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: 

- 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 operation. 

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. 

- 4 - 



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