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Company registration number: 02425628
Charity registration number: 1001599
Ground Level Ministry Team
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Ground Level Ministry Team
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—9
Independent Examiner's Report | 10
Statement of Financial Activities (including Income and Expenditure Account) | 11
Balance Sheet | 12—13
Statement of Cash Flows | 14
Notes to the Statement of Cash Flows | 15
Notes to the Financial Statements | 16—23

Page 1
Ground Level Ministry Team
Company No. 02425628
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
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.
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.
Grant Making
During 2025, we have continued to operate our Church seed grant scheme with £20,000 available in 2025 for Churches under 4 categories:
• Church planting
• Next generation
• Buildings
• Community.
Applications can be received and considered throughout the year. Applicants must meet the criteria of our grant making policy and successful applicants must provide an end of project report, provide evidence of expenditure and agreed outcomes.
Since its launch, our Churches seed grant scheme has supported 30 projects.
Volunteers
The monetary value of volunteers' time has not been quantified, but the Directors/Trustees are extremely grateful for the vital contribution made by many volunteers who offer their skills and talents, especially with our summer 'Awaken' gathering, in August 2025 which involved 329 volunteers contributing over 7,400 hours. We also estimate that a minimum of a further 2,300 volunteer hours are contributed across the network throughout the year
Achievements and Performance
Charitable Activities
THE PAST YEAR:
2025 has seen the launch of Ground Level Regions, allowing us to engage with more leaders locally across the UK through a revised programme of one key meeting per month. We have also welcomed 4 new Churches into the network and seen a milestone 250 leaders go on or compete the Leadership Engine Course since it was established.
...CONTINUED
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
Charitable Activities - continued
We began to develop a Leadership Conduct Agreement for leaders within the network. We have made significant progress on this and plan to launch this during 2026.
Charitable activities:
In 2025 all of our events were 'in-person' with an online option for those who could not be in attendance.
CHURCH LEADER SUPORT:
Leaders conference:
At the end of April, we held a 3-day leaders conference at Swanwick, Derbyshire, which attracted 455 delegated from the UK & overseas (467 last year). Through keynote messages from Anders and Camilla Olsson from Stockholm, as well as Paul and Perrianne Brownback from Texas and four streams of co-lab sessions we focused on equipping leaders, teams and churches to effectively serve the communities they operate within.
Regional leader’s forums & Leader’s gatherings:
In 2025 we introduced a new programme of leader’s events, with one key meeting each month. Our previous National Leaders forum was reformatted to become the regional leaders’ forums; each hosted at 3 locations, Chesterfield, Cambridge and Lincoln.
Subjects covered were:
• Team leadership,
• Freedom & spiritual formation
• The art of preaching
We also held 6 leaders’ gatherings. with national speakers representing significant churches/church networks or related third sector organisations. The regional leaders’ forums resulted in a 24% increase in attendance over 2024.
Both the Regional Leaders forums and the Leaders gatherings have the option of being joined remotely online.
Leadership engine:
The Ground Level ‘Leadership Engine' programme; a bespoke leadership training course is now in its 9th year. During this year we passed a significant milestone with the 250th person on or completed the course. A second year of training is also available for those who have completed year one. In total 38 students are engaged in the current programme.
For the 25/26 course, there have been some changes made to the programme. These include:
• A second residential weekend to take place in March; to help develop relationships and give more time for ministry and putting teaching into practice.
• There will be a clearer distinction between year one and year two of the course: Some of the teaching will be moved around to enable Year One to focus on a broader range of leadership roles within a church, with Year Two focused on those in a senior leadership team or role within a church.
• There will be some new content in Year One, including a module on the Theology of the Kingdom. For Year Two there is a brand-new module on Leading ministry and the Theology of Ministry.
• To enable a smooth transition, the content for year one will change this year (2025/2026) whilst year two will see changes the following year (2026/2027).
‘One of my personal highlights for the Leadership Engine Course is the final session where we dedicate a good hour to pray and commission every student and prophecy over them. It is always so encouraging to see God clearly speaking into each individual and to see other students taking a step of faith to prophecy and encourage others.’ - Mark Hopkins – Course leader.
...CONTINUED
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
Charitable Activities - continued
East Anglia Leaders breakfast:
In March over 80 leaders from churches across East Anglia gathered for breakfast, worship, connection and teaching.
Building on the Leaders Long Lunches previously hosted in the region, this event was a resounding success with the East Anglia Region team planning a follow-on event.
Team leader Cohorts:
We continue to develop our team leader cohorts, which bring together leaders within a specialist focus of Church life. 255 people connected with our Cohorts for collaboration, sharing ideas and best practice and cheering one another on. In March, our Kids Team Leader Cohort were able to access some online SEND Training from Mark Arnold. The team had a great time learning about how to make their kids ministries more accessible. Our Cohorts cover:
• Worship leaders
• Youth ministry leaders
• Kids ministry leaders
• Administration
• Community / Social action
• Tech team – NEW IN 2025
• Alpha Course leaders – NEW IN 2025
Online portal:
Now in its third year, we have continued to develop our online resource portal, providing Church leadership, Church management and ministry resources to help the local Church achieve its mission. At the end of 2025, our leader’s portal had been viewed 1000 times. We continue to develop resource partnerships with other Christian organisations that can help our network Churches achieve best practice. These include:
•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
•Care for the Family – providing resources and support for family matters and bereavement.
Leadership Conduct Agreement:
...CONTINUED
