**REGISTERED COMPANY NUMBER: 04792839 (England and Wales) REGISTERED CHARITY NUMBER: 1099434**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021**
## **FOR**
## **THE RHEMA MISSION**
**THE RHEMA MISSION**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
**THE RHEMA MISSION (REGISTERED NUMBER: 04792839) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
a) To advance the Christian Religion.
b) To relieve persons in Uganda who are in need, hardship and distress.
c) To promote education in accordance with the principals of the tenets of the christian faith by establishing and maintaining a Church, Bible School, Day School and Health Centre.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
- Continuation of renovation & improvements made to Rode Heath Chapel.
- Pastoral support given to both Church members & village residents, including telephone contact & help with transport
- to medical appointments.
- Supporting the homeless charity 'Reaching Out To All' (ROTA).
- Raising awareness of the Church & inviting local people to engage with services & special events via email, local
- groups on social media & our own social media groups.
- Facilitate Community Doorstep Carol Singing in Rode Heath, including setting up sound system & printing carol sheets
- (organised by Premier Radio).
- Easter Trail around village organised for families & children to participate, with prizes for winners & all who took part.
- Acting as local drop-off point for Alsager & District Foodbank & active involvement of our members into the operation of the charity & donations of food items.
- Knit and Natter group moved to Facebook to support ladies in the group as they were unable to meet in person due to
- the Coronavirus Pandemic (plans to restart in person in September 2021).
- Suffering Church Sunday event held online, raising funds for Barnabas Fund bringing aid & relief to people all over the world who suffer for their faith. - Support sent to Christian ministry in India to support local people affected by Coronavirus Pandemic with essential food & medical needs.
- Support sent to Christian Ministry in Israel reaching out to Arabs & Jews.
- Story & Singing Times broadcast on YouTube & Facebook. Publicised via social media, encouraging families &
- children to watch & take part.
- Midweek Fellowship Group on Zoom to provide support & encouragement during Coronavirus Pandemic.
- Online Sunday services every week on Facebook & YouTube whilst pandemic lockdowns & restrictions in place. In person services restarted when restrictions were relaxed allowing places of worship to reopen & appropriate precautions put in place to protect worshippers.
- Live broadcasting of in person Sunday services began in May 2021 on YouTube & repeated later the same day on Facebook to support those unable to get along in person.
- Audio CDs recorded for & distributed to local people without internet access.
- Weekly Zoom meetings to enable folks to remain connected & supported.
- 'Garden Fellowships' organised to provide support for those who want fellowship.
- Recorded & in person School Assemblies for & at Whitegate Primary School. - Pastoral support for those who are suffering during the pandemic.
- Regular doorstep (social distanced) visits to the elderly and living alone.
- Support of local elderly & vulnerable folks with shopping each week as part of the local Covid-19 Response Volunteer Team.
- Clear signage & posters outside the Church building with telephone & online contact details including times & access
- details of services for those in need of help &/or support.
## **FINANCIAL REVIEW Reserves policy**
The Trustees have reviewed the Charity's needs for reserves in line with guidance issued by the Charity Commission.The Trustees meet on a quarterly basis. Income and Expenditure is monitored on a regular basis to ensure they are adequate for the Charity's needs.
## **General Overview of the year**
The income of the charity amounted to £ 32,306 (2020 - £33,652) . Expenditure amounted to £33,810 (2020- £36,577).
Page 1
**THE RHEMA MISSION (REGISTERED NUMBER: 04792839)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021**
## **FUTURE PLANS**
- Family Summer Fun Day planned for last Sunday in August 2021.
- Patch the Pumpkin (Halloween alternative) event for local families & children planned for 31st October 2021.
- Christmas Story Family Event planned for first Sunday in December 2021 including crafts, games, drama & live farm animals.
- Easter Egg Hunt Family event planned for Easter Weekend in 2022.
- Restart Community Carol Singing around the village Christmas tree after having to cancel in 2020 due to the Coronavirus Pandemic.
(All the above events are planned to continue annually)
- Senior Citizens Club.
- Development of Fellowship & Support Groups for men & the elderly.
- Development of work into local schools.
- Children's Holiday Club.
- Mother & Toddler Group. (Scheduled to start September 2021)
- Youth group to meet the needs of the young people in the church and the area.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is constituted as a company, limited by guarantee and is therefore governed by a Memorandum and Articles of Association dated 9 June, 2003.
