Company No: 03112321 Charity No: 1051023 BIRMINGHAM CITY MISSION A Company Limited by Guarantee Financial Statements Year ended 31 March 2024
BIRMINGHAM CITY MISSION A Company Limited by Guarantee CONTENTS Company Information Directors, Report Auditors* Report io Statement of Financi81 Activities 13 Balance Sheet 14 Statement of Cash Flows 15 Notes to the Financi81 StatemeDIs 16
BIRMINGHAM CITY MISSION A Company Limited by Guarantec DIRECTORS) REPORT COMPANY NUMBER 03112321 CHARITY NUMBER 1051023 DIRECTORS O G Nicholds- Chairnian Rev. S C Carter Miss C Edmeade Rev J A Herbert M R Hotchin (Appointed 18 March 2024) N James (Resigned 25 September 2023) S D Loescher Mrs R Mountford C A Noble COMPANY SECRETARY Mrs J B Harborne MBE CHIEF EXECUTIVE Wesley R Erpen REGISTERED OFFICE The Clock Tower 2 Langdon Street Birmingham B9 4BP BANK HSBC UK Bank pl 130 New Slrcct Birmtrngham B2 4JU AUDITOR Forvis Mazars LLP First Floor Two Chamberlain Square Birniingham B3 3AT
BIRMINGHAM CITY MISSION A Company Limited by Guarante¢ DIRECTORS, REPORT The Direclor& who ar¢ also Tnjstees of the charity forthe punx)sesofthe Charities ACL submit their Annual Report and audited Financial StatemenL% for the y¢ar ended 31 March 2024. The Directors have adopted the provisions of the Ststement of Recommended Practice (SORP) applicable to char¢ti&s preparing their accounts in accordance with the Financial Reportin Standard applicable in the UK and R¢publi¢ of Ireland (FRS102) in preparing the Annual Report and Financial Statements of th¢ Charity. STRUCTURE, GOVERNANCE AND MANAGEMENT COVERNING DOCUMENT The Mission is a Charitable Company Limiled by Guaranlee, le)l in England and Wale& operdting under Charity number 1051023. The Company w&8 established under a Memordndum of Association which estsbli5hed the Objects and powers of the Charitable Company and is govemed under its Articles of knociation. In the event of the Company being wound up Members are required to contribute an omount not &xceedin8 £10. RECRUITMENT AND APPOINTMENT OF DIRECTORS Underthe requirements of the Memorandum and Articles ofAssociation one third of the Directors must'retire by rotation. Vdch year but may be re-elecled by the Membets at the Annual General Meeting if they are willingto stand again. Rev. S Carter and Mrs R Mountford are due to retire ihis year by rotation. Mrs R Mountford has decided to stand down as a Director but she will remain a member. Rev. S Carter offers himself for re-election this year. The principal Objectofthe Charity is to spread the Gospel ofJesus Christ throughoutthe City ofBinningh8m and its surrounding area4 and in pursuance of that Obj¢cL to provide relief for the home1. infimi, SICK aged. or needy, ir is important that such needs are reflected through the diversity of the Trustee body. To ensure attainment ofthe Objects, Direclot3 are recruited mainly from those who have previous involvement with, or knowl8¢ of. the Charity and who also have the required skills and experience to enhance the Board. The Board of Directors are representative of a range of church interests and includes some proftssional expertise in the areas of fillan, law, medicine and pastornl car4 Health and safety, and ihe Directors CO•OPt addilional expertise as and when required. Dlreetor Inducllon and Tralnlng Most new Diredors are already familiar with the practical work of the Cfrarity. they are invited and encouraged to famililse diemselve5 wilh the Charity and the context within which it operaQs. A delailed infomiation pack is available and given to eacli new Director and they are further encourdged to spend time, when practical, in specifio sections of the Mission. Extemal consultation is engaged when appropriate. Risk Management & Health and Safety The Board is Committed to ongoing assvAment of the major risks to which the Mission is expo*d and ar¢ confident thal the system of reporting that currently exists will advi them on a regular basis of potential dIl¢u1t]eS and enable them lo tske steps to lessen ihese risk& The Board consider the major risks to which the Mission is exposed are in three areas: The underfunding of activities due to a reduction in income. This is managcd by having an ad4uate tE5erv¢5 policy. regular monthly finan¢ial reports and reviwvs of operations being submitted to the Board. Being able to recnzit staff with the necessary skills at the salaries availabl& This is managed by monthly reporting of staffing issues to the Chief Execulive and the Board. The Health and Safety Policy is under regular review: a sub-commiitee of the Board monitors safety matters and they and the Health and Safety OtTicer report to the Board meeting to keep them infomied of changes in regulations together with current progr in procedures and risk assessmenL Many of our stsff work with young kKople and vulnerable adults. All staff working with these groups have re1Ved Dis¢lowre and BwTing Service clearance. The Board oversee compliance with our safeguarding policy. Additionally, we use the services of spla11$1 advisors as and when required. The Bo8Jtl hastaken outTnth ]TKlemty tXOVtdN%o)vtrofQ50.(U> ataLthtof£333.12. Organisational Structure The Board CUentlY consists of 8 rnembers who usually meet ten times each yearthey a responsible for the strategic direction and policy of the charity. The Company Secretary. who is a]so the HR Manager, the Chief Executive and the Finance
