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2022-03-31-accounts

The Charity Registration Number is :- 257785

CHRISTIANS IN ACTION

Report and Accounts

31 March 2022

CHRISTIANS IN ACTION

Report and accounts for the year ended 31 March 2022

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 6
Independent Accountant's Report 7
Funds Statements:-
Statement of Financial Activities 9
Statement of Financial Activities - Prior Year statement 10
Movements in funds 12
Revenue Funds 12
Income and Expenditure account 13
Summary of funds 12
Balance sheet 14
Notes to the accounts 15

CHRISTIANS IN ACTION

Trustees' Annual Report for the year ended 31 March 2022

The Trustees present their Report and Accounts for the year ended 31 March 2022.

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 2022

The principal operating address, telephone number, email and web addresses of the charity are:-

67 Melfort Road Thornton Heath, CR7 7RT Telephone 0208 8684 1603

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 2022 :-

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.

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CHRISTIANS IN ACTION

Trustees' Annual Report for the year ended 31 March 2022

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.

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.

The main activities undertaken during the year to further the charity's purpose for the public benefit.

Members have started to return to the building since the easing of measures restricting the assembling of people.

The church has continued to maintain online access, mainly intended for those who have mobility challenges or restrictions. This has been of great encouragement to this group, but other groups are not excluded from accessing the church service online.

The Ladies have continued meeting online twice a month as a means of encouragement and support to each other post lockdown.

The homegroups continue to operate online and continues to 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 good examples their community.

The homegroups have continued 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.

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CHRISTIANS IN ACTION

Trustees' Annual Report for the year ended 31 March 2022

The main achievements and performance of the charity during the year.

The church has continued to maintain online presence e.g. the homegroups operate every week via zoom, and have established links with other churches in the local area with a couple of the leaders attending community meetings both online and in person. Post pandemic has seen a drive towards working more collaboratively with other likeminded church leaders in the local area.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

The beneficiaries of the charity have a wealth of information which has been made available via the church website, as well as the ongoing engagement facilitated by the homegroups.

The degree to which the achievements and performance during the year have benefited wider society.

The online events has certainly made church events more accessible to a wider audience, with guests often joining online and themselves engaging in the discussions. Some of the topics discussed include marriage and parenting.

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.

HSBC 139A North End Bankers Croydon Surrey CR0 1TN WNR Associates Limited 63/66 Hatton Garden Accountants Fifth Floor Suite 23 London, EC1N 8LE

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CHRISTIANS IN ACTION

Trustees' Annual Report for the year ended 31 March 2022

Financial review

The charity's financial position at the end of the year ended 31 March 2022

The financial position of the charity at 31 March 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Restricted Revenue Funds
Total Funds
Unrestricted Revenue Funds available for the
general purposes of the charity
Net income		 2022
£
(8,752)
39,862
926
40,788		 2021
£
31,279
40,790
8,750
49,540

Financial review of the position at the reporting date, 31 March 2022 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

At the date of reporting the charity is showing deficit in activities over expenditure of £8.8k.

There is a balance of £38k in the bank accounts and reserves stand at £41k.

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.

Details of The Independent Examiner

Weldon Ramirez FCCA

Member of Association of Certified Chartered Accountants

63/66 Hatton Garden Fifth Floor Suite 23 London EC1N 8LE

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CHRISTIANS IN ACTION

Trustees' Annual Report for the year ended 31 March 2022

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) 2015, (as amended by the Bulletin issued in October 2018 and 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 :-

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.

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 6 April 2023.

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 2022

I report to the Trustees on my examination of the financial statements of the charity on pages 9 to 25 for the year ended 31 March 2022 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) 2015, (as amended by the Bulletin issued in October 2018 and 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 report

As described on page 6, 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) 2015, (as amended by the Bulletin issued in October 2018 and 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 FCCA - Independent Examiner

Association of Certified Chartered Accountants

63/66 Hatton Garden Fifth Floor Suite 23 London EC1N 8LE

This report was signed on 6 April 2023

8

CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2022

Statement of Financial Activities for the year ended 31 March 2022

Current year
Unrestricted
Funds
2022
£
Income & Endowments from:
Donations & Legacies
A1
98,660
Charitable activities
A2
20,180
Investments
A4
3
Total income
A
118,843
Expenditure on:
Charitable activities
B2
119,771
Total expenditure
B
119,771
Net income for the year
(928)
Net income after transfers
A-B-C
(928)
(928)
Reconciliation of funds:-
E
Total funds brought forward
40,790
Total funds carried forward
39,862
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2022
£
11,833
150
-
11,983
19,807
19,807
(7,824)
(7,824)
(7,824)
8,750
926		 Current year
Total Funds
2022
£
110,493
20,330
3
130,826
139,578
139,578
(8,752)
(8,752)
(8,752)
49,540
40,788		 Prior 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

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 25 form an integral part of these accounts.

