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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 02056400 (England and Wales) REGISTERED CHARITY NUMBER: 295328

REPORT OF THE DIRECTORS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

ASSOCIATION OF CHRISTIAN TEACHERS

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 MARCH 2022

The Directors present their report with the financial statements of the charity for the year ended 31 March 2022. The Directors have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

ACT seeks to advance the Christian faith by such means as the Association may determine in accordance with its Statement of Faith. The Statement of Faith is set out in ACT's Memorandum and Articles of Association.

ACT's vision is to ‘serve, equip and inspire Christians in education’.

To serve pastorally and prayerfully, providing a voice for those in education. To equip by informing and resourcing those who are in education. To inspire by providing a wider focus, encouraging Christians in education.

To serve:

To equip:

To inspire:

The major areas of activity aimed at supporting ACT's members include the provision of:

[2]

ASSOCIATION OF CHRISTIAN TEACHERS (Company Number: 02056400, Charity Number:295328)

ACT provides a public benefit by:

In making this statement of public benefit the Directors have had regard to the guidance issued by the Charity Commission.

ACHIEVEMENT AND PERFORMANCE Chair's Report

The past 12 months have seen considerable work done by Board Members through Working Groups on a “Strategic Review”. Following our celebrations for 50 years of God’s faithfulness to ACT, we wanted to take time to ponder on what our prime focuses should be, to define or refine what we felt we were doing and where our energies should lie. I want to pay tribute to Lizzie Harewood, Jeff Fair & Nigel McQuoid in particular who have chaired these working groups. We anticipate re-launching ACT in the Autumn, and there will be a particular focus made at our AGM in November which will be held in-person, in London. Of course, this work will be on-going, not least because of staff changes also made in the last 12 months.

Our Administrator, Nathan Mair left us to take up a publishing post in Cumbria, and we want to thank him for all the efforts that he made on our behalf. The Board had felt that we needed to strengthen our desire for growth, both in terms of new members and in terms of how we interacted with members, so that we broadened the role to embrace both administration and development. We had a good response to our adverts and were pleased to appoint Jo Boorne as our Administration & Development Officer. Jo has already made a strong contribution, helping to tidy up our database, and in researching new ways for interaction with our members. These changes, and others will become evident from the Autumn onwards.

We continue to value partnerships with other organisations. Training, Events and Seminars have been held with TISCA, The Christian Institute, BCUK, LICC and Transform Work. Our Executive Officer was a speaker at the European Education Conference in Poland; and we further continue to meet regularly as part of the Religious Education Council, Christian Coalition for Education and with Prayer for Schools. Some of these meetings have been in-person, and some held virtually. We continue to benefit from reduced costs in using technology for meetings whilst recognising the huge benefits (as a membership-led organisation) of meeting in person wherever possible.

We believe our future is secure. We have received a number of financial legacies that enable us for the first time in some years to be investing in the future; i.e. in staff, in technology, in expansion strategies, and in developing ways to better support our members. For example: one of our members will be travelling to Africa over the summer to gain experience in teaching overseas, new “Network Groups” are starting that bring likeminded teachers together, for example: early careers teachers; and we had a highly successful “bookfest” that resulted in many schools getting access to Christian authors

[3]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

and supplies of books. I want to thank Ije Nwaneri for her hard work in overseeing this project as part of our 50th celebrations. All of these (and there are other examples) demonstrate our desire to support and resource those in education.

Whilst not blasé about the future, we believe that God has re-envisioned and re-sourced us for the next chapter in ACT’s story and as a Board we are committed to the work he has given us to do. We commend our reports to you, and ask that you consider partnering with us, prayerfully, and practically so that The Lord’s name is honoured throughout the world of education. Please do join us in London at the AGM for more information and to demonstrate your on-going support.

Rev. Tim Coles MTh. Chair of ACT Board.

[4]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

FINANCIAL REVIEW

Investment policy and objectives

Under the Memorandum and Articles of Association, ACT has power to invest the Association's funds in any way the Board of Directors wishes. The Board takes the view that any investment made by ACT must be in accordance with the Association's Christian beliefs, aims and objectives.

Reserves policy

The ACT AGM on 18 November 2006 voted to approve the following Reserves Policy:

The Board should seek to maintain reserves equivalent to twelve weeks of unrestricted expenditure (free reserves).

This policy will be reviewed annually by the ACT Board of Directors. Any resolutions to change this policy will be brought to an AGM for consideration.

FINANCIAL REVIEW

The Association received during the year income of £99,738 (2021: £33,443). Expenditure for the year was £42,328 (2021: £24,210), a surplus of £57,410 (2021: surplus of £9,233) during the year. The total funds carried forward at 31 March 2022 were £94,052 (2021: £36,642) of which £11,003 (2021: £11,003) were restricted funds.

