# **Trustees’ Annual Report & Financial Statements for the year ended 31st July 2023**
## **Registered Office**
**York Hub**
**Popes Head Court Offices Peter Lane York YO1 8SU**
**Tel: 01904 373048**
**www.timeforgod.org**
**Registered Charity No. 1101997**
**Company Limited by Guarantee No. 3971726**
Daryl Denson ACMA Dudson Centre Hope Street Stoke-on-Trent ST1 5DD
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## **Time for God Trustees’ Annual Report for the year ended 31 July 2023**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the period ended 31 July 2023.
Time for God is a registered charity No. 1101997 and a company limited by guarantee No. 3971726 2 Introduction The trustees who are also directors of Time for God (or “the Charity” or “TfG”) for the purposes of the Company Law, present their annual report and financial statements of the Charity for the year ended 31st July 2023. The financial statements comply with the Charities Act 2011, the Companies Act 2006 and the Memorandum and Articles of Association.
They are in full compliance with 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) issued on 16 July 2014 as updated through Update Bulletin 1 published on 2 February 2016.
## **Objectives of the Charity**
The Charity’s objects are to promote and develop voluntary work and volunteering opportunities and other similar charitable activities for the benefit of the community and to advance the education, Christian faith and development of volunteers and others by providing training, advice, information and assistance.
## **Our Mission Statement**
TfG aims to improve lives through providing high quality volunteering opportunities for young people, in a Christian context.
## **Our Vision**
TfG aims to be the foremost (based upon reputation, quality, & size) UK based Christian charity providing opportunities for growth and development of young people through volunteering.
## **Public Benefit**
The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. The Trustees consider that all the activities of TfG are carried out for the public benefit.
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## **About Time for God**
Time for God exists to create an environment whereby volunteers are encouraged to explore and grow in the Christian faith through a programme of service, teaching, learning and personal reflection. It is one of the longest established ecumenical Christian volunteering organisations for young people in the UK. It works in partnership with churches and Christian organisations of all traditions across the world and with other European and International Voluntary Service Organisations.
Volunteering to explore ministry and mission TfG volunteers come from the UK, Europe, Africa, Asia, South America and the USA. The majority are aged between 18 and 25. They offer a year of their lives to work as full-time volunteers in diverse organisations in the UK, working with churches and community groups, residential care homes, hostels, schools and activity centres. They are provided with accommodation and food. They explore their faith, develop their skills, mature as people and make life-changing decisions about their future. They invariably enrich the lives of the people and communities they serve. TfG enables adults to engage in youth ministry where volunteers can give a year of service surrounded by a first-class support system. It gives volunteers the opportunities to experience God in places that are different. TfG challenges what they know and what they are used to and provides new encounters in living and loving others. TfG recruits and selects volunteers for the placements and provides training conferences, spiritual development programmes and field officer support. Training is an integral part of the programme. TfG also offers its services to young adults who want to discover what God has planned for them. TfG is exploring new ways of working to create further opportunities for people of all ages to explore their ministry and mission. For more information, please visit www.timeforgod.org
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## **Chairperson of the Board of Trustees Report for the Year Ended 31st July 2023**
It is with pleasure to be able to write this report at a time of great optimism for Time for God. Our recovery after COVID is now well underway. Through the hard work of the staff team and the Board we been able to achieve the numerical and financial targets that we set in our strategic recovery plan two years ago. In the past year we have welcomed over 60 young volunteers to the UK and are confident that in the coming year this number will increase again.
**Challenges faced in 2022/3** This year however has not been without its challenges. In September 2022 Dave Magill, the Director, left after three years in post. We thank him for the work he did in helping us get through the years of Covid, Lockdowns and Furlough. Following his departure an interim structure was quickly put in place that gave us the opportunity and time to carefully consider a staffing structure for Time for God that was fit for purpose, affordable in terms of the new financial reality and also flexible enough to respond quickly to emerging opportunities for growth. By the end of the year we had put this structure in place and recruited the staff to it. We now have fully in place a very clear structure and a full staff team who are fully committed to Time for God and the success of our organisation in the coming years.
A further challenge has been the end of the support from the ECORYS programme of EU funding. Very soon we will have finished the relationship we have had with this programme and be able to plan ahead more easily without the added complication of external funding to support the programme and which has had complex and onerous reporting mechanisms.
