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2021-12-31-accounts

Charlty reglstration number 298723 SOCIETY OF CHRIST (GB) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

SOCIETY OF CHRIST (GB) LEGAL AND ADMINISTRATIVE INFORMATION Trustees Reverend Wojciech Rozdzenski Reverend Stanislaw Hajkowski Reverend Artur Stelma¢h Charlty number 298723 Principal addre55 18 Carlton Road VW)alley Range Manchester United Kingdom M16 8BB Auditor A2ets Audit Services Alpha House 4 Greek Street Stockport Cheshire United Kingdom SK3 8AB

SOCIETY OF CHRIST (GB) CONTENTS Pag• Trustees. report Slalemenl of Iru5tees' responsibilities Independent audilorfs ￿ptsrt Statement of financial a¢livilie$ Balance sheet 10 Slalemenl of cash flows 11 Notes lo the financial statements 12-19

SOCIETY OF CHRIST (GB) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2021 The trustee5 present their annual report and financial 51atemenls for the year ended 31 December 2021. The financial stslements have been prepared in accordance with the accounting policies set out in note 1 10 the financial statements and comply wth the charity's governing document, the Charities Act 2011 and 'Accounting and Reporting by Charities.. Slalemenl of Recommended Practice appli¢able lo charities prep8ring their accoun15 in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. las amended for accounting periods commencing from 1 January 20161. Society of Christ (Great Britainl, 18 Carkon Road, Whalley Range. Man¢he$ler, M16 88B, is a registered charsty {No'. 2987231. Its registered office is shown on the charity infomiation sheet. The present trustees who served during the yeaf are 11s1ed below and details of external advisers are noted on the ¢ompany infomation Sheet. ObJ•etlvg$ and actlvlti•$ Public bèn•fit The principle tsbjectives of the charity are the relief of poverty of the sick, elderfy and handicapped persons of Polish origin in Great Britain including their convalescents and rehabililalion. The advan¢emenl of education for Child￿n of Polish descent in Great Britain with a view lo the prese￿ation and promotion of cultural and traditional activities within the Polish Community in Great Britain. The advancement of the Roman Catholic Religion induding the promotion of theol¢gical training for Priests to work wlhin the Polish Community in Great Britain. When reviewing the aims and public benefit of the charity, the trustees have considered the Charity Commission's guidance. To meet tt)e reqU1￿ments of the community within the financial eonslrainls the Charity has to work wrthin. This Is achieved by increasing clergy members and their donations and increasing the residents wlhin the care home. Vvhen considering the objectives for the charity, the trustees consider that a large amotjnt of the charity's income Is derived from voluntary contributions from congregations within the Polish Catholic communty. Although. the amounts are consistent year on year, this income can never be taken as guaranteed. Income from the care home is reliant on fee paying o¢cupancy. The trustees have paid due regard to guidance isSL￿d by the Charity Commission in deciding what acttvities the charity should undertake. Principal activitiè$ To provide residential care lo sick. handi¢apped and elderty persons of Polish origin in Great Britain through our care home, Jasna Gora in Huddersfield. To provide and help wth the training of priests that operate within the Polish Catholic ctsmmunty and promoting religiou$ based activities wf(hin the communities. Provide financial support to children and young people to presetve and promtsle ¢ultural and traditional activities of their particular ethnic origin.

SOCIETY OF CHRIST (GB) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Investment Policies All funds are invested in bank a¢¢ounls. The trustees have considered the most approp¥iate policy for investing funds and have found that banks and building societies meet their requirements lo generale income for the charity. The Iruslees consider their return on investments in the year to be Satisfactory. Achievemorrts and perfomiance The Trustees are pleased with the result of the charity's adivities, which have been carried out under local law. They have taken particular care and responsibility for maintaining high standards of Ca￿ at the Huddersfield care home. They are delighted that the Care Quality Commission inspections conducted at the home during the last years. verified the high standard of work which reflects the hard work of the staff. Thè overall rating given for Ihe service was.. Good. The mission of Jasna Gora Huddersfield w8S to provide for the spirilval, ¢ultural and physical needs of the residents and to assure a family atmosphere and understanding As a ￿$￿It of this, the residents spend Ihe last few years of their lite in peaceful surroundings, communicating in their own native Polish language, upkeeping Polish culture and Iradf(ions, in lull as$uran¢e (trf spiritual gvidance with the opportunity to participate in the ceremonies and riles of the Catholic Church. The home provides a chapel thich can be used for daytime prayer. There is also the option to watch Polish televisic*n programmes as well as lo read Polish magazines and jourrki15. The families tsf our residents frequently express their a¢knowledgmenl and deeply fell appreci81ion. Flnanclal revlfrw A summary ol the yearfs results can be found on page 9 ofthe attached a¢¢ounls. During the year, the total in¢oming resources were £947,105 as compared lo £968,784 in the prior year. During the year, the total resources expended were £957,932 as compared to £1,115,991 in the prior year. During the year a deficit of £10,827 was made compared to a deficit of £147,207 in Ihe prior year. It is the policy of the charity that uniestricted funds vthich have not been designated for a specfic use should be maintained at 3 level eqLJivalenl lo between three and six month's expendrture. The trustees wnsider5 that resetves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. This level ol reserves has been maintained throughout the year. The policy of the charity is to maintain free reserves at a level equivalent to approximately three lo six moths, expenditure. This will ensure that In the event of a significant drop in funding the charity will be able lo continue ils activities while consideration is given to ways in whi¢h additional fLtnds may be raised. Thi$ level of reserves has maintained throughout the year.

