With Community Limited - Charities report - 21.1

REGISTERED COMPANY NUMBER: 12114029 (England and Wales)

REGISTERED CHARITY NUMBER: 1185405

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

20 JULY 2019 TO 31 DECEMBER 2020

FOR

WITH COMMUNITY LIMITED

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Balance Sheet

10

to

11

Notes to the Financial Statements

12

to

15

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 period 20 July 2019 to 31 December 2020. 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).

INCORPORATION

The charitable company was incorporated on 20 July 2019 and commenced trading on the same date.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Purpose

- Advance the Christian faith for the benefit of the public in accordance with the statement of faith particularly, but not exclusively, through:

Provision of publicly accessible Christian programmes of theological study, reflection and practical service in the wider community;

The holding of prayer meetings;

- Provision of a venue for retreat for young people and youth workers

- Organising the holding of long or short-stay retreats, where the people who attend return to society to practise their beliefs;

- The instruction and care of Christians including young people and children.

- To advance in life and support young people through:

- The provision of recreational and leisure time activities provided in the interest of social welfare, designed to improve their conditions of life;

- Providing support and activities which develop their skills, capacities, resilience and capabilities to enable them to participate in society as mature and responsible individuals.

With community was founded as a practical expression of the love of Jesus Christ. We gladly work with people of all faiths and none.

Vision

Our vision for With is to create an inclusive, creative space for young people to explore and strengthen their faith in a historic convent building in Norfolk.

We will seek to do this through:

- With: Community. A body of Christians living on site, dedicated to a rule of life and prayer, with a shared commitment to serving marginalised young people.

- With: Retreat. A retreat centre facilitated by the community, where young people, and those who work with them, will come for single and multi-day retreats to receive spiritual nourishment, explore their relationship with God in engaging and creative ways, and improve their physical and mental wellbeing, learning new skills and reclaiming old ones that will enable them continue in their life of faith for years to come.

- With: Online. An online reflection of the rule of life in the form of an app, which will connect the physical With Community with a wider digital community, enabling those who have been on retreats or aren't able to be present at the site to follow the With prayer rhythms remotely. All over the world

Values

Our values centre around 'being with' one other, 'being with' God, and 'being with' young people. We seek to let these values influence all aspects of our work.

- We believe that 'being with' is how God reached out to humanity, through Jesus

- We want to 'be with' young people

- We want to give young people the space to be with one another, the natural world, and themselves

- Being with isn't a means to an end, it's an end in and of itself

- With is a two-way street

- Being with can be about person-to-place as much as person-to-person

- With isn't about any particular place

- Prayer is the very heart of 'being with'

- With is for everyone

- We appreciate the difficulty and honour the inefficiency of With

- We want to create space to ask the extra question

Significant activities

Achievements and performance

Details of the difference the charity has made and the benefit to the public of the activities it has undertaken are given below.

In regard to the establishment of With: Community, With: Retreat and With: Online as outlined in our objects and aims, our focus in the first 18 months has been on preparing the site, raising the funds for renovation and piloting having people on site. Progress has been slower than planned because of Covid-19 which hampered progress in terms of getting materials on site for the renovations, funders focusing on covid related projects, and not being able to welcome guests on site for pilot events. Despite that we have now reached a stage where we will be able to welcome visitors by mid-to-late-2021.

What were our measures of success in 2020 and how did we do?

1. We will prepare the site to be ready to accept visitors

Despite the delays as indicated above, along with the grounds and chapel we now have one building ready for occupation, which the community will soon move into. One more building is close to completion, which will help with income generation. We also have a structured plan to get the others up and running as soon as funding and resources become available.

2. We will appoint and Dean of Community and begin the recruitment of the on-site community

The original plan was to appoint the Dean in the Summer of 2020, and then recruit the community by the end of the 2020 but was delayed for three reasons: the process was paused due to the outbreak of the COVID-19 pandemic, our first recruitment process was unsuccessful, and the site was not ready for occupation. This actually worked out in our favour as the person who we appointed was not available in the summer. This appointment comes with considerable experience in establishing and running communities. We are currently in the midst of recruiting people to join the on-site community that will serve the guests and fulfil objective one above.

