Registered number: N1041272 Charity number: NIC103255 CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) CONTENTS Page Reference and administrative details of the Charity, its Trustees and advisers Trustees, report Independent examiner's report Statement of financial activities Balance sheet Notes to the financial statements 10-19
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2024 Trustees Robin John Mccormick (appointed 22 January 2024) Hugh Campbell Tweedle {resigned 22 January 2024) Dr Graeme Michael Crawford Company registered number N1041272 Charity registered number NIC103255 Registered office 2nd Floor Lamont Building 10 West Street Newtownards Co. Down BT23 4EN Company secretary lan Stewart Accountants UHY Hacker Young Fitch Chartered Accountants Suite 2.06 Custom House Custom House Square Belfast Antrim BT1 3ET Bankers Ulster Bank Limited 11-16 Donegall Square East Belfast Antrim BT15UB Page 1
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MAY 2024 The Trustees present their annual report together with the financial statements of the Charity for Ihe 1 June 2023 to 31 May 2024. The Annual report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confimi that the Annual report and financial statements of the charitable company comply wth the current statutory requirements, the requirements of the charitsble company's governing document and the provisions of trte Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Structure, govemance and management a. Constitution Christian Guidelines Limited is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 3rd August 2001 under company registration number N1041272. The company is now registered as a charity with the Charity Commission Nl under charity number NIC103255. The company has been formally admitted as a charty HMRC for income tax purposes. The statutory relief s under Section 505 of the Income and Corporation Taxes Act 1988 are admissible on income, subject to compliance with the terms of Section 505 of the Act. The followng Trustees Seed during the year: Dr Graeme Michael Crawford Mr Hugh Campbell Tweedle (resigned 22 January 2024) Mr Robin John Mccormick {appointed 22 January 2024) Each of the Board members set out below has held office during the period from 1 June 2023 to the date of this report unless otheise stated.. Hugh Campbell Tweedle (resigned 22 January 2024) Loma Dalzell Graeme Thomson Jane Gray Graeme CrawFord {Trustee) Robin Mccormick {Trustee) lan Stewart (Company Secretsry) b. Methods of appointment or election of Trustees Due to the nature of the charity's work, the Board seeks to ensure that the needs of its clients are appropriately reflected through the diversity of the Board. The Board will contain no more than e1ve members. Therefore. on an ad hoc basis, the members discuss the appointment of potential new members for appointment to the Board. Suitable individuals are approached and if they are wlling to serve. their nominations are put forward for approval. There is no maximum term of office. While most of the board are already familiar with the work of the tharity, they attend team functions and receive regular updates from the senior management team. Each Board member has been made aware of their obligations and has been shown the main documents which set out the operational framework for the charity including the Memorandum and Articles. They are kept up to date on the current financial position. Future plans and objectives are discussed during the board meetings. Page 2
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Structure, govemance and management {continued) . Organisational structure and decisionwmaking policies The Board is comprised of members from a variety of professional backgrounds who meet quarterly and are responsible for the strategic direction and policy of the charity. The management of the charity and provision of services on a day to day basis is carried out by the Senior Management Team. The team of Counselling Supervisors are responsible for the individual SupeiS1on of the volunteers and ensure that the latter continue to develop their skills and working practices. d. Financial risk management The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity. and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Procedures are also in place to ensure compliance wth Health & Safety of Staff, volunteers, Clients and visitors to the counselling centre. These procedures are reviewed on a regular basis to ensure that they continue to meet the needs of the charity. Plans for fvture periods The charity continues to focus on Counselling and providing Marriage Preparation Courses. The charity wll continue to work to provide a set of quality professional standards of service to those who engage wth our organisation and wll seek to implement best practice across its range of services in line wth national stsndards. At present a number of our counsellors are involved in further training i.e. Supervision of Counsellors. Objectives and activities Page 3
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Objectives and activities (continued) a. Policies and objectives Purpose and Aims For the relief of psychological distress and for the promotion of spiritual, emotional and relational well-being through the provision of therapeutic counselling services and supportive help, workshops and training courses to those people who are in need thereof, including those who would not otherwise be able to access such services through lack of means. ii. The provision of training in relation to marriage and families supported by Christian churches for the public benefit with a view to enriching family life. Measures taken to ensure Christian Guidelines achieves its aims The charity has agreed to review its aims, objectives and activities on an annual basis and consider what has been achieved during the previous 12 months. The success and benefits of its services to both individuals and groups of people are reviewed to ensure that all it does remain focused on tts Stated purposes. The Charity Commission provides general guidance on public benefit and this has been incorporated in Christian Guidelines. planning of future services. In particular, the