## **ESSENTIAL CHRISTIAN**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023**
**Company Number: 06667924 Charity Number: 1126997**
## **ESSENTIAL CHRISTIAN**
## **FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 30 SEPTEMBER 2023**
|**Contents**|**Page**|
|---|---|
|Introduction from the Chair|1|
|Report of the Directors|2-14|
|Report of the Independent Auditors|15-17|
|Consolidated Statement of Financial Activities|18|
|Consolidated Balance Sheet|19|
|Company Balance Sheet|20|
|Consolidated Cash Flow Statement|21|
|Notes to the Accounts|22-36|
|Ministry Impact Report|Appendix|
**ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS
## **Introduction from the Chair of Essential Christian**
Essential Christian has continued to build back after Covid, and now in 2023 we were able to deliver our second in-person event at Spring Harvest which was full on both sites, alongside seeing growth in our events work and song publishing side too.
The team have had to change how they work as the decrease in team size during Covid continued the need to act like a startup, to bring growth that can lead to investment for the future. That said, the ministry impact of all that has been achieved remains both the priority of the Board and the overwhelming success of Essential Christian. A ministry impact report on Spring Harvest is attached at the end.
Seeing Alpha join us on site at Spring Harvest to help people with questions about faith find answers; to see our online event go out to so many prisons; to see the events team grow new relationships with new events and bring support with their expertise; and then see new songwriters’ partner with us has been a delight.
But alongside this there are the new platforms of MySpringHarvest and EC-GO which show the continued innovation and change that the team have delivered. To reinvent whilst still delivering the aims of the organisation and to have to morph into something new has enabled the team to shine.
We remain aware of our need for fundraising income and this area has seen a new strategy actioned which we know will bear fruit in the months to come. Some of our work here has been in re-educating people who know our history when times were different, to see us through different eyes as our needs are greater but so is the potential. Our new agreement with Butlin’s, which underpinned our 2023 event, worked well, and gives us the opportunity to build for tomorrow on this remarkable relationship.
On our missions side too, it was wonderful to see Hope Lebedyn set its own course as a new and independent charity. All money held for work by the Mission Centre there was paid over to the new charity. Because of the balance carried forward from the previous year, paying it all over to the new charity resulted in a deficit in the accounts of £279,000. However, taking Hope Lebedyn income and expenditure out of the figures, there would be a small surplus for the year
Those we value the most at Essential Christian are of course its staff team and the extended family of those who it works with closely to deliver its goals through the year. All the work of this organisation is delivered and championed by this team and wider family and so it is to them, as well as the Board who provide such support, wisdom and enabling of the vision, that I give my thanks.
But we do this all to glorify God who we serve, and to gather the church, to grow in their faith and go out and see transformation in society. To be able to also do this through events that help other charities, and songs that travel through churches and radio stations and online is a privilege.
Martin Young May 2024
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REPORT OF THE DIRECTORS (continued)
## **ESSENTIAL CHRISTIAN**
The Directors have pleasure in submitting their report together with the audited group financial statements for the year 1 October 2022 to 30 September 2023 which have been prepared in accordance with the current statutory requirements, the company’s memorandum and articles of association and the Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102).
## **Reference and Administrative Details**
|Charity Number|1126997|
|---|---|
|Company Number|06667924|
|Principal / Registered Office|14 Horsted Square|
||Uckfield|
||East Sussex TN22 1QG|
|Bankers|Lloyds Bank plc|
||8 High Street|
||Lewes|
||East Sussex|
||BN7 2AD|
|Solicitors|Anthony Collins Solicitors LLP|
||134 Edmund Street|
||Birmingham|
||B3 2ES|
|Auditors|Jacob Cavenagh & Skeet|
||5 Robin Hood Lane|
||Sutton|
||Surrey|
||SM1 2SW|
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## **ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
## **Directors**
The directors who held office during the year and up to the date of signing were as follows:
## _Non-executive directors_
Ms Olivia Amartey Ms Tania Bright Rt Rev Peter Broadbent until 30 November 2022 Mr David Dorricott Ms Elaine Duncan Mr Hugh Francis from 22 November 2023 Ms Debra Green OBE Rev Christopher Rogers Mr Martin Young _Chair_
## **Chief Executive**
Mr Phil Loose
## **Ethos**
Essential Christian is a Christian organisation. Its reason for existence and ongoing ethos is to serve Jesus Christ and represent Jesus Christ and his teaching to the world. This service is undertaken through delivering the objectives and activities of the Charity for the public benefit.
## **Objectives and Activities**
The object of the charity is to advance the Christian faith throughout the world and to do so principally, but not exclusively by:
- serving the Christian church worldwide.
- enabling the Christian church worldwide.
- informing, inspiring and equipping Christians to live out their Christian faith with biblical integrity, heartfelt unity, and cultural relevance.
- encouraging people to live as disciples of Jesus Christ.
The charity seeks to promote Christian faith and teaching, discipling, and evangelism, and to contribute to the quality of life of individuals and families, whether they are currently engaged with the Christian church or on a personal spiritual journey.
The strategies employed to achieve the company’s objectives for the year included:
- the provision of the annual Spring Harvest teaching event, both on-resort and online, available to people of all ages, from all sections of the community.
- assisting with the delivery of holidays with Christian teaching at a resort in France.
- delivering booking and conference infrastructures for events provided by other organisations.
- producing printed material.
- recording and distributing audio and video teaching material.
- producing and publishing Christian music.
- providing a royalty administration service.
- enabling access to audio, video and written materials.
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REPORT OF THE DIRECTORS (continued)
## **ESSENTIAL CHRISTIAN**
- offering discounts to make Spring Harvest accessible to those otherwise unable to come.
- making Spring Harvest available to over 70 prisons and 60,000 prison cells.
- donations to other Christian work.
## **Public Benefit**
The directors are aware of their responsibility to ensure that the charity provides public benefit. Essential Christian aims to equip and enable the Church and her members through providing events and resources. Accordingly, the activities provide spiritual benefit to many people, assist churches to serve their communities, and help schools with collective worship.
## Essential Christian:
- promotes the study of and application of the Bible through seminars and addresses at Spring Harvest and Spring Harvest Holidays, and through audio and video recordings both from its own events and other events.
- gives opportunities to engage in corporate prayer and praise, often with many people.
- provides opportunities for families to enjoy time together in a relaxed, teaching setting.
- records and distributes Christian music.
- makes its expertise in conference management available to other organisations.
- produces materials for primary school assemblies.
- makes Spring Harvest available to over 70 prisons and 60,000 prison cells.
Spring Harvest at Home (online) offers a low-cost way to engage with the event. Discounts and grants are available to assist people experiencing financial hardship to attend the Spring Harvest event.
## **Structure, Governance & Management**
## _Governing Document_
The organisation is a charitable company limited by guarantee, incorporated in England and Wales on 8 August 2008 and registered as a charity on 28 November 2008. The company is governed by its Memorandum and Articles of Association. There are currently 8 members and Directors of the company.
## _Board of Directors_
The Board carries the legal and financial responsibility for the charity and establishes the vision and mission while monitoring its activities and policies. The Board met 7 times over the year. In addition, there is a Finance Committee made up of between two and four Board members, the CEO and three other staff members.
Directors have a wide knowledge of the beneficiary and potential beneficiary group served by the charity. All Directors are invited to nominate new Directors, having regard to the skills, experience or representation identified as being required at the time. Suggestions may also be sought from others who know the charity well. Full discussion takes place on each of the nominees before an appointment is made.
The Board of Directors is satisfied that both the legal and financial needs of the company are well served by its current professional advisors.
A register of interests is held on the Directors and is updated annually.
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## **ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
## _Directors’ Induction and Training_
New Directors often come with extensive experience on the boards of other charities or businesses and are familiar with Essential Christian having participated in one or more of its activities. Most new Directors come with a high level of awareness of the company’s objectives, structures, and operational activities.
New Directors are supplied with the Memorandum and Articles of Association, current minutes and recent financial reports, and the statement of Beliefs, Purpose, and Values. They are also directed to the current Charity Commission publications for new trustees.
Before attending their first Directors’ meeting the Chief Executive and/or the Chair will seek to meet the new Director to answer any questions they may have. Where appropriate, additional induction and meetings with other Directors and staff will be provided.
## _Structure_
The charity operates under brands to distinguish its activities.
- Spring Harvest The Spring Harvest main event takes place within the Easter school holidays at Butlin’s sites in Minehead and Skegness, as well as online called ‘Spring Harvest Home’. 2023 was a remarkable year with both sites happening at the same time and both weeks full.
- Big Start Assemblies
- Inspired by the Big Start programme at Spring Harvest, this online resource offers ready-to-use material for Key Stages 1 and 2 primary school assemblies, with presentations, videos, songs, and scripts designed to meet Ofsted and SIAMS requirements. Currently over 250 schools use this resource.
- EC-GO (Essential Christian – GO!)
