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2022-12-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Relational Mission

(A company limited by guarantee) Charity registration number: 1150583 Company registration number: 08321315

Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF

RELATIONAL MISSION

CONTENTS

Reference and Administrative Details 1
Trustees' Report 2 to 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Statement of Cash Flows 14
Notes to the Financial Statements 15 to 29

RELATIONAL MISSION

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees

Jonathan Beardon Stuart Jones Michael Frisby Robert Williams Christopher Page Ruth Oyeniyi (appointed 4 May 2023) Elizabeth Rogers (appointed 4 May 2023)

Key Management

Mike Betts Stefan Liston Maurice Nightingale

Charity Registration 1150583 Number

Company Registration 08321315 Number

The charity is incorporated in England. Registered Office Jubilee Family Centre Norwich Road Aylsham Norfolk NR11 6JG Independent Examiner G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF Bankers CAF Bank 25 King's Hill Avenue West Malling Kent ME19 4JQ

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RELATIONAL MISSION

TRUSTEES' REPORT

The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2022.

Structure, governance and management

Nature of governing document

Relational Mission is an incorporated charity controlled by its governing document dated 6 December 2012. It was registered as a Charity on 24 January 2013.

Recruitment and appointment of Trustees

The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Organisational structure

Five trustees have run Relational Mission over this period, each with differing backgrounds and expertise that can contribute to the delivery of the charity’s objectives. Every Trustee that is appointed is inducted in line with guidance laid down by the Charity Commission.

The policy and key operating decisions are the responsibility of the Trustees, who meet regularly to monitor the activities of the charity, having regard to advice from the Apostolic Team. The Apostolic Team (Mike Betts, Stefan Liston & Maurice Nightingale), as well as providing spiritual oversight and direction, oversee day to day operations, together with Jon Beardon (co-ordination).

Relational Mission has a defined pay scale and bandings based on level of responsibility and experience. This forms the basis for Trustee decisions over the pay for key management personnel.

The apostles and by extension the Relational Mission Charity are affiliated to Newfrontiers. While this affiliation is important from a historical, relational, and maintaining values perspective it has limited impact on day-to-day operations. However, Relational Mission continues to partner with Newfrontiers (newfrontierstogether.org) in terms of apostolic leadership and is responsible for a family of approximately 75+ churches, church plants and pioneering situations in 18+ nations across the world, helping in excess of 5,000 individuals.

The period up to 31 December 2022 has seen further activity that continues to fortify relationships amongst churches and their leadership teams. At the same time, the Trustees and management teams have been continuing to embed and refine the model and shape of operation and structure for Relational Mission to ensure momentum and financial sustainability are in place for the long term.

One family, one vision - three apostles

The Relational Mission family of churches is co-lead by Mike Betts, Maurice Nightingale and Stefan Liston. In 2019 the three of them launched Relational Mission’s expansive vision to be globally fruitful, crossing all boundaries to reach the nations, make disciples and plant locally led churches. The vision is laid out as follows:

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RELATIONAL MISSION

TRUSTEES' REPORT

We believe God has said that we can expect to achieve more in 20 years than many have in 50 and we asked our family of churches to imagine with us…

As we shared in our 2021 annual report, during the latter part of 2020 and into 2021 the apostles of Relational Mission prayerfully evaluated what would be required to drive us towards the fulfilment of the vision that God had laid on our hearts, including how our operation might change as a result of the team of apostles growing from one to three. Through careful consideration of New Testament practice and insightful prophetic wisdom, they become convinced that the operational vehicle that served Relational Mission so well in its formation was not the only vehicle that would help us deliver this cross-cultural world-wide vision in the future.

During 2021 we began reorganising ourselves away from one central organisation serving the Relational Mission family to a new shape where we are empowering each of the three apostles to begin to pursue the unique calling, gifting and contribution that each of them is making. There is still a core of activity that they are doing together, and the Relational Mission family of churches still sits under the Relational Mission charity banner, but additionally each apostle is now breaking into new fields of mission, with new teams and bases of support around them, and expanding into different activities simultaneously.

