REGISTERED COMPANY NUMBER: 02425628 (England and Wales) REGISTEREO CHARifY NU1418ER: 1001599 REPORT OF THE TRUSTEES AND AUDftED F NANCIAL STATE FOR THE YEAR ENDED 310ECEM8ER 21 FOR GROUND LEVEL MINISTRYTEAM
GROUND LEVE MINISTrY TEAM CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OECEMBER 2021 Page R•port ofth? Trust•es 1 10 5 Report of th* kndependentAuditors 6 10 7 Stat•m•nl F•nandal Adivi Notes io the Financlal Statements 10 10 17
UND LEVEL REGISTERED NUMBE REPORT FTHETRUSTEES R THEYEAR ENDED 31 DECEMBER 21 The trustees who a also directors d the chanty Icf the purposes of the Compantes Act 2008. present their port 1h the financial slatements ol Lhe tharity for the year ended 31 Dernber 2021. The trustees have adopted the pro¥Asions of Accounting aad Repx)rting by Charthes". Statement of RecomnndeiJ Prncttt applicable lo charities preparing their accounts m accordancè the Finanoal RertIng Standard applicable in the UK and Reputth"c ol ILInd IFRS 1021 leffedive 1 January 20191. OBJECTIVES ANO ACTMTIES Objective$ and aims Ground Level's chariiab obieds a.. To advance the Chrisban Fath by prting. SUPForts"NJ. )d encwragng the Church in the ar8a ol The Humber lo the Wash ar¥J beyK1 by any means whatsoever including Ibul not by way of limitkn.onl the weathing and wodèmation of tt Chrisan Gospel the teaching of Christian D(Ktrine and Principles •long with the pasloral care ofChriian peoF4e * those in IPadwthipwth the Church. Grantmaklng The DirectorsnIStees re awAIr2n8 for ol speofic wojects ¢MJrche$, organisations, individuals from wilhin the Ground Level Neknk. ApphG8ticS are made to the Exe¢utive Team. These are rxMsIded by the Direclor8J Trustees and the Gr¢xJnd Level Execuiwe team thr(Kwhout the year. Awicants for ftjnding a requId to evidence Ihal they can meet the criteria th1Th the granl making befo 9ran¢s are processed. The successlul funilin9 appkants a asked lo report back on Ihew prows, evhjenung SiKCessft ach¥emenl of aged (coMeS. Volunteers The many ac•vib"es ol Ground Level a UallY onty because of a sKJnificant number of vc4unieer hjurs, this has been substantialty reduced dui•yJ Ihe coronams pandem then nwjch of our ath.wty moved Onl. due lo re51ricbons on gatheriNJ5. However. the 'ONE' day event in AuSt 2021 on the SIKyyffyJrMI attracted aroJThJ 2.9CQ attendees and was only possible with th8 help ol a team olwi1SNJ and gifteé vdunteer5. PU8LIC BENEFIT We have referred to the wan Contai in tt Charity CorTmwn gertral 9uKJance on wtblic benerrt and complied with section 17151 of 2011 Chanbes acl when miewir¥J our aims and oeth"ves and in pknning our future actmtes. In partKuL4T, DiiedotsrrnJstees ¢(1der how plamed actiwiS wll ¢tilbU1t to the ams and objectives they have set. Pag8 1
ROUNO LEVEL MINISTRYTEAM REGISTERED NUIABER: REPORT OF THE TRUSTEES R THE YEAR ENDED 31 OECEMBER 2021 ACHIEVEMENT AND PERFORMANCE Charfjtable a¢tlvitles Ground Level. ak)ng Mth Ihe rest of Ihè wc¥lJ. has been swJnfficanty impacted by the COVID-19 pandernK. Earty on the Board acte<l quickly, and Iht planned programme of events We adapled where possi to 018 8nts. In May 2021 our leader5 conlerence operated online again, and wr usual Sday DNE evenf over the August bank IKJlwJ8y weekend operated a5 8 1-day event in 2021. as well as hawing an for dewtes toF¥n online. Th9 Board arg grdtefvl Ihe cfwrtunths to wden of ffjanisabon aTrJ to see Ihe Kingdom of God advanryry in new ways lo even mcrfe peo throLNJh Jr F4ailoffl. As 2021 progressed rTh)re of our operations aThJ a(aMbes retumed to bn9 'in person. events optk)ns for onlne attendance enabling people have we¥iwsty been chalkw by distance of travel to benef. The tharity entered thi5 ped in a goc#J finarKki1 and has qua&fied peop$8 aThJ 5y5tèms in to wnlw)ualty nK)nitor the fmancial ltnp1icans of external forces on the rKganisation. The hostityJ of the large 1-day 'ONE event did prove 10 be challenging 35 a gnlcanI rnntryent of hstrrric attervjees were 5ti11 nBryous to gather in Iwg8 nurnbers. The Twstees conknnue to ckjsdy K)nor Ihe ttt)n and reaCtwIre necessary. The ability to nnect with peOe wthere they we and Supp the nehvtrfk to see our objectives met have rtever been greater. The churthes and kaders kn1th the nehwxk o)nlinue to be linked tr4ether via regnal & lational Ground Level rntlY he its first in-per50n Lead8r5hip c(feren whth attra¢led 330 delegaies from the UK and overseas. Over the 3 days. we continued to l¢xus on ewippThJ teadets to increase leadwship capauty and sustsinatslty with theirteams chwthes. irKTrase the inpact made in the cwffwnits.es Ihey c¢)erate with. The Monthly Leadets Days have rved back to teing irer9)n