Warehouse Christian Trust Report and Financial Statements Year ended: 31 December 2022
Charity no: 277631
Warehouse Christian Trust
| Contents | Page |
|---|---|
| Legal and Administrative Information | 1 |
| Report of the Trustees | 2 - 3 |
| Report of the Independent Examiner | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes Forming Part of the Financial Statements | 7 - 10 |
Warehouse Christian Trust
Reference and Administration Information
Chairman: S Crowther- (Appointed October 2022)
Trustees: A Blagden R Brown V Gillman S Godwin N Harris D Hart V Hicks J Hindley Dr C Jagger- (Appointed October 2022) T L Ko- (Appointed April 2022) A Oakden D Oakden D Pollard I Tomes- (Appointed January 2023) M Williams- (Appointed April 2023) Address: 42 Busbridge Lane Godalming Surrey GU7 1QD Registered Charity number: 277631 Independent examiner: A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA 3 Wey Court Mary Road Guildford Surrey
Page 1
Warehouse Christian Trust
Report of the Trustees for the Year ended 31 December 2022
The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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 2015).
Reference and Administration
Legal and reference information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's governing document, and the Charities SORP (FRS 102), Accounting and Reporting by Charities.
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The charity is controlled by the trustees.
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The trustees consider that there are sufficient reserves. Any possible risks have been considered and taken into account in future budgets.
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All trustees are appointed when necessary and are given sufficient training on appointment.
Reserves policy and risk management
The Warehouse Christian Trust’s operations are divided into two separate parts: The Cellar and Skillway.
With regard to The Cellar, during the year, the Trustees continued to try and maximise income from as many different sources as possible, including through our well-established network of faithful supporters and grant making bodies despite economic uncertainties.
Skillway continues with its pioneering work regarding the support and training of disadvantaged young people. This part of the Trust aims to carry reserves equivalent to approximately two terms running costs, which is felt essential to ensure the continuity of the service for the young people who attend.
Objectives and Activities
The short and long terms objectives are for The Cellar to remain a focal point of serving presence and love, with an openness to receive all those who are lonely or distressed, and Skillway is an out-of-school training provider, where in a caring environment young people are encouraged individually to engage in and learn practical trade and life skills which promote their mental health and employability prospects.
The Charity is aware of its dependency on the goodwill and support of a large number of volunteers and thanks all those who have helped during the year.
Both The Cellar and Skillway are grateful to the local Churches for their support and to the many altruistic individual benefactors, several of whom make regular monthly contributions, gift aided. This predictable income is most welcomed and very gratefully received.
We also gratefully thank the Trustees who give their time and expertise, and extend very special thanks to Dr C Jagger who retires as Chairman, but who will continue as a Trustee.
The Cellar would also like to gratefully acknowledge the tremendous support in the form of grants and donations from: The Community Foundation for Surrey - Waverley Borough Council (Thriving Communities Commissioning Fund) - Sales Force – The Thomas Trust and A.J. Bennewith & Co. The Cellar is also very grateful for individuals who anonymously support our work thru’ our giving platform – People’s Fundraising – and from named individuals who regularly donate - and finally, through collections from our local Churches, some of whom identify us for Christmas appeals – without all these groups and individual’s support, we would not be able to be there for those who need us most.
In last year’s report, we advised that we had re-located to a new venue at the Borough Hall site. The venue is far larger than our previous home and has enabled us to expand the work of the Cellar as well as being able to serve and sit many more customers – sales have increased quite considerably, and we are attracting new clients as well those ‘regulars’ who have taken time to re-join us following the pandemic.
It should be noted that the Cellar is open to everyone, with the principal objective of providing a caring and friendly meeting place for disadvantaged and vulnerable people in the community. Absolutely everyone is welcome without discrimination or judgment irrespective of age, gender, or ethnicity. The Café aims to provide a safe place for social inclusion and friendship. We collaborate with both Borough and Town councils in serving those who are most vulnerable in the community.
The Café caters particularly for those with mental health issues, learning difficulties or who are disadvantaged, isolated, lonely, depressed or emotionally stressed - our staff are specifically trained in listening skills and make time to talk to customers.
