Reports and Financial Statements For the period 4th October 2022 to 30 June 2023 Brookside Community CIO
Brook$lde Communlty CIO Contents Page Charity information Trustees. report Independent Examiner's report Slalement of financial activities Balance Sheet 10 Notes to the financial statements Detailed income and expenditure
Brook$lde Communlty CIO Charlty Informatlon Registered eharlty number 1200567 Tru$tees S.P. Prince N.J. Gough J.Kemp B Graham lappoinled 1 sl Jan 20231 Prln¢lpal Offl¢e Brookside Church Brookside Close Earley Reading RG6 7HG Independent examlner Alan Crosse Bankers Lloyds Bank pl Reading Branch 24 Broad Street Reading RG12BT Page 1
Brook$lde Communlty CIO Tru$tee$' report The Iruslees present their report and the financial statements for the period ended 30th June 2023. 1. Referen and Adminis ra iv Legal and admlnlstratlve Informatlon Brookside Community CIO is a CIO formed by a Constitution dated 27th September 2022. Charitable status was granted on 4th October 2022, registered number 1200567 and the Charity ommenced operations on 1 st May 2023, taking over all assets, liabilities and activities from Living Hope Trust (Charity No 10976701 . The charity operates from Brookside Church, Brookside Close, Earley, Reading RG6 7HG and operates under the name Brookside Church. The CIO is a member of the Evangelical Alliance and ol Transform Reading. Governing instrument This is the Constitution dated 27th September 2022. The original is available for inspection if required Tru$tees S.P. Prince N.J. Gough J.Kemp B Graham (appointed 1 st Jan 20231 Trustees are appointed lor a maximum 015 years, but are eligible lor reappointment. S.P. Prince is the senior leader ol Brookside Church and is a full time employee as well as a Iruslee. ructure overnan and Mana emen Statement of trustee$, re$pon$ibilitle$ Law applicable lo Charities in England and Wales requires the trustees to prepare financial statements lor each financial year which give a true and lair view of the stale of allairs of the charity as al the balance sheet date and ol its incoming resources and application ol resources lor the financial year. In preparing those financial slalements, the trustees are required to.. Select suitable awounling policies and then apply them consistently- Make judgements and eslimales that are reasonable and prudent., omply with applicable accounting standards subject lo any material departures disclosed and explained in the financial stalemenls,. and prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charity will continue in operation. The Iruslees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them lo ensure that the financial statements comply with the Charities Act 2011. They are also responsible lor safeguarding the assets of the charity and hence for taking reasonable steps lor the prevention and deltiOn of fraud and other irregularities. Page 2
Brook$ldg Communlty CIO Tru$t88s' roport Icontlnuadl Organlsatlon Structurè Two ol the trustees are responsible lor a s¢111¢ functional area each, namely Finance, and Buildings. Another trustee is the senior leader ol the chLJreh and provides a direct link with the ¢hur¢h leadership team. The other trustee is from the Church. Doel$lon Maklng There are a minimum ol lour trustee meetings each year and items lor decision are brought to the meetings by the lunetional area trustees and by the senior leader. Decisions are always made on a eoneensus basis. 11 decisions are required urgently and cannot wait lor the next trustee meeting, agreement is reached via telephone ¢alls or email. Naw Trust88S On average there is less than one new trustee appointed each year. Induction and training is therefore individually tailored depending on the speeilic trustee role to be undertaken and whether the person has any prior trustee experien¢e. Rlsk manag&m&nt polley We recognise that the greatest risks we lace are financial and repLJtational and our primary locus is to mitigate against these risks. We are prepared lor medium risk linaneially, but absolute minimal risk repulalionally. An outlinè risk register is shown on pages 6 and 7. èctlv8s and Actlvltl During the year the principal objective was to advance the Christian Faith by promoting and encouraging the Chur¢h ol Jesus Christ, primarily but not ex¢lusively in Reading and the surrounding area. Our priority goals were to.. Develop the Community life and size ol the local Church, and to build bridges into the local community by providing help and encouragement where needed. 