2021-12-31-accounts

Directors		(Trustees)	(Trustees)			Jane Grant
						Peter Holman
						Tom Ravetz
						Lesley Taylor
Senior Management				Team:		Katy Lockwood-Holmes			—Chief Executive
						Christian Maclean
Auditors						Geoghegans
						Chartered Accountants
						6StColme Street
						Edinburgh
						EH3 6AD
Bankers						Bank ofScotland
						8 Morningside	Road
						Edinburgh
						EH104DD
						Triodos Bank
						24 Hanover Street
						Edinburgh
						EH2 2EN
						Aldermore Bank
						100West Regent		Street
						Glasgow
						GU2 2QD
Solicitors						Balfour &Manson
						S4-66 Frederick	Street
						Edinburgh
						EH2 1LS
Registered		Office				22 Baylie Street
						Stourbridge
						West Midlands
						Dyg 1AZ
Principal	Office					Canal Court
						40 Craiglockhart		Avenue
						Edinburgh
						EH 14 1LT
Company		Registration		Number		02398655
Charity Commission			Registration		Number	801790
OSCR Registration			Number			SC041837

						Total
			Unrestricted	Restricted	Total Funds	Funds
		Notes	Funds	Funds	2021	2020
Income from:
Charitable activities			2,193,547	21,303	2,214,850	2,063,481
Grants —COVID 19			5,514		5,514	39,434
Donations and legacies			3,551		3,551	1,184
Other trading activities			2,500		2,500	2,500
Investments			3,837		3,837	8,719
Total income			2,208,949	21,303	2,230,252	2,115,318
Expenditure on:
Charitable activities		7	(2,053,962)	(21,303)	(2,075,265)	(1,978,545)
Total expenditure			(2,053,962)	(21,303)	(2,075,265)	(1,978,545)
Net income and movement	in funds	10	154,987		154,987	136,773
Reconciliation offunds:
Total funds brought forward			2,016,072		2,016,072	1,879,299
Total funds carded forward		18	2,171,059		2,171,059	2,016,072

at 31December 202	1
			Notes	2021	2020
				E	E
Fixed Assets
Tangible assets			12	22,512	28,635
Investments			13	5,000	5,000
				27,512	33,635
Current Assets
Stocks			14	680,483	610,493
Debtors			15	873,628	1,173,040
Cash at bank and in	hand			1,066,272	714,097
				2,620,383	2,497,630
Uabilities
Creditors: Amounts	falling due within one year		16	(446,160)	(484,517)
Net Current Assets				2,174,223	2,013,113
Total assets less current		liabilities		2,201,735	2,046,748
Provisions for liabilities			17	(30,676)	(30,676)
Net Assets				2,171,059	2,016,072
The funds ofthe charity:
General Funds - unrestricted			18	2,171,059	2,016,072
Restricted Funds			18
				2,171,059	2,016,072

			2021	2020
			E	f
Net income for the reporting period (as per the SOFA)			154,987	136,773
Adjustments for:
Depreciation			6,123	8,348
Interest from investments			(3,837)	(8,719)
(Increase) in stocks			(69,990)	(95,368)
Decrease/(Increase) in debtors			299,412	(138,773)
(Decrease)/Increase in creditors			(38,357)	92,520
Increase in provisions				5,676
Net cash provided by opemting	activities		348,338	457
STATEMENT OF CASH FLOWS
forthe year ended 31December	2021
			2021	2020
			E	E
Cash flows from operating activities:
Net cosh provided by operoting activities			348,338	457
Cash flows from investing activities:
Interest from investments			3,837	8,719
Purchase oftangible fixed assets				(30,676)
Net cosh flow provided by/(used	injinvesting	activities	3,837	(21,957)
Change in cosh and cash equi volents in the year			352,175	(21,500)
Cash and cash equivalents at the	beginning of	the year	714,097	735,597
Cash and cash equivalents at the	end ofthe year		1,066,272	714,097

Charitable activiti	es
				2021	2020
				E	E
Books and incidental		sales income		2,193,547	2,055,581
Grants				21,303	7,900
				2,214,850	2,063,481
The income from	charitable		activities	was E2,214,850 (2020:f2,063,481) of which	f2,193,547
was unrestricted	(2020:E2,055,581)and f21,303was restricted (2020:E7,900).

3	Grants —COVID 19
									2021	2020
									E	E
	HMRC —CIRS grant							5,514		39,434
	All grants received	in the year due to COVID			19were		unrestricted.
4	Donations and legacies
									2021	2020
									E	f
	Contribution received from landlord for Tenant's					improvements		3,551		1,184
	All donations received		in the year were unrestricted.
5	Other trading activities
									2021	2020
									E	E
	Consulting income							2,500		2,500
	Income from other	trading activities was unrestricted					in both the current and		prior year.
6	Investment income
									2021	2020
									E	E
	Interest received								3,837	8,719
	Income from investments			was unrestricted	in both the current and prior year.

