2020-08-31-accounts

2020

Trustees’ Annual Report

Youth with A Mission Harpenden

A company limited by guarantee Company Registration No. 08807913 Charity Registration No. 1156783

Table of Contents

Legal and Administrative Details .................................................................................................................................................. 1 Trustees’ Report .......................................................................................................................................................................... 2 Summary ................................................................................................................................................................................ 2 Aims and Purpose ................................................................................................................................................................... 2 Objectives, Strategies and Activities ........................................................................................................................................ 2 Achievements and Performance .......................................................................................................................................... 4 Investment Policy and Performance ....................................................................................................................................... 10 Financial Review ............................................................................................................................................................... 10 Plans for the Future ............................................................................................................................................................... 12 Statement of Trustees’ Responsibilities .................................................................................................................................. 13 Structure, Governance, and Management .................................................................................................................................. 14 Independent examiner’s report................................................................................................................................................... 15 Statement of Financial Activities ................................................................................................................................................ 16 Balance Sheet ........................................................................................................................................................................... 17 Statement of Cash Flows ........................................................................................................................................................... 18 Notes to financial statements ..................................................................................................................................................... 19 1. Accounting Policies ........................................................................................................................................................... 19 2. Income from donation income and legacies ........................................................................................................................ 22 3. Incoming resources from charitable activities...................................................................................................................... 22 4. Incoming resources from trading activities .......................................................................................................................... 23 5. Charitable expenditure....................................................................................................................................................... 24 6. Summary analysis of expenditure and related income for charitable activities ...................................................................... 25 7. Net income/(expenditure) for the year ................................................................................................................................ 25 8. Analysis of volunteers’ costs, trustee remuneration and expenses, and the cost of key management personnel ................... 25 9. Transfer from / to other YWAM charities : ............................................................................................................................ 26 10. Tangible fixed assets ....................................................................................................................................................... 26 11. Fixed Asset Investments .................................................................................................................................................. 27 12. Debtors and prepayments ................................................................................................................................................ 27 13. Creditors: Amounts falling due within one year ................................................................................................................. 27 14. Creditors: Amounts falling due after more than one year ................................................................................................... 27 15. Analysis of charitable funds ............................................................................................................................................. 28 16. Analysis of movements in funds - previous year ............................................................................................................... 29 17. Analysis of net assets between funds ............................................................................................................................... 30 18. Analysis of net assets between funds - previous year ....................................................................................................... 30 19. Commitments under operating leases .............................................................................................................................. 30 20. Reconciliation of net movement in funds to net cash flow from operating activities ............................................................. 31 21. Analysis of cash and cash equivalents ............................................................................................................................. 31

1. Statement of Financial Activities – Previous Year ............................................................................................................. 32

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Legal and Administrative Details

of the company, its trustees, and advisers

for the year ended 31[st] August 2020

Working Name:	YWAM Harpenden
Trustees:
John Stephen Peachey	Chairman
Charles Lynn Green
Dale Lambert
Maged Kalta	(to 11thNovember 2020)
Lily Yingli Gong-Smillie
David Henry Kendal
Executive Leaders:
Carl Tinnion	(to 17th March 2020)
Dale Lambert
Laura Mudd
Damares Carvhalo	(from 17th March 2020)
Principal Office:	6 Highfield Oval
	Harpenden
	Hertfordshire
	AL5 4BX
Independent Examiner:	David Green MA (Cantab) ACA
	Azets
	Anglo House
	Bell Lane Office Village, Bell Lane
	Amersham
	Buckinghamshire
	HP6 6FA
Bank:	Metro Bank
	10-20 Castle Street
	Luton
	LU1 3AJ
Solicitors:	Neves Solicitors LLP
	Tollgate House
	69-71 High Street
	Harpenden
	AL5 2SL

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Trustees’ Report

for the year ended 31[st] August 2020

The trustees present their annual report and financial statements for the year ended 31[st] August 2020. The trustees are also the directors of the charitable company, and this trustees’ annual report, therefore also contains the information required for a directors’ report under company law.

Summary

The trustees are pleased to report a successful year for Youth With A Mission (YWAM) Harpenden.

The highlights are:

• We helped people in our local community by partnering with churches and organisations to meet various local needs. During periods of lockdown due to the COVID-19 pandemic, we provided an outdoor space for people to come and enjoy socially distanced exercise and play.

• We built a video recording studio on our site that could produce content for people to engage with online, including worship sessions, devotional series, teachings, and live-streamed events.

• We had 44 people graduate from our training programmes. Many others attended shorter seminars and workshops to develop their Christian faith and character and equip them with specific skills to help others.

• We continued to partner with overseas YWAM bases and Christian teams in Albania, Greece, Uganda, the Middle East, South Asia, and the Caribbean. Together, we share God’s love and serve local people in need.

• We were pleased to have 118 full-time volunteers working with us this year. YWAM is entirely dependent upon the services of unpaid volunteers, for which we are greatly indebted and wish to thank them for their commitment and support.

Aims and Purpose

YWAM Harpenden is established to advance the Evangelical Christian Faith worldwide as set out in its Memorandum and Articles of Association.

Objectives, Strategies and Activities

YWAM Harpenden objectives and activities to achieve its purpose are as follows:

Training: To effectively train young people and others for involvement in mission work, community development, and Christian witness in the UK and overseas. It will do this by providing Christian training. It offers three to six months programmes to increase knowledge, increase practical skills, develop character; short-term (less than three weeks) training and mission opportunities; and equipping people for missional ministry personal experience and hands-on learning.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Supporting Communities: To identify missional needs in Harpenden and surrounding communities and strategically invest individuals, teams, and resources into those situations to help meet those needs.

We currently focus on the following areas:

• to create greater engagement with some of the local seniors who often experience loneliness and social isolation;

• to equip, encourage and empower families to grow together in their relationships with one another, with God and others;

• to provide a safe place for local youth to hang out and socialise outside of school hours, in which they could learn more about Christianity and its tenets for living;

• to provide a place for engagement and building relationships with people from the local and broader community

Based on the areas identified above, we regularly host social events and activities to meet these needs, e.g. the monthly senior lunch event and annual family camp are some of our efforts to create an intentional time and environment for isolated elderly and local families Through the Oval Café, we provide a family-friendly environment for the local community for their enjoyment. It is a local owned business founded on Christian values and principles.

Pioneering YWAM Locations: To encourage individuals and teams to plant new locations in other cities throughout England, and aid them in their endeavours through training, sharing resources, and offering relational and social support.

Supporting Overseas Work: To form, support, and partner with missional communities, create projects and institutions to address areas of social need in other nations and advance the evangelical Christian faith worldwide. YWAM Harpenden sends individuals and teams on short-term outreaches to work alongside our mission partners. Our focus nations are Uganda, Albania, two nations in the Middle East, a nation in South Asia, a nation in the Caribbean and Greece concerning the Syrian refugee crisis.

Creating a missional community: To provide a living environment for both our residential volunteers and trainees to learn and practice their Christian faith together. Creating such a community includes the social and relational aspects of living, training, and working together and maintaining and improving the physical site through refurbishment and site development. We desire to preserve the property and develop the Highfield Oval site to be more environmentally friendly, better able to serve the local community, and for the continued growth of our training and missions work. We are stewarding the property and beautiful open space to foster positive community relationships.

