2020-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

REFRESH CHURCH TRUST

(A Company Limited by Guarantee)

CHARITY REGISTRATION NUMBER 1139476 COMPANY REGISTRATION NUMBER 07455600

Independent Examiners Ltd

Unit 2

The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

CONTENTS

Page 3	Legal and Administrative Information
Page 4 to 10	Trustees/Directors' Report
Page 11	Statement of Financial Activities
Page 12	Balance Sheet
Pages 13 to 21	Notes to the Financial Statements
Page 22	Independent Examiner's Report to the Directors

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REFRESH CHURCH TRUST

(A COMPANY LIMITED BY GUARANTEE)

LEGAL AND ADMINISTRATIVE INFORMATION

OTHER NAMES Molesey Community Church Trust (Old Name) CHARITY REGISTRATION NUMBER 1139476 COMPANY REGISTRATION NUMBER 07455600 DATE OF INCORPORATION 30th November 2010 START OF FINANCIAL YEAR 1st January 2020 END OF FINANCIAL YEAR 31st December 2020 TRUSTEES AT 31ST DECEMBER 2020 Mr. A. Kelly (Chair) (ALSO THE DIRECTORS UNDER Mrs. J. White (resigned March 2020) COMPANY LAW) Mrs. J. Gibson (Treasurer) Mr. I. Hood Mr. T. Smith Ms. M. Meade Mr R. Roper (appointed March 2020)

The existing Trustees appoint any new Trustees following the provisions laid out in the Charity's governing instrument.

GOVERNING INSTRUMENT

Memorandum and Articles Incorporated on 30th November 2010. As amended by Certificate of Incorporation on Change of Name Dated 10th November 2014.

OBJECTS

a) To advance the Christian religion in accordance with the statement of beliefs appearing in the schedule hereto and in particular in the county of Surrey, the United Kingdom or the World. b) To relieve persons who are in conditions of need or hardship and promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of Surrey, the United Kingdom or the World as the Trustees from time to time may think fit. c) To provide or assist in the provision of facilities in the interest of social welfare for recreation and leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

CORRESPONDENCE ADDRESS

PRIMARY BANKERS

129 Walton Road East Molesey Surrey KT8 0DT Lloyds Bank Plc 83 High Street Walton on Thames Surrey KT12 1DU

PROFESSIONAL ADVISORS

INDEPENDENT EXAMINER

SportsForce International Limited 1 Merton Way West Molesey Surrey KT8 1PG Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF

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REFRESH CHURCH TRUST

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS FOR THE YEAR ENDED 31ST DECEMBER 2020

Whilst the Covid-19 pandemic forced the closure of Refresh Church Trust’s building from 23rd March to 1st September and again in December, Refresh Church itself remained active and committed to bringing the tangible hope of Jesus to its community both in person and through extensive use of digital technology during a time when many people were questioning whether God really exists.

More than ever, in the uncertainty and pain wrought upon the population by the pandemic, Refresh Church Trust’s strapline ‘Finding life in Jesus’ epitomises the very essence of its being and reflects the heart of its desire to bring Jesus’ love, joy and freedom to all those who don’t yet know Him, transforming lives, healing brokenness and restoring hope.

Refresh Church Trust’s values embody its distinctive character of building strong, caring relationships both within and outside the church, of generosity to all, and of inclusivity: everyone belongs and is valued equally, whatever their faith or circumstances. The Bible is the bedrock on which Refresh Church Trust’s values and actions are based and every facet of its activity is underpinned by prayer.

2020 has been a year where both individually and corporately, Refresh Church Trust has continued to build connections with a wider section of the community, whilst living out its core values of love, generosity and inclusivity.

History, objectives and activities of the Trust

Molesey Community Church was started in 1986 and became a Registered Charity on 29th November 1995: Molesey Community Church Trust (MCCT). MCCT became an incorporated charity on 30th November 2010 (Reg No. 7455600 Charity Number 1139476) and on 10th November 2014 changed its name to Refresh Church Trust (RCT). The change of name harmonised the Church’s identity with the Refresh Centre – RCT’s spacious, versatile church and community meeting facility located in East Molesey’s main shopping street – presenting one ‘brand’ that connected the Centre to the Church.

RCT is linked to the Pioneer national network of churches and supports a number of Pioneer-related initiatives. It is also a member of the Evangelical Alliance.

The objectives of the Trust are to advance the Christian religion in accordance with the Statement of Beliefs: to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby; and to undertake and fulfil such other charitable activities and purposes for the benefit of the community, particularly in the County of Surrey and at the discretion of the Trustees elsewhere in the United Kingdom or the World.

Management and governance arrangements

The Articles of Association provides for a minimum of three with no maximum number of Trustees. New Trustees are appointed following a consultation between Trustees and church leaders. In the first instance, Trustees discuss and nominate a number of suitable appointments. Subsequently, candidates are approached to determine if they wish to take on the responsibility of Trustee. If a positive response is received then ratification of the appointment is made at the next Trustees meeting. A new Trustee receives copies of the previous year’s annual report and a copy of the Charity Commissions leaflet advising the obligations of a Trustee. During their tenure, Trustees have access to guidance and training sessions from Trust Advice (formerly known as Advice For the Voluntary Sector), to which RCT subscribes.

