## **EVANGELICAL MISSION ASSOCIATION**
## **ALSO KNOWN AS GLOBAL CONNECTIONS**
**(A COMPANY LIMITED BY GUARANTEE)**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2022**
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Company No: 3886596
EVANGELICAL MISSION ASSOCIATION Report of the Trustees for the Period Ended 31 December 2022
|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 2022 .................... 6|
||1.5
Summary of Achievements and Performance against Operational Plans in 2022 ............ 10|
||1.6
Financial Review ................................................................................................................. 12|
||1.7
Future Plans and Activities .................................................................................................. 14|
||1.8
Responsibilities of The Trustees ......................................................................................... 14|
|2.|Independent Examiner’s Report to The Evangelical Mission Association (“Global|
||Connections”) ........................................................................................................................... 16|
|3.|Financial Statements .................................................................................................................. 17|
|3.1. Statement of Financial Activities (Including Income & Expenditure Account) – Year Ending 31||
||December 2022 ........................................................................................................................ 17|
|3.2. Balance Sheet (As At 31 December 2022) ................................................................................ 18||
|3.3. Notes To The Financial Statements For The Year Ending 31 December 2022 ....................... 19||
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **1. Report of The Trustees**
The Trustees have pleasure in presenting their report and accounts for the year ended 31[st] December 2022.
## 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 Alan Tower Ms Deborah Kong (Treasurer) (resigned Dec 2022) Mrs Caroline Millar Mr Fola Oyeleye (commenced Oct 2022) Dr Peter Rowan Mrs Anu Ola (commenced Oct 2022) Mr Gary Sloan (resigned Dec 2022) Mr Chris Ducker (commenced Oct 2022) Trustee XX – Trustee with Dispensation Mr Dan Challis (commenced Oct 2022) Ms Jenny Brown (resigned May 2022) Mr James Vaughton (commenced Oct 2022) Mrs Louisa Evans (commenced Oct 2022)
## **Council**
The following individuals, together with the Trustees, served as Council members during 2022:
Abi Willetts Gordon Darragh Natasha Rayan Andrew Hill Gordon Scoble 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 Kevin Wren Robert Scott David Baldwin Lesley Cheesman Roger Purdom David Cook Mark Handley Siew H Ong Edward Issitt Mark Pickett Steve Smith Evan Winter Michael Prest Tony Uddin Girma Bishaw
## **Company Secretary during 2022**
Mr Andy Law
## **Officers**
Honorary President: Rev Stanley Davies Chairman of Board: Mr Alan Tower Hon Treasurer: Ms Deborah Kong
## **Key Management Personnel**
Dr Harvey Kwiyani (Chief Executive Officer) Mr Andy Law (Chief Operating Officer)
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **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 2022 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 2022.
## **1.2.2** The Board
The Board of Trustees, who held office during 2022, are listed on page 1. The year started with seven Trustees, which reduced to six in May following a resignation, then eventually increased to 10 by the end of the year following the addition of six new Trustees and two further resignations. Both of these latter resignations were due to the Trustee reaching the end of their third full term, and were recognised by the Council during the AGM in October 2022. 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 are listed in the notes to the Financial Statements.
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **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 most prominent risks currently being managed by the charity relate to the need to replace the existing, aging website; competition from other Christian jobs advertisers, and the potential for the charity to be the victim of a cyber-attack. The Trustees are satisfied that adequate mitigations and 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 during 2022, the charity’s strapline and supporting statement were revised were revised to:
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## Strapline: _Together for the future of mission_
## Supporting Statement: _**‘Connecting and equipping the UK church and mission community in a changing world.**_
The review also resulted in the revision of our key objectives to more accurately described and reflect the charity’s focus, intention and activity going forward. The objectives are:
1. **Connect —** help the network build and strengthen relationships and develop collaborative partnerships across organisations, nationalities, and mission fields for the sake of prayer, mutual learning, and sharing of resources.
2. **Inspire** —inspire, encourage, and motivate followers of Christ in the UK to participate in God's mission through relevant Christian ministry and service, both locally and globally.
