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2020-12-31-accounts

Charity Registration No. 327522

CHRIST FOR ALL NATIONS (UK)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

CHRIST FOR ALL NATIONS (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Reverend D Kolenda
Reverend P van den Berg
Reverend I Pettie
Reverend R Benson
Reverend S Uppal
Reverend J Mitchell
Charity number 327522
Principal address Highway House
250 Coombs Road
Halesowen
West Midlands
B62 8AA
Auditors M T Manley & Co Limited
696 Yardley Wood Road
Billesley
Birmingham
B13 0HY
Bankers TSB Bank plc
Henry Duncan House
120 George Street
Edinburgh
EH2 4LH
Lloyds Bank plc
25 Gresham Street
LONDON
EC2V 7HN
Solicitors Pearcelegal Limited
2 The Square
Solihull
West Midlands
B91 3RB

CHRIST FOR ALL NATIONS (UK)

CONTENTS

Page
Trustees' report 1 - 4
Statement of trustees' responsibilities 5
Independent auditor's report
Statement of financial activities 9
Statement of financial position 10
Statement of cash flows 11
Notes to the financial statements 12 - 21

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees present their report and financial statements for the year ended 31 December 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the trust's governing d eed , the Charities Act 2011 and “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)”

Structure, governance and management

The trust was established by a charitable trust deed on 24 June 1987, and registered as a charity with the Charity Commissioners under the above name.

The trustees who served during the year were: Reverend D Kolenda Reverend P van den Berg Reverend I Pettie Reverend R Benson Reverend S Uppal Reverend J Mitchell (appointed 1 August 2020)

New trustees are recognised and appointed by the current board of trustees in recognition of their contribution and value to the charity. The board collectively, on an ongoing basis, reviews its trustees. The board is in regular communication with each other and with the chairman and vice-chairman on all matters concerning the charity. The trustees share major decisions that are noted in the minutes of the annual general meetings, and when required consult with a specialist charity solicitor. These decisions are passed to the UK Director, Mr L. Cartwright, and his staff for day to day execution.

Because new trustees are appointed from the ranks of those who are already familiar with the charity's objectives, methods and systems, little formal induction or training is required upon their appointment.

The trust currently employs the following 16 staff (13 full-time and 3 part-time):

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

The trust is affiliated to:

All of which are operated under similar systems and objectives, and linked by a Global Cooperation Agreement.

Public Benefit

The trustees have had regard to the Charities Commission statement on public benefit. In this respect we see many lives changed when the Christian message is proclaimed and people take it on board. When communities and areas in Africa live out Christian values and ethos we have often heard reports of reduced crime and how living and life has materially improved. Communities are formed and strengthened and many people benefit from having been involved with Christ for all Nations.

We teach and equip people to help them develop personally in their own faith.

Objectives and activities

The objectives of the Christ for all Nations trust are the advancement of the Christian Faith , the worship of God , the relief of persons in need, hardship, distress or who are aged or sick.

Primarily we carr y out e vangelistic c ampaigns in Africa.

Fundraising for evangelistic campaigns in Africa is vitally important to the charity, and the trustees take their duties and responsibilities in this respect very seriously. To this end the charity complies with the Code of Fundraising Practice issued by the Fundraising Regulator. All of our fundraising is conducted by our own staff under the guidance and control of the UK Director, and systems are in place to ensure that all mailing and e- mail communications are approved and signed off before release. To protect donors, anyone may request removal from our mailing list at any time and in any event will be removed after two months of not responding. We have received no complaints to date about our fundraising activities.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake.

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Review of year

Christ for all Nations has had continual growth in the most unprecedented of years. We would like to express our sincere thanks to all those who continue to pray with us and for us and stand financially in these incredible days of Harvest.

With the outbreak of COVID 19 the ability of the charity to continue its participation in major gospel campaigns was challenged but the charity still was able to host February 2020 Gospel campaign in Nigeria and then the first of a new style of campaign in Tanzania in November called the decapolis. This new strategy is part of Evangelist Daniel Kolendas vision to reach double the number of people Christ For All Nations has since its inception in just the next 10 years. It involves running training Bootcamps from Christ For All Nations Orlando office to train and equip teams of evangelists so that multiple campaigns can occur at the same time in one country or even city. Christ For All Nations has been instrumental in reaching over 80 million people with the Gospel in its 40 years of existence.

