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2020-12-31-accounts

Company registration number: 06424551 Charity registration number: 1123553

Breakthrough Generation for Christ

formerly known as

Breakthrough Generation for Christ (ANCF)

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 December 2020

Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6 to 7
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 19

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Reference and Administrative Details

Trustees Rev. Neori N Wara Rev. Kelekeletabua Wara Rev. Timoci Tuitubou Rev. Elia Bakaniceva Josefata Naga Secretary Arieta Batirerega Principal Office 7 Lilydale Road Stoke-on-Trent Staffordshire ST2 9HH The charity is incorporated in England. Company Registration Number 06424551 Charity Registration Number 1123553 Bankers Natwest 1 Upper Market Square Hanley ST1 1QA Santander PO Box 282 21 Prescot Street E1 8AD Independent Examiner Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

Page 1

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Trustees' Report incorporating the Directors' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2020.

Trustees

Rev. Neori N Wara

Rev. Jiale Tomasi (resigned 16 April 2021)

Rev. Emori Sarogo Katalau (resigned 16 April 2021)

Rev. Kelekeletabua Wara (appointed 8 April 2021)

Rev. Timoci Tuitubou (appointed 15 April 2021)

Rev. Elia Bakaniceva (appointed 8 April 2021)

Josefata Naga (appointed 5 May 2021)

Structure, governance and management

Nature of governing document

Breakthrough Generation for Christ is a company limited by guarantee, with the liability of members limited to £10 each. The company is governed by the term of its Memorandum and Articles of Association and is registered as a charity with the Charity Commission.

Recruitment and appointment of trustees

The Trustees (who are Directors of the Company) are recruited from the members of the congregation and are appointed by the Annual General Meeting, by ordinary resolution, or by the board, at any time, either to fill a vacancy or as an additional Director.

Objectives and activities

Objects and aims

The Charity's primary objects, as stated in its Memorandum of Association are:

  1. The advancement of the Christian Religion for the benefit of the public in accordance with the statement of belief in such ways as the Trustees from time to time may think fit.

  2. To relieve the poverty and distress of the public and those in necessitous circumstances by the provision of money, food, clothing and other essential items, as the Trustees from time to time may think fit, so that their conditions of life may be improved.

  3. To preserve and protect health by providing medical care, goods, funds or services of any kind including through the provision of counselling and support and to build or help to build and maintain hospitals, clinics and other institutions for the improvement of physical and mental health, additional to the statutory obligation of the health authorities, as the trustees from time to time may think fit.

  4. To advance education in such ways as the trustees from time to time may think fit.

Page 2

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Trustees' Report incorporating the Directors' Report

Objectives, strategies and activities

We dedicate ourselves to the promotion of just, inclusive and peaceful world

The year 2020 started out great with a new year church service in the beginning of the year. We had put our forecast of events but unfortunately by late March we were unable to continue with any of the planned events due to Lockdown and restrictions in place to fight Covid19. However, we had managed to start our online church live streaming in June 2020. Even though there was no physical interaction, our church continued virtually and we were blessed to be able to meet out objectives this way.

Church renovations started in February 2020 and is planned to finish in September. While writing this report, I can confirm that renovations was temporarily suspended due to lack of material brought by the lockdown and restrictions of movements in place. Below are the Forecast of events for 2020. Despite the lockdown we had manged to continue some of the meetings online.

FEBRUARY

Sat 1st-Sun 2nd - Scotland Sat 8th-Sun 9th - South East Zone Mon 17th-Sun 23rd - France Sat 29-Sun 1st Mar - N/Ireland

MARCH

Sat 7th - TQs Seminar/ Mtg Sat 14th-Sun 15th - S/W & Wales Combine Fri 20th-Sun 22nd - WM Weekend Camp/ Mothers Day (Zones) Mon 23rd - Sun 29th - France

APRIL

Sat 4th - Pst/ Wives Seminar (Waiting to receive International Conference Dates in Fiji) Fri 10th - Good Friday Sun 12th - Easter Sunday

MAY

Fri 1st-Sun 3rd - N/Ireland Sat 9th-Sun 10th - South East Combine Mon 18th - Sun 24th - France (23-24th - IRB London 7s) (26th - Dental Appt, 1210) Fri 29th - Sun 31st - TQs & Wives Weekend Camp (Europe)/ (Paris 7s)

