DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
## **The Christian Fellowship, Norwich**
**Charity No. 288046**
## **Trustees' Report and Unaudited Accounts**
**31 July 2023**
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 5|
|Independent Examiner's Report|to 6|
|Statement of Financial Activities|to 7|
|Balance Sheet|to 8|
|Notes to the Accounts|9 to 16|
|Detailed Statement of Financial Activities|17 to 18|
Page 1
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich Trustees Annual Report**
The Christian Fellowship
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 July 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 288046**
## **Principal Office**
New Hope Christian Centre Martineau Lane Norwich NR1 2HX
## **Trustees**
The following trustees served during the year:
J. Betts
E. Davey
E. Makuve
R. Smith
## **Accountants**
Andrew Parker Associates Ltd
Unit 7
Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW
Page 2
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich**
**Trustees Annual Report**
## **OBJECTIVES AND ACTIVITIES**
## **Overview**
## **Summer Programme**
Our Summer Saturdays programme was excellently received, with fantastic guest speakers. Benjamin John of Christian Concern kicked off the programme speaking on ‘What is Cultural Marxism?’ a very thorough and yet accessible introduction. We had our first book club, reading together Camilla Olim’s book on abortion, ‘For Those Being Crushed,’ which led to some good discussions on what the church’s response should be to this cultural evil.
Matt Richards gave his life story, which proved an interesting and funny evening, and our final guest speakers were Stephen Lloyd and Paul Garner from Biblical Creation Trust, who together spoke on ‘Creation or Evolution: Does It Really Matter?’ This was an excellent continuation of the conversation that we have been having for a while now.
## **Overseas Mission**
In November we held a quiz and chips night to raise money for Open Doors. This was a great success and together with our annual alternative Christmas card appeal we were able to send £821 to support the church in persecuted countries.
We are also delighted to announce that we have recently appointed two Overseas Missions Secretaries, whose roles it is to maintain regular communication with those we support in Romania, Mozambique and Kenya. This will enable us to pray more effectively for them and their work as we hear more frequently news and updates from their work.
## **City Ministries**
City Ministries began its united work in the city this year with a midnight Halloween prayer meeting at the Mousehold viewing point. Having read John Ramirez’s book, we took this night to stand against the forces of darkness at work in the city on this night and pray for God’s blessing, protection and hand to be on Norwich. It was a powerful night of united prayer and fasting for the city.
John revived his Christian Leadership Development Programme in November with great success and a cohort of 12 leaders from various churches within City Ministries. This was beneficial for the churches and resulted in the formation of leadership teams within two of the churches involved as well as many strategies formed and visions birthed of which we look to see much fruit.
To pray in the new year, we held 21 days of prayer and fasting for the first three weeks of 2023. Prayer was for each of the ministries as part of City Ministries, as well as for the spiritual state of the city as a whole, and personal prayer for those we were asking God to save in 2023. We concluded again with united prayer at the top of Mousehold, overlooking the city.
We could not pass up the opportunity that the coronation provided for evangelism, and so, following some training provided by Radical, we united to spread the good news on the streets of Norwich of the King of kings.
Page 3
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich**
**Trustees Annual Report**
## **Christmas and Easter**
As in previous years, we held a street party at Christmas with games, prizes and hot chocolate for the children. Included in this was a nativity themed scavenger hunt. Our Christmas Eve candlelight service was well attended and we followed a more traditional format than last year.
We held a Good Friday prayer meeting fueled by coffee and hot cross buns. This was a great time of prayer in the wider church as we had many more than the regular prayer team join us to pray for salvation in our community. We had a push for individual evangelism in the run up to Easter, handing out almost 100 Try Praying books to friends and family in order to encourage them to give prayer a go. Alongside them, members would commit to pray with them and then invite them to our Easter breakfast preceding our Easter service. It was great to see many friends and family come to church for the first time as a result.
## **Bilney Classical Christian School**
Our first fundraising event raised an incredible £1000 for the BCCS start up fund. We had crafts, jams, baked goods and historical memorabilia for sale as well as selling fresh coffee and cake in the cafe and it was an enjoyable morning full of Christmas music, crafts and treats.
We are in the process of creating a business plan which will be presented to several Christian businessmen that we have contact with. In December, Elizabeth attended and spoke at a Full Gospel Businessmen's meeting where a lot of interest was shown.
