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2021-12-31-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 2021

Page 1 of 27

Company No: 3886596

EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

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 2021 ................... 6
1.5
Summary of Achievements and Performance against Operational Plans in 2021 ........... 11
1.6
Financial Review ............................................................................................................. 13
1.7
Future Plans and Activities .............................................................................................. 14
1.8
Responsibilities of The Trustees ..................................................................................... 15
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 2021 ................................................................................................................... 17
3.2. Balance Sheet (As At 31 December 2021) ............................................................................. 18
3.3. Notes To The Financial Statements For The Year Ending 31 December 2021 ...................... 19

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

1. Report of The Trustees

The Trustees have pleasure in presenting their report and accounts for the year ended 31[st] December 2021.

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 (resigned Nov 2021) Dr Peter Rowan Mr Alan Tower Mr Gary Sloan Ms Deborah Kong (Treasurer) Ms Ruth Whitaker (resigned Nov 2021) Ms Jenny Brown Mrs Laura Treneer (resigned Feb 2021) Mrs Caroline Millar Mr Eddie Arthur (resigned May 2021) Trustee XX – Trustee with Dispensation

Council

The following individuals, together with the Trustees, served as Council members during 2021:

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

Company Secretary during 2021

Mr Andy Law

Officers

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

Team Leader in 2021

Mr Andy Law

Chief Executive Officer

Dr Harvey Kwiyani (commenced in post September 2021)

Page 3 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

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 2021 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 2021.

1.2.2 The Board

The Board of Trustees, who held office during 2021, are listed on page 1. Having started the year with 11 Trustees, this reduced to seven following resignations in February, May and November. Two of these resignations were recognised by the Council during the AGM in October 2021, but the third and fourth resignations came after the meeting. Of these four resignations, two had reached the end of their full terms, and the others related to a change of personal circumstances. No new Trustees joined the Board in 2021, but a process to recruit additional Trustees is ongoing. All Trustees have received the Charity Commission’s publications ‘The Essential Trustee’, ‘Charities and Fund-raising’ 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

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

are listed in the notes to the Financial Statements.

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 four 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.

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

Mission Statement: Working and learning together to equip, challenge and inspire UK 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 accurately described the charity’s focus, intention and activity going forward. The objectives are:

  1. Explore – exploring the future of mission

  2. Learn – learning together as a network

  3. Connect – Building relationships, developing partnerships and connecting with other members

  4. Inspire - inspiring UK Christians to explore opportunities in Christian ministry and service, locally and globally

  5. Equip – Resource and signpost UK churches and mission agencies on a range of operational matters.

  6. Model – Be an exemplar of best practice within all areas of the organisation.

The Trustees believe that these 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 aims 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 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 2021

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.

1.4.1 EXPLORE - exploring the future of mission

As the pandemic continued to impact operations for many member organisations, Global Connections facilitated a number of discussions to consider the broader impact on the shape of mission so familiar to the UK.

The Passion for Mission event in May 2021 was at the centre of these discussions, and brought together a large number of people from within and without the network, to hear

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

from Vinoth Ramachandra with his deep experience of ministry from an Asian context and first-hand knowledge of the struggles faced by Christians living in minority contexts. Delegates also heard from Ruth Padilla Deborst with her considerable experience of mission from around the world, especially from the context of Latin America. A range of seminars during the event enabled delegates to engage with each other in discussing the issues, impact and potential solutions.

The impact on short term mission was also considered during two events hosted by the Short-Term Mission forum. This provided individuals directly involved in short term mission to discuss and consider the impact of the pandemic, on how agencies might adapt their short term mission strategies and operations.

Through all such conversations, Global Connections continues to seek to challenge the traditional, potentially outdated, view of mission so widely adopted in the UK. The intention continues to be the creation of an opportunity for the church in the Majority World to be heard and valued. The Global Connections strategy seeks to continue facilitating members and others within the sector, to engage in discussion on this and other associated issues.

1.4.2 LEARN - learning together as a network

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 or core 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 2021

forum event looked at how we manage people during times of such change and uncertainty, especially when such changes are enforced.