The Trustees confirm that they have complied with their duty to have due regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.

Procedures and policies

Normally, the Trustees meet four times per year to consider financial considerations of the Trust, staffing procedures and arrangements, property requirements and children and youth arrangements falling within the objectives of the Trust.

In 2020 the Trustees met formally four times via Zoom. Minutes of the formal meetings are kept on record. In addition, a number of administrative actions have been considered during informal meetings and circulated by electronic exchange.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

Achievements and performance of the Trust

Whilst many of RCT’s regular activities were curtailed by government restrictions imposed during the Covid-19 pandemic, RCT remained active Locally, Nationally and Internationally, within the permitted guidelines.

Local activities – pre-lockdown

Until 23rd March, RCT held weekly Sunday meetings in the Refresh Centre, with attendance averaging 45 – 65 adults and 6 – 10 children (less than 16 years of age). The main purpose of these meetings was to provide opportunities for worship, teaching, prayer and fellowship. There were special activity-based groups for children providing games, crafts and bible teaching for all 3–10-year-olds, with 4 or more children involved each week. In February, a Dedication service was held for two of the youngest members of the church, attended by their extended families and RCT members.

A number of Church groups were run on a twice-monthly basis in the Refresh Centre and at individuals’ homes for bible study, teaching, support and prayer, with approximately 60% of regular RCT attendees participating. Monthly prophecy and worship evenings also were held for RCT and other Molesey church members in the Refresh Centre, as were ad hoc Sunday Sanctuary sessions for people to relax together in God’s presence as they read, did a craft or caught up with work whilst listening to a talk.

In addition, for the wider community , developmental courses, inspired art and creative expression sessions took place in the Refresh Centre.

Refresh Centre usage in 2020 was significantly reduced due to the pandemic. The Centre was closed for six of the twelve months, with minimal usage in the permitted period between the two lockdowns. Despite this, the Centre hosted approximately 1600 visits during the year.

Of the 380 or so hours booked for usage, the split was roughly 30% external hirers and 70% RCT usage – a slight shift in balance from 2019 when the split was 20% external hirers. Footfall ratios mirrored usage hours, with external hires accounting for approximately 30% of footfall and RCT internal and community events for the balance of 70%. In addition to the booked hours, when permitted, the Refresh Centre was used on an ad hoc basis by church members, for which there are no recorded statistics.

Regarding external hirers, RCT supports bookings made by not-for-profit organisations offering community services in line with RCT’s heart and mission, by either waiving the booking fee or charging a minimal sum to cover costs. Examples include Molesey Clothing Exchange , a community clothes swap facility enabling people to exchange items of clothing on a one-for-one basis for a minimal door donation which is given to local charities; and Elevate Life , a specialised youth group for young people with a range of anxiety, stress and mental health issues. The group provides gentle and supportive coaching to help manage anxiety, nurture talents, and build friendships and confidence. It also helps them engage effectively with adults.

RCT hosted several activities in the Refresh Centre during the first quarter of 2020, all of which were offered to the community free of charge:

• Lunches for the homeless : a new, weekly initiative offering lunches and social interaction on a drop-in basis for homeless people. An average of 3-4 people came each week.

• Community Café : a child-friendly café open one morning a week with free refreshments for anyone in the community to drop in, chat and make new friends. Approximately 12 families visited over the three-month period.

• Boomerang Bags : an initiative that brings together 6 or more volunteers on a weekly basis to upcycle old fabric from local donors to create tote bags to distribute to local shops and help eliminate the use of plastic ones. The sewing sessions have created a community in which like-minded people are gathering and forming friendships.

• Inspired Art : evenings when both church and community come together to paint, chat and encourage each other. In non-pandemic times, copies of the paintings are used at a variety of RCT and Community events throughout the year to speak blessing and encouragement to people in Molesey and beyond. Two art evenings were held during 2020 with 8-16 people attending each session. Roughly half of these were Refresh and half were non-Refresh people.

• Alpha Course : A ten-week course enabling people to explore the Christian faith was run from January to March with 6 people attending.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

Local activities – during lockdown

From 23rd March, many activities moved online , including:

• Sunday meetings : Initially, the Sunday meeting talks and worship were pre-recorded and uploaded to YouTube. From July, the meetings were streamed live on YouTube, with recordings available for replay afterwards. On average, the live streamings attracted 30 views, with people tuning in from multiple locations across the UK and overseas. With some households having two or more people viewing on the same device, it is reasonable to assume a live viewing audience of 40-50 unique viewers. The number of views rose to an average of 130 once the recording was available for replay, although it is not clear how many of these are unique views versus repeat visits.