9

CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2022

CHRISTIANS IN ACTION - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Income & Endowments from:
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
Total income
A
Expenditure on:
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activit
B3
Other taxation
B3
Total expenditure
B
B4
Net income for the year
Transfers between funds
C
Net income after transfers
Reconciliation of funds:-
E
Total funds brought forward
Total funds carried forward
Net movement in funds
SORP
Ref
Net gains on investments		 Prior Year
Unrestricted
Funds
2021
£
130,260
17,426
-
5
-
147,691
-
66,472
-
-
-
66,472
-
81,219
-
81,219
81,219
9,512
90,731

 Prior Year
Restricted
Funds
2021
£
11,897
-
-
-
-
-
11,897
-
61,837
-
-
-
-
61,837
-
(49,940)
-
(49,940)
(49,940)
8,750
(41,190)		 Prior 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

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 25 form an integral part of these accounts.

10

CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2022

CHRISTIANS IN ACTION - Resources applied in the year ended 31 March 2022 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		 2022
£
(8,752)
(378)
-
(9,130)		 2021
£
31,279
(793)
-
30,486

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 15 to 25 form an integral part of these accounts.

11

CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2022

Movements in revenue and capital funds for the year ended 31 March 2022

Revenue accumulated funds

Unrestricted
Funds
2022
£
Accumulated funds brought forward
40,790
(928)
39,862
Closing revenue funds
39,862
Summary of funds
Unrestricted
and
Designated funds
2022
£
Revenue accumulated funds
39,862
Recognised gains and losses before
transfers		 Restricted
Funds
2022
£
8,750
(7,824)
926
926
Restricted
Funds
2022
£
926		 Total
Funds
2022
£
49,540
(8,752)
40,788
40,788
Total
Funds
2022
£
40,788		 Last year
Total Funds
2021
£
18,262
31,279
49,541
49,541
Last Year
Total Funds
2021
£
49,541

The notes attached on pages 15 to 25 form an integral part of these accounts.

12

CHRISTIANS IN ACTION - Statement of Financial Activities for the year ended 31 March 2022

CHRISTIANS IN ACTION

Income and Expenditure Account for the year ended 31 March 2022 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
All activities derive from continuing operations
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2022
£
119,811
11,012
3
130,826
130,826
139,577
-
-
139,577
(8,751)
-
(8,751)
(8,751)		 2021
£
143,492
16,091
5
159,588
159,588
126,673
1,636
-
128,309
31,279
-
31,279
31,279

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 25 form an integral part of these accounts.

13

CHRISTIANS IN ACTION - Balance Sheet as at 31 March 2022

Note
SORP
Ref
Fixed assets
A
Tangible assets
9
A2
Current assets
B
Debtors
10
B2
Cash at bank and in hand
B4
Total current assets
Creditors: amounts falling due within
one year
11
C1
Net current assets
The total net assets of the charity
1,731
37,886		 2022
£
1,171
39,617
40,788		 2021
£
793
(1)
47,871
47,870
877
48,747
49,540		 2021
£
793
(1)
47,871
47,870
877
48,747
49,540
39,617
-		 47,870
877
49,540

The total net assets of the charity are funded by the funds of the charity, as follows:-

Restricted funds
Restricted Revenue Funds
14
D2
926
Unrestricted Funds
Unrestricted Revenue Funds
14
D3
39,862
Designated Funds
Total charity funds		 8,750
926
40,790
39,862
40,788		 8,750
40,790
49,540

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

Trustee Approved by the board of trustees on 6 April 2023

The notes attached on pages 15 to 25 form an integral part of these accounts.

14

CHRISTIANS IN ACTION

Notes to the Accounts for the year ended 31 March 2022

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) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , 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) 2015, (as amended by the Bulletin issued in October 2018 and 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

The charity is a public benefit entity.

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 Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial 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.

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CHRISTIANS IN ACTION

Notes to the Accounts for the year ended 31 March 2022

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
2022 2021
£ £
The net surplus before tax in the financial year is stated after charging:-
Pension costs 638 724

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The charity had 10 Volunteers who donated 120 hours of their time.

The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities.

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		 2022
£
63,768
338
638		 2021
£
73,937
498
724
64,744 75,159
3
2
4		 3
2
4

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
1
2
4 4

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.

16

CHRISTIANS IN ACTION

Notes to the Accounts for the year ended 31 March 2022

es to the Accounts for the year ended 31 March 2022
Highest paid employee
The remuneration in the year year was
Total remuneration package included in
total salaries above		 38,400 37,000
38,400 37,000

8 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.

