**REGISTERED CHARITY NUMBER: 1148315** **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021 FOR THE MISSION, NELSON** Ainsworths Limited Chartered Accountants Charter House Stansfield Street Nelson Lancashire BB9 9XY **THE MISSION, NELSON** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** ||Page| |---|---| |Report of the Trustees|1 to 4| |Independent Examiner’s Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Financial Statements|8 to 11| **THE MISSION, NELSON** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2021** ## **FINANCIAL STATEMENTS AND TRUSTEES’ REPORT** The trustees present the financial statements of the charity for the year ended 31[st] March 2021. The trustees confirm that, in their opinion, they have: selected suitable accounting policies and applied them consistently; made judgements and estimates which are reasonable and prudent, and prepared the financial statements on a going concern basis. The trustees believe that the financial statements comply with statutory requirements, the governing documents of the charity and the Statement of Recommended Practice relating to charities. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1148315 ## **Registered office** The Mission, Nelson Goitside Nelson Lancashire BB9 7XD ## **Trustees and key management** A E Micklethwaite R A MacDonald A D Brown ## **Independent Examiner** M Sunter FCA Ainsworths Limited Chartered Accountants Charter House Stansfield Street Nelson Lancashire BB9 9XY Page 1 **THE MISSION, NELSON** ## **REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Organisational status** The Mission, Nelson ("the charity") was established on 26[th] July 2012 and is registered with the Charity Commissioners (registration number 1148315). The charity is governed by a trust deed dated 16[th] April 2012. ## **Organisational structure** The Board currently consists of the trustees and is responsible for key policy decisions and the effective governance of the organisation overall. The trustees take care of the day to day running and legal requirements of the charity and the Board meets on a regular basis. ## **Recruitment and appointment of new trustees** Trustees are appointed to reflect the skills required to support the Board and its range of activities. The trustees themselves appoint new trustees to the Board and provide appointees with a full orientation on the services provided, the decisionmaking processes of the charity and the roles and responsibilities of a trustee, including their legal obligations under applicable laws. ## **Risk management** The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to ensure that regular reports are produced and that necessary steps can be taken to address any issues arising. As Coronavirus restrictions continued throughout 2020-21, all church activities continued to be held online or paused due to the restrictions in place and risks associated with meeting as a church. ## **OBJECTIVES AND ACTIVITIES** The objectives of the charity are for the benefit of the public and are to advance the Christian faith in accordance with the statement of beliefs in such ways and in such parts of the United Kingdom or the World as the trustees from time to time may think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the church. ## **Public benefit** In setting out the charity's objectives and planning of activities the trustees have given careful consideration to the Charity Commission's general guidance and section 17(5) of the Charities Act 2011.The trustees are confident that the charity offers services of real and practical use to the local population and therefore complies with the responsibility placed on all charities under the Charities Act 2011 to demonstrate a public benefit. ## **ACHIEVEMENTS AND PERFORMANCE** We have ensured that provision is made for the following - worship and prayer, provision of pastoral and associated care for anyone who needs it, and missionary and outreach work. Due to the Coronavirus pandemic and associated risks and restrictions, morning services have been held in the building, without a congregation on each Sunday throughout the year and livestreamed on social media platforms. These morning services have proved popular, with a number of non-regular churchgoers watching. Sunday evening services have been on hold during this financial year. Meetings for young people have not been held and most weekly Life Groups have taken place online for those who wish to discuss and develop their Christian faith. Due to the impact of Coronavirus restrictions, both Mums and Tots and Mission Café, along with all regular meetings at the Church, continue to be placed on hold until restrictions permit and appropriate safety measures are in place. The group known as Mission Ark has continued to welcome asylum seekers and refugees coming into the Pendle Area. The particular focus is on asylum seekers who are welcomed as individuals and provided with welcome packs of necessary items and with