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2023-09-30-accounts

REGISTERED CHARITY NUMBER: 269866

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

QUIET WATERS CHRISTIAN RETREAT HOUSE

van Dijk Accountants

11 Trinity Street Bungay Suffolk NR35 1EH

QUIET WATERS CHRISTIAN RETREAT HOUSE

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 September 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 12
Detailed Statement of Financial Activities 13

QUIET WATERS CHRISTIAN RETREAT HOUSE

REPORT OF THE TRUSTEES for the Year Ended 30 September 2023

The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To use the premises known as Quiet Waters, Flixton Road, Bungay, Suffolk for the advancement of the Christian religion as a Christian retreat house, a place of spiritual retreat and refreshment.

Activities undertaken for the public benefit in relation to its objects

Many guests come to Quiet Waters for a private and self-managed time of retreat or as part of a group with its own retreat programme. Others will join a retreat event, either a day or a few days, led by an outside organisation or individual. We are also used by local churches and chaplaincies for their 'away-days' and leadership team meetings. In all cases Quiet Waters provides the hospitality, including accommodation and meals as required.

For individual guests, as opposed to groups or those joining a retreat event, we do not want cost to be a barrier and operate on a 'suggested donations' basis. We are immensely grateful to those generous guests who contribute more than the suggested donation as this generous giving supports a bursary fund which enables others with limited means to come and seek God here at Quiet Waters.

We have developed a 'Creative Space' in our cabin in the woods. Creativity takes so many forms - writer, composer, painter, chef, lyricist, carpenter, entrepreneur, filmmaker. Our space is ideal for individuals or small groups to explore worship through creativity, providing an independent space within the grounds of QW yet sharing the same peace and tranquillity of the main house.

The Quiet Waters team lead a daily 'Rhythm of Prayer' with set times of worship, prayer and reflection and will also provide a 'listening ear' and prayer ministry to guests if requested.

The Trustees have paid due regard to guidance issued by the Charity Commission on public benefit in deciding what activities the charity should undertake.

Page 1

QUIET WATERS CHRISTIAN RETREAT HOUSE

REPORT OF THE TRUSTEES for the Year Ended 30 September 2023

ACHIEVEMENT AND PERFORMANCE

Activities and performance

This year has seen some growth as we move out of a time where the Covid pandemic had such an effect. This growth has been hampered because there have been times where the staff team have not been at full strength therefore restricting the opening times of the house. The number of 'bed-nights' and 'day guests' for the last year increased compared to the previous year but is still significantly below pre-pandemic numbers.

Bed-nights 2017/18 1047 2018/19 1217 2019/20 583 2020/21 311 2021/22 637 2022/23 728

Day Guests 2017/18 324 2018/19 299 2019/20 191 2020/21 43 2021/22 157 2022/23 197

Despite these challenges we have achieved an overall break-even position on our core day to day activities.

As of 30 September 2023, the residential team is at full strength. In addition to our residential team, we employ a part-time housekeeper and part-time gardener. This is supplemented by a number of volunteers who help around the house and garden - this voluntary team is much valued and appreciated.

Throughout the year our Team Chaplains have maintained contact with all of the staff. The role of the Chaplains is an important one; living and working in community can be challenging. The Chaplains give the team somebody they can turn to in confidence for advice and support.

As well as assessing our activities through 'bed-nights' and 'day guests' as shown above we collate guest feedback in a variety of ways. It could be on a feedback form, in the visitors' book, by letter/email, on social media or simply a remark. We remain greatly encouraged by the many positive and encouraging comments made. Through this we know that a large number of our referrals come through word of mouth.

We maintain contact with our friends and supporters by making regular posts to social media, through our newsletter and by sending email updates when appropriate. We continue with an online prayer meeting three times a year. In July 2023 we celebrated 50 years of Quiet Waters being in operation and faithfully serving God and its guests. We hosted an afternoon for former team members and trustees as well as current supporters. There was a special time of worship which included two of the original visionaries behind Quiet Waters who are now in their 80s and 90s.

Due to generous giving and legacies we continue to carry out work to secure the fabric of our Georgian grade II listed building. This includes further work as identified in our fire risk assessment. We have developed a constructive relationship with the planning department in East Suffolk Council.

We have a committed and knowledgeable board of trustees who are essential to the effectiveness of the charity. Our work would not be possible without prayer support and the generous giving of our friends and supporters. We are so grateful for their prayers and financial generosity.

