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Freedom in Christ Ministries (A company limited by guarantee)

Report and Unaudited Financial Statements For the Year Ended 30 June 2023

Charity number 1082555 Company number 3984116 (Registered in England & Wales)

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

Reference and Administrative Information	4
Structure, Governance and Management	5
Objectives and Activities	6
Achievements and Performance	7
Plans for Future Periods	7
Financial Review	7
Members of the Trustee Body	10
Independent Examiner’s Report to the Trustees	11
Statement of the Unaudited Financial Activities for the year ended 30 June 2023	12
Balance Sheet for the year ended 30 June 2023	13
Notes forming part of the financial statements for the year ended 30 June 2023	14-17

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

Reference and Administrative Information

Charity Name Freedom in Christ Ministries Charity Registration No. 1082555 Company Registration No. 3984116 Registered Office and operational address 4 Beacontree Plaza, Gillette Way, Reading RG2 0BS

Trustees/Directors

Sarah Brewer, Chair Sheila Hendley Rodney Woods David Wren

Secretary Rob Davies

Executive Director

Rob Davies

Independent Examiner

Dermot Woolliscroft ACA (RETIRED), CTA (RETIRED) Watersedge, Tithe Barn Drive Bray Berkshire SL6 2DF

Bankers

CAFCash Ltd, Kings Hill, Kent ME19 4TA NatWest Bank plc, Market Place, Reading, RG1 2EP

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

Structure, Governance and Management

Governing Document

The organisation is a charitable company limited by guarantee, incorporated on 2 May 2000 and registered as a charity on 22 September 2000. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Trustee Body

The directors of the company are also charity trustees for the purposes of charity law and under the company’s Articles are known as members of the Trustee Body. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

New Trustees are recruited by direct invitation from the existing Board of Trustees and are identified either by the Board of Trustees or by referral to the Trustees. In extending invitations account is taken of the skills present and needed around the Board table. Potential Trustees are invited to attend Trustee meetings as observers and enabled to familiarise themselves with the organisation. Once mutual agreement as to the suitability of the appointment has been established new Trustees may be appointed to serve in association with the Board of Trustees until the next round of Board elections.

Trustee Induction and Training

Currently new Trustees receive familiarisation during the pre-election period of their association with the Board. Familiarisation includes: sitting in on Trustee meetings; a tour of the facilities and meeting key personnel; introduction to the various aspects of the work, including strategic planning documents. Relevant guidance publications from regulatory bodies are provided to all new Trustees. In addition Trustees receive updates through the quarterly Board meetings and through interim briefing communications. If deemed necessary, Trustees will be encouraged to attend relevant training and refresher courses on an ongoing basis.

Risk Management

The Trustees carry out an annual review of the Board’s objectives and policies, including risk assessments, and confirm there were no new major risks to which the Charity is exposed. The chief areas assessed were: business interruption, financial, compliance, governance, safety of clients and staff, and reputation. Responsibility for ongoing monitoring and action rests with the Trustees delegated to the Executive Director.

Organisational Structure

Day to day operational leadership is delegated by the Board of Trustees to an Executive Director (ED) who is supported by a management team organised as shown on the next page. The Board of Trustees is a policy making Board, having adopted the Carver principles of governance. It sets policies that limit the freedom of the Executive Director where that is needed and sets policies for the strategic ends of the Charity for a rolling 3-5 year plan that is reviewed each year. For governance, the Board of Trustees interfaces only with the Executive Director, who is free to make decisions within the bounds of the strategic plan and governance parameters. The ED provides a report to the quarterly Board meetings that records progress against objectives and the strategic plan, and any exceptions to governance parameters.

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

Organisation Chart

Related Parties

The Charity operates under the aegis of Freedom in Christ Ministries International and has links with Freedom in Christ Ministries organisations and representatives operating in over 30 countries throughout the world. These informal links provide for the sharing of ideas and issues as well as for mutual support and encouragement.

Objectives and Activities

Charitable Objects

1 To advance the Christian faith through the teaching of Christian doctrine and principles and the pastoral care of Christian people.
2 To advance the education and training of persons in Christian churches of all denominations in counselling and pastoral skills based upon Christian doctrine.

Primary Objective

The Charity’s Primary Objective is:

Our heart is to see the UK Church free to bring transformation to people, groups, communities, and the nation.

We will do this by equipping Christian leaders through training and resources to build up the body of Christ to

Adopt a truly biblical and effective approach to discipleship characterised by the “Three Ts” of the Freedom In Christ message – Truth, Turning and Transformation.
Apply that approach to individual Christians, Marriages, Churches and Ministries; of every generation, every tribe, and every nation throughout the UK.
Cooperate with other leaders in maintaining the unity of the spirit through the bond of peace to bring about a new openness to the gospel.

Out of a spirit of generosity, Freedom in Christ Ministries UK embraces its role to help Freedom in Christ Ministries International develop new resources, refresh current resources, and to help develop and support FIC ministries in other countries of the world.

The trustees set aside a meeting in the annual cycle to review the Carver “Ends” policies and to set objectives for the coming year, taking into account the Charity Commission’s guidance on public benefit, and, in particular, the specific guidance for charities for the advancement of religion.

