The Charity Registration Number is :- 257785
CHRISTIANS IN ACTION
Report and Accounts
31 March 2021
CHRISTIANS IN ACTION
Report and accounts for the year ended 31 March 2021
Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees' Annual Report | 1 |
| Statement of directors' responsibilities | 5 |
| Independent Accountant's Report | 7 |
| Funds Statements:- | |
| Statement of Financial Activities | 9 |
| Statement of Financial Activities - Prior Year statement | 10 |
| Movements in funds | 12 |
| Income and Expenditure account | 13 |
| Balance sheet | 14 |
| Notes to the accounts | 15 |
CHRISTIANS IN ACTION
Trustees' Annual Report for the year ended 31 March 2021
The Trustees present their Report and Accounts for the year ended 31 March 2021.
Reference and administrative details
The charity name.
The legal name of the charity is:- CHRISTIANS IN ACTION.
The charity is also known by its operating name, CIA.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 257785.
.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by the members and endorsed by the Charity Commission in England & Wales (CCEW) . The governing document is dated 30 November 1968
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
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CHRISTIANS IN ACTION
Trustees' Annual Report for the year ended 31 March 2021
The principal operating address, telephone number, email and web addresses of the charity are:-
67 Melfort Road Thornton Heath, CR7 7RT Telephone 0208 868 41603
Email Address financechristiansinaction@outlook.com Web address www.christiansinactionuk.com
The Trustees in office on the date the report was approved were:-
Rev Ray Djan Rev Andy Paget Rev Les Isaac
The following persons served as Trustees during the year ended 31 March 2021 :-
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts. The following trustees are also members of the charity; Rev Andy Paget - Clevedon Family Church, International Gospel Outreach Rev Les Isaac - The Ascension Trust
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
To propagate the Protestant and Evangelical faith.
The main activities undertaken in relation to those purposes during the year.
The Church main congregational worship takes place on Sunday mornings this year mainly online. Other meetings include Youth Club which takes place on Saturday afternoons. In addition to inhouse activities the young people, age ranging from ages 5 to 18 also take part in field trips and camps. This activity provides a safe environment for the youth to meet and address the challenges they face, often times they will invite their school friends to youth club.
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CHRISTIANS IN ACTION
Trustees' Annual Report for the year ended 31 March 2021
The main activities undertaken during the year to further the charity's purpose for the public benefit.
There are several homegroups that bring people together to study God’s word in greater detail with the main aim of drawing people to God but also developing a closer relationship with each other as well encouraging folks to be shining light in their community.
The homegroups have proven to be an ideal small group environment that has allowed for members to invite their friends to informally chat about God.
The Church continues to actively support and encourage missionaries in several countries including India, Macau and Sierra Leone. In these countries the benefits include education of the young and facilities for the elderly.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The main achievements and performance of the charity during the year.
The Church has continued to operate for the benefit of its members and the wider public during a very trying year.
Members have continued to be of great encouragement to one another in the midst of the pandemic that hit the world in 2020. Members have been meeting online both as a congregation and in smaller groups over the year.
The difference the charity's performance during the year has made to the beneficiaries of
the charity.
The Ladies in particular as an example, as a group have been meeting online twice a month a means of encouragemet and support to each other during the lockdown that existed during the height of the crisis. Some have seen significant spiritual growth as they focused more on developing a stronger relationship with their heavenly father.
The degree to which the achievements and performance during the year have benefited wider society.
This stronger relationship with God has seen some become a source of strength among their family members and friends, and in some cases at their workplace and in their local community.
Structure, governance and management of the charity
The methods used to recruit and appoint new charity trustees.
The Pastor / Missions Director in consultation with the church elders.
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CHRISTIANS IN ACTION
Trustees' Annual Report for the year ended 31 March 2021
HSBC 139A North End Bankers Croydon Surrey CR0 1TN WNR Associates Limited 63/66 Hatton Garden Accountants Fifth Floor Suite 23 London, EC1N 8LE
Financial review
The charity's financial position at the end of the year ended 31 March 2021
The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Restricted Revenue Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2021 £ 31,279 49,540 - 49,540 |
2020 £ 2,179 |
|---|---|---|
| 9,512 8,750 |
||
| 18,262 |
Financial review of the position at the reporting date, 31 March 2021 .
At the date of reporting the charity is showing surplus in activities over expenditure of £7.8k.
There is a balance of £47k in the bank accounts and reserves stand at £49k.
Policies on reserves.
