|I
c
i
The Upper Room Trust
Annual|I
c
i
The Upper Room Trust
Annual|I
c
i
The Upper Room Trust
Annual|accounts|accounts|accounts||for the|Charity
(ifany)
eriod|Charity
(ifany)
eriod|No|625948|CC17a|CC17a|CC17a| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||Period|end||||| |Period start date|,|01/01/2020|||||To||date||31/12/2020|||| |a
~||||||||||||||| ||||||||Restricted|||||||| |Recommended
categories by activity
Details ofown
analysis||Unrestricted
funda
f|||||income
funds||Endowment
funds||Total this
yearf|Total last
year
p||| |Incoming resources (Note 3|||F01||||F02||F03||F04|F05||| |Incoming resources from||||||||||||||| |generated funds
Voluntary
income
Donations|S01|||120|||100,000||||"'.100'1201|1,320||| |Activities for generating
funds|S02|||||||||||||| |Investmenl
income|S03|||||||||||||| |Incoming resources from
charitable activities
Other incoming resources
Gift Aid
Total lncomlny resources|S04
SOS
sos||||120||25,000
125000||||vf~
- .:25;000'.'-
150
'125-.120" :=-' '1470|||| |Resources expended
(Notes 4-8)||||||||||||||| |Costs of Generating
Funds||||||||||||||| |Costs ofgenerating
voluntary
income|S07|||||||||||||| |Fundraising
trading costs||||||||||||||| |investment
management
coals|S09|||||||||||||| |Charitable activities|S10||4,031||||||||;4"031||1,989|| |Governance costs|S11|||||||||||||| |Other resources expended
Total resources expended|S12
sts|||4|031|||||||-.=-' ..|1989|| |Net /ncom/nyl(outgo/ny
) resources before
transfers|s14|-,|,"-; .3;911-||||':-'-I25,000||||121~~089|||519| |..Gross transfefe&etween
funds||||||||||||||| |Net /ncominy/(outgoing)
resources before
other recognised ga/nsl(losses)|sts||'|3911|||125000||||—121'089.|-"'i-.-:&||519| |Other recognised
gains/(losses)||||||||||||||| |Gains and losses on revaluation
offixed assets||||||||||||||| |for the charity's
own use|S17|||||||||||||| |Gains and losses on investment
assets|S18|||||||||||||| |Net movement
in funds|stg|||3,911|||125,000||||121089|||519| |Total funds brought forward|S20||601,338||||||||601,338|601,857||| |Total funds carried forward|s21||597427|||'|125000||||,722-427'-'|601338||| |~
e
r|r||r|||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||Restricted||||||||| |||S
z|Unrestricted
funds|income
funds|Endowment
funds|||Total this
year||||Total last
year| ||||E|||F||||||| |Fixed assets
Tangible assets
(Note 9)||801|F01
586,500|F02||F03|||F04
586,500|||FOS
586,500| |||802||||||||||| |Investments
(Note 10)
Total fixed assets||803
804|586,5 0||||||5 6,500|||586,500| |Current assets||||||||||||| |Stock and work in progress
Debtors
(Note 11)||805
808|6,634|25,000|||||31,634|||11,509| |(Short term) investments
Cash at bank and in hand
Total current assets||807
808
809|,94
1,575|0,000
,00||||||,|75|3,617
15,126| |Creditors;
amounts
falling due within
one year
(Note 12)||810|64S||||||||648|288| |Net current assetsl(liabilities)||8«|0/927:.', ' 25~0||||||13|||14,838| |Total assets less current liabilities||812||||||||||:601:,338| |Creditors: amounts
falling due after||||||||||||| |one year
(Note 12)||813||||||||||| |Provisions for liabilities and charges||e14||||||||||| |Net assets||815|'5:-+R7.|'-:- ',.:.24" .00,;,'-|||||||&, 27|- ' 601-,338:| |Funds ofthe Charity
Unrestricted
funds||818|597,487||||||597,487|||601,338| |||817||||||||||| |Restricted income funds (Note 13)||818||125,000|||||125,000|||| |Endowment
funds
(Note 13)||819||||||||||| |Total funds||e20|.':;597-',. 97|.'--:.':„'=;. ;000:, ,':,||.:;:
. '-'':-'='||':|.7,|.„-'. ,?;:;;||«=.-;-50$,838-.| |Signed by one ortwo trustees on behalf of all|||Signature||||Print|Name||||Date of
a
roval| |the trustees|||||JOA4||i Mmm788u'-Q|||||I
I 2.2.| ## ## |Note 2
Accounting
policies
This standard list ofaccounting policies has been applied by the charity except forthose delefed.
