2020-09-30-accounts - Fresh Ground London Church Of The Nazarene

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REGISTERED CHARITY NUMBER: 1163653

`REPORT OF THE TRUSTEES AND`

`FINANCIAL STATEMENTS`

`FOR THE YEAR ENDED 30 SEPTEMBER 2020`

`FOR`

`FRESHGROUND`

Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House

27-37 St George's Road
Wimbledon
London
SW19 4EU

FRESHGROUND

`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2020`

		`Page`
`Report of the Trustees`	`1`	`to`	`3`
`Independent Examiner's Report`		`4`
`Statement of Financial Activities`		`5`
`Balance Sheet`		`6`
`Notes to the Financial Statements`	`7`	`to`	`10`

`FRESHGROUND`

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020`

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended30September2020. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

The charity has the following objectives:

a) The advancement of the Christian faith as part of the Global Church of The Nazarene and
the Church of the Nazarene British Isles South District.

b) To serve and enhance the local community

`Public benefit`

TheTrusteeshavehaddueregardtotheCharityCommissionguidanceonpublicbenefitreportingindeciding what
activitiesthecharityshouldundertake.Thisreportillustratestheactivitiesundertakentosupportthepublic benefit
requirement.

`Volunteers`

Theworkplanned,activitiesundertakenandachievementsattainedwouldnothavebeenpossiblewithoutthe active
involvementandhardworkofallofthemembersandfriendsofthecharitywithoutwhomthesubstantialworkof the
charitycouldnotberealised.TheBoardofTrusteesisgratefulfortheworkandsupportofallthemembersand friends
of Fresh Ground London Church of The Nazarene.

`ACHIEVEMENT AND PERFORMANCE`

`Charitable activities`

The church premises operated during the year as a coffee shop and as a space available
to be used for local community activities in order to engage and provide support to the local
community in addition to its primary purpose as a place for Christian worship.

`Review of the Year`

The aims for the year included:

Continuation of weekly Christian worship meetings and promotion of the Christian faith
Work with children and young people to promote the Christian faith and provide local social benefit.
Continuation of weekly meetings for the more mature individuals in the local area.
Continuing to develop links with the local community, to enhance the involvement of the church with and relevant local agencies on behalf of the local community.
Continue to partner with and make the church building available to relevant local

   agencies seeking to benefit the local communities

`Significant activities during the period include:`

Weekly worship services.
Meetings held for children and young people for interaction and a safe environment to enable them to grow and develop both spiritually, socially and individually.
Weekly meetings for spiritual and personal development, growth and education.
Partnering with local Community programmes.
Organising a community fun day.
Involvement with the local schools.
Regular craft meetings promoting social interaction.
Provision of the building for community activities.
Visitation of both members and others in the local community in times of need or by request.
Availability for weddings and funerals and other services of significance

`Achievements during the period include:`

Continued growth of the membership and attendance at the church and of their spiritual and personal development.
Continued development of the social and educational opportunities and interaction with the local community through and with organisations that we partner with.

-1-

FRESHGROUND

`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2020`

`FINANCIAL REVIEW`

`Financial review`

Thecharityhascontinuedthroughouttheyeartomeetandtailortheexpenditureitincurstotheincome received
throughrentforuseofthebuildingandthroughthetithes,offeringsanddonationsreceived.Thereismuchmore that
theBoardofTrusteeswouldliketodoandwecontinuetoexploretheseandtheuseofpossiblegrantsthatmay be
available to enable these plans to become a reality.

`Reserves policy`

Thecharitydoesnothaveapolicyonreservesastheexpenditureandworkofthecharityisreliantuponthe ongoing
support,tithesandofferingsofthemembersandfriendsreceivedattheweeklymeetings.TheBoardofTrustees reviews
onamonthlybasistheanticipatedincomeandexpenditureforthenexttwotothreemonthsinordertoensure the
ongoing work of the charity.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityisconstitutedasacharitableincorporatedorganisation(CIO)andwasregisteredwiththeCharity Comission
on 18 September 2015 with registration number 1163653.

