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2020-09-30-accounts

Company Registration Number: 2417029 (England & Wales)

Charity Registration Number: 328322

CHRISTIANS AWARE

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2020

CHRISTIANS AWARE

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner’s report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 16

CHRISTIANS AWARE

TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2020

The trustees, who are also directors of the charity for the purposes of the Companies Act, present their report and financial statements for the year ended 30 September 2020.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s governing document, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland FRS 102, Accounting and Reporting by Charities: Statement of Recommended Practice for Charities applying FRS 102 (2019), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Reference and administrative details

Trustees Archbishop Angaelos (Resigned as Chairman and Trustee on 11January 2020)
Rev. J Bennett
Mr IC Bosman
Mr S Chellaiah
Mr GT Crawshaw
Rev. JR Flack
Mrs N Hayward Assistant Treasurer
Rev. RY Khan
Mr M King
Mrs B Mayhew
Rt Rev Dr John Perumbalath Chairman (Appointed on 11 January 2020)
Mrs F Pike Treasurer
Rev. I Selvanayagam
Mr M Slater (Appointed on 11 January 2020)
Mr RC Taylor Vice Chairman
Patron Archbishop Angaelos Appointed 11 January 2020
Company secretary Mrs BJ Butler (delegated day to day management)
Company number 2417029
Charity number 328322
Registered office 2 Saxby Street
and principal Leicester
address LE2 0ND
Independent Paul Barnett FCCA
examiner Newby Castleman LLP
Chartered Accountants
West Walk Building
110 Regent Road
Leicester
LE1 7LT
Bankers CAF Bank Ltd Barclays Bank plc
PO Box 289 68 Evington Road
West Malling Leicester
ME19 4TA LE2 1HJ

Objectives and activities

The charity’s objects and principal activities are the advancement of faith and assisting the ecumenical movement within the Christian Church and the encouragement of understanding between Christians and people of other faiths. It is committed to increasing crosscultural understanding and to promoting development, justice and peace. It seeks to do so through arranging visits, pilgrimages, conferences, meetings and publications. The publications include books and periodic magazines.

Public benefit

The trustees confirm that they have considered the Commissioner’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. The services provided by the charity are for any member of the public and we welcome the participation of Christians and Non-Christians alike. Inter-faith dialogue between all members of the public is actively encouraged. A website is also available which provides an opportunity for the charity to engage with a worldwide audience.

Page 1

CHRISTIANS AWARE

TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

Achievements and performance

The year has been greatly affected by the Coronavirus pandemic. Since the outbreak of COVID 19 following our annual conference in January, we have been obliged to cancel all UK events including our normal fundraising activities, international visits and face to face meetings. We have managed to continue much of our work, particularly the production of the magazine and resources, without the normal help of volunteers in the office. There have been no staff changes.

During this year we arranged no international visits. Our visits normally enable our members to learn about the way of life and faith in the local communities. Sometimes during our visits, material help is provided to host communities but this is not central to any visit. Members of some groups are sometimes able to contribute comparatively small financial amounts to local projects. Donations have been given for work with the very poor. Special restricted funds are kept by Christians Aware and we were delighted to award grants to organisations in the sum of £13,860. Our aim is to pass on funds raised as soon as we reasonably can. Although it is not our intention to teach, our members are able through shared experiences and conversation to convey something of their own heritage, faith and culture. They are also able to learn and to bring back their experiences to share in their local communities and churches. Some conference and discussion opportunities are held following visits. Conferences are also held on issues of human rights and responsibilities.

Our ‘Faith Awareness’ programme works to bring understanding and trust between members of the world faiths. It normally includes courses, day conferences, visits to places of worship and community, the publication of books and pilgrimages. Resources and opportunities are offered to school children and students. Both the main pilgrimage and the day pilgrimage were cancelled this year.

