GREENSTONES CHRISTIAN TRUST
Registered Charity No 513862
Working as
Missions to Prisons
and
Friends of Prison Fellowship Ethiopia
ANNUAL REPORT & FINANCIAL STATEMENT
FOR THE YEAR ENDED
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31ST DECEMBER 2021
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Summary of the objects of the Charity
The Trust exists for the charitable purpose of the furthering of the preaching of the Christian gospel including the publication of gospel tracts the provision of places for the preaching of the gospel the worship of God and other activities for the advancement of Christianity including the outdoor preaching of the gospel Clause 1 of the Trust Deed dated 28[th] March 1974.
Trust address
PO Box 37 KENDAL Cumbria LA9 6GF England
Trustees
Mr J W Allen, Rev C Crombie, Mr M Ducker, Rev R Ducker
Bankers Barclays Bank 9 Highgate Kendal LA9 4DF and NatWest Bank 10 Elephant Yard Kendal LA9 4LZ
Independent Examiner
C&GB Associates, 8-10 Millgate, Thirsk, YO7 1AA
GREENSTONES CHRISTIAN TRUST
Registered Charity No 513862
ANNUAL REPORT - YEAR ENDED 31ST DECEMBER 2021
INTRODUCTION
Greenstones Christian Trust which is nondenominational has continued to pursue its charitable purpose of furthering the preaching of the Christian gospel and to demonstrate the holistic nature of this Christian good news by supporting practical projects. It is not the purpose of the Trust to do all the preaching. The aim is to further this by encouraging others – of whatever denomination – to join in sharing good news and a message of hope with all kinds of people in ways that are relevant to their needs. This is essentially more than just words! Although the main focus of the Trust is amongst people affected by imprisonment, this is not exclusive.
TRUST MANAGEMENT
Trustees
The Trust is managed by Trustees and according to paragraph 10 of the Trust Deed dated 28[th] March 1974 “The number of trustees of this deed shall not be less than three”. As noted on the title page, there are currently four Trustees following the sad death of GCT Founder Rev Bob Spratt in November of this year.
The policy and practice of the Trust is to invite persons with relevant experience/ qualifications/vision to consider taking on this responsibility.
Reserves and the application of funds
The current policy and practice of the Trust is not to build up large financial reserves but to apply money received to furthering the varied work of the Trust at the earliest opportunity. All work continues to be undertaken on a voluntary basis, with volunteers responsible for meeting their own expenses – including those involved in visiting Ethiopia.
Funds for the work in Ethiopia undertaken in partnership with Justice for All-Prison Fellowship Ethiopia are held in a separate dedicated account – Friends of Prison Fellowship Ethiopia - and are applied in full in Ethiopia.
Reporting Serious Incidents
As required by the Charity Commission, it is confirmed that there are no serious incidents or other matters that need to be reported.
SUMMARY OF ACTIVITIES AND ACHIEVEMENTS
In the UK
The UK work of this Trust is generally undertaken in co-operation with others, especially Christian prison chaplains and those concerned with the care and resettlement of offenders.
The free provision of Life Recovery Bibles and other Christian material in response to requests by prisoners and others - most especially those seeking to overcome problems of addiction - has continued during the year.
Opportunities to further the preaching of the Christian gospel in accordance with the purpose of this Trust as declared in our Trust Deed quite often appear to be related to an interest in the Trust's Ethiopian prisons ministry activities.
As Covid restrictions have eased, there have been invitations to speak in churches of a number of denominations and give talks about the work.
In Ethiopia
Once again, the restrictions in travel caused by Covid-19 have prevented any visits to Ethiopia during 2021. The unstable political situation and armed conflict within the country has further limited the possibility of travel. Nevertheless, the Trust has been privileged to be able to continue supporting the holistic Christian prisons ministry of Ethiopian NGO Justice for All-Prison Fellowship Ethiopia through funding ongoing programmes and providing encouragement and prayer.
The REFUGE project continues to provide much needed holistic support in the community for children with parents in prison. Sponsorship through the Trust supports around 50 children directly, with significant spin-off benefits to the wider family. Food, medicine, school fees and school uniform costs are all typically provided by the monthly sponsorship. On the parent's release, a sheep or a goat may be given to the family with sponsorship continuing for a further six months to give opportunity for resettlement.
