## **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**
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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)
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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:
- a) Creation Care event (Feb 2021) – a one-day virtual conference to explore the theology and practice of caring for creation, during which delegates heard from a number of respected speakers including Dr Chris Wright of Langham Partnership International and Dr Rosalee V Ewell of Church Relations for the United Bible Societies.
- b) Developing Resilience in Christian Ministry (Feb 2021) - An online event exploring how resilience can be developed for those working in Christian Ministry.
- c) Updates on Charity Law, Employment Law and Governance
- d) Integral Health Forum – Mental Health (Sept 2021) – in recognition that people with Mental Health illness are often stigmatised or marginalised, delegates heard experts in the field provide insight on the foundation in a biblical understanding of mental health and illness, specifically:
- How do we make sense of secular models of mental illness from a Christian perspective?
- What is the role of sin in mental illness?
- e) Blind spots: How culturally diverse is your practice? (Sept 2021) - In this event hosted by the Member Care and TCK Forum, delegates considered how much we are all influenced by our own background and ethnicity, and asked whether we have cultural blind spots in the member care we provide. The event benefitted significantly from being able to explore this question with two guest speakers from CAPRO with long experience of working with Nigerian and British churches together.
- f) Managing people through change (Nov 2021) – in recognition of the impact the pandemic was having on so many individuals and organisations, this International HR
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forum event looked at how we manage people during times of such change and uncertainty, especially when such changes are enforced.
- g) Three Muslim World Forum events looking at how mission to Muslims developed through the pandemic, honour-shame cultures and an event called ‘Catch the Wind’ which reflected on how things had changed seven years on from the publication of ‘A Wind in the House of Islam’ by David Garrison.
- **1.4.3** CONNECT - Building relationships, developing partnerships and connecting with other members.
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:
- a) Forums and Events – although it was necessary for many events to take place virtually, they have still provided members with the opportunity to connect with others within the network. In recognition of the need for people to meet less formally, the International HR forum ran a virtual ‘meet for Coffee’ where people could attend for a general catch up with their peers. Feedback would suggest this less formal format provided a better opportunity for individuals to share what they had been going through, and seek support and guidance from others on the call.
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.
- b) Individual connections and facilitated partnerships – despite not having a CEO for the first nine months of the year, the remaining staff team continued to meet and speak individually with members of the network to offer support and guidance where impossible. These conversations also enabled staff to connect members with one another given their overview of the skills and experience within the network. The addition of a new CEO in September increased the capacity for individual connection considerably as he started to circulate both virtually and in person through the network.
- c) Virtual connection via the new Networking Hub – in recognition of our increased focus on facilitating connections within the network, the new networking hub went live in the middle of last year. This digital space has already proven to be a significant step forward in helping members to connect with one another. Whilst the platform still has areas for development, it is clear that the networking hub has enabled members to share learning, resources and experiences with one another for the greater good of the network as a whole.
- **1.4.4** INSPIRE – Inspiring UK Christians to explore opportunities in Christian ministry and service, locally and globally
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:
- a) Following on from the review of Christian Vocations, staff drew up visual plans for the shape of the new website – reflecting the conclusions above. It is anticipated that this new development will significantly enhance the service Christian Vocations can offer to jobseekers and recruiters alike – and a lot of the foundational groundwork is now in place for this.
- b) During 2021, 518 UK job vacancies were posted through the Christian Vocations website (including UK voluntary opportunities).
- c) Income from UK job vacancies in 2021 was £28.8k more than in 2020 - £70.9k in 2021 against £42.3k in 2020 – and represented an overperformance of £18k on the budget forecast. The reduced staff team worked very hard to respond to this increase in job submissions. While the income from UK jobs was significantly improved on 2020, it is recognised that there is still some way to go before we match the income levels reached in the years pre-Covid. Work continues to attract new business, especially amongst churches.
- d) The monthly average for webpage views of the UK jobs section for 2021 was 15,999 (191,983 views for the year.) This represents a reduction of approximately 5% on 2020. It is interesting to note that although the number of jobs posted and jobs income have both increased, this increase in interest is not yet reflected in the website visits.
- e) In addition to a growing presence on all social media channels - Facebook (1893 followers), Twitter (1986 followers), Instagram (1026 followers) and LinkedIn (231 followers) - Christian Vocations has continued to maintain a constant and regular presence on all channels. These social posts are now more closely targeted to our two key stakeholders.
- f) Sign-ups for job alert emails remains constant at 3,500.
- g) CV staff attended the in-person UCCF New Year Training Conference to run a session for over 40 Relay Workers considering working in the Christian sector in the future.