JUNE

Sat 6th-Sun 7th - S/W & Wales Combine Sat 13th - TQs 7 Wives Seminar/ Meeting Fri 19th - Sun 21st - Mens Weekend Camp/ Fathers Day (Zones) Mon 22nd - Sun 28th - France

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 3

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Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Independent Examiner's Report to the trustees of Breakthrough Generation for Christ

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 6 to 19.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Breakthrough Generation for Christ (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 Breakthrough Generation for Christ 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 Breakthrough Generation for Christ as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Daryl Denson ACMA

VAST The Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

27/10/2021 Date:.............................

Page 5

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Statement of Financial Activities for the Year Ended 31 December 2020 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Total Income
Expenditure on:
Charitable activities
5
Total Expenditure
Other recognised gains and losses
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13
Unrestricted
funds
£
52,225
8,981
61,206
(27,133)
(27,133)
34,073
48,007
82,080
Restricted
funds
£
37,565
-
37,565
(129,918)
(129,918)
(92,353)
154,189
61,836
Total
2020
£
89,790
8,981
98,771
(157,051)
(157,051)
(58,280)
202,196
143,916

The notes on pages 10 to 19 form an integral part of these financial statements. Page 6

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Statement of Financial Activities for the Year Ended 31 December 2020 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
13
Unrestricted
funds
£
38,752
10,249
49,001
(22,072)
(22,072)
26,929
26,929
21,078
48,007
Restricted
funds
£
21,414
-
21,414
(13,649)
(13,649)
7,765
7,765
146,424
154,189
Total
2019
£
60,166
10,249
70,415
(35,721)
(35,721)
34,694
34,694
167,502
202,196

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 10 to 19 form an integral part of these financial statements. Page 7

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

(Registration number: 06424551) Balance Sheet as at 31 December 2020

Note
Fixed assets
Tangible assets
9
Current assets
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
12
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
13
Unrestricted income funds
Unrestricted funds
Total funds
13
2020
£
250,000
29,481
(9,288)
20,193
270,193
(126,277)
143,916
61,836
82,080
143,916
2019
£
250,000
89,229
(8,394)
80,835
330,835
(128,639)
202,196
154,189
48,007
202,196

For the financial year ending 31 December 2020 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The notes on pages 10 to 19 form an integral part of these financial statements. Page 8

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Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Breakthrough Generation for Christ meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Page 10

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets, other than land and buildings, costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Land and buildings are initially included at cost and periodically revalued to market value.

Depreciation and amortisation

Asset class

Fixtures, fittings & equipment

Land & buildings

Depreciation method and rate

20% straight line basis 0% as the estimated residual value is not materially different from the carrying value of the asset.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 11

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Fair value measurement

The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.

Page 12

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

3 Income from donations and legacies

Donations and legacies;
Donations to major appeals
Donations from individuals
Donations and legacies;
Donations to major appeals
Donations from individuals
4
Income from charitable activities
Subscriptions
Subscriptions
Unrestricted
funds
General
£
-
52,225
52,225
Unrestricted
funds
General
£
-
38,752
38,752
Restricted
funds
£
37,565
-
37,565
Restricted
funds
£
21,414
-
21,414
Unrestricted
funds
General
£
8,981
Unrestricted
funds
General
£
10,249
Total
2020
£
37,565
52,225
89,790
Total
2019
£
21,414
38,752
60,166
Total
2020
£
8,981
Total
2019
£
10,249

Page 13

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

5 Expenditure on charitable activities

Travel
Utilities
Insurance
Repairs
General administration
Building project
Donation
Interest on loan
Governance costs
IT Expenses
Travel
Utilities
Insurance
Repairs
General administration
Office costs
Building project
Donation
Interest on loan
Governance costs
Unrestricted
funds
General
£
5,545
8,135
1,901
770
382
-
7,501
-
894
2,005
27,133
Unrestricted
funds
General
£
4,749
6,866
1,861
50
762
1,240
-
5,650
-
894
22,072
Restricted
funds
£
-
-
-
-
-
122,301
-
7,617
-
-
129,918
Restricted
funds
£
-
-
-
-
-
-
6,000
-
7,649
-
13,649
Total
2020
£
5,545
8,135
1,901
770
382
122,301
7,501
7,617
894
2,005
157,051
Total
2019
£
4,749
6,866
1,861
50
762
1,240
6,000
5,650
7,649
894
35,721