The charity aims to hold a reserve £18000 in cash
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
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CHRISTIANS IN ACTION
Trustees' Annual Report for the year ended 31 March 2021
Details of The Independent Examiner
Weldon Ramirez
Member of ACCA
249 Horseshoe Lane Watford WD25 7JE
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material
-
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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CHRISTIANS IN ACTION
Trustees' Annual Report for the year ended 31 March 2021
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 22 February 2021.
RDjan
RDjan (Feb 22, 2022 11:28 GMT)
REV RAY DJAN Trustee
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CHRISTIANS IN ACTION
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021
I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 24 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the
As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
- a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
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CHRISTIANS IN ACTION
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Signed:-
Weldon Ramirez - Independent Examiner
ACCA
249 Horseshoe Lane Watford WD25 7JE
This report was signed on 22 February 2021
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CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2021
Statement of Financial Activities for the year ended 31 March 2021
| Current year Unrestricted Funds 2021 £ Income & Endowments from: Donations & Legacies A1 130,260 Charitable activities A2 17,426 Investments A4 5 Total income A 147,691 Expenditure on: Charitable activities B2 66,472 Total expenditure B 66,472 Net income for the year 81,219 Transfers between funds C (41,190) Net income after transfers A-B-C 40,029 40,029 Reconciliation of funds:- E Total funds brought forward 9,512 Total funds carried forward 49,541 Net movement in funds SORP Ref |
Current year Restricted Funds 2021 £ 11,897 - - 11,897 61,837 61,837 (49,940) 41,190 (8,750) (8,750) 8,750 - |
Current year Total Funds 2021 £ 142,157 17,426 5 159,588 128,309 128,309 31,279 - 31,279 31,279 18,262 49,541 |
Prior Year Total Funds 2020 £ 117,570 24,459 23 |
|---|---|---|---|
| 142,052 | |||
| 139,873 | |||
| 139,873 | |||
| 2,179 - |
|||
| 2,179 | |||
| 2,179 16,083 |
|||
| 18,262 |
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
The notes attached on pages 15 to 24 form an integral part of these accounts.
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CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2021
CHRISTIANS IN ACTION - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP
| of the SORP | ||
|---|---|---|
| Prior Year Unrestricted Funds 2020 £ Income & Endowments from: Donations & Legacies A1 97,858 Charitable activities A2 24,459 Other trading activities A3 - Investments A4 23 Other A5 - Total income A 122,340 Expenditure on: Raising funds B1 - Charitable activities B2 55,978 Other B3 - Tax on surplus on ordinary activit B3 - Other taxation B3 - Total expenditure B 55,978 B4 - Net income for the year 66,362 Transfers between funds C - Net income after transfers 66,362 66,362 Reconciliation of funds:- E Total funds brought forward 9,121 Total funds carried forward 75,483 SORP Ref Net gains on investments Net movement in funds |
Prior Year Restricted Funds 2020 £ 19,712 - - - - - 19,712 - 83,895 - - - - 83,895 - (64,183) - (64,183) (64,183) 6,962 (57,221) |
Prior Year Total Funds 2020 £ 117,570 24,459 - 23 - 142,052 - 139,873 - - - 139,873 - 2,179 - 2,179 2,179 16,083 |
| 18,262 |
All activities derive from continuing operations
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
The notes attached on pages 15 to 24 form an integral part of these accounts.
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CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2021
CHRISTIANS IN ACTION - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-
| fixed assets for Charity use:- | ||
|---|---|---|
| Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Other applications of funds Net resources available to fund charitable activities |
2021 £ 31,279 (793) - 30,486 |
2020 £ 2,179 - - |
| 2,179 |
The notes attached on pages 15 to 24 form an integral part of these accounts.
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CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2021
Movements in revenue and capital funds for the year ended 31 March 2021
Revenue accumulated funds
| Unrestricted Funds 2021 £ Accumulated funds brought forward 9,512 81,219 90,731 (From)/To unrestricted revenue funds (41,190) Closing revenue funds 49,541 Summary of funds Unrestricted and Designated funds 2021 £ Revenue accumulated funds 49,541 Recognised gains and losses before transfers |
Restricted Funds 2021 £ 8,750 (49,940) (41,190) 41,190 - Restricted Funds 2021 £ - |
Total Funds 2021 £ 18,262 31,279 49,541 - 49,541 Total Funds 2021 £ 49,541 |
Last year Total Funds 2020 £ 16,083 2,179 |
|---|---|---|---|
| 18,262 - |
|||
| 18,262 | |||
| Last Year Total Funds 2020 £ 18,262 |
The notes attached on pages 15 to 24 form an integral part of these accounts.
