2020-12-31-accounts

Charity registration number 313454

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Trustees' report and financial statements for the year ended 31 December 2020

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||||| |---|---|---|---| |Contents| |Page| |Trustees’ Report|1-4| |Independent Examiner's|Report|5| |Statement of|Financial|Activities|6| |Balance|Sheet|7| |Principal Accounting Policies|§-9| |Notes|to the|financial statements|9-15|

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Trustees’ Report for the year ended 31 December 2020

The trustees present their report together with the financial statements of the charity and the independent examiner's report for the year ended 31 December 2020.

REFERENCE & ADMINISTRATIVE INFORMATION

CharityName	Unlock
Registered CharityNumber	313454
CharityOffice	Unlock
	15 StationRoad
	Rotherham
	South Yorkshire
	S60 LHN
Website	www.unlock-urban.org.uk
Startoffinancialyear	J January2020
End offinancialyear	31 December2020
Trustees	Nicholas Carter - Chair
	Andrew Dorton
	BarbaraFunnell
ChiefOfficer	Dawn Lonsdale
Bankers	TheCo-operativeBankplc
	POBox 250
	Skelmersdale
	WN8 6WT
	CharitiesDepositFund
	80 Cheapside
	London
	EC2V6DZ
IndependentExaminer	PeterWinter
	103 Wilkinson Street
	Sheffield
	$102GJ

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= STRUCTURE, GOVERNANCE & MANAGEMENT

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Trustees' Report for the year ended 31 December 2020

Mersesssvossinvaeess CONTINUE

Governing Document

The Charity is governed by a declaration of Trust dated 25 May 1972, as amended by a supplemental deed dated 19 August 1999 and a deed of variation dated 6 July 2001.

Trustee Recruitment and Appointment

The trustees named on page | have served during the year. Appointment of trustees is governed by the Trust Deed of the Charity. The board of trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee,

Trustee Induction and Training

New trustees undergo orientation to brief them on their legal obligations under charity law, the decision making process, the aims and objectives and recent financial performance of the charity.

Organisational Structure

The Charity has a board of trustees who meet regularly and are responsible for the strategic direction and policy of the Charity. The trustees delegate the management of the Charity to the National Council. The National Council assigns the day-to-day responsibility for training and staff management to the Chief Officer.

Risk management

The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finance of the Charity and are satisfied that systems are in place to mitigate exposure to major risks. Where appropriate, additional systems or procedures have been established to mitigate the risks faced by the Charity. External risks include the loss of funding, the effects of this have been minimised by the procedures in place, which have resulted in funding being secured from a variety of sources. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent delivery for all operational aspects of the Charity. These procedures are reviewed periodically to ensure they still meet the needs of the charity.

Aims and Objectives

Unlock is a Christian Charity that has worked since 1973 to help urban churches of any denomination respond to the challenges in their areas. We are especially concerned with helping people in "text-shy" cultures to explore their faith.

As well as deploying a team of workers, Unlock publishes a variety of group Bible study packs, games, Lent courses, audit materials and provides training.

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Trustees’ Report for the year ended 31 December 2020

vivsnssonveovenys CONUNDCE

Statement of Public Benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities. The Trustees are also aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and have had regard to it in their administration of the Charity.

The trustees believe that the Charity is providing a benefit to the public in the following ways:

• ~ The education and training of ministers and lay people concerned with the advancement of the Christian religion in urban and industrial areas

• enhancing the capacity of vulnerable people in deprived communities to grow in self-understanding and self esteem

• Providing regional training courses, research projects, study groups and small conferences for Christians to equip them to be more effective in their Christian witness in their own areas of life and work

• Making the results of research projects available to the public.

The Trustees confirm that they have complied with their duties under section 17 of the Charities Act 2011 with regard to public benefit.

ACHIEVEMENTS AND PERFORMANCE

During 2020 we were operating under severe constraints due to COVID 19. Nevertheless, we have done all

that we were able to do.

The main achievements during the year under review are:

• Office staff, on significantly reduced hours, maintained essential financial management, administration and resourcing of workers as well as responding to enquiries.

