## **STRANGERS REST MISSION**
## **CHARITY INFORMATION FOR THE YEAR ENDED 30 SEPTEMBER 2021**
**Trustees** Mr Mark Mullins Mr Rupert Hollins OBE Rev Roland Brown Rev John Thackway Rev Jonathan Arnold **Secretary** Mr Rupert Hollins OBE **Management Committee** Mark Mullins (Minister) Ernie Amurao (Assistant Minister) **Governing Document** Trust Deed dated 5th October 1917 Scheme dated 18th September 1995 **Charity Registration Number** 209117 **Principal Office** 131 The Highway London, E1W 9BP **Independent Examiner** Neville Reid 19 Mills Grove London, E14 0RH **Bankers** Charities Aid Foundation National Westminster Bank
## **CONTENTS**
|**CONTENTS**||
|---|---|
||Page|
|Charity Information|1|
|Trustees’ Report|2-4|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8–13|
|Detailed SoFA with comparatives|14|
1
## **STRANGERS REST MISSION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
The Trustees present their annual report and financial statements of the charity for the year ended 30 September 202 1 . The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 of the charity**
- To maintain and keep the Trust premises in suitable and proper repair; and
- To permit the trust property to be used for the purpose of continuing thereon the mission work hitherto and at present carried on thereon; and
• To allow the trust property to be used for Evangelical Christian Mission work by persons holding the tenets set forth in the Trust deed among the people of the district generally, or otherwise for the encouragement and furtherance of such objects and purposes as may be approved by the Trustees.
The Trustees have considered these objectives and believe that the Charity is fulfilling these objectives in its actions and activities.
The Trustees confirm that they have considered the Charity Commission’s general guidance on public benefit and are of the opinion that this is achieved through the advancement of religion.
## **Governance**
From 1 October 2019 to 17 February 2020, the trust was administered by The Evangelical Fellowship of Congregational Churches Trust Corporation Limited (EFCC). On 18 February 2020 the trust was transferred to Mr Mark Mullins (Chairman), Mr Roland Brown (Treasurer), Rev. John Thackway, Rev. Jonathan Arnold and Mr Rupert Hollins OBE (Secretary).
The policy decisions of the charity rest with the Trustees. The Chairman of the trust is the pastor at Strangers Rest and the Treasurer attends meetings every week and keeps in close contact with the Church Administrator, Faith Amurao (who handed over to Angela Baker at the end of the financial year . The trustees meet three times a year.
## **Review of Activities**
The church's objects are to glorify God through the proclamation of the Gospel of Jesus Christ to the inhabitants of Shadwell and wider afield, and to build up of those who are believers so that they may grow to maturity in their understanding and obedience to the Word of God. The church also supports missionaries working overseas and gives assistance to those who are in financial hardship. The policies adopted in furtherance of these objects are to preach the Word of God, to pray, and to encourage believers to build each other up. There has been no change in these objects during the year.
During the year the church held services of worship on Sunday mornings and evenings, pre-service prayer meetings on Sunday morning and evening, a Kids Club on Friday evenings during the school term time, prayer meetings on Monday, Thursday and Saturday mornings and Bible studies on Wednesday evenings.
2
Services were resumed in person when the church was not required by law to be in lockdown. However Zoom and Youtube continued throughout the year to allow flexibility.
The children’s work went online until the beginning of September when in person meetings began again with some still using Zoom. Sunday School from 4-5pm was online throughout the year.
Preaching on Sunday mornings has continued to be through books of the Bible: Jude, Nehemiah, Esther and Daniel. There was no set pattern to passages preached in the evening with the preacher taking as his text whatever scripture was on his heart.
During the year the Bible Study on Colossians was interrupted to address limited atonement and predestination which led on to a study of Romans 9-11 to reflect the articles of faith within the church rules and regulations. The theme of two of the Occasional Notes was also Predestination. The importance of observing the Sabbath was also covered.
We held one baptism in September of a young man who has been in the church since he was about 8 years old. He was baptised, fittingly, just before going up to university.
At the end of September the church worship moved to exclusive Psalm singing at the conviction of the pastor.
During the period the children’s worker employed in September 2019 decided to move on in January 2021. With the unconnected dropping off of children attending church services it was not considered necessary to find a replacement.
Numbers attending in person services gradually resumed per-pandemic levels with the exception of a number of children who stopped attending during the pandemic.
As well as the Baptism in September 2021 the Anniversary Service was held in person on 22nd May 2021. Retired Pastor, Geoff Thomas, preached.
