OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-09-30-accounts

Company Registration Number: 02417029 (England & Wales)

Charity Registration Number: 328322

CHRISTIANS AWARE

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2022

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 2022

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 2022.

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
Rev. JR Flack
Mrs N Hayward Assistant Treasurer
Rev. RY Khan (resigned 15 January 2022)
Mr A Khan (appointed 15 January 2022)
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 02417029
Charity number 328322
Registered office 53B Jarrom Street
and principal Leicester
address LE2 7DH
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. The charity also makes grants to several overseas charitable organisations, with whom there are close links, via amounts donated to the restricted funds.

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 2022

Achievements and performance

The year has again been affected by the Coronavirus pandemic. Since the outbreak of Covid-19 following our annual conference in January 2019, we have been obliged to cancel some UK events including some fundraising activities and international visits. We have managed to run our annual conference, two pilgrimages and a summer school and members have appreciated the opportunities to meet. We have continued the production of the magazine and other resources, without the normal help of volunteers in the office, though some people are now able to return. We have begun work towards a new website. There have been no staff changes.

Last year we faced an unprecedented challenge. Our office was deemed unsafe by the agents for the owner and we were obliged to move everything out of the building into storage. We had a temporary office which worked very well and enabled us to continue our work to a satisfactory level. We have now moved into our new permanent office. We are tenants of St. Andrew’s Church in Leicester where building work is about to take place. We are able to continue our work during the renovation.

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 £19,085. 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. Our women’s interfaith group has met regularly throughout the year on the zoom platform.

This year we were able to offer two pilgrimages. The May pilgrimage was held residentially in Somerset in the footsteps of Saint Aldhelm. A full programme of walks, visits and discussions was offered. Fifteen members took part for the whole week and others joined for single days. The planner and leader of this pilgrimage was Gerard Crawshaw.

A day pilgrimage to Repton in Derbyshire took place in May, led by Rob Robinson. The focal point for the visit was the Anglo-Saxon crypt in Repton parish church.

Our annual conference was held in the Hayes conference centre in Derbyshire in January. The title for the conference was ‘Transce - nding Divisions in a world of diversity.’ Our speakers included our chair, Bishop John Perumbalath, Professor Anthony Reddie and Ellen Teague, who had attended the COP 26 in Glasgow. The seminars included interfaith issues, health issues and multi-cultural life.

Our 2022 summer school was held at Parcevall Hall in the Yorkshire Dales. Presenters included Stephen Skinner, Stephen Ramsden, John and Stephen Dawson, John Bennett and Gervase Phin. The title for the week was ‘The legacy of Yorkshire Monasticism.’ The week included talks, visits and worship. The list of what we have received from the monks and nuns grew as the week progressed and included farming, education, pilgrimage, vocation, community life and much more.

Our webinar speakers this year included Adele Jones, Alan Race, Clare Amos, Anne Pettifor, John Pritchard, Graham Kings, Geoffrey Conor. Our webinars continue to offer an excellent resource for our members.

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 one new book this year ‘It’s Down to Us’, by Anthea Dove.

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 £6,496. It is vitally important that we strive to make savings and increase our income.

We have continued to receive many generous donations and legacies. The funds have been used to support the budget and especially the move to our new permanent office.

Page 2

CHRISTIANS AWARE

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022

Financial review (continued)

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.

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 2022 in the sum of £29,484 was in excess of this figure. The charity’s free reserves are defined as its general funds (being unrestricted funds less designated funds).

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, continues to work alone in the office for some of the time, though the volunteers are beginning to return. The Subscriptions Secretary normally 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 2021 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. Some of our meetings in 2021/22 have been on the Zoom platform. Our Summer meeting was hybrid because there was a rail strike.

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 25 November 2022 and signed on their behalf.

Mrs F Pike Mrs BJ Butler Trustee and Treasurer Secretary

Page 3

CHRISTIANS AWARE

INDEPENDENT EXAMINERS’ 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 2022 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.