As a network of member organisations, Global Connections strives to facilitate individuals, agencies and network associates to connect with one another, to share experiences and learning, and offer mutual support. Despite the challenges created by the pandemic over the last 12 months, Global Connections has continued to facilitate these connections in the following ways:

The continued use of core and steering groups for the forums also provides greater breadth of input from within the membership. This ensures that a range of voices are heard and perspectives considered in developing plans for learning and sharing throughout the year.

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 2021

Partway through 2021 a review was undertaken of Christian Vocations driven by the reduced size of the staff team, a re-focus of the charity’s overarching strategy and the plans to redevelop the website.

It was agreed that Christian Vocations will continue to work to inspire UK Christians to explore opportunities in Christian ministry and service, locally and globally and as such, remains at the very heart of what Global Connections is seeking to do.

A few of the key achievements for Christian Vocations in 2021 were:

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

The smaller staff team has driven a shift away from Global Connections creating resources for the network, to locating and signposting to them instead. This has proved especially valuable during the pandemic when it was important that organisations were basing strategic and operational decisions on expert advice and guidance direct from the source.

Despite this transition, Global connections continued to equip members with a range of important resources including:

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

The principal achievements in 2021 centred on rebuilding the charity’s staff team following the significant changes made in 2020, and continuing to support members of the network as they started to consider future implications for their own operational models.

In the interest of continuation and consistency, this section of the report will focus on how the charity performed against the plans and future activities set out in the 2020 Annual Trustees Report. These were:

It is hoped that the healthy surplus in 2021 will help support plans to re-grow the staff team and consider new and innovative ways to support the network in considering the future of mission and its implications of the sector as whole.

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

Trustees to appreciate the needs and desires of the network and wider mission community. As a result of many hours spent attracting and meeting with candidates, the Board of Trustees recruited Dr Harvey Kwiyani to the role of CEO for Global Connections. Harvey brings to the role a huge amount of experience in mission and theological education in addition to many years of serving in mission Europe and North America. As an African leader (of Malawian origin) he comes keen to reconsolidate the staff team and to strengthen relationships within the GC family and beyond.

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

completion and sharing of the Global Connections Safeguarding Guidelines in November 2021 was the result of many hours spent working in partnership with individuals from member agencies within the network. It is hoped that these guidelines will help members to ensure their practice in relation to safeguarding is of the highest standard. In addition to this, the charity’s Finance Advisory Committee (FAC) and Board of Trustees have identified a small number of operational policies developed by the staff team that they believe should be shared with the wider network. Work to prepare these policies for sharing is ongoing.

1.6 Financial Review

Although total income decreased by 8.3% from £326,403 in 2020 to £299,191 in 2021, this reduction was far less than expected. Total expenditure decreased by 33.2% from £326,964 in 2020 to £218,569 in 2021, primarily due to reductions in expenditure on staff salaries (and associated expenses) and activity related expenses.

The trustees express again their dependence on God and gratitude for His provision of sufficient funding. It is envisaged that the healthy financial reserves will now enable the charity to make meaningful progress on a number of projects requiring significant investment; for example, development of a new website.

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 £101,080. 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.

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021

The actual free reserves are £208,069, which is the equivalent of just under eight months expenditure.

1.6.3 Going concern

The Trustees regularly review the medium-term financial projections for the charitable company, and recognise the need to closely monitor and respond to budgetary fluctuations as and when 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. With a budgeted deficit of £31,057 for 2022, and a surplus of £2,898 in 2023, the charity does not forecast passing below its absolute free reserves limit of £48,950 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

1.7 Future Plans and Activities

Following discussions with the Board of Trustees, Council and staff, the executive management team continue to progress the development of a detailed strategic plan. The central strategic focus of this plan remains the consideration of the future of mission and ensuring the charity’s future financial viability. The main plans and activities of the charity in 2022 are a mix of short-term priorities 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 2021

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 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 25[th] May 2022 and signed on their behalf by:

Mr Alan Tower (Interim Chair):

Date: 30[th] May 2022

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION

Report of the Trustees for the Period Ended 31 December 2021

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 2021.

