# **Company Registration No. 08293624 Charity Registration No. 1150017**
## **Commission Apostolic Trust Limited**
**Report and Financial Statements**
**31 December 2021**
## **Commission Apostolic Trust Limited**
## **Contents**
||**Page**|
|---|---|
|Trustees and trust information|1|
|Report of the trustees|2 – 14|
|Independent auditors’ report|15 – 16|
|Statement of financial activities|17|
|Balance sheet|18|
|Cash flow statement|19|
|Notes to the Accounts|20 – 37|
## **Commission Apostolic Trust Limited**
## **Trustees and Trust Information Year ended 31 December 2021**
|**Trustees**|Mr J S Salway|
|---|---|
||Mr G A Wood (Chairman)|
||Mr P Morton|
||Mr S D Theunissen|
||Mr O A Bolorunduro (Appointed 14 July 2021)|
||Mr M B Jarvis|
||Mrs L M Green|
||Mr S T Sloan|
|**Independent Examiners**|Saffery Champness LLP|
||Midland House|
||2 Poole Road|
||Bournemouth|
||Dorset|
||BH2 5QY|
|**Solicitors**|Lester Aldridge|
||Russell House|
||Oxford Road|
||Bournemouth|
||Dorset|
||BH8 8EX|
|**Bankers**|HSBC Bank Plc|
||59 Old Christchurch Road|
||Bournemouth|
||Dorset|
||BH1 1EA|
|**Company Registration Number**|08293624|
|**Charity Number**|1150017|
|**Principal Office**|138 Holdenhurst Road|
||Bournemouth|
||Dorset|
||BH8 8AS|
|**Members of the Company**|Mr G A Miller|
||Mr S Petch|
||Mr T Blaber|
||Mr C Kilby|
**Page 1**
## **Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
## **Trustee/Directors Report**
The trustees, who are also directors for the purposes of company law, have pleasure in presenting their Report and Financial Statements of the Charity for the Year ended 31 December 2021.
Other than Oluwapelumi Bolorunduro (appointed July 2021), the trustees named on page 1 served throughout the year.
## _Objectives and Activities_
## **Principal Objectives**
The main objectives of Commission Apostolic Trust Ltd are to advance the Christian faith, to relieve sickness, poverty and distress to persons in need by virtue of age or social or economic circumstances and to advance the education whether of children or of adults.
## **Principal Activities**
In order to achieve its objectives, Commission works as a worldwide family of churches through the following activities:
- 1.Establishing new churches and caring for established churches
- 2.Organising conferences to encourage and envision individuals and church leaders
- 3.Training individuals for Christian service in the church and community
- 4.Strengthening relationships and developing apostolic leaders both in the UK and abroad
- 5.Working directly with or supporting projects helping the poor or those in hardship
## _Achievements and performance_
## **Overview**
Commission is an international family of churches working together to start and care for churches, and to impact the communities which those churches serve. We have a vision to see thousands of lives transformed, through hundreds of churches in tens of nations.
We continued to feel the impact of the Covid-19 pandemic during 2021 but were able to adapt a lot of our events to be run online. This proved a great way to connect with the wider family of Commission across the globe. We did however continue to see an expansion in our crisis relief activities and were able to host a oneoff one-day event for Leaders.
We have continued to see lives impacted and baptisms taking place across our churches despite the challenges presented. Our global family of churches now stands at approximately 300 across 10 nations, with strong connections in other nations.
The end of 2020 marked a key milestone in our vision metrics (baptisms as a proxy measure for transformed lives, church numbers and nations we are working in). Due to the pandemic, we were not able to gather these statistics for 2021.
**Page 2**
**Commission Apostolic Trust Limited**
**Report of the Trustees Year ended 31 December 2021**
## **Review of the year’s activities**
Each of the five Principal Activities of Commission are outlined below with significant achievements for 2021 noted.
## **1. Establishing new churches and caring for established churches**
One of Commission’s key priorities is to start new churches. These can be new churches in new locations, or a new location (site) of an existing church. 2021 saw the launch of a church plant in Swindon. Other planned church plant and site launches were hampered by the impact of Covid-19. It is expected that a new plant will be launched in 2022 in Leicester.
A vital part of the work of Commission is largely unseen but is the ongoing and vital care of churches which is achieved through our Commission Hub Team, formed from members of the apostolic core team and wider leadership team of Commission (see below), supporting church leaders through providing training, advice and coaching and speaking at various church meetings throughout the year.
This support moved to almost exclusive online support through the pandemic, providing much needed support to church leaders who were required to operate church life in unfamiliar and difficult ways. Most churches moved to online delivery of church activity including Sunday and mid-week meetings.
As the immediate lockdown restrictions in the UK were implemented, we set up a number of additional support meetings and groups to help churches adapt to the new ways of carrying out their activity. We developed guidelines for running online church and provided technical support for churches. Our Pastoral Assistance Programme, available for all Commission eldership teams and their families, has continued to provide additional well-being support and access to counselling services. In 2021, we saw engagement with the programme double from 6% to 12%. This was a total of 19 callers to the helpline. The number of people accessing the free counselling also doubled to 8, with an additional 48 users of the app.
As noted above, our international church family continues to expand with a rapid growth in church numbers in South Asia through the adoption of existing churches. Our international family was similarly impacted by the lockdown restrictions imposed by local Governments. Notably the churches in South Asia and the Philippines were significantly impacted and a crisis relief fund was developed to assist with the immediate needs (see below).
Local leadership continues to be developed by the UK and International Leadership Teams (see below) and continued efforts are being made to train and develop national leaders in order to sustain the ministry of starting new churches.
**Page 3**
**Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
## **2. Organising conferences to encourage and envision individuals and church leaders**
Our conferences in the UK and overseas were significantly impacted due to the Covid-19 pandemic. While we adapted where we could and made use of online platforms to deliver a limited range of events, most were forced to be cancelled or postponed to 2022. Notably our inaugural Connect Festival in the UK, which was postponed in 2020, was postponed further to 2023. Our events in 2021 were once more limited to:
- **Global Online** – These were online events aimed at gathering all members of Commission Churches globally for worship, prayer, encouragement, teaching and envisioning. The events were hosted by various people from across the Global Commission family and available in Hindi, Portuguese, Spanish and English which allowed for a real feeling of togetherness.
- **Global Prayer** – Following on from the success of 2020, we ran these two-day events online to include Church Leaders, workers and volunteers from across the Commission global family. We had contributions from Ghana, Spain, India, the Philippines and Portugal as well as the UK. Around 200 people gathered together to pray and worship.
- **Managing Leadership Anxiety –** This was a new event in 2021 and had been postponed from 2020. It was a one-day event with guest speaker Steve Cuss who helped leaders in various contexts to understand anxiety a little better and recognise how anxiety affects them as individuals and how to manage it. The event had 74 delegates attend and received very positive feedback from the attendees.
## **3. Training individuals for Christian service in the church and community**
In 2020 all of our suite of training courses changed and we launched new courses to replace all the existing courses. These have continued to be successful with increased interest across the board. We had more people apply to each course in 2021 than in 2020. Although, some of the initial applicants had to defer or cancel their application, the take up and interest in the courses have been very encouraging.