One sphere - many communities

In 2021 the apostles appointed Relation Mission Community Leaders, currently a team of seven delegates with acknowledged trans-local abilities, to bring leadership and care to groups of churches within the Relational Mission family, called ‘Communities’. The individuals leading these Communities will do delegated apostolic tasks on behalf of Mike, Maurice and Stef, enabling them to go on to fresh pioneering situations and breaking new ground.

Many churches, especially in the UK, are now part of a Relational Mission Community. These groups of churches regularly join together for corporate prayer, leaders’ meetings and pioneering activities. In the past year many will have taken part in local ‘Prayers of Many’ prayer nights with others in their RM community.

Risk management

The Trustees have reviewed, and continue to review, the major strategic, business and operational risks which a small charity with few employees is likely to be exposed to. A framework has been established and procedures are in place to identify, monitor and review these risks on a regular basis.

All major insurable risks have been covered by the charity’s insurance coverage. Contracts and associated risks are reviewed before being finalised to ensure they do not significantly impact negatively upon the charity’s ability to fulfil its objectives.

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RELATIONAL MISSION

TRUSTEES' REPORT

The charity has all required policies in place (as per Charity Commission guidelines) and no significant material issues arose during the year in relation to these policies.

Objectives and activities

Objects and aims

As detailed in the constitution the charity has three core charitable objectives: 1. to advance the Christian faith in accordance with the Statement of Beliefs in such parts of the United Kingdom and the world as the Trustees may from time to time think fit;

  1. to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom and the world as the Trustees may from time to time think fit; and

  2. to advance education in such ways and in such parts of the United Kingdom and the world as the Trustees may from time to time think fit.

Objectives, strategies and activities

In order to achieve its stated charitable objectives, Relational Mission works with and through a family of churches to:

●train and educate individuals for Christian service in the church and community

●write, publish and distribute various Christian materials in various forms.

Public benefit

The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Grant making policies

Relational Mission works with churches worldwide and where these contacts are able to fulfil the objectives of the charity more ably, or maintain closer working links with activities or projects, grants are sometimes provided. These are made in line with the charity’s grant framework and financial policy.

Staffing and volunteers

During the year Relational Mission directly employed 4 staff (3 full time equivalent). These staff, alongside retained consultancy support and volunteers, delivered the activities of the charity.

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RELATIONAL MISSION

TRUSTEES' REPORT

Achievements and performance

It has been a delight to meet in person for some of our larger events during 2022, gathering physically to seek God together, pray for one another and for the issues at hand, and to fellowship with one another as the family of God.

In addition, some events continue to be hosted online, allowing people from our wider family of churches in different nations to meet with one another virtually to seek God, pray and bring encouragement to brothers and sisters in different parts of the world.

Prayer & Fasting

We have held two Prayer and Fasting events in London over the past year in March and September. These events are for those in leadership across our Relational Mission family of churches, as well as staff and interns and those in leadership in the workplace, to gather and listen to Him and lay a foundation of prayer for the coming seasons.

Senior Leaders Conference

In June 2022 we gathered senior leaders and their spouses from across our Relational Mission family of churches for a weekend at High Leigh conference centre. Given that this was the largest in-person conference we had held post pandemic, the Friday evening was a social time of eating together, catching up with friends that we hadn’t seen in so long. Saturday was given over to worship and studying scripture, as we revisited some defining principles for us as a family, strengthening our foundations for the season ahead.

ELF 2022

For the fifth year running, Relational Mission had the privilege of being involved in the week-long European Leaders Forum (ELF), held in May 2022. The Forum’s annual meeting normally brings together 800 evangelical participants from more than 40 countries and held in Wisla, Poland.

The Relational Mission team served by running two networks, Church Life, Leadership and Planting, Foundations and Advanced. The Foundational stream covering topics such as Word and Spirit, and the Advanced stream covered subjects such as Empowering the Poor. We took a team of 10 leaders to serve the 35 men and women from 23 different nations who had signed up across both networks to listen and discuss as part of the interactive, relational seminars. The team also took part in mentoring people from all around Europe during the Forum. Following the Forum we have run a Year Round Mentoring program for 12 leaders who wanted to continue exploring such themes with our team.

