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REGISTERED COMPANY NUMBER: 02425628 (England and Wales)
REGISTERED CHARITY NUMBER: 1001599














REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

GROUND LEVEL MINISTRY TEAM

GROUND LEVEL MINISTRY TEAM

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024










Page

Report of the Trustees 1 to 5

Independent Examiner's Report 6

Statement of Financial Activities 7

Balance Sheet 8

Cash Flow Statement 9

Notes to the Cash Flow Statement 10

Notes to the Financial Statements 11 to 18

GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024



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 31 December 2024. 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
Ground Level's charitable objects are: To advance the Christian Faith by promoting, supporting, and encouraging the Church in the area of The Humber to the Wash and beyond by any means whatsoever including (but not by way of limitation) the preaching and proclamation of the Christian Gospel and the teaching of Christian Doctrine and Principles along with the pastoral care of Christian people and those in leadership within the Church.

Grantmaking
The Directors/Trustees receive applications for funding of specific projects from churches within the Ground Level Network. Applications are made to the Executive Team. These are considered by the Directors/ Trustees and the Ground Level Executive team throughout the year. Applicants for funding are required to evidence that they can meet the criteria within the grant making policy before grants are processed. The successful funding applicants are asked to report back on their progress, evidencing successful achievement of agreed outcomes.

Volunteers
The monetary value of volunteers' time has not been quantified, but the Directors/Trustees are extremely grateful for their contribution and support, especially with our summer 'Awaken' gathering, in August 2024 which involved 351 volunteers contributing over 7,600 hours.

PUBLIC BENEFIT

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17(5) of the 2011 Charities act when reviewing our aims and objectives and in planning our future activities. In particular, the Directors/Trustees consider how planned activities will contribute to the aims and objectives they have set.


GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024


ACHIEVEMENT AND PERFORMANCE
Charitable activities
In 2024 all of our events were 'in-person' with options for online attendance enabling people to benefit who have previously been challenged by distance of travel.

In April 2024 our 3-day leaders conference attracted 467 delegates from the UK & overseas. Through keynote and co-lab sessions we focused on equipping leaders, teams and churches to increase their impact in the communities they operate within, and we provided specific input for emerging and younger leaders.

The Monthly Leaders Days have continued with national speakers representing significant churches/church networks or related third sector organisations. The accumulative total attendance at these days numbered 842.

Our quarterly Leaders National Forums days are well attended by key leaders and emerging leaders within the Ground Level network. The focus of these gatherings has been to equip our churches based on key needs identified among the Churches. An additional venue for these events has been launched in Cambridge to provide better accessibility for our developing East Anglia Region.

Ground Level's focus on training and equipping senior church leaders, and leadership teams, allows them to better serve the people within their church constituency and their local community. In addition to our regular leadership training and equipping days we had an eighth intake to our 'Leadership Engine' programme; a bespoke leadership training course. A second year of training is also available for those who have completed year one. In total 48 students are engaged in the current programme.

Our wellbeing 'Leader Care' provision enables churches to tap into a range of courses designed to equip leadership teams in understanding more about the intersection of sound theology and research based therapy. In addition, church leaders are able access counselling to support them and resolve emotional, psychological and relationship issues.

The Ground Level 'Theology Forum' continued; where experienced leaders gather to discuss theological topics, their findings are then released for the benefit of the Network in the form of written publications, seminars and training opportunities.

A series of successful 'Long Lunch' events have been undertaken aimed at; connecting with leaders who are often restricted by geography from joining our regular leader events in-person, and also engaging with churches & leaders who are considering joining the network.

The churches and leaders within the network continue to be linked together via regional & relational 'Connections'. Also, we continue to develop Team Leader Cohorts to bring together leaders from different aspects of church life, (Worship Leaders, Youth Ministry Leaders, Kids Ministry Leaders, Administration, Community/ Social Action Leaders), for collaboration, sharing ideas and cheering each other on.

Two years ago we launched our online portal providing leadership, church management, and ministry resources and over the last twelve months we have continued to develop resource partnerships with key organisations including:

- Stewardship - helping our churches activate generosity, resource their calling and make a difference

- Thirtyone:Eight - equipping our churches with the knowledge and skills to create safer environments for children and adults at risk

- Kingdom Bank - providing our churches with financial services which serve them in their ministry & mission

A second, 'Awaken' gathering, on the Lincolnshire showground ran for four days over the August bank holiday weekend 2024. This event was for all ages and incorporated 'Youth Revival' catering for 11-18 year-olds. The event attracted a total of 4357 delegates representing 254 churches. Keynote speakers from the UK and overseas participated, and a wide variety of seminar topics were available for delegates to choose from focusing on the strategic objectives of the network. We are grateful to our sponsors 'World Vision' and 'Care for the Family', for their continued commitment to the event.