clothing given by members of the Church or purchased by the group. Coronavirus restrictions have meant face to face activities with asylum seekers have been limited to providing welcome packs and support which could be managed safely based on the current restrictions at the time. The Church has supported missionary work, both in financial and material ways, in particular the work of individual missionaries locally and in India as well as the Bethany Project in Tanzania. Page 2 **THE MISSION, NELSON** **REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2021** ## **ACHIEVEMENTS AND PERFORMANCE (CONTINUED)** The youth group, Ignite, has not met in person due to coronavirus restrictions. Later in the year, regular activity packs were provided to the group to enable them to meet online during restrictions. These packs provide physical activities and spiritual input to children from both Church families and the local community. This group caters for school years 6 to 13 (ages 10-18) and is run exclusively by volunteer members of the Church. The Church continues to run a Safeguarding Policy and Procedure, and have a Safeguarding team in place to ensure this policy and procedure is effectively enforced and children and vulnerable people are properly protected. Also, the Church has implemented the requirements of the General Data Protection Regulation. There have been no changes to Church personnel in the past 12 months. Pastor Ed McGirr continues to serve as Pastor of The Mission, supported by his wife Anita. Ed and Anita ably served the Church while we have been unable to meet in person, with Ed routinely leading Church services online. ## **Future plans** Future plans continue to be driven by the restrictions imposed as a result of the Coronavirus pandemic. Church services have moved to fully online and the Church will continue to provide resources and equipment to ensure this can continue safely and effectively. Events and meetings will to be held using video conferencing / messaging tools until such time as public gatherings are permitted by regulations and can be safely held with the appropriate hygiene and infection controls in place. ## **Reserves policy** At 31[st] March 2021 total reserves carried forward stand at £161,204 (2020: £161,908). All of these funds are unrestricted and can be used by the charity as the trustees see fit. The trustees believe the net asset position is sufficient for the future needs of the charity. However, these levels are to be reviewed annually. ## **Related parties** There were no related parties during the Financial Year. Page 3 **THE MISSION, NELSON** ## **REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 31ST MARCH 2021** ## **STATEMENT OF TRUSTEES RESPONSIBILITIES** The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with 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). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP and FRS 102; - make judgements and estimates that are reasonable and prudent; - state whether applicable UK 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 charitable company will continue in business. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the _Charities Act_ 2011, the _Charity (Accounts and Reports) Regulations 2008_ and the provisions of the trust deed. 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. ## **ON BEHALF OF THE BOARD** : ............................................. A E Micklethwaite – Chairman Dated: Page 4 INDEPENDENT EXATrIINER'S REPORTTO THE fvIETrIBERS OF TIIE IlllSSION, NELSON I report oji the accounts of the The Lmission, Nelson for Ihe year ended ) I. Marcli ?O?l. which are set out on pages 6 to Respective responsÉbilitie5 of the trustees And examiner The charity's trustee5 are responsible for the preparation of the accounts. The charity'5 trustees consider thai an aiidil is not reqLiired tor this year under se¢iion 1441?) of the Charities Act 2011 (the 2011 Act) and thai an ittdependent e.Yamin3tion is needed. Haviiio satlsfied tliat the Charity is not subject to an audii vtjder section 1441?) of the 2011 Act and is eligible for independent examiiiatioii, it is my responsibility io-. Examine the accounts tindeT Section 145 of the ?01 l Act., To follow the procediire5 laid do¥¥n in the gelleral Directions given by the Charity Comtlli55ion under section 14515llbl of the ?0 I l Act: and To state whether particular tllatter5 have come to my attention. Bas15 of independent examiner 5 report My exaniination was catTied out iti accordan¢e wilh ihe GeneTal Directions siven by the Chariry Commissioner. An exafflination includes a revieiv of the accounting records kept by the charity and a comparison of th¢ accounts presented with those record5. It d150 incliides consideration of any uniisual items or disc105ures in the accout]ts, and the seeking of explanations from you as trustees concerning any su¢h matters. The procedures undertaken do not provide all the evidence that would be required ill an audit