Page 2
Warehouse Christian Trust
Report of the Trustees for the Year ended 31 December 2022
To provide even greater support to those with mental health issues, the Café has now formed a relationship with 'Being Alongside' (an organisation focused on mental health).
The Café has a mini food bank & works closely with the Community Food Bank and continues to witness increased demand post-pandemic reinforcing the important need for the unique service which The Cellar provides.
Skillway gratefully acknowledges the generosity of regular individual donors, those who contribute online through Stewardship, GoFundMe, by Standing Order, or by purchasing goods on-line through the easyfundraising app, or by making a donation at events.
The Community Foundation for Surrey made a restricted fund donation, specifically towards salary costs, which was enormously helpful. A Restricted Fund grant from the Clothworkers Foundation, received last year for a three year woodland project, has been very successful in addressing the mental health of the students as well as valuable training in a wide variety of “outdoor” skills.
The David Williamson Trust, and the Geoff Herrington Foundation have again made significant donations to support specific students so that they may benefit from at least one year’s attendance at Skillway. This continuing support from year to year is immensely appreciated, and we thank them sincerely on behalf of the students who have benefitted. We have again been generously supported with funds from two family Trusts.
Skillway notes and gratefully acknowledges the financial support of A J Bennewith &Co, The Rotary Club of Godalming, The Co-op Local Community Fund, Probus Godalming, the High Sheriff for Surrey who funded many necessary tools, local Freemasons, Godalming Round Table, The Bandstand Concerts, The Accountants Livery Company which funded a much needed suspended ceiling keeping a workshop warmer and brighter, and Surrey Provincial Charity Fund which provided a new storage shed.
We thank our superb staff and our dedicated Volunteer Tutors who so effectively support Skillway’s aims and objectives.
Achievements and Performance
The Charity fulfilled its obligations during the year and was able to bring its blend of Christian love and support to many people in need, whilst improving its trading position due to the new location and better facilities afforded to the cellar in its new site.
Financial Review
For The Cellar, efforts continue to be made to look for new income streams to ensure as far as possible the costs of running the Cafe etc can be covered. Our new Trustees have proved to be a valuable addition and have generated fresh ideas for fundraising; the situation continues to be reviewed at Finance and Trustee Meetings.
Skillway will celebrate 25 years of existence next year and has had a series of Strategy meetings to address the current threats and opportunities facing them as well as most small Charities. Young people are more disadvantaged now than they were even 10 years ago, and we remain determined to support some of them.
Plans for Future Periods
The Charity intends to continue to carry out the objectives for the foreseeable future. There are sufficient reserves to allow this to be done and the Trustees do not see any reason why the Charity would not be able to fulfil its role.
On behalf of the trustees:
C Jagger
Date:
Page 3
Warehouse Christian Trust
Report of the Independent Examiner
Independent examiner's report to the trustees of Warehouse Christian Trust
I report to the charity trustees on my examination of the accounts of the Warehouse Christian Trust for the year ended 31 December 2022.