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
Charitable Activities - continued
Throughout 2025, a focus group has been developing a leader’s conduct agreement (renamed from ‘Code of Conduct’. We have completed a draft document which was sent to local Church leaders for evaluation and feedback. In the autumn, through three online forums, we received feedback from Churches and a final draft has now been prepared, with the intention of launching it to the Churches at our 2026 Leaders conference and a phased roll out beginning in the later part of 2026. The trustees are very grateful to all those who have committed a considerable amount of time, working in the background to progress this work towards completion.
Theology Forum:
The Ground Level 'Theology Forum' continued; where experienced leaders gather to discuss theological topics, this year, discussing a theological response to AI.
Leaders care:
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.
Supporting Churches
Awaken:
The Awaken celebration is our networks flagship event, held over the August bank holiday weekend on the Lincolnshire Showground. Helped by beautiful weather, we had over 4550 people from 150 Churches in attendance this year to celebrate, learn and enjoy time together. We are grateful to our sponsors 'World Vision' and 'Care for the Family', for their continued commitment to the event.
Across the site, we saw 341 people commit their lives to Jesus.
Through partnership with World Vision, 38 children have ‘chosen’ to be sponsored by people who attended the event.
A team of 329 people volunteered 7400 hours to make the event happen. We are very grateful to everyone who gave their time.
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.
Bursary scheme:
We provide a bursary scheme for leaders who want to attend the leaders conference or enrol on the leadership engine and for Church members who would like to attend the Awaken event but could otherwise not afford to do so. During the year, we provided £7273 of support through bursaries.
Network Churches:
At the end of 2025, we had 85 member Churches in the network, both in the UK and oversees.
We welcomed 4 new member Churches into the network during the year, these were:
• New Life Church Cambridge
• New Life Letchworth
• Doncaster Nepalese Church
• Perfect Cross Doncaster
‘We, the Doncaster Nepalese Church family, are so thankful and joyful to be part of the Ground Level Network, as one family in God’s Kingdom! Our vision is to share the Gospel, strengthen faith, and glorify God by bringing the light of Christ to those still living in darkness—whether national or international immigrants—so that all may come to know the Living God.’ Paul Pariyar – Pastor
...CONTINUED
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
Charitable Activities - continued
International connections:
Ground Level has several strong long established overseas connections including the
•‘One Focus' network in the USA,
•‘O2’ Network also in the USA
•‘Christian Network’ in South Africa
•Two member churches in Spain.
•We have also been exploring new connections into India.
Partners for influence:
We continue to partner 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.
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.
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 2025 of £732,638(2024- £697,917) and net expenditure of £693,132 (2024- £591,145). Free reserves at the year-end amount to £353,499 (2024 - £314,145). 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 2026 are £194,271.
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 2026 are:
• £40,000 to support anticipated increased costs to host and improve Awaken 2026.
• £25,000 for grant funding scheme to network churches
• £30,000 to support increased costs of running the network in 2026.
• £5,000 to set up a new bursary scheme to support attendees at the 2026 leaders conference.
• £5,000 towards other smaller outgoings.
The Directors/Trustees review the target and actual level of reserves quarterly.
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
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.
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.
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
Future Developments
Plans for 2026:
We will continue to provide leadership, church management and ministry resources through our regional leader’s forums, leaders gatherings, national leaders conference and the Leadership Engine. We will also look to continue to develop our cohorts and online resources.
We will look to launch the new Leadership Conduct Agreement to Churches at the National Leaders Conference in April, with a phased roll out beginning in the autumn of 2026.
We will continue to develop the new regions, enabling more local connection and a greater sense of ownership across the network. We are looking to create a long-term sustainable model in the East Anglia region, which we will then look to expand across other areas of the network.
We will continue to develop the annual 'Awaken' gathering of the network churches, on the Lincolnshire showground.
We will continue to explore opportunities to bring new member Churches into the network.
We will continue to work with and develop relationship with partner organisations within the UK and oversees.
We are looking to expand our Churches seed grant scheme, supporting more Churches to achieve their mission in 2026.
An external bursary scheme which has helped some of our member Church leaders with the costs of attending our national leaders conference will end in 2025. We are therefore setting aside extra money to support leaders to attend the leaders conference next year
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.
Trustee Selection Methods
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.
Induction and Training of Trustees
On appointment, new Directors/Trustees meet with the Operations Manager & Chair who acquaint them with their job description and responsibilities as Directors/Trustees. No new trustees have been recruited during 2025.
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
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.
Reference and Administrative Details
Trustees
N Collins
M R Hopkins
R C Tucker
C L Bell
D Jones
Charity Number
1001599
Company Number
02425628
Registered Office
22 Newland
Lincoln
LN1 1XD
Independent Examiner
Chloe Tams F.C.A
Smethurst & Co
12 Abbey Road
Grimsby
DN32 0HL
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Ground Level Ministry Team
Trustees' Report (continued)
For The Year Ended 31 December 2025
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 Trustees' Report 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. Under company law the trustees must not approve the financial statement unless they are satisfied that they 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 the 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 judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

