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2020-09-30-accounts

REGISTERED COMPANY NUMBER: 05156475 (England and Wales) REGISTERED CHARITY NUMBER: 1105173

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2020

FOR

THE BLESS NETWORK

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DRAFT
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D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

THE BLESS NETWORK

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30th September 2020

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14
DRAFT
18/06/21 09:30

THE BLESS NETWORK

REPORT OF THE TRUSTEES

for the Year Ended 30th September 2020

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 30th September 2020. 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 activities

The object of The Bless Network ('Bless'), is the advancement of the Christian faith throughout Europe in accordance with the articles of faith set out in the Company's Articles of Association. Bless uses a range of programmes to mobilise Christian individuals and groups to engage in relevant missional strategies in contemporary European culture. Recognising the place of the local church at the heart of Christian mission, Bless provides opportunities for individuals and groups to connect with dynamic local churches in strategic locations on mainland Europe. Emphasising the role of young adults as leaders in mission and community, our training programmes combine spiritual development, personal growth and skills acquisition to maximise the learning benefits of cross-cultural experience.

Charity's Mission Statement

'The Bless Network exists to transform the lives of people in Europe by empowering Christians through prayer, personal creativity and strategic partnerships to live for the service of others.'

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Charitable activities As for all organisations in our sector, 2020 has been a year unlike any other. Despite restrictions on both international travel and localised activities, we have been able to maintain our work and have seen growth in several key areas. The slowing down of our activities through the pandemic has afforded the opportunity to clarify vision and consolidate structures, with four keys areas of activity emerging as priorities for future growth. These are: the church-plants in France; our activities in support of refugees and others in need; our training initiatives centring on the 7 Stories Course and our work in coaching and support new kingdom business ventures. These activities are largely carried out through our French organisation, L'Association Vivre Pour Less Autres, supported by partners in France, the UK, the Netherlands and the USA. A new emphasis on online engagement has allowed us to consolidate and strengthen these International links through the year.

- Bethanie , our ministry centre in Normandy has had a largely fallow year, with our usual international groups unable to travel. Despite this, we have been able to use the centre for a number of localised activities as well as accommodating interns.

- Our Church-plants have weathered the storm of the pandemic reasonably well, despite several instances of sickness and extended periods of lock-down. We transferred some of our gatherings to an online format which was much appreciated by our somewhat dispersed community. Where gatherings have been allowed they have continued in Caen, Livarot and Villedômer. Our Vision Team has continued to meet online, as has our "Kingdom Business Network' supporting the busi ness ventures linked to our community.

- Training . The lockdown period of early 2020 gave us the opportunity to create and publish a new workbook for our "7 Stories" training course. This has been used by groups in France, the UK and the Netherlands and will form the basis both of future residential offerings and of an online course.

Our intern programme in 2020 this year attracted 4 students, all from the UK, working with us for periods from 3 to 12 months.

Page 1

THE BLESS NETWORK

REPORT OF THE TRUSTEES

for the Year Ended 30th September 2020

- Refugees. Our refugee ministry, SOS CHAI, continues to grow in strength this year, spearheading our vision to see transformation in the city of Caen. Our base in the City is now open twice weekly, on Monday and Wednesday afternoons, and we continue to feed between 30 and 100 on each of these evenings. Our volunteer team now also offer small conversation classes in both French and English, and we have expanded our capacity to supply clothing, toiletries and other essentials. Funding for this work comes from the USA, the Netherlands, France and the UK.

- Network:

Stichting Bless Holland , in the Netherlands, experienced a transition in 2020, with new Directors being recruited and a renewed vision to draw Dutch nationals into the ministry and to develop the 7 Stories course for Dutch participants. Our partnership with L'Orangerie de Beauregard, the international campsite in Villedômer, has significantly increased our engagement with Dutch nationals.

Our links with the USA have continued to build, with increased financial support for SOS Chai and the work in Caen.

Overall the year saw the charity facing significant challenges - both operational and financial - in responding the the pandemic, but we have come through these in good health, with signs of growth and strong future vision in all four of our key areas of activity.

The trustees have continued to take due regard of the Charity Commission's guidance related to public benefit, and the specific guidance for charities on the advancement of religion.

FINANCIAL REVIEW Reserves policy The policy on reserves is to maintain funds equivalent to keeping the charity operational for 3 months before additional income is required from grants, donations or contributions from Bless programmes, i.e. approximately £6,000. Action is in hand to improve the reserves position by increasing the level of unrestricted income via donations and fund-raising, and by reducing the net operating costs of the charity. Financial Review Core running costs are continually kept under review; it is also acknowledged that the trustees and volunteer team often cover expenses incurred on behalf of Bless. None of the trustees or volunteer team receive any remuneration.

Core running costs are continually kept under review; it is also acknowledged that the trustees and volunteer team often cover expenses incurred on behalf of Bless. None of the trustees or volunteer team receive any remuneration.

As Bless strives to grow, it will be important to secure increasing levels of income in future years to cover the operating costs of the charity and to continue to look at ways of minimising those costs.

