CHARITY NUMBER: SC039961 CHARITY NUMBER ENGLAND AND WALES : 240168
COME BACK TO GOD CAMPAIGN REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
JOHN KERR & COMPANY CHARTERED ACCOUNTANTS
COME BACK TO GOD CAMPAIGN
CONTENTS
1 - 4 Trustees Report 5 Statement of Financial Activities 6 Balance Sheet 7 Statement of Cash Flows 8 - 14 Notes to the Financial Statements 15 Independent Examiners report _________________ Trustees Mrs Patricia Dent Mrs Marilyn Paterson Trust’s Address Adelaide College 3 Nineyard Street Saltcoats Ayrshire KA21 5HS Charity Numbers SC039961 (Scotland) SC240168 (England & Wales) Independent Examiner Bruce Fairgrieve BSc, CA (ICAS) Chartered Accountant 32a Hamilton Street Saltcoats Ayrshire KA21 5DS Bankers Bank of Scotland 57 Dockhead Street Saltcoats Ayrshire KA21 5EY Solicitors Jas Campbell & Co 57 Dockhead Street Saltcoats Ayrshire KA21 5EY.
COME BACK TO GOD CAMPAIGN
TRUSTEES REPORT 1
Report of the Trustees for the year ended 31 December 2021
The Trustees present their annual report and financial statements of the charity for the year ended 31[st] December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Trust Deed, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Relations 2006 (as amended) and Accounting and Reporting by Charities. Statement of Recommended Practice to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16[th] July 2014.
Objective and Activities
The purpose of the Trust is to bring the Gospel of the Lord Jesus Christ to the masses of people who attend no place of worship and to strengthen those in the faith of the Lord Jesus Christ who do attend Church. To do so in cooperation with all other Evangelical Christians and Evangelical Christian Churches of any denomination who are inspired to hold the Doctrines the Come Back to God Campaign believe in. To hold land and maintain an office or offices and staff in the United Kingdom for the achievement of these objectives, to receive gifts, subscriptions and other monies given for the furtherance of the objects of the Campaign and to apply them for those objects.
The Charity reaches out to all to tell them about the Lord God Almighty. The Campaign seeks to use all that God has provided in the premises and equipment for the furtherance of the Gospel, the use of which provides all income to keep the Campaign reaching out with a message of salvation and that God heals just the same today as the Lord Jesus did whilst he was on the earth.
The Campaign reaches out to all Church congregations, individuals, schools; taking part in assemblies and classwork, missioning whether in Churches or other halls throughout the United Kingdom, bringing God’s Word to all they meet, adult and child alike; to provide opportunities for people seeking the Lord Jesus Christ or those who have been hurt or are suffering mentally, physically, emotionally or spiritually, a solace or refuge at the headquarters of the Campaign, Adelaide College, where they can spend time recovering or have an extended holiday, each person’s situation being assessed individually and confidentially.
Prayer is the most important part of the Come Back to God Campaign, and regular intercessory prayer times are held at the Campaign building.
Use is made of all the facilities in the building in providing accommodation and the use of print machines, selling Christian books etc, for the furtherance of the Gospel and to provide an income to keep the Campaign reaching out to all who need to hear and be helped.
A review of our achievements and performance
Adelaide College, the headquarters of the Come Back to God Campaign, has always been a place where the peace of God can be found, even before the Campaign took over the premises it had always been a place where the peace and presence of God been
presence could be felt. Throughout the year many have come from distressing circumstances and found the peace and quiet that prevails in the building a great comfort to them as soon as they arrive. The peace and separation from the hustle and bustle of life is found within the Adelaide College building.
As in 2020, 2021 because of the unfortunate events that the Covid-19 pandemic has had upon the whole world, visiting Churches, going into schools, groups of people or individuals coming for a retreat at Adelaide College has had to be curtailed.
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TRUSTEES REPORT 2
The building has felt very empty other than for the staff of the Come Back to God Campaign who live within the premises of Adelaide College. However, the outreach by the Campaign has continued via whatever media we have been able to, the phone, Facebook, the internet etc. We have encouraged and reached as many people as possible and to tell them that God cares about them and wants to help and heal.
Many people have contacted us by written letter, some have sent an email, texted or Whatsapped asking us to pray for them. We have written to individuals who are on our prayer supporters list and others who are not, to make them aware of God’s love and care for them and their families at this time. We have despatched/posted out books we felt were apt in these days that would be encouraging to people and perhaps give them support at the same time, suggesting that they pass them on to others who may benefit from reading them.
