OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-06-30-accounts

REGISTERED COMPANY NUMBER: 01270665 (England and Wales) REGISTERED CHARITY NUMBER: 275115

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2023

for

The Good News Broadcasting Association (Great Britain) Limited

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG

The Good News Broadcasting Association (Great Britain) Limited

Contents of the Financial Statements for the Year Ended 30 June 2023

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14

The Good News Broadcasting Association (Great Britain) Limited

Report of the Trustees for the Year Ended 30 June 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 June 2023. 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

The objectives per the governing document of the chanty is:

The principal activity of the company continued to teach the Bible through audio media.

The aims and differences that the charity seeks to make include:

The main objectives for the year were to continue to encourage and equip Christians with good bible teaching, expand our broadcasting opportunities in the UK and Africa and to introduce more people to the charity and thus increase our listenership and also increase donations. We also wanted to raise the financial giving of our supporters through regular donations and legacies.

The core strategies to achieve these objectives include:

Contacting stations around the globe but particularly in the UK and Africa to offer our programmes.

When reviewing the aims and objectives of the charity, and in planning future activities, the trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.

Page 1

The Good News Broadcasting Association (Great Britain) Limited

Report of the Trustees for the Year Ended 30 June 2023

OBJECTIVES AND ACTIVITIES Significant activities

During the year, the charity ran the following activities:-

Broadcasting activities

Internet activities

- YouTube We have made short features and Bible reviews for YouTube.

Other activities

Africa

The charity continues to broadcast Word Alive through TWR in the southern regions of Africa.

Poland

The GNBA board continues to financially support the charity Voice Of The Gospel in Poland which we helped launch over 50 years ago. They do great work in radio, TV and visiting prisons and schools.

Monthly prayer meeting

We encourage everyone who supports the charity to join us for a bi-monthly prayer meeting on zoom.

ACHIEVEMENT AND PERFORMANCE Charitable activities

Charitable activities performance achieved against objectives set

This year we continued to distribute our newsletter, Sounding Out electronically through email. We do still provide a paper copy for those on the mailing list who don't have access to the internet. This has saved us money on printing and time in packing.

Our Ministry Partners are people who support GNBA financially each month. We keep regular contact with them and send exclusive content as a thank you for their support.

General giving is still below our outgoing costs but due to previous legacies the charity is in a healthy place financially.

Broadcasting in Africa continues to be one of our core objectives and an aspect of our work that many of our financial supporters are very interested in.

The GNBA website (www.gnba.net) continues to bring in visitors from many parts of the world but predominately the UK and the USA.

We send our regular emails called 'E-News' to let supporters know about programmes and the latest developments with the charity.

Financial Performance Against Budgets

Costs, including staff, are kept to the minimum required for the maintenance of a good, reliable service to stations and their audiences.

Page 2

The Good News Broadcasting Association (Great Britain) Limited

Report of the Trustees for the Year Ended 30 June 2023

FINANCIAL REVIEW

Financial Review

The Statement of Financial Activities shows a net deficit for the year of £60,526 (2022: £371,438 surplus). Principal funding sources included donors, churches, Christian trusts and bequests. During the year, the charity recognised legacies totalling £1,845 (2022: £444,814) which last year made a significant effect on the financial position of the charity.

The unrestricted fund at the year end is £576,975 (2022: £637,501), the restricted funds at the year end were £115 (2022: £115), with the overall reserves totalling £577,090 (2022: £637,616).

The funds held on deposit are required for day-to-day operational costs and provide a cushion against the shortfalls normally experienced. They also provide cover for upcoming leadership transitions which will be caused by forthcoming retirements.

A range of emergency measures could be taken without serious impact on the work of the charity within the UK, should reserves fall below an acceptable level. The charity has been in receipt of differing levels of legacies over recent years, a source of income that is - by its nature - very unpredictable. For this reason, the trustees feel that it is necessary to hold a high level of reserves in order to manage the charity's finances effectively.

Reserves policy

The board recognise that the minimum level of reserves is £50,000, representing 3 months of running costs less regular monthly income as computed in 2023.