3. **Explore** — engage with the network in critical, reflective and fruitful conversations about the future of mission, in the context of world Christianity, and the role of the UK mission community in it.
4. **Equip** —prepare and equip members for both local and global mission through the sharing of experience, best practice, and helpful resources.
5. **Model** — to be an exemplar of best practice in all areas of GC’s internal operations.
The use of ‘Learn’ as a sixth key word / objective is no longer included as we believe it is incorporated in both Explore and Equip.
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 2022**
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.
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **1.4.1** EXPLORE - exploring the future of mission
Under the guidance of Dr Harvey Kwiyani, CEO, a key focus of Global Connections’ activity in 2022 was the exploration of the racist and colonial history of mission. A central component of this work was a series of five Future of Mission events. At each event, delegates heard from a leading voice within the sector, encouraging us to consider an aspect of the traditional model of mission.
We have continued to consider the impact of these changes and challenges on the future of short-term mission, asking whether the current model employed for many short-term mission programmes needs to be reviewed. This will continue to shape discussions around short-term mission in the year ahead.
Through all such conversations, Global Connections continues to seek to facilitate dialogue around these issues; not to instruct members on what alternative models should be adopted, but to explore together whether change is required to redress the balance of perceived power and resource.
## **1.4.2** LEARN - learning together as a network
While use of this keyword stopped towards the end of 2022, Global Connections and MAP delivered a number of positive activities and outcomes against it during the year.
Despite no longer being a separate key word or objective, 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 of these activities 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) A series of five ‘Future of Mission’ events during which Jim Memory asked delegates to consider what God is doing in Europe; Dr Jay Matenga called on the mission community to prioritise the local, host recipients of the gospel; Dr Sam George explored a theology and missiology for a post-mission era; Dr Cathy Ross helped us consider the perspectives of women in mission, and Gavin Calvin spoke on the role of the local church in mission. This series was as valuable as it was challenging.
- b) During an informal series of ‘Coffee Breaks’ the Finance & Governance forum explored the impact of inflation on managing charity finances, CRM and finance software, and payroll management options. The aim of these sessions is to use the experience and knowledge of people in the network to help and support others in addressing their challenges without reinventing the wheel.
- c) The Integral Mission forum considered the role of the local church in society with a particular focus on the ‘local’ during a two-day event in Birmingham. Under the guidance of highly experienced and well-regarded speakers, delegates examined the strengths and challenges of different approaches being used in the Church and Community space both in the UK and globally.
- d) In three events across the year, the International HR forum looked at how to stay healthy and legal after Covid, how to build feedback-friendly cultures in our organisations, and how best to value the role and contribution of volunteers.
- e) In response to a pressing need in the network brought about by the impact of Covid and the war in Ukraine, the Member Care and TCK forum convened to learn about
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the implications on mission partners (and their children) of sudden and / or forced relocation.
- f) In addition to these events, our Muslim World Forum and the new Multicultural Mission (UK) forum both delivered a number of events to consider issues relevant to their constituency.
- **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. Global Connections and MAP have continued to facilitate these connections in the following ways:
- a) Forums and Events – as listed in the previous section (Learn), we ran over 20 separate events over the course of 2022. Although many of these were held virtually, they 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 CEO Forum and Finance & Governance Forum both offered opportunities throughout the year to meet in less formal virtual settings. The aim of these sessions was to provide those attending with the opportunity to talk with one another, to share experiences and offer support for mutual benefit. Feedback from these sessions has been overwhelmingly positive.
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) Virtual connection via the Networking Hub has continued to grow, with increasing utilisation of the chat function that enables members to connect with other in the network. This extended use of the Networking Hub demonstrates the value it represents to those using it, and the extra dimension that it offers to members looking to expand their connections within the network.
- c) Under the leadership of Dr Harvey Kwiyani (CEO), between 10 and 20 CEOs, national directors and executive leaders of mission and other parachurch organisations have met together in a monthly Kachere Fellowship gathering. The purpose of these virtual gatherings is to create a space for fellowship, mutual support, and group-think among such leaders.
