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.
1
## **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.
2
## **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.
3
## **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.
4
## **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.
5
## **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
6
## **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
7
## **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
8
## **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.**
9
## **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.**
10
## **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.**
11
## **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.**
12
## **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.**
14
## **CHRISTIANS IN ACTION**
## **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|
15
## **CHRISTIANS IN ACTION**
## **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.
16
## **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**|
17
## **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**|
18
## **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.
19
## **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**||||
20
## **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