RF.C.ISTERED CFIARITY NL ￿l￿ER. 1148315 REPORT OF THF. TRUSTEF,S AND FINAliCIAL STATk￿lE￿Ts FOR TTrIE YEAR ENDED JIST MARCH 2024 FOR THE f*llSSTON, DiELSON Ainsworihs Limited Chartered A¢¢ountants Charier Hoiise Stansfield Sireet Nelson Lan¢ashire BB9 9XY THE MISSION, NELSOIN COJTENTS OF THE FIIYANCIAL STATEIMENTS FOR THE YEAR ENDED 31ST ￿lARCH 2024 Page Report of the Trustees I ro4 Independ¢nt Examin¢r'5 Report Statement of Financial Aciivitie5 Balance Sheet Notes to the Financial Statements THE IM ISSIOIN, NELSOIN REI>ORT OF TFIE TRUSTEES FOR THE YF.AII E￿DED31sT MARCH 2024 FIN.4NCIAL STATEMEYTS AND TRL'STF.ES' REPORT The IrustLes present Ilie financial 5rateinen15 ()r the charity for ihe year elided 31, Nlar¢h 20?4. The Irustces confirm that. in their opinion. Ihev havL'. selected suiiabl¢ a¢couniin¥ policies and applied Ihem consisientlj.. ma(le jud 2012 and is regisiered wilh ihe Charity Commis5ion¢rs J15tration number 1148315). The chariiy ib governed by a irust deed daied 16, April 201 ? Organi581ional strlleture Tlie Biiard currently consisis ol the IFUStILS aiid is responsible for keJ polic}. de¢ision5 and the cfteclive eovernan¢¢ ol Ilie organisation ovcrall. 'fhe Iru5tee5 Lake care of the day to dily running and legal r¢4uiremenis ol-lhe ¢haTlty and Ih¢ Board mLYts on a regular basis. Reeruit¥ntnt and ippointment of nl'w trusttes Trustee.% ar¢ appoinicd to reflect the skills required fo 5UPPOrt the Board and lis rang7e of activities. The Trusiees theniselves appoint neiv Trustees to ihe Board and provide appointces iviih a full orieniation of the 5efviLes protrided. Ilie decisioii-niaking processe5 of the charitv and the roles aiid responsibilities of a Trustee. including their legal obligations under applicable laws. Risk mfinagenient The Trusrees have exainined Ilie major Strategic. business and operaiional risks which the charity faces and confjmi thai S>Stetns liave bten established to ensure that regular report% are PToduced and that necessary steps can be iukeii to addr¥ss any issues arising. OB.JFCTIVF.% AND ACTIVITIES The objectives ofihe charitv are for the benefit of th¢ public and arc lo advallce the Cliri5Èian faith in acLoidaiicE i*ith the slf Eiiglitnd and Wales aiid arc connecttd ￿1th the chiiritable work ol. the church. Public beriefit In setiiiig out the charity's objeciivc5 and planning of activities the trustees have given careful consideration 10 rhe Charity Comiiiissiun's geiieral guidance and section 17(51 of the Charities Aci ?0 I l. The triisiees are cunftdent thai the herity offers services of real and praciic&l u.se t(Tr the local population and therefore complies with the responsibility placed on all charities under the Charilies A¢t 201 I to (lemonstrate a public benefit. ACHIEVEMF.NTS AIYD PERFORMANCE 'e have ensured that provi5ioiI is fllade for the followijig worship and prayer, pasioral and associated care for anyone who needs it, as well as missionary and outreach work. The church has continued to meet for collective uorship with Siinda> niorninu services. I'h¢ morning s¢rvice ¢ontinues to be streanied regularly online for church members and the ￿lder public wlio arc unable to attend in person. Artendance at services remained stead),, albeit with ￿￿￿¢¢￿ niimbeTS attending when compared ro pre-COVID attendance. Life Groups have taken place for those who w'isli io discuss and develop their Christian faith. The To15 Gruup cuniinlled to meei iii th¢ Church L)n Mondal's and Thursdays each week and continues io b¢ well aiiended bj. both church meinber5 artd children and p&rents or carer5 frotn the local comn)un1l￿. On W'ednesdaj. each week. Mission