## Reading Christadelphians Secretary Andrew Walker 8 Weavers Way Twyford Berkshire RG10 9GX 0118 934 5176 Christadelphian Church 132 Oxford Road Reading RG1 7NL Treasurer Robert Ball 33 Palmerstone Road Earley Reading Berks RG6 1HL 0118 935 3403 2 January 2021 ## TRUSTEES ANNUAL REPORT ## JANUARY 2020 TO DECEMBER 2020 Our stated aim is the advancement of the Christian religion according to Christadelphian beliefs based on the Bible. We have sought to achieve this aim by holding regular religious services, public talks, reading groups and Bible study seminars. We do not seek financial support from the general public. Apart from a small number of voluntary donations, all our funds are raised internally through contributions from our own members. Donations have been made throughout the year both to charities based within the Christadelphian community and to external charities. Our activities have been curtailed during the year by the restrictions resulting from the Covid pandemic, but we have continued to meet by video conference and have supplemented our regular donations to other charities with money from our General Fund. During this period Iain MacDonald replaced Stephen Sykes as trustee. Signed on behalf of the charity's trustees Secretary Registered Charity number 267839 READING CHRISTADELPHIAN ECCLESIA Income and Expenditure Accounts for Year Ended 3111212020 UNRESTRICTED FUND LMonexCollec%ed Internalyl for the charlt GENERAL FUND INCOME B&lofvcÈot Istjtsnuory 2020 EXPENDifuRE Speakers Exp&.nses & Hospitality BoDks, Magazine5 & Diari25 Ccclesial Catering Utilities (Electrii, Water. Phonel Donation5 tts Chr15tadolphian Chariti( Dornaiions to External Charitie5 Insurance Hall Maintenance Transfer Ca51nL) Hall Apppal (Austrèlial Fellowship Weekend Depos1t Othpr DonationE Other GeTreral Ixpen5P5 Beiievolènt fund TrHnEferic-IfiJiid IBI1¢ £3S.153.03 £249.00 £209.00 £165.57 £1.259.77 £3.SGO.00 £1.350.CO £633.24 £i,ono.00 £99.41 £396.00 £ioo.ao £596.fi9 f 2.329.p2 CollectlOn5 Qtr l only Gift Aid Donation5 Oihpr GF.ner81 Donation Gill Aid Tax Reba:e 18119 Gift Aid Tax Rebate 19120 Magazinp. & Diary Subs Bank Interest El,4?9.62 £4.124.37 £5.030.16 E2,329.62 £V, 172.13 £846.00 £26.50 Bulunce carriedfo￿oro3]1I212o £41253.23 PREACHING FUND INCOME BulNnce os ot IstJtsnuo¥y2020 EXPENDITURE £3.369.44 Fzcebook Glad Tidings Magazines CA￿ Onlinp Campaigne OthÈr expensp.5 £122.13 £187.00 £ioo.00 Coller.tions Q*r I c)nlv Gift A.d Donation5 Olher Gpnp.ral Donation5 £524.80 El.751.41 £191.94 Btslonce ct7rriedforwurd31/12/20 £S 420.sl YOUTH ACTIVITI S FUND INCOME tJlonce us ot lstjunuary 2020 EXPENDITURE Sunday Schotr! Par'.y C8tprip.g Suiiday SLIIoL)I BL>uk5/Mdterials Sund3y School Pr12è5lgift5 CSSU Don3tion £1,152.20 £49.94 £73.69 £78.00 £50.00 Coller.tion5 Qtr l only Gift Aid Donations GenerLII Donations Other General Oon3tion5 £77.5D £33f..37 f32.Gl £12.00 BG¢lorJce ttsrriedfvrwurd 31/12/20 £1 358.45 HALL MAINTENANCE & E UIPMENT FUND INCOME Bulunce osot lstJtsnuory2020 EXPENDITURE £1.042.69 Vatuum Cleanp.r Fixed Wiring Tp5ting & PATS Overdoor Heater Eme.rgency Likht5 Replacernents £199.00 £493.68 £175.69 £744.oa £28.24 E223.4 £117.91 Gift Aid Donations Gpneral General Donation4 Trans:-er from General Fund £326.70 £92.77 £i.000.00 Fire Appliance & Em Lighr Check other maintenance e.xpenses Btrlance ¢prriedAokword 31/12/20 £48 ECCIESIAL MISSION FUND INCOME 8olon¢e os ot 1st Jtsnutsry2020 EXPENDITURE Donation 10 Ru'.Ildnid furid £457.41 £600.00 Cc)Ilection Box Gift Aid Dondtions OthÈr General Don3tion5 E325.11 £255.37 56.11 Bolante cJrriedAonuurd 31/J2/20 £494.00 READING CHRISTADELPHIAN ECCLESIA Income and Expenditure Accounts for Year Ended 3111212020 BENEVOLENT FUND INCOME 8olt7n¢e os tst 1st Jonuury 2020 EXPENDITURE £4,386.74 None Gilt Aid Donarion5 Gift Aiil Tax Rebdte Other General Don3ilOll5 E2rt.00 £2.329.62 £50.00 Bulortce eorriÉdforwt¥rd £6 790.36 UNRESTRICTED FVNDS TOTALS £45.561.511 TOTAL EXpEND￿VRE £25..371i 11 Balance C3.'ried forward 31112120 Balancp Brou¥ht Forward 111120 TOTAI INCOME £15.138.87 £55,796.75 RESTRICTED FUNDS Lmoney Ctijlected ltsrorsanisatiOn5 Ovtside D￿r own CHRISTADELPHIAN BASED CHARIfiES INCOME Balonce ths ot IstJunuory2020 EXPENDITURE EO.00 Chr15tHdelphian Gire +4omes Chrisf4?delphian Bible Mission Chrisl,Idelphiiin A.L.S. Chri£tiidelphiAn M P.A Chr15t4idelphian Sdmrffitan furnd Chri5tiidplphidTr M¢?al-a-Ddy lunfl LJ8ee Cii>thin8 Rplief Hall Ap￿￿al £2,260.60 £2.617.78 £564.40 