2020-12-31-accounts - The Rooftop Ministries

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Reference and administrative details ofthe charity,	its trustees and advisers
Trustees' annual report		2-4
Independent examiner's report		5-6
Statement offinancial activities
Balance sheet
Notes to the financial statements		9-20

Objectiv	e	s and a	ctiv	itie	s
					SORP reference
Summary	ofthe purposes			of	Para 1.17	The main objective ofThe Rooftop Ministries		is the
the charity		as set out	in its			advancement ofthe Christian Faith by
governing	document					communicating the good news through
						evangelism and the teaching and training of
						Christian Disciples by equipping churches to		be
						more effective in communicating the Christian
						message to people who have little connection		with
						the church.
Summary activities	ofthe main in relation to those				Para 1.17and 1.19	To achieve this objective we: ~ Host numerous seminars/workshops	with
purposes	for the public					local churches or groups ofchurches,
benefit, in particular,			the			equipping them to communicate the
activities,	projects or		services			Christian message.
identified	in the accounts.					~ Have created and are creating a variety		of
						materials that are made available to
						churches to help them become effective.
						~ Speak at a number ofChristian churches,
						gatherings and conferences.
						~ Work in aclose networking relationship
						with national Christian denominations		and a
						variety ofcity-wide ecumenical groups.
Statement		confirming			Para 1.18	The Rooftop Ministries meets the definition	ofa
whether the trustees			have			public benefit entity under FRS102.
had regard		to the guidance
issued by	the Charity
Commission		on public
benefit
						The company is grateful for the efforts of its
Contribution		made by			Para 1.38	volunteers who are involved in day-to-day administration ofthe company and provide	IT and
volunteers						book-keeping support.

chievements and perfor	mance
		We have seen the ministry increase	over the
Summary ofthe main		past couple ofyears as over 100churches are
achievements ofthe charity,		connected with the ministry and strong links
identifying the difference the	Para 1.20	have been built with major Christian
charity's work has made to the		denominations.
circumstances of its
beneficiaries and any wider		Our funds forthe ministry are received from
benefits to society as a whole.		Individual supporters, large national	grant
		making trusts, smaller grant making	trusts
		and church partners.

inanc	ial review	ial review	ial review
Review	ofthe charity's					Para 1.21	The total Income for the year was f56,276(2019:
financial position at the end ofthe period							859,608)and the total expenditure for the year was 850,919(2019:f51,131).
							The unrestricted funds had a small surplus of
							f1 331at the ear end date. 2019:D1 708 deficit .
Statement explaining				the		Para 1.22	The charity aims to maintain each reserve at a
policy for holding reserves							level to finance 3months ofexpenditure. This has
stating	why	they are held					not been achieved at this stage, however there	has
							been an improvement since last year and it is
							ho ed that this can be further im roved in future.
Details	offund materially				in	Para 1.24	The general fund is no longer In deficit
deficit
Explanation		ofany				Para 1.23	After making appropriate enquiries, the trustees
uncertainties		about the					have reasonable expectation that the company	has
charity	continuing		as a going				adequate resources to continue in operational
concern							existence for the foreseeable future. Forthis
							reason, we continue to adopt the going concern
							basis in preparing the financial statements. As	a
							result ofthe Coronavirus pandemic, the donations
							made to the Dennis Pethers Support Fund were
							lower than those made in 2019,however these
							donations are ex ected to increase a ain in 2021.
tructu	re,	governance				and management
Type of governing			document:			Para 1 25	Memorandum ofAssociation.
How is	the charity		constituted'			?	The company is registered as a charitable
							company limited by guarantee and was set	up
							by a Memorandum and Articles ofAssociation
							on 18September 2008, as amended on 26 April
							2013.

Trustee selection methods	Para 1.25	The management ofthe company Is the
including details ofany constitutional provisions e.g.		responsibility ofthe trustees who are elected and co-opted under the terms ofthe Articles of
election to post or name ofany		Association.
person or body entitled to appoint one or more trustees		The trustees are responsible for setting strategies and policies and for ensuring that
		these are implemented.

