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2022-08-31-accounts

New Tribes Mission – For the Year Ended 31 August 2022

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New Tribes Mission – For the Year Ended 31 August 2022

Annual Report 2021/22 New Tribes Mission

Financial statements for the period ended 31[st] August 2022 Registered charity number 278627

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New Tribes Mission – For the Year Ended 31 August 2022

Our Purpose Statement

“Motivated by the love of Christ, and empowered by the Holy Spirit, NTM in the UK, along with its worldwide partners, exists to assist the ministry of the local church through the mobilising, equipping, and coordinating of missionaries to evangelise unreached people groups, translate the Scriptures and see indigenous New Testament churches established that glorify Christ”

Our Core Values

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New Tribes Mission – For the Year Ended 31 August 2022

Reference and Administrative Details

Bankers

Registered Charity number 278627

Royal Bank of Scotland 8 Snitterton Road Matlock Derbyshire DE4 3LZ

Principal address North Cotes Grimsby Lincolnshire DN36 5XU

Close Brothers 10 Crown Place London EC2A 4FT

Auditors Sheen Stickland Chartered Accountant Statutory Auditors 7 East Pallant Chichester West Sussex PO19 1TR

Santander UK Bridle Road Bootle Merseyside L30 4GB

Solicitors Wrigleys 19 Crookridge St Leeds LS2 3AG

Insurers

Ansvar Insurance Company Ansvar House St Leonards Road Eastbourne East Sussex BN21 3UR

Trustees

F Brearley M Cuthbert N McCready S Jerrard S Bosley M Petley G Baxter

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New Tribes Mission – For the Year Ended 31 August 2022

Content

Our Purpose Statement .................................................................................... 2 Our Core Values ................................................................................................ 2 Reference and Administrative Details .............................................................. 3 Report of the Trustees ...................................................................................... 5 Objectives and Activities ............................................................................... 5 Achievement and Performance .................................................................. 11 Structure, Governance and Management .................................................. 19 Financial Review .......................................................................................... 21 Report of the Independent Auditors .............................................................. 23 Accounts at a glance ....................................................................................... 28 Statement of Financial Activities for the year ended 31st August 2022 ........ 31 Balance Sheet as at 31[st] August 2022 ............................................................. 32 Cash Flow Statement as at 31[st] August 2022 .................................................. 33 Notes to the Accounts for year ended 31[st] August 2022 ................................ 35 Accounting Policies ..................................................................................... 35

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New Tribes Mission – For the Year Ended 31 August 2022

Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 31st August 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

The Trust Deed states that the object of New Tribes Mission is:

"To re-affirm and re-establish the Faith among all people of the world in the religious principles and doctrine taught by Jesus Christ."

That core objective is clearly expressed in the NTM purpose statement as follows:

"Motivated by the love of Christ, and empowered by the Holy Spirit, NTM in the UK, along with its worldwide partners, exists to assist the ministry of the local church through the mobilising, equipping, and coordinating of missionaries to evangelise unreached people groups, translate the Scriptures and see indigenous New Testament churches established that glorify Christ".

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New Tribes Mission – For the Year Ended 31 August 2022

The objectives of New Tribes Mission expressed both in its Trust Deed and purpose statement fit two of the charitable purposes described in the Charities Act 2011 as:

Many of the world's people still live without opportunity to hear Jesus Christ's teaching and in obedience to His command to "go into all the world and preach the gospel to every creature," NTM in the UK along with its partners worldwide focuses all its activities to that end.

These include:

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New Tribes Mission – For the Year Ended 31 August 2022

of those people in order to give them the opportunity of hearing Christ's teachings and believe the gospel.

Reporting on Public Benefit

The trustees have examined the aims and activities of New Tribes Mission in the light of the Charity Commission's two key principles of being able to identify the benefits of its activities and those of the public who are the beneficiaries of those activities. In summary, the benefits are those that come from the sharing of the gospel of the Lord Jesus Christ, which leads to changed lives by all those who believe it and live by the selfless principles that Christ taught. It brings freedom from the guilt and power of sin, from fear and superstition and sets forth a quality of life that has the well-being of others as central to its ethos, irrespective of race and social standing. The churches planted offer the opportunity for the development of the spiritual life of all members of the community, young and old, rich, and poor and without racial prejudice. Their love of God is also accompanied by the other commandment to love their neighbour as themselves, which

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New Tribes Mission – For the Year Ended 31 August 2022

brings a caring quality to life for all members of their communities. The educational benefit to ethnically distinct people groups of learning to read and write their own language is also offered to all members of their society both young and

old, rich, and poor and without charge. This has not only the benefit of personal development for all members of the society but helps to preserve aspects of their culture and identity. Literacy is also beneficial to all in that the Bible and other literature produced can be read and understood by all. This acquired skill is also helpful in equipping people for developing activities and projects that can bring material benefit and poverty relief.

