Company No: 03112321 Charity No: 1051023 BIRMINGHAM CITY MISSION A Company Limited by Guarantee Finaneial Statements Year ended 31 March 2021
BIRMINGHAM CITY MISSION A Company Limited by Guarantee CONTENTS Company Information DSreetors' Report Audltors, Report Statement of Flnanelal Attivltles io B8l&nce Sheet Statement of Cash Flows 12 Notes to the Financial Statements 13
BIRIMINGHAM CITY MISSION A Company Limited by Gu#rAntee DIRECTORS, REPORT COMPANY NUMBER 03112321 CHARITY NUMBER 1051023 DIREcfoRS O G Nicholds- Chairman Rev. S C Carter R Chapman D J Clark Mrs J Harborne MBE N James IAp]x)inted 18 OGtob¢r 20211 S D Loescher Mrs R Mountford C A Noble COMPANY SECRETARY DJDuke CHIEF EXECUTIVE Wesley R Erpen REGISTERED OFFICE The Clwk Tower 2 Langdon Street Bimiingham B9 4BP BANK HSBC UK Bank pl¢ 130 New Street Bimiingham B2 4JU SOLICITORS Garner Canning Limited I l Aldergate Tamwgrth StaffordshiTe B79 7DL AUDITOR Mazars LLP First Floor Tivo Ch2mb¢rlain Squar¢ Bimiingharn B3 3AT
BIRMINGHAM crry MISSION A Company Limited by Guarantee DIRECTORS. REPORT The Di]tctor4 wkn are 21soThthes of the charity forthe purp ofthe CFAritiesAcL submit theirAnnual Re[xKtd auilited Financial Statment4 for the ed 31 Mwch 2021. The Dire¢tots have a(bpted the provisi0r of the Statnent of Rernnded Practice ISORPI zpplicabIe to chritiLs prepwin8 the accounts in accordance with th Financial Ryrting Stsndard applicable in UK and RepubliG of Ilar (FRS1021 in we]g the ArUal Reprt and FiEwKial Staternents or thecharty. STRUCTURE, GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT The Mi&siim j5 a Charitsbk Cixnpany Limtkd ty GLWgts Teweroj in Engjaryj 8JKi Wale5, OFrrating uryjer CFAritynwnlxr 105 lo. The Compani, Ivas eAablishul under a menndUm of Ass(jatiOn wm.di established the Objects p)wers of the Charitabk C(th aryj is g)vtrned u[r its Articles of Alatt. In the event of the C(mwy LKing up Metnbe ar¢ requir&1 to c{x[1bUte anamountn(eXC1g£EO. RECRUITMENT AND APPOINTMENT OF DIRECTORS Unthrthe reqU¢M of the Memorondum and Articles of Ala(1 oncthird of ts DeIK5 M'T]re tyrotation. each year but may LK re-elected by the Membern at the Annual General Meeting if th¢y are wlling to stsnd again. Mi S Loes¢her ODd Mrs R Mountford beingellb14 offerthernselvcs for rc-clcctionthi5yor. As the kYitKipal Object of the Cliarity 15 to 5pr¢ad the G05PEI of Jesu% Chtirt thro10 the City of Bit[nIn atNJ ' pursuance of that Objec¢ to provide relief for the honRles8 infJ[ sicK apj or needy, it is iMrxxt that such are reflected thwugh th divetsity of the Ttustee ixxty. To attainment of the Obie¢W Dt0$ are rtrruitrd mainly fro thctse wlK> have previous itJvolvenKnt WI or krwledge of, the Charity and abo have th rwured skills ar ewience to enhancethe Board. The B(HTd of Diya0 aJe rerntative of a rallg¢ of ¢hurth interthts and uicludes wm¢ pmf¢s5ionat ui the afftsof firAn¥ . mediCe and ptstordl ¢JJe. adthe Dire¢knsowtadthttirt)aiexlstas andwhen requir&J. Director InductlOD and Training Most new are a]reaty familiar with the plical work of the Charity, they are ited and encwaged to f2nyli2rise themselves 1th the Charty and the 1&%1 iirythMI Mbich it (wates. A detail&J inf0m[M)n pmck is available a]Kl given to new Directi and they are futther cncowaged to sptrld titne. prnetical. in swific section% of the Mis%ion. &xtetnal Consultation i%engagedwhen aryropriak. Risk M#ageMent & Health and Safety The Board is wmmitted to ong)ing assMent of the major risks to which the missi is exwxd and are cuthdent that the system of TetThhngthat currently &xi5Ls Mryll them ort a Tegu]arba&sof ential difficulties amd enable ttkni kn take sp5 to lessenthese risks. The B¢)ardconsiderthc major riSk%towl¢hthe Mi%%ion isexw>sed are ttveear'. The unde[fimdg of a¢tiviti¢s due to a reducticrt) in itKome. This by haiing an ad resejves l1¢y, iegviaj JTh)nthty fin?Cial rewrts revieM50forKratiOll5 kingsubmitted to (he Boar Belljg able to TeCTUit siaff wtth necessary skilL% at the salaries available. This is managa by Jwnthly rwthng of staffing iswes to ChiefExe£uhveandthe Board. The Heth and Saftty Policy is undet regular rewew. a SUtomM1ttc¢ of the Board monitors safety matters 2nd tly ond the Safety Officer rewrt to the monthty mecting to keep the Both llJf(fftned of cltsjw in iegulation5 together with current PTogrts5 in at)d risk assesgn&)t. Many of our staff WO with yOS Ftople and Trulnerable wjuits. All staff working with the have tiVed 'S0$u and Batrillg Setvice cleatsnce. The Board Ove compliattt with Safrgdlng)jICy. Ad(litionaily we u4ethe 5crvice5ofspwialistad.50[5 as and when required. TheBCtrdlxstak1JtT¢jtts)NWd[Ke[m9tthWOf%25o.[IMI#t8Lwof£333.12. OrganisAtional Structure The B02rd currently Co[1515 of 8 memtKt5 who u*olty meet m(Mthty and aTe Tespv)nsible forthe strat¢gi¢ dirtthon atNJ wiliry of the Charity. The Ccthpany Secretary, 15 also the HR Manaw, tk Chief &xecutive and the FinarKe Administrator s0 attend the Board medings but have no vcrting riBIts. A scheme of dtlegation is place and day to day restwibility frt the proN?sionofthe5ervictt rests wryththe Cluef Exe£thivealongivith theFinatKe AdMiniSrrat who is also W,CEO.