	The Rooftop Ministries	The Rooftop Ministries	Charity No	Charity No	1152253
(A	Company	Llmltedby Guarantee)	Company	No	06702046
		Annual accounts	for the	eriod
	01	January 2020	To		31 December 2020

			Restricted
		Unrestricted	Income		Pnor year
		funds	funds	Total funds	funds
Income (Note 3)		F01	F02	F04	F05
Income and endowments	from:
Donations and legacies		28731	27545	56276	59	608
Total		28731	27545	56276	59	608
Expenditure (Notes	6)
Expenditure on:
Charitable activities		15692	35227	50919	51	131
Total		15692	35227	50919	51	131
Net Income/(expenditure)		13039	7682	5357	8	477
Transfers between	funds
hlet movement in funds		13039	7682	5357	8	477
Reconciliation of
funds:
Total funds brought forward		11?08	21 103	9395		918
Total funds carried	forward	1 331	13421	14752	9	395

				The Rooftop Ministries	The Rooftop Ministries	The Rooftop Ministries	The Rooftop Ministries	Charity No	Charity No	1152253
				A Com	an	Limited b	Guarantee	Com	an No	06702046
~ s
				o
				CV			Restricted
				V	Unrestricted		income			Total last
				CI		funds	funds	Total	funds	year
Current assets
Debtors		(Note 6)		807			2 164		2 164	3469
Cash at bank and in hand			(Note 8)	809		2,447	12,757		15,204	11960
	Total		current assets	810		2,447	14,921		17,368	15429
Creditors: amounts	failing		due within
one year (Note		7)		811		1 116	1 500		2616	6034
Net current		assetsl(liabilities)		812		1,331	13,421		14,752	9395
Total assets	less current liabilities			816		1,331	13,421		14,752	9395
Creditors: amounts	failing		due after one
year				814
Provisions for liabilities				815
Total net assets orliabilities				816		1,331	13,421		14,752	9395
Funds ofthe Charity
Restricted income funds				816			13421		13,421	21 103
Unrestricted funds				819		1 331			1,331	11708
Fair value reserve				821
			Total funds	822		1,331	13,421		14,752	9395

Note 2		Accounting policies	Accounting policies
2.1 INCOME
Recognition		of Income	These are included in the Statement of Financial Activities (SoFA) when'.
			~ the charity becomes entitled to the resources; ~ it Is mors likely than not that the trustees will receive the resources;					*	No*	N/a*
			~ the monetary value can be measured with sufficient reliability.
			There has been no offsetting ofassets and liabilities, or income and expenses, unless					Yes*	No*	N/a"
Offsetting			required or permitted by the FRS 102SORP or FRS 102.
Grants and donations			Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10to 5.12FRS102SORP).					Yes*	No*	N/a*
			Gift Aid receivable is included in Income when there is a valid declaration	from the donor.
Tax recfalms		on donations	Any Gift Aid amount recovered on a donation Is considered to be part ofthat gift and		is			Yes*	No*	N/a"
and gifts			treated as an addition to the same fund as the initial donation unless the	donor or the
			terms ofthe appeal have specified otherwise.
								Yes*	No*	N/a*
Support	costs		The charity has incurred expenditure on support costs.
Volunteer	help		The value of any voluntaiy help received Is not included In the accounts but is described the trustees' annual report.				In	Yes"	No"	N/a*
Income from		Interest,	This Is included in the accounts when receipt Is probable and the amount	receivable	can		be	Yes"	No*	N/a*
royalties	and	dividends	measured reliably.
2.2 EXPENDITURE			AND I IABILITIES
			Liabilities are recognised where it Is more likely than not that there is a legal or constructive					Yes"	No*	N/a*
Liability	recognition		obligation committing the charity to pay out resources and the amount of be measured with reasonable certainty.	the obligation		can
Governance coe'ts		and support	Support costs have been allocated between governance costs and other Governance costs comprise all costs involving public accountability ofthe compliance with regulation and good practice.	support. charity and	its			Yes"	No*	N/a"
			Support costs include central functions and have been allocated to activity cost categories
			on a basis consistent with the use of resources, eg allocating property costs by floor		areas,			Yes*	No*	N/a*
			orper capita, staff costs by the time spent and other costs by their usage.
Creditors			The charity has creditors which are measured at settlement amounts less discounts	any trade				Yes*	No*	N/a* g/
2.3ASSETS
			Oebtors (including trade debtors and loans receivable) are measured on initial recognition				at
Debtors			settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be					Yes*	No'	N/a*
			received.