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

Strategic Objectives in Support of the Primary Objective

The following Strategic Objectives are designed to support our primary objective:

Go Wider: efficiently and relevantly train and resource Christians in leadership in the UK to make fruitful disciples in (a) Every generation (b) Every nationality and (c) Every region of the UK with the Freedom In Christ approach to discipleship.
Go Deeper: encourage UK Christians in leadership of every generation, tribe and nation to go deeper into (a) Personal freedom and fruitfulness (b) Discipling others including those with life-controlling issues and (c) Facilitating corporate freedom in Marriages, Churches, Ministries and Communities, through up-to-date training and resources.
Go Global: cooperate with FICMI to (a) Initiate and produce up-to-date resources and training (b) Connect and share lessons learned in the UK with other FICM National Reps and their teams and (c) Help realise God’s provision for the Freedom vision worldwide.

Achievements and Performance

The significant achievements during the year were:

Leadership :
Our continued development of programmes designed to support Christians in leadership, reaching 200+ leaders in the period, through:
Online Freedom Courses for Leaders, including Freedom In Christ Course (x2), Freed To Lead (x2), Grace Course, and Keys To Health & Wholeness
Transform – our 9-month personal journey for leaders - attracted over 30 participants supported by a voluntary team of Hub Leaders.
Personal Freedom Appointments for 30+ leaders, along with numerous one-onone support meetings with between our Regional Representatives and leaders looking to establish Freedom in Christ in their church or ministry.
Discipleship Resources:
The continued development and sale of Discipleship Resources to equip churches with the material they need for a fruitful, church-wide discipleship strategy. Sales of participant guides across all our courses increased year-on-year, in part due to the lifting of COVID-19 restrictions. The UK ministry supported the continued development of a new Youth Course and new Grace Course in the period.
A new “simplified” Freedom In Christ Course, suitable for those that find the current format and message inaccessible, was developed further and piloted throughout 2023.
A new course suitable for more traditional church settings was developed and piloted with ReSource in the period and was launched in Nov 2023 as “Alive In Christ”.
Training:
We continued to re-develop our Training Modules for Church Teams, and piloted them both as online webinars and in-person training events.
Organisational:
Appointed a Comms Manager to expand and develop our communications to stakeholders, through a monthly Prayer Letter, Termly Newsletter, Video, Blog, Website, and Social Media.
Ran a Sponsored “Challenge Events” including a mountain hike and sky-dive with a target of raising £50k for the ongoing development of the UK ministry.

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

Continued to develop an International Website Strategy for all the FIC National offices based on a template.
Supported the ongoing development of Freedom In Christ International through membership of various working teams and financial support.

Plans for Future Periods

Continue to develop Transform, and our Online Courses for Christians in leadership, by expanding the team trained to deliver it.

Continue to develop the following resources: Grace Course, Youth Course, the accessible version of Freedom In Christ.

Launch our new Training Modules for Church Teams

Roll out the National Website strategy to the Freedom In Christ National Offices.

Develop our funding strategy with a focus on increasing regular support from donors and accessing any Trusts and Grants keen to support our work.

Continue to grow and develop our teams of volunteers into every region of the UK

Reach out to and help equip the international church in the UK

Financial Review

Presentation of the financial statements

The financial statements have been prepared in accordance with The Charities Act (Accounts and Reports) Regulations and The Charity Commission Statement of Recommended Practice: Accounting and Reporting by Charities (FRS102 2015).

Reserves Policy

The Trustees have set a policy on reserves that there should be sufficient for normal expenditure of a minimum of 3 months, and maximum of 12 months. During the financial year, the reserves were in this range.

Investment Policy

Funds that are not required to meet expenditure are invested in the short term in a deposit account operated by CAF Bank Ltd. The Charity therefore does not seek to invest for the sake of income.

Principal funding resources

The total income from all sources for the year ended 30 June 2023 was £221,225 (an increase of 16%) and total expenditure was £230,162 (an increase of 9%).

Restricted income, received as restricted donations, was £27,754 (12% of all income against 15% of income last year)

Unrestricted income was £193,651 (88% of all income, against 85% of income last year) .

The largest element of unrestricted income was sales of materials (50% of unrestricted income against 48% last year) Donations were 42%, up from 41% last year, and 21% up in value terms .

The Charity continues to develop fund-raising strategies that will further increase the proportion of income arising from individual donations and from churches.

The Charity enjoys the free use of a medium sized office that is ample for its needs. Good use is made of open-source web-based systems to simplify order management and stock

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

control as well as facilitating on-line giving to specific projects. This has reduced the need for further staff.

Administrative costs remain at about 9% of total expenditure (LY 9%). Charitable activities include conferences and workshops in the UK and abroad, the purchase of resources for sale and the development of further resources for use in the UK and internationally.

