Trustees. Annual Report for the period
Period Start date
Period end date
From
?n?I
?n?I
Section A
Reference and administration details
Charity name
One Another Ministries
Other names charity is known by
One Another
Registered charity number (rf any)
1153662
Charlty's prfnclpal address
The White House
Marquis Drive
Cannock, Staffordshire
Postcode WS12 4PR
Nam0$ of the charlty trustsos who manage the charlty
Dates actod If not for who
••r
Tru•t•• n•m•
Offi¢• Ilf •nyl
Name of porson lor body) entltled
Ifan
Dr. Robert Lugar
Cfaig Bryson
Brell Eubank
Chair
Secretary
Treasurer
Dorcas Harbin
Vice Presidenl
lan Adlinglon
Lorna Buckland
Irene Lange
10
12
13
14
15
16
17
18
19
20
Names of the trnstees for the charlty. If any. (for example. any Custodlan trustees)
Name
Dates acted rf nol for whole
ear
TAR
March 2012
Names and addresses of advisers (Optional information)
e of advlser
Name
Address
Name of chief executive or names of senior slaff members (Optional inforniationl
Harry Robinson, Executive Director
Section B
Structure, governance and management
Descrlptlon of the charlty's trusts
Type of governing document
'. dee
Constitution
How the charity is consliluled
leg. trust. asi
Ition. compan
Charitable Incorporated Organisation
Trustee selection methods
leg. appoinTea Dy. eiecTeo D
Elected by current board members
Addltlonal governance Issue8 Ioptlonal Inforniatlonl
You may choos• lo include
additional information, where
relevant, about..
-The term of Offi for trustees is one year renewable.
policies and procedures
adopted for the induction and
training of trustees.,
the charity's organisalional
structure and any wider
network with which the charity
works;
All new members receive orientation, manuals, and
significant background information and have access to
all minutes.
The trustees receive no remuneration.
relationship with any related
parties-
trustees, consideration of
major risks and the system
and procedures lo manage
them.
The charity is a member of the Global Connections
network and works in partnership with One Another
Ministries International, USA.
Section C
Objectives and activities
Our objectives are for the benefit of the public and the
advancement of the Christian faith in the UK and around
the world. We do this by strengthening and encouraging
international Christian workers and their organizations.
Our goal is to care for those who care for others.
Summary of the objetts of the
charity set out In Its
governing document
TAR
March 2012
One Another Ministries provides professional services,
training, consulting. resourcing, and crisis and trauma
debriefing to Christian workers and missionary societies;
thus benefitting the public in the communities served by
these churches and missionary societies.
One Another Ministries, religious activities aim to provide
services. advocacy, advice. and information. These
services are offered at our ministry centre, through
teleconferencing. or at the point of need when necessary.
Summary of the main
activities undertaken for the
publlc beneflt In relatlon to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
188ued by the Charlty
Commisslon on publlc
benefltl
In planning and carrying out all charity activities, the
trustees have had due regard to the commission's public
benefit guidance. and have taken special care to ensure
that all activities are in accordance with the stated
purpose of the charity and are for public, rather than
private, benefit.
Addltlonol dots118 of oble¢tlvo$ and a¢tlvlllo$ IOptlon•l Infomiotlonl
All activities of the CIO are undertaken and provided by
volunteers.
You may choose to include
further statements, where
relevant, about-
policy on grantmaking:
policy programme related
investment;
contribution made by
volunteers.
TAR
March 2012
Section D
Achievements and performance
Summary of the main
achlevements of the charfty
during the year
In 2021, One Another Ministries provided services
for 518 missionaries and international Christian
workers. These missionaries were sent out by 59
missionary societies.
Services were provided to field or ministry teams,
families. couples. and individuals.
We provided training for 254 international Christian
workers through training on-line and in person
training events.
In addition to the training events, approximately
55 % of the services offered to individuals and small
groups were proactive in nature. This included
consulting, debriefing. encouragement and
resourcing.
Approximately 450/0 of our services to individuals
and small groups were responsive in nature and
included: consulting, conflict intervention, traumatic
incident or crisis inten4ention.