`Charity constitution`

TheCIOisgovernedbyanapprovedgoverningconstitutingdocumentdrawnupbyAnthonyCollins,Charity Solicitors,
BirminghamandapprovedbytheCharityCommissionforEnglandandWalesandHMR&C.Thegoverningdocument is
based on the Manual of the Global Church of The Nazarene where UK law permits.

`Trustee appointments`

ThePastorofthechurchisex-officiochairpersonoftheBoardofCharityTrusteesandhis/herpositionisreviewed after
twoyearsandtheneveryfouryearsafterthat.TheremainingTrusteesareappointedannuallybythemembersof Fresh
Ground London Church of The Nazarene at the annual general meeting held in February each year.

`Governance and wider network`

TheBoardofTrusteesmeetsregularly,normallyonamonthlybasistoconsidertheworkandmanagementofthe church
and assess and plan the financial and other aspects of the work and direction of the charity.

Thechurch/CIOisamemberoftheChurchofTheNazareneBritishIslesSouthDistrict(aCharitableCompanyLimited by
Guarantee,CompanyNo7028764;CharityNo1133336)whichinturnisamemberofTheGlobalChurchof The
Nazarene which has its headquarters in Lenexa, USA.

`Decision making and risk management`

Theriskmanagementstrategyofthechurchisinacontinualprocessofformulationinresponsetothe changing
circumstances that could impact upon the work of the church.

TheBoardofTrustees,inconsideringthisimportanttask,takedirectionfromon-goingdiscussionswithmembers both
internallyandthroughmeetingswiththeChurchofTheNazareneBritishIslesSouthDistrictandotheradvisers, adopting
appropriate policies as required or as they become necessary to the ongoing work of the church.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number`

`Principal address`

68 Battersea Rise
Battersea
London
SW11 1EQ

-2-

`FRESHGROUND`

`REPORT OF THE TRUSTEES`

`FOR THE YEAR ENDED 30 SEPTEMBER 2020`

`Trustees`

J Nike Chairperson
M Sowerby Lynam
S J Lynam
L Nike
L Durand Mosse
J Bennett
A Quinn-Graham (resigned 31/10/19)

The Chairperson is ex officio by virtue of his office as Pastor of Fresh Ground London Church
of The Nazarene and the NYI, NMI and Children’s Ministry representatives are also ex officio
by virtue of their office within the Church.

`Holding Trustee`

Church of the Nazarene British Isles South District (A Charitable Company Limited by
Guarantee: Company No 7028764)

Website: www.freshgroundlondon.com

Bankers: Nat West Bank plc

`Independent Examiner`

Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU

Approved by order of the board of trustees on 29 July 2021 and signed on its behalf by:

J Nike - Trustee

-3-

`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FRESHGROUND`

`Independent examiner's report to the trustees of Freshground`

IreporttothecharitytrusteesonmyexaminationoftheaccountsofFreshground(theTrust)fortheyear ended
30 September 2020.

`Responsibilities and basis of report`

AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').

IreportinrespectofmyexaminationoftheTrust'saccountscarriedoutundersection145oftheActandincarrying out
myexaminationIhavefollowedallapplicableDirectionsgivenbytheCharityCommissionundersection145(5)(b)of the
Act.

`Independent examiner's statement`

Sinceyourcharity'sgrossincomeexceeded£250,000yourexaminermustbeamemberofalistedbody.Ican confirm
thatIamqualifiedtoundertaketheexaminationbecauseIamaregisteredmemberofICAEWwhichisoneofthe listed
bodies.

Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnectionwith the
examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Jonathan Askew FCA
ICAEW
Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU

29 July 2021

-4-

`FRESHGROUND`

`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2020`

2020
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and other income
2
56,329
Charitable activities
Coffee shop
44,690
Church hall and other rental income
167,170
Total
268,189
EXPENDITURE ON
Charitable activities
3
Church activities
21,981
Coffee shop
174,518
Property costs and utilities
20,657
Total
217,156
NET INCOME
51,033
RECONCILIATION OF FUNDS
Total funds brought forward
5,100
TOTAL FUNDS CARRIED FORWARD
56,133 2019
Total
funds
£
31,236
105,039
134,549
270,824
72,626
147,721
42,489
262,836
7,988
(2,888)
5,100