- **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.
A few of the key achievements for Christian Vocations in 2022 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 in the review regarding the priorities of our two key stakeholders. Although this needed to be subsequently modified in the new website design, it is anticipated that this new development will significantly enhance the service Christian Vocations can offer to jobseekers and recruiters alike.
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
- b) During 2022, 574 UK job vacancies were posted through the Christian Vocations website (including UK voluntary opportunities).
- c) Income from UK job vacancies and short and long-term mission opportunities in 2022 was £9.4k more than in 2021 - £80.3k in 2022 against £70.9k in 2021. This represented an overperformance of £9.3k on the budget forecast. While these figures are very encouraging, there continues to be a degree of uncertainty in the job market due to the continuing financial volatility and inflationary pressures. Work continues to attract new business, especially amongst churches.
- d) The monthly average for webpage views of the UK jobs section for 2022 was 21,704 (260,445 views for the year.) This represents an increase of approximately 36% on 2021. It is encouraging to see this increase, but it is taking a while to recover website views to pre-pandemic levels when we were regularly seeing an average of 30,000 or more visits per month.
- e) There has been a steady increase in 2022 in followers on Twitter (2098) and Instagram (1337), a 169% increase in LinkedIn followers (from 231 to 622) and a slight decrease in Facebook followers (1729 at the end of 2022, compared to 1893 in 2021). Christian Vocations has continued to maintain a constant and regular presence on all channels, but using a more targeted approach based on the data regarding what kinds of posts work well on different channels.
- 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 leaving staff workers – both for those considering working in the Christian sector in the future and for those moving into secular work. It was very well received.
- h) Christian Vocations staff continue to support key stakeholders via two quarterly e- newsletters. _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 events and resources provided by Global Connections.
- **1.4.5** EQUIP - Resource and signpost UK churches and mission agencies on a range of operational matters.
The staff team have continued to focus on signposting members to a range of value resources at source. This is beneficial as it reduces the demand on a small staff team to gather and collate the information required to produce resources, and it ensures that members get important information from the source, without interpretation or missing context. This proved especially valuable during the pandemic, and we believe it continues to be the most appropriate model to equip our members.
In addition to this signposting approach, Global connections and MAP continued to equip members with a range of important resources including:
- a) Discounted travel and medical insurance schemes from Banner and Talent Trust. We continue to work with these, and other agencies, to support members of the network to comply with the relevant standards and access quality insurance products.
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- 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, as detailed in previous sections, with input from specialists in the field of employment and charity law, and organisational governance. This input is invaluable to members in ensuring they remain compliant with applicable rules, regulations and standards.
- d) 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 2022 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.
- c) Having set a General Fund budget with a deficit of £34.6k 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 £10.6k. See section 1.6.1 for additional information.
- d) As many of the Covid related restrictions were relaxed, most of the staff team adopted a hybrid approach to working, making the most of benefits associated with home and office-based working. Enabled by a robust and reliable IT infrastructure, it allows staff to remain connected while working flexibly and safely.
## **1.5 Summary of Achievements and Performance against Operational Plans in 2022**
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 2022 centred on the Charity’s focus on the future of mission, tackling the issues of racism and colonialism in mission, 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 2021 Annual Trustees Report. These were:
- a. **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.** The focus on exploring the future of mission has been
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central to our work in 2022. The 5 seminars that we hosted, all of which had at least 65 people in attendance, plus several other conversations we had with some members of the network (Harvey Kwiyani, our CEO, spoke at several events of member-organisations) have been impactful.
## 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.**
The podcast has yet to happen, but the series of five future of mission events throughout the year were well attended and attracted positive feedback. Through his monthly contributions to our Network News monthly e-newsletter, Harvey Kwiyani (CEO) continues to engage the issues that need to be considered by the wider network. We will continue to develop this workstream in the months ahead.