Pioneer Europe Conference

After many years without an in-person Pioneer Europe conference, we were so excited to be returning again to Spain to be together. Over 100 delegates from Relational Mission, New Ground and beyond came together in Malaga for three days of teaching, worship and warm weather, and left inspired by an in-depth study into the book of Philippians and a renewed desire to take pioneering risks for the gospel.

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RELATIONAL MISSION

TRUSTEES' REPORT

RM Together Online

We continued to hold our online ‘RM Together’ events - gathering hundreds of people from across our family of churches for an hour together online. These events run 3 times a year in February, May and November, and are open to everyone across our RM family to gather and hear news, pray into issues we’re facing as a family of churches, and see our faith levels increase as we hear how God is working around the world.

Prayers of Many

During 2022, our Relational Mission Communities ran in-person ‘Prayers of Many’ prayer meetings in June and October, gathering people from the churches within their communities to cry out to God in prayer for pioneering situations, and for issues affecting people in our communities, our region, our nation and the nations. As we cry out together that we have had ENOUGH of the brokenness in our world, we recognise that God hears our prayers and moves in power and is ENOUGH to bring restoration to these situations.

SENT 2022

SENT 2022 was a long time coming. Following a pandemic and the uncertainty and upheaval that followed in its wake, the event was full of reminders for all who attended that our God never changes and is calling a new generation to follow him into fresh adventure. Over 200 students, twenties and their leaders gathered in Ipswich for a day of praise, prayer, teaching, and an opportunity to catch up with old friends and make new friends too.

Unlike previous years SENT 2022 was a one-day event, but the team were convinced that God could and would move in powerful ways - and throughout the day He was speaking on themes of His faithfulness, unchanging nature, and desire to connect afresh with His people. Seminars were held with the themes of ‘Sharing Jesus’ and ‘Hearing from God’ – both of which gave opportunities for attendees to take a risk and try something new, stepping out in sharing their faith and in the prophetic – many for the first time.

A special SENT New Year’s event of prayer, fasting and feasting was also held on 31 December 2022 - 1 January 2023.

Other activity in 2022

In addition to this, Relational Mission (in partnership with its churches) has:

●continued to support local churches and eldership teams through direct ministry support in areas such as pastoral care, prophetic development, working with the poor (relationalmission.org/pathwaysfrompoverty) and evangelism (relationalmission.org/eaw-online)

●continued to support those facilitating ministries amongst the family of churches, in areas including worship, children & youth, prophetic ministry, the workplace, evangelism and ministry to the poor

●run three Delegated Ministries days for trans local ministries serving the churches

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RELATIONAL MISSION

TRUSTEES' REPORT

●continued to communicate with our supporters using social media and our website, co-ordinated by our media and communications leader

●attended and supported Newfrontiers UK and Global gatherings online

●supported and partnered with a number of charities including Newfrontiers, to further our charitable objectives and help support them in their mission fields to help the poor and share the gospel

●sent further funds from our Pathways from Poverty Christmas 2020 appeal, which raised a ‘Seedfund’ aiming to help rebuild broken communities by launching and supporting local businesses around the world; businesses that will have both a community and a gospel impact. The Seedfund continued to help launch new businesses in 2022, including a Lokma food establishment in Croatia, and setting up a local seedfund in Kenya (relationalmission.org/appeal20)

●launched an emergency appeal to partner with friends in Kenya to provide relief for drought and famine as they faced what some called the worst drought in 40 years. During 2022 and into early 2023 the appeal has raised over £37,000, which has provided emergency relief to families. In the long term, additional funds raised will enable the project continue digging boreholes that will be a permanent solution helping the agricultural communities weather future droughts. We are pleased to hear that the communities are doing well in the areas of Kenya where we successfully funded not one, but two borehole projects from our 2019 appeal

●continued to partner with Revelation Church in Camden in delivering the ‘year out’ Intentional Discipleship (ID) training programme (relationalmission.org/idyear)

●continued to run ‘Shepherd’ - a 2-year course that helps equip new and emerging elders for the responsibilities of pastoral ministry. The course helps to complement, not replace, the work that is already being done by local eldership teams to develop new elders by providing high value, focussed training to prepare new and future elders for the demands of the role.

The charity has delivered the above activity to achieve its objectives and has continued to lay and build upon foundations for future growth under the new shape.

