Company Re8i5tration No. 08293624
Charity Re8i5tration No. 1150017
Commission Apostolic Trust Limited
Report and Financial Statements
31 December 2022

COMMIS￿On Ap05tollc Trust Limited
Contents
Page
Trustees and trust information
Report of the trustees
2-13
Independent examinels report
14-15
Statement of financial activities
16
Balance sheei
17
Cash flow statement
18
Notes to the Accounts
19-35

Commission ApostolS¢ Trust Llmlted
Trustees and Trust Information
Year ended 31 December 2022
Trustee5
Mr J S Salway Iresigned on 14 july 20221
Mr G A Wood (Chairman)
MrP Morton
Mr S D Theunissen
Mr O A 8olorunduro
Mr M B larvis
Mr5 L M Green
Mr S T Sloan
Independent Examiners
Saffery Champness LLP
Midland House
2 Poole Road
Bournemouth
Dorset
BH2 SQY
Solicitors
Lester Aldridge
Russell House
Oxford Road
Bournemouth
Dorset
BH8 8EX
Bankers
HSBC Bank PIC
59 Old Christchurch Road
Bournemouth
Oorset
BHI IEA
Company Registration NuM￿r
08293624
Charlty Number
1150017
Principal Office
138 Holdenhurst Road
Bournemouth
Dorset
BH8 8AS
Member5 of the Company
MrG A Milier
Mr 5 Petch
Mr T Blaber
Mr C Kilby
Page I

Commisslon Apostoll¢ Trust Llmlted
Report of the Trustees
Year ended 31 December 2022
TrustèÈlDirertors Report
The trustees, who are also directors for the purposes of company law. have pleasure in presenting their Report
and Financial Statements of the Charlty for the year ended 31 December 2022.
Other than james Salway (resigned July 20221, the trustees named on page I served throughotjt the year.
Objertives ondActivities
Prlnclpal Objertive5
The main objectives of Comrnission Ap05tolic Trust Ltd are to advance the Christian faith. to relieve sickness.
poverty, and distress to persons in need by virtue of age or soclal or economi¢ ¢lrcumstan¢es and to advance
the education whether of children or of adults.
Prlnclpal Actlvltles
In Order to achieve its objectives, Commission works as a worldwlde family of churches through the followlng
activities..
l.Establishing new churches and Caring for established churches
2.Organlslng conferences to encourage and envision individuals and church leaders
3.Training individuals lor Chrlstian service in the church and community
4.Stren8thening relationships and developing apostolic leaders both in the VK and abroad
S.Working directly wlth or supporting projetts helpin8 the poor or those in hardship
Achievements andperformunce
Overview
Commission is an international family of churches working togethei to start and care for churches, and to
impact the comrnunities which those churches Serve. We have a vision to see thousands of lives transformed,
throuEh hundreds of churches in tens of nations.
2022 meant returning to our normal actwities. We started to meet in person for events and trainin& we
able to launch two brand new events,. Kids on Tour and Commission Leadership Conference and we saw the
first graduations for two of our new trainin8 course5,' TLM ITrainin8 for Leadership and Ministry) and Goip
IGraduate Diploma).
We saw a hunger for togetherness as we gathered delegates from across Commission Churches for the first
time in two years, since the beginning of the Covid-19 pandemic. Delegates were able to enjoy times of
fellowship, encouragement and envisionin8 at 8atherin85 like Amplify, Prayer and Fasting and the Leadership
Conference. These gave us the confidence to launch bookings for our new annual festival which has now been
renamed The Commission Festival and will have r(s debut in August 2023.
Review of the yearfs activities
Éach of the five Principal Activitie5 of Commission are outlined below with 5ignilicant achievements for 2022 noted.
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Commission Apostolic Trust Limited Report of the Trustees Year ended 31 December 2022 

## 1. Establishing new churches and caring for established churches 

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. 

A review of how we continue to and the best ways to support churches was launched in September 2022 and we expect the report to be available in early 2023. Following a number of significant staff changes within the Commission team and considering other changes and challenges brought about by the Covid-19 pandemic, the UK Leadership Team was reshaped and resized by Guy Miller. 

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. 

## 2. Organising conferences to encourage and envision individuals and church leaders 

2022 was very much a year of restarting for Commission. Particularly in the UK. We had the opportunity to relaunch some of our regular events from pre-pandemic and were also able to launch two new events during the year. Some of the events we delivered in 2022 are: 

- Amplify – This was our first event in 2022 and first in person event since the pandemic. Amplify is a gathering primarily for Elderships Couples and all those with significant leadership responsibilities within our UK churches. We had a very successful event with over 200 delegates booked into the 2-day event, with guest speakers and evening entertainment on the first day. There was a lot of positive feedback from delegates who felt blessed by the opportunity to relax, have fun and be spiritually fed at the event. 

- Kids on Tour – This was a brand new event for 2022 focusing on what we had to offer the children of our churches. The vision came out of a recognition that a lot of the children across Commission Churches might have missed out due to the cancelation of our annual festival and the impact that 

