2021-12-31-accounts - The Rooftop Ministries

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Charity Number: 1152253 Company Number: 06702046

The Rooftop Ministries (A Company Limited by Guarantee) Trustees' Report and Financial Statements For the Year Ended 31 December 2021

The Rooftop Ministries Charity Number: 1152253 Company Number: 06702046

Contents	Page
Reference and administrative details of the charity, its trustees and advisers	1
Trustees' annual report	2 - 4
Independent examiner's report	5 - 6
Statement of financial activities	7
Balance sheet	8
Notes to the financial statements	9 - 20

The Rooftop Ministries Charity Number: 1152253 Company Number: 06702046

Reference and administrative details of the company, its trustees and advisers For the year ended 31 December 2021

Trustees

A P Scott-Evans M J Burgess J M Boucher G White

Company registered number

06702046

Charity registered number

1152253

Registered Office

38 The Chase South Woodham Ferrers Chelmsford Essex CM3 5PY

Accountants

Aspen Waite White 8 Devonshire Square London EC2M 4PL

Trustees’ annual report (including Directors’ report) for the period

From: 1 January 2021 To: 31 December 2021

Charity name: The Rooftop Ministries

Charity registration number: 1152253

Company number: 06702046

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The main objective of The Rooftop Ministries is the advancement of the Christian Faith by 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 of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	To achieve this objective we: • Host seminars/workshops with local churches or groups of churches, equipping them to communicate the Christian message. • Create a variety of materials that are made available to churches to help them become effective. • Speak at Christian churches, gatherings and conferences. • Work in a close networking relationship with national Christian denominations and ecumenical groups. • Support above activities in an increasing number of locations worldwide, partnering with local team members, overseen by a Global Leadership Team, supported by an International Operations Team
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Rooftop Ministries meets the definition of a public benefit entity under FRS102.
Contribution made by volunteers	Para 1.38	The company is grateful for the efforts of its volunteers who are involved in day-to-day administration of the company, provide IT and book-keeping support and help deliver the purposes and activities in diverse locations.

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Strong links have been built with major Christian denominations & networking organisations, both across the UK and globally, with representation in more than 50 countries. Our funds for the ministry are received from individual supporters, large national grant making trusts, smaller grant making trusts and church partners.

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	The total income for the year was £94,252 (2020: £56,276) and the total expenditure for the year was £83,876 (2020: £50,919). The unrestricted funds had a surplus of £15,940 at the year end date. (2020: £1,331 surplus).
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	The charity aims to maintain each reserve at a level to finance 3 months of expenditure. This has not been achieved at this stage, however there has been an improvement since last year and it is hoped that this can be further improved in future.
Details of fund materially in deficit	Para 1.24	No fund is materially in deficit.
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	After making appropriate enquiries, the trustees have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, we continue to adopt the going concern basis in preparing the financial statements.

Structure, governance and management

Type of governing document:	Para 1.25	Memorandum of Association.
How is the charity constituted?	Para 1.25	The company is registered as a charitable company limited by guarantee and was set up by a Memorandum and Articles of Association on 18 September 2008, as amended on 26 April 2013.

	Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	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. The trustees are responsible for setting strategies and policies and for ensuring that these are implemented.

Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) Full name(s) Position (for example Secretary, Chair, etc) Date

INDEPENDENT EXAMINER’S UNQUALIFIED REPORT THE ROOFTOP MINISTRIES YEAR ENDED 31 DECEMBER 2021

Independent Examiner’s Report to the Trustees of The Rooftop Ministries

I report to the trustees (who are also Directors for the purpose of company law) on my examination of the financial statements of The Rooftop Ministries (‘the charitable company’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet and related notes.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of charitable company you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Act and are eligible for independent examination, I report in respect of my examination of the charitable company’s financial statements carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’) and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

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

accounting records were not kept in respect of the charitable company as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a ‘true and fair view which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements to be reached.

……………………………..

