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2024-12-31-accounts

MARKETPLACE MINISTRIES TRUSTEES REPORT 2024

STATUS

A Limited Charitable Company – Charity Registration No: 1165695 Company Registration No: 8815037

TRUSTEES & DIRECTORS

Lindy Strong, Annamarie Kemp, Kay Reynolds

OFFICE

28 Parkers Close, Totnes, TQ9 5UH

REGISTERED ADDRESS

28 Parkers Close, Totnes, TQ9 5UH

BANKERS Lloyds Bank, 31 Fore Street, Totnes, TQ9 5HH

CHARITABLE OBJECTS

The objects of the organisation are for the benefit of the public; to advance the Christian faith in accordance with the statements of belief; to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including the provision of counselling and support; and to advance education in such ways and in such parts of the UK or the world as the trustees from time to time may think fit.

MARKETPLACE MINISTRIES: ITS AIMS AND OBJECTIVES

The ministry is a gathering of ordinary people of different ages and backgrounds, whose lives have been changed through encountering Jesus Christ, the Son of God. As a result of this we are committed to love and care for each other and to bring a manifestation of the kingdom of God to the area in which they live to see the town, community, region and nation impacted. Its trustees and members are committed to those New Testament principles.

The ministry has a community arm - Forgiveness Therapy (www.forgivenesstherapy.org).

Directions relating to the charity are made by the Trustees and other voluntary staff, who are responsible for governing the life and ministry. Day to day decisions on expenditure and activities are decided by the staff and volunteers in charge of different areas of the ministry, with budgets set and monitored by the Trustees.

The powers of appointment or removal of Trustees rests with the Trustees. New Trustees are primarily selected from the members or from the leaders of other organisations sharing the same vision, since this means the Trustee body is whole heartedly involved in seeing its’ objectives worked out in practice. On being appointed, new Trustees spend time with the existing Trustees to ensure they understand their responsibilities and the legal and financial framework in which the organisation operates.

The financial resources of the ministry:

  1. Is given by the members and their private assets and equipment are regularly used in the work of the organisation.

  2. Gifts given to the ministry when sending teams out to work with other churches or organisations.

  3. Income generated by running schools

  4. Gifts by individuals who have been blessed by the work of the ministry

  5. We have a website that takes donations from members of the public who support our aims

  6. Subscription website

All staff and volunteers are unpaid. Some are full time and some are part time and the hours and value of that time cannot be quantified.

THE YEAR: ITS OBJECTIVES AND ACHIEVEMENTS

Continue to train more people in the therapies we offer and have developed During the year ended 31 December 2024 the main ways the ministry sought to achieve its’ objectives and its charitable purposes for the public benefit have been as follows: Fulfilling the objects in teaching, training and showing practical care in the community. This was achieved by our online subscription service and our certified course. Mentoring established and continued with about 10 candidates in the UK and abroad We continue to support the area food bank and group for victims of domestic abuse.

The Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in December 2008.

PLANS FOR THE NEXT YEAR

The key aims are to :

FINANCIAL REVIEW

The financial reserves of the ministry have been maintained during the year as members have continued to give very generously. The Trustees have set a policy of retaining reserves sufficient for the foreseeable needs of the organisation. Where there is specific capital expenditure foreseen amounts are set aside into designated funds so the free reserves (general reserves excluding amounts invested in assets for the organisations use) are available to meet the costs of normal running and expansion of the ministry and to ensure we can meet the current and future commitments.

GRANT MAKING POLICY

Gifts to external organisations and individuals are considered by the Trustees on the basis of need and fulfilment of the charitable objectives. There are no upper or lower limits of

support.

RISK MANAGEMENT

All major insurable risks are subject to normal charities and employers’ insurance. Contractual risks are reviewed before being entered into, to assess that they could not significantly impact upon the trusts ability to fulfil its objectives. An annual review of areas of risk is undertaken by the Trustees in conjunction with staff and volunteers responsible for the area of activity.

STATEMENT OF TRUSTEES RESPONSIBILITIES

Charity law requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Charity and of the profit and loss of the Charity for that period. In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the accounts comply with the Charities Acts. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees confirm that the accounts comply with current statutory requirements and those of the Charity’s trust deed.

Approved by the Board of Trustees on: 24 July 2025

and signed on its behalf by:

Kay Reynolds ...............................................

