Annual Report and Financial Statements for the Year Ended 31 December 2020
National Council for Christian Standards in Society
Charity registration number: 294803
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 13 |
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Reference and Administrative Details
Trustees Stephen Green David Bamber Dr John Piper Rev Roy Taylor Principal Office Wernlwyd Pen-y-bont SW33 6WN Charity Registration 294803 Number Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF Bankers Natwest Bank PLC 169 Victoria Street London SW1E 5NA Lloyds Bank PLC 43 King St Carmarthen SA31 1BW
Page 1
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Trustees' Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 December 2020.
Structure, governance and management
Nature of governing document
National Council for Christian Standards in Society is a registered charity, number 294803, and is constituted under a Trust deed.
Risk management
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
Objectives and activities
Objects and aims
The policy of the charity is to challenge areas of unbelief in our society and to encourage the maintenance of Christian standards.
Public benefit
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
The charity identified a number of areas where a challenge to Christian standards had arisen. The charity continued to organise prayer vigils regarding the establishment of a mega-mosque in London. They have continued to prepare information about and comment on new laws which encourage unchristian behaviour in our society. A magazine and web site provide information to those who support the aims of the charity.
During the year, the Charity has arranged meetings and published information to further the Charity's objects of encouraging the maintenance of Christian standards in society.
Financial review
The income for the year amounted to £63,185 (2019 - £68,917) and expenditure £64,459 (2019 - £69,959), resulting in a deficit of £1,274 (2019 - deficit £1,042). Unrestricted reserves at the year end were £119,024 (2019 - £120,298).
Policy on reserves
The Trustees seek to maintain reserves of about three months cover for expenses, amounting to £22,500.
Page 2
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Trustees' Report
Plans for future periods
The charity continues to seek to establish a strong base for its work. It has a growing list of supporters and aims to maintain its vigilance in the year ahead and to inform its members, supporters, policy makers and the public.
Going concern
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and 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 constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the Trustees of the charity on 23 September 2021 and signed on its behalf by:
......................................... Stephen Green Trustee
Page 3
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Independent Examiner's Report to the Trustees of National Council for Christian Standards in Society
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 5 to 13.
Respective responsibilities of Trustees and examiner
As the charity’s Trustees of National Council for Christian Standards in Society 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 National Council for Christian Standards in Society's accounts 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 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:
-
accounting records were not kept in respect of National Council for Christian Standards in Society as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting 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.
...................................... G W Schulz ACMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF
23 September 2021
Page 4
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Statement of Financial Activities for the Year Ended 31 December 2020
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 62,294 Other trading activities 3 876 Investment income 4 15 Total income 63,185 Expenditure on: Charitable activities 5 64,459 Total expenditure 64,459 Net expenditure (1,274) Net movement in funds (1,274) Reconciliation of funds Total funds brought forward 120,298 Total funds carried forward 11 119,024 |
Total 2020 £ 62,294 876 15 63,185 64,459 64,459 (1,274) (1,274) 120,298 119,024 |
Total 2019 £ 67,996 913 8 |
|---|---|---|
| 68,917 | ||
| 69,959 | ||
| 69,959 | ||
| (1,042) | ||
| (1,042) 121,340 |
||
| 120,298 |
The notes on pages 7 to 13 form an integral part of these financial statements. Page 5
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Balance Sheet as at 31 December 2020
| Note Fixed assets Tangible assets 8 Current assets Debtors 9 Cash at bank and in hand Creditors: Amounts falling due within one year 10 Net current assets Net assets Funds of the charity: Unrestricted income funds Unrestricted funds Total funds 11 |
2020 £ 201 5,721 120,941 126,662 (7,839) 118,823 119,024 119,024 119,024 |
2019 £ 268 6,620 121,820 |
|---|---|---|
| 128,440 (8,410) |
||
| 120,030 | ||
| 120,298 | ||
| 120,298 | ||
| 120,298 |
The financial statements on pages 5 to 13 were approved by the Trustees, and authorised for issue on 23 September 2021 and signed on their behalf by:
......................................... Stephen Green Trustee
The notes on pages 7 to 13 form an integral part of these financial statements. Page 6
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
National Council for Christian Standards in Society meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Gift aid
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
Page 7
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Tangible fixed assets
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Camera equipment 25% on cost Office equipment 25% on reducing balance
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Liabilities
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Fund structure
Unrestricted income funds are general funds that are available for use at the Trustees's discretion in furtherance of the objectives of the charity.