events wlh an online ¢Jplw)n, attractiny natnal and internalK)nal Sp8ake represent swrfKanl thvrcheslthurth ne0th$ or k[ed third Sect organi5ations. Our Leaders National Foru day5 have rnoved back to beg In-p8 events an onkn¢ ¢JPtk. These trums are well attended by key leaders and ernerging leaders wthin the Ground Level nefvk. The frw5 of Ihese gatherings was to equip our churthe$ to fvffil the Grwnd Level strategt ¢Jecii¥es. Ground Levers focus on training and equippiNJ senioT churth aders. and leadership learns, al5 Ihern to better serve the people wlhin their church con5thuency and thr cMunIty. In addilon to our regular lead8r5hip training eqlrripng days we had a rth intske lo ¢yJr yèar4oTrJ lèadershy Ef¥Jit)e': a beswke adership training ctyjrse. As pwt of Ground Levers strategic objectives, we COnued to ¢Jevelop a GLX Iouj Level Exthangel locused on the ea of inllJerKe. This enables those who have influence in Ihe ent splwes ol souety lo shar8 approaches on shapiry those seclors for the grealw good. PursuiNJ the strategic objective, of devekiping youth and chldr8n's across the thur¢hes of the has seen Youth Reval. deveknp to prov9$ wa¢ticJ athice. mwratioA, and proven pra4$ to he churches buikj great youth ministy. 'Love Y(r Nghbrf is an 8lhanc of rnukn4en(ninat4wal churrthts auoss Ihe UK Ihat untsd as a respSe to the coronavirus national impact. Grcrtind Level has bew a key partner 1h the Init.¥0 enabling several ol its twork ehurch85 to delN8r 975.(KKJ meals. assist 3CWJ seekJ"NJ job5. help 895 rec¥4e in ffinancial ¢Jifficuty, provide 2,000 CM'5tmas ba9$ of kindness. Disclosure and Barring SeM"ce - Ground Levd 15 an umbrelk organisation that many of wr churche5 make use ol to carry oul DBS checks for ekgibk wcthThJ wnth Chiren and vulrerdble adutts. We provide IhKs Servi lo our churches to ene th•m to récrurt tht rwJht to th and bt4unte8r. FINANCIAL REVIEW ¥estmenl poli¢y and obie¢tiv8s There are no re51rictK)ns on the ¢hanVs wwer lo invest. However. the DirectclUStees nol consKler it lo be in line th th8 oectives of the ¢harily to be investw¥J lu15 at Iwne. A•$ policy The DIrectorsrUSteeS havè cons¥Jtred Ihe requThnent &)r resefves in the uncerta•ities warding inccme for the chanty In Ih? current P05l pzndernK econom chmale. In addition to three months of operats"NJ expenditure, Ihe D1ctOrsfrrUst*es deem it n8cessary to maintsin adequate ServeS to cover a deficjt from Ihe ptsstponed 'Awaken' event. At the tirne of vrriting a rnaior revw covenrtg operatrjnal activity and stsffing is b8ing underlaken to reduc• our prciected costs. The level of reserves B currenuy &v8d quartety tylhe Direciorstrrustees. Pagè 2
GROUND EL MINISTRY TEA REGISTERED NUMBER: 02425628 REPORT OF THE TRUSTEES ThE YEAR ENDED 1 DE EMBER 20 FINANCIAL REVIEW ANANCIAL posmoN UPDATE The DIred(srusleeS (Awder Ihe financk81 potiM ol Ihe charity to be satisfactory. The Slatanent of Financial Active$ shows nel for the year ende¢J 31 t)ecember 2021 of £460.0% 12020- £347.8511 and net expenditure of £529.677 12020 £319.495I. Free reserves at the year-end amwnl to £123.834 12020 £182.2971 and are Consere adequalg lo sUp)rt Ihe ongoThJ plans ofthe ¢h•ty. FUTURE PLANS The three.year transtt&)n pr$5 Èegan in the SWVJ 012020 enabhig the Iwnder of the Networt. Sluart Bell, to transfer his kadership role to P1 Benger rnntmues. The Leadership days and conlwences I1 o)nb"nue emrtsgs on buikliTvJ strong. heaNhy churches Ih8t afe of benefit to their kncal arnas. These wll inth.aty be Olne but to phy5ts1 gathewings or a hybrid of phwcal and onllne actiwtss as paw¥JèrYlc restrictions lft. Aftef 40 years of galhèring on the Linc¢Yn$hire Slwmsround for Grane and Iho ONE Evenl celebration5. the dècision had been made to kuneh a new annual gatherirpJ of the network called 'Awaken'. 11 was ewected that thi5 new èvent would begin in Augusl 2022 on the Newark and Nolts"nghamshI Slwrwnd. Unf(Ntynately. wrfh low post pandèm bookings. the 2022 event has been rrt)stponed and ai the lime of Kltyng we a c•rying out consuftathM aeross the netWk to devdop a wablp event lor 2023 as there is 5111 a Lar ¢jew. for Ihe wlvjle nehvLKk lo gather. GfourHI Level has sev8ral strory ovetseas ¢(nect5 cIlKI1g." the 'One Focu5, n81work n the USA, Ihe 02 N8tw also in the USA. the 'CMslian Netsbryk, S(¥Jlh Alita. thurches in Spaii. Gr(wTrJ Level w1 continue developing these urdions. Work o)nbnues in devekp.ng patheIshv wih some sgNfiwt UK owisations er the umbrela ol 'Partner5 for Influence. IPFII. These links give added ¥ae aThJ mLknal devehwnxnt as Ihe (ynisations shw8 th8 sarne goals but work these oul in drfrent £texts. The UK PFI constituerw would