2022-03-31-accounts - Pioneer Mission

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REGISTERED CHARITY NUMBER: 1191719

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD 8 OCTOBER 2020 TO 31 MARCH 2022

FOR

PIONEER MISSION

Stewardship Services 1 Lamb's Passage London EC1Y 8AB

PIONEER MISSION

CONTENTS OF THE FINANCIAL STATEMENTS for the period 8 October 2020 to 31 March 2022

	Page
Reference and Administrative Details	1
Report of the Trustees	2 to 5
Independent Examiner's Report	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the Financial Statements	9 to 12
Detailed Statement of Financial Activities	13

PIONEER MISSION

REFERENCE AND ADMINISTRATIVE DETAILS for the period 8 October 2020 to 31 March 2022

TRUSTEES Mr J Warin (appointed 22.10.21) Mr J Beardon (appointed 8.10.20) Mr M Nightingale (appointed 8.10.20) Dr R M Glover OBE (appointed 8.10.20) Mr J J Taylor (appointed 8.10.20) Mr A Bradley (appointed 8.10.20) (resigned 22.10.22) PRINCIPAL ADDRESS The Hope Centre 10 St Margarets Street Ipswich IP4 2AT REGISTERED CHARITY 1191719 NUMBER INDEPENDENT EXAMINER Stewardship Services 1 Lamb's Passage London EC1Y 8AB ACCOUNTANT Marsh Solutions Limited 82 Berechurch Hall Road Colchester Essex CO2 8RF

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PIONEER MISSION

REPORT OF THE TRUSTEES for the period 8 October 2020 to 31 March 2022

The trustees present their report with the financial statements of the charity for the period 8 October 2020 to 31 March 2022. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

As detailed in its governing documentation the charity has the following charitable objects:

To advance the Christian Faith for the benefit of the public in the United Kingdom and in such other parts of the World as the trustees may from time to time think fit, in particular but not exclusively through:

Raising awareness of the Christian faith and the need for new churches through meetings, conferences, print and online publications;

Providing training, resources, coaching and ongoing support for those involved in planting new churches;

Supporting the establishment of new Christian church plants.

Significant activities

This has very much been an 'establishing' period for Pioneer Mission where the main focus has been to lay good foundations both in terms of governance and ministry so that the charity can take steps towards its overriding vision to see 20 churches established in each of the 50 European nations by 2050 .

Examples of governance foundations put in place include:

Key policies have been formed and adopted.
Financial systems and mechanisms have been established so that funds can be raised, accounted for and distributed effectively.
A framework and strategy for operation has been developed that takes the overall vision and outlines a model and approach to deliver it.

While a significant level of investment has gone into getting these governance foundations in place, the charity has been able to press on and take a number of steps 'on the ground' in Europe to disciple leaders, support existing churches and plant new churches.

Much of this activity has been carried out in partnership with other UK and Overseas charities, key partnerships include: Relational Mission, Revelation Church (London), Lighthouse Community and Newfrontiers, to name just a few.

The period up to 31 March 2022 has seen significant activity especially considering the backdrop of a global pandemic that has presented some very real challenges (alongside some opportunities too).

In this season, Maurice and Rachel Nightingale have very much spearheaded our work into Europe, enabling much of this activity to take place.

Examples of what has been achieved with reference to our charitable objectives are as follows:

Awareness Raising

Prayer Initiatives both for specific plants (e.g. Malaga) and for specific languages (e.g. French Speaking Mission) have been held to both raise awareness, but also to lay important prayer foundations for our pioneering activity.
Plant Europe and Pioneer Europe Conferences were held online in 2021 to inspire people to church plant into Europe and to encourage those already doing so. Over 100+ people attended each event.
We partnered with the European Leaders Forum (ELF) and Relational Mission to deliver 2 networks on Church Planting and Leadership, with the aim of establishing connections with Christians across Europe to break through into new nations.
We have started the process of developing language specific media teams to help translate key resources and messages into local languages. This is critical as overcoming language barriers and restrictions is a key factor for the success of the mission.