Volunteers continue to make an important contribution cleaning the church, providing refreshments, helping with the children and taking services.
## **Church Flat**
The church flat was occupied throughout the period with rent being paid.
## **Financial Review**
Income from donations and gifts reduced by £42,753. The total level of expenditure was £67,418 ower than the previous year, but this was mainly due to the previous year's final payment into the pension fund of a former pastor, which had already been set aside in a designated reserve. The overall result for the year was a deficit of income over expenditure of £8,205. There was a net increase on the General Fund of £15,442, including gains in the value of investments.
## **Reserves Policy**
The Charity holds significant financial reserves. It aims to maintain general reserves of at least £140,000 to meet future capital needs.
## **Risk Statement**
The charity is not exposed to any major financial risk. The most significant area of uncertainty relates to the downward trend of reserves over recent years, but the legacies received in recent years replenished reserves sufficiently to cover foreseeable deficits that might arise in the next few years.
3
## **Responsibilities of the Trustees**
The charity trustees are responsible for preparing the Trustees’ annual report and 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 requires the charity trustees to prepare financial statements for each 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 of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
• prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.
## **Approval**
This report was approved by the Trustees on 21 May 2022 and signed on their behalf by:
Mark Mullins Chair of the Trustees
4
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STRANGERS REST MISSION**
I report to the charity trustees on my examination of the accounts of the above charity for the year ended 30 September 2021.
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Charities Act”).
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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 matters have come to my attention in connection with the examination which give me cause to believe that, in any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
• the accounts did 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.
## Neville Reid ACA
19 Mills Grove Poplar London E14 0RH
21 May 2022
5
## **STRANGERS REST MISSION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
Investments
Total income and endowments
**EXPENDITURE ON:**
Charitable activities
4
Total expenditure
**Net income/(expenditure)**
**before investment gains**
Net (losses)/gains on investments
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|Total
Total
Funds
Funds
2021
2020
£
£
15,975
58,728
8,731
10,329
3,502
2,624|
|---|---|
||28,207
71,681|
||36,412
103,830|
||36,412
103,830|
||(8,205)
(32,149)
19,001
(9,729)|
||10,796
(41,878)
195,539
237,417|
||206,335
195,539|
Movements on reserves and all recognised gains and losses are shown above.
The notes on pages 8–13 form part of these accounts.
6
## **STRANGERS REST MISSION**
## **BALANCE SHEET AS AT 30 SEPTEMBER 2021**
|Note
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Debtors
10
Investments
Cash at bank and in hand
**CREDITORS:**
Amounts falling due within one year
11
Net Current Assets
**TOTAL NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted funds:
General funds
Designated funds
12
**TOTAL FUNDS**|Total
Total
Funds
Funds
2021
2020
£
£
18,333
21,131|
|---|---|
||18,333
21,131|
||5,852
10,879
171,633
162,464
12,465
8,571|
||189,950
181,914|
||(1,948)
(7,506)|
||188,002
174,408|
||206,335
195,539|
||192,914
177,472
13,421
18,067|
||206,335
195,539|
Approved by the Trustees and signed on their behalf on 21 May 2022 by:
Mark Mullins Chair of the Trustees
Charity number: 209117
The notes on pages 8–13 form part of these accounts.
7
## **STRANGERS REST MISSION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **1 Basis of Accounting**
The accounts have been prepared under the historical cost convention, with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with the 2019 version of the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP (FRS 102)), and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. The most significant area of uncertainty relates to the downward trend of reserves over recent years; this is addressed in the Trustees’ report.
## **2 Accounting policies**
The following are the accounting policies which have been applied in dealing with material items.
## a) Recognition of income:
Donations and legacies are included in the Statement of Financial Activities (SoFA) when:
- the charity becomes legally entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## b) Tax reclaimed on donations and gifts:
Gift Aid receivable is included in income at the same time as the cash donations to which they relate, when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be unrestricted income unless the donor or the terms of the appeal have specified otherwise.
## c) Settlement of insurance claims:
Insurance claims are only included in the SoFA when the general income recognition criteria are met, and are included as an item of other income in the SoFA.
## d) Volunteer help:
The value of voluntary help received is not included in the accounts but is described in the Trustees’ report.
## e) Investment gains or losses:
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## f) Liability recognition:
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.
## g) Governance costs:
This includes the costs of preparation and examination of statutory accounts, the costs of trustee meetings, and any cost of legal advice to Trustees on governance or constitutional matters.