eSent a very krge numier of Churches wlhw) th6 nab'on and Ground Level sees its role tsolitati"rKJ this very strategK bLMty. STRUCTURE. GOVERNANCE AIANAGEMENT Governlng docurnent The ¢harity is consbtuted as a company limrted by guarane is tlw¢fore gtsvemed by a MemOran(m and ArtKks of Associaft. It is so kTNyffl by Grou1 Levd N8hK¥k. Re¢ruilrnent and appointment of new trustees Ground Level seeks Ihe appointment of rthv DIlUStets ff()) churds ithin the Level nehvork. seeks io idontify Ih05e con$Klered suitsile to a bal ofsk•s and straWs. Organisational stru¢ture The charity Is managed by Ihe OwectcIUstees have ultm) conirol Lver Ihe rnan&yement operations of the Charily. indudiThJ the administrati( and management ol the Clwivs funts and assets. The DirecIots[tsStee$ accompanied by the EXetsjl tsam reguw thrwghJut thè year and tlis groupmg has responsibifjty for the day404ay management of the Chanty. Over the last 2 years a new team. Ihe 'Ground Level Team. ITaS been set in F43 and operate wth dekgated avthorty lo develop visi¢)n and oversee the Strale9 dev8k)pThnt of key arna5 of acliwty. Thi5 learn i8 accountable to the Di¢1 numberof DiS a Ied in the GL team. The Operations staff have th8 r&spongbi of irmenlw¥J Ihe TedlY1EXU1Ve tewnts dwtives and a in regular commuTh¢alion wth tho netwth leader chair. Inductlon and Iralnlng of n•w trust••s On aTrIment, new DireCtOsteeS meet ¥rith Its Opwaiws Man¥Jer vtho acquaMs them with their pb descrip0 and r8sponsibilties as DIrectoteeS. Page 3
GROUND LEVEL MINISTrY TEAII REGISTERED NUMBER: 0242562 REPORT OF THE TRUSTEES FOR THEYEARENDED 31 DECEA18ER 2021 STRUCTURE. GOVERNANCE AND MANAGEMEKr Risk management The Oireciorsttrustee5 have a duty to identfy and rtwew Ihe Tisks to vthich the tharty is exposed aThJ to ensure appropriat8 contrds are in 8¢0 to prOve reasonablè aswrance aga$t fvaLKI and error. DWeciotswStees have ukmlated Ihe rtsk managerne strategy whth e5.. an revw of the wnripal rrsks and UnCertat5 Ihat the chanty faces: the tW of current WicEs, systems ar¥J proce<lures to mibgate thosg rr4ks identified in the annval re¥itw', and the implementstion ol wOcedu$ deSne to minirnise or manage any F)tential impad cffl th8 charrty shoukl those rsks materialise. This work has Kjentifiaé that financial su5tainablity remains the rnap ffiftanc rtsk that the charty fa. A key element in the rnanag8ment of financial risk is a gUlar rew8w ol avaiLabbe lunds to setue debts as they fall due and active management of trade debtors and ueditors baL3nces to ensure sufvent workiry catal by the charty. The review ol rinancial controls relabon to Intern security a150 forrns part ol Ihe finarJaI iisk manag8rnenl. Attention ha5 aL80 been focused on non-financial risks a(Ing frorn fire. heath and safety of slaff, and event deales. These risks are managed by ensunr#J In-date acueditstbon,. adequate insurance aryl ri)bust pth8$ and procdures are in place aThJ regular awareness training for stsff worn9 in these operational areas. REFERENCE AND ADMINISTRATIVE DETAILS Registered Cornpany number 0242S628 (England and wa5) Registered Charity numbw 1001599 Reglstered office 22 Newland LINCOLN LN1 1XD Trustees P. Alkir P. Thome {resid 22.6.221 O. Jones N. Collins M. R. l. Hopk$ Audbto¥s Srnethurst & Co LLP Slalulory Audito 12 Abbey Road GRIMS8Y DN32 OHL Bankers yorkshi Bank pt¢. 8 Guildhall Street LINCOLN LN1 1TT Soliciiors Lawson Lewis er$ 11 Hyde Gardens Eastbourne East Sussex 8N214PP Senior Staff S. Bell P. Benger J. Haryison P. Kemshell J. Gibson Page 4
GRO LEVEL MI4 Y TEAM REGISTERED NU ER: 02425628 REPORT OF THE TRUSTEES FOR ThE YEAR ENDED 310ECEMBER 2021 STATEMENT OF TRUSTEES. RESPONS181LmES The tiustee5 Iwho a a0 Ihe direclofs of Ground Le¥el Ministy Team for Ihe wrp)ses ol cotnpany lawl arè r8sponbkp for p¥èparing the Report ol the Tru5188s ar¥J thè firwKyal stal•men15 in wrfh awlicatAe law and Vnited KiTr9dom AcwJntin9 Standards Iunrted Gra1 Accepted Practice}. Company law require5 the tNste¢5 to prepare finarJaI ststèrrnts for each year whth grve a trne and lair view of th8 State of affair5 of the Charitab company and 01 th8 incoming ie50urces and applicatson of resources. including the income and expenditure, of Iht tharitable rA)rnpany for Ihat pwitrj. In preparing those financial staternents, trusloe5 are required lo s8knt suttable 8ccounting pdio'es and then appty them C(x1$n. obseNe the methods and printspS in the Charity SORP", rnake judgement5 and estimates that are a$ble and wuden( prepare the financkal statements on the concem baS ye$S il 15 inaprxopriate to F¥esume that the charitable t£mpany wll continue in bu¥ness. The Irustees are r85nb