Annual Report and Financial Statements
for the Year Ended 31 December 2021
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 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 15 |
National Council for Christian Standards in Society
Reference and Administrative Details
Trustees
Stephen Green David Bamber Dr John Piper Rev Roy Taylor (resigned 21 December 2021)
Charity Registration 294803 Number Principal Office Wernlwyd Pen-y-bont SA33 6QN 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 2021.
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.
Recruitment and appointment of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the 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 Objects of the Charity are stated in its Governing Document to be: ‘the promotion of the principles of historical biblical Christianity and the information and education of the national public and of responsible authorities ...’ The policy of the charity is to promote historical biblical Christianity in pursuance of the above-stated objects.
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 it was necessary to inform and educate the public and the responsible authorities about the principles of historical biblical Christianity. The charity continued to organise prayer vigils regarding the establishment of a mega-mosque in East London. They have continued to prepare information about and comment on proposed legislation and public policy from a Biblical standpoint. A web site, social media channels and a magazine 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.
Financial review
The income for the year amounted to £61,148 (2020 - £63,185) and expenditure £77,620 (2020 - £64,459), resulting in a deficit of £16,472 (2020 - deficit £1,274). Unrestricted reserves at the year end were £100,224 (2020 - £119,024).
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National Council for Christian Standards in Society
Trustees' Report
Policy on reserves
The Trustees seek to maintain reserves of about three months cover for expenses, amounting to £22,500.
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.
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National Council for Christian Standards in Society
Trustees' Report
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 11 October 2022 and signed on its behalf by:
......................................... Stephen Green Trustee
Page 4
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 Trustees on my examination of the accounts of National Council for Christian Standards in Society for the year ended 31 December 2021.
Responsibilities and basis of report
As the charity 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:
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accounting records were not kept in respect of National Council for Christian Standards in Society as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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
11 October 2022
Page 5
National Council for Christian Standards in Society
Statement of Financial Activities for the Year Ended 31 December 2021
| Note Unrestricted funds £ Income and Endowments from: Donations and legacies 2 60,573 Other trading activities 3 572 Investment income 4 3 Total income 61,148 Expenditure on: Charitable activities 5 77,620 Total expenditure 77,620 Net expenditure (16,472) Net movement in funds (16,472) Reconciliation of funds Total funds brought forward 119,024 Total funds carried forward 11 102,552 |
Total 2021 £ 60,573 572 3 61,148 77,620 77,620 (16,472) (16,472) 119,024 102,552 |
Total 2020 £ 62,294 876 15 |
|---|---|---|
| 63,185 | ||
| 64,459 | ||
| 64,459 | ||
| (1,274) | ||
| (1,274) 120,298 |
||
| 119,024 |
The notes on pages 8 to 15 form an integral part of these financial statements. Page 6
National Council for Christian Standards in Society
Balance Sheet as at 31 December 2021
| 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 |
2021 £ 151 151 6,039 102,958 108,997 (6,596) 102,401 102,552 102,552 102,552 |
2020 £ 201 |
|---|---|---|
| 201 | ||
| 5,721 120,941 |
||
| 126,662 (7,839) |
||
| 118,823 | ||
| 119,024 | ||
| 119,024 | ||
| 119,024 |
The financial statements on pages 6 to 15 were approved by the Trustees, and authorised for issue on 11 October 2022 and signed on their behalf by:
......................................... Stephen Green Trustee
The notes on pages 8 to 15 form an integral part of these financial statements. Page 7
National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
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.
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
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.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
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.
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
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 company 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.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
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 £ 54,534 6,039 60,573 |
Total 2021 £ 54,534 6,039 60,573 |
Total 2020 £ 56,573 5,721 |
|---|---|---|---|
| 62,294 |
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
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 £ 572 572 Unrestricted funds General £ 3 |
Total funds £ 572 572 Total 2021 £ 3 |
Total 2020 £ 876 |
|---|---|---|---|
| 876 | |||
| Total 2020 £ 15 |
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
5 Expenditure on charitable activities
| Note Printing Stationery and paper Postage and carriage Computer and website costs Fundraising and promotion Travel and motor Office rent Telephone Maintenance Bank charges Sundry expenses Research Independent examination Depreciation Staff costs 7 |
Unrestricted funds General £ 5,095 855 6,247 1,478 658 2,671 1,738 1,556 80 811 155 104 1,200 50 54,922 77,620 |
Total 2021 £ 5,095 855 6,247 1,478 658 2,671 1,738 1,556 80 811 155 104 1,200 50 54,922 77,620 |
Total 2020 £ 6,466 555 6,987 1,480 - 2,485 2,384 755 348 624 170 - 1,200 67 40,938 |
|---|---|---|---|
| 64,459 |
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 incurred for the furtherance of the charity's objects totallling £3,353 were reimbursed or paid directly to 1 Trustee (2020 - £2,514 to 1 Trustee).
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
7 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries Pension costs |
2021 £ 54,643 279 54,922 |
2020 £ 40,938 - |
|---|---|---|
| 40,938 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| 2021 | 2020 | |||
|---|---|---|---|---|
| No | No | |||
| Staff | 3 | 2 |
No employee received emoluments of more than £60,000 during the year
8 Tangible fixed assets
| Cost At 1 January 2021 At 31 December 2021 Depreciation At 1 January 2021 Charge for the year At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
Camera equipment £ 9,324 9,324 9,324 - 9,324 - - |
Office equipment £ 10,112 10,112 9,911 50 9,961 151 201 |
Total £ 19,436 |
|---|---|---|---|
| 19,436 | |||
| 19,235 50 |
|||
| 19,285 | |||
| 151 | |||
| 201 |
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
9 Debtors
| 9 Debtors | |||
|---|---|---|---|
| Other debtors 10 Creditors: amounts falling due within Trade creditors Other creditors Accruals 11 Funds Balance at 1 January 2021 £ Unrestricted funds General General Funds 119,024 Balance at 1 January 2020 £ Unrestricted funds General General Funds 120,298 |
one year Incoming resources £ 61,148 Incoming resources £ 63,185 |
2021 £ 6,039 2021 £ 2,043 3,353 1,200 6,596 Resources expended £ (77,620) Resources expended £ (64,459) |
2020 £ 5,721 |
| 2020 £ 1,192 4,547 2,100 |
|||
| 7,839 | |||
| Balance at 31 December 2021 £ 102,552 |
|||
| Balance at 31 December 2020 £ 119,024 |
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National Council for Christian Standards in Society
Notes to the Financial Statements for the Year Ended 31 December 2021
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 £ 151 108,997 (6,596) 102,552 Unrestricted funds General £ 201 126,662 (7,839) 119,024 |
Total funds at 31 December 2021 £ 151 108,997 (6,596) |
| 102,552 | ||
| Total funds at 31 December 2020 £ 201 126,662 (7,839) |
||
| 119,024 |
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