Our annual conference took place before COVID 19 took hold in the UK. The focus was ‘One God. One Humanity.’ Speakers included Archbishop Josiah Idowu-Fearon - Secretary General of the Anglican Consultative Council, Bill Schwartz - Archdeacon in the Diocese of Cyprus and the Gulf and Alan Race - writer and theologian and Chairman of the World Congress of Faiths. Participants were well resourced and enthused to share the issues with others.

Our 2020 summer school was postponed until 2021.

We held our first webinar this year, when our new chairman, Bishop John Perumbalath, spoke.

Our international visitors during the year included Aki Kobayashi from Japan.

Through our normal conferences, summer schools, meetings, books and other publications, particularly the magazine, we seek to share with one another our values, our experiences and our awareness of others so that together we can play a stronger part in promoting peace, justice and development. We produced a new valuable resource book this year entitled ‘Listen to the World’ by Anthea Dove. Anthea hopes to raise awareness of refugee issues through her writing.

We measure our performance in achieving our objectives not only by the number of people who normally participate, but also by asking them to evaluate the resources from which they benefit, to share with others in groups and to give talks. We see our work as a resource for local communities and churches. We are in frequent contact with correspondents around the world who give us an insight into the value of our work. Inevitably, however, these assessments are subjective and qualitative rather than providing hard data but we can build on the outcome in planning further resources and activities for the future.

Financial review

The statement of financial activities for the year is set out in the financial statements on page 5.

Net movement in unrestricted funds amounted to £9,869. These results are better than those budgeted partly due to an increase in income and partly due to a reduction in costs. However, it is vitally important that we continue to make savings and strive to increase our income.

Following the outbreak of COVID 19, we received some generous donations and legacies. We also secured a grant in the sum of £10,000 from Leicester City Council. We plan to use at least £6,000 of this grant to support the 2020/21 budget and conference.

The small deficits on the Munguishi Coffee restricted fund and the General Projects restricted fund at 30 September 2020 should be cleared shortly after the year end.

The trustees would like to place on record their grateful thanks to the Executive Secretary, Barbara Butler, for all her initiative and commitment in carrying forward the work of the charity. They are also grateful to the office manager, Eliam Ngoma, to the subscription’s secretary, Robert Robinson, and to the service normally provided by our volunteers, most notably our regional representatives and office staff. In addition, many of our members give a great deal of their time in helping to run visits, conferences and other activities.

Page 2

CHRISTIANS AWARE

TRUSTEES REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

Financial review (continued)

Reserves policy

Reserves are needed:

i) to provide funds which can be designated to specific projects to enable those projects to be undertaken at short notice; and ii) to cover administration, fundraising and support costs without which the charity could not function.

The trustees consider that free reserves should be sufficient to provide approximately 3 months cover of core expenditure and the amount of free reserves held as at 30 September 2020 in the sum of £31,140 (see page 13) was in excess of this figure. The charity’s free reserves are defined as its general funds (being unrestricted funds less designated funds) less fixed asset investments.

Risk Management

The board of trustees has considered and approved the risk management policy. The policy covers the risks involved in running our services, commercial operations and fundraising activities and we have put in place systems to minimise such risks. When working in challenging areas or insecure locations we tend to work alongside local partners. Our internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are also in place to ensure compliance with health and safety requirements covering both staff, volunteers and members of the public affected by Christian’s Aware’s activities.

Since the outbreak of COVID 19 our office manager, Eliam Ngoma, works alone in the office and the Subscriptions Secretary works remotely. Both the treasurer and the assistant treasurer work online. There is a system in place to ensure that invoices are paid. Our members and others are encouraged where possible to make payments by bank transfer.

Structure and governance

The charity is a charitable company limited by guarantee, incorporated on 25 August 1989. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Trustees

The trustees who have held office since 1 October 2019 are set out on page 1.

All the trustees are Christians. They are selected in an attempt to obtain a balance of gender, age, denomination, skill and experience. The trustees are elected every year at the Annual General Meeting. The induction and development of trustees is adapted for each individual but a welcome pack is offered to all.