FUTURE PLANS

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Association of Christian Teachers (ACT) is a company limited by guarantee and governed by its Memorandum and Articles of Association dated 18 September 1986 (amended to allow for current governance by special resolution on 7 June 1997, 20 November 2004, 19 November 2005, 14 November 2020).

ACT is registered as a charity with the Charity Commission. The charity is a nondenominational Christian membership organisation open to anyone over the age of 18 years.

In the event of the charity winding-up, ACT members agree to contribute up to £1.

[5]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

Recruitment and appointment of new Directors

Members of the ACT Board are Directors of the Company and Trustees of the Charity, and there are no other Directors or Trustees.

The Directors of the Company and Trustees of the Charity during the year are recorded overleaf.

As set out in the Memorandum and Articles of Association, one third of the Directors, as at the AGM, shall retire from office. A retiring Director is eligible for re-election. A Director who has served continuously for seven years may not be eligible for re-election for a period of a year. Article 30 in our Memorandum and Articles of Association allows the Directors, with certain restrictions, to appoint new Board members between AGM's. Any person so appointed serves until the following AGM, when he or she will then be eligible for election.

Only Full Members of ACT and Associate Members who are currently members of the Board of Directors who are present at the ACT Annual General Meeting (or who have sent an authorised proxy) can vote for candidates standing for election to ACT's Board of Directors. Voting is done by secret ballot with all voters having one vote per vacancy on the Board.

Organisational structure

The Board of Directors meets regularly to monitor the work and plan the future direction of ACT. All Directors are expected to attend all meetings. The Directors met nine times during the year, all except three via Zoom.

During the year Nathan Mair left the Administrator post. Joanne Boorne was appointed as Administration and Development Officer.

Induction and training of new directors

The Directors of ACT have the responsibility for providing strategic leadership and direction for the charity and ensure ACT is well led and managed. In order to fulfil their responsibilities, ACT Directors are encouraged to attend appropriate internal and external training events where these will help them, as individuals, to undertake their role within the organisation.

STRUCTURE, GOVERNANCE AND MANAGEMENT Related parties

ACT works co-operatively with a variety of other organisations (whether Christian or nonChristian) providing this: a) does not bring dishonour to God;

During the year ACT has worked with or been part of Pray for Schools, Christian Coalition for Education, the RE Council of England and Wales, Transform Work UK, Evangelical

[6]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

Alliance Education Commission, European Education Christian Alliance (EurECA), TISCA, UCCF, Festive, Christian Institute, Christian Concern, Christian Schools Trust (CST), London Institute of Contemporary Christianity (LICC), Transforming Lives for Good (TLG) and others.

[7]

ASSOCIATION OF CHRISTIAN TEACHERS (Company Number: 02056400, Charity Number:295328)

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02056400 (England and Wales)

Registered Charity number

295328

Registered office

280 Stoops Lane Bessacarr Doncaster DN4 7JB

Directors:

David Bedford – elected November 2021 Barbara Bell – elected November 2014, re-elected October 2016, re-elected November 2020, retired November 2021 Sarah-Jane Bentley – appointed September 2020, elected November 2020 Timothy Coles – appointed January 2017, elected October 2017, re-elected November 2020 Geoff Coggins – appointed January 2020, elected November 2020 Jeff Fair – appointed October 2020, elected November 2020 Peter Gregory – appointed January 2020, elected November 2020 Nigel McQuoid – appointed May 2021, elected November 2021 David Midwinter – appointed September 2020, elected November 2020 Gerard Moate – elected November 2014, re-elected November 2019, re-elected November 2020, retired November 2020 Ijeoma Nwaneri – appointed September 2020, elected November 2020 Phillip Staves – elected November 2019, re-elected November 2021

Executive Officer:

Elizabeth Harewood from September 2020

Administrator:

Nathan Mair to February 2022

Administrator & Development Officer:

Jo Boorne from March 2022

Independent Examiner:

Graham Vince

Solicitors:

Blake Lapthorn Tarlo Lyons Harbour Court Compass Road North Harbour Portsmouth PO6 4ST

[8]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

This report has been prepared in accordance with the special provisions of Part 15 of Companies Act 2006 relating to small companies.

Approved by order of the board of Directors on 16 July 2022 and signed on its behalf by

T Coles

T Coles – Director

[9]

INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS OF ASSOCIATION OF CHRISTIAN TEACHERS

Independent examiner's report to the directors of Association of Christian Teachers ('the Company')

I report to the charity directors on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's directors of the Company (and also its trustees for the purposes of charity law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Use of my report

This report is made solely to the charity's directors, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My independent examination work has been undertaken so that I might state to the charity's directors those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's directors as a body, for my independent examination work, for this report, or for the opinions I have formed.

