Christian Ecology Link Limited
Report and Accounts Year ended 31 December 2020
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
CHRISTIAN ECOLOGY LINK LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Green Christian is a registered trading name of Christian Ecology Link Ltd.
The Trustees submit their report and accounts for the year ended 31[st] December 2020
Governing Document: Memorandum and Articles of Association
Company Status: The Company is limited by guarantee and has no share capital. Each member undertakes to contribute up to £10 if, on winding up the company has a deficit. The company is a registered charity under the Charities Act 1960.
Charity number: 328744 Company number: 2445198 Registered Office Address: 35 Kitto Road, London, SE14 5TW
Advisors:
Bankers: The Cooperative Bank, P O Box 101, 1 Balloon Street, Manchester, M60 4EP
Independent Examiner: Jacob Farley ACA, Stewardship, 1 Lambs Passage, London EC1Y 8AB
Principal Activities and Public Benefit Statement: The company works for the benefit of Christians, the general public and the created world by propagating among the churches and to the general population a better understanding of the integrity of creation and the proper role of humankind as stewards of that creation. It works to further this aim by educating people in churches and elsewhere on subjects relating to stewardship and the creation and encouraging practical actions for the benefit of the created world and of the humans and other creatures for whom it is home.
In planning the activities the Directors have had regard to the guidance issued by the Charity Commission on Public benefit.
Patrons: The following have served as patrons during the period under review –
Fr Sean McDonagh, Jonathon Porritt, Prof Sir Ghillean Prance, Dr Elaine Storkey, Rt Revd James Jones
Directors and Trustees
The following have served as Directors of the Company and Trustees of the Charity during the period under review
Paul Bodenham Andrew Norman (appointed 14 November 2020) Andrew Bowsher (appointed 17 July 2021) Eleanor Orr Louise Cook (resigned 19 March 2021) John Payne Dr Tim Cooper Ashley Ralston George Dow Julia Robinson (appointed 17 July 2021) Barbara Echlin Deborah Tomkins
Isobel Murdoch (appointed 7 November 2020)
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CHRISTIAN ECOLOGY LINK LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Kevin Scot served as Company Secretary until 11 February 2020 when he was replaced in this role by Eleanor Orr.
New Trustees (Directors) are recruited by the existing Trustees and recommended to the Company AGM, where they are subsequently approved by a vote of the company members. They serve a three-year term and can be reappointed when this expires. Trustees may appoint a new Trustee during the year who can serve until the next AGM.
Trustees Review of the Year: Christian Ecology Link Limited, known as "CEL" or by its trading name of "Green Christian" seeks to encourage and resource churches and individual Christians to address environmental issues by providing regular mailings, producing resource materials and arranging events. When it is in line with our aims we seek to maximise the impact of our work by collaborating with other Christian bodies with environmental programmes. We are represented on the Environmental Issues Network of Churches Together in Britain & Ireland, and on the Board of Operation Noah.
Green Christian business continues to be overseen by six specific groups, each of which meets separately to the Board three times each year and reports to the Board. Due to Covid-19, all business and activities were conducted online.
The Formation Group, convened by George Dow, has this year developed and run the Radical Presence programme in response to Covid-19; launched the Borrowed Time project's Deep Waters programme on eco grief; and continued to oversee and develop the Way Of Life Community.
The Participation Group, convened by Ruth Jarman and Judith Allinson until November 2020 and thereafter by Isobel Murdoch, has this year overseen a series of online workshops; started to develop outreach to younger adults; continued to support local groups around the country, with three new groups forming over the course of the year; and overseen a survey of Green Christian members and supporters using Climate Outreach's Britain Talks Climate tool.
The Online Media Group, convened by Barbara Echlin, has continued to oversee Green Christian's website and social media presence.
The Printed Media Group, convened by Howard Gardner, has this year continued to oversee Green Christian's printed media output, publishing two issues of Green Christian Magazine and a further edition of the Storm Of Hope brochure.
