# **New Ground Churches Report and Accounts**
**Year ended 31 December 2022**
## **NEW GROUND CHURCHES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **COMPANY INFORMATION**
## **Directors/Trustees**
|||
|---|---|
|**Directors/Trustees**|Dale Barlow|
||Robert Gwynn|
||David Holden|
||Melinda Lyons (resigned 31 December 2022)|
||David Rowsell (appointed 28 June 2022)|
||Timothy Wort (appointed 28 June 2022)|
|**Constituted as**|Company limited by guarantee|
|**Governing Document**|Memorandum and Articles of Association|
|**Company Registration Number**|6281483|
|**Charity Registration Number**|1121110|
|**Registered Office**|Kings Centre|
||33 Amy Road|
||Oxted|
||RH8 0PW|
|**Independent Examiner**|John Thacker|
||Chariot House Limited|
||44 Grand Parade|
||Brighton|
||BN2 9QA|
|**Bankers**|Lloyds Bank plc|
## **CONTENTS**
||Page|
|---|---|
|Company Information|1|
|Directors' Report|2-5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Accounts|9-17|
1
## **NEW GROUND CHURCHES**
## **REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2022**
The directors have pleasure in submitting their Report and Accounts for the year ended 31 December 2022.
## **Mission**
New Ground is a family of churches from different countries, led by Dave Holden, who works directly with several church leaders in a Core Team. We believe that God has caught us up in His great mission to plant new churches and shape existing churches to make a major difference to the communities in which God has called them to live. We want to see communities positively impacted through God’s miraculous intervention, social action and thoughtful cultural engagement by local Christians. We believe that everyone in a community should be blessed by the fact that our churches are there.
As a church is part of New Ground, so New Ground is part of Newfrontiers. This is a group of apostolic leaders (over 2,000 churches in more than 120 nations in every continent) partnering together on global mission joined by common values and beliefs, shared mission and genuine relationships.
## **Objects and activities**
The objects of the charity are to:
- advance the Christian faith by such means as the charity shall determine from time to time
- relieve sickness, financial hardship and promote and preserve good health.
During the year the atmosphere around our churches has been more akin to pre-Covid, which has allowed opportunity to continue and develop activities that were beginning to be established last year. The directors have had regard for the Charity Commission guidance on public benefit, and particularly the report on 'The Advancement of Religion for the Public Benefit'. Activities undertaken during the year to reflect this and achieve the charity objectives, and laid out according to the SOFA headings, include:
## APOSTOLIC MINISTRY AND EXTENSION
## _Church support_
One of the key benefits of working together with a variety of churches is the depth and breadth of leaders’ experience gained over many years. Through a combination of grant funding and churches releasing their senior leaders, teams have been able to travel to, or communicate with, a wide range of churches to train, support, develop and encourage leaders especially in the UK, Europe and, more recently, Brazil. It also helps church members to identify with other churches within New Ground and gain a broader perspective of what churches can achieve in a different context.
## _Training_
The New Ground Academy began in 2014 and has been developed since that time. It is a training package designed to produce leaders who are equipped to lead well in every aspect of church life through a combination of practical theology, on-the-job coaching, peer interaction and personal mentoring. This is achieved with a good balance between classroom teaching and interactive discussion. Many students have remarked on the way the Academy has impacted their lives and their involvement in the local community. Working with a sphere in Zimbabwe, also part of Newfrontiers, the Academy material is being used to train rural pastors who would otherwise have no access to training.
Each year the teaching material is reviewed but during 2021 the curriculum was adapted to provide a greater focus on helping potential leaders to gain confidence, increase understanding and release gifting to enable them to become more hands-on in serving their local churches. The structure has also developed to allow greater involvement for those with weekday employment by introducing video material available in advance and discussion groups led by mentors in each local church represented. This review has continued through 2022 and into 2023 ready for the new 2-year course to commence in September 2023.
2
## **NEW GROUND CHURCHES**
## **REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2022**
## _Working partnerships_
The charity is able to pursue its objects through grant funding and working partnerships with charities having similar objectives. This allows valuable flexibility and enables New Ground to respond quickly and with economic efficiency to changing needs across the nations.
