Charfty Registrntion No. 235411 Company Reglstration No. 00438960 {England and Wales) UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN {A company limited by guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN LEGAL AND ADMINISTRATIVE INFORMATION TruStS Mr P R Kleyn Mr P T Mapletoft MrT F Thorpe Mrs N Sandoval Charity number 235411 Cornpany number 00438960 Prlnclpal add9 Unit 10, Lake End Court Taplow Road TAPLOW SL6 OJQ Registerod offic• Unit 10, Lake End Court Taplow Road TAPLOW SL6 OJQ Independent examiner Craufvrd Halg Audit SeNces Limited CIO Craufurd Hale Group Ground Floor, Arena Cowt Crown Lang MAIDENHEAD SL6 8QZ Banker8 HSBC Bank PIC 35 High Street MAIDENHEAD SL6 IJQ
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN CONTENTS Pago Trusteès. report Independent examineffs port statement offinan¢ial activth'es Balance sheet Notes to the finartial statements 7-19
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Irustses wesenl Iheir report and financial statements for the year ended 31 March 2024. The financial slalements have been prepared in aord8n¢8 wlh the accounting policies set out in note I to the finaneoal statements and Gomply with the Charity's Memorandum and Arb¢les of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice" applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK Republic of Ireland {FRS 102}. Objectlves and activitles The Charty's objects and 115 principal activity conb'nued te be that of an e(JuGO1ional Instltullon devoted lo teachlng t principles ol Christianity and the application of those prInc5e8 to everyday lrfe and affairs. The trustees have paid due regard to guidance issugd by the Charity Commission in deading what athvilies the Charity should undertake. The Truste ensure that the adivities undertaken are in line wf(h the charitable objectives of Unity School of Christsanity, and in doing so are satisfied that Unity Schwl of Christianity's activili meet the requirements on demonstrating public benefit. The activities conlinug to be.. Provision of Silent Unity prayer line The conduct of meetingslservices The producb'on and distribution of the Daily Word Teaching Retreats The dislriExJtI of booklets and books related lo the Charity's purpose Achlevements and perfom)anco The Charity has continued the prow8ion of the Silent Unity prayer support line, distributed the Daily Word an(1 undertaken retreats and tead)ing sessions, Fundraising actlvhles during the year The Charity reliés on oning donations from its donors. whose 5UPPOrt is valued, and other aclmlies outlined al)ove. The Charity organises retreats and produces the Daily Word publication lo raise fvnds. The differeftce the Charitys perfomjance durin9 the year has made to the beneficiaries of the Charity The benefiaaries of the Charty are those members of the public that attend andlor use the vallous spiritual nctions listed in the activities above. The Charity's continued successftjl provisi of these services has ensured that the beneficiaries have weived spiritual support and attendant benefits. This has been confirmed in the stream of letters and telephone calls gf support and gratitude received_ Our successful ffinancial performance ensures that the* services will ntinue for the foreseeable ftrture. The degree to which the aehlevements andperfomiance during the yearhave benefftèd wldèrsoelety Wider SIety has benefitted by the beneficiari8s receiving spirrtual solace and thereby being better adjusted to and happier within their communities. Flnanclal rwlow The charity continued to meet all ils commitments, held more one day seminars and retreats and supported Celebration Day. Onè of our Trustees, Paul Mapleloft. was ordained as a minister and our CEO, Kimerie Mapletoft, menltsred other ministerial ndIdateS. Spiritual Education and Enrichment elasses are continuing to prove very SUCGessful wth an increasing number of our congregants wth signifieanl attendance frorn Africa. Our 'virtual Unity approath, is proving successful for teaching a1 services.. our Daily Wd sesgons each day are proving particularly successfijl. Oveiall, our costs rose by £3,268 which, at less than 2.5%, is reasonable We h1 a large legaw of £28K but Silent Unity gifts dropped slightly again this year. However, we 81111 have an historically healthy fund balance of almost £989K. We remain firn9ncially comfortable.