Financial review

Relational Mission is financially dependent upon the donations made by supporting churches, individuals (via its grassroots giving scheme), grants from charitable trusts and income generated via events. The Relational Mission Trustees and team would like to thank all the churches, individuals and organisations that have supported the charity throughout the year. The money given to empower apostolic mission is essential to see all that God has laid on our hearts come to fruition, and people have been so amazingly generous in their giving.

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RELATIONAL MISSION

TRUSTEES' REPORT

During the year Relational Mission had income of £285,214 (2021: £489,152) of which £57,094 (2021: £84,415) was for restricted purposes - for example, appeal monies, and grants received to help specific church planting and pioneering situations.

Expended resources for the period were £317,375 (2021: £508,500) in total of which £102,304 (2021: £106,897) were restricted.

Given the shape change that occurred in the Relational Mission charity in 2021/22 (see earlier pages of this report), the central charity now houses the central ‘together’ activity of Mike, Maurice and Stef. It also administers the apostolic mission of Mike Betts, with the ministries of Maurice and Stef being administered in vehicles independent to the Relational Mission charity. Churches in the Relational Mission family give to each of the apostolic missions of Mike, Maurice and Stef, as well as to the central fund, and as such, income and expenditure in the Relational Mission charity this year has reduced from prior year levels as support for Maurice and Stef’s missions go direct to their vehicles.

We are so thankful to God that income for the central fund and Mike’s apostolic mission held up well over this period of transition into the new shape, helping us input into the next stages of our mission together.

Our Christmas Appeal at the end of 2020 has seen over £100,000 being raised in total to date. This ‘Hope for Broken Communities’ appeal has kick-started a seed fund to help start businesses around the world that will rebuild broken communities and grow the church; businesses that will have both a community and a gospel impact. Since the appeal our Relational Mission Business Link partners have identified and helped to develop a number of small business initiatives, with several more in the pipeline, and have begun to allocate funds to these projects and businesses around the world.

For the year ended 31 December 2022 Relational Mission had an overall net deficit of £32,161 (2021: £19,348 deficit), being a net surplus of £13,049 on unrestricted funds and a net deficit on restricted funds of £45,210.

Designated and restricted funds are shown in note 12 to the accounts. Note 12 gives details on all designated and restricted funds held, showing the opening and closing balances plus movements on the funds in the year, together with notes about the intended purpose of each fund.

Policy on reserves

On an ongoing basis the trustees consider the level of reserves they wish to retain, appropriate to the charity’s needs and circumstances. This is based on the charity’s size and level of commitments held. The trustees endeavour not to set aside funds unnecessarily.

The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. In doing this the trustees aim to make sure that the current budget forecast and reserves levels allow the charity to continue in operation for a rolling 12-month period. This is reviewed at a minimum at two points within the financial year. At the year end, unrestricted reserves which were not designated amounted to £123,189. Given the minimum reserve level of £60,000, this indicates a free reserve level of around £63k.

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RELATIONAL MISSION

TRUSTEES' REPORT

Investment policy and objectives

Relational Mission has no investment policy as it currently does not intend to make any investments. This is reviewed annually.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

Plans for future periods

Towards the end of 2021 and during 2022 we began reorganising ourselves away from one central organisation serving the Relational Mission family to a new shape where we are empowering each of the three apostles to begin to pursue the unique calling, gifting and contribution that each of them is making. There is still a core of activity that they are doing altogether, and the Relational Mission family of churches still sits under the Relational Mission charity banner, but additionally each apostle is now breaking into new fields of mission, creating new teams and bases of support around them, and expanding into different activities all at once. Mike Betts’ apostolic mission is still outworked through the Relational Mission Charity; however Maurice Nightingale and Stef Liston now have their own vehicles for the outworking of their own apostolic ministries.

The Relational Mission family of churches splits their giving between the three apostolic ministries of Mike, Maurice and Stef, with an additional amount given to the central administration of the charity, funding the activity that they still do together.