SOCIETY OF CHRIST (GB) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Risk Management The trustses have assessed the major risks to which the chartty Is exposed, in particu18r those relating to the operations and finance of th8 ¢h8rity, 8nL% are sstisfied that systems are in place to mltigate exposure lo the major risks. The key elements ol the Charity's medium to long l@m strategy 8r& to maintsin thè two main SOUTces of income, don8tions from the Clergy and surplus from care home activities. Structure, governance and management The Charity was e5tabli5hed by a charitable trust deed on l December 1987. The trustees who served during the year and up to tho dat¢ of slgnalur¢ of the financi81 slalemenls w&r¢.' Reverend Wojciech Rozdzenski Reverend Stsni51aw Hajkows Reverond Artur St&lmach R¢eruttmÈnt and tr•ining of trustee¥ The trustees are responsible for the appointment of new Iruslees. New trustèes will only be appointed after due considgratTons glvtrn to Èligibility, personal competence and specialist skills. New trustees, when appointed. are inducted into the working of the charity by the existing trustees. Organisational structure The bo8rd of trustees are responsible for the overall governance of the charty. By order of the trustèes R•v•rend Wojciech Rozdzenskl Tnkstee Dated:

SOCIETY OF CHRIST (GB)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales 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 year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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.

SOCIETY OF CHRIST (GB) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF SOCIETY OF CHRIST (GB) Opinion Vve have audited the financial slalemenls of Society Of Christ IGBI Ilhe 'charily'l for the year ended 31 December 2021 which comprise the statement of financial a¢livilies, the balance sheet, the stslemenl Qf cash flows and notes to the financial statements. including significant accountin9 policies. The financial reporting framework th81 has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporbng Standard 102 The Financial Reporting Standard applicable lh& UK and Republ￿ of Ireland IUnf(ed Kingdom Generally Accepted Accounting Praclicel. In our opinion, the financial statements.. give a true and fair view of the stale of the charity's affairs as al 31 December 2021 and of its Incoming resources and application of resources, for the year then ended., have been properly Prepared in accordan¢e wrth United Kingdom Generally Accepted Accountsng Pra¢liee", and have been prepared in accordance wth the requirements of the Charities Acl 2011. Basls for oplnlon We ¢onducted our audit in ac¢ordan¢e with Inlemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Audito￿5 responsibilities lor the audit of the financial slalemenls section of our report. We are independent tsf the chanty in accordan¢e with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical standard. and we have fulfilled our other ethical responsibilities in accordance with these requirernents. We believe that the audit evidence we have obtained is sufficient and appr¢priale to provide a basis for our opinion. Conclusion5 Telating to going concem In auditing the financial 5talemenls, we have concluded that the Iruslees, use of the going ¢oncem basis of accounting in the preparation of the financial slalemenls is appropriate. Based tsn the wtsrk we have performed, we have not identified any material uncertainties relating lo events or ¢onditions Ihal, individually or collectively. may ¢asl significant doubt on the eharity's ability to continve as a going concem for a period of al least ￿1ve months trom when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with resped to going con¢em are described in the relevant sects.tsns of this report. other infomiation The other inforrnation compnses the information included in the annual report other than the financial slalements and our auditor's report Ihereon, The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we th) not express any form of 855ur3nce conclusion Ihereon. Our responsibility 15 to read the other inforrnalion and, in doing so, consider whether the other information is materially in¢onsi$l¢nt wlh the financial statements or our kno¥￿edge obtained In the course of the audit, or otherwise appear5 to be materially misslaled. If we identify SLJch material inconsistencies or apparent material misslatemenls. we are required to determine whether thi5 gives rise lo a material misslatemenl in the financial siatements themselves. If, based on the work we have performed, we conclude that there is a material mi5Stalemenl of this other information, we are required lo report that fact. We have nothing lo report in this regard.

