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2020-12-31-accounts

REGISTERED COMPANY NUMBER: 05208960 (England and Wales) REGISTERED CHARITY NUMBER: 1109710

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

FOR

NEXT WAVE INTERNATIONAL

Brindley Millen Ltd 167 Turners Hill

Cheshunt Hertfordshire EN8 9BH

NEXT WAVE INTERNATIONAL

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2020

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 11
Detailed Statement of Financial Activities 12

NEXT WAVE INTERNATIONAL

REPORT OF THE TRUSTEES for the Year Ended 31 December 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 31 December 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 aims

The principle activities of the charitable company in the year was those of a Christian mission to contemporary cultures, spreading the Christian message and values via media and leadership development in major cities across Europe and the world.

Significant activities

During 2020, Next Wave International, through its mainstream media commentary, helped many thousands of people to better prepare for the future especially in light of the ongoing Pandemic. The commentary covered a wide range of issues, mainly for the BBC.

This year also saw live interviews for various organisations and churches on IGTV and other social-media platforms. Social commentary essays and editorials published at nextwaveonline.com have again featured by arrangement, in cloud-based news journals in the UK and Australia.

For 26 years, NWI has pioneered uses of the internet for outreach and training - and helped the church to identify best uses of the internet. We've continued, along with 2030Plus (formerly 2020Plus), to invest time and resources in training, outreach and civic engagement via websites and social media streams. 2030Plus will soon launch its new-look, mobile-friendly website. This will also help people gain access to NWI's output in social commentary, leadership etc.

The universities project has seen ongoing success with several Universities involved. These invitations were put on hold in 2020, due to Covid-19.

Coaching of resourceful leaders in the church and marketplace remains a priority. During the past year, all of our coaching has moved online. This has been a great success.

After the outbreak of Covid-19 we felt compelled to help church leaders prepare for potential future scenarios in the post-Covid world. We launched 7 Zoom roundtables, "Church Beyond Covid", held in April and June 2020. In 2020, this mission invested heavily in programmes and projects to help pastors and leaders understand the implications of the pandemic. Our research into impacts for many sectors of society helped leaders prepare strategies to deal with the impact on the church and its people.

Due to Covid-19 restrictions there have been no in person speaking engagements. We hope to resume these as the restrictions are eased.

At the start of 2020, we launched our first crowd funding campaign. The original target for support of our media commentary work was set at £20,000, by mid-year the figure was over £12,000. At that time it was decided to temporarily pull back on the marketing of the appeal. It was important to respect the financial difficulties people faced at that time with the Covid situation.

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REPORT OF THE TRUSTEES for the Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Public benefit

OBJECTIVES AND ACTIVITIES
Public benefit
OBJECTIVES AND ACTIVITIES
Public benefit
Our main objectives for the year continued to be the promotion of Christian values and worldview through:
o Programmes that assist churches and Christian leaders in various sectors of society as they seek to work for the betterment of
society for all its members, by collaborating for the common good (e.g. through our 20.2020Project, which provides skills
training for civic leaders).
o Activities that promote Christian worldview in the context of major societal problems (e.g. through media and new media).
o Projects and events that help Christians to become more engaged in proactively solving social problems (e.g. by providing
lectures and other resources)
o Projects that actively encourage and facilitate partnerships between churches, faith-based NGOs and government for the
provision of better public services.
o Programmes that help represent churches and faith-based initiatives in the public sphere (e.g. through our engagement with
mainstream media).
o Working in partnership with networks of churches, NGOs and other Christian faith-based organisations to secure the widest
range of services to best meet the needs of our client population and promote the common good in society

HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT

All our charitable activities focus on promoting Christian worldview, ethics and social action, in the interests of the common good and the betterment of society for all its members.

Our objects and funding primarily focus on serving churches, faith-based NGOs and other organisations and their leaders across the UK and in Europe. We provide intensive training events and materials to equip leaders in these organisations to better engage with projects for ethical and social improvement.

Our services include positive representation of Christian ideals and practical solutions within public forums such as media and new media (in a proactive, inclusive and forward-looking way.)

Our services are normally provided to partner/host organisations in exchange for a donation or honorarium. We receive some funding from regular donors.

Our priority is to work with churches, NGOs and other Christian faith-based organisations who are committed to proactively engaging the future development of their region, while partnering with civic leaders in the provision of services for the wider community and the common good.

Some of our partners have, as local charities and organisations, with our help and training, inspired their members to create social enterprises, the sole aim of which is addressing specific social problems (e.g. promoting housing for the poor, child support and working against people trafficking at home and abroad).

We participate in partnership arrangements with like-minded groups in the community, who have similar goals, outside the Christian church.

Though we are not a solely evangelistic organisation, we promote the proclamation of the Christian message, in a positive way, via events and other programmes co-hosted by local churches and other faith-based organisations.