- This online subscription platform is our ‘takeaway teaching’ site and provides over 10,000 recordings of inspirational teaching from many events in the UK, including 2,000 from Spring Harvest, many of them with Closed Captions or British Sign Language. They are from Essential Christian, and you can listen to them ‘on the go!’
- Song Solutions
- Song Solutions supports songwriters and artists through song publishing and song administration of works, both owned by the charity or on behalf of clients in the UK and worldwide. Through its work in A&R, it also signs and nurtures new and established writers to support them as they develop their careers.
- Essential Christian Songs
- Our song discovery platform is a website featuring songs we administrate and publish, with a search facility to allow worship leaders to find the song they need for their church service. This resource provides worship leaders and others with tools to find, learn and lead the ideal song for a particular context.
- Essential Event Management
- Using the experience built up over many years running Spring Harvest and other events, Essential Event Management makes these event-delivery skills available to the wider Christian community and beyond.
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## **ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
- Hope Lebedyn
- Until August 2023 when funds were passed over to a new charity, support was given to the work of the Church in an area of extreme poverty in eastern Ukraine through a link with a Mission Centre there, using funds given specifically for this purpose.
- Spring Harvest Holidays
- Operating as a separate company, with its own board and governance, Spring Harvest Holidays extends the vision of Spring Harvest into France offering a mix of holiday relaxation and spiritual input at its resort in the Vendée region. Many Spring Harvest speakers give Bible teaching during the season. Essential Christian provides management services to Spring Harvest Holidays.
In furtherance of its activities Essential Christian has two wholly owned subsidiaries: Song Solutions Ltd, which in turn owns Copycare Pacific Pty Ltd, which undertakes copyright administration; and Daybreak Music Ltd, which owns several copyrights.
Further details are given in Note 10 to the financial statements.
## _Management & Staffing_
The Chief Executive appointed by the Board is responsible for the day-to-day operations of the charity and has delegated authority for operational matters, including day-to-day finance, communications, and business development. In addition, the Chief Executive is responsible for recruiting the staff team and ensuring that there are the skills and expertise needed to run the charity. The charity is well served by a highly motivated staff team, which includes some recent appointments alongside experienced individuals on the senior team.
The key management personnel of the charity are the chief executive and directors listed on page 3. All nonexecutive directors give of their time freely and no director received any remuneration in the year for being a director. Payments are sometimes made for additional services. Details of directors’ payments, expenses and related party transactions are disclosed in Notes 7.3 and 21 to the financial statements. The pay of the Chief Executive and other staff is reviewed annually.
The Spring Harvest event programme is devised by a Planning Group, which reports to the Board, and which prayerfully considers the event programme and its delivery every year. The Group includes two Board members and several others who together bring theological and leadership skills. Membership changes periodically so that the group is refreshed from time to time. Whenever possible, the group is drawn from across the denominations of the church to reflect the needs of the whole church in the UK,
## _Risk Management_
The Directors have a risk management strategy which comprises:-
- an annual review document showing the risks to the organisation and the control measures to be taken, covering areas of governance, management, activities, premises, IT, finance, litigation and reputation.
- consideration of this document by the Board and of those areas where greater risks are identified.
- the establishment and implementation of systems and procedures where possible to mitigate those risks.
Based on this risk review, the Directors consider the highest risks, and how they may be mitigated, to be:-
- A reduction in the number of guests at Spring Harvest physical events leading both to a reduction in delivering its ministry and to a loss of income. This could be because of a commercial decision by the resort owners, the pattern of annual school holidays, future coronavirus restrictions or other circumstances outside the charity’s control. The ministry impact can be mitigated by digital delivery,
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**ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
- which also allows more people to engage and do so remotely, but it does not deliver the same level of income.
- Insufficient donor income. Donations are critical to the charity’s ability to sustain the activities. Work is being done to increase the number of supportive donors.
## **Achievements and Performance**
Essential Christian’s activities fall into three broad categories: Conference and Event Ministry, Ministry Resources, and Grant-making.
## _(1) Conferences and Event Ministry_
This includes Spring Harvest, Spring Harvest Holidays and activities undertaken by Essential Event Management on behalf of other organisations.
- Spring Harvest
- Spring Harvest in 2023 was held again at the Butlins resorts in Minehead and Skegness during the Easter school holidays, with a 5-day event in each location.
The theme was _Flipped: Life in the Upside-down Kingdom._ Drawing from the Gospel of Matthew, the focus was on what it means to be Jesus’ followers in the upside-down Kingdom of God where justice matters, the weak are given strength, the poor are enriched, the forgotten are remembered, and the unnoticed are seen.
Nearly 13,000 people attended, including team members and day visitors. Both resorts were full. Others engaged online in their homes or watched in one of the prisons where the event was available for the first time.
The range of large venues on the resorts makes it possible to run several programmes simultaneously. Age-appropriate programmes in several age groups were held for under 18s alongside the programme for adults which included two Bible studies on each of the full days offering different approaches and three evening Celebrations, as well as theme sessions, a range of seminars and workshops, matinee performances and evening entertainment. All age groups addressed the same core theme, adapted appropriately, so when back in their family or church group they can share what has been learnt.
Mornings began with an all-age, dynamic ‘Big Start’, held in the recently built Studio 36 at Minehead and a 2,300 seater temporary structure at Skegness. For adults this was followed by the main Bible teaching and then sessions covering the key themes as well as Parenting, Mental Health, and a specific programme from _Count Everyone In_ for those families living with disabilities. New for 2023 was a series of Alpha sessions where people could ask questions like “Why am I here?”, “Where am I heading?” and “Who is Jesus?” and explore the historical evidence for who Jesus is and how the Holy Spirit fits into the picture. There was also a dedicated creative space for those children and their families who did not want to attend groups as well as those who enjoyed a more creative approach. Alongside the seminars and workshops there was a comprehensive, family focused sports programme each afternoon. In the evenings there were celebrations for corporate worship and teaching. For guests who did not want to attend a session, perhaps while they looked after small children, the main meetings could be accessed in guest accommodation online through the digital event programme and in some chalets through the internal TV system.
The event was made accessible to guests with disabilities through the provision of BSL signing, speech to text, loop systems, braille, and large print material. Multi-sensory areas were available in children's and youth venues. An experienced disability co-ordinator was available at each location to
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**ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
handle questions which may arise on a one-to-one basis. A stream for adults with learning disabilities was organised in conjunction with the charity _Count Everyone In_ at the Minehead event.
A highly skilled and experienced pastoral team was available at each event to meet with individuals. This team also served as the prayer ministry team after the evening celebrations for guests who requested prayer.
Spring Harvest is only able to run because many people give their time freely to assist in many ways and we are very grateful for their support. To deliver the event, 918 team members were recruited, the majority being volunteers. Because there are children and vulnerable adults at the event, a system is in place to make appropriate checks with the Disclosure and Barring Service and to take up references on team members.
Guests gave £229,000 to the main Offering appeal. Of this, a tithe of 10% went towards a Seed Fund for new projects across the UK (see below) and 90% was to support Essential Christian’s ministries, including the Everyone In fund which provides discounts and bursaries to help people on low incomes to attend Spring Harvest. A further £1,900 was given in the Youth and Children’s Offerings for the Everyone In fund. Details of restricted funds are given in Notes 15 and 19 to the financial statements.
In 2023 we were honoured to be able to match fund the offering through a generous donor, who themselves wanted to inspire generosity in others. This is one of the reasons why we believe we had an increased main offering.
Spring Harvest is passionate about making spaces where all ages can encounter Jesus and be equipped for life with him. Our events and resources, in-person and online, help all people meet with God and be empowered for the spiritual adventure they’ve been called to live. It encourages those who attend or who watch in their homes to live as disciples of Jesus Christ. So far as we are aware, approximately six hundred people across all age groups chose to become disciples or renew their commitment during the event. Many positive comments were received from guests including:-
`
- _That week changed me, it allowed me to open myself up to Jesus and in return I received healing mentally and physically. I cannot thank the Lord enough for that week. But also thank the leaders that supported me._
- _Our first ever time at Spring Harvest. … From start right up to our last morning here we have been blessed from start to finish._
- _I’d like to say a HUGE thank you to the Worship for Everyone team. I came as a tired, worn-out children’s leader … I shall be taking back so may new ideas and practices but most importantly I have felt afresh God’s heart and love for children. Thank you!!!_
- _I just wanted to pass on our gratitude for the work of the Additional Needs team in the 8 - 11 venue. It was so great to know that my boys were supported and provided for and could access the content in a way that is appropriate to them and that my husband and I could be part of the main sessions too and attend them together._
- _Experienced @SpringHarvest as a child, young person, and adult. Have been a steward, on the kids’ team, youth team & tech team too. But #SH2023 as a parent was a whole other level. Thank you for your continued and faithful investment in young lives from a tired but inspired parent!_
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## **ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
- _My 14-year-old daughter feels more secure in her faith and is ready to take what she has discovered with her into them tricky school classroom moments._
- _I am A... and have Down's Syndrome. I went to Count Everyone in with my dad every day. He thought it was as good as the evening meetings at Studio36. We want to say a big, big thank you to [the] team … the stories were wonderful._
## _Spring Harvest Home_
This was online live from Minehead and reached over a thousand homes some as far away as the Channel Isles. Content came from Studio 36 to include Big Start, Bible teaching and the evening Celebrations as well as live interviews with various invited guests across the week. Live chat was available throughout the week that allowed a community to form. People were able to make prayer requests that were responded to by prayer pastors in the chat.