Funds continued to be raised towards the purchase of Bethanie and the repayment of the associated loans.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Organisational structure

Bless, established as a charitable company in June 2004, is overseen by a board of trustees, who delegate operational tasks to a core team of volunteers. The core team, living mainly in community in France, include trustees Gerard and Chrissie Kelly, who lead this team and operate as the link between it and the trustees. Additionally there continues to be volunteer 'reps' operating in the UK and the Netherlands, as well as France, assisting in the development, in both working practices and values, of a Europe wide Bless network.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05156475 (England and Wales)

Registered Charity number

1105173

Page 2

THE BLESS NETWORK

REPORT OF THE TRUSTEES

for the Year Ended 30th September 2020

Registered office

c/o Rising Brook Baptist Church Burton Square Stafford Staffordshire ST17 9LT

Trustees

Mrs M A Eccleshall Mrs C E Kelly G J Kelly T D Gwilliam M J Young - Board Chairman Prof J M Saker Mrs C L Gwilliam Mrs S C Harrington

Company Secretary T M Herriott

Independent Examiner

D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

Bankers

The Co-operative Bank Plc PO Box 250 Delf House Southway Skelmersdale WN8 6WT

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ M J Young - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BLESS NETWORK

Independent examiner's report to the trustees of The Bless Network ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th September 2020.

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.

Russell Ball D E Ball & Co Limited Chartered Accountants 15 Bridge Road Wellington Telford Shropshire TF1 1EB

Date: .............................................

Page 4

THE BLESS NETWORK

STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 30th September 2020

DRAFT
18/06/21 09:30
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,023
Charitable activities
Go2Bless
240
Year2Bless
897
Bethanie
6,508
Management & administration
4,287
Total
36,955
EXPENDITURE ON
Raising funds
1,860
Charitable activities
Go2Bless
1,264
Year2Bless
-
Bethanie
17,507
Management & administration
11,972
SOS Caen
653
Total
33,256
NET INCOME
3,699
RECONCILIATION OF FUNDS
Total funds brought forward
73,974
TOTAL FUNDS CARRIED FORWARD
77,673
Restricted
fund
£
910
-
-
-
-
910
-
-
-
-
-
-
-
910
171,980
172,890
30.9.20
Total
funds
£
25,933
240
897
6,508
4,287
37,865
1,860
1,264
-
17,507
11,972
653
33,256
4,609
245,954
250,563
30.9.19
Total
funds
£
22,038
5,626
459
22,133
7,263
57,519
648
8,800
1,290
24,608
15,622
4,309
55,277
2,242
243,712
245,954

The notes form part of these financial statements

Page 5

THE BLESS NETWORK

BALANCE SHEET

30th September 2020

DRAFT
18/06/21 09:30
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
5
204,291
CURRENT ASSETS
Debtors
6
5,348
Cash at bank
11,126
16,474
CREDITORS
Amounts falling due within one year
7
(7,753)
NET CURRENT ASSETS
8,721
TOTAL ASSETS LESS CURRENT
LIABILITIES
213,012
CREDITORS
Amounts falling due after more than one year
8
(135,339)
NET ASSETS
77,673
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
fund
£
169,311
-
3,579
3,579
-
3,579
172,890
-
172,890
30.9.20
Total
funds
£
373,602
5,348
14,705
20,053
(7,753)
12,300
385,902
(135,339)
250,563
77,673
172,890
250,563
30.9.19
Total
funds
£
374,539
8,306
5,720
14,026
(2,272)
11,754
386,293
(140,339)
245,954
73,974
171,980
245,954

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 6

continued...

THE BLESS NETWORK

BALANCE SHEET - continued

30th September 2020

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:

............................................. M J Young - Trustee

The notes form part of these financial statements

Page 7

THE BLESS NETWORK

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30th September 2020

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.

DRAFT
18/06/21 09:30
Tangible fixed assets
Depreciation is provided at the following annual rates in order to
life.
Motor vehicles
- 25% on reducing balance
Computer equipment
- 33% on cost
Taxation
The charity is exempt from corporation tax on its charitable activitie

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

30.9.20 30.9.19
£ £
Depreciation - owned assets 937 1,290

continued...

Page 8

THE BLESS NETWORK

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30th September 2020

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30th September 2020 nor for the year ended 30th September 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30th September 2020 nor for the year ended 30th September 2019.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

DRAFT
18/06/21 09:30
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
19,045
Charitable activities
Go2Bless
5,626
Year2Bless
459
Bethanie
22,133
Management & administration
7,263
Total
54,526
EXPENDITURE ON
Raising funds
648
Charitable activities
Go2Bless
8,800
Year2Bless
1,290
Bethanie
24,608
Management & administration
15,622
SOS Caen
4,309
Total
55,277
NET INCOME/(EXPENDITURE)
(751)
Transfers between funds
3,500
Net movement in funds
2,749
RECONCILIATION OF FUNDS
Total funds brought forward
71,225
TOTAL FUNDS CARRIED FORWARD
73,974
Restricted
fund
£
2,993
-
-
-
-
2,993
-
-
-
-
-
-
-
2,993
(3,500)
(507)
172,487
171,980
Total
funds
£
22,038
5,626
459
22,133
7,263
57,519
648
8,800
1,290
24,608
15,622
4,309
55,277
2,242
-
2,242
243,712
245,954

continued...