**Staffing** Despite having many changes in personnel the staff team have done a great job in keeping TfG going through this transitional year. Mary Makoni did an excellent job as the Interim Director and has now been appointed as the Operational Director (the senior position) in the new structure. Neil Ashton has continued to ensure that the finances are very carefully managed and Stephen Adamson and Becky Burden (appointed to cover maternity leave for 12 months), faithfully supported the volunteers through their role as Field Officers. Marie Elisabeth McMahon has been appointed as the Field Team Coordinator in the new structure and has returned to work following maternity leave. The most recent additions to the team are Olly (Field Officer) and Hazel Medley (Team Administrator). It is so good to have a full team in place.
**Partnerships** Time for God is a partnership organisation and works with both international sending partners and placement partners. It is good to be know that despite the challenges to us of Brexit we have been able to maintain the partnerships we have with sending organisations. We have continued to be active members of the EDYN which has been a good source of encouragement, support and networking. We have developed a new partnership
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with the Norwegian Mission Agency and the Diocese of Carlisle and are now exploring new partnerships in South America, Australia and other parts of the world.
Over the past year we have seen an increase in the number of churches considering again hosting volunteers. It has been good to see churches recovering from the longer term effects of Covid and looking at how they can host a volunteer to both, support the work that they are doing, and give a young person an opportunity to grow and develop.
As a Christian organisation we continue to be committed to working with churches and organisations from all different denominations and traditions. We seek to be inclusive and welcoming and support diverse young people in their development and growth. During their year giving ‘time for God’ we support both those who are on a journey of faith exploration and those who already have a strong faith.
**Challenges for the coming year** . As always there are challenges to be faced. It is increasingly hard for independent volunteers to come into the UK to volunteer particularly where they do not have the same level of economic support that volunteers from Europe and North America often receive. In view of this we are hoping to be able to increase our Bursary scheme and offer more opportunities to young people from poorer parts of the world. This can however be problematic as it is sometimes very difficult for volunteers from certain countries to gain visas to come to the UK to volunteer. Recruiting volunteers from the UK to volunteer in the UK remains an on-going challenge. However, we recognise the value of this and will be exploring ways to both encourage this, to make it more appealing and ways in which supporting this can be funded.
Nationally we are still facing high levels of inflation with the cost of living rising very fast. We have to be mindful of this as we continue to manage our finances very carefully. It is extremely encouraging that we are moving very fast to a position where we can fully meet our legal financial responsibilities. (Please refer to the treasurers report for further details.)
**Looking ahead** As we look ahead to 2023-2024 we are look forward positively and optimistically. We have already recruited and placed over 50 volunteers for September 2023 and there are further volunteers ready to start in January 2023. We continue to trust God we are guided and led as we continue to provide volunteering opportunities to young people to grow and develop.
## **Peter Twilley – Chairperson of the Board of Trustees**
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## **Volunteering with Time for God – the volunteers experience**
It is always good to hear the experiences and the voice of our volunteers in our annual report. Here are three snapshots of volunteers who were with us last year. Fuller versions of their stories are included as Appendix 1 at the end of this report. They truly do give a snapshot of the value that volunteers get from giving a year of their time serving other people.
## **Kenan’s Story**
_It's truly a privilege to serve in a role that allows me to contribute to the Time For God._
_My experience as a Ministry Assistant at St'Mary Magdalene Church, Newark provided me with invaluable insights into the profound impact a faith community can have on the lives of individuals, particularly the youth and families. It was an honor to contribute to the spiritual growth and well-being of the congregation, and I look forward to continuing to serve in similar capacities in the future ….. It's truly special when a place provides not only opportunities for growth and service, but also a supportive and friendly community. It's evident that you value the care and dedication of the TFG staff….. My aspiration for the future is wanting to be involved with both the church and the community. My advice for new volunteers is both wise and encouraging. Trusting in your faith and following the light is a powerful guiding principle. With such a positive outlook, you're likely to make a meaningful impact on both individuals and communities._
_**but those who hope in the Lord will renew their strength. They will soar on wings like eagles;they will run and not grow weary, they will walk and not be faint. Isaiah 40:31**_
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## **Dorka’s story**
_I'm Dorka Cziczo, (Hungarian) and I was a TfG volunteer in England from September 2022 to July 2023._
_**Before I came to England to volunteer:** I wasn't close to God, I did not know Bible stories/verses (just the most popular stories), I did not have enough selfconfidence, couldn't make independent decisions, my problem solving skills were weak, I couldn't manage my time so I was always late everywhere, and most importantly, I didn't know what I want to do in the future..._
