| Page | |
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| Trustees | I |
| Reference andadministrative detailsoftheGharity andadvisers | 2 |
| Trustees'report | 3 |
| lndependent auditoy'sreport | 11 |
| Group Statementoffinancialactivities | l5 |
| Gharity Statementoffinancial activities | l6 |
| Balancesheet | 17 |
| GroupCashflowstatement | l8 |
| Notesto the financial statements | t9 |
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North England Conference of the Seventh-day Adven�sts Year Ending 31st December 2022
TRUSTEES' REPORT
STRUCTURE, GOVERNANCE, AND MANAGEMENT OF THE CHARITY
Cons�tu�on
The cons�tu�on of the North England Conference of the Seventh-day Adven�st Charity is periodically reviewed, and any changes are presented to the Charity's general assembly (session) for adop�on. The next mee�ng is scheduled for September 2024.
Method of Appointment or Elec�on of Trustees
The management of the Charity is overseen by the Trustees, who are elected and co-opted according to the terms of the cons�tu�on. Trustees, cons�tu�ng the Execu�ve Commi�ee, are elected/re-elected every four years at the Session by delegates represen�ng various church congrega�ons in the region. The Administra�ve Officers (President, Execu�ve Secretary, and Treasurer) are also elected at the Session and hold ex-officio posi�ons on the Execu�ve Commi�ee. Between Sessions, the Trustees, through the Execu�ve Commi�ee, make significant decisions regarding the Charity's ac�vi�es. Trustees' remunera�on and expense levels are determined by the Execu�ve Commi�ee, and no Trustee receives emoluments exceeding £60,000 for both the current and previous year.
Policies Adopted for the Induc�on and Training of Trustees
New trustees at the North England Conference receive a comprehensive set of resources, including electronic copies of the Charity's key documents, such as its cons�tu�on, Policy Book and minutes from execu�ve commi�ee mee�ngs. They also receive important materials from the Charity Commission, including "The essen�al trustee - what you need to know, what you need to do," and regular Charity Commission Newsle�ers. Trustees are further kept informed through bulle�ns from the Churches Legisla�ve Advisory Service. The primary induc�on for new trustees occurs at the start of each new term, the last being in November 2021 at the De Vere Staverton Park Conference Centre, with ongoing support provided throughout their term.
Organiza�onal Structure and Decision Making
The Trustees convene approximately every two months to formulate the Charity's strategy. Day-to-day opera�ons are managed by the three administra�ve officers on behalf of the Trustees. The North England Conference of the Seventh-day Adven�st Church serves as the administra�ve body for the Church in the Midlands, Northern England, and the Isle of Man.
Related Organiza�ons
The Charity maintains rela�onships with the following cons�tuted bodies of the Seventh-day Adven�st Church in Great Britain:
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Bri�sh Union Conference of Seventh-day Adven�sts, with which the Charity is affiliated.
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Seventh-day Adven�st Associa�on Ltd, a company controlled by the Bri�sh Union Conference of Seventh-day Adven�sts, holding the Charity's land and property in trust.
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Stanborough Press Ltd (Publishers)
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- Adven�st Development and Relief Agency (ADRA)
Risk Management
The Trustees diligently manage the significant risks to which the Charity is exposed, par�cularly those related to opera�ons and finances. Efforts are con�nually directed toward mi�ga�ng these risks through the development and implementa�on of effec�ve systems and procedures.
Repor�ng Serious Incidents
The Trustees con�nue in evalua�ng the significant risks that the Charity may encounter, specifically concerning its opera�ons and financial aspects. They are confident that effec�ve measures have been implemented to minimize exposure to these major risks. Addi�onally, they have ensured that no significant incidents went unreported to the Charity Commission. No incidents were reported to the Charity Commission for the repor�ng period.
Safeguarding
The Charity engages in ac�vi�es involving children and vulnerable individuals through local congrega�ons and the Youth, Family, and Children's Ministries departments. Comprehensive safeguarding policies are in place, including procedures for DBS disclosure applica�ons for individuals working with children and vulnerable adults.
OBJECTIVES, ACTIVITIES, AND PUBLIC BENEFIT
Principal Objec�ve and Suppor�ng Objec�ve
The core objec�ve of the Charity is to promote the Chris�an religion. This is supported by objec�ves including:
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Cul�vate a strong evangelis�c vision in all ins�tu�ons and local congrega�ons.
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Establish and maintain an effec�ve pastoral team to advance the Church's mission.
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Foster diverse and inclusive faith communi�es that are a�uned to the unique needs of their local neighbourhoods.