The Carrow Hill properties have been rented out and are no longer a current option. We had been interested in the possibility of the Jubilee building in the community but again, God closed that door. We are in the midst of looking at a large property on Bracondale which would provide excellent space to become established as a school.
The past year has been excellent for growing relationships with others also looking to establish Classical Christian schools. At the King Alfred Conference, we were able to gain great encouragement from those who have walked this path already, as well as strategy and insight into classical pedagogy. From this, we reconnected with a team in Cardiff who have put us in touch with the Society for Classical Learning and Memoria Press, two classical Christian education groups in the US who are looking to come and support the classical revival in the UK.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Roger Smith’s position as Trustee ended August 1st. We have proposed some names of potential Trustees to the Leadership Team and are awaiting to hear their response.
## **Appointment of Trustees**
Is by recognition of the two church leaders and Senior Management Team. A formal interview is conducted to ensure the candidate meets the standards required for a leadership role in the church. Trustees will have been in church membership for over 1 year, at least 21 years of age, and completed a church induction course.
Page 4
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich**
## **Trustees Annual Report**
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
E. Davey Trustee 20 October 2023
Page 5
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich Independent Examiners Report**
## **Independent Examiner's Report to the trustees of The Christian Fellowship, Norwich**
I report to the trustees on my examination of the financial statements of The Christian Fellowship, Norwich for the year ended 31 July 2023.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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.
## **Independent examiner's statement**
I have completed my examination. I can 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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- 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 financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
Andrew Parker FCCA Andrew Parker Associates Ltd Unit 7
Beech Avenue Business Park Beech Avenue, Taverham Norwich NR8 6HW 20 October 2023
Page 6
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich Statement of Financial Activities**
## **for the year ended 31 July 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Other
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net expenditure**
7
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|||||||
|||77,977|9,753|87,730|97,354|
|||4,539|-|4,539|3,705|
|||82,516|9,753|92,269|101,059|
|||||||
|||29,771|5,697|35,468|39,146|
|||52,680|8,762|61,442|72,362|
|||82,451|14,459|96,910|111,508|
|||-|-|-|-|
|||65|(4,706)|(4,641)|(10,449)|
|||(1,671)|1,671|-|-|
|||(1,606)|(3,035)|(4,641)|(10,449)|
|||||||
|||(1,606)|(3,035)|(4,641)|(10,449)|
|||||||
|||50,891|72,174|123,065|133,514|
|||49,285|69,139|118,424|123,065|
|||||||
|||||||
|||||||
Page 7
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich**
**Balance Sheet**
## **at 31 July 2023**
|**Charity No. 288046**
**Fixed assets**
Tangible assets
9
**Current assets**
Debtors
10
Cash at bank and in hand
**Creditors:**Amount falling due within one year
11
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
12
Restricted income funds
**Unrestricted funds**
12
General funds
**Reserves**
12
**Total funds**|**2023**
**£**
81,619
81,619
4,353
35,043
39,396
(2,591)
36,805
118,424
118,424
118,424
69,139
69,139
49,285
49,285
118,424|**2022**
**£**
96,236|
|---|---|---|
|||96,236
2,624
25,499|
|||28,123
(1,294)|
|||26,829
123,065|
|||123,065|
|||123,065|
|||72,174|
|||72,174
50,891|
|||50,891|
|||123,065|
Approved by the trustees on 20 October 2023
And signed on their behalf by:
E. Davey Trustee 20 October 2023
Page 8
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich**
**Notes to the Accounts**
## **for the year ended 31 July 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 9
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich**
**Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and
- charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Tangible fixed assets and depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Freehold property 5% straight line kitchen refurbushment 20% straight line Office equipment 25% straight line Fixtures and fittings 15% reducing balance
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 10
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich**
**Notes to the Accounts**
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Page 11
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich**
**Notes to the Accounts**
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
## 2 **Statement of Financial Activities - prior year**
|2
**Statement of Financial Activities - prior year**|||||
|---|---|---|---|---|
|**Income and endowments from:**
Donations and legacies