In 2024 we were also happy to host safeguarding training for Church Trustees and Senior Leaders in partnership with Thirtyone:Eight, the training was well attended by 22 people and many commented how helpful it had been.

Disclosure and Barring Service - Ground Level is an umbrella organisation that many of our churches make use of to carry out DBS checks for eligible people, working with children and vulnerable adults. We provide this service to our churches to enable them to recruit the right people to work and volunteer.


GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024


FINANCIAL REVIEW
Financial position
The charity entered the period in a good financial position and has qualified people and systems in place to continually monitor the financial implications of external forces on the organisation.

Investment policy and objectives
There are no restrictions on the charity's power to invest. However, the Directors/Trustees do not consider it to be in line with the objectives of the charity to be investing funds at this time.

Reserves policy
The Directors/Trustees consider the financial position of the charity to be satisfactory. The Statement of Financial Activities shows net income for the year ended 31 December 2024 of £697,917 (2023- £601,978) and net expenditure of £591,145 (2023- £494,401). Free reserves at the year-end amount to £314,145 (2023 - £207,825). The Directors/Trustees have considered the requirement for reserves in line with the uncertainties regarding income for the charity. In addition to six months of operating expenditure, a provision is held for statutory redundancy payments and a provision for contractual obligations for the organisation's larger events. Target reserve levels for 2025 are £182,550.

Of the surplus currently held within free reserves the following amounts Trustees expect to be funded by these surplus free reserves in the coming year of 2025 are:

- £30,000 to support anticipated increased costs to host Awaken 2025
- £20,000 for grant funding scheme to network churches
- £50,000 to support increased costs in 2025

The Directors/Trustees review the target and actual level of reserves quarterly.

FUTURE PLANS
The Leadership days and conferences will continue with an emphasis on building strong, healthy churches that are of benefit to their local areas. The online portal for leaders and churches will continue to be developed, providing leadership, church management and ministry resources.

Team Leader Cohorts will continue to be developed and expanded.

The network will continue to expand its series of care and development mechanisms to support the wellbeing of Church leaders giving them access to counselling and coaching through relationships with trusted partners.

In addition to the newly created East Anglia Region we envisage further Regions being developed across the UK. These new Regions will provide a greater sense of ownership and accessibility for the network churches within specific geographic boundaries.

The annual 'Awaken' gathering of the network churches, on the Lincolnshire showground will continue to be developed for August 2025.

Ground Level has several strong overseas connections including the 'One Focus' network in the USA, the O2 Network also in the USA, the 'Christian Network' in South Africa and two churches in Spain. Ground Level will continue developing these connections.

Work will continue in partnership with some significant UK organisations under the umbrella of 'Partners for Influence' (PFI). These links give added value and mutual development as the organisations share the same goals but work these out in different contexts. The UK PFI constituency would represent a large number of Churches within the nation and Ground Level sees its role as facilitating the gathering of this strategic body.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is constituted as a company limited by guarantee and is therefore governed by a Memorandum and Articles of Association. It is also known as the Ground Level Network.

Recruitment and appointment of new trustees
Ground Level seeks the appointment of new Directors/Trustees from churches within the Ground Level network. It seeks to identify those considered suitable to provide a balance of skills and strengths.


GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
The charity is managed by the Directors/Trustees who have ultimate control over the management and operations of the Charity, including the administration and management of the Charity's funds and assets.

The Directors/Trustees accompanied by the Executive team meet regularly throughout the year and have responsibility of ensuring the day-to-day activities of the Charity are adequately managed by the Operations staff.

The 'Ground Level Team' has been set in place and operate with delegated authority to develop vision and oversee the strategic development of key areas of activity. This team is accountable to the Directors and a number of the Directors are included in the GL team.

The Operations staff have the responsibility of implementing the Director/Executive team's directives and are in regular communication with the network leader and chair.

Induction and training of new trustees
On appointment, new Directors/Trustees meet with the Operations Manager & Chair who acquaint them with their job description and responsibilities as Directors/Trustees.