Stuart Harrison FCA

Venthams Chartered Accountants Millouse 32-38 East Street Rochford Essex SS4 1DB

The Rooftop Ministries (A Company Limited by Guarantee)	Charity No	1152253 06702046
	Company No
Annualaccountsforthe period
01 January 2021	To	31 December 2021

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ F01 F02 F04 F05	Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ F01 F02 F04 F05	Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ F01 F02 F04 F05	Unrestricted funds Restricted income funds Total funds Prior year funds £ £ £ £ F01 F02 F04 F05
63,619	30,633	94,252	56,276
63,619	30,633	94,252	56,276

39,376	44,500	83,876	50,919
39,376	44,500	83,876	50,919

24,243	(13,867)	10,376	5,357
(9,634)	9,634	-	-
14,609	(4,233)	10,376	5,357

1,331	13,421	14,752	9,395
15,940	9,188	25,128	14,752

CC17a (Excel)

	Charity No Company No The Rooftop Ministries (A Company Limited by Guarantee)	Charity No Company No The Rooftop Ministries (A Company Limited by Guarantee)	Charity No Company No The Rooftop Ministries (A Company Limited by Guarantee)	1152253 06702046
Section B Balance sheet
01/01/2021 Current assets Debtors (Note 6) B07 Cash at bank and in hand (Note 8) B09 *Total current assets* B10 Creditors: amounts falling due within one year (Note 7) B11 *Net current assets/(liabilities)* B12 *Total assets less current liabilities* B13 Creditors: amounts falling due after one year B14 Provisions for liabilities B15 *Total net assets or liabilities* B16 Funds of the Charity Restricted income funds B18 Unrestricted funds B19 Fair value reserve B21 *Total funds* B22	Unrestricted funds £	Restricted income funds Total funds £ £		Total last year £
	5,000	5,923	10,923	2,164
	14,710	4,265	18,975	15,204
	19,710	10,188	29,898	17,368

	3,770	1,000	4,770	2,616

	15,940	9,188	25,128	14,752

	15,940	9,188	25,128	14,752

	-	-	-	-
	-	-	-	-

	15,940	9,188	25,128	14,752

		9,188	9,188 15,940	13,421
	15,940			1,331

	15,940	9,188	25,128	14,752

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

*subject to the small companies regime and in accordance with*	*FRS102 SORP.*
Signed on behalf of all the trustees/directors Signature of director authenticating accounts being sent to Companies House	Print Name	Date of approval dd/mm/yyyy

	Signature	Date dd/mm/yyyy

		Print name

CC17a (Excel)

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities preparing • and with ü their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS • and with ü 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the Not applicable conclusion that the charity is a going concern; Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes ü No ü

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes	ü
No	ü

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

Yes	ü
No	ü

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 2 Accounting policies	Note 2 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 more likely than not that the trustees will receive the resources;
	• the monetary value can be measured with sufficient reliability.
Offsetting	There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations	Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
	Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on donations	Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
and gifts	treated as an addition to the same fund as the initial donation unless the donor or the
	terms of the appeal have specified otherwise.
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable can be
royalties and dividends	measured reliably.
2.2 EXPENDITURE AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or constructive
Liability recognition	obligation committing the charity to pay out resources and the amount of the obligation can
	be measured with reasonable certainty.
Governance and support costs	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
	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,
	or per 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 any trade discounts
2.3 ASSETS
	Debtors (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
	received.

Yes No N/a*	Yes No N/a*	Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü
Yes No N/a*
ü	ü	ü

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income
Donations and gifts Other Total TOTAL INCOME Analysis of Income Donations and legacies:	Analysis of Income	Unrestricted funds Restricted income funds Total funds Prior year £ £
	Donations and gifts	63,619	30,633	94,252	56,276
	Other	-	-	-
		63,619	30,633	94,252	56,276

		63,619	30,633	94,252	56,276

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 4 Expenditure

Analysis of Expenditure	Unrestricted funds Restricted income funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Total funds Prior year £ £	Unrestricted funds Restricted income funds Total funds Prior year £ £
Promotion of the Christian Religion	38,206	44,500	82,706	49,803
Expenditure on governance	1,170	-	1,170	1,116
Total expenditure on charitable activities	39,376	44,500	83,876	50,919