BIRMINCHAM CITY MISSION
A Company Limited by Gu2rantee
DIREcfoRS' REPORT
The Chief Execuiive is teswibte for ensuring tlyt th¢ Charity delivers the setvices 1lfjed and rKrfomwe
indicalots are m¢tand the FinanceAdtninlstrdts0VC[ss matter5 to dowith rnal[LtHre0f buildingsetc. as well a5 tll)Ttnal
VOLUNTEERS
witho ow voluntttr5 the Chan"ty would not k able to filllOn effethvely. The 240 VolteerS who currently assitt the
Mission selve in many (tifftrent capacities and their time >]vement range5 frixn a few h(xJrs month to 3 days per week
Season21 projects, &specially at Christm&& aitra¢t w) to an additi¢llal 31)0 eytsa volunteers. The wlwfteers are an itmluabie
and the B(wd andthe Executives wouldtak¢thJ"s opimjmty to express the gratefi aprKeciation forall thatthey&).
OBJECTIVES
Th¢Compgny's Obietts aTe'.
tt) pteach the G05rEI ofthe Inrd Jesus ChristthroutthCc1ty of Bimlin its envirc
in Ixll5uate of thi5, to provide r¢lie£ iywatiOUS tEM]4 for the SICK ag&latxl needy individuals and families wqthin
topyosryde l(xlwn&% atxitemrxyary
ACHIEVEMErs AND PERFORMANCE
The main areas of Chlble a(thvity are ¢wig¢lism at)d ¢ar¢ and 2 of the achievements in these activities i8 set ¢xrt
ow. The Directors are satisfied that these aclllevetnents clearly detwnthte that the Charity has thiwglwt the yeat fvlfilled
it5 rnsibIlity to meet the reQuent of providing a Public Benefit ¥J thereby complied woih it5 duty to hav¢ due
rewd tothe guidance published tythe Charitycunmtssion.
REPORT OP4 THE IMPAcf OF COVI[19
From the middle of March 2020. Ivhen the Government announced that the county would bc going into lockdown,
our operations have had to change Significantly.
The main Headquarters at the Clock Tower remained open on a skeleton staff to keep the Admin and Finance
operations going and the remaining staff. where sSible. were furloughed under the Government Job Retention
Scheme. Since then most of the activities have reopened. following Governtn¢nt guidelines. The Charity Shop and
Resource Centre have reopened, Wlth restticiions on ihe number of customers allowed at any one time. Th¢ Car¢
Centre in now open on four afternoon5 each week, 5¢rving food and drinks from the loading bay and PToviding
5UPPOrt to the eltents whert appropriate. The ElderLink Lunch Club ha5 had to remain closed due to the nature of
their work and the client group involve¢ however, ¢lienrs wer¢ r¢gularly contacted by telephone and support was
given where rA)ssible. The Children5 and Youth teams have been working ott new ways of linking up with h0O[$
atld young people. Videos aT¢ being produced and meetings are held online with a few restarting in the classr
BIRMINGHAM CITY MISSION A Company Limited by Guarantee DIRECTORS, REPORT children). Land Rover sent us some Rattge Rovers (plus drivers) and individual volunteers used their own vehicles to deliver parcels across the city, with BCM staff carrying out the bulk of the deliverie5. The Cluldrens Team ivere unable io conduct awmblies and take clseS in schLK)l as visits iiTre discouraged. Autumn and Christtnas SeMblIC5 were made available using MICr0ft Team5 or Z(x>rn. The Bible story w'as filmed and a tnember of the Childrens Team intr(Klwed the theme and Wdyd. In January, with schwls still Eting closel links were sent to sclMN)Ls to "Spring Assembly, for chilthn to at IM)me 9d an Easter emblY link was sent foT use in the cIassr(R)m. For (ktokr'solid Rk. iJ)Iida}' cluba craft [WaS prepare4 which included a Christian and w&8 delivered by volunteers from the usual thurch to tIm who had s1cd upto it. In Febtuar). acraft Imgwas wtyJucedgetherw1th 2 short video& It has been encourawg that of128 t[t we pre%iixLSJy had contactwith before Covi¢ 98 have rtteived nuteriaL8 from The Y(Arth Ttram work with schwl aged yourg Nple. Following tkir retum from fjJrlOu in Seternber the tedm prryjuced a Ha¢S1/Well Beinga8sembty. This Itlded subjLxts suth , asking fot help and Ing calm amtd CTiSiS. Trre w&8 alx)a versi¢)n forjryjth leaders andparentgc8f¢TS to playto dxiryoungpwple. The tetmiy'Fu]fd' events all Vided atNJ ld on]itA' they received Nryewing figLfts fiom ttw diffeT¢nt parLs of A Nida) of a Chri5tsna5 as5ernbly wa5 prThluryd and an RE lesstyL there was a]9) a Christh)&% vith for CIK]rch )Duth A GCSE RE lesson video onchristian belieEarMJ practi5 w&s used bymoTe th9llJ 25 sclb))l& The early part of 2021 5Fnt producing th Easttt'H0, &ssembly and three short 14dws with the Ea#er tIMS of Polm Sunday, the cw atylthe rewttection, for use in RE lessons. The 5urnmei youth¢amp in s[KVdia tskes place most years wewere unable to [) it in 2020. In 2021 it planttOrn an event'youth unkk.. for three days of activities and Chriian lllPUL The Charty Slw in Kir•ding which ItKIleS the [KkShop. ]w been open, follwng Governn guide]itrs. when alld. It continues tt) Ee a g(d means of engwng wth the thtntnunity praaiea]lygnd spill1ty and of SUPWirtg ppIe CARE The wixt of Elderlink in AcLth Green is there to ty to mett scme needs of Ihe elderly in area. Unfryttmatety the LwKh Clubs had to ck)se the age atHJ M]bmbility of many of the clierts. The staff. when not furloughed, and volunteers kept in tou¢h with Clients by telephone and by writing to them. Some clients. Ivho had special birthdays or had practical needs. were visited. Chrisitnas bags ivith various items inside ivere delivered persoJMIIy. The setvices of the Resource Centre and Basics for Life food bank are in great d¢rnand. Foo(L clothing and fvrnitUTe are provided for many