- c. **Making use of the role of an Intercultural Engagement Coordinator, to develop and strengthen relationships with Diaspora Christianity communities in around the country.** With the help of the Intercultural Engagement Coordinator, we managed to get together a new forum, Mission in Multicultural UK, that focuses on diaspora communities. The work of creating this forum increased our connections with migrant churches in the UK. We also hosted two key events focusing on African Christians in the UK, the first being in May, discussing mental health issues and the second happening in October around Black History Month concerns.
- 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.**
- Having secured the services of a highly regarded website development agency, work commenced in 2022 to scope, draft and develop the new website. This will signify a major development for the charity; making it easier to reach a potentially new audience. Significant developments in the new site structure and functionality will also make it easier for members and staff to use.
- e. **Further developing the Networking Hub as a virtual community centre where members of the network can gather to engage one another.**
- Engagement with the Networking Hub has continued to grow over the last year, with an increasing number of members signing up to the platform. The core function of the Networking Hub continues to be the Chat area where members can ask questions, and share experiences and knowledge with peers.
- f. **Continue to refine operational systems and processes 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.**
Several refinements have been implemented over the last 12 months including the utilisation of web-based project and workload management tools, and extended use of Microsoft 365 applications to replace the use of third party, paid for, alternatives. Resolution of a small number of queries regarding the charity’s VAT status has provided clarity on the ability to issue invoices for membership fees. This change was received positively by members, and will save significant time previously spent by the staff team chasing annual membership contributions.
- g. **Complete the review of MAPs (Mission Action Partnership) strategy and continue to facilitate improved connection between the MAP and GC networks.** The MAP strategy review is still a work in progress, due to the delayed finalisation of the overarching Global Connections strategy. This will remain a focus for the year
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ahead. We continue to refine the terminology and phrasing of our communications with members, to reinforce the connection between MAP and Global Connections. This includes expanding the availability of Global Connections member benefits to MAP members.
- h. **Complete the review of GC Regional Groups strategy to strengthen their connection and alignment with GC’s vision, ethos, and strategic priorities.** We met with regional Group Chairs in September to rethink how best we can work with them in order to strengthen our connections with them and increase our presence in the regions. It was agreed that, indeed, a stronger connection is needed especially as we seek to widen the work of our Regional Groups to begin to engage churches and other Christian communities in addition to Christian Unions in institutions of higher education in the UK.
- i. **Continue to develop an IT infrastructure that enables staff to work and connect safely and securely with colleagues and the wider network.**
- With the support of an experienced and skilled IT support agency, the staff team continues to operate safely and securely in a cloud-based infrastructure. This supports full compliance with relevant governance standards, and allows staff to work from anywhere at anytime (in accordance with relevant organisational policies). Working with Zorva Ltd, the charity conducted a comprehensive governance review at the start of the year to identify any areas for improvement. The small number of gaps identified have all subsequently been resolved.
- 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.**
Due to the extended focus in other areas of work, activity in this area was reduced. However, we continue to point members towards helpful resources, guides and tools through the range of regular e-newsletters (i.e. Network News, MAP Newsletter, Jobseekers Matter and Recruitment Matters).
## 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.**
Following its approval in 2021, the Board of Trustees continue to comply with a number of standard systems and processes, set out in the charity’s Board Handbook, to ensure that new and existing Trustees are, and remain, compliant with the relevant standards and regulations.
## **1.6 Financial Review**
## **1.6.1** Financial Results
Following significant reductions during 2021, income to the unrestricted (general) fund in 2022 from the three key income streams increased, resulting in a surplus of £10,580. Income from jobs advertising through Christian Vocations increased from £70,904 in 2021 to £80,272 in 2022 which represented an overperformance of £9,272 against the budget of £71,000. Events related income decreased from £16,100 in 2021 to £15,221 (against a budget of £21,500), and membership contributions increased from £160,125 in 2021 to £162,384 in 2022 (against a budget of £140,000). Additional income from unexpected donations and a legacy, contributed to an overperformance of £9,202 against the general donations budget.
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Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
Although total income decreased by 0.34% from £299,191 in 2021 to £298,174 in 2022, this reduction was less than expected for the reasons previously stated.