	39,376	44,500	83,876	50,919

Activity or programme	Direct Costs	Support Costs	Total this year	*Total prior* *year*
	£	£	£	£
Rooftop Encounter			0	977
AfricaPioneers	3893		3893	2558
Internationaltransfers and payments to USRooftops	8523		8523	0
Consultancy	61300		61300	41450
Traveland subsistence	6111		6111	3625
Computercosts and academywebsite production	1870		1870	742
Postage and stationery	0		0	281
Advertising and promotional	208		208	0
Accountancy		1170	1170	1116
Administration		801	801	170
Total	81905	1971	83876	50919

CC17a (Excel)

Section C Notes to the accounts

Note 5 Details of certain types of expenditure

Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Fees for examination of the accounts *Please provide details of the amount paid for any statutory external scrutiny of accounts* *and other services provided by your independent examiner. If nothing was paid please* *enter '0' in the appropriate box(es).*
Independent examiner’s fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner	This year £	Last year £
	1170	1116
	-	-

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 6 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

6.1 Analysis of debtors

Prepayments and accrued income

Total	This year £	Last year £
	10,923	2,164
	10,923	2,164

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 7 Creditors and accruals

Analysis of creditors

Other creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
4,770	2,616	-	-
4,770	2,616	-	-

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 8 Cash at bank and in hand

Note 8 Cash at bank and in hand
Other Total Short term cash investments (less than 3 months maturity date) Short term deposits Cash at bank and on hand	This year £	Last year £
	-	-
	-	-
	18,975	15,204
	-	-
	18,975	15,204

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 9 Charity funds

9.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds

*funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	UR		1,331	63,619	(39,376)	(9,634)	-	15,940
Dennis Pethers Support Fund	R		4,584	30,513	(44,500)	9,403	-	-
Ben Tucker Support Fund	R		50	-	-	-	-	50
Pioneer Fund	R		5,270	120	-	-	-	5,390
Pigs Might Fly Fund	R		115	-	-	-	-	115
Academy Website & Video Fund	R		(231)	-	-	231	-	-
Global Encounter Fund	R		3,633	-	-	-	-	3,633
Fund balances carried forward include assets and liabilities denominated in a foreign cur Total Funds as per balance sheet			14,752	94,252	(83,876)	-	-	25,128
			rency	Yes No ü ü
				ü	ü

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 9 Charity funds

9.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted	* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted	* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted	*income funds, including special trusts, of the charity; and U - unrestricted funds*	*income funds, including special trusts, of the charity; and U - unrestricted funds*	*income funds, including special trusts, of the charity; and U - unrestricted funds*	*income funds, including special trusts, of the charity; and U - unrestricted funds*	*income funds, including special trusts, of the charity; and U - unrestricted funds*	*income funds, including special trusts, of the charity; and U - unrestricted funds*
Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	UR		(11,708)	28,731	(15,692)	-	-	1,331
Dennis Pethers Support Fund	R		11,409	27,425	(34,250)	-	-	4,584
Ben Tucker Support Fund	R		50	-	-	-	-	50
Pioneer Fund	R		5,150	120	-	-	-	5,270
Pigs Might Fly Fund	R		115	-	-	-	-	115
Academy Website & Video Fund	R		(231)	-	-	-	-	(231)
Global Encounter Fund	R		4,610	-	(977)	-	-	3,633
Fund balances carried forward include assets and liabilities denominated in a foreign currency Total Funds as per balance sheet			9,395	56,276	(50,919)	-	-	14,752
				Yes No ü
					ü

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 10 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

10.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

CC17a (Excel)

Section C Notes to the accounts (cont)

Note 11 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

During the year trustees and related parties gave a total of £4,140 (2020: £5,226) in donations to the charity

CC17a (Excel)