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2022-12-31-accounts

Charity registration number 327522

CHRIST FOR ALL NATIONS (UK)

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

CHRIST FOR ALL NATIONS (UK)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Reverend D Kolenda Reverend P van den Berg Reverend R Benson Reverend J Mitchell O Raper 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 - 3
Statement of trustees' responsibilities 4
Independent auditor's report 5 to 7
Statement of financial activities 8
Statement of financial position 9
Statement of cash flows 10
Notes to the financial statements 11 - 19

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report and financial statements for the year ended 31 December 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 2 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 (Resigned 5 December 2022) Reverend R Benson Reverend S Uppal (Resigned 5 December 2022) Reverend J Mitchell O Raper (appointed 25 October 2022)

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 14 staff (11 full-time and 3 part-time):

The trust is affiliated to:

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

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

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.

Review of year

This has been a great year for Christ for all Nations post covid, getting back into being busy again in the UK. 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.

The charity participated in 8 major gospel campaigns throughout the year of 2022. 2 of them were partnership crusades where our trustee Rev Peter Vandenberg worked alongside evangelist Randy Roberts in Uganda in July 2022 and then Mozambique in the following September. We then also held 5 crusades in Zambia in September by our president and CEO of CfaN Daniel Kolenda who then also led our Flagship crusade in November in the country of Ghana.

Christ for all Nations has been instrumental in reaching over 88 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.

We continue to remember and celebrate evangelist Reinhard Bonnke who passed away in December 2019.

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

Achievements and performance

We continue to grow our Monthly Partner programme and have nearly 2400 people regularly contributing on a monthly basis. This enables people to regularly support the charity from a financial perspective.

We continue to connect with our partners on a monthly zoom event called FUEL that has really helped us in a low cost way of communicating all that God is doing in Africa and around the world. We have continued to build on our Fire Camps and held 2 in 2022, one in Norwich and also in Cardiff. These are 10 day evangelistic training courses that include working with local churches and doing outreach and tend to end with a crusade. Its part of the vision of Daniel Kolenda to see evangelists raised up across the globe to see a multiplying of evangelism.

Financial review

The trustees consider the financial situation of the charity to be satisfactory.

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. Income in 2022 has dropped by 6% to £1,402,587. Expenditure this year included £885,252 on the advancement of the Christian Faith (a total of 63% of the income). Full details can be seen in the financial statements and the accompanying notes.

Plans for the future

We strategized to grow our partnership base by engaging with Churches more than ever before. We have been sending our armies of Evangelists that have been trained at the Bootcamp as well as Fire Camps to hold Evangelism workshops. This has been a great way to get in front of Churches and share what's happening in Africa through CfaN and gather support. We continue to grow our monthly Zoom event FUEL as a low cost way to increase the awareness of what we are doing.

The African crusades will not just continue but will increase with Evangelist Daniel Kolenda's vision for a 'Decade of Double Harvest' where in the next 10 years we plan to provide the training and equipping of an army of evangelists around the world giving an increase in the amount of African Crusades that we are able to carry out.

In relation to our trustees structure we continue to look for potential additions who can add to the already strong contributions that we have.

The report was approved for and on behalf of the trustees on 20 September 2023 and signed on its behalf by

Reverend R Benson Trustee

CHRIST FOR ALL NATIONS (UK)

TRUSTEES' RESPONSIBILITIES STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2022

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 2022 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).

In our opinion, the financial statements:

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:

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 company’s members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's 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 company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

M T Manley & Co Limited (Statutory Auditor) 20 September 2023 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 2022

Unrestricted
Restricted
funds
funds
Notes
£
£
Income from:
Donations and legacies
3
1,131,319
172,150
Charitable activities
4
72,235
-
Other trading activities
5
26,883
-
Total income
1,230,437
172,150
Expenditure on:
Raising funds
6
418,349
-
Charitable activities
7
1,023,450
172,150
Total resources expended
1,441,799
172,150
Net expenditure for the year/
Net movement in funds
(211,362)
-
Fund balances at 1 January 2022
547,618
30,782
Fund balances at 31 December 2022
336,256
30,782		 Total
2022
£
1,303,469
72,235
26,883
1,402,587
418,349
1,195,600
1,613,949
(211,362)
578,400
367,038		 Total
2021
£
1,470,567
4,298
18,849
1,493,714
419,833
1,094,517
1,514,350
(20,636)
599,035
578,399

CHRIST FOR ALL NATIONS (UK)

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2022

Notes
Fixed assets
Property, plant and equipment
11
Current assets
Inventories
12
Trade and other receivables
13
Cash at bank and in hand
Current liabilities
14
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
16
Unrestricted funds		 2022
£
68,954
50,635
97,116
216,705
(66,333)		 £
216,666
150,372
367,038
30,782
336,256
367,038		 2021
£
42,647
25,329
338,265
406,241
(48,765)		 £
220,923
357,476
578,399
30,782
547,617
578,399

The financial statements were approved by the board of trustees who authorise their issue on 20 September 2023 and are signed on their behalf by:

Reverend R Benson Trustee

CHRIST FOR ALL NATIONS (UK)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
20
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		 2022
£
£
(230,116)
(11,033)
(11,033)
(241,149)
338,265
97,116		 2021
£
(3,413)		 £
222
(3,413)
(3,191)
341,456
338,265

STATEMENT OF CASH FLOWS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

CHRIST FOR ALL NATIONS (UK)

1 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.

