Company No: 03112321 Charity No: 1051023 BIRMINGHAM CITY MISSION A Company Limited by Guarantee Finaneial Statements Year ended 31 March 2022
BIRMINGHAM CITY MISSION A Company Limited by Guarantee CONTENTS Company Information Direetors, Report Auditors, Report io Statement of FinaTrcial Activities 13 Balance Sbeet 14 Statement of Cash Flows 15 Notes to the FiDanci31 Stat¢meDts 16
BIRMINGHAM CITY MISSION A Cornpally Limited by Guarantee DIRECTORS, REPORT COMPANY NUMBER 03112321 CHARITY NUMBER 1051023 DIRECTORS O G Nicholds- Chaimian Rev. S C Carter R Chapman (Resigned 13 November 2021 but remains a rnember) D J Clark Mr5 J B Harborne MBE (Resigned 18 July 2022 to take up a staff p051tion) Rev J A Herbert (Appointed 20 June 2022) N James {Appointed 18 October 2021) S D Loe5¢h¢r Mrs R Mountford C A Noble COMPANY SECRETARY D J Duke (Resigned 30 September 2022) Mrs J B Harborne MBE (Appointed l OctobeT 2022) CHIEF EXECUTIVE Wesley R Erpen REGISTERED OFFICE The Cloek Tower 2 Langdon Street B9 4BP BANK HSBC UK Bankplc 130 New Street Birmingham B2 4JU AUDITOR Mazars LLP First Floor Two Charnberlain Square Birtningham B3 3AT
BIRMINGHAM CITY MISSION A Cotnpany Llrnited by Guarantee DIRECTORS. REPORT The Dire¢tor4 are also TnLStees of the chatity for the pUryses ofthe Chwities Ac¢ submitthe1rAnnj RetM)rt and audited Financial Sraiemtt4 for the year ended 31 March 2022. The Directors have adopted provisions of the Statement of Recommended Practice {SORP) applicable to ChltieS prepgring their accOts in accordance with the Financial RepoA?ng Standard applieable in the UK and Rwublic of Ireland (FRS1021 in preparints the Annual Rew)rt and Finncial StateitJ¢nts of the Charity STRucfuRE, GOVERNANCE AND MANAGEMENT GOVERNING DOCUMENT Mission is a Chwitable Company Limtted by Guardntee. giSred in Engiaryj and WaIes, operating underCh8rity numEer 1051023. The Company was established under a Memold ofAssociation which established the Objects and ofthe Charittbk Company and is govemed under its thcles of Association. In the event ofthe Compwy being wourKI up MemLxrs are requiredto contrtutean amount tLOtexceeding£lO. RECRUITMENT AND APPOINTMENT OF DIRECTORS Ujxler the requitEments of Mernonndum attd Articles of Association one third ofthe Dtrectors mLL%t'retire by rotation, each year but may be re-elected by the Members at the Annu GeneTr] Meeting if th¢y ar¢ willing to stand agaiEL Mr O Nicholds and MT D Clark are due to reiire this year by rotation. Mr O Nicholds being eligibl¢ offers hJ"nLself for retlection thi% year. MrD Clark has de¢idedtO stsnddown as # Dwecior at thisy¢OTS An G¢n¢rdl Meetin& but he will remauj a Jn¢mber. The principa] Objeci of the Charity is to spread the Gospel ofJesus Christthroughoutthe Cityof Bim)llts, ajxl in pursuance of thatObjecL to pmvide ller for the hotneless, infiml SICK aged orneedy, it is important that such needs are reflected through the diversity of the Tnth b(xJy. To ensure attainment of the Objects. Durctors are re¢ruted mainty from those who have previous Involvennt witty or knowledge of, the Charity and also have the wuired skills and experience to enhance the B(&d. The Boajd of Dire¢tor5 are repre5entstive of a range of church and includes SOTne profesSical expettise in the of finance, law, mediCt[ aT Fa5toral care, andthe Directors ciwt additiona] expertise &s andWhenrequed. Director Inductloli 3nd Training Most n¢w DeCtOrS aj? already fajniliar with the prdctical work of the Chan'ty, they aJe invited and enCOed to famililse themselves with the Charity and the contoxt wi(hin which it 0rates. A detailed inf0mlI0 is availabk and given to each new Director and they are fi)rther encmged to spend time, when practiol, specific section5 of the Mission. Extemal ci)nsu]tation 15 engaged WI appropriate. Risk Management & Health #nd Safety The Board is committed to ongoino fftssment of the major risks to which the Mission is exposed amd are confident thai the system of reporting thatcurrently exists wll advise them on a Tegul8r b15 of potential diffi¢u1ti¢5 and enable them to trk¢ step5 to lessen these risks. The Boa considerts majorrisLs to which the mI10n is exposed in three affas.. The underfi]nding of activities due to a dUCtiOn in income. This is managed by twvuig an odequat¢ reserves policy. relIar monthly financial reporLg andreview5 of 0[KRtio being submitted to the Board. Being abk to recNit staff with the necessary skills at the saIaries availabl& This is managed by monthly Tepoiting of staffing issues to thechief Executive andthe Board. The Hea]th and Safety Policy is under tEguIar review. a sulxommittee of the Board monitors safety matcers and they and the Safety Officer report to th¢ monthly meeting to k¢¢p the Board infortned of chanoes in re.tsulations together with CLtyrent Ixogr¢5s pr(Kedures and risk assessment. Many of Staff work with young vulnerable adults. All staff working with these groups have rettived Disclosure and Barring Service ¢leat2nce. The Board oversee compliance with OL 5tyarding rK)licy. Additsonallywe use the services of specialistadvisors as and then required. TheBO ha%Taken outTnL*e ItKlannity DJ5Urd[rydMgC0rof£250,{>atatok0r£333.12 Organisational Structure Tk Board currently const5ts of 8 members who usually meet monthty and are reswn5ible forthe strategic direction and policy of the charity. The Company Secretary, who is also the HR Manager, the Chief Execuiive aj the Finance Admlliistrator aiso