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

25 November 2022

Page 4

CHRISTIANS AWARE

STATEMENT OF FINANICAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2022

Notes Unrestricted Restricted Total Total
funds funds 2022 2021
£ £ £ £
Income from:
Donations and legacies 2 43,457 5,532 48,989 78,390
Charitable activities 3 26,456 - 26,456 2,125
Other trading activities 4 3,872 1,131 5,003 4,974
Investments 5 32 - 32 4
Other 6 - - - 5,000
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total: 73,817 6,663 80,480 90,493
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Expenditure on:
Raising funds 7 36,373 1,052 37,425 46,852
Charitable activities 8 43,899 20,791 64,690 37,163
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total: 80,272 21,843 102,115 84,015
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net income (expenditure) (6,455) (15,180) (21,635) 6,478
Transfers between funds 11 (41) 41 - -
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net movement in funds (6,496) (15,139) (21,635) 6,478
Reconciliation of funds:
Total funds brought forward 35,980 23,640 59,620
53,142
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total funds carried forward 29,484 8,501 37,985 59,620
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

All income and expenditure derive from continuing activities.

Page 5

CHRISTIANS AWARE

BALANCE SHEET AS AT 30 SEPTEMBER 2022

Notes 2022 2021
£ £
Fixed assets:
Tangible assets 13 1,498 2,626
Current assets:
Stock 14 10,867 11,146
Debtors
15		 9,242 9,792
Cash at bank and in hand 25,694 54,466
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
45,803 75,404
Liabilities:
Creditors: amounts falling due within one
year		 16 9,316 18,410
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net current assets 36,487 56,994
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Net assets 18 37,985 59,620
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
The funds of the Charity:
Unrestricted funds 19 29,484 35,980
Restricted funds 20 8,501 23,640
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
Total Charity funds 37,985 59,620
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 2022 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 25 November 2022 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 2022

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 2022 (CONTINUED)

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 Tangible fixed assets

Tangible fixed assets are measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

IT equipment 33.33% per annum of 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 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.

1.16 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 2022 (CONTINUED)

2 Income from donations and legacies

Unrestricted Restricted Total Total
funds funds 2022 2021
£ £ £ £
Donations and legacies 28,631 5,002 33,633 58,078
Donated goods and services 1,302 - 1,302 6,519
Subscriptions 6,344 - 6,344 6,635
Gift aid recovered 7,180 530 7,710 7,158
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
43,457 5,532 48,989 78,390
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2021, income in the sum of £43,373 related to unrestricted funds and income in the sum of £35,017 related to restricted funds.

3 Income from charitable activities

Income from charitable activities
Unrestricted Restricted Total Total
funds funds 2022 2021
£ £ £ £
Conferences, courses and summer school 15,301 - 15,301 2,125
Visits and pilgrimages 11,155 - 11,155 -
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
26,456 - 26,456 2,125
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2021, all the income related to unrestricted funds.

4 Income from other trading activities

Unrestricted Restricted Total Total
funds funds 2022 2021
£ £ £ £
Books, cards and goods 3,872 1,131 5,003 4,974
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2021, income in the sum of £4,355 related to unrestricted funds and income in the sum of £619 related to restricted funds.

5 Income from investments

Income from investments
Unrestricted Restricted Total Total
funds funds 2022 2021
£ £ £ £
Interest repayment supplement 1 - 1 -
Bank interest 31 - 31 4
Bond interest - - - -
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
32 - 32 4
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2021, all the income related to unrestricted funds.

6

Other income

Other income
Unrestricted Restricted Total Total
funds funds 2022 2021
£ £ £ £
Discretionary Business Grant - - - 5,000
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 2022 (CONTINUED)

7 Expenditure on raising funds

Unrestricted Unrestricted Restricted Restricted
funds funds funds funds Total Total
direct costs support costs direct costs support costs 2022 2021
note 9
£ £ £ £ £ £
Magazines 7,729 20,047 - - 27,776 29,930
Books, cards and goods 4,654 2,284 1,052 - 7,990 14,009
Membership scheme - 1,659 - - 1,659 2,913
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
12,383 23,990 1,052 - 37,425 46,852
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2021, expenditure in the sum of £45,866 related to unrestricted funds and expenditure in the sum of £986 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 2022 2021
£ £ £ £ £ £
Conferences, courses and 14,650 - 14,650
13,638		 28,288 11,845
summer school
Visits and pilgrimages 9,578 - 9,578 6,697 16,275 1,274
Projects - - - - - -
Grant funding - 19,085 19,085 - 19,085 18,015
Book publications - 1,042 1,042 - 1,042 6,029
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
24,228 20,127 44,355 20,335 64,690 37,163
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

For the year ended 30 September 2021, expenditure in the sum of £14,286 related to unrestricted funds and expenditure in the sum of £22,877 related to restricted funds.