Board has considered how planned activities wll contribute to the aims and objectives set. The focus of its work during the year has continued to be the provision of counselling and marriage preparation. Some clients have grown in their own self esteem and developed in their spiritual discipleship journey. The harity has also sought to work in partnership wth other agencies to secure the wdest range of appropriate services that best matches the needs of those vtho seek to use our servIs. How Christian Guidelines. activities deliver public benefit The main services and those Christian Guidelines seeks to help are described below. All services offered and all activities carried out wll be in accordance wth the Christian Scriptures as acknowledged by the Reformed and Evangelical Church. Counselling Services The charity is keen to help as many people as it can through its counselling services and during the last year has seen a marked increase in the number of people accessing this provision. It has responded to those demands in an appropriate manner vrith the highly professional team. Those who have received help from its provision have indicated how much they have benefited from the counselling received. Indeed. it needs to be recognised that the impact of this Yrk goes far beyond those we directly help and often enables reduction of distress suffered by their families and friends thus providing a more positive contribution into the wder society as a vthole. An increasing number of people wth leadership roles wthin churches are making use of our services. The assistance afforded to these leaders has an impact beyond the individual and their family, it can extend into the particular church or fellowship group. The chanty recognises the demand for support, counsel, advice and pastoral care will increase due to the current soci(Feconomic uncertainty and wll respond to those in need in an appropriate manner V¥4thin our limited resources. The mainstsy of the counselling sep4ice remains the many volunteers who provide the majority of the counselling sessions. In the year under review approximately 4.500 volunteer hours were donated to the provision of this service. The Board wsh to record their continued gratitude to this dedicated and committed group of volunteers, thout whom Christian Guidelines could not begin to respond to the many requests for help it receives on a daily basis. Page 4
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Objectives and activities (continued) Training Services Christian Guidelines continues to provide Marriage Preparation Classes for those couples planning to marry or re marry. The course seeks to help each person to improve their own interpersonal skills in a number of different areas including communicats'on skills. conflict resolution, sexual health, relationship awareness, financial management, famity living, thereby providing practical insights for their marriage relationship. The course has enabled many to begin their new interpersonal relationship with added confidence, security and a willingness to address issues when they arise within their relationships. This empowerment has meant that they wll seek help sooner rather than later through counselling vthen difficulties arise. Christian Guidelines is aware that this combined proactive and reactive intervention model has resulted in a number of marriages not dissolving but rather developing into strong relationships. It is confident that these interventions will have resulted in reducing the burden on general public expenditure required to provide extra benefits and support services to those experiencing the trauma of separation and divorce e.g. single parent benefit, childcare provision, social services intervention, criminal justice involvement, mental health provision etc. It will also have improved the individuals capacity to continue to be economic contributors to society. Achievements and perforniance Financial review . Going concern After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concem basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. b. Reserves policy The Board continue to monitor our reserve account into vthich funds were set aside in 2012. The charity has unrestricted reserves of £112,588 (2023.. £58.668). It is the policy of the charity that unrestricted funds vthich have not been designed for specific use should be maintained at a level equivalent to at least three month's operating expenditure. The Board consider that reserves at this level wll ensure that. in the event of a significant drop in incoming resources, they wll be able to continue the charity's core activities while consideration is given to ways in which additional fvjnds may be raised. This level of reserves has been maintained throughout the year. c. Results for the year The results for the year are set out in the attached financial statements. Against the backdrop of limited resources, rising costs, general economic downtum and insecurities over funding, the charity continued to meet the needs of those who sought help. d. Principal funding Aside from income donated by our clients and our training services. much of what Christian Guidelines has achieved could not have been possible wthout the support of several private trusts and individuals. The Board wshes to place on record their sincere thanks for the generosty shown by these charitable trusts and individuals in supporting the ministry through this difficult time. Page 5
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2024 Members. liability The Members of the Charity guarantee to contribute an amount not exceeding £10 to the assets of the Charity in the event of winding up. ststement of Trustees. responsibilities The Trustees (0 are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial ststements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statements. the Trustees are required to= select suitable accounting policies and then apply them consistently- observe the methods and principles of the Charities SORP (FRS 102)., make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accounting Standards (FRS 102) have been followed. subject to any material departures disclosed and explained in the financial statements., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity wll continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose wth reasonable accuracy at any time the financial position of the Charily and enable them to ensure that the financial statements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 21 October 2024 and signed on their behalf by.. Dr Graeme Michael Crawford Trustee Page 6