The Twinkle of Hope Project has continued its focus on meeting some of the identified needs of young children who are in prison with their mothers. This can include ensuring a wholesome diet, providing education appropriate to age, health care etc. up to the provision of play areas and the construction of accommodation. The project is prison specific so that every child in the prisons where it operates is included.
In accordance with our normal practice, all money donated for use in Ethiopia has continued to be applied in full in that country with no deductions here in the UK for admin, expenses or any other purpose.
LOOK BACK – LOOK AHEAD
This has been another year when despite the difficulties caused by the global pandemic and the political unrest within Ethiopia much continues to be achieved. Good news has been shared in places which are more accustomed to bad news and hope has been brought into situations that may previously have appeared hopeless.
We go forward into 2022 with a desire to build on the experience gained over the years and a fresh determination to demonstrate God’s love in ways that can be understood.
Signed: . M E Ducker . October 2022
Date: 30
M E Ducker, Trustee
GREENSTONES CHRISTIAN TRUST
STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) for the year ended 31 December 2021
| Unrestricted funds 2021 Note £ Income and endowments from: Donations and legacies 2 651 Investments 3 1 Total income and endowments 652 Expenditure on: Charitable activities 4 714 Total resources expended 714 (62) Reconciliation of funds: Total funds at 1 January 2021 7 1,441 Total funds at 31 December 2021 7 1,379 Net income / (expenditure) Net movement in funds |
Restricted funds 2021 £ 40,815 - 40,815 44,890 44,890 (4,075) 47,860 43,785 |
Total funds 2021 £ 41,466 1 41,467 45,604 45,604 (4,137) 49,301 45,164 |
Total funds 2020 £ 52,897 10 52,907 60,343 60,343 (7,436) 56,737 49,301 |
|---|---|---|---|
The notes on pages 6 to 12 form part of these financial statements.
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GREENSTONES CHRISTIAN TRUST REGISTERED NUMBER: 513862 BALANCE SHEET as at 31 December 2021
| Note £ Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Charity funds Restricted funds 7 Unrestricted funds - general 7 Total charity funds |
2021 £ £ 45,164 45,164 45,164 43,785 1,379 45,164 |
2020 £ 49,301 49,301 49,301 47,860 1,441 49,301 |
|---|---|---|
The financial statements were approved by the Trustees on 30 October 2022 and signed on their behalf, by:
Trustee M E Ducker
The notes on pages 6 to 12 form part of these financial statements.
Page 5
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021
1 Accounting policies
(a) General information and basis of preparation of financial statements
The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Greenstones Christian Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
(b) Funds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
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 costs 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.
(c) Income recognition
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Page 6
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2021
1 Accounting policies (continued)
(d) Expenditure recognition
All expenditure is accounted for on a cash basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is inclusive of irrecoverable VAT.
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on a basis consistent with use of the resources.
The analysis of these costs is included in note 5.
(f) Cash at bank and in hand
Cash at bank and in hand include cash in hand and deposits held with banks.
(g) Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
(h) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
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2 Income from donations and legacies
Unrestricted Restricted
funds funds Total Total
2021 2021 2021 2020
£ £ £ £
Donations 651 38,095 38,746 46,561
Gift Aid - 2,720 2,720 6,336
651 40,815 41,466 52,897
For the year ended
31 December 2020 1,370 51,527 52,897
3 Income from investments
Unrestricted Restricted
funds funds Total Total
2021 2021 2021 2020
£ £ £ £
Deposit account interest 1 - 1 10
1 - 1 10
For the year ended
31 December 2020 1 9 10
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2021
4 Analysis of expenditure on charitable activities
| Ethiopian Chaplaincy Support Twinkle of Hope & Refuge children support Capital Projects - Ethiopia Restricted Fund - Ethiopia Share of support costs (5) (5) Analysis by fund Unrestricted funds Restricted funds For the year ended 31 December 2020 Unrestricted funds Restricted funds Share of governance costs |
Mission Giving £ 23,695 16,830 - 4,365 44,890 879 - 45,769 714 44,890 45,604 1,248 59,095 60,343 |
Total 2021 £ 23,695 16,830 - 4,365 44,890 879 - 45,769 714 44,890 45,604 |
Total 2020 £ 29,615 18,360 8,730 2,000 58,705 1,638 - 60,343 1,248 59,095 60,343 |
|---|---|---|---|
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
| 5 Allocation of support costs Printing & Stationery Subscription Postage PO Box Fees Insurance Bank transfer charges |
Support Costs Governance £ £ - - 100 - - - 284 - 330 - 165 - 879 - |
Total 2021 £ - 100 - 284 330 165 879 |
Total 2020 £ 212 100 328 278 330 390 1,638 |
|---|---|---|---|
6 Trustees' remuneration and expenses
No Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2020: £nil).