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

Total Total
2022 2021
£ £
Trinita Society - support and education of street children 775 1,420
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese 3,385 10,020
Lent 2021 Rural Development Movement - empowering people in poverty - 270
Lent 2022 Afghanaid - in support of the suffering people of Afghanistan 1,850 -
Mahajanga Diocese Madagascar - support for the Diocese 13,075 -
Panchsheel Adiwasi Schools - general support for a rural school - 3,233
SAC-CC South Asia Council - support and education of street children - 1,020
Tamilnadu Theological Seminary - education support for poor students - 885
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
19,085 16,848
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

Page 10

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)

9

10

 Expenditure on support costs
Support costs include governance costs totalling £5,734 (2021: £5,593).
Employees
Employment costs
Total
2022
£
Total
2021
£
Salaries and wages
12,764
12,968
Pension costs
151
143
ÄÄÄÄÄÄÄ
ÄÄÄÄÄÄÄ
Total
12,915
13,111
ÍÍÍÍÍÍÍ
ÍÍÍÍÍÍÍ
Number of employees
The average monthly number of employees during the year was as follows:
2022
2021
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
2022
£
Total
2021
£
Staff costs
Time spent
4,649
8,266
12,915
13,111
Trustee expenses
Time spent
2,587
-
2,587
615
Volunteer expenses
Travel
Time spent
2,907
1,880
153
-
3,060
1,880
1,260
-
Premises expenses
2,039
4,758
6,797
6,914
Office
Use of resources
1,306
3,047
4,353
5,855
Office relocation costs
1,394
3,253
4,647
5,860
Miscellaneous
284
662
946
618
Depreciation
422
984
1,406
1,313
Governance costs
Independent examiner’s fees
992
993
1,985
1,930
Accountancy
1,108
1,107
2,215
2,150
Annual report
767
767
1,534
1,513
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
ÄÄÄÄÄÄ
20,335
23,990
44,325
41,139
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Fund allocation
Unrestricted funds
19,671
23,990
43,661
39,857
Restricted funds
664
-
664
1,282
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ

11 Fund transfers

A transfer has been made to the restricted Tamilnadu Theological Seminary fund in the sum of £41 in order to support the deficit on this fund.

12 Trustees

The trustees neither received nor waived any emoluments during the year (2021: Nil).

Expenses were reimbursed to the trustees as follows:

2022 2021 2022 2021
number number £
 £
Leadership re visits and pilgrimages - - - -
Travel 4 1 2,267 214
Subsistence 3 1 9 205
Other - - - -
ÍÍÍÍÍ ÍÍÍÍÍ

Page 11

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)

13 Tangible assets
2022 2021
IT Equipment: £ £
Cost
Balance at 1 October 2021 3,939 -
Additions 278 3,939
Disposals - -
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2022 4,217 3,939
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Depreciation and impairment
Balance at 1 October 2021 1,313 -
Depreciation 1,406 1,313
Eliminated - -
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2022 2,719 1,313
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Carrying amount
Balance at 30 September 2021 2,626 -
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
Balance at 30 September 2022 1,498 2,626
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
14 Stock
2022 2021
£ £
Books 8,736 9,306
Other fundraising goods 2,131 1,840
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
10,867 11,146
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
15 Debtors - amounts falling due within one year
2022 2021
£ £
Prepayments 3,943 4,964
Other debtors 5,299 4,828
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
9,242 9,792
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
16 Creditors - amounts falling due within one year
2022 2021
£ £
Trade creditors - 639
Deferred income 4,592 13,527
Accruals 4,724 4,171
Taxation and social security - 73
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
9,316 18,410
ÍÍÍÍÍÍ ÍÍÍÍÍÍ
17 Deferred income
Deferred income comprises income associated with visits and pilgrimages after the year end and membership
subscriptions.
2022 2021
£ £
Balance at 1 October 2021 13,527 15,757
Amount released from previous year (11,777) (6,528)
Deferred in current year 2,842 4,298
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance at 30 September 2022 4,592 13,527
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

