Trustees’ Report: Creation Science Movement activities for the year ending 31-8-22 PO Box 888, Portsmouth PO6 2YD, Charity no. 801745
The trustees have maintained the aim of CSM, as stated in our Trust Deed dated 10th February 1989, to advance the Christian religion as revealed in Holy Scripture, and with especial reference to the doctrine of Creation.
Sadly, the Covid19 pandemic caused us to close the Genesis Expo since its corridors are too narrow to allow social distancing, but we took this opportunity to commence a long-planned for building extension to increase exhibition space and flexibility.
Our office manager now works from home while we made our other employee redundant. However mailings of a pamphlet and the journal Creation continued to be published quarterly and distributed to our subscribers.
We had to cancel our meetings due to the pandemic, but we plan to restart a limited programme in the next 12-18 months.
The building extension at the Genesis Expo is well under way, with completion expected by the end of the calendar year. Construction inflation has had an impact on the cost of the work and it may be necessary to review the scope of the project, splitting it into a number of phases as finance becomes available.
Public Benefit
The Trustees have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in September 2013[1] .
Subscriptions to our quarterly mailings just cover costs, and several recipients, especially from third world countries, missionaries and prisoners, are not charged. Back numbers of our journal are freely available on the website. There are no restrictions on who can receive our mailings.
Our website www.csm.org.uk is accessed by large numbers of the public.
Accounts
The accounts for the period 1-9-21 to 31-8-22 are submitted herewith. The accounts have been examined by Dr Richard Brooks of 15 Augustine Road, Drayton, Portsmouth PO6 1HY. No trustee or their family member has received any remuneration.
At the end of the period under review, our direct financial reserves stood at £76,850. We also own the Genesis Expo building and its contents. The trustees regard one year’s salary bill (viz. approximately £30,000) as a reasonable reserve figure. The value of stock at the end of the year was approximately £1,950.
1 Public benefit: Analysis of the law relating to public benefit (publishing.service.gov.uk)
Most members renew subscriptions following the last mailing of the year, so our end-of-August balance is a fair representation of the average state of CSM finances. Furthermore, our income is from a large number of small donations, so is a stable state of affairs. We do not engage in fundraising, but have made our subscribers aware of the financial position regarding the rising cost of the building works.
During the year the cheques for CSM were signed by Dr David Rosevear (retired former chairman) and Mr Ross Rosevear (CSM office manager), our practice for decades. However cheques for more than £6,000 are subject to approval by the trustees meeting.
The trustees during the year were:
Mr Stephen Mountain, (Charities Commission contact), Mr Richard Broadberry, Pastor Barry Forder and Mr David Shires. We are looking to recruit more trustees following the home-call of Dr Bill Cooper and subsequent resignation of his daughter, Mrs Rebecca Cooper-Jones.
The trustees have approved this report and the accounts on 3 April 2023.
Signed
S. Mountain CSM Trustee
Inde endent Examlnerfs Re ort to the Trustees of the CSM Trust I report to the trustees on my examination of the account5 of the Creatlon Science Movement ICC # 801745) (the Trust) for the year ended 31, Au8USt 2022, whlch are set out on pa8es I through 4. Respectlve Responslbllltles of trustees and examlner and basls of report As the charlty trustees of the Trust you are responslble for the preparatlon of the account5 Sn accordance wlth the requirement5 of the Charities Act 2011 (the Actl. The charlty trustees consider that an audit is not required for this year under settlon 14412) of the Charltles Att 