2. Impact this generation, by investing in children and youth work. 3. Resource church growth and mission overseas by praying, giving and going. Stratoglès lor aehlèvlng thè obloctlvès The primary strategy lor achieving the above objectives is to re¢ruit staff with the appropriate skills, subje¢t lo adequate funds being available. However, the church community is made up mainly ol volunteers and othgr than four permanents Itwo ol whom are part timel, they are not paid by the charity. A key strategy is to support and encourage the volunteers as the carrying out ol much ol the objectives and a¢tivilies ol the ¢harity is dependent on the work and giving ol the volunteèrs. Ml$$lon Slalèmont A Jesus-¢enlred, Good News ¢ommLJnity lor everyone. 4. Plans for Futurè P8rlod The aims are lo continue with our present objectives and activities as described in Section 3. Al the end ol Sept 23, S Prince is retiring as senior leadèr, and is being replaced by Mrs S Ensor and Mr N Ensor. Page 3
Brookside Community CIO Trustees. report {continuedl 5. Achievements and Performance Th8 church rne8tS We8kly for worship s8rvic85 With services scre8n8d live on Fac8book. Many of the congregation ar8 involv8d in a wid8 ranging nutnb8r of tnissional activities. Sorne of this happ8ns as peop18 work with Just Around the Corner IJACI and organisations who link together and co-operat8 through Transform R8ading. These includ8 organisations such as Street Pastors, Rail Pastors, Christian Comtnunity Action ICCAI, FAITH and R8adifood and Mustard Tre8. Many mission connections ar8 mad8 through the various activiti8S EIS50ciated with our youth and children's work, Th8 CIO supports and serves a number of overs8as people and projects that 8ach h8lp to itnprov8 life and w811-b8ing. W8 are specifically involved in working in Rotnania, Carnbodia through partners bas8d in th85e countries We help to provide aid for self-funded projects and training and education for local p8opI8. Th8 abov8 has all b&en achiev8d within th8 fram8work of a Sound financial pgrfortnance, a reduction in unrestricted incom8 b8ing off58t by cost saving5, inclLJding not replacing staff leav8rs. 6. Public Benefit Examples of where the trust provides a significant Public B8n8fit ar8 as follows. In each case the activity is for the g8n8ral cotnmunity, not jLJSt for church m8mbers'. "Busy Bees is an a1Vity bas8d group for parents and toddlers tneeting once a week during tertn titn8, th8re 15 also 'Baby Space, onc8 a W8ek for new moth8r5. "Op8n Door5" is a Social group for over 60's, m8eting w88kly for refr85htnent5 and conversation. 3. Etnotional lit8racy groups provid8 5P8cial support at two of th8 local schools and m8et we8kly during te titne. 4. Brooksid8 provid8s volunteers to assist'Just Around the Corn8r which provid85 d8tached youth work supporting young p8op18 in the comtnunity and also provid85 SUPPOrt for fatnili85 on a local estat8 Wlth special social n8ed5. 5. Reading Football Club chaplaincy, fulfilled by the Senior L8ader, provid85 SUPPOrt to those working at the club as w811 as car8 for support8rs during tim8s such as b8reav8tn8nt. 6. Once a w8ek during th8 colder tnonths, th8 church is op8n for'wa W81cotne' providing a wartn spac8 for th8 Corntnunity to visit. 7. CAP Mon8y Managernent Courses are run at Brookside on a regular basis. 8. Divorce Recovery Wod(shops IDRWI ar8 a150 run at Brookside on a r8gular basis. 9. Because cotnrnunity b8n8fit is one of our key aitns as a charity, we ar8 now part of th8 Torch Earley Hub, in order to further shar8 resourc8S Wlth chLJrches and charit185 who have similar airn5 to our own. We also mak8 our faciliti85 available for oth8r local cotnmunity groups, SLJch as Baby S8nsory, Ear18y Comtnunity Choir,and we would lik8 to expand thi5 usag8 in th8 future rnaking use of th8 new 8Xt8nsion. We also have links with the local surgery, who occasionally us8 our facilit185. Page 4
Brook$lde Communlty CIO Tru$tee$' report l¢ontlnued) 7. Financial Review Flnanelal reports With this report is a full sel ol accounts which have been independently examined. De$¢rlptlon of funds and thelr uses General Funds - this is the general income into the church which is used lor the day lo day running ol the church, covering general, personnel and mission costs. This is the primary funding source lor the trust and is entirely dependent on the voluntary giving of the church members. Rather than fundraising, giving is encouraged by regularly leaching the principles ol tithing and this wll continue lo be the case. Designated Funds- this is general income into the church that has been sel