Marketplace Ministries Limited Annual Report and Financial Statements for the Year Ended 31 December 2024

Marketplace Ministries Limited

Contents

Reference and Administrative Details 1
Accountants' Report 2
Statement of financial activities 3
Balance Sheet 4
Notes to the financial statements 5 to 10
The following page does not form part of the statutory financial statements:
Statement of financial activities per fund 11 to 12

Marketplace Ministries Limited

Reference and Administrative Details

Charity name Marketplace Ministries Limited Company number 08815037 Charity number 1165695 Officers Lindy Strong Kay Reynolds Annamarie Olwen Kemp Registered Office 28 Parkers Close Totnes TQ9 5UH Accountant Vincent & Co Accountants 37 Shiphay Lane Torquay Devon TQ2 7DU

Page 1

Accountants' Report to the Trustees on the Unaudited Accounts of

Marketplace Ministries Limited

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the Charity's Board of Trustees, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the Charity's Board of Trustees that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity's Board of Trustees, as a body, for our work or for this report.

You have acknowledged on the balance sheet as at 31 December 2024 your duty to ensure that the charity has kept proper accounting records and to prepare financial statements that give a true and fair view under the Charities Act 2006. You consider that the charity is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

......................................... 37 Shiphay Lane Vincent & Co Accountants Torquay Devon TQ2 7DU

Date:

Page 2

Marketplace Ministries Limited

Statement of Financial Activities for the Period Ended 31 December 2024

Note
Incoming resources
Incoming resources from generated
funds
Donations and legacies
2
Income from other trading activities
3
Other income
4
Total incoming resources
Resources expended
Costs of generating funds
Expenditure on raising funds
5
Total resources expended
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
Restricted
Funds
Total
Funds
2024
£
£
£
5,720
12,782
18,502
10,241
-
10,241
3
1,381
1,385
15,964
14,163
30,127
20,699
24,681
45,380
20,699
24,681
45,380
(4,734)
(10,518)
(15,253)
30,867
35,665
66,533
26,132
25,147
51,279
Total
Funds
2023
£
28,111
34,311
1,261
63,684
89,013
89,013
(25,330)
91,863
66,533

Page 3

Marketplace Ministries Limited

Balance Sheet as at 31 December 2024

Note
Fixed Assets
Tangible assets
8
Current Assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due
within one year
10
Net current assets
Net assets
The funds of the charity:
Restricted funds
Unrestricted funds
Unrestricted income funds
Shareholders' Funds
£
£
19,505
2,145
32,333
34,478
(2,706)
51,278
51,278
25,147
26,131
51,278
2024
£
£
23,258
7,115
42,009
49,124
(5,852)
66,532
66,532
35,665
30,867
66,532
2023

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The members acknowledge their responsibility for complying with the requirements of the Act with respect On behalf of the board

…………………………………………..

Signed by: Kay Reynolds Date:

Page 4

1 Accounting policies

Marketplace Ministries Limited

Notes to Financial Statements for the Period Ended 31 December 2024

The financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (Charities SORP FRSSE) (effective 1 January 2015) and applicable accounting standards.

The financial statements have been prepared under the historical cost convention. The financial statements include all transactions, assets and liabilities for which the charity is responsible in law.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area

Further details of each fund are disclosed in note 12.

Incoming resources

Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Incoming resources from tax reclaims are included in the statement of financial activities at the same time as the gift to which they relate.

Resources expended

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the charity. Expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed assets

Individual fixed assets costing £0 or more are initially recorded at cost.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less Plant and machineryd d l l h 20% reducing balanced f l l f f ll

Page 5

Marketplace Ministries Limited

Notes to Financial Statements for the Period Ended 31 December 2024

……….continued

Operating leases

Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.

2 Donations and legacies

3

Appeals and donations
Gift Aid tax reclaimed
Ministry income
Wellness Hub
Healing Retreat income
Team House Income
Other Events income
Income from other trading activities
Unrestricted
Funds
£
Restricted
Funds
£
Total
Funds
2024
£
5,490
12,782
18,272
230
230
5,720
12,782
18,502
Unrestricted
Funds
£
Restricted
Funds
£
Total
Funds
2024
£
9,828
-
9,828
413
-
413
-
-
-
-
-
-
-
-
-
10,241
-
10,241
Total
Funds
2023
£
26,285
1,827
28,111
Total
Funds
2023
£
18,337
15,007
826
-
140
34,311

Other income

Interest Receivable
Grants
Unrestricted
Funds
£
Restricted
Funds
£
Total
Funds
2024
£
3
-
3
-
1,381
1,381
3
1,381
1,385
Total
Funds
2023
£
11
1,250
1,261

