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2023-09-30-accounts

Charity registration number 328322

Company registration number 02417029 (England and Wales)

CHRISTIANS AWARE

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2023

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 - 20

CHRISTIANS AWARE

TRUSTEES’ REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2023

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 2023..

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
Mr A Khan
Mr M King
Mrs B Mayhew
Rt Rev Dr John Perumbalath Chairman (Resigned 03/05/23)
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 address Leicester
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.

CHRISTIANS AWARE

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Achievements and performance

This year our work has continued to be affected by us having to move out of our long-standing office due to it being deemed unsafe. We moved into our new office last year and it is now our registered office address. We continued our work whilst building renovations went on around us. The building work is now complete. We have managed to gradually move many of our stored items into the new office and to build shelving in designated storage areas. We have been well supported by our members during this difficult time. We have managed to resume many of our normal activities. There have been no staff changes.

During the year we arranged a visit to Brussels and this new link will become an exchange opportunity. Our visits normally enable our members to learn about the way of life and faith in the local communities they visit. 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 year we were delighted to award grants to organisations of the sum of £28,325. 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. Reports of events are included in the magazine.

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. Two ‘face to face’ meetings have also been held this year.

This year we were able to offer a one-week pilgrimage. The May pilgrimage was held residentially on Lindisfarne or Holy Island, off the coast of Northumberland. A full programme of walks, visits and discussions was offered. Fifteen members took part for the full week. The planners and leaders of this pilgrimage were John Goold, Norma Hayward and Barbara Butler. Ian Bradley joined us for most of the week and gave lectures on the ‘Celtic Way’ and ‘God is Green.’

Our annual conference was held in the Hayes conference centre in Derbyshire in January. The title for the conference was ‘On Eagle’s Wings. Health and Healing Worldwide.’ Our speakers included Elizabeth Perry of the Anglican Alliance, Mike Wooldridge, Ruth Wooldridge and Peter Rookes. Good resources were offered. We are committed to working towards healthy lives and well-being for all people everywhere.

Our 2023 summer school was held at Parcevall Hall in the Yorkshire Dales. Presenters included Stephen Skinner, Stephen Ramsden, John Dawson, Ellen Teague, Judith Allison, Ellie Parker, Jane Skinner, and Jeremy Purseglove. The focus for the week was ‘Building Biodiversity’. The week included talks, visits and worship. A commitment to ‘build biodiversity” was made by all those present. This was also given as a challenge to our wider networks.

We followed up our commitment to ‘building biodiversity’ by holding a weekend conference entitled ‘The ground at Our Feet’. We were based at the Ammerdown Centre and visited the Soil Association hotel and farm at Bishopstone near Swindon.

Our webinar speakers this year included Adele Jones, Chris Hewer, Margaret Barker, Anthony Reddie, Geoffrey Connor, Rachel Carnegie, Inderjit Bhogal. Our webinars continue to offer an excellent resource for our members.

We had two overseas visitors this year. Samuel Issmer came from Bangalore, representing the South Asia Council for Communities and Children in Crisis, which we support. Towards the end of this year we received a visit from Revd. Nelly Wanjiku Kariuki, from the Diocese of Mount Kenya South in Kenya. Our visitor met many people and gave talks on her work as an Anglican parish priest in Kenya.

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 ‘Kusafiri Pamoja.’ This book gives the history and development of the link we have with the Anglican Church in Kenya. It gives an insight into Kenyan culture and everyday life.

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 £5,911. It is vitally important that we strive to make savings and increase our income.

CHRISTIANS AWARE

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

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 2023 in the sum of £22,275 was slightly in excess of this figure. The charity’s free reserves are defined as its general funds (being unrestricted funds less designated funds and fixed assets).

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. Volunteers continue to help in the office. 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 on time. 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 2022 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 and 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.

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 2023 and signed on their behalf.

Mrs F Pike Mrs BJ Butler Trustee and Treasurer Secretary

CHRISTIANS AWARE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIANS AWARE

I report to the trustees on my examination of the financial statements of Christians Aware (the charity) for the year ended 30 September 2023.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable 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:

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 financial statements to be reached.