We are grateful to all staff members who have served during this season. The hard work from every member culminates in a good result. Many of our team go the extra mile in their responsibilities and duties and this helps us to propel forward and achieve great things.

2019 ended sadly for us and the whole of the Christian Church as we have lost the founder of CFAN the great evangelist Reinhard Bonnke who passed away in December 2019. It has given us great cause to celebrate his life and increase our passions for his legacy that is to reach the world with the Gospel of Jesus Christ.

Achievements and performance

With the global pandemic we haven't been able to host any live events in 2020 but we have managed to host monthly partner zoom events that have proved effective.

With many staff working from home through 2020 we have been able to really focus on phone call campaigns making special efforts with our monthly partners who financially support us. This effort has been rewarded with a boost in our overall Monthly Ministry Partners to over 2200 and makes up a large part of our income giving us a good level of assurance to be able to plan and strategize the use of the funds to maximise their effect.

Financial review

The trustees consider the financial situation of the charity to be satisfactory although we have reviewed our current reserves policy and have decided to increase it from £150k to £200k which is what it now stands at.

We have sufficient ‘Trustee Indemnity Insurance’ in place.

Most of CfaN’s funding is by way of voluntary giving and it is clear that this years support has remained strong and continual. Despite the potential effects of the pandemic income in 2020 actually rose by nearly 10% to £1,295,812. Expenditure this year included £548,826 on overseas campaigns and a further £350,059 on other activities. (A total of 69% of the income). Full details can be seen in the financial statements and the accompanying notes.

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Plans for the future

With the country moving from out of lockdowns due to Covid19 the usual activities for us of hosting events in 2022 can return.

We will though maintain the lessons learned from the increase call campaigns and continue to support our partners and grow grassroots giving.

Daniel Kolenda had a vision for increasing the spread of the Gospel message prior to the outbreak by the recruiting and training of many more evangelists who on the ground in Africa would carry out many more smaller scale outreaches prior to a crusade. This will continue to help Christ For All Nations reach more of Africa even as we continue to manage the current pandemic situation.

We have this year had a change to our trustees structure with the addition of Reverend John Mitchell .

The report was approved for and on behalf of the trustees on and signed on its behalf by

Reverend S Uppal Trustee

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' RESPONSIBILITIES STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2020

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 trust and of the incoming resources and application of resources of the trust 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 trust 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 trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CHRIST FOR ALL NATIONS (UK)

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHRIST FOR ALL NATIONS (UK)

Opinion

We have audited the financial statements of Christ for All Nations (UK) (the ‘trust’) for the year ended 31 December 2020 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the trust in accordance 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 requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

CHRIST FOR ALL NATIONS (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHRIST FOR ALL NATIONS (UK)

Responsibilities of trustees

As explained more fully in the s tatement of trustees' r esponsibilities, 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 internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the trust’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Extent to which the audit was capable of detecting irregularities, including fraud

We design our procedures so as to obtain sufficient appropriate audit evidence that the financial statements are not materially misstated due to non-compliance with laws and regulations or due to fraud or error.

We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations – this responsibility lies with management with the oversight of the trustees. Based on our understanding of the charity and industry and discussions with management we identified financial reporting standards, Companies Act 2006 and Charities Act as having a direct effect on the amounts and disclosures in the financial statements.

As part of the engagement team discussion about how and where the charity's financial statements may be materially misstated due to fraud, we did not identify any areas with an increased risk of fraud.

Our audit procedures included:

enquiry of management about the charity's policies, procedures and related controls regarding compliance with laws and regulations and if there are any known instances of non-compliance;

examining supporting documents for all material balances, transactions and disclosures;

review of the Board of trustees minutes;

enquiry of management and review and inspection of relevant correspondence with any legal firms;

evaluation of the selection and application of accounting policies related to subjective measurements and complex transactions;

analytical procedures to identify any unusual or unexpected relationships;

testing the appropriateness of journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements;

review of accounting estimates for biases;

Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements of the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

The potential effects of inherent limitations are particularly significant in the case of misstatement resulting from fraud because fraud may involve sophisticated and carefully organized schemes designed to conceal it, including deliberate failure to record transactions, collusion or intentional misrepresentations being made to us.

CHRIST FOR ALL NATIONS (UK)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF CHRIST FOR ALL NATIONS (UK)

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to 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.

Graham Collins (Senior Statutory Auditor) M T Manley & Co Limited (Statutory Auditor) Chartered Accountants

.........................