## _Prisons_
In 2023 Spring Harvest began a partnership with Prison Chaplaincy UK and WayOut TV, an in-cell broadcasting station, available in 76 prisons. The evening Celebration from Studio 36 was broadcast live, available in 63,000 prison cells across the country. Thousands of prisoners engaged, and many wrote in to WayOut TV to say thank you and ask for it to be repeated. Prison Fellowship provided a 24-hour prayer request answerphone for all prisoners and Spring Harvest worked closely with prison chaplains to build follow up discipleship resources.
## _MySpringHarvest_
MySpringHarvest is where Spring Harvest is resourcing the church all year round, equipping and resourcing Christians across the UK and beyond. With MySpringHarvest you have access to articles, podcasts, videos, songs and much more. All guests must do is sign up for free and then they receive articles straight to their inbox. At our event each year, MySpringHarvest changes to become the online programme and place to access all that is going on within the resort. It acts like an ‘app’ but is a website, which makes it more cost effective for us to develop and manage. In 2023 this grew to over 6,000 users, showing an annual net growth rate of 15%.
## ● Spring Harvest Holidays
The 2023 summer season saw over 5,000 guests enjoy their vacation at Le Pas Opton holiday park in France.
The offices of Spring Harvest Holidays are situated within Essential Christian’s premises and during the year the charity provided administrative and management assistance, the costs of which were reimbursed under a management agreement between the charity and Spring Harvest Holidays Ltd.
## ● Event Services
Through _Essential Event Management_ the charity assisted many other agencies to run their events both online and in-person. Online provision included event platforms, technical support, working with the client to create the user interface and experience, and providing ticketing and registration facilities. For physical events, our services included full event management, venue research and procurement, technical provision, logistics, health and safety, and CAD drawings to facilitate event planning.
Organisations assisted included Open Doors, Care for The Family, Trussell Trust, Commission Festival (a new event for us), SPCK, Warm Welcome, and Eternal Wall, as well as significant work for Spring Harvest.
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REPORT OF THE DIRECTORS (continued)
## **ESSENTIAL CHRISTIAN**
In 2023 we saw a marked increase in physical event enquiries and a move from online to hybrid events. This was encouraging for us as we look for this area of ministry to develop a surplus to provide support for our other ministry growth areas.
## _(2) Ministry Resources_
This includes activities undertaken through the Essential Christian and Song Solutions brands in creating audio, video and print media, making these available to purchasers, and in copyright administration and royalty collection.
## _●_ Music
Spring Harvest 2023 worship was recorded and made available across all digital platforms. The songs were released over a period of months and saw very good engagement. Digital streaming of back catalogue songs grew and, in part, replaced lost revenue from physical product sales. We now see the release of music as part of our marketing strategy too – and in 2024 began utilising Spotify advertising to encourage people who love our recordings to come to Spring Harvest.
Alongside this, a new label imprint was started called Seachange. This has already started to sign some new writers to it under a charitable intent and a new innovative model.
## • Books
Our partnership with SPCK enabled new resources for Spring Harvest which were once again our main theme book, our workbook for small groups and the first kids annual called ‘Big Start Annual 1’. We saw significant sales of these at our event, and we have some options now for the future as new markets are there for us to reach out to, including Amazon, where we have potential to grow,
## ● Spoken Word
Our work in recording other people’s spoken word is declining a little, although we still offer it as a service. This is due to changes in digital delivery and some leadership changes in events as they recover from Covid, which means they are still regrouping. However, the innovation of our EC-GO talks platform was developed in 2023 through selling recurring subscriptions at Spring Harvest.
Recordings were also made available in USB format for those who want something physical, and we saw strong sales of these in 2023. We uploaded a series of ‘legendary talks’ to YouTube to give away some of our content for free to all. Spring Harvest also pioneered an online digital seminar stream on YouTube so people on site could access a whole stream of content from their devices that was only online.
## ● Sales
The essentialchristianstore.com website was strategically renamed to springharveststore.com, which operates in partnership with St Andrew’s Bookshop and carries a range of music, DVDs, Bibles, books, church resources and Christian gifts. Sales also took place through Christian bookshops and other online retailers. This online store gives Essential Christian a small commission on all sales whether they are published by us or not.
## ● CD & USB Duplication
A low volume of in-house duplication continued. We now see more demand for USB than CD.
## ● Copyrights administration
- Under Song Solutions (Copycare) Essential Christian administers over 150,000 songs globally from its own office and through franchise partners around the world. This has potential to increase through securing new administration catalogues of Christian music.
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REPORT OF THE DIRECTORS (continued)
## **ESSENTIAL CHRISTIAN**
Song Solutions (Daybreak) saw growth again in its catalogue of songs where the charity owns the copyright, and this includes a large selection of children’s songs which are used in school assemblies.
New methods and technology are likely to enable further revenue growth as songs are used more widely. The charity has signed the pan-European agreement through PRS which enables it to collect royalties directly from European countries and expects to do the same for Asia and the Americas when available.
## ● Big Start Assemblies
Inspired by the ‘Big Start’ at the beginning of each day at Spring Harvest, the charity provides an allin-one package for collective worship in primary schools. It uses stories from the Bible with videos, music and scripts and was trialled at schools in Sussex and Kent before being launched more widely in March 2018. Schools across the country renew their subscriptions of this valuable resource yearon-year. Discussions with dioceses and trusts continue. There are 124 assemblies available, and work continues to promote and market Big Start Assemblies to teachers, head teachers and schools.
## _(3) Grants and Grant making_
Funds for grant making came from the generosity of guests at the Spring Harvest events who support the annual appeals, from guests at Spring Harvest Holidays and from donations received specifically for Hope Lebedyn. Details of restricted funds and grants are given in Notes 15 and 19 to the financial statements. Organisations receiving grants are asked to submit written or video reports on the use of the funds within a year.
- Spring Harvest
The charity‘s policy is to channel funds available from the tithe of the Spring Harvest Offering to projects relevant to the teaching theme for the year. Spring Harvest 2023 was about life in the Upsidedown Kingdom. Guests were invited to submit proposals for seed funding to start projects which would prioritise the next generation or to demonstrate practical love and service, which were then considered against criteria. Among those selected were a forest school for children with selective mutism and a safe place for vulnerable individuals on nights-out.
Gifts given through the Partnership Scheme and from the not-tithed portion of the offering supported Essential Christian and Spring Harvest, including the ‘Everyone In’ fund. This helped over 700 people with discounts and bursaries so that individuals and families on low incomes could come to Spring Harvest.
- Spring Harvest Holidays
- Money given by guests at Spring Harvest Holidays was distributed via Spring Harvest Holidays Ltd to organisations in France, to sponsor those volunteering at Le Pas Opton and to provide bursary support to some families and individuals.
- Hope Lebedyn
Over the year funds were raised separately for Hope Lebedyn, to send support on a regular basis to a Mission centre and church in Lebedyn, Ukraine and to other associated ministries nearby. This was the last year of Essential Christian’s involvement. The Board had agreed previously that Hope Lebedyn should become a separate charity with its own trustees, who would be able to give more detailed oversight to its work. The new charity _Hope Lebedyn_ , number 1201618, was registered in January 2023. However, it took several months to set up a bank account, so Essential Christian continued to have oversight until the funds were transferred to the new charity in September 2023.
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REPORT OF THE DIRECTORS (continued)
Lebedyn is quite close to the border with Russia. During the year air raid sirens were frequent and a bomb shelter had to be built. Travel was difficult and could be dangerous. Some people left and others came to the town, displaced from their own homes. The team at the Centre distributed food aid including bread from their new bakery built to meet the need, and provided clothing and other help as required. They visited orphanages, hospitals and care homes as well as helping individuals coming to the Centre, and others they heard about. Many came to the Centre and heard the gospel message of salvation. Thousands of Bibles were given away. The weekly activities for children, youth and families continued, and there were eight weeks of well-attended camp activities for children in the school holidays. The team reported a hunger for God’s Word among the youth.
Donations of £192,000 were received in the year, and £291,000 was carried forward from the previous year, much of it raised in an appeal following the Russian invasion. Money was spent as needed and some was set aside for repairs to the fabric after the war ends. £128,000 was expended in support of the work. A balance of £355,000 was transferred to the new charity.
## **Financial Review**
The outflow from the restricted funds because of the transfer to Hope Lebedyn resulted in a deficit in total funds of £279,000. However, taking Hope Lebedyn out of the figures, the overall result would be a small surplus of £12,000 and this better reflects the core activities of the charity. There was also a surplus in unrestricted funds for the second year since the disruption cause by the Covid pandemic.