• The 37th Annual Unlock Walk in London had to be converted to a virtual event in just a few weeks. Nevertheless, it raised £19,613 (2019: £23,628)

• ~ Unlock work (with part-time paid workers) continued as much as possible in: Sheffield; Sunderland; Rotherham and Cardiff. This work was severely limited by Covid constraints but some engagement was still possible.

• ~ Unlock website and social media presence maintained with new Bible study resources added,

• Unlock staff delivered training forTogether Norfolk and Christians Against Poverty.

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• Annual Report produced and mailed.

• The Unlock Gathering could not take place but resources were developed and circulated instead.

• Resources to support people in processing the challenges of 2020 are in development.

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Trustees' Report for the year ended 31 December 2020

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FINANCIAL REVIEW

Reserves policy

The Reserves policy takes into account the guidance of the Charity Commission and the income generation circumstances of Unlock ie its heavy reliance on a single, annual fundraising event for its major source of income. The Unlock National Council and Trustees believe that the free reserves of the Charity should be maintained at a sufficient level to cover adequately a minimum of three months' operating costs. These costs are based on projected future levels of income and expenditure and will be revised during the budget setting process.

A designated fund of £21,473 has been created which comprises two elements:

a. A redundancy reserve of £8,708 which is to cover redundancy costs for all Unlock staff calculated using the statutory redundancy method,

b. A closure costs reserve of £12,765 which is to cover costs arising from the organisation being wound up and will include three months! operating costs (salaries, premises, running, and any additional closure costs).

The designated reserve is held in the Charities Aid Foundation investment account which currently has a market value of £25,980 as at 31 December 2020. The designated reserve will be reviewed annually.

Investment policy

The Trust Deed authorises the trustees to make and hold investments using the general funds of the Charity. The Charity holds units in the CAF Income Fund (Note 16).

PLANS FOR THE FUTURE

There is a plan to restart the Jocal partnership in Hull and other new locations for projects are being considered.

INDEPENDENT EXAMINER

Peter Winter MA FCCA FCIE, was reappointed independent examiner during the year under review.

APPROVAL

This report was approved by the trustees and signed on their behalf by:

Nicholas Carter - Chair of Trustees

Date: JF - / /2-i

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Independent Examiner's report to the trustees of Unlock

T report to the trustees on my examination of the financial statements of the above charity ("the Trust") for the year ended 31 December 2020, which are set out on pages6 to 15.

Respective responsibilities of trustees and examiner

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the 2011 Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in catrying out my examination, [ have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

Thave completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

(1) the accounting records were not kept in acccordance with section 130 of the Charities Act; or

(2) the accounts did not not accord with the accounting records; or

(3) the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

°°

Peter Winter MA FCCA FCIE

Chartered Certified Accountant

103 Wilkinson Street

Sheffield S10 2GJ Date: 1& | 7 Ja

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Statement of Financial Activities

for the year ended 31 December 2020

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|||||||||| |---|---|---|---|---|---|---|---|---| |Notes|Unrestricted|Designated|Restricted|2020|2019| |Funds|Funds|Funds|Total|Total| |Incoming Resources|&|£|£|£|£| |Incoming Resources from| |Generated Funds| |Voluntary Income|4|14,226|-|2,300|16,526|32,274| |Activities for Generating Funds|5|19,613|-|~|19,613|23,628| |Investment Income|6|892|=|-|892|917| |Incoming Resources from|7|542|-|-|542|350| |Charitable|Activities| |HMRC Covid|19|support|13,132|-|-|13,132|-| |Total Incoming Resources|48,405|-|2,300|50,705|57,169| |Resources Expended| |Costs|of Generating Funds|8|4,700|-|~|4,700|5,386| |Charitable|Activities|9|42,434|-|6,020|48,454|52,737| |Governance|Costs|10|3,958|%|-|3,958|3,854| |Total Resources Expended|51,092|-|6,020|57,112|61,977| |Net Incoming/(Outgoing)|(2,687)|-|(3,720)|(6,407)|(4,808)| |Resources|for|the year| |Gross|Transfers Between Funds|il|284|(159)|(125)|-|-| |Gains/(losses)|on investments|12|e|632|-|632|1,474| |Net Movement in Funds|(2,403)|A473|(3,845)|(5,775)|(3,334)| |Funds|at|1|January 2020|30,260|21,000|20,597|71,857|75,191| |Funds at 31 December 2020|27,857|21,473|16,752|66,082|71,857|

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There were no recognised gains or losses for the current or previous year other than those included in the Statement of Financial Activities. All incoming resources and resources expended derive from continuing activities.