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 p y
y
attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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2 the accounts do not accord with those records; or
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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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
3 Wey Court Mary Road Guildford Surrey GU1 4QU
Date:
Page 4
Warehouse Christian Trust
Statement of Financial Activities for the Year Ended 31 December 2022
| Voluntary income: Grants and donations Fundraising Tax refunds Activities for generating funds: Cellar takings Skillway school subsidy Investment activity: Interest received Total incoming resources Resources expended: Charitable activity: Cellar expenditure Skillway expenditure Total resources expended Net incoming/(outgoing) resources Total funds brought forward Transfers between funds Total funds carried forward |
Notes 2 3 |
Unrestricted Funds £ 75,905 11,785 2,063 33,984 40,791 39 164,569 64,804 104,440 169,244 (4,675) 111,227 (1,000) 105,552 £ |
Restricted Funds £ 21,411 - - - - - 21,411 8,979 34,232 43,211 (21,800) 41,521 1,000 20,721 £ |
Total Funds 2022 £ 97,316 11,785 2,063 33,984 40,791 39 185,980 73,783 138,672 212,455 (26,475) 152,748 126,273 £ |
Total Funds 2021 £ 124,783 5,153 5,882 24,606 23,394 10 |
|---|---|---|---|---|---|
| 183,828 | |||||
| 61,348 98,443 |
|||||
| 159,791 | |||||
| 24,037 128,711 |
|||||
| 152,748 £ |
Page 5
Warehouse Christian Trust
Balance Sheet as at 31 December 2022
| Fixed assets Current assets: Stock Debtors and prepayments Cash at bank and in hand Net current assets Net assets Funds Unrestricted funds Restricted funds Trustees' deposits Total funds Creditors: amounts falling due within one year Total assets less current liabilities |
Notes 5 9 10 8 |
Unrestricted Funds £ 2,786 4,189 98,798 102,987 (360) 102,627 105,413 105,413 £ |
Restricted Funds £ 10,243 - 1,861 8,617 10,478 - 10,478 20,721 20,721 £ |
Total Funds 2022 £ 13,029 - 6,050 107,416 113,466 (360) 113,106 126,135 126,135 £ 105,402 20,721 126,123 12 126,135 £ |
Total Funds 2021 £ 16,294 150 3,676 133,000 |
|---|---|---|---|---|---|
| 136,826 (360) |
|||||
| 136,466 | |||||
| 152,760 | |||||
| 152,760 £ |
|||||
| 111,227 41,521 |
|||||
| 152,748 12 |
|||||
| 152,760 £ |
On behalf of the trustees:
C Jagger
Date:
Page 6
Warehouse Christian Trust
Notes Forming Part of the Financial Statements for the Year Ended 31 December 2022
1 Principal accounting policies
a. Accounting convention
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 the accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', 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.
b. Incoming resources
Voluntary income is received in cash by way of donations and is included in full in the statement of financial activities as soon as it is received. Tax reclaimable in respect of gifts and donations is included in the same period as the underlying donations to which it relates.
c. Resources expended
Items of expenditure are included in the Statement of Financial Activities on an accruals basis.
d. Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: equipment: 25% on reducing balance, workshop: 20% on reducing balance, van: 20% on reducing balance.
e. Taxation
The charity is exempt from tax on its charitable activities.
f. 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 objectives 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.
Page 7
Warehouse Christian Trust
| 2 3 |
The Cellar Incoming resources Sales Donations received Fundraising Interest received Tax refunds Resources expended Cost of sales Opening stock Purchases Closing stock Light and heat Rent, rates and insurance Shop items and equipment Telephone, post & stationery Wages Social outreach expenditure Charitable donations Ukranian project Food vouchers Community trips Property maintenance Equipment depreciation Seasonal volunteer expenses Sundry expenses Share of Independent Examiner's fee Total Cellar expenses Net surplus/(deficit) Skillway Incoming resources Grants and donations Fundraising School subsidy Tax refunds Interest received Total incoming resources Resources expended Advertising and publicity Bank charges Heat and light Insurance Training/inspections Office expenses Rent and rates Repairs and renewals Sundry (Covid supplies) Telephone Travel Wages Workshop depreciation Mezzanine depreciation Go Karts depreciation Van depreciation Fundraising Workshop materials and tools Share of Independent Examiner's fee Total Skillway expenses Net surplus/(deficit) |