SOCIETY OF CHRIST (GB) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SOCIETY OF CHRIST (GB) Matters on which VK are r•quirèd to r•port by •xc•ption Vve have nothing to report in respect ol the following matters in relation to which Ui& Charities (Accounts and Reports) Regulations 2008 require us lo report lo you if, in our opinion". the infomialion given in the financial 51atemenls is incon51slenl in any material respect wlh the twstees. report,. or $uffi¢ient a¢¢ounling re¢ords have ntsl been kept, or the financial statements a￿ not in agTeemenl wlh the a¢￿untIng records", or we have not received all the information and explanations we require for our audrt. R8sponsibiliti•s of trust•8S explained more fully in the slalemenl of trustees. responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such Intemal control as the Iruslees determine Is ne¢essary to enable the preparation ¢f financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial 51ateMents, the trustees are responsible for assessing the charity's ability to c¢nlinue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis ol a¢¢ounling unless the trustees erther intend lo cease operations, or have no realistic alternative bul lo do 50. Auditor's r8sponsibilitios for tho audlt of thè financlal statements We have been appointed as auditor under se¢tion 144 Of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. A further description of our responsibilities is availablè on thè Financial Rèporting Council s webstte at.. https.'Il .frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.

SOCIETY OF CHRIST (GB> INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SOCIETY OF CHRIST (GB) Extent to which th? audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulation5. We design procedure$ in line with our responsibilrties, outlined above and on the Financial Reporting Council's website, lo detect material misslalements in respect of irregularities, including fraud. Vve obtain and update our understsnding of the entity, its activities, 115 control enwronment, and likely lulure developments. inclLJding in relation lo the legal and regLJlalory framewoik applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstalemenl of the financial 51alemenls, whether due to fraud or error. design and perform audit procedures responsive to those risks. and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes con5ideralion of the risk of ac15 by the enlily that were contrary to applicable laws and regulations, including fraud. In response lo the risk of irregularitse5 and non-compliance with laws and re9ulations, induding fraud, we designed pro¢edures which inclttrdeiJ". Enquiry of management and those ¢harged with goveman¢e around actual and potential litigation an¢J claims as well as actual, suspected and alleged fraud., Reviewing rninules of meetings of those charged with governance., Assessing the extent ol compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the enlily through enquiry and inspe¢tion', Reviewng financia1 51alemenl disclosures and lesling lo supporting documentation lo assegs compliance with applicable laws and regulations., Performing audit work over the risk of mar+agemenl bias and override of controls, including le51ing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewng accounting eslirnates fof indi¢ators of potèntial bia$. Because of the inherent limitations of an audit, there is a risk that we wll not deleci all irregularilieg, including those leading lo a material misstatement in the financial statements or notFcomplian¢e wlh regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. as we wll be less likely to become aware of instances of non- cornpliance. The risk ol not detecting a material misstatement resulting from fraud Is higher than for one resulting from error, as fraud rnay involve collusion, forgery. Intentsonal omissions. misrepresenlalions, or the override of internal control. othor maltsrs Your attention Is drawn lo the lacl that the charity has prepared financial statements in accordance wlh "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 las amended) in preference to the Accounting and Reporting by Charities.. Statement ol Recommended Practice issued on 1 April 2005 which is referred lo in the extant regulations but has rv)w been Ihdrawn. This ha5 been done in order for the financial Statements lo provide a true and faif view in accordance wlh current Generally Accepted A¢counting Practice.

SOCIETY OF CHRIST (GB) INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF SOCIETY OF CHRIST {G8) U$0 of our réport This report is made solely to the charity's trustees. as a body. in a¢¢ordanee wlh part 4 of the Charthes IAccounts and Reports} Regulations 2008. Our audit work has been undertaken so that we might state to the charity's Iru51ees those matters we are required 10 51ale to them in an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibilty lo anyone other than the Charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Jonathan Wafd (Senior Statutory Auditor) for and on behalf ofAzets Audit Services Chartèred Accountants Statutory Auditor Ajpha House 4 Greek Street Stockport Cheshire . N United Kingdom SK3 8AB Azels Audit Services is eligible lor appointment as auditor of the charty by virtue of ils eli9iknlity for appointment as auditor of a company under section 1212 of the Companies Act 2006.

