## Regions Beyond UK
Report and AccountsMark Thornett (appointed 26th April 2019)
year ended 31 December 2020
1 Lamb's Passage LONDON EC1Y 8AB t: 0208 502 5600 e: enquiries@stewardship.org.uk w: www.stewardship.org.uk
Page 0
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **COMPANY INFORMATION**
## **Directors / trustees**
Trevor Payne Nigel Howarth Ian Portwine Patricia Anderson Mark Thornett
## **Company Secretary**
Nigel Howarth
## **Governing Document**
Memorandum and Articles of Association dated 03/06/2013
**Company Registration Number Charity Registration Number Registered Office**
8561531
1152827 The Trinity Centre Stonehill Green SWINDON SN5 7AR
## **Independent Examiner**
Stephen Mathews FCA Stewardship 1 Lamb's Passage London EC1Y 8AB
## **Bankers**
National Westminster Bank PLC 27 South Street WORTHING BN11 3AR
|**Contents**|**Page**|
|---|---|
|Company Information|1|
|Directors' Report|2|
|Independent Examiner's Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Accounts|12-20|
|[Detailed Statement of Financial Activities with Comparatives]|21|
Page 1
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
The directors, who are the charity's trustees for the purposes of charity law, have pleasure in submitting the Report and Accounts for the year.
## **Objects of the charity**
The charity is a charitable company and is governed by its memorandum and articles of association. The objects of the charity, as set out in the governing document are:
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 decide; and
The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in (including but not limited to financial support)the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient
## **Structure, Governance and Management**
**The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page of this document.**
New trustees are appointed by a Resolution of the Trustees and consideration is given by existing Trustees to the skills needed on the Trustee board as and when additional Trustees are sought. On acceptance all new Trustees are supplied with guidance on what it means to be a Trustee as well as their obligations and responsibilities in accordance with Charity Commission guidance at the time.
The charity has no paid staff in place, working rather through related churches who receive grant funding to support the work of the charity undertaken through them. Finance and related administration is provided by external workers who invoice the charity directly.
Regions Beyond UK operates as an umbrella charity supporting a growing network of independent churches in the UK and Internationally joined together in relationship and all supporting the charitable Objects of Regions Beyond UK. These churches all term themselves as being a part of the wider family of Regions Beyond churches but are legally independent organisations all responsible for their own policies, procedures and structures.
Page 2
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## Public Benefit
Regions Beyond UK operates with the following Charitable Objectives for the Public Benefit:
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 decide; and
The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in (including but not limited to financial support)the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient
All of its budget and funding decisions are considered in line with these Objects and by reference to the guidance issued by the Charity Commission on public benefit.
Significant funding is allocated each year to achieve these, including but not limited to the following activities both in the UK and Internationally:
- ➢ Supporting new churches starting out
- ➢ Supporting the training of church teams and members, including by large gatherings and conferences
- ➢ Supporting staff costs to both run both new churches and new measures to prevent or relieve poverty
- ➢ Supporting education and training projects
- ➢ Providing funds to allow for Apostolic leadership and guidance to linked churches and those considering joining Regions Beyond
The development of both new and existing churches requires more than just running meetings and buildings. It involves developing communities of worshipping and caring believers whose lives are deeply impacted by their relationship with Jesus Christ and who support and serve the communities in which they live. It was this sort of church that has resulted in the transformation of society in different times and places throughout history. To create sustainable, culturally relevant local churches like this requires training, development, support (in finances and in practical help) and in encouragement.
It will come as no surprise to anyone when I say that 2020 was a year dominated by one thing, the covid pandemic. By the end of March it became obvious that church life around the world was going to undergo an extremely radical transformation as international travel was curtailed and public meetings banned in most countries.
A year which we entered with high expectations of entering a “new era” turned out to be transformative in the most unexpected way. Across the Regions Beyond family we began to realise that God was using the public restrictions on meetings to help us re-asses what being church really meant. Above all else it forced our movement to realise that our Sunday gatherings were not the be all and end all for building and being a true community of Jesus followers.
Page 3
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Local church support**
On a local level many of our churches responded by serving their local communities in very significant ways, through contact for shut ins, food banks and as hubs for the local communities around us. This gave many a much higher profile in their towns and cities. As meeting on line became widespread it also allowed many more of our congregations to participate in leadership and teaching opportunities which would not have happened before. Daily devotionals broadcast in many settings gave many people their first taste of a preaching ministry.
