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2021-09-30-accounts

Company Registration Number: 2417029 (England & Wales)

Charity Registration Number: 328322

CHRISTIANS AWARE

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2021

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 - 17

CHRISTIANS AWARE

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021

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 2021.

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 Rev. J Bennett
Mr IC Bosman
Mr S Chellaiah
Mr GT Crawshaw (Resigned 19 June 2021)
Rev. JR Flack
Mrs N Hayward Assistant Treasurer
Rev. RY Khan
Mr M King
Mrs B Mayhew
Rt Rev Dr John Perumbalath Chairman
Mrs F Pike Treasurer
Rev. I Selvanayagam
Mr M Slater
Mr RC Taylor Vice Chairman
Patron Archbishop Angaelos
Company secretary Mrs BJ Butler (delegated day to day management)
Company number 2417029
Charity number 328322
Registered office Overtown Grange, The Balk
and principal Walton
address Wakefield
WF2 6JX
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 2021

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 2019, 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. We have introduced a new IT system, including computers and a printer. We have begun work towards a new website. There have been no staff changes.

This year we have faced an unprecedented challenge. Our office has been deemed unsafe by the agents for the owner and we have been obliged to move everything out of the building into storage. We have a temporary office which has worked very well and enabled us to continue our work to a satisfactory level. We have also begun the process of identifying a new office which we should be able to move into by the end of the calendar year. We have received generous support from our members in facing this challenge.

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 £16,718. 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 postponed this year.

Our annual conference took place on the zoom platform this year. The title was ‘The moment of crisis has come.’ Speakers included the poet-priest Malcolm Guite, priest and astrophysicist David Peat, the farmer Helen Browning, Bishop John Perumbalath, and priest and writer David Rhodes. Participants were well resourced and enthused to share the issues with others.

Our 2021 summer school was also held on the zoom platform. Presenters included Stephen Skinner, Jenny Brown and Ann-Marie Aygeman, Inderjit Bhogal and Adam Boulter.

Our webinar speakers this year included Archbishop Ian Ernest, Archbishop Angaelos, Professor Paul Dastoor, Professor Ian Bradley, artist Jyoti Sahi and Archbishop Rowan Williams.

There were no international visitors this year.

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 published six new books this year. The new books are:

‘Seeking Peace in the Pacific’ by Brian Macdonald-Milne, ‘It’s the Journey’ by Timothy Biles, ‘Boat Boy’, ‘Tom Yarro’ and ‘Noah, Nancy and Tiff’ by Anthea Dove and ‘Contemplative Art’ by Kevin Commons.

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 resources on unrestricted funds amounted to a shortfall of £3,992. This has been met from a surplus of £9,869 in the year ending September 2020 as a result of donations from Leicester City Council. It is vitally important that we strive to make savings and increase our income.

Following the outbreak of Covid-19, we received some generous donations and legacies. Following last year’s grant of £10,000 from Leicester City Council, a further £5,000 was received this year. The funds have been used to support the budget, replacing our IT systems and the removal costs to our temporary office.

The small deficits on the Munguishi Coffee restricted fund and the Tamilnadu Theological Seminary restricted fund at 30 September 2021 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 2021

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 2021 in the sum of £35,980 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 charity has examined the risks involved in running its services, commercial operations and fundraising activities and has put in place systems to minimize such risks. 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 2020 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. All our meetings in 2020/21 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 normally 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 2021 and signed on their behalf.

Mrs F Pike Mrs BJ Butler Trustee and Treasurer Secretary

Page 3

CHRISTIANS AWARE

INDEPENDENDENT EXAMINERS’ REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021

I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2021 which are set out on pages 5 to 17.

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.

