| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 |
| FOR |
| GROUND LEVEL MINISTRY TEAM |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| 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 |
| Registered Charity number |
| Registered office |
| Trustees |
| 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 |
| 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 |
| 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 |
| Charitable activities | 4 |
| Investment income | 3 |
| Total |
| EXPENDITURE ON |
| Charitable activities | 5 |
| Total |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 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 |
| CURRENT ASSETS |
| Stocks | 15 |
| Debtors | 16 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 17 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 19 |
| Unrestricted funds | 208,648 |
| TOTAL FUNDS | 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 |
| 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 | - |
| 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 |
| Awaken Offerings |
| Conference Offerings |
| 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 | - |
| 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 |
| 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 |
| Other pension costs |
| 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 |
| 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 |
| Charitable activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| 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 |
| NET INCOME |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 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 |
| Additions |
| At 31 December 2024 |
| DEPRECIATION |
| At 1 January 2024 |
| Charge for year |
| At 31 December 2024 |
| NET BOOK VALUE |
| At 31 December 2024 |
| At 31 December 2023 |
| 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 |
| 16. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.24 | 31.12.23 |
| as restated |
| £ | £ |
| Other debtors |
| Tax |
| VAT |
| 17. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.12.24 | 31.12.23 |
| as restated |
| £ | £ |
| Accruals and deferred income |
| 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 |
| Between one and five years |
| 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 | 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 | ( |
) | 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. |