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2020-12-31-accounts

CONTENTS PAGE
Report ofthe Trustees 4
Report ofthe Independent Auditors 21
Statement of Financial Activities 26
Balance Sheet 29
Cash Flow Statement 30
Notes to the Cash Flow Statement 31
Notes to the Financial Statements 32
Detailed Statement ofFinancial Activities 54

Senior Staff:
Executive Director Andrew Hill
Ministry Director Warran Fawcett
Operations Director Warren Berdo
Finance Director Nicholas Hayward then Phil Rush from April 2020
Facilities Director Vacant
Pastoral Director Graham Heaps

2020 2019
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes £ £ £ £ £
INCOME AND
ENDOWMENTS FROM
Donations and legacies 2 1,169,952 - - 1,169,952 1,012,921
Charitable activities 5
Conventions and events 200 - - 200 10,977
Othertrading activities 3 15,249 - - 15,249 11,639
Investment income 4 39,002 - 26,605 65,607 94,064
Other income 6 129,392 - 129,392 2,506
Total 1,353,795 - 26,605 1,380,400 1,132,107
EXPENDITURE ON
Raising funds
Raising donations and legacies 7 37,933 - - 37,933 43,852
Othertrading activities 8 8,443 - - 8,443 13,661
Investment management costs 9 4,979 - 6,724 11,703 19,913
51,355 6,724 58,079 77,426
Charitable activities 10
AreaReps - contactwith
Christian public 348,503 323 - 348,826 408,587
Scripture Readers - contact with
Military Personnel 902,022 3,595 - 905,617 819,568
Conventions and events 6,373 - 6,373 32,279
Total 1,308,253 3,918 6,724 1,318,895 1,337,860
Net gains/(losses) on
investments 45,743 - (169,363) (123,620) 258,685
NET
INCOME/(EXPENDITURE) 91,285 (3,918) (149,482) (62,115) 52,932
Transfers between funds 24 18,106 - (18,106)
Other recognised gains/(losses)
Gains on revaluationoffixed
assets - - - - 1,190,380
Actuarial gains on defined
benefit schemes 13,000 13,000

2020 2019
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes £ £ £ £ £
RECONCILIATION OF
FUNDS
Total funds broughtforward 2,007,748 5,534 3,203,253 5,216,535 3,973,223
TOTALFUNDS CARRIED
FORWARD 2,130,139 1,616 3,035,665 5,167,420 5,216,535

2020 2019
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes £ £ £ £ £
FIXED ASSETS
Tangible assets 17 1,166,009 - 2,021,068 3,187,077 3,183,608
Investments 18 501,139 - 925,843 1,426,982 1,842,311
1,667,148 - 2,946,911 4,614,059 5,025,919
CURRENT ASSETS
Stocks 19 21,747 - - 21,747 18,573
Debtors 20 82,397 - 1,448 83,845 67,918
Cash at bank and in hand 549,886 1,616 87,306 638,808 250,875
654,030 1,616 88,754 744,400 337,366
CREDITORS
Amounts falling due within one
year 21 (143,039) - - (143,039) (85,750)
NET CURRENT ASSETS 510,991 1,616 88,754 601,361 251,616
TOTAL ASSETS LESS
CURRENTLIABILITIES 2,178,139 1,616 3,035,665 5,215,420 5,277,535
PENSION LIABILITY 25 (48,000) - - (48,000) (61,000)
NET ASSETS 2,130,139 1,616 3,035,665 5,167,420 5,216,535
FUNDS 24
Unrestricted funds:
General fund 506,643 140,534
Designated Fund - Properties 1,138,693 1,138,693
Designated Fund - Investments 484,803 728,521
Restricted funds 2,130,139
1,616
2,007,748
5,534
Endowment funds 3,035,665 3,203,253
TOTAL FUNDS 5,167,420 5,216,535