Page 9

THE BLESS NETWORK

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30th September 2020

5. TANGIBLE FIXED ASSETS

DRAFT
18/06/21 09:30
Freehold
Motor
Computer
property
vehicles
equipment
£
£
£
COST
At 1st October 2019 and
30th September 2020
370,792
5,850
904
DEPRECIATION
At 1st October 2019
-
2,104
903
Charge for year
-
936
1
At 30th September 2020
-
3,040
904
NET BOOK VALUE
At 30th September 2020
370,792
2,810
-
At 30th September 2019
370,792
3,746
1
6.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.20
£
Inter-Charity account
3,442
Other debtor
1,906
5,348
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.20
£
Other loans (see note 9)
5,000
Accrued expenses
2,753
7,753
8.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.9.20
£
Other loans (see note 9)
135,339
9.
LOANS
An analysis of the maturity of loans is given below:
30.9.20
£
Amounts falling due within one year on demand:
Other loans
5,000
Amounts falling due between two and five years:
Other loans - 2-5 years
135,339
Totals
£
377,546
3,007
937
3,944
373,602
374,539
30.9.19
£
7,881
425
8,306
30.9.19
£
-
2,272
2,272
30.9.19
£
140,339
30.9.19
£
-
5,000

continued...

Page 10

THE BLESS NETWORK

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30th September 2020

9. LOANS - continued

DRAFT
18/06/21 09:30
Amounts falling due in more than five years:
Repayable otherwise than by instalments:
Other loans more 5yrs non-inst
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS
Comparatives for movement in funds
At
1.10.18
£
Unrestricted funds
General fund
71,225
Restricted funds
Restricted Fund
172,487
TOTAL FUNDS
243,712
At
1.10.19
£
73,974
171,980
245,954
Incoming
resources
£
36,955
910
37,865
Net
movement
in funds
£
(751)
2,993
2,242
30.9.20
30.9.19
£
£
-
135,339
Net
movement
At
in funds
30.9.20
£
£
3,699
77,673
910
172,890
4,609
250,563
Resources
Movement
expended
in funds
£
£
(33,256)
3,699
-
910
(33,256)
4,609
Transfers
between
At
funds
30.9.19
£
£
3,500
73,974
(3,500)
171,980
-
245,954

continued...

Page 11

THE BLESS NETWORK

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30th September 2020

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 54,526 (55,277) (751)
Restricted funds
Restricted Fund 2,993 - 2,993
TOTAL FUNDS 57,519 (55,277) 2,242

A current year 12 months and prior year 12 months combined position is as follows:

DR
Unrestricted funds
General fund
Restricted funds
Restricted Fund
TOTAL FUNDS
AFT
18/06/21 09:30
At
1.10.18
£
71,225
172,487
243,712
Net
movement
in funds
£
2,948
3,903
6,851
Transfers
between
funds
£
3,500
(3,500)
-
At
30.9.20
£
77,673
172,890
250,563

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 91,481 (88,533) 2,948
Restricted funds
Restricted Fund 3,903 - 3,903
TOTAL FUNDS 95,384 (88,533) 6,851

Unrestricted funds

These represent funds held to meet the reserves policy. Any surplus funds will be used to fulfil the charitable objectives. Details of both are provided in the Report of the Trustees.

Restricted funds

These relate to the funds donated towards the purchase of the property "Bethanie" at Heurtevent, France.

continued...

Page 12

THE BLESS NETWORK

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30th September 2020

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30th September 2020.

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Page 13

THE BLESS NETWORK

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 30th September 2020

for the Year Ended 30th September 2020
30.9.20 30.9.19
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations - general 17,915 13,892
Donations - Bethanie 6,035 5,148
SOS Caen 1,983 2,998
25,933 22,038
Charitable activities
Go2Bless 240 5,626
Year/Time2Bless 897 459
Bethanie facilities 6,508 22,133
Management fees 4,287 7,263
11,932 35,481
Total incoming resources 37,865 57,519
EXPENDITURE
Raising donations and legacies
Events
Publicity and promotion
Platform fees
Charitable activities
Insurance
DRAFT
18/06/21 09:30
566
750
544
1,860
1,841
-
343
305
648
2,061
Repairs and maintenance 31 130
Motor and travel expenses 6,639 11,340
Mission costs - Bethanie 17,506 24,608
Mission costs - Go2Bless 1,265 8,800
Mission costs - SOS Caen 653 4,309
Sundry expenses 1,571 1,551
Accountancy and legal costs 600 540
Bank charges 353 -
Depreciation of vehicle 936 1,248
Depreciation of computer 1 42
31,396 54,629
Total resources expended 33,256 55,277
Net income 4,609 2,242

This page does not form part of the statutory financial statements

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