## _Impact_
Demonstrating the direct and tangible impact of charity activities in relation to the development, growth and sustainability of churches is not always straightforward since many factors contribute to these positive facets. Nevertheless, the key objects and activities noted above provide a foundation on which many individuals, churches and communities can build and benefit. However, these impacts are not always observable immediately, for example, a young man hearing prophetic direction during our major event in 2019, and encouragement from local leadership, began a journey to establish a community-based centre to provide debt advice and assistance. Ongoing financial support to assist with funding a couple stirred by God towards church planting enabled them to develop a church plant in a major Dutch city. One staff member spends considerable time in one-to-one and leadership-style meetings to stimulate, encourage and bring objective experience. This leads to helpful strategy, developing local community resources like Food Banks, homeless support, debt advice and anti-trafficking structures.
## CONFERENCES
## _Events_
The first full year without restrictions has enabled a full calendar of events and conferences. These have been both international gatherings like the Prayer Days and Leadership Conference, as well as more regular local gatherings for encouragement and support for established churches and church plants. The value of our New Ground Sunday in bringing news, vision, testimonies and updates from around the churches during the Covid restrictions has been continued since we’ve not yet been able to repeat a weekend conference for all our churches to attend. A multi-language video and magazine distributed in advance to all our churches, plus a livelink on the day, enabled them to feel not just togetherness but the range and diversity of our churches across the nations. It also provided the opportunity to promote our annual offering, which to date has raised just under £120,000 for the ongoing work of the charity.
## MISSION
## _Church planting and multi-site development_
There are generally two ways in which churches are planted: one is when a church starts a new church or site in an area within its locality; the other when groups of people move to an area, often a city, where previously they have had little or no contact. There has been ongoing support for the latter and new opportunities have developed in the former.
## **Governance**
New Ground Churches is constituted as a company limited by guarantee and registered as a charity, its governing document being the Memorandum and Articles of Association. The policy and operating decisions of the charity rest with the directors who meet regularly to monitor the activities of the company. In addition, the directors have appointed a management team to run the day-to-day activities and to establish and update policies and procedures to reflect the developing work of the charity. Directors are recruited and appointed in order to ensure robust governance of charity activities, with particular emphasis on providing experience and skillsets suitable to serve the developing nature of the charity. All directors are regularly offered training opportunities provided by external agencies.
3
## **NEW GROUND CHURCHES**
## **REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Risk management**
Since the review of all major risks and the creation of a formal report, the management of risk has become an essential part of charity administration. Risks are regularly considered and key risks monitored on a regular basis with priorities set according to primary risks and appropriate procedures put in place, e.g. insurance, via brokers competent in this field, to protect the interests of the charity, its employees and directors.
The most significant external risk faced by the charity was previously related to the Coronavirus outbreak, but with eased restrictions, our finances have been suitably managed and not impacted by the possibility of reduced funding. More recently the main risk identified has been the impact of leadership transition within New Ground. This is being carefully monitored and progressed by the Core Team on behalf of the directors.
## **Reserves**
The reserves policy is reviewed annually in accordance with Charity Commission guidelines. Three levels of reserves are maintained: restricted, designated and free. With the exception of our contingency and designated relief fund, we anticipate using all the 2022 reserves during the course of 2023 in direct activities and continued grant funding for our wider charitable projects, while still maintaining adequate free reserves. To achieve this and in line with our policy set out below, we intend to seek funding from our supporter churches during 2023 for a further programme of charitable projects in 2024.
## _Restricted funds_
These represent donations for specific activities and our policy is to expend these funds as quickly as possible in order to benefit the recipients. At 31 December 2022 the restricted funds stood at £4,000 (2021 - £7,717).
## _Designated funds_
At various times it has been considered beneficial by the directors to allocate reserves to particular projects. At 31 December 2022 the designated funds stood at £121,808 (2021 - £183,488). The level of the reserves held under the policy for contingencies, which are free for use in any area, is set at £14,500 as shown in note 12.
