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
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## CONTENTS
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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.
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TRUSTEES REPORT 1
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## 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
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## 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||
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Total Funds brought carried forward
494,568
494,568
-
550,094
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## 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|
|---|---|---|---|
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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.
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## 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.
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NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
8
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## 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
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## 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
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## 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
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