yyhere a differen
additional policy has been adopted then this is detailed in the box below.|Note 2
Accounting
policies
This standard list ofaccounting policies has been applied by the charity except forthose delefed.
yyhere a differen
additional policy has been adopted then this is detailed in the box below.|Note 2
Accounting
policies
This standard list ofaccounting policies has been applied by the charity except forthose delefed.
yyhere a differen
additional policy has been adopted then this is detailed in the box below.|or| |---|---|---|---| |INCOMING RESOURCES
Recognition ofincoming
These are included
in the Statement ofFinancial Activities (SoFA)when:
resources
~
the charily becomes entitled to the resources;
~
the trustees are virtually
certain they will receive the resources; and|||| |||~
the monetary
value can be measured
with sufficient
reliability.|| |Incoming
resources with
related expenditure
Grants and donations||Where incoming resources have related expenditure
(as with fundraising
orcontract income)
the incoming resources and related expenditure
are reporled gross in the SoFA.
Grants and donations sre only included
in the SoFA when the charity has unconditional|| |||entitlement
lo the resources.|| |Tax reclaims on donations||Incoming resources
from tax reclaims are included
in the SoFA at the same time as the gift|to| |and gifts
Contractual
income and||which they relate.
This is only included
in the SoFA once the related goods or services have been delivered.|| |performance
related grants||Gifts in kind are accounted for ata reasonable
estimate oftheir value to the charity or the|| |Gifts in kind||amount actually realised.|| |||GNs in kind for sale or distribution
are included
in the accounts as gifts only when sold or|| |||distributed
by the charity.|| |||Gifts in kind for use by the charity are Included
in the SoFAas incoming resources when|| |||receivable.|| |Donated services and
facilities||These are only included
in incoming resources
(with an equivalent
amount
in resources
expended)
where the benefit to the charity is reasonably
quantifiable,
measurable
and material.
The value placed on these resources is the estimated
value to the charity ofthe service or|| |||facility received,|| |Volunteer help||The value ofany voluntary
help received is not included
in the accounts but is described
in lhe
trustees'
annual
report,|| |Investment
income||This is included
in the accounts when receivable.|| |investment
gains and losses||This includes any gain orloss on the sale ofinvestments
and any gain or loss resulting
from
revaluing
investments
to market value atthe end ofthe year.|| |EXPENDITURE AND
Liability recognition||LIABILITIES
Liabilities are recognised as soon as there is a legal or constructive
obligation
commiiting|the| |Governance costs||charity to pay out resources.
Include costs ofthe preparation
and examination
ofstatutory accounts, the costs oftrustee
meetings
and cost of any legal advice to trustees on governance
or constitutional
matters.|| |Grants with performance
conditions||Wham the charity gives agrant with conditions
for its payment being a specific level ofservice
or output to be provkled, such grants are only recognised
in the SoFA once the redpient ofthe
grant has provided the specified service oroutput,|| |Grants payable without
performance
conditions
SupportCosta||These are only recognised
in the accounts when a commitment
has been made and Ihere are
no conditions
tobe met relating to the grant which remain
in the control of the charily.
Support costa indude central functions and have been allocated to activity coat categories on a
basis consistent
wiih the use of resources, eg allocating
property costs by floor areas, orper|| |||capita, staff costs by the time spent and other costs by their usage.
~|| |ASSETS
Tangible fixed assets for
by charity
Investments|use|These are capitalised
ifthey can be used for more than one year, and costat least R500. They
are valued atcost or a reasonable
value on receipt.
Investments
quoted on a recognised stock exchange are valued at market value at the year
end. Other investment
assets are included at trustees' best estimate ofmarket value,|| |Stocks and work in progress||These are valued at the lower ofcost or market value.|| |POLICIES ADOPTED|||| |ADDITIONAL TO OR|||| |DIFFERENT FROIIII THOSE|||| |ABOVE|||| |Note 3
Incoming|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Analysis ofincoming resources
resources may be further analysed lfthis would help the reader ofthe accounts.