needy peopl¢. Some are asylum seekers, and in helping them in their need we offer a welcome to the city. as we seek to express the lov¢ of Jesus in a practical way. During the year we have given out approaching 3,150 food parcels, many items of free cloihing and fvrftiiure 'stsrter packs, for people moving into their own accotntn¢)dation. The Care Centre Ee&s to wowdE SUPWt to hcme]ess and other • rJe. The Cetre ciosal for tk fLTSt IcKk&w reopening in June. As clicnts were not allow intoth¢ tlIdIng fwj was served throu) the shutter Monday ThUrS afierrKX)ns. This has proved to Lx very 5ceSsfi]I with lveen 30- 50 cjients being served dty. There have also been guKi conversati( it tren easier to help iyith su]v)rt &8 nx)re agencies are available to contsct during the daytime. For those lljterested in the ChTiStian frditl4 a Bible srudy stsrted inside the building in Mivemter, unfortunately thiq had to stop when the Gov0)ntgUl¢1ln¢S chan8e4 but it t]&ssitKe restarted. FINANCIAL REVIEW Duritheye8r. the fin2jaI Sittt h&% ¥din impTovedon the previous year. It has been ¢tKoUragtO see iNAeas¢ in dorthtions. W¢ are aiso 10 all who rememEergJ to illcle ir as we sav4 atl increase in legacy incune (XJ the previous year. tt to the Covid pwthic our shop and Res0 Centre had to dose to Customers for a large part of the yearwith a SubSequentdre in sale5. The Govemmeni Job Retention sCe w&s a •helpto &$w¢were abietolaain all of our thff. piacjngmaryofthemoth filOu instead OfhaVtoMakethCM r&JuNlan
BIRMINGHAM CITY MISSION A CompAny Llmited by Guirant¢e DIRECTORS, REPORT thatwe Imvesuffieient rtwves ¥)ethleus tocontinue fjjll 0ratiOn$whilee sctk mre fiuNJingsoutces. TheB{hd reMn co)fidentthai the actiontaken so far, aj in priKes5, will enable the min toCOntuc its i¥orkwell intothE fithr. They continLK lo monitor 5ituatB)n aThi pgrts$ of the mwures ID pts¢e ¢ach Jnonth with a d&ailed review of the finatKial sittjation takingplace al the hf year. Principal Funding Sourees DlolL9. arKi legacies are our ttTrain fidIng sources atvj we ate most appJE¢iative of the cortInu a{ indeed reaSed suMKYiof g) many oidividuals, chur¢hes: tnL5ts, charities andcanle& All ndraisIng is done'in hw.. ProfessK>nal fiJndTaiKr5 or c(¥n[rll tic1C¥S are ry)t uwl. We sttk lo adlwe to the 8ui&lines Issu by tk F&al51[R¢gulatr. We hanotreCeIVed any wmplaints aEout our fi]tMtraisingmeth)&%. Invotment Policy The Lzth rerVeS are held to meet Reserves p)licy a1 fi]n(Ls have d¢Sigt (owar& the P[ble redeVelOptl of the wolKrty at the rear of The Cknk Towel, kmwn as the kn in GanisTh Street Consequently investrnent has been curtailed for theesent RFSERVES POLICY It remains the PK>licy of the Bconl to mautsin fteety available reseryts at a rninimum leYe]. which would enable th Generdl Fund of the .%%lon to Otthte for approximaty three month& £3(M),IKKI. Freely available reserves are fiJnd8 wiych are estrictd and n¢X Invest in fiwl . The Mission had trIcted rtserves of £1,439,fA)7, uiclllding De$lted Fu of£5(X),(KK)and tl¥)se rewesetKtslby fL1$Sets £440,670 leaving free reservesof £529J40 to Eneetthe requiternent. PLANS FOR FUTURE PERIODS We are pleased that s¢hwls are once again inviting our Youth Children'5 teatns in to deliver face-to-face acts of 'Coll¢¢¢ive Worship, and to run after s¢hoc>l's ¢lubs. W¢ intend to continue to develop and use the skills that were gained during lockdown by producing online aterialS for situations where ihat is still more appropriate. As the elderly are probably the tnost vulnerable group in our society, we h2ve made the decision not to return lo serving tneals for large numbers of people foT the time being. Instead. our ElderLink department is experimenting by invititlg small numbers to our Eric Holt Centre for refreshme[ and something simple io eat during which time a short devotional service is delivered. They are als9 developÉn8 a new ministy of going into lo¢a] homes for the elderly and running devotional services for the IdentS. The Annex conttnues to be a valuable space for operating OUT 'ToyLiTLk' PToject for some four months of the year, and when H'e organis¢ our annual 'SleepOut' event. We will continue explore the possibility of developing this building io deliver the best outcornes for the Mission. We are aware that the next two years will be very imw>rtant irt the life the Mission as some of our key senior siaff will likely retire. We have appointed a new Finance Administrator who will join our staff in Novembcr. and he will be eased into his role by our present Finan¢e Admitsistratoi who will remain in post until he is fully trained. Our Care Centre staff have continued to serve food. to around fifty hornele5s people each day it is open. from the loading bay. In the coming months we plan to re to inviting guests back inside the building and opening for a longer peri(xl of time. This will subject to ivhether the spread of the coronavirus has ¢eased to be so virul¢nt. Last year we installed a much faster internet connection into the Clock Tower enabling us to ComunICate ivith staff working from home much more easily, and helping us tv increase our online presence. We plan to build on the success of last y¢ar and in th¢ Coming months increase fi]rther our social media presence. We are preparing to host the European Associaiion of City Missions ConfenCe in Birmingham duringthe authrnn of 2022. Although we do not know what the Covid factor will be, we will likely be having one hundted delegates arriving from all over Europe.