Most of all the praise and prayer ministry amongst the team has continued and we have been able to spend more time interceding for those in need, visiting and delivering goods, supporting those who have hospital appointments etc. Our usual literature, Prayer Calendar and Teamwork Magazine have been despatched regularly and posts were made daily on facebook and Instagram.
The Campaign Team have been doing everything they are able to support our nation and the world at large through prayer. None of us understand what is happening around us but we can trust the Lord to keep leading and encouraging us in these days. The team are very aware that spiritual, emotional, physical, and mental health that can be affected by the distresses our lives have faced, and prayer has been, made over these areas. No one is exempt from the effects that the lockdown has had on everyone.
Financial Review
A valuation of the premises called Adelaide College was done by Shepherd Commerical on the 28[th] of October 2021. The accounts therefore have been adjusted to reflect that valuation of Five Hundred and Sixty Thousand Pounds (£560,000).
The main source of income comes from our prayer supporters, not only in annually, quarterly, or monthly giving, but some supporters have left the Come Back to God Campaign a legacy in their will. Hardly any income has come from the use of the building by people on retreat or in need, because of the Covid-19 lockdown and the slow return we what we know as normal life. The print machine has been used to print literature for the Campaign prayer supporters as well as to print literature for other Christian societies. The sale of second-hand Christian books continues.
Investment policy and performance
The trustees of the Come Back to God Campaign invest in individual people and Churches as the Lord Jesus Christ leads them for the furtherance of the Gospel and to provide for those less fortunate that they may come to know the Lord Jesus Christ. The sacrificial donations made by those who support the Come Back to God Campaign are used entirely to reach out to hurting people in our world who need to know that there is a Saviour who loves them and wants to comfort, provide for, lead and guide them through life. Most of all to bring people to a knowledge of the truth found in God’s word.
Reserves policy
The accounts of 2021 portray that the Campaign remains in a healthy state financially, with the current equity in the year 2021 invested in the premises at Saltcoats being more than enough to cover the present long-term loan, personal loans, and overdraft.
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TRUSTEES REPORT 3
Whilst cash reserves are limited, the investment in the property and updated equipment work to ensure that the Campaign is safeguarded from the ebbs and flows of modern business. Should it be that the charity would have to cease from its present activities, there is enough investment to ensure that creditors affected by the cessation would be paid off as would be expected. All monies have been used to continue to work to reach those in need of spiritual guidance and help.
Plans for the future
The Trustees intend to continue reaching out with the Word of the Lord Jesus Christ, using every avenue available to extend the ministry to individuals, schools, Churches, and to the wider public. The Trustees hope to open the building up to many other people and groups and are seeking provision to start upgrading many parts of the headquarters of the Campaign, Adelaide College. The Trustees offer help to the seemingly lost in society, telling them there is a hope in God that will not disappoint them.
Structure, governance, and management
The Charity was registered in England and Wales with the Charities Commission on the 19[th] of June 1961 by Trust Deed, number 240168 and is constituted under a Trust Deed in Scotland with OSCR on 24[th] April 1990, number SC039961. A vision was given by the Lord God to Reverend Dennis Paterson in 1952; the outworking of that vision was the forming of the Come Back to God Campaign. The Trust was established by three men, one of whom was Dennis Paterson, who were led by the Lord Jesus Christ to raise up a society to reach out to people to tell them that an answer can be found in the Lord Jesus Christ to the needs of all people, adults and children alike The Trust does not actively fundraise but seeks to continue the charitable work by the donations and gifts made by prayer supporters of the Campaign and people who have received help through the Society.
New Trustees are appointed by the existing Trustees, who prayerfully consider those they feel it right to invite to join the Trusteeship. Trustees of the Come Back to God Campaign generally serve as Trustees for as long as they feel able. The Trustees invited to join must believe that thew Bible is the inspired Word of God, believe in the Lord Jesus Christ and that God works today as He worked when the Lord Jesus Christ was upon this earth and that there will be a day when Christ will come back again.
At the quarterly Trustees’ meetings, the Trustees agree the broad strategy and areas of activity, outreach, and work of the Society and what finance is available to invest in projects, making suggestions for outreach. The day to day running and administration of the Come wBack to God Campaign is in the hands of the current Administrator who puts into practice the decisions of the Trustees.
The Trustees consist of two Trustees at present. If at any time the number of Trustees shall be reduced to less than two, the statutory power of appointing new Trustees shall apply, and a new Trustee or Trustees shall forthwith be appointed, sufficient to make the total number of the Trustees to two or more. No person shall be appointed as Trustee unless he or she shall wholeheartedly believe and teach the Christian Doctrines set out in the schedule to the Trust Deed.