for keepiro prorw accouniing recA)rds whh dis¢)se wlh rgasonable accuracy at any tirne the financial p05ilion of the tharitable cornpany aTrJ to en8ts Ihem to ensure that the finanual staiements compty th the Cornpanie5 Act 20(. They ar8 also respon&ble frjr safeguarding Ihe assets of the charitabk Company and hence for taking reasonabk steps for the prevenbon and deteclxm of fraud and other irreguLqritie$. In so lar as th8 tNsteÈs we aware.. Ihefe is no relèvant audit informatK)n of Ihe chariiable companls auditors we unaware.. and the InJsteès have taken al sieps that Ih8y ottl 10 hav8 taken make themsefvès aware of any rdevant audit inlormatie• and to estsblish thai Ihe au¢tors are tware ol Ihat infc¥mats". This report has been prepa in acc(thnce knth ¢he $peoal syovwrts of Part 15 of ts Compan$ Act 2006 relafr'ng to small companies. Apwgved by orderofth¢ )ard ol Irustees ¢)n 22 Jure 2022 srw on rts f*hairty.' D. Jone5. Trustee Page 5
REPORT OF THE INDEPENOEMT AVOITORS TO THE TRUSTEES OF GROUND LEVEL MINISTRY TEAM REGISTERED NUMBER.. 02425628 Opinion We have audited th8 fInara1 staternents of Grcxwbj Level Mini51ry Team Ilhe 'chaiitable panY') for Ihe year ¢nded 31 Decetnber 2021 which comprise Ihe Ststement of Finan(¥ Admties, Ihe Balèr Sheet and leS lo the financial stslern8nts, induding a summary of $4nifi¢ant acwtynb.ng pc4icies. The finan£4al rertIng frarnework that has been applied in their preparats'on 15 applKAbk Lew and KWOM Accounlry Standards (Unrted ngdorn Generally Accepled Accountin9 Prarknl. In ouropirllon the finanoal stsleftnts.. give a true and fair ¥iew of the stale of Ihe Charitab companrfs affairs as al 31 December 2021 of its resource5 and application of ${j$. incluthng ts income aThJ expendlttJ. fw the yearthen ended,. have been prrfY prepwed in accorfance wilh Unrted Y0M Generalty Ac(pted AccoJnl)9 and have l)een prepared in attordance th the requivtrnents of the Companies Acl 2006. Basis for opinion We cOndted our audit in accx)Tdanr£ wlh Iniemab'(Thl Stsrmlards on ALklitsng IVKI IISAS IUKII and appIlble bw. Our reswn&bilrtk?s under Ihose StaThds are fijrther descritd in Ih? Auditc¥s' responsibilit$ for the audrt of the financ4al sts18rnenls section of wr report. We are independent of the tharitatrAe fX)mpany In a¢¢ordance wilh the ethtcal requirernents that a relevant lo cxjr 8Y1t of the fan¢)81 slalements In the UK. including Ihe FRC'S Ethical Stsndard, and w8 have fvifilled our other elh1 pon911.es in acC4Xdare 1 these requ1Ments. We bthve that the audil 8vidence we have otitained is sufficient and apt¥oprte to prts¥Kle a l)89s tor (MJr opinw)n. Concluslons relatong to going concern In auditsng the financial statements. we have 0)n¢kn Ihat ts Irustees. use of the going nCOM b"$ of acCounj Iht prepara1Tr ofthe finanual statements ts aFVCQlOts. 8ased on the work we have performed. we have nol ideniffjerf any material Urrtaints.es rekbng to events or ¢ondth"ons that. individually or CO1ctiVe. rnay Cast snrftsnt doubt on the charitsts cTrrp3ns abilrty lo cL)nlinue as a goiw eoncem lor a perirAI ofal least rnthS from kni W finarnial stalements we aulhortsed lor issue. Our respon$ib4ities K1 the rewfybilbes ol the tyustees tth resrd to cl)nM are describJ ) the relevant seclion5 of this report. Other Inforrnatlon The trustees are responsibk lor the crther thjrrnalion. The other inlomialKJn cryise5 the inforrnatK)n inchxjed in tho Annual ReporL olhef than the finanoal 5taiements and w Report ofth? llFthnt Audth)rs thereon. r opinion on the financial statements thjes nol cover the Olher inforrnalion and, except to Ihe exlent otherwise ex[Aicit ststed in 1, do not express any form ol assurance condusJn tsreon. In connection wth our auLIit of lh8 ffinaTrC4 st3tements. ow is to read Ihe thr infryng1)n and. in doing 50. consKler whether the other in10tK)n 15 rnaterialty KKY)s1ent th the finanal stalements or our knowledge oblained in the audrt or olhemse appears to be mateiialty wllsststed. If we trjenlify suth material Irn$l$leIes or apparent material misstatements. we are required to detenrmne whether Ihis gives rise to a material misstatement in the financial statements thernSe. W, based on the woth we have perfom)ed. we conLde that there 15 a material misstatement olthis otherinlormaknn. we are reqilred to Ihat fa¢X We ha¥e nolhng to in tlNs règard. atters on whkh ar¢ requId lo report by exception We have nothing to report in respect ol the matters 4we ts Charities (Accounts aTKI Rerts) RegUlaOnS 2008 requires ¢Js lo ptsrt io ytyj rf, in our opinion.. the Infom1at given In th8 Report of Ihe Tntstees is inrAYtsislent Wi w material r•spe¢t W1h lh& finala1 