2020 2019
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 82,432 (107,433)
Interest paid (165) (240)
Net cash provided by/(used in) operating activities 82,267 (107,673)
Cash flows from investing activities
Purchaseoftangible fixed assets (15,484) (333,851)
Purchaseoffixed asset investments (177,637) (225,233)
Sale oftangible fixed assets - 2,506
Sale offixed asset investments 532,862 382,717
Movement in investment cash account (63,516) 185,907
Interest received 231 341
Dividends received 48,934 69,128
Net cash provided by investing activities 325,390 81,515
Cash flows from financing activities
Loan repayments in year (13,000) (13,000)
Expenditure attributable to endowment (6,724) 13,196
Net cash (used in)/provided by financing activities (19,724) 196
Change in cash and cash equivalents in
the reporting period 387,933 (25,962)
Cash and cash equivalents at the
beginning ofthe reporting period 250,875 276,837
Cash and cash equivalents at the end of
the reporting period 638,808 250,875


OPERATING ACTIVITIES
2020 2019
£ £
Net (expenditure)/income forthe reporting period (as perthe
StatementofFinancial Activities) (62,115) 52,932
Adjustments for:
Depreciation charges 11,948 4,209
Losses/(gain) on investments 123,620 (258,685)
Loss/(profit) on disposal offixed assets 67 (2,506)
Interest received (231) (341)
Interest paid 165 240
Dividends received (48,934) (69,128)
Expenditure attributable to endowment 6,724 (13,196)
(Increase)/decrease in stocks (3,174) 2,811
(Increase)/decrease in debtors (15,927) 168,843
Increase in creditors 70,289 7,388
Net cash provided by/(used in) operations 82,432 (107,433)

ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.20 Cash flow At 31.12.20
£ £ £
Net cash
Cash at bank and in hand 250,875 387,933 638,808
250,875 387,933 638,808
Debt
Debts falling due within 1 year (26,000) 13,000 (13,000)
(26,00Q) 13,000 (13,000)
Total 224,875 400,933 625,808

2. DONATIONS AND LEGACIES DONATIONS AND LEGACIES
2020 2019
£ £
Donations 916,539 774,269
Gift aid 82,957 74,586
Legacies 110,456 104,066
Intangible income 60,000 60,000
1,169,952 1,012,921
3. OTHERTRADING ACTIVITIES
2020 2019
£ £
Sales 15,249 11,639
4. INVESTMENTINCOME
2020 2019
£ £
Rents received 16,442 24,595
Dividend income 48,934 69,128
Deposit account interest 231 341
65,607 94,064
5. INCOMEFROM CHARITABLE ACTIVITIES
2020 2019
Activity £ £
Conferences income Conventions and events 200 10,977
6. OTHERINCOME
2020 2019
£ £
Gain on sale oftangible fixed assets - 2,506
Coronavirus Grant income 129,392 -
129,392 2,506
7. RAISING DONATIONS AND LEGACIES
2020 2019
£ £
Staffcosts 16,264 21,498
Telephone 250 320
Postage and stationery 51 196
Rent&rates 527 451
Computer costs 80 59
Heating & cleaning costs 166 169
Motor expenses 1,134 1,954
Page 35

8. OTHERTRADING ACTIVITIES
2020 2019
£ £
Purchases 8,443 13,661
This includes a provision for slow moving stock of~1,O81 (2019: £7,674)
9. INVESTMENT MANAGEMENT COSTS
2020 2019
£ £
Portfolio management 9,757 12,756
Rent collection 900 2,980
Property repairs 1,046 4,177
11,703 19,913
10. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 11) note 12) Totals
£ £ £
AreaReps
contactwith Christian
public 166,585 182,241 348,826
Scripture Readers - contactwith
Military Personnel 494,177 411,440 905,617
Conventions and events 6,373 - 6,373
667,135 593,681 1,260,816
11. DIRECT COSTS OF CHARITABLE ACTIVITIES
2020 2019
£ £
Staffcosts 491,679 550,752
Other operating leases 15,417 18,718
Telephone 4,426 4,644
Postage and stationery 459 1,809
Rent&rates 41,136 36,820
Computer costs 2,238 531
Heating & cleaning 16,707 13,333
Travel & motor expenses 19,034 29,029
Other staffcosts 2,047 736
Conferences expenses 6,373 32,278
Bibles 323 513
Relocation costs 5,390 6,496
Restructuring costs 55,879 -
Sundries 5,960 732
Loss on sale ofassets 67
667,135 696,391