The charity’s main sources of income are from its charitable activities and from donations. Donations are very important, particularly to support the Spring Harvest event and to provide the ‘Everyone In’ fund for people on low incomes to attend. The Board and staff are grateful to Spring Harvest guests who gave to the Offering and to supporters who gave regularly through the year. Together they donated over £420,000 in the year and they make a significant contribution to maintaining Spring Harvest into the future. The Board is also grateful for other donations from individuals and trusts of £368,000.
Income for Conference and Events ministry was £2,741,000 and expenditure £3,541,000, 3% and 0.4% less than the previous year. Spring Harvest saw both its income and costs affected by inflation. Essential Events Management returned to running small to medium sized events for other charities and there was not a big event as there had been in 2022.
Ministry Resources income was £1,561,000 and expenditure £1,620,000, 2% less and 1.4% more than the previous year. The increase in costs was because of a donation to enable Song Solutions to extend its work in developing and publishing new songs for the church and in particular supporting emerging artists. In time this is expected to lead to higher income flows in perhaps two or three years as these songs are used in churches and royalties flow through to the charity.
The Board regularly considers the charity‘s activities and its future, exploring new ways of working and increasing sources of income to maintain its ministry. Cash flow is uneven during the year, and there is a need for loans which builds through the year until March, when Spring Harvest revenues are usually received. With the financial support of a corporate backer who has provided substantial cash flow assistance, the trustees have been satisfied that the Charity can operate on a sound financial footing.
## _Reserves Policy_
The Board considered the charity’s requirement for reserves. It is mindful of the risks facing the organisation and the need for reserves.
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## **ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
There were no freely available reserves (which excludes fixed assets, restricted funds, and minority interests) at the year end. The charity was able to meet its obligations because of a loan facility made available to the charity, and a facility is in place which is sufficient to cover anticipated financial needs for at least the next 12 months.
## _Fundraising Policy_
In line with the reporting requirements included in the Charities Act 2016, the Trustees confirm that all fundraising is carried out in compliance with best fundraising practice. The main request for funds is made during the Spring Harvest event. The purposes are clearly described.
Separate fundraising was undertaken for the Hope Lebedyn activity. This was largely through grant applications to sympathetic charitable trusts and making requests to existing donors.
The charity is registered with the Fundraising Regulator and follows the Code of Fundraising Practice. During the year we began to work with some professional fundraisers to begin to access grant making trusts. Few appeals were made by email or letter and none by telephone so vulnerable people were protected from intrusive requests. A complaints procedure is set out as part of the Privacy Policy on the website and states that every effort will be made to resolve complaints within 10 days. No complaints or criticisms were raised concerning the fundraising activities. The charity is also registered with the Fundraising Preference Service. No requests for action were received from this service.
## **2024 and Beyond**
The Board continues to believe that the charity’s activities are a valuable resource for the Church yet is also aware that it needs to find further sources of donor funding and develop the ways its resources can be accessed. The Board aims to:
- develop and grow Spring Harvest as an annual event and with more weeks to equip the Church for action all year round, and especially to resource small and medium-sized churches.
- see growth in providing an immersive digital presence 365 days and 24/7, serving Christians across Europe entitled ‘MySpringHarvest’.
- develop the EC-GO site, rebranding it as a new function of ‘MySpringHarvest’.
- develop the Essential Christian Songs website to become ‘Songs for The Church’, having had two successful years of giving out a new free songbook resource to over 2,000 churches in the UK.
- sign more songwriters to create new songs for the Church including writers considered to be amongst the top in their field, alongside Jake Isaac and Anna Hamilton.
- continue work to grow revenue in song publishing and online events, to become best in class, embracing new technologies.
- develop the Partnership scheme to provide increasing gift income, seek new donors to support the ministry, and find new sources of revenue through sponsorships or advertising as well as new resource development.
- expand our work assisting other organisations in running their events, both physical and online, recognising that event management is a strong skill we want to offer out to others.
- develop new partnerships in 2024 and continue to embrace more through the year.
Page 13
**ESSENTIAL CHRISTIAN**
REPORT OF THE DIRECTORS (continued)
## **Other information**
## _Disabled employees_
The company has procedures in place regarding the employment of disabled staff to ensure that no current or potential member of staff is disadvantaged due to disability and that all staff have equal access to training, career development and promotion.
## _Employee consultation_
The company acknowledges the importance of staff communications and involving staff in decisions that directly affect them and their work. Several procedures and activities are in place to support decision-making and communications _,_ including meetings held corporately, departmentally, team based and individually; and staff participation in decision making as it affects terms of employment.
## _Statement of Directors’ responsibilities_
The Directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Directors to prepare financial statements for each financial period which give a true and fair view of the situation of the company and the incoming resources and application of resources, including the net income or expenditure, of the company for the period.
In preparing those financial statements, the Directors are required to:
- observe the methods and principles in the Charities SORP.
- make judgements and estimates that are reasonable and prudent.
- state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company’s operations will continue.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## _Disclosure of information to auditors_
To the knowledge and belief of the Directors, there is no relevant information that the company’s auditors are not aware of, and the Directors have taken all the steps necessary to ensure the Directors are aware of any relevant information, and to establish that the company’s auditors are aware of the information.
**Registered office** 14 Horsted Square Uckfield East Sussex TN22 1QG
ON BEHALF OF THE DIRECTORS
Date: 22 May 2023
**M Young** Chair
Page 14
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF
## **ESSENTIAL CHRISTIAN**
## **Opinion**
We have audited the financial statements of Essential Christian (the ‘parent company’) and its subsidiaries (the ‘group’) for the year ended 30 September 2023 which comprise the Consolidated Statement of Financial Activities, the Consolidated and parent company Balance Sheets, the Consolidated Statement of Cash Flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the group’s and of the charitable company's affairs as at 30 September 2023 and the group’s incoming resources and application of resources, including the group income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Material uncertainty related to going concern**
Despite the charity recording a surplus on unrestricted funds for the current year, the consolidated general funds are still negative by £360,659 and net current liabilities stand at £426,971. We also draw attention to the disclosure made in note 1.2 to the financial statements concerning the charitable company's ability to continue as a going concern. The financial position of the charity represents a material uncertainty which may cast doubt about the charitable company's ability to continue as a going concern. Despite this our opinion detailed above is not modified in respect of this matter.
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Page 15
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF
## **ESSENTIAL CHRISTIAN** (continued)
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the trustees' report, which includes the directors’ report prepared for the purposes of company law, for the financial period for which the group financial statements are prepared is consistent with the group financial statements; and
- the directors’ report included within the trustees' report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the group and parent charity and their environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included with the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept by the parent charity, or returns adequate for our audit have not been received from branches not visited by us; or
- the parent charity financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.
## **Responsibilities of directors**
As explained more fully in the directors’ responsibilities statement set out on page 14, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the group financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the group financial statements, the directors are responsible for assessing the group and parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Page 16
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF
## **ESSENTIAL CHRISTIAN** (continued)
Based on our understanding of the company, we identified that the principal risks of non-compliance with laws and regulations related to employment and financial reporting legislation and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities Act 2011.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by making enquiries of management, considering the internal controls in place and discussion amongst the engagement team.
We determined that the principal risks were related to management bias in accounting estimates, presentation of separately disclosed items and management override of controls.
In response to the risks identified we designed procedures which included, but were not limited to reviewing trustees minutes, challenging significant accounting estimates, evaluating the internal controls, agreeing financial statement disclosures to underlying supporting documentation and testing journal entries.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members as a body, for our audit work, for this report, or for the opinions we have formed.
**Paul Newton FCA (Senior Statutory Auditor) for and on behalf of Jacob Cavenagh & Skeet Statutory Auditor Chartered Accountants**
5 Robin Hood Lane Sutton Surrey SM1 2SW
Date:
Page 17
## **ESSENTIAL CHRISTIAN**
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 30 SEPTEMBER 2023
|||**2023**|**2023**|**2023**|**2022**|**2022**|**2022**|
|---|---|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|||**funds**|**funds**|**funds**|**funds**|**funds**|**funds**|
|**Note**||
**£**|**£**|**£**|**£**|**£**|**£**|
|**Income from:**||||||||
|_Donations and legacies_||656,487|334,941|991,428|598,564|480,013|1,078,577|
|_Investments_|2|1,388|-|1,388|26|-|26|
|_Charitable activities:_||||||||
|Conferences and Event Ministry||2,740,897|-|2,740,897|2,829,279|-|2,829,279|
|Ministry Resources: Creation, Sales and Royalties|3|1,561,450|-|1,561,450|1,592,831|-|1,592,831|
|_Other sources_|4|137,357|-|137,357|120,553|-|120,553|
|**Total income**||5,097,579|334,941|5,432,520|5,141,253|480,013|5,621,266|
|**Expenditure on:**|5|||||||
|_Raising funds_||35,832|-|35,832|38,404|-|38,404|
|_Charitable activities:_||||||||
|Grants and Grantmaking||6,982|507,594|514,576|7,793|109,494|117,287|
|Conferences and Event Ministry||3,353,791|187,420|3,541,211|3,340,791|214,902|3,555,693|
|Ministry Resources: Creation, Sales and Royalties||1,619,698|-|1,619,698|1,597,811|-|1,597,811|
|**Total expenditure**||5,016,303|695,014|5,711,317|4,984,799|324,396|5,309,195|
|**Net (expenditure)/income for the year**|6|81,276|(360,073)|( 278,797)|156,454|155,617|312,071|
|Transfers between funds||-|-|-|10,900|(10,900)|-|
|**Net movement of funds**||81,276|(360,073)|( 278,797)|167,354|144,717|312,071|
|**Reconciliation of funds**||||||||
|Funds brought forward at 1 October 2022||( 443,263)|388,572|( 54,691)|( 608,876)|243,855|( 365,021)|
|Minority interests||1,328|-|1,328|(1,741)|-|(1,741)|
|**Funds carried forward at 30 September 2023**||(360,659)|28,499|(332,160)|(443,263)|388,572|(54,691)|
The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing operations. The notes on pages 22 to 36 form part of these financial statements.