As some restrictions were lifted and smaller gatherings were allowed in some nations, it also gave opportunities for a few new congregations to be formed where previously one large meeting would have sufficed.
A world wide appeal for a special offering was made to individuals across our churches to help us care for poorer pastors and leaders in mainly developing countries where team funds usually came from the Sunday cash offering, which obviously dried up as meetings ceased. This Covid fund reaped an amazing response which also allowed us to divert monies to struggling communities and poor around some of our churches.
Many of our churches saw the lockdown as a major opportunity to serve their local communities in a variety of ways. Food banks came in to their own, as did outreaches to those shut in for deliveries and other transportation issues. Alongside such care, other social projects and the provision of facilities to local services and authorities gained much favour and significant outreach oportunities with communities around us. £90,000 was distributed in grants to churches involved in such ministry. As an example one UK church in Bromley, South London, became a food distribution centre for evangelical churches in the area and in the course of nine months over £600,000 worth of food was distributed. This led to such a deep relationship with the local council that they have now been offered free use of other buildings for social outreach in the town. This is not just one isolated story and has been mirrorred again and again around the world.
Despite all the restrictions upon churches, and the economic toll of the pandemic on national economies, general giving from churches on a regular monthly basis was undiminished, allowing us to continue to function well as a charity
## **Training and Apostolic Leadership and Guidance**
Of major importance, and precipitated by the pandemic to a much earlier date than expected, was the return to South Africa of Steve and Heather Oliver from London after nearly four years there - first with Beulah Church Thornton Heath and latterly as part of the Trinity Church plant in Central London. This meant Trevor Payne taking over leadership of the U.K. team, which is presently meeting on line on a monthly basis.
Page 4
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Main church team and member gatherings**
Travel to conferences, team meetings and leadership gathering were replaced by zoom meetings of greater frequency and sharper focus. For instance, by the end of the year the Global Leadership Team was meeting on a weekly basis.
We were due to have had our large bi-annual Fusion conference at the East Anglia Showgrounds, Norwich in May. This was cancelled, but the management of the site allowed us to transfer our deposit over to 2022. Since the start of 2021 the decision has been taken that we will not be going ahead with the 2022 event and have no plans for similar large face to face gatherings in the future.
Monies were returned to those who had booked in advance, although many allowed us to keep their deposits as gifts to offset expenses already paid out for the conference for equipment etc.
## **Planting new churches**
In the U.K. churches were planted in Edinburgh and north Hull, and several meetings were held as we began to gather momentum for several future plants in the City of Birmingham.
On the global scene, the movement suffered the loss of Paul Simpson’s apostolic ministry and the 110 churches he leads. This came about unexpectedly over differing views regarding methods of ministry but in the end was settled amicably and we pray will lead to even more kingdom advance as we continue to network in a different way with the churches involved.
## **Future Plans**
As we look forward to 2021, there is an awareness that the difficulties we have had to overcome in the present year will still be present to some degree around the world, but with the recognition that we have learned so much this year that will hold us in good stead as the pandemic hopefully recedes.
We believe that the call upon us and the resources available to us in Christ are undiminished and are confident of the significance of our ministry both in the UK and around the world.
## **Regions Beyond UK Grant Making**
The making of grants to further its Charitable Objects is a significant activity of Regions Beyond UK. It provides funding to churches and charities to employ staff, provide premises and meet specific project costs across the world where it is assessed that the network of churches can make the biggest impact in starting new churches, leadership development and humanitarian relief.
As a part of this to ensure that it operates correctly in this area the Trustees have sought to strengthen its grant making procedures and processes. External guidance is ongoing and provides a framework for the charity to operate this very significant area of its activities. During the year 2020 the total of grants made was £204,366. This sum is further analysed in Note 5 to the accounts for 2020.
Where volunteers are supporting the children and youth activities Safeguarding procedures are in place and a robust policy is followed.
Page 5
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **FINANCIAL REVIEW**
## INCOMING RESOURCES
Regions Beyond UK is financially dependent upon the regular donations made by its supporting churches, income generated via events, and special offerings taken at national events. Regions Beyond directors would like to thank all the churches that have supported the charity throughout the year.