Specialized Ac�vi�es
In addi�on to its primary objec�ve, the Charity engages in specialized ac�vi�es such as opera�ng a private primary school, organizing summer camps for children, youths, and families, and suppor�ng worldwide denomina�onal ac�vi�es.
The Trustees confirm adherence to the Charity Commission's General Guidance on public benefit. The Charity's ac�vi�es contribute to:
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Good ci�zenship
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Healthy communi�es
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Relief of poverty
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Advancement of educa�on
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Promo�on of good paren�ng
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GRANT MAKING POLICIES
The Charity operates a fund-sharing policy with the Bri�sh Union Conference of Seventh-day Adven�sts, alloca�ng a propor�on of received funds for use both within the Bri�sh Union and interna�onally. Grants are provided to local congrega�ons based on recovered Gi� Aid and approved special needs.
ACHIEVEMENTS AND PERFORMANCE
During 2022, the Charity experienced growth in membership, registering a total of 11,999 individuals through bap�sm, profession of faith, and membership transfers. The net growth for the year was 214 members. The ac�vi�es of the Seventh-day Adven�st Church in the North of England take place in 107 churches and 38 companies. These ac�vi�es encompass family worship sessions held weekly, inclusive Bible study classes catering to all age groups from infants to adults, prayer mee�ngs, as well as Adventurer, Pathfinder, and senior ci�zen clubs. Moreover, the centres host health awareness events and programs designed to provide support to families, with the extent of these ac�vi�es varying depending on the size and resources available within the local congrega�on.
The North England Conference is diligently monitoring the progress of its strategic goals through a comprehensive Strategic Plan. Among the key indicators, we are projec�ng a targeted 5% increase in �the and offerings, which will play a pivotal role in sustaining and advancing our mission.
The Mission Focus of the Charity is divided in three main areas:
Worship - Seventh-day Adven�sts were raised by God to call all people to glorify Him. The great controversy between good and evil, and final events in earth's history revolve around who is worthy of our devo�on. Adven�sts are to demonstrate worship to God in spirit and in truth. We need to raise the bar on worship excellence. Evangelism - Seventh-day Adven�sts exist to share the Good News of salva�on, and of Jesus' second coming to every na�on, kindred, and tongue. Every person within our geographical territory needs to hear
about Jesus and be given an opportunity of accep�ng and serving Him.
Discipleship - Seventh-day Adven�sts need to move from being informa�on-orientated to transforma�onal, by making disciples who make other disciples. Each of us should be mobilised to make disciples of Jesus. A culture of learning and educa�on is required as we work alongside the Spirit of God to transform lives.
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Furthermore, our seven strategic goals are accompanied by key performance indicators (KPIs) that provide essen�al guidance for resource alloca�on and investment adjustments. These KPIs serve as vital compass points, enabling us to make informed decisions to op�mize our impact and be�er serve the communi�es we are dedicated to. Through this rigorous measurement and evalua�on process, the Charity is commi�ed to achieving not only its goals but also ensuring the responsible stewardship of its resources in pursuit of its mission.
GOING CONCERN
A�er due considera�on, the Trustees have a reasonable expecta�on that the Charity possesses adequate resources to sustain opera�onal ac�vi�es in the foreseeable future. Therefore, the going concern basis con�nues to be adopted in preparing the financial statements.
REVIEW OF ACTIVITIES
Congrega�onal Ac�vi�es:
Local churches are vibrant hubs of ac�vity, fostering a sense of spiritual community and outreach. Within these churches, a rich tapestry of ac�vi�es is woven to promote religion and contribute to the well-being of both their congrega�ons and the broader community.
At the core of these ac�vi�es are the weekly worship services, where congregants gather to worship, reflect, and strengthen their faith. These services serve as a vital spiritual anchor, providing an opportunity for communal connec�on and growth.
In addi�on to worship, churches host prayer mee�ngs, crea�ng sanctuaries of solace where individuals can seek divine guidance, offer supplica�ons, and find solace in the power of prayer. These gatherings foster spiritual communion and provide a space for introspec�on and renewal.
Beyond these founda�onal prac�ces, local churches are engines of outreach and engagement. Programs encompass dynamic preaching and evangelism efforts, where the message of faith is shared with passion and convic�on, reaching both the faithful and those seeking spiritual meaning.
Furthermore, local churches are ac�ve par�cipants in community projects aimed at improving the well-being of their neighbourhoods. These projects span a wide spectrum, including health educa�on ini�a�ves that empower individuals to lead healthier lives. Mental health programs offer support, understanding, and resources to address the cri�cal issue of mental well-being.