Public Benefit

The trustees confirm that the charity has complied with its duty under section 4 of the 2011 Charities Act and has had due regard to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s objectives and activities. In particular, the trustees have considered how planned activities will contribute to the aims and objectives we have set.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Achievements and Performance

Training

The Discipleship Training School (DTS) is YWAM’s foundational course. It consists of two parts over six months: the three-month lecture phase, where trainees learn more about God and His world through lectures, community living and practical training; and the threemonth outreach phase. The outreach phase is a cross-cultural field placement that focuses on applying knowledge and skills. In this financial year, a total of 35 trainees participated our DTS with field placements.

These placements took place in the Middle East, South Asia, Europe and the Caribbean. Our trainees served in a variety of ministries/ organisations including schools, local churches and non-profit organisations. They distributed food to families affected by earthquakes, taught English, visited and prayed with patients in hospitals, and they worked with the homeless, youth and children.

Each year we hold and host a wide variety of events and training seminars. Prior to the first COVID-19 lockdown in March 2020, we hosted a marriage seminar for 15 couples; ran a ten-day hospitality seminar about the values and best practices of hospitality which 24 people completed; hosted a four-day workshop for 30 participants which taught various exercises and spiritual practices around developing a capacity for joy; hosted a Fire Seeds conference for the Agape ministry which had 80-100 participants; hosted a Bible seminar focused on sharing the gospel; held multiple meetings and a graduation ceremony for a group of 27 international students completing a one year programme in Christian Formation from the University of the Nations; hosted a leadership team from YWAM Amsterdam; facilitated a Discipleship Training School debrief from The Next Wave sailing ship ministry; facilitated a national event with the founder of YWAM Loren Cunningham; ran a 12-day event in Applied Technology in Online Learning which had 51 participants; and partnered with the organisation Circuit Riders for an evening of teaching and worship for university students from across Europe, training them on how to communicate the gospel.

YWAM Harpenden offers specialised courses in missions, for example, biblical studies, humanities and science, communication, and leadership development. During this year, 7 individuals completed a second-level Documentary Film School. This course aims to equip participants with practical tools in visual media. By the end of the three months, they will have acquired the technical skills necessary to write, produce, and market a story. As part of the learning process, participants spent time in Cornwall, and each person made a short documentary from stories that they gathered there. We also ran a three-month Missional Arts Course, which two interns completed. The course aimed to develop art skills and explore their talents from the perspective of being a missionary whose primary mode of communicating is through the arts and deepen their understanding of creativity and arts from a biblical perspective.

The Maritime Academy continued its growth and development. It aims to provide maritime training to equip YWAM staffs globally. During the COVID-19 lockdown, some staff members developed a Distance Learning Course (DLC) that is under approval by the Royal Yacht Association (RYA). We plan to allow YWAM campuses around the world to run this DLC under our license and supervision to multiply maritime training.

Highfield Oval is also one of the centres for global leadership training in Youth With A Mission. Lynn Green’s office, founder of YWAM England, regularly trains leadership in many YWAM locations. This past year, the live streams, podcasts and blogs have reached tens of thousands of people, both working within YWAM and public members.

Supporting Communities

Every year our staff are involved in various ministries and activities as we identify missional needs in Harpenden and the surrounding communities. We strategically invest individuals, teams, and resources into those situations to help meet those needs. This year was

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

notably different, as many of our usual ministries were restricted or cancelled due to the COVID-19 pandemic. However, the pandemic also created many new opportunities to meet various people living in our area, particularly by partnering with and serving other local charities and organisations. We saw an increase in public engagement through our physical site, as we continued to offer our property as a place for locals to take their daily exercise during the lockdowns, walk their dog, get a take-away coffee, and play outside with their children.

Our community of volunteers (staff members) continue to support other local charities in the region with their time and efforts: For examples:

• During the lockdown, some staff members were volunteering with the Salvation Army delivering food to local families. Some work with Harpenden Cares, a community-led response to the coronavirus pandemic involving churches and other voluntary sector groups in Harpenden. Our staff helped with shopping for elderly and vulnerable individuals who were shielding and distributing food supplies (where needed). Many of them have been regular helpers at the local food banks and support-helpline call centres.

• Several staff members also regularly help at Azalea, a charity that runs a help centre in Luton. They provide cares and support for sexually exploited and vulnerable women. Our staff prepared and packaged over 200 homemade frozen meals every month for Azalea’s food bank. They sorted and distributed donations, volunteered weekly at the food bank, and made and delivered baked goods.

• Some staff members, who were ‘clinically vulnerable’, followed the national guideline to shield at home. However, they took up the opportunity initiated by ‘Harpenden Sewing for the NHS’, to make scrubs bags for hospitals and GP surgeries in the Harpenden area. Together they made 75 bags, and 170 face masks for Azalea and other vulnerable and elderly individuals, friends, and staff in the area. They knitted hats for the vulnerable women that connected with Azalea’s help centre. They also supported another NHS request: by knitting a total of 85 pairs of hearts. For each pair of hearts, one was given to the patient, while the other was sent to their family, who were unable to visit the patient in the hospital.

Until March of 2020 when lockdown began, and many older adults started shielding, we hosted our monthly lunch for local seniors. We provided a home-cooked meal and some entertainment such as quizzes, games, and musical performances. We received between 2040 guests per month on average, with many returning regularly. We hope to resume offering this ministry again once all lockdown measures have lifted.

Each year, we invite our neighbours and members of the local public to community events, including an Apple Festival in October, a Summer Fair in July, and Christmas Concerts in December. The number of people from the local community who attended our Apple Festival in October 2019 was around 500 (attendance was much lower than in previous years, possibly due to bad weather). In December, we held our annual Christmas Concerts that have been running since 1994 and continue to be hugely popular events with approximately 500 people attending. Due to lockdown restrictions, we had to cancel our 2020 Summer Fair. However, we are looking forward to host our annual events again once lockdown measures have lifted.

The Oval Café continues its ministry of applying biblical values to run a business. The financial benefit generated from this ministry continues to help fuel and move forward other areas of the YWAM Harpenden’s operations. The purposes and objectives of the café team are in line with the charity to train people for the nations and build a missional community. The Oval Café began operating as a trading subsidiary of YWAM Harpenden in January 2020. It has undergone a significant year resulting from the COVID-19 pandemic.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

One of the adverse consequences was a decrease in interaction with customers. It was closed for two months (from March to May 2020) due to the national lockdown restrictions and suffered a significant financial loss of sales (approx. over £17,000).

Despite the challenges presented by the Covid-19 pandemic, there were also many positive outcomes. The cafe team quickly pivoted and implemented a one-way system to provide takeaway service via two windows on both ends of the cafe. Because few places were open during the lockdown, the Oval Café recouped almost all of its lost income (from the two-month closure).

The cafe team has also improved its product offering, including a new lunch menu. The team created signature sandwiches that were loved by the local customers. The new addition of soup also generated sales that have helped to offset losses in other product areas due to the lockdown.

The team also worked creatively to increase brand awareness of the Oval Café. For example, the location of the cafe is not visible from the main road. The team put out several A-frame signs at the main entrance to Highfield Oval welcoming the public walking or driving past. This simple improvement helped attract many new customers. Our social media presence is led by talented and passionate members of the café team. With more customers and culture-focused content, the Oval Café brand has also grown significantly in likes and engagement. The team has also intentionally grown the brand on social media. It is an initiative led by some talented and passionate members of the café team. With more customers and culture-focused content, the Oval Café brand has also grown significantly in likes and engagement.

During the lockdown, the cafe team also utilised the opportunity to renovate part of the Café because of no indoor services. The Oval Café continues to improve in its products and services.

