Brave Clwvth (Clwlty Reg Nfy. 11239941
Annual Report of the Trustees 2021
BRAVE CHURCH
Rewrt and Financlal Statements
for the year endlng
31° DKember 2021
Charlty No:. 1123994
8rdve Church
Watson Street
Oswaldtwistle
ACCRINGTON 885 3HH

Contents of the Flnancial Statem¢nts
for the Year Ended 31st 0￿mb￿r2021
Ch•rlty & Admlnlstratlon Detsl
Report ofthèTNstW5
4t08
Independtrnt Examln•rf$ Report
io
li
Notes tothe F1ftmd￿ 51at•m•nts
12to20
Page 2 of 20

BRA￿ CHURCH CHARrrY& ADMINISTrATIVE DETAIiS
Annual Retum for 2021
Charlty number 1123994
Samuel Duerden-chalrn￿n
Benjamln Whltsk
Pamela Wharton
Slmon Rushton
Tlmothy Haywood
Valda Rushton
CurrentAccount
Yorkshire Bank plc
40 Church Street.
BLACKBURN BBI SAW
Cofcosh Account and CafSawngsAccount
CAF Bank Ltd
25 Kin85 Hlll.Avenue
Klngs Hill. West Mallln8
KENT ME194JQ
Inde
ndent Examlner
Vktoria Jane Fotshaw MAAT
Association of Accounting Technicians
2 Watson Street
Oswaldiwlstle
Accrln8ton
Lancashlre
BB5 3HH
Page 3 of20

Bra¥e Clwr¢h ICIMrlty Rel Nth. 1123994)
Annual Report of theTrustee$ 2021-contlnued
TTUStees:
Samuel Duerden- Chairnian Iday to day management of the charltyl
Benjamln Whttaker. Pamela Wharton. Simon Rushton, fimothy Haywood
The trustees present their report with the financial ststements of the charity for the year erKled 31
December 2021. The trustees have adopted the provisrons of Accounting and Reporting by Charities:
Statement of Recommended practi￿ applicable to charities preparing their accounts in accordance
with the Financial Reportingstsndard apPI￿a￿e in the Uxand Republlc of Ireland IFRS 1021 leffectlve
ljanuary 2015).
The Trustees of the Charlty presenttheir report of the charltvs actfvSties along with the financlal
statements of the Charity for the year emled 31 December 2021.
The obiertfves of the charlty as per the trust deed are:
to advar)ce the Chrfstlan fraith in accordance wbth the Statement of BelFets appearlng In the Schedule
hereto In Accrfngton Lancashlre and in Such other parts of the Unfted Klngdom or the world as the
Trustees may from time to time think fft and to fulfil such other purp05e5 whlch are exclusl¥ely
d)aritable accordlng to the law of En8&nd and Wales and ale connected wlth the charltsble work of
the Trust
lo relleve slckness ¥nd financlal hardshlp and to promote and preserve good he•lth by tl* provlslon
of fur￿$, 8¢Jods or servlces of any klnd. Including throwdh the provlsion of coun5elllng and support
and the funnlng of a r&settlement programme for eX￿ffenderS In such parts of the Unfted Kln8dom
or the wodd as the Trustees from tjme to tlme may thlnk fft. (We have not worked on a resettlement
programme for ex-offendeTS over the last few yeats and the Trustees are lookin8 at whether to
contlnue thls as part of the constltutlon when they are revlsln8 thelr alms In Sprin8 2022.)
thurch
As a church we have contSnued to be astounded by the contlnued 8eneroslty of our congregatlon.
They have remained committed to falthfully donating throughout th15 year and wlthout their sUPPOrt
we would not have been able to carry out our mandate durirs the pandemlc.
Wlth the support of our volunteers we were able to contlnue meetln8 the 8rowlng r￿d$ of our
communlty. As COVID restrirtions ended. It became apparent that the devastatlon of the lart two
vears had afferted every area of soclety. Alongside the loss, the uncertaintyand the wider impllcatK)ns
of COVID, many people took a step back to re-evaluate thelr I￿. Samuel and Rachel also took
5abbatlcal to rediscover their pury￿se as Senior Ministers. For 10 years thèy had faithfulty led Brave
Church and after Ca￿ful consideration and prayer they felt that it was time to step away from their
roles at Brave Church. They were both committed to staying in posttion and leading the Church until
new Senior min￿ters were found and therefore they continued to lead all aspetts of the charity untll
31° Decernber 2021.
As a thurch. ￿ delivered our pre-recor(led services online eath week to gl¥e peo￿ a lifeline to stay
connected. We have continued this all year despite lowering of restriLtions due to protectin8
vulnerable members of the congrega￿n butalso as ithas attracted new audiences who prefer onllne
Page 4 of 20

