**Charity Registration No. 292024** ## **ALABARE CHRISTIAN COMMUNITY** # **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2020** ## **ALABARE CHRISTIAN COMMUNITY** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Trustees** Mrs M Godwin Mr H J Collins C J Lyne-Pirkis Mrs J Lawes **Charity number** 292024 **Independent examiner** Moore (South) LLP 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ **Bankers** Barclays Bank Plc 2/6 High Street Salisbury Wiltshire SP1 2YH **Solicitors** Trethowans LLP London Road Salisbury Wiltshire SP1 3HP ## **ALABARE CHRISTIAN COMMUNITY** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 4| |Independent examiner's report|5| |Statement of financial activities|6| |Balance sheet|7| |Notes to the financial statements|8 - 15| ## **ALABARE CHRISTIAN COMMUNITY** ## **TRUSTEES' REPORT** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ The trustees present their report and financial statements for the year ended 31 December 2020. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016) ## **Objectives and activities** The objects of Alabaré Christian Community, as set out in its governing documents are: The carrying on, promotion, advancement or support of all or any of the following charitable purposes (whether in the United Kingdom or elsewhere) which shall be the primary purposes of the Charity, that is to say: 1. the relief of poverty, 2. relief and prevention of sickness, disease and physical or mental disability 3. and advancement of the Christian religion as the Trustees shall in their discretion think fit. The document, 'A Journey in Faith 1984-2004' sets out the Charity's development and its areas of work. In the past thirteen years the charity has supported a significant growth in this work partly through Alabaré Christian Care Centres (a separate Charity) and more recently by establishing funds to facilitate grant aid to relieve the effects of poverty and to aid recovery for those seeking to move back towards independence. The Charity’s objectives are set to reflect its community aims. Each year the Trustees review its objectives and activities to ensure that they continue to reflect its aims. In carrying out this review the Trustees have considered the Charity Commission’s general guidance on public benefit and, in particular, its supplementary public guidance on ‘the prevention or relief of poverty for the public benefit’ and ‘the advancement of religion for the public benefit’. ## **OUR VISION** To make hospitality our special care ## **OUR MISSION** - To provide for spiritual direction of our members, their families and those who visit our pastoral centre, Alabaré House of Prayer. - To provide for the spiritual, physical and emotional support for young people. - To support the vulnerable and marginalised. - To provide a healing ministry within local churches. - To provide catechesis in conjunction with local church members. - To support Alabaré Christian Care Centres which we started to facilitate our work with the vulnerable and marginalised. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. - 1 - ## **ALABARE CHRISTIAN COMMUNITY** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **Achievements and performance** We continued to offer hospitality in the first quarter but were then closed down by the Pandemic for the remainder of the year. The bible study group has continued on line throughout the Pandemic and rosary group also moved on line. We achieve our aims by partnership working with others. - Spiritual support of our members is provided through regular weekly meetings of instruction and liturgy. - Pastoral Care is provided for our members and others through organised retreats, sharing groups, and prayer and ministry meetings. - In March 1991 we established a separate charitable company, Alabaré Christian Care Centres through which we provide care and support to the vulnerable and marginalised and we continue to promote and support their work. We have the right to appoint four of its directors. - We have continued to meet on line and have moved our Baptismal courses on line also. ## **Meeting the Needs of Vulnerable People in our Community** We have established a fund to support people in poverty who are trying to make a step change in their life. These include travel expenses to get to and from work or training, clothes for job interviews, driving license and ID cards. Meeting the Needs of Vulnerable People in our Community 2 applications have been granted this year totalling £200 ## **Financial review** The financial period under review is the 12 months 1st January 2020 - 31st December 2020. During this period total income raised was £53,679; total costs were £49,160 and the surplus for the period £4,519. The financial statements provide more details which are summarised below. The principal funding sources are set out in the table below: |Income Source|2020
£|2020