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Commission Apostolic Trust Limlted
Report of the Trustees
Year ended 31 Dettmber Z022
Establishing new churches and ¢arln¥ for established churches
A vital part of the work of Commission is largely unseen but is the on80ing 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 Isee below), supporting church leaders through
providing trainin& advice and coaching and speaking at various church meetin8S throughout the year.
A revSew of how we continue to and the best ways to support churches wa5 launched in September
2022 and we expect the report to be available in early 2023. Following a number of s18nificant staff
changes within the commission team and considering other changes and challenges brought about by
the Covid-19 pandemic. the UK Leadership Team was reshaped and resiled by Guy Miller.
This support moved to almost exclusive online support through the pandernic, 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 LIK were Smplemented, 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 SL*PPOrt 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
number5 in South Asia through the adoption of existing churthes. Our international family was
similarly impacted by the lockdown restrictions imposed by local Governments. Notably the churche5
in South Asia and the Philippines were significantly impatted and a crisis relief fund was developed to
a5515t with the immediate needs (see below).
Local leadership continues to be developed by the UK and International Leadership Teams Isee below)
and continued efforts a￿ being made to train and develop national leaders in order to sustain the
ministry of stsrting new churches.
Organlslng conferences to encourage and envision individuals and churth leaders
2022 was very much a year of restarting for Commlssion. Particularly in the UK. We had the
opportunity to relaunch some of our regular events from pre-pandemit and were a150 able to launch
two new events during the year. Some of the events we delivered in 2022 are:
Amplify- This was our first event in 2022 and first in person event since the pandemic. Amplify is
a gathering primarily for Elderships Couples and all those with significant leadership
responsibilities within our UK churches. We had a very successful event with over 200 delegate5
booked into the 2-day event, with guest speakers and evening entertainment on the first day.
There was a lot of positive feedback from delegates who felt blessed by the opportunity to relax,
have fun and be spiritually fed at the event.
Kids on Tour-This was a brand new event for 2022 focusing on what we had to offer the children
of our churches. The vision came out of a recognition that a lot of the children across Commission
Churches might have missed out dL*e to the cancelation of our annual festival and the impact that
Pa8e 3

Commission Apostolic Trust Llmlted
Rèport of the Trustees
Year ended 31 December 2022
the pandemic rnight have had on their local church. 5 sessions were planned to take place in five
different locations acr05S the south of England (Woking. Winchester, Chichester. Bournemouth
and Honitonl Unfortunately, due to low numbers for the Chichester instalment, that had to be
cancelled. The event was well received by the delegates, their parents and the Commission
churches who were able to send young people to the events.
Commlsslon Prayer & Fa5tin8 - Having been the last in person event we hosted in 2020 befo
lockdown in England, it was a joy to meet again for 2 days of praying and fasting in March and
again in November 2022. We gathered over 130 delegates booked into both events which were
hosted by Welcome Church in Woking. An online option was made available for those delegates
who having already booked into the even¢ were unable to be present at the event due to illness.
Commission Leadership Conlerence- This was a brand-new event launched in 2022. It served as
a gauge for delegate5 appetite for large gatherings particularly after a long time of not being able
to host such events. There were ovei 400 delegates present at the event which was made available
for people to attend in person, or online both in the UK and oversees. The Conference provided
an opportunity to worship, and received great teaching on very important. relevant, and timety
topics.
Commission Kids webinar- This was an online event for gathering those who lead and work with
Kids across Cornmi55ion Churches. for equipping and envisioning. When run, this has Eathered an
average of 20 delegates.
Commission Students and Thirties {CST) - This event was last run in 2019 before the Covid-lg
pandemic. The event was relaunched in 2022 and gathered over 230 delegates. Delegates got the
opportunity to worship together and attend seminars on topics relating to university and worl
relationships and parenting as well as personal interests.
Tralnlng Indlvlduals for Chrfstlan servlce In the Church and ¢ommunlty
In 2020 a11 of our 5Ulte 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. With
new cohort belng added in each year, September 2022 saw our largest intake of students for most
of our courses since the initial launch. The take up and interest in the COLtrses has been very
encoura8in8.
READ- this one-year part tlme course is aimed at helping people learn how to read the Bible more
effertively. accurately. and devotionally. An interactive online course. 9 students enrolled onto this
course in the 2021-2022.
Commission Intern Year- this is a one-year internship for individuals which consists of serving a local
church and attending TFL courses Isee below). The stL¢dent5 are also gathered for three-day
residentials. four times in the year and once a month for a zoom call. 9 students are currently enrolled
on this course.
Level One - Theology for Llfe
this one-year part time course aims to increase theological
understanding of the core doctrines of the Christian faith. 20 students are currently enrolled onto this
¢our5e.
Level Two-Trainin8 for LeHder5hip and Ministry ITLMI-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.
Page 4

Commission Apostolic Trust Limited 

## Report of the Trustees Year ended 31 December 2022 

scholarship. 

In 2022, Commission offered a scholarship option for our level 1-4 courses to help those who may struggle with the financial cost of theological study. These scholarships will replace the Priscilla scholarship scheme. 7 scholarships were awarded for students enrolling onto courses in September 2022. 

## 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. 

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. 

Following the work carried out within the SURE programme, it was proposed that Commission needs 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. 

There have been a number of efforts made towards this, including a restructure and review of how the UK Team functions and how it relates to the international team, the role of Vinu Paul as an Apostle alongside Guy Miller within Commission, a review of the Hubs and Clusters with suggestions around how they can be restructured and how we can better connect Commission Churches to the apostolic teams. 

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 several nations including in the Middle East, Far East, Latin America and the USA. 

## 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. 

As in 2021, we continued to make use of the crisis relief offering taken up specifically to support those negatively affected by Covid. We continued to support those in need particularly in India. 

For a few years we have been running a Church and Community Transformation programme in India, in partnership with a local NGO, EFICOR. We were able to begin the final phase of this programme by launching a ‘training of trainers’ part of the program in 2022. The programme has continued to have 