Risk management
The Directors/Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Directors/Trustees have updated the risk management strategy which includes: an annual review of the principal risks and uncertainties that the charity faces; the review of current policies, systems and procedures to mitigate those risks identified in the annual review; and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

This work has identified that financial sustainability remains a major risk that the charity faces. A key element in the management of financial risk is a regular review of available funds to settle debts as they fall due and active management of trade debtors and creditors balances to ensure sufficient working capital by the charity. The review of financial controls in relation to internal security also forms part of the financial risk management. Attention has also been focused on non-financial risks arising from fire, health and safety of staff, and event delegates. These risks are managed by ensuring in-date accreditation; adequate insurance and robust policies and procedures are in place and regular awareness training for staff working in these operational areas.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02425628 (England and Wales)

Registered Charity number
1001599

Registered office
22 Newland
LINCOLN
LN1 1XD

Trustees
D. Jones
N. Collins
M. R. I. Hopkins
R. C. A. Tucker
C. L. Bell

Independent Examiner
C M Tams F.C.A
Smethurst & Co LLP
12 Abbey Road
GRIMSBY
DN32 0HL


GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024


REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
Virgin Money
124 High Street
SCUNTHORPE
DN15 6ES

Solicitors
Lawson Lewis Blakers
11 Hyde Gardens
Eastbourne
East Sussex
BN21 4PP

Senior Staff
P. Benger
J. Gibson

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Ground Level Ministry Team for the purposes of company law) 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).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 8 July 2025 and signed on its behalf by:





D. Jones - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)


Independent examiner's report to the trustees of Ground Level Ministry Team ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.

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
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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
3. 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
4. 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.








C M Tams F.C.A

Smethurst & Co LLP
12 Abbey Road
GRIMSBY
DN32 0HL

8 July 2025

GROUND LEVEL MINISTRY TEAM

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2 245,198 - 245,198 229,204

Charitable activities 4
Awaken Event 348,286 - 348,286 281,828
Conferencing 91,313 - 91,313 75,198
General 9,971 - 9,971 14,898

Investment income 3 3,149 - 3,149 850
Total 697,917 - 697,917 601,978

EXPENDITURE ON
Charitable activities 5
Awaken Event 350,871 - 350,871 251,390
Conferencing 83,304 - 83,304 74,419
General 156,970 - 156,970 168,592
Total 591,145 - 591,145 494,401

NET INCOME 106,772 - 106,772 107,577


RECONCILIATION OF FUNDS
Total funds brought forward 208,648 - 208,648 101,071

TOTAL FUNDS CARRIED FORWARD 315,420 - 315,420 208,648

CONTINUING OPERATIONS
All income and expenditure has arisen from continuing activities.

GROUND LEVEL MINISTRY TEAM (REGISTERED NUMBER: 02425628)

BALANCE SHEET
31 DECEMBER 2024

31.12.24 31.12.23
Unrestricted Restricted Total Total
funds funds funds funds
as restated
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 14 1,275 - 1,275 823

CURRENT ASSETS
Stocks 15 6,848 - 6,848 4,941
Debtors 16 55,750 - 55,750 34,642
Cash at bank and in hand 369,346 - 369,346 295,109
431,944 - 431,944 334,692

CREDITORS
Amounts falling due within one year 17 (117,799 ) - (117,799 ) (126,867 )

NET CURRENT ASSETS 314,145 - 314,145 207,825

TOTAL ASSETS LESS CURRENT LIABILITIES 315,420 - 315,420 208,648

NET ASSETS 315,420 - 315,420 208,648
FUNDS 19
Unrestricted funds 315,420 208,648
TOTAL FUNDS 315,420 208,648

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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 8 July 2025 and were signed on its behalf by:





D. Jones - Trustee

GROUND LEVEL MINISTRY TEAM

CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024

31.12.24 31.12.23
as restated
Notes £    £   

Cash flows from operating activities
Cash generated from operations 1 75,794 147,566
Tax paid (863 ) 2,507
Net cash provided by operating activities 74,931 150,073

Cash flows from investing activities
Purchase of tangible fixed assets (694 ) -
Net cash (used in)/provided by investing activities (694 ) -

Change in cash and cash equivalents in
the reporting period

74,237

150,073
Cash and cash equivalents at the
beginning of the reporting period

295,109

145,036
Cash and cash equivalents at the end of
the reporting period

369,346

295,109

GROUND LEVEL MINISTRY TEAM

NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024


1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.12.24 31.12.23
as restated
£    £   
Net income for the reporting period (as per the Statement of Financial
Activities)

106,772

107,577
Adjustments for:
Depreciation charges 242 796
(Increase)/decrease in stocks (1,907 ) 430
Increase in debtors (20,245 ) (11,897 )
(Decrease)/increase in creditors (9,068 ) 50,660
Net cash provided by operations 75,794 147,566


2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.1.24 Cash flow At 31.12.24
£    £    £   
Net cash
Cash at bank and in hand 295,109 74,237 369,346
295,109 74,237 369,346
Total 295,109 74,237 369,346

GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024


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.

