The Ramp
2022 Annual Report & Financial Statements Year Ending 31 December 2022 Registered Charity Number 1175513
Contents
Officers and professional advisers .......................................... ii Report of the trustees ............................................................... 1 to 10 Report of the independent examiner ....................................... 11 Statement of financial activities ............................................... 12 Balance sheet ............................................................................. 13 Notes to the financial statements ............................................ 14 to 21
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Officers and professional advisers
The board of trustees Mr Andrew Vernon Elmes Mr Michael Joseph Reeser Mrs Karen Wheaton-Towe
Registered office The Ramp International House 61 Mosely Street Manchester M2 3HZ Independent examiner Daniel McGuren, ACMA CGMA 3 Chancet Wood Rise Sheffield S8 7TT
Bankers Lloyds Bank Plc Walthamstow (309908) Chelmsford Legg St OSC 1 Legg Street Chelmsford Essex CM1 1JS
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Report of the trustees • Year ending 31 December 2022
Report of the trustees
The trustees present their report together with the financial statements of the charity for the year ended 31 December 2022. The financial statements have been prepared in accordance with the accounting policies set out on pages 13 to 14 and comply with the Charity’s Trust Deed and applicable law.
These financial statements comply with the Charities Act 2011, the Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (Charities SORP (FRS102) and the Charities Act 2011).
Objectives and activities
The objectives of THE RAMP are for the benefit of the public. It exists:
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To advance the Christian faith in accordance with the Statement of Faith in such ways as the Charity trustees may from time to time decide;
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to demonstrate the Gospel of Jesus Christ by the relief of persons who are in condition of need, hardship, or distress by the provision of funds, goods, or services of any kind including but not limited to, the provisions of counselling and support in such parts of the United Kingdom and the world as the Charity trustees may from time to time decide; and
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to advance religious or secular education in such ways and in such parts of the United Kingdom and the world as the Charity trustees may from time to time decide.
These objectives are achieved through the following activities:
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meetings, services, and events in person and online to promote the Christian faith, which are designed to be vibrant, dynamic, life-giving, and educational. These are held on a regular basis, open to all ages, and not dependent on social class or standing;
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offering support and counsel through the church leaders and in meetings to the church and community, promoting holistic healthy living for body, soul, and spirit;
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inspiration and impartation to church leaders and other church members from the values of the Bible and where possible bringing practical application to the message, including hosting Ramp conferences, worship nights, and involvement in the church's programmes.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. Details of the activities undertaken by the charity during the period are given in the following section.
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Report of the trustees • Year ending 31 December 2022
Achievements and performance
OBJECTIVE 1 • To advance the Christian faith in accordance with the Statement of Faith in such ways as the Charity trustees may from time to time decide.
The Ramp, in its fifth full year of operation, experienced sustained growth and fresh expansion. Both in-person and digital ministries continued to thrive as we, among other things, launched our second congregation in Manchester, hosted two conferences that drew international audiences, and opened our first full-time premises.
Sunday gatherings in-person and online
Sunday morning in-person attendance grew by 36 per cent over the period with an average of 260 people gathering each week by year’s end and many more considering Ramp Church their home.
Online attendance continued in strength as well, growing by 19 per cent in 2022, averaging 460 people each week. 513 new subscribers joined our YouTube channel in 2022, a 48 per cent increase from the previous year, with 48,223 views over the period, and we ended the year with 1,558 total subscribers.
Our online engagement shows that the Ramp’s advancement of the Christian faith is exceeding the bounds of our own local congregations. An average of over 30 hours of our original faith-based content is consumed every day on YouTube alone.
New university location
Since before we launched in 2017, we’ve had a passion for Manchester’s universities— with the highest concentration of students in all of Europe. In 2022, we launched our biggest investment yet into this incredible mission field: A new Ramp location.
Just under five years into the Ramp’s journey in Manchester, it was time for our second location. After months of forming a leadership team; recruiting and training fresh volunteers; promoting the launch; and praying, fasting, and worshiping, we launched at the end of September and hosted 149 people on our opening service.