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Policy on reseryes The presenl level of fiJnding is adequate to Support the continuation of Ihe work now in operation fef the medium tem and the trustees consider the finanryal position of the Charity lo be satisfactory. The general reserve has decieased slightly from £988,409 in 2023 to £987,805 in 2024. Our fr* unrestricted reserves li.e. the unrestricted reserve less fixed assets) level decreased lo £644,926 12Q23'. £647,237) as well as actu cash in bank of £647,20412023.. £643,493), The trustees have review8d the requirements of the reserve policy and have conduded that three months op8rating cos18 of around £40,OfK) is the minimum reserve that is requir&l. The current reserve of the Charity is above the required level. Avallablllty andadequacy of assets Oloach of the funds The Board of Trustees are satisfied that the Charity's assets in eath fund are available and adequate lo ftjlfil its obligations in resped of each fund. The Irustees havo assessed the major risks to which the Charity is exposed, and are Satisfd that Systems are in place to mitigate exposure lo the major risks. Structuro, governance and managemont Th8 Charity is a company limited by guarantee and govemed by its Memorandum and Articles of A$SlatiOn. The goveming document is dated 17 February 2004. The trustees, who are a150 the diredors for the puwe d eompany18w, and who served thring the year up to the dale of signature of the financial staternents were.. Mi P R Kleyn Mr P T Mapletoft MrA M Price Mr T F Thorpe Mrs N Sandoval (Resigned 1 March 20241 The methods used to recruitandappointnew Charfty trustee$ In an effort to maintain the broad skills mix on the Board, the Chair works with the rest of Ihe Board of Trustees lo idenlfy areas of weakness on the board and in the event of particular skills being lost due to reliremenls. To maintsin a pool of piospective Iruslee$, the Board, together wth the officers of the Charity, idenb.fy individuals that have sh¢)wn affinity for the work of the Charity. Vvhen appropriate, the Board approaches them and may appoint them to the Board of Twstee5, subject to the approval by the membership. None of the Iruslees have any beneficial interest in the company. All of the trustees are meMr$ ofthe Company and guarantee to contribute £1 in the event of a winding up.
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 managssthe day to thy adrnini5tra1i ofthe Charty. Ihe crf SlSent Unlty and the l[li01 samtnars and retreats. The rernaining ¥tsff arè emrAoysd atlhe Maidanhead c8ntre. a5Si5bry with th? adrrunlstratlon of the W• fj al30 gratdul to vdunteer vlsltors who 888istsnc to thts thal0r& Statonwrt of trugtoes. responslblllile• Thg truste. also tho 4irect(Ks of Unty Sclb>)l of cthiisllty of Gmt Britawi fvr the purposo of ttlrnpy 18w, are resF)nslble hr prewing the TnJstees' Rewi and t1f8nd01 statements in accordane Sleable law and UrthiBd Kiwjom AUting Stand Iunttfjd iangd(¥m Generalty knptèd >Inting Practic). Company Law rewirès thè buste8S to weparè fiftanaal statements for eath fmnfaèl YeArCh gfve a true and f8ir vtaw of the 8lats of affa1 of the Ch8rlty and of th& lTh>Jming r&Tource8 and 4¥Ak8lKJn Df tewur¢es. irJudn9 thts intrjme ar1 èyJ¥JituM. of charflat4e company for th81 r. In pr•pwing fmandal Statom. the trustee5 are requwed to: . St>Ilable aryxwnling pJFcxes arml apptythwn ¢)Ltnr. . ¢)bs•th? nwthcxls windples in tha Chwilios SORP: - maJJgeM8nts and &slEmatos th* arg reasonable aThJ pwdent . slate whether 8FW1Cab UK Aewjnfjng Startdard8 have I) foV4x¥ed. gJbieLt to any materi (kp3rkw•s disdos& and tyi the firorval statrnts; aftd Charity will conlinuè In op?Trlion. The trustees are resp]S4b1e for keeng adequate accounljng re¢ords that dL$CSe reasonable accurd¢y ai ony time the financial p0Sj0n of the CharTty and enable them to sU[9 thatth• IEnancW statements cuxpty VAth the Ccmpanles Act 21M)6. They are also rewnsible for safeguarding the assets of the Charity aFHI herv f¢r The trJJstseg weport was apprtsvod by the Board of Twst Truske