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

Income is deferred only when the charity has to fulfil conditions before it becomes entitled to it or where the donor has specified that income is to be expended in a future year.

The method used to measure the stage of completion of a service is the physical proportion of work completed.

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 payable are included when approved by the Directors/Trustees and paid out. Grants authorised but unpaid, where there is no enforceable obligation to pay, are not accrued.

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


Plant and machinery - 25% Reducing Balance

Only Fixed Assets costing in excess of £500 are capitalised.

Stocks
This is consistently valued, using the first in first out basis, at the lower of cost or net realisable value.

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

Irrecoverable VAT is charged to the Statement Of Financial Activities in the period to which it relates.

Fund accounting
All funds received as income are unrestricted in their nature, and are attributable to the principal activities of the charity. Designated funds are determined by the Trustees.

Pension costs and other post-retirement benefits
The charitable company operates defined contribution pension schemes. Contributions payable to the charitable company's pension schemes are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods and services
Services provided by volunteers are not quantified in the accounts however they are explained as part of the Trustees report.

Operating leases
Rentals under operating leases are charged to the Statement Of Financial Activities in the period to which they relate.

GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


2. DONATIONS AND LEGACIES
31.12.24 31.12.23
as restated
£    £   
Donations 141,032 125,949
Awaken Offerings 94,055 91,225
Conference Offerings 10,111 12,030
245,198 229,204

3. INVESTMENT INCOME
31.12.24 31.12.23
as restated
£    £   
Investment Income 3,149 850

4. INCOME FROM CHARITABLE ACTIVITIES
31.12.24 31.12.23
as restated
Awaken Total Total
Event Conferencing General activities activities
£    £    £    £    £   
Training Fees - 91,244 8,760 100,004 80,049
Bookings/Day Gate
Receipts

278,256

-

-

278,256

228,493

Catering/Trade Stands 32,373 - - 32,373 29,554
Grants - - - - 8,000
Media/Merchandise 9,068 69 1,088 10,225 9,340
Sponsorship 27,000 - - 27,000 16,000
Miscellaneous 1,589 - 123 1,712 488
348,286 91,313 9,971 449,570 371,924

Grants received, included in the above, are as follows:
31.12.24 31.12.23
as restated
£    £   
Church Revitalisation Trust (Love Christmas) - 8,000

5. CHARITABLE ACTIVITIES COSTS
Grant
funding of
activities Support
Direct (see note costs (see
Costs 6) note 7) Totals
£    £    £    £   
Awaken Event 350,871 - - 350,871
Conferencing 83,304 - - 83,304
General 130,668 10,934 15,368 156,970
564,843 10,934 15,368 591,145


GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


6. GRANTS PAYABLE
31.12.24 31.12.23
as restated
£    £   
General 10,934 12,000
The total grants paid to institutions during the year was as follows:
31.12.24 31.12.23
as restated
£    £   
Betel 2,000 -
Ikon Church - 200
Alive Group 3,500 1,869
New Life Sleaford - 3,840
Spring Church Caistor - 336
Market Rasen New Life - 480
Life Church Horncastle - 125
Hope House Church 690 350
Spa View Community Church - 320
Eternal Benefits - 480
The Future of Everything Network - 1,000
Asociacionde Ayuda Social Palabras de Poder - 2,200
Count Everyone In - 800
Cornerstone Family Church 744 -
Faith Church Newport 1,000 -
Home Christian Fellowship 800 -
Leadership Engine Bursary 200 -
New Life Boston Church 1,000 -
New Life Milnrow 1,000 -
10,934 12,000


7. SUPPORT COSTS
Governance
Other costs Totals
£    £    £   
General 12,618 2,750 15,368

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.12.24 31.12.23
as restated
£    £   
Independent examiners fee 2,750 2,550
Depreciation - owned assets 242 796


GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023, other than the honorariums disclosed at Note 20.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.


10. STAFF COSTS
31.12.24 31.12.23
as restated
£    £   
Wages and salaries 102,888 85,524
Other pension costs 2,991 2,874
105,879 88,398

The average monthly number of employees during the year was as follows:

31.12.24 31.12.23
as restated
Charitable Activities 5 3
Admin 2 1
7 4

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

During the year defined contribution pension costs were paid for 3 employees (2023- 4).

Fees inclusive of travel expenses,included in wages, were paid to connected third parties during the year of £22,690 (2023- £25,206) in relation to Team leader work and management work at ground level.