Conferences and events
The Ramp hosted two conferences in 2022, drawing hundreds of attendees from across the UK and with delegates from Europe, Africa, and North America.
The first, Women’s Ramp, drew hundreds of women from around the UK to Manchester for multiple services of powerful preaching, immersive worship encounters, and transformative ministry moments. Stacie Reeser and Ramp Worship with Olivia Webb was joined by some of our American friends, including the Ramp’s founder Karen Wheaton and pastors Lauren Bentley and Lindsey Doss.
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Report of the trustees • Year ending 31 December 2022
In November, we hosted our youth and young adult conference where young people were awakened to the reality of God, found freedom in his presence, and sent out filled with fresh purpose. Speakers included Micah Wood, Stacie Reeser, and James Aladiran with worship by Ramp Worship with Olivia Webb, Lisa Fasipe, Rebecca Aladiran, and Delana Wood.
Our leaders, speakers, and worship leaders also partnered with events around the UK hosted by other churches and charities, including Prayer Storm, The Message Trust, and 24-7 Prayer.
We partnered with The Message Trust in leading worship and prayer spaces for Festival Manchester, the largest gospel outreach in Manchester for a generation, which saw over 65,000 people reached and 3,415 decisions for faith in Jesus Christ.
Spiritual growth
We saw evidence of spiritual growth among the Ramp’s congregants across the period as well. 25 people made the life-changing decision to publicly mark their faith journey through water baptism, and 60 people completed our New Here course, a four-week induction into our faith community.
Spiritual growth through following Jesus leads to increased generosity, and we saw the number of givers grow by more than 100-fold compared to the previous year. 454 givers expressed their faith through giving, partnering with the Ramp’s ongoing and future work.
Gospel partnerships
In the period, the Ramp partnered financially with organisations focused on advancing the Christian faith both locally and abroad. We supported local churches reaching underserved communities in Greater Manchester, and on national and international levels, we partnered with the gospel works of Prayer Storm, The Message Trust, Our God Given Mission, Festival Manchester, and others.
These organisations collectively are reaching hundreds of thousands of people a year with the life-changing message of Jesus, some who are living in the world’s hardest-toreach places.
OBJECTIVE 2 • To demonstrate the Gospel of Jesus Christ by the relief of
persons who are in condition of need, hardship, or distress by the provision of funds, goods, or services of any kind including but not limited to, the provisions of counselling and support in such parts of the United Kingdom and the world as the Charity trustees may from time to time decide.
Like the two years before it, 2022 saw extraordinary levels of mental-, emotional-, and physical-health challenges combined with cultural unrest as the global economy reels from the devastating results of the COVID-19 pandemic.
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Report of the trustees • Year ending 31 December 2022
In this climate, the Ramp’s care ministries focused on meeting these needs for its congregation and many outside the church, and we partnered with charitable organisations to do the same locally and abroad.
Outreach teams
We recruited and mobilised volunteers from Ramp Church who worked across Manchester city centre every week throughout the year. They offered refreshments, personal care packages, prayer and encouragement, and signposting for rough sleepers, sex workers, and immigrants.
We saw needs met in our Sunday services and midweek activities as we prayed corporately for mental, emotional, and spiritual needs; financial health; and relational wholeness. We regularly received reports from people within our congregations of prayer requests that were resolved practically and miraculously.
Justice and mercy partnerships
Locally, our partnerships with Barnabus, Manchester City Mission, and Stretford Foodbank provided hundreds of meals and critical care for the vulnerable and homeless, and our partnership with The Message Trust helped us reach and support young people in underserved communities across Greater Manchester.
Internationally, our longstanding partnership with Stella’s Voice continued, as they meet physical, emotional, and spiritual needs among some of Europe’s most vulnerable children and young people in Moldova and Ukraine.
We also formed a new partnership with Philippine Outreach Centre Ministries, who, for over 40 years, have brought relief through their children’s homes, free private school, weekly prisons work, and local churches.