BIRMINGHAM CITY MISSION A Company Limited by Guarantee DIRECTORS, REPORT Administrntor also attend the Board meetings but have no voting right& A scheme of delegation is in place and day to day responsibilty forthe provision ofthe Servi rests with the Chief Executive. The Chief Executive is reSponSile for ensuring that the Charffity delivers the services specified and that key perfomiance indicators are meL The Finance Adminisirntor oversees matters to do with maintenance of buildings etc. as well as the nomial finance matters. VOLUNTEERS Without our volunteers the Charity woulj not be able to fijnction effectively. Ther¢ are 123 regular volun1e5 who currently ist the Mission, they see in many different capacities and their time involvement ranges from a few hours per monlh to 3 days per week. In addition, we have more than 300 additional volunteetE helping us with the wt7pping and distribution of toys as part of our Christmas ToyLink projecl. We have also about l 00 ststTfrom corporate companies who alt¢nd for specific tasks such as painting moms, gardenin8, etc. The volunteers are an invaluable &8set and the Board, and the Executives would take this opportunity to presS their appreciatTon for all that they do. OBJECTIVES The Company's Objects are: to preach the Gospel of the Lord Jesus Christ throughout the City of Bim)inghwn and its sumunding areas: in pursuance ofthis. to provide relief, by various means for the infinn, SICK aged and needy Individuals and families within th¢ area: ACHIEVEMENTS AND PERFORMANCE The main ar of charitsble activity are evangelism and care and a summary of the achievements in aclivities is set out below. The Directors are satisfied that these achievements clearly demonstrate that the Charity h&s throughout the year fulfilled its responsibility to meet the requirement of providing a Public Benefil and h&$ therebycomplied with its duty to have due regard to the guidance published by the Charity Commission. EVANGELISM This is our principal activity in seeking to achieve our Objective of preaching the Gospel of the Lord Jesus Christ throughout Bimiingham and its sutTounding areas. We give thanks that Ihe door is still open for us to proclaim Christ to people in Birmingham and beyond. We have preached the Gospel in the City centre and at the doors of homes in many areas. Thousands of people from 11 over the world pas5 through the city every day and we have been able to give out over 56,000 items of Christian iterature including over 52,000 tracts in many languages. Between them our city missionaries speak multiple foreign languages including French, Gernian, Spanish, Dutch. Fari, Malayalam, Punjabi, Urdu and Arabic which is a great help in communicating the gospel message. Our annual Christmas ToyLink project relies on the support of many volunteers and donors to help us to supply toys to needy children. Last Christmas was a great success thanks to many wonderful donatiotts of toy5 and gifts and to the efforts of so many. BCM staff, Church groups individuals and companies who sent workers to help with the wrapping and delivery of the gifis. Jaguar Land Rover made almost 100 cars available and did the bulk of the deliveries. W¢ distributed sacks of toys, each containing at least 4 toys, to 1,480 families (3,600 children). One centre that received toys said "Your generosity will briftg joy and wannth to the children in our care" The Childn,5 Team work with primary school aged children. Their vision is that every child of primary school age in BimiinJtr am would have a basic understandingofwhoJesus isand what He has done. Theydelivered over400 school assemblies sharing Bible stories and lookingatkeythem&8such a5showingcompassion, beingpeacemakersand caring forothers. 30 Special assemblie5 were presented at Easter and Christtnas. The team delivered 81 lessons in schools and some'moving on, workshops ftirthose preparints to Tnove on to secondary schiJol.6 'Solid Rock. holiday club5 WE Nn in Summer and Febnwy l)alftenn. The Youth Team WO with secondary school ed young ppIe. Durino the year the team conducted 169 regular assemblies. The theme forAutumn was'Loveyour ner8hbour'. A number of schools commented how usefvl this was for thdents given the conflict that had just erupted in the Middle East and was affectints communities here. The team also took 33 RE lessons lookino at many passages from the BTri sle. Over 500 pupils attended the classn)om based GSUS Live Project which w&s Tun at2 school& pupils considered the life, work. death and resurrection of jes Fulfil was held twice durino the yfdr. 27 different youth groups
BIRMINGHAM CITY MISSION A Company Limited by Guarantee DIRECTORS, REPORT attended. 