BIRMINGHAM CITY MISSION A COpanY Limit¢d by Guarantee DIRECTORS? REPORT STAFF The B(wd tskes thisq)p)rttmity to pay trite to the Chief &Y¢¢utiv4 WesIey ErpwL anda]l of Mission Stsff, fortheir hard work Their continulljg efforts a]NJ cixllmittnent lo the fvlssioTr are very much apptecia*d The Key Managemeni Personnel: .ho tnake up the Senior Management Teatn. are the Chief Executive: Finance AdtninLStrator, Hutnan Re50urce5 Manager, Evangelism Co-ordinator and Offjce Manager. Staff sa12ries were reviewed in March 2020 and an incrc of 50pen¢e per hour ivas aweed to take effect from April 2020. 11)ey wer¢ fi]rther reviewed in March 2021 and an iDcreas¢ of 3.5ts/0 ivas agreed to tske effect from April 2021. FIXED ASSETS Details of change5 in fixed a55ets are given irt note 10 to the finan¢ial statements. DJRECTORS The Directors Set out beloiv hav¢ held office during the whole of the period from l April 2020 to the date of this report, unless otherwise stated. O G Nieholds Rev S C Carter D J Clark R Chapman Mrs J Harborn¢ MBE N James IAppK>inted 18 October 20211 S D kn%sch¢r Mrs R Mountford C A Noblc RESPONSIBILITIES OF THE DIRECTORS Company Laiv requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its income and expenditure for that period. In preparing those financial statements, the Directors are required to.. sele¢1 suiiable accounting policies and then appty them cotL5iStently' m2kejudgements and esiimates that are rsonable and prudenl comply with appli¢abl¢ a¢counttn8 Standards subject to any matcrial departure5 disc105ed and explained in the rJnan¢ial statements. and prepare the financial statements on the gotng Concern basi5 unless It is inappropriate to presume that the Company will continue in business. The Directors are r¢skN)nsible for maintaining proper accountin8 records, which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with recommended practice. They are also resp)nsible for safeguarding the assets of the Charity and hence for taknng reasonable steps for the prevention and detection of fraud and other irregularities. STATEMENTS AS TO DISCLOSURE OF INFORMATION TO AUDITOR ln accordance with Company Law, a5 the Charity's Dir¢ctor5. we certify that.. so far as we are aivare, there is no relevant audit information of which the Charity's Auditors are unaware,. and we have taken all the steps that WC OU8ht to have taken in order to tnake ourselves aware of any relevatlt audit infomiation and to establish that the Charity's Auditor5 are aware of that information.
BIRMINCHAM CITY MISSION A Company Limited by Guarante¢ DIREcfoRS' REPORT EFFEcf OF THE WITHDRAWAL OF THE UNITED KINGDOM FROM THE EUROPEAN UNION The Dire¢tors have not seen any visible impact on the busin¢ss of the Chartty following the ivithdrawal of the United Kingdom from th¢ European Union. AUDITOR M22Ars LLP were Auditors duri8 the year and a resolution to T£-apillt them wtll b¢ proposed at the forthcoming Annual General Meeting. These accounts have be¢n prepared in accordance with the special pmisions relating to Companies subJt to the small companies regime within Part 15 of the Companies Act 2006. Approved by th¢ Dtre¢tors on 18 October 2021 and sigjed on their behalf by.. O G Nieholds Chairman
INDEPENDENT AUDITOR'S RLPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION Opinion We have audited the financial statrments of Birmingham City Mission (the 'charity') for the year etKied 3 1st March 2021 which comprise the Statement of Financial Activities. the Balance Sheet: the Siatement of Cash Floivs and notes to ihe financial sttternents. including a summary of signifjcant accounting policies. The financial reporting fratnework that has been applied in their preparation 15 applicable law and United Kingdom A¢¢ounting SiaDdaTds. including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'- Iunitcd Kingdom Generally Accepted Accounting Practice). In our opinion, the finaD¢ial Sfatements.. give a true and fair view of the state of the charity's affairs as at 3 1st March 2021 atmt of its income and expenditure for the year thell ended., have been properly prepared in accordattce with United Kingdom Generally A¢cepted A¢¢ounting Practi¢e,' hav¢ be¢n prepared in a¢¢ordance with the requirements of the Compatkses Act 2006. Basis for opinion We Conducted our audit in a¢cordance with Internatiotlal Standards on AudÈting IUKI {ISAs IUKI} and applicable law. Our responsibilities under those standards ar¢ rther descrtbed in the Auditor s responsibilities for the audit of the financial statements section of our report. We are irKiependent of the gTQUP and the paTent ¢harity irt accordance Ivith the ethical Tequirernent5 that aFe relevant to our audit of the financial statement5 in the UK, including the FRC'S EEhi¢al Standard and ive have fulfilled our other ethical Tesponsibiliiies in a¢¢ordance wtth these requirements. We believe that the audit evidence we have oFrtained LS 5uifLcient and appropriate to provide a iMSiS for OUT opinion. Conclusions relating to going eoncern In auditin8 the fEnaneial statements we have concluded thAt the trustees, use of the going basis of accounting in the preparation of the financial statement5 is appropriate. Based on the work we have performed: we have [t identifsed any mateiial uncertainries relating to evenis or conditions thaL individually 01 ¢ollectively, may c&st signifTrcant doubt on the group's and the parent charity's ability to continue as a soing concern for a period of at least twelve months from when the financial statements are authorised for is$u¢. Our responsibilities and the responsibilities of th¢ tn]stees with respect to going concern are described in the relevant sections of this reporL Other information The other information COrnPTises the information included in the Annual Report. other than the financial statements and our auditor'5 report thereon. The trusiees are responsible for the other information. OUT opinion on thc financial statements does not cov¢r the other informatiotk and, except io the extent orhern¥ise ¢xpli¢itly stsied in our re¥K)rt, we do not express any fom] of assurdwe conclusion thereon. In cot]tsection with our audit of the fiTknCI2I statements, our resp)nsibility is to read the other information and, in doing so, consider whether the other inforination is materially inconsistent wilh the finan¢ial statements or our knowledge obtsined in the course of the audit. or othIse appear5 to be materially misstated. If we identify such material inconsistencies or apparent maierial misstatemenis, we are required to determine whether there is a material misstatement in the financial statements or a tnaterial Tnisstatement of the other infonnaiion. If, based on the ivork we have perfomied. we conclude that ihere is a material misstatement of thi5 Other information: we are required to report that fact. We h¢ nothing to r¢p)rt this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinioJ4 based on the work undertaken in the course of the audit= the information gIn in the Truste¢s' Report which includes the DiT¢CtOTS' Report prepared for the purposes of company law, for the financial year for whÉch the financial statements are prepared is consistent with the financial statements. and
