## **TAKING GROUND**
**Accounts – 31st August 2023**
## **TAKING GROUND**
_(A company limited by guarantee and not having a share capital)_
Charity number: 1150029 Company number: 8295067
Accounts – 31st August 2023
## **INDEX**
- 1-3. Report of the Trustees and General Information 4. Independent Examiner’s Report to the Trustees
5. Statement of Financial Activities
6. Balance Sheet
- 7-13. Notes to the Accounts
**Registered in England and Wales No: 8295067**
1.
## **TAKING GROUND**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31st August 2023**
The Trustees are pleased to present their annual report and financial statements of the charitable company for the year ended 31st August 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Company Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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: FRS 102) issued in October 2019.
## **Reference and Administration Details**
The charity’s name is Taking Ground.
Charity Registration Number: 1150029 Company Number: 8295067
Registered and Principal Office: The Oakwood Centre, Cleasby Way, Eaglescliffe, Stockton-on-Tees, TS16 0RD
## **Trustees and Directors**
The Trustees of the charitable company (the charity) are its Directors for the purposes of company law. The Trustees and officers who served during the year and since the year end were as follows:
Martin Dunkley Neville Wright Neil Strike Jeremy Goulding Matt Biddlecombe Steve McFarlane
Company Secretary: Dave Marley
## **Objectives and Activities**
The main objectives of the charity are to advance the Christian faith in accordance with the statement of beliefs in the North East of England or other areas as the Trustees think fit.
The main activity of the Charity is the provision of religious education and ministry.
In planning the activities of the charitable company, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The Charitable company’s activities of advancement of the Christian faith through education and ministry are available to the people in the North East of England and wider area to make a positive contribution to the local and wider community.
## **Achievements and Performance**
Taking Ground is a family of seven churches across the North East of England and Yorkshire – Hexham Community Church, Birtley Community Church, Durham Community Church, Middlesbrough Community Church, Tees Valley Community Church, Easingwold Community Church and Collective Church York.
The Taking Ground family has provided financial support to the training activities within any of the individual churches within the Taking Ground family.
**TAKING GROUND**
2.
## **REPORT OF THE TRUSTEES**
**for the year ended 31st August 2023 (** Continued)
## **Achievements and Performance (continued)**
Specifically Taking Ground has provided both financial support and practical advice to the activities of Three13 Training and Enterprise Limited (formerly known as TVCP) and the Academy of Ministry and Leadership (AML).
**SAT -** Taking Ground has continued to run the School of Applied Theology (SAT) continued during the year providing biblical training and thinking for today’s world. SAT had over fifty students, with a diverse range of ages from seventeen to over seventy-year-olds.
**Taking Ground Music -** Taking Ground Music is a group of singers and musicians from with the church families of Taking Ground, with a vision to see people’s lives changed and impacted by music as an expression of worship. During the year Taking Ground Music recorded and released new music.
## **Financial Review**
Total income for the year was £144,333 compared to £162,528 last year.
Total expenditure for the year was £181,847 compared to £140,716 last year. £15,000 of the increase in expenditure was for a refund of funding to Tees Valley Community Church given during the Covid lockdown period but not used. There was also a new cost of £7,000 for the production of CDs by the Taking Ground Music ministry.
Total funds at the end of the year were £102,095 compared to £139,609 last year. Most of the decrease in funds relates to the additional costs mentioned above.
There were £34,047 restricted funds at the end of the year compared to £46,224 last year.
## **Reserves Policy**
The Trustees have set a reserves policy which requires maintaining free unrestricted cash balances in the general fund amounting to 3 months of its annual expenditure.
Reserves should be maintained at this level which ensures that the charity’s core activity could continue during a period of unforeseen difficulty. The reserves should be maintained in an easily accessible form.
The calculation of the required level of reserves is an integral part of the organisation's annual planning, budget and forecast cycle. The level of reserves is considered reasonable, and it takes into account risks associated with each stream of income and expenditure being different from that budgeted, planned activity level, the Church’s commitments to its stakeholders, future spending plans and expected liabilities and anticipated building costs. It also reflects as far as possible the current economic climate and trends.
In addition, the Trustees are also considering the establishment of future church plants which involves significant financial support, plus employment of 1 or 2 members of staff. For this reason, the Trustees aim to increase free cash reserves modestly in the short to medium term.
The reserves policy will be reviewed by the Trustees every 12 months.