sla¢ennIS." or the charitable company has N)t kept adeqvate acc(wnb"ng record5'. or the finartual stalernenls ar8 not in a9[rent wilh the acts)untin9 records retums: ( we have not reeewéd al Ihe infNmats)n aThJ expknalions we requre IorLVavj . Responslbifitles ol trustets A5 explained rnore fijlty in the slat0ftnt of TNst88s' ResPsIlY11S. Ihg tsustees (W are akn the directors ol the Charitab company l¢y the purposes ol cornpany lawl are responsibk for the preparation of Ihe financial statemenls and lor being satisfied that ty 9Ne a tru8 and fair view, aTrd swh intemal control as Ihe twslees delemiine is necessary 10 enab the Preparati Offn(jaI statements that are free from ma131 mi5ststemenL thether due to fraud or error. In prepIllg the fina101 slatements. lh• trustee5 are respM)n5tt>le frx assesgng the charilaNe companKs ability to tonbnue as a gThng conc8m, distb&ng, a5 aOKabk. malters rted lo going tcrtem *KJ Ung the gow wncem basis of accounting unjess Ihe trusle8s eilher intend lo v181e the charitable company or to ¢ease operations, cl have no realistic attema¢we to do so. Page 6
OFTH 114DEPE OENT AVOITORS T THE TR STEES OF OVND LEVEL MINISTRY TEAM REGISTERED NUMBER.. 0242S628 Our responslbllitles forth• audit of the finan¢i•l stai•ments We have been aFwinted as audit¥ under Secticfi 144 of th8 Charibe5 kn12011 and rep)rt in accorth7 with th• A relevant regulations made or having effecl thereunder. Our objecbves are lo otrfain reasonable assura alJ1 er Ihe fmancial statements as a W)le are free from material misstatement. thther due lo fr?j or error. and to issue a Reptyt of the Ijependent Auditors that includes our ¢¥iinion. ReaSonats assurance is a hh ve1 of assurnnce. LwJt is Th)1 a guarantee Ihat an audit conducted in accordance wilh ISAS IUKI will ahways detect a material rrysstalernent when tt exis15. SsIateMents can bse frorn Iraud or er aThJ a con%dered malenal if, iThjUaIY or in the aggregate, Ihey could rea8Y exfved lo influence Ihe economic decisti)ns of users laken on th8 basis of these finanual slalements. The &xt•nl lo thich wr pr£edureS ar8 capabl8 of d•tedw¥J lwrewkres. inckKling traud 15 detaik8d below.. . DisrJJssifs vthh management and Trustees to Klentify any orsuspecled WnCeS ol fraud. Review of fisks to Il thwrty and its system5 in rela1 tts nwsstatem8nts and fraud Ihough enguiring manwJemenL ensuring any risks uNdenlrfd by Ilw are slered. - TailonThJ of the audit lesis using a risk based apwo%h to ¥Jerfy fraLJ and irr6Jukrity InddIng those in rdation lo revenue recognth'on and managemeni override. ChaUeThJing assumpty'ons and juments made siwificarbl accountiNJ estimates suth as stoc and 8upp(1 costs. ldenlifficab"C of key kws and gUtiOnS appIab to Ih8 charity and rernv of Mr11ce by enquiring with management of any a¢he$. etsuring heamh and safety consuttant5 continue to be used. revwng Charity Commission and Compan$ H¢xtse wèbsites akwvj %ith the LM)aril rninuies. There are inherent limitations in Ihe audii procedures dtrI ai¥Jve and thè lurther rerrrt)ved laws reguklk)ns are from Ihe financ401 transacons. Ihe less we wouhj bec0n aware ol nOn<0mrarte. Audiling slandards also limit the audit proureS QUIred to idenlfy Th)n-oynpliarte ith la8 and regulations to enquiry of the d1ctOrS aThJ other m8nagemenl and the inspec¢K)n of regufalw and W cNrespW rfany. Material rni5Stalernents that due to fr•A t harder to deted than those that aiise from efft)r as they may involve deliberate concealmenl or cclusic. A fvrther description of our reS[SitI"ll¢ ts the t of the finartial staieiYnts is ktated on the Finanual Reporting Coun(if5 website at WVA¥.fr¢.Org.uklaudrtorsSrW9ts.r.e9. Ths desffipkn part ryjr Rerut of Ihe Independent Auditors. Us• ol our rvport This report is rnade sobty to thè charilable C(npanY$ trvslees, as a body. in attordanee Part 4 01 th8 chitIeS IAttounts and Reports) Regulath?ns 2008. Our audit w(Kk has been urthrtaken $0 that we might stste to the charitable company's trustees Ih05e rnatte we are required lo state to Ihem in an audilws. rekJt and for no other pup?se. To the fullest extent P8nnitt8d by L8w, we do rbjl accepl spOnsi.1 to anyonè Oiher than the charitable company and Ihe charilabk companvs tnjstees 85 a boty. ts our audit work. for Ihis rewt, LY for the opInns we have fermed. for and on behawof Smelhurst & Co LLP Statutory Audrtor5 Eligible to act as an audit( in tenns ofseci 1212 of the Companw Act 2CwJ6 12 Abbey Road GRIMSBY DN320HL 24 June 2022 Page 7