• Kid’s church : Post lockdown, Kid’s church moved online with leaders and children connecting via Zoom. Meetings were held twice a month with the children participating in activities for which materials had been delivered to their homes. On average, 6-12 children participated each time. Materials were delivered to their homes on the intervening weeks also, when there were no Zoom sessions.

• Mid-week Church groups : To help prevent social isolation during the first lockdown, 14 weekly, 40-minute, Zoom groups were established across different evenings with up to 5 people in each, covering almost 100% of church members. The purpose of the groups was to help everyone stay connected despite the imposed social isolation and to pray, encourage and support each other through the uncertain time. From the autumn, when it was possible to meet in person, socially distanced, six different groups were established, each focussing on a different topic ranging from prayer, bible study and mission to marriage, healing and God in business. Some groups met in person; others preferred to meet online. About 55% of church members participated in a group.

• Art from the Heart evenings : The transition from in-person Inspired Art to online Art from the Heart evenings was successful with an average of 12 people attending each Zoom session. Approximately 30% of participants were from Refresh and 70% from the community, representing a significant increase in nonRefresh participants compared with the 50/50 ratio of the in-person sessions.

Other local community activities included:

• Volunteering : Several RCT members volunteered their time to pack and deliver food bank parcels and/or prescriptions to people’s homes. Some established WhatsApp groups for their neighbours to help people stay in touch and provide support when needed; others undertook shopping for those unable to book online slots or visit shops; and others provided telephone support to those living alone.

• CAP Money Course : a free money-management course developed by debt counselling charity Christians Against Poverty, which two RCT members are accredited to run. The course teaches people budgeting skills and a simple, cash-based system that is proven to work. It helps people gain more control of their finances, so they can save, give and prevent debt. During 2020 RCT partnered with Walton Charity (provided funding), Spurgeons Children Centre, Home Start and a local primary school to run a CAP course on the school site with crèche and breakfast provided. Eight people attended the first session. Unfortunately, the remaining two sessions were cancelled due to school closure/lockdown in March. Those in urgent need were offered one-toone support and all attendees had the course booklet which provided signposting to additional help. RCT prepared to run the course again in the autumn but again this had to be cancelled due to increasing Covid-19 restrictions.

• Christmas Lunch on Jesus : In December, RCT partnered once again with Doxa Deo church in Surbiton and with Walton Baptist church, raising over £2,700 and providing 60+ volunteers for this seasonal initiative to deliver quality food hampers to families in need. The hampers contain every ingredient needed to create a full Christmas lunch for 6-8 people, plus cooking instructions. This year, RCT helped pack 1000 hampers (up from 650 in 2019), 90 of which were delivered by RCT to homes in Elmbridge that had been referred by Spurgeons Children Centre, Home Start (local charities) and five local primary schools.

• Molesey Churches Night Shelter : Due to Covid-19, it was not possible for local churches to provide sleeping accommodation for homeless people. Instead, the local council provided 12 individual Bunkabins (pods) that were managed by an agency specialising in housing the homeless. RCT members, along with other local churches, provided clothing, toiletries, kitchen items, packed lunches and dinners for the users.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

In addition to church-sponsored activities , and in full compliance with Covid-19 regulations, RCT members engaged individually with the community in a variety of ways including providing professional counselling services, coordinating Neighbourhood Watch activities and, until lockdown in March, volunteering for Molesey Care – a local charity providing transport for individuals requiring help in getting to medical appointments, carrying shopping and other needs.

Various sporting activities were arranged and supported by RCT in full compliance with Covid-19 regulations, with the aim of reaching out to the community. These activities were conducted according to prescribed social distancing guidelines and supported through the work of SportsForce International Limited (SFI):

• During 2020, RCT continued to co-ordinate Walking Football sessions at Xcel Leisure centre. The number of participants decreased significantly throughout the year due to Covid-19 and contact was maintained by Zoom instead. An Xcel team took part in the Surrey County FA Walking Football League for which RCT provided management time to organise. This was frozen in March 2020 and not restarted before the end of the year. Contact was maintained with team leaders throughout the down time.

• As an adjunct to Walking Football and in conjunction with Fulham Football Club, RCT continued to run Sporting Memories , a weekly programme of re-living sporting highlights and memories to stimulate emotions and memory cells for those aged 65 and over, followed by an hour of walking football to raise the heart rate and improve activity levels of participants. These sessions were put on hold from March 2020 and not restarted before the end of the year.

• Three golf games were organised with competitions taking place in August, October and December. A 3-day golf tour in Devon was postponed to 2021.

• During the year, RCT continued to run ‘ Fit Lives ’ at the local council Leisure Centre when it was permitted to be open to users. Fit Lives is a chaplaincy project enabling RCT to provide a listening ear/befriending service to the Centre users and staff. RCT co-ordinates a team of 12 members who attend the leisure centre regularly throughout the week to provide this service.