The notes on pages 8 to 15 form an integral part of these financial statements.

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		BalanceSheet
	asat31December2020
		2020		2019
	Notes	&	&	£&	£
Current assets
Debtors	15	877		1,228
Investments	16	25,979		25,347
Cash atbankand inhand		40,309		46,991
		67,165		73,566
Creditors: amountsfalling
duewithinoneyear	17	(1,083)		(1,709)
Netcurrentassets			66,082		71,857
Total assets less current
liabilities			66,082		71,857
Funds	18
UnrestrictedFunds			27,857		30,260
DesignatedFunds			21,473		21,000
RestrictedFunds	19		16,752		20,597
			66,082		71,857

Approved by the Trustees and signed on their behalf by:

Nicholas Carter

Chair of Trustees

Date: 23/7[af]

The notes on pages 8 to 15 form an integral part of these financial statements.

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Notes to the financial statements for the year ended 31 December 2020

1. Basis of Preparation

11. Basis of accounting

These accounts have been prepared on the basis of historical cost in accordance with: -

• a} The Charities Act 2011 b) Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102))

• c) Applicable accounting standards

2 Accounting Policies

• 2.1. The principal accounting policies are unchanged from the previous year and have been applied consistently throughout the year under review. The accounts include the results of all of the Charity's operations, which are continuing and are described in detail in the Trustees’ Report.

• 2.2. Form of Financial Statements

Balances are split between unrestricted and restricted funds held by the Trust.

  - a) Unrestricted ‘general’ funds These are the funds of Unlock that are not subject to any restrictions regarding their use and are available for application of general purposes of the Charity. Donations received by the Charity are treated as unrestricted unless specifically earmarked for a particular restricted fund.

  - b) Designated funds These are unrestricted funds which are designated for a particular purpose or project by the trustees.

  - c) Restricted funds These are funds subject to specific conditions imposed by the donor or by the specific terms of a trust deed or other legal measure.

• 2,3. Incoming Resources

• a) Incoming resources are recognised and included in the Statement of Financial Activities (SOFA) when the Charity becomes entitled to the resource; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with reasonable accuracy.

• b) Where incoming resources have related expenditure (as with fundraising), the incoming resources and related expenditure are reported gross in the SOFA.

• c) Bank interest is recognised when it is credited to the account.

• d) Donated services and facilities are included at the value to the Charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.

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Notes to the financial statements

for the year ended 31 December 2020

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2.4. Expenditure and Liabilities a) Expenditure is accounted for on an accruals basis.

• b) Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources.

• c) Governance costs include the costs of preparation and examination of the statutory accounts, the cost of trustee meetings and the cost of any legal advice to trustees on governance and constitutional matters.

• 2.5. Pensions

The Charity contributes to eligible staff members’ qualifying personal pension schemes at a rate of 3% of their gross salaries (increasing to a rate of 5% of gross salaries after 5 years of service). The assets of these schemes are held separately from those of the Charity in independently administered funds. The employer's pension costs represent contributions payable by the Charity to these funds.

2.6. Taxation The Charity is not liable to income or capital gains fax on its charitable activities. Value added tax is not recoverable by the Charity, and as such is included in the asset cost or expense to which it relates.

• 1.7. Investments

Fixed asset investments are stated at cost less provision for permanent diminution in value.

• 2.8. Investments Current asset investments are stated at market value at the balance sheet date in accordance with the Charities SORP (FRS 102).

• L9. Foreign currencies

• Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange prevailing at the accounting date. Transactions in foreign currencies are recorded at the date of the transactions. All differences are taken to the Statement of Financial Activities.

• Trustees’ remuneration and related party transactions a) Noremuneration was paid to any trustee.

• b) No travel or other expenses were reimbursed to trustees. Travel and other expenses amounting to£101, were reimbursed to Council Members who are not trustees (2019: £216).

• c) No trustee or other person connected to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year.