_**Now:** I got close to God as I started to read more the Bible, I have selfconfidence now because I was able to fulfill many responsible tasks, I can_
_make independent decisions without being influenced by the opinions of others, my problem solving skills have improved a lot as I had/ have to solve many things during my volunteer year, now I'm able to manage my time so I'm never late (only sometimes) and thanks to my work at Morley Victoria Primary School, I decided I want to be an English teacher in Hungary._
_I can cross many things off my bucket list, such as going to London, Scotland, attending important events (queen's funeral, king's coronation), going to many beautiful places within England. I would like to say a huge thank you to TfG as they made it possible for me to volunteer in England. These memories last a lifetime!_
## **Jojo’s Story**
_On the 2nd of September 2022 my adventure has started -_
_I have had an amazing year that brought me peace and healing. I had needed to get away from my hometown and my Time for God-year in London did not disappoint._
_So what kind of work was I doing here? My placement was at Oxygen, a youth charity in Kingston upon Thames (that's southwest London). They engaged with young people in need and made sure to give them the support they needed. Among these young people were youngsters with autism, with Mental Health difficulties, with problems at school, with a challenging social background and many more ,,problems". Nobody was abandoned or ''too much'' here. Every single youth worker was amazing working with - I could really see their hearts beat for these kids._
_But the work itself wasn't the only thing that God has blessed_ me
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_with - also the people that I got to meet and love. I had an amazing team at Oxygen and some of them are far more than just coworkers to me....... God has blessed me and like he promises in scripture he makes sure that we are always cared for!_
_I am also so endlessly grateful to have landed in London. London life is harsh and expensive but also so full of different cultures. I especially met a lot of Black people there and it made me value my own roots more. ......Now I LOVE being Black! I also loved it that many White Brits were so open-minded and loving towards the different non-White cultures. I feel in love with London and one day I will move there!_
_So all in all I had an amazing time here. I build meaningful platonic relationships, became mentally better, grew in independence and confidence, saw a lot of beautiful places in the UK and made a lot of fun (and also embarassing :D) memories. Thank you TFG for making this possible._
## **Rhoda’s story - Rhoda Asomah’s year at The Engine Room, Tottenham Hale, London.**
Rhoda Asomah is a young Ghanaian student living in Germany who travelled to the UK in 2022 to take up a placement at St Francis at The Engine Room in Tottenham, the Church of England’s first new church in London in 40 years.
**Rhoda:** _‘Deciding to come to the UK and leave Germany was not a difficult decision._
_I’ve always been a curious person who likes to explore things outside my comfort zone. I’d been thinking to take a gap year. That was my dream. I chose London not only because I love big cities but because of the diversity. Through Time for God I was offered a placement at The Engine Room, an Anglican church and community centre in north London. At The Engine Room I have been involved in tasks as diverse as Messy Play, Homework Club, Pioneer Girlz and Pop-Up Café as well as managing a number of community events in Tottenham put on by The Engine Room._
_Volunteering with Time for God has challenged me in ways I never expected and allowed me to build connections with so many people that I otherwise wouldn’t have the chance of knowing. I was brilliantly supported throughout the year by the fabulous Time for God staff team. I help with the Sunday church services too supporting a growing Junior church. And being in Tottenham my Placement Manager (and Time for God trustee) Andrew, a mad keen_
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_Spurs supporter, enabled me not just to watch football at the new stadium but also got me two tickets to see the Beyoncé concert there in June 2023 – truly magical.._
_I have also taken the chance to spread my wings; taking for the first time solo trips to places like Northern Ireland and joining friends on long walks, visiting cafés in different London boroughs, going to markets, partying in Leicester Square or Shoreditch - I loved playing Volleyball and doing sports and one of my highlights was, when my team won our first Volleyball tournament in April._
_My relationship with God has changed in a good way. He has been there on my journey from the beginning. I never thought I would find a church where I would feel so at home as I do at St Francis at The Engine Room. There is something unique at this church which I can’t easily explain. To see a completely different approach to leading church and seeing how the church shapes the community and vice versa. As a result of my Time for God year I can say for sure that my passion is to work in community development. I plan to study social work. I love the wide variety of ways, in which social workers can develop their careers (also internationally) and help make meaningful difference in people’s lives. My placement has taught me that there is so much I can do in life and that I shouldn’t be afraid to take the next step. Thank you to all at The Engine Room and thank you to Time for God for making this great experience possible._
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## **Operations and Finance Report for the Year Ended 31st July 2022**
At the time of the last annual report, the world was still coming to terms with the impact of Covid. Different countries were dealing with pandemic’s varying implications. Our placement partners in the UK were testing the waters, re-assessing need and their readiness to go back to ‘normal’. Church placements in particular experienced plummeting attendance numbers, and the challenge for them was ways of bringing back congregations into the church buildings, therefore impacting their need for external volunteer services.