£| |---|---|---| |Alabaré Trading Limited (grants and donations)|14,758|| |Members Gift Aid|4,941|| |Government Grants|12,210|| |500 association subscriptions|648|| |Guest Income|21,086|| |**Total Donations and legacies**||53,643| |Interest received||36| |**Total income**||**53,679**| - 2 - ## **ALABARE CHRISTIAN COMMUNITY** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ The main components of our charitable expenditure were: |Expenditure Items|||2020
£| |---|---|---|---| |Staff costs for running the Retreat Centre and House
of Prayer|||7,419| |**Total Staff costs**|||7,419| |Running the Retreat Centre & House of Prayer &
maintaining the Retreat Centre||24,967|| |General administration of the Community||11,178|| |Depreciation||423|| |Governance costs||4,973|| |ACC Welfare||200|| |**Total Expenditure**||**49,160**|| The charity holds a small reserve to cover the cost of Governance. At the year end the balance of unrestricted and restricted reserves totalled £362,384 (2019: £357,865) The Trustees have considered the level of reserves required that will allow the charity to continue operating and providing the capacity to explore new sources of funding should any of its funding streams be withdrawn or come to an end with no immediate replacement and more importantly to enable the charity to develop new services for the future. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees have overall responsibility for ensuring that the Charity has appropriate systems of control, financial or otherwise. They are responsible for ensuring that: - The Charity is operating efficiently and effectively. - Its assets are safeguarded against unauthorised use or disposition. - Proper records are maintained and financial information used within the Charity or for publication is reliable. - The Charity complies with relevant laws and regulations. The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. They include: - Regular consideration by the Community Council of financial results and approval of all developments. - Consideration by the Trustees at each of their meetings the financial results, variants from expectations and non-financial performance indicators. - Delegation of authority and segregation of duties. - Identification and management of risks. The charity is small and the main risk to which it is exposed is having insufficient funds to cover the running of its Retreat Centre and Christian Guest House. - 3 - ## **ALABARE CHRISTIAN COMMUNITY** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **Structure, governance and management** The Charity is an unincorporated charity governed by a charitable Trust Deed and was set up on 29th March 1985 and the Deed was last amended on 18th June 1993. The charity address is 15 Tollgate Road, Salisbury, Wiltshire, SP1 2JA and its Charitable registration number is 292024. All trustee appointments are approved by the full body of Trustees. The Trustees have for some years been composed of two members of the Community and three Trustees from churches in the local community in which the Community operates. As we complete this report we are in Lockdown with the Corona virus which will impact considerably on our income in 2021 but the charity has sufficient funds to weather this storm. The committee of Trustees meets at least twice a year and is served by a members council. The Charity employs a part time administrator and is led by the leader of the Community. The trustees who served during the year and up to the date of signature of the financial statements were: Mr T Robertson (Deceased 10 March 2021) Mrs M Godwin Mr H J Collins C J Lyne-Pirkis Mrs J Lawes The key management comprise the Trustees. None of the Trustees received any remuneration or reimbursement of expenses. The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU). The company's current policy concerning the payment of trade creditors is to: - settle the terms of payment with suppliers when agreeing the terms of each transaction; - ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and - pay in accordance with the company's contractual and other legal obligations. Trade creditors of the company at the year end were equivalent to 18 day's purchases, based on the average daily amount invoiced by suppliers during the year. The trustees' r eport was approved by the Board of Trustees. .............................. **C J Lyne-Pirkis** Trustee Dated: ......................... - 4 - ## **ALABARE CHRISTIAN COMMUNITY** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ALABARE CHRISTIAN COMMUNITY** I report to the trustees on my examination of the financial statements of Alabare Christian Community (the charity) for the year ended 31 December 2020. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 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 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I 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 in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 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. 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. Robert MacDonald 33 The Clarendon Centre Salisbury Business Park Dairy Meadow Lane Salisbury Wiltshire SP1 2TJ Dated: ......................... - 5 - ## **ALABARE CHRISTIAN COMMUNITY** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ |**Unrestricted**
**Restricted**
**funds**
**funds**
**2020**
**2020**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
53,583
60
Charitable Rental
income
**4**
-
-
Investments
**5**
36
-
**Total income**
53,619
60
**Expenditure on:**
Charitable activities
**6**
48,960
200
**Net income/(expenditure)**
**for the year/**
**Net movement in funds**
4,659
(140)
Fund balances at 1
January 2020
352,707
5,158
**Fund balances at 31**
**December 2020**
357,366
5,018|**Total**Unrestricted
Restricted
funds
funds
**2020**
2019
2019
**£**
**£**
**£**
53,643
37,203
60
-
16,667
-
36
91
-
53,679
53,961
60
49,160
39,742
246
4,519
14,219
(186)
357,865
338,488
5,344
362,384
352,707
5,158|Total
2019
**£**
37,263
16,667
91
54,021
39,988
14,033
343,832
357,865| |---|---|---| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 6 - ## **ALABARE CHRISTIAN COMMUNITY** ## **BALANCE SHEET** ## _**AS AT 31 DECEMBER 2020**_ |**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
Net current assets
**Total assets less current liabilities**
**Income funds**
Restricted funds
**13**
Unrestricted funds|**2020**
**£**
4,514
111,943
116,457
(3,252)|**£**
249,179
113,205
362,384
5,018
357,366
362,384|**2019**
**£**
2,363
113,206
115,569
(5,111)|**£**
247,407
110,458
357,865
5,158
352,707
357,865| |---|---|---|---|---| The financial statements were approved by the Trustees on ......................... .............................. C J Lyne-Pirkis **Trustee** - 7 - **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **1 Accounting policies** ## **Charity information** Alabaré Christian Community is an unincorporated charity. The charity address is 15 Tollgate Road, Salisbury, Wiltshire, SP1 2JA. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. Further details of each fund are disclosed in note 13. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period. - 8 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **1 Accounting policies** ## **(Continued)** Legacy gifts are recognised on a case by case basis following the granting of probate when the administrator/executor for the estate has communicated in writing both the amount and settlement date. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charity. ## **1.5 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 settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (g) below. Grants payable are payments made to third parties in the furtherance of the charitable objects. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one-year or multi-year grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty as to the timing of the grant or the amount of grant payable. Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs. ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold land and buildings Not depreciated Fixtures and fittings 20% reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year. ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any ) . - 9 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **1 Accounting policies** **(Continued)** ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.9 Financial instruments** The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. ## _**Basic financial assets**_ Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. ## _**Basic financial liabilities**_ Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. ## _**Derecognition of financial liabilities**_ Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. ## **1.10 Employee benefits** The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. ## **1.11 Retirement benefits** Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. - 10 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **2 Critical accounting estimates and judgements** In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. ## **3 Donations and legacies** |**Unrestricted**