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Comm15￿0￿ Ap05tolic Trust Limited
Report of the Trustees
Year ended 31 December 2022
significant irnpact on the communities where it has been established and run. We hope to see the
impact of this pr¢gramme continue to grow and hope to launch similar programmes in other locations.
We hold a crisis relief fund as part of the annual offering to use as and when crise5 develop so that we
can respond quickly when the need arises.
In all of the above activity, the focu5 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 15 not expressed or known. Overall, we hope that the impatt of our work is increasing in the
communities that our churche5 serve both in the UK and overseas. Through our partnership with local
churches, we believe Ouf work together is making a real difference to the lives of many.
Other activity..
Communl¢otlons ondresour¢es
Commission has maintained a regularly updated web51te which is a central point for resources. event bookings,
media archives and information about Commission. This website has valtsable resources in all areas of our
work including a focu5 on the updated vision and strategy, as well as information about upcoming events, our
training courses and a regular blog.
A regular social media presence has also been maintained primarily using the Instagram and Facebook
platforms.
There ha5 also been a reasonable amount of Commisslon branded material produced which has strengthened
our brand identity and unity throuEh our vision.
Our Digital Resource Hub has been a helpful source of information for many of our churches and has been
place where churches can share useful resources.
Communication is a vital element in unifyin8 our churches to our common aims and values and we will
continue to ensure we pursue excellence in this area.
Opemtlofts
Throughout the year the administratwe team along with the charity dirertor5 continued to work hard to
ensure we have robust policies and proceitures in place to help achieve our long-term objertives. We have
developed strong Internal systems of administration. finance, risk management and governance throu8h the
implementation of an operational framework.
Impact of the Covid-19 pandemic
During 2022 we fe￿ the impact of Covid-19 le55 a5 many of our artivities began to return and we were on
again able to meet in person for events and trainin8.
Our income has Still been impacted a5 3 consequence of the pandemlc. This has been malnly be¢au5e we
have not been able to host our annual summer festival where in addition to ticket income from delegates,
we raise donations through our offering.
We eagerly anticipate the laLtnch of our brand-new event'commission Festival, In 2023 at the Royal Bath
and West Showground.
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CommSsslon Apostolic Trust Limlted
Report of the Trustees
Year ended 31 De¢ember 2022
Incoming resources
Total incoming resources for the year were £713K durlng 202212021.. £792kl. This income is made up of
donations, training fees 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 £335k durin8 202212021.. £327kl. Donation5 received from our offering durin8 the year
amounted to just over £94.5k12021.. £227kl. These included amounts that were donated instead of receivin8
refunds for cancelled events. These fund5 are treated a5 designated funds by the directors.
Conference and Training income amounted to £45k during the year12021'. £34kl and includes events such as
Amplify. Commission Leadership Conference, Kids on Tour, as well as our leadership training courses.
This represents a significant drop in income solely due to the impact of Covid-19. Our overall attivities have
reduced since the be8innin8 of the pandemic and despite the fact that we have this year been ab￿ to host
events and training again. we are still not back to the number of events hosted pre-pandemic. Additionally,
the lack of our annual festival has had an impact on the level of offering donations we have received. Thls is
n part because there ha5 not been an opportunity to gather, celebrate and envision members of
Commission churches In the same way that we have been privlleged to In the past.
Future objective5
Our objective for the future continue5 tts be to expand our regular core activities of raising leaders, stsrting
and supporting established churches, ministry with the poor and proclamation of the Christian faf(h. 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 rnental
health of our leaders and those who work foi 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.
We will continue to emphasise our priority of caring for the vulnerable. isolated and in poverty, providin8 for
physical, emotional, and spiritual need5. Primarily thi5 happens through our local churche5 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.
Continued investment in our communications as at) organisation will also be a priority as we look to build
stronger relationship and unity as a family of churches.
Finally, conttnuin8 to build a strong UK administrative base 15 a priority in order to facilitate growth in all the
above pursuits and demonstrate sustalnable good practlce as a UK charitv.
Grant Moking 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 a￿ sometimes provided.
These are made following a thorough grant application process.
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Commission Apostolic Trust Llmlt
Report of the Trustees
Year ended 31 December 2022
Our grant management policy and associated procedures and systems was entirely updated in 2019, includin8
developing our online grant application and reporting systems further. This includes categorising the different
types of grants and speclfying the requirements for each category. For the categories which require an
application, applicant5 are required to submit project proposals including budgets, narratlve summary and
InterTrded impacts of funding. Depending on the nature of the grant, mid-term and final evaluatlon report5 are
also required as part Of the 8r3nt cycle. including submission of evidence of end point use of funds where
applicable.
Once received, the team with de￿gated authority for those funds le.8., for church planting) will asse55
applications before being di5CU55ed and agreed in the UK Leadership Team. The Operations team monitor and
review plans, evaluations and report5 including budgetary cont¥ols for all applications.
Reserves Policy
The dirertors review the Charltys reserves regularly in the light of Charity Commission guidance. The
directors believe that the charity should hold free reserve5 of between two and four months of the rnonthly
operating costs. as it is believed that this will provide sufficient fund5 to respond to any shortfalls in
donations and event ineome and would cover all costs in unforeseen circumstances.
The charitls current rese￿eS position is as follows..
The total funds held by the charity at 31 December 2022 are £895,81412021.. £1,014,440).
There is £40,03512021'. £109.9541 of 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.
£374,25612021: £551.3211 has been designated by the Directors at 31 December 2022.
The designated funds will be spent over time as we outwork the Song-term strategy for Commission.
Within the total funds there is £9,333 which could only be reali5ed by selling the fixed assets held by the
harity.
Therefore, the total free reserves held by the charity at the year-end are £472.190.
This amount is just above the polscy Set by the directors a5 two to four months of regular operating
cost51£200-£400KI. The intention is to make use of these funds over the coming years as we launch our
new festival, Comrnission Festival in 2023. Where we expect to have a significant amount of first year
costs.
Support, volunteers ond other orgoni547tions
Commission developed partly out of the identifiable benefit gained frorn 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 plantin8
and development, trainin& conferences and workinB with those in need.
The trustees expresstheirthanks for the on8oin8 8ener05ity of ¢huTches and individua15 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 tirne is volunteered to Commission both in continuous service an¢J at our various events throughout the
year.
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Commlsslon Apostoll¢ Trust Llmited
Report of the Trustees
Year ended 31 December 2022
Commission directly employed a total of 12 people in 2022.
In some case5, a deed of covenant may be set up with a Commission church, where an employee is joini
contracted by the church and Comrnission and a proportion of salary costs is covered.
The trustees wish to take this opportunity to thank all staff, past and present, for thelr service and
commitment.
Remunerution policy
Trustee5 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'5 Staffing requirements. The
matrix that was developed now takes into consideration annual inflation and helps to map out potential
development and a trajectory for eath 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 determinin8
where on the scale each employee 15 performin8 based on the matrix.
Salarie5 are reviewed at the end of each financial year and coincide with the production of budgets. These
are revièwed and discussed by trustees and approved at the year end.
Public Benefi't
The trustees have given due re8ard to the Charity Commlssions guidance on public benefit.
It 15 lrnportant to note the direct public benefit that exists from the establishing of churches in communities.
One of the main objective5 of a church 15 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 initiatNes 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 15
maintained. Thi5 has a direct impact on the public as projects are therefore shaped to best meet the needs of
those being served.
11 The public conferences provide an opportunity forteachin& worship. envisioning and church comrnunities
shaiing time together. This Is with the aim of churches enjoying being tO8ether to develop a stron8 sense
of community and a150 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 anv
who wish to attend, regardless of whether or not they are mefflbers of a church which 55 involved with the
Trust.
21 Tralning courses benefit the public in that they prepare church leaders and members for works of Christian
servite in the community. Often trainees are stimulated to engage more in social action work
as a result of takin8 these course5 a5 they come to further understand the importance of serving the local
communlty as a key tenet of the Christian faith.
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Commisslon Apostolic Trust Limited
Report of the Trustees
Year ended 31 December 2022
31 The variety of ways in which our churches en8a8e in community action projerts in the UK is Outlined in
our social actlon handbook. As a family of churches, we support much work in low income Idevelopingl
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.
This work includes community development pro8ramrnes, a8ri¢ultural programmes, education, and
capacity building. This would be by makit)g grants to programmes or with supplying personnel who can
help develop the programmes. We would again seekto work to a high standard. maintaininggood 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 effort5 after Ifor examplel a natural disaster. A number of the
individual churches in our family will a150 SUPPOrt various social action programmes in low-income
countries.
Strurture, Governt7nce and Mi7nagement
Goveming document
Commission Apostolic Trust Ltd is a charitable company. limited by guarantee. incorporated on 14 November
2012 and re815tered as a charity on 3 December 2012. The companws Memorandum of Association
established the objects and powers of the charitable company. The company is governed by its Articles of
Association.
Retr￿trnt￿t 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 alx) appoint
a director to serve untll the next Annual General Meeting, at which time he or she would cease to hold office
but would be eligible for election.
Indurtlon and training of trU￿ee$
All trustees are considered to be highly experienced and skilled individua15. Training 15 provided where
considered necessary.
Organisatlonal strurture
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 leader5 known as the 'UK Team,.
members of thi5 UK team are the company members and are responsible for the leadership and achievement
of the objectives of the charlty. 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 supportfor existing churche5, workwith 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 lor'hubs'l. led by a church leader appointed by the UK team.
Each Hub leader ha5 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 aspèrts of its progress.
The board of trustees consists of one executive trustee, and Six non-exe¢utive trustees. The non-executive
trustees bring experience and expertise in business, human resources, risk management, information
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Commlsslon Apostoll¢ Tryst Llmlted
Report of the Trustees
Year ended 31 December 2022
governance, security, and law.
The trustees have delegated the day-to-day responsibilitie5 of the charity to key staff and executive director.
These include Finance, Governance, HR and Risk systems and processes. The executlve trustee report5 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 movernent 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
objectlves.
Commission works with a number of these Newfrontiers church netrlorks both in the UK and overseas on
Initiative5 similar to those described above, where partnership helps both parties work together towards
achieving mutually agreed goals.
Risk mana8ement
The trustees have overall responsibility for the chariws internal ¢ontrol. Such a system can provide only
reasonable and not absolute assurance against errors or fraud. There is 3 clear delegation of the Irustee5'
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 re8lSter of the risks fated by the charity is maintained, identifying the majoi strategic and operational risks
faced and how they are being managed.
Commission's m05t signifKant risks are reputational,105s 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 nurnber
of strategies including accountability of leader5 and clear management of cornrnunications 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 set5 aside contin8encv
funds in tFie unlikely sltuation that the event need5 to be cancelled. Our event insurance includes cover for
damages to fixed buildings as well as communicable diseases on the show ground.
Page 12