Paul Barnett FCCA (Independent Examiner) Newby Castleman LLP

Dated: 27 November 2023

Chartered Accountants West Walk Building 110 Regent Road Leicester LE1 7LT

CHRISTIANS AWARE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Income from donations and legacies
3
31,855
33,428
Charitable activities
4
40,161
-
Other trading activities
5
5,425
248
Income from investments
6
329
-
Total
77,770
33,676
Expenditure on:
Raising funds
7
34,282
(536)
Charitable activities
8
49,218
34,264
Total
83,500
33,728
Net expenditure
(5,730)
(52)
Transfers between funds
14
(181)
181
Net movement in funds
(5,911)
129
Reconciliation of funds
Total funds brought forward
29,484
8,501
Total funds carried forward
23,573
8,630		 Total
2023
£
65,283
40,161
5,673
329
111,446
33,746
83,482
117,228
(5,782)
-
(5,782)
37,985
32,203		 Total
2022
£
48,989
26,456
5,003
32
80,480
37,425
64,690
102,115
(21,635)
-
(21,635)
59,620
37,985

All income and expenditure derive from continuing activities.

CHRISTIANS AWARE

BALANCE SHEET

AS AT 30 SEPTEMBER 2023

Notes
Fixed assets
Tangible assets
15
Current assets
Stocks
16
Debtors
17
Cash at bank and in hand
Creditors: amounts falling due within
one year
18
Net current assets
Total assets less current liabilities
Charity funds
Restricted funds
21
Unrestricted funds
22
Total charity funds		 2023
£
11,829
7,001
21,662
40,492
(9,587)		 £
1,298
30,905
32,203
8,630
23,573
32,203		 2022
£
10,867
9,242
25,694
45,803
(9,316)		 £
1,498
36,487
37,985
8,501
29,484
37,985

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised by the board of trustees on 25 November 2023 and are signed on its behalf by:

Mrs F Pike Trustee and Treasurer

Company Registration No. 02417029

The notes on pages 7 - 20 form part of these financial statements.

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Accounting policies

Charity information

Christians Aware is a private company limited by guarantee incorporated in England and Wales. The registered office and place of business is given in the reference and administration 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 financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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.

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

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

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

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

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

Donations are accounted for when they are received or committed.

Legacies are recognised at the earlier of the charity being notified of an impending distribution, or the legacy being received. If the amount is not known, the legacy is treated as a contingent asset.

Donated goods and donated services are recognised as income at the value of the gift to the charity.

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Accounting policies

(Continued)

Government grants which do not specify performance conditions are recognised in income when the proceeds are received or receivable.

Membership subscriptions are recognised equally over the period of subscription.

Entitlement to income from trading activities usually occurs with the supply of goods to the buyer.

Charitable activities include income associated with conferences, courses, summer schools, visits and pilgrimages. Income associated with visits and pilgrimages after the year end is deferred.

1.5 Expenditure

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

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

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

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

Fixtures and fittings 25% per annum Computers 33.33% per annum

1.7 Stocks

Stocks comprises books and other fundraising goods and is valued at the lower of cost and net realisable value. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Debtors and creditors with no stated interest rate and receivable or payable within one year are measured at transaction price. Any losses arising from impairment are recognised in the SOFA.

1.10 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.

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

1 Accounting policies

(Continued)

1.11 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.

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

1.12 Retirement benefits

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

1.13 Leases

Rentals payable under operating leases, including any lease incentives received, are charged to the SOFA on a straight line basis over the term of the relevant lease.

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.

2 Critical accounting estimates and judgements

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

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

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

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Donations and legacies
19,731
31,879
Donated goods and
services
-
-
Subscriptions
6,069
-
Gift aid recovered
6,055
1,549
31,855
33,428		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
51,610
28,631
5,002
-
1,302
-
6,069
6,344
-
7,604
7,180
530
65,283
43,457
5,532		 Total
2022
£
33,633
1,302
6,344
7,710
48,989

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

4 Income from charitable activities

Unrestricted Restricted
funds
funds
2023
2023
£
£
Conferences, courses and
summer school
24,391
-
Visits and pilgrimages
15,770
-
40,161
-		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
24,391
15,301
-
15,770
11,155
-
40,161
26,456
-		 Total
2022
£
15,301
11,155
26,456

5 Income from other trading activities

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Books, cards and goods
5,425
248
Income from investments
Unrestricted
Restricted
funds
funds
2023
2023
£
£
Interest repayment
supplement
2
-
Bank interest
327
-
329
-		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
5,673
3,872
1,131
Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
2
1
-
327
31
-
329
32
-		 Total
2022
£
5,003
Total
2022
£
1
31
32

6 Income from investments

7 Expenditure on raising funds

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Magazines
8,111
-
Books, cards and goods
4,874
(536)
Support costs (note 10)
21,297
-
34,282
(536)		 Total
Unrestricted
Restricted
funds
funds
2023
2022
2022
£
£
£
8,111
7,729
-
4,338
4,654
1,052
21,297
23,990
-
33,746
36,373
1,052		 Total
2022
£
7,729
5,706
23,990
37,425