Organisational structure

The charity is governed by the trustees. They meet three or four times a year, one of the meetings being residential, to consider strategic and planning issues and to monitor their implementation and the achievement of objectives. Most meetings in 2020 have been on the Zoom platform.

The management and educational programme of the charity is delegated to the Executive Secretary. In carrying out her tasks she works in partnership with three groups set up by the trustees which include both trustees and other members - an operations group, a fundraising group and an international visits group. Since the outbreak of COVID 19, the Operations Group has met on the Zoom platform every two weeks to share necessary planning. There are also a number of voluntary regional representatives who arrange programmes in their geographical area in consultation with the Executive Secretary.

Plans for future periods

Our future plans do not include any major change in the nature of our activities. However, we continue to need to find ways of increasing our membership to help increase our income and we plan further books and visits to the developing world. We plan to continue to introduce more short new visits on the European mainland. We continue to try and help the members themselves increase our membership, and we also need to encourage more monthly subscriptions. Further, we need to promote our books, services and activities.

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

This report was approved by the Board of Trustees on 27 November 2020 and signed on their behalf.

Mrs F Pike Mrs BJ Butler Trustee and Treasurer Secretary

Page 3

CHRISTIANS AWARE

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF CHRISTIANS AWARE

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2020 which are set out on pages 5 to 16.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for Accounting and Reporting by Charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102).

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.

PT Barnett FCCA (Independent Examiner) Newby Castleman LLP Chartered Accountants West Walk Building 110 Regent Road Leicester LE1 7LT

27 November 2020

Page 4

CHRISTIANS AWARE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2020

Notes Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Income from:
Donations and legacies 2 41,028 25,510 66,538 47,800
Charitable activities 3 14,500 - 14,500 45,907
Other trading activities 4 7,390 471 7,861 8,102
Investments 5 107 - 107 108
Other 6 10,000 - 10,000 -
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total: 73,025 25,981 99,006 101,917
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Expenditure on:
Raising funds 7 39,289 859 40,148 34,908
Charitable activities 8 23,967 16,405 40,372 65,526
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total: 63,256 17,264 80,520 100,434
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net income 9,769 8,717 18,486 1,483
Transfers between funds 11 100 (100) - -
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net movement in funds 9,869 8,617 18,486 1,483
Reconciliation of funds:
Total funds brought forward 30,103 4,553 34,656
33,173
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Total funds carried forward 39,972 13,170 53,142 34,656
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All income and expenditure derive from continuing activities.

Page 5

CHRISTIANS AWARE

BALANCE SHEET - 30 SEPTEMBER 2020

Notes 2020 2019
£ £
Fixed assets:
Investments 13 - 10,000
Current assets:
Stock 14 12,431 13,891
Debtors
15		 8,798 11,072
Cash at bank and in hand 52,306 12,002
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
73,535 36,965
Liabilities:
Creditors: amounts falling due within one
year		 16 20,393 12,309
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Net current assets 53,142 24,656
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Net assets 18 53,142 34,656
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The funds of the Charity:
Unrestricted funds 19 39,972 30,103
Restricted funds 20 13,170 4,553
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Total Charity funds 53,142 34,656
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These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

For the year ending 30 September 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees’ responsibilities:

The financial statements were approved and authorised for issue by the Board of Trustees on 27 November 2020 and are signed on its behalf by:

Mrs F Pike

Trustee and Treasurer

Company Registration No. 2417029

The notes on pages 7 to 16 form part of these financial statements

Page 6

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020

1. Accounting policies

Charity information

Christians Aware is a private company limited by guarantee incorporated in England and Wales. The address of the registered office and place of business is given in the reference and administrative details on page 1 of these financial statements.