INDEPENDEP4T AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION the Trustees, Rewrt has bEen prepared in acrordance ivith applLC8ble legal Tequirements. Matters on which Ive are required to report by exception In Itght of the knowledge and understanding of the group and the parent charity and their environm¢ni obiained in the course of the audit: we have not identified material missiatetnents in the Trustees. Report. We have nothing to report in respect of the following matters in T¢lation to which the CotnPAnies Act 2006 requires us to r¢wrt io you if. in our opinion.. adequate and proper accounting records have been kept, or returns &dequate for our audit have not been re¢¢ived from branches not visited by us. or the financial statements aTe not in agreement iyiih the accounting records and reDJms' or certain dis¢105ures of trustees, remuneration specified by law are not made. or we have not received all the information and explanations we require for our audit. the trustees were not entitled to prepare th¢ flnancial statem¢nts in ac¢ordanc¢ with the small comwdnie5 regime and take advantage of the small companies, exemption in prep2ring the Trustees, Report and from the requirem¢nt So prepar¢ a Strategic Report. Responsibilities of Trustees As explained more fvlly in the trusiees, responsibilities statement sei out on page 6, Ihe trusttts (who are als) th¢ direetors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and (or being sati$fJed thai they give a trll¢ and fair vieiv. at)d for such intemal control as the trustees determine is necessary to enable the pteparation of financial statetnents that are free from material misstatement, whether due to fraud or error. In preparing the finan¢ial siatements, the trllstees are responsible for assessing the ¢harity's ability to continue a5 a going concern, disclosin& tts applicable. mattets related ro going concern and using the going concern basis of accounting unles5 the trustees either intend to liquidate the charity or to cease operatÈons, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtain Teasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error. and to iS5u¢ an auditor'5 rew>rt that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISA5 (UK) will always dete¢t a material misstatement when it exists. Misstatem¢nts ¢an arise from fraud OT error and are consideTed material if, individually or in th¢ aggTegate, they Uld reasonably be exp¢ct¢d to influence the economie decisions of users taken on the basis of the financial ststements. Irregularities. including fraud. are instances of non-¢omplian¢¢ with laws and regulations. We design procedures in line with our responsibilitie5, Outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the charity and its a¢tivitie8 w¢ identified that the principal ris of non- coJnplian¢¢ with laws and regulations r¢lated employment regulation, fraud aTLd non-compliance with implementation of government support schemes relating to COVID-19. and we considered the extent to which non- ¢ompliance might have a material effcct on the financial statements. We also considered those lai¥s and regulations that have a direct impa¢t on the preparation of the finan¢ial s¢at¢m¢nts, such as the Companies Act 2006. We evaluated the trustees. and management'5 incentives and opportunities for fraudulent manipulation of the financial statemenis lincludtng the risk of override of controls) and determined that the principal risks iv¢re related to )sting manual journal entries io manipulate finan¢ial perfomiance, inappropriaiely shifting the timing and basi5 of revenue recognitiory tnanagerncnt bÉas through judgements and as5uniptions in signiflcant accounting estimates, in particular in relation to fund accountin& and significant one-off OT W?usual tr8nsa¢tions. Our audit prwedur¢s were designed to respond to those identifjed risks including non-compliance with laws and regulations {itTegularitiesl and fraud ¢hat are material to the financial staiements. Our audit procedures included but were not limited to..
INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OF BIRMINGHAM CITY MISSION Dis¢usstng with the trustees and management their policies and procedure5 regarding compliance with laws &nd regulatLOnS: CoTnmunicating identified laiv5 and regulations througlb)ut OUT engagemet)r team and remaining alert lo any indtcations of non-¢omplian¢e throughout our audit; and Considering the risk of a¢is by the eharity which were contrary to applicable laws and regulations, including fraud. Our audit procedure5 in relation to fraud included but were t ILtnLted to.. Making enquiries of the trusiees and management on whether they had knowledge of any actual, suspected or alleged fraud", Gaining an understanding of the internal controls established to mitigate risks related to fraud,. Discussing a]nongst the engagetneni team the risks of fraud,. and Addre5sin8 the risks of fraud through tnanagement override tsf ¢orttTols by pKrforming joutnal ¢nty testing. There are Inhent limitations in the audit procedures described aEove and the primary responsibility for the prevention and detection of LTregulaTiiies including fraud rests with management. As with any audit, there remained a risk of non-det¢ction of irregularities, as these may involve collusioN forgery. intentional omissions. ItL15representations or the oveTride of internal control5. A further description of our restK>nssbilities for the audit of th¢ finan¢ial stat¢Jnents is located on the Finan¢ial RertIng Council's website at www.frc.OT8.uklauditorsTesponsibilities. This des¢ription forms part of our auditor's reporL Use of the audit report This repcKt 1$ made solely to the charity's membeT5 as a Etsjy in a¢coTdance with Chapier 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so thai we mighl stale to the charity's members those matters we are required to state to them in an auditOT'S report and for olh¢r purpose. To the fijllest extent perniitted by law, we do not aecept (* assume respx)nsibility to anyone other than the charity and the charity's members as a b)dy for our audit WOTL for this report, or for the opinions we have forn?cd. lan Holder (Senior Statutory Auditor) for and on behalf of Mazars LLP Chartered Accountants and Statutory Auditor Firsi Floor Two Chamberlain Square Birtningham B3 3AX Nov 23. 2021
BIRMINGHAM CII'Y MISSION A Company Limited by GuHrArhtee STATEMENT OF FINANCIAL ACTIVITIES Ilneorporatittg att income and expenditure gctount) Year ended 31 March 2021 Unrestrleted fund5 R¢stri¢t¢d Total fuDds futtds 2021 Total funds 2020 Note5 INCOME Donations and Legacies Charitable Activitle5 Trading Activities Other Income Investent In¢ome Profit on Sale of Fixed Assets 742,504 282,225 I,Ir24,729 773,834 20,537 156.344 6,530 3.927 130,066 88.497 181.668 680 88.497 181,668 680 TOTAL INCOME I,Ol3,349 282,225 1.295.574 1,091,238 EXPENDITURE C05t of Raising Funds 21,785 21,785 31.656 Charitable A¢tiwties 710,215 285.834 996,049 1,025,723 TOTAL EXPENDITURE 732,0 285.834 ,017.834 1.057.379 NET INCOMEI{EXPENDITURE) 281,349 (3.6091 277.740 33,859 Fut)d Balances at Beginning of Year 1,158,258 381,465 1,539,723 1,505,864 FUND BALANCES AT END OF YEAR 1.439.607 377,856 1.817,463 1.539.723 Th¢ ¢OEnpany h&% no reColsed gains OT10s5es other thatl the net movem¢nt in fi]nds for the year. None of the company's a¢iiwties were aqutred or discOntind during the atK>ve two financial years.