Total incoming resources for the year were £ 480,008 (2019 £606,242)
## RESOURCES EXPENDED
Total resources expended during the year were £418,484 (2019 £738,221)
## FUNDS AND BALANCE SHEET
At the year-end total funds held were £ 179,429. Of these funds, £ 87,937 were Restricted as detailed in note 11.
While again this is a significant surplus to carry forward, it has been established in preparation for future national and International church planting as well as the ongoing support of churches in the midst of the COVID 19 pandemic.
## **Funds in deficit**
There were no funds in deficit at year end: **Reserves Policy**
Due to the regional nature of its activities the charity does not retain significant 'general' funds but rather makes use of geographically named designated funds which allow for the flexibility usually seen in 'general' funds. Designated funds comprise unrestricted funds that have been set aside by the trustees for geographically targeted 'general' spending or particular purposes.
The directors receive a monthly report of the financial position of the Charity. On an ongoing basis the directors 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 directors endeavour not to set aside funds unnecessarily. There are no overheads or staffing costs, and no other payments which cannot be suspended if required. The directors' aim is to make sure that the current budget forecast and reserves levels allow the charity to continue in operation for a rolling 12 months period. This is reviewed at a minimum at 2 points within the financial year.
## **Working Partnerships**
Regions Beyond UK is very pleased to work in partnership with a wide group of churches in the UK and internationally and it is this family of churches that enable the work to be so effective, particularly in the UK with Trnity Church London, Hope Church Orpington, New LIfe church Biggin Hill and Jubilee Church Hull.
Page 6
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Key risks and uncertainties**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Plans for the future**
Plans for our bi annual gathering in Norfolk were underway for May 2020. Income and Expenditure have both been accrued in these accounts. However since year end the world has been afflicted by the COVID 19 pandemic and this has meant that our event was unable to go ahead due to a mandatory lockdown. This could have had a significant impact on the financial position for Regions Beyond. However working with our main contractors and suppliers good agreements have been negotiated with regard to cancellation costs. Also a large number of our delegates have chosen to either not receive a refund or to donate part of their ticket money to Regions Beyond to support unrecoverable costs the charity has not been left with debts relating to the conference.
As we look forward to 2021, there is an awareness that the difficulties we have had to overcome in the present year will still be present to some degree around the world, but with the recognition that we have learned so much this year that will hold us in good stead as the pandemic hopefully recedes.
We believe that the call upon us and the resources available to us in Christ are undiminished and are confident of the significant of our ministry both in the U.K. and around the world.
Page 7
## **Regions Beyond UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Responsibilities of directors under company law**
The directors 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).
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the directors are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The directors are responsible for keeping proper accounting records that 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.
## **Approval**
This report was approved by the directors on 9th September 2021 and signed on their behalf by:
----------------------------------------------------------------
## **Nigel HOWARTH**
Page 8
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2020**
## **REGIONS BEYOND UK**
## **('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 10-21 following, which have been prepared on the basis of the accounting policies set out on pages 12 and 13.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (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 the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
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 Institute of Chartered Accountants in England and Wales, 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 the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stephen Mathews FCA Institute of Chartered Accountants in England and Wales
For and on behalf of: Stewardship 1 Lamb's Passage London EC1Y 8AB
Page 9
## **REGIONS BEYOND UK**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Other income
Total income and endowments
**EXPENDITURE ON:**
Charitable activities:
5
Total expenditure
**Net income/(expenditure)**
**Transfers between funds**
11
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
11|Unrestricted
Funds
£
276,459
19,500
-
295,959
273,280
273,280
22,679
(25,224)
(2,545)
94,038
91,493|Restricted
Funds
£
184,050
-
-
184,050
145,204
145,204
38,845
25,224
64,069
23,868
87,937|Total
Funds
2020
£
460,508
19,500
-
480,008
418,484
418,484
61,524
-
61,524
117,905
179,430|Total
Funds
2019
£
474,539
127,686
4,018|
|---|---|---|---|---|
|||||606,243|
|||||738,221|
|||||738,221|
||||||
|||||(131,978)
-|
|||||(131,978)
249,884|
|||||117,906|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 12-21 form part of these accounts.