- **READ –** this one-year part time course is aimed at helping people learn how to read the Bible more effectively, accurately and devotionally. An interactive online course. 7 students took part in this course in the 2021/2022 academic year. (14 students took this course in 2020).
- **Level One – Theology for Life** – this one-year part time course aims to increase theological understanding of the core doctrines of the Christian faith. 11 students took this course in 21/22. (7 students took this course in 2020).
- **Level Two – Training for Leadership and Ministry –** this two-year part time course aims to teach on the practices and theologies that make us distinct as a family of churches, and to train in leadership. It is our core programme for equipping and coaching all new and emerging leaders in our church family. 21 first year students have joined 20 second year students on the course. (27 students began the course in 2020.)
- **Commission Intern Year –** this is a one-year internship for individuals which consists of serving a local church and attending our READ and TFL courses (see above). 8 students participated in this course in 2021. (8 students took part in this in 2020).
**Page 4**
## **Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
- **Level Three – Graduate Diploma in Theology –** Commission is partnering with Union School of Theology (UST) to facilitate rigorous theological study at graduate level. The Graduate Diploma in Theology (GDip), accredited by The Open University, is designed for people stepping into formal ministry, as well as leaders already in ministry who have missed out on formal theological education. Combining both academic and spiritual formation, the GDip provides a solid grounding in biblical, theological, historical and pastoral theology to meet the needs of leaders across the Commission network. 7 first year students have joined 8 second year students in 2021.
- **Level Four – Master’s Degree in Theology -** The Master of Theology (MTh), validated by The Open University, is designed for current leaders who want to grow through serious theological and applied study. Combining both academic and spiritual formation, the MTh gives leaders the opportunity to deepen their biblical, theological and pastoral knowledge while also strengthening their practical ministry skills. 3 new students joined in 2021 the 9 who had carried on from 2020.
## **Other courses:**
In addition to the main training courses we provide, we have continued to run additional courses and have introduced some new ones in 2021, that are aimed at people in specific situations and with specific calls upon them.
- **Gathering Momentum –** this course ended in 2021 but was aimed at training leaders of new church plants and those who had just taken on a senior leadership role in the church. The course was specifically aimed at equipping those aiming to plant a church in the future.
- **Equipping the Equippers –** a priority for Commission is to train existing leaders to care for and provide apostolic oversight and support for other churches. This new course, run over six 2-day retreats over two years, was launched in January 2020. We had an average of 25 attendees on the course in 2021.
- **Equipping the Emerging Evangelist** – As well as equipping leaders to provide oversight to other leaders and churches, we also desire to develop those with an evangelistic gift. This is a brand-new course designed to do just that. The course had around 30 attendees in 2021.
- **Equipping the Administrators** – This has been a forum where all those with responsibility for the Operations and Administration of Churches have been able to connect and support each other. This has run two well attended and successful online events and provided ad hoc support to administrators of churches throughout the year through a novel online Community of Practice approach.
## **Priscilla Scholarship**
The Priscilla Scholarship was launched in 2020 to provide funding of up to 50% of the cost of a Level 3 or Level 4 course to 2 women who are part of a Commission Church, who are already involved in leadership and have a desire to develop their leadership while also obtaining formal teaching and qualification. This scholarship plays an important part in helping us achieve our desire to equip individuals for the works God has for them as well as raising and developing leaders within Commission. In 2021, another 2 women were awarded this scholarship.
**Page 5**
**Commission Apostolic Trust Limited**
**Report of the Trustees Year ended 31 December 2021**
## **4. Strengthening relationships and developing apostolic leaders and vision both in the UK and abroad**
As Commission has developed over the years, the leadership team have been able to express and develop the vision and direction for Commission for the future. In April 2016 a vision statement was developed for Commission ‘to see thousands of lives transformed through hundreds of churches in tens of nations’.
A strategic change programme was launched in the UK based around four key elements SEND, UNIFY, RELEASE and EQUIP. This programme known as SURE was launched in 2016 and came to an end in 2021.
The SURE programme followed a five-phase approach from creation of the strategy to sustaining changes in everyday practice. Overall we saw 53 of the 145 workstreams completed; with over 160 individual deliverables completed. If not completed or with current work in progress, the remaining workstreams have been closed (de-scoped).
The question of impact is difficult to quantify. While a significant change in our key metrics has not been seen (yet) as a result of the programme, there have been very real benefits to the programme which are highlighted in the report including unification around a clear vision and strategy, release of multiple leaders and new teams, implementation of new approaches (e.g. Hub and Cluster model of church care and support), diversification of teams (incl UKLT), definition of values and culture, and a clear and ongoing focus on leadership development.
A number of reflections and learning points were reviewed in an analysis of the overall SURE programme, including the challenges of implementing a ‘centralised’ programme across a family of autonomous churches, the culture clash of using a rigorous project management approach, the engagement of church leaders, the capacity and pace of delivery through a primarily volunteer resource base, longevity and complexity of programme design and management of expectations.
It is proposed that we need to focus on priorities such as multiplication and release of Ephesians 4 ministries and apostolic teams, sustained attention on leadership care, support and development, and pursuit of the apostolic priorities of reaching the unreached and ministry with the poor.
Throughout the life of the SURE programme, we implemented a number of wide-ranging changes across a variety of arears of Commission life. These include providing resources for churches, including the launch of a Digital Resource Hub in the UK which has over 200 users and 300 resources available to download and help leaders, administrators and ministry leaders across all areas of church life.
Commission strongly affirms that we are a church family, and so time is given through our events and care of churches to develop strong relationships. Often this is achieved through working on joint projects together. We are currently exploring developing connections with church leaders or potential church planting areas in a number of nations in the Middle East, Far East, Latin America and the USA. These emerging connections have been hampered by not being able to visit and serve the churches in these locations, but we have been able to join together for global online events which were well received.
**Page 6**
**Commission Apostolic Trust Limited**
**Report of the Trustees Year ended 31 December 2021**
## **5. Working directly with or supporting projects helping the vulnerable or those in hardship**
As noted in our charitable objects, helping the vulnerable and those in hardship is a key value which we work hard to implement through a number of projects in our local churches and jointly as a family of churches.
The continued impact of Covid-19 in the UK and overseas (especially in South Asia) has affected all areas of society but particularly those who are vulnerable, isolated or living in poverty. Many of our UK churches have been able to adapt their activity and continue to engage with their community through food banks, debt advice services, care for the elderly and isolated, and other social action work.
During 2021 we continued to make use of the crisis relief offering taken up specifically to support those negatively affected by Covid. We supported families in India, Bangladesh, the Philippines, Serbia and other nations.
Although some of our activities and plans have been affected by Covid-19, we have continued to implement our Church and Community Transformation programme in East India, in partnership with a local NGO, EFICOR. This programme has continued to have significant impact on the communities where it has been established and running.
We hold a crisis relief fund as part of the annual offering to use as and when crises develop so that we can respond quickly when the need arises. We used some of this fund to support Crisis Relief work in Afghanistan and continued to support the work in South Asia .