3. We will begin to welcome people young people's groups on site to carry out their own retreats and by the end of the year to start our own programme of retreats

With the delays due to Covid we were not ready for paying guests at the end of 2020 but have welcomed volunteer working groups when this was permitted. This has helped us not only prepare and maintain the site but to see how best to work with groups on site with regard to health and safety, safeguarding and operating retreat. This is working toward objective 2 which will be operational by the summer of 2021.

We also used the time to do further research into groups wanting to come post-covid and it showed a willingness and appetite to engage with the site. Nine out of ten youth workers are interested in using a space such as ours, with 70 per cent of youth workers keen to use such a space as least one a year.

There is one exception to this, in that we were able to welcome a group of three families to camp on site, explore the grounds, get involved with work on site, and use the chapel for worship, during the summer holidays. The young people who stayed on site enjoyed interacting with the outside space, a rhythm of prayer and using the various worship spaces in our two chapels.

4. We will prepare thinking and guidance around our work with young people on site

Knowing that there is no pre-existing template for creating a retreat space specifically for young people, we are committed to getting our work at With right. To this end, we have created a council of reference to inform our work, bringing in experts in the areas of community, spirituality, youth work practice and technology. This group will work with those members of staff creating the Community, Retreat and Online aspects of With's work. The chairs of these groups were appointed in late 2020 and invites were sent out to members, with the first meetings happening early this year. This work will build on that of the project directors who have been in regular conversation with thinkers and practitioners across these fields.

Objectives for 2021

Our objectives for 2021 will once again focus on the establishment of With: Community, With: Retreat and With:Online. We will measure our success in 2021 against these objectives:

1. With: Community: the establishment of community on site, with between 5-7 people living on site with a shared pattern of prayer and rhythm of life.

2. With: Retreat: work completed on St Edmund's house, and areas of St Michael's house, enabling us to welcome young people on site as retreat guests by the end of 2021.

3. With: Online: paid development of the app, and online presence, underway, to enable young to journey with the prayer and spirituality of With after leaving.

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. More details of how the charity has provided public benefit can be found in the achievements and performance section of this report. Our charitable objective of supporting young people applies to young people of all faiths and none. The retreats offered at With, and our online presence, will be open and accessible to all.

Staffing and Volunteers

Staff

We have 4 full time staff and one part time secondment from Salmon Youth Centre via Concrete. We acknowledge the benefit in kind given by Church Army who undertake all the HR employment and finance functions on With's behalf. We also acknowledge the benefit in kind from Salmon Youth Centre via Concrete through the part time secondment of James Fawcett.

Volunteers

With Community values highly the contribution made by a large number of volunteers, particularly in regard to the renovation of the site in Ditchingham.

FINANCIAL REVIEW

Principal funding sources

The continued support of Church Army through the provision of leadership and back office support services have helped sustain the development.

With community do not accept funding from organisations or activities that are materially inconsistent with our values and are also mindful of the danger of undermining the credibility, effectiveness and unity of the Church's wiess were they to do so.

Investment policy

The charity has no long-term investments All monies held are in low risk bank accounts

Reserves policy

The trustees are working towards a longer term target level of free reserves equal to six months' expenditure to ensure a smooth cessation of the trust and its work in the event of a serious reduction in income.

Current levels of expenditure are not representative of the expected norm due to the type of works initially required and Covid lockdown issues.

Free reserves on 31 December 2020 total £62,583. Funds continue to be monitored continuously.

Financial review

Income for the year was £379,775 and expenditure for the year was £269,739, resulting in net income of £110,036. The balance of unrestricted funds at the end of this financial year amounted to £62,583 and the balance of restricted funds totalled £47,453. The restricted funds received have increased to cover the growth.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

In the event of winding up, Members' liability is limited to £10 each.

Recruitment, appointment and induction of new trustees

As of 31 December 2020, the board comprised of six trustees. They are collectively responsible for the oversight of the management of the affairs of the Charity. One founding member of the board receives a salary from the Charity. The trustees may claim reasonable expenses in connection with their duties as trustees. On appointment, each trustee is given an induction by the Chair and Company Secretary, together with copies of Charity Commission guidance on being a trustee and organisational policies and procedures. Their responsibilities include the oversight of the business of With community, regular review of the finances, risk management and monitoring of any projects.

The period of appointment is for three years and is renewable for further terms.

The board have delegated management of With Community to the Project Director who reports on the performance of the organisation. Management accounts are received monthly by the trustees.