Page 18
## **ESSENTIAL CHRISTIAN**
CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2023
|**Note**
**Fixed assets**
Tangible assets
8a
Intangible assets
9
**Current assets**
Stocks
11
Debtors and prepayments
12a
Cash at bank
**Creditors**: Amounts falling due
within one year
13a
**Net current (liabilities)**
**Net (liabilities)**
**Funds**
Unrestricted funds
14a
Restricted funds
15
Minority interests
**Total funds**|**2023**
**£**
**£**
62,352
36,447
98,799
8,507
232,328
356,234
597,069
(1,024,040)
(426,971)
(328,172)
(360,659)
28,499
(332,160)
3,988
(328,172)|**2022**
**£**
**£**
64,913
19,162
84,075
24,630
305,236
688,353
1,018,219
(1,151,669)
(133,450)
(49,375)
(443,263)
388,572
( 54,691)
5,316
(49,375)|
|---|---|---|
The notes on pages 22 to 36 form part of these financial statements.
These financial statements were approved by the Directors on 22 May 2024 and signed on their behalf by:
**M Young** Director
Company number: 06667924
Page 19
## **ESSENTIAL CHRISTIAN**
COMPANY BALANCE SHEET AS AT 30 SEPTEMBER 2023
|**Note**
**Fixed assets**
Tangible assets
8b
Intangible assets
9
Investments
10
**Current assets**
Stocks
11
Debtors and prepayments
12b
Cash at bank
**Creditors**: Amounts falling due
within one year
13b
**Net current (liabilities)**
**Net (liabilities)**
**Funds**
Unrestricted funds
14b
Restricted funds
15
**Total funds**|**2023**
**£**
**£**
62,352
36,447
1,128
99,927
8,507
231,228
233,339
473,074
(914,381)
(441,307)
(341,380)
(369,879)
28,499
(341,380)|**2022**
**£**
**£**
64,913
19,162
1,128
85,203
24,630
304,136
576,098
904,864
(1,057,076)
(152,212)
(67,009)
(455,581)
388,572
(67,009)|
|---|---|---|
The notes on pages 22 to 36 form part of these financial statements.
The company’s net expenditure for the year ended 30 September 2023 was £274,371 (2022: net income of £306,267).
These financial statements were approved by the Directors on 22 May 2024 and signed on their behalf by:
**M Young** Director
Company number: 06667924
Page 20
## **ESSENTIAL CHRISTIAN**
CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 SEPTEMBER 2023
||||||||**2023**|**2023**||**2022**|
|---|---|---|---|---|---|---|---|---|---|---|
||||||**£**||||**£**
**£**
**£**||
|**Net cash (used in)/provided by operating activities**(see below)|||||||
(271,425)|||520,098|
|**Cash flows (used in) investing activities**|||||||||||
|Interest received|||||1,388|||||26|
|Payments for tangible fixed asset additions||||( 35,769)|||||( 27,505)||
|Payments for intangible fixed asset additions||||(26,313)|||||(22,084)||
|**Net cash (used in) investing activities**|||||||(||60,694)|( 49,563)|
|**Cash flows from financing activities**|||||||||||
|Loans (repaid)/drawn down||||||-|||(175,000)||
|**Net cash (used in) financing activities**|||||||||-|(175,000)|
|**Net cash (outflow)/inflow**|||||||(332,119)|||295,535|
|Cash and cash equivalents at 1 October 2022||||||||688,353||392,818|
|**Cash and cash equivalents at 30 September 2023**||||||||356,234||688,353|
|Note:**Cash flows from operating activities**|||||||||||
|**Net (expenditure)/income for the year**|||||||(278,797)|||312,071|
|Interest receivable included in investing activities|||||||(||1,388)|( 26)|
|Depreciation|||||||||38,330|42,676|
|Amortisation|||||||||9,028|2,922|
|Decrease in stocks|||||||||16,123|34,869|
|Decrease in debtors|||||||||72,908|63,022|
|(Decrease)/increase in creditors|||||||(127,629)|||64,564|
|**Net cash (used in)/provided by operating activities**|||||||(271,425)|||520,098|
|**Analysis in changes on net debt**
|**At**|**1 October**||||**Cash**|||**Other non- At 30 September**||
|||**2022**||||**flows**|||**cash changes**|**2023**|
||||**£**||||**£**||**£**|**£**|
|Cash at bank and in hand||688,353||||(332,119)
-||||356,234|
|Other loans within one year||(575,000)||||||-|-|(575,000)|
|**Total**||113,353||||(332,119)
-||||(218,766)|
Page 21
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023
## **ESSENTIAL CHRISTIAN**
## 1 **Accounting policies**
## **Charity information**
Essential Christian is a private company limited by guarantee incorporated in England and Wales. The registered office is 14 Horsted Square, Uckfield, East Sussex TN22 1QG.
## 1.1 **Basis of accounting**
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 2020) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Essential Christian meets the definition of a public benefit entity under FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## 1.2 **Going concern**
The trustees continue to look for ways to increase income, to do things differently and to reduce expenditure. After considering all the issues carefully, and with the financial support of grantmaking trusts and a corporate backer who has provided substantial cashflow assistance, the trustees believe that the charity can operate on a sound financial footing for the next 12 months. For this reason the accounts are prepared on a going concern basis.
The significant outflow of funds in the cash flow statement was because of transferring £355,000 of restricted funds to the new Hope Lebedyn charity. The core work, represented by unrestricted funds, showed a surplus for a second year.
## 1.3 **Consolidation**
The group financial statements combine the results of the company and its subsidiary undertakings, Daybreak Music Limited (dormant), Song Solutions Limited (a holding company for the administration of royalties from Copycare Pacific Pty Ltd) and Copycare Pacific Pty Ltd under the acquisition method. Further details of these subsidiaries is given in note 10.
Essential Christian, Song Solutions Ltd and Daybreak Music Ltd have reporting dates of 30 September. Copycare Pacific Pty Ltd has a reporting date of 30 June but produces figures to 30 September that are incorporated into the consolidated financial statements. A separate Statement of Financial Activities for the charity itself is not presented.
## 1.4 **Income**
Voluntary income and donations (including legacies) are accounted for once the charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. The income from fundraising is shown gross, with the associated costs included in fundraising costs. Where material assets are donated to the company for its use, these are capitalised at the estimated market value at the date of the gift and included under income. Assets given for distribution by the charity are received as income when distributed and stated in the accounts at the directors’ estimated market value at the time of receipt. Income is shown net of VAT and other sales taxes.
Page 22
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## **ESSENTIAL CHRISTIAN**
## 1 **Accounting policies (continued)**
- 1.5 **Expenditure**
Expenditure is accrued as soon as a liability is considered probable, discounted to present value for longer term liabilities. The majority of costs are directly attributable to specific activities. Staff costs are allocated on the basis of time spent by staff on each activity. Office costs, including rent of premises, are charged directly to the activity when incurred.
## 1.6 **Tangible fixed assets and depreciation**
Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Donated assets are included at fair value. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Motor vehicles – over 4 years Equipment – over 4 to 10 years Computer equipment – over 3 to 4 years
## 1.7 **Intangible fixed assets and amortisation**
Intangible assets acquired separately are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Such assets are defined as having finite useful lives and the costs are amortised on a straight line basis over their estimated useful economic lives on the following bases:
Website development – over 4 years Intellectual property – over 3 years Intangible assets are reviewed for impairment whenever there is an indication that the carrying value may be impaired.
1.8 **Fixed asset investments** Fixed asset investments in subsidiary undertakings are shown at cost less impairment because the fair value cannot be measured reliably.
- 1.9 **Stocks**
Stock is stated at the lower of cost and realisable value. Work in progress is recognised on 50% of the total cost of masters of recordings produced in the year.
## 1.10 **Debtors and prepayments**
Trade debtors and other receivables are included at the settlement amount due. Prepayments are valued at the amount prepaid.