The beneficiaries of NTM's activities are some of the least reached peoples of the world wherever they live and without prejudice of race or social standing. They are to be found among more than 270 of the world's

ethnically distinct people in 25 countries on four continents of the world being served by NTM missionaries from more than fifty countries at this present time.

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New Tribes Mission – For the Year Ended 31 August 2022

The benefits of NTM's activities worldwide are also monitored in respect of perceived detriment by some who have concerns of the impact of deploying western educated missionaries in remote and vulnerable people groups. The experience NTM has gained in respect of cultural sensibilities in the transfer of unhelpful culture is central to the approach that NTM takes to church planting. God's Word teaches principles of belief and practise that are transcultural and fit for all the cultures of the world. All ministry locations are accessible to local government authorities and open to be externally assessed and evaluated.

North Cotes College, the training centre of New Tribes Mission, is located at North Cotes, Lincolnshire and exists to benefit the candidates of evangelical Christian churches in the UK and mainland Europe primarily but also from other parts of the world who choose to use this training facility. It is available to all who are of like faith.

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New Tribes Mission – For the Year Ended 31 August 2022

Staff Remuneration

No member of the Mission receives a salary for the services they undertake. Gifts designated for the work of specific members of the Mission are sent by supporters to the Head Office and are forwarded from the Head Office to the specific member. Those trustees who are also members of the Mission receive funds in the same way. No member of the Mission is authorised to solicit funds.

Some of our volunteer members reside in charity property in the UK. This is by permission of the trustees and for the better carrying out of the charity’s main object. There are no tenancies and rentals charged, but some members may contribute to the living costs of the property where they live. New Tribes Mission has over the past twelve months continued to undertake its responsibilities in the pursuance of its objectives and aims as contained in its Trust Deed.

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New Tribes Mission – For the Year Ended 31 August 2022

Achievement and Performance

Review of the Year 2021/22

New Tribes Mission has over the past twelve months continued to undertake its responsibilities in the pursuance of its objectives and aims as contained in its Trust Deed.

North Cotes College.

The year began with all three phases of the training programme in operation. There were 43 students in total. Of the 23 students enrolled in the Biblical Studies course 22 completed their studies and

graduated. There were 10 students enrolled for the CrossCultural Communications course and they successfully completed their studies and graduated. There were 10 students who commenced the Advanced Linguistics course of study, and they all completed their studies and graduated.

The graduates from the Cross-Cultural Communications course will become missionaries with New Tribes Mission, Ethnos360 or another missionary sending agency.

At the commencement of the academic year in September 2022, there were 22 students enrolled in the Biblical Studies courses, 14 students in the Cross-Cultural Communications Courses and 8 students in the Applied Linguistics course making a total student body of 44. Student numbers have remained at the level of the previous academic year but the number of married students as a proportion of the student body has increased, and the number of single students has decreased.

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New Tribes Mission – For the Year Ended 31 August 2022

The application to the British Accreditation Council to change the courses offered into six-month courses of study was accepted. The Biblical Studies courses are now “Foundations” and “Christian Life and Ministry”.

The missions’ courses are “Cross-cultural Communication,” and “Applied Cross-Cultural Studies.” The linguistics courses are “Advanced Phonology and Grammar,” and “Field Linguistics.”

All non-UK students from September 1[st] , 2022, will be able to

complete all their studies while resident on campus. The BAC did an onsite inspection of the college campus, facilities, audited classes and checked all administrative procedures and has given its

accreditation approval. This will allow overseas students to apply for student visitor visas to enrol in the courses offered.

The North Cotes College Joint Training Council of representatives from the College and the European partners of NTM met via Zoom and in person four times during the year. This continues to be a helpful forum in which feedback from both staff and students are considered and is strategic in developing and keeping the training programme relevant, along with the input from the International Ministries Team. Both Dan Falls and Rich Brown from the IMT, who are members of the Global Equipping Team are now helping with the ongoing development of the training program.

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New Tribes Mission – For the Year Ended 31 August 2022

The Campus Management Team have undertaken a number of projects in the past twelve months. This includes:

The members of the Campus Management Team have been able to complete appropriate Health and Safety courses, some online and others at a training centre. Up to date records of all training courses are stored safely.

The Regular maintenance of systems continues to be carried out in accordance with current regulations by our CMT members and contractors.

The nursery was required by OFSTED to register. The application process was rigorous and demanding but successful for which we are thankful. This will also generate income for those children who qualify under the

government’s Early Years Funding Scheme (EYFS). This programme continues to provide care for the younger children of student families enabling both father and mother to attend classes. Some staff children are also taken care of in the nursery.

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New Tribes Mission – For the Year Ended 31 August 2022

There were a number of personnel changes to the North Cotes College and Head Office team. A teacher was added to the Biblical Studies team and his wife is now the nursery administrator. Most of the courses this year were taught by the resident teaching staff, but some modules were taught by volunteer guest teachers including pastors from UK churches. We are thankful for the help of volunteers who helped with teaching and those who have helped with caring for children in the nursery and others preparing meals in the refectory. Another volunteer is working with the CMT team and proving very helpful.