2 Accounting policies

Charity information

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

2.1 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 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.

2.2 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.

2.3 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.

2.4 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.

CHRIST FOR ALL NATIONS (UK)

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

2 Accounting policies

(Continued)

2.5 Resources expended

Basic financial liabilities, including trade and other payables 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.

2.6 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.

2.7 Impairment of non-current assets

At each reporting end date, the trust reviews the carrying amounts of its tangible a ssets 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.

2.8 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.

2.9 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 2022

2 Accounting policies

(Continued)

2.10 Retirement benefits

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

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
1,131,180
172,150
Legacies receivable
139
-
1,131,319
172,150
Charitable activities
Event sponsorship and ticket sales		 Total
Unrestricted
Restricted
Total
funds
funds
2022
2021
2021
2021
£
£
£
£
1,303,330
1,338,508
94,539
1,433,047
139
37,520
-
37,520
1,303,469
1,376,028
94,539
1,470,567
Unrestricted
funds 2022
Unrestricted
funds 2021
£
£
72,235
4,298

4 Charitable activities

5 Other trading activities

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Non-charitable trading activities 26,883 18,849

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

6 Raising funds

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Fundraising and publicity
Staging fundraising events 150,648 132,682
Staff costs 261,046 272,530
Fundraising and publicity 411,694 405,212
Trading costs
Other trading activities 6,655 14,621
418,349 419,833

7 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
Restricted funds
For the year ended 31 December 2021
Unrestricted funds
Restricted funds		 2022
£
295,058
15,290
885,252
1,195,600
(176,913)
(67,707)
950,980
778,830
172,150
950,980		 2021
£
345,212
14,662
734,643
1,094,517
(210,676)
(76,998)
806,843
712,304
94,539
806,843

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

8
Support costs
Support
costs
Governance
costs
£
£
Staff costs
62,422
42,624
Depreciation
15,290
-
Travel and
accommodation costs
18,221
Su ndry other costs
99,201
-
Audit fees
-
6,862
176,913
67,707
Analysed between
Charitable activities
176,913
67,707		 2022
£
105,046
15,290
18,221
99,201
6,862
244,620		 2021 Basis of allocation
£
156,785
14,662
403
109,343
6,480 Governance
287,673
287,673

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, and none were reimbursed expenses (2021- £Nil ).

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

10 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:
£70,000 - £80,000		 2022
Number
1
13
14
2022
£
471,783
48,851
35,470
556,104
2022
Number
1		 2021
Number
1
16
17
2021
£
525,578
50,890
41,274
617,742
2021
Number
2

Contributions totalling £ 5,507 (2021: £11,177) 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 2022

11 Property, plant and equipment

Cost
At 1 January 2022
Additions
At 31 December 2022
Depreciation
At 1 January 2022
Depreciation charged in the year
At 31 December 2022
Carrying amount
At 31 December 2022
At 31 December 2021		 Land and
buildings
£
263,398
-
263,398
87,281
3,522
90,803
172,595
176,117		 Technical
equipment
Computers &
office
equipment
£
£
225,901
344,875
9,783
1,250
235,684
346,125
206,381
342,599
7,326
1,555
213,707
344,154
21,977
1,971
19,520
2,276		 Fixtures,
fittings &
equipment
Motor vehicles
£
£
108,211
53,418
-
-
108,211
53,418
89,108
49,511
1,910
977
91,018
50,488
17,193
2,930
19,103
3,907		 Total
£
995,803
11,033
1,006,836
774,880
15,290
790,170
216,666
220,923

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

12
Inventories
Finished goods and goods for resale
13
Trade and other receivables
Amounts falling due within one year:
Prepayments and accrued income
14
Current liabilities
Other taxation and social security
Trade payables
Other payables
Accruals and deferred income		 2022
£
68,955
2022
£
50,635
2022
£
11,425
43,632
2,956
8,320
66,333		 2021
£
42,647
2021
£
25,330
2021
£
20,075
16,299
5,911
6,480
48,765

15 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 £35,470 (2021 - £41,274).

16 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
2022 2022
£ £ £ £
Campaigns - 172,150 (172,150)
-
Screens 30,782 - - 30,782
30,782 172,150 (172,150)
30,782

CHRIST FOR ALL NATIONS (UK)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2022

17
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
£
£
Fund balances at 31 December 2022 are represented by:
Property, plant and equipment
216,666
-
Current assets/(liabilities)
119,590
30,782
336,256
30,782
18
Related party transactions
There were no disclosable related party transactions during the year (2020 - none).
There are no amounts owed to/from related parties at the year end.
19
Analysis of changes in net funds
The trust had no debt during the year.
20
Cash generated from operations
2022
£
Deficit for the year
(211,362)
Adjustments for:
Depreciation and impairment of property, plant and equipment
15,290
Movements in working capital:
(Increase)/decrease in inventories
(26,307)
(Increase) in trade and other receivables
(25,305)
Increase in trade and other payables
17,568
Cash (absorbed by)/generated from operations
(230,116)		 Total
£
216,666
150,372
367,038
2021
£
(20,636)
14,662
655
(10,284)
15,825
222