and, ¢onseouenily, no Opilljoll 15 given as to whether the a¢¢ounts present a 'Irue and fair view, and the report is limited io those tnatters set out ill the statement below. Independent examiner's statement In coniieclioll Wlth Iny ¢xarnination, no matter has come to my attention.. Which gives me reasonable eau$e to believe ihal, in any material respect, the requirements.. lal to keep accounting records in accordance with section 130 of ihe 2011 Act: and Ibl to prepare accounts which accord with the accounting r¢cord5. ¢Otnply with the accounting requirements of the ?01 l Act have noi been met. or To which. in tny opinion. attentjotl should be drawn in order to enable a ptoper understsnding of the accounts to be rea¢hed. //Zo Mark Siinter FCA Ainswonhs Limited Charter House Stansfield Street Nelson Lancashire BB9 9XY Dated.. %f/.,/.. Page 5 **THE MISSION, NELSON** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2021** |**Unrestricted**
**Restricted**
**funds**
**funds**
Notes
**£**
**£**
**INCOMING RESOURCES**
Donations
2
**67,571**
**-**
Charitable activities
3
**-**
**-**
Investment income
**90**
**-**
**Total incoming resources**
**67,661**
**-**
**RESOURCES EXPENDED**
Charitable activities
5
**54,838**
**-**
Support costs
6
**13,527**
**-**
**Total resources expended**
**68,365**
**-**
**NET MOVEMENT IN FUNDS**
**(704)**
**-**
**Other recognised gains and losses**
Net gains/(losses) on investments
**-**
**-**
**NET MOVEMENT IN FUNDS**
**(704)**
**-**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**161,908**
**-**
**TOTAL FUNDS CARRIED FORWARD**
**161,204**
**-**||**2021**
**£**
**67,571**
**-**
**90**
**67,661**
**54,838**
**13,527**
**68,365**
**(704)**
**-**
**(704)**
**161,908**
**161,204**||2020
£
81,046
6,150
161| |---|---|---|---|---| |||||87,357| |||||80,710
18,970| |||||99,680| |||||(12,323)
-| |||||(12,323)
174,231| |||||161,908| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities. The notes form part of these financial statements Page 6 ## **THE MISSION, NELSON** ## **BALANCE SHEET AT 31ST MARCH 2021** |Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Investments
8
Cash at bank
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITES**
**NET ASSETS**
**FUNDS**
11
Restricted
Unrestricted
**TOTAL FUNDS**|**2021**
**£**
**9,000**
**69,461**
**78,461**
**5,257**|**£**
**88,000**
**73,204**
**161,204**
**161,204**
**-**
**161,204**
**161,204**|2020
£
9,000
66,836
75,836
3,928|£
90,000
71,908| |---|---|---|---|---| |||||161,908| |||||161,908| |||||-
161,908| |||||161,908| The financial statements were approved by the Board of Trustees on ____________ and were signed on its behalf by: ............................................. A E Micklethwaite Chairman The notes form part of these financial statements Page 7 ## **THE MISSION, NELSON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** ## **1. ACCOUNTING POLICIES** ## **Accounting convention** The accounts (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) issued on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1st January 2015. ## **Cash flow** The charity is exempt from the requirement to prepare a cash flow statement as it qualifies as a small entity. ## **Incoming resources** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income from donations, legacies, fundraising and similar incoming resources are included in the year in which they are receivable. Any income received for specific purpose is accounted for as restricted funds when receivable. ## **Resources expended** Expenditure is accounted for on an accruals basis (inclusive of attributable value added tax which cannot be recovered) and has been classified under the principal categories related to the cost. Costs allocated to activities in the furtherance of the charity’s objects are those directly associated with achieving the charity’s goals. Governance costs are those incurred in connection with the management of the charity’s assets, organisational administration and compliance with constitutional and statutory requirements. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees in the furtherance of the general activities of the charity. Surplus funds can be allocated to restricted projects if the trustees believe they are required. Restricted funds are funds subject to specific restriction imposed by the donors for the purpose of any appeal in which the funds are raised and can only be used for particular purpose within the objects of the charity. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Long leasehold property - 2% on cost ## **Taxation** The entity is a registered charity and is therefore exempt from Income Tax and Corporation Tax under the provisions of Section 505(1) of the Income and Corporation Taxes Act 1988. The notes form part of these financial statements Page 8 **THE MISSION, NELSON** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** ## **2. INCOME FROM DONATIONS** |Income from donations totaling £67,571 (2020: £81,046) were unrestricted.