SUPPORT COSTS
Governance
Management costs Totals
£ £ £
AreaReps - contactwith Christianpublic 179,446 2,795 182,241
Scripture Readers - contactwithMilitary
Personnel 401,715 9,725 411,440
581,161 12,520 593,681

Management
2020 2019
Scripture
Area Reps Readers -
- contact contact
with with
Christian Military Total Total
public Personnel activities activities
£ £ £ £
Salaries and expenses 62,028 208,624 270,652 228,007
Social security 4,679 15,663 20,342 19,527
Pensions 4,498 14,689 19,187 17,523
Other operating leases 1,363 3,911 5,274 1,927
Insurance 2,338 7,827 10,165 7,008
Telephone 1,222 4,093 5,315 4,954
Copying, postage& stationery 8,688 29,047 37,735 48,241
Accommodation costs & maint 61,482 4,960 66,442 73,439
Rent & service charges 8,595 30,655 39,250 35,151
Computer expenses 5,469 18,309 23,778 13,969
Outsource service fees 469 1,570 2,039 3,158
Professional fees 2,208 7,391 9,599 8,129
Travel & motor expenses 781 2,616 3,397 6,259
Cleaning 361 1,209 1,570 2,531
Other staffcosts 323 1,083 1,406 1,249
Training 568 1,900 2,468 22,546
Publication 10,949 36,656 47,605 42,672
Sundries 650 2,174 2,824 10,140
Depreciationoftangible and heritage assets 2,737 9,211 11,948 4,209
Bank interest 38 127 165 240
179,446 401,715 581,161 550,879

SUPPORT COSTS - continued
Governance costs
2020 2019
Scripture
Area Reps Readers -
- contact contact
with with
Christian Military Total Total
public Personnel activities activities
£ £ £ £
Auditors’ remuneration 2,098 7,022 9,120 7,820
Auditors’ remunerationfornon auditwork 386 1,294 1,680 1,608
Professional fees 311 1,409 1,720 3,736
2,795 9,725 12,520 13,164

Net income/(expenditure) is stated after charging/(crediting):
2020 2019
£ £
Auditors’ remuneration 9,120 7,820
Auditors’ remuneration fornon auditwork 1,680 1,608
Depreciation - owned assets 11,948 4,208
Other operating leases 20,691 20,645
(Deficit)/surplus on disposal offixed assets 67 (2,506)

STAFF COSTS
2020 2019
£ £
Wages and salaries 695,104 701,071
Social security costs 55,877 64,005
Other pension costs 67,143 72,231
818,124 837,307

2020 2019
HQStaff 11 10
AreaRepresentatives 5 6
Scripture Readers 14 13
30 29

Unrestricted Restricted Endowment Total
funds funds funds funds
£ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 972,741 40,180 - 1,012,921
Charitable activities
Conventions and events 10,977 - 10,977
Othertrading activities 11,639 - - 11,639
Investment income 33,317 - 60,747 94,064
Other income 2,506 - 2,506
Total 1,031,180 40,180 60,747 1,132,107
EXPENDITURE ON
Raising funds
Raising donations and legacies 43,852 - - 43,852
Othertrading activities 13,661 - - 13,661
Investment management costs 8,218 11,695 19,913
65,731 - 11,695 77,426
Charitable activities
Area Reps - contactwith Christian public 407,741 846 - 408,587
Scripture Readers - contact withMilitary
Personnel 789,568 30,000 - 819,568
Conventions and events 22,099 10,180 - 32,279
Total 1,285,139 41,026 11,695 1,337,860
Net gains on investments 34,178 - 224,507 258,685
NET INCOME/(EXPENDITURE) (219,781) (846) 273,559 52,932

16. COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Endowment Total
funds funds funds funds
£ £ £ £
Transfers between funds 60,746 - (60,746)
Other recognised gains/(losses)
Gains on revaluation offixed assets 826,928 - 363,452 1,190,380
Net movement in funds 667,893 (846) 576,265 1,243,312
RECONCILIATION OF FUNDS
Total funds brought forward 1,339,856 6,379 2,626,988 3,973,223
TOTAL FUNDS CARRIED FORWARD 2,007,749 5,533 3,203,253 5,216,535
17. TANGIBLE FIXED ASSETS
Freehold Furniture
property & Equipment Totals
£ £ £
COST
At 1st January 2020 3,172,661 88,732 3,261,393
Additions - 15,484 15,484
Disposals (351) (351)
At 31StDecember 2020 3,172,661 103,865 3,276,526
DEPRECIATION
At 1st January 2020 4,905 72,880 77,785
Charge foryear 7,488 4,460 11,948
Eliminated on disposal - (284) (284)
At 31stDecember 2020 12,393 77,056 89,449
NET BOOKVALUE
At 31stDecember 2020 3,160,268 26,809 3,187,077
At3lstDecember20l9 3,167,756 15,852 3,183,608

FIXED ASSET INVESTMENTS
2020 2019
£ £
Shares 1,352,718 1,831,563
Other 74,264 10,748
1,426,982 1,842,311
Additional information as follows:
Listed
investments
£
MARKETVALUE
At 1st January 2020 1,831,563
Additions 177,637
Disposals (636,184)
Revaluations (20,298)
At 31stDecember 2020 1,352,718
NET BOOKVALUE
At 31stDecember 2020 1,352,718
At 31st December 2019 1,831,563
2020 2019
£ £
Cash held for investment 74,264 10,748
19. STOCKS
2020 2019
£ £
Stocks 21,747 18,573

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020 2019
£ £
Miss Daniell’s Soldiers’ Homes 4,736 5,562
Dividend and mt receivable 2,005 4,816
Legacy debtors 57,834 40,100
Other debtors 4,809 7,188
Gifi aid tax reclaim due 2,003 4,866
Prepayments 12,458 5,386
83,845 67,918
CREDITORS: AMOUNTS FALLING DUE WITHIN ONEYEAR
2020 2019
£ £
Other loans (see note 22) 13,000 26,000
Social security and othertaxes 17,040 16,659
Other creditors 19,006 15,037
Women’s Fellowship 3,592 3,592
Welfare Fund 9,500 -
Accrued expenses 80,901 24,462
143,039 85,750

An analysis ofthe maturity ofloans is given below:
2020 2019
£ £
Amounts falling duewithin one year on demand:
Other loans 13,000 26,000

2020 2019
£ £
Within one year 11,662 17,055
Between one and five years 13,044 2,433
24,706 19,488

MOVEMENT IN FUNDS
Net Transfers
movement between At
At 1.1.20 infunds funds 31.12.20
£ £ £ £
Unrestricted funds
General fund 140,534 (34,330) 400,439 506,643
Designated Fund - Properties 1,138,693 - - 1,138,693
Designated Fund - Investments 728,521 138,615 (382,333) 484,803
2,007,748 104,285 18,106 2,130,139
Restricted funds
Bible Fund 1,939 (323) - 1,616
IT ProjectFund 3,595 (3,595) - -
Endowment funds 5,534 (3,918) - 1,616
TheKing Edward VII Soldiers & Sailors
Ins. Fund 609,868 (77,162) (7,220) 525,486
The Consolidated Fund 444,907 (46,577) (3,361) 394,969
The WHDawson Trust 2,136,804 (25,743) (7,525) 2,103,536
Granville-Smith Fund 8,889 - - 8,889
TheMarter ReaderFund 2,785 - 2,785
3,203,253 (149,482) (18,106) 3,035,665
TOTAL FUNDS 5,216,535 (49,115) - 5,167,420
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 1,353,795 (1,308,253) (79,872) (34,330)
Designated Fund - Investments - - 138,615 138,615
1,353,795 (1,308,253) 58,743 104,285
Restricted funds
Bible Fund - (323) - (323)
ITProjectFund - (3,595) - (3,595)
- (3,918) - (3,918)
Endowment funds
TheKingEdward VII Soldiers & Sailors
Ins. Fund 7,220 (2,111) (82,271) (77,162)
The Consolidated Fund 3,361 (1,079) (48,859) (46,577)
The W HDawson Trust 16,024 (3,534) (38,233) (25,743)
26,605 (6,724) (169,363) (149,482)
TOTAL FUNDS 1,380,400 (1,318,895) (110,620) (49,115)