The Administration Group, convened by Barbara Echlin, has this year continued to oversee membership and finances, seeing an increase in membership during the year.
Joy In Enough, Green Christian's economics project, convened by John Payne, has this year employed a consultant to redevelop its “Plenty!” resource and continued to run the Joy in Enough website.
We held an online festival, Re-Imagining The Promised Land, on 23-25 October 2020, with over 300 attendees registered.
Green Christian has continued to support other organizations, being represented regularly at meetings of The Climate Coalition, the Environmental Issues Network of Churches Together In Britain and Ireland, the COP Faiths Taskforce and the National Justice And Peace Network. A subgroup of trustees has begun a strategic review, drawing up an outline 5-year strategy to be considered by members.
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CHRISTIAN ECOLOGY LINK LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
We continue to produce a wide range of educational materials in print and on the website, including two issues of our magazine Green Christian and one issue of our annual Storm of Hope pamphlet. Our prayer diary is emailed to over 500 people.
The work of CEL/ Green Christian is mainly carried out by volunteers, Trustees, and others from their own homes other than a few hours of paid administrative work each week. We have benefited again in 2020 from an annual grant from the Passionists which enables us to employ three people to forward the work of Joy in Enough. Green Christian membership numbers have increased to 1049, including 31 churches, and 6 magazine subscribers. Our members pay membership subscriptions and donations. 190 new members joined including 19 ministers in training who took up our offer of a twoyear free digital membership. Total members: 1049 - including 31 churches, and 6 magazine subscribers.
Financial Review : CEL is in a strong financial position at the end of 2020. Subscription income has increased and the organisation received a legacy of £7,168. In addition the shift to more online working enforced by the Coronavirus pandemic has resulted in a slight decrease of expenditure despite increased activity.
The balance of unrestricted cash and cash equivalents at the end of 2020 was £60,362 (2019: £43,001). This includes £4,085 in amounts taken for Life membership of CEL and held in a reserve to provide income for future years, and a designated fund of £9,509 representing the unspent balance of a legacy of £19,513 received in 2012. This designated fund is kept for use on specific projects otherwise unfunded and none of it has been spent in 2020 or 2019. Unrestricted net assets at the end of 2020 were £52,327 (2019: £34,277).
In addition there are restricted funds held at the end of 2020 of £10,248 - £9,148 for the Joy in Enough project and £1,100 to support activity around the COP26 UN climate change conference expected to be held in 2021.
(In 2019 the restricted fund of £210 was for the rainforest fund, and this was spent in 2020)
It is a policy of the Trustees to keep a minimum of £6,000 in cash and cash equivalents in a general reserve to meet current commitments in furtherance of the aims of the charity, such as publications to which subscribers are entitled and the payment of conference expenses in the event of such a conference being under subscribed. In order to facilitate the employment of paid staff to meet growth objectives a further sum of £6,000 is identified to meet employment liabilities. Reserves continue to be above this level, enabling expansion in activities to take place.
The majority of income is received as subscriptions and donations from members and other sympathetic individuals and organisations. The single largest area of expenditure is the production of a magazine twice yearly which is distributed free to members, occasionally sold at events and frequently distributed free of charge as a means of furthering the aims of the charity.
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CHRISTIAN ECOLOGY LINK LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020
Plans for the Future: CEL / Green Christian will continue to provide resources and events in accordance with our mission as described above under ‘Principal Activities and Public Benefit Statement’. In addition, at a time of deepening awareness of the climate emergency amongst the general public, we will continue to review the means by which we seek to achieve our mission by, for example:
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completing our strategic review
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developing outreach to younger adults, to church environmental representatives and to members throughout the UK.
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rolling out our Joy in Enough Plenty! Programme
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returning to in-person events as Covid-19 restrictions allow
Risk Statement: The Trustees have reviewed the risks to which a small charity operating with few employees is exposed. They believe that appropriate procedures are in place to identify, monitor and review these risks on a regular basis.