8Ave c￿[Ch (ch#￿ Re8 No: I￿3994)
church. Before we re-opewl up our walk-in seNice5. we offered smallergri>ups In the Coffee House
to help our most vulnerable readapt to living in community wlth others again. For some. thls helped
to ease the worry but as a church had to ￿COgnIse that online services would stlll be just as
important for many of our congregation. With this in mlnd. we decided to record our live servi￿$ $0
that our viewers could still feel part of the congregation. The Church bought a new sound desk and
large screen to support the online experience.
Throughout the year we ￿IntrOdUced 8uest speakers to our online and In person Serv1￿5. We
contlnued to partner wlth other thurches here In the UK and America to expand our preaching
dellvery.
We partnered wlth sd￿015 and healthcare provldets and slowly stsrted to open up some of our
communitygroups. Numbers were Ilmkted due to restrictionsand keepSn8vulnerable people safe. Our
pastoral care was greatty scaled up this year and 8radualty we introduced pastoTrl meetirEs in the
buildinB rather than outdoors. Our expanded food partel provlslon was dellvered to home addresses
for famllles that were In need of support.
Our ￿TratIOnshIP wSth Compassion Internattonal has contlnued throughout the year. with the thurch
sponsorin8 93 thlldren.
We are extremely pro￿1 of the way that ¥￿ have been able to adapt our delK*ry and stlll fithll our
chartty objectives in the relief of poverty, sickness. the provlsion of pastoral support and beln8 faithfvl
to our commltmenl to advandng the Christ5an falth.
C•mmwlty
Care for our community expanded throughout 2021. We spent a total of £38.117 on belng a helpin8
hand to those affected flnanclally by COVID. Additionally. we Bave £8,221 to help support those
Imparted soclalty. mental￿, and emotlonally. We were a150 able to bless many of those worklng
tlrelessty throughout the pandemlc wlth wellbein8 8lfts, Includlng teachers and careworkers. We
supported famllles with funeral costs to let them kr￿W that they were not alone and that we cared.
In July 2021, we partnered wlth Hyndbum Hollday Acttvftles and Food pro8ramme IHAFI, where we
saw 50 young people from our tommunlty. many from disadvantaged background5, tske part In
Olympic-ba5ed team actrvities and enjoy food together. Thi5 was a great hi8hll8ht of the year and it
was great to see the chlldren thrlvln8 In the envlronrnent thai had been created for them. As thls had
been suth a 8reat suttess, we partnered wlth HAF fortwo furtherevents at Chrlstinas. The first was
free of charge community event which Involved a nat6vity ser¥lce. donkey rldes. Sants's grotto and
free food and refreshments for every famlly member and the second event which wa$ 50 chlldren
s*ned up to HAF having a Christmas meal wtth festive artivitie& All the d)ildren's famllles also
receNed a Christmas food hamper. This is a partnershrp that will contlnue Into the future.
Bulldl
The main area of the bulldinB remained closed to the general publlc due to government restrfctlons
on tonference centres and soft play areas until ju￿ 2021. enabled us to complete all the
constructlon and cosmetic work on the two new toilet blocksand we also resurfaced the outdoorarea
where the conseryatory and decking had been. The latter not onty covered the groundwork but it
created more parkin8 spa￿S for both the Pre-school and the main building. A new entrance with an
accessibility ramp vrds also created. giving greater access to our Coffee House area. Some of the
external fire exit doors were replaced and work on en￿￿nc¥ li8htin8 was stsrted.
Page 5 of 20