Comparatives for movement in funds
Net Transfers
movement between At
Atl.1.19 infunds funds 31.12.19
£ £ £ £
Unrestricted funds
General fund 337,155 (251,757) 55,136 140,534
Designated Fund - Properties 796,222 826,928 (484,457) 1,138,693
Designated Fund - Investments 206,479 31,975 490,067 728,521
1,339,856 607,146 60,746 2,007,748
Restricted funds
Bible Fund 2,451 (512) - 1,939
IT ProjectFund 3,928 (333) - 3,595
6,379 (845) - 5,534
Endowment funds
TheKing Edward VII Soldiers & Sailors
Ins. Fund 529,459 103,155 (22,746) 609,868
The Consolidated Fund 396,701 61,193 (12,987) 444,907
The WHDawson Trust 1,689,154 472,648 (24,998) 2,136,804
Granville-Smith Fund 8,889 - - 8,889
TheMarter Reader Fund 2,785 15 (15) 2,785
2,626,988 637,011 (60,746) 3,203,253
TOTAL FUNDS 3,973,223 1,243,312 5,216,535

Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 1,031,180 (1,285,140) 2,203 (251,757)
Designated Fund - Properties - - 826,928 826,928
Designated Fund - Investments - 31,975 31,975
1,031,180 (1,285,140) 861,106 607,146
Restricted funds
Bible Fund - (512) (512)
ITProjectFund - (333) - (333)
Various OtherRestricted Funds 40,180 (40,180) -
40,180 (41,025) (845)
Endowment funds
The King Edward VII Soldiers & Sailors
Ins. Fund 22,746 (4,213) 84,622 103,155
The Consolidated Fund 12,987 (2,618) 50,824 61,193
The W H Dawson Trust 24,999 (4,864) 452,513 472,648
The MarterReaderFund 15 15
60,747 (11,695) 587,959 637,011
TOTAL FUNDS 1,132,107 (1,337,860) 1,449,065 1,243,312

Net Transfers
movement between At
At 1.1.19 infunds funds 31.12.20
£ £ £ £
Unrestricted funds
General fund 337,155 (286,087) 455,575 506,643
Designated Fund - Properties 796,222 826,928 (484,457) 1,138,693
Designated Fund .. Investments 206,479 170,590 107,734 484,803
1,339,856 711,431 78,852 2,130,139
Restricted funds
Bible Fund 2,451 (835) - 1,616
ITProjectFund 3,928 (3,928) -
Endowment funds 6,379 (4,763) 1,616
TheKing Edward VII Soldiers & Sailors
Ins. Fund 529,459 25,993 (29,966) 525,486
The Consolidated Fund 396,701 14,616 (16,348) 394,969
The WHDawson Trust 1,689,154 446,905 (32,523) 2,103,536
Granville-Smith Fund 8,889 - - 8,889
TheMarterReaderFund 2,785 15 (15) 2,785
2,626,988 487,529 (78,852) 3,035,665
TOTAL FUNDS 3,973,223 1,194,197 - 5,167,420