The success of the Oval Café is a testimonial of a group of volunteers working toward a vision of doing business for good. In the past few years, the café team made an intentional effort to make volunteering at the Café accessible for both the local and YWAM communities. The team has established a training process that equips new volunteers with the right skills to serve customers. The ratio of local volunteers and YWAM trainees/staffs is currently 50:50. Some local volunteers have been with the team for three years. The café team also plan to provide an apprenticeship opportunity in 2021 and more volunteering opportunities for students at local secondary schools.

Our Mission Adventures team, who run training and short-term mission trips for youth aged 13-18, had partnered with a Christian school to organise training and outreach to Albania for a group of their students during the Easter holiday. Unfortunately, due to the COVID-19 pandemic, the training and trip had to be cancelled. However, plans are going ahead for the school to participate in the programme over Easter 2021. The team is currently exploring other ways to increase its engagement with local youth and church youth groups throughout England.

We set up a video recording studio just before the first lockdown. This facility benefited our ministries greatly because it enabled us to produce various online content, including worship and teaching sessions. As a result, we increased our engagement with a wider audience through online content. For example, our devotional series, “The Living Word”, has reached many in the local community. We received encouraging feedback from people that felt deeply impacted by it.

The studio also allowed our staff community to meet virtually during the lockdown, as we were able to live-stream our weekly community night meetings. We opened some of our community meetings to the public and offered translation for Spanish and Portuguese speakers, who represent a large percentage of our Facebook followers. Our Facebook traffic grew significantly; we moved from approximately 6000 followers in February 2020 to 29,000 in March and 45,000 by early May 2020.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

The YWAM Harpenden Heritage project ran in partnership with Wholehearted Childhood. We worked together to engage local populations with the historical background of Highfield Oval and provided an opportunity for a variety of groups to benefit from a connection with the natural environment. This financial year we rallied volunteers to create a community garden and a “Hope garden” out of which we will host a variety of workshops. These gardens help educate people in traditional, sustainable and nature-based activities, such as dying fabrics from flowers, making teas from herbs, harvesting seeds and growing food. Just before the March 2020 lockdown, we had local schools (around 60 children) come and plant seventeen new fruit trees into our 100-year old orchard. In collaboration with Orchards East and the University of East Anglia, orchard professionals came and worked with the children to plant the trees and explain the importance of preserving our ancient orchard. We also worked with six local schools to provide them with a cross-curricular project based on Highfield Oval’s history. This project included two days of visits where children came to the site to learn. With the onset of the lockdown, we refocused our efforts on ways to remotely engage people in creativity and the natural environment. We made a series of ‘Just Bloom’ boxes with seasonal activities that encouraged children to look at the environment around them, find beauty, and give creative expression in a difficult time. Activities included building a fairy garden, making a kite mobile and growing sunflowers. We made the boxes using sustainable products and even items, such as flowers, we grew on site. We are now developing the community garden area with these activities in mind. We sent ‘Just Bloom’ boxes to children in the Hertfordshire Foster Care system. We are now working with a ‘Hertfordshire Hub’ lead, deepening this connection, tailoring both activities and workshops to benefit this group.

One staff member served at a local programme called Jump, which offers Christianity lessons for primary schools that complement and fulfil the Herts Agreed Syllabus for Religious Education requirements. The aim is to bring Christianity to life in Harpenden primary schools through exciting and engaging lessons, equipping children to explore the foundations of the Christian faith. After March 2020, it was necessary to create videos and lesson resources instead of in-person teaching.

Pioneering YWAM Locations

YWAM Harpenden has planted teams in Bristol, Cornwall, Newcastle, St. Albans, Norwich, and Luton. Our extended staff were involved in a wide variety of ministries and community activities, including helping to establish a food bank, partnering with local churches and projects, hosting events and social activities, and teaching English to refugees.

One of the main focuses of our St Albans team has been to continue building relationships with local churches. They meet with church leaders and share about YWAM. The team also serves the communities alongside churches. For example: working with the Salvation Army to run mum and toddler groups and host teas for local seniors and volunteering at local church youth programmes. The team keeps a weekly rhythm of spiritual disciplines such as fasting, worship, prayer/intercession and Bible study. They ran a twinned Discipleship Training School with YWAM Milano, with outreaches to Milan, Sicily and England. The trainees participated in evangelism, prayer walks, worked with young refugees, and served in ministries for young families and the homeless.

The staff team in Bristol has grown this year, with three new full-time and two part-time team members. The January 2020 Discipleship Training School was postponed and then cancelled. As the pandemic began to impact the UK, the team partnered with a local church to start a food bank, which has been highly successful. YWAM Bristol had a crucial role in the preparatory stages, and its team members have had leadership roles throughout the project. As more local volunteers joined the efforts, our staff members have stepped back into more supportive roles. When not working on the food bank and other similar projects, the team focused on strengthening prayer and personal study.

Our team plant in Cornwall currently has 10 long-term staff, one short-term staff, and an additional volunteer. They hosted two outreach teams this past year, one group of ten from the United States and another group of eight people from Harpenden. They served with an

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

event called the Innocence Conference, which around 75 teenage girls attended, and partnered with a local church to host a Called to the Nations conference, which had to be closed early due to the COVID-19 pandemic.

Our team plant in Norwich has been privileged to conduct retreats and debriefing for various teams and individuals regularly. During the COVID-19 pandemic, they have been assisting people locally, including the homeless and those suffering from mental health issues. They have also been doing online mentoring. Their relational connections in the city have grown despite COVID-19 and they are teaching more in local churches. Their Research and Development Seminar and School of Migration Studies are registered with the University of the Nations. The team is also continuing ongoing property negotiations for a hospitality house/ministry centre that have been delayed by the pandemic and providing staff training and support for a new addictions house in the city.

The staff of our team plant in Newcastle were not operating any ministries during this time as they were attending a YWAM training school abroad. However, they have now returned to the UK and plan to begin doing ministry again soon.

Our team plant in Luton continues to run various activities for families in the community, including badminton and Pilates classes, a ladies’ craft group, kids church services, and an English class using Bible stories. The team also ran the following activities: organised a bus trip to the sea (35 local women participated), participated in local school assemblies, hosted prayer meetings with other ministers; ran a fundraiser for MacMillan Coffee and a Winter Relief effort for the homeless in Luton. They also cared for the refugees and asylum seekers through the Red Cross (and many other ministries) by home visit and teaching English. The team is taking every opportunity to share the gospel when appropriate.

Supporting Overseas Work

YWAM Harpenden sends individuals and teams on short and long-term outreach to work alongside mission partners, particularly in our focus nations of Uganda, Albania, two nations in the Middle East, a nation in South Asia, a nation in the Caribbean, and a special focus on Greece in relation to the Syrian refugee crisis. To that end, we have two restricted-purpose projects overseas: one in Uganda with a focus on information technology (IT) and the other one focusing on refugees in Europe and the Middle East.

We have continued the work of ‘ReFactory’ in Uganda. Despite the challenges presented by COVID-19, we have seen 163 students graduate our three-month full-time ‘Catalyst’ course, with 82 students completing the follow on6-month ‘Bootcamp course’. Our courses are designed to help IT graduates rapidly expand their IT knowledge to embrace the latest IT trends, soft skills, and all with a focus on character development. The learn-by-doing approach has seen us complete 20 local IT projects. Our response to the COVID-19 lockdown in Uganda saw us take all of our courses online, which has made our programme available to students beyond Uganda. We have continued to be involved in developing an East African IT solution to modern-day slavery, focused on the trafficking of people from East Africa to the Middle East.

