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2020-12-31-accounts

EVANGELICAL MISSION ASSOCIATION

ALSO KNOWN AS GLOBAL CONNECTIONS

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

CONTENTS CONTENTS
1. Report of The Trustees ............................................................................................................ 3
1.1
Reference and Administrative Details ............................................................................... 3
1.2
Structure, Governance & Management ............................................................................. 4
1.3
Our Aims, Objectives and Activities ................................................................................... 5
1.4
Summary of Main Activities and Performance by Strategic Objective in 2020 ................... 7
1.5
Summary of Achievements and Performance against Operational Plans in 2020 ........... 10
1.6
Financial Review ............................................................................................................. 12
1.7
Future Plans and Activities .............................................................................................. 13
1.8
Responsibilities of The Trustees ..................................................................................... 14
2. Independent Examiner’s Report to The Evangelical Mission Association (“Global
Connections”) ...................................................................................................................... 16
3. Financial Statements ............................................................................................................. 17
3.1. Statement of Financial Activities (Including Income & Expenditure Account) – Year Ending 31
December 2020 ................................................................................................................... 17
3.2. Balance Sheet (As At 31 December 2020) ............................................................................. 18
3.3. Notes To The Financial Statements For The Year Ending 31 December 2020 ...................... 19

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

1. Report of The Trustees

The Trustees have pleasure in presenting their report and accounts for the year ended 31[st] December 2020.

1.1 Reference and Administrative Details

Legal Registration

The Evangelical Mission Association (EMA) is an incorporated charity limited by guarantee, not having share capital. It is registered in England and Wales with company number 3886596 and as a charity with charity number 1081966. It operates under the trading name of Global Connections (GC). The charity also uses Christian Vocations (CV) as a trading name for its vocational activities and has a sub-network in Northern Ireland called the Mission Action Partnership (MAP).

Board of Trustees (also Company Directors)

The following individuals have served as Trustees during the year and to the date of this report:

Mr Andy Dipper Dr Peter Rowan Mr Alan Tower Mr Gary Sloan Ms Deborah Kong (Treasurer) Ms Ruth Whitaker Ms Jenny Brown Mrs Laura Treneer Mrs Caroline Millar Mr Eddie Arthur (from Oct 2020) Trustee XX – Trustee with Dispensation

Council

The following individuals, together with the Trustees, served as Council members during 2020:

Abi Willetts Gordon Darragh Mark Pickett Andrew Hill Gordon Scoble Michael Prest Brian Wakelin Gordon Temple Natasha Rayan Cindy Crossley Harvey Kwiyani Paul Bailie Claire Franks Henry Lu Paul Cooke Connie Yu Iván Neira Peter Brierley Dan Yarnell James Poole Peter Cockrell David Baldwin John McLernon Peter Oyugi David Cook Jonathan Halsey Ray Porter Derek Copley Kevin Wren Robert Scott Edward Issitt Leigh Goodwin Siew H Ong Evan Winter Lesley Cheesman Steve Smith Girma Bishaw Louisa Evans

Company Secretary during 2020

Mr Andy Law

Officers

Honorary President: Rev Stanley Davies Chairman of Board: Mr Andy Dipper Hon Treasurer: Ms Deborah Kong

Team Leader in 2020

Mr Andy Law

Chief Executive Officer

John Baxter-Brown (left October 2020)

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

Registered Office

Caswell Road, Leamington Spa, CV31 1QD

Correspondence Address

Caswell Road, Leamington Spa, CV31 1QD

Independent Examiner

Paul Holland (FCMA), Bumble Cottage, Bailrigg Lane, Lancaster, LA1 4XP

Bankers

  1. Santander, Bridle Road, BOOTLE G1R 0AA

  2. Barclays Bank plc, 29 Borough High Street, LONDON SE1 1LY

  3. Kingdom Bank, Ruddington Fields Business Park, Mere Way, RUDDINGTON NG11 6JS

1.2 Structure, Governance & Management

1.2.1 Constitution of the Charity and Status

The Evangelical Mission Association (EMA) is an incorporated charity limited by guarantee, not having share capital. It is registered in England and Wales with company number 3886596 and as a charity with charity number 1081966. The company is governed by revised Articles of Association which were adopted on 30[th] November 2011. It operates under the trading name of Global Connections (GC). It is referred to by this name throughout the report. The charity also uses Christian Vocations (CV) as a trading name for its vocational activities and the Northern Ireland Office is now called Mission Action Partnership (MAP). The Directors of the company are the trustees for the purposes of the Charities Act. The charity is registered with HMRC, reference XN77672.