**INCOME FROM CHARITABLE ACTIVITIES**
Income from charitable activities totaling £Nil (2020: £6,150) were unrestricted.
**STAFF COSTS**
Offerings
Gift aid
Mission ark grant
Sundry income
World vision income
Gloria Deo Trust
Youth
Business use of premises
Café facilities
_Staff costs:_
Gross wages
Social security
Pensions
_The average number of employees during the year were as follows:_
Charitable services
Management and administration|**2021**
**£**
**53,487**
**12,984**
**860**
**240**
**-**
**-**
**-**
**67,571**
**2021**
**£**
**-**
**-**
**-**
**2021**
**£**
**38,300**
**-**
**781**
**39,081**
**No**
**1**
**1**
**2**|2020
£
59,918
12,710
1,500
794
3,216
2,000
908| |---|---|---| |||81,046| |||2020
£
350
5,800| |||6,150| |||2020
£
38,300
-
780| |||39,080| |||No
1
1| |||2| ## **3. INCOME FROM CHARITABLE ACTIVITIES** ## **4. STAFF COSTS** During the year, no employee received remuneration in excess of £60,000. The trustees and key management personal have received neither remuneration nor reimbursement of expenses during the period for their roles as trustees and management. The notes form part of these financial statements Page 9 **THE MISSION, NELSON** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** ## **5. CHARITABLE ACTIVITY COSTS** |Resources expended totalling £54,838 (2020: £80,710) were unrestricted.
**6.**
**SUPPORT COSTS**
Resources expended totalling £13,527 (2020: £18,970) were unrestricted.
Direct wages
Premises costs
Repairs and renewals
Service expenses
Departmental costs
Missionary gifts
Depreciation
Administration wages
Administration costs|**2021**
**£**
**28,141**
**9,546**
**270**
**1,166**
**9,200**
**4,515**
**2,000**
**54,838**
**2021**
**£**
**10,940**
**2,587**
**13,527**|2020
£
28,140
9,204
3,794
5,194
19,969
12,409
2,000| |---|---|---| |||80,710| |||2020
£
10,940
8,030| |||18,970| |||| ## **7. TANGIBLE FIXED ASSETS** |**COST**
At 1st April 2020
Additions
At 31st March 2021
**DEPRECIATION**
At 1st April 2020
Charge for year
At 31st March 2021
**NET BOOK VALUE**
At 31st March 2021
At 31st March 2020|**Long**
**leasehold**
**property**
**£**
**100,000**
**-**
**100,000**
**10,000**
**2,000**
**12,000**
**88,000**
90,000|**Total**
**£**
**100,000**
**-**
**100,000**
**10,000**
**2,000**
**12,000**
**88,000**
90,000| |---|---|---| The notes form part of these financial statements Page 10 **THE MISSION, NELSON** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2021** ## **8. CURRENT ASSET INVESTMENTS** |**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**10.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**2021**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
Fixed assets
**88,000**
**-**
**88,000**
Current assets
**78,461**
**-**
**78,461**
Current liabilities
**(5,257)**
**-**
**(5,257)**
**161,204**
**-**
**161,204**
**11.**
**MOVEMENT IN FUNDS**
**At 1.4.20**
**Net**
**movement in**
**funds**
**£**
**£**
**Unrestricted funds**
General
**161,908**
**(704)**
**TOTAL FUNDS**
**161,908**
**(704)**
Net movement in funds, included in the above are as follows:
**Incoming**
**Resources**
**Recognised**
**resources**
**expended gains/(losses)**
**£**
**£**
**£**
**Unrestricted funds**
General
**67,661**
**68,365**
**-**
**67,661**
**68,365**
**-**
**2021**
**£**
Other investments
**9,000**
**9,000**
**2021**
**£**
Other creditors
**5,257**
**5,257**|| |---|---| ||| ||| ||| The notes form part of these financial statements Page 11