Many resources for the training and development of
Christian workers were made available online.
One Another Ministries normally provides
hospitality to those receiving services at our
ministry centre. Because of the exceptional
circumstances brought on by the pandemic, our
ability to provide services in person in 2021 was
quite limited.
TAR
March 2012
Section E
Financial review
Brfgf statement of th•
ch•rlty's pollcy on rns•rv
It is the policy of the CIO to operate onty from available
funds.
D•tsll8 of any lund• mat•rfalty
In dèficlt
The CIO does not allow any furKls to go into deficit
Furth•r fln•ftcI r•vlw drt•ll• Ioptlonal Infonn•tlon)
You m•y choom lo inchJ¢Je
additional infonDation, where
relovant ab(yJt:
the charity's principal
sources of fund$ (includlj
any fundrnisirwa)..
h(M expendrture has
supported the key obctleS
of the ¢harty.
irNestment pcAicy and
objectives including any
ethical invesbnenl policy
adopted.
The CIO does not engage in active fvndraising. The
source of all of the chantys funds is voluntary donations
from partnering ministries. missionary societies, and their
members.
Section F
Other optional information
Section G
Declaration
Tho tru8t•M dKlar• ihat 111oy hav• appmv•d th• tnwt••B' rvpTht abovo.
Slgn•d on b•hall of th• ch•rlty'• tnNt•
Slgn*lurn(•)
Full nwng18
PllIOn (•g S•¢r•tsry, Ch•lr.
•tc)
. Évfz+fiJL
2o&f2
TAR
2012
OD• Anoth•r ¥lnr4tri
Receipts and payments accounts
CC16a
For the p•rlod
Irom
To
11112021
3111212021
Section A Receipts and payments
Unrestricted
fund*
Restricted
fvnd$
Endowtnent
fvnds
Total lunds
L4¥t y¢91
toth• t *th• f•1¢
th• n••r••it
toth• nMr••it
th• nHr••t¢
A1 Reeel ts
DD1 ar r•c•rrf•d
37,717
37.727
or
ARI
37.727
37.727
43.•11
As••t and In¥••tm•nt •al••.
Tot•1 rne•lpts
A3 Pa m•nts
Iniltry C•ntw e¥wn•••
ci*ni ••r¥C•S rt60ur¢os •no ho•wity
Ini$lry oeY•k¢ment •no nett1
Iiniylry op•r4lions Y¢1 U S ch•My
othqrmmAiryop•ii*ad •Jm
8.100
372
076
24.$00
2.01¢
U71
2.010
Sub total
30,4UQ
.uo
21.000
A4 Ass•t Ind Inv•strn•nt
Sub tot81
Tot•1 paym•nts
36.480
36.4BO
21,560
Ilet of recelpts/(p•ymentsJ
AS Transl•rs b•tw¢¢n Ivnds
A8 Cash funds last year et)d
cash lund$ th1$ ye•r Qnd
1.Z47
22.351
44.348
43,101
CCXX R1 Accounts ISS)
511212022
Section B Statement of assets and liabilitie5 at the eiid of the period
Unrostdctgd
lund#
RMlrl¢to0
lunds
EndowTnont
fund•
Categorfos
Dotalls
rot•le•#h fund•
4(¥8
Unr••trfet•d R••lrf¢t•d Endtyrni
fund•
fund•
lund•
Doiall•
C¥11
Dgtall•
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Fund
Cuhry•At¥•
4 A•••ts r•laln•d lorth•
h•ilty• own
FLdtlIh
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B6 U*bllld••
Syd ty om orMvtru•tw on
Swabjrn
Prthl Name
ov
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CCXX R2 ISS)
V2L
Company registration number: CE000152 Charity registration number: 1153662
## One Another Ministries
Charitable Incorporated Organisation Annual Report and Financial Statements
for the Year Ended 31 December 2021
## **One Another Ministries**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Strategic Report|2|
|Trustees' Report|3 to 4|
|Accountants' Report|5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Notes to the Financial Statements|9 to 17|
## **One Another Ministries**
## **Reference and Administrative Details**
**Charity Registration Number** 1153662 **Company Registration Number** CE000152 The charity is incorporated in England & Wales. **Registered Office** The White House Marquis Drive Cannock Staffordshire WS12 4PR
Page 1
## **One Another Ministries**
## **Strategic Report for the Year Ended 31 December 2021**
The trustees, who are directors for the purposes of company law, present their strategic report for the year ended 31 December 2021, in compliance with s414C of the Companies Act 2006.