Amounts were paid to key management inclusive of Employers national insurance during the year of £52,386 (2023- £54,999).

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
as restated
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 229,204 - 229,204

Charitable activities
Awaken Event 281,828 - 281,828
Conferencing 75,198 - 75,198
General 6,898 8,000 14,898

Investment income 850 - 850
Total 593,978 8,000 601,978

EXPENDITURE ON
Charitable activities
Awaken Event 251,390 - 251,390
Conferencing 74,419 - 74,419
General 160,592 8,000 168,592

GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
as restated
£    £    £   
Total 486,401 8,000 494,401

NET INCOME 107,577 - 107,577


RECONCILIATION OF FUNDS
Total funds brought forward 101,071 - 101,071

TOTAL FUNDS CARRIED FORWARD 208,648 - 208,648

12. PRIOR YEAR ADJUSTMENT

Over recent years the sponsorship package for Awaken has evolved . Sponsors now receive a more significant service in return for their donation. It is therefore considered to be ancillary trade income connected to primary purpose as opposed to a donation.

As a result of this the 2023 income has been adjusted as follows

Donations and legacies reduced by £16,000

Charitable activities increased by £16,000

Reserves are unaffected.

13. TRUSTEE INDEMNITY INSURANCE

The company has paid £500 (2023 - £500) for insurance in respect of Trustees/Directors' liabilities incurred in connection with the discharge of their duties.

14. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2024 4,821
Additions 694
At 31 December 2024 5,515
DEPRECIATION
At 1 January 2024 3,998
Charge for year 242
At 31 December 2024 4,240
NET BOOK VALUE
At 31 December 2024 1,275
At 31 December 2023 823


GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


15. STOCKS
31.12.24 31.12.23
as restated
£    £   
Stocks 6,848 4,941

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
as restated
£    £   
Other debtors 54,699 33,688
Tax 863 -
VAT 188 954
55,750 34,642

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.24 31.12.23
as restated
£    £   
Accruals and deferred income 117,799 126,867

Included in other creditors is deferred income of £104,080 (2023 - £106,541) for training income and ONE/Awaken tickets paid in advance relating to services and events provided in 2025, 2024.

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.24 31.12.23
as restated
£    £   
Within one year 15,812 15,812
Between one and five years 33,041 17,453
48,853 33,265

Although Ground Level legally have the commitments noted above Alive Church contribution £10,800 per annum towards these costs for the use of the building.

19. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 208,648 106,772 315,420

TOTAL FUNDS 208,648 106,772 315,420

GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


19. 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 697,917 (591,145 ) 106,772

TOTAL FUNDS 697,917 (591,145 ) 106,772


Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 101,071 107,577 208,648

TOTAL FUNDS 101,071 107,577 208,648

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 593,978 (486,401 ) 107,577

Restricted funds
Restricted 8,000 (8,000 ) -

TOTAL FUNDS 601,978 (494,401 ) 107,577

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.1.23 in funds 31.12.24
£    £    £   
Unrestricted funds
General fund 101,071 214,349 315,420

TOTAL FUNDS 101,071 214,349 315,420

GROUND LEVEL MINISTRY TEAM

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024


19. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 1,291,895 (1,077,546 ) 214,349

Restricted funds
Restricted 8,000 (8,000 ) -

TOTAL FUNDS 1,299,895 (1,085,546 ) 214,349

A grant was received from the Church Revitalisation trust to match fund local projects as part of the Love Christmas initiative, to support the most vulnerable and isolated at Christmas.

20. EMPLOYEE BENEFIT OBLIGATIONS

The charity makes contributions for all of its employees into one of two defined contribution schemes. The amount charged to the Statement Of Financial Activities during the year was £2,991 (2023 - £2,874 ). There were no pension amounts outstanding at the 31st December 2024.

21. RELATED PARTY DISCLOSURES

Total donations from Trustees during the year amounted to £2,009 (2023- £7,677)

Included in wages and national insurance during the year were amounts totalling £16,357 (2023- £14,682) paid to S. Sargent daughter of Trustee D.Jones for employment services.

An honorarium of £100 was paid to Trustee R. Tucker for leading the Big Top Stewardship team at the Awaken Event.

An honorarium of £900 was paid to Trustee M. Hopkins for his work on the Leadership Engine team.

22. FUNDS HELD AS AGENT

As at the 31st December 2024 Ground Level held £7,901 (2023 £1,295) on behalf of the PFI network. This is not part of reserves or included as part of bank or cash within the financial statements.