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN I report to the trustees on my 8x8minalion of the flnancial statements of Unity Sch¢1 of Chrsstianity of Great Britsin (the Charity) for the year ended 31 March 2024. Responsibilities and bJsl$ of report As the trustees of th& Charty (and also ils directors for the purposes ol comp8ny lawl you are responsible for e prgparatr)n of th8 financial statements in aceordance wlh the requlrements of the Compantes Act 2006 (the 2006 Adl. Hang satisfied myself that the financial statements of the Charity are not required to be audited Lmder Part 16 of the 2006 Act and are &ligible for independent examination, I report in respect of my examination of Ihe Charity's financial statements carried out under section 145 of the Charthes Act 2011 (the 2C111 Act). In carrying out my examination I have followed all the applicable Directions given by th8 Charity Commission under section 145{5}Ib} of the 2011 AGt. Indgpend¢nt èxamlnerfs ststgm•nt I have completed my examination. I confirm that no matters have come to my attention in conneCtn wlh the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the Charity as reqUId by section 386 of the 2006Act' or the finanaal statements do not accord with those reeord5', Of the financial statements do nol comply with the accounting requirements of Sedon 396 of the 20C6 Act other than any requirement that the accounts give a true and fair Mew whith is not a matter ¢on$idtteé as part of an independent examination.. Dr th8 finanaal statements have not been prepared in accdan wth the methods prinuples of the Statement of Recommended Pr8dice for accounling and reporting by charities appli¢able to charili8s preparing their aocounls in accordance with the Finanoal Reporting Stard applKable in the UK and Republic of Ireland IFRS 102}. I have rn concems and have come across no other matters in connection with the examination lo Ythich sttenlion shwld be drawn in this report in order lo enable a proper understanding of the finandal statements lo be reache Paul Fagan FCCA for and on behalf of Craufurd Hale Audit Services Limil8d CIO Craufurd Hale Group Ground Floor, Arena Court Crown Lane MAIDENHEAD SL6 8QZ Dated. 3o..:..i.L)..: .Zd>tr
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlctsd Restricted funds funds 2024 2024 Totsl Total 2024 2023 Notss Donations and legacies Chaiitsble activities Investments 96.284 31.096 9,790 96,284 31.096 9.790 7e,183 30,250 2,608 Total Income 137,170 137.170 109.041 Raising funds Charrtable activrties 16,981 120,911 16,981 120.911 16,902 117,722 Total resources exponded 137,892 137,892 134,624 Net movement In funds (722) (7221 {25,583) Fund ba18nces at 1 Aprll 2023 988,131 1.431 989,562 1.015,145 Fund balanGes at 31 March 2024 987,409 1,431 988.840 989,562 The statement of financlal advities includes al gains arKI10&8es recognised in the year. The ststement of financial activities includes all gains aNJ losses recognised in the year. Al income and expendÉture denve from continuing activities. The statement of financial activities also complies wth the requirements for an ineome and expenditur8 acctyjnl under the Companies Act 2006.
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN BALANCE SHEEr ASAT31 MARCH 2024 Fix8d A•ets Tangible ats 13 14 15 1.631 7.647 643.493 Debto 647204 652.771 Crndltorn: amounts f4llng wthln (8.944) 14.103) 648,668 T(al as1•0 curTrnt Il¥bllltlos 989.562 Income fund5 18 1A31 1,431 Gengral unrestric fuThJ$ 7.344 80.085 987.409 9B8.131 989.ffi2 2006. for lh8 yeor 31 Marth 2024. The d1r8CtC ackJm thetr SFnSibltes for c4)mplw¢vJ Mth the requiremwts ( the Act 2006 Th8 NJE rpquirnd th8 Ixjmwy lo obtsin w a1 of its ffinl stst4ngThts for tr year In qu&sliDn in accordarKè with ssckn 476. Theso flnan¢io1 StatsMe hav8 Lwn li accOrdce wylh tho provi4orts appknbie to cg)mpaAie$ Subject Thè finandal statsn*nts wttrp approved by the TnBtees .... Cfxnpany Regl8tratlon No. 004389eo
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles Charlly Information Urity School of Christianity of Great Britain is a private mmpany limited by gu¥antee. In the event of tho Charity being wound up, the liability in respect of the guarantee is limlted to £1 per member of the charity. The charty is incorporated in Ergland and les. The regislered office is Unit 10, Lake End Court, Taplow Road, TAPLOW, SL6 OJQ. The pnrKipal xwunling policies are summarised below. The accounbng policoes have been applied consistently throughout the year and the pre¢eding year. 1.1 Accountlng conventlon The financial statements have been prepared in aecordance wllh the Charity's Memorat)dum and Articles ef Assouats'on. the Companies Act 2006 and 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to tharilies preparing their accounts in accordance with the Finanaal Reporting Stsndard applicable in the UK and Republic of Iroland IFRS 1021. The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantsge of the provisions in the SORP for charities apptying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Ftows. The financial stotemenls are prepared in stertiTrJ, whith is the functlonal currency of the Charity. Matsry amounts in these financial statements are rounded to the rest £. The financial statements have been prepargd under the historical cost convention, modified to include investment properbes at fair value. The principal acCOtrng policies adopted afe set out below. 