Page 12

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2022 (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 2022 are represented by:
Fixed assets 1,498 - 1,498
Stock 10,065 802 10,867
Debtors 9,047 195 9,242
Cash 18,190 7,504 25,694
Current liabilities (9,316) - (9,316)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Net assets at 30 September 2022 29,484 8,501 37,985
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ
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
Current liabilities (18,410) - (18,410)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Net assets at 30 September 2021 35,980 23,640 59,620
ÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍ

19 Unrestricted funds

Balance Balance
1 October 2021 Income Expenditure Transfers 30 September 2022
£ £ £ £ £
General funds 35,980 73,817 80,272 (41) 29,484
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
35,980 73,817 80,272 (41) 29,484
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍ ÍÍÍÍÍÍÍ
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

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 the previous year’s budget Designated travel fund this represents an amount set aside to support previous travel costs

Page 13

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)

20 Restricted funds
Balance Balance
1 October 2021 Income Expenditure Transfers 30 September 2022
£ £ £ £ £
Book fund - capital and income 713 571 1,098 - 186
Book fund - stock 765 - 386 - 379
General projects - - - - -
IRCS India 140 - - - 140
Lent 2020 Toliara, Madagascar 3,144 2,717 3,708 - 2,153
Lent 2021 Rural Development 14 - 3 - 11
Lent 2022 Afghanaid - 2,043 2,038 5
Mahajanga Diocese Madagascar 17,176 - 13,075 - 4,101
MEEN 101 - - - 101
Mt. Kenya South mothers’ mercy home 875 - - - 875
Munguishi coffee (376) 622 666 - (420)
Panchsheel 73 300 32 - 341
SAC/CCC 325 - - - 325
Tamilnadu Theological Seminary (41) - - 41 -
Travel fund 300 (215) - - 85
Trinita Society 225 625 837 - 13
Wi’am conflict resolution centre 206 - - - 206
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
23,640 6,663 21,843 41 8,501
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ
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
Mahajanga 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

Page 14

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2022 (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.
Lent 2022 Afghanaid in support of the suffering people of Afghanistan.
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 2022 2021
£ £
During the year the charity received the following unrestricted funds as an agent:
Book sales 538 1,716
Fund transfer from book capital 25 39
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
563 1,755
Expenses paid during the year (12) (2,239)
Balance as at 1 October 2021 (584) (100)
ÄÄÄÄÄÄ ÄÄÄÄÄÄ
Balance due/(from) as at 30 September 2022 (33) (584)
ÍÍÍÍÍÍ ÍÍÍÍÍÍ

Page 15

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 30 SEPTEMBER 2022 (CONTINUED)

22 Operating lease commitments

At 30 September 2022 the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Land and
buildings Other 2022 2021
£ £ £ £
Operating leases which expire:
Within one year 6,000 - 6,000 -
Between two and five years 7,000 - 7,000 -
ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ ÄÄÄÄÄÄÄ
13,000 - 13,000 -
ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ ÍÍÍÍÍÍÍ

Lease payments totalling £3,750 (2021 - £2,500) 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 £151 (2021 - £143). 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.





2022
2021
£ £
Aggregate compensation
1,200
1,200
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Reimbursed expenses
The company secretary incurred expenditure which was subsequently reimbursed as follows.

2022
2021
£ £
Travel and subsistence
1,880
-
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
Donations received by the charity
The total amount of unconditional donations received from officers is as follows.
2022
2021
£ £
Aggregate cash donations 10,995 4,464
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ
2022
2021
£ £
Aggregate donations in kind 320
560
ÍÍÍÍÍÍ
ÍÍÍÍÍÍ

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