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Notes to the financial statements for the year ended 31 December 2020

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seseseocerscersveese COMCINUCE	seseseocerscersveese COMCINUCE
		Unrestricted		Restricted	2020	2019
		Funds		Funds	Total	Total
		£		£	£	£
4.	VoluntaryIncome
	Donations and Grants	9,197		2,300	11,497	25,972
	GiftAidclaims	5,029		-	5,029	6,302
		14,226		2,300	16,526	32,274
		£		£	£	£
5.	ActivitiesforGeneratingFunds
	Annual UnlockWalk	19,613		-	19,613	23,628
		19,613		~	19,613	23,628
		£		£	£	£
6.	InvestmentIncome
	Bankinterest		68	-	68	228
	Listed investments interest		824	#	824.	689
			892	-	892	917
		&		£	£	&
7.	Incomingresourcesfromcharitable activities
	Training fees		542	-	542	350
			542	-	542	350
		Unrestricted	Restricted		Total	Total
		Funds		Funds	2020	2019
8.	Costs ofGeneratingFunds	£		£	£	£
	Fundraising expenses-Walk	4,700		-	4,700	5,386
		4,700			4,700	5,386

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Notes to the financial statements for the year ended 31 December 2020

seovessoserersereees COMtINUER	seovessoserersereees COMtINUER
9,	Charitable activities	£	£	£	£
	Staffcosts (note 13)	32,037	5,325	37,362	39,879
	Website costs	A416	-	416	265
	Workers’ expenses	499	695	1,194	3,489
	Rent Insurance	3,044 919	- -	3,044 919	2,957 851
	Printing, postage andstationery	773	a	773	920
	Computercosts	1,615	.	1,615	1,467
	Computersoftware	399	=	399	706
	Telephone	349	3	349	355
	StaffTraining&Travel	142	-	142	226
	Repairsandmaintenance	-	=	-	120
	Festivals	153	-	[53	1,453
	Depreciation on fixtures	-	-	-	~
	Othercosts	2,088	-	2,088	49
		42,434	6,020	48,454	52,737
10.	Governance Costs	&	£	=	£
	AnnualReport	3,047	-	3,047	2,858
	IndependentExaminer	$10	-	810	780
	Council expenses	101	-	101	216
		3,958	-	3,958	3,854
11.	Transfers	£	£&	£	£
	UnrestrictedFunds	159	-	-	-
	DesignatedFunds	(159)	~	“	-
	Sheffield	(125)	125	-	-
	Crosscharge expenses	-	-	=
		(125)	125	~	-
				2020	2019
12.	Investment	£	£	£	£
	Gains/ (losses)oninvestments	632	-	632	1,474
		632	-	632	1,474

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Notes to the financial statements for the year ended 31 December 2020

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13. Staff costs

Staff costscosts
			2020	2019
			£	£
Salaries			36,641	39,224
Employer's	National	Insurance	-	-
Employer'sPension	Pension	Contributions	721	655
			37,362	39,879

No employee received remuneration of more than £60,000 during the year under review (2019: None).

The charity was eligible to claim the Employment Allowance enabling it to reduce its national insurance liability for the year to £Nil (2019: £Nil).

	Fixtures,
Tangiblefixed assets	fittingsand
	equipment	Total
	£	£
Cost
At 1 January2020	3,567	3,567
Additions	-	-
Disposals	-	-
At31 December2020	3,567	3,567
Depreciation
At 1 January2020	3,567	3,567
On disposals	-	-
Chargefor the year	.	-
At31 December2020	3,567	3,567
Netbookvalues
At31 December2020	-	-
At31December2019	-	-

14. Tangible fixed assets

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Notes to the financial statements

for the year ended 31 December 2020

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|||||| |---|---|---|---|---| |15.|Debtors|2020|2019| |z|£| |Gift Aid|Receivable|-|315| |Insurance|and 2021|Walk expenses in advance|877|913| |.|877|1,228| |16.|Investments| |2020|2019| |£|£| |Current|asset investments|25,980|25,347|

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Current asset investments comprise 24,802 units in CAF Income Fund having a market value of £25,980. The balance at 31 December 2019 comprised 24,802 units having a market value of £25,347. The unrealised gains/(losses) during the year are shown in the Statement of Financial Activities.

