br>-<br>**_Added in period_**<br>-                    -<br>-                  -<br>-<br>**_Expensed in period_**<br>-                    -<br>-                  -<br>-<br>**_Impaired_**<br>-                    -<br>-                  -<br>-<br>**_Closing_**<br>**-                    -**<br>**-                  -**<br>**-**<br>**Total this year**<br>-                    -<br>-                  -<br>-<br>**_Total previous year_**<br>-                    -<br>-                  -<br>-<br>**This year**<br>**Stock**<br>**Donated goods**<br>**Work in**<br>**progress**<br>**Last year**<br>**£**<br>**£**<br>**18.2   Please specify the carrying amount of any**<br>**stocks pledged as security for liabilities**|**Stock**|**Stock**|**Donated goods**|**Donated goods**|**Work in**<br>**progress**|
|---|---|---|---|---|---|
||**For**<br>**distribution**|**For resale**|**For**<br>**distribution**|**For resale**||
||**£**|**£**|**£**|**£**|**£**|
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|<br>**-**|**-**|<br>**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|<br>**-**|**-**|<br>**-**|
|||||||
|||||||
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||**-**|**-**|<br>**-**|**-**|<br>**-**|
||-|-|-|-|-|
||-|-|-|-|-|
|||||||
|||**This year**||**Last year**||
|||**£**||**£**||
|||||||



37 



**Notes to the accounts** 

## **Section C** 

## **(cont)** 

## **Note 19                         Debtors and prepayments** 

## _**Please complete this note if the charity has any debtors or prepayments.**_ 

## **19.1     Analysis of debtors** 

|**Total**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||2,491.0|2,250.0|
||-|-|
||2,491.0|2,250.0|



## _**Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ 

## **19.2     Disclosure of debtors recoverable in more than 1 year (included in debtors above)** 

|**Total**<br>**Trade debtors**<br>**Prepayments and accrued income**<br>**Other debtors**|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|



3 7 



**Notes to the accounts** 

**Section C** 

**(cont)** 

## **Note 20                         Creditors and accruals** 

## _**Please complete this note if the charity has any creditors or accruals.**_ 

## **20.1 Analysis of creditors** 

|**Accruals for grants payable**<br>**Bank loans and overdrafts**<br>**Trade creditors**<br>**Payments received on account for contracts**<br>**or performance-related grants**<br>**Accruals and deferred income**<br>**Taxation and social security**<br>**Other creditors**<br>**Total**|**Amounts falling due**<br>**within one year**|**Amounts falling due**<br>**within one year**|**Amounts falling due**<br>**after more than one**<br>**year**|**Amounts falling due**<br>**after more than one**<br>**year**|
|---|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
||24,042|3,878|-|-|
||-|-|-|-|
||-|-|-|-|
||-|1,255|-|-|
||-<br>1,571|5,449|-|-|
||22,470|10,582|-|-|



## **20.2 Deferred income** 

|**_Please explain the reasons why income is_**<br>**_deferred._**<br>**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**<br>**_Please complete this note if the charity has deferred_**<br>**_i_**<br>**This year**|**_Please explain the reasons why income is_**<br>**_deferred._**<br>**_Movement in deferred income account_**<br>**Balance at the start of the reporting period**<br>**Amounts added in current period**<br>**Amounts released to income from previous periods**<br>**Balance at the end of the reporting period**<br>**_Please complete this note if the charity has deferred_**<br>**_i_**<br>**This year**|||
|---|---|---|---|
||**This year**|**Last year**||
|||||
|||||
|||**This year**<br>**£**|**Last year**<br>**£**|
|||-|-|
|||-|-|
|||-|-|
|||-|-|



38 



**Section C** 

**(cont)** 

**Notes to the accounts** 

## **Note 21  Provisions for liabilities and charges** 

_**Please complete this note if you have included in charity expenditure any provisions.  A provision is made when the charity has a liability of uncertain timing or amount.**_ 