Page 10
## **REGIONS BEYOND UK**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **BALANCE SHEET**
|Note
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
9
**CREDITORS: Amounts falling**
**due within one year**
10
**Net current assets / (liabilities)**
**Total assets less current liabilities**
**TOTAL NET ASSETS**
**FUND BALANCES**
11
Unrestricted Funds
Designated funds
General funds
Restricted Funds|Unrestricted
Funds
£
-
104,355
104,355
12,863
91,492
91,492
91,492
91,492
-
-
91,492|Restricted
Funds
£
5,950
81,987
87,937
-
87,937
87,937
87,937
87,937
87,937|Total funds
2020
£
5,950
186,343
192,293
12,863
179,429
179,429
179,429
91,492
-
87,937
179,429|Total funds
2019
£
39,017
116,489|
|---|---|---|---|---|
|||||155,506
37,601|
|||||117,905|
||||||
|||||117,905|
|||||117,905|
|||||94,038
-
23,867|
|||||117,905|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2018 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
(a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors on 9th september 2021 and were signed on its behalf by:
---------------------------------------
## **Nigel HOWARTH**
Company number: 8561531
Charity number: 1152827
The notes on page 12-21 form part of these accounts.
Page 11
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention .
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
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.
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 church retreats and other events and courses.
## c) 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.
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, 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.
Page 12
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## d) Fund accounting
- General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Due to the regional nature of its activities the charity does not retain significant 'general' funds but rather makes use of geographically named designated funds which allow for the flexibility usually seen in 'general' funds. Designated funds comprise unrestricted funds that have been set aside by the trustees for geographically targeted 'general' spending or particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
## e) Taxation
- The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## f) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
## g) Foreign Currency Translation
These financial statements are presented in sterling, which is the charity's functional currency.
- i) Income and expenditure denominated in a foreign currency is translated into sterling at the exchange rate prevailing on the date of the transaction.
- ii) Monetary assets and liabilities denominated in a foreign currency are re-translated at the exchange rate prevailing at the balance sheet date.
Nig Non-monetary assets are measured at historic cost at the rate of exchange prevailing on the date of the transaction and are not el subsequently re-translated.
All differences arising from the application of the above policy are charged (or credited) to the Statement of Financial Activities.
## h) Critical accounting estimates and areas of judgement
The trustees do not consider that there any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations and legacies**
|**3**
**Donations and legacies**|||||
|---|---|---|---|---|
|Donations of cash and similar
Income tax recoverable
**4**
**Income from charitable activities**
Church retreats and events
Theology training
Book and other sales|Unrestricted
Designated
Funds
Funds
£
£
258,652
16,083
1,093
631|Restricted
Funds
£
175,860
8,190
184,050
Restricted
Funds
£
-
-
-
-|Total
2020
(12 months)
£
450,594
9,914
460,508
Total
2020
£
13,550
5,950
-
19,500|Total
2019
£
468,385
6,154|
||259,745
16,714|||474,539|
||Unrestricted
Designated
Funds
Funds
£
£
13,550
-
5,950
-
-
13,550
5,950|||Total
2019
0
£
111,861
15,825
-|
|||||127,686|
Page 13
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **5 Charitable expenditure**
|**5**
**Charitable expenditure**||||||
|---|---|---|---|---|---|
|**a**
**Costs incurred directly on specific activities**
Conference costs
Personal Support and Travel costs
Grants payable
Other costs
**b**
**Costs incurred on support & administration**
Governance costs
Cost of independent examination
Other
Other support costs
**Total expenditure**|Global
mission
£
7,434
110,328
155,308
6,788|Conferences
& training
£
42,947
773
-
5,000|Other UK
mission
£
-
-
49,058
2,245|Total
2020
£
50,381
111,101
204,366
14,033|Total
2019
£
176,879
98,877
401,593
26,863|
||279,858|48,720|51,303|379,881|704,212|
||2,100
-|-
-
-
-
-
48,720|2,820
463
3,283
9,844
13,127
64,430|4,920
463
5,383
33,219
38,603
418,484|9,777