At present, the charity's free reserves amount to £576,975 (2022: £637,501). This represents just over 11 times the minimum policy which the trustees consider reasonable due to this being created by legacies which cannot be relied upon in the future.There are no new regular income streams in the year and whilst the board continue to look cut costs in order to maintain sufficient funds in order to continue operations long term, a larges reserve allows some security in the mid term for the charity.

FUTURE PLANS

This year the charity celebrates our 70th year of broadcasting in the UK. With this milestone in mind and with the finances in a stronger position the trustees aim to significantly increase the amount of radio content and podcasts we produce. This will achieved by taking on a new full-time producer and a part-time producer. It is our aim to greatly increase the amount of stations that broadcast our content. We plan to hold a number of events around the country and online to commemorate our 70 years. Our director will also travel to churches that support the charity to update them in person of our ongoing work. Also we want to focus on new partnerships with other charities to increase our reach. We will also seek to employ a part-time finance administrator to help with bookkeeping and admin.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Governed by the Memorandum and Articles of Association of the company, dated 28 July 1976, amended and updated by special resolution on 8 October 2011.

Recruitment and appointment of new trustees

At the outset, people who have skills which will benefit the charity and further its aims are identified as potential trustees. They are invited to a board meeting on a 'no commitment either side' basis.

The next stage is an invitation to join the board. A wide range of skills are accessible by the charity through its trustees whose ranks include solicitors, businessmen, consultants and accountants.

All directors of the company are also trustees of the charity. The trustees who served during the period under review and to date are set out on page 5.

The charity is organised so that trustees meet regularly to manage its affairs and is grateful to its associates and volunteers for the skills and support that they so willingly bring. All trustees give their time voluntarily. Any expenses claimed by trustees from the charity are set out in note 9 of the accounts.

Organisational structure

Tom Ward works as the full time Director of the ministry, bringing a depth of radio presentation and production skills acquired mainly at Trans World Radio, where he held a key morning slot. His wide ranging media contacts, creativity and fervent faith are added benefits for the ministry.

Melanie Dixey works 16 hours per week on a combination of administration, graphic design and production.

Page 3

The Good News Broadcasting Association (Great Britain) Limited

Report of the Trustees for the Year Ended 30 June 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Key management remuneration

Total remuneration paid to key management during the year amounted to £40,932 (2022: £38,717).

Related parties

There are no directly-related parties associated with the charity apart from the trustees.

Apart from the transactions with trustees disclosed in the above note, there are no related party transactions.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

01270665 (England and Wales)

Registered Charity number

275115

Registered office

Unit 27 Wilsons Park Monsall Road Manchester M40 8WN

Trustees

S Hall (resigned 24.1.23) E Leighton (resigned 20.6.23) S T Leighton N S Patterson P B Sanders T M Ward

Independent Examiner

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG

Approved by order of the board of trustees on 9 February 2024 and signed on its behalf by:

Neville Patterson (Feb 18, 2024 16:42 GMT)

N S Patterson - Trustee

Page 4

Independent Examiner's Report to the Trustees of The Good News Broadcasting Association (Great Britain) Limited

Independent examiner's report to the trustees of The Good News Broadcasting Association (Great Britain) Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 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 giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Paul Colcomb

Paul Colcomb (Feb 19, 2024 10:32 GMT)

Paul Colcomb FCCA

Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG

9 February 2024

Page 5

The Good News Broadcasting Association (Great Britain) Limited

Statement of Financial Activities for the Year Ended 30 June 2023

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS
FROM
Donations and legacies
2
42,956
Charitable activities
4
Sales of literature,videos, CDs,
postage
25
Investment income
3
2,004
Other income
4,926
Total
49,911
EXPENDITURE ON
Charitable activities
5
Voice of the Gospel Foundation -
Poland
-
Sales of literature,videos, CDs,
postage
4,858
Radio/literature production
104,588
Other
991
Total
110,437
NET INCOME/(EXPENDITURE)
(60,526)
RECONCILIATION OF FUNDS
Total funds brought forward
637,501
TOTAL FUNDS CARRIED
FORWARD
576,975
Freehold
property
fund
£
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
115
115
2023
Total
funds
£
42,956
25
2,004
4,926
49,911
-
4,858
104,588
991
110,437
(60,526)
637,616
577,090
2022
Total
funds
£
488,156
445
1
5,336
493,938
2,250
-
116,287
3,963
122,500
371,438
266,178
637,616