OBJECTIVE 3 • To advance religious or secular education in such ways and in such parts of the United Kingdom and the world as the Charity trustees may from time to time decide.
The Ramp continued teaching and training individuals at all stages of life. Our Sunday services and small groups educated and carried practical application, including teaching children and young people on topics of faith, character, personal growth, and more.
Our new member's course, called New Here, taught individuals the values, vision, and culture of the Ramp and included leadership training alongside personal assessments to discover spiritual gifts and personality types. New Here feeds directly into additional practical training opportunities in music, creative arts, live and digital production, customer service, and more.
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Report of the trustees • Year ending 31 December 2022
We expanded our training in media production, including videography, audio mixing, and graphic design. We connected aspiring media creatives with experienced and professional videographers, engineers, and designers.
Our youth mentorship programme created one-to-one training and support relationships between youth and young adults. As mentors, young adults received training from church leadership in sound Christian discipleship practises, which they employed with their youth mentees. Mentees received relevant and inspiring faith education and relational encouragement and support.
Our small groups ministry continued to recruit and train new leaders to host and lead effective and engaging small groups ministries. Group leaders’ training focused on developing strong relational and communication skills alongside teaching effective pastoral care and Bible lessons.
New facilities
The Ramp secured its first permanent premises in Greater Manchester. The multipurpose facility is a workspace for our staff and volunteers as well as meeting rooms for prayer, training, filming, pastoral care, and small groups. The facilities were renovated to our specifications and purpose-fit to our needs, present and future. We’re anticipating increased efficiency, productivity, and alignment for our staff and teams as we finish the move into this central work and ministry space.
Staff and volunteers
To facilitate the exponential growth over the period, the Ramp hired four new employees.
Two ordained ministers from the Ramp USA were brought onto our executive leadership team. Mr Micah Wood and Mrs Delana Wood joined as international advancement pastor and artist in residence/worship consultant, respectively, and they started full-time employment in September. Their service to the Ramp in leadership, teaching, and visionary capacities make them key in fulfilling current demands and expanding our capacity for future growth.
To fill the role of operations pastor, Ms Laura Pickard, also an ordained minister, joined the operations team in a part-time capacity in the Spring. Her employment ensures the charity’s needs are met in the areas of human resources, health and safety, finance, volunteer management, and facilities. Ms Pickard brings her extensive experience with the Ramp USA to both the pastoral lead team and the management team.
Ms Cameron Addair joined the team as a youth pastor. After years of volunteering in the same capacity, Ms Addair’s ministry has been vital, alongside our other youth leaders, in guiding young people into growing relationships with Jesus Christ. She not only brings years of experience ministering at Ramp Church Manchester, but as a graduate of the Ramp School of Ministry, her training and passion are welcome additions to the Ramp’s youth ministry.
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Report of the trustees • Year ending 31 December 2022
The Ramp had a total of 85 active volunteers in the period seizing hundreds of serving opportunities. Volunteers served across all the charity’s activities, with most engaged in our gatherings, conferences/events, and outreaches.
Public benefit
Throughout the period ending 31 December 2022, the trustees have paid due regard to the Charity Commission's guidance on Public Benefit and in particular, the guidance provided to charities for the advancement of religion. The trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.
Structure, governance, and management
Governing document
The Ramp’s governing document is a constitution. The charity was registered on 2 November 2017 as a Charitable Incorporated Organisation, whose only voting members are its trustees.
Appointment of trustees
Trustee selection method is by appointment by the current trustees, of any person meeting the requirements set down in the constitution. Trustees are selected on basis of their experience, expertise, and specific skills which are reasonably expected to further the mission and vision of the charity.
Organisation
As set out in the charity constitution, the board of trustees meets at least three times per annum to oversee the vision, strategies, and management of the charity. This meeting may be held in person, teleconference, or online videoconference. Day-to-day management of the trust’s operations is delegated to trustee and lead pastor Mr Michael Joseph Reeser. The trust also relies on staff and volunteers to help ensure quality activities are delivered.