New Trustees are in the process of being appointed to strengthen the Trusteeship, from the current two remaining Trustees to five Trustees. Key management personnel remuneration
The Trustees have appointed Mrs Marilyn Paterson as the Administrator to see to the controlling and running and operating of the charity on a day-to-day basis. All Trustees give of their time freely and no Trustee remuneration was paid in the year. No Trustees’ expenses or other related costs need to be disclosed.
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TRUSTEES REPORT 4
The Administrator does not receive any remuneration nor do any of the staff of the Come Back to God Campaign. All expenses that are accrued for the work of the Society are paid to those staff who live by faith in the Lord Jesus Christ, as and when, for example, travel costs to missionary outreach, accommodation etc.,
Reference and administrative information
Mrs Patricia Dent, Trustee and Secretary Mrs Marilyn Paterson, Deputy Chairman of Trustees and Administrator
Trustees’ responsibilities in relation to the fnancial statements
The charity Trustees are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the Trustees are required to:
Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the applicable Charities SORP. Make judgements and estimates that are reasonable and prudent.
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information including on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees on 27 September 2022 and signed in their behalf by:
………………………………….. M Paterson Chairman of Trustees 27 September 2022
COME BACK TO GOD CAMPAIGN
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 2021
5
| Total | Total | Total | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | FundsFunds | |||||||
| Note | Funds | Funds | 2021 | 2020 | |||||
| £ | £ | £ | £ | ||||||
| Income and endowments from:- | |||||||||
| Donations | |||||||||
| General | 90,153 | - | 90,153 | 68,978 | |||||
| Conference | 3,090 | - | 3,090 | 10,969 | |||||
| Trading Income | 1,983 | - | 1,983 | 1,674 | |||||
| Investment Income | - | - | - | 41 | |||||
| _______ | |||||||||
| Total | 95,226 | - | 95,226 | 81,662 | |||||
| ====================================== | |||||||||
| Charitable Expenditure | 4a | 59,191 | - | 59,191 | 55,288 | ||||
| Trading Expenditure | 4d | 23,975 | - | 23,975 | 25,150 | ||||
| Management & Administration | 4b | 975 | - | 975 | 1,471 | ||||
| _______ | |||||||||
| Total | 84,141 | - | 84,141 | 81,909 | |||||
| _______ | |||||||||
| Interest payable | 1,611 | - | 1,611 | 1,746 | |||||
| _______ | |||||||||
| Total expenditure | 85,752 | - | 85,752 | 83,655 | |||||
| ====================================== | |||||||||
| Net income/(expenditure) and net movement | |||||||||
| in funds before gains and losses on investments | 9,474 | - | 9,474 | ||||||
| (1,993) | |||||||||
| ______ | |||||||||
| Net income/(expenditure) | 9,474 | - | 9,474 | ||||||
| (1,993) | |||||||||
| ______ | |||||||||
| Transfers between | funds | - | - | - | |||||
| - | |||||||||
| Revaluation | (65,000) | - | (65,000) | - | |||||
| ______ | |||||||||
| Net Movement in funds | (55,526) | - | (55,526) | ||||||
| (1,993) | |||||||||
| _______ | |||||||||
| Funds Reconciliation | |||||||||
| Total Funds brought forward | 550,094 | - | 550,094 | 552,087 |
======================================
Total Funds brought carried forward
494,568
494,568
550,094
======================================
COME BACK TO GOD CAMPAIGN
BALANCE SHEET AS AT 31 DECEMBER 2021
6
| Funds Fixed Assets Tangible Assets 7 Total Fixed Assets Current Assets Stock Debtors 8 Cash at bank and in hand Total Current Assets Liabilities Creditors falling due within one year 9 Net Current Assets/(Liabilities) Total Assets less current assets Creditors: Amounts fing due after more than one year 9 Net Assets ============================== The funds of the charity 10 Revaluation Reserve Unrestricted income funds Total charity funds |
Unrestricted Funds Funds £ £ 566,647 - ___ 566,647 - ___ 408 - 1,847 - 702 - ___ 2,957 - 43,974 - ___ (41,017) - ___ 525,630 - 31,062 - ___ 494,568 - ======== 145,812 - 348,756 - ______ 494,568 - |
Total Restricted 2021 £ 566,647 __ 566,647 _ 408 1,847 702 _ 2,957 43,974 __ (41,017) _ 525,630 31,062 _ 494,568 145,812 348,756 ______ 494,568 |
Total Funds 2020 £ 632,221 _ 632,221 _ 289 2,061 1,418 _ 3,768 30,890 _ (27,122) _ 605,099 55,005 _ 550,094 210,812 339,282 ______ 550,094 |
|---|---|---|---|
======================================
Approved by the Trustees on 27 September 2022 and signed on their behalf by
Trustee
.....................................................................