## 1.11 **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit.
Page 23
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## **ESSENTIAL CHRISTIAN**
## 1 **Accounting policies (continued)**
- 1.12 **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
Creditors includes deferred income, which consist of income relating to events to be undertaken in the next year which have been invoiced and/or received before the year end.
- 1.13 **Financial instruments**
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
- 1.14 **Pension scheme arrangements** The pension costs charged represent the amount of the contributions payable in respect of the accounting period.
- 1.15 **Cost of generating funds** This comprises expenditure incurred in the manufacture of goods and provision of services for noncharitable trading purposes and costs attributable to receiving donations.
- 1.16 **Charitable activities expenditure**
- This comprises expenditure directly related to the objects of the group, including project management and support functions. Support costs are allocated principally on a basis of the proportion of time spent by employees.
- 1.17 **Governance costs**
This comprises expenditure to comply with statutory and legal requirements.
- 1.18 **Foreign exchange transactions** Transactions and balances arising from non-UK subsidiaries are recognised at the exchange rate prevailing at the year end.
- 1.19 **Operating lease commitments**
Charges under operating leases are incurred in the period to which they relate.
1.20 **Fund accounting** Unrestricted funds are expendable at the discretion of the directors in furtherance of the objects of the group.
Page 24
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
|**2023**
**2023**
**Unrestricted**
**Restricted**
**£**
**£**
2
**Investment income – unrestricted**
Bank interest: United Kingdom
983
-
Bank interest: Rest of the World
405
-
1,388
-
3
**Ministry Resources: Creation, Sales and Royalties – unrestricted**
Creation, Manufacture and Duplication of Media
1,418
-
Product Sales
165,119
-
Royalties
1,394,913
-
1,561,450
-
4
**Income from other sources – unrestricted**
Management charges from SHH
130,620
-
Management charges from Hope Lebedyn
6,737
-
137,357
-|**2023**
**Total**
**£**
983
405
1,388
1,418
165,119
1,394,913
1,561,450
130,620
6,737
137,357|**2022**
**Total**
**£**
1
25
26
6,010
144,070
1,442,751
1,592,831
120,553
-
120,553|
|---|---|---|
||||
## 5 **Expenditure**
|**Direct**
**charitable**
**expenditure**
**Support**
**costs**
**Note**
**£**
**£**
Raising funds
29,091
6,741
Grants and grantmaking
19
513,300
1,276
Conferences and Events
3,307,628
233,583
Ministry Resources
1,552,499
67,199
5,402,518
308,799|**Total**
**2023**
**£**
35,832
514,576
3,541,211
1,619,698
5,711,317|**Total**
**2022**
**£**
38,404
117,287
3,555,693
1,597,811|
|---|---|---|
|||5,309,195|
## 6 **Net income/(expenditure) for the year**
|This is stated after charging:
Staff costs (see note 7.1)
UK auditors’ remuneration:
– for audit services
– for non-audit services
Depreciation
Amortisation
Operating lease rentals – land and buildings|**2023**
**£**
1,189,465
14,500
6,621
38,330
9,028
72,051|**2022**
**£**
1,144,951
13,700
6,263
42,676
2,922
91,387|
|---|---|---|
Page 25
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
|7
**Employee information**
**Group**
7.1
**Staff costs**
**2023**
**£**
Wages and salaries
1,020,670
Social security costs
94,915
Employer’s contribution to defined contribution schemes
73,880
1,189,465
Benefits in kind
19,779
1,209,244
7.2
**Staff numbers**
**2023**
**Number**
The average monthly number of employees (on a total head count basis
excluding non-Executive Directors) during the year was made up as follows:
32.9
The average monthly number of employees (on a full time equivalent basis
excluding non-Executive Directors) during the year was made up as follows:
28.3|**Group**
**2022**
**£**
968,129
101,170
75,652
1,144,951
20,238
1,165,189
**2022**
**Number**
32.0
26.7|
|---|---|
One employee received emoluments (excluding employer pension costs) between an annual equivalent of £80,000 and £90,000 in the year (2022: one between £80,000 and £90,000); plus employer pension costs of £7,069 (2022: £6,930).
## 7.3 **Directors’ emoluments**
The following salaries were paid to the Executive Directors, as permitted by the Memorandum of Association:
|**Salary**
**Pension**
**£**
**£**
P Martin
-
-|**Benefits**
**NICs**
**in Kind**
**£**
**£**
-
-|**Total**
**Total**
**2023**
**2022**
**£**
**£**
-
7,328|
|---|---|---|
The number of directors to whom retirement benefits are accruing under defined contribution schemes during the year is nil (2022: 1). Key management personnel remuneration (including gross salary, employer’s National Insurance, benefits in kind and employer’s pensions contributions) totalled £99,457 (2022: £104,782).
The following amounts were paid to or for the services of the non-executive Directors, as permitted by the Memorandum of Association under contracts for services:
||**2023**|**2022**|
|---|---|---|
||**£**|**£**|
|O Amartey|250|-|
|T Bright|-|240|
|D Green|450|700|
|C Rogers|428|974|
Also during the year, total travel expenses of £1,043 (2022: £1,822) were reimbursed to 5 (2022: 7) directors. Directors’ indemnity insurance of £2,838 (2022: £2,838) was paid during the year.
Page 26
**ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 8a **Tangible fixed assets – GROUP**
|**Freehold**
**Property**
**Computer**
**Equipment**
**Fixtures**
**and**
**Fittings**
**Motor**
**Vehicles**
**Plant and**
**Machinery**
**£**
**£**
**£**
**£**
**£**
**Cost or valuation**
At 1 October 2022
2,170
186,895
458
25,200
132,696
Additions in the year
-
13,044
-
-
22,725
Disposals in the year
-
(21,470)
-
-
(1,241)
At 30 September 2023
2,170
178,469
458
25,200
154,180
**Depreciation**
At 1 October 2022
2,170
148,533
458
25,200
106,145
Charge for year
-
22,962
-
-
15,368
Released on disposal
-
(21,470)
-
-
(1,241)
At 30 September 2023
2,170
150,025
458
25,200
120,272
**Net book value**
At 30 September 2023
-
28,444
-
-
33,908
At 30 September 2022
-
38,362
-
-
26,551|**Total**
**2023**
**£**
347,419
35,769
(22,711)
360,477
282,506
38,330
(22,711)
298,125
62,352
64,913|
|---|---|
Page 27
**ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 8b **Tangible fixed assets – COMPANY**
|**Freehold**
**Property**
**Computer**
**Equipment**
**Fixtures**
**and**
**Fittings**
**Motor**
**Vehicles**
**Plant and**
**Machinery**
**£**
**£**
**£**
**£**
**£**
**Cost or valuation**
At 1 October 2022
-
183,792
-
25,200
133,776
Additions in the year
-
13,044
-
-
22,725
Disposals in the year
-
(21,470)
-
-
(1,241)
At 30 September 2023
-
175,366
-
25,200
155,260
**Depreciation**
At 1 October 2022
-
145,432
-
25,200
107,223
Charge for year
-
22,962
-
-
15,368
Released on disposal
-
(21,470)
-
-
(1,241)
At 30 September 2023
-
146,924
-
25,200
121,350
**Net book value**
At 30 September 2023
-
28,442
-
-
33,910
At 30 September 2022
-
38,360
-
-
26,553|**Total**
**2023**
**£**
342,768
35,769
(22,711)
355,826
277,855
38,330
(22,711)
293,474
62,352
64,913|
|---|---|
Page 28
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## **ESSENTIAL CHRISTIAN**
## 9 **Intangible fixed assets – GROUP AND COMPANY**
|**Intellectual**
**Website**
**Property**
**Costs**
**£**
**£**
**Cost or valuation**
At 1 October 2022
-
22,084
Additions in the year
12,500
13,813
Disposals in the year
-
-
At 30 September 2023
12,500
35,897
**Amortisation**
At 1 October 2022
-
2,922
Charge for year
1,736
7,292
Released on disposal
-
-
At 30 September 2023
1,736
10,214
**Net book value**
At 30 September 2023
10,764
25,683
At 30 September 2022
-
19,162|**Total**
**£**
22,084
26,313
-
48,397
2,922
9,028
-
11,950
36,447
19,162|
|---|---|
## 10 **Fixed asset investments – COMPANY**
|**2023**
**£**
**Shares in subsidiaries - Cost less impairment**
At 1 October 2022
1,128
Disposals
-
At 30 September 2023
1,128
Historical cost at 30 September 2023
1,128|**2022**
**£**
1,128
-
1,128
1,128|
|---|---|
Essential Christian owns 100% of the issued share capital of Daybreak Music Ltd (company number 01438805) and Song Solutions Ltd (company number 02714955), which are both companies registered in England and Wales at the same address as Essential Christian. Daybreak Music Ltd had net assets at 30 September 2023 of £1,000 and profit for the year then ended of £nil. Song Solutions Ltd had net assets at 30 September 2023 of £100 and profit for the year then ended of £nil.