## **Financial review**
## _**Policy on reserves**_
It is the policy of the CIO to operate only from available funds
## _**Funds in deficit**_
The CIO does not allow any funds to go into deficit
## _**Principal funding sources**_
The CIO does not engage in active fundraising. The source of all of the chariyty's funds is voluntary donations from partnering ministeries, missionary societies, and their members.
The strategic report was approved by the trustees of the charity on 30 June 2022 and signed on its behalf by:
Page 2
## **One Another Ministries**
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2021.
## **Objectives and activities**
## _**Objects and aims**_
Our objectives are for the benefit of the public and the advancement of the Christian faith in the UK and around the world. We do this by strengthening and encouraging international Christian workers and their organizations. Our goal is to care for those who care for others.
One Another Ministries' religious activies aim to provide services, advocacy, advice and information. These services are offered either at ministry centre or at the point of need when necessary.
## _**Public benefit**_
One Another Ministries provides proessional services,training,consulting,resourcing, and crisisand traumadebriefing to Christian workers and missionary societies; thus benefiting the public in the communities served by these churches and missionary societies.
In planning and carrying out all charity activities, the trustees have had due regard to the commission's public benefit guidance, and have taken special care to ensure all activities are in accordance with the stated purpose of the charity and are for public, rather than private, benefit
## _**Use of volunteers**_
All activities of the CIO are undertaken and provided by volunteers.
## **Trustees and officers**
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Mr Robert Lugar, (Chairperson), (Chairperson) Ms Dorcas Lynn Harbin Reverend William Brett Eubank Craig David Bryson Irene Lange Lorna Buckland Ian Henry Adlington
## **Structure, governance and management**
## _**Nature of governing document**_
Constitution Charitable Incorporated Organisation
## _**Recruitment and appointment of trustees**_
Elected by current board members. The term of office for trustees is one year renewable.
Page 3
## **One Another Ministries**
## **Trustees' Report**
## _**Induction and training of trustees**_
All new members receive orientation, manuals, and significant background informationand have access to all minutes.
## _**Arrangements for setting key management personnel remuneration**_
The trustees receive no renumeration
## _**Organisational structure**_
The charity is a member of the Global Connections network and works in partnership with One Another Ministries International, USA.
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of One Another Ministries for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.
## **Reappointment of auditor**
Chase Accountancy Limited has been requested to complete an Independent Examination of the Accounts
The annual report was approved by the trustees of the charity on 30 June 2022 and signed on its behalf by:
Page 4
## **Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of One Another Ministries for the Year Ended 31 December 2021**
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of One Another Ministries for the year ended 31 December 2021 as set out on pages 7 to 17 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/ ].
This report is made solely to the Board of Directors of One Another Ministries, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of One Another Ministries and state those matters that we have agreed to state to the Board of Directors of One Another Ministries, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than One Another Ministries and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that One Another Ministries has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of One Another Ministries. You consider that One Another Ministries is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of One Another Ministries. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
......................................
30 June 2022
Page 5
## **One Another Ministries**
## **Independent Examiner's Report to the trustees of One Another Ministries ("the Company")**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2021.
## **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 One Another Ministries 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**
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 One Another Ministries 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.
...................................... Rebecca Scott-Clegg Independent Examiner AAT QB
30 June 2022
Page 6
## **One Another Ministries**
## **Statement of Financial Activities for the Year Ended 31 December 2021 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)**
|**Note**
**Income and Endowments from:**
Donations and legacies
3
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13
**Note**
**Income and Endowments from:**
Donations and legacies
3
Total income
**Expenditure on:**
Charitable activities
5
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
37,727
37,727
(36,480)
(36,480)
1,247
1,247
43,101
44,348
**Unrestricted**
**funds**
**£**
43,972
43,972
(21,621)
(21,621)
22,351
22,351
20,750
43,101|**Total**
**2021**
**£**
37,727|
|---|---|---|
|||37,727|
|||(36,480)|
|||(36,480)|
|||1,247|
|||1,247
43,101|
|||44,348|
|||**Total**
**2020**
**£**
43,972|
|||43,972|
|||(21,621)|
|||(21,621)|
|||22,351|
|||22,351
20,750|
|||43,101|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 13.