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MAY 2024 Independent examiner's report to the Trustees of Christian Guidelines Limited report on the financial statements of the charity for the year ended 31 May 2024 which are set out on pages 8 to 19. Respective responsibilities of charity Trustees and examiner As the charity's trustees (and also the directors of the company for the purpose of company law) you are responsible for the preparation of the accounts in accordance Trmth the requirements of the Companies Act 2006. Having satisfied myself thal the charty is not subject to audit under company law. and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 65 of the Charities Act (Northern Ireland) 2008., follow the procedures laid down in the general Directions given by the Commission under section 6519}Ib) of the Charities Act,. and state whether particular matters have come to my attention. Basis of independent examiners statement I have examined your charity accounts as required under section 65 of the Charities Act and my examination was carried out in accordance wth the general Directions given by the Charity Commission for Northern Ireland under section 65{9){bl of the Charities Act. My examination included a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as charity trustees concerning any such matters. My role is to stste whether any material matters have come to my attention giving me cause to believe: that accounting records were not kept in accordance th section 386 of the Companies Act 2006; that the accounts do not accord with those accounting records" that the accounts do not comply Trmth the accounting requirements of section 396 of the Companies Act 2006 and wth the methods and principles of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)- that there is further information needed for a proper understanding of the accounts to be reached. Independent examiner's statement I have completed my examination and have no COnmS in respect of the matters {1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland. I have found no matters that require drawing to your attention. This report is made solely to the charitys Trustees. as a body, in accordance wth section 65{3){a) of the Charities Act {Northern Ireland) 2008 and regulations made under section 66 of that Act. My work has been undertaken so that I might state to the charity's Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report. Signed.. &JI OULJL Dated: 21 October 2024 Scott Mccullough FCA Chartered Accountants Ireland UHY Hacker Young Fitch Limited 27-29 Gordon Street Belfast BT12LG Page 7
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MAY 2024 Unrestricted funds 2024 Totsl funds 2024 Total funds 2023 Note Income from: Donations and legacies Charitable activities Other income 136,877 11,499 994 136,877 11,499 994 62,641 12,028 929 Total income 149,370 149.370 75, 598 Expenditure on: Charitable activities 95,450 95,450 87, 148 Total expenditure 95,450 95,450 87, 148 Net movement in funds 53,920 53,920 (11,550) Reconciliation of funds: Total funds brought forward Net movement in funds 58,668 53,920 58,668 53,920 70,218 (11,550) Total funds carried forward 112,588 112.588 58, 668 The Ststement of financial activities includes all gains and losses recognised in the year. The notes on pages 10 to 19 form part of these financial statements. Page 8
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) REGISTERED NUMBER: N1041272 BALANCE SHEET AS AT 31 MAY 2024 2024 2023 Note Fixed assets Tangible assets 33.018 433 33,018 433 Current assets Debtors 12 24,339 56.354 1,887 57,8T7 Cash at bank and in hand 80,693 59, 764 Creditors.. amounts falling due vthin one year 13 11,123) (1, 529) Net current assets 79,570 58, 235 Total assets less current liabilities 112,588 58, 668 Net assets excluding pension asset 112,588 58, 668 Total net assets 112,588 58, 668 Charity funds Restricted funds 15 Unrestricted funds 15 112,588 58, 668 Total funds 112,588 58, 668 The Charity was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006. The Trustees acknowledge their responsibilities for complying Trmth the requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance wth the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees on 21 October 2024 and signed on their behalf by= Dr Graeme Michael Crawford Trustee The notes on pages 10 to 19 form part of these financial statements. Page 9
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 General infomiation Christian Guidelines Limited is a private company limited by guarantee and is incorporated and registered in Northern Ireland under company registration number N1041272. It is also a charity registered by the Charity Commission Nl under charity registration number NIC103255. The charitable company's registered office is situated at 2nd Floor Lamont Building. 10 West Street, Newtownards, Co Do, BT23 4EN. The principal activity of the organisation is to provide counselling services throughout Northem Ireland. Accounting policies 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance wth the Charities SORP (FRS 102) Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006. 2.2 Going concern The financial statements are prepared on the going concem basis. 2.3 Income All income is recognised once the Charity has entitlement to the income, it is probable that the income wll be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Other income is recognised in the period in vthich rt is receivable and to the extent the goods have been provided or on completion of the service. 2.4 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in setuement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent wth the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as V11 as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 10