Responsibilities of Directors (also known as Trustees)
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approval: This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:
Eleanor Orr
Date: 2021 17 August
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CHRISTIAN ECOLOGY LINK LTD
('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 6 to 13 following, which have been prepared on the basis of the accounting policies set out on page 8.
Responsibilities and basis of report
As the charity’s 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 charity’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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Jacob Farley ACA
6 September 2021
Stewardship 1 Lamb's Passage London EC1Y 8AB
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CHRISTIAN ECOLOGY LINK LTD
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2020
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Total income and endowments EXPENDITURE ON: Charitable activities 7 Total expenditure Net income/(expenditure) Transfers between funds 14 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 14 |
Unrestricted Funds £ 49,024 - 95 229 49,348 31,296 31,296 18,052 - 18,052 18,052 34,277 52,329 |
Restricted Funds £ 18,811 - - - 18,811 8,772 8,772 10,039 - 10,039 10,039 210 10,248 |
Total Funds 2020 £ 67,835 - 95 229 68,159 40,068 40,068 28,091 - 28,091 28,091 34,487 62,577 |
Total Funds 2019 £ 34,468 660 367 243 |
|---|---|---|---|---|
| 35,738 | ||||
| 34,280 | ||||
| 34,280 | ||||
| 1,458 - |
||||
| 1,458 | ||||
| 1,458 33,029 |
||||
| 34,487 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 8 - 13 form part of these accounts.
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CHRISTIAN ECOLOGY LINK
BALANCE SHEET
AS AT 31 DECEMBER 2020
| Note CURRENT ASSETS Debtors 9 Cash at bank and in hand 10 CREDITORS: Amounts falling due within one year 11 Net current assets / (liabilities) Total assets less current liabilities CREDITORS: Amounts falling due 12 after more than one year TOTAL NET ASSETS FUND BALANCES 14 Unrestricted Funds General funds Designated funds Restricted Funds |
Unrestricted Funds £ 2,703 60,362 63,065 (7,353) 55,712 55,712 (3,385) 52,329 42,820 9,509 52,329 - 52,329 |
Restricted Funds £ - 12,430 12,430 (2,182) 10,248 10,248 - 10,248 - - - 10,248 10,248 |
Total Funds 2020 £ 2,703 72,792 75,495 (9,535) 65,960 65,960 (3,385) 62,577 42,820 9,509 52,329 10,248 62,577 |
Total Funds 2019 £ 1,831 43,211 |
|---|---|---|---|---|
| 45,042 (6,797) |
||||
| 38,245 | ||||
| 38,245 (3,758) |
||||
| 34,487 | ||||
| 24,768 9,509 |
||||
| 34,277 210 |
||||
| 34,487 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
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(a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors on and were signed on its behalf by:17 Aug 2021
Eleanor Orr
Company number: 2445198
The notes on page 8 - 13 form part of these accounts.
Charity number:
328744
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CHRISTIAN ECOLOGY LINK LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
1 Statutory Information
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
2 Accounting Policies
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.
b) Income
- Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
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Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the
-
i) balance sheet date is included as a debtor. The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
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Legacies. Income from legacies is recognised when a distribution is received from the estate or, if earlier, when the charity has
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ii) been notified that a distribution will be made and the amount receivable can be measured reliably.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from events.