In all of the above activity, the focus remains the same: starting churches, strengthening leaders, raising up indigenous leaders, caring for those who are vulnerable and in poverty and going to areas of the world where the Christian faith is not expressed or known. Overall, we hope that the impact of our work is increasing in the communities that our churches serve both in the UK and overseas. Through our partnership with local churches, we believe our work together is making a real difference to the lives of many.
## _**Other activity:**_
## _**Communications and resources**_
Commission has maintained a regularly updated website which is a central point for resources, event bookings, media archives and information about Commission. This website has valuable resources in all areas of our work including a focus on the updated vision and strategy, as well as information about upcoming events and a regular news blog.
A regular social media presence has also been maintained.
There has also been a reasonable amount of Commission branded material produced which has strengthened our brand identity and unity through our vision.
Our Digital Resource Hub has been a helpful source of information for many of our churches and has been a place where churches can share useful resources.
**Page 7**
## **Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
Communication is a vital element in unifying our churches to our common aims and values and we will continue to ensure we pursue excellence in this area. We are specifically working on increasing our digital accessibility and have taken significant steps to improve our practice in this area. We have also invested in this area by recruiting a videographer and Communications Assistant to help ensure that we are able to reach more people than ever before and ensure that we stay connected as a family of churches.
## _**Operations**_
We continue to ensure we have robust policies and procedures to underpin our activity. We have developed strong internal systems of administration, finance, risk management and governance through the implementation of an operational framework. Throughout the year the administrative team along with the charity directors worked hard to establish robust policies and procedures to help achieve our long-term objectives.
## **Impact of the Covid-19 pandemic**
As noted consistently above, and in last year’s report, all our activities in 2020 were impacted and this continued to be the case in 2021. While we have been able to take advantage of new technology and connect more as a global church family, there have been serious implications for the organisation; our income and our expenditure on core activities have both reduced.
The trustees continued to meet regularly to assess and monitor the charity’s position and requirements. To assist with the charity’s cash position, wherever possible members of staff remained on furlough at various times through the year to take advantage of the UK government’s Job Retention Scheme. This was of great benefit to the charity and its employees alike.
## _Incoming resources_
Total incoming resources for the year were just under £792K during 2021 (2020: £972k). This income is made up of donations, training and event ticket income as well as investment income.
Undesignated donations are mainly received from churches either as regular or one-off gifts; these amounted to £327k during 2021 (2020: £356k). Donations received from our offering during the year amounted to just over £227k (2020: £379k). These included amounts that were donated instead of receiving refunds for cancelled events. These funds are treated as designated funds by the directors.
We also received elements of grant funding for restricted purpose during the year for a number of global projects, which is included in our incoming resources. Please see the notes on restricted funds below.
Conference and Training income amounted to £34k during the year (2020: £49k) and includes events such as Managing Leadership Anxiety, as well as our leadership training courses.
This represents a significant drop in income solely due to the impact of Covid-19.
**Page 8**
**Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
## _Future objectives_
As restrictions begin to be lifted and we begin to recover from the impact of the Covid-19 pandemic our objective for the future continues to be to expand our regular core activities of raising leaders, starting and supporting established churches, ministry with the poor and proclamation of the Christian faith. The support of leaders as they continue to lead churches through on-going change and challenges is of primary importance, and we are deliberately investing more time and money on the emotional well-being and mental health of our leaders and those who work for Commission churches.
Having seen and enjoyed the benefits of technology, we want to continue to run our Global Online events and where possible include Commission Churches outside the UK in some of our in-person events. This will help us continue to remain connected as a family of churches across the globe. Additionally, we’ll be launching two new events in 2022; a Kids on Tour event across 5 locations and a Commission Leadership Conference.
We will continue to emphasise our priority of caring for the vulnerable, isolated and in poverty, providing for physical, emotional and spiritual needs. Primarily this happens through our local churches in all the nations we work.
Leadership training and development remains a key priority given our objective to start new churches in the UK and overseas. We’re glad that some of our courses have now been able to meet in person as restrictions have eased, but we are very aware of the benefits of technology in this area and intend to continue to provide access to these courses for those who might not be able to attend them in person.
Continued investment in our communications as an organisation will also be a priority as we look to build stronger relationship and unity as a family of churches.
Finally, continuing to build a strong UK administrative base is a priority in order to facilitate growth in all the above pursuits and demonstrate sustainable good practice as a UK charity.
## _Grant Making Policy_
Commission works with churches worldwide and where these churches are able to fulfil the objectives of the charity more ably, or maintain closer working links with activities or projects, grants are sometimes provided. These are made following a thorough grant application process.
Our grant management policy and associated procedures and systems was entirely updated in 2019, including developing our online grant application and reporting systems further. This includes categorising the different types of grants and specifying the requirements for each category. For the categories which require an application, applicants are required to submit project proposals including budgets, narrative summary and intended impacts of funding. Depending on the nature of the grant, mid-term and final evaluation reports are also required as part of the grant cycle, including submission of evidence of end point use of funds where applicable.
Once received, the team with delegated authority for those funds (e.g. for church planting) will assess applications before being discussed and agreed in the UK Leadership Team. The Operations team monitor and review plans, evaluations and reports including budgetary controls for all applications.
**Page 9**
## **Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
## _Reserves Policy_
The directors review the charity’s reserves regularly in the light of Charity Commission guidance. The directors believe that the charity should hold free reserves of between two and four months of the monthly operating costs, as it is believed that this will provide sufficient funds to respond to any shortfalls in donations and event income and would cover all costs in unforeseen circumstances.
The charity’s current reserves position is as follows:
- The total funds held by the charity at 31 December 2021 are £1,014,440 (2020: £1,074,052).
- There is £109,954 (2020: £67,631) for restricted funds. Restricted funds arise where gifts are received for specific purposes as outlined by the giver. The apportionment of the funding is specified in note 13 of the accounts.
- £551,321 (2020: £709,473) has been designated by the Directors at 31 December 2021.
- The designated funds will be spent over time as we outwork the long-term strategy for Commission.
- Within the total funds there is £14,318 which could only be realised by selling the fixed assets held by the charity.
- Therefore, the total free reserves held by the charity at the year-end are £338,847.
- This amount is within the policy set by the directors as two to four months of regular operating costs (£200k and £400k).
## _Support, volunteers and other organisations_
Commission developed partly out of the identifiable benefit gained from a family of churches working together. This has enabled the charity to expand into areas of involvement which would have otherwise taken longer to achieve or been impossible. These relationships benefit the charity in areas such as church planting and development, training, conferences and working with those in need.
The trustees express their thanks for the ongoing generosity of churches and individuals in both donations and volunteer time.
## _Employees_
The work of Commission relies on the commitment and hard work of its valued staff. A considerable amount of time is volunteered to Commission both in continuous service and at our various events throughout the year.
Commission directly employed a total of 15 people in 2021.
In some cases, a deed of covenant may be set up with a Commission church, where an employee is joint contracted by the church and Commission and a proportion of salary costs is covered.
The trustees wish to take this opportunity to thank all staff, past and present, for their service and commitment.