BIRMINGHAM CITY MISSION A Company Limited by Guarantee DIRECTORS, REPORT attend the Board ll*dings but have no voting rights. A stheme of delegation is in place day lo Ihy reSFonsibility for the provision ofthe sejvitts rests with the ChiefExecutive. The Chief Executive is responsible for ensur1 that the Charity delivers the services wthed and that key perfolln indicators are met. The Finance Administrator OV¢T5¢¢5 matters to do with maintenance of buildings etc. &5 w¢ll as the nomial VOLUNTEERS Without our volunteets the Charity would not be able to function effectively. There are 95 regular volunteer5 who currently 85s15t the MissioJL they selve ll) many diffeJEnt capacities and the time involvement rdnges from a few hours per month to 3 days per wrek. se&nal projects. e5CIallY at Christsn&5, attract up to an &lditional 4(K) Lxtravolunteers. The volunteeT5 are an illWdluab]e L55et and the Board and the EXutIveS would take this opportunity to express thew grate1 appreciation for all that they do. OBJECTIVES The Compa$ Objects are.. to preachthe 00sl ofthe LordJe5us ChTiStthroughoutthe Cityof Bunungham and its environs. in put5uanee of io provide relief, by vgJious mealls, for the infirni, 5icL aged and needy individuals and families within the ACHIEVEMENTS AND PERFORMANCE The main areas of charitable activity alt evangelism and catr atsj a SLllnnw of the achievements in these activities is set out below. The Directors are satisfied that these achievements clearty demonstrate that the Charity ha5 throughout the year fillfilled its responsibility to meet the requirement of providing a Public Benefit and has thtteby c¢jnplj with its duty to have due regajxl to the guidance published bythe Charity Commission. REPORT ON THE IMPACT OF COVID-19 Government guidelines regarding Covid-19 have been followed at all times. as a result our operations had to change significantly. The main Headquarters at the Clock Tower remained open, often on a skeleton staff, to keep the Admin and Finance operations going and the remaining Staff, where possible, were furloughed under the Governtnent Job Retention Scheme. During the year most of the activities reopened. The Charity Shop and Resource Centre reopened. initially with restrictions on the nutnber of custotners allowed at any one time. The Care Centre is open on fouT afternoons each week, serving food alld drinks from the loading bay and providing support to the clients when appropriate. The ElderLink Lunch Club remained closed due to the nature of their work and the Client group involved. however. clients were regularly contacted by telephone and support was given where possible. The tentre is now open two day5 a week for tea, ¢offee, cake and a chat. The Children's and Youth t¢ams hav¢ b¢¢n working on new way5 of linking up with schools and young people. Videos are being produced and meetings can be held online when physical meetings Cat01 tak¢ place. REPORT ON THE CONSEQUENCES OF THE WAR IN UKRAINE The impact of the war ha5 already had an impact on the cost of gas and elxtricity, a nurnb¢r of our contra¢t$ are du¢ to expire in the next few months and costs will. undoubtedly increase. As our donors incomes are squeezed generally we expect donations to fall but, on the other hand, expect thai there will be increased demand for our service particularly at the Resource Centre and the Care Centre, we are gratefi]I that we currently have suifieient reserves lo help us deal with this situation.
BIRMINGHAM CITY MISSION A Company Lirnited by Guarantee DIRECTORS. REPORT EVANGELISM This is our principal activity in secknng to athieve our Objective of preaching the Gospel of th¢ LoTd jes ChTtst through(xJ¢ Birn]ingham and its environs. Initially the Covid-19 pandemic meant that our missionaries were not able to engage in any city centre outreach or door io door work in their districts. Social media wa5 Used to keep in touch with contacts. Bible studies and Christianity Explored course were done online. When regulaiions allowed the nom)al evangelistic activities resumed. To start with open air preaching and personal work in the city missionaries own districts was done, often using a book table as a focus for discussion. One result of the pandemic was that people were more open to talk and take literature. We thank God though for giving us the opportunity to preach the gospel in BiTmingham again during the past year to people from all wall(s of life. In the open air we have spent a considerable time dis¢us5ing the basic truths about Christianity aDd rhe Lord J¢sus Chrisi, We held open-air meetinuts whenever we could and had MeAnin.ts1 conversations with over 2,000 people. Many itetns of Christian literature were handed out in the city centre. Moff than ¢H,IK)O tracts (in many languages}. tog¢ther w]th 2,063 scriptwewjtions and 1,102 Christian EKK)kiets were diStned. Our Christmas ToyLink project relies on the support of many Yolunteers and donors to help us to supply toys to needy children. Last Christma5 the dernand for toy5 exceeded that of previou5 year5. De5Plte Covid, churche5 and individuals sent loys to us. a lot were online purchases. We were taken aback by people's generosity. Thanks to them we had enough toys for each child. We diStribud toy paT¢els to 1,500 families {3.670 children). Land Rover sent us sorne Rang¢ Rov¢r5 (plus drivers) and individual volunteers used their own vehicl¢s to delVer parc¢ls a¢r05S the city, with BCM staff carrying out the bu]k of the deliveries. Many expressed their appreciation for the toys given to their children, one tnother wa5 moved to tear5 a5 She thank¢d u5. The Children's Team wo]k with priTnary sehool ag children. Duting the swnmer 2021 tem) they were unable to condLtet assemblies and take classes in %hool as visits were discouraged. From th¢ autwnn 2021 tenn vi%its to Sch15 restarte Occasionally. at short notic< visits wett cancelled and wett replaced by online assemblies. Special wemblies at Easter and Chtisttn&8 were delivered by various means. lThe team delivereiL erther online or in person, 354 &8mblies and 65 lessons in 5th001s. To the delight ofeveryone involved the Febnw 2022'Solid Rock. holiday clubsweTe able to nm as n(xinal.. The Youth Team work with secwdary schwl aged young rkople. th]rin8 tk yvdr the team cotKlucted a C(nbatiOn of physicaI and virtual event& condueling 87 regular assemblies amd 81 lessons. 