The notes on pages 9 to 17 form an integral part of these financial statements. Page 7
## **One Another Ministries**
## **(Registration number: CE000152) Balance Sheet as at 31 December 2021**
|**Note**
**Current assets**
Cash at bank and in hand
11
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
Other reserves
Total unrestricted funds
**Total funds**
13|**2021**
**£**
44,348
1,247
43,101
44,348
44,348|**2020**
**£**
43,101|
|---|---|---|
|||22,352
20,749|
|||43,101|
|||43,101|
For the financial year ending 31 December 2021 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 7 to 17 were approved by the trustees, and authorised for issue on 30 June 2022 and signed on their behalf by:
The notes on pages 9 to 17 form an integral part of these financial statements. Page 8
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England & Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The address of its registered office is: The White House Marquis Drive Cannock Staffordshire WS12 4PR
These financial statements were authorised for issue by the trustees on 30 June 2022.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
One Another Ministries meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
Page 9
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Support costs**
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Page 10
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **Foreign exchange**
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
## **Financial instruments**
## _**Classification**_
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 11
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## _**Recognition and measurement**_
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## _**Fair value measurement**_
The best evidence of fair value is a quoted price for an identical asset in an active market. When quoted prices are unavailable, the price of a recent transaction for an identical asset provides evidence of fair value as long as there has not been a significant change in economic circumstances or a significant lapse of time since the transaction took place. If the market is not active and recent transactions of an identical asset on their own are not a good estimate of fair value, the fair value is estimated by using a valuation technique.
## **3 Income from donations and legacies**
|Donations and legacies;
Donations from individuals
**Total for 2021**
**Total for 2020**|**Unrestricted**
**funds**
**General**
**£**
37,727
37,727
43,972|**Total**
**funds**
**£**
37,727|
|---|---|---|
|||37,727|
|||43,972|
Page 12
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **4 Expenditure on raising funds**
**Total costs £**
## **5 Expenditure on charitable activities**
|Client Services
Ministry Development
Professional Development & Networking
Activities undertaken directly
E|**Unrestricted**
**funds**
**General**
**£**
9,094
721
155
26,510
36,480
**Unrestricted**
**funds**
**General**
**£**
21,620|**Total**
**2021**
**£**
9,094
721
155
26,510|
|---|---|---|
|||36,480|
|||**Total**
**2020**
**£**
21,620|
Page 13
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **6 Analysis of support costs**
## **Charitable activities expenditure**
|**Basis of allocation**
Client services
A
Ministry Development
B
Professional Development & Networking
C
**Total for 2021**
**Support costs allocated to charitable activities**
**Basis of allocation**
Client Services
Ministry Development
Professional Development & Networking
**Total for 2021**
**Total for 2020**
**Support costs allocated to other expenditure**
**Basis of allocation**
support
**Total for 2021**
**Total for 2020**||**Unrestricted**
**funds**
**General**
**£**
9,024
721
155
9,900
**Other support**
**costs**
**£**
9,094
721
155
9,970
12,530
**Other support**
**costs**
**£**
26,510
26,510
9,091|**Total**
**funds**
**£**
9,024
721
155|
|---|---|---|---|
||||9,900|
||||**Total**
**funds**
**£**
9,094
721
155
9,970
12,530
**Total**
**funds**
**£**
26,510
26,510
9,091|
## **Basis of allocation**
**Reference Method of allocation**
A
B
C
D
E
F
G
Page 14
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **7 Net incoming/outgoing resources**
Net incoming resources for the year include:
**2021 £**
## **8 Trustees remuneration and expenses**
## **9 Staff costs**
The aggregate payroll costs were as follows:
**2020 £ Staff costs during the year were:** Other staff costs 170
No employee received emoluments of more than £60,000 during the year.