SOCIETY OF CHRIST (GB) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021 Unrestricted Unr•strictsd funds funds 2021 2020 Notes Voluntary income." Donations and legacies & similar income 595,657 606,659 Residential care home fees 345,148 353,026 Investment income 6,300 9,099 Total incom8 947,105 988.784 Charitable activilies Residental care home Priests in the ¢ommunily Pocket money and retreats 660,097 144,383 153,452 811.248 149,791 154,952 Total charitable expenditure 957.932 1,115,991 Net oxpenditurg for tho y•arl Net movement in funds 110,8271 1147.2071 Fund balan¢es at 1 January 2021 2,078,756 2,225,963 Fund balan¢•$ at 31 D•¢¢mbèr 2021 2,067,929 2,078,756 The statement of financAal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

SOCIETY OF CHRIST (GB) BALANCE SHEET AS A T 31 DECEMBER 2021 2021 2020 Not•s Fl¥¢d a$$¢ts Tangible ossets 11 1,107.743 1.147,978 Current a$$et$ D&blors Cash al bank and in hand 12 12,135 983,464 7,627 940,421 995,599 948,048 Credltors- 8rn¢unts falling due wlthln one year 13 135.4131 117,2701 Ngt current 88sets 960,188 930.778 Total assets less current liabllltl•s 2,067,929 2,078,758 Income funds Unrestricted funds 2.067,929 2,078,756 2.067,929 2,078,756 The financial statements were approvèd by the Trustees on Reverend Wojciech Rozdzenski Trustee 10-

SOCIETY OF CHRIST (GB) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021 2021 2020 Notes Cash flows from op•rating activities Cash generated fromllabsorbed by) operation5 1S 115,457 133,6991 Investing activities Purchase of tangible fixed assets Proceeds on disposal of tangible fixed assets Investment income received 188,728} <73.8541 10,014 6.300 16.955 9,099 N•t ¢ash u$od in inv•sting a¢trvitie$ 172,4141 147.8001 Net cash used in financing activities Not incr•aselldocr8as•l in cash and cash equivalents 43,043 181,4991 Cash and cash equivalents al beginning of year 940,421 1,021,920 Cash and cash •quival8nts at ènd of yèar 983.464 940,421

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 Accounting polici•s Charity Infonnation Society Of Christ IGBI 1$ a registered ¢harity in England and Wales. The registered address 1$". 18 Carflon Road, Vvhalley Range, Manchester, M16 8BB 1.1 Accounting ¢onvontlon The a¢¢ounts have been prepared under the historical cost convention. The financial statements have departed frtsm the Charities IA¢¢ounts 8nd Reports) Regulations 2008 only lo the extent required to provide a true and fair view. This departure has involved followng the Statement of Recommended Practice for chaiilies applying FRS 102 rather than the version of the Slalemenl of Recommended Practice which is referred to in the Regulations but whi¢h has since been withdrawn. The financial statements are prepared in sletling. which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded lo the nearest £. The accounts have been prepared under the historical cost convention. The principal accounting policies adopted a￿ sel otrt bel¢)w. 1.2 Golng ¢on¢em At the time of approving the financial 51atemenls. the Iruslees have a reasonable expe¢lali¢n that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to 8dopl the gL)ing concern basi5 of accounting in preparing the financial stslements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in fvrtherance of their charitable objectives. Restricted funds are subject lo specific conditions by donors as to how they may be used. The purposes and uses ol the restricted funds are set out in the notes to the financial statements. Endowment funds are subject lo specific condlllons by don¢ts that the capltal musl be maintsined by the ¢harily. 1A In¢om¥ Income is re¢ognised when the charity is legally enlilled lo rt after any performance Conditions have been met, the amounts can be measured reliably, and it is probable that income ￿11 be received. Cash donatsons are recognised on re¢&ipl. Other donations are re¢ogni$ed once the charity has been notified of the donation, unless performance conditions require deferral ol the amount. Income tax recoverable in relation to donalitsns received under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recognised on receipt Qr othewi$e rf the charity has been nolthed of an impending distribution, the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a conlingenl asset. 1.5 Expendlture All expenditure is accounted tor an on accrual basis and has been classified under headings that aggregate all costs ￿lated to that category. lthere Costs ¢annol be dire¢tty attnbuled to particular headings. they have been allocated to activities on a basis consistent with the use of resources. 12