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

27 November 2021

Page 4

CHRISTIANS AWARE

STATEMENT OF FINANICAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021

Notes Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Income from:
Donations and legacies 2 43,373 35,017 78,390 66,538
Charitable activities 3 2,125 - 2,125 14,500
Other trading activities 4 4,355 619 4,974 7,861
Investments 5 4 - 4 107
Other 6 5,000 - 5,000 10,000
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total: 54,857 35,636 90,493 99,006
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Expenditure on:
Raising funds 7 45,866 986 46,852 40,148
Charitable activities 8 13,004 24,159 37,163 40,372
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total: 58,870 25,145 84,015 80,520
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net income (4,013) 10,491 6,478 18,486
Transfers between funds 11 21 (21) - -
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net movement in funds (3,992) 10,470 6,478 18,486
Reconciliation of funds:
Total funds brought forward 39,972 13,170 53,142
34,656
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total funds carried forward 35,980 23,640 59,620 53,142
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

All income and expenditure derive from continuing activities.

Page 5

CHRISTIANS AWARE

BALANCE SHEET - 30 SEPTEMBER 2021

Notes 2021 2020
£ £
Fixed assets:
Tangible assets 13 2,626 -
Current assets:
Stock 14 11,146 12,431
Debtors
15		 9,792 8,798
Cash at bank and in hand 54,466 52,306
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
75,404 73,535
Liabilities:
Creditors: amounts falling due within one
year		 16 18,410 20,393
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net current assets 56,994 53,142
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net assets 18 59,620 53,142
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
The funds of the Charity:
Unrestricted funds 19 35,980 39,972
Restricted funds 20 23,640 13,170
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total Charity funds 59,620 53,142
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

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 2021 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 2021 and are signed on its behalf by:

Mrs F Pike

Trustee and Treasurer

Company Registration No. 2417029

The notes on pages 7 to 17 form part of these financial statements

Page 6

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021

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.

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 2021 (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 Stock

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

1.9 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.

1.10 Cash at bank and in hand

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

1.11 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.

1.12 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.

1.13 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.

1.14 Funds received as an agent

The charity receives certain funds towards book publications. These funds are held by the charity in trust on the balance sheet until spent. These funds therefore do not appear as either income or expenditure in the charity's SOFA.

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 2021 (CONTINUED)

2 Income from donations and legacies

Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Donations and legacies 23,923 34,155 58,078 47,066
Donated goods and services 6,519 - 6,519 2,486
Subscriptions 6,635 - 6,635 7,145
Tax recovered 6,296 862 7,158 9,841
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
43,373 35,017 78,390 66,538
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2020, income in the sum of £41,028 related to unrestricted funds and income in the sum of £25,510 related to restricted funds.

3 Income from charitable activities

Income from charitable activities
Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Conferences, courses and summer school 2,125 - 2,125 11,140
Visits and pilgrimages - - - 3,360
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
2,125 - 2,125 14,500
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2020, all the income related to unrestricted funds.

4 Income from other trading activities

Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Books, cards and goods 4,355 619 4,974 7,861
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2020, income in the sum of £7,390 related to unrestricted funds and income in the sum of £471 related to restricted funds.

5 Income from investments

Income from investments
Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Interest repayment supplement - - - 5
Bank interest 4 - 4 2
Bond interest - - - 100
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
4 - 4 107
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2020, all the income related to unrestricted funds.

6

Other income

Other income
Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Discretionary Business Grant 5,000 - 5,000 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 for the year ended 30 September 2021.

Page 9

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (CONTINUED)

7 Expenditure on raising funds

Unrestricted Unrestricted Restricted Restricted
funds funds funds funds Total Total
direct costs support costs direct costs support costs 2021 2020
note 9
£ £ £ £ £ £
Magazines 7,795 22,135 - - 29,930 26,732
Books, cards and goods 10,470 2,553 986 - 14,009 11,222
Membership scheme - 2,913 - - 2,913 2,194
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
18,265 27,601 986 - 46,852 40,148
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2020, expenditure in the sum of £39,289 related to unrestricted funds and expenditure in the sum of £859 related to restricted funds.

8 Expenditure on charitable activities

Unrestricted Total
funds Restricted funds Total Support Total Total
direct costs direct costs direct costs costs note 9 2021 2020
£ £ £ £ £ £
Conferences, courses and 748 - 748
11,097		 11,845 20,468
summer school
Visits and pilgrimages - - - 1,274 1,274 3,811
Projects - - - - - -
Grant funding - 16,848 16,848 1,167 18,015 15,007
Book publications - 6,029 6,029 - 6,029 1,086
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
748 22,877 23,625 13,538 37,163 40,372
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2020, expenditure in the sum of £25,234 related to unrestricted funds and expenditure in the sum of £15,138 related to restricted funds.