B. Head Office

The Head Office administrative team has continued to manage the services offered to its overseas and UK based members. The financial department takes care of all aspects of the administration of funds received for the organisation and the missionaries, in accordance with the wishes of the donors. It also takes care of the financial administration of the college. The annual audit was carried out in December 2022, and we await the report from the auditors. The assessment given to the trustees from the finance team in October 2022 was positive and encouraging. No recourse to using the reserve fund had been necessary. Careful budgeting and control over spending during a period of time when the cost of living has risen sharply, has meant that the charity has been able to maintain its liquid cash assets at a functional level whilst meeting all its financial obligations operationally. We are thankful to God for His faithful provision of all our financial and material needs.

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New Tribes Mission – For the Year Ended 31 August 2022

C. Publications

The Link magazine continues to be the primary means of communication to supporters of NTM’s ministry. The NTM website and other social media platforms are also a source of information to keep its supporters current of its news, prayer information, and allows the public to make

financial donations online. It also gives information about the training programme and annual conferences held at the college campus. Prayer letters and information are also made available to supporters of NTM’s ministries.

D. Representation

The promotion of the ministry of NTM is undertaken by its representatives both here in the UK and in Europe through its partner NTM and Ethnos360 affiliates. This year NTM was able to participate in the “Word Alive” conference. Some churches are beginning to extend invitations to the organisation to speak in their churches, but it has not yet returned to precovid levels. Opportunities to speak at university and college Christian Unions are picking up again. A few representation meetings have been conducted via the medium of Zoom and Teams.

The Reach Conference held in March was done online but the Make a Difference Conference was able to be held on campus in June. It was very encouraging to hold our first residential conference since the Covid pandemic outbreak and over 100 visitors attended.

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New Tribes Mission – For the Year Ended 31 August 2022

The annual Refresher Course for European members and missionaries on home assignment also had to be cancelled because our venue was being used for housing Ukrainian refugees.

The annual “Candles by Candlelight” service for the community was held outside due to concerns about Covid. About a hundred people from the village of North Cotes and other villages attended and was greatly appreciated.

E. Short Term Ministries

No short-term overseas trips were able to be carried out in 2021/2022 due to Covid. The Associate programme sent out one teacher to work in a mission school and a couple of teachers to help families with home schooling. Eight other associate and volunteer members are working at the NTM headquarters and college.

F. Overseas Ministries

The problems created by the Covid pandemic have greatly diminished for most contexts in which NTM conducts its ministries. Testing was still required by some countries and proof of vaccination by others.UK missionaries working in Asia, Africa and South America continued to send encouraging reports on their ministries throughout the year.

The gospel of the Lord Jesus Christ is being proclaimed among people groups who have no access to the Christian message. Those who have embraced this message are being discipled in the context of local churches that are being planted. The Bible is translated into the maternal languages of the people

groups. This follows a programme of linguistic analysis of the language with the goal of providing an alphabet and creating literacy programmes for the people. Hygiene and health programmes have been introduced where they were lacking. Socioeconomic projects have been undertaken when appropriate and acceptable by government authorities. There

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is a spiritual and moral impact that is valued in the societies where ministry is being undertaken as well as the material, educational and economic benefits that are experienced. Currently, NTM works in over 270 people groups worldwide and is translating the New Testament into 110 languages and has planted over 1200 churches.

G. European Partnership

The annual gathering of European partners took place in Spain in November. Those who could not travel participated through Zoom.

H. General Data Protection Regulation

The GDPR policy is operating, and all departments are complying with the new regulations with regard to the storage of data.

I. Safeguarding Children’s Policy

All policies with regard to the protection of vulnerable beneficiaries and child safety both here in the UK and overseas are being regularly reviewed and members receive periodic training.

J. Future Plans

All three phases of the training programme will continue to be developed to enable our students to be effectively equipped for the changing needs of the ministry locations in which NTM missionaries are serving. We are looking for other suitably qualified teachers for both the Biblical Studies course and the Cross-Cultural Communications course. Other current needs include personnel with IT skills; somebody with general building and maintenance skills and qualified volunteer nursery workers. We are thankful for the many volunteers who help on a short-term basis throughout the course of the year.

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New Tribes Mission – For the Year Ended 31 August 2022

We are making plans to hold the two annual residential conferences. The Forum for leaders of the European partners will be held in Romania in October. The summer Refresher course in 2023 for missionaries on home assignment is due to be held in the UK in August at the NCC campus.

As churches are seeking to return to a more normal programme of meetings and services more opportunities are opening up for NTM to be represented there. However, some churches have continued to request meetings using Zoom. Meetings are also being planned in universities and colleges.

The trustees are continuing to work on the changing the current charitable status to a CIO.

K. Trustee Training

Some trustee training courses have been successfully undertaken this year. The Trustee Board has met three times during the year and will meet in October for the Annual General Meeting.