Cate. staffed bv volunteers, provides very reasonably priced food and fellowship at lunchiime for anyone wi5hin(p to attend. Page 2 THF IVII.S.SION, NELSON RLP()RT OF THE TRUSTEES ICOINTINUED) FOR THE YEAR ENDED 31ST ￿lARCH 2024 ACFIIEVEIMENTS AND PERFORIMANCE ICONTINUEDI Tlie ¥riitJp wirhiii tlir CliurLh kiiobs'n as Mi5.8ion Ark ha% ci)ntinued to welcoine asyluni seekers and refugeeq coniing into IhL P¥ndle Area. The particular focus is on as>'lum seekers, who are welcomed as individuals and provided wilh welcorne packs of necessary iienis and with cloihing given by niember5 of the Church or purchased bj the group. This ministry continues to serve a5vlum seekers locaied in our area in a ￿arIety ol. was'9. Several asylum se¢ker5 have become regular &rtenders of the chur¢li and play an aciive role in Ilie life ol'ihe tellowship. The Church also has a gioup. 'Mis5ion Toftether" who are pani¢ularl> ¢onscious of the needs of thoie ni¢inbLrs of the church i¥ho ar¢ alone or isolaied for any reason. The Together Team has arianged various events for meinbers and 8ltender% of the c.hurch througlioui the year. The Church has SLlPPOrted missionary work, both in financial and m8ierial ivavs and continues io 5uppon individuals and organisaiion5 both in the UK and oversea5. The Churcli's youth qroup. 'Ignii¢" meers montlily at The Mission on a Friday evening during school ierni time. Tliis group provide% physical aciivities and spiritual input 10 children fTOni both churLh fatnilies and the local cotnmllniry. This group caiers for school years O io 13 and is run exclusively by volunteer menibers of tlie church. As reg3rds administraitve matters, the c.hurch coniiniies (o run x Safegiiardiiig Policy and Procedure and have a safeguarding team in place io en.%ure this policy and procedure is effectively enforced and cliildren aiid vuliierable people are properly protecred. Also. the Church has implemented the requirements of the General Da12 Protection Regulaiion. Th¢ full-time pttid Pastor of The Mission left his role in early 2024. The church membership. Trustees and LeaderSh￿P have not vet niade a decision whether and how to geek a replacetRent ft)r rhi% rol¢ and discussions regarding Ihis are Dngoing. The Church ¢ontinues to be ￿1￿ by its Trusiees for legal and charii}' regulation5 and by its Spiriiual Leadership for Pastoral Care. Future plan$ Future plans will be driven by the needs of the church and wider community. Events and meetintps will be held in person and using video conferencing I messaging tools where appropriate. Reserves poliey At i I" March 20?4 totAI reserves carried forward stand al £136,918 (2023.. £157.303). All of these funds are unre%tricted and can be used by the chariti. as the trustees See fit. The Trustees believe the net asset position is sufficient for the future need5 of the charity. However. these levels are reviewed aiinually. Related Pdrtie5 There were no related parties during the financi21 year12023.. £Nill. Page J THE MISSION, NELSOIN RF.PORT OF THE TRUSTEES ICONTINbEDI FOR THE YEAR KNDED315T INIARCH 2024 STATE.MEINT OF TRI STEES RESPOIN51BILITIES The Iru51ees are rLspoftsible for preparing the tru51¢es report and tlie financial Slaieiiients iii accordance ￿1(h applicable law, and Unired Kingdom Accounting Standards including FinanLial Keponing Standard 10?: Tlie Fiiianciul Repor¢ing .giuKildYd applicuhle IK ihe UA. apidRepiibli¢ of lj'eland IUnit¢d Kingdom Generall) A¢¢epted A¢LounlinLT Praclic¢l. The law applicable to ¢hariiies in England and Wales requires the trustees to prepare financial 5ratemenls for each rinaiici21 year ￿hleh give a irue and lair i'iew. of ihe 51ale of affair5 of the charity attd of the invoming resourccs and application ol- resources of the cliarity lor thai period. In pr¢paring these financial siaieineiits. the trusrees ar¢ required 10.. select suiiAble a¢¢oiintin policies and then apply Ihem ¢onsisiently- obierve Ihe methods and prinLiple.