aside by the trustees lor any major building expenditure or repairs. Reslricled Funds- this is income specifically given lor a project and is only used on that project. At year end this represents the CAP, Tea Time Club Mission funds and the Building Fund. Expenditure Most ol the trust's expenditure is on personnel costs and a slatt team wth the right mix of skills is the main way the objertives are supported. Reserve and Investment policy Historically, our aim has been to have in reserve whenever possible, the equivalent 013 months of staff salaries, national insurance and pensions. Al the year end this amounted lo £27,588 against free reserves of £62,883. As the opening reserves were higher than required, £13,940 was transferred lo the Building Fund in the financial year, to cover loan repayments. Any funds not needed in the Current awounl are moved lo a higher interest account. Grant maklng poll¢y This is a very small and limited part of our work as far as the UK is concerned. It will cover occasional benevolent needs of the church Community. Each case is assessed and decided on by the Iruslees. Grants in terms of overseas missions are reviewed by the Iruslees each year. Approved by the Iruslees and signed on their behalf by Date 4th September 2023 N.J.Gough, Trustee Page 5
Brookside Community CIO Trustees. report Icontinuedl Risk Regi$ter Risk T Financial Risks identified Rapid drop in income Probabili High Im act High ation Monthly review ol InMe by trustees and ¢hur¢h leaders Usual control processes around raising and signing cheques etc., plus annual examination of the accounts Regular review ol alcs Imonthlyl by trustees lo ensure a ro riate accountin methods Regular personnel reviews and contact with stall A¢counling fraud Low Medium A¢counling errors Low Low Governance Unexpected resignation ol senior leader Unexpected resignation ol other staff Sudden departure of trustees takes us below the minimum re uired In¢apa¢ily ol senior leader due lo accident or long term illness Low High Low Medium Regular personnel reviews and ¢onla¢t with stall Low Medium There are four Trustees, one above the minimum. Operation Medium High Bookside Leadership Team to undertake key responsibilities in the short-term. Act according to CIO Stall Handbook and implement process lo recruit new senior leader. Current stall and volunteers to undertake key respDnsibilites in the short-lerm. Act according lo CIO Stall Handbook and recruit new stall. Have ro ramme to train new oun leaders Administrator maintains a suitable level ol Public Liability Insurance. The insurance Covers legal costs. There is a periodi¢ review ol Health and Safely legislation Changes and that chwks are being carried out. Administrator ensures that the individual responsible for any oll-site Church activity le.g. Church Campl completes a risk assessment and that insurance exists to Cover the unavoidable risks identified. Administrator maintains a suitable level ol building and Content insurance. There is an annual review on renewal ol insurance to ensure recent changes reflected in policy. Insurers to be informed ol large value purchases. Flood cover is in place. Contingency plan is to hire local school or community buildings e.g. Loddon School, for Sunday services and week day aclivites. Insurance should cover the cost ol these. 11 the risk is more than the level described as acceptable in the Mission Policy document then Trustees. approval lor the visit must be sought. In¢apa¢ily ol other staff due to accident or long term illness Low Medium Claim against Church for material damages, injury or recruitment I dismisal issue Low Medium Risks associated with running church oll-sile activities Low Medium Serious damage lo building makes it unusable Low High 11 The risk ol a person on church business being detained or hurt in some way when Iravelling overseas Low Low Page 6
Brookside Community CIO Trustee5' r ort conlinued Risk Register Continued Risk T Operational Risks Continued Risks identified Security ol assets- from damage and theft ct Low ation Low li and content insurance is maintained. A system lor recording key issues and details ol building users lace. All computer held data at the church ottice land the finance budgeting system) is regularly backed up by Administration Assistant. Each month a copy is made and kept off sile. All church PCS are password protected. The passwords are stored in the safe and the sale code is known by more than one member of staff. Ml persona data is liled securely. All key processes are documented. We have a process