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2023-12-31-accounts

Christian Ecology Link Limited

Report and Accounts Year ended 31 December 2023

Christian Ecology Link Limited

Report of the Trustees

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 2023.

Governing Document: Memorandum and Articles of Association

Company Status: The Company is limited by guarantee and has no share capital. Each company 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: Archie McDowall BA CA, 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, Dr Shilpita Matthews.

Directors and Trustees

The following have served as Directors of the Company and Trustees of the Charity during the period under review

Colin Andrews (appointed 12.7.24) Phillip Attwood (appointed 12.7.24) Paul Bodenham Barbara Echlin John Payne (resigned 12.7.24) Andii Bowsher Isobel Murdoch (resigned 12.7.24) Ashley Ralston Prof. Tim Cooper Andrew Norman Julia Robinson George Dow Eleanor Orr Deborah Tomkins

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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. A group of Trustees meets several times a year to plan future strategy.

Trustees’ Review of the Year:

2023 was a year of varied and sustained activity for Green Christian, in-person, online and in print.

During the year Green Christian had a presence at various events. In May Green Christian members led workshops at Cliff Festival in Derbyshire, and over the summer Green Christian held stalls at Greenbelt and New Wine festivals. Green Christian also provided speakers for other events, such as the Othona Green Weekend in Essex. And we introduced a monitoring survey to assess event outcomes.

In January 2023 Green Christian held a day gathering in London for members of our Way of Life Community. In November many Green Christian members were able to meet at the Annual Members' Meeting, also in London, which took as its theme the question “Where is the hope?” We continue to support local groups around the country (at present 18 groups and 3 local contacts).

Green Christian continued to hold regular Zoom workshops, on themes ranging from water to fuel poverty to diversity. We also held regular Zoom talks as part of Joy In Enough, our sustainable economics project. During the COP28 UN Climate Summit, we offered the opportunity to meet daily on Zoom for a short time of prayer and reflection.

Our Borrowed Time project ran another series of Deep Waters – reflection and discussion in small groups on climate grief and fear. This was held over eight sessions on Zoom in autumn 2023.

Two issues of Green Christian Magazine were published, in April and September, as well as the annual Storm of Hope brochure in January. Green Christian has remained active on social media – Facebook, X (formerly Twitter) and Instagram, and on YouTube.

We supported campaigns led by other organisations, such as Power for People's campaign for a Local Electricity Bill, and the ongoing campaign for the Climate and Nature Bill. In April 2023 we joined with many other charities in supporting The Big One, a large-scale climate protest in Westminster: helping to organise a service in St John's Waterloo and then taking part in a pilgrimage walk.

Membership remained steady. We had 1110 members at the end of 2023. This consisted of 786 individuals, 178 with joint membership, 28 churches, 16 organisations, 46 ordinands, 51 complimentary members, and 5 magazine subscribers.

Green Christian’s work is overseen by 7 groups: Formation; Engagement & Inclusion; Administration; Print Media; Online Media; Joy In Enough; and Borrowed Time. Each is convened by a trustee and meets three times a year, reporting regularly to the Board.

Plans for 2024 centre on:

*developing two new specific projects, one on church outreach, the other on food, for which Green Christian is to employ part-time staff

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*holding further On The Road events

*co-operating with other charities in a Lent Climate Vigil

*developing the training we can provide to speakers

*developing Cloud and Fire, a Borrowed Time initiative aimed at church and pastoral leaders and educators

Financial Review :

CEL continues to be in a strong financial position at the end of 2023. Subscription income continues to increase year on year, and additional donations are £16,181 in 2023 (2022: £15,832). 2023 saw a slight decrease in both income and costs as there was no major conference, but the charity still finished the year with a healthy surplus of £12,914 overall (2022: £8,585).

The balance of unrestricted cash and cash equivalents at the end of 2023 was £103,514 (2022: £90,776). This includes £2,971 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 fund is kept for use on specific projects otherwise unfunded and none has been spent in 2023 or 2022. Unrestricted assets at the end of 2023 were £95,003 (2022: £81,717).

At the end of 2023 there are no restricted funds held, the £372 held for Joy in Enough at the end of 2022 has been spent during the year.

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. As reserves continue to be above this level we are able to expand our activities.

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.

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): Company Law requires the

Trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts the Directors are required to –

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Prepare the accounts on a going concern basis unless it is inappropriate to presume that the company will continue in business.

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In preparing the above report, the Directors have taken advantage of special exemptions available to small companies.

This report was approved by the Directors on 20th September 2024 and signed on their behalf by

Barbara Echlin – Director

35 Kitto Road, London SE14 5TW.

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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 2023 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:

  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.

Archie McDowall BA CA

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date:

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CHRISTIAN ECOLOGY LINK LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

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
£
55,740
244
831
1,004
57,818
44,532
44,532
13,286
-
13,286
13,286
81,717
95,003		 Restricted
Funds
£
12
-
-
-
12
384
384
(372)
-
(372)
(372)
372
0		 Total
Funds
2023
£
55,752
244
831
1,004
57,831
44,916
44,916
12,914
-
12,914
12,914
82,089
95,003		 Total
Funds
2022
£
55,178
2,039
975
257
58,449
49,864
49,864
8,585
-
8,585
8,585
73,503
82,087

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.