696 Yardley Wood Road Billesley Birmingham B13 0HY

M T Manley & Co Limited is eligible for appointment as auditor of the trust by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006

CHRIST FOR ALL NATIONS (UK)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted
Restricted
funds
funds
Notes
£
£
Income and endowments from:
Donations and legacies
3
1,126,653
140,293
Charitable activities
4
12,188
-
Other trading activities
5
16,251
-
Other income
6
427
-
Total income and endowments
1,155,519
140,293
Expenditure on:
Raising funds
7
391,000
-
Charitable activities
8
898,885
-
Total resources expended
1,289,885
-
Net (expenditure)/income for the year/
Net movement in funds
(134,366)
140,293
Fund balances at 1 January 2020
425,041
168,066
Fund balances at 31 December 2020
290,675
308,359		 Total
2020
£
1,266,946
12,188
16,251
427
1,295,812
391,000
898,885
1,289,885
5,927
593,107
599,034		 Total
2019
£
1,124,417
31,548
22,879
3,510
1,182,354
486,832
877,599
1,364,431
(182,077)
775,248
593,171

CHRIST FOR ALL NATIONS (UK)

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2020

Notes
Fixed assets
Property, plant and equipment
12
Current assets
Inventories
13
Trade and other receivables
14
Cash at bank and in hand
Current liabilities
16
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
18
Unrestricted funds		 2020
£
43,299
15,046
341,457
399,802
(32,940)		 £
232,172
366,862
599,034
308,359
290,675
599,034		 2019
£
38,116
29,217
350,821
418,154
(73,068)		 £
248,085
345,086
593,171
168,066
425,105
593,171

The financial statements were approved by the board of trustees who authorise their issue on ......................... and are signed on their behalf by:

.............................. Reverend S Uppal Trustee

CHRIST FOR ALL NATIONS (UK)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Notes
Cash flows from operating activities
Cash absorbed by operations
21
Investing activities
Purchase of property, plant and equipment
Net cash used in investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2020
£
(955)		 £
(8,409)
(955)
(9,364)
350,821
341,457		 2019
£
£
(112,729)
(6,236)
(6,236)
(118,965)
469,786
350,821

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

Charity information

Christ for All Nations (UK) is a charitable trust.

1.1 Accounting convention

The financial statements have been prepared in accordance with the trust's governing document, the Charities Act 2011, 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) (as updated through Update Bulletin 1 published on 2 February 2016), Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland, and UK Generally Accepted Accounting Practice. The trust is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling , which is the functional currency of the trust. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the trust is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the trust has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the trust has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Resources expended

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course 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 as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Any apportionments of costs are based on an appropriate split of each cost on an item by item basis as approved by the UK Director.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Land and buildings 2% reducing balance Technical equipment 25% reducing balance Computers & office equipment 10% to 100% reducing balance Fixtures, fittings & equipment 10% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Sound systems and equipment for handling and moving such systems, which are intended for use at campaign events in Africa, are not capitalised but treated as a campaign expense in the year of purchase.

1.7 Impairment of non-current assets

At each reporting end date, the trust reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss if any.

1.8 Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell . Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

1 Accounting policies

(Continued)

1.10 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the trust’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised 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.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2020
2020
£
£
Donations and gifts
1,024,565
140,293
Legacies receivable
102,088
-
1,126,653
140,293
Charitable activities
Event sponsorship and ticket sales
Other trading activities
Non-charitable trading activities		 TotalUnrestricted
Restricted
Total
funds
funds
2020
2019
2019
2019
£
£
£
£
1,164,858
914,786
137,284
1,052,070
102,088
72,347
-
72,347
1,266,946
987,133
137,284
1,124,417
Unrestricted
funds 2020
Unrestricted
funds 2019
£
£
12,188
31,548
UnrestrictedUnrestricted
funds
funds
2020
2019
£
£
16,251
22,879

4 Charitable activities

5 Other trading activities

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

6 Other income
Unrestricted Unrestricted
funds funds
2020 2019
£ £
Other income 427 3,510
7 Raising funds
Unrestricted Unrestricted
funds funds
2020 2019
£ £
Fundraising and publicity
Staging fundraising events 122,577 212,031
Staff costs 251,096 246,206
Fundraising and publicity 373,673 458,237
Trading costs
Other trading activities 17,327 28,595
391,000 486,832