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PIONEER MISSION

REPORT OF THE TRUSTEES for the period 8 October 2020 to 31 March 2022

OBJECTIVES AND ACTIVITIES

Training, Resourcing and Coaching

'Called to Go' programme of training (online and in person) has been established to engage those at the beginning of their pioneering journey. In the first year 9 couples have attended 6 of which have plans to relocate over the next couple of years.
Eldership Training has been delivered to churches in Germany and the Netherlands to establish strong eldership teams and enable the churches to become self-governing.
Many one to one coaching sessions have been delivered with existing and future leaders to help disciple and inspire them in their ministry. This was particularly important during the height of the Covid pandemic where isolation was a key challenge

Supporting Church Plants

Dedicated time was spent by Maurice and Rachel Nightingale 'on the ground' in the Netherlands, Germany and Sweden to;
assess and help establish some momentum following the COVID season
strengthen local churches and key leaders.
to work with local leaders to strategise and plan for new church plants.
As part of our goal to establish local-language translocal teams to serve churches in each European nation, we also established language-specific task teams for the Dutch, German and French speaking worlds, with the aim to identify and develop local-language leaders and pioneers.
Support has been given to establish new Church plants in Friedlingen (Germany) and in Zeeland (Netherlands). Alongside this foundations have been laid for a further church plant into the Netherlands, with a plant into Nijmegen set to commence in the autumn of 2022.

Public benefit

In planning and undertaking activity above the Trustees have had due regard to the guidance on public benefit issued by the Charity Commission.

Grantmaking

Pioneer Mission works with churches worldwide and where these contacts are able to fulfil the objectives of the charity more ably, or maintain closer working links with activities or projects, grants are sometimes provided. These are made in line with the charity's grant framework and financial policy.

FINANCIAL REVIEW

Financial position

Pioneer Mission is financially dependent upon the donations made by supporting churches, individuals, grants from charitable trusts and income generated via events.

Pioneer Mission Trustees and team would like to thank all the churches, individuals and organisations that have supported the charity throughout the year.

During the year Pioneer Mission had income of £145,825, £52,236 of which was for restricted purposes. Expended resources for the period were £45,063 in total of which £nil was restricted.

At the end of March 2022 Pioneer Mission had a surplus of £100,762 with £52,236 restricted.

Investment policy and objectives

Pioneer Mission has no investment policy as it currently does not intend to make any investments. This approach is reviewed yearly.

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PIONEER MISSION

REPORT OF THE TRUSTEES for the period 8 October 2020 to 31 March 2022

FINANCIAL REVIEW

Reserves policy

On an ongoing basis the Trustees consider the level of reserves they wish to retain, appropriate to the Charity's needs and circumstances. This is based on the charity's size and level of commitments held. The Trustees endeavour not to set aside funds unnecessarily.

The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. In doing this the Trustees aim to make sure that the current budget forecast and reserves levels allow the charity to continue in operation for a rolling 12 month period. This is reviewed at a minimum at two points within the financial year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a constitution, and is a Charitable Incorporated Organisation (CIO).

Management structure

Five trustees have run Pioneer Mission since its inception, each with differing backgrounds and expertise that can contribute to the delivery of the charity's objectives. There was one trustee resignation and one appointment over this initial period.

The policy and key operating decisions (i.e. budget setting, risk management) of the charity rest with the trustees who meet regularly to monitor the activities of the charity. Day to day operation has been delegated to the Operations Team.

During this initial establishment phase, Pioneer Mission has not directly employed staff, but has delivered its activities through retained consultants and volunteers.

Risk Management

The Trustees have and continue to review the major strategic, business and operational risks, which a small charity with few employees is likely to be exposed to. A framework has been established and procedures are in place to identify, monitor and review these risks on a regular basis.

All major insurable risks have been covered by the charity's insurance coverage. Contracts and associated risks are reviewed before being finalised to ensure they do not significantly impact (negatively) upon the charity's ability to fulfil its objectives.

The Charity has all required policies in place (as per Charity Commission guidelines) and no significant material issues arose during the year in relation to these policies.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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 of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent;
state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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PIONEER MISSION

REPORT OF THE TRUSTEES

for the period 8 October 2020 to 31 March 2022

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

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 Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 26th January 2023

James Taylor

........................................................................ Mr J J Taylor - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PIONEER MISSION

Independent examiner's report to the trustees of Pioneer Mission

I report to the charity trustees on my examination of the accounts of Pioneer Mission (the Charity) for the period 8 October 2020 to 31 March 2022 on pages 7 to 12 following, which have been prepared on the basis of the accounting policies set out on pages 9 to 10.

Responsibilities and basis of report

As the charity trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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.

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.

