``` 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`** ``` 1163653 ``` ## **`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- ```