COIKPASSION MINISTRIES ANNUAL REPORT AND FINANCIAL ST ATEMENTS FOR THE YEAR ENDED TO 31" AUGUST 2023 Company Registratiou Tr4umber: N1603810 Charities Registration Nullkbcr: NIC102161
COMPASSION MINISTRIES ST ANNUAL REPORT AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 AUGUST 2023 CONTENTS Pages Report of the Trustees Independent Examiner's Report Statement of Financial Activities (incon)ordting income and expenditure account) Stat¢ment of Financial P05itioniBalance Sheet Cash Flow Statement Notes to the financial statements 10~16
COMPASSION MINISTR]IS REPORT OF THI DtRECTORS (INCORPORATtNG TRUSTEES, REPORT) The Directors (who are also the trustee5) are pleased to present their allnual report together with the financial statements of the ¢haTlty for the year ended 3 1st August 2023, which are Prepared to meel the requirements for a directOTS 'Teport and aicounts for Companies Act purposes. The direclors have adopted the provisions of the Companies Act 2006 and Accounting and Reporting by Ch&rities.' Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (ch[tIeS SORP - FRS102). in preparing the annual report and finan¢ia] statements of the charity. Achievement5 and perforniance The vision of Compassion Ministries is 'to see many people walk on a journey of discipleship as they discover their potential in God. We provide support to those most in need by signposting lo relevani support services. provision of voluntary opportunities and providing a connection to the wider support of the locai church. During the last 12 months we have focused on upskilling existing volunteers and slaff to support and strengthen the future project plans of Compassion ministries. Examples include linking in with Mercy Ministries to understand the most suitable progratnmes to adopt within the local church environment. Providing specialist coaching to those from PBNI via Compassion Compass Coaching. Continuing to support ihose with addictions get specialist care whilst also maintaining a safe home environment to return back to following completion of programmes. Compassion minislries has also funded resourcing cosis of Connect Ministrles to ensure the level of comtnunily care and discipleship is available to meet the need. All of this contributes to making a huge difference in the lives of many individuals. helping them break free from addiction, hopelessness and harn]ful life partems lo find new direction and purpose. We continue to work closely with "Connect Ministries" and "Green Pastrjres, The People's Church" to deliver on the vision and mission of this charity as we seek io support individuals on their journeys to hope and restordtion. Financial r¢Yiew and fuDds policy During the year the Charity had total Income of £148,427 and iotal expenditure of £l10.017 resulting in a net SLtrplus of £38.410. The net surplus for the year as shown in the statement of financial activities on page 7 has been transferred to the company's funds and has resulied in an increase in total Charity funds from £1,304,539 to £1,342,949. Details of the financial position of the Cllarity at the year-end can be seen on P8Ee 8. At the end of the year the Chariry had £2,666 cash at bank. It is the aim of the Ttees, if possible, to maintain an unrestricted cash reserve equivalent to that of two months expenditure. The company plans to continue and expand its activities in the forthcoming years. Objectives and Activities (and how they deliver public benefit) Purpose I Purpose.. To advance the Christian faith in accordance with the Statement of Beliefs in such ways and ID such parts of the United Kingdom or the M'orld as the Trustees from time to time may think fit. Open to all of the public in Northern Ireland. Access to public worship Access to religious publication5 including sacred texts and literature Access to religious training and discipleship programmes. Itnproved behaviour as a result of being iuvolved in a public act of worship and discipleship process. Beneficiaries= How they benefit.. How the benefits can be deMo[rated.