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

The charity undertakes its charitable activities partially through grant funding of activities
organisations:		 and awarded grants to
Total
2021
£
Trinita Society - support and education of street children 1,420
Panchsheel Adiwasi Schools - general support for a rural school 3,233
SAC-CC South Asia Council - support and education of street children 1,020
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese 10,020
Lent 2021 Rural Development Movement - empowering people in poverty 270
Tamilnadu Theological Seminary - education support for poor students 885
ÍÍÍÍÍÍ

Page 10

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (CONTINUED)

9

10

 Expenditure on support costs
Support costs include governance costs totalling £5,593 (2020: £5,508).
Employees
Employment costs
Total
2021
£
Total
2020
£
Salaries and wages
12,968
10,995
Pension costs
143
139
ÄÄÄÄÄÄÄ
ÄÄÄÄÄÄÄ
Total
13,111
11,134
ÍÍÍÍÍÍÍ
ÍÍÍÍÍÍÍ
Number of employees
The average monthly number of employees during the year was as follows:
2021
2020
Support services to charitable activities
1
1
Administration
1
1
ÄÄÄÄÄÄÄ
ÄÄÄÄÄÄ
Total
2
2
ÍÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Basis of allocation
Charitable
activities
£
Raising
funds
£
Total
2021
£
Total
2020
£
Staff costs
Time spent
4,589
8,522
13,111
11,134
Trustee expenses
Time spent
264
351
615
4,159
Volunteer expenses
Travel
Time spent
-
-
1,260
-
1,260
-
986
810
Premises expenses
2,074
4,840
6,914
7,821
Office
Use of resources
1,757
4,098
5,855
5,215
Office relocation costs
1,758
4,102
5,860
-
Miscellaneous
185
433
618
621
Depreciation
394
919
1,313
-
Governance costs
Independent examiner’s fees
868
1,062
1,930
1,860
Accountancy
968
1,182
2,150
2,100
Annual report
681
832
1,513
1,548
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
13,538
27,601
41,139
36,254
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Fund allocation
Unrestricted funds
12,256
27,601
Restricted funds
1,282
-
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 (2020: Nil).

Expenses were reimbursed to the trustees as follows:

2021 2020 2021 2020
number number £
 £
Leadership re visits and pilgrimages - - - -
Travel 1 7 214 3,078
Subsistence 1 4 205 1,009
Other - 1 - 55
ÍÍÍÍÍ ÍÍÍÍÍ

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CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (CONTINUED)

13 Tangible assets
2021 2020
IT Equipment: £ £
Cost
Balance at 1 October 2020 - -
Additions 3,939 -
Disposals - -
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2021 3,949 -
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Depreciation and impairment
Balance at 1 October 2020 - -
Depreciation 1,313 -
Eliminated - -
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2021 1,313 -
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Balance at 30 September 2020 2,626 -
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Balance at 30 September 2021 - -
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
14 Stock
2021 2020
£ £
Books 9,306 9,830
Other fundraising goods 1,840 2,601
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
11,146 12,431
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
15 Debtors - amounts falling due within one year
2021 2020
£ £
Prepayments 4,964 5,816
Other debtors 4,828 2,982
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
9,792 8,798
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
16 Creditors - amounts falling due within one year
2021 2020
£ £
Trade creditors 639 16
Deferred income 13,527 15,757
Accruals 4,171 4,550
Taxation and social security 73 70
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
18,410 20,393
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
17 Deferred income
Deferred income comprises income associated with visits and pilgrimages after the year end and membership
subscriptions.
2021 2020
£ £
Balance at 1 October 2020 15,757 5,886
Amount released from previous year (6,528) (4,986)
Deferred in current year 4,298 14,857
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2021 13,527 15,757
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