The voting membership of the charity is its Council with elections taking place at company meetings following a nomination process agreed by the Council. The Council is representative of the network with the proportions agreed by the Council. The network has a number of non-voting categories which includes network members, network associates and individual associates. The basis for the different categories of the network is set out in the Articles of Association. The Council which served during 2020 is listed on page 1. The term of office is three years and each Council member is eligible to serve for three terms. The Council’s role is to approve the overall vision, mission and values for the network and debate significant policy and missiological issues. The Council elects the Board of Trustees in accordance with the Articles of Association. The Council met twice during 2020.

1.2.2 The Board

The Board of Trustees, who held office during 2020, are listed on page 1. For the duration of 2020 there were nine Trustees until the AGM in October 2020 when two more were elected to the Board. For the period May 2020 to October 2020 (at the AGM) there were two co-opts to the Board of Trustees both of whom were fully elected at the AGM. All Trustees have received the Charity Commission’s publications ‘The Essential Trustee’, ‘Charities and Fundraising’ and ‘Risk Framework’. The term of office is three years and each Trustee is eligible to serve for three terms.

None of the Trustees had any financial interest in any transaction or arrangement with the Charity (other than as a Trustee for the charity or as a donor to the charity or as a staff member of a network member) during the period covered by this report. No Trustee receives any form of remuneration, other than the reimbursement of expenses. Any such expenses are listed in the notes to the Financial Statements.

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Report of the Trustees for the Period Ended 31 December 2020

1.2.3 Board meetings and organisation of the charity

The operations of the charity are conducted in accordance with the Articles of Association. All the Trustees are active in the running of the charity and there is a clear set of roles and responsibilities for Trustees and staff. The Trustees met eight times during the year, as well as participating in Council meetings and other network events. The Board are supported by an advisory committee on finance (including monitoring the pension and affinity schemes).

The Trustees approve and monitor the charity’s strategic objectives and retain oversight on the allocation of funding for activities, which are approved within the limits of its financial resources. Legal advice is sought when necessary.

A register of Trustees’ interests is held to ensure that there are no conflicts of interest. This is updated annually. Related party issues are fully declared in the financial statements. The Trustees abide by a clear conflict of interests policy which states that any Trustee with a potential conflict of interest is asked to leave the room and takes no part in the debate or decision. The trustees have reviewed and state that there is no Person of Significant Control.

1.2.4 Risk Management

Risks to the continued operation of the charity are monitored and formally reviewed by the Trustees at their meetings. This process seeks to identify all risks to which the charity is exposed, especially seeking to identify all the major risks to ensure that all appropriate mitigations are in place. The Trustees are satisfied that adequate contingency plans, appropriate to an organisation of its size, are in place to reduce the consequences of such risks. The charity maintains a register of the principal identified risks and this is maintained as a working document. Internal risks are minimised by the implementation of control procedures. External risks are minimised by regular monitoring of the external environment covering charity regulation and world mission issues.

1.3 Our Aims, Objectives and Activities

Our Purpose

Our charity’s purpose is to maintain, advance and promote the Christian faith throughout the world by such means as the Trustees shall think fit. As a membership network, Global Connections has always sought to do this through strengthening and improving the practice of the network members and the UK church in relation to world mission activities, and by the provision of resources that bring benefit and help support their missional activities.

Our Aims and Objectives

Although our aims and objectives will remain generally consistent from one year to the next, the means by which these are achieved (i.e. our activities) are reviewed each year. This review process considers what has been achieved in the last 12 months, what benefits have been realised for our members and what lessons can be learned. The review process also helps us ensure our aim, objectives and activities remained focused on our stated purposes.

The focus of our work and activities

The focus of our work continues to be the growth and development of a network of agencies, churches and individuals dedicated to growing God’s Kingdom through mission. Following a review of our strategy in 2019, the charity’s strapline and mission statement were revised, and a new vision statement developed.

Strapline: The UK network for world mission.

Mission Statement: Working and learning together to equip, challenge and inspire UK

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

Christians for cross cultural mission.

Vision Statement: ‘To see Christians, churches and agencies connected for God’s Mission.’