% the Chariries SORP and F'RS 102.. make jiidgemen15 (Ind e51imates that are reasonable aJd prudent., State whether applicable UK accountlnll 51andards have been followed. subject 10 an}. material d¢parttires di5¢105ed and explained in the financial staiemenis: prepare Ihe financial siatemenrs on the going concern basis unless it is inappropriaie ro presume that the chariiable compan), Ivill continue in business. The Irwtees are responsible for keeping sufficient accounting record5 that disclose with reasonabl¢ accuracy ai any time th¢ financial position of tlie cl)ariiy and entsble Ihem 10 ensure that the financial statements comply with the Ckari¢ies ALI 201 l. the C'hiirity. fAccniiiiis and Rgportsj Reguloiiopis 2008 alld tlie provisions of the trust deed. They are also responsible for safeguarding the asseis of the charity and hence for takino reagonablt step5 for the prevention and deiectioi) of fraud and oilier iirebJulariti¢s. ON BEHALF OF THE BOARD.. M Dobson-Brook5 - Chair Dated= Iz:/, 1￿￿£PF.ND[YT EX.41￿11￿)ER,s REPORT TU THL t*lEfvIBEkS" OF TH E INIISSION, N ELSOIN I repon on the accounts of Ihc The Mission, Ne150n for the year ended 31. Marc11 20?4, whi¢h are sei out on pages 6 Respective responsibilities of the trustee5 and exdminer The chariiy's trusiees are responsible for the preparaiioii of the aLcounts. The chariry'% rrusltes consider that an aiidit is noi required for this year under seciion 144121 Jf the Chariiie5 Aci 2011 {tlie 201 l Act) and that an indepeiident xamin£11ion is needed. I laving sarisfied tli?t the Lharity 15 not subject to an audii under section 14419) of ihe 201 l Act and is eliuihle for indepciid¢nt eKaJninaiion. il is my responsibilily to.. Examine the accounis under seciion l Ji of the 201 l Act., To folloi¥ tht procedures laid down in th¢ general Directions given by the Ch&rity Cornmission under.seciion 14415)Ibi of rhe 2011 Aci: and To srate i¥heilier particulhr matters have come io my attention. Ba515 of indtPCll41ent e.¥aminer's report Mv examinaiion was carriid oui iii accordance with the General Dir¢ctioiis given by the Chariiy Commissioner. An examination includes a Tevieiv of thc accounting rLcords kepi b). Ihe charitj and a comparison of the accounrs presented wilh those records. It a150 includ¢5 ci)nsideration of asiy unusual iiems or dis¢losurcs in Ihe acrounts. and Il)e seeking of explanations from you as Injstees concerning aiiy such tnatteTS. The proLedures undenaken do noi provide all Ihe evidence thal would be required in an audii and. consequenrly, no opin&on is given as to ivh¢rli¢r the accoun15 preseni a 'irue and fair vielv, Ihc report is limited to those matters set out in th¢ siai¢meni below. Independent txaminer's 5tateM¢nt Iii ui)nneciian with m￿. examination. no mattor has come io my atieniiort.. Which uive5 m¢ reasonable ¢ause 10 believe that. in any matcrial re5pccI, th¢ requirements.. (al to keep ac¢0￿￿11￿g FeLords in accordance with section 130 of the 201 l Act.. and (b) to PTcpare £lCCDunts which accoFd with the accounting record5, comply with the accounting requtrements ofthe 201 l Act have noi been met: OF To which. in my opinion. atteniion should be drawn in order to enable a proper undeTStanding of the accounts to b¢ reached. Mark Sunter FCA Aincworths Limited Charier House Stanslield Sircel Nelson Liincashire