N Collins Trustee
24th June 2026

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Ground Level Ministry Team
Independent Examiner's Report to the Trustees of Ground Level Ministry Team
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Ground Level Ministry Team
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity 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 the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I 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.
Chloe Tams F.C.A
24th June 2026
12 Abbey Road
Grimsby
DN32 0HL
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Ground Level Ministry Team
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Unrestricted funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 241,038 | 3,200 | 244,238 | 245,198
Charitable activities: |
Awaken Event |  | 381,521 | - | 381,521 | 348,286
Conferencing |  | 100,412 | - | 100,412 | 99,723
General |  | 1,638 | - | 1,638 | 1,561
Investments | 4 | 4,829 | - | 4,829 | 3,149
|  | 729,438 | 3,200 | 732,638 | 697,917
EXPENDITURE ON:
Charitable activities: | 6
Awaken Event |  | (412,208 ) | - | (412,208 ) | (350,871 )
Conferencing |  | (104,111 ) | (2,730 ) | (106,841 ) | (83,929 )
General |  | (168,238 ) | - | (168,238 ) | (156,345 )
|  | (684,557 ) | (2,730 ) | (687,287 ) | (591,145 )
NET INCOME |  | 44,881 | 470 | 45,351 | 106,772
NET MOVEMENT IN FUNDS |  | 44,881 | 470 | 45,351 | 106,772
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 315,420 | - | 315,420 | 208,648
TOTAL FUNDS CARRIED FORWARD | 19 | 360,301 | 470 | 360,771 | 315,420

The notes on pages 15 to 23 form part of these financial statements.
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Ground Level Ministry Team
Balance Sheet
As At 31 December 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 13 | 957 | - | 957 | 1,275
|  | 957 | - | 957 | 1,275
CURRENT ASSETS
Stocks | 14 | 9,702 | - | 9,702 | 6,848
Debtors | 15 | 83,063 | - | 83,063 | 55,750
Cash at bank and in hand |  | 386,677 | 470 | 387,147 | 369,346
|  | 479,442 | 470 | 479,912 | 431,944
Creditors: Amounts Falling Due Within One Year | 16 | (120,098 ) | - | (120,098 ) | (117,799 )
NET CURRENT ASSETS (LIABILITIES) |  | 359,344 | 470 | 359,814 | 314,145
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 360,301 | 470 | 360,771 | 315,420
NET ASSETS |  | 360,301 | 470 | 360,771 | 315,420
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 470 | -
Unrestricted Funds |  |  |  | 360,301 | 315,420
TOTAL FUNDS | 19 |  |  | 360,771 | 315,420