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||||||| |---|---|---|---|---|---| |17.|Creditors:|amounts|falling due|2020|2019| |within one year|£|£| |Trade|creditors|24|24| |Other taxes|and social|security|costs|249|653| |Accrued expenses|810|1,032| |1,083|1,709|

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18, Movements Between Funds

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||||||| |---|---|---|---|---|---| |Unrestricted|Designated|Restricted|Total| |Funds|Funds|Funds|Funds| |£|£|£|£| |1|January 2020|30,260|21,000|20,597|71,857| |Incoming Resources for the Year|48,405|-|2,300|50,705| |78,665|21,000|22,897|122,562| |Resources Expended|in the year|(51,092)|-|(6,020)|(57,112)| |27,573|21,000|16,877|65,450| |Transfers between funds|284|(159)|(125)|-| |Gains/(losses)|on investments|-|632|-|632| |27,857|21,473|16,752|66,082|

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Notes to the financial statements for the year ended 31 December 2020

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19.	RestrictedFunds				Transfers
		At1January			General	At31December
		2020	Income	Expenditure	Funds	2020
		£	£	£	£	me
	BirminghamQueens	2,736	-			2,736
	Birmingham SocialMedia Cardiff	§,991 1,124	= 2,000	(54) (1,762)	- -	5,937 1,362
	Hull Project	1,988	-	(86)		1,902
	Rotherham	247	300	(247)	&	300
	Sheffield Project	2,442	-	(2,317)	(125)	-
	Sunderland Project	6,069	-	(1,554)	-	4,515
		20,597	2,300	(6,020)	(125)	16,752

At set up of a project: A local partner will normally give an amount of restricted funds (typically £2,500) and Unlock will provide an unrestricted amount available to the project (usually £2,500). The unrestricted portion from Unlock is not held separately. The restricted money is normally used first in order to Jeave Unlock with more flexibility if the project doesn't continue. If the restricted fund is used up then the project is funded using the money introduced from Uniock's unrestricted funds.

Birmingham (Queen's) Local Partnership

Unlock Birmingham works in Partnership with The Queen's Foundation and St Peter's Saltley Trust. Unlockareas of is Birmingham. providing trainingAt the forsame thosetime workingit is ensuringin churchesthat Methodist and communities Deacons inand theother morestudents deprivedin training at Queen's have opportunities to learn about Unlock's accessible and open approach to Bible engagement with oral learners in poor urban communities.

Birmingham Social Media Local Partnership

Developing work in partnership with St Peter's Saltley Trust which will explore the use of Social media in Urban Mission and Bible Engagement. Funding was received from St Peter's Saltley Trust in September 2017.

Cardiff Local Partnership

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This fund is used for work in Cardiff. Work in this area is undertaken in partnership with local charity, Cara Am Byth.

Hull (Community Church) Local Partnership

This fund is used for work in West Hull. Work in this area is undertaken in parmership with Hull Community Church where Unlock are providing training for church leaders.

Hull (New) Local Partnership

This fund is used for work in West Hull. Work in this area is undertaken in partnership with the Bible Society. This work is in the negotiation stage and in its present form is yet to be determined. Page 14

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Notes to the financial statements for the year ended 31 December 2020

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Rotherham Local Partnership

This fund is used for work in the Treeton area. Work in this area is undertaken alongside Treeton Baptist Church with grant funding from the Yorkshire Baptist Association.

Sheffield Local Partnership

This fund is used for work in Sheffield. Work in this area is undertaken in partnership with Sheffield Methodist Circuit. The fund aims to work with church and community groups in Woodhouse, usedhelping to explore people freshto explore models the of Bible sharingin ways which the Bible together. change lives and communities. The fund is also

Sunderland Local Partnership This fund is used for work in the Sunderland area. Work in this area is undertaken with funding and partnership from Wearside Deanery, St Hild and St Bede Trust and Seedbed Christian Community Trust.

20. Prior Year: Statement of financial activities

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|||||| |---|---|---|---|---| |Unrestricted|Designated|Restricted|2019| |funds|funds|funds|Total| |F|£|£|£| |Incoming resources|43,187|1,474|13,982|58,643| |Resources expended|(45,333)|-|16,644|(61,977)| |Total incoming/(outgoing)| |resources for the year|(2,146)|1,474|(2,662)|(3,334)| |Transfers|1,227|(4,347)|3120| |Net funds bf|51,179|23,873|20,139|75,191| |Net funds Cf|30,260|21,000|20,597|71,857|

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