Paren�ng programs provide valuable guidance and resources to families, helping them navigate the challenges of raising children in today's world. Life skills development ini�a�ves equip individuals with the tools they need to thrive in various aspects of life, from financial literacy to personal growth.
Through these mul�faceted ac�vi�es, local churches not only nurture the spiritual journey of their members, but also extend a hand of compassion and support to the broader
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community. They exemplify the core values of faith, service, and community, embodying the essence of their religious mission.
Departmental Ac�vi�es:
The North England Conference is implemen�ng its mission and strategy through a dedicated array of departments, each overseeing specific ministries. These departments serve as the bedrock for realising our vision within the diverse facets of our organisa�on:
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Youth and Teens: Inspiring and nurturing the spiritual growth of the young genera�on, ensuring they are ac�ve par�cipants in our faith community.
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Evangelism: Focused on spreading the message of Christ and engaging with communi�es to foster a deeper understanding of our faith.
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Children: Providing a nurturing environment where children can grow in their faith and experience the love of Christ.
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Family Life: Strengthening family bonds and promo�ng values that enrich family life within our community.
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Stewardship: Encouraging responsible management of resources and talents to support the Church's mission.
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Health: Promo�ng physical and spiritual well-being within our congrega�on and the broader community.
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Community Services: Extending a helping hand to those in need and making a posi�ve impact on the communi�es we serve.
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Sabbath School: Facilita�ng Bible study and spiritual growth through interac�ve and engaging Sabbath School classes.
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Pathfinders: Guiding young people in their journey to become responsible, caring ci�zens and ac�ve members of their faith community.
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Publishing: Dissemina�ng literature and materials that spread the message of faith and hope.
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Media and Communica�ons: U�lizing various media channels to connect, inform, and inspire our congrega�on and beyond.
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Women's and Men's Ministries: Providing opportuni�es for spiritual growth, service, and fellowship within gender-specific contexts.
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Prison Ministries: Offering spiritual support and hope to individuals within correc�onal facili�es.
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Prayer: Fostering a culture of prayer and spiritual connec�on throughout our community.
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- Music Ministries: Enhancing worship experiences and spiritual expression through music.
Each of these departments plays a crucial role in ensuring that Charity’s mission and strategy are enriching the lives of our members and making a posi�ve impact on the broader community. Together, they form a unified force dedicated to the advancement of our shared vision.
2022 Ac�vi�es and Programmes
Health and Wellness Ini�a�ves:
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Par�cipa�on in the Commonwealth Games Health Expo in Birmingham to promote health awareness.
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Implementa�on of Diabetes Reversal and Journey to Wholeness programs.
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Emphasis on health educa�on and awareness.
Social Outreach:
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Opera�on of a Social Supermarket and Food Banks to support those in need.
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Organising Soup Kitchen services for the less fortunate.
Community Support:
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Offering Bereavement Care groups, providing support during challenging �mes.
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U�liza�on of Bri�sh Sign Language (BSL) during major Charity events for inclusivity.
Training and Educa�on:
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Conduc�ng Training Days on various topics, including Coming-of-Age Service and Paren�ng Skills.
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Implementa�on of programs like Smart Love and Junior Camp aimed at skill development.
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Hos�ng Training Retreats for Personal Ministries, Sabbath School, and Online Evangelism.
Spiritual Development:
- Facilita�ng Days of prayer and prayer retreats to foster spiritual growth and reflec�on.
Community Engagement:
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Ac�vely involving with local communi�es through outreach programs.
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Collabora�on on ini�a�ves promo�ng well-being and community development.
The ac�vi�es men�oned under these categories reflect the diverse and impac�ul work carried out by the Charity in alignment with its mission.
In addi�on to the departmental ac�vi�es, it's worth no�ng the following key events:
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Chris�an Home and Marriage Week in February 2022, which focused on strengthening families.
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Family Camp 2022 in North Wales with the theme "Shine Your Light."
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Sabbath School Officer’s Training, SS Level 1 Teacher Training, and Sabbath School Emphasis Days.
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A wide range of Youth Department ac�vi�es, including training, fellowship events, and camps.
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-
Men’s Ministries' ini�a�ves addressing men's health and well-being.
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Women’s Ministries programs promo�ng empowerment and spiritual growth.
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Pathfinders Department's efforts in training and community impact.
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Teens Department events promo�ng prac�cal and spiritual decision-making.
In summary, the North England Conference con�nues to make a significant impact through its departmental ac�vi�es and events, furthering its mission to serve the community and promote spiritual growth.
Worship Services
Following pandemic-related challenges, all 145 churches have successfully resumed inperson worship services on a weekly basis.