**Page 10**
## **Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
## _Remuneration policy_
Trustees decide on salaries for all staff. The process for reviewing and determining salaries was redesigned at the end of 2021 in order for it to be more specific to Commission and it’s staffing requirements. The matrix that was developed now takes into consideration annual inflation and helps to map out potential development and a trajectory for each role. Some of the benefits of the new matrix is in forecasting staffing costs. The matrix considers key responsibility areas for each role, level of responsibility and value that each role is to the organisation. Appraisal review feedback will continue to be used by the trustees in determining where on the scale each employee is performing based on the matrix.
Salaries are reviewed at the end of each financial year and coincide with the production of budgets. These are reviewed and discussed by trustees and approved at the year end.
## _Public Benefit_
The trustees have given due regard to the Charity Commissions guidance on public benefit.
It is important to note the direct public benefit that exists from the establishing of churches in communities. One of the main objectives of a church is to engage in social action work for the benefit of the community it serves. This principle is strongly encouraged as a core belief of the Christian faith. The nature of this work varies enormously, but typically our churches will engage in a number of different projects. A list of these social action initiatives can be found via the Social Action Directory on our website.
As a family of churches, we are keen that the social action projects we run are of a very high standard and as such provide resources to local churches to ensure good practice. This includes teaching and training offered to local churches to monitor and evaluate their individual social action projects to ensure a high standard is maintained. This has a direct impact on the public as projects are therefore shaped to best meet the needs of those being served.
- 1) The public conferences provide an opportunity for teaching, worship, envisioning and church communities sharing time together. This is with the aim of churches enjoying being together to develop a strong sense of community and also to envision church members to serve their own local community when they are at home. Church leaders are similarly encouraged to encourage their members to be involved with community activities and training opportunities provided if required. These conferences are open to any who wish to attend, regardless of whether or not they are members of a church which is involved with the Trust.
- 2) Training courses benefit the public in that they prepare church leaders and members for works of Christian service in the community. Often trainees are stimulated to engage more in social action work as a result of taking these courses as they come to further understand the importance of serving the local community as a key tenet of the Christian faith.
- 3) The variety of ways in which our churches engage in community action projects in the UK is outlined our social action handbook. As a family of churches, we support much work in low income (developing) countries such as Bangladesh, Myanmar and India. We partner with local churches in these countries who in turn serve their local community through relief and development programmes.
**Page 11**
## **Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
This work includes community development programmes, agricultural programmes, education, and capacity building. This would be by making grants to programmes or with supplying personnel who can help develop the programmes. We would again seek to work to a high standard, maintaining good practice principles developed both within our family of churches and from outside. From time to time and as required we will support with grants relief efforts after (for example) a natural disaster. A number of the individual churches in our family will also support various social action programmes in low-income countries.
_Structure, Governance and Management_
## **Governing document**
Commission Apostolic Trust Ltd is a charitable company, limited by guarantee, incorporated on 14 November 2012 and registered as a charity on 3 December 2012. The company’s Memorandum of Association established the objects and powers of the charitable company. The company is governed by its Articles of Association.
## **Recruitment and appointment of trustees**
Trustees are recruited and appointed by the members at the Annual General Meeting where they are deemed to possess the experience and skills required to perform the role of a trustee. The trustees may also appoint a director to serve until the next Annual General Meeting, at which time he or she would cease to hold office but would be eligible for election.
## **Induction and training of trustees**
All trustees are considered to be highly experienced and skilled individuals. Training is provided where considered necessary.
## **Organisational structure**
Globally, Commission is led by Guy Miller and a team of international leaders known as the ‘Commission International Team’. The UK region is led by Guy and a team of UK leaders known as the ‘UK Team’. All members of this UK team are the company members and are responsible for the leadership and achievement of the objectives of the charity. They are also responsible for the day-to-day operational decisions and the coordination and direction of Commission work.
This team, and others, provide care and support for existing churches, work with leaders to start new churches, strengthen existing values and ministries and continue to pursue new areas to take the Christian message. The UK Commission churches are split into 5 regions (or ‘hubs’), led by a church leader appointed by the UK team. Each Hub leader has a small team who help in the ongoing support of churches.
The board of directors are responsible for administering and governing the charity. The board meets at least quarterly to monitor all aspects of its progress.
The board of trustees consists of one executive trustee, and seven non-executive trustees. The non-executive trustees bring experience and expertise in business, human resources, risk management, information governance, security and law.
**Page 12**
**Commission Apostolic Trust Limited**
## **Report of the Trustees Year ended 31 December 2021**
The trustees have delegated the day-to-day responsibilities of the charity to key staff and executive director. These include Finance, Governance, HR and Risk systems and processes. The executive trustee reports to the trustees on a regular basis on these areas of responsibility. The Leadership Team will set the vision and direction of the organisation and lead the organisation through teaching and training.
## **Related parties**
The charity was born out of a movement of churches in the United Kingdom and across the world called Newfrontiers. Newfrontiers went through a period of transition in which its founder, Terry Virgo, sought to continue the legacy of the movement by establishing and releasing apostolic leaders within the movement to carry the work forward with Newfrontiers churches relating to each sphere of leadership. This has led to the development of a number of church networks who work both individually and in partnership where there is mutual benefit. Guy Miller, leader of Commission, is one of these leaders, and the Commission Apostolic Trust Limited charity was established on 14 November 2012 to run the above activities under the charitable objectives.
Commission works with a number of these Newfrontiers church networks both in the UK and overseas on initiatives similar to those described above, where partnership helps both parties work together towards achieving mutually agreed goals.
## **Risk management**
The trustees have overall responsibility for the charity’s internal control. Such a system can provide only reasonable and not absolute assurance against errors or fraud. There is a clear delegation of the trustees’ authority through the executive trustee and the UK Team to the rest of the charity.
The charity operates a planning and budgeting system with an annual budget approved by the board of trustees. A financial reporting system monitors the income and expenditure of the charity against the budget on a quarterly basis.
A register of the risks faced by the charity is maintained, identifying the major strategic and operational risks faced and how they are being managed.
Commission’s most significant risks are reputational, loss of key staff and the cancellation of the annual festival.
Commission maintains a register of the key risks identified. Reputational risk is managed through a number of strategies including accountability of leaders and clear management of communications and public relations. Loss of key staff risks are mitigated to an extent through the performance appraisal process which encourages open communication and line management of staff, as well as a clear policy on reviewing salaries and other benefits. The annual festival and other events are managed by detailed budgeting and review by an event strategy team who report to the directors. Our reserves policy sets aside contingency funds in the unlikely situation that the event needs to be cancelled. Our event insurance includes cover for damages to fixed buildings as well as communicable diseases on the show ground.
The trustees are satisfied that systems are in place to monitor, manage and mitigate the charities exposure to major risks. They consider that the development of the charities reserves and reviewing internal controls and risk will provide the charity with adequate risk assurance and sufficient resources in the event of adverse conditions. They also recognise that the nature of some of the charities work requires active acceptance and management of some risks when undertaking activities to achieve the objectives of the charity.