Orphans Know More (OKM) supports the Jinja Foster Family Network in Uganda, strengthening 25 Ugandan families who have fostered/adopted more than 200 orphaned and vulnerable children since 2005. We were able to relocate one family out of a slum into temporary accommodation during this year and purchase a plot of land to build a home. This protected them from severe flooding in the slum. OKM funded the purchase of another plot of land and a nearly completed house for one of our widow-led families. Some volunteers raised funds by participating in the No Make-Up November campaign and running the Bath half marathon. The community welcomed large audiences to our annual Classical Christmas Concerts in December 2019 held in the Highfield Oval Chapel. Retiring collections were in aid of OKM. COVID-19 restrictions impacted our families in Uganda through the closing of schools, strict travel limitations, and curfews. Fundraising efforts were severely impacted in the UK from March 2020, but thanks to monthly donations the work has continued. OKM was able to send funds for emergency food distribution and for developing strategies for food security. Some families

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

had reached the end of any food supplies as paid work and market selling was severely restricted. An emergency medical fund was replenished and one of the fathers was assisted with funds for medical treatment after a serious stroke. Assistance was made to a school to meet government required changes due to COVID-19 for those taking exams.

Creating a Missional Community

YWAM Harpenden’s full-time volunteers living at Highfield Oval have committed to being part of a live/learn missional community and agree to uphold YWAM’s foundational values. They engage in regular patterns of worship, prayer, and work on a daily and weekly basis, both corporately and individually. Creating this missional community is essential to our calling as missionaries and is a gift we offer to welcome others in and from which we are sent out. We invest significant amounts of time in the relational aspects of Christian community, practising the New Testament ‘one anothers’. The physical facilities of Highfield Oval are essential to enable this shared life together, providing space where we can learn to follow Jesus’ ways, and space where we can invite others in to experience something of this life and the peace and joy it brings. The Oval site has extensive residential accommodation which is used primarily for residential training purposes and for missionaries and interns working in the local community. It is also used as housing for many of the volunteer staff. Contributions are received in respect of all such use, which is included in the accounts as ‘housing contributions’. Volunteers are engaged in all aspects of the charity’s activities including senior management and training roles. Such volunteers, as is usual in missionary organisations, often receive support from their own sponsors and other supporters or have other sources of income including from self-employed activities.

In addition to the residential staff and trainees that contribute towards the expenses of maintaining the property, we also allow individuals and some groups the use of our private grounds and facilities. We have opened areas of our property for local sports and fitness groups, such as Fit Mums and Pilates, Harpenden Colts Football Club, Regiment Fitness, Marchon Fitness, Brambleton Railway, pottery classes, visits from local schools, and hosted events for various church groups and charities. With the exception of holidays and special events, much of our property is open to the public throughout the week, and our grounds continue to be a popular destination for individuals and families to enjoy the beautiful scenery, play in the large open spaces, or ride their bikes and scooters around the Oval. We estimate that we also have about 80-100 dog walkers each day. Some of these make a donation for the use of the site. We are in a process of registering the dog walkers and communicating with them about use of the site.

We continue to offer our Oasis ministry to care for missionaries and provide them with a retreat space where they can be restored and empowered spiritually, emotionally, and physically, thus enabling them to continue their work. We have a two bedroom flat in our hospitality building which is reserved for this purpose, and is open to single missionaries, as well as couples and families, with priority given to guests from our focus nations. We also accept missionaries that are under Britcare and friends of missionaries in Harpenden that are serving in Europe or elsewhere in the world. There is a suggested donation to cover the running cost and ongoing maintenance. Under normal circumstances the maximum stay is ten days, however this year, due to the extenuating circumstances of COVID-19, we accommodated two (at different times) missional families serving with YWAM for extended periods of time.

Fundraising Standards Information

A fundraising strategy has been prepared and approved by the Trustees which identifies our income streams and the approach taken for each activity. This strategy considers best practice and current standards. With the introduction of GDPR from 25 May 2018 we have reviewed and, where appropriate, revised our policies and procedures including data capture, complaints procedure, transferring of data and the implementation of the data subjects’ preferences.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

All fundraising is done in house and not outsourced to any professional fundraisers or commercial participators. The Fundraising Regulator holds the Code of Fundraising Practice for the UK. We follow the Fundraising Regulator standards for charitable fundraising, ensuring that our fundraising is respectful, open, honest and accountable to the public. The charity has not knowingly failed to comply with the standards of practice. It has not received any complaints regarding its fundraising efforts in the year ended 31[st] August 2020 or to the date of this report.

In all our policies and practices, we have not actively sought additional data that is not already in the public domain. We only record data that people opt to provide to us. It is our policy not knowingly to contact persons over a certain age. Our communication programme focuses on less intrusive types of communication, for example, email. Our direct mail campaigns are minimal and targeted. All fundraising requests are passive as we do not run face to face or telephone campaigns.

Investment Policy and Performance

Financial Review

The trustees are pleased to report a total income of £880,000 despite all the challenges in 2020 due to the pandemic. It reflected the divine provision, the hard work of our faithful volunteers and the generosity of our donors and supporters. The total income in 2019 was £1.1M. Our total expenditure was £889,000, a 19% reduction from 2019 (£1.1M). Therefore, although the charity suffered a 19% decrease in income, it only resulted in a minor deficit of £7,000 (2019: surplus of £44,000). The primary income lost is due to training schools and events closure. Subsequently, the charity reduced the direct costs related to these activities. The charity also significantly cut down non-essential spending since the first national lockdown thanks to the executive leaders’ quick response to the uncertainty.

We received a one-off transfer (related to the YWAM Carlisle ministry) of £2,000 from Youth With A Mission (YWAM) Limited (2019: £57,000). This transfer is part of the ongoing organisational restructuring (see note 9). Total funds brought forward from 2019 were £331,000 (including a surplus of £44,000 from 2019), and those carried forward are £324,000. See notes 2 - 4 for income-related breakdown and 5 -9 for charitable expenditures; note 15 - 16 for charity funds.

Principal Sources of Income

The primary sources of income for the charity continued to be training schools, ministries and projects, hospitality, catering and events, and financial contributions made by our resident full-time volunteers toward the cost of maintaining the missional community at Highfield Oval.

We received a total of £115,000 (2019: £102,000) donations and grants. £1,000 is within the site development restricted fund (2019: £1,000). We didn’t receive any further restricted gift for projects in Uganda because the relevant funding is complete (2019: £14,000). However, the charity continues its ministries and projects in Uganda and designated resources to support them. Of the total donations received, £71,000 is for general purpose (2019: £27,000), £40,000 (2018: £61,000) designated to our ministries/projects and pioneering other locations, and £3,000 was designated for site development. See note 2.

The charity’s live-on-site-volunteers community has contributed a total of £253,000 (2019: £270,000) toward the running and maintenance costs of the Highfield Oval site, where the charity is based. Various activities focusing on supporting communities generated a total income of £78,000 (2019: £160,000).

Our community café, the Oval Café, started operating under the charity’s 100% own trading company, Highfield Oval Limited, from 1[st] January 2020. Therefore, the income totalled £39,000 (see note 4) is five months revenue of 2020 (2019:113,000), and its operating

P a g e | 10

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

cost, for the same period, was £22,000 (2019:71,000). The Oval Café donated a total of £12,000 trading profit at the end of August 2020 to the charity. See note 2.

Our total income from training was £151,000 (2019: £217,000), which was 30% lower than the previous year. Our core training programme, the Discipleship Training School (DTS), has had a fantastic total income of £136,000 (2019: £113,000) related to schools between September 2019 - March 2020. However, our other schools and training programmes have lost significant income due to the lockdown. Total income from other schools and training programmes was £15,000 (2019: £55,000). See note 3.

Our bases in Bristol, Cornwall (Redruth) and St Albans income totalled £81,000 (£90,000 in 2019). These incomes are designated to these teams and used directly for each operating location’s activities.