• A low-impact aerobic dance class for seniors, called Moves Lite , was held locally on two mornings a week, with twice-monthly coffee mornings organised in the Refresh Centre after the classes to enable participants to socialise and develop friendships. From 23rd March, these classes moved online twice or three times a week on Zoom at different stages of the lockdown.

• A quiz night attracting between 80-100 people was held for Walking Footballers and Moves Lite ladies. In addition, weekly sports quizzes , football skills sessions and chats were held on Zoom to help people keep in touch and feel supported through lockdown. A total of 192 Zoom sessions were hosted during 2020.

Alongside RCT-organised sports activities , and in full compliance with Covid-19 regulations, church members were encouraged to participate in and support local running, cycling and other events and to use their gym membership and other fitness activities to help build supportive community relationships.

National Activities

RCT has been involved in several national initiatives in 2020:

• Financial support has been given to the multi-faceted work and ministry of the Pioneer Trust.

• Financial support has been given to the Fusion initiative, which works with students to equip them for effective mission within universities and colleges.

• RCT’s experience has been used to develop and support other Christian organisations in sports ministry including Christian Vision for Men, Ambassadors Football, Sports Chaplaincy UK and others. This action will be ongoing with reviews taking place on an annual basis.

• A walking football element was organised for Ambassadors Football charity as part of its London Churches Football Tournament, but postponed until 2021.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

International Activities

The Gambia : During 2020, RCT continued its support for a mission worker in the Gambia. The individual is well known to RCT, having completed a year’s training programme with the church several years ago, since when she and the church have maintained close links throughout her subsequent training and preparation to become a missionary. Whilst the individual receives practical and safeguarding covering from the Reach Across organisation (a UK-based charity specialising in working among unreached people groups), her pastoral care and well-being are overseen by RCT through regular video calls and other forms of communication. In addition, RCT contributes to her financial needs.

Africa and other developing countries: for several years, RCT has supported the work of Links International, a Christian charity committed to changing lives and transforming communities by helping the world’s poor help themselves out of poverty. Its efforts focus on training people to help themselves and where necessary equipping them with the resources to make the most of their training. Projects range from healthcare and sanitation training to micro-enterprise initiatives. RCT continued to provide financial support in 2020.

Management Achievements

Refresh Church is led by Judith Kelly, supported by three others. This Core Team has management responsibility for the church activities.

The Covid-19 pandemic required the team to reassess rapidly its priorities and put in place appropriate measures to ensure the physical, emotional and spiritual well-being of its members, whilst also enabling RCT to continue meeting and working safely within the government-imposed constraints and provide support to the wider community.

Specifically, the team:

• Closed immediately the Refresh Centre to all internal and external meetings and arranged a deep-clean of the premises

• Within the first week of lockdown, set up 14 Zoom groups with online hosts for RCT members to link into throughout the week to pray, share their concerns, encourage and support each other

• Moved its in-person Sunday meetings to pre-recorded, and subsequently livestreamed, online meetings on YouTube, without missing a Sunday

• Launched Kid’s Church online

• Established a Relief Fund to help support those who suffer increased financial pressure due to job losses, shortfalls from furloughing, or health setbacks

• · Ensured its staff was able to work safely and productively from home

• Communicated the changes and government guidelines to all members

• Facilitated a full risk assessment and user guidelines for the re-opening of the Refresh Centre to internal and outsider hirers, once restrictions eased

• Encouraged its members to support their local and wider community through volunteering activities and neighbourly support

In consultation with the Trustees, the team decided not to furlough any staff as finances were strong and it became clear very quickly that the staff were needed to help resource and manage RCT’s increased online presence and the additional administration burden posed by the requirements to conform to government requirements.

Despite the enforced changes wrought by the pandemic, the Core Team continued to ensure RCT’s vision and values underpinned all decisions relating to how church funds and other resources were deployed. In this regard, the Core Team administered financial gifts from the Relief Fund to individuals both within and outside of RCT, to help alleviate hardship caused by the pandemic. Also, during the autumn of 2020, the Core Team put in place a series of teaching sessions to help equip RCT members to share their stories and the hope they have in Jesus when opportunities arise due to greater spiritual openness resulting from the experiences of Covid-19.

The Core Team also invested in enhancing its social media presence by recruiting two young freelancers part-time to increase the flow and pace of information presented. In addition, it helped fund a young person to attend DNA, a oneyear Christian discipleship and leadership training programme. The young person has been instrumental in engaging RCT’s children and young people in online church activities during the last quarter of 2020.

In addition to the practical aspects of church life, the Core Team is responsible for the spiritual and emotional wellbeing of its members. In support of this, throughout 2020 the Team provided a programme of solid, scripture-based teaching at Sunday meetings for both adults and children, and a broad variety of mid-week adult small-group sessions for further learning, fellowship and mutual support. The Team also provided additional one-on-one care and support for both newcomers and long-time members alike who were facing challenging life circumstances.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

Financial review, investment policy and reserves

During 2020, Covid-19 did not have any significant impact on RCT’s financial health, although it did curtail some of RCT’s planned community activities. Throughout the year, RCT was able to continue to support staff, volunteers and beneficiaries of its programmes.