## **Recruitment and appointment of new trustees**
The charity seeks the appointment of new Trustees from persons who share the same ethos seeking to identify those considered suitable to provide a balance of skills and strengths.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
04792839 (England and Wales)
**Registered Charity number** 1099434
## **Registered office**
18 Heath Avenue Rode Heath STOKE-ON-TRENT ST7 3RY
## **Trustees**
S King Mrs. A King Rev. D. Scoffins (deceased 25.10.21) Mrs. A Scoffins Mrs. A James Mrs J L Ashton C S Ashton **Company Secretary** Mr. S King
**Independent Examiner** Smethurst & Co LLP 12 Abbey Road GRIMSBY DN32 0HL
## **PUBLIC BENEFIT**
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17 (5) of the 2011 Charities Act when reviewing the aims and objectives prior to planning and developing activities.In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.
Page 2
**THE RHEMA MISSION (REGISTERED NUMBER: 04792839)**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 JUNE 2021**
## **TRUSTEES' RESPONSIBILITY STATEMENT**
The trustees (who are also the directors of The Rhema Mission for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally 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, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- 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 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. They 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.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ S King - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE RHEMA MISSION**
## **Independent examiner's report to the trustees of The Rhema Mission ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 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**
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 (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
C. M. Tams A.C.A Smethurst & Co LLP 12 Abbey Road GRIMSBY DN32 0HL Date: .............................................
Page 4
**THE RHEMA MISSION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
32,052
Investment income
2
-
**Total**
32,052
**EXPENDITURE ON**
**Charitable activities**
Core
33,590
**NET INCOME/(EXPENDITURE)**
(1,538)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
167,974
**TOTAL FUNDS CARRIED FORWARD**
166,436|Restricted
funds
£
254
-
254
220
34
1,000
1,034|30.6.21
Total
funds
£
32,306
-
32,306
33,810
(1,504)
168,974
167,470|30.6.20
Total
funds
£
33,650
2
33,652
36,577
(2,925)
171,899
168,974|
|---|---|---|---|
The notes form part of these financial statements
Page 5
## **THE RHEMA MISSION (REGISTERED NUMBER: 04792839)**
## **BALANCE SHEET**
## **30 JUNE 2021**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
8
148,405
**CURRENT ASSETS**
Debtors
9
996
Cash at bank
19,322
20,318
**CREDITORS**
Amounts falling due within one year
10
(2,287)
**NET CURRENT ASSETS**
18,031
**TOTAL ASSETS LESS CURRENT LIABILITIES**
166,436
**NET ASSETS**
166,436
**FUNDS**
12
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
1,034
1,034
-
1,034
1,034
1,034|30.6.21
Total
funds
£
148,405
996
20,356
21,352
(2,287)
19,065
167,470
167,470
166,436
1,034
167,470|30.6.20
Total
funds
£
150,807
809
19,600
20,409
(2,242)
18,167
168,974
168,974
167,974
1,000
168,974|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2021.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
S King - Trustee
The notes form part of these financial statements
Page 6
**THE RHEMA MISSION**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|Freehold property|- 2% Straight Line|
|---|---|
|Plant and machinery|- 25% Reducing Balance|
|Fixtures and fittings|- 25% Reducing Balance|
|Computer equipment|- 33% Straight Line|
Included in freehold property is land of £50,000 which is not depreciated.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**||||
|---|---|---|---|
||30.6.21||30.6.20|
||£||£|
|Interest received||-|2|
Page 7
**THE RHEMA MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021**
## **3. GRANTS PAYABLE**
|**GRANTS PAYABLE**|||
|---|---|---|
||30.6.21|30.6.20|
||£|£|
|Core|514|1,495|
|The total grants paid to institutions during the year was as follows:|||
||30.6.21|30.6.20|
||£|£|
|Other Institutions|120|460|
|The total grants paid to individuals during the year was as follows:|||
||30.6.21|30.6.20|
||£|£|
|Other Individuals|394|1,035|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/(expenditure) is stated after charging/(crediting):|||
||30.6.21|30.6.20|
||£|£|
|Independent examiner fee|784|495|
|Depreciation - owned assets|2,976|3,093|
|Deficit on disposal of fixed assets|90|-|
|**TRUSTEES' REMUNERATION AND BENEFITS**|||
||30.6.21|30.6.20|
||£|£|
|Trustees' salaries|20,586|20,766|
## **4. NET INCOME/(EXPENDITURE)**
## **5.**
Trustees salaries relate to employment services provided by Mr. S and Mrs. A. King.
|||30.06.21
30.06.2020
£
£
£
A King
Total
Total
10,293
**20,586**
**20,766**
10,293
30.6.21
30.6.20
£
£
1,666
2,316|
|---|---|---|
||£||
||S King||
|Trustees' salaries|10,293||
||10,293||
||||
|**Trustees' expenses**
Trustees' expenses|||
Trustees expenses are reimbursements for employment related expenses to Mr S King.
Page 8
**THE RHEMA MISSION**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021**
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Core
No employees received emoluments in excess of £60,000.