Page 15
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
## **10 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **11 Cash and cash equivalents**
|**11 Cash and cash equivalents**||||
|---|---|---|---|
|Cash at bank
**12 Reserves**
At 1 January 2021
At 1 January 2020
**13 Funds**
**Balance at 1**
**January 2021**
**£**
**Unrestricted funds**
General
43,101
**Balance at 1**
**January 2020**
**£**
**Unrestricted funds**
General
20,750
**14 Analysis of net assets between funds**
Current assets|**Incoming**
**resources**
**£**
37,727
**Incoming**
**resources**
**£**
43,972|**2021**
**£**
44,348
**Other reserves**
**£**
(43,101)
**Other reserves**
**£**
(20,749)
**Resources**
**expended**
**£**
(36,480)
**Resources**
**expended**
**£**
(21,621)
**Unrestricted**
**funds**
**General**
**£**
44,348|**2020**
**£**
43,101|
||||**Total**
**£**
(43,101)|
||||**Total**
**£**
(20,749)|
||||**Balance at 31**
**December**
**2021**
**£**
44,348|
||||**Balance at 31**
**December**
**2020**
**£**
43,101|
||||**Total funds at**
**31 December**
**2021**
**£**
44,348|
Page 16
## **One Another Ministries**
## **Notes to the Financial Statements for the Year Ended 31 December 2021**
|Current assets
**15 Analysis of net funds**
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt|**At 1 January**
**2020**
**£**
20,750
20,750||**Unrestricted**
**funds**
**General**
**£**
43,101
**At 1 January**
**2021**
**£**
43,101
43,101
**Financing cash**
**flows**
**£**
22,351
22,351|**Total funds at**
**31 December**
**2020**
**£**
43,101|
|---|---|---|---|---|
|||||**At 31**
**December**
**2021**
**£**
43,101
43,101
**At 31**
**December**
**2020**
**£**
43,101
43,101|
Page 17
## **One Another Ministries**
## **Statement of Financial Activities by fund for the Year Ended 31 December 2021**
## **Unrestricted Funds**
|**Unrestricted Funds**|||
|---|---|---|
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income
**Reconciliation of funds**
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2021**
**£**
37,727
37,727
(36,480)
(36,480)
1,247
1,247|**Total**
**Unrestricted**
**Funds**
**2020**
**£**
43,972|
|||43,972|
|||(21,621)|
|||(21,621)|
|||22,351|
|||22,351|
This page does not form part of the statutory financial statements. Page 18
## **One Another Ministries**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2021**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income
**Reconciliation of funds**
Total funds carried forward|**Total**
**2021**
**£**
37,727
37,727
(36,480)
(36,480)
1,247
1,247|**Total**
**2020**
**£**
43,972|
|---|---|---|
|||43,972|
|||(21,621)|
|||(21,621)|
|||22,351|
|||22,351|
This page does not form part of the statutory financial statements. Page 19
## **One Another Ministries**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2021**
|**_Donations and legacies_**
Donations Received
Donations Received
**_Charitable activities_**
Ministry Center
Staff Welfare
Staff Welfare
Memberships
Memberships
Subsidy
Books & resources
Website costs
Website costs
Office supplies
Postage
Postage
Licences
Charity Donations
Supplies
Travel
Proactive Hospitality
Responsive Hospitality
Hospitality
Accountancy/Professional fees
Insurance
Equipment|**Total**
**2021**
**£**
-
37,727
37,727
(75)
(30)
-
-
(125)
(8,725)
-
(721)
(16)
-
-
(11)
(576)
(24,500)
-
-
(89)
(205)
-
(1,118)
(289)
-
(36,480)|**Total**
**2020**
**£**
60
43,912|
|---|---|---|
|||43,972|
|||(719)
-
(170)
(125)
-
(9,378)
(238)
(1,761)
-
(397)
(10)
-
(40)
-
(80)
(7)
(67)
(60)
(95)
(1,530)
(6,494)
(450)|
|||(21,621)|
This page does not form part of the statutory financial statements. Page 20