Brexit dealt a blow that meant European volunteers now had to apply for visas to do a volunteer year in the UK under the Tier 5 Charity visa. This has been a challenge for applicants who have to fund that extra expense for a UK Visa, impacting volunteer applications. For the first time applicants had to obtain travel documents as opposed to travelling to the UK with a national ID. This meant that sending partners were experiencing a drop in volunteer applications and were assessing and responding to volunteer readiness to confidently leave their countries after almost two years of isolation. The progress was slow, with sending partners also sighting a change in attitudes in young people, and the fall in the numbers of applications. Many reported prevalent mental health issues that young people were experiencing and mentioning this as a reason for withdrawing applications. We are grateful for sending partners who have worked hard to help many applicants navigate this change.
Amidst all the challenges, TfG remained steadfast and proactive in keeping in contact with partners, listening and helping them along the journey to accessing our services. In the end, we welcomed 54 in September 2022 plus an additional 10 volunteers who started in January 2023, an excellent result considering the initial challenges in volunteer applications. Independent volunteer applications were few and far between. American partner ELCA also experienced similar challenges, with recruitment numbers at their lowest in five years. Once again, we relied heavily on German and French sending partners to send the majority of volunteers. We were fortunate to welcome to the cohort two self- funding volunteers from Sri Lanka and Brazil, out of a total of five, the rest withdrew due to costs associated with committing to a year abroad. For the first time in five years, there were no applications from Hungarian partners, and this was as a result of Brexit and ESC not being available for funding.
At the start of the year there were a number of changes to the staff team which was a challenge for all, as the team was extremely slimmed down but despite this, the team persevered through the uncertainty and worked hard to achieve good results in extremely difficult circumstances. In addition to this the last year of reporting to Ecorys for ESC funding was not without its own challenges. With admirable determination, the team worked hard to resolve the level of money owed back to Ecorys to an accurate amount.
This past year has been one of consolidation. The Charity navigated major staff changes, and whilst implementing a new staff restructure carried on as business as usual. Now, with a fully operational team, the Charity has turned a corner. With the Charity’s finances
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reflecting positively, we look to the future with great optimism. Placements in the UK are on the increase with many churches signing up. This signals a real change in the tide from the past couple of years. We continue to work on diversifying our portfolio of UK placements and sending organisations to reflect the world we live in, and look forward to welcoming future cohorts of volunteers to reflect that diversity.
We are mindful that while things are looking up for placement recruitment in the UK, some of our sending organisations, are facing cuts in government funding, which will affect volunteer applications and ultimately the intake for the programme. However, as stated above, we are focused on development work, increasing network opportunities and fundraising in the UK which should counter any shortcomings from these partners. The Charity is on the right path to reach new heights in our work internationally, and locally. We will continue to ensure our reputation as one of the leading Christian volunteering charities, providing opportunities and the legacy that has a lasting impact in people’s lives forever.
I would like to commend colleagues for their level of dedication and sheer drive to get things done during what was a tough year full of change and challenges. The staff team has worked tirelessly over this period of change and has demonstrated agility in the way it has worked. It has worked with focus and dedication to produce excellent pastoral care for volunteers and service to our partners. I am positive that with a full team, we will go on to do be even more successful.
Finally, in my capacity as Operational Director, I look forward to a future with new opportunities and possibilities for the charity and all its stakeholders.
## **Operational Director - Mary Makoni**
## **September 2023**
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## **Financial Performance**
In 2022-2023 Time for God has turned a financial corner, from a position in which we had less than adequate reserves to a position where we anticipate soon meeting our reserves requirement. As importantly we are now able to invest in important future opportunities and improving the pay and conditions of our employed staff. We have sadly had to accept that one of our ECORYS grants was not fully utilised and therefore in the coming financial year (2023-2024) we will be making repayments to the EU, but of a modest amount.
Our Finance Committee continues to monitor our performance on a month by month basis. Thanks in particular to former trustee John Evans who continues to support us with oversight of our finances and to our excellent Finance Officer Neil Ashton.
We shared with staff and trustees in September 2023 our key financial strategies going forward which include:
- Building our fundraising capacity
- Building our reserves
- Developing our team
- Getting better known
- Strengthening our bursary scheme.
From a current income level of c £200,000 we plan to work towards an income level of approaching £350,000 by the end of 2025 through growing volunteer numbers, increasing the number and types of placements and through generating fundraising income.
We will continue to have tight financial controls and regularly monitor the financial performance of our organisation. It is anticipated that in the coming year we will meet our financial reserves target.