The notes form part of these financial statements

Page 6

The Good News Broadcasting Association (Great Britain) Limited

Balance Sheet 30 June 2023

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
-
CURRENT ASSETS
Debtors
12
2,982
Cash at bank
582,955
585,937
CREDITORS
Amounts falling due within one
year
13
(8,962)
NET CURRENT ASSETS
576,975
TOTAL ASSETS LESS
CURRENT LIABILITIES
576,975
NET ASSETS
576,975
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
Freehold
property
fund
£
-
-
-
-
-
-
-
-
Restricted
funds
£
-
-
115
115
-
115
115
115
2023
Total
funds
£
-
2,982
583,070
586,052
(8,962)
577,090
577,090
577,090
576,975
115
577,090
2022
Total
funds
£
991
52,818
598,182
651,000
(14,375)
636,625
637,616
637,616
637,501
115
637,616

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 9 February 2024 and were signed on its behalf by:

Neville Patterson (Feb 18, 2024 16:42 GMT)

N S Patterson - Trustee

The notes form part of these financial statements

Page 7

The Good News Broadcasting Association (Great Britain) Limited

Notes to the Financial Statements for the Year Ended 30 June 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The charity is a company limited by guarantee and registered in England and Wales.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company 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':

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.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less depreciation. Assets costing less than £1200 are not capitalised. Depreciation is calculated to write off the cost or valuation of fixed assets (less expected residual value) on a straight line basis over their expected useful economic lives. The rates of depreciation applied are:

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 8

continued...

The Good News Broadcasting Association (Great Britain) Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

2.
DONATIONS AND LEGACIES
Donations
Legacies
3.
INVESTMENT INCOME
Deposit account interest
4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Sale of goods
Sales of literature,videos, CDs, postage
5.
CHARITABLE ACTIVITIES COSTS
Sales of literature,videos, CDs, postage
Radio/literature production
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Radio time purchased
Programme production
Conference costs
Telephone
Postage
Office supplies/sundries
Rent/ rates
Travel and accomodation
Equipment and furniture
Promotional costs
Insurance
Bank charges
Professional fees
Independent examination fees
Heat and light
2023
2022
£
£
41,111
43,342
1,845
444,814
42,956
488,156
2023
2022
£
£
2,004
1
2023
2022
£
£
25
445
Direct
Costs (see
note 6)
£
4,858
104,588
109,446
2023
2022
£
£
64,872
64,041
1,446
12,344
1,493
1,114
1,000
-
4,122
4,114
1,653
1,076
1,468
1,371
17,509
12,675
2,859
1,685
1,378
3,186
2,243
1,000
462
445
913
968
2,087
6,817
4,897
4,170
1,044
1,281
109,446
116,287

Page 9

continued...

The Good News Broadcasting Association (Great Britain) Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

7. GRANTS PAYABLE

7. GRANTS PAYABLE
2023 2022
£ £
Voice of the Gospel Foundation - Poland - 2,250
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2023 2022
£ £
Depreciation - owned assets 991 3,963

9. TRUSTEES' REMUNERATION AND BENEFITS

T M Ward, an employee of the charity, was appointed as trustee on 1 April 2019. He continued to receive remuneration for his role as an employee as permitted by the governing document and did not receive any additional amounts relating to his trustee responsibilities.

T M Ward is considered as Key Management Personnel and received remuneration of £40,932 (2022: £38,717) for his role as an employee.