The review also resulted in the creation of six key objectives to replace the seven previously used. In recognition of the changes made within the charity during 2020 (outlined in section 1.5), these keywords were also reviewed towards the end of 2020 to ensure they accurately described the charity’s focus, intention and activity going forward. The new objectives are:

Previous keywords and objectives NEW keywords and objectives
Engage– Promote greater understanding
of global mission issues and trends relating
to strategy, theology and practice.		 Explore– exploring the future of mission
Exchange– Develop and nurture a thriving
community of mutual learning and shared
experience.		 Learn– learning together as a network
Collaborate– Build relationships, develop
partnerships and explore together the
future direction of mission at global and
local levels.		 Connect
–
Building
relationships,
developing partnerships and connecting
with other members
Release – Support Christians to find their
vocation in life.		 Inspire- inspiring UK Christians to explore
opportunities in Christian ministry and
service,locallyandglobally
Equip– Resource and signpost UK
churches and mission agencies on a range
of operational matters.		 No change
Model– Be an exemplar of best practice
within all areas of the organisation.		 No change

The Trustees believe that these new keywords clarify the charity’s objectives and do not represent any fundamental change to the purpose or work of Global Connections, Christian Vocations or MAP.

In completing this review, we have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In accordance with this guidance, the Trustees considered how planned activities will contribute to the agreed aims and objectives.

Who are our charity’s beneficiaries?

As a network organisation, the Trustees consider that the main beneficiaries are organisations and churches involved in mission activities (cross-culturally in the UK and around the world).

The charity aims to deliver events and resources to the network members and more widely, that will assist them in their mission of spreading and demonstrating the Christian message. Non-network members can attend events and use resources where available. The Trustees consider that the public is well served by strengthening and improving the practice of its

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

members and the UK church in relation to mission activities in the UK and overseas, and by the provision of high-quality resources that bring wider public benefit.

1.4 Summary of Main Activities and Performance by Strategic Objective in 2020

The following points will look at specific work carried out against each of the organisational objectives in each strategy area, and will highlight their impact on the network of mission organisations that we represent. As the keywords used to describe the objectives were reviewed at the end of 2020, the following points will be structured on Engage, Exchange, Collaborate, Release, Equip and Model.

The Trustees continue to believe that one of the main ways Global Connections can bring maximum influence throughout the network is by organising forum meetings and events in both informal and formal settings so that members can learn and benefit from each other’s experiences and skills. Most are planned by a steering group drawn from the network and programmes reflect the needs expressed by the network. A few highlights during the year included:

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

how GC or the broader network could support them.

1.4.4 RELEASE - Support Christians to find their vocation in life.

Christian Vocations (CV) is a ministry of Global Connections and this continues to be an alternative trading name for vocational activities. The main activities included:

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Report of the Trustees for the Period Ended 31 December 2020

1.4.6 MODEL - Be an exemplar of best practice within all areas of the organisation.

1.5 Summary of Achievements and Performance against Operational Plans in 2020

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

The principal achievements in 2020 centred on the charity’s response to the Coronavirus pandemic, which the Trustees deem still to be consistent with the aims and objectives of the organisation. It is acknowledged that a number of these achievements concern the operational functioning of the charity. However, it is believed that all of the following will help create a more stable foundation on which the charity can build in the years to come, thereby creating greater benefit to those it aims to serve:

1.5.1 Ensuring the charity’s financial security and viability

As will be detailed in section 1.6, the charity started 2020 forecasting an annual deficit of £20,650. However, the pandemic declared at the start of 2020 and the resulting national lockdown had a significant impact on the charity’s key income streams. Commencement of social distancing regulations meant it was not possible to hold physical gatherings and uncertainty concerning future employment resulted in a dramatic reduction in UK jobs advertising through Christian Vocations. In addition, some of the members yet to pay their annual membership contribution understandably took the decision to ‘watch and wait’. Based on early revisions of the year-end forecast it was clear that a full and comprehensive assessment of its status as a Going Concern was necessary.

Based on the early financial assessments, the Board of Trustees, with the support of the Executive Management, concluded that significant changes must be made to the charity’s business model and financial expenditure to protect future financial security and viability. As a result, the decision was taken to make three substantive posts redundant and two fixed term posts were not renewed. Revisions to existing hours and offers of alternative employment meant that only one member of the team was ultimately made redundant.

Having confirmed the future business model and revisions to the staff team, the Trustees completed a thorough assessment of the charity’s status as a Going Concern. The outcome of the assessment was a declaration by the Trustees that the charity remained a Going Concern at the end of July 2020.