Sarah Crispin

Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship Services 1 Lamb's Passage London EC1Y 8AB

Date: ............................................. 30 January 2023

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PIONEER MISSION

STATEMENT OF FINANCIAL ACTIVITIES for the period 8 October 2020 to 31 March 2022

Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 93,589 Charitable activities Advancement of Christian Faith - Total 93,589 EXPENDITURE ON Charitable activities Advancement of Christian Faith 45,063 _ NET INCOME 48,526 TOTAL FUNDS CARRIED FORWARD 48,526	Restricted funds £ 51,409 827 52,236 - _ 52,236 52,236	Total funds £ 144,998 827 145,825 45,063 _ 100,762 100,762

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

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PIONEER MISSION

BALANCE SHEET

31 March 2022

Unrestricted fund Notes £ CURRENT ASSETS Debtors 4 10,314 Cash at bank 43,464 53,778 CREDITORS Amounts falling due within one year 5 (5,252) NET CURRENT ASSETS 48,526 TOTAL ASSETS LESS CURRENT LIABILITIES 48,526 NET ASSETS 48,526 FUNDS 6 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ 632 51,604 52,236 - 52,236 52,236 52,236	Total funds £ 10,946 95,068 106,014 (5,252) 100,762 100,762 100,762 48,526 52,236 100,762

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 26th January 2023

James Taylor

.............................................

Mr J J Taylor - Trustee

............................................. Jeffrey W arin Mr J Warin - Trustee

The notes form part of these financial statements

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PIONEER MISSION

NOTES TO THE FINANCIAL STATEMENTS for the period 8 October 2020 to 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Therefore the financial statements are prepared on a going concern basis.

The financial statements are presented in sterling (£).

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows;
the requirement of paragraph 3.17(d);
the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirement of paragraph 33.7;
the requirement of paragraph 24(b) of IFRS 6.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from support for pioneering situations, reimbursement of expenditure incurred and amounts received toward future pioneering costs.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

continued...

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PIONEER MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued for the period 8 October 2020 to 31 March 2022

1. ACCOUNTING POLICIES - continued

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

Fund accounting

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

Restricted funds 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.

Donated goods

Donated services and facilities donated for the charity's own use are recognised as income when receivable at their value to the charity.

During the year donated goods & services were received with thanks from:

Marsh Solutions Limited for the production of Annual Financial Statements to the value of £1,000.

2. INCOME FROM CHARITABLE ACTIVITIES

Activity Pioneering Activities Advancement of Christian Faith Net income/(expenditure) is stated after charging/(crediting): Independent Examination	£ 827 31.3.2 2 £ 975	£ 827

3. TRUSTEES' REMUNERATION AND BENEFITS

The trustee received the following remuneration during the period for services not relating to those of trusteeship:

Mr J Warin £230 for administration.

Mr M Nightingale £28,329 for Apostolic fees and £8,879 for the associated travel costs

Trustees' expenses

There were no trustees' expenses paid for the period ended 31 March 2022.

continued...

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PIONEER MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued for the period 8 October 2020 to 31 March 2022

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Prepayments 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors	£ 10,946 £ 230 5,022 5,252

6. MOVEMENT IN FUNDS

Unrestricted funds General fund Restricted funds Called to Go European Leaders Fund Lille Fund Translation Fund Netherlands Fund Pioneer Europe Mission Fund TOTAL FUNDS	Net movement in funds £ 48,526 842 632 1,665 7,500 12,789 28,808 52,236 100,762	At 31.3.22 £ 48,526 842 632 1,665 7,500 12,789 28,808 52,236 100,762

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Called to Go European Leaders Fund Lille Fund Translation Fund Netherlands Fund Pioneer Europe Mission Fund TOTAL FUNDS	Incoming resources £ 93,589 842 632 1,665 7,500 12,789 28,808 52,236 145,825	Resources Movement expended in funds £ £ (45,063) 48,526 - 842 - 632 - 1,665 - 7,500 - 12,789 - 28,808 - 52,236 (45,063) 100,762

European Leaders Foundation: We receive money to send leaders to an ELF conference. The conference happened in May 22.

continued...

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PIONEER MISSION

NOTES TO THE FINANCIAL STATEMENTS - continued for the period 8 October 2020 to 31 March 2022

6. MOVEMENT IN FUNDS - continued

Lille Fund: Funds received for the support of the Lille Church plant. Translation Fund: Funds received to support the translation of material to local languages. Netherlands Fund: Funds received for the support and development of the church in Netherlands Pioneer Europe Mission Fund: Funds received for the support and development of the church in Europe

7. RELATED PARTY DISCLOSURES

Pioneer Mission received sums in the period from the following registered charities which are connected by virtue of having a trustee sitting on the donor charity board:

Relational Mission £118,158 Donation & Grants (JR Beardon) Christ Community Church Attleborough £11,008 Donation (JR Beardon) Wellspring Family Church Dereham £1,125 Donation, £316 reimbursed expense (JR Beardon) Redeemer Church Colchester, £1,500 Donation (M Nightingale)

There are no further Related Party Transactions

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