9 Tangible fixed assets

Current Year
Cost
At 1 April 2021
Additions
At 31 March 2022
Depreciation
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021
Prior Year
Cost
Additions
31 March 2021
Depreciation
Net book value
31 March 2021		 Land and
Buildings
£
-
-		 Plant &
Machinery
£
793
378		 Motor
Vehicles
£
-
-		 Total
£
793
378
- 1,171 - 1,171
- - - -
- 1,171 - 1,171
- 793 - 793
Land and
Buildings
£
-		 Plant &
Machinery
£
793		 Motor
Vehicles
£
-		 Total
£
793
- 793 - 793
- 793 - 793

17

CHRISTIANS IN ACTION

Notes to the Accounts for the year ended 31 March 2022 10 Debtors

Notes to the Accounts for the year ended 31 March 2022
10 Debtors
Other debtors
11 Creditors: amounts falling due within one year
Bank loans and overdrafts
PAYE, NIC VAT and other taxes
12 Income and Expenditure account summary
At 1 April 2021
Surplus after tax for the year
At 31 March 2022		 2022
£
1,731		 2021
£
-
2022
£
-
-		 2021
£
(395)
(482)
- (877)
2022
£
49,541
(8,751)		 2021
£
18,262
31,279
40,790 49,541

13 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2022
Tangible Fixed Assets
Current Assets
At 1 April 2021
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
1,171
38,691		 Designated
funds
£
-		 Restricted
funds
£
-
926		 Total
Funds
£
1,171
39,617
39,862 - 926 40,788
Unrestricted
funds
£
793
39,120
877		 Designated
funds
£
-
-
-		 Restricted
funds
£
-
8,750
-		 Total
Funds
£
793
47,870
877
40,790 - 8,750 49,540

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CHRISTIANS IN ACTION

Notes to the Accounts for the year ended 31 March 2022

14 Change in total funds over the year as shown in Note 13 , analysed by individual funds

Funds brought
forward from
2021
Movement in
funds in 2022
See Note 15
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
40,790
(928)
Total unrestricted and designated funds
40,790
(928)
Restricted funds:-
Sundry other funds
8,750
(7,824)
Total restricted funds
8,750
(7,824)
Total charity funds
49,540
(8,752)
15 Analysis of movements in funds over the year as shown in Note 14
Income
Expenditure
2022
2022
£
£
Unrestricted and designated funds:-
Unrestricted Revenue Funds
118,843
(119,771)
Restricted funds:-
Sundry other funds
11,983
(19,807)
130,826
(139,578)		 Funds brought
forward from
2021
£
40,790		 Movement in
funds in 2022
See Note 15
£
(928)		 See Note 0
£
-
Transfers
between
funds in 2022		 Funds carried
forward to
2023
£
39,862
40,790 (928) - 39,862
8,750 (7,824) - 926
8,750 (7,824) - 926
49,540 (8,752) - 40,788
Other
Gains &
Losses
2022
£
-
-		 Movement
in funds
2022
£
(928)
(7,824)
130,826 (139,578) - (8,752)

19

CHRISTIANS IN ACTION

Notes to the Accounts for the year ended 31 March 2022

16 The purposes for which the funds

Unrestricted and designated funds:-

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. This fund represents the unrestricted surplus arising on the revaluation of Unrestricted Revaluation Reserve the charity's assets. Restricted funds:- Funds held for various grants and donations made to ministers and Sundry other funds projects. -

17 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.

20

CHRISTIANS IN ACTION

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

18 Donations, Grants and Legacies

Current year
Unrestricted
Funds
2022
£
Donations and gifts from individuals
87,648
11,012
98,660
All the donations and gifts in the prior year were unrestricted.
Prior year
130,260
Total Donations, Grants and Legacies
Total Donations, Grants and
Legacies
A1
98,660
All the donations and gifts in the prior year were unrestricted.
Prior year
Unrestricted
Funds
2021
£
Total Donations, Grants and
Legacies
A1
130,260
Refunds from HMRC on gift aided donations
Small donations individually less than £1000
Total donations and gifts from
individuals		 Current year
Unrestricted
Funds
2022
£
87,648
11,012		 Current year
Restricted
Funds
2022
£
11,833
-
11,833
11,897		 Current year
Total Funds
2022
£
99,481
11,012
110,493
142,157		 Prior Year
Total Funds
2021
£
126,066
16,091
98,660 142,157
98,660 11,833
Restricted
Funds
2021
£
11,897		 110,493
Prior Year
Total Funds
2021
£
142,157		 142,157
130,260