## **Structure, Governance and Management**
## **Governing Document**
Taking Ground is a company limited by guarantee governed by its Memorandum and Articles of Association dated 15th November 2012. It is registered as a charity with the Charity Commission. Members of the charitable company guarantee to contribute amounts not exceeding £1 to the assets of the charitable company in the event of winding up.
3.
## **TAKING GROUND**
## **REPORT OF THE TRUSTEES**
## **for the year ended 31st August 2023 (** Continued)
## **Structure, Governance and Management** (Continued)
## **Appointment of Trustees**
The Trustees keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charitable company in order to make them aware of current activities.
The methods of appointment of Trustees are set out in the Articles of Association.
Members may propose the appointment of a person as a Trustee at any general meeting by following the notice and other requirements set out in the Articles.
The charity may by ordinary resolution appoint a person who is willing to act as a Trustee.
Persons willing to be appointed as Trustees must subscribe to the Statement of Faith attached to the Articles.
In selecting individuals for appointment, the Trustees are required to have regard to the skills, knowledge and experience required for the effective administration of the charity.
This report has been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.
This Report was approved by the Board on 1st May 2024
## M S Biddlecombe
Signed on its behalf by:
………………………………………………… M Biddlecombe - Director and Trustee
Eaglescliffe
## **TAKING GROUND**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
I report to the charity trustees on my examination of the accounts of the company for the year ended 31st August 2023.
## **Responsibilities and Basis of Report**
As the charity’s trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the 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.
## **Independent Examiner’s Statement**
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)).
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.
A P Williams FCCA A J Carter & Co Chartered Accountants
22b High Street Witney Oxon OX28 6RB
7th May 2024
5.
## **TAKING GROUND**
## **STATEMENT OF FINANCIAL ACTIVITIES**
_(including an income and expenditure account)_
## **for the year ended 31st August 2023**
|Note
**Income from:**
Donations
3
Charitable activities
4
Other income
5
**Total incoming resources**
**Expenditure on:**
Charitable activities
6
**Total expenditure**
**Net income/(expenditure) and net**
**movement in funds for the year**
**Transfer between funds**
17
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2023**
**£**
**£**
**£**
88,785
40,835
129,620
12,662
-
12,662
2,051
-
2,051
103,498
40,835
144,333
128,835
53,012
181,847
128,835
53,012
181,847
(25,337)
(12,177)
(37,514)
-
-
-
(25,337)
(12,177)
(37,514)
93,385
46,224
139,609
£68,048
£34,047
£102,095|**Total**
**Funds**
**2022**
**£**
158,736
3,585
207|
|---|---|---|
|||162,528|
|||140,716|
|||140,716|
|||21,812
-|
|||21,812
117,797|
|||£139,609|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 7 to 13 form part of these financial statements
Registered in England and Wales: 8295067
6.
## **TAKING GROUND**
## **BALANCE SHEET as at 31st August 2023**
|Note
**Fixed assets**
Tangible assets
12
**Total fixed assets**
**Current assets**
Debtors
13
Cash at bank and in hand
**Total current assets**
**Liabilities**
Creditors falling due within one year
14
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
16
**The funds of the Charity**
Restricted income funds
17
Unrestricted income funds
17
**Total charity funds**|**2023**
**£**
545
545
7,984
117,910
125,894
24,344
101,550
102,095
£102,095
34,047
68,048
£102,095|**2022**
**£**
1,606|
|---|---|---|
|||1,606|
|||6,913
148,382|
|||155,295
17,292|
|||138,003|
|||139,609|
|||£139,609|
|||46,224
93,385|
|||£139,609|
For the year ended 31st August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## **Directors’ Responsibilities**
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
The directors acknowledge their responsibilities for complying with the requirements of the act with respect to the accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.
These accounts were approved by the board of directors and authorised for issue on: 1st May 2024 and are signed on their behalf by:
M S Biddlecombe
......................................................
M Biddlecombe - Director and Trustee
The notes on pages 7 to 13 form part of these financial statements
**TAKING GROUND**
7.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st August 2023**
## 1. **Accounting Policies**
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## a) **Basis of Preparation**
The financial statements have been prepared in accordance with the 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 (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The charitable company constitutes a public benefit entity as defined by FRS 102.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concerning.