8
## **STRANGERS REST MISSION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## h) Church property:
In so far as consecrated property is excluded from the statutory definition of “charity” by section 10(2)(c) of the Charities Act 2011, such assets are not capitalised in the financial statements. All expenditure on the building is charged to the SoFA in the year in which it is incurred. The church flat is included as it is integral to the building and designated for the minister when he requires accommodation in London.
## i) Fixed assets and depreciation:
Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £2,000 when they are written off on purchase.
Depreciation periods are as follows:
Kitchen fittings & equipment 7 years Office equipment 3 years
## i) Funds:
Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose, and are available for purposes as directed by the trustees. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose. Restricted funds are amounts received where the donor has specified the purpose for which they should be used; SRM currently has no restricted funds.
## **3 Analysis of income**
|**Donations and legacies:**
Donations and gifts
Gift Aid
**Charitable activities:**
Rent and parking income
Printing income
**Income from investments:**
Interest and other investment income
**Total income**|2021
2020
£
£
14,087
56,193
1,888
2,535|
|---|---|
||15,975
58,728|
||8,731
10,319
-
10|
||8,731
10,329|
||3,502
2,624|
||3,502
2,624|
||28,207
71,681|
In addition to the above, there were gains and losses on the market value of investments. These are shown separately in the Statement of Financial Activities.
9
## **STRANGERS REST MISSION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
|**4**
**Analysis of expenditure**
**a**
**Direct Charitable Costs**
Staff costs
Payments in retirement
Building maintenance
Catering
Church car
Church flat
Cleaning
Evangelism
External Ministry Conferences
Gas, electricity & water
Travel
Youth & children's work
Grants payable
Note 8
**b**
**Support & Administration**
Governance costs
Insurance
IT support
Telephone & internet
Other administration costs
**Total expenditure on charitable activities**|2021
2020
£
£
10,558
24,971
-
36,739
5,134
6,803
49
222
2,128
934
1,980
6,432
752
497
120
53
-
135
2,492
3,046
34
-
177
398
985
790|
|---|---|
||24,408
81,020|
||5,434
17,510
1,479
1,421
1,317
775
503
648
3,270
2,456|
||12,004
22,810|
||36,412
103,830|
The governance costs were mostly legal advice relating to a licence for occupation of the church flat, the new church constitution, a complaint (which was not upheld by the Charity Commission), a Freedom of Information request and a data subject access request. The remaining governance costs were for the Independent Examiner as detailed below.
## **5 Fees for examination of the accounts**
|**Fees for examination of the accounts**|||
|---|---|---|
||2021|2020|
||£|£|
|Independent examiner’s fees|800|800|
|Other fees paid to the examiner:|||
|Accounting advice and assistance|-|400|
10
## **STRANGERS REST MISSION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **6 Paid employees**
## a) **Staff costs**
|**sts**||
|---|---|
|Salaries and wages
Pension costs (defined contribution scheme)
Total staff costs|2021
2020
£
£
10,044
24,293
514
678|
||10,558
24,971|
In 2020 the charity had 1 permanent member of staff (2019: 2), and also paid wages to 1 temporary member of staff (2020: 1).
The Charity SORP requires disclosure of the number of employees with remuneration above £60,000. No employees were paid more than this amount.
Under their contracts of employment, the permanent members of staff are entitled to employer contributions to an occupational pension at 5.5%.
## b) **Payments in retirement**
Payments were also made in retirement to a former pastor as follows.
The full cost was allocated to the designated Retirement Fund (see note 12).
|Payment of remaining funds
Total payments in retirement|2021
2020
£
£
-
36,739|
|---|---|
||-
36,739|
## **7 Trustees**
The trustees received no payment or benefit from the charity in the year (2020: £nil).
The charity paid no remuneration to any Board member of the Trustee during the year, nor to any person connected to them; nor were they reimbursed expenses during the year (2020: £nil).
One member of the local Management Committee, the Assistant Minister, received wages until 2020 as one of the paid employees of the charity.
The Charities SORP requires disclosure of the aggregate amount of donations received from Trustees. Material donations were received from one of the Trustees, but the Trustees do not consider it necessary or desirable to disclose this amount.
11
## **STRANGERS REST MISSION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **8 Grants**
|**Analysis of grants:**
Gifts to visiting speakers and missionaries
Gifts to other ministries
**Analysis of grants – Previous year:**
Gifts to visiting speakers and missionaries
Gifts to other ministries|Grants to
Grants to
Total
Institutions
Individuals
£
£
£
-
370
370
350
265
615|
|---|---|
||350
635
985|
||-
240
240
150
400
550|
||150
640
790|
The institutional grants in 2020 were £150 to the Trinitiarian Bible Society and £200 to Christian Compassion Ministries. In 2019, £150 was paid to the Protestant Alliance.