1,336|
||2,100
23,376
25,476
305,333||||11,113
22,896|
||||||34,009|
||||||738,221|
## **d Grants payable**
|Grants for UK and overseas mission
Grants for the relief of poverty
Grants for education, including ministry training
**Nigel HOWARTH**
_The comparatives for the previous year are as follows:_
Grants for UK and overseas mission
Grants for the relief of poverty
Grants for education, including ministry training|Institutions
£
91,368
87,528
13,283
192,178
Institutions
£
350,504
3,939
-
354,443|Individuals
£
7,028
5,160
-
12,187
Individuals
£
42,877
4,273
-
47,150|2020
£
98,395
92,688
13,283|
|---|---|---|---|
||||204,366|
||||2019
£
393,381
8,212
-|
||||401,593|
Page 14
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
The charity's principal grants to institutions comprised:
|**Grants for UK and Overseas Mission**
River of Life church, Mumbai
Leadership Training
River of Life church, Mumbai
Staffing support
Everyday church Adelaide
Start up Grant
Beulah Church
Apostolic team support
Trinity church London
Staffing support
Hope Church Orpington
Apostolic team support
Gateway church Swindon
Staffing support
Urban Voice Helderberg Church
Support for Legacy 2020 conference
Urban Voice Helderberg Church
Various ministry costs
Grace church, Sydney Australia
Travel and Ministry support
Grace church, Sydney Australia
Sphere Development grant
Hope for Tomorrow Global
Vehicle repair bill support
Issachar Foundation, South Africa
Staff support
Issachar Foundation, South Africa
Church Planting
Issachar Foundation, South Africa
Admin support
Issachar Foundation, South Africa
Conference support
Issachar Foundation, South Africa
Leadership meeting support
Issachar Foundation, South Africa
Various Ministry costs
Issachar Foundation, South Africa
Training centre
New Frontiers International, UK
Support funding
Mokoena Apostolic sphere
Leadership Training
Mokoena apostolic sphere
Conference support
Mokoena apostolic sphere
Travel support
New Life church Biggin Hill
Apostolic Team support
Redeemer church Chester le Street
church Plant grant
Mantles of Praise ministries
Ministry support
Urban Voice Helderberg church
Travel costs
Stepping Stones(program and Indian church support)
Various ministry costs
Stepping Stones(program and Indian church support)
Staff support
Stepping Stones(program and Indian church support)
Church support
Stepping Stones(program and Indian church support)
Church Planting
Lesotho and Free State churches
Ministry support
Joy in the City church Bloemfontein
Ministry support
Rio Vivo Church Brazil
Various ministry costs
Jubilee church Worthing
Ministry support
Various Mission costs*
**Grants for the Relief of Poverty**
Urban Voice Helderberg church
Project start up funds
Hope for Tomorrow Global
Hygiene supplies and care centre re C19
Hope for Tomorrow Global
Support for feeding program and salaries
Siyakhula ministry to the poor, Cape
Town, South Africa
Crisis relief support
Jubilee church Hull
Community program support re C19
Dihlabeng church, Clarens, South Africa
Community support re C19
Mokoena apostolic sphere
Pastor and community support re C19
Stepping Stones(program and Indian
church support)
Community support re C19
Issachar Foundation, South Africa
Community support re C19
River of Life church Lesotho
Community support re C19
Peru Foodbank based in Lima, Peru.
Program support re C19
City Hill church Dubai
Ministry support re C19
Keystone church SA
Pastor support re C19
Hope church, Bromley, UK
Food distribution centre support re C19
Rehebothe church Lesotho
Community support re C19|2020
£
5,000
5,000
-
5,436
11,403
30,000
-
3,600
-
-
-
1,760
4,368
4,577
3,391
1,019
815
-
-
5,000
-
-
-
-
-
-
-
-
3,000
2,000
5,000
-
-
-
-
-
91,369
-
-
7,800
5,000
900
6,000
3,756
10,549
17,831
13,203
1,496
3,000
7,769
4,950
3,500
1,772|2019
£
-
-
10,000
44,833
38,621
31,875
4,250
-
3,876
47,961
10,000
-
-
-
-
-
-
16,810
45,000
6,000
3,000
6,500
2,500
10,000
5,000
10,000
1,460
48,066
2,261
490
-
2,000
-|
|---|---|---|
|||350,503|
|||-
3,939
-
-
-
-
-
-
-|
||87,527|3,939|
Page 15
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Grants for Education, including Ministry training**
|**Grants for Education, including Ministry training**|||
|---|---|---|
|Dihlabeng Christian School
Pupil support re C19
Mtuba Christian Academy
Pupil support re C19
RB Clarens
Discipleship training|3,338
5,944
4,000
-
13,283
192,178|-
-
-
-|
|||-|
||||
|||354,442|
*The charity has taken advantage of an exemption conferred by the Charities SORP and has not disclosed the names of some grant receiving institutions as they operate in territories where Christians are persecuted; the disclosure of this information would be prejudicial.