and systems in place lo ensure GDPR com The Administrator produces guidance and takes Data lOSdaMage or data security is compromised Low Medium Security of chIren or adults while on the premises Low Medium Youth Worker is responsible for securing the building when children's events occur and registering child attendees. They also ensure that parentguardIanS understand their responsibility during public church events. Leadership team lo continuously monitor feedback from small group leaders and others. BLT members lo arrange timely personal follow-up *rylh any idenlrfied. Loss ol severa church memberslfamilies over a short period of lime due lo dissalislaction. Could be due lo doctrinal or other issues. Would cause immediate High High 11 on cash flow and budgets, and ultimately church operations. Local or national emergency such as the 2020 Coronavirus epidemic and associated lockdown which included closure of churches and Medium High Refer lo Brookside Church Disaster and Business Continuity Plan which is currently being produced. Options include running activities online. gatherings. Claims ol malpracticelharm levelled against youth or other worker Reputation Low High The Youth Worker is reswnsible lor iMementIng Ihe procedures described in the Trust's Child Protection Policy. lor recording slalemenls of rkers issues arise and seeking legal advice il necessa The Leadership Team Leader. annually al a Staff Immorality amongst leaderslemployees Low High li precautions I standards expected ol leaders who and morals. Adminislralor annually alerts all staff and leaders to the processes in place lo maintain favourable press coverage and good relations our neighbours e.g. ol contacting the Senior Leader lor Trustee il not available) immediately they are a¥Yare of a church activity that might attract neighbours or media attention I consulting the senior Leader before giving a press inlerviewl gelling approval from the Senior Leader before an Attacks on the Church through neighrS or media Low High Regulation Punitive removal ol charitae status Medium Trustees keep up lo dale on Charty Law and review annually whether our systems meet Charity Law standards. Adminislralor ensures stall are aware of planning conditions and that building users agree lo abide Breach of planning conditions Medium Failure to meet other re uiremenls Low Medium Adminislralor periodically reviews Health and Safe new le Page 7
Independent Examlner's Report to the Trustee$ of Brookslde Communlty CIO I report on the accounts of Brookside Community CIO for the period ended 30 June 2023 which are sel out on pages 9 10 17. Re$pon$lbllitie$ and ba$1$ of report As the charity's trustees, you are responsible for the preparation ol the accounts in accordance with the requirements of the Chanties Act 2011 (Yhe Act,). I report in respect of my examination of the CIO'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlnerfs $tatement I have completed my examination. I confirm that no material mallers have come lo my attention in ¢onne¢lion with the examination which gives me cause to believe that in, any material respect.. the accounting records were not kept in awordance with section 130 of the Charities Act., or the accounts did not accord with the a¢¢ounting records., or the accounts did not comply with the applicable requirements conTrrning the form and content ol accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examinalion lo which attenlion should be drawn in Ihis report in order to enable a proper understanding of Ihe accounts lo be reached Signed 6toéa Date.'31 st August 2023 Alan Crosse Page 8
Brook$lde Communlty CIO Statement of financial aetivitie$ For the period 4th O¢tober 2022 to 30 June 2023 Unrestricted Designated Reslricled Total funds funds funds funds 2023 Notes In¢omlng re$our¢e$ Incoming resources from generated funds Voluntary income (Donations and gifts) 25,520 320 25,840 Interest received Incoming resources from charitable activities.. Project income 265 265 Other incoming resources 3,129 3,129 Total incoming resources 28,914 320 29,234 Re$our¢es expended Costs ol generating voluntary income Charitable aclivilies.. Growth, Outreach and Mission 28,845 220 29,065 Governance Total resources expended 28,845 220 29,065 Net Ineomlng resouree$ before tran$fers 69 100 169 Transfers lo Building & Mission Funds 113,9401 13,940 Net movement In funds 113,8711 14,040 169 Balances transferred from Living Hope Trust 424,588 143,8861 380,702 Balances carried forward al 30 June 2023 10, 11 410,717 129,8461 380,871 The charity's incoming resources and resources expended all relate lo continuing operations. The charity has no gains or losses other than as shown above on the historical cost basis. Page 9