Financial Review
The Charity relies on the financial support of its membership, which contributed over £9 million in �thes, dona�ons, and offerings. These funds were allocated to various opera�onal needs, including staff salaries, evangelis�c endeavours, humanitarian work, educa�on, re�rement benefits, and governance. The year-end net income was £7.9 million a�er �the sharing and investment income. A net surplus of £1.97 million was achieved during the year.
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North England Conference of Seventh-day Adventist Trustees Report for the year ended 31 December 2022
Trustees’ Responsibilities
The trustees (who are also directors of North England Conference of Seventh-day Adventists 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 required trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and the group and of the outgoing resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material
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prepare the financial statements on the going concern basis unless it is inappropriate to
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT OF DISCLOSURE TO AUDITORS
The Trustees have ensured that the charity's auditors are aware of all relevant audit information. Adequate steps have been taken by the Trustees to establish their awareness of audit-related matters.
Approved by the Trustees of the North England Conference of Seventh-day Adventists
Signed on their behalf:
Emanuel Bran
Date:1 6 October 2023
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16/10/2023
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North England Conference of Seventh-day Adventists
Notes to the Financial Statements
For the year ended 31 December 2022
Accounts in respect of Charitable funds donated by members of the local congregation and administered by local funds treasurers have always been prepared and presented annually to the local congregation. There has also long been in place a program for Independent Examination of those local funds by the Conference or Mission.
1.12 Financial instruments
a. Cash and cash equivalents
Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.
b. Debtors and creditors
Debtors and creditors receivable or payable within one year of the reporting date are carried at their at transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.
1.13 Critical accounting estimates and judgments
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements:
The Charity makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors,Trustees consider factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.
The annual depreciation charge for fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 14 for the carrying amount of the property, plant and equipment.
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North England Conference of Seventh-day Adventists
Notes to the Financial Statements For the year ended 31 December 2022
| 3 Incoming Resources from charitable activities Group Church Ministry Education Total Charitable Income Charity Church Ministry Total Charitable Income 4 Investment Income Group Return on local cash Charity Return on local cash 5 Other Incoming Resources Group Gain on sale of assets Other income Total Other Income Charity Other income Total Other Income |
Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ 309,434 309,434 122,374 122,374 - 147,281 147,281 309,434 - 309,434 269,654 - 269,655 207,632 207,632 145,147 145,147 207,632 - 207,632 145,147 - 145,147 Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ 5,218 - 5,218 2,247 - 2,247 5,218 - 5,218 2,247 - 2,247 5,192 - 5,192 2,151 - 2,151 5,192 - 5,192 2,151 - 2,151 Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds £ £ £ £ £ £ - - - (617) - (617) - - - 2,932 - 2,932 - - - 2,315 - 2,315 - - - 2,932 - 2,932 - - - 2,932 - 2,932 2022 2021 2022 2021 2022 2021 |
|---|---|
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| Total Charitable Expenditure | Retirement responsibilities | Objectives in other geagraphical areas | Education | Church Ministry | Charity | Total Charitable Expenditure | Retirement responsibilities | Objectives in other geographical areas | Education | Church Ministry | Group | Summary by fund type | Expenditure by Charitable Activity | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 7,987,387 1,371,664 9,359,051 |
785,797 - 785,797 |
1,405,560 338,910 1,744,470 |
227,995 227,995 |
5,568,035 1,032,754 6,600,789 |
8,140,345 1,376,119 9,516,464 |
785,797 785,797 |
1,405,560 338,910 1,744,470 |
380,951 4,455 385,406 |
5,568,037 1,032,754 6,600,791 |
£ £ £ |
Funds Funds Funds |
Unrestricted Restricted Total |
2022 | For the year ended 31 December 2022 | Notes to the Financial Statements | ||