Subscription income is taken into account when received, and investment income when receivable
- c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
d) Fund accounting 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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
e) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
f) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
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CHRISTIAN ECOLOGY LINK LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
g) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
3 Donations and legacies
| Membership subscriptions General Donations Donations at roadshows Grants and major donations Legacies receivable Income tax recoverable 4 Income from charitable activities Events 5 Income from other trading activities Publications 6 Investment income Bank interest 7 Charitable expenditure a Costs incurred directly on specific activities Postage Printing Events / room hire Office costs Salaries Contractor for "Plenty!" Travel costs Miscellaneous costs Grants payable (note 8c) b Costs incurred on support & administration Governance costs Independent examiner's fee Other Printing Office Costs Travel to meetings Postage Insurance Miscellaneous costs Total expenditure |
2020 £ 16,590 9,313 205 30,811 7,168 3,748 67,835 2020 £ - - 2020 £ 95 95 2020 £ 229 229 2020 £ 1,022 14,506 954 645 11,890 8,282 61 120 37,480 210 37,690 750 - 750 363 263 116 462 251 173 2,378 40,068 |
2019 £ 14,433 7,287 383 10,000 - 2,365 |
|---|---|---|
| 34,468 | ||
| 2019 £ 660 |
||
| 660 | ||
| 2019 £ 367 |
||
| 367 | ||
| 2019 £ 243 |
||
| 243 | ||
| 2019 £ 219 14,776 2,523 770 13,552 - 369 98 |
||
| 32,307 - |
||
| 32,307 | ||
| 468 13 |
||
| 481 286 131 413 292 370 - |
||
| 1,973 | ||
| 34,280 |
The fee payable to the independent examiner for examining the accounts was £750 (2019: £720); No other fees were payable to Stewardship in the year (2019: £Nil)
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CHRISTIAN ECOLOGY LINK LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
8 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses
The average monthly number of employees during the year was 5 (2019: 6). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees named on the Company Information page. No employment benefits were payable to key management for the year (2019: £Nil)
9 Debtors: falling due within one year
| Tax recoverable Prepayments and accrued income h at Bank and in Hand Cash at bank with immediate access Notice deposits (with a term of three months or less) itors: liabilities falling due within one year Accruals Deferred income Other creditors itors: amounts falling due after more than one year Deferred income |
2020 £ 1,247 1,456 2,703 2020 £ 57,025 15,767 72,792 2020 £ 5,848 1,248 2,439 9,535 2020 £ 3,385 3,385 |
2019 £ 1,414 417 |
|---|---|---|
| 1,831 | ||
| 2019 £ 27,599 15,612 |
||
| 43,211 | ||
| 2019 £ 5,154 677 966 |
||
| 6,797 | ||
| 2019 £ 3,758 |
||
| 3,758 |
10 Cash at Bank and in Hand
11 Creditors: liabilities falling due within one year
12 Creditors: amounts falling due after more than one year
13 Deferred income
Deferred income comprises the following:
| LIFE Retreat deferred memberships to 2021 £ £ Balance at the beginning of the reporting period 4,435 - Amount released to income (700) - Amount deferred in year 350 548 Balance at the end of the reporting period 4,085 548 Within one year 700 548 After one year 3,385 4,085 548 The income deferred at the period end will be released to income over the following periods: |
2020 £ 4,435 (700) 898 4,633 1,248 3,385 4,633 |
2019 £ 4,311 (676) 800 |
|---|---|---|
| 4,435 | ||
| 676 3,759 |
||
| 4,435 |
Amounts received for Life membership of Green Christian (Christian Ecology Link) are taken to income over 15 years after receipt.