## **21.1  Movements in recognised provisions and funding commitment during the period** 


**----- Start of picture text -----**<br>
This year Last year<br>£ £<br>- -<br>Balance at the start of the reporting period<br>- -<br>Amounts added in current period<br>- -<br>Amounts charged against the provision in the current period<br>- -<br>Unused amounts reversed during the period<br>-                -<br>Balance at the end of the reporting period<br>21.2  Please provide:<br>This year Last year<br>-<br>a brief description of any obligations on the<br>balance sheet and the expected amount and<br>timing of resulting payments;<br>- an indication of the uncertainties about the<br>amount or timing of those outflows; and<br>-<br>the amount of any expected reimbursement,<br>stating the amount of any asset that has been<br>recognised for that expected reimbursement.<br>This year Last year<br>21.3  For any funding commitment that is not<br>recognised as a liability or provision, provide<br>details of commitment made, the time frame of<br>that commitment, any performance-related<br>conditions and details of how the commitment<br>will be funded (with contracts for capital<br>expenditure separately identified).<br>21.4  Where unrestricted funds have been<br>designated to a fund commitment, please<br>disclose the nature of any amounts designated<br>and the likely timing of that expenditure.<br>**----- End of picture text -----**<br>


39 



**Section C Notes to the accounts (cont)** 

**Note 22   Other disclosures for debtors, creditors and other basic financial instruments** 

|**22.1  Please**<br>**provide**<br>**information about**<br>**the significance of**<br>**financial**<br>**instruments (eg.**<br>**debtors, creditors,**<br>**investments etc) to**<br>**the charity's**<br>**financial position**<br>**or performance, for**<br>**example, the terms**<br>**and conditions of**<br>**loans or the use of**<br>**hedging to manage**<br>**financial risk.**<br>**22.2  If the charity**<br>**has provided**<br>**financial assets as**<br>**a form of security,**<br>**the carrying**<br>**amount of the**<br>**financial assets**<br>**pledged as security**<br>**and the terms and**<br>**conitions related to**<br>**its pledge should**<br>**be given here.**|**This Year**|**Last Yeat**|
|---|---|---|
||<br> <br>||
||||
||<br>||



40 



**Section C** 

**Notes to the accounts (cont)** 

## **Note 23  Contingent liabilities and contingent assets** 

## **23.1  Contingent liabilities** 

**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** 

## **This year** 

|**Description of item including its legal nature.**<br>**Please describe any security provided in**<br>**connection to the liability.**|**Estimate of financial effect**|
|---|---|
|||
|||
|||
|||



## **Last year** 

|**Last year**||
|---|---|
|**Description of item including its legal nature.**<br>**Please describe any security provided in**<br>**connection to the liability.**|**Estimate of financial effect**|
|||
|||
|||
|||



## **23.2  Contingent assets** 

**Where the charity has contingent assets, please complete the following section when their existence is probable** 

## **This year** 

**Description of item Estimate of financial effect Last year Description of item Estimate of financial effect** 

**23.4  Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable:** 

**This year Last year Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** 

**Where it is not practical to make one or more of these disclosures, please state this fact** 

41 



|**Section C**<br>**Notes to the accounts**|**(cont)**|**(cont)**|
|---|---|---|
|**Other**<br>**Short term deposits**<br>**Cash at bank and on hand**<br>**Total**<br>**Note 24     Cash at bank and in hand**<br>**Short term cash investments (less than 3 months maturity date)**|||
||**This year**<br>**£**|**Last year**<br>**£**|
||-|-|
||-|-|
||35,490|18,617|
||-|-|
||35,490|18,617|



42 




**----- Start of picture text -----**<br>
Section C   Notes to the accounts   (cont)<br>Note 25   Fair value of assets and liabilities<br>This year Last year<br>25.1  Please provide details of the charity's<br>exposure to credit risk (the risk of incurring a<br>loss due to a debtor not paying what is owed)<br>, liquidity risk (the risk of not being able to<br>meet short term financial demands) and<br>market risk (the risk that the value of an<br>investment will fall due to changes in the<br>market) arising from financial instruments to<br>which the charity is exposed at the end of the<br>reporting period and explain how the charity<br>manages those risks.<br>25.2  Please give details of the amount of<br>change in the fair value of basic financial<br>instruments (debtors, creditors, investments<br>(see section 11, FRS 102 SORP)) measured at<br>fair value through the SoFA that is attributable<br>to changes in credit risk.<br>**----- End of picture text -----**<br>