**Restricted**
**funds**
**funds**
**2020**
**2020**
**£**
**£**
Alabaré Trading Limited (Grants and donations)
14,698
60
Members gift aid
4,941
-
Government Grants
12,210
-
500 association subscriptions
648
-
Guest income
21,086
-
53,583
60
**For the year ended 31 December 2019**
37,203
60
**Charitable Rental income**
**Unrestricted**
**funds**
**Total**
**2020**
**2020**
**£**
**£**
Charitable rental income
-
-|**Total**
Total
**2020**
2019
**£**
£
14,758
4,399
4,941
8,594
12,210
-
648
624
21,086
23,646
53,643
37,263
37,263
Unrestricted funds
2019
£
16,667| |---|---| ## **4 Charitable Rental income** - 11 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **5 Investments** |||**Unrestricted**|**Unrestricted**|Unrestricted| |---|---|---|---|---| ||||**funds**|funds| ||||**2020**|2019| ||||**£**|£| |Interest receivable|||36|91| |**Charitable activities**||||| ||**Unrestricted**|**Restricted**|**Total**|**Total**| ||**funds**|**funds**|**2020**|**2019**| ||**2020**|**2020**||| ||**£**|**£**|**£**|**£**| |Staff costs for Retreat Centre, House of Prayer and||||| |administration|7,419|-|7,419|12,926| |Depreciation|423|-|423|246| |General administration of the Community|11,178|-|11,178|7,872| |Running and maintaining Retreat Centre and House||||| |of Prayer|24,967|-|24,967|15,817| |ACC welfare|-|200|200|246| ||43,987|200|44,187|37,107| |Share of governance costs (see note 7)|4,973|-|4,973|2,881| ||48,960|200|49,160|39,988| |**Analysis by fund**||||| |Unrestricted funds|48,960|-|48,960|39,742| |Restricted funds|-|200|200|246| ||48,960|200|49,160|39,988| ## **6 Charitable activities** - 12 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **7 Support costs** |**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Legal and professional
-
700
Accountancy fees
-
4,273
-
4,973|**2020**
Support
costs
Governance
costs
**£**
£
£
700
-
(768)
4,273
-
3,649
4,973
-
2,881|2019
£
(768)
3,649
2,881| |---|---|---| ## **8 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **9 Employees** The average monthly number of employees during the year was: ||**2020**|**2019**| |---|---|---| ||**Number**|**Number**| ||2|2| |**Employment costs**|**2020**|**2019**| ||**£**|**£**| |Wages and salaries|7,381|12,692| |Other pension costs|38|234| ||7,419|12,926| During the year there were no employees which received remuneration excluding employers pension cost greater than £60,000. - 13 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ |**10**
**Tangible fixed assets**
**Freehold land**
**and buildings**
**Fixtures and**
**fittings**
**£**
**£**
**Cost**
At 1 January 2020
246,503
22,818
Additions
1,050
1,145
At 31 December 2020
247,553
23,963
**Depreciation and impairment**
At 1 January 2020
-
21,914
Depreciation charged in the year
-
423
At 31 December 2020
-
22,337
**Carrying amount**
At 31 December 2020
247,553
1,626
At 31 December 2019
246,503
904
**11**
**Debtors**
**2020**
**Amounts falling due within one year:**
**£**
Trade debtors
3,154
Other debtors
532
Prepayments and accrued income
828
4,514
**12**
**Creditors: amounts falling due within one year**
**2020**
**£**
Other taxation and social security
-
Trade creditors
372
Other creditors
269
Accruals and deferred income
2,611
3,252|**Total**
**£**
269,321
2,195
271,516
21,914
423
22,337
249,179
247,407
**2019**
**£**
1,563
-
800
2,363
**2019**
**£**
534
1,518
51
3,008
5,111| |---|---| - 14 - ## **ALABARE CHRISTIAN COMMUNITY** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2020**_ ## **13 Restricted funds** The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: ||||**Movement**|**in funds**|||**Movement**|**in funds**|| |---|---|---|---|---|---|---|---|---|---| |||**Balance at**|**Incoming**|**Resources**||**Balance at**|
**Incoming**|**Resources**|**Balance at**| ||**1 January 2019**||**resources**|**expended**|
**1**|**January 2020**|
**resources**|**expended**|**31 December**| ||||||||||**2020**| |||**£**|**£**|**£**||**£**|
**£**|**£**|**£**| ||Restricted||||||||| ||General||||||||| ||Funds|5,344|60|(246)||
5,158|
60|(200)|
5,018| |**14**|**Analysis of net assets between funds**||||||||| |||**Unrestricted**||**Restricted**||**Total**|Unrestricted|Restricted|Total| ||||**funds**|**funds**|||funds|funds|| ||||**2020**|**2020**||**2020**|2019|2019|2019| ||||**£**|**£**||**£**|£|£|£| ||Fund balances at 31||||||||| ||December 2020 are||||||||| ||represented by:||||||||| ||Tangible assets||249,179|-||249,179|247,407|-|247,407| ||Current assets/||||||||| ||(liabilities)||113,205|-||113,205|110,458|-|110,458| ||||362,384|-||362,384|357,865|-|357,865| ## **15 Related party transactions** There were no disclosable related party transactions during the year (2019 - none). - 15 -