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New Tribes Mission – For the Year Ended 31 August 2022

Structure, Governance and Management

Governing document

New Tribes Mission is a registered Charity and is governed by a trust deed dated 1 January 1980.

Recruitment, appointment, induction, and training of new trustees

Under the Trust Deed, the number of trustees shall not be less than three and not more than eight in number, unless one of the trustees be a Trust Corporation within the meaning of the Charities Act 2011. The UK committee may appoint any individual as a trustee.

Organisational structure

New Tribes Mission is a non-denominational, evangelical organisation, being made up of members of like faith. It is a partner of over 30 other New Tribes Mission (NTM) and Ethnos360 Partners worldwide who serve together according to a global ministry agreement that defines the doctrine, practise, and policies of NTM.

New Tribes Mission has its Head Office for the United Kingdom in North Cotes, Lincolnshire.

New Tribes Mission operates a three-phase training programme called North Cotes College also located in North Cotes, Lincolnshire, to prepare missionary candidates. It is primarily to serve the UK and its European partners but does accept candidates from anywhere in the world as long as they comply with the entry requirements of the training centre and the UK government.

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New Tribes Mission – For the Year Ended 31 August 2022

Policies

The policies adopted to ensure the objectives of the Mission are met include:

Facilitating the sending of missionaries from churches in the UK. Missionaries visit churches on home assignment and Mission representatives, to inform of world needs and present the opportunities for involvement through the various programmes that the Mission provides.

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New Tribes Mission – For the Year Ended 31 August 2022

Financial Review

Investment policy and objectives

Funds not required for the current needs of New Tribes Mission may be invested in investments of any kind at the discretion of the UK Committee. The trustees have a duty under the Mission's Trust Deed at all times to treat as income funds that might otherwise be regarded as capital.

Reserves policy

It is not the policy of New Tribes Mission to hold unrestricted reserves unless the trustees have designated these for a specific purpose. Details of designated reserves are shown as part of the financial statements.

The trustees have agreed that there needs to be a minimum level of unrestricted reserves held to deal with any unforeseen events affecting primarily the running of the site at North Cotes and the College Activities. This reserve has been set at £50,000 and is reviewed on a regular basis.

Total incoming resources amounted to £2,033,807 (2021 total incoming resources £1,233,893). Total resources expended amounted to £2,026,803 (2021 - total resources expended £1,169,067). This gives rise to a total surplus for the year of £7,004 (2021 - a surplus of £64,826).

The net assets of New Tribes Mission amount to £1,305,075 (2021 - total net assets £1,297,250) as at 31 August 2022.

Auditors

The auditors, Sheen Stickland, will be proposed for reappointment.

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New Tribes Mission – For the Year Ended 31 August 2022

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:

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.

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New Tribes Mission – For the Year Ended 31 August 2022

Report of the Independent Auditors

Opinion

We have audited the financial statements of New Tribes Mission (the 'charity') for the year ended 31[st] August 2022, which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the

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New Tribes Mission – For the Year Ended 31 August 2022

audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other

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New Tribes Mission – For the Year Ended 31 August 2022

information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements, which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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New Tribes Mission – For the Year Ended 31 August 2022

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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New Tribes Mission – For the Year Ended 31 August 2022

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Section 144 of the Charities Act 2011 and regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees and the trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

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New Tribes Mission – For the Year Ended 31 August 2022

Accounts at a glance

Where Our Income Came From

----- Start of picture text -----
Missionary
Donations
77.80%
North Cotes
Donations
College
to NTM
10.64%
3.72%
Head Legacies
office 1.84%
1.53% Government
Grants Hospitality Investments
1.28%
3.09% 0.09%
----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

----- Start of picture text -----
How the funds were spent
Missionary
activity
79.63%
Campus
maintenance Charity management & North Cotes
8.38% admin. 3.79% College 7.37%
Noah's Ark
Nursery 0.84%
----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

Missionary Activity by Country

----- Start of picture text -----
PHILIPPINES
PAPUA NEW PARAQUAY 5.49%
GUINEA SOUTH
0.24%
33.89% EAST
AFRICA
4.82%
MEXICO
0.13% USA
17.56%
BRAZIL
IRELAND
0.60%
1.30%
CANADA
1.82%
ASIA PACIFIC
13.10%
COLOMBIA
9.81%
WEST AFRICA GERMANY
10.20% 0.94%
----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