43 



**Notes to the accounts** 

## **Section C** 

**(cont)** 

## **Note 26 Events after the end of the reporting period** 

_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ 

**This year Last year Please provide details of the nature of the event Provide an estimate of the financial effect of the  event or a statement that such an estimate cannot be made** 

44 



|**Section C**|**Notes to the accounts**|**(cont)**|
|---|---|---|
|**Note 27**|**Charity funds**||



## **27.1 Details of material funds held and movements during the CURRENT reporting period** 

_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable).  The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ 

_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ 

|**Fund names**|**Type PE, EE  R**<br>**or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|Thanksgiving, Offering and Tithe|UR||696|218,768|-<br>177,321|-|-|42,144|
|Jesus Conference|UR||-<br>2,596|-|-|-|-|-<br>2,596|
|Other-Mission|R||15,903|-|-<br>19,134|-|-|-<br>3,231|
|Gift Aid|UR||22,105|51,921|-<br>84,705|-|-|-<br>10,679|
|Other Incone|UR||2,504|7,703|-|-|-|10,207|
|Interest income|UR||13|236|-|-|-|249|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||38,625|278,628|-<br>281,159|-|-|36,094|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*<br>No*<br>ü<br>ü|||||
|||||ü|ü||||



_**If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).**_ 

45 



**Section C** 

**Notes to the accounts** 

## **(cont)** 

## **Note 27 Charity funds** 

## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** 

_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable).  The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.**_ 

_*** Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ 

|**Fund names**|**Type PE, EE  R**<br>**or UR ***|**Purpose and Restrictions**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Income**<br>**£**|**Expenditure**<br>**£**|**Transfers**<br>**£**|**Gains and**<br>**losses**<br>**£**|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|---|---|---|
|Thanksgiving, Offering and Tithe|UR||7,562|161,221|-<br>168,087|-|-|696|
|Jesus Conference|UR||-|-|-<br>2,596|-|-|-<br>2,596|
|Other - Mission|R||20,128|9,275|-<br>13,500|-|-|15,903|
|Gift Aid|UR||-|43,214|-<br>21,109|-|-|22,105|
|Other Incone|UR||-|1,206|1,298|-|-|2,504|
|Interest income|UR||-|13|-|-|-|13|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds (balancing figure)_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds as per balance sheet**|||27,690|214,929|-<br>203,994|-|-|38,625|
|**Fund balances carried forward include assets and liabilities denominated in a foreign currency**||||Yes*<br>No*<br>ü<br>ü|||||
|||||ü|ü||||



4 6 



**(cont)** 

**Notes to the accounts** 

## **Section C** 

## **Note 27 Charity funds (cont)** 

## **27.3  Transfers between funds** 

## **This year** 

|**Thisyear**|||
|---|---|---|
||**Reason for transfer and where endowment is converted to income,**<br>**legalpower for its conversion**|**Amount**|
|Between unrestricted and<br>restricted funds|There was a transfer from the unrestricted fund to restricted fund of £3231 to<br>meet the objective of the charity.|3,231|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|
|||3,231|



## **Last year** 

||**Reason for transfer and where endowment is converted to income,**<br>**legal power for its conversion**|**Amount**|
|---|---|---|
|Between unrestricted and<br>restricted funds||-|
|Between endowment and<br>restricted funds||-|
|Between endowment and<br>unrestricted funds||-|
|||-|



## **27.4 Designated funds** 

## **This year** 

|**Thisyear**<br>**27.4 Designated funds**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|



## **Last year** 

|**Lastyear**|||
|---|---|---|
|**Planned use**|**Purpose of the designation**|**Amount**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|