Page 14

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

6 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Independent examiner fees
Examination of the financial statements
Unrestricted
funds
General
£
894
894
Unrestricted
funds
General
£
894
894
Total
2020
£
894
894
Total
2019
£
894
894

7 Trustees remuneration and expenses

During the year the charity made the following transactions with trustees:

Rev. Neori N Wara

£5,465 (2019: £4,749) of expenses were reimbursed to Rev. Neori N Wara during the year.

Rev. Jiale Tomasi

£80 (2019: £Nil) of expenses were reimbursed to Rev. Jiale Tomasi during the year.

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Page 15

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

8 Taxation

The charity is a registered charity and is therefore exempt from taxation.

9 Tangible fixed assets

9
Tangible fixed assets
Cost
At 1 January 2020
At 31 December 2020
Depreciation
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
10 Cash and cash equivalents
Cash at bank
Land and
buildings
£
250,000
Total
£
250,000
250,000
-
250,000
-
250,000 250,000
250,000 250,000
2020
£
29,481
2019
£
89,229

Page 16

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

11 Creditors: amounts falling due within one year

2020 2019 2019
£ £
Bank loans 7,500 7,500
Accruals 1,788 894
9,288 8,394
Creditors due within one year includes the following liabilities, on which security has been given by the
charity:
2020 2019
£ £
Bank Loans 7,500 7,500
The bank loan is secured on the property owned by the charity.
12 Creditors: amounts falling due after one year
2020 2019
£ £
Bank loans 126,277 128,639
Creditors amounts falling due after more than one year includes the following liabilities, on which
security has been given by the charity:
2020 2019
£ £
Bank Loans 126,277 128,639
Included in the creditors are the following amounts due after more than five years:
2020 2019
£ £
After more than five years by instalments 96,277 98,639
The bank loan is secured on the property owned by the charity.

Bank loans and overdrafts after five years

The bank loan is payable in equal monthly installments over 240 months commencing January 2017. The interest rate on the loan is fixed at 5.55% per annum for the first 120 months of the loan and then at 3.67% above base per annum thereafter.

Page 17

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

13 Funds

Unrestricted
General
General fund
Restricted
Building fund
Total funds
Unrestricted funds
General
General fund
Restricted
Building fund
Total funds
Balance at 1
January 2020
£
48,007
154,189
202,196
Balance at 1
January 2019
£
21,078
146,424
167,502
Incoming
resources
£
61,206
37,565
98,771
Incoming
resources
£
49,001
21,414
70,415
Resources
expended
£
(27,133)
(129,918)
(157,051)
Resources
expended
£
(22,072)
(13,649)
(35,721)
Balance at 31
December
2020
£
82,080
61,836
143,916
Balance at 31
December
2019
£
48,007
154,189
202,196

The specific purposes for which the funds are to be applied are as follows:

Building fund - To fund the purchase and refurbishment of the premises occupied and now owned by the charity.

Page 18

Breakthrough Generation for Christ

formerly known as Breakthrough Generation for Christ (ANCF)

Notes to the Financial Statements for the Year Ended 31 December 2020

14 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
15 Financial instruments
Categorisation of financial instruments
Financial liabilities measured at amortised cost
Unrestricted
funds
General
£
-
83,868
(1,788)
-
82,080
Unrestricted
funds
General
£
-
48,901
(894)
-
48,007
Restricted
funds
£
250,000
(54,387)
(7,500)
(126,277)
61,836
Restricted
funds
£
250,000
40,328
(7,500)
(128,639)
154,189
2020
£
133,777
Total funds
at 31
December
2020
£
250,000
29,481
(9,288)
(126,277)
143,916
Total funds
at 31
December
2019
£
250,000
89,229
(8,394)
(128,639)
202,196
2019
£
136,139

16 Related party transactions

There were no related party transactions in the year.

17 Non-adjusting events after the financial period

The name of the charity was changed by resolution from Breakthrough Generation for Christ (ANCF) to Breakthrough Generation for Christ on 2nd June 2021.

Page 19