Over the remaining five months of the year, the staff team worked to the revised business model and were gradually able to increase the level of activity against its objectives. Thanks to income from UK jobs and membership contributions that outperformed the revised budget figures, and the government’s Job Retention Scheme grants, together with a marked reduction in expenditure, the charity delivered a deficit of only £561in the year.

1.5.2 Reviewing the strategic focus and direction

To ensure the remaining staff held a clear understanding of the charity’s core functions and activities, they carried out a review of the strategic development programme started the previous year (2019). One of the key objectives to this review being to identify the functions and activities most valued by the charity’s members and consider if and how they could be retained.

This extensive piece of work resulted in key decisions being made concerning which activities to retain and develop, which to modify or transfer to an alternative provider and which to stop. Thanks to the commitment of the staff team, it was determined that most of the activities could be retained. Regrettably, it was also confirmed that a small number of activities could no longer be supported directly by the staff team. This included having a physical presence at national Christian exhibitions, direct involvement in GOfest and several of the charity’s forums.

During the latter part of the year, the staff team worked with key partners and stakeholders to draft and deliver a number of changes to existing agreements and arrangements. The

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

most significant of these being the transfer of ‘rekonnect’ to The Sheiling Trust to protect the future delivery of the rekonnect TCK camps.

1.5.3 Responding to the operational demands and challenges

The charity sector as a whole, came under significant pressure during 2020. Throughout the year, it remained a key objective of the charity to support its members through what proved to be very challenging times.

In the early days of the pandemic this support focused on helping members deal with a wide range of employment law issues. Significant time and effort was also invested into developing a resource hub on the website specifically aimed at providing members with an even wider range of information and resources to help them respond to the crisis.

Throughout the year, the staff team listened to the members and did their utmost to respond to their needs. As a result, the team delivered several webinars and virtual events on the following topics:

While the ability to meet in person was a significant loss to many in 2020, the expanded use of online learning created some significant opportunity and benefits. Virtual meetings using Zoom or Microsoft Teams enabled people who would otherwise have been excluded to engage with the wider network. This engagement of people from every continent across the globe (with the exception of Antarctica) brought new meaning to Global Connections.

The departure of the Chief Executive Officer in October 2020 also created a number of challenges for the remaining staff team. However, the Board of Trustees have supported the staff in continuing to fulfil the charity’s objectives and are working with external specialists to recruit a replacement.

Given the benefits that have been realised during 2020, the charity has committed to continue looking at how this broader inclusion can be retained for the benefit of all its members in the future.

1.6 Financial Review

1.6.1 Financial Results

Total income decreased by 20% from £407,337 to £326,403 although this reduction was mitigated in part through use of the government’s Job Retention Scheme. Total expenditure decreased by 25% from £437,480 to £326,963 in 2020.

The overall 2020 result was a deficit of £561. The continuing operations of the unrestricted (general) fund have been sustained in previous years by the encouraging level of income from jobs advertising and event related income. However, the situation changed in 2020 as a result of the pandemic, resulting in a significant reduction in income from both of these sources. Income from jobs advertising through Christian Vocations was down by £49,050 (53%) less than budget and event related income was £19,250 (60%) less than budget.

The trustees express again their dependence on God and gratitude for His provision of

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Report of the Trustees for the Period Ended 31 December 2020

sufficient funding until now.

Restricted funds activity continues to centre on various mission promotion events organised by the cooperation of member agencies in the GC network and facilitated financially by the GC staff team.

1.6.2 Free Reserves Policy

Free reserves are those unrestricted funds not invested in fixed assets nor designated for specific purposes or otherwise committed. This reserve is a means of protecting the organisation against uncertainty over future income or potential emergency expenditure.

The current Board policy is to hold an upper free reserve limit at or above 2.5 months’ expenditure, plus an amount to cover the cost of closure, the total of which currently equates to £101,000. This is referred to as the ‘Early Warning’ Reserve limit. This signifies the point at which the Board must consider the steps to be taken to prevent further depletion of the reserves, and covers the charity’s minimum contractual liabilities and standard operating costs, whilst providing a buffer for unexpected expenditure or loss of income. In addition to this, it is the Board’s policy to recognise the lower ‘Absolute Free Reserve Limit’ which signifies the point at which a decision to continue trading must be taken.