47 



**Notes to the accounts** 

## **Section C** 

## **(cont)** 

## **Note 28 Transactions with trustees and related parties** 

_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ 

## **28.1 Trustee remuneration and benefits** 

## **This year** 

**None of the trustees have been paid any remuneration or received any other benefits N/A from an employment with their charity or a related entity (True or False)** 

_**In the period the charity has paid trustees remuneration and benefits.  Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or**_ 

|**Name of trustee**|**Legal**<br>**authority (eg**<br>**order,**<br>**governing**<br>**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**Remuneratio**<br>**n**|**Pension**<br>**contributio**<br>**n**|**Redundanc**<br>**y (including**<br>**loss of**<br>**office)/ex**<br>**gratia**|<br>**Other**|**TOTAL**|
|||**£**|**£**|**£**|**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|**_If a third party has been reimbursed for_**<br>**_providing one or more trustees, state the nature_**<br>**_of the payment and amount of the_**<br>**_reimbursement._**<br>**_State the number of trustees to whom_**<br>**_retirement benefits are accruing under a_**<br>**_defined contribution pension scheme._**<br>**_Where an ex gratia payment has been made to_**<br>**_a trustee, provide an explanation of the nature_**<br>**_of the payment._**<br>**_Please give details of why remuneration or_**<br>**_other employment benefits were paid._**|||||||
||||||||
||||||||
||||||||
||||||||



48 



## **Last year** 

**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** 

_**In the period the charity has paid trustees remuneration and benefits.  Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ 

|**_company connected with it._**|||||||
|---|---|---|---|---|---|---|
|**Name of trustee**|**Legal**<br>**authority (eg**<br>**order,**<br>**governing**<br>**document)**|**Amounts paid or benefit value**|||||
|||**Remuneratio**<br>**n**|**Pension**<br>**contributio**<br>**n**|**Redundanc**<br>**y (including**<br>**loss of**<br>**office)/ex**<br>**gratia**|<br>**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|
|||-|-|-|-|**-**|



_**Please give details of why remuneration or other employment benefits were paid.**_ 

_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ 

_**If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.**_ 

_**State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.**_ 

## **28.2 Trustees' expenses** 

_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note.  If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ 

## **No trustee expenses have been incurred (True or False)** 

|**Type of expenses reimbursed**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
|**Travel**|-|-|
|**Subsistence**|-|-|
|**Accommodation**|-|-|
|**Other (please specify):**|-|-|
||-|-|
|**TOTAL**|-|-|



49 



**Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity** 

## **28.3 Transaction(s) with related parties** 

_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties.  If there are no such transactions, please enter 'true' in the box provided.**_ 

## **This year** 

**There have been no related party transactions in the reporting period (True or False)** 

|**Name of the trustee**<br>**or related party**|<br>**Relationship**<br>**to charity**|<br>**Description of**<br>**the**<br>**transaction(s)**|<br>**Amount**|**Balance at**<br>**period end**|**Provision for bad**<br>**debts at period end**|**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
|**_In relation to the transactions above, please_**<br>**_provide the terms and conditions, including any_**<br>**_security and the nature of any payment_**<br>**_(consideration) to be provided in settlement._**<br>**_For any related party, please provide details of_**<br>**_any guarantees given or received._**|||||||
||||||||
||||||||
||||||||



## **Last year** 

**There have been no related party transactions in the reporting period (True or False)** 

|**Name of the trustee**<br>**or related party**|<br>**Relationship**<br>**to charity**|<br>**Description of**<br>**the**<br>**transaction(s)**|<br>**Amount**|**Balance at**<br>**period end**|**Provision for bad**<br>**debts at period end**|**Amounts**<br>**written off**<br>**during**<br>**reporting**<br>**period**|
|---|---|---|---|---|---|---|
||||**£**|**£**|**£**|**£**|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|
||||-|-|-|-|



_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_ 

50 



**Section C Notes to the accounts (cont) Note 29                             Additional Disclosures The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts.  If there is insufficient room here, please add a separate sheet.** 

5 1