Andrew Johnston Treasurer September 2023
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## **Administrative and Legal Information**
## **Charity’s Objectives:**
To promote and develop voluntary work, volunteering opportunities and other similar charitable activities for the benefit of the community and to advance the education, Christian faith and development of volunteers and others by providing training, development, advice, information and assistance.
TfG welcomes volunteers from all backgrounds. To admit a prospective volunteer to our programme we need to be satisfied that we will be able to provide a quality volunteering experience and help the volunteer to develop to the best of their potential. We fully expect each volunteer to also benefit their placement and the community where they are placed. Interviews and assessments are undertaken to satisfy TfG and the placements that potential volunteers are placed appropriately and that they can cope with the demands of living in a different culture and can benefit from the opportunity provided. An individual’s economic status, gender, ethnicity, race, or disability do not form part of our recruitment process. We do not require volunteers to have any particular religious faith but ask all volunteers to be sympathetic to the values of the placement and be open to explore the Christian faith during their time of service.
TfG is an equal opportunity organisation and is committed to a working environment that is free from any form of discrimination on the grounds of colour, race, ethnicity, religion, sex, sexual orientation or disability. We will make reasonable adjustments to meet the needs of staff or volunteers who are or become disabled.
TfG is committed to safeguarding and promoting the welfare of its volunteers and expects all staff and volunteers in the organisation and in the placements to share this commitment. We maintain regular contact with volunteers at the training conferences and also in their placements throughout the year through regular field visits, and e-mail, social media and telephone contact with both the volunteer and their supervisor. Each volunteer is assigned a Field Officer from TfG, a Supervisor in their placement and a TfG ‘Friend’ who together are responsible for pastoral care and guidance in exploring their faith.
## **Access Policy**
It is important to us that access to the volunteer opportunities we offer is not restricted to those who can afford our fees. We believe our volunteers benefit from serving within a diverse community, and that the communities and placements in which they serve benefit from being served by volunteers from diverse backgrounds.
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The trustees have considered that they have complied with their legal obligations under charity and company law and with the Charity Commission’s guidance in relation to public benefit.
## **Governance & Organisational Structure:**
Time for God is a company limited by guarantee no 3971726 and registered Charity No 1101997 governed by its Memorandum and Articles of Association (incorporated 13th April 2000) as amended by special resolution dated 19th January 2004.
The liability of members is limited to £10 per member.
**The appointment of Trustees** Anyone interested in joining as a trustee is first asked to submit a CV, which is scrutinised by the Board. By mutual agreement an informal interview is scheduled and references are taken up. A final recommendation is made to the trustees. The final decision to appoint a new trustee is taken at a Board meeting.
New trustees are often experienced and already familiar with the Charity, but if not they will be inducted into the role by the Trustees and will attend training courses if appropriate.
## **Time for God's Stakeholders**
The following groups, bodies and people are stakeholders in Time for God:
- volunteers and participants in training programmes;
- the Churches, Charities and Organisations with whom TfG volunteers are placed;
- the international partner organisations, which send TfG volunteers;
- Time for God staff and trustees.
## **Reserves:**
Time for God has a policy of endeavouring to maintain reserves equivalent to six months nondiscretionary expenditure (staff and office costs) in order to cover contractual obligations and provide some security should income significantly fall. Trustees acknowledge that, due to the added strain of the global pandemic, our current reserves are increasing but as yet do not meet this aspiration but are adequate for the organisation’s current position. The board commits to working to increase these reserves in future financial plans.
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## **Investments:**
Any investment powers are contained in the constitution of the charity. Over the last year all cash reserves were held with the Cooperative Bank ensuring that no account exceeded the limits afforded by the Financial Services Compensation Scheme. The charity also has a WISE account to enable the easy transfer and payment money internationally. The charity plans to open a further interest bearing account in which to place the reserves as these are rebuilt over the coming years.
## **Risk Management**
The Board considers that adequate risk management processes are in place for the organisation. These processes include an appraisal of the risks the organisation faces, both internally and externally, and actions to mitigate the affect on the organisation.
The principal risks considered are as follows:
**Finance:** As expected the European funding has now come to an end. A final payment was received in 2021-2022. As has already been stated in the finance section of this report the strategy is to diversify income streams and to set a fee level that will be sustainable in the future. The fees were increased for the programme that is running from September 2022.
**Staff Turnover:** Our charity relies upon the skills and dedication of our small executive and staff team. The staff team has reduced in size during the past year and staff will need to work flexibly. We ensure that we have the right balance of skills in place to efficiently, effectively and excellently to deliver our aims and objectives and to ensure that the quality of the volunteer experience is maintained.