Statement of Financial Activities for the year ended 31st August 2022

----- Start of picture text -----
2021 Total
Unrestricted Restricted Funds to
Funds Funds 2021/22 31/08/2021
£ £ £ £
Incoming resources
Income and endowments
from:
Donations and legacies 1 117,567 1,582,282 1,699,849 1,042,425
Charitable activities
North Cotes College 1 228,951 228,951 144,147
Headquarters 1 76,958 76,958 33,698
Site Services 1 26,117 26,117 12,887
Investments 1 1,932 1,932 736
Total 451,525 1,582,282 2,033,807 1,233,893
Resources expended
Expenditure on:
Charitable activities
North Cotes College 3 166,270 166,270 90,027
Headquarters 3 76,710 1,613,759 1,690,469 986,223
Site Services 3 170,064 170,064 92,817
-
Inter Department Transfers
Total 413,044 1,613,759 2,026,803 1,169,067
Net income/(expenditure)
before investment 38,481 (31,477) 7,004 64,826
Net income/(expenditure) 38,481 (31,477) 7,004 64,826
Other recognised
Gain on Sale of Fixed Assets 821 - 821 -
Net movement in funds 39,302 (31,477) 7,825 64,826
Reconciliation of funds:
Total funds brought forward 1,104,874 192,376 1,297,250 1,232,424
Total funds carried forward 1,144,176 160,899 1,305,075 1,297,250
Notes
----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

Balance Sheet as at 31[st] August 2022

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New Tribes Mission – For the Year Ended 31 August 2022

Cash Flow Statement as at 31[st] August 2022

Notes
Cash Flows from operating activities
Cash used from operations
1
Interest Paid
Net cash provided by (used in) operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Gain on Sale of Fixed Asset
Interest received
Net cash provided by (used in) investing activities
Change in cash and cash equivalents at the beginning of the reporting period
Cash and cash equvalents at the end of the reporting period
Change in cash and cash equivalents in the reporting period
2021/22
2021 Total
Funds to
31/08/2021
£
£
(14,786)
39,393
(1,551)
(850)
(16,337)
38,543
(4,200)
(3,890)
2,300
-
1,932
736
32
(3,154)
(16,305)
35,389
518,641
483,252
502,336
518,641

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New Tribes Mission – For the Year Ended 31 August 2022

Notes to the Cash flow Statement as at 31[st] August 2022

Reconcilation of Net Income / (Expenditure) to net cash flow from operating activities

Adjustments for:
Depreciation Charges
Interest Received
Interest Paid
(Increase)/decrease in stocks
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net Cash provided by (used in) operating activities
Net income/(expenditure) for the reporting period
(as per statement of financial activity)
2021/22
2021 Total
Funds to
31/08/2021
£
£
7,004
64,826
20,509
15,531
(1,932)
(736)
1,551
850
658
(3,796)
(75,139)
(417)
32,563
(36,865)
(14,786)
39,393

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New Tribes Mission – For the Year Ended 31 August 2022

Notes to the Accounts for year ended 31[st] August 2022

Accounting Policies

Basis of preparing the financial statements

The financial statements of New Tribes Mission, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS102) '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 with the exception of investments, which are included at fair value.

Income

All incoming resources, with the exception of legacies, are included on the Statement of Financial Activities when New Tribes Mission is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Legacies are recognised when it is probable that they will be received.

Provision is made for tax recoverable on income received during the period and included under the relevant heading in the financial statements.

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New Tribes Mission – For the Year Ended 31 August 2022

Donated fixed assets

Assets given for use by New Tribes Mission are brought into account at a reasonable estimate of their value to New Tribes Mission as determined by the Trustees.

Personal gifts

Funds are received by the UK Head Office for distribution to missionaries. In the financial statements these funds are accounted for as restricted income. The subsequent distribution is accounted for as direct charitable expenditure.

Investment assets and income

Investments are stated at historical cost.

Expenditure

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.

All expenditure, including expenditure to be met from donations and gifts, or other restricted funding, is recognised when the liability is incurred.

When funding has been received but the expenditure has not been incurred, the funds are carried forward as restricted reserves.

Depreciation is treated as charitable activities as fixed assets are primarily for the use of New Tribes Mission.

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New Tribes Mission – For the Year Ended 31 August 2022

Governance costs

Comprises the costs of governance arrangements, which relate to the general running of New Tribes Mission.

Allocation and apportionment of costs

Expenditure which does not directly relate to the objects of New Tribes Mission is analysed between charitable support costs, governance costs and costs of raising funds.

Items which involve more than one cost category are apportioned as appropriate to the cost categories involved.

Expenses relating to restricted funds are shown separately.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment - 20% on cost Motor vehicles - 10% on cost Furniture - 10% on cost Biomass boiler - 5% on cost

No depreciation is provided on freehold property because the trustees are of the opinion that the open market values of the freehold properties are in excess of the historical cost. An impairment review is undertaken annually, and it is considered by the trustees that there has been no permanent diminution in value.

Assets purchased or donated with a cost or value exceeding £500 are capitalised.

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New Tribes Mission – For the Year Ended 31 August 2022

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

New Tribes Mission is exempt from direct tax on its charitable activities.