Commission Apostollc Trust Llmlted
Report of the Trustees
Year ended 31 Oecember 2022
The trustees are satisfied that systems are in place to monitor, manage and mltl8ate the charlties exposure to
major risks. They consider that the development of the charities reserves and reviewing internal controls and
risk will provide the tharity with adeqLJate 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 ri5k5 when undertaking activities to achieve the objertives of the charity.
Trustees, responslbllltle5 In relatlon to the financial statements
The charity trustees (who are also the dirertors of the Charity for the purposes of company lawl are
responsible for preparing a trustees, annual repoit and financial statements in accordance with applicable
law and United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practicel.
Company law requires the charity trustees to prepare financial statements for each year which give a true
and fair view of the state of affairs of the charitsble company and of the incoming resources and application
of resource5, including the income and expenditure, of the charitable company for that period. In preparing
the financial statements, the trustees are required to..
select suitable accounting policies and then apply them conslstently-
observe the methods and principles in the Charities SORP,.
make judgements and estlmates that are ￿asOnable 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 80in8 concern basi5 vnless it is inappropriate to presume that
the charity will continue in business
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the flnancial p051tion of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They ave also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable compan¢s website. Legislation in the Unlted Kingdom governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdiction5.
Independent Examlners
Saffery Champness. the charitvs independent examiners are willing to remain in office and a resolution to re-
appoint them will be proposed at the Annual General Meeting.
The Trustees have taken advantage of the small companies. regime in preparin8 the Rèport of the Trustees.
On behalf of the Tru5tee5'.
MrGWoo
Chair of TrLJStees
Date.. 1510612023
Pa8e 13