Brook$lde Communlty CIO Balance $heet at 30 June 2023 2023 Notes Flxed As$et$ Tangible Assets 347,834 Current A$set$ Debtors Cash al bank and in hand 2,667 73,266 75,933 Credltor$ . Amount$ falllng due within one year 127,8961 Net Current a$$ets 11 48,037 Net Current a$$et$ le$$ ¢urrent Ilabllltles 395,871 Credltor$ . Amount$ falllng due after one year 115,0001 Total a$set$ le$s Ilabilitles 380,871 Re$erve$ Unrestricted income funds Designated income funds Reslricled income funds 410,717 10,11 10,11 129,8461 380,871 Approved by the Iruslees and signed on their behalf by Dale 4th September 2023 Trustee Page 10
Brooksidg Community CIO Notes to the financial statements For the period 4th October 2022 to 30 Jun9 2023 1 Accounting polici9$ 1.1 Basis of accounting The financial statements have been prepared under the historical cost convention and in accordan¢e with applicable accounting standards and the Statement ol Recommended Practice applicable lo ¢harities preparing their accounts in a¢¢ordan¢e with the Financial Reporting Standard FRS102 1.2 Incomg Donations are credited lo the Slalemenl ol Financial Adivilies on a re¢eipts basis. 1.3 Allocation of costs Growth, Outreach and Mission Costs ol activities in furtherance ol the charitys objects comprises expendilLJre directly relating to the objects ol the charity. 11 includes the direct costs ol missions, specified gills, leaders and direct workers salaries and other direct expenditure. It also includes specific project costs including outreach activities and payments lo visiting speakers. Governancg Costs ol producing the slalulory a¢¢ounts plus any legal lees. 1.4 Grants payable Grants payable are a¢¢ounled lor in the year in which the award is made. 1.5 Depreciation Depreciation is calculated lo write oll the cost ol fixed assets in use at the balan¢e sheet dale on a straight line basis over their ellective useful lives al the following rates. Compuiers All other equipment Land & Buildings 33V. p.a. 2091. p.a. OQ/. p.a. (Zero depreciation as the value all relates lo the landl 1.6 Lga$9$ A new operaling lease was signed in June 2023, lor a Copierlprinler ,repla¢ing an existing lease, with a four and a hJl year term and quarterfy payments of £444. 1.7 P9n$ion$ The charity contributes lo the pension arrangements ol employees. Premiums are written oll in the year ol payment. Page11
Brook$lde Communlty CIO Notes to the financial statements For the period 4th O¢tober 2022 to 30 June 2023 A¢¢ountlng poll¢le$ (¢ontlnuedl 1.8 Funds Following the requirements ol the Slalement of Recommended Practice all the funds ol the charity have been analysed over the different types which are.. De$lgnated funds Designated funds are where the trustees have dlded to sel aside some of the unrestricted funds for a spe¢ifi¢ purpose. Re$trl¢ted fund$ Reslricled funds are those where the donor has imposed restrictions on how the fund may be used bul which do not prevent the fund being spent. Unre$trl¢ted fund$ Unrestricted funds are those which are not subject to any special restrictions and they an be used as the Iruslees decide. In¢omlng re$our¢e$ The incoming resources and results for the year are attributable lo the principal aclThiily described in the Iruslees report. The income is primarily from the voluntary donations of the church members. There is no generated income from any form of public appeal. Re$our¢es expended 3.1 Co$t$ of generatlng voluntary In¢ome Zero costs as there are no public appeals lor funds 3.2 Growth, Outrea¢h and Mls$lon Unreslricled Designated funds funds Reslricled funds Total funds 2023 Grants (Overseas Missions, Home Missions, Otherl Personnel costs Adminislralion costs Ollice Costs Project costs Other costs 1,967 220 2,187 20,404 1,875 978 20,404 1,875 978 3,621 3,621 28,845 220 29,065 Adminislralion relates to the costs ol the charills book-keeper and admin assistant Page 12
Brook$lde Communlty CIO Notes to the financial statements For the period 4th O¢tober 2022 to 30 June 2023 Grants are made up as follows 2023 Specific donations passed on Organisations 220 Overseas.. UK.. Evangelical Alliance Faith Transform Reading RE Inspired Just Around the Corner IJACI 140 140 Individuals121 (Soung + Mahoney) 1,560 Benevolent Gifts 127 1,967 220 2,187 4 Governan¢e Unreslricled funds Reslricled funds Legal and professional lees Page 13