GROUND LEVEL MINISTRY TEAM STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021 31.12.21 Total funds 31.12.20 Total funds unresln"C Re51rhd nds fvls jtes INCOME AND ENOOWMENTS FROM Dona.£5 and legacios 210,442 Charitsbk a¢tlvlll•$ ONEIAwaken Evenl Conlerencw¥J General 45,723 13.658 1.746 45.723 13.658 195.580 8,268 14,067 89,067 193,834 Inv8Stmgnl intome Other income 783 4.012 783 4,012 2,331 23,676 Total 266.262 193,834 347.851 EXPENDMIRE ON Charitable activities ONEIAwakeft Event Conferencing General 157,379 16,505 151.957 157.379 16.505 355,793 29.567 17.617 272,311 )3.836 Total 325.841 203.836 S29.677 319,495 NET INCOMEI1EXPENOUREj 159,579) {10.(X)21 169.5811 26.356 RECONCILIATION OF FUNDS Total lunds brought forward 187,624 13.1%2 200. 172,330 TOTAL FUNDS CARRIED FORWARD 128.045 3,th30 131,105 200.686 CONTINUING OPERATIONS AJI income and expendilure has arisen Irom ¢(tinu1j ath&$. Included within ONEI Awaken costs we irrecoverat eXFertses of t31.164 in relalk)n lo the FoslporwnI of the 2022 Awaken event. The n¢Aes form partol Ihese finanoal statements Pa9e 8
GROUND LEVEL MIN RE ISTEREO NiIM8ER' 2425628 BALANCE SHEET 31 DECEMBER 2021 31.12.21 Total lunds 31.12.20 Total lund5 UnwtrKtPAI Restn"cted nds funds FIXEO ASSETS Tangible assets 13 4.211 4.211 5.327 CURRENT ASSETS Stocks Debtors Cash at bank and in ha 14 15 8.186 16,323 135.733 B.186 16.323 138.793 12.018 38,971 387,017 160,242 163,302 438,OC6 CREDITORS Afflounts f8lkThJ due within ¢e year 16 (36.408) (36.4081 1242.6471 NET CURRENT ASSETS 123.834 126,894 195.359 TOTAL ASSETS LESS CURRE1 UABILtr 128,045 131.105 2[,686 NEY ASSETS 128,045 131.105 200,686 FUNDS Unre511icied fvJnd5 Re51rthd 18 128,045 3,060 187.624 I3.2 TOTAL FUNDS 131.105 200,686 The charitable compaw is to exewrytion Irom under Seth"on 477 01 the CompaNt5 Act 2006 for the year ended 31 Decernber 2021. The members have not dep)5ited notice. pursuant lo sec 476 of th• Compar¥es Acl 20( requiriTrJ an audil of Ihese finanual 5latem8nt5. The trustees aCknedg• their responsitrA'thti8s for lal ensuring that the charitatAe company keeps accwrthj rec(ts Ihat ctvrf wth Sections 386 and 387 of the Companies Act 2006 and preparing financial statemenls whith gve a Iwe and fair view of the sta of affaws of the clharitat4e company as at Ihe end of each finanoal year and of its surplus (¥ for each financial year in accor¢Yance with the requirements of Sections 394 and 395 and othemse compty with the requirwnents of Ihe ConN)anies Act 2006 rel&'ThJ to finanoal slalements. w lar as appkable to the chariiatA8 cornpaiiy. Ibl These financial statemenls have been •KIed urththe ieyenwnts 01S8Ct 145 Of1 ChJibes Act 2011. Th85• financial statements have teen prep¥ed wi vthh th8 provi5$ apFt8b to charitable companies sutty'ed lo th8 sm81 compan8 regime. Thè financial statements w¢r8 apwoved ty the 8oard ol TNsiee$ and thse on 22 June 2022 and were signed on its behalf by.. O. Jones. Tfttstee The notesfcKm pat ofthese finar¥>l 5taterrents Page 9
hllNI NOTES ro ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 ACCOUNTING POLICIES Basis of preparfng the flnanclal statemènts The fina18[ statements of the Charilatsle o)mpany, is a wbk benefrt •nbty under FRS 102. have been prepared In att¢xdaW wth chare$ SORP IFRS 1021 'Accounting and Reporbng by CharleS. S18tement of Recommended Practhe app&¢ab tts tharitres wepariTrJ their accwnts in accordance wlh ihe Financial Rerx)rting Slandard appltsuo n Ihè UK and Repubkc ol Ireland IFRS 1021 lefierVe 1 January 20191.. FinancDI Reporting Starmlard 102 The Fin8naal Rewb'TrJ Standard ap[Aicab in the UK and Republic of IreLgncl' and the C¢xnpan5 Act 2C(6. The finanr 51alements have been wepwed er Ihe h"st"Cal ¢t con¥entKJn. kn¢om• AJI incrxne is re¢x9nised" in Ihe ststeml irf Finicial Activib# Or the chairty has enlruement tts the frjnds, it probable Ihal the wll be I81¥ell and th8 amounl can b8 measured reliatty. Iorne is defeffed c¥)ty when the tharity ha5 to fulm c1th)nS before il bec4yrE5 entilled lo il or re the th)nor has spe¢thd that income is to b8 8XP8nded in a ftrture yw. Th8 method used to m•a5ure the 51age ol complethm ola 15 Ihg phywcal olwck cOmtsd. Expendilure Liabilities arè rÈetsJnised as expendÈture as as the i% a al or constnxtive oblffJab"on commrtting the charity to that expeThliture, r¢ is probab Ihat a transfer of e¢0)m benefits will bè rèquired in setlemeni and Ihe arnounl ol the tjaon can te rneasUd rdiably. ExperNJibxe ts actsjjnted for on an accxuals basis and h85 been dassified under headin9S thèt a99wate all cost rekted to the category. Where c0515 cannot be dir¢¢ty attributed to parlIar he•JirKJs tlw have been alctsled to actv on a basis csIstenI with the use of resources. Grants payable a when approved by the reCtorSrUStee5 and pJ OUL iknnts authorised but unpaid. vthere there is no enforceab OLIat)n to pay. are nolaccNed. Tangible fixed assels DepCIa"0n is PfOVHled at lh& folkMm anThl rate5 in ¢yder to WTite off each asset over ts eslimaled uselul Pknt and mathinery 25% Reducin9 Bakance Orty Fixèd Asse15 &)5ting in excess of £51XI we caprtah"sed. Stocks This consistenty vakJ•J. usiThJ th• firsl fwst out ba5t5. 