**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
31,542
Investment income
2
**Total**
31,544
**EXPENDITURE ON**
**Charitable activities**
Core
35,366
**NET INCOME/(EXPENDITURE)**
(3,822)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
171,796
**TOTAL FUNDS CARRIED FORWARD**
167,974
**8.**
**TANGIBLE FIXED ASSETS**
Fixtures
Freehold
Plant and
and
property
machinery
fittings
£
£
£
**COST**
At 1 July 2020
164,631
6,972
6,810
Additions
-
335
-
Disposals
-
-
(211)
At 30 June 2021
164,631
7,307
6,599
**DEPRECIATION**
At 1 July 2020
16,207
5,315
6,203
Charge for year
2,293
470
129
Eliminated on disposal
-
-
(121)
At 30 June 2021
18,500
5,785
6,211
**NET BOOK VALUE**
At 30 June 2021
146,131
1,522
388
At 30 June 2020
148,424
1,657
607|30.6.21
2
Restricted
funds
£
2,108
-
2,108
1,211
897
103
1,000
Computer
equipment
£
3,218
329
(2,677)
870
3,099
84
(2,677)
506
364
119||30.6.20
2
Total
funds
£
33,650
2
33,652
36,577
(2,925)
171,899
168,974
Totals
£
181,631
664
(2,888)
179,407
30,824
2,976
(2,798)
31,002
148,405
150,807|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
Page 9
**THE RHEMA MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021**
## **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
||30.6.21|30.6.20|
||£|£|
|Other debtors|996|809|
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
||30.6.21|30.6.20|
||£|£|
|Social security and other taxes|44|48|
|Other creditors|702|399|
|Trustees balances|1,541|1,795|
||2,287|2,242|
## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **11. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Building Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Building Fund
Donations
**TOTAL FUNDS**|At 1.7.20
£
167,974
1,000
168,974
Incoming
resources
£
32,052
34
220
254
32,306|30.6.21
30.6.20
£
£
432
-
864
-
1,296
-
Net
movement
At
in funds
30.6.21
£
£
(1,538)
166,436
34
1,034
(1,504)
167,470
Resources
Movement
expended
in funds
£
£
(33,590)
(1,538)
-
34
(220)
-
(220)
34
(33,810)
(1,504)|30.6.20
£
-
-
-
At
30.6.21
£
166,436
1,034|30.6.20
£
-
-
-
At
30.6.21
£
166,436
1,034|
|---|---|---|---|---|
||||167,470||
|||||34|
|||||(1,504)|
## **12. MOVEMENT IN FUNDS**
Page 10
**THE RHEMA MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021**
## **12. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.7.19
£
**Unrestricted funds**
General fund
171,796
**Restricted funds**
Building Fund
-
Donations
103
103
**TOTAL FUNDS**
171,899
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
31,544
**Restricted funds**
Building Fund
1,769
Donations
339
2,108
**TOTAL FUNDS**
33,652|Net
movement
At
in funds
30.6.20
£
£
(3,822)
167,974
1,000
1,000
(103)
-
897
1,000
(2,925)
168,974
Resources
Movement
expended
in funds
£
£
(35,366)
(3,822)
(769)
1,000
(442)
(103)
(1,211)
897
(36,577)
(2,925)|At
30.6.20
£
167,974
1,000
-|At
30.6.20
£
167,974
1,000
-|
|---|---|---|---|
|||1,000||
|||168,974||
||||897|
||||(2,925)|
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.7.19|in funds|30.6.21|
||£|£|£|
|**Unrestricted funds**||||
|General fund|171,796|(5,360)|166,436|
|**Restricted funds**||||
|Building Fund|-|1,034|1,034|
|Donations|103|(103)|-|
||103|931|1,034|
|**TOTAL FUNDS**|171,899|(4,429)|167,470|
Page 11
**THE RHEMA MISSION**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 JUNE 2021**
## **12. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|63,596|(68,956)|(5,360)|
|**Restricted funds**||||
|Building Fund|1,803|(769)|1,034|
|Donations|559|(662)|(103)|
||2,362|(1,431)|931|
|**TOTAL FUNDS**|65,958|(70,387)|(4,429)|
## **Restricted Funds**
The Missions fund provides support in Uganda for Primary Schools & Church/Community Centres and generally relieve people in Uganda who are in need, hardship & distress.
The Building fund receives donations for the improvement of premises for the local church, there was £1034 in hand at the year end, which will be spent after 30.06.21.
The Donations fund relates to amounts received for the benefit of those supported by the charity.
## **13. RELATED PARTY DISCLOSURES**
Amounts donated to The Rhema Mission during the year by trustees were £5,876.
Page 12