Brave Clwrth {Charfty Re8 Plo: 112Y994)
Annual ftepNt ofthe Trustees 2021-continued
Our Church staff who worked In the main building remained on furlough whilst this was avallable as
we were unable to open and generate any Income. We were also eliglble to claim £36,749 from
Business Support Grants The buildi￿ remained COVID compltant throughout the whole of 2021.
Utilities were hlgher due to the rising price5 and also the building bein8 more operational than the
prevlous year.
Pre.School
Following guldante, the Pre-school remalned opeft thn>u8hout 2021. Often. we had low numbers as
parents that were furloughed chose to keep their children at home. As a charitable organisation. we
chose not to charge those who dld not attend dueto COV1[￿related Issues aswe knewthat this would
dirertly bring hardship to the families. The Pre-school expenditure was conslderably hlgher despite
the lower daity intskes due to the rlsln8 Cost of PPE and new equipment to help the children to
experience new ways of learnin8. A8enry stsff were also hlred when employees had to Isolate due to
C0VID-￿1ated illnesses. Throu8hout the Summer breaL the Pre-school was ￿n0Vated intemally and
externaliy.
The Pr&School manager also re-evaluated her role durlng 2021 and made the declslon to leave Prfr
School at the end of August. Durlng the pandemic she had been volunteerfnB to help primary school
chlldren to read as home schoollng had not been beneficial to many children who already stnrggled
wlth ￿adIng. Thls re-sparked a passlon that she prevlously had as a Primary School Teacher and she
has slnce secured work in this fleld. We appolnted a new Pre-school Manager to oversee thi5 work
from September 2021.
Durlng 2021. the Coffee House Mana8er and Chlldren's Party or8ani5er found employment in
chosen professlon& CraiB and Debornh Clark were appolnted as the new Senlor Mlnisters of Brave
Church from January 2022. Cralg and Deborah have been part of the local church In thls for 25+
vear5 and have sl8nificant leader5hlp experlence In variou5 sertors.
As a CharFty. we reco8nlse that we would not be able to carry outthe work we dow5thoutthe support.
Investment, and commitment of our falthful volunteers, who work tlrelessty in their ser¥lce to t
Church.
Publlc b•n•fft
The trustees have regard to theCharltyCommis51on'58uldance on publlc benefft and all Issues relatl
to running a charity. The actlvltles outlifted above are the maln actfvltie5 undertaken to further the
purpose for public benefit.
StnKtuM. y>vornance and management
The Charlty is governed by Its Trust Deed and the oTrgoln8 runnlng of the Charity 15 overseen by the
Board of Trustees.
The board of Trustees e￿ureS that the charity and its representatfves function wlthin the legal and
regulatory framework of the sector and in line with the organi5ation's governing documen(
continually strivingfor bestprattice in govemance. Theyalso uphold the fiduciaryduty Invested in the
posrtion, undertaklng such duties in a way continualty striving for best practice Sn governance thai
adds to public confidence and trust in the charity- Throughout the course of the year, the Trustees
met a total of three thne&
Newtrustees are appolnted wlth adheren￿ to the Charity Commi55ion guidelines CC30. It Isessential
that tlw are a person commltted to the teathings of the Blble and have personal knowledge of God
Page 6 of 20

Loio- Lo(
Brave C1M4￿h {Ch8rlty Reg rkn 1123994)
Annual Report oftheTrustee$ 2021~continu¢d
through Jesus Christ. They should be in agreement wlth the obiettives and core values of Brave
Church. Trustees are nominated to join the team bythe Trustees and approved and appointed by the
existlngTrustee& Thisyearsimon Ru5hton and Haywoodioined the Trustees on atemporary basis
for the purpose of appointing a new Senior Mlnlster/& Both of these resigned when the new Senlor
Minister appointmerrts had been made.
Or8anlsattMal structure
In 2021. the Senh)r Minlster, Samuel Duerden had spiritual arKI day-to-day overslght of the charity.
Samuel was Chair of TnJstee5 as per the Constitution and was answerable to them. They met three
tlmes In the year. From January 2022. Cralg cla￿ wlll become the new Senlor Mlnister and Chair of
Trustees. Craig will oversee the spiritual aspert of Church and his wife, Deknrah ClarL will oversee
the community aspect of the charity.
Alongslde the Pre-school staff and the Senlor Mlnisters. the church employed two people full-tlme
IExecutPrfe Team Leader arKf Business & A(Imlnlstration Dlrectorl. The rest of the charlvs work was
conducted by a committed group of volunteers.
Rlsk Management
The TnJstees have a duty to Identify and rewewthe rfsksto whlch the Charlty Isexposed and to ensure
approprlate controls are in place to provide reasonable assurance against fvaud and efror. Trustee
approval is requI￿d for all signlflcant Items of expendlture. Recelpts or Invol￿ are requlre(I In
support of payments, and these are allocated a8alnst the appropriate cost centres in our accountln8
system to ensure that an audit trail Is provrded for all expendlture.
It Is a requirement that all T￿￿ees. Staff. and persons workln8 wlth chlldren andlorvulnerable adults
are t￿ared by kxilite under Dlsclosure and Barrfng Service Scheme. All DBS applicatlon5 are made
through thlrtyone:ei8ht (formerly CCPASI. Child protection polScies are relevant and effectlve and
safe8uardlng tfaln5n8 has been carrfed out wlth all our staff and volunteers. Approprlate Insurance
cover 15 In place and ts regularty revlewed to ensure that the charity's rlsks are managed propedy. We
are adequately covered for 8ulldln& Publlcand Employers, Liability 1nsUftn￿. We a150 hold a separate
Insurance Pollcy speclfkalty tsilored for Nur5erles/PTrSclM)oIs.
Hnanclal Revlew
At 31 De￿rnber 2021. the Chartty held totsl funds of £304.716. all of which are unre5trlcted funds.
Thls includes all fixed assets. It Is Intended that sufficlent reserves are retained to enable the Charity
to undertake Its financial commltments for a minimum of two months whlth would equate to
approximatety £30,(￿. The level of available, liquid unrestricted funds carrfed fonward at 31
December 2021 meets the required level of reserve.
We also note that completed improvements to the bulldlng wlll have added si8nificant value to the
bullding wlth revaluation planned for 2022.
Plan5 foT future perlods
As Trustees, we conslder that we are continuing to achieve our mandate as a charity in the advance
of the Chrlstian faith ènd provision of funds and Servi￿ to help tI￿se in need. and look forward to
extending our work and partnerships in 2022. Plans are well underway for our development into the
year. We have completed a revtew of our financial liabilities and are confident in our ability to
seNice these.
Page 7 of20