Signed: G Vince

Name: Graham Vince

Address: 4 Alison Road, Church Stretton, Shropshire, SY6 7AT

[10]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

Statement of Financial Activities (Incorporating an Income and Expenditure Account) For the Year Ended 31 March 2022

Notes
INCOME AND EXPENDITURE FROM
Donations and legacies
3
Charitable activities
Membership income
5
Member seminars
5
Website
5
Investment income
4
Total
EXPENDITURE ON
Charitable activities
Membership support
Charitable grants (overseas fund)
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
15
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2022
Unrestricted
funds
£
2022
Restricted
funds
£
2022
Total
funds
£
2021
Total
funds
£
96,274
96,274
31,364
1,320
1,320
1,320
1,496
1,496
735
636
636
0
12
12
24
99,738
99,738
33,443
42,328
42,328
23,710
0
0
500
42,328
42,328
24,210
57,410
57,410
9,233
57,410
57,410
9,233
25,639
11,003
36,642
27,409
83,049
11,003
94,052
36,642

The notes form part of these financial statements

[11]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

Statement of financial position 31 March 2022

Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank
Total
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one
year
14
NET ASSETS
FUNDS
Unrestricted funds
15
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
Restricted
funds
£
660
0
92,632
11,003		 2022
Total
funds £
2021
Total
funds
£
-
-
660
514
103,635
45,428
93,292
11,003
(4,083)
0		 104,295
45,942
(4,083)
(1,820)
89,209
11,003		 100,212
44,122
89,209
11,003
(6,160)
0		 100,212
44,122
(6,160)
(7,480)
83,049
11,003		 94,052
36,642
83,049
25,639
11,003
11,003
94,052
36,642

The charitable company is entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for

The notes form part of these financial statements

[12]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

These financial statements were approved by the Board of Directors and authorised for issue on 16 July 2022 and were signed on its behalf by:

T Coles

T Coles – Director

P Gregory P Gregory – Director

[13]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. LEGAL FORM

The charity is a company limited by guarantee registered in England and Wales. Its registered officeand charity number is as shown on page 4.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At the time of approving the accounts, the Directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Directors continue to adopt the going concern basis of accounting in preparing the accounts.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on cost

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment.

[14]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2. ACCOUNTING POLICIES – continued

Tangible fixed assets

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the directors.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Where the contractual obligations of financial instruments are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

[15]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. DONATIONS AND LEGACIES

2022 2021
£ £
Donations 33,861 26,591
Gift Aid 6,332 4,773
Legacies 56,081
96,274 31,364
4. INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 12 24
12 24
5. INCOME FROM CHARITABLE ACTIVITIES
2022 2021
£ £
Membership income – Life members’ subscriptions 1,320 1,320
Member seminars 1,496 0
Website 636 0
3,452 1,320
6. GRANTS PAYABLE
2022 2021
£ £
Charitable grants (overseas fund) 0 500
The total grants paid to institutions during the year was as
follows:
Other grants 0 500
7. SUPPORT COSTS
Governance
Management Finance costs Totals
£ £ £ £
Membership support 22,652 263
4,242
27,157
8. NET INCOME/EXPENDITURE

Net income/(expenditure) is stated after charging/(crediting)

[16]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2022 2021
£ £
Independent Examination fee - -

9. DIRECTORS’ REMUNERATION AND BENEFITS

There were no directors’ renumeration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021

Directors’ expenses


Directors’ expenses		 2022
£
2021
£
1,636
315
1,636
315

A total of 8 (2021: 7) directors were paid throughout the financial year. These expenses were reimbursements for travel and other administrative expenses

10. STAFF COSTS

Wages and salaries
Other pension costs		 2022
£
2021
£
19319
15,961
601
113
19920
16,074
follows:
2022
2021
2
2
he average monthly number of employees during the year was as
Membership support and development

The average monthly number of employees during the year was as follows:

11. TANGIBLE FIXED ASSETS

COST
At 1 April 2021 and 31 March 2022
DEPRECIATION
1 April 2021
31 March 2022
NET BOOK VALUE
At 31 March 2021
At 31 March 2022		 Fixtures and
fittings
£
0
0
0		 Fixtures and
fittings
£
5,260
5,260
0

[17]

ASSOCIATION OF CHRISTIAN TEACHERS

(Company Number: 02056400, Charity Number:295328)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Prepayments		 2022
£
2021
£
352
250
308
264
660
514

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals
Deferred income		 2022
£
2021
£
2,763
-
1,320
1,320
4,083
1,320

14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

Accruals and deferred income 2022
£
2021
£
6,160
7,480
6,160
7,480

Included in the balance sheet is deferred income relating to life membership subscriptions. These are written back to income over 20 years following the year of receipt. The balance carried forward is £7480 of which £1,320 will be taken to income within the coming year and £6160 is due after more than 1 year

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Overseas Fund
TOTAL FUNDS		 At 1/4/21
£
Net
movement in
funds
£
Transfer
between
funds
£
At 31/3/22
£
25,639
57,410
-
83,049
11,003
-
11,003
36,642
57,410
-
94,052

The Overseas Fund comprises residual monies originally donated by members specifically for the work of ACT overseas.

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

[18]