Essential Christian also holds a 70% stake in Copycare Pacific Pty Limited, a company registered in Australia, by virtue of its 100% shareholding in its immediate parent company, Song Solutions Ltd. Copycare Pacific Pty Limited had net assets at 30 September 2023 of AUS$25,187 and profit for the year then ended of AUS$13,482.
Page 29
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 11 **Stocks – GROUP AND COMPANY**
|Goods for resale
Work in progress
12a**Debtors – GROUP**
Trade debtors
Other debtors including other taxation
Prepayments and accrued income
12b**Debtors – COMPANY**
Trade debtors
Other debtors including other taxation
Prepayments and accrued income
13a **Creditors**: Amounts falling due within one year**– GROUP**
Other loans
Trade creditors
Other creditors including taxation
Accruals and deferred income
13b **Creditors**: Amounts falling due within one year**– COMPANY**
Other loans
Trade creditors
Other creditors including taxation
Accruals and deferred income||
|---|---|
|||
The other loans are interest free and repayable on 30 days notice. Such notice is not to be given before 31 May 2024. They are secured via a fixed and floating charge on the assets of the company.
Page 30
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 14a **Unrestricted funds – GROUP**
|General funds - 2023
Designated funds - 2023
General funds - 2022|**Balance**
**Minority**
**B/F**
**interests**
**£**
**£**
(443,263)
1,328
-
-
(443,263)
1,328
(608,876)
(1,741)|**Balance**
**Income**
**Expenditure**
**Transfers**
**C/F**
**£**
**£**
**£**
**£**
4,997,579 (5,016,303)
-
(460,659)
100,000
-
-
100,000
5,097,579(5,016,303)
-
(360,659)
5,141,253(4,984,799)
10,900
(443,263)|
|---|---|---|
||(
(||
## 14b **Unrestricted funds – COMPANY**
|General funds – 2023
Designated funds – 2023
General funds - 2022|**Balance**
**B/F**
**£**
(455,581)
-
(455,581)
(617,131)|**Balance**
**Income**
**Expenditure**
**Transfers**
**C/F**
**£**
**£**
**£**
**£**
4,809,162 (4,823,460)
-
(469,879)
100,000
-
-
100,000
4,909,162(4,823,460)
-
(369,879)
4,883,624(4,732,974)
10,900
(455,581)|
|---|---|---|
||||
A donation received was designated for the development and growth of Song Solutions.
## 15 **Restricted funds – GROUP AND COMPANY**
|**Balance**
**B/F**
**£**
**2023**
SH Partnership Fund
-
SH North
91,237
Seed Fund
3,440
SH Youth offering appeal 2023
-
SH Children’s offering appeal 2023
-
SHH offerings fund
-
SHH offerings fund: Accessibility Fund
2,601
Hope Lebedyn
291,294
388,572|**Balance**
**Income**
**Expenditure**
**Transfers**
**C/F**
**£**
**£**
**£**
**£**
96,183
( 96,183)
-
-
-
( 91,237)
-
-
37,941
( 17,000)
-
24,381
592
-
-
592
1,318
-
-
1,318
6,784
( 6,784)
-
-
-
( 393)
-
2,208
192,123
(483,417)
-
-
334,941
(695,014)
-
28,499|
|---|---|
Page 31
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 15 **Restricted funds – GROUP AND COMPANY** (continued)
|**2022**
SH Partnership Fund
SH North
Seed Fund
SH Youth offering appeal 2023
SH Children’s offering appeal 2023
SH Youth offering appeal 2019
SH Children’s offering appeal 2019
SHH offerings fund
SHH offerings fund: Accessibility Fund
Hope Lebedyn|-
182,475
-
-
-
1,866
1,927
-
2,805
54,782
243,855|117,663
(117,663)
-
( 91,238)
15,940
( 12,500)
907
( 907)
1,301
( 1,301)
-
( 1,866)
-
( 1,927)
5,132
( 5,132)
-
( 204)
339,070
(91,658)
480,013
(324,396)
|-
-
-
-
-
-
-
-
-
(10,900)
10,900)|-
91,237
3,440
-
-
-
-
-
2,601
291,294
388,572|
|---|---|---|---|---|
## _**SH Partnership Fund**_
The Spring Harvest Partnership Fund comprises gifts made specifically in support of and for running the Spring Harvest event.
## _**SH North**_
This comprised a donation in 2020 to support Spring Harvest in the North.
## _**SH Youth and Children’s offering 2019 appeals**_
These funds were raised in the programmes at Spring Harvest 2019 and both were split equally between 24/7Prayer in its support of a church in the Middle East, and providing for Spring Harvest to be more accessible to people with additional needs or whose families could not afford to come without help. The latter segment was carried forward.
## _**SH Youth and Children’s offering 2023 appeals**_
The collections in these programmes were for the ‘Everyone In’ fund, which provides discounts and bursaries to help people on low incomes to attend Spring Harvest.
## _**SHH Offerings fund**_
These funds were given by Spring Harvest Holidays guests to be used to support projects in France, a bursary scheme to assist people who would not otherwise be able to attend, and seasonal children’s workers who were moving into ministry or training roles.
## _**SHH Offerings fund: Accessibility Fund**_
The allows for improved facilities for Spring Harvest Holidays guests with disabilities.
## _**Seed Fund**_
This was a 10% tithe of gifts to the Spring Harvest offering plus a specific donation to provide seed funding to individuals with a Christian vision to start local projects to restore, renew and serve their communities. In 2023 there was an additional focus on supporting children and young people.
## _**Hope Lebedyn**_
This comprises funds given in support of a mission centre and church in Lebedyn, Ukraine, as set out in the Report. Last year, a transfer was made from Hope Lebedyn to general funds in 2022 in respect of a management charge to cover Essential Christian’s staff time on work associated with this fund.
Page 32
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 16a **Analysis of net assets by fund – GROUP 2023**
|**Unrestricted**
**£**
Tangible fixed assets
62,352
Intangible fixed assets
36,447
Net current (liabilities)/assets
( 455,470)
Minority interests
(3,988)
(360,659)
**Analysis of net assets by fund – COMPANY 2023**
**Unrestricted**
**£**
Tangible fixed assets
62,352
Intangible fixed assets
36,447
Investments
1,128
Net current (liabilities)/assets
(469,806)
(369,879)
**Analysis of net assets by fund – GROUP 2022**
**Unrestricted**
**£**
Tangible fixed assets
64,913
Intangible fixed assets
19,162
Net current (liabilities)/assets
( 522,022)
Minority interests
(5,316)
(443,263)
**Analysis of net assets by fund – COMPANY 2022**
**Unrestricted**
**£**
Tangible fixed assets
64,913
Intangible fixed assets
19,162
Investments
1,128
Net current (liabilities)/assets
(540,784)
(455,581)|**Restricted**
**Total**
**£**
**£**
-
62,352
-
36,447
28,499
(426,971)
-
(3,988)
28,499
(332,160)
**Restricted**
**Total**
**£**
**£**
-
62,352
-
36,447
-
1,128
28,499
(441,307)
28,499
(341,380)
**Restricted**
**Total**
**£**
**£**
-
64,913
-
19,162
388,572
(133,450)
-
(5,316)
388,572
(54,691)
**Restricted**
**Total**
**£**
**£**
-
64,913
-
19,162
-
1,128
388,572
(152,212)
388,572
(67,009)|
|---|---|
## 16b **Analysis of net assets by fund – COMPANY 2023**
## 16c **Analysis of net assets by fund – GROUP 2022**
## 16d **Analysis of net assets by fund – COMPANY 2022**
## 17 **Constitution of the company and status**
The governing instrument of the company is its Memorandum and Articles of Association. The company is limited by guarantee, the liability of each member being limited to £1. At 30 September 2023 there were 7 members (2022: 8 members).
The company is registered as a company with number 06667924, registered with the Inland Revenue and is exempt from corporation tax on its charitable activities.
Page 33
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## **ESSENTIAL CHRISTIAN**
## 18 **Pension scheme arrangements**
The group makes contributions to personal pension plans held by employees. The pension cost charge represents the contributions paid by the group to the funds and amounted to £73,880 (2022: £75,652) for the year.