1.2 Goln9 concern In preparing the financial slalements, the trustees have considered the ability of the charity to continu8 88 8 going conrn and are actively monitoring the financial condition, liquidity and charitable operations to inform their deci$ion8. The charity made a deficit the year ended 31 March 2024 of £72212023.. £25.5831 and al the balanGe Sheet date had net current assets of £646.36212023.. £648,66818nd nel assgls of £988.84512023' £889.562}. The trustees have reviewed the latest financial infomalion and prepared cash flow forecasts identifying all known conlraclual cash commrtments for a period including the thlve months frclm the dale of approval of the financial slalement5 and compared this to current cash holdings. Cash al bank at the balance sheet dale was £647.204 {2023.' £643.493} which is more than adequate to cover the d)arity's expenditure over the next 12 months. Donations and SU Gifts continue to be unpredKtable. As stated above the tharfty has sufficient cash reserves to continue in the foreseeable fijlure. Based on Ihe ab¢)ve. tre trustees have conduded that there are no material uncertainties that lead lo significant doubt uport tha charity's ability lo continu8 as a going concem and therefore the trustees believe th* it r8mains appropriate to prepare the financial statemerbts on the going concem basis. 1.3 Charitsble funds Unrestricted fvnds are available for use at the discreth'on of the trustees in furtherance of their charitable objectives. Reslri¢ted funds are subject lo specific condition$ by donors as to how they may be usod. The purFvses and uses of the restricted funds are Set out in the notes lo the financial statemènts. The costs of raising and administering such funds are charged against the speafic fund. The aim and use of each restricted nd is sel out In nole 18.
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ounting pollcles IContlnu•dl 1.4 In¢omlng resourcey Income is reeognised when the Charity is legalty entitled to It after 8ny performance ts)ndllons have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donati¢)ns are recognlsed on receipt. Other donations are recognised once the Charty has been notified of the donation. unless perfomiance conditions require deferral of the amount. Income lax recoverable in relation lo donations received under GrftAid or deeds of covenant is recognised at the time ofthe donation. Legacies are recc¥anised on receipt or otherM5e if the Charty ha$ been notified of an impending distribution, the amount is known, and receipt Is expected. If the amount is not known. the legao is treated as contingent asset. 1.5 Expendituro and irrecovèrable VAT Expenditure is recognised once there 1$ a legal or constructive obligation to make a payment lo a third party. il is probable that settlement will be required and the amount of the obligation can be reliably measured. Expendrture is classified under ihe foll¢wing activity headings.. cost of raing ffijnds Including all expenditure inGurred by the charity to raise funds for its charttable purpo¥e. Expenditure on charitsble tIvItieS includes all costs incufred by the charity in furthering ils charitable aim, including support costs and costs relating to the governance of the tharity. All costs 8e allocated between the expenditure eategories of Ihe stslem&nt of finanual aclivthes on a basis designed to reflect the use of the resouree. Costs relatsng to a particular activity are allocated directly. Governance costs inclLKle those costs associated with meeting the cgnstitulional and 5ts1ulory reqiiremenls of the charty and indude independent examiners fees and costs linked to the strategic management of the charity. Irrecoverable VAT is charged 88 a cost ayainst the activity for which the expenditure was incurred. Support costs are those functions that assist the work of the Charity bul do not directly undertake tharitable aclivilie$. Support C0515 include back office costs, finants, personnel, payroll and gov8mance costs whlch supports the Chari$ activities. Th8s8 costs have been allocated lo charitable activities. 1.6 Tangiblè Ilxed assets Tangible fixed assets ar¢ inth.alty measured al cost and subsequently measured 81 eost or valuation, nel of depreciation and any impairment losses. Depreaalion is recognised so as to te off the cost or valuation of assets over their useful INes on the following bases.. Land and buihJing$ Fixtures, frttings & e(wipmenl No dePrlat)n 25% SL The gain or loss arising on the disposal of an a55el 18 detemined as the difference between the le proceeds and the carrying value of the asset, and is recognis8d in the statement of finanaal ath"vbties.