Financial review
The trustees have prepared the accounting policies for the Ramp in accordance with the requirements of the SORP and of best accounting practice.
Review of the period
During the year, the baseline income increased to £453,709 (2021: £218,104).
The costs went up to £433,035 (2021: £243,784) but were contained due to strong financial management and good cost control.
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Report of the trustees • Year ending 31 December 2022
Income and expenditure
The Ramp relies on voluntary income as its principal source of funding. Total donation and legacies amounted to £428,790 (2021: £202,095).
Income from trading activities were £5,356 (2021: £5,943).
The costs of raising funds amounted to £0 (2021: £0), and the costs of fund generating activities were £7,427 (2021: £6,199).
‘Income from Charitable activities’ in the accounts shown as £19,445 (2021: £10,057) includes £0 (2021: £0) speaking fees.
Governance
The £940 ‘governance’ costs include the costs associated with independent examination of the accounts.
Surplus
Total of incoming resources exceeded resources expended in the period by £20,674 (2021: (£25,680)).
Balance Sheet
The Balance Sheet as at 31 December 2022 was strong, ensuring that the charity has the assets required to deliver its commitments to the community.
Included in ‘Tangible fixed assets’ are various items of stage equipment valued at £34,064 (2021: £45,753).
Reserves policy
To ensure the financial viability of the church and its ability to meet its ongoing commitments, the charity will endeavour to maintain, on average, sufficient reserves to cover all contractual obligations for one month and, if possible, between three and six months.
Action by the trustees will be required should the value of the fund exceed two times the annual expenditure or fall below three month's expenditure.
At the end of the period, the charity held roughly four month’s expenditures in cash reserves.
Principal risks and uncertainties
The financial and operational effect of the COVID-19 pandemic on the Ramp has been considered by trustees. Although the impact of the lockdown has been significant, it is believed that all major sources of income will remain stable.
Contingency plans are being developed for the delivery of future objectives, events, etc. in the context of a further lockdown in 2023. Due to the experiences of the last two years, the charity is effectively positioned to respond to full or partial lockdowns should
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Report of the trustees • Year ending 31 December 2022
they arise. We have increased our capabilities to transition to and employ technology to deliver our programmes digitally to great effect.
Risk policy
The trustees conduct an on-going review of major risks as part of its regular monitoring and reporting. Internal risks are minimised by the implementation of procedures regarding good practice child protection policies, fire safety and health, and safety inspections where the charity’s activities operate. Financial risks are minimised by the implementation of procedures for the authorisation of all transactions on a regular basis.
Investment powers and policies
The trustees have the power to invest surplus funds of the charity in investments, securities, and property as they think fit. The current policy of the trustees is to invest funds not immediately required by the charity into a range of Treasury Saving accounts which bear competitive rates of interest.
The trustees consider the social, environmental, and ethical impact of the investment, before placing any new funds with a third party. This policy is reviewed periodically by the trustees.
Remuneration policy
The remuneration policy seeks to balance our Christian values and the need to attract and retain staff with appropriate qualifications and skills.
Our minimum wage is based on the Living Wage as set by the Living Wage Foundation, which is higher than the National Living wage as regulated by HMRC. Pay scales are benchmarked against similar jobs in the Northwest and a London weighting is applied where appropriate. We review the retail price and consumer price indices for inflation on an annual basis, before deciding upon any annual increments.
Sharing our resources
Our commitment to helping others around the world who share our heart for the poor and unreached is expressed through our tithe fund. We tithe a proportion of our unrestricted charitable income and give it to other organisations and charities who share similar objectives to the Ramp.
Our total giving during the year amounted to £28,245 (2021: £33,614). These gifts were given freely without any third-party benefit being received from any organisations and charities.
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Report of the trustees • Year ending 31 December 2022
Plans for future periods
Looking ahead. Alongside sustaining growth in our current ministries, programmes, and activities, we’re expanding into these three areas:
1. Youth, student, and young adult conference
In March, we’ll host Ramp Conference, a two-day youth, student, and young adult event that will draw hundreds from around the UK and beyond to Manchester for world-class preaching, immersive worship environments, and transformative ministry experiences. Youth and students will be awakened to the reality of God, find freedom in his presence, and commissioned for lives of radical discipleship.