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RELATIONAL MISSION

TRUSTEES' REPORT

Statement of Responsibilities

The Trustees (who are also the directors of Relational Mission for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the Trustees of the charity on 13 July 2023 and signed on its behalf by:

......................................... Jonathan Beardon Trustee

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RELATIONAL MISSION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF RELATIONAL MISSION

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 12 to 29.

Responsibilities and basis of report

As the charity’s Trustees of Relational Mission (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of Relational Mission 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

Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered Institute of Management Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Relational Mission 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.

...................................... G W Schulz ACMA Independent Examiners Ltd

13 July 2023

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RELATIONAL MISSION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Unrestricted
funds
£
Income and Endowments from:
Donations and legacies
3
196,414
Charitable activities
4
31,706
Total income
228,120
Expenditure on:
Charitable activities
5
215,071
Total expenditure
215,071
Net movement in funds
13,049
Reconciliation of funds
Total funds brought
forward
155,360
Total funds carried
forward
12
168,409		 Restricted
funds
£
57,094
-
57,094
102,304
102,304
(45,210)
112,791
67,581		 Total
2022
£
253,508
31,706
285,214
317,375
317,375
(32,161)
268,151
235,990		 Total
2021
£
482,847
6,305
489,152
508,500
508,500
(19,348)
287,499
268,151

The notes on pages 15 to 29 form an integral part of these financial statements. Page 12

RELATIONAL MISSION

(REGISTRATION NUMBER: 08321315) BALANCE SHEET AS AT 31 DECEMBER 2022

Note
Current assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due within one year
10
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
12		 2022
£
10,826
235,111
245,937
(9,947)
235,990
67,581
168,409
235,990		 2021
£
4,121
287,481
291,602
(23,451)
268,151
112,791
155,360
268,151

For the financial year ending 31 December 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements 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.

The financial statements on pages 12 to 29 were approved by the Trustees, and authorised for issue on 13 July 2023 and signed on their behalf by:

......................................... Jonathan Beardon Trustee

The notes on pages 15 to 29 form an integral part of these financial statements. Page 13

RELATIONAL MISSION

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Cash flows from operating activities
Net cash expenditure
Working capital adjustments
(Increase)/decrease in debtors
9
(Decrease)/increase in creditors
10
Increase in deferred income
Net cash flows from operating activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 January
Cash and cash equivalents at 31 December
Reconciliation of net cash flow to movement in net
funds
Decrease in cash
Net funds at 1 January 2022
Net funds at 31 December 2022		 2022
£
(32,161)
(6,705)
(14,435)
931
(52,370)
(52,370)
287,481
235,111
(52,370)
287,481
235,111		 2021
£
(19,348)
4,762
6,505
-
(8,081)
(8,081)
295,562
287,481
(8,081)
295,562
287,481

All of the cash flows are derived from continuing operations during the above two periods.

The notes on pages 15 to 29 form an integral part of these financial statements. Page 14

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Relational Mission meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

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RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Donated services and facilities

Donated facilities, services and goods. Goods donated for distribution to beneficiaries are recognised as income when receivable at fair value (being an estimate of the amount it would cost to purchase those items). [Goods donated for resale are recognised as income at the point of sale (as the sale proceeds cannot be estimated reliably before the goods are sold)]. Facilities, services and goods donated for the charity's own use are recognised as income when receivable at their value to the charity.

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

When donated goods, services and facilities are distributed or consumed, an expense in respect of those items is included in the Statement of Financial Activities. At the year end any goods that have not been distributed or consumed are recognised as stock; donated fixed assets are capitalised.

Gift aid

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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 institution with whom the funds are deposited.

Investment income

Investment income represents income generated by the charity's assets and includes income from bank interest.

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RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Charitable activities

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from conferences and other events.

Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Fund structure

Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 18

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

3 Income from donations and legacies

Unrestricted funds
Designated
£
General
£
Donations and legacies;
Donations
100,131
92,914
Gift aid reclaimed
14
3,355
Grants, including capital
grants;
Grants from other
charities
-
-
100,145
96,269		 Restricted
funds
£
55,253
1,841
-
57,094		 Total
2022
£
248,298
5,210
-
253,508		 Total
2021
£
472,035
812
10,000
482,847

4 Income from charitable activities

Unrestricted funds
Designated
£
General
£
Events
-
31,065
Training and other
activities
-
641
-
31,706		 Restricted
funds
£
-
-
-		 Total
2022
£
31,065
641
31,706		 Total
2021
£
5,587
718
6,305

Page 19

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

5 Expenditure on charitable activities

5.1 Expenditure by fund

Unrestricted funds
Designated
£
General
£
Events
26,771
37,015
Church Planting
3,222
16,861
Church Support
74,020
57,182
Pathways from Poverty
Appeal
-
-
104,013
111,058		 Restricted
funds
£
525
570
8,329
92,880
102,304		 Total
2022
£
64,311
20,653
139,531
92,880
317,375		 Total
2021
£
21,653
270,526
178,451
37,870
508,500

5.2 Expenditure by type

Note
Direct costs
Staff and
contractor
costs
8
Travel and
subsistence
Meetings and
administration
Grant
funding
6
Support
costs
Administration
Governance
Independent
examination
Other		 Events
£
23,940
-
40,371
-
-
-
-
64,311		 Church
Planting
£
-
-
-
16,861
3,792
-
-
20,653		 Church
Support
£
Pathways
from
Poverty
£
101,674
-
19,912
-
-
-
9,073
90,070
7,542
2,580
1,330
230
-
-
139,531
92,880		 Total
2022
£
125,614
19,912
40,371
116,004
13,914
1,560
-
317,375		 Total
2021
£
232,336
12,584
2,478
237,600
21,936
1,560
6
508,500

Page 20

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

6 Grant-making

Analysis of grants

Analysis of grants
Grants for UK and overseas
mission
Grants for the relief of
poverty		 Grants to institutions
2022
£
2021
£
55,218
210,463
55,741
23,529
110,959
233,992		 Grants to individuals
2022
£
2021
£
5,045
3,608
-
-
5,045
3,608
3,608

The support costs associated with grant-making are £Nil (31 December 2021 - £Nil).

Below are details of material grants made to institutions

Name of institution
Commission Apostolic Trust
EDFRI International (Kenya)
Evandoska Pentekostna Crkva (Croatia)
Forum of European Leaders
New Frontiers
Pioneer Mission Charity
Revelation Church
SACO (Kenya)
Sanctuary Church San Francisco
Seedfund Limited		 2022
£
-
26,441
4,300
-
7,500
28,607
18,611
25,000
-
-
110,459		 2021
£
6,690
10,000
-
4,359
15,000
110,151
54,595
-
7,440
6,839
215,074

EDFRI International (Kenya): Drought and Famine Appeal paid via Kings Community Church Norwich Evandoska Pentekostna Crkva (Croatia): Croatian start up business funded from Seedfund appeal

Page 21

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

7 Trustees remuneration and expenses

No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No Trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Consultancy fees of £17,183 (2021 - £Nil) for the services of Jonathan Beardon, a Trustee, as apostolic team co-ordinator were paid to Wellspring Family Church, Dereham, where he is employed as an elder.

Donations made by the Trustees without any conditions attached totalled £1,570 for the year (2021 - £1,440).

8 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
Compensation payments
Self-employed		 2022
£
97,743
3,946
4,892
-
19,033
125,614		 2021
£
172,041
12,333
8,595
19,700
19,667
232,336

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

follows:
2022 2021
No No
Staff 4 6

No employee received emoluments of more than £60,000 during the year.

The total employee benefits of the key management personnel of the charity were - £80,497 (2021 £153,731).

Key management is considered to cover senior management directly employed by the charity together with those employed by a church or charity with which our charity has a working partnership. Payments made to these charities during the year amount to - £47,218 (2021 £164,746).

Page 22

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

9 Debtors

9 Debtors
Prepayments
Accrued income
Other debtors		 2022
£
10,826
-
-
10,826		 2021
£
3,160
941
20
4,121

10 Creditors: amounts falling due within one year

10 Creditors: amounts falling due within one year
Other creditors
Accruals
Deferred income		 2022
£
2,736
6,280
931
9,947		 2021
£
727
22,724
-
23,451

11 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to - 4,892 (2021 £8,595).