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

8 Charitable activities

Staff costs
Depreciation and impairment
The advancement of the Christian Faith
Share of support costs
Share of governance costs
Analysis by fund
Unrestricted funds
For the year ended 31 December 2019
Unrestricted funds		 2020
£
333,191
16,868
548,826
898,885
264,249
88,376
546,260
546,260
546,260		 2019
£
311,508
25,303
540,788
877,599
255,423
84,264
537,912
537,912
537,912

9 Support costs

Support
costs
Governance
costs
£
£
Staff costs
86,736
64,153
Depreciation
16,868
-
Travel and
accommodation costs
17,863
Su ndry other costs
160,645
-
Audit fees
-
6,360
264,249
88,376
Analysed between
Charitable activities
264,249
77,297		 2020
£
150,889
16,868
17,863
160,645
6,360
339,686		 2019 Basis of allocation
£
136,351
25,303
17,864
153,329
6,840 Governance
339,687
339,687

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and none were reimbursed expenses (2019- £Nil ).

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

11 Employees

The average monthly number of employees during the year was:

UK Director
Other personnel
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was £60,000 or
more were:
£60,000 - £70,000
£70,000 - £80,000		 2020
Number
1
16
17
2020
£
489,116
45,455
49,716
584,287
2020
Number
1
1		 2019
Number
1
16
17
2019
£
466,177
45,774
45,763
557,714
2019
Number
1
1

Contributions totalling £ 12,504 (2019: £12,504) were made to defined contribution pension schemes on behalf of employees whose emoluments exceed £60,000.

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

12 Property, plant and equipment

Cost
At 1 January 2020
Additions
At 31 December 2020
Depreciation
At 1 January 2020
Depreciation charged in the year
At 31 December 2020
Carrying amount
At 31 December 2020
At 31 December 2019		 Land and
buildings
Technical
equipment
Computers &
office
equipment
Fixtures,
fittings &
equipment
Motor vehicles
£
£
£
£
£
263,398
225,901
341,033
107,685
53,418
-
-
429
526
-
263,398
225,901
341,462
108,211
53,418
80,019
191,199
341,033
84,628
46,471
3,668
8,676
429
2,358
1,737
83,687
199,875
341,462
86,986
48,208
179,711
26,026
-
21,225
5,210
183,379
34,702
-
23,057
6,947		 Total
£
991,435
955
992,390
743,350
16,868
760,218
232,172
248,085

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

13
Inventories
Finished goods and goods for resale
14
Trade and other receivables
Amounts falling due within one year:
Prepayments and accrued income
15
Finance lease commitments
Future minimum lease payments due under finance leases:
Within one year
Within two and five years
16
Current liabilities
Other taxation and social security
Trade payables
Other payables
Accruals and deferred income		 2020
£
43,300
2020
£
15,046
2020
£
10,080
1,584
11,664
2020
£
21,033
1,284
4,143
6,480
32,940		 2019
£
38,116
2019
£
29,218
2019
£
15,023
19,776
34,799
2019
£
27,145
31,157
8,286
6,480
73,068

17 Retirement benefit schemes

Defined contribution schemes

The trust operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the trust in an independently administered fund.

The charge to profit and loss in respect of defined contribution schemes was £49,716 (2019 - £45,763).

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

18 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds
Balance at 1 Incoming Resources
Balance at 31
January resources expended
December
2020 2020
£ £ £
£
Audio/Visual Systems 33,538 2,700 -
36,238
Campaigns 103,746 137,593 -
241,339
Screens 30,782 - -
30,782
168,066 140,293 -
308,359

19 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
£
£
Fund balances at 31 December 2020 are represented by:
Property, plant and equipment
232,172
-
Current assets/(liabilities)
58,503
308,359
290,675
308,359		 Total
£
232,172
366,862
599,034

20 Related party transactions

There were no disclosable related party transactions during the year (2019 - none).

T he following amounts were outstanding at the reporting end date:

Amounts owed to related
parties
2020
2019
£
£
-
-

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

21
Cash generated from operations
Surplus/(deficit) for the year
Adjustments for:
Depreciation and impairment of property, plant and equipment
Movements in working capital:
(Increase) in inventories
Decrease in trade and other receivables
(Decrease)/increase in trade and other payables
Cash absorbed by operations
22
Analysis of changes in net funds
The trust had no debt during the year.		 2020
2019
£
£
5,927
(182,077)
16,868
25,303
(5,247)
(5,629)
14,171
40,743
(40,128)
8,931
(8,409)
(112,729)