Within a few days of the March lockdown, RCT earmarked £15,000 of its reserves for a Relief Fund and appealed to RCT members for donations into the fund. The appeal generated an additional £8,200 of contributions, including Gift Aid, of which almost £5,000 was disbursed during the year.

It is extremely encouraging to note that the commitment of RCT core members to the vision meant that the regular financial giving and Gift Aid receipts increased in 2020 compared with 2019.

Regular expenditure in 2020 remained at the same levels as 2019, at around £131,000. As giving was in excess of expenditure and because RCT’s high street premises entitled it to some local government Covid-19 grants, RCT reported a total financial surplus of approximately £42,000 from its regular activities in the year.

RCT’s financial control systems and processes are strong, enabling RCT to continue to keep costs tightly under control. Total reserves at the end of 2020 stood at £201,342 plus a further £8,768 in the Relief Fund. Given RCT’s projected budget for 2021 implies an average quarterly expenditure of £40,000, the Trustees are satisfied that the goal of retaining a rolling reserve of three months’ expenditure will be met. In addition, expenditure is likely to be below budget in the first half of the forthcoming year, due to the impact of the ongoing lockdown.

Reserves Policy

A reserve fund is needed by the Trust to ensure all legal obligations are met, should there be a need to wind up the Trust. The reserve fund should be sufficient to enable one month’s severance of employment notice to be given to employees.

At the beginning of each month, the Treasurer ensures adequate funds are available for this purpose. If there is any deficiency, an extraordinary meeting of Trustees and church leadership will take place within 5 days to resolve the anomaly.

Staffing

During 2020 the staffing levels were:

1 Part-time Church Coordinator

1 Part-time Core Team member and Worship Leader

1 Part-time Refresh Centre and Mission Coordinator

Voluntary work was also undertaken from time to time to assist the operations of the Refresh Centre.

Sports Consultant

The employment of SportsForce International (SFI) Limited is reviewed annually covering the period 1st April to 31st March. The Trustees intend to ask SFI to continue undertaking work in respect of supporting and advising on sporting activities for the Trust in the following year. The expansion of this work to meet a National need will also continue to be supported.

Future plans

In 2020, the Covid-19 pandemic drove RCT to use digital technologies more widely and achieve a stronger online presence – YouTube, Facebook, Instagram – making RCT even more accessible to the outside community. RCT will continue to invest in and deploy technology to enhance its appeal and accessibility to both the younger and wider online communities.

Given these changes and the benefits they offer, RCT believes it must use them to bounce forwards into a new era of mission and connectedness and not backwards into pre-Covid-19 practices. Therefore, in early 2021, to prepare for the lifting of the pandemic restrictions, RCT will embark on a programme of re-setting, re-shaping and refreshing its offering and leadership to ensure it is equipped in the best way possible to take RCT into the future.

Changing the demographic profile of the church will continue to be a priority in 2021. As part of the demographic change, RCT will seek to increase its number of Core Team members and equip and give more responsibility to up-andcoming future leaders.

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REFRESH CHURCH TRUST

(A COMPANY LIMITED BY GUARANTEE)

REPORT OF THE TRUSTEES/DIRECTORS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

In addition, to support its forward planning and ensure the long-term viability of the charity, RCT will seek to develop the skills of a number of its people to help create a succession plan for both the Trustees and Core Team.

Statement of Directors' Responsibilities:

The Charities Act and the Companies Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the end of the financial year and of the surplus or deficit of the Charity. In preparing those financial statements the Board is required to:-

• a) select suitable accounting policies and then apply them consistently;

• b) make judgements and estimates that are reasonable and prudent;

• c) prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the Charity will continue in operation;

• d) state whether applicable accounting standards and statements of recommended practice have been followed subject to any material departures disclosed and explained in the financial statements.

The Directors are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and which are sufficient to show and explain the Charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Directors are also responsible for the contents of the Directors' report, and the responsibility of the independent examiner in relation to the Directors' report is limited to examining the report and ensuring that on the face of the report there are no inconsistencies with the figures disclosed in the financial statements.

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

I approve the attached statement of financial activities and balance sheet for the year ended 31st December 2020 and confirm that I have made available all information necessary for its preparation.