Analysis of expenditure on charitable activities
	2021	2020
	E	E
Cost ofbooks sold Distribution and advertising Travel and book fairs Trade subscriptions Foreign exchange gain Donations and grants Support costs (see note 8) Governance costs (see note 9)	947,902 506,974 1,696 980 (24,767) 10,000 616,262 16,218	847,598 464,145 1,842 1,494 (440) 10,000 637,265 16,641
	2,075,265	1,978,545

Support costs	2021 E	2020 E
Salaries and consultancy Postage and stationery Depreciation Property expenses and insurances Professional fees Sundry expenses	533,202 12,245 6,123 60,939 3,753	541,470 8,876 8,348 73,692 860 4,019
	616,262	637,265
Governance costs	2021 E	2020 E
Audit and accounting fees Board expenses Salaries and consultancy	6,505 9 9,704	6,580 10,061
	16,218	16,641

for t	he year ended 31 December 2021
10	Net income for the year		2021 E	2020 E
	Stated after charging/(crediting): Depreciation of fixed assets Auditors' remuneration	audit	6,123 4,206	8,348 4,084
		other services	2,299	2,496
	Operating lease payments Foreign exchange (gain)		11,377 (24,767)	11,061 (446)
11	Employee information		2021 E	2020 f
	Staff costs during the year amounted Wages and salaries Social security costs Employer pension costs	to:	427,847 35,536 79,523	432,739 34,194 80,348
			542,666	547,262

12	Tangible fixed assets	Tenants	Fixtures
		Improvements	88 Fittings	Total
		f	f	f
	Cost
	At 1January 2021	30,676	18,342	49,018
	Disposals		(5,727)	(5,727)
	At 31December 2021	30,676	12,615	43,291
	Depreciation
	At 1January 2021	2,041	18,342	20,383
	Charge for year	6,123		6,123
	Disposals		(5,727)	(5,727)
	At 31December 2021	8,164	12,615	20,779
	Net Book Valve
	At 31December 2021	22,512		22,512
	At 31December 2020	28,635		28,635

fina ncia I sta	tements atf5,000(2020:f5,000).
Stocks		2021	2020
		f	f
Work in progress		56,654	58,374
Publications	for resale	623,829	552,119
		680,483	616,463

at 3	1December 2021
15	Debtors										2021	2020
											f	f
	Trade debtors										812,485	823,460
	Other debtors										61,143	49,580
	The Christian Community			in GBloan								300,000
											873,628	1,173,040
	The loan to The	Christian		Community	in GB Ltd was extended				by 6 months to		30 June 2021, by way ofa
	written agreement		in January 2021,		with a facility		to	be recalled		in part, or	in full, with three months
	written notice.	The	balance was fully		received	in June 2021.
	Interest was charged at 253 above the Bank of England							base	rate	per annum	and the loan	was secured
	by a guarantee	from the		Foundation	The Christian		Community		(International).
16	Creditors: Amounts		falling due within		one year						2021 f	2020f
	Trade creditors										409,586	444,745
	Accruals										22,055	14,606
	Deferred income										1,500	8,596
	Other creditors										13,019	16,570
											446,166	464,611

Deferred Income 2022
		Balance			Balance
		iianaary	Deferred in	Released in	31December
		2D21 f	yearf	yearf	2D21f
Frieling grant		6,596		(6,596)
Kovacs —'Michael letters'	publication	2,000		(2,000)
Go Digital grant			1,500		1,500
		8,596	1,500	8,596	1,500

Deferred Income 2020
		Balance			Balance
		1January	Deferred ln	Released in	31December
		2020 f	yearf	yearf	2020f
Frieling grant			6,596		6,596
Kovacs —'Michael letters'	publication	2,000			2,000
Australia trip 2020		300		(300)
		2,300	6,596	(300)	8,596

Funds
2021			Balance at			Balance at
			1January			31December
			2021f	Income f	Expenditure f	2021f
Unrestricted	funds:
General			2,016,072	2,208,949	(2,053,962)	2,171,059
Restricted funds:
Bookpublication		grants
Christian	Community			7,800	(7,800)
Other				13,503	(13,503)
				21,303	(21,303)
Total funds			2,016,072	2,230,252	2,075,265	2,171,059

at31	December	2021
18	Funds 2020		Balance at 1January			Balance at 31December
			2020 f	Income f	Expenditure f	2020 f
	Unrestricted	funds:
	General		1,879,299	2,107,418	(1,970,645)	2,016,072
	Restricted funds:
	Bookpublication grants
	Christian	Community		5,000	(5,000)
	Other			2,900	(2,900)
				7,900	(7,900)
	Total funds		1,879,299	2,115,318	(1,978,545)	2,016,072
19	Analysis ofnet funds			Unrestricted f	Restricted f	Total f
	Fixed assets			27,512		27,512
	Net current	assets		2,174,223		2,174,223
	Provisions	for liabilities		(30,676)		(30,676)
	Net assets	at 31 December 2021		2,171,059		2,171,059
	Fixed assets			33,635		33,635
	Net Current assets			2,013,113		2,013,113
	Provisions	for liabilities		(30,676)		(30,676)
	Net assets	at31 December 2020		2,016,072		2,016,072