21

CHRISTIANS IN ACTION

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

19 Income from charitable activities - Trading Activities

Current year
Primary purpose and ancillary trading
20
Current year
Total income from charitable trading
Total from charitable activities
A2
21 Investment income
Bank Interest Receivable
Total investment income
A4
Letting of property for charitable purposes
Other
Total Primary purpose and ancillary
trading
Sale of goods and services in accordance
with the charity's objects
Total Income from charitable activities		 Current year
Unrestricted
Funds
2022
£
-
15,025
5,155		 Current year
Restricted
Funds
2022
£
-
-
150
150
Current year
Restricted
Funds
2022
£
150
150
Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
-
15,025
5,305
20,330
Current year
Total Funds
2022
£
20,330
20,330
Current year
Total Funds
2022
£
3
3		 Prior Year
Total funds
2021
£
8,322
9,104
-
20,180 17,426
Current year
Unrestricted
Funds
2022
£
20,180		 Prior Year
Total Funds
2021
£
17,426
20,180 17,426
Current year
Unrestricted
Funds
2022
£
3		 Prior Year
Total Funds
2021
£
5
3 5

22

CHRISTIANS IN ACTION

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

22 Expenditure on charitable activities - Direct spending

Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
34,535
5,339
2,964
-
Total direct spending
B2a
37,499
5,339
All the expenditure in the prior year was unrestricted.
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
-
50,949
Total direct spending
B2a
1,103
50,949
Expenditure on charitable activities- Grant funding of activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
18,369
14,417
Total grantmaking costs
B2c
18,369
14,417
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
2021
2021
£
£
17,271
10,888
Total grantmaking costs
B2c
17,271
10,888
Costs or running clubs
Gross wages and salaries - charitable
activities
Gross wages and salaries - charitable
activities
Grants made to individuals
Grants made to individuals		 Current year
Total Funds
2022
£
39,874
2,964
42,838
Prior Year
Total Funds
2021
£
50,949
52,052
Current year
Total Funds
2022
£
32,785		 Prior Year
Total Funds
2021
£
50,949
1,103
52,052
Prior Year
Total Funds
2021
£
28,159
32,785 28,159
Prior Year
Total Funds
2021
£
28,159
28,159

23 Expenditure on charitable activities- Grant funding of activities

23

CHRISTIANS IN ACTION

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

24 Support costs for charitable activities

24
Support costs for charitable activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2022
2022
£
£
Employee costs not included in direct costs
23,894
-
338
-
638
-
555
-
Premises Expenses
3,166
-
5,384
-
11,358
-
1,964
-
Administrative overheads
1,364
-
141
-
195
-
341
-
1,911
-
2,117
-
236
-
Professional fees paid to advisors other than the auditor or examiner
1,854
-
35
-
8,000
-
Financial costs
412
51
Support costs before reallocation
63,903
51
Total support costs - Current Year
63,903
51
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
Bank charges
Accountancy fees other than
examination or audit fees
Rates and water charges
Stationery and printing
Salaries - Administrative staff
Cleaning and refuse collection
Defined contribution pension costs -
Other salaries
Light heat and power
Premises repairs, renewals and
maintenance
Training and welfare - staff
Employers' NI - Administrative staff
Consultancy fees
Legal fees
Liabilty and contents insurance
Subscriptions to periodicals
Telephone, fax and internet
Equipment expenses
Software licences and expenses
Sundry expenses		 Current year
Total Funds
2022
£
23,894
338
638
555
3,166
5,384
11,358
1,964
1,364
141
195
341
1,911
2,117
236
1,854
35
8,000
463		 Prior 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
63,954
63,954		 46,462
46,462
-
-
-

24

CHRISTIANS IN ACTION

Detailed analysis of income and expenditure for the year ended 31 March 2022 as required by the SORP 2015

25 Other Expenditure - Governance costs

Current Year
Independent Examiner's fees
Total Governance costs		 Current year
Unrestricted
Funds
2022
£
-		 Current year
Restricted
Funds
2022
£
-
-		 Current year
Total Funds
2022
£
-
-		 Prior Year
Total Funds
2021
£
1,636
- 1,636

All the expenditure in the prior year was unrestricted.

26 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
Prior 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
2022
£
37,499
18,369
63,903
-		 Current year
Restricted
Funds
2022
£
5,339
14,417
51
-
19,807
Prior Year
Restricted
Funds
2021
£
50,949
10,888
-
-		 Current year
Total Funds
2022
£
42,838
32,785
63,954
-
139,577
Prior Year
Total Funds
2021
£
52,052
28,159
46,462
1,636		 Prior Year
Total Funds
2021
£
52,052
28,159
46,462
1,636
119,771 128,309
Prior Year
Unrestricted
Funds
2021
£
1,103
17,271
46,462
1,636
66,472 61,837 128,309

25