Approved by the Directors on the 28th August 2021

Signed on their behalf by Director:

Printed Name: Mr. A. Kelly

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

Notes INCOME FROM: Donations & Legacies 3a Other Trading Activities 3b Investments 3c Charitable Activities 3d Other 3e TOTAL INCOME EXPENDITURE ON: Charitable Activities 4a Raising Funds 4b Other Costs 4c TOTAL EXPENDITURE NET INCOME/(EXPENDITURE) Transfer Between Funds 6 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Opening Balance Adjustment 6 Prior Year Adjustment 1,17 Total Funds Brought Forward (as adjusted) TOTAL FUNDS CARRIED FORWARD

Restated Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2020 2019 £ £ £ £ £ 152,848 - 18,103 170,951 205,049 1,568 - - 1,568 3,068 556 - - 556 76 60 - - 60 1,414 - - - - 1,947 155,032 - 18,103 173,135 211,554 108,848 - 19,840 128,688 260,764 - - - - 2,405 2,441 - - 2,441 2,480 111,289 - 19,840 131,129 265,649 43,743 - (1,737) 42,006 (54,095) (9,208) - 9,208 - - 34,535 - 7,471 42,006 (54,095) 1,680 - (1,680) - - - - - - 7,752 163,732 - 4,282 168,014 214,357 199,947 - 10,073 210,020 168,014

Movements on all reserves and all recognised gains and losses are shown above. All of the Charity's operations are classed as continuing.

The notes on pages 13 to 21 form part of these financial statements.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

BALANCE SHEET

AS AT 31ST DECEMBER 2020

Note Fixed Assets Tangible Assets 2 Current Assets Debtors & Prepayments 8 Cash at Bank and in Hand 7 Total Current Assets Creditors:due within one year 9 NET CURRENT ASSETS TOTAL ASSETSless current liabilities NET ASSETS Funds of the Charity General Funds Designated Fund 5 Restricted Funds 6	Restated Unrestricted Restricted 31-Dec-20 31-Dec-19 Funds Funds Total Total £ £ £ £ - - - - 44,054 4,499 48,553 44,005 157,546 5,574 163,120 125,329 201,600 10,073 211,673 169,334 1,653 - 1,653 1,320 199,947 10,073 210,020 168,014 199,947 10,073 210,020 168,014 199,947 10,073 210,020 168,014 199,947 - 199,947 163,732 - - - - - 10,073 10,073 4,282 199,947 10,073 210,020 168,014

Directors' Responsibilities:

The charitable company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Directors consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 22.

The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

Approved by the Directors on the 28th August 2021

Signed on their behalf by Director:

Printed Name: Mr. A. Kelly

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of Preparation & Assessment of Going Concern

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - Charities SORP (FRS102)) and incorporating update bulletin 1, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Companies Act 2006.

The functional currency of the Charity is sterling (£).

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

Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the Charity's operation and in order to comply with the requirements of the SORP.

The Charity has opted to prepare its accounts using natural categories.

Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period

Material prior period errors and changes to previous accounts

A conservative accrual in gift aid tax reclaim income put in last years' accounts by the independent examiners has been shown to be unnecessary and has been written back as a prior period adjustment. The effect on overall reserves is as follows:

Reserves as originally stated Prior period adjustment Reserves as restated	31-Dec-19 160,262 7,752 168,014

There have been no other changes to the previous financial year accounts.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The Trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

Income

Recognition of Income

These are included in the Statement of Financial Activities (SoFA) when:

• the Charity becomes entitled to the income;

• it is more likely than not that the Trustees will receive the resources; and

• the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and Donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

Tax Reclaims on Donations and Gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Gifts in Kind

Gifts in kind for use by the Charity are included in the SoFA as income from donations when receivable.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

Legacies

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the Charity or have been met.

Government Grants

The Charity has received government grants relating to the job retention scheme in the reporting period.

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the Charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Donated Services and Facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the Charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Volunteer Help

The value of any voluntary help received is not included in the accounts but is described in the Directors' annual report.

Income from interest, royalties and dividends

This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Expenditure and liabilities

Liability Recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Governance and Support Costs

Support costs represent the cost of central functions, for example governance costs, payroll administration, information technology. Governance costs are those support costs which relate to public accountability of the Charity and its compliance with regulation and good practice.

Employee benefits

Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

Redundancy cost

The Charity made no redundancy payments during the reporting period.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

Deferred income

No material item of deferred income has been included in the accounts.

Creditors

The Charity has creditors which are measured at settlement amounts less any trade discounts.

Legal status of the Charity

The Charity is a company limited by guarantee and has no share capital. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

Fixed Tangible Assets

Tangible fixed assets for use by the Charity, these are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost or, if gifted, at the value to the Charity on receipt.

Depreciation Expenses

Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied per annum are as follows:

Equipment

25% - Reducing Balance Basis

2. TANGIBLE FIXED ASSETS

Cost 01-Jan-20 Transfers Cost at 31-Dec-20 Depreciation 01-Jan-20 Charge Depreciation at 31-Dec-20 Net Book Value 31-Dec-20 Net Book Value 31-Dec-19	General First Refresh in 2020 Equipment Fruits the Park Total £ £ £ £ 1,727 3,415 406 5,548 - - - - 1,727 3,415 406 5,548 1,727 3,415 406 5,548 - - - - 1,727 3,415 406 5,548 - - - - - - - -

The annual commitments under non-cancelling operating leases, capital commitments, contingent liabilities are as follows:

31st December 2020 : None

31st December 2019 : None

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

3. INCOME

Note a) Donations & Legacies Gifts & Donations 6 Gift Aid Tax Recovered 6 Grants 6 b) Trading Activities Letting Income c) Investments Interest Interest on deposit account (prior year/s) d) Charitable Activities Conference Income e) Other Income Sundry Income	Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2020 2019 £ £ £ £ £ 116,540 - 14,696 131,236 171,497 24,308 - 2,597 26,905 28,502 12,000 - 810 12,810 5,050 152,848 - 18,103 170,951 205,049 1,568 - - 1,568 3,068 1,568 - - 1,568 3,068 99 - - 99 76 457 - - 457 - 556 - - 556 76 60 - - 60 1,414 60 - - 60 1,414 - - - - 1,947 - - - - 1,947

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REFRESH CHURCH TRUST

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

4. EXPENDITURE ON:

Note a) Charitable Activities Activities & Events Costs 6 Books & Publications Caretakers Costs Catering Costs Conference Costs Equipment Costs Gifts & Grants 6 Gifts to Organisations Insurance Costs Mission Costs Office Costs Payroll Costs Rent & Rates Repairs & Maintenance Salaries & Wages 6, 10 Speakers Gifts Sports Ministry 6 Sundry Expenses Support ReachAcross Support Links International Support of Pioneer Training Costs Travel & Subsistence Utility Costs Website Costs Youth & Children's Work b) Raising Funds Fees for Services c) Other Costs Governance Bank Charges Independent Examiners Fees 9* Legal & Professional Fees

Unrestricted Designated Restricted TOTAL TOTAL Funds Funds Funds 2020 2019 £ £ £ £ £ 3,663 - 92 3,755 3,533 355 - - 355 866 1,344 - - 1,344 1,560 265 - - 265 1,740 - - - - 2,138 676 - - 676 1,585 1,041 - 2,023 3,064 10,288 2,788 - - 2,788 975 1,779 - - 1,779 2,257 9,430 - - 9,430 - 983 - - 983 620 502 - - 502 473 34,612 - - 34,612 34,635 1,330 - - 1,330 134,919 33,703 - 550 34,253 35,475 4,646 - - 4,646 4,690 - - 17,175 17,175 17,700 14 - - 14 183 2,400 - 2,400 - 900 - - 900 900 2,200 - - 2,200 1,800 2,962 - - 2,962 544 - - - - 591 2,859 - - 2,859 2,816 213 - - 213 126 183 - - 183 350 108,848 - 19,840 128,688 260,764 - - - - 2,405 - - - - 2,405 220 - - 220 144 1,320 - - 1,320 1,320 901 - - 901 1,016 2,441 - - 2,441 2,480

• 2019 Repairs and Maintenance represents expenditure on a major refurbishment project undertaken in 2019 but it was decided not to capitalise any of this work.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

5. DESIGNATED FUNDS

The Charity held no designated funds during this or the previous financial period.

6. RESTRICTED FUNDS

CURRENT FINANCIAL YEAR

CAP	Balance 01-Jan-20 £ -	Opening bal adjustment £ -	Transfer Balance Income Expenditure Between Funds 31-Dec-20 £ £ £ £ 810 (642) - 168
First Fruits	583	-	- - (481) 102
Walking Football (formerly NEET	2,180	(2,180)	- - - -
Football) Fund
Relief Fund	2,167		8,218 (2,023) 316 8,678
Sports Ministry	(148)		9,075 (17,175) 9,373 1,125
Uganda Support	(500)	500	- - - -
	4,282	(1,680)	18,103 (19,840) 9,208 10,073
The opening balance adjustments represent reimbursement Walking Football (formerly NEET Football) Year end £			of monies paid out of general funds in earlier years for: Purpose
	31-Dec-17 31-Dec-18 31-Dec-18	(432) (1,800) 52	Admin work re Walking Football project Walking Football Project Top up from general funds
		(2,180)
Uganda Support	31-Dec-18	500	Gift towards Uganda flight
TOTAL		(1,680)

The transfers between funds represent:

First Fruits Relief Fund Sports Ministry TOTAL	£ Purpose (481) Correction of error re: depreciation charge in year end 31-Dec-13 316 Top up from general funds 9,373 Top up from general funds 9,208

PREVIOUS FINANCIAL YEAR

First Fruits NEET Football Fund Relief Fund Sports Ministry Uganda Support	Balance Transfer Balance 01-Jan-19 Income Expenditure Between Funds 31-Dec-19 £ £ £ £ £ 1,159 53,218 (53,794) - 583 2,180 1,000 (1,000) - 2,180 4,302 1,540 (3,675) - 2,167 (268) 8,220 (17,700) 9,600 (148) (500) - - - (500) 6,873 63,978 (76,169) 9,600 4,282

The transfers between funds represent:

£ Purpose Sports Ministry 9,600 Top up from general funds TOTAL 9,600

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REFRESH CHURCH TRUST

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

6. RESTRICTED FUNDS (continued)

The CAP Fund relates to income and expenditure received and spent on the debt counselling service. The First Fruits Fund: is a biblical principal of giving a lump sum at the beginning of the year before personal annual income is known and trusting God to provide sufficient personal finances for the rest of the year. The First Fruits Fund was initiated many years ago but has not operated every year. In January 2019, it was used for offerings towards the refurbishment of the newly leased property of 131 Walton Road.