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 am 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: 16[th] June 2022

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

3. Financial Statements

3.1. Statement of Financial Activities (Including Income & Expenditure Account) – Year Ending 31 December 2021

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
£
£
33,318
1,050
267,828
-3,156
150
0		 2021
Total
£
34,368
264,672
150		 2020
Total
£
82,317
243,528
558
301,297
-2,106		 299,191 326,403
4,914
0
213,235
420		 4,914
213,655		 7,687
319,277
218,149
420		 218,569 326,964
83,148
-2,526
0
0		 80,622
0		 -561
0
83,148
-2,526
124,921
14,572		 80,622
139,493		 -561
140,054
208,069
12,046		 220,115 139,493

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 2020 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 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

3.2. Balance Sheet (As At 31 December 2021)

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
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
£
£
-
-
12,688
205,958
12,046		 2021
Total
£

-
12,688

218,004		 2020
Total
£
-
12,605
149,227
218,646
12,046
-10,577
230,692
-10,577		 161,832
22,339
208,069
12,046
220,115		 139,493
208,069
12,046		 220,115 139,493
208,069
-		 120,720
4,201
208,069
12,046		 124,921
14,572
220,115 139,493

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

Approved by the Board on 25[th] May 2022 and signed on their behalf by:

Mr Alan Tower (Interim 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 2021

3.3. Notes To The Financial Statements For The Year Ending 31 December 2021

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 2021

(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.

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.

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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

2 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 2020

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
DONATIONS
General Donations
Legacies
Trusts and Grants
Comparative figures for 2020:
General Donations
Legacies
Trusts and Grants
Government Grants		 Unrestricted
Funds
Restricted
Funds
2020 Total
Note
£
£
£
3
72,867
9,450
82,317
4
239,026
4,502
243,528
5
558
-
558
312,451
13,952
326,403
-7,687
-
-7,687
-306,739
-12,538
-319,277
6
-314,426
-12,538
-326,964
7
-1,975
1,414
-561
-
-
-
-1,975
1,414
-561
126,896
13,158
140,054
124,921
14,572
139,493
2021
Unrestricted
Restricted
Total
£
£
£
16,662
1,050
17,712
2,000
2,000
14,656
14,656
33,318
1,050
34,368
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

3 DONATIONS

Page 21 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

4 INCOME FROM CHARITABLE ACTIVITIES

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

Comparative figures for 2020:


Conferences and Events
Contributions from Members
Direct Charitable sales
Affinity schemes &
miscellaneous trading
 2021
Unrestricted
Restricted
Total
£
£
£
19,780
-3,436
16,344
160,125
280
160,405
71,610
71,610
16,313
16,313
267,828
-3,156
264,672
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

*Restricted ‘Conferences and Events’ is negative because of a refund of £3436 made to four supporting members for the GOfest2020 which did not go ahead.

5

INVESTMENT INCOME

NVESTMENT INCOME
2021
Unrestricted Restricted Total
£ £ £
Interest received on cash
balances 150 - 150
Comparative figures for 2020 2020
Unrestricted Restricted Total
£ £ £
558 - 558

Page 22 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

6 TOTAL EXPENDITURE

OTAL EXPENDITURE
Staff costs
Outsourced contractors
Office property,
administration, staff travel
Promotions and resources
Conference and events
Examination of accounts
Miscellaneous expenses
Comparative figures for
2020
Staff costs (inc training)
Outsourced contractors
Office property,
administration, travel
Promotions and resources
Conference and events
Accounts examination
Miscellaneous expenses		 Cost of
activities in
furtherance
Cost of
of the
generating
charity’s
Governance
2021
funds
objects
Costs
Total
£
£
£
£
3,731
141,039
4,477
149,247
134
5,078
161
5,373
1,048
39,623
1,258
41,929
-
1,264
-
1,264
-
17,611
-
17,611
-
-
800
800
-
1,078
1,266
2,344
4,914
205,692
7,963
218,569
Cost of
generating
funds
Cost of
activities in
furtherance
of the
charity’s
objects
Governance
Costs
2020
Total
£
£
£
£
6,622
250,293
7,946
264,861
156
5,895
187
6,238
910
34,383
1,092
36,385
-
5,383
-
5,383
-
10,592
-
10,592
-
-
800
800
-
2,525
182
2,707
7,687
309,070
10,207
326,964

7 NET MOVEMENT IN FUNDS

2021
This is stated after charging:
£
Lease of property
7,822
Lease of office equipment
2,691
Examiner's fee
800		 2020
£