65 lunch time clubs were held in 2 s¢hools. They aLso woduced videos for Easter and Harvest. At christu 35 Phl¢al and 20 vlltual assemblies were held and 35 le%sons tsken. Over 850 pupils att¢r)ded the GSUS Live mobile cia55room when tOPiCS such a8 forgivene55, fear aTd rejection were looked at from a Biblical perspective and discussed. Fulfil Is held ui each of the school tenns. the first event in July 2021. was videoed posted on]ine, 80 households vi¢wed it on the night and IOO'S later on YouTube. Subsequent events were held in person and were also Sho1 live online. In the absence of (he summer youth caJnp in Snowdonia last y¢ar, an event 'Youth Uocked. w&s hekl over three days for 20 young wk. They experienced 3 days ofactiviti&s and Ci)rntian DipuL The Youth Camp, in Snowdonii rtturned in Augu5t2022. The Charity Shop in Kingstandin& which includes the knkshop, reoFtned in April 2021 following Government guidelines. It continue5 to be a good means of engaging with the community pncth"cally. stsff amd volunteers talk and pray with mamy giwng SUp)rtt0 those who are nced. Good News paper5 andtracts, in many languages, wettgiven out. The Book shop continuesto serve cu5tomeT5 andchurches nearand farwith txy)k stalL5. Chtistian Ewks. Bible notes and Bib]e CARE ElderLiDk in Acocks Green is there to ty and minister to some of the needs of the elthr]y in area. The pandemic ha changed the ministy on many level%. The Lunch Clubs closed due to the age and vuknerabdity of many of the client& Home vi%its l¢ame phone 11$ and letter& Easter and Christmas were marked by distrilxjting some ha[RE, donated by a IOCAI ptimary school and some bags. From Sepwnber 2021 memkn of the te8m have been able to gain access to 5 care homes to deliver monthly seMee5 to residents. At the &•ne time, after plaTffting and Dnplementing the appropriate Health and Safety measuw the centre was rwened to the elderly fortw coffeeand cth club5. It 15 an OPFthw)ityfortlwn to meet and have a chat The servi¢¢s of the Resource Centre and Basics for Life food bank are in great demond and aTe Irk¢ly to in¢reas¢ due io the cost of living crisis. Food, clothing and furniture are provided for tnany needy people. Some are asylum
BIRMINGHAM CITY MISSION A Co]npany Limited by Guarantee DIRECTORS, REPORT 5¢eker5, and in helping them in their need w¢ offer a welcome to the city, as we seek to express the love of Je5U5 in a practical way. Durino the year we have given out over 2,600 food parce15 and over 1,500 changes of clothin In conjunction with agencies working with the homeless, we have given out many additional item5 of clothing and fumituie 'starter packs, ftsr people moving into their own accommodation. The Cate Centre seeks to provide supwrt to homeless and otherjredy people and has been open throUght the >tar. As clients wue not allowed into the buikthn& food was Seed through the shutter doots Monday to Thursday aftemoon5. This has proved to k very successfthi woth between 40 and 50 guests. the vast majority of which are tnale, attending each day and beitjg Served with f(. In a(idition many item5 of clothujts shoes and toiletri ate provided. Staff and volunteers have a constant 'listening ear,, bellig sensitive to the physical. prdctical and spitUal needs of the guests. For those interested lli the Christian faith Bibk studies p1¢xl]calty hekl. FINANCIAL REVIEW We are pleased to rep)rt that a snRII sutplus was recorded forthe year. There was anotherencouraging increase in donationsbut legacy incoine was Substantially down on the previous yeaT. Ttading income doubled as the shop and Resource Centre returned to more nLxnTrl owiinghou For those stsff placed on firlough. we were again able to ac¢¢ss governmert fi1ndll thmugh the Government Job Retention We continue to keep a ¢1C watch on ow ovejlth to ty aNI keep them to a minimwn withour it affecting the help and 5UPEK>rt we give to those who are in need. We are working to incre&qe our donorbase to raise additional income froTn 5UPPOrters and ttusts, etc. through varrious fidIalS1ng scheme5. We thankfi]l that we have sufficient SerVeS to enable us to continue fvll operntions while weseek tnore fiJndin(p sources. The Board remain Confident thai the action taken so far. and in tW55, will enablethe Mi55ion to cont]nL its wolk well intothe future. They c{linue to rnonitor the Situation attd of the Meas in place each month with a detri1 review of the financial situation takingplace atthe half year. Principal Funding Sources Donations. gi1 and legacies are ourmain fid)g sources and we are Ellost appre¢iativ¢ of the continLKd and indeed increased 5UPPOrt of $0 many individua]s, churches, charities and companies. All fundratsing ts done 'in h(x]se'. Professional fill]draisas or commercial p8JticipatOTS are not Us. We seek adheJE guideliTK5 i55ued by the Fund'S]ng R¢gu]ator. We have not rettived any complaints alx)ut ourfiuKlraising meth(Mts. IDvestmeDt Policy The cash resem held to meet our Reserves wlicy and fi]nds have Ien designated towards the possible redevelopment of property at the rear of The Clrtk Tow¢r, known as the Annex. lli Ganison Street. Conwtly investtnent h&% been curtailed f¢x the pr¢s¢nL RESERVES POLICY The reserves poli¢ywas reviewed July 2022. In the lightofthe potential squeeze on donor iTKon]e and the iftcre in the r of iiflaii(XL the w¥licy w&s revised. It is now the poli of the Board to maintaDI freely available reseNes at a minin)utn leveL hich would enable GeneAI Fund of the Missiotj to operate f(x approximatrly six months, £500,000. Freely available Juerves aTe fimd5 which are unrestiicted and not invested in fixed a%8ets. The Mi&sion had unrestiicted reserves of £1,492,085, cluding Dtsignated Funds of 00,000 and those ]Ypresented by fLxed a55*s £430,124 leaving free reseThes of £561.961 to PLANS FOR FUTURE PERtODS W¢ are ple&%ed that schools aTe once again inviting our Youth and Children's teams in to deliver face-towface acts of 'Collectiv¢ Worship, and to run after s¢hool's club5. We intend io continue to develop and use the ski115 that were gained during lockdown by producing online materials for situations where that ss still more appropriate. As the elderly are probably the most vulnerable group in our society, we have continued with the decision not to retum to servints meals for large numbers of people for the time being. Instead, our ElderLink department has been