## _Free reserves_
Free reserves are all the undesignated funds plus any designated funds, which although budgeted, could be released if needed. It is the charity’s policy is to maintain free reserves at a level between two to three months of regular income (£64,000). The year-end free reserves figure of £47,161 is inadequate for this purpose, although an improvement on 2021. However, since the Annual Offering was taken late in the year only a few of the regular pledges had been received by the year end. Before the end of the first quarter of 2023 over £37,000 had been received in redeemed pledges and further gifts.
## **Directors' Responsibilities**
Charity law requires us as directors to prepare financial statements for each accounting year which give a true and fair view of the state of the charity and of its income and expenditure for the year.
1. Select suitable accounting policies and apply them consistently.
2. Make judgements and estimates that are reasonable and prudent.
3. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts.
4. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
We are responsible for keeping adequate accounting records, which disclose with reasonable accuracy at any time the financial position of the company and enable us to ensure that the financial statements comply with the
4
## **NEW GROUND CHURCHES**
## **REPORT OF THE DIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2022**
Companies Act 2006. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
On behalf of the board of directors.
Dale Barlow 13 June 2023
5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
## **NEW GROUND CHURCHES**
## **Independent examiner's report to the trustees of New Ground Churches ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.
## **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**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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.
John Thacker FCA DChA Institute of Chartered Accountants in England and Wales Chariot House Limited Chartered Accountants 44 Grand Parade Brighton BN2 9QA
13 June 2023
6
## **NEW GROUND CHURCHES**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**Notes**
**Income and endowments from:**
Donations and legacies
**2**
Charitable activities
**3**
Investments
**4**
**Expenditure on:**
**5**
**Charitable activities**
Apostolic ministry and extension
Conferences and events
Mission activities
**Total resources expended**
Gross transfers between funds
**Net (expenditure)/income for the year**
Net movement in funds
Fund balances at 1 January 2022
**Net incoming/(outgoing)**
**resources before transfers**
Fund balances at 31 December 2022|**General**
**Designated**
**£**
**£**
**335,063**
**145,548**
**17,499**
**65,314**
**31**
**0**
**352,593**
**£**
**210,862**
**£**
**229,867**
**31,010**
**94,171**
**34,116**
**7,218**
**153,531**
**331,256**
**218,657**
**21,337**
**(7,795)**
**(5,000)**
**(53,885)**
**16,337**
**(61,680)**
**15,872**
**£**
**183,488**
**£**
**32,209**
**£**
**121,808**
**£**
**Unrestricted funds**|**Restricted**
**funds**
**£**
**12,020**
**0**
**0**
**12,020**
**£**
**11,270**
**0**
**63,352**
**74,622**
**(62,602)**
**58,885**
**(3,717)**
**7,717**
**£**
**4,000**
**£**|**Total**
**2022**
**£**
**492,631**
**82,813**
**31**
**575,475**
**£**
**272,147**
**128,287**
**224,101**
**624,535**
**(49,060)**
**0**
**(49,060)**
**207,077**
**£**
**158,017**
**£**|Total
2021
£
487,053
0
13|
|---|---|---|---|---|
|||||487,066
£|
|||||222,914
49,173
186,054|
|||||458,141|
|||||28,925
0|
|||||28,925
178,152|
|||||207,077
£|
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
7
## **NEW GROUND CHURCHES**
## **BALANCE SHEET** _**AS AT 31 DECEMBER 2022**_
|**Notes**
**Current assets**
Debtors
**8**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**9**
**Net assets**
**Income funds**
Restricted funds
**11**
Unrestricted funds:
Designated funds
**12**
General funds|**2022**
**£**
**27,437**
**160,115**
**187,552**
**(29,535)**
**158,017**
**£**
**4,000**
**121,808**
**32,209**
**158,017**
**£**|2021
£
25,363
189,628|
|---|---|---|
|||214,991
(7,914)|
|||207,077
£|
|||7,717
183,488
15,872|
|||207,077
£|
For the year ended 31 December 2022, the company was entitled to the exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
## Responsibilities of directors/trustees:
- a. The members have not required the charitable company to obtain an audit of its accounts for the period in question in accordance with Section 476 of the Companies Act however, in accordance with Section 145 of the Charities Act 2011 the accounts have been examined by an independent examiner whose report forms part of this document.