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Accounting policies (continued) 2.5 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity- this is nomially upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.6 Tangible fixed assets and depreciation Tangible fixed assets costing £NIL or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognrtion, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the foll0vng bases.. Long-term leasehold property Fixtures and fittings Computer equipment 33.330kn straight line 20°/o Straight line 20% straight line 2.7 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.8 Cash at bank and in hand Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.9 Liabilities and provisions Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit viill be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. 2.10 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 Vth the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.11 Pensions The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fvnd in respect of the year. Page11
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Accounting policies (continued) 2.12 Fund accounting 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 vthich have not been designated for other purposes. Income from donations and legacies Unrestricted funds 2024 Total funds 2024 Donations 123,615 13,262 123,615 13,262 Gift aid reclaimed Total 2024 136,877 136,877 Unrestricted runds 2023 Total funds 2023 Donations 56,447 6. 194 56,447 6,194 Gift aid reclaimed Total 2023 62,641 62,641 Page 12
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Income from charitable activities Unrestricted funds 2024 Total funds 2024 Income from courses & presentations 11,499 11,499 Unrestricted funds 2023 Total funds 2023 Income from courses & presentations 12,028 12,028 Other incoming resources Unrestricted funds 2024 Total funds 2024 Bank interest 994 994 Unrestricted funds 2023 Total funds 2023 Bank interest 302 302 Other incoming resources 2 627 627 Total 2023 929 929 Page 13
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Analysis of expenditure on charitable activities Summary by fund type Unrestricted funds 2024 Total 2024 Counselling Training 88,556 6,894 88,556 6.894 Total 2024 95,450 95,450 Unrestricted funds 2023 Total 2023 Counselling Training 79,010 8, 138 79,010 8, 138 Total 2023 87, 148 87, 148 Analysis of expenditure by activities Support costs 2024 Total funds 2024 Counselling Training 88,556 6,894 88,556 6,894 Total 2024 95,450 95,450 Page 14
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Analysis of expenditure by activities (continued) Support costs 2023 Total funds 2023 Counselling Training 79,010 8, 138 79,010 8, 138 Total 2023 87, 148 87, 148 Independent examinerfs remuneration 2024 2023 Fees payable to the Charity's independent examiner for the independent examination of the Charity's annual accounts 1,123 1,080 Stsff costs 2024 2023 Wages and salaries Contribution to defined contribLrtion pension schemes 62,974 540 65, 244 206 63.514 65,450 The average number of persons employed by the Charity during the year was as follows.. 2024 No. 2023 No. Trustees Staff No employee received remuneration amounting to more than £60,000 in either year. Page 15
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 10. Trustees. remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2023 - £NIL). During the year ended 31 May 2024, no Trustee expenses have been incurred (2023 - £NIL). 11. Tangible fixed assets Long-tenn leasehold Fixtures and property fittings Computer equipment Total Cost or valuation At 1 June 2023 Additions 1,057 1,057 37,088 28,799 8,289 At 31 May 2024 28,799 8.289 1,057 38,145 Depreciation At 1 June 2023 Charge for the year 624 624 3,999 292 211 4,502 At 31 May 2024 3,999 292 835 5,126 Net book value At 31 May 2024 24,800 7.997 222 33,019 At 31 May 2023 433 433 12. Debtors 2024 2023 Due within one year other debtors 2,811 21,528 1,887 Prepayments and accrued income 24,339 1,887 Page 16
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 13. Creditors: Amounts falling due within one year 2024 2023 Other taxation and social security Accruals and deferred income 449 1,080 1,123 1,123 1, 529 14. Financial instruments 2024 2023 Financial assets Financial assets measured at fair value through income and expenditure 56,354 57,877 Financial assets measured at fair value through income and expenditure comprise cash & cash equivalents. 15. Ststement of funds Statement of funds - current year Balance at 1 June 2023 Balance at Income Expenditure 31 May 2024 Unrestricted funds General Funds 58,668 149,370 (95,450) 112,588 ststement of funds - prior year Balance at 1 June 2022 Balance at Income Expenditure 31 May 2023 Unrestricted fvnds General Funds 70,218 75, 598 (87, 148) 58, 668 16. Summary of funds Page 17
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 16. Summary of funds {continued) Summary of funds - current year Balance at 1 June 2023 Balance at Income Expenditure 31 May 2024 General funds 58,668 149,370 (95,450) 112,588 Summary of funds- prioryear Balance 8t 1 June 2022 Balance at Income Expenditure 31 May 2023 General funds 70.218 75. 598 (87, 148) 58, 668 17. Analysis of net assets between funds Analysis of net assets between funds - current period Unrestricted funds 2024 Total funds 2024 Tangible fixed assets Current assets 33,018 80.693 (1,123) 33,018 80,693 11,123 Creditors due wthin one year Total 112,588 112.588 Analysis of net assets between funds - prior period Unrestricted funds 2023 Total funds 2023 Tangible fixed assets Current assets Creditors due within one year 433 59, 764 (1,529) 433 59, 764 (1,529) Total 58, 668 58, 668 Page 18
CHRISTIAN GUIDELINES LIMITED (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 18. Pension commitments The company operates a defined contribLrtion pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £54012023.. £206). At the balance sheet date £Nil (2023.. £119) was payable to the fund, which is included within creditors. 19. Related party transactions There were no related party transactions in the year. 20. Controlling party The ultimate controlling party is the Board of Trustees. Page 19