This year|Lastyear| |---|---|---|---|---|---|---|---|---| |||||||Anal sis|120|1,320| |Voluntary|income|||Donations
Donations|unrestricted
restricted||100,000|| |||||||Total|100,120|.1,320| |Activities|for generating||funds|||||| |||||||Total||| |Investment||income||||||| |||||||Total||| ||||||||25000|160| |Incoming
charitable||resources from
activities||Gift Aid|receivable|||| |||||||Total|' 26000",::.:-":==-"150|| |Note 4
Resources|expended|expended|Analysis of resources expended
may be further analysed
Ifthis would help|Analysis of resources expended
may be further analysed
Ifthis would help|Analysis of resources expended
may be further analysed
Ifthis would help|Analysis of resources expended
may be further analysed
Ifthis would help|the reader ofthe|accounts.
This year|Last|year|year| |---|---|---|---|---|---|---|---|---|---|---|---| |||||||Anal sls|||E||| |Costs of generating|||||||||||| |voluntary|Income||||||||||| ||||||||Total||||| |Fundralslng||trading|||||||||| |costs|||||||||||| ||||||||Total||||| |Investment|||||||||||| |managitnent||costs|||||||||| ||||||||Total||||| |Charitable|activities||Utiiil
costs - tele hone
Re airs
Insurancee
Accounlanc
fees|||||312
750
2609||1|308
268
136
288| ||||||||Total|4,031",~'..'||-«P1;-990|| |Governance||costs|||||||||| ||||||||Total||a~Rf|5'Ty|| |||||Fundralslng|activity|Charitable|Activity|Governance
R|Activity|Total Cost
f| |---|---|---|---|---|---|---|---|---|---|---| |Su|ort|cost|e|||||||| ||||Total|.';..—**.**=. —.-=..||||||| ## ## ## ||This|year|Last year| |---|---|---|---| |None|||None| |services pr
|ovided by you
|r indepe|ndent
examiner or auditor.
Ifnot|ing was pa p|| |---|---|---|---|---|---| |appropriate|box(es).|||This year|Lastyear| ||||||g| |independent|examiner's|or auditors' fees for reporting on the||360|288| |accounts|||||| |Other fees (for example: advice,
services} paid tothe independent|||consultancy,
accountancy
examiner or auditor||| |91Costorvaluat|ion||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |.||Freehold land
&buildings|||Other land
buildings||&|Plant,
machinery
and motor
vehicles||Fixtures,
fittings and
equipment|Payments
on
accountand
assets under
construction||||Total| |Balance brought||||||586,500||||||||;|586;500,| |forward|||||||||||||||| |Additions|||||||||||||||| |Revaluations|||||||||||||||| |Disposals|||||||||||||||| |Transfers *
Balance carried|||||4~586;500.-|||&.~~;-~-.'-||g@~~-,P,|||||586",500:| |forward|||||||||||||||| |8.2 Accumulated|depreciation|||and|Impairment||provisions||||||||| |"*Basis||SLor RB||||SLor RB||SLor RB||SLor RB|SL|or|RB||| |**Rate|||||||||||||||| |Balance brought|||||||||||||||| |forward|||||||||||||||| |Depreciation
charge|||||||||||||||| |for year|||||||||||||||| |Impairment
provisions|||||||||||||||| |Revaluations|||||||||||||||| |Disposais|||||||||||||||| |Transfers*|||||||||||||||| |Balance carried|||||||||||||||| |forward|||||||||||||||| |8.3Net book value
Broughtforward:,
Carried forward||:
.',
'.:.':";",:
-;.=-586;-+50„**:**,.
' .-,---:-;;. -'-:-,-:,-,-,:.
"-:,'-.'.:- '
-
-,-.
.
'-;--:=:.-&, ;=.