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CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2021
CHRISTIANS IN ACTION
Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006
| Income Income from operations Refunds from HMRC on gift aided donations Interest receivable Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Tax on surplus on ordinary activities Retained surplus for the financial year Net income after tax in the financial year Net income before tax in the financial year Investment income |
2021 £ 143,492 16,091 5 159,588 159,588 126,673 1,636 - 128,309 31,279 - 31,279 31,279 |
2020 £ 139,008 3,021 23 |
|---|---|---|
| 142,052 | ||
| 142,052 | ||
| 138,577 1,296 - |
||
| 139,873 | ||
| 2,179 - |
||
| 2,179 | ||
| 2,179 |
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 15 to 24 form an integral part of these accounts.
13
CHRISTIANS IN ACTION - Balance Sheet as at 31 March 2021
| Note SORP Ref Fixed assets A Tangible assets 10 A2 Current assets B Cash at bank and in hand B4 47,871 Creditors: amounts falling due within one year 12 C1 877 Net current assets The total net assets of the charity Restricted funds Restricted Revenue Funds 15 D2 - Unrestricted Funds Unrestricted Revenue Funds 15 D3 49,541 Designated Funds Total charity funds The total net assets of the charity are funded by the funds of the |
2021 £ 793 18,262 - 48,748 49,541 8,750 - 9,512 49,541 49,541 charity, as follows:- |
18,262 - |
2020 £ - 18,262 |
|---|---|---|---|
| 18,262 | |||
| 8,750 9,512 |
|||
| 18,262 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 8.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
REV RAY DJAN RDjan RDjan (Feb 22, 2022 11:28 GMT) Trustee
Approved by the board of trustees on 22 February 2021
The notes attached on pages 15 to 24 form an integral part of these accounts.
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Notes to the Accounts for the year ended 31 March 2021
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Risks and future assumptions
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
2 Liability to taxation
The charity is an unincorporated entity and is not subject to tax on any of its charitable activities.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
The charity holds no financial instruments.
5 Net surplus before tax in the financial year
| Net surplus before tax in the financial year | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| The net surplus before tax in the financial year is stated after charging:- | ||
| Pension costs | 724 | 434 |
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Notes to the Accounts for the year ended 31 March 2021
6 The contribution of volunteers
The charity depends on the support of its volunteers, which is much appreciated. The charity had 15 Volunteers who donated 200 hours of their time.
The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
7 Staff costs and emoluments
| Salary costs Gross Salaries excluding trustees and key management personnel Employer's National Insurance for all staff Employer's operating costs of defined contribution pension schemes Total salaries, wages and related costs The average number of part time staff employed in the year was The average number of full time staff employed in the year was The estimated full time equivalent number of all staff employed in the year was |
2021 £ 73,937 498 724 |
2020 £ 68,992 872 434 |
|---|---|---|
| 75,159 | 70,298 | |
| 3 2 3 |
2 1 1 |
The estimated equivalent number of full time staff deployed in different activities in the year was:-
| Engaged on charitable activities Engaged on publicity activities Engaged on management and administration The estimated full time equivalent number of all staff employed as above |
1 1 2 |
- - 1 |
|---|---|---|
| 3 | 1 |
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
| Highest paid employee The remuneration in the year year was Total remuneration package included in total salaries above |
37,000 | 37,000 |
|---|---|---|
| 37,000 | 37,000 |
8 Defined contribution pension schemes
The charity operates a defined contribution pension scheme, the costs of which are shown in the accounts.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
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CHRISTIANS IN ACTION
Notes to the Accounts for the year ended 31 March 2021
9 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
10 Tangible fixed assets
| Current Year Cost Additions At 31 March 2021 Depreciation At 31 March 2021 Net book value At 31 March 2021 Prior Year 11 Investment pooling schemes and arrangements None exist for the charity. 12 Creditors: amounts falling due within one year Bank loans and overdrafts PAYE, NIC VAT and other taxes 13 Income and Expenditure account summary At 1 April 2020 Surplus after tax for the year At 31 March 2021 |
Land and Buildings £ - |
Plant & Machinery £ 793 |
Motor Vehicles £ - |
Total £ 793 |
|---|---|---|---|---|
| - | 793 | - | 793 | |
| - | - | - | - | |
| - | 793 | - | 793 | |
| Land and Buildings |
Plant & Machinery |
Motor Vehicles 2021 £ (395) (482) |