The notes form part of these financial statements

-5-

`FRESHGROUND`

`BALANCE SHEET 30 SEPTEMBER 2020`

`2020` `Unrestricted` `fund` `Notes` `£` `CURRENT ASSETS` `Debtors` `6` `25,859` `Cash at bank and in hand` `42,035` `67,894` `CREDITORS` `Amounts falling due within one year` `7` `(11,761)` `NET CURRENT ASSETS` `56,133` `TOTAL ASSETS LESS CURRENT LIABILITIES` `56,133` `NET ASSETS` `56,133` `FUNDS` `8` `Unrestricted funds` `56,133` `TOTAL FUNDS` `56,133`	`2019` `Total` `funds` `£` `4,613` `4,469` `9,082` `(3,982)` `5,100` `5,100` `5,100` `5,100` `5,100`

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon29July2021and were
signed on its behalf by:

J Nike - Trustee

The notes form part of these financial statements

-6-

FRESHGROUND

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2020

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Charities
Act 2011. The financial statements have been prepared under the historical cost convention.

`Income`

AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.

`Taxation`

The charity is exempt from tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.

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

`2. DONATIONS AND OTHER INCOME`

`Offerings` `Volunteer support and other income` `Covid support grants` `Grants received, included in the above, are as follows:` `Covid Job Retention Scheme`	`2020` `£` `26,753` `2,088` `27,488` `56,329` `2020` `£` `27,488`	`2019` `£` `17,329` `13,907` `-`
		`31,236`
		`2019` `£` `-`

-7-

FRESHGROUND

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020`

`3. CHARITABLE ACTIVITIES COSTS`

`Church activities` `Coffee shop` `Property costs and utilities`	`Direct` `Costs` `£` `21,981` `174,518` `20,657`
	`217,156`

`4. TRUSTEES' REMUNERATION AND BENEFITS`

RevJNikeandRevMSowerbyLynamwhoarebothtrusteesofthecharityeachreceivedasalaryinrelation to
theirroleasPastorof£22,785fortheyear.Thesepaymentsarepermittedundertheconstitutionofthe charity
and were approved by the other trustees..

No trustees received expenses in the year in relation to their role as trustees.

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended30September2020norfortheyear ended
30 September 2019.

`5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

	`Unrestricted`
	`fund`
	`£`
`INCOME AND ENDOWMENTS FROM`
`Donations and other income`	`31,236`
`Charitable activities`
`Coffee shop`	`105,039`
`Church hall and other rental income`	`134,549`
`Total`	`270,824`
`EXPENDITURE ON`
`Charitable activities`
`Church activities`	`72,626`
`Coffee shop`	`147,721`
`Property costs and utilities`	`42,489`
`Total`	`262,836`
`NET INCOME`	`7,988`
`RECONCILIATION OF FUNDS`
`Total funds brought forward`	`(2,888)`
`TOTAL FUNDS CARRIED FORWARD`	`5,100`

-8-

FRESHGROUND

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020`

`6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

Rents receivable
VAT recoverable
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS 2020
2019
£
£
11,662
2,569
14,197
2,044
25,859
4,613
2020
2019
£
£
11,761
3,982
Net
At
movement
At
1/10/19
in funds
30/9/20
£
£
£
5,100
51,033
56,133
5,100
51,033
56,133
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
268,189
(217,156)
51,033
268,189
(217,156)
51,033
Net
At
movement
At
1/10/18
in funds
30/9/19
£
£
£
(2,888)
7,988
5,100
(2,888)
7,988
5,100

-9-

FRESHGROUND

`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2020`

`8. MOVEMENT IN FUNDS - continued`

Comparative net movement in funds, included in the above are as follows:

`Unrestricted funds` `General fund` `TOTAL FUNDS`	`Incoming` `Resources` `Movement` `resources` `expended` `in funds` `£` `£` `£` `270,824` `(262,836)` `7,988` `270,824` `(262,836)` `7,988`

`9. RELATED PARTY DISCLOSURES`

There were no related party transactions for the year ended 30 September 2020.

-10-