COMPASSION MtNISTRIES li REPORT OF THE DIRECTORS {conlinuedJ Objectives and Activities (and how they deliver public benefit) Purpose 2 Purpose: To relieve sickrsess and financial hardship and to promote and preserve good health by the provision of fi)nds. goods or services of any kind, including ihrough the provision of counselling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit. Open to all of the public in Northem Ireland. Promote healthy eating and lifestyles. Access to mentoring and support. Beneficiaries.. How they benefit.. How the benefits can be demonstrated: Improved health and lifestyles support. Activities The Charity's main activities described wiihin the achievements and perforniance section of the Directors, Report. Volunteers The Trustees wish to a¢knowledge their deep appreciation of those who give freely of their time by serving on committees and helping with organisations and other church activities. Reference and administrative details Regislered charity name- Compassion Ministries Charity Commission registration number.. NEC102161 HMRC chaxily reference: XT18183 Company registration number: PrinGiple offirc and regi5ter¢d office: N1603810 CIO Green Pastur¢5. The People's Chur¢h l Faith Avenue The Gateway Ballymena County Antrim B T42 3FF Directors and Truste¢s of tbe CompAny The directors who held orrice during the year. and in the period since 3111 August 2023 to the dale of these accounts were approved, were as follows= Mr Robert Kingston {appointcd 8 February 2023) Mrs Sara Stepbens Mr Jeffrey Wright
COMPASSION IlItNISTRIES li REPORT OF THE DIRECTORS (conlinued) Structureg governance and managemeDt The Company is a charity limited by guardntee without sbare capital which avails of the "Limited" exemption. The company is governed by tts Memorandum and Articles of AssocÉation dated 19 July 2010. In the event of the Company being wound up members are required ty contribute an amounl not exceeding £1. The Board is responsible for the overall governance of the Company with the day-to-day managcmcnt having been delegated by the Board to Tesponsible individuals. Trustees/Directors are appointsd in line with the MemorandutD & Articles of Association of the company. The Board of Directors are also known as Trustees for the purposes of the Charity Commission. The Trustees have had regard to the Charity Commission's Public Benefit requirement. Risk management The directors have conducted a review of the major risks lo which the charity is exposed. Financial risk is reviewed on a monthly basis having due regard to ongoing income and expenses. Statement of directors. responsibililies The directors (who are the trustee5 of Comp&ssion Ministries) are responsible for preparing the directors 'report and the financial stalemenis in accordance with applicable law and regulations. Company law requires the directors to prepare financial $Lements for each financial period. Under that law the directors have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under Company law the directors must not approve the financial statements unless they are satisfied that ihey give a true and fair vtew of the state of affairs of the charitsble company and of the incoming resources and application of resources. including income and expenditure for that period. In preparing these financial stalemcnts, lh¢ directors are required to: select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP-FRS102; make judgements and accounting estimates that are reasonable and prudent,. state whether applicAble accounting standards have been followed. subject to any material departures disclosed and explained in the financial statement; and prepare the financial statements on the going concem b&sis unless it IS Tnappropriate to presume that the company will continue in business. The direthors are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the funCIal position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Funds held as Custodiau trustee behalf of others The charity does not hold any funds on behaIf of others.
COIVIPASSION MINISTRIES REPORT OF THE DIRECTORS (conlinued) Sm211 comp8nie5 provision statement This report has been prepared in accordance with the special provisions relating to companies subject to the stnall companies regime within Part 15 of the Companie5 Act 2006. Approved by the Board on 23 April 2024 and signed on its behalf by: Mrs Sara Stephens Trustee
INDEPENDENT EK4MINER'S REPORT TO THE TRUSTEES OF COMPASSION MtNISTRIES I report on the accounts foT the year ended ) I st August 2023 which are set out on pages 7 to 16. Respective respollsibilities of trustees and examiner The charity's trustees are responsible for the prepar&lion of the accounts. The charity's trustees consider thal an audit is not required for this period under section 65(2) of the Charities Act (Northern Ireland) 2008 (&s amended) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 65{)) of the 2008 A¢l' to follow the procedures laid down in the gencral Directions given by the Charity Commission under section 65{9)(b) of the 2008 Act. and to state whether particular matters have come to my attention B%$is of independent examiner's report T have examined your charity accounts as required under section 65 of ihe Charitie5 Acl and my examination was ¢Tled out in a¢cordan¢¢ with th¢ g¢neral Dir¢ction5 given by the CharÈty Commission for Northern Ireland under section 65(9)(b) of the Chariti¢s Act. My