Bra* Church {Charlty Reg Nw. 11219941
Anrwal RepOrtoftheT￿$teeS 2021-uxrtinued
The Trustees are partlculartyencouraged bythe response of commur*tylpastoral support and also the
appointment of the new Senlor Ministers Cra18 and Deborah Clark. Tlw are working into 2022 with a
transition team to ensure a smooth handover and have plan5 to build a new team to continue the
worL To that end. we plan to update ourchartt4ble aims arKI objective5 in Spring 2022 to additlonalty
incltKJe offering eMo￿Onal heaFth support. such as counsel11￿ the pmvision of educatlon and
tralnin& to fulty align wlth ourcommitment to Pre-sthool, andthe relief of need by way of youth. age.
IIF-health or disabillty. financial hardship or other dlsadvantsge through provis*Jn of spetialist
ao%fice. a drop-in ￿ntre and 8roups.
The community arm will be overseen by Deborah Clark. who has extensive experience in this sector
after eleven years as CEO of Communlty Solutions North West. The wlde network and partnershlps
that both Craig and Deborah brlng to Brdve Church, as well as their commitment to buSEdin8 a
generatlonal, generous and Inclusive staff and volunteer team. Stand us In good stead for takin8 the
r)ext Steps as an or8anlsation.
To this end, it has been agreed in prlnclple by the mort8age providerthat we will be able to settle the
monles owed on the bulldin8 by Summer 2022. by way of Church fvndratsing to the sum of £750CK) to
be match fvnded. We understand this Is an Inc￿dible blessing which will allow the char￿ to Increase
Its work slgnWlcantty-
Plans are afoot to transttlon the Charlty Into a Charltsble Incorpordted Or8ani5atJon (CIO) by the end
of 2022 and to wlden the Trustee5 and a Board of Reference to ensure there are speclallst portfolio
holders who wlll help us fulfil our charitable oblectives. In a(Idition. we have committed to developln8
our expenditure pollcles to allow for bud8etin& forecasting and operatlonal spendlng.
Slgned On behalf of the Trustees who approve thls informatlon
8en Wh6taker- Tmstee
ts have been dlstharged for 2021. priorto myappolntmentaschairon 9thJanuary 2022
Cra
rk
Chalr of Trustees
Page 8 of 20