Collec¥ifJn£ Qtr l Dnly Gil.. Aid DonAIIoD% Othp.r Generdl Duridlioiis Transfers frorp. General fiind. É217.28 £.1.856.38 £985.94 £2,050.00 £561.40 É909.64 £1.8e_4.16 £329.03 £150.59 B¢71on£e ct7rriedAorward31/12/20 £0.00 General Information Christadelphlan Care Homes- Re5ideiitiai retireTnvnt h()Ires. c.lre Pi )Ines and nursing h(Jmes Christadelphian Bible Mission- Worl ￿Ork Chri5tadelphian A.L.5. Soyport IDr preachiD8 pflorts of oihpr Chri%t.'Idelphian Lhurche5 Christadelphian Sam8rit3n Fund- Ivorldwide sugpDr". for non-christ IdelDhian Lause5 and disasters ChTlStadelph5an M?al-a-day Fund- Third wurld 5uppurl Refugee Clothing Relief - Jpw.s'1 R-lugpe Clothiny Rei gf Christadelphian Magazine Publishing Assoclation ICMPAI- Pub115'11 ig of community mdgaiinps and supporting the EXTERNAL CHARITIE5 INCOME BtslontÉ os ot 1st Jonuury 2020 EXP£NDifuRE £0.00 Culleil.'045 Qtr l on.'y £571.79 £1,811.40 £923.4D £i,ioo.oo £4.406.59 Generp.l Duiiativn5 Transfpr5 frorn General Fund. BLrlonte eurriedforward 31112/20 £0.00 RE5fRI TALS TOTAL EXPENDITURE Balénce Cdrried lorward 31112120 BAlan( p 8r()118ht Forw8rd 111120 TOTAL INCOME £1.1.116.19 £0.00 £13.116.19 Nun Chri%tadelphian iliaritlV.S bLJpportvtJ. Sight Saver5, Da15y's Dr￿￿1￿ lor Bp.. eBvpd Cnildren. Reading & Wokint ham MS Society. Launchpad. Brit15h Heart Foundation. Berk51iire Cdncer Centrè. PrdCtILdl Acti(Jn. Reading ASSQLiatioTr for tht.. Blind. ReadiDg MINCAP. Save ihe Childre.ri. Bloodwise. Duchess of Kent Hou%e. Trust, Crtsssro8d¥, MIRGI. RgP. Trust Foundation Charity ICb.IIdr￿.n wi+h Diabe*es1 READING CHRISTADELPHIAN ECCLESIA Income and Expenditure Accounts for Year Ended 3111212020 BALANCE SHEET Total Asseis as at 1/112020 Plus revaiLJation of ?UIldin￿ttrntertts lyr.omp ovp.r expÈnditure Total Assets as at 31112120 £425,641.51 £22.535.00 É10,235.24 £458.411.75 Hall and conte.nt5 Iln51Jred vèluel Cash In hand Toral E402,615.00 £55,796.75 £458,411.75 RESTRICTED FLINDS B.'14dnc* Bri)ugl%l FDfward Monpy CDllectpd Payments Mdde Balance Carried F<)rwdrd £0.00 £13.116.19 £13.116.19 £0.00 Oate". AcLouiits prepare.d by R. AiJditprJ and found cc>rr(br t D. Dun%r3n q.jo Si8n'. Date.. Indeppndp.n*ly pxam4np.d DY'_ Llate.. K. for(1 2*Z*/21 ## **Independent Examiner’s report to the Trustees of Reading Christadelphians Reg. No. 267839** I hereby report on the accounts of the Charity for the accounting period ended 31[st] December 2020. ## **Respective responsibilities of Trustees and Examiner** The charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 ("the 2011 Act") and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **Basis of Independent Examiner’s report** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below. ## **Independent Examiner’s statement – matters of concern identified.** Having completed my examination, I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect. 1. accounting records were not kept as required by section 130 of the Act; or 2. the accounts do not accord with those records. In carrying out my examination a discrepancy was noted with the size of Gift Aid receipts, and upon investigation it was concluded that errors were made in the 2018/19 claim. These errors have resulted in a Gift Aid rebate approximately £2,000 lower than should have been received. Going forward I have recommended a series of changes, including: - That the Gift Aid submissions be reviewed by the at least one other (I have proposed both of the internal auditors), to ensure calculations submitted to HMRC have been checked for completeness and accuracy. A record of such a check should be placed on file. - Upon receipt any Gift Aid should be reconciled to these calculations to ensure the amount received is correct. It was also observed that a number of items shown as “donations” from the General Fund were, in fact, transfers to the “Christadelphian Charities Fund” and “External Charities Fund”. No issues with the items themselves were identified, but there is a risk readers of the accounts conclude external donations are higher than they actually are, as a result. Guidance has been given to clearly present transfers as transfers (with additional notes if useful), to enable readers to distinguish between transfers of money between the funds managed by the charity, and any external donations and payments. I confirm there are no further material matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached. Kevin Ford ACMA 119 Wilderness Road Earley Reading RG6 5RD