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng polici05 IContlnu8d) 1.7 Impalm)onl of fixed assets Al eaGh reporting end date, the Charlty reviews Ihg Carrying amounts of ils tsngiNe assets to detemine whether therè is any indication that those assets have suffered an impairnienl loss. If any such indallOn exists, the recoverable amount of the asset is eslirnaled in order to determine the extent of the impaimient Ioss lif any). 1.8 Stocks SloLs are stated at the lower of cost and eslimaled selling pric8. Items held for dlstribulion at no or nominal con&deration are measured the lower of replacement cost and cost. Nel r8alisabb value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution. 1.9 Cash and cash equlvalènts Cash and eash equivalents represents cash in hand 8nd deposits held at call wf(h banks. 1.10 Flnanclal Sn5trumènts The Charity only has financial assets and financial liabilities of a kind that qualrfies as basic financial Instrumts. Basic financial instruments are recognised al transaction Price. Financial instruments are recognised In the Charity's balanGe sheet when the Charity b8comes party to the contractual provisions of the inslrumenl. Basic Ilnanclal assets Basic financial assets, which indude debtors and cash arKI bank balances, are moa$urgd al transaction price Including transaction Gos1$. Basic financlal liabilities CredSlors and provisions are recognised where th8 charity has a present obligation resu5b.ng from a past event that will probably result in the transfer of funds to a third party and the amount due lo settle the oblKJalion can be measured or estimated reliably. CTedilor8 and provisions are nomially recognisèd al their settlement value after ollowing for any trade discounts due. Derecognltlon of financial Ilabllllles Financial liabilittes are d8recognised %then the Charitys contractual obligations expire or are discharged or cancelled. 1.11 Taxatlon As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. VAT is not re¢overable by the chanly and is therefore not included in the relevant $1 in the Slalemenl ef Financial Activitias. 1.12 Retirement b•nfts The Charity contributes to a defingd contribution scheme. Payments to defined contribution retirement beneffit sthwn8s are charged as an exFense as they fall due.
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles {Continued} 1.13 Lea¥ Lease5 are classffied as finance leases whenever the terms of the lease transfer substantially all the ri$k$ and rewards of ownership to the lessees. All other leases are classified as operatir¥J leases. Rentals payable under operating loases, induding ylease incentives Teceived, are charged as an expense on a straight line basis over the 18rm of the relevant lease. 1.14 Volunt•ors In aecordanee with the SORP, and in recognition of the difficJJlts'es in placing a monetsry value on the conlributknn from volunteers, the contribution of volunteers is not irtluded wthin the income of the charity. H¢)wever, Ihg trustee5 value the signrficanl wntribution made to the aclivities of the charity by the unpai volunteers. 1.15 Wlndlng up or dissolutlon of the charity If upon ndIng up or dissolution of the Charity thare remaln any assgts. aftw the satisf8cli of all debts and liabilities, the assets represented by the auMUlated fund shall ts transferred to some other charrtable body or bodies having similar objectives to th8 Charity. Crttlcal accounllng estimates and ludgemgnts In the applic*ion of the Charity's accounting policies. the trustees are required lo make judgements. estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ fr( these estimates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is r8ViS8d where the revision affects cnly that peri¢)d, or in the period of the r8vision and future periods where the revi%on affects both current and future penods. io-