1.6.3 Going concern

The Trustees regularly review the medium-term financial projections for the charitable company, particularly now following a period of transition of executive leadership and during a pandemic. The Trustees recognise the present challenges and continue to closely monitor and respond as required. Although it is recognised that there continue to be some risks that are beyond the charity’s control, it is the Board’s view that appropriate mitigations are in place and will be monitored on a quarterly basis, or more frequently if appropriate. The charity does not forecast passing below its absolute free reserves limit of £49,000 for at least 12 months from the date of this report. Consequently, the Trustees are satisfied that the company is in adequate financial health and the going concern basis is appropriate for their accounting.

1.6.4 Investment Policy

The Board’s policy is to retain surplus liquid funds in interest bearing accounts, generally up to £85,000 per banking institution, currently using the Santander Deposit Fund and Kingdom Bank.

1.7 Future Plans and Activities

Following discussions with the Board of Trustees, Council and staff, the executive leadership team continue to progress the development of a detailed strategic plan although the focus of the charity’s future plans has been reviewed and updated as a result of the Covid-19 crisis which started in early 2020. The central strategic focus remains the consideration of the future of mission and increasing the income of the organisation to such a level as to protect its future viability. The main plans and activities of the charity in 2021 are a mix of short-term imperatives and on-going delivery of the strategic objectives:

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Report of the Trustees for the Period Ended 31 December 2020

1.8 Responsibilities of The Trustees

The trustees (who are also the directors for the purposes of Company Law) are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate 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 safekeeping the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Report of the Trustees for the Period Ended 31 December 2020

476 of the Companies Act 2006. The directors acknowledge their responsibility for complying with the requirement of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions.

The Trustees’ Report was approved by the Trustees on 13[th] May 2021 and signed on their behalf by:

Mr Andy Dipper (Chair):

Date: 14[th] June 2021

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2020

2. Independent Examiner’s Report to The Evangelical Mission Association (“Global Connections”)

I report on the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Name: Paul Holland, FCMA Fellow of Chartered Institute of Management Accountants

Address: Bumble Cottage, Bailrigg Lane, Lancaster, LA1 4XP Date: 29[th] June 2021

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EVANGELICAL MISSION ASSOCIATION

Financial Statements for the Period Ended 31 December 2020

3. Financial Statements

3.1. Statement of Financial Activities (Including Income & Expenditure Account) – Year

Ending 31 December 2020

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income/(expenditure)
7
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
Restricted
Funds
£
£
72,867
9,450
239,026
4,502
558
0		 2020
Total
£
82,317
243,528
558		 2019
Total
£
46,735
359,389
1,213
312,451
13,952		 326,403 407,337
7,687
0
306,739
12,538		 7,687
319,277		 8,447
429,033
314,426
12,538		 326,964 437,480
-1,975
1,414
0
0		 -561
0		 -30,143
0
-1,975
1,414
126,896
13,158		 -561
140,054		 -30,143
170,197
124,921
14,572		 139,493 140,054

The Statement of Financial Activities includes all gains and losses recognised in the year.

All incoming resources and resources expended derive from continuing activities.

Full comparative figures for 2019 are show in Note 2.

The notes on pages 19 to 27 form part of these financial statements.

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Company No: 3886596

Financial Statements for the Period Ended 31 December 2020

EVANGELICAL MISSION ASSOCIATION

3.2. Balance Sheet (As At 31 December 2020)

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stock
Debtors
11
Cash at bank and in hand
Creditors:
Amounts falling due within one
year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
Represented by:
UNRESTRICTED FUNDS
15
General funds
Designated funds
RESTRICTED FUNDS
16
TOTAL FUNDS		 Unrestricted
Restricted
Funds
Funds
£
£
0
0
0
0
12,605
134,655
14,572		 2020
Total
£

0

0
12,605

149,227		 2019
Total
£
0
0
24,065
139,668
147,260
14,572
22,339
161,832
22,339		 163,733
23,679
124,921
14,572
139,493		 140,054
124,921
14,572
139,493		 140,054
120,720
4,201		 122,840
4,056
124,921
14,572		 126,896
13,158
139,493 **140,054 **

The notes on pages 19 to 27 form part of these financial statements.

Approved by the Board on 13[th] May 2021 and signed on their behalf by:

Mr Andy Dipper (Chair): Company limited by guarantee, Number 3886596

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2020

3.3. Notes To The Financial Statements For The Year Ending 31 December 2020

1 ACCOUNTING POLICIES

The financial statements have been prepared under the Companies Act 2006 and in accordance with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)), Financial Reporting standard 102 (FRS102) and the Charities Act 2011. The particular accounting policies adopted are described below.