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New Tribes Mission – For the Year Ended 31 August 2022

1. Analysis of Income

----- Start of picture text -----
2021 Total
Unrestricted Restricted Funds to
funds income funds 2021/22 31/08/2021
Analysis £ £ £ £
Donations Legacies 37,508 - 37,508 4,303
and General Income - Headquarters 75,623 - 75,623 60,076
legacies: Missionary Gifts - Headquarters 2,936 1,529,381 1,532,317 937,782
Field Gifts - Headquarters - 52,901 52,901 39,534
Gift In Kind - North Cotes College 1,500 - 1,500 730
Total 117,567 1,582,282 1,699,849 1,042,425
Charitable Registration - North Cotes College 498 - 498 324
activities: Student Fees - North Cotes College 186,500 - 186,500 131,284
Miscellaneous Income - North Cotes
College 27,913 - 27,913 10,465
EYFS Funding - North Cotes College 14,040 - 14,040 2,073
Meals - Site Services 9,375 - 9,375 4,936
Accommodation Charges - Site Services 5,220 - 5,220 283
Miscellaneous Income - Site Services 6,320 - 6,320 3,953
Launderette Income - Site Services 5,202 - 5,202 3,715
Miscellaneous Income - Headquarters 2,913 - 2,913 2,194
Income Postage - Headquarters 163 - 163 780
Income RHI - Headquarters 42,763 - 42,763 30,533
Promotional Stock Income - Headquarters 1,433 - 1,433 192
Total 302,340 - 302,340 190,732
Other Covid Business Rate Relief Grant 5,971 - 5,971 -
Income: Write off of Short Term Loan 23,715 - 23,715 -
Total 29,686 - 29,686 -
Income from Interest income 1,932 - 1,932 736
investments: Total 1,932 - 1,932 736
TOTAL INCOME 451,525 1,582,282 2,033,807 1,233,893
----- End of picture text -----

All income in the prior year was unrestricted except for income directly donated to Missionaries, Associates, and their associated accounts.

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New Tribes Mission – For the Year Ended 31 August 2022

2. Analysis of Receipt of Government Grant

----- Start of picture text -----
|||| |---|---|---| |This year|Last year| |Description|£|£| |Renewable Heating Incentive|Grant received for Biomass Heating System|42,763 30,533| |Lincolnshire County Council|Early Years Childcare Funding|14,040 2,073| |Lincolnshire County Council|Covid 19 Business Rate Additional Relief Grant|5,971 -| |Total|62,774 32,606|

----- End of picture text -----

----- Start of picture text -----
||||| |---|---|---|---| |3.|Analysis of Expenditure| |Restricted| |Unrestricted|Expenditure| |funds|funds|Total funds|Last year| |Analysis|£|£| |Expenditure on|North Cotes College|166,270 - 166,270 90,027| |charitable activities|Headquarters| |76,710 1,613,759 1,690,469 986,223| |Site Services|170,064 - 170,064 92,817| |Total expenditure on charitable| |activities|413,044 1,613,759 2,026,803 1,169,067|

----- End of picture text -----

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Grant| |Activities undertaken|Total this|Total prior| |Activity or programme|funding of|Support Costs| |directly|year|year| |activities| |£|£|£|£|£| |North Cotes College|166,270|-|-|166,270|90,027| |Headquarters|19,305|1,613,759|57,405|1,690,469|986,223| |Site Services|58,076|-|111,988|170,064|92,817| |Total|243,651|1,613,759|169,393|2,026,803|1,169,067|

----- End of picture text -----

4. Support Costs

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Headquarters|Site Services|Grand total| |Support cost|This year|Prior Year|This year|Prior Year|This year|Prior Year| |£|£|£|£|£|£| |Management|52,510|30,436|110,308|33,066 162,818|63,502| |Finance|1,551|850|1,680|8,130 3,231|8,980| |Governance|3,344|4,146|-|1,925 3,344|6,071| |Total|57,405 35,432 111,988 43,121 169,393|78,553|

----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

5. Auditors Remuneration

Audit Fee
Total
This year
Last year
£
£
7,800 7,200
7,800 7,200

6. Analysis of Grants paid (Included in cost of charitable activities)

Analysis Grants to institutions Grants to individuals Support costs Total This Year Prior Year This Year Prior year This year Prior Year This Year Prior Year £ £ £ £ £ £ £ £ Headquarters - - 1,613,759 947,462 - - 1,613,759 947,462 Total - - 1,613,759 947,462 - - 1,613,759 947,462

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New Tribes Mission – For the Year Ended 31 August 2022

7. Tangible Fixed Assets

At the beginning of
the year
Additions
Revaluations
Disposals
At end of the year
At beginning of the
year
Disposals
Depreciation
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
Net book value
Depreciation
Freehold
land &
buildings
Other land &
buildings
Biomass
Boiler
Plant,
machinery
and motor
vehicles
Fixtures,
fittings and
equipment
Total
£
£
£
£
£
£
556,288 111,936 278,702 27,260 128,866 1,103,052
- - - 1,500 2,700 4,200
- - - - - -
- - -
(1,500)
(7,870)
(9,370)
556,288 111,936 278,702 27,260 123,696 1,097,882
- - 90,706 20,723 116,460 227,889
- - -
(21)
(7,870)
(7,891)
- -12,194 1,488 6,827 20,509
- -102,900 22,189 115,417 240,507

556,288 111,936 187,996 6,537 12,406 875,163

556,288 111,936 175,802 5,071 8,279 857,375

8. Tangible Fixed Asset Disclosures

Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

Within the "Other Freehold Property" the charity owns a 24.58% share of a Residential property.

