# **NEHEMIAH MINISTRIES** **Charity No 1122531 Company No 6355629** **REPORT & ACCOUNTS FOR THE PERIOD: 1[st] JANUARY 2020 – 31[st] DECEMBER 2021** ## **CONTENTS** ## **1. Legal & Administrative Details** **2. Directors’ report** ## **3. Annual review of activities** ## **4. Directors’ statement concerning the accounts** **5. Statement of Financial Activities including an Income & Expenditure Account** **6. Analysis of Spending** **7. Balance Sheet** ## **LEGAL & ADMINISTRATIVE DETAILS** **NAME:** NEHEMIAH MINISTRIES **CHARITY No:** 1122531 **COMPANY No:** 6355629 ## **REGISTERED ADDRESS:** SUITE 216 29-30 HORSE FAIR BANBURY OX16 0BW ## **GOVERNING DOCUMENT:** MEMORANDUM & ARTICLES OF ASSOCIATION DATED 5[th] AUGUST 2007 ## **DIRECTORS:** ROBERT KERRY STEVEN WICKING PETER JORDAN RAJAN JAYAKUMAR ## **BANKERS:** BARCLAYS BANK PLC BARCLAYS BUSINESS CENTRE PO BOX 324 38 HAGLEY ROAD BIRMINGHAM B16 8NY ## **DIRECTORS’ REPORT** ## **OBJECTS** 1. The advancement of the Christian faith in accordance with the Statement of Faith; 2. The advancement of education on the basis of Christian principles; 3. The relief of persons who are in conditions of need, hardship or distress or who are aged or sick; 4. The relief of human suffering and distress resulting from any disaster; 5. The promotion of health for those in necessitous circumstances. ## **GOVERNANCE** Nehemiah Ministries is a charitable company, limited by guarantee, registered in England and Wales. It is governed by its directors who meet four times during the year. ## **ANNUAL REVIEW OF ACTIVITIES** This is included on the following page. ## **GRANT POLICY** Grants may be made, in furtherance of the objects, to trusted individuals or organisations, with whom we have a specific partnership. ## **RESERVES POLICY** A minimum of £2000 is kept as a reserve in the UK to ensure sufficient cash flow for budgeted monthly expenses plus contingency. ## **RISK STATEMENT** Risk in the transmission and distribution of funds in India is minimised by the use of bank transfers directly to the NM India account. Our director, Mr Jayakumar, is responsible for the receipt and onward distribution of funds in India. ## **APPROVAL** This report was approved by the directors on 29[th] September 2022 and signed on their behalf by Dr Robert Kerry Chairman ## **ANNUAL REVIEW OF ACTIVITIES** ## **Activities During the Year** The global Covid-19 pandemic continued to have a significant impact on all our activities during the year. No international visits could take place and field visits within India were severely restricted owing to months of national lockdown. The Covid-19 funding appeal was extended and Nehemiah Ministries facilitated the distribution of emergency food packages to needy families. ## Educational Projects We continued to support over 20 students from poor and difficult family backgrounds via direct financial assistance during the year. The money was used to purchase uniform and necessary school equipment and assist the whole family so that it does not become necessary for children to give up school and work as labourers instead. Home visits and the operation of after-school classes were severely disrupted by the continued impact of the pandemic. ## Evangelism and supporting churches The charity continues to provide regular leadership and spiritual input and a little financial assistance to the church plant in Nagapattinam. The Orissa fellowships receive minimal financial support, working towards the aim of all church plants becoming financially and managerially independent. We continued regular funding of a community outreach worker in Hangala, however, the work has been paused due to continued restrictions of cross-border travel, preventing our worker from entering Hangala. ## **Financial Position** Regular unrestricted giving was largely unchanged from 2020. We received an unexpectedly large bequest (£75000) left in the will of one of our late supporters. Some of this was used to offset a temporary reduction in expected restricted giving, £2000 was allocated to the ambulance fund (now fully funded). £59000 was sent to India before any potential changes to FCRA regulations prevented the funds being sent. This money will be used for income generation. A further £1100 was raised for the ongoing Covid crisis and over 90% of this was distributed in the financial year. NM India is awaiting re-registration with the FCRA. Jay’s remuneration cannot be made via this route, so it has been sent personally via Western Union, with the trustee claiming the expense back from the