## b) **Income Recognition Policies**
Items of income are recognised and included in the accounts when all of the following criteria are met:
- The charity has entitlement to the funds;
- any performance conditions attached to the items of income have been met or are fully within the control of the charity;
- there is sufficient certainty that receipt of the income is considered probable; and
- the amount can be measured reliably.
Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.
c) **Donated Services and Facilities** In accordance with the Charity SORP (FRS 102) the general time of volunteers is not recognised in the accounts.
- d) **Interest Receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
- e) **Fund Accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
**TAKING GROUND**
8.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st August 2023** (continued)
- f) **Expenditure and Irrecoverable VAT**
- Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on Charitable activities includes the cost of – provision of religious education and ministries _._
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
g) **Tangible Fixed Assets** Individual fixed assets costing £5,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on the straight line basis as follows:
**Asset Annual Category Rate** Freehold property and improvements Nil Equipment Over estimated useful life at purchase
- h) **Debtors**
Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
- i) **Cash at Bank and in Hand** Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
- j) **Creditors and Provisions**
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.
- k) **Grants**
Income from Government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probably that the income will be received and the amount can be measured reliably and is not deferred.
## 2. **Legal Status of the Charity**
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
**TAKING GROUND**
9.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st August 2023** (continued)
## 3. **Income from donations**
|**Income from donations**|||
|---|---|---|
|Gifts, donations and grants|2023
£
129,620
£129,620|2022
£
158,736|
|||£158,736|
Of the £129,620 received in 2023 (2022: £158,736) £40,835 was restricted funds (2022: £63,730) and £88,785 (2022: £95,006) unrestricted funds.
The charity benefits greatly from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102) the economic contribution of general volunteers is not recognised in the accounts.
## 4. **Income from charitable activities**
|**Income from charitable activities**|||
|---|---|---|
|Music sales
Course fees|2023
£
4,037
8,625
£12,662|2022
£
-
3,585|
|||£3,585|
Of the £12,662 received in 2023 (2022: £3,585) £Nil was restricted funds (2022: £Nil) and £12,662 (2022: £3,585) unrestricted funds
## 5. **Other income**
|**Other income**|||
|---|---|---|
|Other income|2023
£
2,051
£2,051|2022
£
207|
|||£207|
Of the £2,051 received in 2023 (2022: £207) £Nil was restricted funds (2022: £Nil) and £2,051 (2022: £207) unrestricted funds
## 6. **Net income/(expenditure) for the year**
|Wages and salaries
Travel and subsistence
Missions
Equipment
Consumables, materials and resources
Building costs
Rent, rates and power
Printing, postage and stationery
Telephone and IT
Fees and services
Finance charges
Depreciation
**Total**|Education
Ministry
and
Church
2023
work
Training
Establishment
Total
£
£
£
£
73,577
-
35,876
109,453
9,370
350
1,449
11,169
17,960
1,725
1,430
21,115
-
1,313
73
1,386
11,771
2,051
2,605
16,427
291
-
27
318
300
-
5,925
6,225
1,145
2,075
141
3,361
1,886
588
1,766
4,240
3,558
100
3,033
6,691
266
48
87
401
460
-
601
1,061
£120,584
£8,250
£53,013£181,847|2022
Total
£
101,987
10,764
6,152
241
7,225
265
5,365
1,084
2,572
4,038
429
594
£140,716|
|---|---|---|
Of the £181,847 expenditure in 2023 (2022: £140,716), £128,835 was charged to unrestricted funds (2022: £94,702) and £53,012 to restricted funds (2022: £46,014).
The 2022 figures have been restated as expense categories have been changed.
10.
## **TAKING GROUND**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st August 2023** (continued)
## 7. **Net income/(expenditure) for the year**
|2023
_This is stated after charging:_
£
Depreciation
1,061
Accountancy and Independent examiner's fees
2,000
**Analysis of staff costs and trustee remuneration, expenses and related transactions**
2023
£
Total emoluments (including employers national insurance and employers
defined pension contributions) recharged from another charity.
38,348
Honorarium to individual not on payroll
6,000
£44,348|2022
£
594
2,016|
|---|---|
||2022
£
32,894
-|
||£32,894|
8. **Analysis of staff costs and trustee remuneration, expenses and related transactions**
No employees had emoluments in excess of £60,000 (2022: Nil). Pension costs are allocated to activities in proportion to the related staffing costs incurred.
