## ## |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|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 *||||||