e.xamination included a review of the accounting records kept by the charity and a comparison of the accounls presented with those records. It also included consideration of any unusual items or disclosures in the accounts, 8nd seeking explanations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe.. That accounting records were not kepl in accordance with section 63 of the Charities Act 2. That ihe account5 do not accord with those accounting records 3. That the aGcounts do not wmply with the accounting requirements of ihe Charities Act 4. That there is further inforn)alion needed for a proper understanding of the accounis to be reached. Independent examiner's statement I have completed my examination and have no concern5 in respect of the matters ( l ) to {4) listed above and, in connection with following the Direclions of the Charity Commission for Northern Ireland. I have found no matters thal require drawing to your attention. 7th Sk_- Peter Stevenson Member of the Institute of Chartered Accountants in Ireland Stevenson and Wilson 22-30 Broadway Avenue Ballymena BT43 7AA 23" April 2024
COMPASSION IVIINISTRIES STATEMELYT OF FINAIYCIAL ACTtVITtES IT4CORPORATING INCOIME AND EXPELYDrruRE Accouwr FOR THE YEAR ENDED 31ST AUGUST 2022 Unrestrieted Funds 2023 Restricted Fullds 2fj23 Total 2023 Total 2022 Note Incoming resources Donations received Investrnent income 3,425 7,760 137242 11,185 137,242 80.598 68.030 Total income 3,425 145,002 148,427 148,628 Resources expended Charitable activities Support costs Governance costs 805 141.065 4,500 17J91 2.700 89,926 107a17 2.7110 Total expenditure 20,091 89.926 110,017 146,370 Net surplus/(defJcit) before tr4DSfers (16,666) 55,076 38,410 2,258 Transfers between funds I J60.668 (I J60,668) Net movement in funds IJ44,002 (I J05,592) 38,410 2,258 ReconciliAtlon of funds: Total funds brought forward (1.053) I J05,592 1,304,539 1,302,281 Total funds carried forward la42,949 lJ42,949 1,304,539 The statement of financial activitie5 includes all gains and1055es recognised in the period. All in¢ome and expenditure derives from conlinuing activities. The notes on pages 10 10 16 forni part of these financial stat¢llntS
COMPASSION MINISTRIES sTATEmETr OF FtNANCIAL posrtlON I BALANCE SHEET AS AT 31ST AUGUST 2023 (Cornpany registration number.. N1603810) 2023 2022 Note Fixed Assets Tangible fixed assets 1,958,352 1,958,352 1.955,288 1.955,288 Current asset8 D¢btors Cash at bank io 16,163 2,666 18,829 750 4,238 4,988 Creditors". amounts due within one y¢9r li (124,904) (102,985) Net current liabilities (106,075) (97,997) Total as5et5 less eurrent liabilitÈes 1.852,277 1,857,291 Creditors: amounts due After one year 12 (509J28) (552,752) Total net assets l3 l J42,949 ,304,539 Unrestricted funds General fuiids Total unrestricted funds 14 A,342,949 ,342,949 (1,053) (1,053) Restricted funds 14 1,305,592 Total charity funds ,342,949 1,304,539 The fitjancial statements have been prepared in accordance with the provisions applicable to companies Subject to the small Gompanies, regime under The Companies Act 2006 and with Charitie5 SORP-FRS 102. The notes on pages 10 to 16 are ar integral part of these financial statements. The financial stslements on pages 7 to 16 were approved by the Board of Trustees on 23 April 2024 and sied on its behalf by: Mrs Sara Stephens Tn]stee Mr Robert Kingston Trustee The notes on pages 10 to 16 fonn part of these financial statements
COMPASSION MINISTRIES CASH FLOW STATEMENT FOR THE YEAR ENDED 3 1ST AUGUST 2023 2023 2022 Cash flow from operating sctivRties Net incoming resourees before interest received Depreciation Increase in debtors Increasel(decrease) in creditors Net eash inflow from in¢omingl(outgoing) resouTees 38AIO 11,862 {15,413) 16,288 51,147 2,251 18,639 (7,301) Capital Expenditure and financial investmenl Purchase of tangible fixed assets Net eash outtlow from capital and finaneial invtstment (14,926) (14,926) Returns on investments and servicing of finance Interest r¢¢¢ived Flnanclng attlvltles Capital repayment of bank loans Capital repayment of hire purchase (36,669) (1,124) (36,052) (3,261) Cash outflow from financing (37,793) (39,313) Net decrease in cA5h for the year (1,572) (25.717) Cash and cash equival¢nts at thc b¢ginning of the year 4238 29,955 Cash and cash equivalent at the end of the year 2,666 4,238 'Ihe notes on pages 10 to 16 forni part of these fwancial stat¢fflents
COMPASSION MIMSTRIES NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR EIWED 31st AUGUST 2023 l. Company information The Company is limited by guarantee and is inco4K)rated in Northern Ireland. The address of the registered office is CIO Green Pastures. The People's Church. l Faith Avenue. The Gateway, Bailymen4 Co Antrim B T42 3FF. The financial statetnents weTe authorised for issue by the Board on 23rd April 2024. 