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Ground Level Ministry Team
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the board of trustees on 24 June 2026 and were signed on its behalf by:

N Collins Trustee
24th June 2026

The notes on pages 15 to 23 form part of these financial statements.
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Ground Level Ministry Team
Statement of Cash Flows
For The Year Ended 31 December 2025
Statement of Cash Flows

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash generated from operations | 1 | 26,794 |  | 80,463
Interest paid |  | (13,822 ) |  | (8,681 )
Net cash generated from operating activities |  | 12,972 |  | 71,782
Cash flows from investing activities
Purchase of tangible assets |  | - |  | (694 )
Interest received |  | 4,829 |  | 3,149
Net cash generated from investing activities |  | 4,829 |  | 2,455
Increase in cash and cash equivalents |  | 17,801 |  | 74,237
Cash and cash equivalents at beginning of year | 2 | 369,346 |  | 295,109
Cash and cash equivalents at end of year | 2 | 387,147 |  | 369,346

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Ground Level Ministry Team
Notes to the Statement of Cash Flows
For The Year Ended 31 December 2025
Notes to the Statement of Cash Flows
1. Reconciliation of income to cash generated from operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net income | 45,351 |  | 106,772
Adjustments for:
Interest expense | 13,822 |  | 8,681
Interest income | (4,829 ) |  | (3,149 )
Depreciation of tangible assets | 318 |  | 242
Movements in working capital:
Increase in stocks | (2,854 ) |  | (1,907 )
Increase in trade and other debtors | (27,313 ) |  | (21,108 )
Increase/(decrease) in trade and other creditors | 2,299 |  | (9,068 )
Net cash generated from operations | 26,794 |  | 80,463

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 387,147 |  | 369,346

3. Analysis of changes in net funds

| As at 1 January 2025 | Cash flows | As at 31 December 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 369,346 | 17,801 | 387,147

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Ground Level Ministry Team
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Ground Level Ministry Team is a company limited by guarantee, incorporated in England & Wales, registered number 02425628 and registered charity number 1001599 . The registered office is 22 Newland, Lincoln, LN1 1XD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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.
2.2. 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.
2.3. Incoming Resources
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.
2.4. Donated Goods and Services
Services provided by volunteers are not quantified in the accounts however they are explained as part of the Trustees report.
2.5. Resources Expended
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.
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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & Machinery | 25% Reducing Balance

Only Fixed Assets costing in excess of £500 are capitalised.
2.7. Leasing and Hire Purchase Contracts
Rentals under operating leases are charged to the Statement Of Financial Activities in the period to which they relate.
2.8. Stocks and Work in Progress
This is consistently valued, using the first in first out basis, at the lower of cost or net realisable value.
2.9. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.10. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
Irrecoverable VAT is charged to the Statement Of Financial Activities in the period to which it relates.
2.11. Pensions
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.
3. Income from Donations and Legacies

|  |  | 2025
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 241,038 | 3,200 | 244,238

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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

|  |  | 2024
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 245,198 | - | 245,198

4. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 4,829 | 3,149

5. Net Income/(Expenditure)
The net income is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 318 | 242

6. Analysis of Expenditure

|  |  |  | 2025
--- | --- | --- | --- | ---
| Activities undertaken directly | Grant funding of activities (see note 7 ) | Support costs (see note 8 ) | Total
| £ | £ | £ | £
Awaken Event | 412,208 | - | - | 412,208
Conferencing | 106,841 | - | - | 106,841
General | 131,132 | 19,316 | 17,790 | 168,238
| 650,181 | 19,316 | 17,790 | 687,287

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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

|  |  |  | 2024
--- | --- | --- | --- | ---
| Activities undertaken directly | Grant funding of activities (see note 7 ) | Support costs (see note 8 ) | Total
| £ | £ | £ | £
Awaken Event | 350,871 | - | - | 350,871
Conferencing | 83,929 | - | - | 83,929
General | 130,043 | 10,934 | 15,368 | 156,345
| 564,843 | 10,934 | 15,368 | 591,145