Total 2020 £ - - |
|
| (877) | - | |||
| 2021 £ 18,262 31,279 |
2020 £ 16,083 2,179 |
|||
| 49,541 | 18,262 |
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CHRISTIANS IN ACTION
Notes to the Accounts for the year ended 31 March 2021
14 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2021 Tangible Fixed Assets Current Assets Current Liabilities At 1 April 2020 Current Assets |
Unrestricted funds £ 793 47,871 877 |
Designated funds £ - - |
Restricted funds £ - - - |
Total Funds £ 793 47,871 877 |
|---|---|---|---|---|
| 49,541 | - | - | 49,541 | |
| Unrestricted funds £ 9,512 |
Designated funds £ - |
Restricted funds £ 8,750 |
Total Funds £ 18,262 |
|
| 9,512 | - | 8,750 | 18,262 |
15[Change in total funds over the year as shown in Note 14 , analysed by individual funds]
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Restricted funds:- Sundry other funds Total restricted funds Total charity funds |
Funds brought forward from 2020 £ 9,512 |
Movement in funds in 2021 See Note 16 £ 81,219 |
See Note 0 £ (41,190) Transfers between funds in 2021 |
Funds carried forward to 2022 £ 49,541 |
|---|---|---|---|---|
| 9,512 | 81,219 | (41,190) | 49,541 | |
| 8,750 | (49,940) | 41,190 | - | |
| 8,750 | (49,940) | 41,190 | - | |
| 18,262 | 31,279 | - | 49,541 |
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CHRISTIANS IN ACTION
Notes to the Accounts for the year ended 31 March 2021
16 Analysis of movements in funds over the year as shown in Note 15
| Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:- Sundry other funds |
Income 2021 £ 147,691 11,897 |
Expenditure 2021 £ (66,472) (61,837) |
Other Gains & Losses 2021 £ - - |
Movement in funds 2021 £ 81,219 (49,940) |
|---|---|---|---|---|
| 159,588 | (128,309) | - | 31,279 |
17 The purposes for which the funds
Unrestricted and designated funds:-
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
Restricted funds:-
Sundry other funds
Funds held for various grants and donations made to ministers and projects.
18 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
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CHRISTIANS IN ACTION
Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
19 Donations, Grants and Legacies
| Donations, Grants and Legacies | |||
|---|---|---|---|
| Donations and gifts from individuals Total donations and gifts from individuals Refunds from HMRC on gift aided donations Small donations individually less than £1000 |
Current year Unrestricted Funds 2021 £ 114,169 16,091 |
Current year Restricted Funds 2021 £ 11,897 - 11,897 |
Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 126,066 114,549 16,091 3,021 142,157 117,570 |
| 130,260 |
All the donations and gifts in the prior year were unrestricted.
Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis
| Prior Year Unrestricted Funds 2020 £ Prior year 97,858 Total Donations, Grants and Legacies Total Donations, Grants and Legacies A1 130,260 All the donations and gifts in the prior year were unrestricted. Prior year Unrestricted Funds 2020 £ Total Donations, Grants and Legacies A1 97,858 |
Prior Year Unrestricted Funds 2020 £ 97,858 |
Prior Year Restricted Funds 2020 £ 19,712 |
Prior Year Total Funds 2020 £ 117,570 |
|
|---|---|---|---|---|
| 130,260 | 11,897 Restricted Funds 2020 £ 19,712 |
142,157 Prior Year Total Funds 2020 £ 117,570 |
117,570 | |
| 97,858 |
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CHRISTIANS IN ACTION
Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015
20 Income from charitable activities - Trading Activities
| Current year Primary purpose and ancillary trading 21 Current year Total income from charitable trading Total from charitable activities A2 22 Investment income Bank Interest Receivable Total investment income A4 Total Income from charitable activities Total Primary purpose and ancillary trading Sale of goods and services in accordance with the charity's objects Letting of property for charitable purposes |
Current year Unrestricted Funds 2021 £ 8,322 9,104 |
Current year Restricted Funds 2021 £ - - - Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - - |
Current year Total Funds 2021 £ 8,322 9,104 17,426 Current year Total Funds 2021 £ 17,426 17,426 Current year Total Funds 2021 £ 5 5 |
Prior Year Total funds 2020 £ 10,109 14,350 |
|---|---|---|---|---|
| 17,426 | 24,459 | |||
| Current year Unrestricted Funds 2021 £ 17,426 |
Prior Year Total Funds 2020 £ 24,459 |
|||
| 17,426 | 24,459 | |||
| Current year Unrestricted Funds 2021 £ 5 |
Prior Year Total Funds 2020 £ 23 |
|||
| 5 | 23 |
21
CHRISTIANS IN ACTION
Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015
23 Expenditure on charitable activities - Direct spending
| Current Year Total direct spending B2a Costs of running clubs Gross wages and salaries - charitable activities |
Current year Unrestricted Funds 2021 £ - 1,103 |
Current year Restricted Funds 2021 £ 50,949 - 50,949 |
Current year Total Funds 2021 £ 50,949 1,103 52,052 |
Prior Year Total Funds 2020 £ 51,289 5,743 |
|---|---|---|---|---|
| 1,103 | 57,032 |
All the expenditure in the prior year was unrestricted.