Speakers include our very own Stacie Reeser, Micah Wood, and James Aladiran joined by Karen Wheaton with ministry moments hosted by Josh Green, Matt Wilson, and Joe Reeser. Ramp Worship will be led by Delana Wood, Emma Back, Olivia Webb, and Lisa Fasipe with worship also by Matt Gilman and a prayer service with music by Jonathan Ogden. This will be our largest event ever!
2. Partner events at home and abroad
The Ramp has a vision that’s bigger than our own congregations, outreaches, and activities, and in 2023, Ramp Worship and our speakers will be joining more national and international events than ever before.
Our leaders, speakers, and worship teams will be ministering at churches, conferences, and festivals and on broadcasts and recordings across the UK and in America, Portugal, Germany, and Israel.
3. Expanding venue space
Ramp Church’s congregations are quickly outgrowing our current venue spaces. By Autumn of 2023, we’ll need to find new solutions for facilitating our projected growth. This means that we’ll be considering every option from purchasing, to leasing, to finding new hired facilities.
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Report of the trustees • Year ending 31 December 2022
The trustee’s responsibilities
Charity Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and its financial activities for that year together with its assets and liabilities at the end of the year, adequately distinguishing any material, special trust, or other restricted fund of the charity.
In preparing those financial statements, the directors are required to:
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a. Select suitable accounting policies, and then apply them consistently.
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b. Make judgements and estimates that are reasonable and prudent.
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c. State whether the polices adopted are in accordance with the appropriate SORP on accounting by Charities and the Accounting Regulations and with applicable accounting standards subject to any material departures disclosed and explained in the financial statements; and
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d. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Statements of Recommended Practice and the regulations made under section of the Charities Act 2011.They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deletion of fraud and irregularities.
The trustees are responsible for the maintenance and integrity of the financial information included in the charity’s website. Legislation in the UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The trustees have the power to invest in such assets as they see fit.
Related parties
A summary of transactions with related parties is set out in note 15 of the financial statements.
The trustees declare that they have approved the trustees' report above.
Signed on behalf of the charity's trustees.
Signature: ________ Michael Joseph Reeser, Trustee
Date: 12th October 2023
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Independent examiner’s report to the trustees of the Ramp Year ending 31 December 2022
I report on the accounts of the Trust for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet and related notes, as set out on pages 11 to 23.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charites Act 2011 (“the Act”). The charity’s trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act; and
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follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently, no opinion is given as to whether the accounts present a true and fair view, and the report is limited to those matters set out in the next statement.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the 2011 Act
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have not been met; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Daniel McGuren, ACMA CGMA Signature: ________ 3 Chancet Wood Rise Sheffield Date: 13th October 2023 S8 7TT
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Statement of financial activities • Year ending 31 December 2022
| Note INCOMING RESOURCES Incoming resources from generating funds: Donations and legacies 2a Grant Funding 2b Other income from Charitable activities 2c Other Trading income 2d Investment Income 2e TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable Activities 3 Governance Costs 3 TOTAL RESOURCES EXPENDED NET(OUTGOING)/INCOMING RESOURCES BEFORE TRANSFERS TRANSFERS Gross Transfer between Funds |
Unrestricted Funds £ 365,230 0 19,445 5,356 119 |
Restricted Funds £ 63,560 0 0 0 0 63,560 25,597 0 25,597 37,963 |
Total Total 2022 2021 £ £ 428,790 202,095 0 0 19,445 10,057 5,356 5,943 119 9 453,709 218,104 432,095 242,944 940 840 433,035 243,784 20,674 (25,680) 0 0 |
|---|---|---|---|
| 390,149 | |||
| 406,498 940 |
|||
| 407,438 | |||
| (17,289) | |||
| NET MOVEMENT IN FUNDS Total Funds Brought Forward Unrestricted Restricted |
(17,289) 111,145 15,922 |
37,963 0 |
20,674 (25,680) 111,145 107,370 15,922 45,378 |
| TOTAL FUNDS CARRIED FORWARD Note INCOMING RESOURCES TOTAL RESOURCES EXPENDED OPERATING SURPLUS OTHER INCOME Investment Income 2e SURPLUS FOR THE FINANCIAL YEAR |
109,778 Unrestricted Funds £ 390,030 (407,438) (17,408) 119 (17,289) |
37,963 Restricted Funds £ 63,560 (25,597) 37,963 0 37,963 |
147,742 127,068 Total Total 2022 2021 £ £ 453,590 218,095 (433,035) (243,784) 20,555 (25,689) 119 9 20,674 (25,680) |
The charity has no recognised gains or losses other than the results for the year as set out above.