BIRMINGHAM CITY MISSION A Company Lirnited by Guarantee DIRECTORS, REPORT inviting sall numbers to our Eric Holt Centre for refreshments and 50methints simple to eat durino which time a short devotional service is deliveTed. They have also been success[ in developing the new strategy of delivering Christian Services in local Care Homes. During this coming year the aim is incr¢as¢ the nUEnber of care homes visited from five to ten. The Annex continue5 to be a valuable space for operating our 'ToyLink' project for some four months of the year, and when we organise our annual 'SleepOut' event. We will ¢ontinue explore the possibility of developing thi5 building io deliver the best outcornes for the Mission. As we indicated in last year's repo¢ the Mission is going through a phase of reshaping its leadership as a number ol s¢nior lead¢r5 retire. Our new Finance Admini5trdtor has now settl¢d into his role with the support of our existing Finance Administrator who will be reducing his hours to tsvo days a week. Special thanks must be given to Pat L8rnbon, our Office Manager. who has retired after forty-two years of faith1 service for the Mission. Since August she has been training up our new Office Manager. Our Human Resources Manager also retired after thirteen years at the end of September and his repla¢em¢nt start¢d in the middle of the same month. We have been approached by a number of churche5 regarding providing help with their local ministsies. We will be advertising for a new City Missionary to work in partnership with Castle Val¢ Baptist Church who will share in the cost of this worker. We hope io have this role filled by the beginning of 2023. Our Care Centre staff continued to serve food to around filly homeless people each day it is open, from the loading bay but in September they opened their doors and restarted offering food from inside the building. During the coming year we will seek io develop our services to our homeless clients by creating parth¢rship5 Wlth orgaDisations and churches to deliver training in essential life-skills. STAFF The Board take5 this opportilTiity to pay tribute to the Chief Executi Wesley Erpen, and all of the Mission Stsff, fortheir hard wo. Their continuing efforts and commibnent to the Mission are very much appreciated. The Key Management Personnel, who make up the Senior Management Team. are the Chief Executive. Finance Administrator, Human Resources Manager, Evangelism Co-ordinator and Office Manager. Staff Salaries were revkewed In March 2021 and an inerease of 3.5010 was agreed to take effect from April 2021. They weTe furtheT reviewed in March 2022 and an increase of S.kn was agreed io lake effect from April 2022. FIXED ASSETS Details of changes in fixed assets are given in note 10 io the financial statements. DIRECTORS The Directors set out below have held office during the whole of the period from l April 2021 to the date of this report, unless otherwise stated. O G Nicholds R¢v S C Carter D J Clark R Chapman (Resigned 13 November 2021) MTS J Harborne MBE (Resigned 18 July 2022 to take up 2 Staff position) Rev J A Herbert (Appointed 20 June 2022) N James (Appoinied 18 October 2021) S D Loescher Mrs R Mountford C A Noble
BIRMINGHAM CITY MISSIOf4 A Comparty LimÉted by Guarantee DIREcfoRS' REPORT RESPONSIBILITIES OF THE DIRECTORS Company Law requires the Directors to prepare financial statements for each financial year which give a true and faiT 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 tts.. select suitable accounting policies and then apply them consistently; make judgements and estimates thai are reasonable and prudent. comply with applicable accounting standards subject to any material departures disclosed and explained in the financial staiements.. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The Director5 are responsible for maintaining proper accounting records. which di5¢1os¢ with reas(Trnable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements cotnply with recommended prnctice. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. STATEMENTS AS TO DISCLOSURE OF INFORMATION TO AUDITOR In accordance with Company Law, as the Charity's Directors, we certify that". so far as we are aware, there is no relevant audit inforntIon of which the Charity's Auditors are unaware; and we have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit inforniation and io establish that the Charity's Auditors aTe aware of that infomation. EFFECT OF THE WITHDRAWAL OF THE UIYITED KIP4GDOM FROM THE EUROPEAN UNION The Directors have not seen any visible impact on the business of the Charity following the withdrawal of the United Kingdom from the European Union. AUDITOR Mazars LLP were Auditors during the year artd a resolution io re-appoint them will be proposed at the forthcoming Annual General Meeting. These accounts have b¢en pr¢par¢d in accordonce with the 5p¢cial provtsions relating to companies subject t(Tr the small companies regime within Part 15 of the Companies Act 2006. Approved by the Directors on 24 October 2022 and signed on their behalf by.. O G Nicholds Chaimian