- h) Christian Vocations staff have now established quarterly e-newsletters for the two key stakeholders. _Recruitment Matters_ provides resources, advice and guidance for those recruiting in the UK Christian church and charity sector and is sent to those who advertise jobs with us. _Jobseekers Matter_ provides resources, advice and guidance for those looking for jobs in the UK Christian and charity sector and is sent to individuals who have signed up for job alert emails. Each aims to bring both practical and spiritual help as well as pointing to helpful events and resources provided by Global Connections.
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- i) In recognition of the increasing reliance on the use of digital media, and the environmental impact of hardcopy resources, Christian Vocations has reflected this by switching to fully online advertising packages.
- **1.4.5** EQUIP - Resource and signpost UK churches and mission agencies on a range of operational matters.
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:
- a) Discounted travel and medical insurance schemes from Banner and Talent Trust Consultants. Global Connections continues to work with these, and other agencies to support members of the network to comply with the relevant standards and access quality insurance products.
- b) The provision of pension schemes for the network remained a key resource. The auto enrolment (AE) compliant group pension scheme operated by Scottish Widows and an international savings plan for people working outside the UK operated by Zurich International continue to be widely used. Both schemes continue to perform above the industry benchmarks and provide members with the significant benefits of being part of a larger group plan.
- c) Updates through the year on Charity Law, Employment Law and organisational governance. All of these events were supported and led by experts in their respective fields and were considered highly valuable by those who attended.
- d) After something of a delay due to the pandemic, the Global Connections _Guidelines for developing a Safeguarding Policy for UK-based organisations or UK churches sending staff or volunteers overseas_ were updated and made available in November. Global Connections staff worked with staff from member organisations and thirtyone:eight to produce this update which now includes reference to children, young people and adults, and has other significant additions including a Theology of Safeguarding, use of technology and e-safety, information on child sexual exploitation, bullying and cyberbullying, child trafficking, FGM, self-harm, and radicalisation, and a new section on the definitions, signs and symptoms of adult abuse.
- e) Through our relationship with the Christian Supply Chain, members of Global Connections can continue to access a range of products and services from carefully selected suppliers at improved pricing and discounts due to the leverage of the buying power across Christian organisations.
- **1.4.6** MODEL - Be an exemplar of best practice within all areas of the organisation.
- a) During 2021 all regulatory reports and returns were filed within set deadlines.
- b) The Board continues to review all of the organisational policies to ensure that they remain up to date in areas such as safeguarding, investments, HR, reserves, handling complaints, anti-bribery and whistleblowing.
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021
- c) Having set a General Fund budget with a deficit of £8,030 a combination of vacancies, updated working practices and skill mixing of the staff team enabled Global Connections to reduce the overall staffing establishment and end the year with a general fund surplus of £91,029.
- d) During 2021, the staff team continued to work remotely which was only possible because of the significant developments made to the supporting IT infrastructure. This enabled work to be done efficiently without incurring any additional data protection risk.
- **1.5 Summary of Achievements and Performance against Operational Plans in 2021** The Trustees are committed to improving the charity’s practice and ensuring that it delivers public benefit by supporting the activities of the members of the network. The strategy sets out clear indicators for monitoring how activities impact the stated aims, and this is evaluated by management and reported at each Board meeting.
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:
- a. **Continue to review and refine the charity’s operations and management in line with legal and financial advice, and reduced income levels, whilst maintaining the integrity and charitable commitments of Global Connections -** As will be detailed in section 1.6, the charity started 2021 forecasting an annual deficit of £8k. This was largely a reflection of the marked uncertainty in relation to income from membership contributions and jobs advertising through Christian Vocations. However, a faster than expected return to recruitment for many organisations resulted in Christian Vocations returning a healthy surplus against the budget income. Similarly encouraging figures in relation to membership contributions, played a significant part in delivering an overall surplus at financial year end. It should be noted however, that this would not have been possible without the focus and hard work of the small staff team.
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.
- b. **Explore together with members, the future of mission in response to the Covid19 pandemic and to engage, exchange and collaborate in more mutually creative and beneficial ways -** This was the key focus of the Passion for Mission event that took place in May 2021, but was also met by the discussions that took place concerning the future of Short-Term Mission.
- c. **Consolidate the new staff team and recruit to the existing CEO vacancy -** Having started the year without a CEO, the Board of Trustees worked closely with the charity’s staff team and a specialist recruitment agency on the process to identify and recruit a new CEO. Time spent listening to voices from within the network helped the
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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.
- d. **Develop the new ‘Networking Hub’ as a digital space for members of the network to engage directly with one another, share learning and resource to the mutual benefit of all** – the new Networking Hub was launched last spring and has proven to be a valued addition to the list of benefits enjoyed by members of the network. Further work is required to refine and develop how the platform is used, but early engagement has been very positive.