Page 2

QUIET WATERS CHRISTIAN RETREAT HOUSE

REPORT OF THE TRUSTEES for the Year Ended 30 September 2023

FINANCIAL REVIEW

Financial position

Unrestricted income of £87,571 (2022 £49,163) is increased and includes a generous gift of £25,000 and legacies totalling £2,500. Overnight guest numbers have increased at 728 (2022 637) and day guests of 197 (2022 157).

Donations to the Appeal launched in 2021 were £8,402 (2022 £13,476) with work on the building continuing and £9,342 spent during the year. Further promotion of the Appeal is planned during the next financial year.

Unrestricted expenditure was controlled well at £60,114 (2022 £57,526). Expenses will remain under close monitoring. Overall, a break-even position has been achieved on our core day to day activities.

FUTURE PLANS

Regarding the activities of the house, we will continue to provide the peace and space for guests to draw close to God. The residential team will continue to develop their gifts and skills to best serve our guests. This will include promoting the new creative space available in The Cabin.

2022-23 has been a year of some stabilisation after a difficult few years. We are still in a challenging financial climate with utility costs due to rise significantly in October 2023. Alongside the budgetary controls in place, we have a dedicated team of staff, volunteers and trustees which gives us confidence that the work of Quiet Waters will flourish. However, none of this will be possible without the ongoing blessing of God and the faithful prayers of so many. We are thankful for both.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a Declaration of Trust, dated 26th March 1975 and scheme of the 6th March 1987.

Recruitment and appointment of new trustees

New trustees are recruited and appointed by existing trustees.

Organisational structure

The day-to-day operation of the charity is vested in the residential team but subject in every case to the general supervision of the trustees.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

269866

Principal address

Quiet Waters Flixton Road Bungay Suffolk NR35 1PD

Page 3

QUIET WATERS CHRISTIAN RETREAT HOUSE

REPORT OF THE TRUSTEES

for the Year Ended 30 September 2023

Trustees

S J Harris J M Harris P N Dunning T P Jenkins (resigned 1.1.23) J A Dean K J Males S E Deall (appointed 28.10.22)

Independent Examiner

van Dijk Accountants 11 Trinity Street Bungay Suffolk NR35 1EH

Approved by order of the board of trustees on 21 June 2024 and signed on its behalf by:

P N Dunning - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF QUIET WATERS CHRISTIAN RETREAT HOUSE

Independent examiner's report to the trustees of Quiet Waters Christian Retreat House

I report to the charity trustees on my examination of the accounts of Quiet Waters Christian Retreat House (the Trust) for the year ended 30 September 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

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 accounts to be reached.

J P van Dijk

van Dijk Accountants 11 Trinity Street Bungay Suffolk NR35 1EH

21 June 2024

Page 5

QUIET WATERS CHRISTIAN RETREAT HOUSE

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
72,434
Other trading activities
2
14,982
Investment income
3
155
Total
87,571
EXPENDITURE ON
Raising funds
4
60,114
NET INCOME/(EXPENDITURE)
27,457
RECONCILIATION OF FUNDS
Total funds brought forward
9,157
TOTAL FUNDS CARRIED FORWARD
36,614
Restricted
funds
£
8,402
-
378
8,780
10,389
(1,609)
861,945
860,336
30.9.23
Total
funds
£
80,836
14,982
533
96,351
70,503
25,848
871,102
896,950
30.9.22
Total
funds
£
56,132
13,437
17
69,586
62,484
7,102
864,000
871,102

The notes form part of these financial statements

Page 6

QUIET WATERS CHRISTIAN RETREAT HOUSE

BALANCE SHEET

30 September 2023

Notes
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
-
37,334
(720)
36,614
36,614
36,614
Restricted
funds
£
825,000
35,336
-
35,336
860,336
860,336
30.9.23
Total
funds
£
825,000
72,670
(720)
71,950
896,950
896,950
36,614
860,336
896,950
30.9.22
Total
funds
£
825,000
46,822
(720)
46,102
871,102
871,102
9,157
861,945
871,102

The financial statements were approved by the Board of Trustees and authorised for issue on 21 June 2024 and were signed on its behalf by:

P N Dunning - Trustee

The notes form part of these financial statements

Page 7

QUIET WATERS CHRISTIAN RETREAT HOUSE

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 September 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. OTHER TRADING ACTIVITIES

OTHER TRADING ACTIVITIES
30.9.23 30.9.22
£ £
Fees 14,405 11,969
Shop income 577 568
Apartment - 900
14,982 13,437

continued...