Other
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
3
**Income from donations and legacies**
4
**Other income**|**Unrestricted**
**£**
77,977
77,977|**Unrestricted**
**funds**
**2022**
**£**
71,227
3,705
74,932
78,353
78,353
(3,421)
6,561
3,140
3,140
47,750
50,890
**Restricted**
**£**
9,753
9,753
**Unrestricted**
**£**
4,539
4,539|**Restricted**
**funds**
**2022**
**£**
26,127
-
26,127
33,155
33,155
(7,028)
(6,561)
(13,589)
(13,589)
85,764
72,175
**Total**
**2023**
**£**
87,730
87,730
**Total**
**2023**
**£**
4,539
4,539|**Total funds**
**2022**
**£**
97,354
3,705|
|||||101,059
111,508|
|||||111,508|
|||||(10,449)
-|
|||||(10,449)|
|||||(10,449)
133,514|
|||||123,065|
|||||**Total**
**2022**
**£**
97,354|
|||||97,354|
|||||**Total**
**2022**
**£**
3,705|
|||||3,705|
Page 12
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich Notes to the Accounts**
|5|**Expenditure on charitable activities**|**Expenditure on charitable activities**|||||
|---|---|---|---|---|---|---|
|||**Unrestricted**||**Restricted**|**Total**|**Total**|
||||||**2023**|**2022**|
||||**£**|**£**|**£**|**£**|
||_Expenditure on charitable_||||||
||_activities_||||||
|||29,771||5,697|35,468|39,146|
||_Governance costs_||||||
|||29,771||5,697|35,468|39,146|
|6|**Other expenditure**||||||
|||**Unrestricted**||**Restricted**|**Total**|**Total**|
||||||**2023**|**2022**|
||||**£**|**£**|**£**|**£**|
||Employee costs|46,825||-|46,825|57,745|
||Amortisation, depreciation,||||||
||impairment, profit/loss on|5,855||8,762|14,617|14,617|
||disposal of fixed assets||||||
|||52,680||8,762|61,442|72,362|
|7|**Net expenditure before transfers**||||||
|||||**2023**||**2022**|
||This is stated after charging:|||**£**||**£**|
||Depreciation of owned fixed assets|||14,617||14,617|
|8|**Staff costs**||||||
|||||**2023**||**2022**|
||Salaries and wages|||46,179||57,100|
||Pension costs|||646||645|
|||||46,825||57,745|
||No employee received emoluments in excess of £60,000.||||||
||The average monthly number|of full time equivalent employees||during the year|was as follows:||
|||||**2023**||**2022**|
|||||**Number**||**Number**|
||Charitable activities|||3||3|
||Administration|||2||2|
|||||5||5|
Page 13
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich**
## **Notes to the Accounts**
## 9 **Tangible fixed assets**
|9
**Tangible fixed assets**|||||
|---|---|---|---|---|
|**Land and**
**buildings**
**£**
**Cost or revaluation**
At 1 August 2022
234,318
At 31 July 2023
234,318
**Depreciation and**
**impairment**
At 1 August 2022
144,774
Depreciation charge for the
year
11,425
At 31 July 2023
156,199
**Net book values**
At 31 July 2023
78,119
At 31 July 2022
89,544
10 **Debtors**
Trade debtors
Prepayments and accrued income
11 **Creditors:**
amounts falling due within one year
Other creditors|**kitchen**
**refurbushme**
**nt**|**Office**
**equipment**|**Fixtures and**
**fittings**
**£**
12,353
12,353
11,816
115
11,931
422
537|**Total**
**£**
276,777|
||**£**
15,385
15,385
9,231
3,077
12,308
3,077
6,154|**£**
14,721
14,721
14,720
-
14,720
1
1
**2023**
**£**
3,550
803
4,353
**2023**
**£**
2,591
2,591|||
|||||276,777|
|||||180,541
14,617|
|||||195,158|
|||||81,619|
|||||96,236|
|||||**2022**
**£**
2,624
-|
|||||2,624|
|||||**2022**
**£**
1,294|
|||||1,294|
Page 14
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872
**The Christian Fellowship, Norwich**
## **Notes to the Accounts**
## 12 **Movement in funds**
|**Movement in funds**||||||
|---|---|---|---|---|---|
||**At 1 August**
**2022**
1,025
6,154
62,526
2,077
234
158
-
-
-
72,174
50,891
123,065|**Incoming**
**resources**
**(including**
**other**
**gains/losses)**
**£**
781
-
-
-
200
150
1,640
4,498
2,484
7,269
82,516
89,785|**Resources**
**expended**
**£**|**Gross**
**transfers**
**£**
(30)
-
-
-
-
-
808
893
-
1,671
(1,671)
-|**At 31 July**
**2023**
**£**
1,526
3,077
56,841
-
354
262
150
5,145
1,784|
|**Restricted funds:**
**Restricted income funds:**
Student fund
Kitchen refurbishment fund
2019/20
Building refurbishment fund
2013
Building refurbishment
Food bank
City Ministries
Ministry Budget
School project
Pastoral fund
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**||||||
||||(250)|||
||||(3,077)|||
||||(5,685)|||
||||(2,077)|||
||||(80)|||
||||(46)|||
||||(2,298)|||
||||(246)|||
||||(700)
(13,759)
(82,451)
(96,210)|||
||||||69,139|
||||||49,285|
||||||118,424|
Purposes and restrictions in relation to the funds:
Restricted funds: Student fund for young people in the church to undertake further education. Kitchen refurbishment fund This was charged to capital and is being depreciated over 5 years. 2019/20 Building refurbishment fund The refurbishment in 2013 was charged to capital, depreciated over 20 2013 years. Building refurbishment The refurbishment in 2013 was charged to capital, depreciated over 20 years. Food bank A fund to support the work of Foodbank at the New Hope Christian Centre. City Ministries A fund to support work in the city together with other ministries. Ministry Budget A fund to support the ministries. School project Holding money for this project until they can have their own account. Donations to be used to support any member of the congregation with an Pastoral fund emergency financial need.