Commi55ion Apostollc Trust Limited
Independent Examinerfs Report to the Trustees of
Commisslon Aposiollc Trust Umlted
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31
Oe¢ember 2022.
Respective responslbllltles ot trustees and examlner
A5 the charitls trustees of the Company land also it5 directors for the purposes of company lawl you are
responsible for the preparation of the accounts in a¢cordan¢e with the requirements of the Companies Act
20061'the 2¢X)6 A¢YI.
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 chariVs
accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l. In carrying out mv
examination I have followed the Directions given by the Charity Commission under 5ertion 145151 Ibl of the
2011 Act.
Basis of independent examlnerfs 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 ch3rlty and a comparison of the
accounts presented w5th 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 vievf and the report is limited to those matters set
out in the statement below.
Independent eMaminerf5 Statement
Since the Companvs gr05s income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am 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..
l. accounting records were not kept in respect of the Company as Tequired by section 386 of the 2006 Act,. or
2. the accounts do not accord with those ￿cOrdS,. or
3. the accounts do not comply with the accounting requirements ot section 396 of the 2006 Act other than
any requirement that the account5 give a 'true and fair view, which is not a matter Considered as part of an
independent examination,. or
4. the account5 have not been prepared in ac¢ordan¢e with the methods and principles of the Statement of
Recommended Prartice for accounting and reportinÈ by charities applicable to charities prepaiing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021.
Page 14

CommSsslon Ap05tollc Trust Llmited
Independent Examinerfs 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.
Casidhe Baleri ACA CTA
For and on behalf of Saffery Champness LLP
Chartered Accountants
Midland House
2 Poole Road
Bournemouth Dorset
BH2 5QY
Date.. 0310712023
Page 15

Commlsslon Apostolic Trust Limited
Ststement ol Finan¢lal Actlvlties lincludln8 Income and Ejtpenditure account)
For the year ended 31 December 2022
Jnrestrlcted
funds
2022
Restricted
fuvtds
2022
Total
2022
Total
2021
Notes
Income and endowments from:
Generated funds
Donations and legacies
570,331
30.762
601,093
753,735
Charitable actlvltles
106,523
106,523
33,852
Investments
5,826
5.826
3,912
Total incoming re50ur¢es
682,680
30,762
713,442
791,499
Expenditure an..
Charitable activities
711,637
120,431
832,068
851.111
Total resources empended
711,637
120,431
832,068
851,111
Net expenditure
128,9571
189,6691
1118,6261
159,6121
TTansfers between funds
119,7501
19,750
Net rn￿eMent in funds
148.7071
169,9191
1118,6261
159,6121
Recon¢lliation of funds..
Total funds brought forward
904,486
109,954
1,014,440
1,074,052
Total funds ¢arried forward
855,779
40.035
895.814
1,014,440
All gains and1055es are included above. The deficit for the year for Companies Act purpose5 wa5 £118.626
12021.. £59,612).
The notes and accounting policies on pages 19-35 form part of these accounts.
Page 16

Commlsslon Ap05tolic Trust Limited
Balance Sheet at 31 December Z022
2022
2021
Notes
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
io
9,333
14.318
li
395.779
832,7(
232.548
957,011
1,228.485
1,189,559
Creditors: Amounts falling due
within one year
12
1342,0041
1189,4371
Net current a55ets
886,481
1.000.122
Total assets less current
895,814
1.014.440
Funds
Unrestrlcted funds
General funds
Designated funds
481,523
374,256
353,165
551,321
14
855,779
941,1
Restrirted funds
13
40.035
109.954
Total funds
15
895,814
1,014,440
In preparin8 the financial statement5'.
al The directors are of the opinton that the charitable company 15 entfcled to exemption from audr( conferred by
Section 477 of the Companies Act 2(Y)6.
bl No notice ha5 been deposited under Section 476 of the Companies Act 2006, and
cl The directors acknowledge respon5ibilitie5 for..
Ensuring the company keeps accountlng ￿cOrdS which comply with sectton$ 386 and 387 of the
Companies Act 2006, and
Preparing accounts which give a true and fair view of the state of affairs of the company as at the end
of the financial year end its profSt or loss for the hnaficlal year èccordance with the requirements of
5e¢tion 394 and 395 of the Companies Act 2006.
These accounts have been prepared in accorrfance with the provisions applicable to companies Subject to the small
cornpanies, re8irne.
ed by the 8oard of Trustees on l.-)
App
.2023 and si8ned on its behalf bv
Mr S D Theunissen
Company number.. 08293624
The note5 and accounting policies on pages 19-35 form part of these accounts.
Page 17

Commisslon Apostoll¢ Trust Llmlted
Cash flow statement
Year ended 31 December 2022
Notes
2022
2021
Cash flows from operatln8 actlvitles..
Net cash pravlded by operatln8 a¢tlvities
16
1130,1311
196,1661
Cash flows from investing activities:
Dividends, Interest and rents from investment5
Proceeds from sale of tangible fixed assets
Purchase of tangible fixed assets
5,826
3,912
18,8101
Net ¢a5h used in Investlng activlties
5,826
14,8981
Change In cash and cash equivalents in the
Teporting period
1124,3051
1101,0641
Cash and ¢ash equivalent5 at the beginning of the
reporting period
957,011
1.058.075
Cash and ¢ash equivalents at the end of the
reporting period
17
832,706
957,011
Page 18

Commission Apostolic Trust Limited
Notes to the financial statements
Year ended 31 December 2022
A¢¢ountlng policles
Basis of preparation
The financial statements have been prepared under the hlstorical cost convention and in accordan
with applicable United Kingdom accounting standards. the Charity Commission Statement of
Recommended Practite - Accounting and Reporting by provisions of the Charitie5 SORP IFRS 1021
Accountrng and Reporting by Charities.. Statement of Recommended practice applicable to charitie5
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland leffectNe l January 20191 and the Companies Act 2006.
Commission AFx)stolic Trust Limited constitutes a public benefit entity as defined by FRSIO2.
The trustees consider that there are no material uncertainties about the Charit15 ability to continue
as a going concern.
Fund Accountin8
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 ￿Strictl0nS on their expenditure imposed by the donor or
through the terms of an appeal.
Fixed Assets
All fixed assets are initially recorded at cost.
All assets costing more than £400 are capitalised.
Depreclatlon
Depreciation is cakulated so as to wrlte off the cost of an asset, less its estimated res5dual value, over
the useful economic life of that asset as follows..
Motor vehicles
25% reducing balance
Other plant and machinery- 25% reducing balance
Page 19