| 7,165,440 | 693,984 | 1,526,767 | 251,546 | 4,693,143 | 7,321,425 | 693,984 | 1,526,767 | 402,579 | 4,698,095 | £ | Funds | Unrestricted | |||||
| 1,182,507 | - | 271,455 | - | 911,052 | 1,191,309 | - | 271,455 | 8,802 | 911,052 | £ | Funds | Restricted | 2021 | ||||
| 8,347,947 | 693,984 | 1,798,222 | 251,546 | 5,604,195 | 8,512,734 | 693,984 | 1,798,222 | 411,381 | 5,609,196 | £ | Funds | Total |
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| Other expenses | Trustee expenses | Audit costs | 10 Governance costs | Total Grants | Total Institutional Grants | Retirement Fund | Other grants to Church Entities | British Union Conference | General Conference of Seventh-day Adventists | Newbold College | Primary schools | Name of Institution / grant | Name of Institution / grant | Grants to institutions | Charity - Education Grants & Support | Group - Education Grants & Support | Grants to individuals | 9 Analysis of grants |
|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 59,245 | 6,018 | 764 | 52,463 | Group £ 2022 |
3,257,972 | 3,221,173 | Past pension deficit 785,797 |
General Operations 569,710 |
General Operations 1,184,475 |
General Operations 559,995 |
Educational Need 62,864 |
Educational Need 58,332 |
Grant description £ |
Group 2022 |
20 | 20 | Beneficiaries | Number of | 2022 | For the year ended 31 December 2022 | Notes to the Financial Statements | ||||
| 59,245 | 6,018 | 764 | 52,463 | Charity £ |
3,327,972 | 3,291,173 | 785,797 | 569,710 | 1,184,475 | 559,995 | 62,864 | 128,332 | £ | Charity | 36,799 | 36,799 | £ | Total | |||||||
| 164,228 | 122,830 | 1,224 | 40,174 | Group £ 2021 |
2,678,752 | 2,351,264 | 611,244 | 96,080 | 977,991 | 604,825 | 61,124 | - | £ | Group 2021 |
21 | 21 | Beneficiaries | Number of | 2021 | ||||||
| 164,228 | 122,830 | 1,224 | 40,174 | Charity £ |
2,453,412 | 2,411,264 | 611,244 | 96,080 | 977,991 | 604,825 | 61,124 | 60,000 | £ | Charity | 42,148 | 42,148 | £ | Total |
North England Conference of Seventh-day Adventists
Notes to the Financial Statements
For the year ended 31 December 2022
| 11 | Net resources expended | Total | Total |
|---|---|---|---|
| 2022 | 2021 | ||
| This is stated after charging: | £ | £ | |
| Depreciation of tangible fixed assets: | 198,285 | 200,356 | |
| Reimbursement of expenses to trustees | |||
| (2022 - six trustees: 2021 - six trustees) | 2,962 | 1,044 | |
| Fees payable to the charity's auditor | |||
| for the audit of the annual accounts | 52,463 | 40,174 | |
| 12 | Staff Costs | Total | Total |
| Staff costs were as follows: | 2022 £ |
2021 £ |
|
| Wages and Salaries | 2,755,467 | 2,627,770 | |
| Social Security Costs | 289,602 | 259,381 | |
| Other pension Costs | 450,825 | 437,119 | |
| 3,495,894 | 3,324,270 | ||
| The average number of employees during the year | 2022 | 2021 | |
| in the following categories were: | no | no | |
| Charitable activities | 74 | 75 | |
| Support activities | 11 | 11 | |
| Management and administration | 3 | 3 | |
| 88 | 89 | ||
| No one received remuneration amounting to more than £60,000 | during the year | (2021: None) | |
| 13 | Trustees' transactions | 2022 | 2021 |
| £ | £ | ||
| Emoluments paid to six employed trustees (2021: six trustees) | |||
| Key management | 134,672 | 88,035 | |
| Other trustees | 111,073 | 48,424 | |
| During the year retirement benefits were accruing to | |||
| five trustees in respect of pension schemes (2021: five) | |||
| Amounts due by trustees at 31 December | |||
| Key management | 6,050 | 3,061 | |
| Other trustees | - | - |
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North England Conference of Seventh-day Adventists
Notes to the Financial Statements For the year ended 31 December 2022
23 Related party transactions
The charity is affiliated to the British Union Conference of Seventh-day Adventists (a registered charity), Stanborough Park, Garston Watford, herts, WD25 9JZ, and with which the charity has a tithe-sharing agreement.
| Tithe-sharing grants received Other Grants Received Tithe-sharing grants made Tithe-sharing for Pension Deficit Amounts due to charity < 1 year Amounts due by charity < 1 year Loans due by charity < 1 year Loans due by charity > 1 year 24 Other related entities Seventh-day Adventist Association Ltd Garston, Watford, Hertfordshire |
British Union Conference £ 51,000 45,603 1,184,475 785,797 221,212 - 50,831 113,638 Country Charity No. 209780 Company No. 89953 |
Total Total 2022 2021 £ £ 51,000 51,000 - 19,950 1,184,475 110,375 785,797 693,984 221,212 - - 74,010 50,831 64,787 113,638 169,957 Description Titular holder of property (Trustees are appointed by BUC executive committee) |
Total 2021 £ 51,000 19,950 110,375 693,984 - 74,010 64,787 169,957 |
|---|---|---|---|
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