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CHRISTIAN ECOLOGY LINK LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
14 Funds
During the year the movements in the charity's funds were as follows:
| Designated Funds Legacy fund General Unrestricted Funds Total Unrestricted Funds Restricted Funds Rainforest Joy in Enough COP 26 Aggregate of funds In the previous year the movements in the Designated Funds Legacy fund General Unrestricted Funds Total Unrestricted Funds Restricted Funds Rainforest Aggregate of funds |
Opening balance 2020 £ 9,509 9,509 24,768 34,277 210 - - 210 34,487 charity's funds Opening balance 2019 £ 9,509 9,509 23,311 32,820 210 210 33,030 |
Incoming Outgoing resources resources 2020 2020 £ £ - - - - 49,348 (31,295) 49,348 (31,295) - (210) 17,711 (8,563) 1,100 - 18,811 (8,773) 68,159 (40,068) were as follows: Incoming Outgoing resources resources 2019 2019 £ £ - - - - 35,711 (34,254) 35,711 (34,254) - - - - 35,711 (34,254) |
Transfers in the year 2020 £ - - - - - - - - - Transfers in the year 2019 £ - - - - - - - |
Gains and losses 2020 £ - - - - - - - - - Gains and losses 2019 £ - - - - - - |
Closing balance 2020 £ 9,509 |
|---|---|---|---|---|---|
| 9,509 42,820 |
|||||
| 52,329 | |||||
| - 9,148 1,100 |
|||||
| 10,248 | |||||
| 62,577 | |||||
| Closing balance 2019 £ 9,509 |
|||||
| 9,509 24,768 |
|||||
| 34,277 | |||||
| 210 | |||||
| 210 | |||||
| 34,487 |
Joy in Enough and COP26 funds represent funds given for specific projects of the charity. These projects are ongoing. Rainforest Fund represents funds given for the preservation of Rainforests which were disbursed by the charity during 2020.
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CHRISTIAN ECOLOGY LINK LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2020
14 Funds (continued)
Analysis of net assets by fund
The assets and liabilities of the various funds were as follows:
| ds (continued) ysis of net assets by fund assets and liabilities of the various funds were as follows: |
||||
|---|---|---|---|---|
| Debtors Cash at bank and in hand Creditors falling due within one year Creditors falling due after one year |
General Designated funds funds £ £ 2,703 - 50,853 9,509 (7,353) - (3,385) - 42,820 9,509 Unrestricted Funds |
Restricted funds £ - 12,430 (2,182) - 10,248 |
2020 £ 2,703 72,792 (9,535) (3,385) |
|
| General funds £ 2,703 50,853 (7,353) (3,385) 42,820 |
||||
| 62,577 |
In the previous year, the assets and liabilities of the various funds were as follows:
| Debtors Cash at bank and in hand Creditors falling due within one year Creditors falling due after one year |
General Designated funds funds £ £ 1,831 - 33,492 9,509 (6,797) - (3,758) - 24,768 9,509 Unrestricted Funds |
Restricted funds £ - 210 - - 210 |
2019 £ 1,831 43,211 (6,797) (3,758) |
|
|---|---|---|---|---|
| General funds £ 1,831 33,492 (6,797) (3,758) 24,768 |
||||
| 34,487 |
15 Transactions with related parties
During the year the charity:
a) received donations totalling £856 (2019: £696) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
b) paid expenses totalling £116 (2019: £453) for / to one (2019: 4) trustees for travel to meetings whilst carrying out duties associated with being trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
16 Members
Each member of the company commits to contribute if the charity is wound up an amount of £10.
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CHRISTIAN ECOLOGY LINK LTD
DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES
FOR THE YEAR ENDED 31 DECEMBER 2020
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investments 6 Total income and endowments EXPENDITURE ON: Charitable activities: 7 Total Expenditure Net income/(expenditure) Transfers between funds 14 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 14 |
General Designated 2020 2020 £ £ 49,024 - - - 95 - 229 - 49,348 - 31,296 - 31,296 - 18,052 - - - 18,052 - 24,768 9,509 42,820 9,509 Unrestricted funds |
Restricted 2020 £ 18,811 - - - 18,811 8,772 8,772 10,039 - 10,039 210 10,248 |
Total 2020 £ 67,835 - 95 229 68,159 40,068 40,068 28,091 - 28,091 34,487 62,577 |
General Designated 2019 2019 £ £ 34,468 - 660 - 367 - 243 - 35,738 - 34,280 - 34,280 - 1,458 - - - 1,458 - 23,310 9,509 24,768 9,509 Unrestricted funds |
Restricted 2019 £ - - - - - - - - - - 210 210 |
Total 2019 £ 34,468 660 367 243 35,738 34,280 34,280 1,458 - 1,458 33,029 34,487 |
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|---|---|---|---|---|---|---|---|---|---|
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