Total expenditure increased by 32% from £218,569 in 2021 to £287,594 in 2022 (against a budget of £301,201). The increase on 2021 was the result of having finally recruited to all vacancies and the additional expenditure associated with development of the new website. However, short periods of vacancy at the start of the year, resulted in an underspend of £5,932 against the budget for all staff and contractor expenses. The other main contributors to the underspend against the budgeted expenditure were £5,361 against event related costs and £4,745 earmarked to the new website development. The latter of which will be carried over to 2023. These underspends were offset in part by greater than expected expenditure against staff travel (£1,290), governance associate costs (£2,117) and several smaller combined expenditures.
The additional income and reduction in budgeted expenditure combined resulted in a general fund year end surplus of £10,580. This represented an overperformance of £45,132 against budget for the full year of -£34,551.
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, including completion of the new website and commencement of focused programme of intercultural engagement. It also allows the charity to increase its network engagements while also continuing to speak into mission discourse with similar organisations in Europe.
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 £98,907. 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.
The actual free reserves are £218,714, which is the equivalent of approximately 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. Although the Trustees have approved a deficit budget of £30,081 for 2023, with a further potential deficit budget of £28,269 in 2024, it is noted that this is based on conservative income and expenditure forecasting. This is based on uncertainty regarding the financial security of some
Page **13** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
network members, and the possibility that the size of the network will reduced over the next two years. When combined with known higher operational costs associated with having a full staff team (this will amount to c£17.8k additional expenditure for the full year), and other general uplifts impacted by inflation (for example, higher travel costs and service charges), it is anticipated that the charity will not deliver a surplus in the next two years.
Despite this, the charity does not forecast passing below its absolute free reserves limit of £39,865 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 2023 are a mix of short-term priorities and on-going delivery of the strategic objectives:
- a. Continue to develop the “The Future of Mission” programme and develop a “Passion for Mission” podcast to provide thought leadership on issues related to mission in the UK and around the world.
- b. Continue to lead the network in interrogating the colonial legacy of mission through the Passion for Mission conference and encourage non-Western Christians in the UK to also engage in mission.
- c. Develop the role and impact of the Intercultural Engagement Coordinator, to develop and strengthen relationships with Diaspora Christianity communities in around the country.
- d. Finalise development of the new website for Global Connections and MAP.
- e. Review the range and type of events made available to members, to best meet their needs and preferences. This will include the possibility of expanding the number of short, free, virtual catch-up / Coffee break style events specific to each of the forums.
- f. Raising awareness of members to the range of material benefits, such as discounted insurance, group pension scheme, discounted job advertising etc.
- g. Continue to develop and expand use of the Networking Hub as a virtual community centre where members of the network can gather to engage one another.
- h. Complete the review of MAPs (Mission Action Partnership) strategy and continue to facilitate improved connection between the MAP and GC networks.
- i. Develop and deliver an updated model to replace the Short-Term Mission Code of Best Practice.
- j. 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).
Page **14** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
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 24/05/23 and signed on their behalf by:
Mr Alan Tower (Chair):
Date: 24/05/23
Page **15** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
**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 2022.
## **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: 1[st] June 2023
Page **16** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **3. Financial Statements**
**3.1. Statement of Financial Activities (Including Income & Expenditure Account) – Year**
## **Ending 31 December 2022**
|**_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_**
**_£_**
**_£_**
29,202
893
267,368
200
511
0|**_2022_**
**_Total_**
**_£_**
30,095
267,568
511|**_2021_**
**_Total_**
**_£_**
34,368
264,672
150|
|---|---|---|---|
||**297,081**
**1,093**|**298,174**|**299,191**|
||6,030
0
280,406
1,158|6,030
281,564|4,914
213,655|
||**286,436**
**1,158**|**287,594**|**218,569**|
||**10,645**
**-65**
0
0|**10,580**
0|**80,622**
0|
||10,645
-65
208,069
12,046|10,580
220,115|80,622
139,493|
||**218,714**
**11,981**|**230,695**|**220,115**|
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 2021 are show in Note 2.
The notes on pages 19 to 28 form part of these financial statements.