Page 12

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (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 2021 are represented by:
Fixed assets 2,626 - 2,626
Stock 10,161 985 11,146
Debtors 9,219 573 9,792
Cash 32,384 22,082 54,466
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
54,390 23,640 78,030
Current liabilities (18,410) - (18,410)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Net assets at 30 September 2021 35,980 23,640 59,620
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ
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

19 Unrestricted funds

Balance Balance
1 October 2020 Income Expenditure Transfers 30 September 2021
£ £ £ £ £
Designated IT fund 2,000 - 2,000 - -
Designated conference fund 3,000 - 3,000 - -
Designated budget fund 20/21 3,000 - 2,882 (118) -
Designated travel fund 832 - - (832) -
General funds 31,140 54,857 50,988 971 35,980
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
39,972 54,857 58,870 21 35,980
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍÍ
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 ÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
30,103 73,025 63,256 100 39,972
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍÍ

Name of fund Purpose of fund

Designated IT fund

Designated conference fund Designated budget fund 20/21 Designated travel fund

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

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

this represents an amount set aside to support next year’s budget.

this represents an amount set aside to support future travel costs

Page 13

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (CONTINUED)

20 Restricted funds
Balance Balance
1 October 2020 Income Expenditure Transfers 30 September 2021
£ £ £ £ £
Book fund - capital and income 1,336 5,445 6,029 (39) 713
Book fund - stock 1,221 - 456 - 765
General projects (118) - - 118 -
IRCS India 140 - - - 140
Lent 2020 Toliara, Madagascar 3,427 9,943 10,226 - 3,144
Lent 2021 Rural Development - 312 298 - 14
Mahajango Diocese Madagascar - 18,065 889 - 17,176
MEEN 101 - - - 101
Mt. Kenya South mothers’ mercy home 875 - - - 875
Munguishi coffee (320) 574 530 (100) (376)
Panchsheel 3,096 230 3,253 - 73
SAC/CCC 1,373 - 1,048 - 325
Tamilnadu Theological Seminary - 937 978 - (41)
Travel fund 300 - - - 300
Trinita Society 1,533 130 1,438 - 225
Wi’am conflict resolution centre 206 - - - 206
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
13,170 35,636 25,145 (21) 23,640
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ
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 - 1,221
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

Page 14

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (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.
Lent 2021 Rural Development a community project which aims to empower people in poverty to develop themselves through
Parakkanvilai training and employment projects, education and primary care.
Mahajanga Diocese support for the Diocese to provide clergy housing, training and purchase of rice fields.
Madagascar
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.
Tamilnadu Theological providing educational support for poor students.
Seminary
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 Funds received as an agent

Funds received as an agent 2021
£
During the year the charity received the following unrestricted funds as an agent:
Book sales 1,716
Fund transfer 39
ÄÄÄÄÄÄ
1,755
Funds paid during the year (2,239)
Balance as at 1 October 2020 (100)
ÄÄÄÄÄÄ
Balance as at 30 September 2021 (584)
ÍÍÍÍÍÍ

Page 15

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2021 (CONTINUED)

22 Operating lease commitments

At 30 September 2021 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 2021 2020
£ £ £ £
Operating leases which expire:
Within one year - - - 1,250
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ

Lease payments totalling £2,500 (2020 - £5,000) have been recognised as an expense during the year.

23 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 £143 (2020 - £139). This expenditure has been allocated to support costs and unrestricted funds.

24 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.





2021
2020
£ £
Aggregate compensation
1,200
1,200
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Reimbursed expenses
The company secretary incurred expenditure which was subsequently reimbursed as follows.

2021
2020
£ £
Travel and subsistence
-
810
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Donations received by the charity
The total amount of unconditional donations received from officers is as follows.
2021
2020
£ £
Aggregate cash donations 4,464 8,425
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
2021
2020
£ £
Aggregate donations in kind 560
1,400
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ

Donations in kind in the sum of £nil (2020 - £1,400) 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.

Donations in kind in the sum of £560 (2020 - £nil) relate to the value of a rented room provided by a donator to the charity.

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.

Page 16