Commission Apo$toll¢ Trust Limited
Notes to the flnancial statements Icontinuedl
Year ended 31 December 2022
Accountlng policies Icontinuedl
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 quantrfied 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
specific performance by the charity, are recognised when the charity becornes unconditionally
entitled to the grant.
Investment income, bein8 inteiest. is included when receNable.
Incoming resources from grants which are related to performance and specrfic deliverables are
accounted for as the charity earns the rights to consideration by its performance.
Resouites expended
Expenditure is recognised on an accruals basis as a liabillty is incurred. Irrecoverable VAT is reported
as part of the expenditure to which it relates.
Charitable eKpenditure comprise5 those cost5 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 charitv.
Penslon wsts
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 activitles
Flnanclal 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 subsequent
measured at amort15ed 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
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 normal
recognised at their settlement amount after allowin8 for any trade discounts due.
Page 20

Commission Apostollc Trust timited
Notes lo the financial statements Icontinuedl
Year ended 31 December 2022
Critical estimates and Sudgements
In the application of the Chaiiws 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 ongolng basis.
Oonations and legacies
Unrestrlcted
funds
Restrlcted
funds
Totsl
funds
2022
Unrestrlcted
funds
Restrlrted
fund5
Total
funds
2021
Donatlons
General gifts
Grants
429,331
141,000
4,155
26,607
433,486
167,607
470,869
220,796
55,380
6,690
526.249
227,486
570,331
30,762
601,093
691,665
62,070
753,735
Charitable activities
2022
2021
Donations
Together at Connect Festlval
Training income
61,641
45.033
5,222
28.818
Other events and attivities
11511
11881
106,523
33.852
All income from charitable activities wa5 unrestricted in both years.
Page 21

Commlsslon Apostollc Trust Limlted
Note5 to the finan¢lal statements (¢ontlnuedl
Year ended 31 December 2022
Analysls of total resources expended
Current year
Othèr
dlrert
CQSt5
Staff
tosts
Support
Costs
Total
2022
Grants
Charitable activities
Events
Tralning
Ap05tolic Ministry & Support
Local & Worldwide mi55ion
34.495
36,327
9,562
40,242
74.191
61,826
108,686
125,392
3S,315
562,675
27,239
25,753
293.217
117.930
111,286
Total resources expended
318,970
145,169
120,626
247,303
832,068
Support Staff costs
190.835
1190,8341
336,004
56,469
Prforyeur
Othèr
dlrect
costs
Staff
¢osts
Support
¢0St5
Totsl
2021
Grants
Charitable a¢tivitie5
Events
Trairsing
Apostolic Ministry & Support
Loc31 & Worldwide mission
500
41.160
70.656
8,171
155,519
6.196
5,163
2,065
7.228
68.638
57,198
116,494
133,017
68.734
532,866
58,498
267,162
102,957
Total re50urce5 expended
326.160
275.506
20,652
228,793
851,111
Support staff cost5
157,909
1157,9091
433,415
70,884
Page 22

Commission Ap05tolic Trust knmited
Notes to the finandal statements Icontinuedl
Year ended 31 December 2022
Allocation of support Costs
Current year
Total
Fundraisi￿ &
Events
Mlsslon
activities
Teachln8 &
Training
Property COSts
Travel costs
Staff costs
Office costs
Information Techr¢olo8y
Teachlng & training cost5
Finance costs
Communications
Governance costs
Staff
Professional fee5
Legal fees
4.649
20.232
190,835
26,256
2.227
61)4
324
1,900
1,395
6.070
57,250
7,877
668
181
97
570
2,092
9,104
85,876
11,815
l.W2
272
146
855
1,162
5,058
47,709
6,$64
557
151
81
475
276
83
124
69
247,303
74,191
111,286
61,826
Prior year
Total
Fundraising &
Evenls
Mission
a¢tlvltles
Teaching &
Tralnln8
Property costs
Travel costs
Staff eosts
Office costs
Infoimation Technology
Teachlng & training costs
Finance costs
Governance costs
Staff
Professional fees
Legal fee5
12,954
8,238
153,648
31,400
4,260
3.084
8tM)
3,886
2,472
46.094
9,420
1,278
925
240
5.829
3.707
69.142
14,130
1,917
1,388
360
3,239
2,059
38.412
7,850
1,06S
771
21)0
4,260
9,509
640
1,278
2,853
192
1,917
4,279
1,065
2,377
160
228,793
68,638
102,957
57,198
Page 23

Commission Apostollc Trust Umlted
Notes to the financial statements Icontlnuedl
Year ended 31 December 2022
Grant expendlture
The charity made the following grants during the period..
Local
Worldwide
2022
Local
Worldwide
2021
A Fot)te Egreja Evangelica
Adam and Nina Majerus
Anthem Church Leicester
Christ Central
Church Planting Resources India
Commission Training Subsidy
Commission Event Underwritin8
Covid cri515 relief - Bangladesh
Covid crlsls relief - Miro
4,964
5.750
4,964
5.750
10.000
15,000
8,619
7,750
7,750
10,000
15,000
8,619
10,200
10,200
16.750
500
3,046
434
25,000
750
5,000
16,750
500
3,046
434
25,000
Crisis relief - Cottons- Italy
Dave & Karen Priest Middle East
support
Delegates to Event
Edfri International
Ghana
Graduate Diploma in Theology
India Covid Relief
India Gospel Ministries
jubilee +
Life church Southampton
Masters Degree in Theology
Mission contin8ency-
Philippines
Mission work in Penafiel
Portugal
Myanmar restricted
NF Events Support
Paul and Joanna Young
Serbia
Social Action
Social Action- New Life
Fordingbridge
Social Action - Parivartan
Stepping Stones India
Tearfund- Afghanistan
Trinity Life Church
UK Operational Support
Union School of Theology
Worship erscounter
750
5,(MJO
5,000
5, 000
16,000
16,000
5,000
5,1)00
16,422
5,000
16,422
24,446
24,446
1.700
15.000
15,000
5,000
11.250
600
870
1,700
15,000
15,000
19,816
19,816
5,000
11,250
600
5,000
870
soo
soo
8.000
8,000
3,696
3,696
10,000
7.500
300
25,000
10,600
4,536
4,536
10,000
7.500
io,oco
10,000
7,500
7,5
25,QLK)
10,6(Kl
5,000
1.100
185
i.ioo
185
42,454
225
5,000
42,454
225
6,607
100.000
6,783
6,607
100,000
6,783
6,250
122,000
6,61)0
6,250
122,000
6,600
Total
218.540
100.430
318.970
202.100
128,633
330,733
Page 24