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION Opinion We have audited the financial statements of Birniingham Ciry Mission (the 'charity') for the year ended 3 1st March 2022 which £ompTise the Statement of Financial Activities, the Balance Sheel th¢ Statement of Cash Flows and notes to the financial statements, includitig a summary of sitsnifieant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UnEted Kingdom Accounting Standards. including FRS 102 'The Financial Reporting Standard applieable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. give a tru¢ and fair view of the stat¢ of th¢ charity's affairs a5 at 3 1st March 2022 and of its incom¢ and expenditure for the year ihen ended: have been properly prepared in arKordance with United Kingdom Genernlly Accepted Accounting Practice. and have been pr¢pared in a¢¢ordan¢¢ with th¢ requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those 5tandard5 are further described in the Auditor's respon5ibililie5 for the audit of the financial statements section of our report. We are independent of the group and the parent charity in accordance with the ethical requirements that are Televant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and we have fulfilled our (Trther ethical r¢sponsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going ¢oneern In auditing the financial statements. we have concluded that the trustee5' use of the going wncern basis of accounting in ihe preparation of the financial siatements is appropriate. Based on the work we have perfornied. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast sionifieant doubt on the group's and the parent charity's abiliry t(> continue as a gging concern for a period of at least tw¢lve months frgm when the financial statement5 are authorised for issue. Our responsibilities and the responsibilities of the tn]stees with respect to going concern are described in the relevant sections of this report. Other information The other inforn)ation comprises the inforn]ation included in the Annual Report, other than the finan¢ial 5tat¢m¢nts and our auditor's report iheieon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and, except tg the extent otherwise explicitly stated in our report, we do not expTess any forni of assurance conclusion thereon. In eonneciion with our audit of the finan¢ial Statements, our responsibility is to read the other information Ènd, in doing so. consider whether the other inforniation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears io be materially misstated. If we identify such material inconsistencies or apparent material mi55tatements. we are required to delerniine whether there is a material misstatemeni in the financial StateentS or a material misstatement of the other infomiation. If, based on the work we have performed, we conclude that there is a rnaterial rnisstat¢ment of thi5 other inforniation. we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the eourse of the audit..
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF BIRMINGHAM CITY MISSION the inforniation given in the Trustees, Report which includes the Directors, Report prepared for the purpo5e5 of company law, for the financial year for whi¢h th¢ financial stat¢m¢nts are prepared 15 consi5t¢nt with the financial statements.. and the Twstees, Report has been prepared in accordance with applicable legal requirements. Matters on which w¢ are required to report by exception In light of the knowledge and understanding of the group and the parent charity and their environment obtained in the course of the audit, we have not identified material mi5Statement5 in the Tru5tees' Report. We have nothing to report respect of the following Enatters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate and proper accounting records have not been kepL or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreem¢nt with the accounting TOrdS and r¢turns' or certain disclosures 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 the financial statements In accordance with the small companies regime and take advantage of the small companies, exemption in preparing the Trustees, Report and from the requirement to prepare a Strategic Report. Responsibilities of Trustees A5 explained more 1]Y in the tntees, responsibilities statement set out on page 6. the tnteeS (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparatron of the financial statements and for being satisfied that they give a true and fair view, and for such internal ¢ontrol as the trustees detem)ine is necessary to enable the preparation of fmancial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees ate responsible for assessing the chariry's abiliry to continue as a going eoncem. disclosing. a5 applicable. matters related to going Concern and using the going ¢oncern basis of accounting unless the tnjsiees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audit of the financial statements Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole are free from material mis$12tement. whether due to fraud or eryor. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material mi5Statement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the finaD¢ial statenients. Irregularities, including fraud, are instances of non-compliance with law5 and regulations. We desi procedures in line with our reswnsibilities. outlined above. to detect material misstatements in respect of irregularities. including fraud. Based on our understandii]g of the eharity and its Activities, we identified that the principal risks of non- compliance with laws and regulations related to employment regulation. fraud and non-compliance with implementation of government support schemes relating to COVID-19, and we considered the extent to whith non- compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct itnpa¢i on th¢ preparation of th¢ financial slat¢menls, such as the Companies Act 2(M)6. We evaluated the trustees, and rnanagetnent's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and detemiined that the principal risks were related to posting manual joumal entries to manipulate financial perfomance, inappropriately shifting the timing and basis of r¢venue rec(Trgnition. management bias through judgements and assumption5 in significant accoutjting estimate5, in particular in relation to ttd accountin& and significant onethoff or unusual transactions. Ji
