Ground Level Ministry Team

	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

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.

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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.

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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:

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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

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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:

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

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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