28 young people referd by local agen¢ies and thUh¢S allend the youth cajnp in Snowdonia for a week during the summer. The Charity Shop in Kingstsnding which includts the bookshop. is open Tutsday to Saturday most week4 it continues to be a good means of engaging with the community. Staff and volunte5 tslk and pray with many giving support to those who are in eed. Good Newspape and rracts. in many language&weregiven OUL The bcrtikshop continuesto servecustomers and ¢hurche5 near and far with book slall4 Christian books. Bible4 cards, e CARE ElderLink in Acocks Green is theJE to ty and minister to some ofthe needs of the elderly in thatare& clien who are often very lonely, are visited in their own hornes. Our work in care homes continues to grow. In the l O care homes we have access to we are developing our services and intr¢xlucing activities suitsbk for those with dementi& There are more interdctive activilies including those which stimulate the senses using tsctile obiccts. art and nts. One Care Home said 'The service you provide is excellent. We are so pleased that you come and make our rtsidents smile!. Special activities take place at Christm&8 and Easter. The services of the Resource Centre and Basics for Life food bank continue to be in greai demand and are increasing due to the cost-of-livin8 crisis. Food. Clothing, and furniture are provided for many needy people. In helping individuals and families in their need we seek to express the love of Jesus in a practical way. During the year we havc given out over 2,626 food parcels and over 2.000 changes of clothing. In conjunclion with agencies working with the homeless, we have given out many furniture 'stsrter packs. for people moving into their own accommodation. The Care Centr¢ continues lo provide support homeless and od*r needy people and has been open from l 0.00 am to 4.00 pm Monday to Thu]Eday throughoui the year. H(rt drinks are provided &8 well as a hot meal lunchiime. The are various board games and activities for the clients lo get involved with. Many itern5 of clothing, shoes and toiletries are provided. stsff and volunteers have a constont'list¢ning ear, as we look to support clients physically, spiritualty and psychologically. We can help them with finding accommodation and enrolment on courses at Fircroft College. There is also a visiting chiropody service, eye tests and MIND Charity visit fothightly io support Clients with mental heatth issu4 an advisor from DWP also visits. Voluntsry work on a local community allotmenl is also availabk For those inierested in the Chrtstian faith Bible studies are periodically held. FINANCIAL REVIEW We report that a surplus of £368.004 was recorded for the yvar as a result of a significant increase in legacies. We continue to keep a close on our overhtrdds to ty and keep them to a minimum without it affething the help and support we give to those who are in need. We arc working to increase our donor Imse to raise additional income from 5UPPOrters and etc. through various ndraising scheme& We thankful that we have sufficient reserves to enable us lo continue full operations wliile we seek more fvnding sources. The Board remain confident that the action taken so far. and in process. will enable the Mission to continue its work well into the ture. They continuc to monitor thc situation and pgresS of the measures in place Month with a detsiled review of the financial situation taking placc at the halfyear. Principal Funding Sources Donation& gifts and legacies are our main funding source4 and we are most appreciative ofthe continued and indeed in¢re&sed support of so many individual% churche5, tnjsts. charities and companies All fundraising is done 'in house.. Profwional fiindrnisers or commercial participators are not used. We seek to adhere to the guidelines issued by the Fundt7ising Regulator. We have not received any complaints abo our fundrdising methods. Investment Poliey The cash reserves are held to meet our Reserves policy and fvnds have been designated towards the possible redevelopment of the propety atthe reofThe ClockTower. knoMTr astheAnneK in Garrison StreeL Consequently. inve51menth&s been curtailed for the present. RESERVES POLICY The reserves policy was reviewed in July 2022. In the light ofthe potential squeeze on donor income and the incre&8e in the rdte of inflatior4 the policy w&8 revised. It is now the poli of the Board to maintain freely available reserves at a minimum level,
BIRMINGHAM CITY MISSION A Company Limited by Guarantee DIRECTORS* REPORT which would enable the Genera] Fund of the Mission to operate for appff)ximaÉely six month& £500.1100. Freely available reserves are fvnds which are unrestricted and not invested in fixed &q8ets. The Mission had unrestricted reserves of £1,657.064 including Designated Funds of £500,000 and those repreSEd by red assets £408.888 leaving free resetves of £748,176 to meet the requiremenL PLANS FOR FUTURE PERIODS We are pleased that last year we were able to appoint two new City Missionaries, one in partnership with Bethel Church in Blackheath. and another in partnership with Castle Vale Baptist Church. Plans are in hand to hold a special outreach week in Blackheath next Easter alongside the Church. A new Office Manager has been appointed and a new Head of Finance will commence her role in November. Both are vital to the smooth running of the mission. We have also appointed one full-time and one part-time Youth Worker to enable us to visit more secondary schools in the coming year. The appointment of an Assistant Manager at the Care Centre has enabled the project to further develop its services to the homeless. They have continued to receive up to 100 people each day. We understand thai Birmingham City Council are decommissioning som¢ accommodation services for the homeless. we will have to see if we need to adapt our services accordingly. Our ElderLink department managed to reach iheir tsr8et of delivering Christian services in l O care homes each month. We are considering how we can extend our visiting service that this project operates in visiting lonely, and mainly housebound, eld¢rly. We would like to develop the basement and the