2011 (the 2011 Act) and that an Independent examlnatlon is needed, It15 my responslblllty to examlne the accounts under sectlon 145 of the 2011 Art to follow the procedure5 lald down In the general Directlons 8lven by the commlsslon under section 14515llb} of the 2011 Act to state whether partlculate matters have come to my attention Basls of Independent examlnerfs report My examlnation wa5 carried out In accordance wlth the Charlty Commlsslon "Independent Examinatlon of Chority Accounts.. directlons ond quldancefor exominers (CC32J" 14th July 2021), My examination Includes a revlew of the accountln8 records kept by the charlty and a comparlson of the accounts presented wlth those records. It also Includes consideratlon of any unusual Items or dlsclosures In the accounts. and seekln8 explanations from you as trustees concernin8 any such matters, I have also compared these accounting records a8ainst those from previous years. In addition I have read "Independent examinotion of chority occounts.. dlrertions and guidoncefor examiner5 {CC32)" 14th July 2021 and Guidancefor Independent Examiner5 during Covid-19 crisis,.."Moy 2020 to Use as guldance in my review and followed the 13 Directions listed within. I have completed "Independent examination of charity accounts checklist {CC320)" Sept 2017. Page l of 4 Page5
Inde endent Examinerfs Re ort to the Trustees of the CSM Trust Independent examlnerfs statement I have completed my examination. I conflrm that no material matters have come to my attentlon In connectlon wlth my examlnatlon giving me cause to belleve that In any material respect: 11 accounting records were not kept In respect of the Trust as requlred by settlon 130 of the 2011 Act or 21 the prepare accounts do not accord wlth those records. I have no concerns and have come across no other matters in connectlon with the examlnatlon to whlch attentSon should be drawn In thls report In order to enable a proper understandlng of the accounts to be reached. Name: Q,q IL-J. Rlchard Brooks Relevant professlonal quallfication or body.. None Address: 15 Augustine Road, Drayton, Portsmouth P06 1 HY Date: Page 2 of 4 Pages
Inde endent Examlnerfs Re ort to the Trustees of the CSM Trust Income Month Glfts Sales Rent Glft Ald HMRC Solar pan Interest 61.56 3,441.52 59.6 5,227.86 61.6 12,539.75 59.63 4,961.93 61.64 5,195.34 61.65 1,506.15 55.7 6,335.20 61.69 4,987.39 3,467.00 7,101.50 3,959.50 4,075.84 483.07 62,798.98 totals Sep'21 Oct 596.5 320.98 1075 1387.48 574.5 103.4 1425 3065.36 Nov 10022.4 728.25 1727.5 Dec 3190.65 986.65 725 Jan '22 3317.5 391.2 1425 Feb 719.5 725 Mar 764.5 1515 Apr Mav June 4120.5 30.2 775 1267.5 2199.5 5661.5 1435 July Aug totals 904.5 3055 2488.84 22 1565 33,628.39 6,587.68 17,647. 0.00 1,387.48 3,065.36 31-8-21 to 1-9. 22 total total 0110912022 expenditure 277,374.30 Income 62,798.98 214,575.32 decrease In funds Bank ac¢ 3V0812022 3110812021 Stewards. 207,103.23 Lloyds 57,187 Natwest 27,228 total funds Stewards. Lloyds Natwest 56,697.16 20,247.4S Total 76,944.61 in funds 291,518.44 decrease 214,573.83 Page 3 of 4 Pages
Inde endent Examinerfs Re ort to the Trustees of the CSM Trust expgndlture rd 9eN Phon• Il•tsi 0 52.31 4&06 0 52.31 62.12 0 52.31 62,12 0 62.12 0 62.12 0 62.12 0 62.12 0 63.92 0 63.92 3S 65.92 0 65.92 0 65.92 FIo8t Rep Off Ibuurnn Prof. Publl W•bslt El•th¢ Wtlo $4l¥fflI•s MIK alr5 ¢qyIp c• f••s dty es Q .35 Prfhiin¢ Stotk Utllltl•i Post¥e slipp 57.21 Hrn r•85 Oulldl S•pt'21 4YI.03 4273.21 4298.66 6262.26 5277.C 9352.98 9531.14 5108,15 3783122 4957141 7348.99 134175.18 85.33 3Q45 88.LYJ 101195 84.27 3750.1 3750.1 3Th.1 6764.1 0 247&u irKs 295,2 253&14 557 247&14 30) 2478. YX) 24,14 2478,14 O 35 O•¢ J•n'22 F•b 75 816 145 0 24.59 2077 75 72.54 47.55 0 121.46 75 O 34 0 34 O 34 0 54.69 0 34 0 31.C 725 May Ju 62.36 34786 465cr 3750 0 127679.81 0 12&63 0 0 549 0 2498.3 1047 7tK97 Tot•l• 4 IL8.fJ) 881.48 4flS.40 18&9> 191,93 746.38 2 595.20 40 543.44 657. 0. o.(x) Y9.IX) 2 498.yj 0.0) O.CQ 256.38 81&0J 0.0) 1319.fpj 218 862.81 277 374.31 Pa8e 4 of 4 Pa8es