FINANCIAL REVIEW

Reserves policy

The Trustees believe it prudent to hold running costs for 3 months in unrestricted current assets. We hope to achieve this level through the generosity of our donors. We are planning to increase the reserves as finances allow.

FUTURE PLANS

In the year ahead, we will continue to engage church and civic leaders via the 20.2020Project across the UK and Europe. We will also continue to build on the success of the popular Think Tank Days, further boosting the strategic and leadership skills of church and other third sector leaders.

We will also continue to support the growth of Christian organisations, events and churches via Mal Fletcher's work as a speaker and lecturer.

We will continue to lift the voice of Next Wave International in the media, via Mal Fletcher's work as a social commentator and social futurist, particularly within the UK and Europe. We will explore new possibilities for potential new series of the Edges television programmes and will continue to build our already extensive and longstanding internet presence via our websites and social media networks.

We will continue to establish the new strategy group as it seeks to assist in the implementation of new initiatives for funding and activities in line with our objectives.

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REPORT OF THE TRUSTEES

for the Year Ended 31 December 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Recruitment and appointment of new trustees

Existing trustees for the charity have been recruited over time for the following qualities: long and successful leadership in growing UK churches and Christian charities; a proven long-term record of quality leadership of Christian churches and/or charities; the highest level of personal integrity; competence in strategic planning and fiscal responsibility; a commitment to engagement with social challenges and needs.

In the period covered by this report, no new trustees were recruited. However, the present trustees remain committed to seeking out the best possible talent for consideration as potential additions to the trustee group, using the criteria listed above and government guidelines and requirements.

Trustees are kept up to date with changes in trustee responsibilities via mail-outs and board meetings - including annual meetings in person and extraordinary meetings via phone conferences.

Management

Management of the charity is undertaken by the Director Mal Fletcher, who is employed full-time by the charity. His responsibilities include: promoting the goals and interests of the charity; ensuring day-to-day management; promoting funding of the charity; forward-planning (in consultation with trustees); compliance (in conjunction with trustees). Administrative assistance is provided by Davina Fletcher, who is employed on a part-time basis. Her duties include: bookkeeping; constructing annual accounts (in conjunction with the accountants); travel planning and general office administration.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

05208960 (England and Wales)

Registered Charity number 1109710

Registered office

Unit GF21 Harlow Enterprise Hub Edinburgh Way Harlow Essex CM20 2NQ

Trustees

S G Bell Rev M K Fletcher Rev C Urquhart

Company Secretary

Rev C Urquhart

Independent Examiner

Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Sep 23, 2021

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

Mal Fletcher

..............................................................................Mal Fletcher (Sep 21, 2021 11:14 GMT+1)

Rev M K Fletcher - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEXT WAVE INTERNATIONAL

Independent examiner's report to the trustees of Next Wave International ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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.

mwbrindley

mwbrindley (Sep 24, 2021 12:48 GMT+1)

Maurice Brindley BSc FCA Institute of Chartered Accountants in England & Wales Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

Date: .............................................Sep 24, 2021

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STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 December 2020

31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 60,375 - 60,375 56,431
Charitable activities
Missionary 127 - 127 144
Investment income 2 1 - 1 5
Other income 9,946 - 9,946 -
Total 70,449 - 70,449 56,580
EXPENDITURE ON
Charitable activities
Missionary 61,126 - 61,126 64,493
NET INCOME/(EXPENDITURE) 9,323 - 9,323 (7,913)
RECONCILIATION OF FUNDS
Total funds brought forward 14,671 - 14,671 22,584
TOTAL FUNDS CARRIED FORWARD 23,994 - 23,994 14,671

The notes form part of these financial statements

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NEXT WAVE INTERNATIONAL (REGISTERED NUMBER: 05208960)

BALANCE SHEET

31 December 2020

31.12.20 31.12.19
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
CURRENT ASSETS
Debtors 9 15,235 - 15,235 1,369
Cash at bank and in hand 10,122 - 10,122 18,724
25,357 - 25,357 20,093
CREDITORS
Amounts falling due within one year 10 (1,363) - (1,363) (5,422)
NET CURRENT ASSETS 23,994 - 23,994 14,671
TOTAL ASSETS LESS CURRENT LIABILITIES 23,994 - 23,994 14,671
NET ASSETS 23,994 - 23,994 14,671
FUNDS 11
Unrestricted funds 23,994 14,671
TOTAL FUNDS 23,994 14,671

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

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 .............................................Sep 23, 2021 and were signed on its behalf by:

Mal Fletcher

Mal Fletcher (Sep 21, 2021 11:14 GMT+1) ............................................. M K Fletcher - Trustee

Clive Urquhart (Sep 23, 2021 15:01 GMT+1)............................................. C Urquhart - Trustee

The notes form part of these financial statements

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NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

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.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are presented in sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements.