BB9 9XY Dated.. Page 5 THF. MISSION, Tr4FLS0 STATEMENT OF FIINANCIAL ACTIVITIES FOR THE YEAR E￿DED 31ST INIARCH 2024 Unrestrieird lunds Re5tricied runds 2024 2023 Noies IPICOIMING RES'OLRCES Donations Charitable activities Iiivestment income 7?,068 4.983 .58J 72,lJ68 4,983 583 84,983 5.048 Total inconiithg resources 77,634 77,634 90,03 RF.,SOURCES EXPENI DED charit￿Ible activitie5 support costs 79.019 19,000 79,019 19,000 64 J56 14,458 Total resources expended Y8,019 98,019 78.914 YET MOVEMENT IN FUND5 (20,385} {20,38fj) Otlier recogni5eil gain$ JDd losses Nei gains, Ilossesl on inkcstments ET MOVEMEINT IYI FUNDS (20,385) 12U.3851 RECONCILIATION OF FUNDS Total funds brought fonyard 157,303 157,303 146,186 TOTAL FUNDS CARRIED FORW'ARD 136,918 136,918 157,303 The statement of finon¢iAI acrivities includes all gains and losses reiognised in the year. All income and expenditure derives from continuing a¢iivitieg. The notes form part of these Iinancial staieIneDIs Page 6 THE IMISSIO,Y, NELSOTri BALANCF. SHEET .4T 31 ST NI IARC.H 2024 2023 Notes FIXED ASSETS Tanrtrible ass¢is 82,000 84.000 CURRENT A%SETS Invesimtnts Cash at bank 9,000 46,392 9,000 64.777 SS.392 73,777 CREDITORS Ainounis talling due within on¢ year NET CURRF.N"r ASSETS 474 474 54,918 73,303 TOTAL ASSETS LESS CURREh'T LIABI LITES 136,918 157.303 NET ASSETS 136,918 157,303 FUN'DS Resrricted Llnr¢slricted 136,918 157,303 TOTAL FUNDS 130,918 157,303 Th¢ financial statemenis were approvEd by the Board of 'frustees on l ?J.i . 45.. and were signed on it5 behalf by.. M Dob50n-Brooks Chair The notes form pan of these financial staiements Page 7 THF. ,I115SION, NELSON OTES TO THE FIliANCIAL STATEMENTS FOR THF. YEAR ENDED315T MARCH 2024 ACCOUINTING POLICIES AccouJ]ting eoni'cntion The accounts (finallcial staiem¢iitsl have been prePa￿d in acci)rd8nce with the Siateni¢nt of R¢coinmended Practice.. Ac¥ounting and Reporting Charities prepariiig their acLoiinis in accordance with the FinanLial Reporting Siandard applicable in the UK and Republic of Ireland IFRS 102) and ihe Financial Rcponing Standard applicable in Ihc Uniied Kingdom and Republic of Ireland {FRS 102) and Ihe Charitie.% A¢1 40 I l and UK Geiierally Accepted Practice. CBsh flow The cliariiy is exempt fT0171 the iequiremcni 10 prepare tt casli tlow statemeni a5 it qualifies as a small elltivj. Incoming resources All incomiiig resources are sncluded on the Statement of Financial Activities whcn the charirj is legally entiiled to the income and Ihe aniount can be quantified with Teasonabl¢ accuracy. Income frorn donations, legacies, fuiidraising and Similar tn¢oming resouwes are iHcluded in the year in which Ihey are receivable. Any income received for specific purpose is accounled for as restricied fuud5 when receivable. Resourees eApend¢d Expendiiure 15 awcounrLd for on an accruals bh515 linclubive of attribur&ble value addeij tax which cannot be recovered) aod has been clas5ifi¢d under Ihe principal categories relaied 10 EhL Cost. Co.5ts allvcated to aciiviiies in tlie furtherance of thc Charity's object5 are those diTectly associared with achieving the chtrity's tsuals. Governance costs are rhose incurred ID connection with Ihe maTrage1nenr of ih¢ charity's assets, organisational adFninisfr3tion and coniplianre with constitutional and Statutory requirements. Where costs cannot be directly attributed Lo partscular headillgs they have been allocdted to activities on a basls consist¢nt wlth the use of resources. Fund xccountÉn UnrLStricted funds are available for use at the dis¢retioii of the trustets Ill the furtheranc¢ of the general activities of th¢ cha11t￿. Surplus funds ran be allocated to restricied projects if ihe Irust¢es believe they are required. Re51ricted funds art funds subject to specific restriction imposed by the donors for the purpose of ony appeal in hich ihc fund& are raised and Cilll only be used for particular purpos¥ within the objects of ihe cliariry. Tallgible fired #s5et5 Depreciation is provided ai ihe following annual raies in order to write off each asset over its estimated useful Long l¢a5ehold property 2•/u on cost Taxation The entity. is a registered charity and is therefore e.