Unrestricted Funds £ 33,984 34,984 8,959 3 - 77,930 150 12,340 (150) 12,340 - 5,184 562 705 39,002 45 3,720 - - - 384 34 1,897 751 180 64,804 £13,126 Unrestricted Funds £ 40,921 2,826 40,791 2,063 36 86,637 27 103 3,804 1,742 419 3,468 6,004 2,729 180 314 226 75,918 218 453 - - - 8,655 180 104,440 £(17,803) |
Restricted Funds £ - 11,000 - - - 11,000 - - - - - - - - - - - 1,042 1,200 2,985 3,752 - - - - 8,979 2,021 £ Restricted Funds £ 10,411 - - - - 10,411 - - - - 700 - - 2,411 - - - 26,471 - 956 - 1,605 - 2,089 - 34,232 £(23,821) |
Total Funds 2022 £ 33,984 45,984 8,959 3 - 88,930 150 12,340 (150) 12,340 - 5,184 562 705 39,002 45 3,720 1,042 1,200 2,985 4,136 34 1,897 751 180 73,783 £15,147 Total Funds 2022 £ 51,332 2,826 40,791 2,063 36 97,048 27 103 3,804 1,742 1,119 3,468 6,004 5,140 180 314 226 102,389 218 1,409 - 1,605 - 10,744 180 138,672 £(41,624) |
Total Funds 2021 £ 24,606 29,257 4,523 - 3,234 |
|---|---|---|---|---|---|
| 61,620 | |||||
| 150 6,913 (150) |
|||||
| 6,913 221 3,753 2,277 569 42,772 1,418 - - - - 932 45 - 2,268 180 |
|||||
| 61,348 | |||||
| £272 | |||||
| Total Funds 2021 £ 95,527 630 23,394 2,648 10 |
|||||
| 122,209 | |||||
| 17 104 882 3,057 1,509 3,436 1,004 334 2,457 354 164 78,308 273 1,761 29 497 28 4,049 180 |
|||||
| 98,443 | |||||
| £23,766 |
Page 8
Warehouse Christian Trust
| 4 5 |
Comparatives for the Statement of Financial Activities Income and endowments from Voluntary income Activities for generating funds Investment activity Total Expenditure on Direct charitable activity Total Net income / (expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward Fixed assets Equipment £ Cost At 1 January 2022 20,995 Additions - Disposals - At 31 December 2022 20,995 Depreciation At 1 January 2022 20,861 Charge for year 34 Disposals - At 31 December 2022 20,894 Net book values At 31 December 2022 101 £ At 31 December 2021 134 £ |
Comparatives for the Statement of Financial Activities Income and endowments from Voluntary income Activities for generating funds Investment activity Total Expenditure on Direct charitable activity Total Net income / (expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward Fixed assets Equipment £ Cost At 1 January 2022 20,995 Additions - Disposals - At 31 December 2022 20,995 Depreciation At 1 January 2022 20,861 Charge for year 34 Disposals - At 31 December 2022 20,894 Net book values At 31 December 2022 101 £ At 31 December 2021 134 £ |
Comparatives for the Statement of Financial Activities Income and endowments from Voluntary income Activities for generating funds Investment activity Total Expenditure on Direct charitable activity Total Net income / (expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward Fixed assets Equipment £ Cost At 1 January 2022 20,995 Additions - Disposals - At 31 December 2022 20,995 Depreciation At 1 January 2022 20,861 Charge for year 34 Disposals - At 31 December 2022 20,894 Net book values At 31 December 2022 101 £ At 31 December 2021 134 £ |
Unrestricted Funds £ 83,818 48,000 10 131,828 143,339 143,339 (11,511) 122,738 £111,227 Workshop £ 30,701 - - 30,701 29,611 218 - |
Restricted Funds: Cellar Skillway £ £ - 52,000 - - - - - 52,000 - 16,452 - 16,452 - 35,548 - 5,973 - £ £41,521 Mezzanine Van £ £ 25,872 8,522 - - - 25,872 8,522 18,828 497 1,409 1,605 - - 20,237 2,102 5,635 £ 6,420 £ 7,044 £ 8,025 £ |
Total 2021 £ 135,818 48,000 10 |
|---|---|---|---|---|---|---|
Income and endowments from Voluntary income Activities for generating funds Investment activity Total Expenditure on Direct charitable activity Total Net income / (expenditure) Reconciliation of funds Total funds brought forward Total funds carried forward Fixed assets Cost At 1 January 2022 Additions Disposals At 31 December 2022 Depreciation At 1 January 2022 Charge for year Disposals At 31 December 2022 Net book values At 31 December 2022 At 31 December 2021 |
||||||
| 183,828 159,791 |
||||||
| 159,791 24,037 128,711 |
||||||
| £152,748 | ||||||
| Total £ 86,091 - - |
||||||
| 86,091 | ||||||
| 69,797 3,266 - |
||||||
| 20,894 | 29,829 | 73,063 | ||||
| 101 £ 134 £ |
873 £ 1,091 £ |
13,029 £ |
||||
| 16,294 £ |
6 Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.