**Overseas Visas:** The UK has now lost access to free movement of EU citizens and all oversees volunteers are required to have visas. This now requires the processing of many more visa applications than has been the case in the past. The UK government has made changes to the visa system in light of this transition and this will impact upon our volunteers moving forward. Our ability to process these visas and access to the numbers of visas we require will be more than adequate.
The cost to our volunteers coming to the UK has increase by around £860 a year. This has had a particular impact on volunteers from poorer European nations. It is worth considering options that may assist volunteers in coming to our programme. Consideration continues to be given to offering a less than seven month programme as this significantly reduces the cost of volunteering in the UK. This is because a £624 health surcharge is not required. The use of a bursary scheme to support volunteers from poorer countries continues to be developed.
**Financial Controls:** Cash Flow management remains key for us. We continue to look at ways to reduce our expenditure and have tight financial controls in place. A working group of staff
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and trustees, continues to meet monthly, to monitor the financial position of the organisation.
**Reputation** : The Time for God organisation has been successfully operating for over 50 years and has an excellent reputation in the volunteering world for its work. Nevertheless our reputation could potentially be adversely affected by one incident. We work hard therefore to maintain strong relationships with partners based upon regular open communication, and in particular have put mechanisms in place (including training, field visits, and safeguarding) to ensure our volunteers have a good experience whilst volunteering with us.
The Board and executive team endeavour to remain alert to these and other risks, and remain committed to take such action to mitigate them during the course of the upcoming year.
## **Reference and Administrative Information**
## **Bankers:**
The Cooperative Bank Plc 1 Balloon Street Manchester M60 4EP
## **Independent Examiner:**
Daryl Denson ACMA VAST
The Dudson Centre Hope Street Hanley Stoke-on-Trent ST1 5DD
## **Trustees and Directors:**
The following people served as trustees and directors of the company during the year and up to the date of approval of this report:
Pete Twilley Nicholas Gould Adrian Smith
Andrew Johnston Carol Murraine
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## **Posts Held:**
Chairperson of Trustees: Pete Twilley
Treasurer: Andrew Johnston
All trustees give of their time freely and none of the trustees had any beneficial interest in the Charity during the year. In preparing their report, the trustees have taken advantage of the small companies’ exemption under section 415A of the Companies Act 2006.
Approved by the Trustees on the ………….. and signed on their behalf by Peter Twilley 26th February 2024 (Chairperson)
Peter Leslie Twilley (Mar 19, 2024 16:13 GMT) ~~…………..~~ PLTwilley
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## **Time for God**
## **Independent Examiner's Report to the trustees of Time for God ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.
## **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 Time for God 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.
...................................... Daryl Denson ACMA
Dudson Centre Hope Street Stoke-on-Trent ST1 5DD
19/03/24 Date:.............................
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## **Time for God**
## **Statement of Financial Activities for the Period from 1 September 2022 to 31 July 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
**Note**
**Income and Endowments from:**
Donations and legacies
3
Charitable activities
4
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**funds**
**£**
6,423
208,402
214,825
(164,480)
(164,480)
50,345
50,345
16,902
67,247
**Unrestricted**
**funds**
**£**
5,894
195,524
201,418
(172,063)
(172,063)
29,355
29,355
(12,453)
16,902|**Total**
**2023**
**£**
6,423
208,402|
|---|---|---|
|||214,825|
|||(164,480)|
|||(164,480)|
|||50,345|
|||50,345
16,902|
|||67,247|
|||**Total**
**2022**
**£**
5,894
195,524|
|||201,418|
|||(172,063)|
|||(172,063)|
|||29,355|
|||29,355
(12,453)|
|||16,902|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 is shown in note .
The notes on pages 21 to 32 form an integral part of these financial statements.
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## **Time for God**
## **(Registration number: 03971726) Balance Sheet as at 31 July 2023**
|**Note**
**Fixed assets**
Tangible assets
12
**Current assets**
Debtors
13
Cash at bank and in hand
14
**Creditors: Amounts falling due within one year**
15
**Net current assets**
**Net assets**
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**|**2023**
**£**
666
-
68,663
68,663
(2,082)
66,581
67,247
67,247
67,247|**2022**
**£**
1,313
649
33,246|
|---|---|---|
|||33,895
(18,306)|
|||15,589|
|||16,902|
|||16,902|
|||16,902|
For the financial period ending 31 July 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the period in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 19 to 32 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 26th February 2024
.........................................Peter Leslie Twilley (Mar 19, 2024 16:13 GMT) Peter Twilley Trustee
The notes on pages 21 to 32 form an integral part of these financial statements.