Expenditures

Our three main charitable objectives: creating a missional community, supporting communities and training continue to drive our major operating expenditures. See note 5. The total spending relates to the maintenance and development of the Highfield Oval missional community totalled £526,000 or 62% of total charitable expenditures (2019: £568,000, 55%). Resources directly spent on activities supporting communities through various ministries, community projects, and events totalled £110,000 or 13% of total charitable expenditures (2019: £110,000, 11%). Total spending relates to our training activities totalled £88,000, 10% of charitable expenditures (2019: £115,000, 10%).

Other charitable expenditures totalled £143,000 (2019: £190,000), 16% of total resources spent. They are related to our other objectives: Pioneering YWAM locations £86,000 (2019: £84,000), and Supporting Overseas Works, projects in Uganda, £53,000 (2019: £99,000). The remaining £4,000 were governance costs (2019: £7,000).

Going Concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue operating for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

Investment Policy

The trustees have considered the most appropriate policy for investing funds and have found that deposit accounts meet their requirements to generate a reasonable return with security capital and ease of access. The charity has one 100% own trading subsidiary (with £1 capital). The subsidiary company remits 100% of its profit back to the charity at the end of its financial year.

Most of the charity’s funds are to be spent in the short term so there are few funds for long term investment. The Board of Trustees are empowered under the Articles of Association to expend the funds of the charity in such manner as they shall consider most beneficial for the achievements of the objects, and to invest in the name of the charity such part of the funds as they may see fit, and to direct the sale or transposition of any such investments.

Reserves Policy

The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) held by the charity should be kept to a minimum, but sufficient to provide working capital of three months’ expenditure. This is in line with the spirit and ethos of the founding purposes of the charity. At the end of 2020 the unrestricted funds of the charity, shown

P a g e | 11

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

in note 15, were £317,000 (2019: £295,000). This corresponds to 4.4 months (2019: 3.5 months) of unrestricted operating costs and is considered sufficient by the trustees.

Plans for the Future

Operational Structures: We plan to review our operating structures and how teams work together within the campus to see how we might empower our staff members and create more opportunities and support for shared leadership responsibilities.

Training: We have two Discipleship Training Schools planned for January 2021, the Ignite DTS and Bilingual DTS (in Spanish and English), and are planning to rerun the Documentary Film School in 2021. We are also planning to launch a new 8-week staff training programme to train all of our new volunteers in areas such as organisation operations, leadership development, and specific training for those staff who will be working with trainees on Discipleship Training Schools.

Studio: We plan to continue expanding the use of the recording studio and the content brings produced, particularly to offer more online training. We have partnered with local churches and other organisations to record various content and review how best to move forward with those projects once lockdown restrictions have lifted. We are also planning a podcast series with one of the young people on base, A talk show style series called GirlTalk aimed at issues facing teenage girls, and a nativity series for the Christmas season. We are also exploring creating a YWAM Harpenden TV channel to be more active on YouTube.

Site Development: We will continue to partner with YWAM Ltd, working toward completing the Kinahan Lodge building project. Once completed, Kinahan Lodge will be a self-contained conference and seminar centre which could accommodate approximately forty people. The other project our site development team is currently working towards is the ring mains electrical substations, which will supply the future needs of the site for the next thirty years approximately. The groundwork for the substations will begins in April 2021. We have also started fundraising for our factory building regeneration project. This project is part of our strategic plan to centralise our offices, kitchen, student dining room and fully fitted conference centre. Our refurbishment team is developing a 2-5 year plan to refurbish different spaces around the campus, specifically bathrooms and kitchens.

Circuit Riders: Circuit Riders, a YWAM group from the USA, are partnering with us to run a Circuit Riders Experience DTS here on our YWAM Harpenden campus. This could potentially see up to 100 young people attending for 6 months. Circuit Riders were also planning to run a three-week camp focused on equipping and strengthening UK university students in their faith and a shorter camp for teenagers called ‘Infusion’ with similar aims. The programme was initially planned for the September 2020 quarter but is rescheduled to September 2022 due to the travel and work restrictions related to the COVID-19 pandemic.

COVID-19 (coronavirus) update

YWAM Harpenden has been following and implementing the recommendations and guidance from the UK government (and thereby the chief medical officer and chief scientific officer) and monitoring advice from the World Health Organisation (WHO). We have been reviewing and closely monitoring the situation daily and taking appropriate steps to ensure our volunteers, trainees and visitors' safety. Actions taken so far include closure / cancelling of schools, training programmes and events, and implementing procedures to ensure our campus adheres to the social distancing guidelines. We will also continue to monitor the physical and psychological impacts on our full-time volunteers.

The Trustees are monitoring the implications of the Covid-19 pandemic. The charity has seen significant income lost in 2020 due to schools' closures and training courses, and events cancellations. During the first national lockdown, YWAM Harpenden moved some

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

training courses online and created other new online activities to offset the impact. The Trustees have reviewed the charity's year-end accounts. Its net assets were £324,000, including cash in hand totally £172,000. As mentioned in the Reserve Policy section, the unrestricted reserve corresponds to 4.4 months (2019: 3.5 months) of unrestricted operating costs. The trustees believe this is sufficient for the Charity to continue working through these uncertain times.

Statement of Trustees’ Responsibilities

The Trustees (who are also directors of Youth With A Mission Harpenden Limited for the purposes of company law) 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 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 the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. ln preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgments and accounting estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

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.

Under the terms of the Charities Act 2011, the company falls within the range for which not require an audit. However, an independent examination of the accounts is required. The Trustees approved this report on 12[th] May 2021 and signed on their behalf by

John Peachey

John Peachey Chairman

Dale Lambert

Dale Lambert

Trustee & Campus Leader

P a g e | 13

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Structure, Governance, and Management

Governing document and body

The company was incorporated on 9[th] December 2013. Its Memorandum of Association sets out its objects and powers and it is governed by its Articles of Association.

The governing body of the charity is the Board of Trustees. The trustees are also the directors for the purposes of Companies Acts.

Recruitment, appointment and ongoing training of trustees

As the charity is of a very relational nature, new trustees have traditionally been recruited through the extensive network of the current trustees and the leadership in the charity to meet the needs of the charity in different fields of expertise. Each new trustee is given a personal induction programme, including a notebook outlining the responsibilities of a trustee, a meeting with the chairman and a time to meet the other trustees to ask questions. All trustees also receive additional ongoing training through charity sector updates, and they are invited to charity sector seminars. The trustees may appoint any member to become a trustee provided the prescribed maximum is not exceeded. Any trustee appointed in this way is required to retire and be formally elected at the next annual general meeting. They would be eligible for re-election by the members. Under the Articles of Association, one third of the trustees must retire at the AGM, although they are eligible for re-election every three years.

Governance

The Board of Trustees are responsible for the property and financial monitoring and approving the strategy and vision of the charity and ensuring the strategy is being implemented. It receives reports on all aspects of the work and meets formally two to four times a year. It delegates the main day to day decisions to the Executive leaders. The trustees also liaise with Youth With A Mission leadership both nationally and internationally to ensure that the values and vision of YWAM internationally are being applied.

Risk Management

At least twice a year, reviews of the types of risks the Charity faces are conducted. The potential impact and likelihood of occurrence and means of mitigating the risks are identified. The Board will receive an updated risk register twice a year to review and analyse, or as soon as a potential significant risk is identified. One of the major risks identified is to improve our budgetary control and financial reporting.