Organisational structure

The Project Director has responsibility for planning and developing the services and strategies for with community within the policies and procedures set by the board of directors. The project director ensures that the staff team is recruited and supported to provide the skills and expertise needed to run a successful organisation and that with community objectives and values are observed. The project director is also responsible for fundraising, PR and external and internal communications.

The project director has direct line management responsibility for the core team. Church army manage finance, and recruitment processes.

The project director manages the administration of the with community board of directors and provides first-contact information and advice and acts as company secretary.

The project director, together with the treasurer, is responsible for the financial management and maintenance of accounts, budgets and reports. The project director, in conjunction with the Treasurer, prepares and presents quarterly reports to the Board and other reports as required.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

12114029 (England and Wales)

Registered Charity number

1185405

Registered office

78 Bute Street

Luton

Bedfordshire

LU1 2EY

Trustees

D A Scott CEO (appointed 28.2.20)

J A Cutteridge Youth Worker Project Manager (appointed 20.7.19)

J A Fawcett Director (appointed 20.7.19)

S B Martin Solicitor (appointed 22.7.20)

Dr L Shuker Research Director (appointed 22.7.20)

J A Whittaker Director (appointed 20.7.19)

Independent Examiner

Mr Donald M Brown

FCA

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

Approved by order of the board of trustees on 20 April 2021 and signed on its behalf by:

D A Scott - Trustee

Independent examiner's report to the trustees of With Community Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 20 July 2019 to 31 December 2020.

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 registered member of FCA 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.

Mr Donald M Brown

FCA

Higginson & Co (UK) Ltd

3 Kensworth Gate

200 - 204 High Street South

Dunstable

Bedfordshire

LU6 3HS

20 April 2021

Unrestricted

Restricted

Total

fund

fund

funds

Notes

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

279,774

100,000

379,774

EXPENDITURE ON

Raising funds

2

1,498

-

1,498

Other

215,693

52,547

268,240

Total

217,191

52,547

269,738

NET INCOME

62,583

47,453

110,036

TOTAL FUNDS CARRIED FORWARD

62,583

47,453

110,036

Unrestricted

Restricted

Total

fund

fund

funds

Notes

£

£

£

CURRENT ASSETS

Debtors

5

5,523

-

5,523

Cash at bank

58,060

47,453

105,513

63,583

47,453

111,036

CREDITORS

Amounts falling due within one year

6

(1,000

)

-

(1,000

)

NET CURRENT ASSETS

62,583

47,453

110,036

TOTAL ASSETS LESS CURRENT LIABILITIES

62,583

47,453

110,036

NET ASSETS

62,583

47,453

110,036

FUNDS

7

Unrestricted funds

62,583

Restricted funds

47,453

TOTAL FUNDS

110,036

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2020 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 20 April 2021 and were signed on its behalf by:

J A Whittaker - Trustee

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.

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.

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	RAISING FUNDS

Raising donations and legacies

£

Support costs

1,498

3.	TRUSTEES' REMUNERATION AND BENEFITS

For the seventeen month period from July 2019 to 31 December 2021 the total amount paid to key management personnel including trustees and senior management for their services to the charity was £67,135.

Trustees' expenses

In respect of payments to trustees in the year, Mr J Fawcett received £7,413 for consultancy fees and a further £3,245 for other expenses including travel. Mr J Cutteridge also received £3,677 for other expenses including travel.

4.	STAFF COSTS

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

Project manager

1

Other

3

4

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

5.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Prepayments and accrued income

5,523

6.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Accruals and deferred income

1,000

7.	MOVEMENT IN FUNDS

Net

movement

At

in funds

31.12.20

£

£

Unrestricted funds

General fund

62,583

62,583

Restricted funds

Restricted fund

47,453

47,453

TOTAL FUNDS

110,036

110,036

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

279,774

(217,191

)

62,583

Restricted funds

Restricted fund

100,000

(52,547

)

47,453

TOTAL FUNDS

379,774

(269,738

)

110,036

8.	CAPITAL COMMITMENTS

With Community commits to the continued renovation and development of the site using the remaining restricted funds available as at the period end.

9.	RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 December 2020.

10.	PURPOSE OF RESTRICTED FUNDS

The current restricted fund all relates to the kind donation from Community Of All Hallows and is towards works required to develop the premises as necessary.