•c¢￿￿7ts ofth• Bra¥9 Chjrth (thoTnAt) lrtjrlhe yweThlèd 31 D￿emb¥2021.
èxafflinatsM I have folow•J am applica1)￿ t￿￿￿¢b￿S bythe Chaffly under sockn 145(5}Ib) ofthe Acl.
IDd•p•nd•nt•MmW• •t*t•m•nt your gro88 Incom• OX￿*$8 £250,000 yow oxamThr mu8t bg a m
ofa k8ted bDdy. I con confirm tho118m qUalif￿d to undertako tho •xamingfjon bgcw8•1 a wl•ternd M￿01tr*
A8soL¥èbon ofAcoxnting Technicrans vthich18 on• ofts listsd t￿.88.
#xamthatr)n gNing me cau8e to believ• that in any m•lgrlg1 T•8￿Ct..
l. ac¢w)Ilw r•oyd• ￿ nol re¥poci alth6 Tnmt 08 lry 130 ofth• Art or
3. th• accounts do not C￿rnpty with thè applkable rwhm•nt8 c4n¢•mlng the fom and cont•nl ol a¢<￿￿1$ 8Ot out
Char1ti88 {A￿Unts and R¢port81 Regulth"on8 2008 olher than any re(wlrwnont th•tth• aLX>)ur*8 ¥v• a truè
arKI fairrftrw 18 nut a matter ¢orwKl•rwJ 88 wt of an Independentex•mkngtbn.
rla Jarte Forshaw MAAT
Association of Accounting Technicians
2 Watson Street
Oswaldtwlstle
Accrington
Lancashire
BB5 3HH
24 September 2022
Page 9 of 20

Brave Church Ststement of Financial Acti¥itles
for the Year Ended 31 December 2021
INCOME FROM
Charitable Actlvities
Notes Unrestslcted Re5trlrted Total Funds Totsl Funds
Funds
zozi
2020
Birthday Parties
Donations & Le8acSes
Gift Aid recer4ed
HyndbLtm HAF Fundln8
Governmert Business Support Grant
Government Job Retention Grant
Peek a Boo
Preschool
The Coffee House
Interest
210
128,638
32.290
133.211
32,179
11.558
144,769
32.179
7.8
36,749
36.749
77.439
77.439
98,934
100,676
2.565
li
ltyJ.676
2.565
li
124,856
4.107
306.278
96,797
403.075
393,039
EKPEiii>ifuRE ON
Charltable Actlvitles
303,223
96.797
4(M).020
338,244
303.223
96.797
41(X)A120
338,244
IIET INCOMV(EXPENI>ITUREI ¢wrfed foThv•nl
3.055
3,055
54,795
RECONauATION OF FUNDS
Total funds brouthtforw•rd
301.661
301,661
246,866
TOTAL FUNDS CARRIED FORWARD
304.716
304,716
301,661
copmNUIN6 OPERATIONS
All Income and expenditure has arF5en from contlnuln8 aCtk4ltle
The notesform part of these finanaal statements
Page￿￿20

Balance Sheet as at 3ts1 Decem￿2021
Plotes Umestrlrted Re5ts1(ted Total FwMl$ T•Jtsl Funds
Funds
Funds
2021
2020
FIXED ASSErs
TangIb￿ Assets
CURRENf ASSETS
Cash at bank and in hand
Debtors
io
426.747
426,747
367.703
73.463
6.933
73,463
6,933
61.151
22.499
li
507,143
507.143
451.353
CURRENT UAWLMES (CRE￿OR4
Falllng due t*Jlthlft one year
12
150.517)
150.5171
123.2821
TOTAL ASSETS LESS CURRENTUABILMES
456.626
456,626
428.071
CREDITORS
Falllng due after more th•n one ye•f
115L910)
115L9101
1126.410)
NET ASSErs
304,716
304,716
301,661
REPRESENTED BY FUND5 Iwr r￿lled SOFA)
Unrestrfcted
Restrkted
304.716
301.661
304.716
301,661
The flnanclal statsment5 weo approved bythe Board ofTrustees on 09 Awaust 2022.
These are si8ned on the Trustees behalf bv:
Benlamln Whrtaker
Trustee
Charity Regi5tratlon Number:1123994
The notes fomi part of these financial 5tstements
P4e 11 of 20