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 Donations and legaciès Unre81rkted funds Restrlcted funds Totsl Total 2024 2024 2024 2023 Donations and gifts Legacies receivable 68.330 27,954 68,330 27,954 70,183 6,000 96,284 ge,284 76,183 For the year ended 31 March 2023 75.773 410 76,183 Donations and gifts Silent Unity gifis Direct donations Giftaid claims other donotions 31,459 25,481 9,328 2,C62 31,459 25.481 9,328 2.062 32,516 25,493 9,725 2,449 68,330 e8.330 70,183 Charltable actlvltl•s Publlcatlorlls Rotreatln¢ome Educatlon and mini8teriJl Tolol 2024 2024 2024 2024 2023 Primary pwpose aTrJ anallary trading inwmè 20,574 7,554 2.968 31.096 30,250 Analysis by fund Unr&strie fvnds Restricted funds 20,574 7,554 2,968 31,096 30,250 20,574 7,554 2,968 31,096 30,250 For th• year ended 31 March 2023 Unrestricted funds Restn'cted funds 21,611 5,726 2.913 30,250 21,611 5,726 2.913 30,250 11
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Investments Unrestrlcted Restrictsd funds funds Totsl Total 2024 2024 2024 2023 Int6r6sl receivabl8 9,790 9,790 2,608 For the year ended 31 Mah 2023 2.608 2,608 Ralslng fund$ Unrnstrlct•d Restrlcted fund$ Total Total 2024 2024 2024 2023 Publication costs Retreat costs Property rental expenses 10,659 6.298 24 10.659 6.298 24 13,062 3,840 18,981 16,981 16,902 For the year endod 31 M•reh 2023 Publication costs Retreat costs Property rental expenses 13,062 3,840 12,062 3,840 16,902 16,902 12-
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable activities Unrestricted 2024 Restricted 2024 Total 2024 Total 2023 Staff costs (see note 111 Ministerial and edallOn cost Tthes and love offerings Other activrties costs Donations made 46.708 588 3,200 3,692 46,708 588 3,200 3,692 45,887 699 5,541 2,281 410 54,188 54,188 $4,818 Share of support costs (see note 81 Share of govemance costs (see note 8} 65,283 65.283 61,704 1,440 1,440 1,200 120.911 120,911 117,722 Analy$Fs by fund Unreslricled fund8 Restricted fvnds 120,911 120,911 117,312 410 Forthe yearended 31 March 2023 Unrestricted fvnds Restricted fiJnd$ 117.312 410 117,312 410 117.722 117,722 13-
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Govemance costs costs 2024 2023 Staff cosls Isefj note 111 Oparating lease chwges Rates and water charges Light, heat and power Premises repairs, renewals and rnainlenace Property insurance Telephone. fax and internet Postsge Stabonery and printing Equipment expenses Hire of equipment IT services supp¢yl Sundry expenses Aountsng $8rvice$ Office supplies Bank charges Depreualion & amortisalion 22,133 634 3,460 2,075 368 2,084 4,e60 5,488 3,295 903 2,232 5,386 1,050 7,837 1,014 2,151 513 22,133 634 21,223 1,494 3,190 2,289 1,320 1,943 3,258 2,075 2,084 4,660 5,488 3,295 903 2,232 5,386 1,050 7,837 1,014 2,151 513 1,529 636 2,280 4,785 788 7,140 1,469 2,047 489 Independent examinerfs fee 1,440 1,440 1,200 65,283 1,440 66,723 62.904 All sUpt and govemance costs are all¢)cated to Charitable a¢tNilies. Net movement In funds 2024 2023 The nel movement in funds is slated after ¢hargingllcrediti'ngl.' Depreciatv)n of owned tangible fixed assets 513 469 10 Trustees None of the trustees received any remunerati¢M or benefrts from Ihe Charity during the year. Kimerie Mapletoft, Chief Exeeutive. is marded to Paul Mapletoft, o trustee of the Charity. KimerE received a salary set by the Board to aci as an employee of th8 Charity. Paul Mapletoft abstained fr¢m any BoaAI decision relating to h8r employment and remuneration. 14-
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Employees Number of employees The average monthly number of employees during the year was.. 2024 Humr 2023 Number Employmgnt ¢o$ts 2024 2023 Wages and salaries Other pension costs 67.218 1,623 65.475 1,635 68.841 67,110 There were no employees whose annual remuneration was £60,000 or more. Staff costs have been allocated as folh)ws'. 2024 2023 Charilable activities {no*e n Suwort cost5 (note 8} 46.708 22,133 45,887 21,223 68,841 67,110 12 Taxalitin The charity is 8x8mpl from taxation on its aclivilie5 because all ils income is applied for charitable purposes. 15-