- b. The directors/trustees acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The accounts were approved by the Board and signed on their behalf on 13 June 2023.
## Dale Barlow
NEW GROUND CHURCHES, a company limited by guarantee. Registered in England No. 06281483 Registered as a charity No. 1121110
8
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **1 Accounting Policies**
The accounts have been prepared under the historical cost convention, in accordance with applicable accounting standards and follow the Statement of Recommended Practice: Accounting by Charities (FRS102). The charity is a public benefit entity. There are no material uncertainties about the charity's ability to continue as a going concern. The following are the accounting policies which have been applied in dealing with material items:-
## a) _Donated and grant income_
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable.
## b) _Other income and expenditure_
Conference income is taken into account when the event has taken place. Amounts received for events which have not yet taken place are deferred and reflected in creditors as "Accruals". Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity, regardless of when payment is made. Grants payable are taken into account at the earlier of when they are paid or become constructive obligations.
## c) _Funds_
Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the purpose for which it should be used.
## d) _Fixed assets and depreciation_
There are no fixed assets since all equipment for conferences is hired and administrative equipment is either loaned by churches in the region or written off as expenditure in the year.
## e) _Pension costs_
The company operates a defined contribution scheme for certain of its employees. Pension premiums are charged as they are paid.
## f) _Taxation_
The company is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts.
## g) _Cash flows statement_
The company has prepared a Cash Flows Statement for the year (see note 14).
9
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **2 Donations and legacies**
|General funds:
Donations
Designated funds:
Conference offerings and gifts
Tax repayments
Restricted funds:
Donations
Tax repayments
**Charitable activities (income)**
Income from activities to further the charity's objects
General funds:
Conference attendance
Designated funds:
Conference attendance
Training|**2022**
**£**
**335,063**
**335,063**
**£**
**142,877**
**2,671**
**145,548**
**£**
**11,989**
**31**
**12,020**
**£**
**17,499**
**17,499**
**£**
**18,876**
**46,438**
**65,314**
**£**|2021
£
325,423|
|---|---|---|
|||325,423
£|
|||107,027
725|
|||107,752
£|
|||53,575
303|
|||53,878
£|
|||0|
|||0|
|||0
0|
|||0|
## **3 Charitable activities (income)**
## **4 Investments**
|Investment income receivable|**31**
**31**
**£**|13|
|---|---|---|
|||13
£|
10
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **5 Expenditure on: Charitable activities**
|Apostolic ministry and extension
Activities undertaken directly
Support costs
Total
Conferences and events
Activities undertaken directly
Support costs
Total
Mission activities
Activities undertaken directly
Support costs
Total
_2021 comparative figures_
_Apostolic ministry and extension_
_Activities undertaken directly_
_Support costs_
_Total_
_Conferences and events_
_Activities undertaken directly_
_Support costs_
_Total_
_Mission activities_
_Activities undertaken directly_
_Support costs_
_Total_|**Staff**
**costs**
**£**|**Grants**
**£**|**Other**
**costs**
**£**|**Total**
**2022**
**£**|Total
2021
£|
|---|---|---|---|---|---|
||**95,664**
**93,253**|**940**
**0**|**10,506**
**71,784**|**107,110**
**165,037**|166,646
56,268|
||**188,917**|**940**|**82,290**|**272,147**|222,914|
||**32,306**
**22,991**|**0**
**0**|**68,117**
**4,873**|**100,423**
**27,864**|26,621
22,552|
||**55,297**|**0**|**72,990**|**128,287**|49,173|
||**0**
**4,798**|**122,179**
**94,704**|**0**
**2,420**|**122,179**
**101,922**|95,308
90,746|
||**4,798**
**249,012**
**£**
_Staff_
_£_|**216,883**
**217,823**
**£**
_Grants_
_£_|**2,420**
**157,700**
**£**
_Other_
_£_|**224,101**
**624,535**
**£**
_Total - 2021_
_£_
_166,646_
_56,268_
_222,914_
_26,621_
_22,552_
_49,173_
_95,308_
_90,746_
_186,054_
_458,141_
_£_|186,054|
||||||458,141
£|
|||||||
||_92,202_
_24,857_|_61,495_
_0_|_12,949_
_31,411_|_166,646_
_56,268_||
||_117,059_|_61,495_|_44,360_|||
||_23,283_
_18,296_|_0_
_0_|_3,338_
_4,256_|_26,621_
_22,552_||
||_41,579_|_0_|_7,594_|||
||_0_
_3,650_|_95,308_
_85,214_|_0_
_1,882_|_95,308_
_90,746_||
||_3,650_
_162,288_
_£_|_180,522_
_242,017_
_£_|_1,882_
_53,836_
_£_|||
## **Governance costs**
Total governance costs of £5,687 (2021 - £4,352) have been included in Support costs and divided equally for each Charitable activity and shown above under Other costs.