| Prior Year Total direct spending B2a Gross wages and salaries - charitable activities |
Prior Year Unrestricted Funds 2020 £ 3,346 |
Prior Year Restricted Funds 2020 £ 47,943 47,943 |
Prior Year Total Funds 2020 £ 51,289 |
|---|---|---|---|
| 9,089 | 57,032 |
24 Expenditure on charitable activities- Grant funding of activities
| Current Year Total grantmaking costs B2c Prior Year Total grantmaking costs B2c Grants made to individuals Grants made to individuals |
Current year Unrestricted Funds 2021 £ 17,271 |
Current year Restricted Funds 2021 £ 10,888 10,888 Prior Year Restricted Funds 2020 £ 35,952 35,952 |
Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 28,159 37,562 |
|---|---|---|---|
| 17,271 | 28,159 37,562 |
||
| Prior Year Unrestricted Funds 2020 £ 1,610 |
Prior Year Total Funds 2020 £ 37,562 37,562 |
||
| 1,610 |
22
CHRISTIANS IN ACTION
Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015
25 Support costs for charitable activities
| 25 Support costs for charitable activities |
||
|---|---|---|
| Current year Current year Current Year Unrestricted Funds Restricted Funds 2021 2021 £ £ Employee costs not included in direct costs 22,988 - 498 - 724 - 375 - - - Premises Expenses 2,425 - 7,225 - 3,334 - 1,545 - Administrative overheads 1,587 - 128 - 446 - 511 - - - 305 - 2,105 - 943 - Professional fees paid to advisors other than the auditor or examiner 210 - 500 - - - Financial costs 613 - Support costs before reallocation 46,462 - Total support costs - Current Year 46,462 - The basis of allocation of costs between activities is described under accounting policies All the expenditure in the prior year was unrestricted. Administrative overheads The basis of allocation of costs between activities is described under accounting policies Sundry expenses Other legal and professional Consultancy fees Liabilty and contents insurance Hire of equipment Subscriptions to periodicals Telephone, fax and internet Equipment expenses IT costs Training and welfare - staff Employers' NI - Administrative staff Stationery and printing Salaries - Administrative staff Cleaning and refuse collection Travel and subsistence - staff Defined contribution pension costs - Other salaries Light heat and power Premises repairs, renewals and maintenance Bank charges Accountancy fees other than examination or audit fees Rates and water charges |
Current year Total Funds 2021 £ 22,988 498 724 375 - 2,425 7,225 3,334 1,545 1,587 128 446 511 - 305 2,105 943 210 500 - 613 |
Prior Year Total Funds 2020 £ 17,703 872 434 118 770 2,612 7,284 5,537 1,354 2,046 316 529 - 144 1,221 1,963 362 - - 120 598 |
| 46,462 46,462 |
43,983 | |
| 43,983 | ||
| - - - |
23
CHRISTIANS IN ACTION
Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015
26 Other Expenditure - Governance costs
| Current Year Independent Examiner's fees Total Governance costs |
Current year Unrestricted Funds 2021 £ 1,636 |
Current year Restricted Funds 2021 £ - - |
Current year Prior Year Total Funds Total Funds 2021 2020 £ £ 1,636 1,296 1,636 1,296 |
|---|---|---|---|
| 1,636 |
All the expenditure in the prior year was unrestricted.
| 27 Total Charitable expenditure Current Year Total direct spending B2a Total grantmaking costs B2c Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 |
Current year Unrestricted Funds 2021 £ 1,103 17,271 46,462 1,636 |
Current year Restricted Funds 2021 £ 50,949 10,888 - - 61,837 |
Current year Total Funds 2021 £ 52,052 28,159 46,462 1,636 128,309 |
Prior Year Total Funds 2020 £ 57,032 37,562 43,983 1,296 |
|---|---|---|---|---|
| 66,472 | 139,873 |
| Prior Year Total direct spending B2a Total grantmaking costs B2c Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 |
Prior Year Unrestricted Funds 2020 £ 9,089 1,610 43,983 1,296 |
Prior Year Prior Year Restricted Funds Total Funds 2020 2020 £ £ 47,943 57,032 35,952 37,562 - 43,983 - 1,296 |
|---|---|---|
| 55,978 | 83,895 139,873 |
24