as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 2,384,975 (2,593,393) (77,669) (286,087)
Designated Fund - Properties - - 826,928 826,928
Designated Fund - Investments - - 170,590 170,590
2,384,975 (2,593,393) 919,849 711,431
Restricted funds
Bible Fund - (835) - (835)
ITProjectFund - (3,928) - (3,928)
Various OtherRestricted Funds 40,180 (40,180) - -
40,180 (44,943) - (4,763)
Endowment funds
TheKingEdward VII Soldiers & Sailors
Ins. Fund 29,966 (6,324) 2,351 25,993
The Consolidated Fund 16,348 (3,697) 1,965 14,616
The W H Dawson Trust 41,023 (8,398) 414,280 446,905
The MarterReader Fund 15 15
87,352 (18,419) 418,596 487,529
TOTAL FUNDS 2,512,507 (2,656,755) 1,338,445 1,194,197

for the year ended 31st December 2020
2020 2019
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 916,539 774,269
Gift aid 82,957 74,586
Legacies 110,456 104,066
Intangible income 60,000 60,000
1,169,952 1,012,921
Othertrading activities
Sales 15,249 11,639
Investment income
Rents received 16,442 24,595
Dividend income 48,934 69,128
Deposit account interest 231 341
65,607 94,064
Charitable activities
Conferences income 200 10,977
Other income
Gain on sale oftangible fixed assets - 2,506
Coronavirus Grant income 129,392 -
129,392 2,506
Total incoming resources 1,380,400 1,132,107
EXPENDITURE
Raising donations and legacies
Salaries and expenses 13,657 17,862
Social security 1,262 1,835
Pensions 1,345 1,801
Telephone 250 320
Postage and stationery 51 196
Rent& rates 527 451
Computer costs 80 59
Heating & cleaning costs 166 169
Motor expenses 1,134 1,954
Publicity & advertising 19,461 19,205
37,933 43,852
Othertrading activities
Purchases 8,443 13,661


for the year ended 31st December 2020
2020 2019
£ £
Othertrading activities
Investment management costs
Portfolio management 9,757 12,756
Rent collection 900 2,980
Property repairs 1,046 4,177
11,703 19,913
Charitable activities
Salaries and expenses 410,795 455,202
Social security 34,273 42,643
Pensions 46,611 52,907
Other operating leases 15,417 18,718
Telephone 4,426 4,644
Postage and stationery 459 1,809
Rent&rates 41,136 36,820
Computer costs 2,238 531
Heating & cleaning 16,707 13,333
Travel & motor expenses 19,034 29,029
Other staffcosts 2,047 736
Conferences expenses 6,373 32,278
Bibles 323 513
Relocation costs 5,390 6,496
Restructuring costs 55,879 -
Sundries 5,960 732
Loss on sale oftangible fixed assets 67 -
667,135 696,391
Support costs
Management
Salaries and expenses 270,652 228,007
Social security 20,342 19,527
Pensions 19,187 17,523
Other operating leases 5,274 1,927
Insurance 10,165 7,008
Telephone 5,315 4,954
Copying, postage & stationery 37,735 48,241
Accommodation costs & maint 66,442 73,439
Rent & service charges 39,250 35,151
Computer expenses 23,778 13,969
Outsource service fees 2,039 3,158
Professional fees 9,599 8,129
Travel & motor expenses 3,397 6,259
Cleaning 1,570 2,531
Other staffcosts 1,406 1,249
Training 2,468 22,546
Publication 47,605 42,672
Sundries 2,824 10,140
Freehold property 7,488 -
Carried forward 576,536 546,430

S.A.S.R.A. S.A.S.R.A.
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31st December 2020
2020 2019
Management £ £
Brought forward 576,536 546,430
Fixtures and fittings 4,460 4,209
Bank interest 165 240
581,161 550,879
Governance costs
Auditors’ remuneration 9,120 7,820
Auditors’ remuneration for non auditwork 1,680 1,608
Professional fees 1,720 3,736
12,520 13,164
Total resources expended 1,318,895 1,337,860
Net income/(expenditure) before gains and
losses 61,505 (205,753)
Realised recognised gains and losses
Realised gains/(Iosses) on fixed asset investments (103,322) 21,487
Net expenditure (41,817) (184,266)