(a) Accounting convention

The financial statements have been prepared under the historical cost convention. The charity meets the definition of a public benefit entity under FRS 102. As a consequence of the Trustees assessment reported in paragraph 1.6.3 of the Trustee Report, these accounts have been prepared on a Going Concern basis.

(b) Depreciation

Depreciation is provided on tangible assets to write off their cost over their estimated useful lives at rates of 20% (furniture and equipment) and 33.3% (computers) on the straight line method, on a quarterly basis. Capitalisation threshold is £1,000 per separable item including irrecoverable VAT.

(c) Leasing

Costs in respect of operating leases are charged as lease payments are due.

(d) Stocks

Stock is included at the lower of cost or net realisable value.

(e) Fund accounting

Funds held by the charity are classified as one of:

Unrestricted general funds – These are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds – These are funds set aside by the trustees out of unrestricted general funds for specific purposes or projects.

Restricted funds – These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

(f) Pension costs

Pension costs are charged in the period in which they are payable to the scheme.

(g) Irrecoverable VAT

Irrecoverable VAT is included in the cost of the expense to which it relates.

(h) Income

All income is accounted for on a receivable basis. Income received for an event to take place in a future accounting period, whether fees or donations, is deferred to that accounting period and is held at the yearend as a liability.

(i) Legacies

Legacy income is accounted for when receivable. Legacies are regarded as receivable when the charity is notified of its legal entitlement; the amount due is quantifiable; and its ultimate receipt by the charity is probable.

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Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Financial Statements for the Period Ended 31 December 2020

(j) Donated services and facilities

Donated services and facilities are recognised as income and expenditure of the charity. Seconded staff time is valued at the cost of that time to the seconding agency. Donated meeting facilities are valued at the normal charge made for those facilities.

(k) Expenditure

Liabilities to pay expenses are accounted for when payable. Expenditure is accounted for on an accruals basis.

(l) Fundraising and publicity expenditure

This comprises all expenditure relating to raising funds for the charity.

(m) Cost of activities in furtherance of the charity’s objects

This comprises all expenditure directly related to the objects of the charity.

(n) Governance costs

This comprises expenditure relating to compliance with constitutional and statutory requirements and other costs, which cannot be treated as cost of activities in furtherance of the charity’s objects.

(o) Taxation

The company is a registered charity and is exempt from taxation on its charitable activities.

Page 20 of 27

Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2020

2 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 2019 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 2019 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 2019 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 2019 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 2019
Unrestricted Restricted 2019
Funds Funds Total
Income from: Note £ £ £
Donations and legacies 3 28,302 18,433 46,735
Charitable activities 4 347,381 12,008 359,389
Investments 5 1,213 0 1,213
Total income 376,896 30,441 407,337
Expenditure on:
Raising funds 8,447 0 8,447
Charitable activities 391,371 37,662 429,033
Total expenditure 6 399,818 37,662 437,480
Net income/(expenditure) 7 -22,922 -7,221 -30,143
Transfers between funds 0 0 0
Net movement in funds -22,922 -7,221 -30,143
Reconciliation of funds:
Total funds brought forward 149,818 20,379 170,197
Total funds carried forward 126,896 13,158 140,054

3 DONATIONS

General Donations
Legacies
Trusts and Grants
Government Grants
Comparative figures for 2019:
General Donations
Legacies
Trusts and Grants
Government Grants		 2020
Unrestricted
Restricted
Total
£
£
£
17,331
9,450
26,781
7,485
7,485
14,000
14,000
34,051
34,051
72,867
9,450
82,317
2019
Unrestricted
Restricted
Total
£
£
£
14,302
14,433
28,735
14,000
4,000
18,000
28,302
18,433
46,735

Page 21 of 27

Company No: 3886596

Financial Statements for the Period Ended 31 December 2020

EVANGELICAL MISSION ASSOCIATION

4 INCOME FROM CHARITABLE ACTIVITIES

NCOME FROM CHARITABLE ACTIVITIES
Conferences and Events
Contributions from Members
Direct Charitable sales
Affinity schemes &
miscellaneous trading

Comparative figures for 2019:


Conferences and Events
Contributions from Members
Direct Charitable sales
Affinity schemes &
miscellaneous trading