Page 15
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich**
## **Notes to the Accounts**
## 13 **Analysis of net assets between funds**
|13 **Analysis of net assets between funds**||||
|---|---|---|---|
|Fixed assets
Net current assets
14 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**Unrestricted**
**funds**
**£**
21,701
27,584
49,285
**At 1 August**
**2022**
**£**|**Restricted**
**funds**
**£**
59,918
9,221
69,139
**Cash flows**
**£**|**Total**
**£**
81,619
36,805|
||||118,424|
||||**At 31 July**
**2023**
**£**|
||25,499|9,544|35,043|
||25,499
25,499|-
-|35,043|
||||35,043|
|||||
|15 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases
**2023**
**Land and**
**buildings**
**£**
Operating leases with expiry date:
**_Pension commitments_**
The pension cost charge to the charity
amounted to:|are as follows:
**2023**
**Other**
**£**
**2023**
**£**
646|**2022**
**Land and**
**buildings**
**£**|**2022**
**Other**
**£**
**2022**
**£**
645|
Page 16
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich Detailed Statement of Financial Activities**
## **for the year ended 31 July 2023**
|**Income and endowments from:**
Donations and legacies
Other
**Total income and endowments**
**Expenditure on:**
Charitable activities
**Total of expenditure on charitable**
**activities**
Employee costs
Salaries/wages
Pension costs
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of kitchen
refurbushment
Depreciation of Office
equipment
Depreciation of Fixtures and
fittings
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
Transfers between funds
**Net expenditure before other**
**gains/(losses)**|**Unrestricte**
**d funds**
**2023**
**£**
77,977
77,977
4,539
4,539
82,516
29,771
29,771
29,771
46,179
646
46,825
5,740
-
-
115
5,855
52,680
82,451
-
65
(1,671)
(1,606)|**Restricted**
**funds**
**2023**
**£**
9,753
9,753
-
-
9,753
5,697
5,697
5,697
-
-
-
5,685
3,077
-
-
8,762
8,762
14,459
-
(4,706)
1,671
(3,035)|**Total funds**
**2023**
**£**
87,730
87,730
4,539
4,539
92,269
35,468
35,468
35,468
46,179
646
46,825
11,425
3,077
-
115
14,617
61,442
96,910
-
(4,641)
-
(4,641)|**Total funds**
**2022**
**£**
97,354|
|---|---|---|---|---|
|||||97,354|
|||||3,705|
|||||3,705|
|||||101,059
39,146|
|||||39,146|
|||||39,146
57,100
645|
|||||57,745|
|||||11,425
3,077
-
115|
|||||14,617|
|||||72,362|
|||||111,508
-|
|||||(10,449)
-|
|||||(10,449)|
Page 17
DocuSign Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872 **The Christian Fellowship, Norwich Detailed Statement of Financial Activities**
|**The Christian Fellowship, Norwich**
**Detailed Statement of Financial Activities**
Envelope ID: D5EBE89E-9408-439A-8422-A469B0726872|||||
|---|---|---|---|---|
|Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|-
(1,606)
50,891
49,285|-
(3,035)
72,174
69,139|-
(4,641)
123,065
118,424|-|
|||||(10,449)|
|||||133,514|
|||||123,065|
Page 18