BJRMtNGHAM CITY MISSION A Company Limited by Guarantee BALANCE SHEET At 31 M2r¢h 2021 Notes 2021 FJXED ASSETS 10 800,737 823,157 CURRENT ASSETS Stock5 Debtors and prepayments Bank and cash balances 8,732 74.163 964,234 8,947 57,884 670,834 12 1,047,129 737.665 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 130,4031 (21.099} NET CURRENT ASSETS 1.016,726 716,566 TOTAL ASSETS LESS CURRENT LIABILITIES 1,817,463 1,539.723 TOTAL NET ASSETS 1,817,463 1.539,723 FUIYDS Unrestricted General fvnds Restri¢ted funds 1,439,61)7 377,856 1,158.258 381,465 14b 1.817.463 1,539,723 These a¢¢ounts are prepared in accordance with the spe¢ial provisions relating to c¢)mpanie5 subject to the 5tnall ¢ompanies regime within Part 15 of th¢ Companie5 Act 21K16. Approved and authoristd for issue by the Board of Dir¢¢tors on 18 (ktober 2021 artd signed on its behalf O G Nicholds Chairnian Company Numb¢r.. 03112321
BIRMINGHAM CITY MISSION A Company Limit¢d by Gugrantee STATEMENT OF CASH FLOWS Ye#r ended 31 March 2021 Notes 2021 2020 Cgsh flows from operating activities: Net ¢ash provided by lustd inl operating a¢iiviiies Cash now$ from inve$tlng activities: Interest from investments Purchase of tangible fjxed assets Sale of tangible fixed assets Iqa} 302,414 173.304) 680 19.6941 3,927 308.220 IDcrea% In cash 4nd ea$h equlvalent5 Ill the ye4r 293.4(rf) 207,678 Cash and cash equiv&lents at the beginning of the year 670,834 463,156 Total easb and ea$h equivalents at the end of the year 964,234 670,834 15
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2021 ACCOUNTING POLICIES B&si5 of accounting The financial statetnents are prepared under the historical cost ¢onvention in accordance with ihe requirement5 of the financial repDrting st2ndard applicable in the UK and Republi¢ of Ireland IFRS102lleff¢¢tive l Jat]uary 2015 (Charitie5 SORP FRS102)l. tht financial accounting reporting standard applicable in the UK and Republic of ITeland IFRS1021 and the Cosnpanies Act 21XI6. Birmingham City Mission meets the definition of a publi¢ benefit entity under FRS102. Assets and liabilities are initially recogtlised at historical cost or transaction value unless othetivise slated tn the relevant aOUnting policy jte(SI. Preparatlon of the Account5 on a going con¢ern basis The account5 have been prepared on a going concern basi5 based on the resery¢s held and budgets prepared. Judgements In applylng ActlbUDtiDg policies #nd key sources ofestimataon uneertainty The preparation of the fInancial sia¢em¢nts in conformity with generally acpted a¢¢ountin8 principles requiies the Directors to make ¢5titnat¢s and as5UrnPtions that affect the reported artK)unts of assets and liabilities and disc105ur¢5 of Contingent assets and liabilities at the date of the financial statements and the reported amounts of income arld expendire during the rertIng period. Acwal resulis in th¢ futur¢ could differ from those estimates. In this regard. the Direciors believ¢ that there are no uilical accountitlg policies where judgemenis or estimations are necessarily applied in the financial statements. Incoming re50urce5 Incoming resource5 Tepresent donations, gift5 and legacies. income from charity Shops and literature sales; grants for revenue expenditute. All income is reColSed when receivable and includes any ta recoverable. Gifts in kind Gifts in kind are irt¢lud¢d in the accounts at an e5tiMate of the fair value to the charity at the date of the gift. Tangible fixed assets Items of a capitsl natur¢ costing over £750 aTe ¢onsid¢red for inclusion in fixed assets. All fixed ass¢ts are slK>wn at cost value. Depreciation is provided at rates Calculated to write off the cost, le55 estimated residual value, of each Set otl a straighi-line basis over its expected useful life as follows.. Leasehold land and property over the le[h of the lease Motor vehicles 25Y rkr aTuM Equipment and flttings 33V/o rkr aruLUtn Freehold property is shown at historical cost and the buildings are depreciated at 2% per annurtl. Land is not depreciated. Stocks Stocks are stated at the low¢r of cost and net realisable value. Cost is calculated using the first-in, fiis¢- out method and con5isÉs of goods for resale only. 16