The trustees have set policies on risk and internal controls to minimise the potential risks to the charity. Through the risk management process, the trustees are satisfied that the major risks have been identified and have been adequately mitigated where possible. It is recognised that systems can only provide reasonable but not absolute assurance that major risks have been adequately managed.

Volunteers

The charity relies entirely on the contributions of unpaid volunteers to carry out its activities but placing a monetary value on their contribution is impractical and cannot be measured reliably for accounting purposes. Therefore, this contribution is not included in the charity’s accounts.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 8807913, Charity Registration No. 1156783

Independent examiner’s report

To the members of Youth With a Mission Harpenden Limited

I report to the trustees on my examination of the accounts of the above charity for the year ended 31st August 2020.

Responsibilities and basis of report

As the charity 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 ' 'company'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

The ' 'company's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the ICAEW.

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

• the accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

• the accounts do not accord with those records; or

• 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

• 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.

David Green, MA (Cantab) ACA

Azets, Anglo House, Bell Lane Office Village

Bell Lane, Amersham, Bucks

HP6 6FA

14[th] May 2021

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Youth With A Mission Harpenden

A company limited by guarantee. Company Registration No. 08807913, Charity Registration No. 1156783

Statement of Financial Activities

(including an Income and Expenditure account)

for the year ended 31[st] August 2020

Notes	Unrestricted Funds Restricted Funds Total Funds Total Funds
	2020 2020 2020 2019
	£'000 £'000 £'000 £'000
Incoming resources:
Donations and legacies 2	114 1 115 102
Charitable activities 3	726 - 726 870
Charitable trading activities 4	39 - 39 113
Total incoming resources:	879 1 880 1,085
Resources expended:
Charitable activities 5	(837) (30) (867) (1,029)
Other tradingactivities 4	(22) - (22) (71)
Total resources expended:	(859) (30) (889) (1,100)
Net incoming/(outgoing) resources before transfers:	20 (29) (9) (15)
Transfer from / to other YWAM charities: 9	2 - 2 59
Net incoming/(outgoing) resources before other gains (Losses):	22 (29) (7) 44
Transfers between funds:
Net Movement in Funds:	22 (29) (7) 44
Reconciliation of funds:
Total funds brought forward:	295 36 331 287
Total funds carried forward:	317 7 324 331

All gains and losses arising in the year have been included in the Statement of Financial Activities (SOFA). This SOFA incorporates an Income and Expenditure account as required under the Companies Act 2006. (For prior year comparatives, see note 22)

All income and expenditure derive from continuing activities. The notes, on pages 19 to 32, form part of these financial statements.

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Youth With A Mission Harpenden

A company limited by guarantee. Company Registration No. 08807913, Charity Registration No. 1156783

Balance Sheet

as at 31[st] August 2020

August 2020
Notes	2020 2019
	£ 000 £ 000 £ 000 £ 000
Assets / (Liabilities) of the Charity
Fixed Assets
Tangible assets 11	90 7
Total fixed assets	90 7
Current Assets
Debtors 12	86 159
Cash at bank and in hand	172 210
Total current assets	258 369
Creditors: Amounts falling due within one year 13	(20) (41)
Net current assets/(liabilities)	238 328
Total assets less current liabilities	328 335
Creditors: Amounts falling due after more than oneyear 14	(4) (4)
Net Assets	324 331
Funds of the Charity 15
Restricted funds	7 295
Unrestricted funds	317 36
Total Funds	324 331

For the year ending 31[st] August 2020 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question following section 476 of the Companies Act 2006.

The directors acknowledge their responsibility for complying with the Act's requirements concerning accounting records and preparing accounts. These accounts have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

The notes, on pages 19 to 32, form part of these financial statements. The trustees approved these accounts on 12[th] May 2021 and signed on their behalf by

John Peachey

John Peachey Chairman

Dale Lambert

Dale Lambert Trustee & Campus Leader

P a g e | 17

Youth With A Mission Harpenden

A company limited by guarantee. Company Registration No. 08807913, Charity Registration No. 1156783

Statement of Cash Flows

as at 31[st] August 2020

	2020	2019
Cash flows from operating activities:	£ 000	£ 000
Net cash provided by operating activities	55	56
Cash flows from investing activities:
Purchase of fixed asset	(93)	-
Net cash provided by investing activities	(93)	-
Cash flows from financing activities:
Repayments of borrowing	-	-
Cash inflows from new borrowing	-	-
Net cash provided by financing activities	-	-
Change in cash or cash equivalents in reporting period	(38)	56
Cash and cash equivalents at 1st September	210	154
Cash and cash equivalents at 31st August	172	210

The notes, on pages 19 to 32, form part of these financial statements.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 8807913, Charity Registration No. 1156783

Notes to financial statements

For the Year Ended 31[st] August 2020

1. Accounting Policies

• 1.1 General information and basis of preparation of financial statements

The company is a company limited by guarantee incorporated in England and Wales. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.

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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Youth With A Mission Harpenden Limited 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.

1.2 Income recognition

• Voluntary income received by way of donations and gifts (non-exchange transactions) is included in full, with the associated income tax recovery under Gift Aid, in the Statement of Financial Activities (SOFA) when receivable and the SORP criteria has been met i.e. there is entitlement; its monetary value can be measured reliably and there is sufficient certainly of receipt. The value of services provided by volunteers, in the absence of a reliable measurement basis, has not been included.

• Voluntary income which is restricted to a specific purpose are shown as restricted income if the SOFA; grants that have performance related conditions are included in income only when the conditions have been met and when this is not the case they are treated as deferred income until those conditions have been met.

• Fee income relating to a contract for goods and services is recognised in full in the Statement of Financial Activities in the year in which there is entitlement and it is receivable.

• Incoming resources from the sale of food and drinks, books, and other merchandises included when receivable. If it is impractical to measure the value of goods donated for resale they will be recognised as income when they are sold.

• Income from investments is included when receivable. Investment income is earned through holding assets for investment purposes such as on short term bank deposit and solely comprises bank interest.

• Gifts in kind are recognised as income on receipt of the goods or services and are valued at their fair value unless it is impractical to measure this reliably. If it is impractical to measure the value of goods donated for resale they will be recognised as income when they are sold.

• Legacy income is regarded as receivable when the charity is legally entitled to it, its receipt is probable, and the amount can be measured with sufficient reliability.

P a g e | 19

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

1.3 Expenditure recognition

• Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year-end not accrued as expenditure.

• Certain expenditure is directly attributable to specific activities and has been included in those cost headings. Costs of raising funds are allocated according to the number of volunteers involved with each activity.

• Costs of raising funds are those costs incurred in attracting voluntary income.

• Charitable activities include expenditure associated with the charity's charitable activities and include both the direct costs and support costs, including governance costs, relating to these activities.

• Governance costs are included in support costs, and are those costs incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

• Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

1.4 Fund accounting

• Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds.

• Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

• Restricted funds are to be used for specific purposes as required down by the donor.

• Direct expenditures which meets these criteria is charged against these funds including a fair allocation of support costs.

• Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.5 Investments

In the financial statements investments in subsidiary undertakings are stated at cost. The carrying amount is subject to an impairment review by the Trustees at the end of each accounting period.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: It is the policy of the trustees to capitalise items in excess of £5,000.

• Any impairment losses are assessed and recognised as expenditure in the SOFA

• Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

• Fixtures, fittings & office equipment – Over 5 years straight line

• Motor vehicles Straight Line - Over 4 years straight line

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

1.7 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.

1.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.9 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Creditors and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation.

1.11 Tax

The charity is an exempt from UK taxation under section 505 of the Income and Corporation Taxes Act 1988.