The Trustees had expenses reimbursed during the year totalling £nil (2020: £nil).
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
| 7 Fund reconciliation Unrestricted funds General fund Restricted funds Ethiopian Chaplaincy Support Twinkle of Hope & Refuge children support Capital Projects - Ethiopia Restricted Fund - Ethiopia Total funds |
Balance at 1 Jan 2021 £ 1,441 1,441 897 11,795 10,548 24,620 47,860 49,301 |
Net movement Balance at in funds 31 Dec 2021 £ £ (62) 1,379 (62) 1,379 (897) - (922) 10,873 100 10,648 (2,356) 22,264 (4,075) 43,785 (4,137) 45,164 |
|---|---|---|
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Ethiopian Chaplaincy Support Twinkle of Hope & Refuge children support Capital Projects - Ethiopia Restricted Fund - Ethiopia Total funds |
Income Expenditure £ £ 652 (714) 652 (714) 14,630 (23,695) 15,908 (16,830) 100 - 10,177 (4,365) 40,815 (44,890) 41,467 (45,604) |
Transfer £ - 8168 -8168 - - |
Movement in funds £ (62) (62) (897) (922) 100 (2,356) (4,075) (4,137) |
|---|---|---|---|
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
| 8 Analysis of net assets between funds Unrestricted funds £ Cash and current investments 1,379 Total 1,379 |
Restricted funds £ 43,785 43,785 |
Total £ 45,164 45,164 |
|---|---|---|
9 Related party transactions
There were no disclosable related party transactions during the period (2020: £nil).
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GREENSTONES CHRISTIAN TRUST
INDEPENDENT EXAMINER'S REPORT
for the year ended 31 December 2021
Independent Examiner's Report to the Trustees of the Greenstones Christian Trust
I report on the financial statements of the charity for the year ended 31 December 2021 which are set out on pages 4 to 12.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
• accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
• the accounts do not accord with such records; or
• the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Signed:
Dated: 28 October 2022
Guy R Baragwanath ACA
C & G B Associates
8-10 Millgate Thirsk North Yorkshire YO7 1AA
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GREENSTONES CHRISTIAN TRUST
STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) for the year ended 31 December 2021
| Unrestricted funds 2021 Note £ Income and endowments from: Donations and legacies 2 651 Investments 3 1 Total income and endowments 652 Expenditure on: Charitable activities 4 714 Total resources expended 714 (62) Reconciliation of funds: Total funds at 1 January 2021 7 1,441 Total funds at 31 December 2021 7 1,379 Net income / (expenditure) Net movement in funds |
Restricted funds 2021 £ 40,815 - 40,815 44,890 44,890 (4,075) 47,860 43,785 |
Total funds 2021 £ 41,466 1 41,467 45,604 45,604 (4,137) 49,301 45,164 |
Total funds 2020 £ 52,897 10 52,907 60,343 60,343 (7,436) 56,737 49,301 |
|---|---|---|---|
The notes on pages 6 to 12 form part of these financial statements.
Page 4
GREENSTONES CHRISTIAN TRUST REGISTERED NUMBER: 513862 BALANCE SHEET as at 31 December 2021
| Note £ Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Charity funds Restricted funds 7 Unrestricted funds - general 7 Total charity funds |
2021 £ £ 45,164 45,164 45,164 43,785 1,379 45,164 |
2020 £ 49,301 49,301 49,301 47,860 1,441 49,301 |
|---|---|---|
The financial statements were approved by the Trustees on 30 October 2022 and signed on their behalf, by:
Trustee M E Ducker
The notes on pages 6 to 12 form part of these financial statements.
Page 5
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2021
1 Accounting policies
(a) General information and basis of preparation of financial statements
The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Greenstones Christian Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
(b) Funds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
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 costs 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.
(c) Income recognition
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Page 6
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2021
1 Accounting policies (continued)
(d) Expenditure recognition
All expenditure is accounted for on a cash basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is inclusive of irrecoverable VAT.