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

8 Expenditure on charitable activities

Activities
undertaken
directly
Grant
funding
Support
Costs
Note 9
Note 10
£
£
£
Conferences, courses and
summer school
20,705
-
11,383
Visits and pilgrimages
12,608
-
7,406
Grant funding
-
28,325
-
Book publications
3,055
-
-
36,368
28,325
18,789
Unrestricted funds
Restricted funds		 Total
2023
£
32,088
20,014
28,325
3,055
83,482
49,218
34,264
83,482		 Total
2022
£
28,288
16,275
19,085
1,042
64,690
43,899
20,791
64,690

9 Expenditure on grant funding

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

Grant funding
Grant
2023
£
Trinita Society - support and education of street children
2,300
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese
3,025
Lent 2022 Afghanaid - in support of the suffering people of Afghanistan
-
Mahajanga Diocese Madagascar - support for the Diocese
18,600
Panchsheel Adiwasi Schools
2,425
SAC-CC South Asia Council
1,975
28,325		 Grant funding
Grant
2023
£
Trinita Society - support and education of street children
2,300
Lent 2020 Toliara - supporting the education fund of the Anglian Diocese
3,025
Lent 2022 Afghanaid - in support of the suffering people of Afghanistan
-
Mahajanga Diocese Madagascar - support for the Diocese
18,600
Panchsheel Adiwasi Schools
2,425
SAC-CC South Asia Council
1,975
28,325		 funding
2023
£
2,300
3,025
-
18,600
2,425
1,975
28,325		 2022
£
775
3,385
1,850
13,075
-
-
19,085

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

10 Expenditure on support costs

Basis of allocation
Staff costs
Time spent
Trustee expenses
Time spent
Volunteer expenses
Time spent
Travel
Use of resources
Premises expenses
Use of resources
Office
Use of resources
Office relocation costs
Use of resources
Miscellaneous
Use of resources
Depreciation
Use of resources
Independent examiner's fees
Governance
Accountancy
Governance
Annual report
Governance
Analysed between
Raising funds
Charitable activities		 2023
£
13,553
5,373
1,244
272
7,369
3,400
39
1,079
1,808
1,985
2,215
1,749
40,086
21,297
18,789
40,086		 2022
£
12,915
2,587
3,060
1,880
6,797
4,353
4,647
946
1,406
1,985
2,215
1,534
44,325
23,990
20,335
44,325

Support costs include governance costs totalling £5,949 (2022: £5,734)

11 Employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Support services to charitable activities 1 1
Administration 1 1
Total 2 2
Employment costs 2023 2022
£ £
Wages and salaries 13,380 12,764
Other pension costs 173 151
13,553 12,915

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

12 Trustees

None of the trustees received nor waived any remuneration or benefits or reimbursements from the charity during the year, or in the previous year.

Expenses were reimbursed to the trustees as follows:

2023 2022 2023 2022
number number £ £
Leadership re visits and pilgrimages 1 - 1,086 -
Travel 5 4 2,674 2,267
Subsistence 4 3 1,077 9

13 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Transfers

A transfer has been made to the restricted Munguishi fund in the sum of £181 in order to support the deficit and close this fund.

15 Tangible fixed assets

Fixtures
and
fittings
Computers
£
£
Cost
At 1 October 2022
-
4,217
Additions
1,608
-
At 30 September 2023
1,608
4,217
Depreciation and impairment
At 1 October 2022
-
2,719
Depreciation charged in the year
402
1,406
At 30 September 2023
402
4,125
Carrying amount
At 30 September 2023
1,206
92
At 30 September 2022
-
1,498		 Total
£
4,217
1,608
5,825
2,719
1,808
4,527
1,298
1,498

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

16
Stocks
Books
Other fundraising goods
17
Debtors
Amounts falling due within one year:
Prepayments
Other debtors
18
Creditors: amounts falling due within one year
Notes
Deferred income
20
Accruals		 2023
£
8,333
3,496
11,829
2023
£
3,638
3,363
7,001
2023
£
4,506
5,081
9,587		 2022
£
8,736
2,131
10,867
2022
£
3,943
5,299
9,242
2022
£
4,592
4,724
9,316

19 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 defined contribution schemes was £173 (2022 - £151).

This expenditure has been allocated to support costs and unrestricted funds.