Commission Apostolic Trust knmited
Notes to the flnanclal statements Icontinuedl
Year ended 31 December 2022
Net outgoing resources for the year
This is stated after charging:
2022
2021
Staff pension contributions
Depreciation
Independent examinerfs fee
8,903
3,931
4,300
12,400
1,939
3,950
Staff costs
The movernent in the year is after char8in8'.
2022
2021
Wa8es and salaries
social security costs
Pension costs
295,090
30,623
8,903
382,342
38,673
12,400
334,616
433,415
The average number of employees, analysed by function was..
2022
No
2021
No
Mission staff
Operational stsff
li
12
Total remuneration, Including national Insurance contributions, of key management personnel in the perlod
was £182,29412021.. £208,857).
Durlng the year l employee received remuneration between £70,000 and £80,00012021.. 1 empk)yee between
£60,000 and £70,000).
Page 25

Commlsslon Apostollc Trust Llmlted
Notes to the financial statements Icontlnuedl
Year ended 31 December 2022
Trustees. remuneratian
The Mernorandum of A550ciation authorises the payment of remuneration to trustees for services other than
acting as a trustee. The following paragraphs outline the payments so made.
M Jarvi5 15 a trustee of the charity. During the year, Miles larvis received a salary, including pension
contributions of £nil12021.. £39.1081 for his role as Director of Operations of the Charity. O Bolorunduro is
trustee of the charity. During the year. O Bolorunduro received a salary. including pension contributions tsf
£44,394 12021.. £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 £l,10012021'. £1,733) were received from the trustees during the year. No trustee or other
person related to the charity had any personal Interest in èny ¢orbtra¢t or transa¢tlon entered into by the
harity during the current or previous year, other than as disclosed in note 18.
No expenses were reimbursed to any trustee during the current or previou5 year. other than as disclosed in
note 19.
Page 26

Commission Apostolic Trust Limited
Notes to the financial statements (continued)
Year ended 31 December 2022
io
TanBible fixed assets
Office
equlpment
machinery
Cost or valuation
At l January 2022
Additions
Disposals
30,243
12,5481
At 31 December 2022
27,695
Depreclation
At I january 2022
Charge for the year
Eliminated on disposal
15,925
3,931
11,4941
At 31 December 2022
18,362
Net book value
31 December 2022
9,333
31 Oecember 2021
14,318
li
Debtors
2022
2021
Trade debtor5
Other Debtors
Prepayments
155,535
7.500
232,744
10,569
4,991
216,988
395,779
232.548
Page 27

Commission Apostolic Trust Limited
Notes to the financlal statement$ l¢ontlnued)
Yèar ended 31 December 2022
12
Creditors
2022
2021
Amount5 due within one year:
Trade creditors
Deferred income
Other creditor5
70,213
5,610
266,181
66,964
70,093
52,380
342,004
189,437
13
Re5trirted income funds
Current yeur
Balance at
l January
2022
Balance at
31 Detember
2022
Incomir
Outgoing
resouTces
resources
Transfers
Stepping Stones India
India Relational Mission
Ghana
Myanmar
Covid Crisis Relief
India Covid Relief
UK Church planting
India and Far East
Chennai
Ahmedad
160
200
1141
110,1711
6,951
40
10,171
17,544
6,226
17,908
38,230
7,143
3,388
4,625
4,625
24.464
3.696
32
2,530
20,092
3,162
894
4,035
4.625
4,625
2,184
35,068
53,456
3.547
26,607
3.99S
20,600
200
Total
109,954
30,762
120,431
19,750
40,035
Prloryeor
Balance at
l January
2021
Bal•n¢e at
31 December
2021
Incomin8
resources
Outgoln8
rÈsources
Transfers
Stepping Stones Indi3
Cardiff
India Relational Mission
Ghana
Myanmar
Covid Crisis Relief
India Covid Relief
India and Far East
UK Church planting
159
136,7041
12,458
23,966
10.762
25,969
17,972
13,049
160
225
36,704
6,6￿1
8,977
6,422
4,536
8,061
19,837
8.393
10,171
17,544
6,226
17.908
38.230
12,638
7,143
40,095
7,982
7,143
Total
67,631
62.070
56,451
36,704
109,954
Page 28

Commission Ap05tolic Trust Limited
Notes to the financial statements Icontinuedl
Year ended 31 December 2022
13
Restrirted income funds Icontinuedl
Stepplng stones Indla
Steppin8 Stones is a charitable trust based In Mumbai, India. They operate several dlfferent soclal action
ministries including leprosy care and treatment, Supporting those recovering from addiction and so on. The
project funding wa5 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 projert at regular
intervals through the year.
Indla Relatlonal MIs￿on
Relational Mission, a charity linked with Newfrontiers gave funds towards our community development work
with churches in Indla. This work has continued through 2022 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 2023.
Myanmar
Confluence. a Newfrontiers sphere in the USA have pledged to contribute Sio,000 over 3 years towards the
work of Commission in Myanmar. This began in 2019 and is expected to carry on.
Covld Crfsi5 Rellef
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
dver5ely affected in various parts of the world. We will continue throughout 2023. to 5UPPOrt those
requiring it and bring relbef to those affected through our partners in different nations.
India Covid Relief
We received restricted funds from variou5 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 2023, to support those requiring it
and bring relief to those affected. working with our partners in India.
Page 29