BIRMINGHAM CITY MISSION A Cotnpany Limited by GuArgntee r4oTES TO THE FIiYANCJAL STATEMEP4TS Year ended 31 March 2021 Fund ACCOUDtlllg u[¢striCted funds are availabk for use at the dis¢retiort of the Directors in fyrtherat)ce of the general objeetives of the Mission. These are funds which havt not been desi8nat¢d for any other purp)ses. General funds are those funds which are not designated or restricted for any other purpose. Designated ndS comprise restriCted funds that hav¢ been set aside by the Directors for particular purposes. Restricted funds are funds which are to be used in ac¢ordan¢e wtth specific restrictions imposed by donors or which have been raised by the Mission for particular purpJse5. The aim and use of each restriGtrd fvnd is set out in the notes to the financtal statements. Resources expended All expenditure is accounted for on an accruajs basis and has been classified under headings that agegate all costs related to the category. All expenditure is reco8ni5¢d once there is a legal or Constructive obligation to make a payment to a third party. Costs of Raising Funds aTe all ¢osts attributable to generating income for the charity. Costs of Charitable Activities comprise all expenditure identified as incurred in the pursuit of the charitable objects of the charity. ApportioThment of cost5 Costs which catmot Ix directly attributed to activities rq>res¢ntcd by restricted funds are charged agairL5t unrestricted income. Support costs are apportioned betsve¢n th¢ Charity's activities ¢)n the b&sis of salary costs. riDgllti#l instuents The tharity only ha5 financial assets and financial liabilities of o kind that qualify as basic financial instruments. BlC financial instrutnents are initially re¢ogtJised ai transa¢tion value and suiwquent]y measured ot their settlement value. DOIYATIONS AND LEGACILS Unrestricted Restritted funds funds Total 2021 Total 2020 Donations Gifts in Kind Legacies 549,277 160,522 121,703 709,799 121,703 193,227 593,613 101,429 78,792 193.227 742.504 282,225 1,024,729 773,834 17
BIRMINGHAM CITY MISSION A Company Limited by Guar2lltee NOTES TO THE FINANCIAL STATEMENrs Year ended 31 Mar¢h 2021 INCOMING RESOURCES FROM CHARITABLE ACTIVITIES 2021 2020 Restricted fund5 Elderlink Lunch Club Youth Work 14,861 5.676 20.537 INCOMING RESOURCES FROM TRADING ACTIVITIES 2021 2020 Unr¢strtcted funds Resource Centre. Shop and other in¢om¢ Rent receivable 84,897 3.600 152.744 3,600 88.497 156,344 OTHER INCOME 2021 2020 Unrestricted funds H M Revenue & Customs Job Retention Sheme Grant Birmin8ham City Council Business Grant Other Income 170,318 10.000 1,350 6,530 181,668 6,530 COST OF RAISING FUNDS Unrestricted Restrieted fund5 fund5 Total 2021 Total 2020 Staff costs Postage Printin& stationery and other tosis 8,823 6,290 6,672 8,823 6.290 6,672 16,W2 5.564 10.090 21,785 21,785 31,656 18
BIRMINGHAM CITY MISSION A Company Limited by GuAr8ntee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2021 CHARITABLE ACTIVITIES Unrestricted Restritted fund5 funds Total 2021 Total 2020 The provision of care Evangelism Shop and Resource Centre 97,270 390,306 222,639 143,089 135.048 7,697 240,359 525,354 230,336 199,629 602.055 224.039 710215 285,834 966,(M9 1,025,723 Support costs that cannot be dire¢tly allocated have been app)rtioned on The basis of staff costs. The support ¢osls that are in¢luded in the above amounts are as follows". Shop &RC Totil 2021 Total 2020 Care Evangelism Employees Premises Office e.xpendi1£ I¢CoVerable VAT DePrlatiOn Professional & Legal fees Bank ¢harges 26,898 5,297 3,855 1,715 2,864 1,594 420 90,005 17,724 12,899 5.737 9.584 5,333 1,406 34,978 6,888 5,013 2.230 3,725 2.073 546 151,881 29.909 21.767 9,682 16,173 9,000 2,372 165,088 43,106 23,948 16,522 6,304 12.350 1.595 42.643 142.688 55,453 240,784 268,913 NET INCOMEIEXPENDITUIiE FOR THE YEAR This is stated after charging: 2021 £.0 2020 £'ooo Opcraling lease5- cquipment Depreciation Auditors remuneration- Audit fees 32 35 19
BIRMINGHAM CITY MISSION A Cotnpany Limited by Guargntee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2021 STAFF COSTS 2021 2020 Staff costs: Wage5 and salaries Social security costs PensÈon Contribution5 618,749 39.577 7,617 596,687 33.937 5,852 665.943 636,476 2021 Average 2021 FTE 2020 Average 2020 FTE Average monthly number of employ¢es: Evangelism Other 30 23 31 10 24 39 29 41 31 No employee wa5 paid remuneration Amounting to fftOTe than £40,000 in either year. The Key Management Personnel are the Chief Executive, Finance Admini5tTator, Company Se¢Tetary (who is also the Hutnan Resources Manag¢rl, Evangelism Co-ordinator and Office Managcr. They makc up the Senior Managem¢nt Tcam and their ¢ombined salaries (including any b¢n¢fiis in kindl ar¢ £143,006 {2020 £145.5281 Dirtctors re¢¢ived r¢mur*ration in ¢ither year and were not reimbursed for expense5. 20
BIRMJNGHAM CITY MISSION A Company Lirnited by GuarAntee NOTES TO THE FINANCIAL STATEMEPITS Year ended 31 March 2021 10. FIXED ASSETS Leasehold land & property Freehold property Motor vehicles Equipment & rittings Total COST Ai l April 2020 Addrtions 807,644 131.846 41,891 125,405 9.694 ,106,786 9,694 At 31 Mareh 2021 807,644 131,846 41.891 135.099 1.116,480 DEPRECIATION At l April 2020 Charge for the year 78,721 14,1)44 61.984 6.115 25,824 5,074 117.100 6,881 283.629 32,114 At 31 March 2021 92,765 68,099 30,898 123,981 315,743 NET BOOK VALUE At 31 March 2021 714,879 63,747 10,993 800,737 At 31 Mareh 2020 728,923 69,862 16,067 8,305 823,157 VAa$ehold land and property compri$e: 2021 Cost 2020 The 66 year lease (which Commenced on 29 September 19651 on the premise5 at Washington Street atld subsequent refuibishment Less Depreciation 13 1,846 {68,0991 131,846 161,9841 N¢t bwk valu¢ 63,747 69.862 STOCKS 2021 2020 Goods for re581¢ 8,732 8,947 8,732 8,947 21