2. A¢counting policies The principal accounting policies adopted. judgements and key sources of estimation uncertainry in the preparation of the finan¢ial slalements are as follows: Basis of preparation Th¢ financial statetnents have bee7) prcpared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement of Re¢ornmended Practice applicable to charities preparing their a¢counts in acuordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10?) - (Charities SORP {FRS 1021). the Financia] Reporting Standard applicable in th¢ UK and Republic of Ireland {FRS 1021 and the Companies A¢t 2006. The accouuts are prepar¢d iu sterling. which is the functional currency of the charity. The Company meet5 the definition of a public benefil eniity under FRS 102. Asset5 and liabilitie5 are initially recognised at historical cost and transaction value unless otherwise slated An the relevant accounting policy note(s). Preparation of accounts on 8 going concern b951S The Company generally meets its day to day working capital requirements from its annual inwme. The Trustees have obtained and reviewed cash flow forecasts for the coming )'ear and based on these are satisfied that the Company has resources to provide a reasonable expeciation that il can continue to mcei its financial obligations as they fall due tor the foreseeable future. These financial statements have therefore been prepared on a goin8 concern basis. Incoming resources Donations received coniprises all ¢ash receiable for the accounting year, including any related tax recoverable under Gift Aid. Income is recogni5cd when the Clwity has esiablished an entiilemenl lo the income. For donations this is typically upon receipt. Gift aid income is accru¢d in respect of charitsble donations already receipted. Resources expended Eiesources expended are recognised in the year in which they are incurred. Charitable cxpcnditure comprises ihose costs incurred by ihe charity in the delivery of its activities and servi¢¢s to its beneficiaries. It include5 both costs that can be allocated direGtly to such activities and those costs of an indireci nature necessary to support them. Tanglble 8ssets The tangible assets of the charity comprise of land and buildings along with plant and equipment and a motOT vehicle. No depreciation is Chaed on freehold property where the property does n(Trt suffer any diminution of value over the period of its useful life. Equipment and fittings are depreciated at a rate calculated to reduce it to residual value at the end of its expected nornial life on a straight-line basis ai a rdte of150/0 per annum. Motor vehicles are depreciated at a rate calculated to reduce it to residual value at ihe end of its expected nornial life on a straighl-line basis at a rate of 250/0 per annuEn. The assets, residutkl values and useful lives are review¢(L and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively. Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the new disposal proceeds and the carying amount is r¢cognised in the statement of financial activities and included in "charitsble activity expenditure" io
COMPASSION MINISTRIES NOTES TO THE FINANCIAL STATEMEiYfs (conlinued) 2. Accounting polieies (continued) Short-terni debtors and creditors Debtors and creditors 7th no stated interest rate and Teceivable or payable within one year are recorded at transaction price. Financial asseis, including debtors, are reviewed at the reporting date to detennine if there is any evidenGe of potential impairment. Any losse5 arising from impairnient are recognised in the income statement in operating expenses. Cash and cash equivalents Cash and cash equivalents include cash Rn hand and cash at bank. Borrowings Inieresl-bedring borrott8$ are initially recorded at fair value. Tjet of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being reColS¢d as a charge to the profil and loss account over the period of the relevant botrowing. laterest expense is recognised on the basis of the effective interest method and is included in interest payable and similar Charges. Borrowings are classified as current liabilities unless the Company has an uTJconditional right to defer settlement of th¢ liability for at least twelve months after the reporting dale, or if the likelihood of earlier settlement is remote. Hire purchase Assets held under hire purchase agreenienls are capitalised to tangible fixed assets and are depreciated over the shorter of the lease lemi and iheir use7 lives. The capilal element of future finance payments is included within creditors. Finance charges are allocated lo ailounting periods over the length of the conlracl and represent a constant proportion of the balance of capital repayments outstanding. Financial instruments The Company only has financial assets and financial liabilities of a kind thai qualify as basic financial instruments. Basic financial instruments are initially re¢ognis¢d at traLsaction price and subsequently meu5ured al their settlement value. Funds Funds are classified as either unrestrided funds or restricted fijnds, defined 15 follows. Unreslricled fiEnds are expendable ai the discretion of the trustees in fvrtheran¢e of the objects of the charity. If parts of the unreslricled funds are earniarked al the discreiion of the truslees for a particular purp)se, they arc designated as a separate fund. This designation has an adlninistrative purpose only and does not legally restrict the trustees, discrelion to apply the nd. Rcstrictcd funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes. but still withill the wider objects of the Company. The initial acquisition of tangible fixed assets funded through an appeal or by way of donations are treated as reslricled funds. Where the ternis of the gift perniit the Trustees to use the asset on an unrestricted basi5 for any charitable purpose. a transfer is made from restricted kn unrestricted funds. Pensions The Charity operates a defined contribution scheme for all staff. Employer contributions are charged througb the income and expenditure account when incurred.