## 19 **Grants and grantmaking**
The following institutional and individual grants were made by the charitable company during the year:
|_Institutional grants_
Sumy Spiritual Revival Centre, Lebedyn
_(Hope Lebedyn)_
Hands of Hope
_(Hope Lebedyn)_
Bible Society
_(Hope Lebedyn)_
Sovtransavto
_(Hope Lebedyn)_
Hope Lebedyn CIO
_(Hope Lebedyn)_
Addlestone Baptist Free Church
_(Spring Harvest Seed Fund)_
St Mary's Wythall
_(Spring Harvest Seed Fund)_
Ainon Baptist Chapel
_(Spring Harvest Seed Fund)_
Selective Mutism Forest School
_(Spring Harvest Seed Fund)_
NxtMove Europe
_(Spring Harvest Seed Fund)_
Family Community Choir
_(Spring Harvest Seed Fund)_
Fishponds Baptist Church
_(Spring Harvest Seed Fund)_
Encounter: Worship Together
_(Spring Harvest Seed Fund)_
School Uniform and Swap Café
_(Spring Harvest Seed Fund)_
SAS Le Pas Opton
_(Spring Harvest Holidays)_
Total institutional grants
_Grants to individuals_
EC Hope Lebedyn local church team
_(Hope Lebedyn)_
Seed Fund grants total
_(Spring Harvest Seed Fund)_
Total of institutional and individual grants
Grantmaking costs
Total grants and grantmaking|**2023**
**£**
16,254
200
3,560
880
355,730
1,000
500
500
1,500
1,000
2,500
2,500
2,500
1,000
393
390,017
83,503
4,000
87,503
37,366
514,886|
|---|---|
The grants for Hope Lebedyn activities made to other institutions and to individuals were made before the remainder of the Hope Lebedyn funds, £355,730, were passed over to the new charity called by that name.
Page 34
## **ESSENTIAL CHRISTIAN**
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## 20 **Financial commitments**
The charitable company’s total future minimum lease payments under operating leases at 30 September 2023 were payable as set out below:
|Within one year
Within two to five years
More than five years
The operating lease charges for the year were:
Land and buildings
Hire of plant, machinery and fittings|**2023**
**£**
56,440
-
-
56,440
**2023**
**£**
68,451
3,600
72,051|**2022**
**£**
82,040
-
-
82,040
**2022**
**£**
87,087
4,300
91,387|
|---|---|---|
## 21 **Related party relationships and transactions**
ZipAddress Ltd and AFD Software Ltd are companies controlled by D Dorricott, a director of Essential Christian. During the year interest free loan advances of £350,000 (2022: 550,000) were received by Essential Christian from ZipAddress Limited. There was an opening balance of £575,000 (2022: £750,000). £nil (2022: £400,000) was converted to a gift from AFD during the year and £350,000 (2022: £325,000) was repaid, leaving a balance of £575,000 (2022: 575,000) at the year end. In addition a £200,000 donation was received from AFD Software Ltd (2022: £nil).
During the year £130,620 (2022: £120,553) of income relating to management services was received from Spring Harvest Holidays Ltd, a company registered in England and Wales and owned by ZipAddress Ltd and of which D Dorricott is a mutual director.
During the year £3,600 (2022: £5,400) of purchases were made from PCC of All Hallows Bromley by Bow, a charity registered in England and Wales of which Christopher Rogers, a director of Essential Christian, is a trustee.
During the year royalties of £3,883 (2022: £4,112) were paid to Elim Sound, which is a ministry of the Elim Foursquare Gospel Alliance, where Rev Olivia Amartey is Executive Director.
The total amount of donations received from directors during the year restricted for Spring Harvest was £nil (2022: £2,690).
The total amount of donations received from directors during the year restricted for Hope Lebedyn was £nil (2022: £200). £36,000 (2022: £nil) was received from ZipAddress Ltd as a grant towards Hope Lebedyn. Donations of £5,000 (2022: £15,000) were received from The Stuart Hine Trust which is a charity of which Phil Loose, CEO of Essential Christian, is a trustee.
During the year £21,280 (2022: £nil) of advertising and sales were made to Home for Good, of which Olivia Amartey is a director and Tania Bright is the CEO. Furthermore £31 (2022: £nil) of royalties were paid to Home for Good.
Page 35
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (continued)
## **ESSENTIAL CHRISTIAN**
## 22 **Contingent liability**
The lease for Unit 13 and 14 Horsted Square is due to expire in October 2024. There is a possible liability in respect of a dilapidations claim in excess of the routine maintenance and decoration required, given the alterations Essential Christian have made, however it is not practicable to identify the possible financial impact.
Page 36
SP,FThIG
HARVEST
Ministry
Report,-
SPRINGHARVEST.ORG
## **At the end of 2023, we want to celebrate Jesus and His work in our lives.**
Spring Harvest is the catalyst for so much ministry impact that it is hard to know where to start and what to include. So on behalf of the one thousand strong team and volunteers, the group organisers, the event planning group, the staff team and the Board, we just want to say thank you to Jesus as we get to serve Him every year.
There are a lot of numbers in this review, but this report is about people not numbers. It’s about lives restored and transformed as they are “Flipped” in the kingdom of God.
So find a favourite story from just a small number we list here – and then remember the part you had to play in seeing the great commission fulfilled, the church revitalised and communities transformed as a result of this year’s outstanding Spring Harvest festival.
Today, this story stood out to me…..
“ **I am Alastair and have Down’s Syndrome. I went to Count Everyone in with my dad every day. He thought it was as good as the evening meetings at Studio36.** We want to say a big big thank you to Janneke and her team because she is brilliant and the stories were wonderful. She even made a sign for jet propelled horses. We hope you are not worn out and were also blessed.”
Thank you for your prayers on behalf of this ministry, thank you to all who give financially and whose ministry of giving enables so much to be achieved in the ongoing history of the health of the church.
Everyone has a part to play. We’re grateful to all be in this together and give all the glory to God for all He does in us and through us.
Phil Loose Group CEO: Essential Christian
## **The Impact**
A new relationship with **Alpha** is blossoming and this year. **673**[ people ] attended Alpha sessions.
Inspired by the match funding promise the **offering** was an amazing **£229,000** and then matched! Praise the lord!
Spring Harvest, supporting the work of **Sports Ministry across the nation** provided an opportunity for guests to receive quality coaching from leading organisation Kick. At least **2**[ new ] academy’s are being launched as a result.
> Over **700**[ people ] _[(equating ] to more than £60,000 grants awarded)_ **were able to attend that otherwise couldn’t afford to come.**
Those **recovering from addiction** were able to meet and receive support and prayer ministry.
**573**[ children chose ] to stand up and **give their life to Jesus.**
**12[new community ] projects** were funded and are now up and running and blessing communities all over the country thanks to the Seed Fund.
**11%**[ of our adult ] guests were able to access **mental health support** through our daily seminars.
> Over **160 pastoral appointments** helping those who are dealing with significant challenges in their lives.
This year our worship and teaching was **broadcast live** into over **70[prisons]**[ with ] a potential reach of more than **63,000 prisoners**[ thanks to a collaboration with ] WayOutTV and Prison Chaplaincy UK.
## **The Heart**
There was a young girl who spent one of the worship sets crying and being prayed for by a group of friends and a leader. At the end of the set **she felt peace** . She had been abused as a child and her body carried physical scars from the abuse; **after she had been prayed for the scars had disappeared.**
Experienced Spring Harvest as a child, young person and adult. Have been a steward, on the kids team, youth team & tech team too. But SH2023 as a parent was a whole other level. **Thank you for your continued and faithful investment in young lives** from a tired but inspired parent!
One of the ladies who was watching SH Home the whole week was joining us from intensive care in hospital, and **while she was watching, she came back to Jesus.** A gentleman called Alistair also came back to Jesus while watching with his wife.
**My 8 year old asked Jesus if she could be part of His Kingdom forever.** Praising God! Thanks for all your work. Keep going.
Thank you soooo much! We had not been for 9 years and I was unsure what to expect, but boy was I blessed. I’m 53 and have been recently diagnosed with CPTSD. All the openness around trauma was so welcome. I’ve spent all my life trying to fit in, to feel accepted and loved but never totally achieved it. Years ago I had a picture during a prayer event, I was hiding under the table, well all these years later, as Tarn spoke about extending your table/welcome, **I looked Jesus in the eyes and joined him at the table. Life changing for sure. Thank you, thank you, thank you.**
My 14-year-old daughter **feels more secure in her faith** and is ready to take what she has discovered with her into them tricky school classroom moments.
My 8-year-old daughter has had an awesome week. She gave her life to Jesus. We go to church as a family. So I asked her what was different. She said **“Before, I knew about God, but this week I met him.”** She woke up on the morning after making a commitment to follow Jesus, and immediately was reading her Bible, instead of playing on her tablet.
“I don’t remember sitting with her before, but she remembered my name, that’s so lovely.”
**The Spring Harvest Seed Fund has had a transformative impact** on The Welcome Table project, a vital initiative meeting the physical need for food and fellowship. With the generous support from the Spring Harvest Seed Fund, we’ve hosted two heartwarming Welcome Table meals, fostering a flourishing sense of community.”
**This fund has sown the seeds of togetherness and belonging** , enabling The Welcome Table to continue its vital work in Tewkesbury.
To the Skegness youth team, thank you. My 14-year-old daughter loves Christian festivals but not church.
**After Spring Harvest she is saying she will try church and youth again.** Thank you!
I spent most of the service in tears **seeing children and adults fully engaged in worship, praying for others.** It was amazing! I shall be taking back so many new ideas and practices, but most importantly, I have felt afresh God’s heart and love for children. Thank you!
## **Beyond the Event**
Spring Harvest continues to resource and equip the church for action 365 days a year. ‘MY Spring Harvest’is reaching the lost and the least and contending for the next generation!