BIRMINGHAM CITY MISSION A Company Lirnited by Guarantee NOTES TO THE FIIY ANCIAL STATEMENTS Year ended 31 March 2021 12. DEBTORS 2021 2020 l)ue within one year: VAT recoverable Prepayment5 Income on Gift Aid Trade debtOTS 1,147 7.985 43,703 21,328 500 4,078 39,93 1 13,375 74.163 57.884 13. CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR 2021 2020 Trade creditors T&xation and socia] security ¢OSts Accruals 10,628 8,959 10.816 ,763 10,346 30,403 21,099 14a. UNRESTRICTED FUNDS Unrestricted fwjds include £500,000 which the Directors have designated to th¢ p)ssible redevelopment of the building at the rear of The Clo¢k Tower, commonly known as'The Annex,. 14b. RESTRICTED FUNDS New Head- quarter5 Cgre Centre Other. Total Bglan¢es at 31 March 2020 Income Expenditure 1&414 64,343 170,4581 343,832 19.219 381.465 217,882 282,225 11,1291 (214,247} 1285,834) Balanees #t 31 MAreh 2021 12.299 342,703 22,854 377,856 *lncluded in the figure of £22,854 are £10,787 for the Basics for Life food baT@ £6.8Q2 for the ToyLink Project and £5,065 relating to the purchase of fixed assets. 22
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Y¢4r ¢nded 31 March 2021 15. ANALYSIS OF NET A&%ETS BETWEEN FUiYDS Unrestricted Restricted funds fund5 Totsl funds Tangible fixed assets CuTrent assets Current liabilities 440,670 1,029.340 (30.403) 360,067 17,789 8tK),737 1,047.129 130,4031 Total net assets 1,439,607 377,856 1.187,463 16. NOTES TO THE STATEMENT OF CASH FLOWS 2021 2020 (#) R¢¢on¢iliation of net deficit to net cash oufflow from operating activities SurpluOlDefJcitl for the year Gifts-tn-kind DiTe¢l use of gifts-in.kind Depreciation ¢haTges Interest receivable (Increase) in debtor5 Decrease jn stocks InCrea(Decreasel in creditors 277.740 196.2071 1121,703) 1101.4291 121,703 101,429 32,114 30,949 1680} 13,9271 {16,2791 15,7881 21) 1,887 9.304 12181 Net ¢ash inthwl(outhowl from 0rating activities 302.414 (73.3041 (b) ReconcillAtion of net tash flow to rnoYemeDt in Det funds Increase in cash in the year 293,4 207.678 Movement in net fijnds tn the year Net tsnds brought forwaid 293.41i0 670.834 207.678 463,156 Net fund5 rrIed forward 964,234 670,834 (c) Analysis of net funds Cash at bank and in hatsj 964,234 670,834 964,234 670,834 17. CAPITAL COMMITMENTS 2021 2020 Capitsl expenditure ¢ontra¢ted for but not provided for iTh the fjnancial statement5 23
BIRMINCHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2021 18. OTHER FINANCIAL COMMITMENTS At 31 March 2021, the compatry was committed to making the following payments under non- cancellable operatin8 lea5es'.- LaThd BuildiDgs Total 2021 Total 2020 Other Operating leases whi¢h expire: Within l year Within 2 to S years After 5 years 27,615 40,563 40,500 4.005 599 31,620 41.162 40,500 31,620 67,680 49,500 108,678 113.282 148,800 Operating lease expenses of £31.62012020 £33,970) W¢Te incurred in the r]nancial year. 19. POST BALAf4cE SHEET EVENTS During the year ending 31 March 2022, legal ownership of certain properties. which are Currently administ¢r¢d by the Company, may p&ss to the company. They will be reflected in the accounts at the market value on date of tran5fcr. 20. RELATED PARTY TRANSACTIONS One Dire¢ior is ¢onneeted to an employee of ihe charity. Staff remuneration and all staff Lssue5 are dealt with by the Board Collectively. 21. PEf4SION COMMITMENTS The Charity operate5 a defitled ¢ontribuiion s¢heme. The assets of thc scheme are held separately from thos¢ of the Charity in an independently administered fund. The pension cost charge represents cofttribuiions payable by the Charity to the futld and atnounted to £7,61712020 £5.8521. 24
BIRMINGHAM CITY MISSION A CompArty Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 Mar¢h 2021 INCOME AND EXPEiYDITURE ACCOUNT Year ended 31 Mareh 2020 Unrestricted funds Restricted funds Totsl funds 2020 INCOME Donations and Le8aei¢s Charitable Activities Trading A¢ttvities Other sn¢ome Investments Profit on Sal¢ of Fix¢d Assets 505.765 268.069 20,537 773,834 20,537 156,344 6,530 3.927 130.066 156,344 4,510 3.927 130.066 2,020 TOTAL INCOME 800,612 290,626 1,091,238 EXPENDITURE C05t of raising funds 31,656 31,656 Charitable a¢tivitie5 721,761 303,962 1,025,723 TOTAL EXPENDITURE 753,417 303,962 1,057.379 NET INCOMEI(EXPENDITURE) 47,195 113,336) 33,859 Fund balances at be8]J]ng of year 1,111,063 394,801 I J05.864 FUIYD BALANCES AT END OF YEAR 1,158.258 381,465 1.539,T23 25