Comrnisslon Ap05tollc Trust knmlted
Notes to the financlal statements Icontlnued)
Year ended 31 December 2022
13
Restricted Income funds {¢ontlnuedl
India & Far East
Confluence, a charity linked with Newfrontiers gave funds towards our apostolic work in India.
Ahmedad
We received restricted fund5 from Clarendon Trust towards starting a church in Ahmedad, India.
Chennai
We received restricted fund5 from Clarendon Trust towards starting a church in Chennai, India.
UK Church Planting
We received restricted fund5 from Newfrontiers towards church planting in the UK.
Page 30

Comrni55ion Apostolic Trust Limited
Notes to the flnanclal ststements Icontlnuedl
Year ended 31 December 2022
14
Unrestr5cted Income funds
Current year
Balanie at
ljanuary
2022
Balance al
31 December
2022
In¢omln8
resources
Outgolng
resources
Transfers
Des18nated funds
International
Church Planting
UK Apostolic
Support
International
Apostolic Support
Supporting the
Poor
Task Teams &
overheads
Underwriting
Events
UK Mission
Social Action
21,075
6,370
14,705
62,011
10,000
10,563
161.4481
39,000
60,074
21,074
27.213
25,375
1.838
32,645
132,6451
88,498
60,1)00
5,322
116,0001
127.176
309,884
9,995
551,321
10,568
199,9101
220,542
9,995
374,256
119,568
107,704
1188,9291
Unrestrlcted funds
General funds
353,165
S63,112
603,933
169.179
481.523
904,486
682,680
711.637
119,7501
855.779
Page 31

Commission Apostollc Trust Limited
Notes to the financial statements {continuedl
Year ended 31 December 2022
14
Unre5trirted income funds
PrSor year
Balance at
ljanuary
2021
Balance at
31 December
2021
Incoming
resources
Outgoing
resource5
Transfers
Designated funds
Internatlonal
Church Planting
UK Ap05tolic
Support
Internatlonal
Ap05tolic Support
Supporting the
Poor
Task Teams &
overheads
Underwriting
Events
UK Mission
Social Action
31.075
10,000
21.075
70,097
8,086
62,011
8.092
Is,oc(J
189,542
166.450
3,463
36,000
12,250
27,213
290,117
195
91,216
1166,4501
32,645
88,498
88,498
208.136
9,995
709,473
137.998
36.250
309.884
9,995
551.321
189.193
347.344
Unrestrirted fund5
General funds
296,948
540,236
447,315
136,7041
353,165
1,006,421
729,429
794,659
136,7041
904,486
Designated Funds- Annual Offerlng
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- supportlng the ongolng care and support of Commission churches Sn the UK to Cover
travel, speaker and venue hire.
International Ap05tolic 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, a5 well a5
supporting the ongoing work of Newfrontiers and Newfrontiers churches.
Supporting the poor- supporting crisis relief work when needed and o)n80in8 long-term community
development programmes, specifically in India and Bangladesh in 2021. We also set up a designated fund for
our ongoing support of Fo¢Jndations for Farming in Indla.
Task teams & overheads- funds set aside for future project5 based on outcomes from our SURE strategy
(Send, Unify Release Equip).
Page 32

Commission Apostolic Trust Limited
Note$ to the financlal statement5 Icontinuedl
Year ended 31 December 2022
14
Unrèstrfrted Income funds Icontinuedl
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 mis5ion- 8rants for new church plants or sites in the UK and supporting the process of adoptin8 churches
into the Commission family.
Social Action- funds used to or contributed towards local and International sorlal action. Some of these
funds are put into a designated fund by commi55ion for future use.
15
Analysls of net assets between funds
Funds balances are represented by:
Tangible fiJ(ed
assets
2022
Net current
assets
Total
Tangible
fixed assets
2021
Net Current
assets
Total
2022
2022
2021
2021
Restrirted
funds
Designated
funds
General
funds
40,035
40.035
73,250
73,250
374.256
374,256
551,321
551,321
9,333
472,190
481,523
14,318
375,551
389.869
9.333
886,481
895,814
14,318
I,IXX),122
1,014.440
16
ReconclllatSon of net income to net cash flow from operating activities
2022
2021
Net income for the reportlng perlod las per the
statement of financial activities)
Depreciation
Lossllprofitl on dlsposal of fixed a55ets
Dividends, interest and rents from investments
Ilncreaselldecrease in debtors
Decrease in creditors
1118,6261
159,6121
3,931
1,054
15,8261
1163,2311
152,567
1,939
13,9121
19,0671
125,5141
Net cash outllow from operatjng a¢tlvlty
1130,1311
196.1661
Pale 33

Commission Apostollc Trust Llmlted
Notes to the financlal statements (continued}
Year ended 31 December 2022
17
Analysls of cash and tash equivalents
2022
2021
Cash in hand
Deposits on more than 3 months. notice
607.474
225,232
735.387
221,624
832,706
957,011
18
Analysis Of changes in net debt
Balan￿ at
ljanuary
2022
Balance at
31 De¢ember
2022
Cash flows
Cash and cash equivalents
957.011
1124.3051
832,706
Balante at
l January
2021
Balance at
31 December
2021
Cash flows
Cash and cash equivalents
1.058.075
1101.0641
957.011
19
Related party transactions
Durin8 the year 4 trustee$12021.. 21 were reimbur5eil £8912021.. £1,160) for travel and other expenses.
During the year. Hope Church Winchester, of which G Wood is also a director. donated £34.48912021= £47,447) to
the charitv.
During the year. Westminster Chapel, of whlch S Sloan is also a dlrector, donated £30,30112021'. £20,0041 to the
charity.
During the year, Welcome Church, of whlch L Green is also a director, donated £73.85212021.' £66,550lto the charity.
During the year, Citygate Church, of which S Theunissen and I Salway are also dlrectors donated £10,92412021'.
£8,858) to the charity.
Pa¥È 34

Commlsslon Apostolk Trust Llmlted
Notes to the financial statements Icontinuedl
Year ended 31 December 20ZZ
20
Company limited by guarantee
The company is Ilmited 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 El. At 31 December 2022 the total of such
guarantees wa5 £412021.. £41.
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 35