7. Grants Payable

| 2025 | 2024
--- | --- | ---
| Grants to | Grants to
| Institutions | Institutions
| £ | £
General | 19,316 | 10,934

Grants paid to institutions, included above, are as follows:

| 2025 | 2024
--- | --- | ---
| £ | £
Betel | 2,000 | 2,000
Alive Group | - | 3,500
Hope House Church | - | 690
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
Market Rasen New Life Church | 1,000 | -
Huntingdonshire Community Church | 1,000 | -
Ikon Church. Chesterfield | 1,250 | -
Life Church, Mansfield | 1,000 | -
Farnworth Baptist Church | 2,000 | -
Trinity Life Church, Royston | 750 | -
Springs Church Caistor | 316 | -
Perfect Cross Church, Doncaster | 1,000 | -
Lighthouse Church, Spalding | 1,000 | -

...CONTINUED
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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

Vine Community Church, Cherry Willingham | 1,000 | -
Anchor Point Church, Birmingham | 2,000 | -
Betel Nottingham | 1,000 | -
Betel Derby | 2,000 | -
Betel Manchester | 1,000 | -
Everything Network | 1,000 | -
| 19,316 | 10,934

8. Support Costs

| 2025
--- | ---
| General
| £
Employee costs | 13,730
General administration | 4,060
| 17,790

| 2024
--- | ---
| General
| £
Employee costs | 11,672
General administration | 3,696
| 15,368

9. Independent Examiner's Remuneration

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Independent examination of the financial statements | 3,050 |  | 2,750

10. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 108,014 |  | 102,888
Other pension costs | 2,791 |  | 2,991
| 110,805 |  | 105,879

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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
11. Average Number of Employees
Average number of employees during the year was as follows:

| 2025 |  | 2024
--- | --- | --- | ---
Charitable Activities | 5 |  | 5
Administration | 2 |  | 2
| 7 |  | 7

12. Funds Held As Agent
As at the 31st December 2024 Ground Level held £6,375 (2024-£7,901) on behalf of the PFI network. This is not part of reserves or included as part of bank or cash within the financial statements.
13. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 January 2025 | 5,515
As at 31 December 2025 | 5,515
Depreciation
As at 1 January 2025 | 4,240
Provided during the period | 318
As at 31 December 2025 | 4,558
Net Book Value
As at 31 December 2025 | 957
As at 1 January 2025 | 1,275

14. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 9,702 |  | 6,848

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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
15. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 83,063 |  | 55,750

16. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 115,768 |  | 117,799
Taxation and social security | 4,330 |  | -
| 120,098 |  | 117,799

17. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 17,012 |  | 15,812
Later than one year and not later than five years | 16,028 |  | 33,041
| 33,040 |  | 48,853

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.
18. Pension Commitments
The charitable company operates a defined contribution pension scheme.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,791 (2024: £2,991).
At the balance sheet date contributions of £NIL were due to the fund.
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Ground Level Ministry Team
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
19. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | As at 31 December 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 315,420 | 729,438 | (684,557 ) | 360,301
Restricted funds
Leadership Bursary | - | 3,200 | (2,730 ) | 470
Total funds | 315,420 | 732,638 | (687,287 ) | 360,771

| As at 1 January 2024 | Income | Expenditure | As at 31 December 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 208,648 | 697,917 | (591,145 ) | 315,420
Total funds | 208,648 | 697,917 | (591,145 ) | 315,420

Leadership Bursary donations are to support leaders attend the annual conference.
20. Related Party Disclosures
Total donations from Trustees during the year amounted to £1,095 (2024- £2,009)
Included in wages and national insurance during the year were amounts totalling £18,034 (2024- £16,357) paid to S. Sargent daughter of Trustee D.Jones for employment services.
No remuneration or expenses were paid to Trustees by the charity other than the following:
A ministry gift of £100 was paid to Trustee R. Tucker.
An honorarium of £850 was paid to Trustee M. Hopkins for his work on the Leadership Engine team
21. Trustees Indemnity Insurance
The charity has paid for insurance in respect of Trustees/Directors' liabilities incurred in connection with the discharge of their duties as in previous years. The cost of this premium is estimated to be approximately £500.
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