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021 Accounting pollcl•s (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and are subsequently measured at cost nel of depTeci8tion 8nd any impairment losses. Depreciation is recognised 50 as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Land and buildings Equipment Fumishings Motor vehicle5 20k slraighl line 15% slraighl line 15Vts Straight line 25Vo Straight line The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds and the carrying value of the asset. and is recogni5ed in net incomel{expenditurel for the year. 1.7 Impairnient of fixod assets Al each reporting end date, the charity reviews the carrying amounts of ils tangible assets to determine whether there 15 any Indication that those asset5 have suffeied an impairment loss. If any such ind￿allOn exists, the recoverable amount of the asset 1$ eslim*ed in order lo delemine the extent of the imBairmenl loss lif any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call ￿rith banks, other short-lerm liquid investments wlh original malurilies of three months or less, and bank overdrafts. Bank oveTdrafts are shown wthin bofrowings in current liabilities. 1.9 Financial instruments The charity has elected lo apply Ihe provisions of Section 11 'Basic Finan¢ial Inslrumenls, and Section 12 'Other Finan¢ial Instrumen15 Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balance sheet %then Ihe Charity becomes paty to the ¢ontractual provisions of the in$lrumenl. Financial assets and liabilities are offset, with the nel amounts presented in the financial statement5, %then there is a legally enforceable right to set olf the recognised amounts and there is an intention to settle on a nel basis or lo reali5e the asset and settle the liability simultaneously. Bas1¢ flnanclal assets Basic financial assets, which include debtors and cash and bank balance5. are initially measured at Iransaclion price including transaction costs and are subsequently carried al amort15ed cost using the effective interest method unless thè arrangement conslilules a financing transaction, where the Iransactitsn is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets cla$$ified as ieceivable within one year are not amorti5ed. 13-

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Accounting policies (Continued) Baslc financial Ilabilities Basic financial liabilities, including eredilors and bank loans are initially recognised at transaction price unless the 8rrangemenl conslilules a fin8ncing transaction, where the debt instrument is measLJred al the present value ol the future payments discounted at a market rale of inte￿$t. Financial liabilities classified as payable within one year are not amorti5ed. Debt instruments are subsequently ¢arried at amortised ¢o$l, using the effe¢tive interest rale method. Trade creditors are obligations to pay for goods or seNi¢es that have been acquired in the ordinary coursè 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 a5 non-currenl liabilitie5. Trade creditors are recognised inrtially at transaction price and subsequently measured at am0￿sed ¢osl using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or ¢an¢elled. 1.10 Employ¢• bèn•fit$ The cost of any unused holiday enlillement is re¢ognised in the period in vthich Ihe employee's services are received. Termination benefits are recognised immediately as an expense vthen the Charity is demonstrabty commilled lo terminate the employment of an employee or lo provide lerminalion benefrts. 1.11 Retirement benefits Payrnents to defined contribution retirement benefit schemes are charged as an expense as they f811 due. 1.12 Funding Accounting Unrestricted funds comprise accumulated Surpluses and defi¢il$ on general funds that are available for use al the discretion of the trustees in furtherance of the general objectives of the charity that have not been designated for other purposes. 1.13 Liabilti•$ Liabilities are recognised ￿en the charity has an obligation to make payment lo a third party. Critical accounting èstimat•s and judgomants In the application of the charity's accounting polieie$. the trustees are required to make judgements. estimates and assumptions about the carrying amount of assets and liabilities that are ntsl readily apparent from other sources. The ¢slimale$ and associated assumptions are based on historical experience an other factors that are considered to be relevant. Actual results may differ from these eslimale5. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recogni5ed 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. There were no critical accounting estimates and judgements. 14-

SOCIETY OF CHRIST {GB) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Voluntary Incom&.' Donatlons and lega¢ie5 & similar income Unr•stricted Unrestricied funds funds 2021 2020 Donations and 9ifts COVID-19 support 568,765 26.892 585,817 20,842 595,657 608,659 Donations and gifts Clergy donations Other income and donations Other 556,016 12,749 533,402 50,130 2,285 568,765 585.817 Incoming resources from charitable activities: Res5dential R¢$idèntlal are home care hom8 2021 2020 Residential care home fees 345,148 353,026 Investmont incom Unrestrictéd Unreslricled fund$ funds 2021 2020 Bank interest re¢eivable 6,300 9,099 15