20
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **1 Charity status**
The charity is limited by guarantee, incorporated in , and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: York Hub Popeshead Court Offices Peter Lane York YO1 8SU
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Time for God meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
21
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## _**Grants receivable**_
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
## _**Deferred income**_
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or - The donor has imposed conditions which must be met before the charity has unconditional entitlement.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
## **Government grants**
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
22
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
## **Asset class**
Furniture and Equipment
**Depreciation method and rate** Reducing balance method at a rate of 33% per annum
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
23
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **Foreign exchange**
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
24
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## _**Fair value measurement**_
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
Donations and legacies;
Donations from individuals
Grants, including capital grants;
Government grants|**Unrestricted**
**funds**
**General**
**£**
6,423
6,423
**Unrestricted**
**funds**
**General**
**£**
1,351
4,543
5,894|**Total**
**2023**
**£**
6,423|
|---|---|---|
|||6,423|
|||**Total**
**2022**
**£**
1,351
4,543|
|||5,894|
25
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **4 Income from charitable activities**
|Volunteers Fees
Placement Fees
European Voluntary Service
Volunteers Fees
Placement Fees|**Unrestricted**
**funds**
**General**
**£**
1,498
206,904
208,402
**Unrestricted**
**funds**
**General**
**£**
58,807
14,867
121,850
195,524|**Total**
**2023**
**£**
1,498
206,904|
|---|---|---|
|||208,402|
|||**Total**
**2022**
**£**
58,807
14,867
121,850|
|||195,524|
26
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **5 Expenditure on charitable activities**
|Salaries
Employers NI
Pension
Staff Travel
Volenteer Costs
Field Costs
Conference Costs
Subscriptions and memberships
Printing, postage and office
supplies
Bank charges
Legal and professional fees
Accountancy fees
Independent Examination fee
Depreciation
Other expenses|**Direct Costs**
**£**
105,744
5,039
5,333
1,955
5,303
4,695
16,790
-
-
-
-
-
-
-
-
144,859|**Support costs**
**£**
-
-
-
-
-
-
-
1,616
5,367
1,231
7,624
-
-
647
1,846
18,331|**Governance**
**Costs (see note**
**7)**
**£**
-
-
-
-
-
-
-
-
-
-
-
90
1,200
-
-
1,290|**2023**
**£**
105,744
5,039
5,333
1,955
5,303
4,695
16,790
1,616
5,367
1,231
7,624
90
1,200
647
1,846|
|---|---|---|---|---|
|||||164,480|
27
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
|Salaries
Employers NI
Pension
Staff Travel
Volenteers Pocket Money
Volenteer Costs
Field Costs
Conference Costs
Insurance
Subscriptions and memberships
Printing, postage and office
supplies
Bank charges
Trustee meeting costs and expenses
Legal and professional fees
Accountancy fees
Independent Examination fee
Depreciation
Other expenses|**Activity**
**undertaken**
**directly**
**£**
72,869
3,487
3,638
945
8,826
2,709
9,764
6,630
-
-
-
-
-
-
-
-
-
-
108,868|**Support costs**
**£**
41,711
2,376
2,086
-
-
-
-
-
2,119
167
5,065
1,387
-
4,948
-
-
647
137
60,643|**Governance**
**costs (see note**
**7)**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
587
-
765
1,200
-
-
2,552|**2022**
**£**
114,580
5,863
5,724
945
8,826
2,709
9,764
6,630
2,119
167
5,065
1,387
587
4,948
765
1,200
647
137|
|---|---|---|---|---|
|||||172,063|
£Nil (2022 - £Nil) of the above expenditure was attributable to unrestricted funds and £Nil (2022 - £Nil) to restricted funds.
In addition to the expenditure analysed above, there are also governance costs of £1,290 (2022 - £2,552) which relate directly to charitable activities. See note 6 for further details.
28
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **6 Analysis of governance and support costs**
## **Governance costs**
|Independent examiner fees
Examination of the financial statements
Accountancy costs
Independent examiner fees
Examination of the financial statements
Trustees remuneration and expenses
Accountancy costs|**Unrestricted**
**funds**
**General**
**£**
1,200
90
1,290
**Unrestricted**
**funds**
**General**
**£**
1,200
587
765
2,552|**Total**
**2023**
**£**
1,200
90|
|---|---|---|
|||1,290|
|||**Total**
**2022**
**£**
1,200
587
765|
|||2,552|
## **7 Government grants**
HMRC Job retention scheme £nil - (2022: £4,543)
The amount of grants recognised in the financial statements was £- (2022 - £4,543). There are no unfulfiled conditions
No other forms of government assistance have been received
## **8 Trustees remuneration and expenses**
During the period the charity made the following transactions with trustees:
## **Peter Twilley**
£Nil (2022: £82) of expenses were reimbursed to Peter Twilley during the period.