- e. **Develop a new website for Global Connections and Christian Vocations that will be easier for staff and members to use and interact with, and reduce support costs for the charity** – having invested considerable time into developing the outline proposal for the new website, and working through the initial planning and tendering stages of the process, progression on this objective was delayed as a result of unexpectedly high costs. After reviewing the budget, additional budgetary allowance was identified and confirmed, and a provider identified. Unfortunately, financial pressures associated with the pandemic, resulted in the provider going into liquidation so this objective will carry over into 2022.
- f. **Support members in their response to the Covid-19 pandemic through the provision of helpful events, information and resources** – the charity’s website continues to include a section offering advice and guidance on a range of issues linked to the pandemic and its impact on members, and the _Recruitment Matters_ email and social media posts have done the same for those working in recruitment and HR. Events such as the Employment Law update, and Managing People through Change also aimed to help members adapt to the challenges associated with remote working, and support individuals through periods of uncertainty and change.
- g. **Maintain appropriate systems to ensure and record that all Trustees are aware of and compliant with the HMRC guidance on Disqualification Rules for Charity Trustees and HM Revenues guidance on Fit & Proper persons** – at no point during 2021 were any conflicts of interest declared or considered, and the conduct of the Trustees, individually or collectively, has not been called into question.
- h. **Support the ongoing work of MAP in Northern Ireland by reviewing its strategy and expanding the network and promoting collaboration and partnership between members –** discussions commenced in the latter part of 2021 concerning the review of MAP’s strategy which is due for renewal in September 2022. This work is being led by the MAP Coordinator with support from the MAP Executive and the executive management of Global Connections. Engagement across and between the MAP and Global Connections networks continues to benefit from the improved connectivity resulting from greater utilisation of digital meeting platforms such as Zoom.
- **i. Identify and share standards, guidelines and codes of practice that support and enable members to operate and ‘do mission’ more effectively and efficiently –**
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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.
- **j. Establish a new IT infrastructure –** a continuation of the work started in 2020 has culminated in IT infrastructure that is now fully cloud-based. This has enabled staff to work remotely without any impact on their ability to connect with colleagues and the wider network, and has facilitated more secure communications and file sharing between the staff team and the charity’s governing bodies (i.e. FAC and the Board of Trustees). The plan going forwards will be to replace all ‘static’ IT equipment such as desktop PCs, with mobile alternatives.
## **1.6 Financial Review**
- **1.6.1** Financial Results Following significant reductions during 2020, income to the unrestricted (general) fund in 2021 from the three key income streams increased, resulting in a surplus of £80,622. Income from jobs advertising through Christian Vocations increased from £42,280 in 2020 to £70,904 in 2021, events related income increased from £12,920 in 2020 to £16,100 in 2021, and membership contributions increased from £152,258 in 2020 to £160,125 in 2021.
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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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
- 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 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:
- a. Explore together with members, the future of mission in response to the Covid-19 pandemic and to engage, exchange and collaborate in more mutually creative and beneficial ways.
- b. Expand our “The Future of Mission” seminar series and develop a “Passion for Mission” podcast to provide thought leadership on issues related to mission in the UK and around the world.
- c. Making use of the role of an Intercultural Engagement Coordinator, to develop and strengthen relationships with Diaspora Christianity communities in around the country.
- d. Develop a new website for Global Connections and Christian Vocations that will be easier for staff and members to use and interact with, and reduce support costs for the charity.
- e. Further developing the Networking Hub as a virtual community centre where members of the network can gather to engage one another.
- f. Continue to refine operational systems and processes in order to reduce associated costs, improve effectiveness and efficiency of staff and ensure the safety and security of all data held under the charity’s control.
- g. Complete the review of MAPs (Mission Action Partnership) strategy and continue to facilitate improved connection between the MAP and GC networks.
- h. Complete the review of GC Regional Groups strategy to strengthen their connection and alignment with GC’s vision, ethos, and strategic priorities.
- i. Continue to develop an IT infrastructure that enables staff to work and connect safely and securely with colleagues and the wider network.
- j. Identify and share appropriate and relevant standards, guidelines and codes of practice that support and enable members to operate and ‘do mission’ more effectively and efficiently.
Page **14** of **27**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2021
- k. Maintain appropriate systems to ensure and record that all Trustees are aware of and compliant with the HMRC guidance on Disqualification Rules for Charity Trustees and HM Revenues guidance on Fit & Proper persons.
## **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:
- a) select suitable accounting policies and then apply them consistently;
- b) observe the methods and principles in the Charities SORP;
- c) make judgments and estimates that are reasonable and prudent;
- d) state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
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:
- there is no relevant information of which the charitable company’s independent examiner is unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the independent examiner is aware of that information.
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
Page **15** of **27**
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
Page **16** of **27**
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.
Page **17** of **27**
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
Page **18** of **27**
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.
Page **19** of **27**
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.
- (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 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**