## **9 Tangible Fixed Assets**
|Fittings and equipment
At 1 October 2019
Additions
Depreciation charge for the year
At 30 September 2020
Additions
Depreciation charge for the year
At 30 September 2021
**10**
**Debtors and prepayments**
Tax recoverable
Prepayments and accrued income
**11**
**Creditors: liabilities falling due within one year**
Trade creditors
Accruals|Cost
£
3,420
21,993
-|Accumulated
Net
depreciation
book value
£
£
-
3,420
-
21,993
(4,282)
(4,282)|
|---|---|---|
||25,413
2,228
-|(4,282)
21,131
-
2,228
(5,026)
(5,026)|
||27,642|(9,308)
18,333|
|||2021
2020
£
£
4,027
2,177
1,826
8,702|
|||5,852
10,879|
|||37
639
1,912
6,867|
|||1,948
7,506|
12
**STRANGERS REST MISSION**
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **12 Funds**
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside for a specific purpose. Movements in the year and the prior year for designated funds were as follows:
|Opening balance at 1 October 2019
Income in 2019–2020
Expenditure in 2019–2020
Transfer from general fund in 2019–2020
Closing balance at 30 September 2020
Income in 2020–2021
Expenditure in 2020–2021
Closing balance at 30 September 2021|Total
Retirement
Reserve
Children's
designated
Fund
Fund
Work Fund
funds
£
£
£
£
35,033
13,421
-
48,454
-
-
7,500
7,500
(36,739)
-
(2,854)
(39,593)
1,706
-
-
1,706|
|---|---|
||-
13,421
4,646
18,067
-
-
-
-
-
-
(4,646)
(4,646)|
||-
13,421
-
13,421|
The Retirement Fund was an unrestricted fund designated by the Trustees to provide payments in retirement to the Mission’s former pastor, Gerald Daley. Payments were made when he requested them. A final payment was made in 2019–2020. This was £1,706 in excess of the balance brought forward on the designated fund; an amount was therefore transferred from the General Fund to cover the remainder.
The Reserve Fund is an unrestricted fund designated by the Trustees to allow for future expenditure on any emergency or capital need that might arise.
A designated donation was received in 2020 for children's work. This was only partly spent in the year (on payroll and other expenses), and is therefore shown as a designated fund.
## **Analysis of net assets between funds:**
|**s of net assets between funds:**||
|---|---|
|Tangible fixed assets
Investments
Cash
Other net assets|General
Designated
Total
funds
funds
2021
£
£
£
18,333
-
18,333
158,211
13,421
171,633
12,465
-
12,465
3,904
-
3,904|
||192,914
13,421
206,335|
## **Analysis of net assets between funds – previous year:**
|Tangible fixed assets
Investments
Cash
Other net assets|General
Designated
Total
funds
funds
2020
£
£
£
21,131
-
21,131
149,043
13,421
162,464
5,425
3,146
8,571
1,873
1,500
3,373|
|---|---|
||177,472
18,067
195,539|
13
## **STRANGERS REST MISSION**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
Investments
3
Total income and endowments
**EXPENDITURE ON:**
Charitable activities
4
Total expenditure
**Net income/(expenditure)**
**before investment gains**
Net gains/(losses) on investments
3
Transfers between funds
7b
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
3
**Total funds carried forward**|2021
2020
2021
2020
2021
2020
£
£
£
£
£
£
15,975
51,228
-
7,500
15,975
58,728
8,731
10,329
-
-
8,731
10,329
3,502
2,624
-
-
3,502
2,624
General Fund
Designated Funds
Total Funds|
|---|---|
||28,207
64,181
-
7,500
28,207
71,681
31,766
64,237
4,646
39,593
36,412
103,830|
||31,766
64,237
4,646
39,593
36,412
103,830|
||(3,559)
(56)
(4,646)
(32,093)
(8,205)
(32,149)|
||19,001
(9,729)
-
-
19,001
(9,729)
-
(1,706)
-
1,706
-
-|
||15,442
(11,491)
(4,646)
(30,387)
10,796
(41,878)|
||177,472
188,963
18,067
48,454
195,539
237,417|
||192,914
177,472
13,421
18,067
206,335
195,539|
Movements on reserves and all recognised gains and losses are shown above.
14