Notesknthe Rnanda Statem•ntsforth• Year Ended 31 Decefflber 2021
sls of preparfrythefinan¢lal ststements
The finandal statements of the charity, whlch Is a public benefft entity under FRS 102. have been
prepared in accordance with the Charities SORP IFRS 1021'Accountin8 and Reportin¥ by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance
Wtth the Flnanclal Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021
leffertwe l January 2015}', Flnancial Reportln8 Standard 102 Yhe Flnanclal Reportln8 Standard
appllcable In the UK and Republlc of Ireland,, and the Charities Act 2011. The financial statements
have been prepared underthe historical cost conventh)n.
The principal accountinB p)licies adopted in the prwratlon of the finab)c5•1 ststements ore set out
below.
st•nd8rd IOZ- reduced disclosure exemptlons. The charlty ha5 taken advantage
of the fouowing disclosure exemption in Preparin8 these fin•n¢ial ststements, as permitted ty FRS
102 Yhè Flnanclal Report1￿￿ Stsndard applicable in the UK and Republk of Ireland,:
- the requlrements of Sett￿n 7 Statement of Cash Flows.
Incom
All Income15 recoBnlsed In the StateN*nt of Flnanckl Actfvltles once the charty has entltlèment to
the funds, bt bs probgble that the Income wlll be recefved. and the amount Ca￿ lje measured rellabty.
Liabllltles are recognlsed as expendlture as soon a5 there Ss a legal or constfuctfveobligatlon
commTttin8 the charity to that expenditure, it is probable that a transfer of economlc beneffts wlll be
requlred in settlement and the amount of the obll8ation c4n be measured reliably. Expèndlture 1$
accounted for on an accruals basis and has been classtfied under headi￿￿5 that a88re8ate all Cost
related to the category. Where costs cannot be directly attribjted to particular headingsi they
have been alkncated to activitles on a basis consistent with the use of resources.
Support costs directfy attributable to an actbvty have been allocated to that art￿. Where support
Costs cannot be dlrectty attritxrted to any actlvitythey have been allocated In proportion to dtrect
expendlture.
TanillAe fixed assets
Depreclatlon Is pmvidefl at the followlng annual rates In orderto Twfite off each asset over its
estimated usefvl life.
Freehold property- 2% on cost
Fixtures and ffttin¥s- 15% on cost
Electronic equipment- 15% on cost
Page 12 of 20

Notes tothe Flnandal Statements fortheythw Ended 31 Dec•nl*r 20ZI. cortlnued
The charity is exemptfrom tax on its tharitable actNitie5.
Fund oCMUrtI
Unfestricted funds be used in accordance wlth the charltable oblecti¥es at the difftiion of the
trustee&
Restrlrted funds can onty ￿ used for partkulaT restrfcted purposes wlthln the ollects of the charlty.
Restrictlonsarise when specified by the donor orwhen fvnds are ra15ed for ￿rt￿ul•r feslrirt
purposes.
Further explanatlon of the nature and purpose of exh fvndls Included in the notes to the financlal
statements.
Penslon costs and thher post.retlr¢ment b•nolltS
The charity operates a deflned contributlon penslon scheme wlth The People's Pension.
Contrlbutlons payable to the charTty's penslon scheme are charged to the Statement of Flnanclal
Act￿￿￿5 In the perlod to whkh they relate.
BKk blnand•l Instrum•nts
Basic financial Instrnments are measured at amortlsed cost wlth chawdes recognlsed In profft or1055.
Crldcal *ccwnllnBesElm*ttt and ar•M olJudwn•nt
Est5mates and jud8ements are contlnually evaluated and based on historical experbence and other
lartor¥ Including expert*ions of future events that are believed to be ￿SOnable under the
circumstances.
Crltl(41 ace0￿*1￿ ••tlm•t•s and 495umptlons:
The charfty makes estimates and assumptlons concernlng the futu￿. There are Ro resultln8
accountin8 estimates and assumptions that have a si8tiificant risk of causin8 materlal adjustment to
the carryin8 amounts of assets and Ilabllltles wlthin the next financlal year.
Crftlcal areas olludgementr.
In the appllcatlon of the charlty's accountlng polkies the trustees are required to make lud8ements,
estimates and a55umptb)ns al>out the carrying amounts of certain assets and liabilltles. The
estimates and aS￿l0ted assumptlons a￿ based on hi5torlcal experlence and other factorsthat are
consldered relevant. The items In the financial statements where the5ejudgements and estimates
have been made 5ndude:.
Depreciatlon- Depreciation Is calculated so as to wrlte off the costof an asset. less Its ￿Idual value.
Lwerthe economic Ilfe ofthat asset
Page 13 of 20

BRAVECHURCII
riotssto the Flnandal statements for the Year Ended 31 Dec•mbor2021.cmtitiued
2. CHARITABLE AcnvtnES
There were no othertrading as all artkTitles actr¥ities run by Brave Church meet the objectNes and the
aims written within the Trust Deed.
Below Is a breakdown of the Income from Charitable Activities.
8lrthday Parties
Donatlons & Legaci25
Gift Ald recefved
Hyndbum HAF Fundln8
Government Buslness Support
Government Job Retention Grant (Furlough)
Peek a 800
p￿$th0O1
The Coffee House
Interest
210
128.638
32.290
144,769
32.179
36,749
77.439
98.934
100.676
2.565
li
124.856
4,107
403,075
393.039
INVESTMENT INCOME
Depo$lt account Interest
li
li
Thls has been odded Into the Charltable A¢tivities Income forthe year endlng 3tst De￿rnber 2021.
TOTALS
Iwe note S)
note 61
Charltsble activlties
303,223
96.797
4(M).020
There have been no Support Costs in the Year erKJed 31 December 2021.
Page 14 0120