Page 23

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

12 Funds

Unrestricted funds
General
General Funds
Designated
Church
Planting/Pioneer
General
RM Book Publishing
Middle Eastern Fund
Mike Betts Apostolic
Mission Fund
Mike Betts India
Mission Fund
Mike Betts Book
Publishing
Total unrestricted
funds
Restricted funds
Lille Church Plant
Malaga Church Plant
PfP Appeal (Christmas)
2019
PfP Appeal (Christmas)
2020
Malmo Church Plant
Pioneer Mission
Revelation church
Kenya Drought &
Famine Appeal
Total restricted funds
Total funds		 Balance
at 1
January
2022
£
106,274
528
3,190
10,908
34,460
-
-
49,086
155,360
3,020
9,165
11,928
84,053
4,625
-
-
-
112,791
268,151		 Incoming
resources
£
127,975
-
47
-
92,588
2,000
5,510
100,145
228,120
-
-
-
388
-
17,164
12,956
26,586
57,094
285,214		 Resources
expended
£
(111,060)
(528)
-
-
(100,254)
-
(3,229)
(104,011)
(215,071)
(3,020)
(7,213)
(6,000)
(24,740)
(4,625)
(17,164)
(12,956)
(26,586)
(102,304)
(317,375)		 Transfers
£
-
-
(2,896)
-
-
-
2,896
-
-
-
-
-
-
-
-
-
-
-
-		 Balance
at 31
December
2022
£
123,189
-
341
10,908
26,794
2,000
5,177
45,220
168,409
-
1,952
5,928
59,701
-
-
-
-
67,581
235,990

Page 24

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Designated funds

Church planting fund/Pioneer General

This fund was designated to help church planting & pioneering in our family. It incorporated the offering taken at the SENT 18-30s Conference and the Pioneer Conference during 2017 and focused on raising up the next generation of leaders and pioneers. The remaining small balance has been used to open the Pioneer Mission charity bank account during 2022.

RM Book Publishing

This fund facilitates the publishing of existing and future RM books including Relational Mission - Reaching the Nations and Faith at Work. Previously, 2 other book funds were held here - A Way of Life and Prayers of Many - these have been transferred to a new class during the year to show that they are owned by Mike Betts, along with his other book produced in the year, Everyone a Witness.

Middle Eastern Fund

During the prior year a gift was received from a Relational Mission church, and a further gift was received from another sphere within Newfrontiers. These gifts were given to aid Mike Betts' Apostolic mission into the Middle East. Mike and his team are currently strengthening relationships with his contacts in the Middle East and these funds will be used to fund mission to this area in 2023 and beyond.

Mike Betts Apostolic Mission

As a result of the shape change that occurred in Relational Mission during 2021, Mike Betts' Apostolic Mission is still being financially administrated through the charity. Any restricted donations from Relational Mission Churches and individuals received during the year have been added to this fund. These funds have been applied to Mike's Apostolic Mission during the year.

Mike Betts India Mission Fund

During the year a gift was received to aid Mike Betts' Apostolic mission in India. These funds have been fully applied to the India mission in 2023.

Mike Betts Book Publishing

This fund facilitates the publishing of existing and future books written by Mike Betts, including Relational Mission - A Way of Life, Prayers of Many and Everyone a Witness.

Page 25

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Restricted funds

Church Plant Funds

Various funds have been received from different organisations to help Relational Mission plant churches in the UK, Europe and America. During the year some of these funds have been applied for church planting purposes in the relevant countries. The Lille church plant and Malmo Church Plant funds are now being administered by Pioneer Mission and the funds were transferred to this charity during the year, together with all reporting responsibilities.

PfP Appeal 2019

Pathways from Poverty is an initiative of Relational Mission that seeks to empower people from across the world by offering them choices and creating pathways to enable them to escape from poverty. The focus of the PfP Appeal (Christmas) 2019 was to raise funds to build boreholes and pumps for water in Meru, Kenya. At the end of 2020, two tranche payments had been made to enable the boreholes to be drilled and tested and we are excited to report that these are fully functional and being used daily. The third tranche payment was made during 2021 to finalise the contractor payments. A further amount was transferred during 2022 which helped set up a seedfund in Kenya (see below). A small amount remains on the fund at the year end, which is being held to cover potential maintenance costs of the borehole and pump in 2023, and also to cover a trip to visit the project for compliance purposes.