Page 9
Warehouse Christian Trust
7 Staff costs
The average monthly number of employees during the year was as follows:
| 2022 | 2021 | |||
|---|---|---|---|---|
| £ | £ | |||
| Administration | 11 | 7 |
No employees received emoluments in excess of £60,000.
8 Funds
| At 1 January 2022 Incoming resources Resources expended Transfers At 31 December 2022 |
Unrestricted Funds £ 111,239 164,569 (169,244) (1,000) £105,564 |
Cellar £ - 11,000 (8,979) 1,000 £3,021 |
Skillway £ 41,521 10,411 (34,232) - £17,700 |
Total £ 152,760 185,980 (212,455) - |
|---|---|---|---|---|
| £126,285 |
Restricted funds held by Skillway relate to donations received in respect of the new Mezzanine floor installed at The Old Chapel, to donations received towards Core Costs, and specifically aimed at salaries, and to donations received from The Community Foundation for Surrey and The Clothworkers Foundation.
The donation from the Community Foundation for Surrey was for salaries which was all spent within the year. Further grants in this reporting period related to The Cellar were received from Waverley Brough Council (for community day trips out), The Community Foundation for Surrey (spent on replacement lighting for The Cellar) and a generous donation towards food voucher provision.
9 Debtors and prepayments
| 10 | Debtors Prepayments Creditors and accruals Accruals |
2022 £ 2,863 3,188 6,050 £ 2022 £ 360 £ |
2021 £ - 3,676 |
|---|---|---|---|
| 3,676 £ |
|||
| 2021 £ 360 £ |
11 Related party disclosures
The charity is controlled by the trustees.
During the year Nil (2021: Nil) was paid to the trustees.
Page 10
The Cellar
Statement of Financial Activities & Balance Sheet
Year ended: 31 December 2022
The Cellar
Contents
| Contents | Page |
| Report of the Independent Examiner | 1 |
| Statement of Financial Activities | 2 |
| Balance Sheet | 3 |
The Cellar
Report of the Independent Examiner
Independent examiner's report to the trustees of Warehouse Christian Trust
The figures in these accounts for The Cellar are taken from the accounts for the Warehouse Christian Trust (registered charity number 277631). I have reported on the accounts for the Warehouse Christian Trust for the year ended 31 December 2022, and am therefore able to report on the figures set out on pages 2 and 3 of these accounts.
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
3 Wey Court Mary Road Guildford Surrey GU1 4QU
Date:
Page 1
The Cellar
| Statement of Financial Activities for the Year Ended 31 December 2022 Unrestricted Restricted Funds Funds £ £ Incoming resources Voluntary income Donations received 34,984 11,000 Fundraising 8,959 - Tax refunded - - Activities for generating funds Cellar income 33,984 - Investment activity Interest received 3 - Total incoming resources 77,930 11,000 Resources expended Charitable activity Sundry expenses 751 - Social outreach expenditure 45 - Ukranian project - 1,042 Food vouchers - 1,200 Community trips - 2,985 Charitable donations 3,720 - Cellar expenditure 59,690 - Property maintenance 418 3,752 Independent Examiner's Fee 180 - Total resources expended 64,804 8,979 Net incoming/(outgoing) resources 13,126 2,021 Total funds brought forward 14,325 - Funds transfers (1,000) 1,000 Total funds carried forward 26,451 £ 3,021 £ |
Total Funds 2022 £ 45,984 8,959 - 33,984 3 88,930 751 45 1,042 1,200 2,985 3,720 59,690 4,170 180 73,783 15,148 14,325 29,473 £ |
Total Funds 2021 £ 29,257 4,523 3,234 24,606 - |
|---|---|---|
| 61,620 | ||