Page 6

CHRISTIAN ECOLOGY LINK

BALANCE SHEET

AS AT 31 DECEMBER 2023

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
£
2,069
103,514
105,583
(8,018)
97,565
97,565
(2,561)
95,003
85,494
9,509
95,003
-
95,003		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
Funds
2023
£
2,069
103,514
105,583
(8,018)
97,565
97,565
(2,561)
95,003
85,494
9,509
95,003
-
95,003		 Total
Funds
2022
£
2,431
91,253
93,684
(8,625)
85,059
85,059
(2,971)
82,088
72,208
9,509
81,717
371
82,088

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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:

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 and were signed on its behalf by:

Eleanor Orr

Date:

Company number: 2445198

Charity number:

The notes on page 8 - 13 form part of these accounts.

328744

Page 7

CHRISTIAN ECOLOGY LINK LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

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:

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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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
Sale of Merchandise
6
Investment income
Bank interest
7
Charitable expenditure
a
Costs incurred directly on specific activities
Postage
Printing
Events / room hire
Office costs
Salaries
Project resources
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		 2023
£
21,680
16,181
372
12,000
-
5,519
55,752
2023
£
244
244
2023
£
723
108
831
2023
£
1,004
1,004
2023
£
1,217
18,345
2,886
1,373
17,208
100
247
120
41,496
-
41,496
910
-
910
513
1,047
207
25
354
364
3,420
44,916		 2022
£
21,076
15,832
511
13,100
-
4,659
55,178
2022
£
2,039
2,039
2022
£
975
-
975
2022
£
257
257
2022
£
1,697
20,351
4,461
1,130
17,015
2,184
615
120
47,572
-
47,572
870
-
870
434
163
253
35
300
236
2,292
49,864

The fee payable to the independent examiner for examining the accounts was £870 (2022: £870); No other fees were payable to Stewardship in the year (2022: £Nil)

Page 9

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 6 (2022: 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 (2022: £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		 2023
£
1,360
709
2,069
2023
£
86,981
16,534
103,514
2023
£
5,963
410
1,645
8,018		 2022
£
2,096
335
2,431
2022
£
75,130
16,123
91,253
2022
£
6,596
780
1,249
8,625

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

Deferred income 2023
£
2,561
2,561		 2022
£
2,971
2,971

13 Deferred income

Deferred income comprises the following:

LIFE
memberships
£
Balance at the beginning of the reporting period
3,751
Amount released to income
(780)
Amount deferred in year
-
Balance at the end of the reporting period
2,971
Within one year
780
After one year
2,191
2,971
The income deferred at the period end will be released to income over the following periods:		 2023
£
3,751
(780)
-
2,971
780
2,191
2,971		 2022
£
4,132
(781)
400
3,751
780
3,378
4,158

Amounts received for Life membership of Green Christian (Christian Ecology Link) are taken to income over 15 years after receipt.

Page 10

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
Joy in Enough
Aggregate of funds
In the previous year the movements in the charity's funds
Designated Funds
Legacy fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Joy in Enough
Aggregate of funds		 Opening
Incoming
balance
resources
2023
2023
£
£
9,509
-
9,509
-
72,208
57,819
81,717
57,819
372
12
372
12
82,089
57,831
were as follows:
Opening
Incoming
balance
resources
2022
2022
£
£
9,509
-
9,509
-
62,327
58,380
71,836
58,380
1,667
69
1,667
69
73,503
58,449		 Transfers
in the year
2023
£
-
-
-
-
-
-
-
Transfers
in the year
2022
£
-
-
-
-
-
-		 Outgoing
resources
2023
£
-
-
(44,532)
(44,532)
(384)
(384)
(44,916)
Outgoing
resources
2022
£
-
-
(48,499)
(48,499)
(1,365)
(1,365)
(49,864)		 Closing
balance
2023
£
9,509
9,509
85,495
95,003
0
0
95,003
Closing
balance
2022
£
9,509
9,509
72,208
81,717
372
371
82,088

Joy in Enough funds represent funds given for specific projects of the charity. This project is ongoing.

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14 Funds (continued)

Analysis of net assets by fund

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
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
e previous year, the assets and liabilities of the various funds were as		 General
Designated
funds
funds
£
£
2,069
-
94,005
9,509
(8,018)
-
(2,561)
-
85,494
9,509
General
Designated
funds
funds
£
£
2,431
-
81,373
9,509
(8,625)
-
(2,971)
-
72,208
9,509
Unrestricted Funds
follows:
Unrestricted Funds		 Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
371
-
-
371		 2023
£
2,069
103,514
(8,018)
(2,561)
95,003
2022
£
2,431
91,253
(8,625)
(2,971)
82,090

In the previous year, the assets and liabilities of the various funds were as follows:

15 Transactions with related parties

During the year the charity:

16 Members

Each member of the company commits to contribute if the charity is wound up an amount of £10.

Page 12

CHRISTIAN ECOLOGY LINK LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2023

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		 Unrestric Designated
2023
£
-
-
-
-
-
-
-
-
-
-
ted funds		 Restricted
2023
£
12
-
-
-
12
384
384
(372)
-
(372)		 Total
2023
£
55,752
244
831
1,004
57,831
44,916
44,916
12,915
-
12,915
82,089
95,004		 General
2022
£
Unrestric		 Designated
2022
£
ted funds		 Restricted
2022
£		 Total
2022
£
55,178
2,039
975
257
58,449
49,864
49,864
8,585
-
8,585
73,503
82,088
General
2023
£
55,740
244
831
1,004
57,819
44,532
44,532
13,287
-
13,287
72,208
85,495
55,109
2,039
975
257
58,380		 -
-
-
-
-		 69
-
-
-
69
48,499
48,499
9,881
-
9,881		 -
-
-
-
-		 1,365
1,365
(1,296)
-
(1,296)
9,509 372 62,327 9,509 1,667
9,509 0 72,208 9,509 372

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