11,513

2,639

800

Page 23 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

8 TRUSTEE AND EMPLOYEE INFORMATION

a) Employee information


The average number of staff employed during the year
was:
The average number of full-time equivalent
staff was:
Staff emoluments
Salaries
Social security
Pension and life assurance costs
Training		 2021
2020
8
10
5
8
£
£
129,042
228,919
6,553
13,866
13,653
22,075
335
71		 2021
2020
8
10
5
8
£
£
129,042
228,919
6,553
13,866
13,653
22,075
335
71
149,583 264,931

Employee benefits to key management personnel for the year totalled £61,323 (2020: £97,840).

There were no employees with emoluments above £60,000 in either the current or previous year.

b) Trustee information

No remuneration was paid to, or waived by, any trustee during the year (£NIL in 2020). Expenses of £144 for travel were reimbursed to two trustees during the year (£124 to two trustees in 2020).

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 £13,207 (2020: £21,500).

10

TANGIBLE ASSETS

ANGIBLE ASSETS
Fixed assets held for use by the charity
Cost
At 1stJanuary 2021
Additions
Disposals
As at 31st December 2021
Depreciation
At 1stJanuary 2021
Charge for the year
Released on disposal
As at 31st December 2021
Net book value
As at 31st December 2021
As at 31st December 2020		 Computer
Office
Total
Total

equipment
2021
10,052
1,175
11,227
-
-
-
-
-
-		 2020
11,227
-
-
10,052
1,175
11,227		 11,227
10,052
1,175
11,227
-
-
-
-
-
-		 11,227
-
-
10,052
1,175
11,227		 11,227
-
-
-		 -
-
-
-		 -

Page 24 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

11
DEBTORS AND PREPAYMENTS
Taxation: VAT recoverable
Debtors
Prepayments
2021
10,064
2,660		 2020
£

9,953

2,652
12,724
12,605

12 CREDITORS

Taxation and social security
Deferred income
Accrued expenses
Accrued holiday pay
Cancelled Events		 2021
£
2,617		 2020
£

1,967
355

6,099

2,428
11,489
-
7,183
777
-
10,577
22,339

13 COMMITMENTS

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

2021
Lease payments due:
Total
Within one year:
Land & buildings (inc. service
charges)
9,350
Other operating leases
2,810
Within two to five years:
Land & buildings
Other operating leases		 2020
Total

3,274

1,862
-
-

14 RELATED PARTY TRANSACTIONS

There were no individual related party transactions during the year which require disclosure (£2,556 in 2020). Aggregate donations in the year without condition from trustees and key management personnel totalled zero.

Page 25 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

15 UNRESTRICTED FUNDS

General Fund
Re-konnect camps		 Balance
at
Movement in funds
Balance
at
1st Jan
Income
Expenditure
Transfers
31st Dec
2021
2021
£
£
£
£
£
120,720 301,297
-210,268
-3,680
208,069
4,201
-
-7,881
3,680
-
124,921 301,297
-218,149
-
208,069

Re-Konnect Camps: the transfer of rekonnect to The Sheiling Trust was completed in February 2021. There was no rekonnect activity under the name of Global Connections in 2021.

Comparative figures for 2020:

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

16 RESTRICTED FUNDS

CRIB
GC Staff Support
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
2021
2021
£
£
£
£
£
809
348
-150
-
1,007
-
220
-220
-
-
3,363
481
-
-
3,845
4,762
-3,436
-
-
1,326
334
-
-
-
334
4,489
-
-
-
4,490
815
280
-50
-
1,045
14,572
-2,106
-420
-
12,046

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

Page 26 of 27

Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2021

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.

General note: Network Events Income is negative due to a refund of £3436 made to four supporting members for the GOfest2020 which did not go ahead

Comparative 2020 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
2020
2020
£
£
£
£
£
534
275
-
-
809
-
8,965
8,965
-
-
-
-
-
-
-
3,153
210
-
-
3,363
4,053
4,282
3,573
-
4,762
334
-
-
-
334
4,489
-
-
-
4,490
595
220
-
-
815
13,158
13,952
12,538
-
14,572

Page 27 of 27