**Page 13**
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Company law requires the charity trustee5 to prepare finarKial statements lor each year which give a tnje
and fair view of the state of affaiT5 of the charitable companyand of the incomir¢£ r¢50urces and applicatKJn
of resources. Including the income and expenditure, of the charitable company for that period. In preparin8
the financial statements, the trUee$ are required to-.
select Sultable xcountin8 policies and then apply them conslstently:
observe the method5 and pdnciples in the Charlties SORP.
make jud8ements and estimates that are reasonable and prudent:
state whether applicable UK accounting stsndards have been followed, Subject to any m*erial
departures discEosed and explained in the financial statements:
prepare the flnanctal ststements on the goir4concem basis unle55 it is inappropriate to presume that
the charity will continue bn busine55
The trustees are spOnsible for keeplng proper accountlng records that dls¢lose wfth reasonable accuracy at
any time the financial position of the charity and to enable them to eThSu that the finanaal statements
comply with the Compan5es Art 21J>G. They are a150 responsible safe8uarding the assets of the charlty and
hence taking reasonable stsps for the prevention and detertion of fraud and other irregularitie5.
The trustees are responsible for the maintenance and integrity of the corporate and financial infomation
included on the chaftsble company's website. LebTslation in the United Kingdom governing the preparation
and di55emination of financial stotements may differ from leglslation in otherjurisdirtion5.
Independent ExaMhS
Sthery Champness, the charitys Independent eK4mtfters are willin8 to remain In office and a
resolution to re-appoint them will be proposed at the Annual General Meeting.
The Trustees have tsken advantage of the small Companie rezirne in preparing the Report of the Trustees.
On behalf of the Trustees:
Mr G Wood
Chair of Trustees
Date:
P4e 14
**Commission Apostolic Trust Limited**
**Independent Examiner’s Report to the Trustees of Commission Apostolic Trust Limited**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2021.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
**Page 15**
**Commission Apostolic Trust Limited**
**Independent Examiner’s Report to the Trustees of Commission Apostolic Trust Limited**
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.
Nicholas Fernyhough (FCA DChA) For and on behalf of Saffery Champness LLP
Chartered Accountants Midland House 2 Poole Road Bournemouth Dorset BH2 5QY
Date: 22 August 2022
**Page 16**
**Commission Apostolic Trust Limited**
## **Statement of Financial Activities (including Income and Expenditure account) For the Year ended 31 December 2021**
|**Notes**
**Income and endowments from:**
**Generated funds**
Donations and legacies
2
Charitable activities
3
Investments
**Total incoming resources**
**Expenditure on:**
Charitable activities
4
**Total resources expended**
**Net expenditure**
**Transfers between funds**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|
**Unrestricted**
**funds**
**2021**
**£**
691,665
33,852
3,912
729,429
794,660
794,660
(65,231)
(36,704)
(101,935)
1,006,421
904,486|**Restricted**
**funds**
**2021**
**£**
62,070
-
-
62,070
56,451
56,451
5,619
36,704
43,323
67,631
109,954|**Total**
**2021**
**£**
753,735
33,852
3,912
791,499
851,111
851,111
(59,612)
-
(59,612)
1,074,052
1,014,440|**Total**
**2020**
**£**
910,133
49,110
12,113|
|---|---|---|---|---|
|||||971,356|
|||||991,973|
|||||991,973|
||||||
|||||(20,617)|
|||||-|
|||||(20,617)|
|||||1,094,669|
|||||1,074,052|
All gains and losses are included above. The deficit for the year for Companies Act purposes was £59,612 (2020: £20,617).
The notes and accounting policies on pages 21-38 form part of these accounts.
**Page 17**
Commisslon Tnist iiffllted
Balance Sheet at 31 December2021
2021
2020
14otes
Fjxed assets
Tangible as$
io
14,318
7,H7
Current assets
Debtors
Cash at bank and in hand
li
232548
957A)11
223.481
1.058,07S
1.189559
L281,556
Cxeditors: Amounts faUin8 due
wlthin one year
12
1189.4371
1214,9511
Net cwrent assets
I,LKKJ.122
I,Q66.605
Total assets les5 current
Ilabllltles
1.014,440
1.074,052
Funds
Unrestrieted funds
General funds
De518nated funds
389,869
SS1,321
296.948
709,473
14
941,190
I,CK16.421
R¢strirfed fvnds
13
73.250
67,631
Total lunds
15
1.014.440
1.074,052
The notes and accountin8 pollcies on pages 21-38 form part of these accounts.
Approved by the Board ol Trustees on 4 August 2022 and SiBned on its behav
MrG
Mrs D Theunissen
Company numb#r: 1>8293624
Pale 18
## **Commission Apostolic Trust Limited**
## **Cash flow statement Year ended 31 December 2021**
|**Notes**
**Cash flows from operating activities:**
**Net cash provided by operating activities**
16
**Cash flows from investing activities:**
Dividends, interest and rents from investments
Proceeds from sale of tangible fixed assets
Purchase of tangible fixed assets
**Net cash used in investing activities**
**Change in cash and cash equivalents in the**
**reporting period**
Cash and cash equivalents at the beginning of the
reporting period
**Cash and cash equivalents at the end of the**
**reporting period**
17|**£**
3,912
-
(8,810)|**2021**
**£**
(96,166)
(4,898)
(101,064)
1,058,075
957,011|**£**
12,113
-
(1,438)|**2020**
**£**
(143,117)
10,675
(132,442)
1,190,517|
|---|---|---|---|---|
||||||
|||||1,058,075|
**Page 19**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements Year ended 31 December 2021**
## 1 **Accounting policies**
## 1.1 **Basis of preparation**
The financial statements have been prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, the Charity Commission Statement of Recommended Practice - Accounting and Reporting by provisions of the Charities SORP (FRS 102) – Accounting and Reporting by Charities: Statement of Recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2019) and the Companies Act 2006.
Commission Apostolic Trust Limited constitutes a public benefit entity as defined by FRS102.
The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
## 1.2 **Fund Accounting**
The general unrestricted fund is available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are those funds which the Trustees have set aside from the Annual Offering for the benefit of future projects.
The restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## 1.3 **Fixed Assets**
All fixed assets are initially recorded at cost.
All assets costing more than £400 are capitalised.
## 1.4 **Depreciation**
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Motor vehicles – 25% reducing balance
Other plant and machinery – 25% reducing balance
**Page 20**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 1 **Accounting policies (continued)**
## 1.5 **Incoming Resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Specific policies are applied to particular categories of income.
Voluntary income is received by way of grants and donations and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Investment income, being interest, is included when receivable.
Incoming resources from grants which are related to performance and specific deliverables are accounted for as the charity earns the rights to consideration by its performance.
## 1.6 **Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Irrecoverable VAT is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the time spent.
Governance costs include those costs associated with meeting with constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management of the charity.
## 1.7 **Pension costs**
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the statement of financial activities
## 1.8 **Financial instruments**
The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
**Page 21**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 1.9 **Critical estimates and judgements**
In the application of the Charity’s accounting policy the trustees are requested to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumption are reviewed on an ongoing basis.