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to expenditure on charitable activities on a basis consistent with use of the resources.
The analysis of these costs is included in note 5.
(f) Cash at bank and in hand
Cash at bank and in hand include cash in hand and deposits held with banks.
(g) Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
(h) Tax
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Page 7
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
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2 Income from donations and legacies
Unrestricted Restricted
funds funds Total Total
2021 2021 2021 2020
£ £ £ £
Donations 651 38,095 38,746 46,561
Gift Aid - 2,720 2,720 6,336
651 40,815 41,466 52,897
For the year ended
31 December 2020 1,370 51,527 52,897
3 Income from investments
Unrestricted Restricted
funds funds Total Total
2021 2021 2021 2020
£ £ £ £
Deposit account interest 1 - 1 10
1 - 1 10
For the year ended
31 December 2020 1 9 10
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Page 8
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 31 December 2021
4 Analysis of expenditure on charitable activities
| Ethiopian Chaplaincy Support Twinkle of Hope & Refuge children support Capital Projects - Ethiopia Restricted Fund - Ethiopia Share of support costs (5) (5) Analysis by fund Unrestricted funds Restricted funds For the year ended 31 December 2020 Unrestricted funds Restricted funds Share of governance costs |
Mission Giving £ 23,695 16,830 - 4,365 44,890 879 - 45,769 714 44,890 45,604 1,248 59,095 60,343 |
Total 2021 £ 23,695 16,830 - 4,365 44,890 879 - 45,769 714 44,890 45,604 |
Total 2020 £ 29,615 18,360 8,730 2,000 58,705 1,638 - 60,343 1,248 59,095 60,343 |
|---|---|---|---|
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
| 5 Allocation of support costs Printing & Stationery Subscription Postage PO Box Fees Insurance Bank transfer charges |
Support Costs Governance £ £ - - 100 - - - 284 - 330 - 165 - 879 - |
Total 2021 £ - 100 - 284 330 165 879 |
Total 2020 £ 212 100 328 278 330 390 1,638 |
|---|---|---|---|
6 Trustees' remuneration and expenses
No Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2020: £nil).
The Trustees had expenses reimbursed during the year totalling £nil (2020: £nil).
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GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
| 7 Fund reconciliation Unrestricted funds General fund Restricted funds Ethiopian Chaplaincy Support Twinkle of Hope & Refuge children support Capital Projects - Ethiopia Restricted Fund - Ethiopia Total funds |
Balance at 1 Jan 2021 £ 1,441 1,441 897 11,795 10,548 24,620 47,860 49,301 |
Net movement Balance at in funds 31 Dec 2021 £ £ (62) 1,379 (62) 1,379 (897) - (922) 10,873 100 10,648 (2,356) 22,264 (4,075) 43,785 (4,137) 45,164 |
|---|---|---|
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Ethiopian Chaplaincy Support Twinkle of Hope & Refuge children support Capital Projects - Ethiopia Restricted Fund - Ethiopia Total funds |
Income Expenditure £ £ 652 (714) 652 (714) 14,630 (23,695) 15,908 (16,830) 100 - 10,177 (4,365) 40,815 (44,890) 41,467 (45,604) |
Transfer £ - 8168 -8168 - - |
Movement in funds £ (62) (62) (897) (922) 100 (2,356) (4,075) (4,137) |
|---|---|---|---|
Page 11
GREENSTONES CHRISTIAN TRUST
NOTES TO THE FINANCIAL STATEMENTS (continued)
for the year ended 31 December 2021
| 8 Analysis of net assets between funds Unrestricted funds £ Cash and current investments 1,379 Total 1,379 |
Restricted funds £ 43,785 43,785 |
Total £ 45,164 45,164 |
|---|---|---|
9 Related party transactions
There were no disclosable related party transactions during the period (2020: £nil).
Page 12
GREENSTONES CHRISTIAN TRUST
INDEPENDENT EXAMINER'S REPORT
for the year ended 31 December 2021
Independent Examiner's Report to the Trustees of the Greenstones Christian Trust
I report on the financial statements of the charity for the year ended 31 December 2021 which are set out on pages 4 to 12.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
Independent Examiner's Statement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
• accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
• the accounts do not accord with such records; or
• the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Signed:
Dated: 28 October 2022
Guy R Baragwanath ACA
C & G B Associates
8-10 Millgate Thirsk North Yorkshire YO7 1AA
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