Page 8
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2 Income from donations and legacies
| Donations and legacies; Donations Gift aid reclaimed |
Unrestricted funds General £ 56,573 5,721 62,294 |
Total 2020 £ 56,573 5,721 62,294 |
Total 2019 £ 61,816 6,180 |
|---|---|---|---|
| 67,996 |
3 Income from other trading activities
| Sales of books & resources 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 876 876 Unrestricted funds General £ 15 |
Total funds £ 876 876 Total 2020 £ 15 |
Total 2019 £ 913 |
|---|---|---|---|
| 913 | |||
| Total 2019 £ 8 |
Page 9
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
5 Expenditure on charitable activities
| Note Printing Stationery and paper Postage and carriage Computer and website costs Travel and motor Office rent Telephone Maintenance Meeting expenses Bank charges Sundry expenses Independent examination Depreciation Staff costs 7 |
Unrestricted funds General £ 6,466 555 6,987 1,480 2,485 2,384 755 348 - 624 170 1,200 67 40,938 64,459 |
Total 2020 £ 6,466 555 6,987 1,480 2,485 2,384 755 348 - 624 170 1,200 67 40,938 64,459 |
Total 2019 £ 5,827 1,321 6,689 1,288 6,571 2,588 811 1,800 195 756 140 1,200 516 40,257 |
|---|---|---|---|
| 69,959 |
6 Trustees remuneration and expenses
No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
During the year travel expenses totalling £2,514 were reimbursed or paid directly to 1 Trustee (2019 - £7,567 to 1 Trustee).
Page 10
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries |
2020 £ 40,938 |
2019 £ 40,257 |
|---|---|---|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
| 2020 | 2019 | |||
|---|---|---|---|---|
| No | No | |||
| Staff | 2 | 2 |
No employee received emoluments of more than £60,000 during the year
8 Tangible fixed assets
| Cost At 1 January 2020 At 31 December 2020 Depreciation At 1 January 2020 Charge for the year At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019 |
Camera equipment £ 9,324 9,324 9,324 - 9,324 - - |
Office equipment £ 10,112 10,112 9,844 67 9,911 201 268 |
Total £ 19,436 |
|---|---|---|---|
| 19,436 | |||
| 19,168 67 |
|||
| 19,235 | |||
| 201 | |||
| 268 |
9 Debtors
Other debtors
| 2020 £ 5,721 |
2019 £ 6,620 |
|---|---|
Page 11
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
10 Creditors: amounts falling due within one year
| Trade creditors Other creditors Accruals 11 Funds Unrestricted funds General General Funds Unrestricted funds General General Funds |
Balance at 1 January 2020 £ 120,298 Balance at 1 January 2019 £ 121,340 |
Incoming resources £ 63,185 Incoming resources £ 68,917 |
2020 £ 1,192 4,547 2,100 7,839 Resources expended £ (64,459) Resources expended £ (69,959) |
2019 £ - 7,510 900 |
|---|---|---|---|---|
| 8,410 | ||||
| Balance at 31 December 2020 £ 119,024 |
||||
| Balance at 31 December 2019 £ 120,298 |
Page 12
NATIONAL COUNCIL FOR CHRISTIAN STANDARDS IN SOCIETY
Notes to the Financial Statements for the Year Ended 31 December 2020
12 Analysis of net assets between funds
| 12 Analysis of net assets between funds | ||
|---|---|---|
| Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
Unrestricted funds General £ 201 126,662 (7,539) 119,324 Unrestricted funds General £ 268 128,440 (8,410) 120,298 |
Total funds at 31 December 2020 £ 201 126,662 (7,539) |
| 119,324 | ||
| Total funds at 31 December 2019 £ 268 128,440 (8,410) |
||
| 120,298 |
Page 13