The Walking Football (formerly NEET Football) Fund relates to grants received towards the Walking Football Project.

The Relief Fund is used for relief of poverty either locally, nationally or internationally.

The Sports Ministry Fund: this fund is primarily used to support the ministry of SFI that runs various sporting outreach activities within the community. It includes walking football teams, youth football teams, golf matches and competitions including golf weekends away.

The Uganda Support Fund related to an RCT member who spent several years as an unpaid teacher at the Wellspring school in Uganda through Links International. This fund is now closed.

There are no restricted funds in deficit at 31st December 2020. The restricted funds held by the Charity are represented by cash reserves and are to be expended as specified above.

7. CASH AT BANK AND IN HAND

Unrestricted Designated Restricted Funds Funds Funds £ £ £ Cash at Bank & in Hand 157,546 - 5,574 157,546 - 5,574 8. DEBTORS & PREPAYMENTS Unrestricted Designated Restricted Funds Funds Funds £ £ £ Tax Recoverable 44,054 - 4,499 44,054 - 4,499 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Unrestricted Designated Restricted Funds Funds Funds £ £ £ Independent Examiners Fees 1,320 - - Social Security Costs 333 - - 1,653 - - 10. STAFF COSTS AND NUMBERS 2020 £ Gross Wages and Salaries 31,512 Employer's National Insurance Costs (after allowance) - Previous year Social Security costs 385 Pension Contributions 2,356 34,253 Employees who were engaged in each of the following activities: 2020 TOTAL Activities in furtherance of Charity's objects 3

31-Dec-20 31-Dec-19 £ £ 163,120 125,329 163,120 125,329 Restated 31-Dec-20 31-Dec-19 £ £ 48,553 44,005 48,553 44,005 31-Dec-20 31-Dec-19 £ £ 1,320 1,320 333 - 1,653 1,320 2019 £ 33,152 - - 2,323 35,475 2019 TOTAL 3

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REFRESH CHURCH TRUST

(A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

10. STAFF COSTS AND NUMBERS (continued)

The Charity operates a PAYE scheme to pay employed members of staff and no employees received emoluments in excess of £60,000. (2019: None). The Charity engaged the services of one self-employed person via their limited company to provide mission support in furthering the Charity's objects. The amount paid during this financial year was £9,430. The Charity engages the services of SFI SPortsForce International (see note 6 for further detail)

11. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee and is a Charity registered with the Charity Commission number 1139476 and is not, therefore, subject to Corporation Tax and does not have a Share capital.

Note Surplus / Deficit for the financial year Prior Year Adjustment Other Recognised Gains Balance Brought Forward Closing Funds at 31st December 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible Fixed Assets Net Current Assets Long term Liabilities TOTAL	Restated 2020 2019 £ £ 42,006 (54,095) - 7,752 - - 42,006 (46,343) 168,014 214,357 210,020 168,014 Restated Unrestricted Restricted Total Total Fund Fund 31-Dec-20 31-Dec-19 £ £ £ £ - - - - 199,947 10,073 210,020 168,014 - - - - 199,947 10,073 210,020 168,014

13. PAYMENTS TO DIRECTORS AND RELATED PARTIES

All payments received by the directors and related parties during the financial year, were for reimbursements of expenses incurred in furthering the Charity's objects.

No other payments were made to directors or any persons connected with them during this financial period. No other material transaction took place between the Charity and a director or any person connected with them.

14. RISK ASSESSMENT

The directors actively review the major risks which the Charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The directors have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.

15. RESERVES POLICY

The directors have considered the level of reserves they wish to retain, appropriate to the Charity's needs. This is based on the Charity's size and the level of financial commitments held. The directors aim to ensure the Charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The directors will endeavour not to set aside funds unnecessarily.

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REFRESH CHURCH TRUST (A COMPANY LIMITED BY GUARANTEE)

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2020

16. PUBLIC BENEFIT

The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the Charity should undertake.

17. PRIOR PERIOD ADJUSTMENT

As described in the accounting policies section of these financial statements, it has been necessary to adjust the previous year accounts to correct a conservative accrual in gift aid tax reclaim income put in last years' accounts by the independent examiners which has been shown to be unnecessary and has been written back as a prior period adjustment.

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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the Trustees on my examination of the accounts of Refresh Church Trust for the year ended 31st December 2020.

As the Charity's Trustees (who are also the Directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

Responsibilities and basis of report

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

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

Signed: J Irvinesmith

Date: 9th September 2021

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

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