Page **17** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **3.2. Balance Sheet (As At 31 December 2022)**
|**_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_**
**_£_**
**_£_**
-
-
12,079
217,571
11,981|**_2022_**
**_Total_**
**_£_**
-
12,079
229,552|**_2021_**
**_Total_**
**_£_**
-
12,688
218,004|
|---|---|---|---|
||229,650
11,981
-10,936
-|241,631
-10,936|230,692
-10,577|
||218,714
11,981|230,695|220,115|
||**218,714**
**11,981**|**230,695**|**220,115**|
|||218,714
-|208,069
-|
|||218,714
11,981|208,069
12,046|
|||**230,695**|**220,115**|
The notes on pages 19 to 28 form part of these financial statements. Approved by the Board on 24/05/23 and signed on their behalf by:
Mr Alan Tower (Chair):
Page **18** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
Company limited by guarantee, Number 3886596
## **3.3. Notes To The Financial Statements For The Year Ending 31 December 2022**
## 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.
## (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 **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## (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. Where categories of expenditure relate to more than one expenditure heading in the SOFA, these are allocated between headings on the basis of an estimate of staff time spent thereon.
## (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 **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## 2 **STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES FOR 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_**
**_2021 Total_**
**_£_**
**_£_**
**_£_**
33,318
1,050
34,368
267,828
-3,156
264,672
150
-
150|
|---|---|
||**301,297**
**-2,106**
**299,191**|
||4,914
-
4,914
213,235
420
213,655|
||**218,149**
**420**
**218,569**|
||**83,148**
**-2,526**
**80,622**
-
-
-|
||83,148
-2,526
80,622
124,921
14,572
139,493|
||**208,069**
**12,046**
**220,115**|
Page **21** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## **Balance Sheet comparative figures for 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|
|---|---|---|
||218,646
12,046
-10,577|230,692
-10,577|
||208,069
12,046|220,115|
||**208,069**
**12,046**|**220,115**|
|||208,069
-|
|||208,069
12,046|
|||**220,115**|
Page **22** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## 3 **DONATIONS**
|General Donations
Legacies
Trusts and Grants
Comparative figures for 2021:
General Donations
Legacies
Trusts and Grants|**_Unrestricted_**
**_£_**
9,208
5,494
14,500|**_Restricted_**
**_£_**
893
-
-|**_2022_**
**_Total_**
**_£_**
10,101
5,494
14,500|
|---|---|---|---|
||**29,202**|
**893**|
**30,095**|
||**_Unrestricted_**
**_£_**
16,662
2,000
14,656|**_Restricted_**
**_£_**
1,050
-
-|**_2021_**
**_Total_**
**_£_**
17,712
2,000
14,656|
||**33,318**|
**1,050**|
**34,368**|
4 **INCOME FROM CHARITABLE ACTIVITIES**
|Conferences and Events
Contributions from Members
Direct Charitable sales
Affinity schemes &
miscellaneous trading
Comparative figures for 2021:
Conferences and Events
Contributions from Members
Direct Charitable sales
Affinity schemes &
miscellaneous trading
|**_Unrestricted_**
**_£_**
15,221
162,384
81,096
8,667|**_Restricted_**
**_£_**
-
200
-
-|**_2022_**
**_Total_**
**_£_**
15,221
162,584
81,096
8,667|
|---|---|---|---|
||**267,368**|
**£200**|**267,568**|
||**_Unrestricted_**
**_£_**
19,780
160,125
71,610
16,313|**_Restricted_**
**_£_**
-3,436*
280
-
-|**_2021_**
**_Total_**
**_£_**
16,344
160,405
71,610
16,313|
||**267,828**|
**-3,156**|**264,672**|
*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.