1.12 Operating Leases

Rentals applicable to operating leases where substantially all the benefits and risks of ownership remain with the lessor are recognised as expenses on a straight-line basis over the period of the lease.

1.13 Going concern

The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no

material uncertainties related to events or conditions that may cast significant doubt about the ability of the charity to continue as a going concern.

COVID-19 (coronavirus) update

The Trustees have assessed the financial activities and positions since the outbreak and considered the impacts on the charity financially and operationally. See page 12 for details. Based on their assessment, the Trustees concluded that there is no material uncertainty related to the pandemic that may cast significant doubt about the ability of the charity to continue as a going concern. The Trustees will continue monitoring the outbreak and assessing the implications of the Covid-19 (coronavirus) pandemic.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

2. Income from donation income and legacies

	Unrestricted Restricted Total Total
	2020 2020 2020 2019
	£ 000 £ 000 £ 000 £ 000
General purposes:
Highfield Oval Ltd	12 - 12 -
Other donors	59 - 59 27
Sub total:	71 - 71 27
Supporting communities:
Orphans Know More Ministry	38 - 38 59
Sub total:	38 - 38 59
Supporting overseas work:
Projects in Uganda	- - - 13
Sub total	- - - 13
Creating a missional community:	-
Site development*	3 1 4 1
Sub total	3 1 4 1
Other:
Designated to pioneering YWAM locations	2 - 2 2
Sub total	2 - 2 2
Total donations	114 1 115 102

*Included donation in kind totalled £3,000 (2019: £43,000) from Marchon, a local fitness business. Marchon paid for the costs of fixing part of the factory building, where their training gym is based.

3. Incoming resources from charitable activities

	Unrestricted	Restricted	Total	Total
	2020	2020	2020	2019
	£ 000	£ 000	£ 000	£ 000
Training:
Discipleship training school	136	-	136	113
English & cultural orientation school	-	-	-	49
Other training programmes	15	-	15	55
Sub total	151	-	151	217

P a g e | 22

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

3. Incoming resources from charitable activities (continues)

	Unrestricted Restricted Total Total
	2020 2020 2020 2019
	£ 000 £ 000 £ 000 £ 000
Supporting communities:
Orphans Know More Ministry	9 - 9 13
Other Ministries & projects	5 - 5 45
Hospitality, catering & events	64 - 64 102
Sub total	78 - 78 160
Pioneering YWAM locations:
Bristol, Redruth and St Albans	77 - 77 90
Other locations	4 - 4 -
Sub total	81 - 81 90
Supporting overseas work:
Projects in Uganda	52 - 52 24
Sub total	52 - 52 24
Creating a missional community:
Volunteers housing contributions	253 - 253 270
RHI Repayment	57 - 57 54
Base vehicles usage contributions	3 - 3 12
Spare space usage contributions	51 - 51 41
Other	- - - 2
Sub total	364 - 364 379
Total income from charitable activities	726 - 726 870

• RHI Repayment: Renewable Heat Incentive (RHI) rebate based on the amount of heat produced from burning woodchip instead of natural gas

The charity benefits greatly from the support and involvement of its many volunteers and supporters. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.

4. Incoming resources from trading activities

	Unrestricted Restricted Total Total
	2020 2020 2020 2019
	£ 000 £ 000 £ 000 £ 000
Trading activities:
The Oval Café	39 - 39 113
Total income from other trading	39 - 39 113
Less:
Fund raising trading expenses:
The Oval Café	(22) - (22) (71)
	17 - 17 42

P a g e | 23

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

5. Charitable expenditure

Training: Discipleship training school English & cultural orientation school Other training programmes Training centre management and admin Total Supporting communities: Orphans Know More Ministry Other Ministries & projects Hospitality, catering & events Heritage Project (restricted fund) Total Pioneering YWAM locations: Bristol, Redruth and St Albans Other locations Total Supporting overseas works: Projects in Uganda Refugees Total Creating a missional community: Buildings and ground property services Biomass boiler woodchip cost Utilities Council tax Base vehicles Site development Site occupant contribution Information technology Communication Genernal management and admin Volunteers development & care Depreciation Other Total Governance costs Auditor's remuneration Accountancy services Independent Examination fee Total Total Charitable expenditure	Unrestricted Restricted Total Total 2020 2020 2020 2019 £ 000 £ 000 £ 000 £ 000 83 - 83 70 - - 0 13 - - 0 21 5 - 5 11
	88 - 88 115
	43 - 43 24 13 - 13 76 54 - 54 80 - - 0 0
	110 - 110 156
	84 - 84 83 2 - 2 1
	86 - 86 84
	25 28 53 99 - - - -
	25 28 53 99
	135 - 135 196 83 - 83 65 70 - 70 92 31 - 31 24 5 - 5 9 3 2 5 - 106 - 106 106 14 - 14 16 5 - 5 2 59 - 59 45 3 - 3 5 10 - 10 4 - - - 4
	524 2 526 568
	- - - 5 2 - 2 2 2 - 2 -
	4 - 4 7
	837 30 867 1,029

P a g e | 24

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

1. Summary analysis of expenditure and related income for charitable activities

Three main charitable activities: Costs Income from donation Income from charitable activities Income from charitable trading activities Net cost funded from other income Net cost funded from other income in 2019	Creating a missional community: Supporting communities: Training: Other activities Total 2020 £ 000 £ 000 £ 000 £ 000 £ 000 (526) (132) (88) (143) (889) 4 38 - 73 115 364 78 151 133 726 -39- - 39
	(158) 23 63 63 (9)
	(161) 105 102 (61) (15)

The charity has other charitable activities. The three areas mentioned above are the main ones.

1. Net income/(expenditure) for the year

This is stated after charging:	Total	Total
	2020	2019
	£ 000	£ 000
Depreciation of tangible fixed assets:
-owned by the charity	10	4
Operating lease expense	12	12
Auditor's remuneration - audit	-	5
Independent Examination fee	2	-

1. Analysis of volunteers’ costs, trustee remuneration and expenses, and the cost of key management personnel The charity relies entirely on the contributions of unpaid volunteers to carry out its activities but placing a monetary value on their contribution is impractical and cannot be measured reliably for accounting purposes. Therefore, this contribution is not included in the charity’s accounts.

The Charity trustees were not paid salary or received any other benefits for performing the duties. However, the trustees are reimbursed for legitimate costs that the trustees have had to meet personally to carry out their duties.

Expenses were reimbursed to the trustees as follows:

	Number		Number
	of	Total	of	Total
	Trustees	2020	Trustees	2019
		£ 000			£ 000
Relate to the charitable activities:	3	-	3		2
Relate to trustees' duty:	-	-	-		-
		-			2

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

Note 8 (continued)

Income was received from the trustees and their related parties, totalling £1,700 (2019: £2,200). One of the trustees provided professional service on an arm’s length basis via The Butterfly Beats Ltd to assist with the 2020 accounts preparation and supporting audit as well as providing management consulting services. The professional fee totalled £1,800 (2019 £2,300).

9. Transfer from / to other YWAM charities :

Transferring net assets from other YWAM charities

ransferring net assets from other YWAM charities
Youth with A Mission (YWAM) Ltd.*	Total Total 2020 2019 £ 000 £ 000 2 59
	2 59

*Youth with A Mission Limited transferred Carlise ministry to YWAM Harpenden as part of its organisational restructuring.

YWAM Harpenden had several transactions with other YWAM charities and branches during the year. These were conducted in the normal course of the charity's operations.