These costs include payment for independent examination of £1,212 (2021 - £1,140).
11
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **5 Expenditure on: Charitable activities (continued)**
|**Grants**
Apostolic ministry and extension
Conferences and events
Mission activities
_2021 comparative figures_
_Apostolic ministry and extension_
_Conferences and events_
_Mission activities_
Details of grants over £1,000 made to institutions were
Kings Church, Oxted
Crawley Community Church
Church on the Rock, Guernsey
Newfrontiers
Catalyst Network
Edfri International
The Kings Church Mid-Sussex
Nouvelles Frontieres, France
Care and Relief for the Young
Disciple Nations
Redeemer Church, Maastricht
Agape Comunidad Crista, Brazil
Ingreja Raizes, Brazil
Life Church, Seaford
Jubilee+
Redeemer Church, The Hague
Clarendon Trust
Ashburnham Place|**Institutions**
**Individuals**
**£**
**£**
**132,491**
**0**
**0**
**0**
**62,310**
**23,367**
**194,801**
**£**
**23,367**
**£**
_Institutions_
_Individuals_
_£_
_£_
_185,393_
_0_
_0_
_0_
_37,000_
_19,624_
_222,393_
_£_
_19,624_
_£_
:
**2022**
2021
**0**
31,404
£
**10,909**
**£**
10,909
£
**20,000**
**£**
20,000
£
**15,000**
**£**
15,000
£
**5,000**
**£**
0
**3,000**
**£**
0
**0**
10,625
£
**9,503**
**£**
9,656
£
**0**
2,500
£
**12,672**
**£**
32,757
£
**53,207**
**£**
52,542
£
**1,000**
**£**
0
**1,000**
**£**
0
**1,200**
**£**
0
For Apostolic ministry|**Total**
Total
**2022**
2021
**£**
£
**132,491**
185,393
**0**
0
**85,677**
56,624
**218,168**
**£**
242,017
£
_Total - 2021_
_£_
_185,393_
_0_
_56,624_
_242,017_
_£_
**2022**
2021
**0**
15,000
£
**6,324**
**£**
0
**6,000**
**£**
11,000
£
**49,985**
**£**
0
**0**
10,000
£
**0**
1,000
£
For Mission activities|Total
2021
£
185,393
0
56,624|
|---|---|---|---|
||||242,017
£|
12
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **5 Expenditure on: Charitable activities (continued)**
|**Charitable activities by fund**
Apostolic ministry and extension
Unrestricted: General
Unrestricted: Designated
Restricted
Conferences and events
Unrestricted: General
Unrestricted: Designated
Mission activities
Unrestricted: General
Unrestricted: Designated
Restricted|**2022**
**£**
**229,867**
**31,010**
**11,270**
**272,147**
**£**
**94,171**
**34,116**
**128,287**
**£**
**7,218**
**153,531**
**63,352**
**224,101**
**£**|2021
£
175,431
13,601
33,882|
|---|---|---|
|||222,914
£|
|||49,155
18|
|||49,173
£|
|||5,530
157,444
23,080|
|||186,054
£|
## **6 Trustees**
David Holden (trustee) was employed full-time during the year as Apostolic Leader. Remuneration in the accounting year amounted to £67,204 (2021 - £64,229), with pension contributions of £6,127 (2021 - £5,919).