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Balance sheet • Year ending 31 December 2022
| THE RAMP | THE RAMP | ||
|---|---|---|---|
| 2022 | 2021 | ||
| Note | £ | £ | |
| FIXED ASSETS | |||
| Tangible fixed assets | 8a | 34,064 | 45,793 |
| 34,064 | 45,793 | ||
| CURRENT ASSETS | |||
| Stocks | 9 | 0 | 0 |
| Debtors | 10 | 16,043 | 16,740 |
| Cash at bank and in hand | 11 | 121,699 | 73,595 |
| 137,742 | 90,335 | ||
| CREDITORS: Amounts falling due | |||
| within one year | 12 | 24,064 | 9,060 |
| NET CURRENT ASSETS | 113,678 | 81,275 | |
| TOTAL ASSETS LESS CURRENT | LIABILITIE | 147,742 | 127,068 |
| NET ASSETS | 147,742 | 127,068 | |
| FUNDS OF THE CHARITY | |||
| Restricted Income Funds | 13a | 53,886 | 15,922 |
| Unrestricted Income Funds | 13 | 93,858 | 111,146 |
| 147,742 | 127,068 |
These financial statements were approved by the trustees on 12th October 2023 and signed on their behalf by:
________ Michael Joseph Reeser, Trustee
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Notes to the financial statements • Year ending 31 December 2022
Accounting Policies
Statement of compliance
The financial statements have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and the Republic of Ireland”, the 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)) and the Charities Act 2011. The Charity constitutes a public benefit entity as defined by FRS102.
The trustees consider that, given the level of reserves, there are no material uncertainties about the trust’s ability to continue as a going concern.
Incoming resources
Donations and gifts
Donations and gifts are generally only recognised when received by or on behalf of the charity. In exceptional cases where an amount is significant, gifts are recognised as income when the charity is notified of a commitment to make a donation, and the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.
Income tax
Income tax recoverable on Gift Aid donations is recognised on a receivable basis.
Grants
Grants to the charity are accounted for as soon as charity is notified of its legal entitlement and the amount due.
Income from charitable activities
All income from events and activities is recognised when due.
Income from fund generating activities
Income raised by special fundraising events and trading activities are accounted for in the period in which the charity is entitled to receipt.
Resources expended
Resources expended are included in the Statement of Financial Activities on an accruals basis.
Direct charitable expenditure
Directly attributable expenditure has been allocated to the appropriate fund. Where
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Notes to the financial statements • Year ending 31 December 2022
costs have been shared the expenditure has been allocated to funds on the basis of their estimated consumption of expenses.
Governance
These costs include the costs of governance arrangements which relate to the general running of the charity as opposed to the direct management functions inherent in generating funds and in charitable activities. This includes such items as external audit, legal advice for trustees, and costs associated with constitutional and statutory requirements, including trustee’s meetings.
Volunteers and donated services and facilities
The value of services provided by volunteers is not incorporated into these financial statements.
Fixed assets
Tangible fixed assets for use by the charity are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost, or if gifted, at the value to the charity on receipt.
Depreciation is calculated on the costs or valuation of the assets at the rate of 25% (2019: 25%) using the straight line method.