## **6 Analysis of staff costs, the cost of key management personnel**
The charity does not employ staff. It's activities are generally carried out by volunteers, or grants are made to other organisations to enable the charitable objectives to be achieved.
## **7 Acting as agent**
On occasions the charity receives money on behalf of other charities, which it banks and then pays out to these charities. This income is received as agent for these other charities and the income, and the related payments, are excluded from the Statement of Financial Activities; any money that has not been distributed by the year end is recognised as a creditor.
- During the year the charity acted as agent for Hope church and the Clarendon Trust and, in that capacity: a) The only Agency account used in 2020 was HFTG (Hope for Tomorrow Global)
- Two grant sums were received from HFTG and paid out on their behalf due to banking issues related to COVID19. These totalled £18,798
- b) The sum of £500 was received in error for HFTG from Dihlabeng church, Clarens and was paid on to HFTG..
- c) at the year end no funds were owed as part of Agency transactions
- **8 Debtors**
|**Falling due within one year:**
Trade debtors
Prepayments and accrued income
**Falling due after one year**
Other debtors
**Total debtors**
Other debtors represents amounts due from partner churches
**9**
**Cash at Bank and in Hand**
Cash at bank with immediate access|2020
£
-
-
-
5,950
5,950
2020
£
186,343
186,343|2019
£
-
23,945|
|---|---|---|
|||23,945|
|||15,072|
|||39,017|
|||2019
£
116,489|
|||116,489|
Page 16
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **10 Creditors: liabilities falling due within one year**
|Trade creditors
Other creditors
Grant obligations
Accruals
Deferred income
**Deferred Income Analysis**
**Event**
CFMARR Lead Elders weekend
Theology training courses
Fusion
Total|**1st January**
**2020**
1,400
7,300
22,321
31,021|**Deferred**
-
1,375
-
1,375|**Released**
(1,400)
(3,200)
(22,321)
(26,921)|**31st December**
**2020**
0
5,475
0
5,475|2020
£
1,168
-
-
6,220
5,475
12,863|2019
£
1,080
-
-
5,500
31,021|
|---|---|---|---|---|---|---|
|||||||37,601|
||||||||
## **11 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated funds_
Leadership School
Fusion conference
Global budget for 2020
UK Budget
Global budget
_Designated fund totals_
_General unrestricted funds_
Global budget for 2020
UK Budget
Other general unrestricted funds
_General unrestricted funds totals_
Total Unrestricted Funds
_Restricted Funds_
Bloomfield Support
Business PITSO
Church Planting
Global Strategic Fund Gifts
RB Covid Relief fund
_Total Restricted funds_
Aggregate of funds|Opening
balance
2020
£
2,104
18,747
64,480
8,288
419
20,851
-
-
-
0
20,851
-
3,172
20,500
195
-|Incoming
resources
2020
£
7,740
14,923
22,663
57,160
193,208
22,927
273,295
295,958
14,174
-
-
67,170
102,706|Outgoing
resources
2020
£
(2,753)
(22,071)
(24,824)
(163,762)
(63,810)
(20,884)
(248,456)
(273,280)
(6,300)
-
(244)
(44,431)
(94,230)|Reclassification
in the year
2020
£
-
-
(64,480)
(8,288)
(419)
(73,187)
64,480
8,288
419
73,187
-
-
-
-
-
-|Transfers
inter-fund
2020
£
-
1,020
1,020
51,289
(88,070)
10,537
(26,244)
(25,224)
-
-
25,000
-
224|Closing
Balances
2020
£
7,091
12,620
-
-
-|
|---|---|---|---|---|---|---|
|||||||19,710|
|||||||9,167
49,615
13,000|
|||||||71,782|
||||||||
|||||||91,492|
|||||||7,874
3,172
45,256
22,934
8,700|
||23,867
44,718|184,050
480,008|(145,204)
(418,484)|-
-|25,224
-|87,937|
|||||||179,429|
Page 17
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Debtors
Cash at bank and in hand
Current liabilities
Non-current liabilities||General
Designated
funds
funds
£
£
-
-
-
104,355
-
(12,863)
-
91,492
Unrestricted Funds|Restricted
funds
£
5,950
81,987
-
87,937|2020
£
5,950
186,342
(12,863)|
|---|---|---|---|---|