| 2,268 1,418 - - - - 56,550 932 180 |
||
| 61,348 | ||
| 272 14,053 |
||
| 14,325 £ |
Page 2
The Cellar
| Balance Sheet as at 31 December 2022 | Balance Sheet as at 31 December 2022 | ||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | ||||
| Fixed assets | 101 | 134 | |||
| Current assets: | |||||
| Stock | 150 | 150 | |||
| Debtors and prepayments | 1,327 | 1,297 | |||
| Cash at bank and in hand | 28,087 | 12,936 | |||
| 29,564 | 14,383 | ||||
| Creditors: amounts falling due within one | |||||
| year | (180) | (180) | |||
| 29,384 | 14,203 | ||||
| £ | 29,485 |
£ | 14,337 |
||
| Represented by: | |||||
| Unrestricted general fund | 26,452 | 14,325 | |||
| Restricted funds | 3,021 | - | |||
| Trustees' deposits | 12 | 12 | |||
| £ | 29,485 |
£ | 14,337 |
||
| On behalf of the trustees: |
C Jagger
Date:
Page 3
Skillway
Statement of Financial Activities & Balance Sheet
Year ended: 31 December 2022
Skillway
| Contents | Page |
|---|---|
| Report of the Independent Examiner | 1 |
| Statement of Financial Activities | 2 |
| Balance Sheet | 3 |
Skillway
Report of the Independent Examiner
Independent examiner's report to the trustees of Warehouse Christian Trust
The figures in these accounts for Skillway are taken from the accounts for the Warehouse Christian Trust (registered charity number 277631). I have reported on the accounts for the Warehouse Christian Trust for the year ended 31 December 2022, and am therefore able to report on the figures set out on pages 2 and 3 of these accounts.
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
A J Bennewith FCA, FCPA, FFA, FFTA, FIPA, DChA, FRSA
3 Wey Court Mary Road Guildford Surrey GU1 4QU
Date:
Page 1
Skillway
Statement of Financial Activities for the Year Ended 31 December 2022
| Incoming resources Grants and donations Fundraising Tax refunds School subsidy Interest received Total incoming resources Resources expended Advertising and publicity Fundraising Insurance Training/inspections Office expenses Heat and light Rent and rates Repairs and renewals Sundry expenses (Covid supplies) Telephone Travel Wages Workshop materials and tools Share of Independent Examiner's fee Depreciation charge Bank charges Net incoming/(outgoing) resources Total funds brought forward Total funds carried forward |
Unrestricted Funds £ 40,921 2,826 2,063 40,791 36 86,637 27 - 1,742 419 3,468 3,804 6,004 2,729 180 314 226 75,918 8,655 180 671 103 104,440 (17,803) 96,903 79,100 £ |
Restricted Funds £ 10,411 - - - - 10,411 - - - 700 - - - 2,411 - - - 26,471 2,089 - 2,561 - 34,232 (23,821) 41,521 17,700 £ |
Total Funds 2022 £ 51,332 2,826 2,063 40,791 36 97,048 27 - 1,742 1,119 3,468 3,804 6,004 5,140 180 314 226 102,389 10,744 180 3,232 103 138,672 (41,624) 138,424 96,800 £ |
Total Funds 2021 £ 95,527 630 2,648 23,394 10 |
|---|---|---|---|---|
| 122,209 | ||||
| 17 28 3,057 1,509 3,436 882 1,004 334 2,457 354 164 78,308 4,049 180 2,560 104 |
||||
| 98,443 | ||||
| 23,766 114,658 |
||||
| 138,424 £ |
Page 2
Skillway
| Balance Sheet as at 31 December 2022 2022 £ Fixed assets Unrestricted funds 2,685 Restricted funds 10,243 12,928 Current assets: Debtors and prepayments 4,723 Cash at bank and in hand 79,329 84,052 (180) 83,872 96,800 £ Represented by: Unrestricted general fund 79,100 Restricted funds 17,700 96,800 £ On behalf of the trustees: Creditors: amounts falling due within one year |
2,380 120,064 |
2021 £ 3,356 12,804 |
|---|---|---|
| 138,424 £ |
||
| 96,903 41,521 |
||
| 138,424 £ |
||
C Jagger
Date:
Page 3