31th8 Ofclor nel reats5ati valJ6. Taxation The charity is eX)pt from ¢X)rWati tsx on rf5 thaiitth ath"i5. IrrecLJverae VAT k% charg8d to the StstennI or Finwval b¥the$ in ts wc¥J Tt reL4tès. Fund ac¢ounlin9 I funds rttei¥ed a5 incorne are nsIn¢te in Iheir nabjre. and we atlributable to the prirwal activiknes ol .Ihe charity. DeSJna1ed funds are deierrnined by Ihe Trustees. P•nsion $ts and oth•r pOSt9renf bgnefits The charitable company operales fined contributM PeOn schemes. conlribub.ffis Payab to th8 charitable rxjmpany's pensi schemes are tharged to ts Slaiemenl of FInaraL Ac1w1$ in th8 P8ri0d to whith they relate. ,Donated good5 and seThYces se$ pre by ¥dunte8r5 are quanliw in the xc•)wls )W¥I tw ale explaed a5 part of the Trvsiees report. Operaling l¢a Rentals under op8ralin9 leases a thged to th8 sta18Trt 01 Fwn¢> Activil*s In the pth)d to whieh Ihgy relate. Pa9e 10
GROUND LEVEL MWIISTRY TEAM NOTES TO THE HNANCIAL STATEMENTS . ¢ontlnued FOR THE YEAR ENDED 31 DECEMBER 2021 DONATIONS AND LEGACIES 31.12.21 31.12.20 Dona.On3 ONEIAwaken Offerir Conference Offemgs 124.461 67.893 7,986 127.628 82.464 350 200.340 210.442 SThIENT INcoMe 31.12.21 31.12.20 Inveslrnent IrK¢¥ne 783 2.331 INCOME FROM CHARABLE ACTIVITES 31.12.21 Totsl aclivthe$ 31.12.20 Total actMI*s ONEIAwdken Evenl CMferenur General Training Fees 800kn'ngslDay Gale Receipts Cateringtrrade sta1$ Gt5 Media mis11ne0US 13.658 13,6S8 14,096 37.675 S.770 3T.675 5.770 193.834 2.673 1.351 3.960 193.834 395 1.351 87,085 3.057 3,204 2.278 45.723 13.658 195.580 254.961 111,402 Gwants re¢ewed. induded in Ihe above. are as fdbjws: 31.12.21 31.12.20 Church Rewt81isalhM Tw5t (Love YrAJr Neijhbourl Church Rev1lah5al Twsl ILI)ve chrtIn85) 185,834 87.OBS 193,834 87.085 CHARrrABLE ACTivmES COSTS Granl fijndvw of Support (ts Isee nole 71 (see nole 61 Costs Totals ONEIAwaken Event ConferenrA Gener 157.379 16.505 143278 157,379 16.505 3S5,793 187.328 25.187 317.162 187.328 25,187 529,677 Page 11
MINISTRY TEAM NOTES TO ThE FINANCIAL STATEMENTS-¢ontin FOR THE YEAR ENDE 31 DECEM8 GRANTS PAYABLE 31.12.21 31.12.20 General 187.328 88.023 Th8 total grants paKI to instthMKJns tluring the yearwas as ffkn.. 31.12.21 31.12.20 Betel Links In¢ernats)nal The Message Twst 5,000 The follc¥Mng grants wer8 pabj to InStlIS wthrthe Love ywr nw9htxu pn¥"ect Feed the Hung¥y Ikon Church Al¢ve Group New Life Sleaford Famworth Baptist Church Acts Trust Springs Churth Cai%1 el Rasen New Life Churth Lrfe Church Homcastle Hope House Church Aosaic Church Lrfe Destiny Church Oaks Community Churth Spa View Cornmunity Church Be¥9y Cornrnunity Church 52,550 5,818 24,668 63,573 18,907 19,972 250 250 10S 200 250 100 185 250 250 9,700 4,467 13,959 33.014 8.643 4.240 187 SUPPORT COSTS cosls Totals General 20.818 4,369 25,187 NET INCOMEI{EXPENDtruREI Net Ince/lexpendrtrey is stated afterTn{cre(I"n9}". 31.12.21 31.12.20 Atsdilors. remuneration Audrtors, rernurratiOn lor Thrjn audit Depreciation- owned assets Defiut on disposal ol fixed assets 1.3tKI 2.550 1,325 291 1.300 2.200 1.258 Pa98 12
GROUND LEVEL MINISTRY TEAM NOTE THE FINANCIAL STA THE YEAR ENDE 31 MENTS- continu EMBER 2021 TRUSTEES. REMUNERATION AND BENERTS There We no trustees. mneral or other befil9 fr)r the year eThJed 31 December 2021 nor for year ended 31 Dember 2020. Trustees. •xpgn There wefè no trustees. expe9 pJ for the yew erthd 31 De¢gmb8r 2021 nDr k)r Ihe year ended 31 Oecember 2020. 10. STAFF COSTS The aver4e rnonthty number Ofe[ye8S during Ihe year wa5 as fdkn¥s'. 31.12.21 31.12.20 Charilaue Athibes Adm No eMayeeS receNed eumen1S in esS of£60.0. During the year defined contribution perIn costs were pwd f¢y 8 ery)byee5 IX)20- 41. Fees itlusive of travel exper1ses.ldei1 in wages. were pa to cneCted tlwrd parties éuring the year of £41.38912020- £34,597) in retation to T¢am leader work LI nnagt woth at 9round Sevel. ArnolS wEre wd to key mana9errent of Ernployeis nati insuranc• thJr¥)g the ygar of £86,788 12020- £66,046). 11. COMPARATIVES FOR THE STATEMENT OF FW4ANCIAL ACTIVFnES un$11thd R&stiietod funds lunds Total funds INCOME AND ENDOWMENTS FROM Ormalions and Wies 210.442 210,442 Charftable activiti•s ONEIAwaken Event Confer8ncin9 General 8,26B 14,067 89.067 14,(7 1,982 87.085 knv8Stment inc(me Olher rw7)e 2,331 23.676 2.331 23,676 Total 260,766 87,085 347,851 EXPENDITURE ON Charitabl¢ a¢tlvlties ONEIAwaken Event Confere¥4ng G)eral 29.567 17.617 198.288 29.567 17.617 272.311 74.023 Total 24S.472 74.023 319.495 INCOME 15294 13,C62 28,356 RECONCIUATION OF FUNDS Total funds brought lord 172,330 172.330 Page 13