|||General
funds
£
-
-
-
-|||
|||||179,429|
In the previous year the movements in the charity's funds were as follows:
|_Designated Funds_
Fusion 2018 Offering
Fusion conference
Global Budget
Global budget for 2020
Global Conferences
Leadership School
London PITSO
Marathon Offering
Trinity Church London
UK Budget
UK Conferences - non Fusion
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Business PITSO
Church Planting fund
Global Strategic Fund Gifts
Special Offerings
Aggregate of funds|Opening
balance
2019
£
26,859
3,747
154,216
-
-
(2,086)
-
-
-
29,000
343
212,079
3,210
215,289
11,445
21,500
-
1,650
34,595
249,884|Incoming
resources
2019
£
-
-
-
-
114,695
15,825
-
-
-
-
-
130,520
392,473
522,993
-
-
83,250
-
83,250
606,243|Outgoing
resources
2019
£
(10,031)
-
(328,462)
-
(158,002)
(11,635)
(2,922)
(42,724)
(300)
(105,568)
-
(659,644)
(599)
(660,243)
(8,273)
(5,000)
(63,055)
(1,650)
(77,978)
(738,221)|Transfers
in the year
2019
£
1,138
-
78,305
44,480
-
-
1,015
121,833
1,198
142,506
-
390,475
(390,475)
16,000
-
4,000
(20,000)
-
(16,000)
-|Gains and
losses
2019
£
(17,967)
15,000
96,360
20,000
43,308
-
1,907
(79,108)
(899)
(57,650)
(343)
20,609
(4,608)
-
-
-
-
-
-
-|Closing
balance
2019
£
-
18,747
420
64,480
-
2,104
-
-
-
8,287
-|
|---|---|---|---|---|---|---|
|||||||94,038
-|
|||||||94,039|
|||||||3,172
20,500
195
-|
|||||||23,867|
|||||||117,905|
Page 18
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Debtors
Cash at bank and in hand
Current liabilities||General
Designated
funds
funds
£
£
-
29,667
-
101,972
-
(37,601)
-
94,038
Unrestricted Funds|Restricted
funds
£
9,350
14,517
-
23,867|2019
£
39,017
116,489
(37,601)|
|---|---|---|---|---|
|||General
funds
£
-
-
-
-|||
|||||117,905|
Due to the regional nature of its activities the charity did not retain significant 'general' funds but rather made use of geographically named designated funds which allowed for the flexibility usually seen in 'general' funds. In the 2020 accounts these previously designated funds have been reclassified to demonstrate the general nature for which they are held.
## **Fund Details for 2020 funds in use:**
**Apostolic Gathering 2020 -** This fund was set up to hold income and costs related to the spring gathering which had to be cancelled due to COVID19.
**Bloomfield Support - Restricted Fund.** This was set up to hold support gifts to be used specifically to provide Ministry support for Donna Bloomfield.
**Business PITSO (Restricted)-** To support the development of sustainable small business for poverty relief **Church Planting Fund (Restricted)** - To support new Uk based churches with small start up grants **Fusion 2020 Direct Gifts -** gifts made by church members following the cancellation of Fusion 2020 due to COVID19 **Fusion Conference -** Used to manage the costs and income relating to our bi annual Fusion event **Fusion Offering 2020-** to manage funds set aside from our bi annual Fusion conference being used to support initiatives **General fund** - general support for the work of the charity pending allocation to one of the main funds **Global Budget -** A fund used to cover the costs of the international activity of Regions Beyond churches. **Global budget for 2020** - as above to manage the transactions related to this fund for 2020 alone to provide clarity.
**Global Strategic Fund Gifts (Restricted) -** A fund for major gifts for strategic global initiatives. A transfer was made from these funds. **Lead Elders Marriage weekend -** specifically to hold the income and expenses for this event held in spring 2 **020.**
**Leadership school -** A fund set up to manage all transactions related to the Regions Beyond Leadership training initiative **Legacy 2020 -** set up to hold the income and expenses of this event which had to be cancelled due to COVID19.