Trustee
......................................................... Marilyn Paterson Patricia Dent
The notes on pages 8 to 14 form part of the financial statements.
COME BACK TO GOD CAMPAIGN
STATEMENT OF CASH FLOWS FOR THE YEAR TO 31 DECEMBER 2021
7
| Net cash generated by operating activities 11 Cash fows from investments activities Interest and dividends Purchase of furniture and equipment Proceeds from sale of investments Net cash provided by investing activities Change in cash and cash equivalents in the year Cash and cash equivalent brought forward Cash and cash equivalents carried forward Being:- Cash at Bank Bank Overdraft Bank Term Loan |
Total Funds 2021 £ 4,952 ___ - (1,088) - __ (1,088) (12,904) _ (9,040) ======== 702 (964) (8,778) _ (9,040) ____ |
Prior Year 2020 £ 5,338 __ 41 (3,095) - _ (3,054) 3,864 2,284 (15,188) (12,904) ========= 1,418 (1,306) (13,016) _ (12,904) ____ |
|---|---|---|
All funds are unrestricted.
COME BACK TO GOD CAMPAIGN
NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
8
1 Accounting Policies
a) Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes (s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)
The Trust constitutes a public benefit entity as defined by FRS 102.
b) Funds Structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
c) Income Recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations, are recognised when the Trust has been notified in writing of both the amount and settlement date. In the vent that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. It is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
9
e Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
f Tangible fxed assets and depreciation
All assets costing more than £1,000 are capitalised and valued at historical cost. Depreciation is charged on furniture and equipment on a straight line basis over their estimated useful life of six years from the year of acquisition
Depreciation has been charged at 20% for fixtures and fittings and 25% for motor vehicles on a reducing balances method. Musical instruments are not considered to depreciate, and no depreciation charge has been made.
g Freehold Property
No depreciation has been charged as the buildings are being maintained to such a standard that their estimated residual value is not less than their cost or valuation.
2 Related Party transactions and Trustees
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or in kind (2020: £nil) Expenses paid to trustees in the year totalled £Nil (2020: £Nil)
| 3 | Investment Income Interest on cash deposits |
2021 £ - == |
2020 |
|---|---|---|---|
| £ 41 == |
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
10
_________________4 Sofa Analysis of Resources expended
| 4a 4b |
Charitable Expenditure 2021 £ College Food 85 Car & Travel 1,438 Stationery & Advertising 3,322 Insurance 10,196 Building repairs 8,804 Postage & Telephone 3,219 Heat & Light 21,788 Rent & Rates 1,374 Repairs & Maintenance 1,431 Cleaning 2,031 Car Leasing 5,336 Depreiciation 167 __ 59,191 _ Management & Administration Expenditure £ Insurance 218 Depreciation - Buildings 188 Heat& Light 466 Rent & Rates 29 Repairs & Maintenance 31 Cleaning 43 975 ___ |
2020 £ 457 1,638 4,240 5,300 10,394 2,849 19,369 1,646 1,646 2,508 5,241 - __ 55,288 _ 2021 £ 113 589 222 414 43 36 54 __ 1,471 _____ |
2020 |
|---|---|---|---|
The above costs are allocated on the basis of floor space occupied by administration and management personnel.
4c Bank Interest Payable 1,611 1,746 _ ___
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
11
_________________4d Gross Expenditure on Trading Activities
| Purchases – Bookshop Purchases – Conference Purchases – Printshop Purchases – Wholesale Depreciation Heat & Light Rent & Rates Postage & Telephone Car & Travel Repairs & Buildings Insurance Sundry Cleaning Repairs & Maintenance Lease of computer Accountancy Governance Costs Independent Examiner |
2021 £ - 6,949 1,605 - 1,495 1,858 117 727 5,672 751 870 529 173 122 2,307 800 __ 23,975 ____ 2021 £ 800 === |
2020 £ 79 8,861 2,115 39 1,598 1,653 173 784 5,039 887 452 139 214 122 2,195 800 _ 25,150 ____ 2020 £ 800 === |
|---|---|---|
5 Analysis of staf costs and remuneration of key management personnel
| Salaries and wages Pension Costs Total |
2021 £ - - - |
2020 |
|---|---|---|
| £ - - - |
The average number of full time equivalent employees during the year was 0 (2020: nil) with all employee time involved in providing either support to the governance of the charity or support services to charitable activities.