BRAVECHURCH
riotesto the Nnandal statrmentsfor the Ended 31 Der•mber2021.¢thrtinued
5. DIRECT COSTS OF CHAlltrAW AcnvmES
TOTAL
1021
2021
2021
2020
AccomodatlonnraveVFuel
Administration
Advertlsin8
Building Covld Compliant
Charlty Lease Car
Charlty Salaries
Coffee House Stock
CommunSty Support
Depreclatlon
Guest Honorarlum
Hospltallty
Household Stock IBulldln8)
Insurances
InterneVPhone
MedlalWebsitÈlWotship
Ministry Events
Mlnlstry Glfts
Monthly FeelBank Char8È
Mort8a8e Interest
Pastoral Support
Peek a Boo
Preschool
Prlntln8
Refvse
RenovationslRepair
Subscription/MembeTshlps
Trainin8
Utllitles
3,065
256
3.065
256
626
2892
2,492
1.887
5.751
172.897
2.982
33.542
3,125
95.148
77,439
172.588
894
38.117
13.544
2,91)0
1,717
7,032
3.705
3,546
6.694
12,726
6,618
26,559
11.558
1.717
7.032
3.705
3.546
6,694
4.927
6,618
1,301
6.658
3,727
3,595
5,411
334
7,800
147
23,5
8,221
23.590
8,221
5.363
238
28,028
34.329
612
1,025
33,964
5.3S1
575
16.096
34,329
612
1.025
33.964
5.351
575
16,096
35,192
5,950
12,729
303.223
96.797
338.244
Pryetsof20

BRAVE CHURCH
Nrtesto the fiThanclal statements f¢r the Year Ended 31 De¢ember2021-
6. SUPPORT COSTS
(see note 51
Isee note 6)
Independent examinerfees
7. TRUSTEES. REMUNERATION AND BENEFITS
During thè yèar trustee remuneration totalled £31,59512020- £24.887}. £24,793 of the monies relate to
one trustee beln8 pald for hls Position as Senior Mlnlster of 8rave Church las the Trust Deed Speci￿5)
over a twetve month perlod and not to hls post or dutie5 a5 a trustee of the ¢haiity. £6.802 of the monles
relate to a full time employee beSn8 paid for his posltion as EXec￿l¥e Team Leoder of Brave Church Ond
not as a tempornry trustee of the charlty dufln8 the trnnsition perfod Octoberto December 2021. AII
figures Include Employer National Insurance and Pension contributions.
There were no other btnefrts for the year ended 31st Otcember 2021 or 31st December 2020.
There We￿ no trustee's expenses paid in the year ended 310e¢ember 2021 orfor the ye•rended
31 December 2020.
W38es and salgrles
Soclal Security Costs
Other Penslon Costs
157,359
11,618
3.611
158,648
11,729
2.520
172.588
172,897
The average monthty number of employees durln8 the yearwas asfollows
Trustee
All Ch4rlty Stsff
li
io
12
No employees received emoluments in ex¢ess of £60.1XJO.
Pa8e ts of 20

BRAVE OIiIRCH
Notes tothe Flnandal s&tem￿10rthe Year Ended 31 December 2021. e¢htlnwl
9. COMPARATIVES FOR ThE sfATEMEP4T OF FIPIANCIAL ACTMTIES
INCOME FROM
Uniestrl¢ted
Total
Funds
Fwbds
Charitable Activities
8lrthd•y Partles
Donations & Le8a¢les
Grft Aid received
GrantslFundin8
Government Bu51ness Support Gr•nt
Government Job Retention Grant
Peek a Boo
Preschool
The Coffee House
VAT overchar8ed now recovwable
Interest
210
116,378
32.290
210
128,638
32.290
12.260
98.934
98,934
I,ooA
124,856
4,107
124,856
4.106
281.844
111,195
393.039
EXPENDfwRE ON
Charitable actV4ities
Other actlvltles
227,049
111.195
338,244
TOTAL
227.049
111,195
338,244
ET INCOMVIEXPENDITURE
54.795
54.795
RECoNaUAT￿N OF FUNDS
Unrestrfcted
Funds
Tot
Fun
Funds
Totsl tsn¢ts brwht lorw•rd
246.866
246.866
YOTAL FUNDSCARRIED FORWARD
301.661
301.661
Pay 17 of 20