Note 3	In	come
							Restricted
			Analysis	ofIncome		Unrestricted funds	Income funds	Total funds		Prior year
										R
Donations	Donations	and	ifts			28731	27 545		56276	59608
and legacies:	Other
					Total	28,731	27,545		56,276	59608
TOTAL INCOME						28731	27 545		56276	59608

Note 4	Ex	penditure
						Restricted
					Unrestricted	Income
			Analysis	of Expenditure	funds	funds	Total funds	Prior year
Expenditure	on charitable	activities	Promotion	ofthe Christian
			Reli ion		14576	35227	49 803	50045
			Expenditure	on governance	1 116		1 116	1 086
			Total expenditure on charitable activities		15,692	35,227	50919	51 131
TOTAL EXPENDITURE					15692	35227	50919	51 131

Analysis ofexpenditure on char	Analysis ofexpenditure on char	Analysis ofexpenditure on char	ita	ble activities
Activity or programme					Direct Costs	Support Costs	Total this ear	Total prior ear
Roofto Encounter					977		977
Africa Pioneers					2558		2558	3239
Consultanc					41450		41450	34340
Travel and subsistence					3625		3625	10810
Com uter costs	and academ	webslte		roductlon	742		742	1253
Posts e and stations					281		281	256
Adveriisin and	romotional	video	ro	ect				134
Accountanc						1116	1116	1086
Administration						170	170	13
Total					48633	1286	50918	51131

enter '0' ln	the appropriat	e box(e	s).
						This year	Last year
						R
Independent	examiner's	fees
						1116	1086
Other fees	(for example:	financial	advice, consultancy,	accountancy	services) paid to the
independent	examiner

	Amounts falling due	within	Amounts	falling due after
	one year		more than one year
	This year Last	year	This year	Last year
	2616	6034
Total	2,616	6,034

Note	8	Cash at bank and In hand	Cash at bank and In hand
						This year	Last year
Short	term cash investments		(less than 3months	maturity	date)
Short	term deposits
Cash	at	bank and on hand				15204	11960
Other
Total						15,204	11,960

funds
						Fund									Fund
				Type PE, EE R or UR'	Purpose and Restrictions	balances brought forward			Income		Expenditure		Transfers	Gains and losses	balances carried forward
Fund names						E			E		E		E	F.	8
General	Fund			UR		11	708		28	731	15	69			1 331
De nls	Pelhers	u	rt Fund			11	409		27	425	34	250			4584
Ben Tucker Su			rt Fund					50								60
Pioneer	Fund					5		50		120					5	270
P s Mi	htF	Fund					1	6								116
Academ	Website		&Video Fund	R			231									231
Global Encount		r Fund				4		10				977			3	633
					Total Funds as per balance sheet	9,395			56,276		50,919				14,752

reserv	e and fair value	e and fair value	e and fair value	e and fair value	reserve, Ifa	pplicable). The 'Total fu	nds'figure be	low should reconcile	to 'Total funds	to 'Total funds	' In the b	alance sheet.	alance sheet.
*Keyr	PE-permanent				endowment	funds; EE-expendable	endowment	funds; R - restricted	Income funds,		including	special trusts,		ofthe	charity; and	II-unrestrfcted	funds
									Fund								Fund
						Type PE, EE R or UR*	Purpose and	Rsstrlctlons	balances brought forward		Income		Expenditure		Transfers	Gains and losses	balances carried forward
Fund	n mes								6		E		6		8	6
Gener	I Fund					UR			10	858	18760		19612				11	708
Dennis	Pethers	Su		ort	Fu				6	860	3567		31	129			11409
Ben Tucker Su			ort	Fund
Pioneer Fund									5	030		120					5	150
P s Ml htFI		Fund								86		50						116
Anadem Webslte			&	Video Fund						231								231
Global	Encounter		Fund								5	000		390			4	610
							Total Funds	as per balance sheet		918	69,608		51,131				9,395
											Yes*		N *