## 2 **Donations and legacies**
|**Donations**
General gifts
Grants|**Unrestricted**
**funds**
**£**
470,869
220,796
691,665|**Restricted**
**funds**
**£**
55,380
6,690
62,070|**Total**
**funds**
**2021**
**£**
526,249
227,486
753,735|**Unrestricted**
**funds**
**£**
595,327
192,017
787,344|**Restricted**
**funds**
**£**
105,691
17,098
122,789|**Total**
**funds**
**2020**
**£**
701,018
209,115|
|---|---|---|---|---|---|---|
|||||||910,133|
## 3 **Charitable activities**
|**Donations**
Together at Connect Festival
Training income
Other events and activities|**2021**
**£**
5,222
28,818
(188)
33,852|**2020**
**£**
21,853
26,853
404|
|---|---|---|
|||49,110|
All income from charitable activities was unrestricted in both years.
**Page 22**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 4 **Analysis of total resources expended**
|**Current year**
**Charitable activities**
Events
Training
Apostolic Ministry & Support
Local & Worldwide mission
Total resources expended
Support staff costs
**_Prior year_**
**Charitable activities**
Events
Training
Apostolic Ministry & Support
Local & Worldwide mission
Total resources expended
Support staff costs|**Grants**
**£**
500
-
58,498
267,162
326,160
**Grants**
**£**
40,000
-
-
368,695
408,695|**Staff**
**costs**
**£**
41,160
70,656
8,171
155,519
275,506
157,909
433,415
**Staff**
**costs**
**£**
87,643
64,543
9,625
155,197
317,008
148,737
465,745|**Other**
**direct**
**costs**
**£**
6,196
5,163
2,065
7,228
20,652
**Other**
**direct**
**costs**
**£**
4,984
4,153
1,661
5,814
16,612|**Support**
**costs**
**£**
68,638
57,198
-
102,957
228,793
(157,909)
70,884
**Support**
**costs**
**£**
74,898
62,414
-
112,346
249,658
(148,737)
100,921|**Total**
**2021**
**£**
116,494
133,017
68,734
532,866|
|---|---|---|---|---|---|
||||||851,111|
||||||**Total**
**2020**
**£**
207,525
131,110
11,286
642,052|
||||||991,973|
|||||||
**Page 23**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
|5
**Allocation of support costs**
**Current year**
Property costs
Travel costs
Staff costs
Office costs
Information Technology
Teaching & training costs
Finance costs
Governance costs
-
Staff
-
Professional fees
-
Legal fees
**Prior year**
Property costs
Travel costs
Staff costs
Office costs
Information Technology
Teaching & training costs
Finance costs
Governance costs
-
Staff
-
Professional fees
-
Legal fees|
**Total**
**£**
12,954
8,238
153,648
31,400
4,260
3,084
800
4,260
9,509
640
228,793
**Total**
**£**
15,451
28,984
143,923
35,758
3,101
3,302
2,863
4,813
10,711
752
249,658|
**Fundraising &**
**Events**
**£**
3,886
2,472
46,094
9,420
1,278
925
240
1,278
2,853
192
68,638
**Fundraising &**
**Events**
**£**
4,635
8,695
43,177
10,727
931
991
859
1,444
3,213
226
74,898|**Mission**
**activities**
**£**
5,829
3,707
69,142
14,130
1,917
1,388
360
1,917
4,279
288
102,957
**Mission**
**activities**
**£**
6,953
13,043
64,765
16,092
1,395
1,486
1,288
2,166
4,820
338
112,346|**Teaching &**
**Training**
**£**
3,239
2,059
38,412
7,850
1,065
771
200
1,065
2,377
160|
|---|---|---|---|---|
|||||57,198|
|||||**Teaching &**
**Training**
**£**
3,863
7,246
35,981
8,939
775
825
716
1,203
2,678
188|
|||||62,414|
**Page 24**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
|6
**Grant expenditure**
The charity made the following grants during the period:
**Local**
**Worldwide**
**£**
**£**
A Fonte Egreja Evangelica
-
-
Adam and Nina Majerus
-
7,750
Advance
-
-
Aldershot Church Plant
-
-
Cardiff Restricted Fund: Giving
-
-
Catalyst Network
-
-
Christ Central
-
-
Church Planting Resources
India
-
10,200
Clarendon Trust – Newday
-
-
Commission Training Subsidy
16,750
-
Commission Event
Underwriting
500
-
Connect Festival
-
-
Covid crisis relief - Bangladesh
-
3,046
Covid crisis relief – Kachwa
Christian Hospital - India
-
-
Covid crisis relief - Miro
-
434
Crisis relief
25,000
-
Crisis relief – Cottons - Italy
-
750
Dave & Karen Priest Middle
East support
-
5,000
Delegates to Event
5,000
-
Edfri International
-
5,000
Ghana
-
16,422
Global
-
-
India Covid Relief
-
19,816
India Gospel Ministries
-
-
Jubilee +
5,000
-
Life church Southampton
-
-
Madrid
-
-
Mission contingency -
Philippines
-
500
Mission work in Penafiel
Portugal
-
-
Myanmar restricted
-
4,536
Newday underwriting
-
-
NF Events Support
10,000
-
Paul and Joanna Young
-
7,500
Portugal SURE
-
-
Red deer Canada
-
-
Social Action
5,000
-
Social Action - Parivartan
-
42,454
**Carried forward**
**67,250**
**123,408**
|**2021**
**£**
-
7,750
-
-
-
-
-
10,200
-
16,750
500
-
3,046
-
434
25,000
750
5,000
5,000
5,000
16,422
-
19,816
-
5,000
-
-
500
-
4,536
-
10,000
7,500
-
-
5,000
42,454
**190,658**|**Local**
**£**
-
-
-
5,000
66,686
3,330
3,330
-
5,000
-
40,000
30,000
-
-
-
-
-
-
-
-
-
10,000
-
-
-
5,000
-
-
-
-
10,000
20,000
-
-
-
10,000
-
**161,646**|**Worldwide**
**£**
13,000
12,500
3,330
-
-
-
-
32,150
-
-
-
-
5,568
2,500
5,000
-
-
7,500
-
-
50,337
-
24,450
2,500
-
-
8,000
-
4,250
816
-
-
-
2,500
5,000
-
3,650
**167,683**
|**2020**
**£**
13,000
12,500
3,330
5,000
66,686
3,330
3,330
32,150
5,000
-
40,000
30,000
5,568
2,500
5,000
-
-
7,500
-
-
50,337
10,000
24,450
2,500
-
5,000
8,000
-
4,250
816
10,000
20,000
-
2,500
5,000
10,000
3,650|
|---|---|---|---|---|
|||||**329,329**|
**Page 25**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 6 **Grant expenditure (continued)**
|**Bought forward**
Stepping Stones India
Tearfund - Afghanistan
Trinity Life Church
UK Operational Support
Union School of Theology
Worship encounter
**Total**|**Local**
**£**
**67,250**
-
-
6,250
122,000
6,600
-
**202,100**|**Worldwide**
**£**
**123,408**
225
5,000
-
-
-
-
**128,633**
|**2021**
**£**
**190,658**
225
5,000
6,250
122,000
6,600
-
**330,733**|**Local**
**£**
**161,646**
-
-
-
-
3,300
798
**212,444**|**Worldwide**
**£**
**167,683**
200
-
-
-
-
-
**196,251**
|**2020**
**£**
**329,329**
200
-
-
-
3,300
798|
|---|---|---|---|---|---|---|
|||||||**408,695**|
**Page 26**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 7 **Net outgoing resources for the year**
This is stated after charging:
## 8
|Staff pension contributions
Depreciation
Auditor’s remuneration – audit fees
Auditor’s remuneration– general advice
Independent examiner’s fee
**Staff costs**
The movement in the year is after charging:
Wages and salaries
Social security costs
Pension costs
erage number of employees, analysed by function was:
Mission staff
Operational staff||**2021**
**£**
12,400
1,939
-
-
3,950|**2020**
**£**
11,802
2,402
5,550
1,050
-
**2020**
**£**
417,376
36,567
11,802
465,745
**2020**
**No**
2
12|
|---|---|---|---|
|||**2021**
**£**
382,342
38,673
12,400
433,415
**2021**
**No**
2
12||
|||||
|||||
The average number of employees, analysed by function was:
Total remuneration, including national insurance contributions, of key management personnel in the period was £208,857 (2020: £177,542).