BRAVE CHURCH
Note5 toth• Hnandal ststements lorthe Year Ended 31 De(ember 2021. ¢fyttln*l
Ffeehold Hxthres and Electronlc Totsls
ploixrty Fthln8s equiprnert
At istjanuary 2021
AddltiOn512 new toilet and revamp existin81
Addition5 (Preschool)
Additions (Boilerladditional radiators Offi￿/haIl)
Additions l Emergency L8htln8 & doors)
AddttloTrs (Sound desK xreen and tvsl
350.(h))
51,280
21,954
5,931
5.216
10.433
30.950 432,230
21,954
5,931
5,216
10.433
29.053
29.053
350,(XM)
94,815
60.fM)3 504.818
DEPREaATION
At Istjanuary 2021
Char8e foryear
42.884
7,790
21,643
5.754
64,527
13.544
50,674
27.397
78.071
NET BOOKVALUE
At 31st December 2021
350,000
44.141
32.606 426.747
350.(MX)
8.396
9.307
367,703
No dep￿cl￿10n ￿ provlded on the l)ulldln8 asthe currentty estim•ted resklual vahje of the propety
not less than the carrylnB value and the remaini￿ uselul Irfe of this asset currentlw eJt¢eeds 50 years.
so that any depreclatbn char8es would be Immatsrlal.
Dep￿CIatIon has been made on all new addltlons to Fixtures and Flttlngs and electrltal equlpm•nt.
11. DEBTOR&. AMOUt4TS FAiUNG DUE W￿H1￿ ONE YEAR
Debtors
Gfft AMI
Hyndburn HAF Funding
6,333
22.499
&933
22,499
Pa8e ￿ of 20

BRAVE CHURCH
N•xesto the Fth•nctsl ststementsfor the Year End•d 31 Dec•mbor 2021.
12. CREOtroA&. AMOUNTS FAWNG DUE WITHIN ONE YEAR
Z021
2020
Taxation and social security
Other Pension costs
Ministry events
Utilities
Renovations & Repalrs
Loan Repayments
Mortgage Interest
Prepayment Preschool
Other Creditors
3.087
1.484
601
2.965
2.751
4.500
23.5
11.435
104
2.632
325
20,229
96
50.517
23,282
13. CREDrroR&. Amouprrs FAiUNG DUEAFfER MOREThAPI Ot4E YEAR
2021
2020
Mort8a8e
Loan
126,410
25.51X)
126,410
151,910
126,410
Depre¢latlon Is not provided on the bulldini as the Currentty estlm*ed resldual value of the property
not less than the canryln8 Value and the remalnin8 usefvl life of thls asset CUr￿ntty e¥¢eed$ 50 years.
so that any depredatlon thar8es would be immoteflal.
two ye8rs Interest beln8 added tothe r•maInl￿d baljncè.
14. LOANS
The follow5n8 loan Is induded withln creditors
Repayments due wlthkn one year
Repayments due between one and five years
45lXI
25.5(KS
25.500
15. LEASING AGREEMEMrs
There havè been no minimijm lease payments under non-cancellable operating Eeasesthat fell due in the
year endi￿ 315t December 202L There were also no minimum lease payments under non-cancellable
operating leases that fell due in the year endlng 31st December 2020.
p￿￿•flO

BRAVE CHURCII
I& SEC￿lED DEBTS
The folow1￿ secured debts are incknled within credltors
2020
Mortgage
126,410
126NIO
126,410
126.410
17. RELATED PARTY DISCiOSURES
Trustees have made wulardon•tlons ts the thurch durln8the year.
Remuneratlon pakl to famlty members of trnstees during the year was £43.80412020- £23.1351. Th
relates to two trtsstee wives beln8 pabd as fvll tlme empbyees of Brnve Church. One Rel*ed Party bs for•
Iwefve month perfod •nd one Rel￿ed Party is for a three month perfod. The fiBure includes Empknyer
Natlonal Insurance and Pensbon Contrlbutlons.The totsl also Includes payments totslllng £13.157 pald to •
third Related Party who is the $15ter of a trustee. She holds a Qualified Teadwr st4tU5 and Is currentty
mana8in8 our Otsted re81stered Pre-school.
Page 20of20