The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.1 Basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland FRS 102, Accounting and Reporting by Charities: Statement of Recommended Practice for Charities applying FRS 102 (2019), the Companies Act 2006, the Charities Act 2011 and UK Generally Accepted Accounting Practice.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts 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. These policies have been consistently applied to all years presented unless otherwise stated.

Comparative amounts have been reclassified to ensure consistency with the current year's presentation.

1.2

Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity 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

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for specific purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Transfers from restricted funds to unrestricted funds are made when restricted assets are released and reallocated to unrestricted income funds following the discharge of the restriction.

1.4

Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount can be quantified with reasonable accuracy.

No amounts are included in the financial statements for services donated by volunteers.

1.5

Expenditure recognition

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis and has been classified under the following headings:

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Page 7

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

1 Accounting policies (continued)

1.6 Support costs

Support costs include those functions that assist the charity’s programme of activities. Support costs include governance costs which comprise costs associated with meeting the constitutional and statutory requirements of the charity and include independent examination fees.

All support costs are allocated to expenditure on raising funds and charitable activities on a basis consistent with use of the resources.

1.7 Leases

Rentals payable under operating leases are charged to the statement of financial activities on a straight-line basis over the term of the relevant lease.

1.8 Fixed asset investments

Fixed asset investments comprise a one-year Fixed Term Bond.

Fixed asset investments are initially recognised at their transaction price and are subsequently measured at amortised cost.

1.9 Stock

Stock comprises books and other fundraising goods and is valued at the lower of cost and net realisable value.

1.10 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered.

Prepayments are valued at the amount prepaid net of any trade discounts due.

1.11 Cash at bank and in hand

or less from the date of acquisition or opening of the deposit or similar account.

1.12 Creditors

Creditors are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement value after allowing for any trade discounts due.

1.13 Taxation As a charity, the company is exempt from tax on income and gains to the extent that these are applied to its charitable objects. No such tax charges have arisen in the charity.

1.14 Employee benefits

When employees have rendered service to the charity, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

1.15 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the officers 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.

The officers do not consider there to be any key sources of estimates or uncertainty that have a significant effect on the amounts recognised in the financial statements.

Page 8

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

2 Income from donations and legacies

Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Donations and legacies 24,746 22,320 47,066 29,329
Donated goods and services 2,486 - 2,486 3,483
Subscriptions 7,145 - 7,145 7,288
Tax recovered 6,651 3,190 9,841 7,700
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41,028 25,510 66,538 47,800
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For the year ended 30 September 2019, income in the sum of £40,175 related to unrestricted funds and income in the sum of £7,625 related to restricted funds.

3 Income from charitable activities

Income from charitable activities
Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Conferences, courses and summer school 11,140 - 11,140 19,061
Visits and pilgrimages 3,360 - 3,360 26,846
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14,500 - 14,500 45,907
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For the year ended 30 September 2019, all the income related to unrestricted funds.

4 Income from other trading activities

Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Books, cards and goods 7,390 471 7,861 8,102
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2019, income in the sum of £7,372 related to unrestricted funds and income in the sum of £730 related to restricted funds.

5 Income from investments

Income from investments
Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Interest repayment supplement 5 - 5 3
Bank interest 2 - 2 5
Bond interest 100 - 100 100
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107 - 107 108
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For the year ended 30 September 2019, all the income related to unrestricted funds.

6

Other income

Other income
Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Discretionary Business Grant 10,000 - 10,000 -
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

The above grant was awarded by Leicester City Council from the Local Authority Discretionary Fund to assist with the COVID 19 pandemic.

There was no other income for the year ended 30 September 2019.

Page 9

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

7 Expenditure on raising funds

Unrestricted Unrestricted Restricted Restricted
funds funds funds funds Total Total
direct costs support costs direct costs support costs 2020 2019
note 9
£ £ £ £ £ £
Magazines 7,814 18,918 - - 26,732 23,973
Books, cards and goods 7,887 2,476 859 - 11,222 9,034
Membership scheme - 2,194 - - 2,194 1,901
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
15,701 23,588 859 - 40,148 34,908
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For the year ended 30 September 2019, expenditure in the sum of £33,162 related to unrestricted funds and expenditure in the sum of £1,746 related to restricted funds.