COMPASSION MINISTRIES NOTES TO THE FINANCIAL STATEMENTS (continued) 3. Critical accounting judgements and estimation uneertaiDty Estimates and judgments made in the process of preparing the financial statements are eontinually evaluated and are based on historical experience and other factors, including expectations of fvlure evenls that ar¢ believed to be reasonable under the circumstances. The Trustees do not consider that ihere are any critical judgments made in &pplying the Company's accounting policies or that there are any criticat accounting estimates or assumptions which may have a 5ignifJcant risk of calssing a material adjustment to ¢arrying amounts of assets and liabilities Wlthin the next financial year. 4. Incoming resources Unrtstricted Funds 2023 Restricted Funds 2023 Total 2023 Total 2022 Donations received From associated charÉties Frorn associated companies From individuals and corporate bodies 60 3,210 3,270 64,582 6.050 9,966 80,598 3J65 3,425 7,91S 11,185 7,760 Investment incorne Rental income Batjk interest received 137,242 137242 68,023 137,242 137242 68.030 Total income 3,425 145,002 148.427 148,628 5. Resources expended Unrestrirted Funds 2023 Restricted Funds 2023 Total 2023 Total 2022 Charltable activities Charit&ble donations 805 Support costs Wxge5 and salaries Property costs Admini.8tration cost$ Depreciation Other expenses 53,306 16,687 19,279 18,639 33,154 141,065 302 5,774 3231 8,084 17?91 22,397 2,789 8,631 22,699 11,862 64,193 107,3J 7 89.926 GovernAnc¢ costs Legal and professional fees 2,700 2,700 4.500 TotaI expenditure 20,091 89,926 110,017 146,370 12
COMPASSION MINISTRIES NOTES TO THE FILNAf4CIAL sTATEmEs (continued) 6. Tr#nsf¢Y of fund$ Unrestricted funds are spent or applied at the discretton of the trustees to further any of the charity's PUTposes. ueStrICted funds can be used to suppletllent expenditure made from restricted funds. The investment property constructed by the Conipany was funded through specific donations and fundraisers, and as such, was held in a restricted nd. The tern)s of the gifts place no requirement for the Charity to hold the property for a specific purpose on an on-8oin8 basis. Following completion of the property, the Trustees consider the terms of the gifts have been met. and therefore the Charity is pennitted to use the asset on an unrestricted basis for any charitable purpose. 7. Taxation Compassion Ministries is recognised as a charity for the purposes of appli¢abl¢ t&Yatioll legislation and is therefore not subject to t&Yation on its charitable activities. 8. Analysis of staff eosts, ¢rust¢¢ remuneration and expenses. 4nd the cost of key m8nsgement personnel 2023 2022 Salaries and wages National insurance costs Employer pension contribution5 48,277 4,002 1,027 53,306 The average nutnber of employees during the year was O (2022: 3). There were no employees are in receipt of employee benefits in excess of £30,000. No IrLtee or a person related to a Irustee had any personal interest in any ontrall or transaction entered into by the charity during the year. There was no remuneration paid to Trustees in the year ended 31. Augusl 20?3. No expenses were incLwred in r¢5pecl of Ttees. 9. Tangible fixed asset5 Investment property Equipment and fittings Motor vehicle Total Cost At i >t September 2022 Additions Disposals 1,931.552 14,926 121,198 13,105 2,065,855 14,926 (13,105) (13,105) At 31" August 2023 1,946,478 121,198 2,067.676 Deprecigtion At lit September 2022 Depreciation Disposals 97,462 11,862 13.105 110,567 11,862 (13,105) (13,105) At 31° August 2023 109,324 109J24 Net bookvalue at 31" August 2023 Net book value at 31" August 2012 1,946.478 1,931.552 11,874 23,736 1,958J52 1,955,288 13