4

Page 6

Marketplace Ministries Limited

Notes to Financial Statements for the Period Ended 31 December 2024

……….continued

5 Expenditure on raising funds

Provisions
Therapist costs
Gifts and Donations
Establishment costs
Repairs and maintenance
Equipment/ Refurbishment costs
Telephone
Printing, posting and stationery
Motor and travel expenses
Cleaning
Advertising and sponsorship
Subscriptions, licences and software
Legal and professional fees
Bank and PayPal charges
Training and internship costs
Miscellaneous expenses
Asset Disposals/ recategorised
Depreciation
Website Costs
Insurance
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
120
120
2,905
2,905
2,500
22,000
24,500
2,706
2,402
5,108
-
1,840
1,840
20
66
86
343
343
295
70
365
-
-
3,027
3,027
646
646
693
4
697
-
664
664
212
212
-
4,652
4,652
196
19
215
20,699
24,681
45,380
Total Funds
2023
4,344
-
21,442
18,032
702
2,533
1,290
1,775
219
2,801
184
3,365
523
1,221
13,661
769
3,263
6,695
5,814
379
89,013

Page 7

Marketplace Ministries Limited

Notes to Financial Statements for the Period Ended 31 December 2024

……….continued

6 Depreciation of tangible fixed assets

Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Depreciation charge on furniture & equipmen
4,652
-
4,652
4,652
-
4,652
Total
Funds
2023
5,814
5,814

7 Trustees'remuneration and expenses

No trustees received any remuneration

8 Tangible fixed assets

Disposals
As at 31 December 2024
Net book value
As at 31 December 2024
As at 31 December 2023
Brought forward
Additions
As at 31 December 2024
Depreciation
Brought forwards
Charge for the year
Cost
Furniture &
Equipment
59,611
899
60,510
36,352
4,652
41,004
19,505
23,258
Total
59,611
899
-
60,510
36,352
4,652
41,004
19,505
23,258

Page 8

Marketplace Ministries Limited

Notes to Financial Statements for the Period Ended 31 December 2024

……….continued

9
Prepayments
Accruals and deferred income
Trade Creditors
11
Controlling entity
Debtors
Other debtors
Creditors: Amounts falling due within one year
Related parties
2024
£
2,145
2,145
2024
£
2,706
-
2,706
2023
£
7,455
-
7,455
2023
£
5,852
-
5,852

The charity is controlled by the trustees.

Average number of employees

Average number of employees, including directors, during the year was: 3

12

Page 9

Marketplace Ministries Limited

Notes to Financial Statements for the Period Ended 31 December 2024

……….continued

13 Analysis of funds

Missionary fund
Restricted funds
General Funds
Unrestricted funds
At 1
January
2024
£
30,867
35,665
66,532
Incoming
resources
£
15,964
14,163
30,127
Resources
expended
£
20,699
24,681
45,380
At 31
December
2024
£
26,131
25,147
51,278

£14 Net assets by fund

Tangible assets
Current assets
Creditors: Amounts falling due within one year
Net assets
Restricted
Funds
£
-
25,147
-
25,147
Unrestricted
Funds
£
19,505
9,332
(2,706)
26,131
Total
Funds 2024
£
19,505
34,479
(2,706)
51,278
Total
Funds 2023
£
23,258
49,125
(5,852)
66,532

Page 10

Marketplace Ministries Limited

Statement of financial activities by fund for the Period Ended 31 December 2024

Incoming resources
Donations and legacies
Income from other trading activities
Other income
Total incoming resources
Resources expended
Costs of generating funds
Costs of generating voluntary income
Total resources expended
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
income fund
2024
£
5,720
10,241
3
15,964
20,699
20,699
(4,735)
30,867
26,131
Unrestricted
income fund
2023
£
15,046
20,392
11
35,449
80,686
80,686
(45,237)
76,105
30,867

Page 11

Marketplace Ministries Limited

Statement of financial activities by fund for the Period Ended 31 December 2024

Incoming resources
Donations and legacies
Other income
Total incoming resources
Resources expended
Costs of generating funds
Costs of generating voluntary income
Total resources expended
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Restricted
income
fund
2024
£
12,782
1,381
14,163
24,681
24,681
(10,518)
35,665
25,147
Restricted
income fund
2023
£
26,985
1,250
28,235
-
8,328
8,328
19,907
15,758
35,665

Page 12