NVESTMENT INCOME
Interest received on cash
balances
Comparative figures for 2019
OTAL EXPENDITURE
Cost of
generating
funds
£
Staff costs
6,622
Outsourced contractors
156
Office property,
administration, staff travel
910
Promotions and resources
0
Conference and events
0
Direct charitable sales
0		 2020
Unrestricted
Restricted
Total
£
£
£
14,162
14,162
152,258
4,502
156,760
59,832
59,832
12,773
12,773
239,026
4,502
243,528
2019
Unrestricted
Restricted
Total
£
£
£
66,932
12,008
78,941
159,529
159,529
100,021
100,021
20,898
20,898
359,389
2020
Unrestricted
Restricted
Total
£
£
£
558
0
558
2019
Unrestricted
Restricted
Total
£
£
£
1,213
0
1,213
Cost of
activities in
furtherance
of the
charity’s
Governance
2020
objects
Costs
Total
£
£
£

250,293
7,946
264,861

5,895
187
6,238

34,383
1,092
36,385

5,383
0
5,383

10,592
0
10,592

0
0
0

5 INVESTMENT INCOME

6 TOTAL EXPENDITURE

Page 22 of 27

Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Financial Statements for the Period Ended 31 December 2020

Senior Staff transitions 0 0 0 0
Examination of accounts 0 0 800 800
Miscellaneous expenses 0 2,525 182 2,707
7,687 309,070 10,207 326,964
Cost of
activities in
furtherance
Cost of of the
Comparative figures for generating charity’s Governance
2019 funds objects Costs 2019 Total
£ £ £ £
Staff costs (inc training) 6,814 257,576 8,177 272,567
Office property, 1,633 61,710 1,959 65,302
administration, travel
Promotions and resources 0 5,298 0 5,298
Conference and events 0 74,051 0 74,051
Direct charitable sales 0 5,902 0 5,902
Senior Staff transitions 0 148 0 148
Accounts examination 0 0 800 800
Miscellaneous expenses 0 9,691 3,721 13,412
8,447 414,376 14,657 437,480
7 NET MOVEMENT IN FUNDS
2020 2019
This is stated after charging: £ £
Lease of property 11,513
11,128
Lease of office equipment 2,639
2,662
Depreciation 0 0
Examiner's fee 800
800
8 TRUSTEE AND EMPLOYEE INFORMATION
a)Employee information
2020 2019
The average number of staff employed during the year
was: 10 10
The average number of full-time equivalent
staff was: 8 8
Staff emoluments £ £
Salaries 228,919
233,034
Social security 13,866
16,993
Pension and life assurance costs 22,075
21,722
Training 71
1,496
264,931
273,245

Page 23 of 27

Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2020

Employee benefits to key management personnel for the year totalled £89,692 (2019: £88,240).

There were no employees with emoluments above £60,000 in either the current or previous year. The redundancy payment of £12,643 was made in October 2020.

b) Trustee information

No remuneration was paid to, or waived by, any trustee during the year (£NIL in 2019). Expenses of £124 for travel were reimbursed to two trustees during the year (£460 to four trustees in 2019).

9 PENSION SCHEME ARRANGEMENTS

Defined contribution scheme

The charity’s staff belong to one of two defined contribution pension schemes. The schemes' assets are held separately from those of the charity in independently administered funds. The pension cost charge represents contributions payable to the funds, which amounted to £21,500 (2019: £21,251).

10

11

TANGIBLE ASSETS

TANGIBLE ASSETS
Fixed assets held for use by the charity
Cost
At 1stJanuary 2020
Additions
Disposals
As at 31st December 2020
Depreciation
At 1stJanuary 2020
Charge for the year
Released on disposal
As at 31st December 2020
Net book value
As at 31st December 2020
As at 31st December 2019
DEBTORS AND PREPAYMENTS
Taxation: VAT recoverable
Debtors
Prepayments		 Computer
Office
Total
Total

equipment
2020
10,052
1,175
11,227
0
0
0
0
0
0		 2019
11,227
0
0
10,052
1,175
11,227		 11,227
10,052
1,175
11,227
0
0
0
0
0
0		 11,227
0
0
10,052
1,175
11,227		 11,227
0 0
0		 0
0 0
0		 0
2020
£
9,953		 2019
£
1,000

17,744

5,321
2,652
12,605
24,065

Page 24 of 27

Company No: 3886596

EVANGELICAL MISSION ASSOCIATION

Financial Statements for the Period Ended 31 December 2020

12 CREDITORS

Taxation and social security
Deferred income
Accrued expenses
Accrued holiday pay
Cancelled Events		 2020
£
1,967		 2019
£