PfP Appeal 2020

The PfP Appeal (Christmas) 2020 was titled 'Hope for Broken Communities' with the focus of raising funds to launch and support local businesses around the world; businesses that will have both a community and a gospel impact. The appeal has raised over £100,000 in total, and our Relational Mission Business Link partners are now beginning to allocate funds to projects and businesses around the world. To date, funds have been allocated to three separate business start ups in Serbia (a Sound System business, a Wood Cutting service and a Curtain Making business), a Lokma food van in Croatia, a Rhema Faith Chicken Farm in Zambia and a SACO Seedfund in Kenya from which various business start up loans will be made in the local area.

Pioneer Mission Restricted Fund & Revelation Church Restricted Fund

As part of the Relational Mission shape change that occurred in 2021, the Relational Mission family of churches was asked to split their giving between the three apostolic ministries of Mike, Maurice and Stef, with an additional amount to be given to the central administration of the charity, funding the activity that they still do together. Most churches made the transition with their giving during 2022, with relevant gifts being sent directly to the vehicles housing the apostolic mission of Maurice and Stef, and the remaining gifts being received by Relational Mission for Mike and the central work. As with all change there is a transition period for this to become fully worked through and where Relational Mission still receives gifts from churches for Maurice or Stef, these are held in the relevant restricted funds of Pioneer Mission (Maurice) and Revelation Church (Stef) and transferred to those entities on a monthly basis.

Page 26

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Kenya Drought & Famine Appeal

This appeal was set up to partner with our dear friends Edward and Fridah Buria, to provide relief to brothers and sisters in Kenya facing what some are calling the worst drought in 40 years. An appeal was launched where individuals and churches could donate to this cause and during 2022 £26,586 has been raised and sent to Kenya for this purpose through our Relational Mission church in Norwich. Post year end, a further £9,193 has been raised and sent to Kenya under this appeal.

Page 27

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted funds
General
General Funds
Designated
Church Planting/Pioneer
General
ENOUGH prayer initiative
RM Book Publishing
The Call (L'Ship Conf)/Call
2 Give 2020 Offering
Middle Eastern Fund
Mike Betts Apostolic
Mission Fund
Total unrestricted funds
Restricted
Lille Church Plant
Malaga Church Plant
Liverpool Church Plant
Sanctuary Church San
Francisco
Pioneer Europe
PfP Appeal (Christmas)
2019
PfP Kenya & India
PfP Appeal (Christmas)
2020
Malmo Church Plant
Vineyard Grant
Pioneer Mission
Total restricted funds
Total funds		 Balance at
1 January
2021
£
94,557
528
-
2,936
74,848
-
-
78,312
172,869
4,951
12,559
7,674
144
9,290
21,953
7,422
46,012
4,625
-
-
114,630
287,499		 Incoming
resources
£
307,093
-
3,268
547
-
10,908
62,278
77,001
384,094
634
-
1,650
7,539
22,109
-
-
58,483
-
7,143
7,500
105,058
489,152		 Resources
expended
£
(295,376)
-
(3,268)
(293)
(74,848)
-
(27,818)
(106,227)
(401,603)
(2,565)
(3,394)
(9,324)
(7,683)
(31,399)
(10,025)
(7,422)
(20,442)
-
(7,143)
(7,500)
(106,897)
(508,500)		 Balance at
31
December
2021
£
106,274
528
-
3,190
-
10,908
34,460
49,086
155,360
3,020
9,165
-
-
-
11,928
-
84,053
4,625
-
-
112,791
268,151

Page 28

RELATIONAL MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

13 Analysis of net assets between funds

Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets		 Unrestricted funds
General
£
Designated
£
133,136
45,220
(9,947)
-
123,189
45,220
Unrestricted funds
General
£
Designated
£
129,725
49,086
(23,451)
-
106,274
49,086		 Restricted
funds
£
67,581
-
67,581
Restricted
funds
£
112,791
-
112,791		 Total funds
at 31
December
2022
£
245,937
(9,947)
235,990
Total funds
at 31
December
2021
£
291,602
(23,451)
268,151

Page 29