No other trustees' received remuneration or other benefits for the year ended 30 June 2023 nor for the year ended 30 June 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2023 nor for the year ended 30 June 2022.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Promotion and programme production
Management and administration
2023
£
54,722
5,083
5,067
64,872
2023
1
2
3
2022
£
54,309
4,723
5,009
64,041
2022
1
2
3

No employees received emoluments in excess of £60,000.

Page 10

continued...

The Good News Broadcasting Association (Great Britain) Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

11. TANGIBLE FIXED ASSETS

Fixtures
Plant and
and
machinery
fittings
£
£
COST
At 1 July 2022 and 30 June 2023
37,515
18,612
DEPRECIATION
At 1 July 2022
36,524
18,612
Charge for year
991
-
At 30 June 2023
37,515
18,612
NET BOOK VALUE
At 30 June 2023
-
-
At 30 June 2022
991
-
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Other debtors
2,496
Prepayments and accrued income
486
2,982
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Trade creditors
1,266
Other creditors
3,320
Accrued expenses
4,020
Pension contributions
356
8,962
14.
MOVEMENT IN FUNDS
Net
movement
At 1.7.22
in funds
£
£
Unrestricted funds
General fund
637,501
(60,526)
Restricted funds
Sri Lanka - Back to the Bible
25
-
B Japan
50
-
India - Back to the Bible
40
-
115
-
TOTAL FUNDS
637,616
(60,526)
Totals
£
56,127
55,136
991
56,127
-
991
2022
£
52,818
-
52,818
2022
£
1,291
2,788
9,960
336
14,375
At
30.6.23
£
576,975
25
50
40
Totals
£
56,127
55,136
991
56,127
-
991
2022
£
52,818
-
52,818
2022
£
1,291
2,788
9,960
336
14,375
115
577,090

Page 11

continued...

The Good News Broadcasting Association (Great Britain) Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

14. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 49,911 (110,437) (60,526)
TOTAL FUNDS 49,911 (110,437) (60,526)

Comparatives for movement in funds

Net Transfers
movement between At
At 1.7.21 in funds funds 30.6.22
£ £ £ £
Unrestricted funds
General fund 266,458 371,438 (395) 637,501
Restricted funds
Poland - Voice of Gospel (395) - 395 -
Sri Lanka - Back to the Bible 25 - - 25
B Japan 50 - - 50
India - Back to the Bible 40 - - 40
(280) - 395 115
TOTAL FUNDS 266,178 371,438 - 637,616
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 491,688 (120,250) 371,438
Restricted funds
Poland - Voice of Gospel 2,250 (2,250) -
TOTAL FUNDS 493,938 (122,500) 371,438

Restricted Funds

Other Restricted Funds

These represent monies donated for the provision of services in other countries and are restricted for use within these geographical areas.

Page 12

continued...

The Good News Broadcasting Association (Great Britain) Limited

Notes to the Financial Statements - continued for the Year Ended 30 June 2023

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2023.

Page 13

The Good News Broadcasting Association (Great Britain) Limited

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Legacies
Investment income
Deposit account interest
Charitable activities
Sale of goods
Other income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Radio time purchased
Programme production
Conference costs
Telephone
Postage
Office supplies/sundries
Rent/ rates
Travel and accomodation
Equipment and furniture
Promotional costs
Insurance
Bank charges
Professional fees
Independent examination fees
Heat and light
Grants to institutions
Other
Plant and machinery
Total resources expended
Net (expenditure)/income
Detailed Statement of Financial Activities
for the Year Ended 30 June 2023
2023
£
41,111
1,845
42,956
2,004
25
4,926
49,911
54,722
5,083
5,067
1,446
1,493
1,000
4,122
1,653
1,468
17,509
2,859
1,378
2,243
462
913
2,087
4,897
1,044
-
109,446
991
110,437
(60,526)
2022
£
43,342
444,814
488,156
1
445
5,336
493,938
54,309
4,723
5,009
12,344
1,114
-
4,114
1,076
1,371
12,675
1,685
3,186
1,000
445
968
6,817
4,170
1,281
2,250
118,537
3,963
122,500
371,438

This page does not form part of the statutory financial statements

Page 14