Liz Holden (wife of trustee David Holden) was employed part-time during the year as Support Worker. Remuneration in the accounting year amounted to £8,106 (2021 - £7,832).
Dale Barlow (trustee) commenced full-time employment in the year as Chief Operating Officer. Remuneration in the accounting year amounted to £55,784, with pension contributions of £5,124. In previous years this cost was covered by grant to King's Church Oxted, where Dale was employed, hence the change in employment costs.
Expenses incurred by trustees, David Holden and Dale Barlow, and related party, Liz Holden, in direct charitable activities on behalf of New Ground Churches, were:
Travel - £14,679 (2021 - £2,788), Accommodation - £0 (2021 - £844), Hospitality - £5,114 (2021 - £918).
With the exception of those noted, all of which were in accordance with the governing document, none of the trustees (or any person connected with them) received any remuneration or reimbursed expenses during the year.
The total amount donated from trustees and/or related parties during the year was £750 (2021 - £245).
13
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **7 Employees**
## **Number of employees**
|The average monthly number of employees during the year was:
Direct charitable
Administrative
**Employment costs**
Wages and salaries
Social security costs
Other pension costs|**2022**
**Number**
**2**
**2**
**4**
**£**
**211,557**
**17,541**
**20,345**
**249,443**
**£**|2021
Number
2
2|
|---|---|---|
|||4|
|||£
139,395
9,282
13,156|
|||161,833
£|
The Directors and Core Team are responsibile for directing and planning. Amongst the staff David Holden is considered key management personnel. No other employees had annual emoluments of £60,000 or more.
## **8 Debtors**
|Other debtors (including Gift Aid)
Prepayments and accrued income
**Creditors: amounts falling due within one year**
Trade creditors
Accruals|**2022**
**£**
**20,695**
**6,742**
**27,437**
**£**
**2022**
**£**
**14,011**
**15,524**
**29,535**
**£**|2021
£
18,736
6,627|
|---|---|---|
|||25,363
£|
|||2021
£
7,914
0|
|||7,914
£|
## **9 Creditors: amounts falling due within one year**
## **10 Share capital**
The company is limited by guarantee and does not have a share capital. The liability of each member is limited to a maximum of £10.
14
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **11 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|Brazil support
Ukraine support
Impact surplus
Church planting
Relief fund
_2021 comparative figures_
_Disciple Nations_
_Impact surplus_
_Church planting_
_Relief fund_|**Balance at**
**1 Jan 2022**
**£**
0
0
2,809
4,658
250
7,717
£
_0_
_0_
_0_
_110_
_110_
_£_|**Incoming**
**resources**
**£**
4,000
598
0
7,000
422
12,020
£
_15,000_
_2,809_
_14,547_
_21,522_
_53,878_
_£_|**Resources**
**expended**
**£**
0
(598)
0
(63,352)
(10,672)
(74,622)
£
_(15,000)_
_0_
_(8,080)_
_(33,882)_
_(56,962)_
_£_|**Transfers**
**£**
0
0
(2,809)
51,694
10,000
58,885
£
_0_
_0_
_(1,809)_
_12,500_
_10,691_
_£_|**Balance at**
**31 Dec 2022**
**£**
**4,000**
**0**
**0**
**0**
**0**|
|---|---|---|---|---|---|
||||||**4,000**
**£**|
||||||_0_
_2,809_
_4,658_
_250_|
||||||_7,717_
_£_|
## **Brazil support**
In recent years we have built increasingly close relationship with several churches in Brazil. One of the UK churches gave towards the costs of future support.
## **Ukraine support**
To provide aid for churches in Ukraine during the war a fund was set up by one of the Newfrontiers' spheres. We encouraged our churches to give directly to that fund, but we still received some donations from individuals, which we passed on.
## **Impact surplus**
Impact is a Christian discipleship gap year, which has been run successfully for several years by one of the churches within New Ground. This figure here represents the course surplus to date. It was incorrectly identified as restricted in the 2021 Financial Statements and is now moved to designated.
## **Church planting**
A new opportunity to plant into Rotterdam came into reality during the year and we have combined the designated fund for church planting together with dedictaed donations for Rotterdam.