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Tanglble fixed asséts Land and bull¢Mngs Fixtures, fittings & 8qulpm•nt Total Cost At 1 April 2023 A&Jitions 340.CM)O 22,503 2,102 362.503 2.102 At 31 March 2024 340.( 24,605 364,605 Dgprèelatlon and knpalrnignt At 1 April 2023 Depreciation charged in the year 21,609 513 21,609 513 At 31 March 2024 22,122 22.122 Carrying arnount Al 31 March 2024 340,0(KI 2.483 342,483 At 31 Marth 2023 340,000 340,894 14 Stocts 2024 2023 Finished goc#Js aThJ goods for resale 1,422 1,631 16 Debtors 2024 2023 Amounts falllng due within one year: Trade debtors Prepayments and accrued income 158 7,491 6,583 6,680 7,647 16-
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Crndllors: amounts falling due wlthln onè year 2024 2023 Trade creditors Other creditors Accruals and deferred income 7.020 2,704 355 1,044 1,440 4.103 17 Retirwnont benefft schemes 2024 2023 Deflned contrlbutlon sch•m8s Charge to profil or loss in respect of defined contribution schemes 1,623 1,635 The Charity operates 8 defined contribution pension schem8 for all qualtying employees. The assets of the stheme arè hekj separately from those of the Charity in an independenlty administered fund. 18 Restrfcted funds The restricted fvnds of the charity comprise the un8xp8nded balan5 of donations and grants held on trust suty'ect to spècific conditions by donors as lo how they may be used. At 1 Aprll 2023 Incoming Resources At 31 Mar¢h r•sources expended 2024 1,431 1,431 Prevlous Yr. Incomlng Re80urces At 31 M?h resources expended 2023 2022 1,431 410 {4101 1,431 19 Unrestricted funds The unrestrled funds of the charrty comprise the unexpended bolances of donations and grants whith are not subject lo speThfic conditions by donors and grantors as lo how they may be used. These include designated funds which have been Sel aside out of unrestricted funds by the trustees for sp8afi¢ purposes. At 1 Aprll 2023 In¢omlDg Resources At 31 March rosources expended 2024 General funds 988,131 137,170 (137.892) 987,409
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Unrestricted funds Icontinuedl Previou5 year: At 1 Aprll 2022 Incomlng resources Rg$ources At 31 Mah expendèd 2023 General funds 1.013.714 108,631 1134,2141 988.131 20 Funds movèm•nt summary Movement In fvnds Rosour¢•s Tran8fer8 expondod Balancg at 1 April 2023 In¢omlng sour¢•6 Galn5 and Balance at 105585 31 March 2024 Unrestrlcted funds Unrestricted revenue funds Unrestricted revalualion reserve 908.066 137,170 1137,6921 907,344 80,065 80,065 T4)tal unrestrlcted funds 988,131 137.170 1137,8921 987.409 Restrfctedfunds David Davenport emorial Fund 1,431 1.431 Total restricted funds 1.431 1,431 Total Charity funds 989.562 137,170 {137,8921 988,840 18
UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Analysis of not assets between funds Unrostrl¢t•d Restrlcted funds funds 2024 2024 Total Totsl 2024 2023 Fund balances at 31 March 2024 are represented by.. Tangiblo assets Current assets 342.483 644,931 342,483 646,362 340,8g4 648,668 1.431 987.414 1,431 988,845 989,562 rlcted f Unrestricted revenua fijnds.. these fvnds ar8 held for meeting the objectives of the charity. and to provide reserve$ for fvlure ath"vikn"es. Subject lo charity legislation the fvnds are free from restriction on their use. Unreslrided revaluation reserve: this fund represents the unrestricled surF4us arising on the revaluation of Ihg charity's assets. David Davenport Memorial Fund.. The David Davenport fvnd represent5 money provided for educational purposes. 22 0rating lease commltsnonts At the reporting end dale the Charity had outstanding ¢ornmitmenls for future minimum lease payments under non<ancellable operating leases, which fall dug as follows.. 2024 2023 thin one year Beeen tsvo and five years 2.658 13.735 16,393 23 Related party transactlons The Chief Executive of the charity is considered to be key management personnel and was paid £24,971 12023.. £24,888) as gross s81ary and pension. Trust88s and their immediate family mad& a total donation of £6,¥2812023.. £6,111) to the Ch8rity. There were no other related party transactions. 19-