ND LEVÉL MINI RY TEAM S TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 OECEMBER 2021 11. COMPARATIVES FOR THE STATEIIJENT OF FINANCIAL ACTwmES- ¢ontlnu•d UnrestrKted Restiicted lund5 Tolal funds TOTAL FUNDS CARRIED FORWARD 187.624 13.062 200.686 12. TRUSTEE INOEMNtrY INSURANCE The company has paid £519 12020 - £5361 for in>Jarts in resp8¢1 of TwsteeslDirectNs' W)ilities Curred in connoclion vlih the discharg• 011hrulJ8S. 13. TANGIBLE FIXED ASSETS Plant and rnachinery COST At 1 Januwy 2021 Addltions Di5POsals 15.715 500 15.7921 At 31 December 2021 10.423 DEPRECIATION At 1 January 2021 Charge for year Elminaled L)) diswsal 10,388 1.325 15.5011 At 31 Dember 2021 6,212 NET BOOK VALUE At 31 December 2021 4.211 At 31 December 2020 5.327 14. STOCKS 31.12.21 31.12.20 Sio¢ks 8.186 12,018 Is. DEBTORS: AMOUNTS FALLWG DUE hThlN ONE YEAR 31.12.21 31.12.20 Olhertjebtors Tax VAT 13,081 3,242 3B.388 583 16.323 38.971 P4e 14
UNDL INISTRY NOTES TO THE FINANCIAL STATEMENTS- contln FOR THE YEAR ENDED 1 DECEMBER 2021 16. GREOttORS: AMOUNTS FALUNG DUE WTHIN OME YEAR 31.12.21 31.12.20 VAT AcLyuals delerred e0r 471 35.937 242.647 36.408 242,647 Indudgd in other creditlms is dekned ir£Te of £10.281 12020 t150,39Jl for trainirvj Inrne and ONEIAwaken tickets paid in athae relab.rg to servw afj ntS provK1ed in 2023. 2022. 17. LEASING AGREEMENTS kna58 payments under nOnelable OFefab"rKJ kases lal due as fOLs.. 31.1121 31.12.20 Wilhin one year Behveen cfie and fve y 29,512 58,054 15.012 29.566 87,566 44.578 18. MOVEMENT IN FUNDS Net moVen¢ in fiJThJs At 31.12.21 At1.1.21 Unrestricled funds General And 187.624 {59.5791 128.045 Restricted funds Restrcled 13.062 110.0021 3,060 TOTAL FUNDS 2C.686 169.5811 131,105 Nel moveTrt in lunds. inthJded Ni Ihe above we as fth.. InMirj Resourc8S 8xpend8d Movement in funds Unrestrlcied funds General lund 2e6.262 1325.841) 159.5791 Restrl¢tsd fvnds Reslrided 193.834 1203.836 110.0021 TOYAL FUNr)s 1529.6771 169.5811 Page 15
GROUND LEVEL MINISTrY TEAM NOTES TO THE FINANCIAL STATEMENTS . contin FOR THE YEAR EfvIDE0 31 DECEMBER 2021 MOVEMENT IN FUNDS- conllnued Cornparativ•s for movement In fvnds Net movement funds At1.1.20 31.12.20 Unrestricted fvnds General fvnd 172,330 15,294 187,624 R95tricted funds Restred 13,062 13,062 TOTAL FUNDS 172,330 28.356 200,686 Comparative net rrK•I11 in funds. vwKfe(l in the at#)ve we as fokws: IrwmY¥J Resources expended Moverrnt in funds Unr•sirkted funds General fijnd 260.766 1245.4721 15.294 R•stricted funds Reslrtied 87.085 174,0231 13,C62 TOTAL FUNDS 347,851 1319.4951 28,356 A current year 12 montfTrs and year 12 months FJsitrJ) is as fOltr.. Net rnovefflenl futs Al 31.12.21 At 1.1.20 Unre51rlcted lund$ General fund 172,330 144,28SI 128,045 Restricted lunds Restricted 3.060 TOTAL FUNDS 172.330 141,2251 131.105 A current year 12 TrM)nths and year 12 coMbwl nel in Jnds, inL*Jd8d in the above are as lolbws.. Ir¢ryritng Resources Movemenl expended in fuThJs Unrestri¢tsd fvnds General lu 527.028 {571.3131 144.2851 R85tricted fvnds Restricted 280.919 1277,859 3,060 TOTAL FUNDS 807.947 1849,1721 141.2251 Pa 16
UND MINI NO TO THE FIN CIAL MENTS . ron FOR THE YEAR ENDED 31 DECEMBER 2021 18. MOVEMENT IN FUNOS- ¢onllnu•d A grant was Ned frthn the Church RelisabOTh trust ILove your ngighb(MJrl durin9 the year to assist with Ihe response lo the needs of the mosl and marginab.sed peok4e affected by tho COVID.19 ui5i$ Wthin comtnunrts in Ervjland. A 50cond grant was rec8A18d from Ihe Chwch ReISab0 trust to match fuThl knal wc¥e£ts as part of the Love Christmas Inits"ative. to support Ihe wst vuknerable arKI tsL4ated at Christrnas. 19. EMPLOYEE BENEFtr OBLIGATIONS The charity makes conlributions for al of its emoYeeS into of fv¥o defined contributi¢J) schemes. The amount ¢haÉged lo Ihe stament or Financial Activilies during Ihe year was £3.753 12020 - £4.442 1. There were no pensk)n amounts $Thing atthe 31st December 2021. RELATEO PARTY DISCLOSURES Totsl donations Irom Trustees durirKJ the year •nOted to £3,262120Xk £2.4) chjded in wages aThLI nab.onal irtsuranc during Ihe year were arunIs totaling £13.354 12020- £12.8161 paid tts Steph Sargent daugNer of Trustee D.Jw lor empwwnl sqwvic8S. 21. FUNDS HELD AS AGENT As al the 31st Oecernber 2021 Ground Level hekj £1.279 12020 £8,437) on behal of Ihe PFI n¢fvth. Tlis 15 not part of reserves or incljded as part ol bank or cash within Ihe finarK4al statentS. Page 17