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

20 Deferred income

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

Balance brought forward
Amount released from previous year
Deferred in current year
Balance carried forward		 2023
2022
£
£
4,592
13,527
(4,592)
(11,777)
4,506
2,842
4,506
4,592

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 October Incoming Resources Transfers At 30
2022 resources expended September
2023
£ £ £ £ £
Book fund - capital and income 186 628 (3,055) - (2,241)
Book fund - stock 379 - 537 - 916
General projects - 125 - - 125
IRCS India Little Elephants 140 - - - 140
Lent 2020 Toliara, Madagascar 2,153 1,000 (3,125) - 28
Lent 2021 Rural Development 11 - - - 11
Lent 2022 Afghanaid 5 - - - 5
Mahajanga Diocese
Madagascar 4,101 23,750 (20,600) - 7,251
MEEN 101 - - - 101
Mt. Kenya South mothers’
mercy home 875 - - - 875
Munguishi coffee (420) 239 - 181 -
Panchsheel 341 2,850 (2,710) - 481
SAC/CCC 325 2,334 (2,200) - 459
Travel fund 85 - - - 85
Trinita Society 13 2,750 (2,575) - 188
Wi’am conflict resolution centre 206 - - - 206
8,501 33,676 (33,728) 181 8,630

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

21 Restricted funds (Continued)
Previous year: At 1 October Incoming Resources Transfers At 30
2021 resources expended September
2022
£ £ £ £ £
Book fund - capital and income 713 571 (1,098) - 186
Book fund - stock 765 - (386) - 379
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
23,640 6,663 (21,843) 41 8,501

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

21 Restricted funds

(Continued)

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 Madagascar

to support the education fund of the Anglian Diocese of Toliara including training church leaders, teaching resources and basic education.

Lent 2021 Rural Development Parakkanvilai

a community project which aims to empower people in poverty to develop themselves through training and employment projects, education and primary care.

Lent 2022 Afghanaid

in support of the suffering people of Afghanistan.

Mahajanga Diocese Madagascar

support for the Diocese to provide clergy housing, training and purchase of rice fields.

MEEN

to help this UK Middle Eastern Network to meet and invite speakers on the Middle East.

Mt. Kenya South mothers’ mercy home

to support the development work of the Anglican Diocese of Mt. Kenya South.

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 Seminary

providing educational support for poor students.

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 centre

working with the larger Bethlehem community to build a democratic and just society.

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

22 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October At 1 October Incoming Resources Transfers At 30
2022 resources expended September
2023
£ £ £ £ £
General funds 29,484 77,770 (83,500) (181) 23,573
Previous year: At 1 October Incoming Resources Transfers At 30
2021 resources expended September
2022
£ £ £ £ £
General funds 35,980 73,817 (80,272) (41) 29,484
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
Fund balances at 30 September 2023 are represented by:
Tangible assets 1,298 - 1,298
Current assets/(liabilities) 22,275 8,630 30,905
23,573 8,630 32,203
Unrestricted Restricted Total
funds funds
2022 2022 2022
£ £ £
Fund balances at 30 September 2022 are represented by:
Tangible assets 1,498 - 1,498
Current assets/(liabilities) 27,986 8,501 36,487
29,484 8,501 37,985

23 Analysis of net assets between funds

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

24 Funds received as an agent

During the year the charity received the following unrestricted funds as an agent:
Book sales
Fund transfer from book capital
Expenses paid during the year
Balance brought forward
Balance due/(from) carried forward		 2023
£
58
-
58
-
(33)
25		 2022
£
538
25
563
(12
(584
(33

25 Operating lease commitments

Lessee

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

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

Within one year
Between two and five years		 2023
£
6,000
1,000
7,000		 2022
£
6,000
7,000
13,000

Lease payments totalling £4,250 (2022 - £3,750) have been recognised as an expense during the year.

26 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2023 2022
£ £
Aggregate compensation 1,200 1,200

CHRISTIANS AWARE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023

Related party transactions
(Continued)
Transactions with related parties		 Related party transactions
(Continued)
Transactions with related parties		 Related party transactions
(Continued)
Transactions with related parties
During the year the charity entered into the following transactions with the company secretary:
Travel and subsistence
Donations received by the charity
The total amount of unconditional donations received from officers is as follows:
Aggregate cash donations
Aggregate donations in kind		 2023
£
272
8,767
-
8,767		 2022
£
1,880
10,995
320
11,315

26 Related party transactions

27 Controlling party

Christians Aware is a company limited by guarantee and not having a share capital; it is incorporated under the 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.