## **Relief fund**
All existing funds were used and a campaign established to support countries experiencing dire poverty as a result of the Covid-19 pandemic. Support was provided to Ukarine, Brazil and Kenya.
15
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
## **12 Designated funds**
These are unrestricted funds earmarked by the trustees for particular purposes.
|Apostolic extension
Church planting
Academy
Relief fund
Impact surplus
Contingency
_2021 comparative figures_
_Apostolic extension_
_Church planting_
_Festival (The Netherlands)_
_Relief fund_
_Contingency_|**Balance at**
**1 Jan 2022**
**£**
150,223
8,765
0
10,000
0
14,500
183,488
£
_125,466_
_14,528_
_6,000_
_10,000_
_14,500_
_170,494_
_£_|**Incoming**
**resources**
**£**
164,424
0
46,438
0
0
0
210,862
£
_107,752_
_0_
_0_
_0_
_0_
_107,752_
_£_|**Resources**
**expended**
**£**
(196,630)
(16,324)
(5,703)
0
0
0
(218,657)
£
_(157,491)_
_(13,572)_
_0_
_0_
_0_
_(171,063)_
_£_|**Transfers**
**£**
(54,253)
7,559
(10,000)
2,809
(53,885)
£
_74,496_
_7,809_
_(6,000)_
_0_
_0_
_76,305_
_£_|**Balance at**
**31 Dec 2022**
**£**
**63,764**
**0**
**40,735**
**0**
**2,809**
**14,500**|
|---|---|---|---|---|---|
||||||**121,808**
**£**|
||||||_150,223_
_8,765_
_0_
_10,000_
_14,500_|
||||||_183,488_
_£_|
## **Apostolic extension**
This fund represents the annual offerings from 2021 and 2022, for the ongoing work of New Ground.
## **Church planting**
Accumulated over recent years, these funds have been combined with restricted funds and used for Rotterdam.
## **Academy**
Previously the finances were managed on our behalf by one of our churches. During the year, both admin and finance were handed back to us for management.
## **Relief fund**
This has been created to provide immediately accessible funds for relief around the world.
## **Contingency**
Previously drawn from the general budget, it was considered prudent to maintain the fund for unexpected costs.
16
## **NEW GROUND CHURCHES**
## **NOTES TO THE ACCOUNTS (CONTINUED)** _**FOR THE YEAR ENDED 31 DECEMBER 2022**_
|**13**
**14**|**Analysis of net assets between funds**
**Unrestricted**
**Designated**
**Restricted**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Fund balances at 31 December 2021 are represented by:
Current assets
**61,744**
**121,808**
**4,000**
Creditors: amounts falling due within one year
**(29,535)**
**0**
**0**
**32,209**
**£**
**121,808**
**£**
**4,000**
**£**
**Statement of cash flows**
**Total funds**
**2022**
**£**
Cash flows from operating activities:
Net cash provided by (used in) operating activities
**(29,544)**
**£**
Cash flows from investing activities:
Interest from investments
**31**
**(29,513)**
**£**
Change in cash in the year
**(29,513)**
Cash at the beginning of the year
**189,628**
Cash at the end of the year
**160,115**
**£**
**Reconciliation of net income/(expenditure) to net cash flow from operating activities**
Net income/(expenditure) for the year
**(49,060)**
Adjustments for:
Interest from investments
**(31)**
(Increase)/decrease in debtors
**(2,074)**
Increase/(decrease) in creditors
**21,621**
Net cash provided by (used in) operating activities
**(29,544)**
**£**
**Analysis of cash**
Cash in hand
**160,115**
Total cash
**160,115**
**£**|**Total**
**2022**
**£**
**187,552**
**(29,535)**|
|---|---|---|
|||**158,017**
**£**|
|||Total funds
2021
**£**
28,218
£|
|||13|
|||28,231
£|
|||28,231
161,397|
|||189,628
£|
|||28,925
(13)
(6,876)
6,182|
||
Net income/(expenditure) for the year
Adjustments for:
Interest from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
**Analysis of cash**
Cash in hand
Total cash||
|||28,218
£|
|||189,628|
|||189,628
£|
17