COMPASSION MINISTRIES NOTES TO THE FINANCIAL STATEMENTS (conlinued) 10.Debtor5 2023 2022 Rent receivable Other debtOTS 15,413 750 750 16,163 750 I l. Creditors: amounts due within one yexr 2023 2022 Bank loan Hirc purchase Other creditors Accruals Amount due lo associated charities 43234 36,479 1,124 16.792 4,359 44.931 15,543 8,721 57,406 124,904 102,985 The bank loan is secured by a charge over the Company's property. The loans from associated charities are unsecured. non-interest bearing and are repayable on demand. 12. Creditors: amounts due after one yesr 2023 2022 Bank loan 509,328 552.752 509,328 552,752 The bank loan is Sed by a rharge over the Company's propeity and is estimated to be due forrepayment as follows: 2023 2022 Between one and two years Between two and five years After five years 40,567 134,$84 334,177 38,345 174,029 340,378 509,328 552,752 14
COMPASSION MINISTRIES NOTES TO THE FIf4ANCtAL STATEMENTS (continuedj 13. Anxlysis of net asset$ Uurestricted General Restrieted Total Fixed assets Net current liabilities Creditors due after one year 1.958.352 (106,075) (509.328) 1,958.J52 (106.075) (509,328) Net assets at 31. August 2023 lJ42,949 1,342,949 14. Funds of the Company Atl September 2022 At31 August 2023 Ineome Expenditure Transfers R&stricted funds 1,305.592 ,305.592 145,(NJ2 145.002 {89,9?6) {89,926) (1,360.668) (1,360.668) Unrestricted fund$ General fund (1,053) (1,053) 3,425 3,425 ?0,091) {20.091) 1.360.668 1.360.668 1,342,949 1,342,949 Total funds ,304,539 148,427 (JIO,017) 1,342,949 oses of restricted fvnds These funds are to be used towards the support of the charitable work of (he individual ministries wilhin the charity, 15. Financial illstrutllents Ai the balance sheei date the Company held the following fmancial iL8truments: 2023 2022 Financial assets that are debi instruments measured at amortised cost 18,829 625,511 4.988 Financial liabilities measured at amortised cost 651.378 15
COMPASSION MINISTRIES NOTES TO THE FtNANCIAL STATEMENfs (conlinued) 16. Related pArty transactions 2023 2022 Included in incoming resources Are the following: Donation from associated charity, Green Pastures, The People's Church Re-imbursement of expenses associated charity. Green Pastures, The People's Church Donation from associated chartty, ConneJ Ministries Re-imbursement of expenses from asso¢ialed charity, Connect Ministries Re-imbursement of expenses from associated company, The Gateway Social Investment Limited 923 1,138 53.000 9,521 1,170 2,100 6.050 Included in resourc expended is the following: Donation to asso¢iated charity. Connect Ministrie5 700 Included in ereditors due within one yellr is the following: Amount owed to associated charity, Green Pastures. The People's Church Amount owed to associated charity, Conn¢¢t Ministrics 35,105 22,300 44,231 All of the above companies are related by virtue of common control. No payments were rnade to any of the Trustees during the year. 17.Capital and financial commitments The Company had no CV¢Pital or financial commitments at the balance sheet datr (2022.. £Nil). 18.Controlling PArty During the year Compassion Ministries w&$ under the control of the Trustees (who are also the directors). 16