## **John Evans**
£Nil (2022: £26) of expenses were reimbursed to John Evans during the period.
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
29
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **9 Staff costs**
The aggregate payroll costs were as follows:
|The aggregate payroll costs were as follows:|||
|---|---|---|
|**Staff costs during the period were:**
Wages and salaries
Social security costs
Pension costs|**2023**
**£**
105,744
5,039
5,333
116,116|**2022**
**£**
114,580
5,863
5,724|
|||126,167|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the period was as follows:
|Charitable Activities
Administration of the Charity|**2023**
**No**
5
-
5|**2022**
**No**
3
3|
|---|---|---|
|||6|
No employee received emoluments of more than £60,000 during the period.
## **10 Independent examiner's remuneration**
|Examination of the financial statements|**2023**
**£**
1,200|**2022**
**£**
1,200|
|---|---|---|
30
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **11 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **12 Tangible fixed assets**
|**12 Tangible fixed assets**|||||
|---|---|---|---|---|
|**Cost**
At 1 September 2022
At 31 July 2023
**Depreciation**
At 1 September 2022
Charge for the year
At 31 July 2023
**Net book value**
At 31 July 2023
At 31 August 2022
**13 Debtors**
Prepayments
**14 Cash and cash equivalents**
Cash on hand
Cash at bank
Short-term deposits||**Furniture and**
**equipment**
**£**
12,942
12,942
11,629
647
12,276
666
1,313
**2023**
**£**
-
**2023**
**£**
631
43,032
25,000
68,663||**Total**
**£**
12,942
12,942
11,629
647
12,276
666
1,313
**2022**
**£**
649|
|||12,942|||
|||11,629
647|||
|||12,276|||
|||666|||
|||1,313|||
|||**2023**
**£**
-
**2023**
**£**
631
43,032
25,000
68,663|||
|||||**2022**
**£**
631
32,615
-|
|||||33,246|
31
## **Time for God**
## **Notes to the Financial Statements for the Period from 1 September 2022 to 31 July 2023**
## **15 Creditors: amounts falling due within one year**
|Other creditors
Accruals
Deferred income
Deferred income at 1 September 2022
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end|**2023**
**£**
882
1,200
-
2,082|**2022**
**£**
882
1,200
16,224|
|---|---|---|
|||18,306|
|||**2022**
**£**
(35,843)
(16,224)
35,843|
|||(16,224)|
## **16 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
666
43,663
(2,082)
42,247|**Total funds at**
**31 July**
**2023**
**£**
666
43,663
(2,082)|
|---|---|---|
|||42,247|
## **17 Related party transactions**
There were no related party transactions in the period.
32
## TfG Accounts 31 7 23
Final Audit Report
2024-03-19
Created: 2024-03-19 By: VAST Accounts (accounts@vast.org.uk) Status: Signed Transaction ID: CBJCHBCAABAA_lMx6E86sk4slvrI-AsWCjTl20Mreqr2
## "TfG Accounts 31 7 23" History
Document created by VAST Accounts (accounts@vast.org.uk)
2024-03-19 - 3:46:33 PM GMT- IP address: 82.31.1.14
## Document emailed to pete.twilley@gmail.com for signature
2024-03-19 - 3:49:09 PM GMT
## Email viewed by pete.twilley@gmail.com
2024-03-19 - 4:10:21 PM GMT- IP address: 104.28.40.147
Signer pete.twilley@gmail.com entered name at signing as Peter Leslie Twilley 2024-03-19 - 4:13:12 PM GMT- IP address: 89.240.210.244
## Document e-signed by Peter Leslie Twilley (pete.twilley@gmail.com)
Signature Date: 2024-03-19 - 4:13:14 PM GMT - Time Source: server- IP address: 89.240.210.244
Document emailed to Daryl Denson (daryl.denson@vast.org.uk) for signature 2024-03-19 - 4:13:16 PM GMT
Email viewed by Daryl Denson (daryl.denson@vast.org.uk) 2024-03-19 - 4:20:32 PM GMT- IP address: 82.31.1.14
Document e-signed by Daryl Denson (daryl.denson@vast.org.uk)
Signature Date: 2024-03-19 - 4:20:52 PM GMT - Time Source: server- IP address: 82.31.1.14
Agreement completed.
2024-03-19 - 4:20:52 PM GMT