During the year the trustees and officers received remuneration from the charity as permitted by the Memorandum and Articles of Association and expenses as follows. This is paid to them in respect of their employment.
|M and Mrs L Dunkley - fees and expenses|2023
£
67,347|2022
£
66,961|
|---|---|---|
Expenses paid to other Trustees in the year for travel and subsistence, telephone and IT costs and food for events amounted to £1,643 (2022: £Nil).
The charity considers its key management personnel comprise the Trustees.
During the year the trustees and their spouses and the key management personnel donated £12,278 (2022: £12,382) to the charity in total.
## 9. **Staff numbers**
The average monthly number of employees during the year was as follows:
|Ministry work
Church Establishment|2023
Number
3
-
3|2022
Number
1
1|
|---|---|---|
|||2|
## 10. **Related party transactions**
Some of the trustees of Taking Ground are also trustees of:
- 1) Tees Valley Community Church, a charitable company that operates in the Tees Valley area.
- 2) Three13 Training and Enterprise Ltd (formerly TVCP), a charitable company that runs projects in the community.
11.
## **TAKING GROUND**
## **NOTES TO THE ACCOUNTS**
## **for the year ended 31st August 2023** (continued)
## 10. **Related party transactions (continued)**
Details of transactions during the year and balances at the year end date are as follows:
||2023|2022|
|---|---|---|
||£|£|
|Expenditure:|||
|Contributions to Tees Valley Community Church for employees on its payroll|38,348|32,604|
|Included in debtors:|||
|Owed by Taking Ground|754|-|
|Included in creditors:|||
|Owed to Taking Ground|15,083|-|
|There were no related party transactions with Three13 Training & Enterprise Ltd.|||
## 11. **Corporation tax**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
## 12. **Tangible fixed assets**
|Cost:
As at 01.09.2022
Additions
As at 31.08.2023
Depreciation:
As at 01.09.2022
Charge for year
As at 31.08.2023
Net book value:
As at 31.08.2023
As at 31.08.2022|Computer
Equipment
£
2,374
-
2,374
768
1,061
1,829
£545
£1,606|Total
£
2,374
-|
|---|---|---|
|||2,374|
|||768
1,061|
|||1,829|
|||£545|
|||£1,606|
12.
## **TAKING GROUND**
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st August 2023** (continued)
## 13. **Debtors**
|Prepayments and accrued income
Other debtors|2023
£
957
7,027
£7,984|2022
£
1,401
5,512|
|---|---|---|
|||£6,913|
## 14. **Creditors: amounts falling due within one year**
|Trade creditors
Accruals
Other creditors
Deferred income|2023
£
1,343
2,362
15,083
5,556
£24,344|2022
£
3,263
2,596
5,578
5,855|
|---|---|---|
|||£17,292|
## 15. **Deferred income**
Deferred income consists of income received in advance for grants, course fees and events.
## 16. **Analysis of net assets between funds**
|Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
**Total**|General
Restricted
Fund
Funds
Total
£
£
£
545
-
545
87,038
30,872
117,910
(19,535)
3,175
(16,360)|
|---|---|
||£68,048
£34,047
£102,095|
In 2021 the charity received £66,578 in respect of the Daniel Challenge project. This project did not proceed and £60,000 was repaid during the year. £5,578 was repaid after the year end date and is included in other creditors.
## 17. **Analysis of charitable funds**
## **Analysis of movements in restricted funds**
|Churches - York
**Total**|Balance
Incoming
Resources
Funds
01.09.2022
resources
expended
Transfers
31.08.2023
£
£
£
£
£
46,224
40,835
(53,012)
-
34,047|
|---|---|
||£46,224
£40,835
£(53,012)
£-
£34,047|
## **Name of restricted fund Description, nature and purposes of the fund**
Churches – York
The restricted funds are for specific projects in the charity's activities and pastoral care.
**TAKING GROUND**
13.
## **NOTES TO THE ACCOUNTS**
**for the year ended 31st August 2023** (continued)
17. **Analysis of charitable funds (continued)**
## **Analysis of movements in unrestricted funds**
|General fund
**Total**|Balance
Incoming
Resources
Funds
01.09.2022
resources
expended
Transfers
31.08.2023
£
£
£
£
£
93,385
103,498
(128,835)
-
68,048|
|---|---|
||£93,385
£103,498
£(128,835)
£-
£68,048|
**Name of unrestricted fund**
General fund
## **Description, nature and purposes of the fund**
The 'free reserves' after allowing for all designated funds.