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New Tribes Mission – For the Year Ended 31 August 2022

9. Fixed Asset Investments

9. Fixed Asset Investments 9. Fixed Asset Investments
Carrying (fair) value at beginning
of period
Other
Total
3
3
Carrying (fair) value at end of year 3
3

The Fixed Asset Investment relates to a shareholding in Haven Sands Management Company Limited.

10. Current Asset Investments

Analysis of current
asset investments
Close Brothers 95 Day
Total
This year
Last year
£
£
60,075 142,589
60,075 142,589

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New Tribes Mission – For the Year Ended 31 August 2022

11. Stock

----- Start of picture text -----
For For resale Total
distribution
£ £ £
Charitable activities: (Literature
& Clothing)
Opening - 7,051 7,051
Added in period - 337 337
Expensed in period - (1,526) (1,526)
Adjustments - 48 48
Closing - 5,911 5,911
Other trading activities:
(Campus Management Team)
Opening 13,375 - 13,375
Added in period 6,035 - 6,035
Expensed in period (5,345) - (5,345)
Adjustments (207) - (207)
Closing 13,858 - 13,858
13,858 5,911 19,769
Total this year
13,376 7,051 20,427
Total previous year
----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

12. Analysis of Debtors

Trade debtors
Outstanding Student /
Volunteer Accounts
Income Tax
Recoverable
Prepayments and
accrued income
Total
Amounts falling due
within one year
Amounts falling due
after more than one
Totals
This year
Last year
£
£
37,894 309
- 93
4,623 4,871
85,426 47,172
This year
Last year
£
£
11,400 11,760
- -
- -
- -
This Year
Last Year
£
£
49,294
12,069
-
93
4,623
4,871
85,426
47,172
127,943 52,445 11,400 11,760 139,343 64,205

Information on Long Term Debtor

The long term debtor balance relates to a loan to a member of New Tribes Mission. This was for the purchase of a property adjoining the North Cotes site.

13. Analysis of Creditors

This year
Last year
This year
Last year
£
£
£
£
Biomass Loan
- 23,715 -
Trade creditors
57,028 18,563 - -
Student Fees received in
advance
38,588 27,587 - -
Accruals and deferred income
14,829 7,444 - -
Amounts owed to Volunteers
439 160 - -
Other creditors
102,866 103,719 - -
Total 213,750 181,188 - -
Amounts falling due
within one year
Amounts falling due
after more than one year
This year
Last year
This year
Last year
£
£
£
£
- 23,715 -
57,028 18,563 - -
38,588 27,587 - -
14,829 7,444 - -
439 160 - -
102,866 103,719 - -
Amounts falling due
within one year
Amounts falling due
after more than one year

Information for Biomass Loan Short Term Creditor

The Biomass loan short term creditor has been written off in 2021/22. Despite not having official notice, it is the Missions understanding that this loan is no longer required to be repaid.

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New Tribes Mission – For the Year Ended 31 August 2022

14. Cash at Bank and in Hand

----- Start of picture text -----
This year Last year
£ £
Santander Current Account 87,743 82,486
Santander Savings Account 7,092 102,087
Royal Bank of Scotland Deposit Account 38,823 188,125
Petty Cash 2,756 3,353
Insignis Banking Portal 305,845 -
Total 442,259 376,051
15. Lease Commitments
This Year Last Year
<1 Yr 1-5 Yrs >5 Yrs <1 Yr 1-5 Yrs >5 Yrs
£ £ £ £ £ £
Fixtures, Fittings &
Equipment
Xerox Photocopier - - - 3,264 1,632 -
- - - -
Sharp MX3070 - Head Office 844 3,376
- - - -
Sharp MX3070 - Publications 844 3,376
- - - -
Sharp MX301 - Nursery 422 1,372
Sharp MX6070 - NCC 3,046 12,184 - - - -
Total 5,156 20,309 - 3,264 1,632 -
----- End of picture text -----

Note

5 Year Operating Lease expires 2027

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New Tribes Mission – For the Year Ended 31 August 2022

16. Movement in Funds

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2022 Fund| |Type|2021 Funds|balances| |Restricted /|brought|carried| |Unrestricted|forward|Income|Expenditure|Transfers|forward| |Fund names|£|£|£|£|£| |General Unrestricted Fund|Unrestricted|115,931 449,410 (413,044) (5,927) 146,370| |Fixed Asset Reserve|Unrestricted|851,448 - - 5,927 857,375| |Contingency Fund|Unrestricted|87,495 2,936 - - 90,431| |General Fund Reserve|Unrestricted|50,000 -|-|- 50,000| |Total Unrestricted Funds|1,104,874 452,346 (413,044) - 1,144,176| |Direct Missionary Support|Restricted|179,728 1,572,846 (1,606,577) - 145,997| |Deacons Fund|Restricted|2,638 2,000 (281) - 4,357| |Student Relief Fund|Restricted|6,749 841 (931) - 6,659| |Workshop Roof Fund|Restricted|3,261 625 - - 3,886| |Energy Efficiency Fund|Restricted|- 5,970 (5,970) -|-| |Total Restricted Funds|192,376 1,582,282 (1,613,759) - 160,899| |Total Funds|1,297,250 2,034,628 (2,026,803) - 1,305,075|