For the year ended 30 September 2019, the costs of running the membership scheme in the sum of £1,901 have been reclassified and shown as a separate cost category to ensure consistency with the current year’s presentation.

8 Expenditure on charitable activities

Unrestricted Total
funds Restricted funds Total Support Total Total
direct costs direct costs direct costs costs note 9 2020 2019
£ £ £ £ £ £
Conferences, courses and 10,040 - 10,040
10,428		 20,468 29,952
summer school
Visits and pilgrimages 2,528 192 2,720 1,091 3,811 30,234
Projects - - - - - 47
Grant funding - 13,860 13,860 1,147 15,007 4,723
Book publications - 1,086 1,086 - 1,086 570
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
12,568 15,138 27,706 12,666 40,372 65,526
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For the year ended 30 September 2019, expenditure in the sum of £60,186 related to unrestricted funds and expenditure in the sum of £5,340 related to restricted funds.

The charity undertakes its charitable activities partially through grant funding of activities and awarded grants to the following organisations:

organisations:
Total
2020
£
Trinita Society - support and education of street children 6,020
Panchsheel Adiwasi Schools – general support for a rural school 6,020
IRCS India – to support a pre-school 1,820
ÍÍÍÍÍÍ

Page 10

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

9

10

 Expenditure on support costs
Support costs include governance costs totalling £5,508 (2019: £5,340).
Employees
Employment costs
Total
2020
£
Total
2019
£
Salaries and wages
10,995
12,327
Pension costs
139
113
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ÄÄÄÄÄÄÄ
Total
11,134
12,440
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Number of employees
The average monthly number of employees during the year was as follows:
2020
2019
Support services to charitable activities
1
1
Administration
1
1
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ÄÄÄÄÄÄ
Total
2
2
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Basis of allocation
Charitable
activities
£
Raising
funds
£
Total
2020
£
Total
2019
£
Staff costs
Time spent
3,896
7,238
11,134
12,440
Trustee expenses
Time spent
1,789
2,370
4,159
4,847
Volunteer expenses
Travel
Time spent
-
405
986
405
986
810
1,485
1,430
Premises expenses
2,346
5,475
7,821
8,940
Office
Use of resources
1,565
3,650
5,215
3,040
Miscellaneous
186
435
621
679
Governance costs
Independent examiner’s fees
837
1,023
1,860
1,800
Accountancy
945
1,155
2,100
2,040
Annual report
697
851
1,548
1,500
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
12,666
23,588
36,254
38,201
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ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Fund allocation
Unrestricted funds
11,399
23,588
Restricted funds
1,267
-
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ

11 Fund transfers

accordance with the terms of the original restriction.

12 Trustees

The trustees neither received nor waived any emoluments during the year (2019: Nil).

Expenses were reimbursed to the trustees as follows:

Expenses were reimbursed to the trustees as follows:
2020 2019 2020 2019
number number £
 £
Leadership re visits and pilgrimages - 2 - 2,620
Travel 7 7 3,078 1,588
Subsistence 4 3 1,009 486
Other 1 1 55 55
ÍÍÍÍÍ ÍÍÍÍÍ

Page 11

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

13 Fixed asset investments

13 Fixed asset investments
2020 2019
UK Fixed Term Bond: £ £
Cost
Balance at 1 October 2019 10,000 10,000
Additions 100 100
Disposals (10,100) (100)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2020 - 10,000
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
14 Stock
2020 2019
£ £
Books 9,830 12,042
Other fundraising goods 2,601 1,849
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
12,431 13,891
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
15 Debtors – amounts falling due within one year
2020 2019
£ £
Prepayments 5,816 6,563
Other debtors 2,982 4,509
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
8,798 11,072
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
16 Creditors - amounts falling due within one year
2020 2019
£ £
Trade creditors 16 14
Deferred income 15,757 5,886
Accruals 4,550 6,350
Taxation and social security 70 59
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
20,393 12,309
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