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION Our audit procedures were designed to respond to those identified Tisks. including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures in¢luded but were not limited to.. Discussing with the trustees and management their policies and procedures regarding compliance with laws and regulations. Communicating identified law5 and regulation5 throughout our engagement team and remaining alert to any indications of non-compliante ihrouohoui our audit: and Considering ihe risk of acts by the charity which were contrdry to applicable laws and regulations, including fraud. Our audit pro¢edures in relation to fraud included but were not limited to.. Making enquiries of the trustees 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 amongst the engagement team the risks of fraud- and Addressing the risks of fraud through tnanagement override of controls by perfoming journal enty testing. There are inherent limitations in the audit PToceduTe5 described alve 2nd the pritnary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit. there remained a risk of non_deteetion of iTTeoularitics, as these may involve collusion, forgery, intentional omissions. rsrepresentations or the oveJTide of internal controls. A further description of our responsibilities for the audit of the fmancial statements is Iated on the Financial Reporting Council's website at www.frc.org.uklauditorsrespon5ibilitie5. This description form5 part of our auditor'5 report. Use of the audit report This report is made 501ely to the charity'5 members as a body in accordallce with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the chariry's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fi]Ilest extent pem)itted by law, we do not accept or aUme responsibility to anyone other than the charity and the charity's members as a body for our audit work. for this report. or for the opinions we have fornied. David H005e {Senior Statutory Audiior) for and on behalf of Mazars LLP Chartered Accountants and StaNtory Auditor First Floor Two Chamberlain Square BinninghaTn B3 3AX Nov 11, 2022 J2
BIRMINGHAM CITY MISSION A Company Limited by GuaraDtee STATEMEIYT OF FINANCIAL ACTIVITIES (Incorporating an income and expenditure account) Year ended 31 March 2022 Unrestricted funds Restricted Total funds funds 2022 Total funds 2021 Notes INCOME Donations and Legacies Charitable Activities Trading Aetiviti¢s Other Income Investment Income 673.760 297,842 2,397 971,602 2,397 177,001 16,621 424 1,024,729 177,001 16,621 424 88,497 181,668 680 TOTAL INCOME 867,806 300,239 ,168,045 1,295,574 EXPENDITURE Cost of Raising Funds 23,792 23,792 21.785 Charitable Activities 791,536 328,872 1,120,408 996,049 TOTAL EXPENDITURE 815,328 328,872 1.144.200 1.017.834 NET INCOME/(EXPENDITURE) 52.478 (28.633) 23.845 277.740 Fund Balances ei Beginning of Year 1,439.607 377.856 1.817.463 1.539.723 FUND BALANCES AT END OF YEAR 14a 1,492,085 349.223 1,841,308 1.817,463 The company has no recognised gains or losses other than the net movement in filnds for the year. None of the cornpany's activities were aU]red OT discontinued during the above tsvo fll)ancial years. 13
BIRMINGHAM CITY MISSION A Company Lirnited by Guarantee BALANCE SHEET At 31 March 2022 Note5 2022 2021 FIXED ASSETS 10 767.730 800.737 CURRENT ASSETS Stocks Debtors and prepayments Bank and cash balances 6,330 55.814 1,039,329 8,732 74,163 964,234 12 1,101,473 1,047.129 CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 13 (27,895) (30,403) NET CURRENT ASSETS .073,578 1.016,726 TOTAL ASSETS LESS CURRENT LIABILITIES 1,841,308 1,817.463 TOTAL NET ASSETS 1,841.308 1,817,463 FUNDS Unrestricted General funds Restricted funds 14a 14b 1.492.085 349,223 1,439,607 377.856 1.841.308 1,817.463 These accounts are prepared in aceordanee with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved and authoiised for issue by the Board of Directors on 24 October 2022 and signed on its behalf O G Nicholds Chaimian Company Number.. 03112321
BIRMINGHAM CITY MISSION A Company Limited by Guarantee STATEMENT OF CASH FLOWS Year ended 31 March 2022 Notes 2022 2021 Cash flow5 froTn opcrating aetlvitles: Net cash provided by (used in) operating activitics Cash flows from investing activities". Interest from investments Puwho5¢ of tangible fixed asset5 16a 74,671 302.414 424 680 {9,694) Increase in cash and cash equiyalents in the year 75,095 293,400 Cash and ¢ash equivalents at the begim)ing of the year 964,234 670.834 Totsl eash and ¢a5h equivalents at the end of tbe year 1,039,329 9fA,234 15
BJRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 ACCOUNTING POLICIES B8sis of accounting The financial 5tatement5 are prepared under the historical ¢05t convention in accordance with the requirements of the financial reporting standard applicable in the UK and Republic of Ireland (FRS1021(effective l Jatjuary 2015 (Charities SORP FRS102)I, the financial accounting reporting standard applicable in the UK and Republic of Ireland IFRS102) and the Companies Act 2006. Binningham City Mission meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical ¢osi or transa¢tion valu¢ unless oiherwise siat¢d in the relevant a¢¢ounting policy note{s). Preparation of the accounts on a going concern basis The accounts have been prepared on a going concern ba5LS based on the reserves held 2nd budg¢t5 prepared. JUdgeellts in applying accouTrting policies and key sources of estimation uncertainty The preparation of the financial statements in confomiity with generally accepted accounting principles requires the Directors to mak¢ e5timat¢s and assumption5 that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements attd the reported amounts of incotne and expenditure during the reporting period. Actual results in the fvture could differ from those estimates. In this regard. the Directors believe that there are no critical accounting policies where judgements or estimations are necessarily applied the financial statements. Incoming resources Incoming resources repr¢5¢nt donations, gifts and l¢ga¢i¢5' income from charity shops and liteTature sales; grants for revenue expenditure. All income is recognised when receivable and includes any tax recoverable. Gifts in kind Gifts in kind are included in the accounts at an estirnate of the fatr valu¢ to th¢ charity at the dat¢ of the gift. Tangible fixed assets Items of a capital nature costing over £750 are considered for inclusion in fixed assets. All fixed assets are shown at COSI Wdlu¢. D¢pre¢iatioD is provided at rates calculated to write off the ¢05t, less estimated residual value. of each asset on a straighi-line basis over its expected use[ life as follows". Leasehold land and property over the length of the lease Motor vehicles 25/0 per annum Equipment and fittings 33% per annum Freehold propery is shown at historical cost and the buildings are depreciated at 21/bo per annum. Land is not depreciated. Stocks Stocks are stated at the lower of cost and net realisable value. Cost is calculated using the first-irn first- out method and consists of goods for resale only. 16
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 Fund aeeounting Unrestricted ndS are available for use at the diretiOn of the Directors in furtherance of the general objectives of the Mission. These are fvnd5 which have not been designated for any other purposes. General funds are those funds which are not designated or re5tricled for any other purpose. Designated fund5 comprise unrestricted fiJnd5 that have been set aside by the Directors for particular purposes. Restricted funds are funds which are to be used in accordance with 5pecifi¢ restri¢titsns impos¢d by donors or which have been raised by the Mission for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements. Resources expended All expenditure 15 accounted fr>r on an ateruals ba515 and has been classified under headings that aggregate all costs related to the category. All expenditure i5 recognised once there is a legal or constructive obligation to make a payment to a third paty. Costs of Raising Funds are all costs attributable to generating income for the charity. Costs of Charitable Activities comprise all expenditure identified ps incuTred in the pursuit of th¢ charitable objects of the charity. Apportionment of costs Costs which cannot be d1ctlY attributed to activities represented by restricted fijnds are charged against llnr¢$tricted income. Support costs are apportioned between the charity's 2Ctivitie5 On the basis of salary costs. Financial instumtnts The charity only ha5 finan¢ial assets and [2cial liabilities of a kind that qualify as basic financial instruments. Basic financial instrnments are initially recognised at translIOn value and subsequently measured at their 5ettl¢tnent value. DONATIONS AND LEGACIES Unrestricted Restrlcted funds funds Total 2022 Total 2021 Donations Gifts in Kind Legacies 635,477 147,110 150,732 782,587 150,732 38.283 709,799 121,703 193,227 38,283 673,760 297,842 971,602 1,024.729 17
BIRMINGHAM CITY MJSSION A Company Limited by GuxraNtee NOTES TO THE FINANCIAL STATEMENTS Year ¢Dded 31 March 2022 INCOMING RESOURCES FROM CHARJTABLE ACTIVITIES 2022 2021 Restrieted funds Youth Work 2,397 2,397 INCOMING RESOURCES FROM TRADING ACTIVITIES 2022 2021 Unrestricted funds Resource Centre, Shop and other income Rent receivable 173,241 3.760 84,897 3,600 177,001 88,497 OTHER INCOME 2022 2021 Unrestricted funds H M Revenue & Customs Job Reieniion Sheme Grant Birmingham City Council Busincss Grant Other Income 13,617 170.318 10,000 .350 3.004 16,621 181,668 COST OF RAISING FUNDS Unrestricted Restrieted funds funds Total 2022 Total 2021 Stsff costs Postage Printin& sÉationery and other Costs 9,399 6,545 7,848 9,399 6.545 7,848 8,823 6,290 6,672 23.792 23,792 21.785 18
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 CHARITABLE ACTIVITIES Unrestricted Restricted funds funds Total 2022 Total 2021 The provision of care Evangelism Shop and Resource Centre 131,080 414.699 245,757 92,102 157,642 79,128 223,182 572,341 324,885 240.359 525,354 230,336 791,536 328.872 1,120.408 996.049 Support ¢05ts that cannot be dire¢tly allocated hav¢ b¢en app(Trrtion¢d on the basis of staff costs. The SUPPOrt costs that are included in the above amounts are as follows.. Shop &RC Total 2022 Total 2021 Care EvangellsR) Ernploye¢s Pr¢Tnises Office expendiwre Irrecoverable VAT Depreciation Professional & Legal f¢¢5 Bank ¢haTges 32,145 11.791 6,350 3,164 1,617 1,864 469 96,023 35.221 18,969 9,453 4.831 5,568 1,399 38,346 14.065 7,576 3,775 1.929 2,223 559 166,514 61,077 32.895 16,392 8.377 9,655 2,427 151,881 29,909 21.767 9,682 16.173 9,000 2,372 57,400 171,464 68,473 297,337 240,784 NET INComEXPENDITuRE FOR THE YEAR This is stated after charging: 2022 £'ooo 2021 £'ooo Operating leases- equipment Depre¢iation Auditors remuneration- Audit fees 33 10 32 19