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Charltsblo activltias Residental Priests in Pocket carè hom& th8 money and community retreats 2021 2021 Total 2021 Total 2020 2021 Staff costs Depreciation and impairment Food, drink and medical supplies Cleaning and household Repairs and renewals Donations Office costs Rates Heal and light Motor expenses Seminars and education Surplus on disposal of fixed assets Pocket money and sundry expenses 307,383 43,864 121,805 18,371 18,572 61.000 28.993 16,405 24,683 307,383 118,949 121.805 18.371 18,572 61,000 28,993 16,405 24.683 74,457 9,900 115,0591 153,452 283.665 124.237 123,699 28,663 234,274 40.000 25,217 14,821 21,159 67,283 2,585 111,8301 154,952 75.085 74,457 9.900 115.0591 153,452 641,076 144,383 153,452 938,911 1,108.725 Share of governance costs Isee note 81 19,021 19,021 7,266 660,097 144,383 153,452 957.932 1,115,991 Dèscription of charitable activltl•s Provision of a residential ¢are home omm Provision of priests fof parishe5 where there 15 a substantial Polish community Po k tmone and retreats Care and advancement of Fathers 16

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 Support costs Support Governance ¢osts ¢o$ts 2021 Support Governance costs costs 2020 Audit and accountancy fees Legal and professional 16,301 2,720 16,301 2.720 4.896 2,370 4,896 2.370 19,021 19.021 7,266 7.266 Analysed between Charitable activities 19,021 19,021 7.266 7,266 Governance costs includes payments to the auditors 01 £6,900 {2020- £6,000) for audit fee5. Trustees None of the trustees lor any persons connected wbth Iheml received any remuneration during the year. 10 Employo9$ The average monthly number of employees during the year was". 2021 Number 2020 Number Total 14 14 Employm&nt ¢o¥ts 2021 2020 Wages and Salaries Social security costs Other pension costs 283,223 18,775 5.457 263,072 15,688 4,905 307,383 283.665 No employee r¢¢eived remuneration exceeding £60,000 during the year. 17

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2021 11 Tangible fixed assets Land and bulldlng$ Equlpmont FurnSshlngsMotor v•hl¢lg5 Totsl Cost At 1 January 2021 Additions Disposals 1.408,504 142.522 3,379 64,095 7,502 503,953 77,847 153.3951 2.119.074 88.728 153,3951 Al 31 December 2021 1.408,504 t45,901 71,597 528,405 2,154,407 Depreclation and Impairnient Al 1 January 2021 Depreciation charged in the year Eliminated in respect of disposals 414,220 28,170 128.130 11,206 53,169 4,489 375,576 75,085 143,3811 971,095 118,950 143,3811 At 31 December 2021 442.390 139,336 57.658 407,280 1,046.664 Carrying amount Al 31 Oe¢ember 2021 966.114 6,565 13,939 121.125 1,107,743 Al 31 December 2020 994,284 14,392 10,926 128,376 1,147,978 Upon transition lo FRS 102, the Charity elected lo use the most recent V81u81ion of the freehold property in order to carry this propety forward at'deemed cost,. 12 Dèbtors 2021 2020 Amounts falling due within one year: Trade debtors Other debtor5 Prepayments and accrued income 3,440 622 8,073 218 622 6.787 12,135 7,627 13 Creditors: amounts falling due within one year 2021 2020 Other taxation and social se¢urty Trade ¢redittsrs Other creditors Accruals and deferred income 4,473 2,481 12,065 16.394 5,092 12,178 35,413 17,270 18-

SOCIETY OF CHRIST (GB) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021 14 Relat•d party transactions There were no disclosable related paty transadions during the year12020- none}. 1$ Cash g0nèrat•d from operation$ 2021 2020 Deficit for the year 110,8271 1147,207} Adjustments for. Investment in¢ome recognised in Stslemenl of financial aclivrties Depre¢ialion and impairment of tangible fixed assets 16.3001 118,949 19,0991 124,237 Movements in working capital.. Ilncreaselldecrease in debtors Increaselldecreasel in creditors 14,508} 18,143 2,600 14,2301 Cash gonerated fromllabsorb•d by} operation5 115.457 133,699} 16 Analysis of changes in net funds The charity had no debt durin9 the year. 19