Page **23** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## 5 **INVESTMENT INCOME**
- 6
|Interest received on cash
balances
Comparative figures for 2021
**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
2021
Staff costs
Outsourced contractors
Office property,
administration, staff travel
Promotions and resources
Conference and events
Examination of accounts|**_2022_**
**_Unrestricted_**
**_Restricted_**
**_Total_**
**_£_**
**_£_**
**_£_**
511
-
511
**_2021_**
**_Unrestricted_**
**_Restricted_**
**_Total_**
**_£_**
**_£_**
**_£_**
150
-
150
**_Cost of_**
**_activities in_**
**_furtherance_**
**_Cost of_**
**_of the_**
**_generating_**
**_charity’s_**
**_Governance_**
**_2022_**
**_funds_**
**_objects_**
**_Costs_**
**_Total_**
**_£_**
**_£_**
**_£_**
**_£_**
4,877
184,367
5,853
195,097
135
5,112
162
5,409
1,018
38,450
1,221
40,689
-
31,781
-
31,781
-
7,792
-
7,792
-
-
800
800
-
2,508
3,518
6,026
**6,030**
**270,010**
**11,554**
**287,594**
**_Cost of_**
**_generating_**
**_funds_**
**_Cost of_**
**_activities in_**
**_furtherance_**
**_of the_**
**_charity’s_**
**_objects_**
**_Governance_**
**_Costs_**
**_2021_**
**_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|
|---|---|
## **TOTAL EXPENDITURE**
Page **24** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
|Miscellaneous expenses
-
1,078
**4,914**
**205,692**
7
**NET MOVEMENT IN FUNDS**
This is stated after charging:
Lease of property
Lease of office equipment
Examiner's fee
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|1,266
2,344
**7,963**
**218,569**
**_2022_**
**_2021_**
**_£_**
**_£_**
10,375
11,513
2,691
2,639
800
800
**_2022_**
**_2021_**
8
8
6
5
**_£_**
**_£_**
168,655
129,042
9,027
6,553
17,415
13,653
400
335|1,266
2,344
**7,963**
**218,569**
**_2022_**
**_2021_**
**_£_**
**_£_**
10,375
11,513
2,691
2,639
800
800
**_2022_**
**_2021_**
8
8
6
5
**_£_**
**_£_**
168,655
129,042
9,027
6,553
17,415
13,653
400
335|
|---|---|---|
||**195,497**|
**149,583**|
Employee benefits to key management personnel for the year totalled £91,290 (2021: £61,323).
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 2021). Expenses of £518 for travel were reimbursed to five trustees during the year (£144 to two trustees in 2021).
## 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 £17,087 (2021: £13,207).
Page **25** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
|10
**TANGIBLE ASSETS**
**_Fixed assets held for use by the charity_**
**Cost**
At 1stJanuary 2022
Additions
Disposals
**As at 31st December 2022**
**Depreciation**
At 1stJanuary 2022
Charge for the year
Released on disposal
**As at 31st December 2022**
**Net book value**
**As at 31st December 2022**
As at 31st December 2021
11
**DEBTORS AND PREPAYMENTS**
Taxation: VAT recoverable
Debtors
Prepayments
12
**CREDITORS**
Taxation and social security
Deferred income
Accrued expenses
Accrued holiday pay
Cancelled Events|**_Computer_**
**_Office_**
**_Total_**
**_Total_**|**_Computer_**
**_Office_**
**_Total_**
**_Total_**|**_Computer_**
**_Office_**
**_Total_**
**_Total_**|**_Computer_**
**_Office_**
**_Total_**
**_Total_**|
|---|---|---|---|---|
||
**_equipment_**
**_2022_**
10,052
1,175
11,227
-
-
-
-
-
-|||**_2021_**
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**|
||-|-
-||-|
||-|-
-||-|
|||**_2022_**
**_2021_**
7,682
10,064
4,396
2,660
**12,078**
**12,724**|||
|||**_2022_**
**_£_**
3,204|**_2021_**
**_£_**
2,617
-
7,183
777
-||
|||-|||
|||7,278|||
|||454
-|||
|||**10,936**|
**10,577**||
Page **26** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
## 13 **COMMITMENTS**
The future minimum lease payments to which the organisation is committed under operating leases in the coming years are as follows:
|**_2022_**
Lease payments due:
**_Total_**
_Within one year:_
Land & buildings (inc. service
charges)
9,350
Other operating leases
2,820
_Within two to five years:_
Land & buildings
-
Other operating leases
-|**_2021_**
**_Total_**
9,350
2,810
-
-|
|---|---|
## 14 **RELATED PARTY TRANSACTIONS**
There were no individual related party transactions during the year which require disclosure (£NIL in 2021). Aggregate donations in the year without condition from trustees and key management personnel totalled zero.