¥empt fr(Jm Income Tax and Corporation 'fax vnder the provisions of Section 505(1 } of the Income and Corporation Taxes Acl 1988. The notes form part of ihese financial siai¢m¢nt5 Page 8 THE I￿lIss1oN. NELSO NOTES TO THI FINANCIAL sTATE￿IEl￿T5 F()R THE YEAR ENDED 31ST INIARCH 2024 IIYCOfvIF FROIM DONATIONS 2024 2023 Offerings Gill aid World vision Sundry income Youih 23.117 2,211 4,815 3.295 1,029 72,008 84,983 Income from donations totalijig £72,06812023.. £84.983} Ivere unresrri¢ted. INCOIME FRONI CHARITABLE ACTIVITIES 1024 2023 Cafe facilities 4.983 5.048 4,9113 5.048 Income from charirable acliviiies ioialing £4,983 (?023'. £i.0481 were unTestricted. STAFF COSTS 2024 2023 ,giaff ca$is." Gross wage. Social secyrity Pensions 46,642 39.329 955 819 47,597 40.148 The (Jveruge ￿u￿1b￿r of¥th[Jlovees diiriiig iheyei3r w¥re Asjollows.. No Chariiable slrvices MaTiageIneni and administrarion During the year. no employee received r¢muneraiion in excess of £60,000. The trusiecs and key manabJeii)eiit personal have received neither remuneration nor rtimburseinenl of expenses during Ihe period for their roles a5 ITusiee% and Inaiiagetnent. The noies fortn pan of rhese financial statemenrs Page 9 THF, MISSIOIY, NELSO OTES TI) THF FIINANCIAL ST.4TEINIF,NTS FOR THF. YEAR E,%DED 315T P¥l,IRCH 2024 CHARITABLF, ACflVITY COSTS 2024 Direct wages Premise% ¢osts Repairs and renewals Ser￿lee expenses DepartmLTrntal costs Missionary gifts Depreciaiion 30,476 10,168 28.245 I I,Oi4 713 4,650 9.905 7.809 2.000 8,954 4,8111 6,660 2,OUO 79,1119 64.i56 Resources expended roiallins £79.019120?3.. £64.3i61 were unrestricted. SUPPORT COSTS 20?3 Administration wages Adniinistration cobts 17,121 ,879 11,903 2.655 19.000 Resources expended totalling £19,000 (2023.. £14,558) were unr¢stricted. TAf*GIBLE FIXED AS.SETS Long leasehold property 'rotal CO.ST Ai l April 2023 Addilion5 loo,000 100,ouo Ar 31, N1ar£h 2024 i 00,000 100,ouo D£PRF.CIATIOh' At I, April 202) Charge for year 16,000 2.000 16.000 2,OllV Ai 31, March 2024 18,000 18.000 NF.T BOOK VALUE Al 31, Marrh ?024 2,000 At 31, March 2023 84.000 84.OnO The notes forin part ofthcsc financial siarements Pag¢ 10 THE MIS%IO,Y, NELSON NOTES'fo THK FIYI ANCIAL STATEMEINTS FOR TIIE YEAR ENDED JIST IMARCH 2024 CURRELNT ASSET I.NVESTINIF.YI TS 2024 20?3 Other investmenis 9.000 9,000 9,000 9.000 CREDITORS.. Afvl IOUYTS FALLING DL,E WITFIIN ONF, YEAR 2024 Other ¢rediiors 474 474 474 474 AIIALYSIS OF NET ASSETS RETWEEYI FUNDS 2024 Totul funds Unrestricted rullds Restricted fuii(J5 Toral Funds Fixed assets Current assets Current liabilitie5 82,000 55,392 1474) ¥2,000 55,392 {4741 84,OUO 73.777 14741 136,918 136,918 157,303 MOVEf¥lENT IN FbNDS Net moiement in funds At 1.4.23 At 31.3.24 Unrestricted funds General 1SiJ03 {20 J841 136.918 TUTAL FU,NDS 1 $7,303 1211,384 136,918 Nei movement in funds. included in the abovt are as follows. RL'5uur¢es Recugnised expelldctl gaillsl{105sesl MovL'inent in lunds resources Unrt5¢ri¢ted funds Cjeneral 77.634 198,019) 120.3851 77,634 {98.0191 12UJSSI The notes fortn part of Ihr%e financial siatenJen15 Page I I