During the year 1 employee received remuneration between £60,000 and £70,000 (2020: 1 employee between £60,000 and £70,000).
**Page 27**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 9 **Trustees’ remuneration**
The Memorandum of Association authorises the payment of remuneration to trustees for services other than acting as a trustee. The following paragraphs outline the payments so made.
M Jarvis is a trustee of the charity. During the year, Miles Jarvis received a salary, including pension contributions of £39,108 (2020: £48,124) for his role as Director of Operations of the Charity. O Bolorunduro was appointed as a trustee of the charity during the year. Since appointment on 14 July 2021, O Bolorunduro received a salary, including pension contributions of £18,645 for his role as Finance Director of the Charity. No other trustees received any remuneration during the current or previous year.
Donations totalling £1,733 (2020: £2,300) were received from the trustees during the year. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the current or previous year, other than as disclosed in note 18.
No expenses were reimbursed to any trustee during the current or previous year, other than as disclosed in note 19.
**Page 28**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
|10**Tangible fixed assets**
**Cost or valuation**
At 1 January 2021
Additions
Disposals
**At 31 December 2021**
**Depreciation**
At 1 January 2021
Charge for the year
Eliminated on disposal
**At 31 December 2021**
**Net book value**
31 December 2021
31 December 2020
11
**Debtors**
Trade debtors
Other Debtors
Prepayments|**2021**
**£**
10,569
4,991
216,988
232,548||**Office**
**equipment**
**&**
**machinery**
**£**
21,433
8,810
-|
|---|---|---|---|
||||30,243|
||||13,986
1,939
-|
||||15,925|
||||14,318|
||||7,447|
||||**2020**
**£**
6,962
-
216,519|
||||223,481|
**Page 29**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 12 **Creditors**
|**Amounts due within one year:**
Trade creditors
Deferred income
Other creditors|**2021**
**£**
66,964
70,093
52,380
189,437|**2020**
**£**
77,385
101,985
35,581|
|---|---|---|
|||214,951|
## 13 **Restricted income funds**
|**_Current year_**
Stepping Stones India
Cardiff
India Relational Mission
Ghana
Myanmar
Covid Crisis Relief
India Covid Relief
India and Far East
UK Church planting
**Total**
**_Prior year_**
Stepping Stones India
Cardiff
India Relational Mission
Ghana
Myanmar
Covid crisis relief
India Covid relief
India & Far East
Ahmedad
Chennai
**Total**|**Balance at**
**1 January**
**2021**
**£**
159
(36,704)
12,458
23,966
10,762
25,969
17,972
13,049
-
67,631
**Balance at**
**1 January**
**2020**
**£**
199
28,655
12,458
34,153
3,730
-
-
-
-
-
79,195|**Incoming**
**resources**
**£**
160
-
6,690
-
-
-
40,095
7,982
7,143
62,070
**Incoming**
**resources**
**£**
160
2,289
-
20,150
7,848
36,614
42,529
3,949
4,625
4,625
122,789|**Outgoing**
**resources**
**£**
225
-
8,977
6,422
4,536
8,061
19,837
8,393
-
56,451
**Outgoing**
**resources**
**£**
200
67,648
-
30,337
816
10,645
24,557
150
-
-
134,353|**Transfers**
**£**
-
36,704
-
-
-
-
-
-
-
36,704
**Transfers**
**£**
-
-
-
-
-
-
-
-
-
-
-|**Balance at**
**31 December**
**2021**
**£**
94
-
10,171
17,544
6,226
17,908
38,230
12,638
7,143|
|---|---|---|---|---|---|
||||||109,954|
||||||**Balance at**
**31 December**
**2020**
**£**
159
(36,704)
12,458
23,966
10,762
25,969
17,972
3,799
4,625
4,625|
||||||67,631|
**Page 30**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
13 **Restricted income funds (continued)**
## **Stepping Stones India**
Stepping Stones is a charitable trust based in Mumbai, India. They operate several different social action ministries including leprosy care and treatment, supporting those recovering from addiction and so on. The project funding was transferred from Newfrontiers to Commission. There are a small number of donors who support the project over a calendar year. We send funds that we have received for the project at regular intervals through the year.
## **Cardiff Church Start**
There were donations received and expenses paid in relation to a church plant in Cardiff. The church received charity status in 2019 and all funds relating to the church were transferred from Commission in 2020.
## **India Relational Mission**
Relational Mission, a charity linked with Newfrontiers gave funds towards our community development work with churches in India. This work has continued through 2021 and is planned to increase over the coming years.
## **Ghana**
We received restricted funds from Grace Church Salisbury towards our work in Ghana. We've been using these funds in addition to the funds we had designated for work to be carried out in Ghana. This will continue through 2022.
## **Myanmar**
Confluence, a Newfrontiers sphere in the USA have pledged to contribute $10,000 over 3 years towards the work of Commission in Myanmar. This began in 2019 and is expected to carry on.
## **Covid Crisis Relief**
We received restricted funds from various individuals, churches and Newfrontiers spheres to support our work in bringing relief to those affected by Covid -19. These funds have been used to support those adversely affected in various parts of the world. We will continue throughout 2022, to support those requiring it and bring relief to those affected through our partners in different nations.
## **India Covid Relief**
We received restricted funds from various individuals, churches and Newfrontiers spheres to support our work in bringing relief to those affected by Covid -19 in India. These funds have been used to support those adversely affected in various parts of India. We will continue throughout 2022, to support those requiring it and bring relief to those affected, working with our partners in India.
**Page 31**
**Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
13 **Restricted income funds (continued)**
## **India & Far East**
Confluence, a charity linked with Newfrontiers gave funds towards our apostolic work in India.
## **Ahmedad**
We received restricted funds from Clarendon Trust towards starting a church in Ahmedad, India.
## **Chennai**
We received restricted funds from Clarendon Trust towards starting a church in Chennai, India.