## 15 **UNRESTRICTED FUNDS**
|General Fund|**_Balance_**
**_at_**
**_Movement in funds_**
**_Balance_**
**_at_**
**_1st Jan_**
**_31st Dec_**
**_2022_**
**_Income_**
**_Expenditure_**
**_Transfers_**
**_2022_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
208,069 297,081
286,436
-
218,714|
|---|---|
||**208,069 297,081**
**286,436**
**-**
**218,714**|
Comparative figures for 2021:
|General Fund
Re-konnect camps|**_Balance_**
**_at 1st_**
**_Jan_**
**_Movement in funds_**
**_Balance_**
**_at 31st_**
**_Dec_**
**_2021_**
**_Income_**
**_Expenditure_**
**_Transfers_**
**_2021_**
**£**
**£**
**£**
**£**
**£**
120,720
301,297
-210,268
-3,680
208,069
4,201
-
-7,881
3,680
-|**_Balance_**
**_at 1st_**
**_Jan_**
**_Movement in funds_**
**_Balance_**
**_at 31st_**
**_Dec_**
**_2021_**
**_Income_**
**_Expenditure_**
**_Transfers_**
**_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**|
Page **27** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION Financial Statements for the Period Ended 31 December 2022
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 2022.
## 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_**
**_2022_**
**_2022_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
1,007
-
1,007
-
-
-
-
-
-
-
3,845
833
-
-
4,677
1,326
-
-
-
1,326
334
-
-
-
334
4,489
-
-
-
4,490
1,045
260
151
-
1,154|
|---|---|
||**12,046**
**1,093**
**1,158**
**-**
**11,981**|
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. All CRIB funds were transferred to The Sheiling Trust in accordance with an agreed transfer arrangement that finalised in February 2022.
**GC Staff Support:** Donations received for funding salaries of specific members of GC staff. The balance of salaries is funded by unrestricted funds.
**Lausanne General:** Donations received for the work of Lausanne Committee for World Evangelisation.
**Network Events:** Mission promotion events organised cooperatively by member agencies. **Staff ministry:** Relates to monies given to support the ministry of Bryan and Marion Knell. Bryan is a former staff member.
**H4M (Hope for Muslims):** The fund comes from income of the 2015 UK tour event attendance, book sales and donations for ministry to Syrian refugees. The donations were distributed between seven member agencies of Global Connections who cooperated in presenting the tour events.
**Regional Reps** : This fund covers travel and other operating expenses of representative staff from various mission agencies working together under the banner of GC.
## **Comparative 2021 movements**
||**_Balance_**|**_Movement in funds_**|**_Movement in funds_**||**_Balance_**|
|---|---|---|---|---|---|
||**_at 1st_**||||**_at 31st_**|
||**_January_**|**_Income_**|**_Expenditure Transfers_**||**_Dec_**|
||**_2021_**||||**_2021_**|
||**£**|**£**|**£**|**£**|**£**|
|CRIB|809|348|-150|-|1,007|
|GC Staff Support|-|220|-220|-|-|
|Lausanne General|3,363|481|-|-|3,845|
|Network Events|4,762|-3,436|-|-|1,326|
Page **28** of **29**
Company No: 3886596 EVANGELICAL MISSION ASSOCIATION
Financial Statements for the Period Ended 31 December 2022
|Staff Ministry
H4M (Hope for Muslims)
Regional Reps
**Total Restricted Funds**|334
-
-
-
334
4,489
-
-
-
4,490
815
280
-50
-
1,045|
|---|---|
||**14,572**
**-2,106**
**-420**
**-**
**12,046**|
Page **29** of **29**