Current assets
Amounts owing to the charity at 31 December 2022 in respect of income are shown as debtors less provision for amounts that may prove uncollectable.
Funds
Funds held by the charity are either:
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Unrestricted general funds. These are funds that can be used in accordance with the charitable objects at the discretion of the trustees.
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Restricted funds. These are funds that can only be used for particular restricted purposes within the objects of the charity. 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.
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Notes to the financial statements • Year ending 31 December 2022
| 2a Donations and legacies Donations 2b Grant Funding Other Grants 2c Other Income from charitable Activities Event Income Mission Trips Speaking fees |
Unrestricted Funds £ 365,230 365,230 0 0 4,667 9,812 0 |
Restricted Funds £ 63,560 63,560 0 0 0 0 |
Total Total 2022 2021 £ £ 428,790 202,095 428,790 202,095 0 0 0 0 4,667 594 9,812 0 0 0 |
|---|---|---|---|
| Other Income | 4,966 | 0 | 4,966 9,463 |
| 2d Other Trading Income Trading Sales 2e Investment Income Bank Interest Received TOTAL INCOMING RESOURCES |
19,445 5,356 5,356 119 119 390,149 |
0 0 0 0 0 63,560 |
19,445 10,057 5,356 5,943 5,356 5,943 119 9 119 9 453,709 218,104 |
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Notes to the financial statements • Year ending 31 December 2022
3. COSTS OF CHARITABLE ACTIVITIES BY FUND TYPE
| Unrestricted Restricted Total Total Funds Funds 2,022 2021 £ £ £ £ 407,438 25,597 433,035 243,784 Costs of Direct Charitable Activities 407,438 25,597 433,035 243,784 4. COSTS OF CHARITABLE ACTIVITIES BY ACTIVITIES TYPE Activities Undertaken Total Total Directly 2,022 2021 £ £ £ Costs of Generating Voluntary income 0 0 0 Costs of Fund Generating Activities 7,427 7,427 6,199 Costs of Charitable Activities 424,667 424,667 236,745 Other Governance costs 940 940 840 433,035 433,035 243,784 |
Unrestricted Restricted Total Total Funds Funds 2,022 2021 £ £ £ £ 407,438 25,597 433,035 243,784 Costs of Direct Charitable Activities 407,438 25,597 433,035 243,784 4. COSTS OF CHARITABLE ACTIVITIES BY ACTIVITIES TYPE Activities Undertaken Total Total Directly 2,022 2021 £ £ £ Costs of Generating Voluntary income 0 0 0 Costs of Fund Generating Activities 7,427 7,427 6,199 Costs of Charitable Activities 424,667 424,667 236,745 Other Governance costs 940 940 840 433,035 433,035 243,784 |
|---|---|
| 5. GOVERNANCE COSTS Unrestricted Total Total Funds 2,022 2021 £ £ £ Independent examiner's fee 940 940 840 940 940 840 6. NET OUTGOING RESOURCES FOR THE YEAR Total Total This is stated after charging 2,022 2021 £ £ Independent examiner's fee 940 840 Depreciation of owned assets 16,276 22,928 |
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Notes to the financial statements • Year ending 31 December 2022
7. INFORMATION REGARDING TRUSTEES AND EMPLOYEE
| Employee costs during the year: Wages and salaries Social security costs Pension costs Average number of staff employed: Raising funds and Charitable Activities |
Total Total 2,022 2021 £ £ 138,537 92,147 7,118 7,535 1,778 1,367 147,432 101,049 No. No. 6 4 6 4 |
|---|---|
No. of employees receiving remuneration of more than £60,000 during the year £nil (2021: £nil).
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £70,808 (2021: £54,596).
One trustee, Mr Michael Joseph Reeser, was paid from employment with the charity during the year £41,240 (2021: £26,177).
No charity trustee received payment for professional or other services supplied to the charity, £nil (2021: £nil).