charity. This has doubled the usual annual bank charges. Alternatives are being sought. We will retain a minimum of £2000 as an emergency reserve to maintain cash-flow. On behalf of the directors Dr Robert Kerry Chairman ## **DIRECTORS’ STATEMENT CONCERNING THE ACCOUNTS** For the year ended 31 December 2021 the company was entitled to exemption under section 249A (1) of the Companies Act 1985. - (a) Members have not required the company to obtain an audit in accordance with section 249B (2) of the Companies Act 1985; - (b) The directors acknowledge their responsibility for: - i. ensuring the company keeps accounting records which comply with section 221; and - ii. preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year, and of its profit or loss for the financial year, in accordance with the requirements of section 226, and which otherwise comply with the requirements of the Companies Act relating to accounts, so far as applicable to the company. - (c) The accounts have been prepared in accordance with the special provisions in Part VII of the Companies Act 1985 relating to small companies. Signed on behalf of the directors: Dr Robert Kerry Chairman **NEHEMIAH MINISTRIES** ## **FINANCIAL STATEMENTS FOR THE YEAR ENDING 31[ST] DECEMBER 2021** ## **Independent Examiner's Report** I report on the financial statements of the Charity for the year ended 31 December 2021 which are attached herewith. This report is made solely to the Charity's Members, as a body, in accordance with section 145 of the Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body for my work or for this report. ## **Respective responsibilities of the Charity's Trustees and The Independent Examiner** The Charity's Trustees are responsible for the preparation of the financial statements, and they consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is needed. It is my responsibility to: - 􀀁 examine the financial statements under section 145 of the Act; - 􀀁 follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the Act; and - 􀀁 state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from the trustees of the Charity concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - 􀀁 to keep accounting records in accordance with section 130 of the Act; and - 􀀁 to prepare financial statements which accord with the accounting records and comply with the - accounting requirements of the Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. Signed: Dated: 27.09.2022 David Cross……………………………………………. NEHEMIAH MINISTRIES ## **Income & Expenditure Account for the year ended 31st December 2021** |**INCOMING RESOURCES**
Voluntary Income:
Donations and grants
Gift Aid
**Total Incoming Resources**
**RESOURCES EXPENDED**
Charitable Activities:
Nehemiah Ministries India
Cost of Generating Voluntary Income:
Promotional Visit
CAF/FB Fees
Bank / Transfer Fees
Miscellaneous Expenses
Legal / governance costs
**Total Resources Expended**
**NET SURPLUS/DEFICIT**
**Reconciliation of funds**
Total funds brought forward
**Total Funds Carried Forward**||**UNRESTRICTED**
**FUNDS 2021**
£|**UNRESTRICTED**
**FUNDS 2021**
£|**RESTRICTED**
**FUNDS 2021**
£|**TOTAL**
**FUNDS**
**2021**
£
81090.00
1175.00
**82265**
75679.04
43.21
165.20
168.00
**76055**
6210
11199
**17409**||**TOTAL**
**FUNDS**
**2020**
£
15898
2700|**TOTAL**
**FUNDS**
**2020**
£
15898
2700| |---|---|---|---|---|---|---|---|---| |||||||||| |||||||||| ||||69370.00|11720.00||||| ||||620.00|555.00||||| |||||||||| ||||**69990**|**12275**||||**18598**| |||||||||20923
151| |||||||||| |||||||||| |||||||||| ||||64687.95|10991.09||||| |||||||||| |||||||||| |||||||||| ||||43.21|||||| ||||165.20|||||| ||||168.00|||||| |||||||||| |||||||||| ||||**65064**|**10991**||||**21074**| |||||||||-2476
13675| |||||||||| ||||4926|1284||||| |||||||||| |||||||||| ||||2142|9057||||| |||||||||| ||||**7068**|**10341**||||**11199**| ## NEHEMIAH MINISTRIES **Balance Sheet as at 31st December 2021** |**Fixed Assets**
Intangible Assets
Tangible Assets
Investments
**Current Assets**
Stocks
Debtors (HMRC - Gift Aid)
Investments
Cash at bank and in hand
**Prepayments and accrued income**
**Creditors falling due withiin one year**
**Creditors falling due after one year**
Provisions for liabilities
Accruals and deferred income
**TOTAL NET ASSETS**
**Reserves**
Valuation reserve
Other reserves
Income and expenditure account
**MEMBERS' FUNDS**|2021
£
0
0
0
**0**
0
1175
0
12926
14101
3308
0
0
0
**17409**
0
0
17409
**17409**|2020| |---|---|---| |||£
0
0
0| |||**0**| |||0
2700
0
8339| |||11039
0
0
0
0| |||**11039**| |||0
0
11039| |||**11039**|