The trust considers its key management personnel comprise the trustees. The total employment benefits including employer pension contributions of the key management personnel were £Nil (2020:£2,057) No employee had employee benefits in excess of £60,000 (2020: £nil)
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
12
6 Independent Examiner
The independent examiners remuneration constituted of £800 (2020: £800)
7 Tangible Fixed Assets
| Cost As at 1 December 2021 Additions As at 31 December 2021 Depreciation As at 1 December 2021 Charge for the year As at 31 December 2021 Net Book Value As at 31 December 2021 =============== As at 31 December 2020 |
Property £ 625,000 (65,000) __ 560,000 __ - - __ - __ 560,000 ========= 625,000 |
Fixtures Fittings £ 250,807 1,088 __ 251,895 __ 243,586 1,662 __ 245,248 __ 6,647 ======== 7,221 |
Motor Vehicles £ 1,930 - __ 1,930 __ 1,930 - __ 1,930 __ - ========== - |
Total £ 877,737 (63,912) _ 813,825 _ 245,516 1,662 _ 247,178 _ 566,647 ==== 632,221 |
|---|---|---|---|---|
==============================================
| 8 | Analysis of current assets Stock Other Debtor - Gift Aid VAT Prepayments and accrued income Cash at bank Total |
2021 £ 408 555 912 380 702 _ 2,957 ___ |
2020 £ 289 911 771 379 1,418 _ 3,768 ___ |
|---|---|---|---|
All prepayments and accrued income related to unrestricted funds in both 2021 and 2020.
Cash at bank balances were as follows unrestricted funds £702 (2020: £1,418)
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
13
| FOR THE YEAR ENDED 31 DECEMBER 2021 13 |
OR THE YEAR ENDED 31 DECEMBER 2021 13 |
|||
|---|---|---|---|---|
| ________ 9 Analysis of current liabilities and long term creditors Creditors under 1 Year Bank overdraft Trade Creditors Accruals Bank term Loan Supporters Loan Energy Saving Loan Shire Leasing Total All creditors in 2021 and 2020 relate to unrestricted Creditors over 1 year (including provisions) Bank Term Loan Supporters Loan Shire Leasing Energy Saving Loan Total 10 Analysis of Balance Fund B/Fwd Income Expenditure Losses C/Fwd Movements £ £ £ £ Unrestricted Funds 550,09495,226 (85,752) 494,568 |
____________ Analysis of current liabilities and long term creditors |
__ £ 964 11,523 8,627 4,584 12,483 4,800 993 _ 43,974 funds 2021 £ 4,194 26,396 - 472 31,062 ___ Analysis of |
___ 2021 2020 £ 1,306 10,651 5,855 4,584 3,561 4,000 933 __ 30,890 _ 2020 £ 8,434 39,835 1,865 4,871 55,005 ___ charitable funds Gains and Fund Revaluation £ £ (65,000) - |
_____ 2020 |
Transfers £ - |
================================================== =========
The unrestricted funds are available to be spent for any of the purposes of the charity.
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
14
_________________11 Reconciliation of net movement in funds to net cash fow from operating activities
| 2021 £ Net movement in funds 9,474 Add back deprecation charge 1,662 Deducted interest income showing in investing activities Decrease /(Increase) inventory (119) Decrease/(Increase) in debtors 214 Increase/(Decrease) in creditors (6,279) __ Net cash generated by operating activities 4,952 ======== |
2020 £ - 2,187 - (41) 61 691 4,433 _____ 5,338 ========= |
|---|---|
12 Bank term loan is secured over the property at Nineyard Street, Saltcoats.
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INDEPENDENT EXAMINERS REPORT 15
Examiner’s Report to the Trustees of Come Back to Campaign
I report on the accounts of the charity for the year ended 31 December 2021 which are set out on pages 6 to 14.
Respective responsibilities of trustees and examiner
The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 accounts, and seeks explanations from the trustees 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 accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention
1) which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with Section 44(1) (a) of the 2005
-
Act and Regulation 4 of the 2006 Accounts Regulations
-
to prepare accounts which accord with the accounting records and comply
-
with Regulation 8 of the 2006 Accounts Regulations
-
2) have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a
-
proper understanding of the accounts to be reached.
……………………………………………………………. Bruce Fairgrieve BSc CA (ICAS) John Kerr & Company, Chartered Accountants 32a Hamilton Street Saltcoats Ayrshire KA21 5DS
…………………………………………………………. Date