----- Start of picture text -----
Unrestricted Sources of Income
Donations &
investment income
50%
Materials sales
42%
Conference income
0% 8%
Speaking fees & other
Where the unrestricted money goes
77%
Costs of generating funds
Costs of UK charitable activities
Costs of International activities
Costs of governance
7%
9% Costs of administrative support
6%
1%
----- End of picture text -----

Statement of Directors Responsibilities

The Charities Act and the Companies Act require the Directors (who are also the trustees for Charity Law) to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial period. In preparing those financial statements, the directors follow best practice and:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;

Freedom in Christ Ministries

Report and Unaudited Financial Statements for the year ended 30 June 2023

make judgments and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Directors are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Directors are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors are also responsible for the contents of the Directors’ Report, and the responsibility of the independent examiner in relation to the Directors’ Report is limited to examining the report and ensuring that on the face of the report there are no inconsistencies with the figures disclosed in the financial statements.

This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities (FRS102 2015) and in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Members of the Trustee Body

The Trustees, who are directors for the purpose of company law and trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 3.

In accordance with company law, as the directors of the company, we certify that:

so far as we are aware, there is no relevant financial information of which the company’s Independent Examiner was unaware; and
we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant financial information and to establish that the Charity’s Independent Examiner is aware of that information.

Independent Examiner

Dermott Woolliscroft was appointed as the charitable company’s Independent Examiner and has expressed his willingness to act in that capacity.

Approved by the Trustees and signed on their behalf by:

Sarah Brewer _____ Date: ___ / _/ _ 22nd March 2024 Sarah Brewer (Chair of Trustees)

Freedom in Christ Ministries Report and Vnaudite<J Finan(aal Statements kn the year ended 30 Jurbe 2023 Independent Examiner's Report to the Trustees I fewl to the charity twstees on my examinalwji of the actnts of Frce(b)m in Christ UK for the year ended 30 June 2023. Responsibilities and basis of report As the chanty's trustee5 of the Company (arvj also its dire(knrs for the purFK)sas of company law) you aro rOSpSIble for Iho preparation of the accounts in ac¢ordanc wilh tt)e fequirewnts of ts CoffpaniÉs Act Ilho 20Q Ad.). Having Satisf myself ttiat the a¢xounts of the Company are rbjt required to be audited under Part 16 of Ihc 2CM)6 Ad and eligible for independenl examinakn'on, I reFth sped of my examination of yr charity's c4jrts as camed oui under seah)n 145 of tho Charities Act 2011 ('the 2011 Ad.). In carrying out my examination I have foltowed the Directions given by Ihe Charity CommissM)n undcr secl)n 14515) (b) of Ihe 2011 ACL Independent tniner'S statement I have complete(I my examinab"(m. I CA)nfimi Ihat no matters have lo my attention in c£jnnocl)n wrth the examination giving me (use to believe: 1. accountsng records were Thx kept in respect of the Ccthpany as requi by section 386 01 the 2006 Aci.. ( 2. the nts do rNJt Cord wilh those records: or 3. tho ac(nts do rrfA pIY Nmth the ac¢ounling requirem8nts of sedwjn 396 of the 21X)6 Acl other than any rcquirement that the accounts give a uc aThl fair view vthicti 15 nol a matter ¢Sidered as part of an indeFtndent examinabon.. 4. the accounts not been prepAr1 in actordance vAlh the mths a1 prirKaples of the Stat(tmont of Recor[ Practice for a¢¢ounling aThJ rertIng by tharities lapplicablo to tharitics preparirNJ tr1r a¢xounts in accordan with the Financial ReFwJ1i $18rMJard applicable in thc UK Republic of lrtlaThJ (FRS 102)]. examinaknon to which attrtM)n slK)uld be drawn in this refwNi in order to able a pro nderstandiry of the xcounts lo be reached. by: Dermot Wooliscroft AJ 12024 Derrt W¢)ollisttoft ACA (RETIRED). CTA IRETIRED) Watersodgo, Tilhe Bam Drive Bray Berkshire SL6 2DF

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2023-06-30-accounts

Freedom in Christ Ministries (A company limited by guarantee)

Contents

Report and Unaudited Financial Statements for the year ended 30 June 2023

Reference and Administrative Information

Trustees/Directors

Executive Director

Independent Examiner

Report and Unaudited Financial Statements for the year ended 30 June 2023

Structure, Governance and Management

Governing Document

Recruitment and Appointment of Trustee Body

Trustee Induction and Training

Risk Management

Organisational Structure

Report and Unaudited Financial Statements for the year ended 30 June 2023

Organisation Chart

Related Parties

Objectives and Activities

Charitable Objects

Primary Objective

Report and Unaudited Financial Statements for the year ended 30 June 2023

Strategic Objectives in Support of the Primary Objective

Achievements and Performance

Report and Unaudited Financial Statements for the year ended 30 June 2023

Plans for Future Periods

Financial Review

Presentation of the financial statements

Reserves Policy

Investment Policy

Principal funding resources

Report and Unaudited Financial Statements for the year ended 30 June 2023

Statement of Directors Responsibilities

Report and Unaudited Financial Statements for the year ended 30 June 2023

Members of the Trustee Body

Independent Examiner

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B������ S���� �� �� 30 J��� 2023

22nd March 2024

Sarah Brewer

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