Page 8

QUIET WATERS CHRISTIAN RETREAT HOUSE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2023

3. INVESTMENT INCOME

INVESTMENT INCOME
30.9.23 30.9.22
£ £
Deposit account interest 533 17
RAISING FUNDS
Raising donations and legacies
Support costs 30.9.23
£
70,503
30.9.22
£
62,484

4. RAISING FUNDS

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.

6. STAFF COSTS

The average monthly number of employees during the year was as follows:

30.9.23

Residential team member
4
Housekeeper
1
Gardener
1
6
30.9.22
4
1
1
6

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
35,720
Other trading activities
13,437
Investment income
6
Total
49,163
EXPENDITURE ON
Raising funds
57,526
Restricted
funds
£
20,412
-
11
20,423
4,958
Total
funds
£
56,132
13,437
17
69,586
62,484

continued...

Page 9

QUIET WATERS CHRISTIAN RETREAT HOUSE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2023

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
8.
TANGIBLE FIXED ASSETS
COST
At 1 October 2022 and 30 September 2023
NET BOOK VALUE
At 30 September 2023
At 30 September 2022
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted fund
Freehold property valuation
TOTAL FUNDS
continued
Unrestricted
fund
£
(8,363)
17,520
9,157
At
1.10.22
£
9,157
36,945
825,000
861,945
871,102
Restricted
funds
£
15,465
846,480
861,945
30.9.23
£
720
Net
movement
in funds
£
27,457
(1,609)
-
(1,609)
25,848
Total
funds
£
7,102
864,000
871,102
Freehold
property
£
825,000
825,000
825,000
30.9.22
£
720
At
30.9.23
£
36,614
35,336
825,000
860,336
896,950

continued...

Page 10

QUIET WATERS CHRISTIAN RETREAT HOUSE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2023

10. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
87,571
Restricted funds
Restricted fund
8,780
TOTAL FUNDS
96,351
Comparatives for movement in funds
At
1.10.21
£
Unrestricted funds
General fund
17,520
Restricted funds
Restricted fund
21,480
Freehold property valuation
825,000
846,480
TOTAL FUNDS
864,000
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
49,163
Restricted funds
Restricted fund
20,423
TOTAL FUNDS
69,586
Resources
Movement
expended
in funds
£
£
(60,114)
27,457
(10,389)
(1,609)
(70,503)
25,848
Net
movement
At
in funds
30.9.22
£
£
(8,363)
9,157
15,465
36,945
-
825,000
15,465
861,945
7,102
871,102
Resources
Movement
expended
in funds
£
£
(57,526)
(8,363)
(4,958)
15,465
(62,484)
7,102

continued...

Page 11

QUIET WATERS CHRISTIAN RETREAT HOUSE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 September 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Restricted fund
Freehold property valuation
TOTAL FUNDS
At
1.10.21
£
17,520
21,480
825,000
846,480
864,000
Net
movement
in funds
£
19,094
13,856
-
13,856
32,950
At
30.9.23
£
36,614
35,336
825,000
860,336
896,950

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 136,734
(117,640)
19,094
Restricted funds
Restricted fund 29,203
(15,347)
13,856
TOTAL FUNDS 165,937
(132,987)
32,950

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2023.

Page 12

QUIET WATERS CHRISTIAN RETREAT HOUSE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30 September 2023

30.9.23 30.9.22
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 39,110 28,831
Donations 34,832 23,010
Gift aid 6,894 1,624
Govt grants - 2,667
Other trading activities 80,836 56,132
Fees 14,405 11,969
Shop income 577 568
Apartment - 900
Investment income 14,982 13,437
Deposit account interest 533 17
Total incoming resources 96,351 69,586
EXPENDITURE
Support costs
Management
Employment costs 26,349 20,669
Household 9,503 10,140
Shop costs 463 471
Utility and insurance 14,847 14,302
Building maintenance 15,272 11,219
Office supplies 2,501 1,725
Finance costs 661 497
Sundries 187 2,741
Governance costs 69,783 61,764
Accountancy 720 720
Total resources expended 70,503 62,484
Net income 25,848 7,102

This page does not form part of the statutory financial statements

Page 13