----- End of picture text -----

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |2021 Fund| |Type|2020 Funds|balances| |Restricted /|brought|carried| |Unrestricted|forward|Income|Expenditure|Transfers|forward| |Fund names|£|£|£|£|£| |General Unrestricted Fund|Unrestricted|74,768 256,577 (221,605) 6,191 115,931| |Fixed Asset Reserve|Unrestricted|857,639 - - (6,191) 851,448| |Contingency Fund|Unrestricted|82,919 4,576 - - 87,495| |General Fund Reserve|Unrestricted|50,000 -|-|- 50,000| |Total Unrestricted Funds|1,065,326 261,153 (221,605) - 1,104,874| |Direct Missionary Support|Restricted|158,673 967,392 (946,338) - 179,728| |Deacons Fund|Restricted|2,521 117 -|2,638| |Student Relief Fund|Restricted|4,879 1,970 (100)|6,749| |Playground Fund|Restricted|1,025 - (1,025) - -| |Workshop Roof Fund|Restricted|- 3,261 -|- 3,261| |Total Restricted Funds|167,098 972,740 (947,463) - 192,376| |Total Funds|1,232,424 1,233,893 (1,169,068) - 1,297,250|

----- End of picture text -----

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New Tribes Mission – For the Year Ended 31 August 2022

Restricted funds arise where a donor has placed a specific restriction on the use of the funds.

Direct Missionary support comprises restricted donations, gifts and other monies received for the support of missionaries in the field of ministry. These funds are forwarded to the designated missionary.

The Deacon’s Fund is a fund that receives income either from donations or from transfers from other NTM accounts to help such accounts that are in need. The UK committee controls the allocation of the funds in the Deacon Fund.

The Student Relief Fund is a fund that receives income from either donations or from transfers from other NTM accounts to help with such student accounts that are in need, either in regard to paying fees or with living costs. The allocation of the funds in the Student Relief Fund is under the control of the North Cotes College Committee.

The Playground Fund is a fund for the development of a children's playground.

The Workshop Roof Fund is a fund that receives income from donations to support the maintenance and repair of the main Workshop Roof at the North Cotes site.

The Energy Efficiency Fund allows for donations to be received that are specific to carrying out deemed projects at the North Cotes site that would help in improving energy consumption at the Campus. Examples of such works would include plumbing, insulation, etc.

New Tribes Mission holds sufficient liquid assets to enable restricted funds to be applied in accordance with the restrictions.

The Contingency Fund is an unrestricted fund maintained to cover expenses of a major contingency situation involving a

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New Tribes Mission – For the Year Ended 31 August 2022

member or associate member of NTM-UK. As a way of anticipating such expenses all member (full or associate) contribute 0.75% of their gross income (as received at source by NTM-UK) into a contingency fund. This does not include personal funds or funds received from other International NTM partners, (similar charges may be charged at source in the other NTM partner country).

Transfers between the general fund and the fixed asset reserve represent movements within fixed assets during the year.

17. Trustee Benefits

For the year's ending 31st August 2021 and 31[st] August 2022 no Trustee remuneration were paid.

The following Trustee expenses were paid in the year ending 31[st] August 2022.

The following Trustee expenses
2022.
were paid in the year ending 31stAugust were paid in the year ending 31stAugust were paid in the year ending 31stAugust
Type of expenses
reimbursed
2021/2022 2021
£ £
Travel 42.30
TOTAL 42.30

18. Transactions with Related Parties

Name of the trustee
or related party
Relationship to
charity
Description of the
transaction(s)
North Cotes Parish
Council
NTM UK Trustee
is also a Parish
Councillor
Donation for room
use credited to NTM
Miscellaneous
Income
Amount
£

150
150

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New Tribes Mission – For the Year Ended 31 August 2022

We give thanks to God for His continued provision for the work of New Tribes Mission, both over this past year, as well as previous years.

Thanks also go to all those churches and individuals that have faithfully supported the work of NTM; by their prayers; through their giving; through their encouragement to the mission as a whole and to each missionary.

Finally, we want to acknowledge each missionary, associate, volunteer and student at North Cotes College who have helped us in the task of reaching the unreached with the good news of the gospel.

New Tribes Mission

Kenneth Campbell Road North Cotes Grimsby DN36 5XU 01472 387700 www.ntm.org.uk Registered charity number 278627

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New Tribes Mission – For the Year Ended 31 August 2022

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