17 Deferred income

Deferred income comprises income associated with visits and pilgrimages after the year end and membership

subscriptions.
2020 2019
£ £
Balance at 1 October 2019 5,886 9,340
Amount released from previous year (4,986) (9,340)
Deferred in current year 14,857 5,886
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2020 15,757 5,886
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

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CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

18 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 30 September 2020 are represented by:
Stock 10,853 1,578 12,431
Debtors 8,386 412 8,798
Cash 41,126 11,180 52,306
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
60,365 13,170 73,535
Current liabilities (20,393) - (20,393)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Net assets at 30 September 2020 39,972 13,170 53,142
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Unrestricted Restricted Total
funds funds funds
£ £ £
Fund balances at 30 September 2019 are represented by:
Fixed asset investment 10,000 - 10,000
Stock 11,846 2,045 13,891
Debtors 10,505 567 11,072
Cash 10,061 1,941 12,002
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
42,412 4,553 46,965
Current liabilities (12,309) - (12,309)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Net assets at 30 September 2019 30,103 4,553 34,656
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ
19 Unrestricted funds
Balance Balance
1 October 2019 Income Expenditure Transfers 30 September 2020
£ £ £ £ £
Designated IT fund 2,000 - - - 2,000
Designated conference fund - - - 3,000 3,000
Designated budget fund 20/21 - - - 3,000 3,000
Designated travel fund - - - 832 832
General funds 28,103 73,025 63,256 (6,732) 31,140
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
30,103 73,025 63,256 100 39,972
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ
Balance Balance
1 October 2018 Income Expenditure Transfers 30 September 2019
£ £ £ £ £
Designated reserve fund 2,000 - - - 2,000
General funds 27,789 93,562 93,348 100 28,103
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
29,789 93,562 93,348 100 30,103
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ

Name of fund Purpose of fund

Designated IT fund this represents an amount set aside to meet any exceptional IT costs.

Designated conference fund

this represents an amount set aside to meet any exceptional conference costs in 2021

Designated budget fund 20/21 this represents an amount set aside to support next year’s budget.

Designated travel fund this represents an amount set aside to support future travel costs

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CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

20 Restricted funds

Restricted funds
Balance Balance
1 October 2019 Income Expenditure Transfers 30 September 2020
£ £ £ £ £
Book fund – capital and income 290 2,132 1,086 - 1,336
Book fund - stock 1,666 - 445 - 1221
General projects (118) 600 - (600) (118)
IRCS India 1,539 468 1,867 - 140
Lent 2020 Toliara, Madagascar - 3,427 - 3,427
MEEN 101 - - - 101
Mt. Kenya South mothers’ mercy home 875 - - - 875
Munguishi coffee (244) 438 414 (100) (320)
Panchsheel - 9,816 6,720 - 3,096
SAC/CCC 18 975 120 500 1,373
Travel fund 192 300 192 - 300
Trinita Society 28 7,825 6,420 100 1,533
Wi’am conflict resolution centre 206 - - - 206
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
4,553 25,981 17,264 (100) 13,170
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ
Balance Balance
1 October 2018 Income Expenditure Transfers 30 September 2019
£ £ £ £ £
Book fund – capital and income 180 680 570 - 290
Book fund - stock 1,274 1,527 1,135 - 1,666
General projects - 2,813 2,931 (118)
IRCS India 645 995 101 - 1,539
MEEN 101 - - - 101
Mt. Kenya South mothers’ mercy home 875 - - - 875
Munguishi coffee (153) 620 611 (100) (244)
SAC/CCC 18 - - - 18
SM Nyahwa Foundation 46 - 46 - -
Travel fund 192 - - - 192
Trinita Society - 1,720 1,692 - 28
Wi’am conflict resolution centre 206 - - - 206
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
3,384 8,355 7,086 (100) 4,553
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ

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CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

20 Restricted funds continued

Name of fund Purpose of fund Book fund to support the writing and publication of such books as will further the aims of Christians Aware as an educational charity. General projects the main project is to provide support for the rural Katete Girls Secondary School in Zambia. IRCS India to support a pre-school in Thayyur near Chennai (Madras) to help marginalised children aged 1-6 to grow and flourish socially, emotionally, physically and mentally via an IRCS project. Lent 2020 Toliara, to support the education fund of the Anglian Diocese of Toliara including training church leaders, Madagascar teaching resources and basic education. MEEN to help this UK Middle Eastern Network to meet and invite speakers on the Middle East. Mt. Kenya South mothers’ to support the development work of the Anglican Diocese of Mt. Kenya South. mercy home Munguishi coffee to promote the work of the Lay Training Centre in the Diocese of Mt. Kilimanjaro in Tanzania by selling coffee from small co-operatives in Tanzania. Panchsheel to support the Panchsheel Adiwasi School in a poor tribal area of Maharashtra, India. SAC/CCC to support the work with street children of the South Asia Council for Community and Children in Crisis based in Bangalore, South India. SM Nyahwa Foundation to support charities in Southern Africa and foster links internationally. Travel fund to enable young people to travel, based on the philosophy of our book “Travel with Awareness”. Trinita Society to provide support for child labourers in West Bengal and work towards a society free of child labour. Wi’am conflict resolution working with the larger Bethlehem community to build a democratic and just society. centre

21 Operating lease commitments

At 30 September 2020 the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

perating leases, which fall due as follows:
Land and
buildings Other 2020 2019
£ £ £ £
Operating leases which expire:
Within one year 1,250 - 1,250 5,000
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ

Lease payments totalling £5,000 (2019 - £5,000) have been recognised as an expense during the year.

22 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees.

The charge to the SOFA in respect of the defined contribution schemes was £139 (2019 - £113). This expenditure has been allocated to support costs and unrestricted funds.

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CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2020 (CONTINUED)

23 Related party transactions

In addition to the transactions with trustees detailed in note 12, the following transactions require disclosure:

Remuneration of key management personnel

The remuneration of key management personnel is as follows.


2020
2019
£ £
Aggregate compensation
1,200
1,200
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Reimbursed expenses
The company secretary incurred expenditure which was subsequently reimbursed as follows.

2020
2019
£ £
Travel and subsistence
810 1,227
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ

At 30 September 2020 the amount included in creditors awaiting reimbursement was £nil (2019 - £895).

Donations received by the charity

The total amount of unconditional donations received from officers is as follows.

2020 2019
£ £
Aggregate cash donations 8,425 8,402
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
2020 2019
£ £
Aggregate donations in kind 1,400 500
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

Donations in kind in the sum of £1,400 (2019 - £500) relate to the value of printing services provided by Kevin Mayhew Limited. Mrs B Mayhew, a trustee of Christians Aware is also a director and secretary of Kevin Mayhew Limited.

24 Funds received as agent

The charity acted as an agent during the reporting period and a sum of £nil (2019 - £2,001) was both received and subsequently paid out to a specified third party in accordance with instructions received.

25 Controlling party

Companies Act and governed by the Memorandum and Articles of Association of the Company. The trustees of the Company are elected members and act as directors of the Company who are deemed to be the controlling party of the Company.

26 Events after the reporting date

The COVID 19 pandemic resulted in visits, events and projects being cancelled or held online. Income after the reporting date is expected to reduce significantly. More detail is included in the trustees’ report on how COVID 19 has impacted the charity and the measures the trustees have taken to try and mitigate its impact.

Page 16