BIRMINGHAM CITY MISSION A Company Limited by Guargntee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 STAFF COSTS 2022 2021 Staff costs: Wages and salaries Social security costs Pension Contributions 625,463 41,727 7,489 618,749 39,577 7,617 674,679 665.943 2022 Average 2022 FTE 2021 Average 2021 FTE Average monthly number of employees: Evangelism Other 30 23 30 23 39 29 39 29 No employee was paid reTlluneration amounting to tnore than £40,000 in either year. The Key Management Personnel are the Chief Executive, Finance Administrator, Company Secretary (who is also the Human Resources Manager). Evangelism Co-ordinator and Office Manager. They make up the Senior Managetnent Team and their Cobilled salarie5 (including any benefits in kind) are £156,577 (2021 £143,006) Directors received no retnuneration in either year and were not r¢imbursed for ¢xpens¢5. 20
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 10. FIXED ASSETS Leasehold i#Nd & property Freehold property Motor vehicles Equipment & ritling5 Total COST At l April 2021 807,644 131,846 41,891 135,099 1,116,480 At31 March 2022 807.644 131,846 41.891 135.099 1.116,480 DEPRECIATION At l April 2021 Charge for th¢ y¢ar 92,765 14,045 68,099 30,898 5,074 123,981 7.773 315,743 33,007 At31 March 2022 106,810 74,214 35,972 131.754 348.750 NET BOOK VALUE At 31 March 2022 7(X),834 57.632 5.919 3.345 767.730 At 31 Mar¢h 2021 714,879 63.747 10.993 800,737 Leasehold land and property eomprise: 2022 Cost 2021 Cost The 66 year lease {which ¢ommenc¢d on 29 September 1965) on the premises at Washington Street and subsequent rebishMent Less Depreeiation 131,846 (74,214) 131,846 (68.0991 Net book value 57,632 63,747 ii. STOCKS 2022 2021 Gotyjs for resale 6,330 8,732 6,330 8,732 21
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL sfATEMENTS Year ended 31 Mareh 2022 12. DEBTORS 2022 2021 Due within oRe ye4T: VAT recoverable Prepayments Income tax on Gift Aid Trade debtors 2.089 7,377 41.923 4,425 1.147 7,985 43.703 21,328 55,814 74,163 13. CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR 2Q22 2021 Trade creditors Taxation and social security Costs Accruals 7,048 9.570 11,277 10,628 8.959 10,816 27,895 30,403 143. UNRESTRICTED FUNDS Unrestricted funds includ¢ £500,000 which the Director5 have desIated to the possible redevelopment of the building ai the rear of The Clock Tower, commonly known as 'The Annex,. 14b. RESTRICTED FUNDS New Head- quarters Care Centre Other, Total Balanees at 31 Mareh 2021 Income Expenditure 12.299 22,854 377,856 61,297 300.239 361,536 (67.412) {11281) (311,476) (390,169) 342.703 Bxlance5 at 31 March 2022 6,184 331.422 1.617 349223 *lncluded in the figure of £1 1,617 are £10,223 for the Basics for Life food bank and £1.394 for Youth Projects 22
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL ST ATEMENTS Year ended 31 March 2022 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Re5trict¢d runds funds Total funds Tangible fixed as5etS CuTrent assets Current liabilitie5 430,124 1.089.856 (27.895) 337.606 1,617 767.730 1,101,473 (27.895) Total net assets 1.492.085 349,223 1,841,308 16. NOTES TO THE STATEMENT OF CASH FLOWS 2022 2021 (a) Reconciliation of net delleit to net cash outflow from operating activities Sury)lus for the year Gifts-in-kind Direct use of gifts-in-kind Depreciation charges Interest receivable Decreasel{Increase) in debtors Decrease in Stocks {Decrea5eyln¢rea5e in creditor5 23,845 277,740 {150,732) {121.703) 150.732 121,703 33,007 32.114 1424) (680) 18,349 (16279} 2,402 215 {2.508) 9,304 Net cash inflowl{outflow) from operating activities 74,671 302,414 (b) Rwonciliation of net cash now to mov¢Jn¢nt in net funds Increase in cash in the year 75,095 293,400 Movement in funds in the year Net funds brought forward 75.095 964,234 293.400 670,834 Net fund5 Carried fonvdrd 1.039.329 964.234 (c) Analysis of ntt funds Cash at bank and in hand 1,039,329 964,234 1,039,329 964,234 17. CAPITAL COMMITMENTS 2022 2021 Capitsl expenditure contracted foi but not provided for in the finan¢ial siatements 23
BIRMINGHAM CITY MJSSJON A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 18. OTHER FINANCIAL COMMITMENTS At 31 March 2022, the company was committed to making the lollowing paytnents under non- cancellable operating leases:_ Land and Buildings Total 2022 Total 2021 Other Operating leases whieh expire: Within l year Within 2 to 5 years After 5 years 27.250 118.125 31,500 1,417 28,667 118,125 31,500 31.620 41,162 40,500 176,875 1,417 178,292 113,282 Operating lease expenses of £ 31.255 (2021 £31,620) were incurred in the financial y¢ar. 19. POST BALANCE SHEET EVENTS During the year ending 31 March 2023, legal ownership of cenain properties, which are curret]tly administered by the company. may pass to the company. They wll be reflected in the accounts at the market value on date of transfer. 20. RELATED PARTY TRANSACTIONS One Director is connected to an employee of the charity. Staff remuneration and all staff issues are dealt wtth by the Board collectively. 21. PENSION COMMITMENTS The Charity operates a defined contribution scheme. The assets of the scheme are held separately from those of the ChaTlty in aTr independently adrllinist¢red fund. The pension ¢ost ¢harg¢ represents contributions payabl¢ by the Charity to the fund and amounted to £7.489 (2021 £7.617). 24
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2022 INCOME AND EXPENDITURE ACCOUNT Year ended 31 Mareh 2021 Unrestricted fund5 Restricted funds Totsl funds 2021 INCOME Donations and Legaci¢s Charitable Aotivities Trading Activities Other incorne Inveskn)ents 742,504 282,225 1,024,729 88,497 181,668 680 88,497 181,668 680 TOTAL INCOME 1,013,349 282,225 1.295,574 EXPENDtTURE Cost of Taising ndS 21,785 21,785 Charitable activities 710,215 285,834 996,049 TOTAL EXPENDITURE 732.000 285.834 1.017,834 NET INCOMEI(EXPENDITURE) 281.349 (3,609) 277,740 Fund balances at beginning of year 1.158,258 381.465 1.539.723 FUND BALANCES AT EP4D OF YEAR 1,439,607 377,856 1.817,463 25