Useful economic life of tangible fixed assets:

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

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.

Tangible fixed assets

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

Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Fund accounting

Unrestricted funds are those available for use at the discretion of the directors in furtherance of the general objectives of the charitable company and which have not been designated for other purposes.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

continued...

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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2020

2. INVESTMENT INCOME

INVESTMENT INCOME
31.12.20 31.12.19
£ £
Deposit account interest 1 5
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.12.20 31.12.19
£ £
Independent Examination Fee 1,362 1,362
TRUSTEES' REMUNERATION AND BENEFITS
31.12.20 31.12.19
£ £
Trustees' salaries 30,000 30,000
Trustees' social security 1,035 901
31,035 30,901

3. NET INCOME/(EXPENDITURE)

4. TRUSTEES' REMUNERATION AND BENEFITS

The trustees consider its employed staff as the key management.

The charity remunerated £49,359 to its trustees and key management during the year of which £48,000 was gross pay and £1,359 was employer's NI (2019: £48,000 gross and £1,298 employer's NI).

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

6.

31.12.20
31.12.19
All Employees
2
2
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
56,431
-
56,431
Charitable activities
Missionary
144
-
144
Investment income
5
-
5
Total
56,580
-
56,580
EXPENDITURE ON
Charitable activities
Missionary
64,493
-
64,493
NET INCOME/(EXPENDITURE)
(7,913)
-
(7,913)
31.12.20
31.12.19
All Employees
2
2
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
56,431
-
56,431
Charitable activities
Missionary
144
-
144
Investment income
5
-
5
Total
56,580
-
56,580
EXPENDITURE ON
Charitable activities
Missionary
64,493
-
64,493
NET INCOME/(EXPENDITURE)
(7,913)
-
(7,913)
31.12.20
31.12.19
All Employees
2
2
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
Total
fund
fund
funds
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
56,431
-
56,431
Charitable activities
Missionary
144
-
144
Investment income
5
-
5
Total
56,580
-
56,580
EXPENDITURE ON
Charitable activities
Missionary
64,493
-
64,493
NET INCOME/(EXPENDITURE)
(7,913)
-
(7,913)
56,580
64,493
(7,913)

continued...

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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2020

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted Restricted Restricted Restricted Total
fund fund funds
£ £ £
RECONCILIATION OF FUNDS
Total funds brought forward 22,584 - 22,584
TOTAL FUNDS CARRIED FORWARD 14,671 - 14,671
GUARANTEE STATUS
The charitable company is limited by guarantee, which means that every member undertakes to contribute to the assets of t
charitable company in the event of a winding up, including any members up to one year after ceasing to be a member, su
amounts as may be required not exceeding one pound.
TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 January 2020 and 31 December 2020 2,167
DEPRECIATION
At 1 January 2020 and 31 December 2020 2,167
NET BOOK VALUE
At 31 December 2020 -
At 31 December 2019 -
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Other debtors 15,235 1,369
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.20 31.12.19
£ £
Social security and other taxes - 327
Other creditors - 3,224
Credit Card - 509
Accrued expenses 1,363 1,362
1,363 5,422

7. GUARANTEE STATUS

The charitable company is limited by guarantee, which means that every member undertakes to contribute to the assets of the charitable company in the event of a winding up, including any members up to one year after ceasing to be a member, such amounts as may be required not exceeding one pound.

8. TANGIBLE FIXED ASSETS

9.

10.

continued...

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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2020

11. MOVEMENT IN FUNDS

Net
movement At
At 1.1.20 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 14,671 9,323 23,994
TOTAL FUNDS 14,671 9,323 23,994
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 70,449 (61,126) 9,323
TOTAL FUNDS 70,449 (61,126) 9,323
Comparatives for movement in funds
Net
movement At
At 1.1.19 in funds 31.12.19
£ £ £
Unrestricted funds
General fund 22,584 (7,913) 14,671
TOTAL FUNDS 22,584 (7,913) 14,671
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 56,580 (64,493) (7,913)
TOTAL FUNDS 56,580 (64,493) (7,913)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.1.19 in funds 31.12.20
£ £ £
Unrestricted funds
General fund 22,584 1,410 23,994
TOTAL FUNDS 22,584 1,410 23,994

continued...

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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2020

11. 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 127,029 (125,619) 1,410
TOTAL FUNDS 127,029 (125,619) 1,410

12. RELATED PARTY DISCLOSURES

During the year D Fletcher, spouse of the trustee M Fletcher, received remuneration totalling £18,324 of which £18,000 was gross pay and £324 was employer's NI (2019: £18,000 gross pay and £397 employer's NI).

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