-'-'-.',~58B;500'
-';~M:-:-..@g-'-:586;500~,-':~~~~ .;=-@~~~~~~,"~~~586';50~0'|||||||||||||| |8.4 Revaluation
Ifany fixed assets have been revalued please|||||||give details ofthe valuer and method|||||ofvaluation|||| ## |Carrying
(market) value at beginning
of year| |---| |Add: additions to investments
at cost| |Less: disposals at carrying value| |Addi(deduct):
net gain/(loss)
on revaluation| |Carrying
(market) value at end ofyear| ## |10.3 A breakdown
ofthe Income|10.3 A breakdown
ofthe Income|fro|m|investments|agreeing
with SOFA row|S03.||| |---|---|---|---|---|---|---|---|---| |Analysis of Investments||||||10.2
Market value at|10.3
Income from|| |||||||year end|investments|for| ||||||||the year|| ||||||||R|| |Investment|properties|||||||| |Investments|listed on a recognised|stock||exchange or held In common||||| |Investment|funds, open ended Investment|||oompanies,|unit trusts or other|||| |collective Investment
schemes||||||||| |Investments|in subsidiary
orconnected||undertakings||and companies|||| |Securities|not listed on a recognised Stock Exchange|||||||| |Cash held|as part ofthe investment|portfolio||||||| |Other investments||||||||| ||||||Total|||| ## |Note 11||Debtors and prepayments|Debtors and prepayments|Debtors and prepayments|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Please complete this note|||ifthe charity has any debtors|||or|re|a ments|||||||| |Analysis ofdebtors||||||Amounts
within|||falling due
one year|||Amounts
more|falling due after
than one year||| |||||||This year|||Last year|||This year||Last year|| ||||||||R||||||||R| |Trade debtors|||||||||||||||| |Amounts
due|from subsidiary|||and associated|||||||||||| |undertakings|||||||||||||||| |Other debtors|||||||||||||||| |Prepayments|and accrued||income||||6,634|||11,508|||||| |||||Total|||||||||||| |Note 12||Creditors and accruals|||||||||||||| |Please complete this note|||ifthe charity has any creditors|||or|accruals.||||||||| |12.1Analysis|ofcreditors||||||||||||||| |||||||Amounts|||falling|due||Amounts|falling due after||| ||||||||within one year|||||more|than|one|ear| |||||||This year|||Last year|||This year||Last year|| |||||||||||E|||||R| |Loans and overdrafts|||||||||||||||| |Trade creditors|||||||||||||||| |Amounts
due|to subsidiary||and associated||||||||||||| |undertakings|||||||||||||||| |Other creditors|||||||||||||||| |Accruals and|deferred Income|||Total|..|||648|'.|"-:|288
2||||| ## ## |~|restricted incom|e funds, i|ncluding
special tr|u|sts, ofthe c|sts, ofthe c|harity (R).|harity (R).||| |---|---|---|---|---|---|---|---|---|---|---| |||orR|||Purpose||and Restrictions|||| |Building repair and|||Tofund necessary||building|repairs and maintenance||||| |maintenance|fund|||||||||| |13.2Movements ofmajor funds
Please give details ofthe movements|||ofthe major funds||summarlsed||in the restricted||and endowment|| |columns of|the Statement ofFinancial||Activities.|||||||| |||und
balances
brought
forward|Incoming
resources|Outgoing
resources|||Transfers|gains and
losses||un
balances
carried
forward| |Fund names||FJ|R||f.||R||R|R| |Building repair and|||125000|||||||~~4425 000| |maintenance|fund|||||||||| ||Total Funds||125,000|||||||~I25',000| ## ## ## |other|relat|ed parties|by|the charity|orany in|stitution
orcom|pan|y connecte|with it.||| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||Amounts|paid or benefit value|| ||Name|oftrustee|or|connected|party|Legal authority
(eg order,
governing
document)|||This year
E||Last year
R| |None|||||||||||| ## |charity atthe year en|d.||||| |---|---|---|---|---|---| |||||Amount|owing| ||Name oftrustee or
connected
party||Legal authority|This year
R|Lastyear
R| |Due totrustees and|None||||| |related parties|||||| |Due from trustees|None||||| |and related parties|||||| |Pleise give d
related party|etails ofany transaction
undertake
has amaterial Interest.|n
by (or on behalf of) the c|harIty In which a|rustee or| |---|---|---|---|---| |Name ofthe
or related|trustee
art
Relationship to
charit|Description of the
transaction s|This year|Last year
R| |NIA|||||