10. Tangible fixed assets

Cost or valuation Balance brought forward Additions Balance carried forward Accumulated depreciation (SL) and impairment provisions Balance brought forward Depreciation charge for year Balance carried forward Net book value Balance brought forward Balance carried forward	Plant, machinery & motor vehicles Fixtures, fittings and equipment Total 2020 2020 2020 £'000 £'000 £'000 10 7 17 - 93 93
	10 100 110
	6 4 10 2 8 10
	8 12 20
	4 3 7
	2 88 90

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

11. Fixed Asset Investments

The company’s investment at the Balance Sheet date comprises of the following investment:

Highfield Oval Limited

Highfield Oval Limited
Company number:	12101579
Registered in:	England & Wales
Class of Shares:	Ordinary
Shareholding:	100%
Net Asset:	£1
Profit per account at 31stAugust 2020:	£Nil

The company was incorporated on 13[th] July 2019 with the first period to 31[st] August 2020. The company started trading on 1[st] January 2020.

12. Debtors and prepayments

Trade debtors Amount due from Highfield Oval Limited* Amount due from associated YWAM charity Prepayments and accrued income Total	2020 2019 £'000 £'000 2265 18- 4080 614
	86159

13. Creditors: Amounts falling due within one year

Trade creditors Accruals and deferred income	2020 2019 £'000 £'000 119 1922
	2041

14. Creditors: Amounts falling due after more than one year

	2020	2019
	£'000	£'000
Housing deposits	4	4

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

15. Analysis of charitable funds

Analysis of movements in funds	Analysis of movements in funds
	Balance	Income	Expenditure	Transfers	Transfer	Balance
	1			In / (Out)	from	31
	September				YWAM	August
	2019				Ltd.	2020
	£ 000	£ 000	£ 000	£ 000	£ 000	£ 000
Unrestricted funds
General fund	133	437	(518)	(6)	-	46
	133	437	(518)	(6)	-	46
Designated funds
Ministries & Projects	139	102	(80)	-	2	163
The Oval Café	-	39	(22)	(16)	-	1
Hospitality, catering and	4	64	(54)	(13)	-	1
events
Training	-	152	(89)	(62)	-	1
Other YWAM Locations	13	85	(86)	3	-	15
Assets	6	-	(10)	94	-	90
	162	442	(341)	6	2	271
Unrestricted funds total	295	879	(859)	-	2	317
Restricted funds
Africa IT fund	29	-	(29)	-	-	-
Refugee	7	-	-	-	-	7
Site Development	-	1	(1)	-	-	-
Restricted funds total	36	1	(30)	-	-	7
Total funds	331	880	(889)	-	2	324

The General fund is an unrestricted undesignated fund which can be used for operating activities, including contributions towards administration costs.

The Designated funds are unrestricted funds earmarked by the Trustees for the following purposes:

• Ministries and projects: for charitable activities focus on meeting missional needs in Harpenden and surrounding communities and overseas. See objectives and activities description of Supporting Communities and Supporting Overseas Work on page 2-3.

• The Oval Café: to provide working capital, also fund for equipment purchases and maintenance of the café.

• Hospitality, catering and events: for hosting social events and activities that will benefit the local Harpenden community; to provide working capital for the hospitality and kitchen teams.

• Training: to provide working capital, scholarship fund for various schools and training programmes.

• Other YWAM locations: for charitable activities at other operational locations (Bristol, Redruth and St Albans).

• Assets: is currently identifying the net asset value of vehicles and equipments owned by YWAM Harpenden.

The Africa IT fund is a restricted fund for the project partnered with YWAM Hopeland (Jinja, Uganda). The Refugee fund is a restricted fund for projects focusing on refugees in Europe and the Middle East. See page 7 under “Supporting Overseas Work” for more details about the two restricted funds.

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

1. Analysis of movements in funds - previous year

Analysis of movements in funds	Analysis of movements in funds
	Balance	Income	Expenditure	Transfers	Transfer	Balance
	1			In / (Out)	from	31
	September				YWAM	August
	2018				Ltd.	2019
	£ 000	£ 000	£ 000	£ 000	£ 000	£ 000
Unrestricted funds
General fund	132	424	(586)	163	-	133
	132	424	(586)	163	-	133
Designated funds
Ministries & Projects	40	117	(76)	(1)	59	139
The Oval Café	-	113	(71)	(42)	-	-
Hospitality, catering and	4	102	(80)	(22)	-	4
events
Training	-	216	(114)	(102)	-	-
Other YWAM Locations	8	75	(70)	-	-	13
Assets	6	-	(4)	4	-	6
	58	623	(415)	(163)	59	162
Unrestricted funds total	190	1,047	(1,001)	-	59	295
Restricted funds
Africa IT fund	90	38	(99)	-	-	29
Refugee	7	-	-	-	-	7
Restricted funds total	97	38	(99)	-	-	36
Total funds	287	1,085	(1,100)	-	59	331

P a g e | 29

Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

17. Analysis of net assets between funds

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	2020	2020	2020
	£ 000	£ 000	£ 000
Tangible fixed assets	90	-	90
Current Assets	251	7	258
Creditors due within one year	(20)	-	(20)
Creditors due in more than one year	(4)	-	(4)
	317	7	324

18. Analysis of net assets between funds - previous year

	Unrestricted	Restricted	Total
	Funds	Funds	Funds
	2019	2019	2019
	£ 000	£ 000	£ 000
Tangible fixed assets	7	-	7
Current Assets	333	36	369
Creditors due within one year	(41)	-	(41)
Creditors due in more than one year	(4)	-	(4)
	295	36	331

19. Commitments under operating leases

Total future minimum lease payments under non-cancellable operating leases:

			2020	2019
			£ 000	£ 000
Rental property - expiring in less than	1	year*	1	1

• The original lease was for 12 months from May 2018 (followed by a 1 month rolling contract).

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

1. Reconciliation of net movement in funds to net cash flow from operating activities

	2020	2019
	£ 000	£ 000
Net income / (expenditure) for the reporting period (as per Statement of Financial Activities)	(7)	44
Adjustment for:
Depreciation	10	4
(Loss)/Profit on disposal of tangible fixed assets	-	-
(Increase)/decrease in stocks	-	-
(Increase)/decrease in debtors	73	(22)
Increase/(decrease)in creditors	(21)	30
Net cash provided by /(used in) operation activities	55	56

21. Analysis of cash and cash equivalents

	2020	2019
	£ 000	£ 000
Cash at bank and in hand	172	210
Overdraft facilityrepayable on demand	-	-
Total cash and cash equivalents	172	210

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Youth With A Mission Harpenden

A company limited by guarantee, Company Registration No. 08807913, Charity Registration No. 1156783

Notes to the Financial Statements (continued)

For the Year Ended 31[st] August 2020

1. Statement of Financial Activities – Previous Year

22. Statement of Financial Activities – Previous Year
Notes	Unrestricted Funds Restricted Funds Total Funds Total Funds
	2019 2019 2019 2018
	£'000 £'000 £'000 £'000
Incoming resources:
Donations and legacies	88 14 102 177
Charitable activities	846 24 870 690
Charitable trading activities	113 - 113 107
Total incoming resources:	1,047 38 1,085 974
Resources expended:
Charitable activities	(930) (99) (1,029) (875)
Other trading activities	(71) - (71) (84)
Total resources expended:	(1,001) (99) (1,100) (959)
Net incoming/(outgoing) resources before transfers:	46 (61) (15) 15
Transfer from / to other YWAM charities:	59 - 59 2
Net incoming/(outgoing) resources before other gains (Losses):	105 (61) 44 17
Transfers between funds:
Net Movement in Funds:	105 (61) 44 17
Reconciliation of funds:
Total funds brought forward:	190 97 287 270
Total funds carried forward:	295 36 331 287

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