5,164

6,843

10,567

1,105
355
6,099
2,428
11,489
22,339 23,679

13 COMMITMENTS

The future minimum lease payments to which the organisation is committed under operating leases in the coming years are as follows:

2020
Lease payments due:
Total
Within one year:
Land & buildings (inc. service
charges)
3,274
Other operating leases
1,862
Within two to five years:
Land & buildings
0
Other operating leases
0		 2019
Total

10,111

2,482
1,861

14 RELATED PARTY TRANSACTIONS

There were no individual related party transactions during the year which require disclosure (none in 2019). Aggregate donations in the year without condition from trustees and key management personnel totalled £2556 (2019: £nil).

15 UNRESTRICTED FUNDS

General Fund
Re-konnect camps		 Balance
at
Movement in funds
Balance
at
1st Jan
Income
Expenditure
Transfers
31st Dec
2020
2020
£
£
£
£
£
122,840 309,742
311,863
0
120,720
4,056
2,708
2,563
0
4,201
126,896 312,451
314,426
0
124,921

Re-Konnect Camps: provides activities and events in the UK for children whose families work abroad.

Page 25 of 27

Company No: 3886596

Financial Statements for the Period Ended 31 December 2020

EVANGELICAL MISSION ASSOCIATION

Comparative figures for 2019:

Balance Balance
at 1st Movement in funds at 31st
Jan Dec
2019 Income Expenditure Transfers 2019
£ £ £ £ £
General Fund 139,934 347,625 375,696 10,977 122,840
Re-Konnect Camps 8,816 12,171 8,931 (8,000) 4,056
(Designated)
CRIB 1,068 17,100 15,191 (2,977) 0
149,818 376,896 399,818 0 126,896

16 RESTRICTED FUNDS

ESTRICTED FUNDS
CRIB
GC Staff Support
MAP - restricted grants & donations
Lausanne General
Network Events
Staff Ministry
H4M (Hope for Muslims)
Regional Reps
Total Restricted Funds		 Balance
Movement in funds
Balance
at 1st
January Income Expenditure Transfers
at 31st
Dec
2020
2020
£
£
£
£
£
534
275
0
0
809
0
8,965
8,965
0
0
0
0
0
0
0
3,153
210
0
0
3,363
4,053
4,282
3,573
0
4,762
334
0
0
0
334
4,489
0
0
0
4,490
595
220
0
0
815
13,158
13,952
12,538
0
14,572

The Funds are maintained for the following purposes:

CRIB: CRIB is a network and events for Christians involved in mission to Muslims in Britain. This fund represents the income and expenditure involved in the running of events by the CRIB network.

GC Staff Support: Donations received for funding salaries of specific members of GC staff. The balance of salaries is funded by unrestricted funds.

MAP: Grants and donations received for the work of MAP in N Ireland

Lausanne General: Donations received for the work of Lausanne Committee for World Evangelisation.

Network Events: Mission promotion events organised cooperatively by member agencies. Staff ministry: Relates to monies given to support the ministry of Bryan and Marion Knell. Bryan is a former staff member.

H4M (Hope for Muslims): The fund comes from income of the 2015 UK tour event attendance, book sales and donations for ministry to Syrian refugees. The donations were distributed between seven member agencies of Global Connections who cooperated in presenting the tour events.

Regional Reps : This fund covers travel and other operating expenses of representative staff from various mission agencies working together under the banner of GC.

Page 26 of 27

Company No: 3886596

Financial Statements for the Period Ended 31 December 2020

EVANGELICAL MISSION ASSOCIATION

Comparative 2019 movements

Comparative 2019 movements
CRIB
GC Staff Support
MAP - restricted grants & donations
Lausanne General
Network Events
Staff Ministry
H4M (Hope for Muslims)
Regional Reps
Total Restricted Funds		 Balance
Movement in funds
Balance
at 1st
January
Income
Expenditure Transfers
at 31st
Dec
2019
2019
£
£
£
£
£
230
410
106
534
0
13,015
13,015
0
0
4,325
4,325
0
8,631
268
5,746
3,153
6,121
12,223
14,292
4,052
334
0
0
334
4,490
0
0
4,490
573
200
178
595
20,379
30,441
37,662
0
13,158

Page 27 of 27