Brook$lde Communlty CIO Notes to the financial statements For the period 4th O¢tober 2022 to 30 June 2023 Re$our¢es expended 2023 Resources expended include the following.. Auditors remuneration (including VATI.. Year end a¢¢rual Actual lee in excess of prior year end awrual 250 250 Deprlation of owned tangible fixed assets 404 6 Staff 2023 Employee emoluments.. Wages and salaries Social security costs Pension costs 16,090 2,806 18,896 The average number of persons employed during the year was '. Number Paid trustees Other lincluding part time employeesl Part time contractor No employees received remuneration exceeding £60,000 per annum During the year one Iruslee received £82 reimbursement lor out of pocket expenses incurred during the period. S. Prince, a trustee of Brookside Community CIO, received £8,073 remuneration lor the period lo 30 June 2023. Payments to Iruslees are permitted under the constitution in specified circumstances. Page 14
Brook$idg Communily CIO Notes to the flnanclal statements For the eriod 4th October 2022 to 30 Junè 2023 7 Tangiblg fixgd a$$g1$- All for Charity uso Freèhold Land and Buildings Othor Assgt$ Total Cost Transfer from VIng Hope Trust Additions Disposals 344,000 21,918 365,918 AI 30 June 2023 344,000 21,918 365,918 Dgprgcialion Transfer from Living Hope Trust Charge lor the year Disposals 17,680 404 17,680 404 AI 30 June 2023 18,084 18,084 Ngl book valugs AI 30 June 2023 344,000 3,834 347,834 The Freehold Land and Buildings cost represents the valuation lor Brookside Church dated 19 June 2002. This value is still considered to be appropriate. The value is all ¢onsidered lo relate lo the land Inol the buildingsl so no depreciation has been ¢harged Dgbtors 20¥J 2022 Prepayments and a¢¢rued income 2,667 2,307 2,667 2,307 9 Crgdilors 20¥J 2022 Amounts falllng dug In ong ygar Pension creditor Accruals and deferred income Current portion ol long term loans 496 2,400 25,000 776 3,603 17,000 27,896 21,379 Amounts falling dug aftgr year Interest free loans 15,000 40,000 15,000 40,000 Interest free loans lor the Building Fund have been received, these are repayable over the next 2 linaneial years, with final payments due in August 2024. Page 15
Brook$ide Communily CIO Notes to the financial statements For the period 4th O¢lober 2022 to 30 June 2023 10 Funds Transfer from Living Hope Movement in resources Incoming Transfers Outgoing Balance al 30 June 2023 Restricted funds.. Postbox Iotherl Mission Fund Ilor Romania Mission Fund Ilor CAPI Transfer from Living Hope Building Fund 200 200 3,124 50 47,0601 143,8861 20 3,104 50 133,0001 129,8461 120 320 13,940 13,940 220 Designated funds Designated funds relate to monies sel aside by the trustees lor any major building related expenditure or repairs. The deficit on the Building Fund is covered by the Interest Free Loans 11 Analysis of nel a$sel$ between tund$ Tangible fixed assets Net Assets Tolal Restricted funds Designated funds Unrestricted funds 129,8461 129,8461 347,834 347,834 62,883 33,037 410,717 380,871 12 Other tinancial Commitments At 30 June 2023 the charity is committed lo making 18 further quarterly payments of £444 (£7,992 in totall lor a prinlerlcopier leased in June 2023. £1,200 lor the retention on the first phase ol the building project, is still outstanding. 13 Pen$ion The pension cost charge of £2,8C>6 represents contributions payable by the Charity to the auto enrollment scheme with The People's Pension. Any outstanding contributions are included in ¢redilors. 14 Connecled ¢harilie$ None 15 Post balance Sheet evenl$ None Page 16
Brook$lde Communlty CIO Detailed income and expenditure account For the period 4th O¢tober 2022 to 30 June 2023 2023 Income Regular Gill Aidable income Ad Hoc Gift Aidable income Tax refunds General giving Specified Gifts Project Income Donations lo reslricled fund (Building lundl Other income Interest received 18,166 550 5,135 1,669 200 265 120 3,129 29,234 Admlnl$tratlve expenses Stalling costs.. Salaries and employer's Nl Pension contributions Motor expenses Contractor Costs Other staff costs 16,090 2,806 236 2,720 427 22,279 1,560 280 200 20 127 2,187 Direct expenses.. Overseas missions Home missions Specified gifts CAP and Teatime club Other Ollice costs and administration Repairs & Maintenance 134 1,652 121 Telephones I Internel Postage Bank Charges Stationery, books and CDS Printing, photocopying and newsletter Legal and Professional lees Depreciation Ollice equipment Insurance Project expenditure Building project expenditure Sundry 16 37 169 404 962 1,104 4,599 Total Expenses 29,065 SurplusllDeficitl lor the period 169 Page 17