Trustees’ expenses represent the payment or reimbursement of travel and subsistence costs totalling £nil (2021: £310) relating to attendance at meetings of the trustees.
| 8a. Tangible Fixed Assets | 2022 £ |
2022 £ |
Total £ |
|---|---|---|---|
| Computer and Office Equipment |
Equipment | Vehicle Total |
|
| Cost at 1 January 2022 Additions at 31 December 2022 Depreciation at 1 January 2022 Charge for year at 31 December 2022 Net Book Value at 31 December 2022 at 31 December 2021 |
6,038 6,038 2,045 1,509 3,555 2,483 3,992 |
101,541 4,547 106,088 71,939 11,692 83,631 22,457 29,602 |
12,300 119,879 4,547 12,300 124,426 101 74,086 3,075 16,276 3,176 90,362 9,124 34,064 12,199 45,793 |
18
Notes to the financial statements • Year ending 31 December 2022
| 9. Stocks | |
|---|---|
| Stocks of finished goods and goods for resale 10. Debtors Prepayments Accrued income Other Debtors 11. Cash at Bank & In Hand Current Account Savings Account PAYPAL Giving Account 12. Creditors : Amounts falling due within one year Trade creditors Other creditors including taxation and social security Accruals and deferred income |
2,022 2,021 £ £ 0 0 0 0 2,022 2,021 £ £ 10,638 4,297 4,013 12,383 1,391 60 16,043 16,740 2,022 2,021 £ £ 6,693 1,862 109,365 70,903 879 747 4,762 83 121,699 73,595 2,022 2,021 £ £ 19,970 4,903 3,394 2,613 700 1,544 24,064 9,060 |
19
Notes to the financial statements • Year ending 31 December 2022
13.RECONCILIATION OF MOVEMENTS IN FUNDS
| Balance at 01-Jan-21 £ |
Balance at 01-Jan-21 £ |
Incoming £ Movement |
Incoming £ Movement |
Outgoing £ in Resources |
Transfers Between Balance at Funds 31-Dec-21 £ £ |
|
|---|---|---|---|---|---|---|
| 13a. Restricted Funds 13b. Unrestricted Funds |
45,377 | 0 | (29,455) | 0 15,922 |
||
| General Fund - Free Reserves | 60,890 |
218,104 | (213,641) | 0 65,353 |
||
| Designated - Fixed Assets | 46,480 152,747 Balance at 01-Jan-22 £ |
218,104 Incoming £ Movement |
(688) (243,784) Outgoing £ in Resources |
45,793 0 127,068 Transfers Between Balance at Funds 31-Dec-22 £ £ |
||
| 13a. Restricted Funds 13b. Unrestricted Funds General Fund - Free Reserves Designated - Fixed Assets |
15,922 65,353 45,793 127,068 |
63,560 390,149 453,709 |
(25,597) (395,707) (11,731) (433,035) |
0 53,886 0 59,796 34,062 0 147,742 |
The General funds include designated funds of Fixed Assets valued at £34,062 and Free reserves of £59,796.
The £53,886 held in restricted funds is the monies remaining from the Stewardship Grant that was given towards equipment and social media consultancy and from the Ramp US towards the salary costs.
20
Notes to the financial statements • Year ending 31 December 2022
15. Related party transactions
During the period the related party transactions were as stated below:
The Ramp gave donations of £730 to The Ramp US (2021: £1,729).
£107,271 was received from The Ramp US in donations (2021: £0), £63,560 was restricted to staff costs. Mrs Karen Wheaton-Towe is also a Trustee of this charity.
Mr Andrew Elmes, Trustee of the Ramp, and officer of Great Big Life Ltd, received in total £950 (2021: £1,434) for speaker’s fees.
Total donations made by the trustees during the period were £8,285 (2021: £8,883).
16. Contingencies
The trustees have confirmed that there were no contingencies liabilities which should be disclosed on 31 December 2022.
17. Going concern
The trustees consider that there are no material uncertainties about the trust’s ability to continue as a going concern.
18. Pension
The charity operates an ‘automatic enrolment’ workplace pension scheme on behalf of its employees, as required by the Pensions Act 2008. All contributions due have been fully paid.
19. Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
21