## **UK Church Planting**
We received restricted funds from Newfrontiers towards church planting in the UK.
**Page 32**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 14 **Unrestricted income funds**
|**Current year**
**Designated funds**
International
Church Planting
UK Apostolic
Support
International
Apostolic Support
Supporting the
Poor
Task Teams &
overheads
Underwriting
Events
UK Mission
Social Action
**Unrestricted funds**
General funds|**Balance at**
**1 January**
**2021**
**£**
31,075
70,097
8,092
3,463
290,117
88,498
208,136
9,995
709,473
296,948
1,006,421|**Incoming**
**resources**
**£**
-
-
15,000
36,000
195
-
137,998
-
189,193
540,236
729,429|**Outgoing**
**resources**
**£**
10,000
8,086
189,542
12,250
91,216
-
36,250
-
347,345
447,315
794,660|**Balance at**
**31 December**
**Transfers**
**2021**
**£**
**£**
-
21,075
-
62,011
166,450
-
-
27,213
(166,450)
32,645
-
88,498
-
309,884
-
9,995
-
551,321
(36,704)
353,165
(36,704)
904,486|**Balance at**
**31 December**
**Transfers**
**2021**
**£**
**£**
-
21,075
-
62,011
166,450
-
-
27,213
(166,450)
32,645
-
88,498
-
309,884
-
9,995
-
551,321
(36,704)
353,165
(36,704)
904,486|
|---|---|---|---|---|---|
||||||551,321|
||||||353,165|
||||||904,486|
**Page 33**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 14 **Unrestricted income funds**
|**Prior year**
**Designated funds**
International
Church Planting
UK Apostolic
Support
International
Apostolic Support
Supporting the
Poor
Task Teams &
overheads
Underwriting
Events
UK Mission
Social Action
**Unrestricted funds**
General funds|**Balance at**
**1 January**
**2020**
**£**
11,075
80,565
146,020
46,012
376,935
138,498
1,569
9,995
810,669
204,805
1,015,474|**Incoming**
**resources**
**£**
45,000
-
85,000
-
-
-
249,867
-
379,867
468,700
848,567|**Outgoing**
**resources**
**£**
25,000
10,468
222,928
42,549
86,818
50,000
43,300
-
481,063
376,557
857,620|**Balance at**
**31 December**
**Transfers**
**2020**
**£**
**£**
-
31,075
-
70,097
-
8,092
-
3,463
-
290,117
-
88,498
-
208,136
-
9,995
-
709,473
-
296,948
-
1,006,421|**Balance at**
**31 December**
**Transfers**
**2020**
**£**
**£**
-
31,075
-
70,097
-
8,092
-
3,463
-
290,117
-
88,498
-
208,136
-
9,995
-
709,473
-
296,948
-
1,006,421|
|---|---|---|---|---|---|
||||||709,473|
||||||296,948|
||||||1,006,421|
## **Designated Funds - Annual Offering**
Funds were raised through our annual offering and designated for the projects and ministries detailed above. Below is a brief description of the different projects and ministries.
- International Church Planting – Grants for ongoing or new church plants in Madrid, Porto and Penafiel, Texas, India, Ghana, Middle East, USA and other nations where we are working.
- UK Apostolic Support – supporting the ongoing care and support of Commission churches in the UK to cover travel, speaker and venue hire.
- International Apostolic Support – supporting our different bases – for example in India and the Iberian Peninsula, as well as establishing new connections in USA, Latin America, the Middle East, as well as supporting the ongoing work of Newfrontiers and Newfrontiers churches.
- Supporting the poor – supporting crisis relief work when needed and ongoing long-term community development programmes, specifically in India and Bangladesh in 2021. We also set up a designated fund for our ongoing support of Foundations for Farming in India.
- Task teams & overheads – funds set aside for future projects based on outcomes from our SURE strategy (Send, Unify Release Equip).
**Page 34**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 14 **Unrestricted income funds (continued)**
- Underwriting Events and Operations – Commitment to subsidise shortfalls for our on-going operational costs and to subsidise our annual festival and other events to reduce ticket costs.
- UK mission - grants for new church plants or sites in the UK, and supporting the process of adopting churches into the Commission family.
- Social Action – funds used to or contributed towards local and international social action. Some of these funds are put into a designated fund by commission for future use.
## 15 **Analysis of net assets between funds**
## **Funds balances are represented by:**
|**Tangible fixed**
**assets**
**2021**
**£**
Restricted
funds
-
Designated
funds
-
General
funds
14,318
14,318|**Net current**
**assets**
**2021**
**£**
73,250
551,321
375,551
1,000,122|**Total**
**2021**
**£**
73,250
551,321
389,869
1,014,440|**Tangible**
**fixed assets**
**2020**
**£**
-
-
7,447
7,447|**Net current**
**assets**
**2020**
**£**
67,631
709,473
289,501
1,066,605|**Total**
**2020**
**£**
67,631
709,473
296,948|
|---|---|---|---|---|---|
||||||1,074,052|
## 16 **Reconciliation of net income to net cash flow from operating activities**
|**Net income for the reporting period (as per the**
**statement of financial activities)**
Depreciation
Loss/(profit) on disposal of fixed assets
Dividends, interest and rents from investments
(Increase)/decrease in debtors
Decrease in creditors
**Net cash outflow from operating activity**|**2021**
**£**
(59,612)
1,939
-
(3,912)
(9,067)
(25,514)
(96,166)|**2020**
**£**
(20,617)
2,402
516
(12,113)
(52,445)
(60,860)|
|---|---|---|
|||(143,117)|
**Page 35**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
|17
**Analysis of cash and cash equivalents**
Cash in hand
Deposits on more than 3 months’ notice
18
**Analysis of changes in net debt**
**Balance at**
**1 January**
**2021**
**£**
Cash and cash equivalents
1,058,075
**Balance at**
**1 January**
**2020**
**£**
Cash and cash equivalents
1,190,517|**Cash**|
|---|---|
## 19 **Related party transactions**
During the year 2 trustees (2020: 1) were reimbursed £1,160 (2020: £932) for travel and other expenses.
During the year, Hope Church Winchester, of which G Wood is also a director, donated £47,447 (2020: £36,500) to the charity.
During the year, Westminster Chapel, of which S Sloan is also a director, donated £20,004 (2020: £22,503) to the charity.
During the year, Welcome Church, of which L Green is also a director, donated £66,550 (2020: £79,794) to the charity.
During the year, Citygate Church, of which S Theunissen and J Salway are also directors donated £8,858 (2020: £8,053) to the charity.
**Page 36**
## **Commission Apostolic Trust Limited**
## **Notes to the financial statements (continued) Year ended 31 December 2021**
## 20 **Company limited by guarantee**
The company is limited by guarantee and therefore has no share capital. In the case of a winding up each member has guaranteed to contribute an amount not exceeding £1. At 31 December 2021 the total of such guarantees was £4 (2020: £5).
## 21 **Taxation**
Commission Apostolic Trust Limited is a registered charity and can claim exemption from Corporation Tax on income and gains which are applied for charitable purposes under section 505, Income and Corporation Taxes Act 1988.
**Page 37**