**RB COVID Relief fund - Restricted fund. S** et up in 2020 to receive and distribute gifts given for the support of those in need due to COVID19. **UK budget** - a fund used to cover the costs of the Regions Beyond operations in the UK
**UK Contingency fund -** set up to ringfence an element of funding against possible operational need in the short term.
## **12 Transactions with related parties**
During the year the charity:
- a) received donations totalling £ 155 (2019: £100) from related parties (which includes trustees, anyone closely connected to them and key management).
- b) paid Pat Anderson, a Trustee, £15,488 (2019:£13,027) for book keeping services and services related to Fusion 2020 and its cancellation as permitted by the Charity's Memorandum and Articles of Association.
- c) paid the cost of Trustee meetings in the year of £463 (2019: £1,336) This was greatly reduced due to COVID19.
- d) paid expenses totalling £1,615 (2019: £ 916) to Trustees for travel whilst carrying out duties associated with being trustees; reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee are not included in this disclosure.
Page 19
## **REGIONS BEYOND UK**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **13 Funding of working partners**
The Trustees report describes the working partnerships that the charity has with other charities. The funding that was provided to these
- a) Trinity Church London:
Funding for apostolic team salaries (Heather Oliver) and Ministry support (Donna Bloomfield) £ 11,402 (2019 £21,121) and other
- b)[Beulah Church Thornton Heath]
Funding for apostolic team salaries (Steve Oliver) £5,436 (2019 £44,833 )
## c) Hope Church Orpington
To resource apostolic team work (including a contribution towards salaries to release Trevor Payne*) £30,000 (2019 £31,875)
- The remuneration of Trevor Payne is set by the Trustees of Hope Church Orpington and not influenced by the Board of Regions Beyond UK
## **14 Operating lease commitments**
The charity had no operating leases in place during 2020.
## **15 Events since the year end**
Due to the Covid19 pandemic we were unable to go ahead with our Bi annual Fusion conference. More detail is given in the report regarding this but due to the support of our members no loss was suffered. Our next event was due for 2022 but the decision has been taken not to move forward with further large gatherings at this time.
## **16 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £10.
Page 20
## **Regions Beyond UK DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES FOR THE YEAR ENDED 31 DECEMBER 2020**
|Note
Donations and legacies
3
Charitable activities
4
Other income
Total income and endowments
**EXPENDITURE ON:**
Charitable activities:
5
**TOTAL EXPENDITURE**
**Net income/(expenditure)**
**Transfers between funds**
11
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Reclassification in the year
Reclassified total funds brought forward
**Total funds carried forward**
11|2020
2019
£
£
259,745
391,289
13,550
-
-
1,184
Unrestricted Funds - General|2020
2019
£
£
259,745
391,289
13,550
-
-
1,184
Unrestricted Funds - General|2020
2019
£
£
16,714
-
5,950
127,686
-
2,834
Unrestricted Funds - Designated|2020
2019
£
£
16,714
-
5,950
127,686
-
2,834
Unrestricted Funds - Designated|2020
2019
£
£
184,050
83,250
-
-
Restricted Funds|2020
2019
£
£
184,050
83,250
-
-
Restricted Funds|Total
Funds
2020
£
460,508
19,500
-|Total
Funds
2019
£
474,539
127,686
4,018|
|---|---|---|---|---|---|---|---|---|
||273,295
248,456
248,456
24,839
(26,244)
(1,405)
-
73,187
73,187
71,782|392,473
599
599
391,874
(395,084)
(3,210)
3,210
3,210
-|22,664
24,824
24,824
(2,160)
1,020
(1,140)
94,038
(73,187)
20,851
19,711|130,520
659,644
659,644
(529,124)
411,084
(118,040)
212,078
212,078
94,038|184,050
145,204
145,204
38,845
25,224
64,069
23,867
23,867
87,936|83,250
77,978
77,978
5,272
(16,000)
(10,728)
34,595
34,595
23,867|480,008
418,484
418,484
61,524
-
61,524
117,905
117,905
179,429|606,243|
|||||||||738,221|
|||||||||738,221|
||||||||||
|||||||||(131,978)
-|
|||||||||(131,978)
249,883|
|||||||||249,883|
|||||||||117,905|
Page 21