Annex at The Clock Tower. This would be a great help to us particularly with our ToyLink project. There is always a need for Tncreased resources. We are looking at redesigning our legacy leaflet which would be made available to our supporters and be sent to solicitors across the city. STAFF The Board take5 this opportunity to pay tribute to the Chief Executiv< Wesley Erpen. and all of the Mission Staff, for their hard work. Their continuing efforLs and commitment 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 reviewed in March 2023 and an increase of 5.00/0 was agreed to take effect from April 2023. They were further reviewed in March 2024 and an increase of I O.OO/ts was agreed to take effect from April 2024. FIXED ASSETS Details of changes in fjxed assets aTe given in note l O to the financial statements. DIRECTORS The Director5 set out below have held office during Ihe whole of the period from l April 2023 to tlie date of this report, unless otherwise stated. O G Nicholds Rev S C Carter Miss C Edmeade Rev J A Herbert M R Hotchin (Appointed 18 Mar¢h 2024) N James (Resigned 25 September 2023) S D Loescher Mrs R Mountford C A Noble
BIRMINGHAM CITY MISSION A Company Limited by Guarantee DIRECTORS, REPORT RESPONSIBILITJES OF THE DIREcfoRS Company Law requires the Directors lo prepare financial stalements 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: select suitable accounting policies and then apply them Consistently; make judgements and estimates that are reasonable and prudent: eomply wilh applicable 8L'Lounting standards subject to any material departures disclosed and explained in the financial statements. and prepare the financial stalernents on the goin8 concern basis unless tt is inappropriate to presume that the Company will continue in business. The Directors are responsible for maintaining proper accounling 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 responsible for safeguarding the assets of ihe 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'5 Directors, we certify that: so far as we are aware. there is no relevant audit inforniation ofwhich the Charity's Auditors are unaware. and we have laken all the steps that we ought to have iaken in order to make ourselves aware of any relevant audit information and to establish that the Charity's Auditors are aware of that information. AUDITOR Forvis Mazars LLP were Auditors during the year. We have been grateful for their association with us for many years. The Directors are going to ask other auditors to tender for the next audit for ihe year ending 31 March 2025. These accounts have been prepared in accordance with the special provisions relating to companies subject to the small companies. regirne within Part 15 of ihe Companies Act 21)06. Approved by the Directors on 21 October 2024 and signed on thelr behalf by: O G Nicholds Chairman
INDEPENDENT AUDJTOR'S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION Opinion We have audited the financial stalements of Birniingham City Mission (the 'charity') for the year ended 31 st March 2024 which comprise the Statement of Financial Activities. the Balance Sheet. the Statement of Cash Flows and notes to the financial Statements, including a summary of significant accounting policies. The financial reporting framework that ha5 been applied in their preparation is applicabl¢ law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statemenis: give a true and fatr view of the state of the charity's affairs as at 31st March 2024 and of its income and expenditure for the year then ended. have been properly prepared in aecordance with United Kingdom Generally Accepted AccountTno Practice; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We ¢ondu¢ted our audit in accordance with International Standards on Audiling (UK) {ISAs (UK)) and applicable law. Our responsibilities under those Standards are further described in the Audilor's responsibilities for the audit of the financial statements section of our report. We are independeni of the group and the parent cliarity in accordance with the ethical requirements that arc relevant to our audit of the financial slalements in the UK, including the FRC'S Ethical Standard and we have fuifillcd our other eihical responsibilities in accordance wilh 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 concerD In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of accounting in the preparation of the financial sthtements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating io events or conditions thai, individually or collectively. may cast significant doubt on the group's and the parent charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and th¢ responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the inforniation included in the Annual Report. other than the financial statements and our auditor's report thereon. The tTusiees are rcsponsible for the other information. Our opinion on the financial statements does not cover the other infomation and. cxcept to the extent otherwise explicitly stated in our report, we do not express any forrn of assurance conclusion th¢r¢on. In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing 50, consider whether the other information is materially inconsisient with the financial statements, or our knowled¢ye obtained in the course of the audit, or oiherwise appears to be materially misstated. If we identify such material in¢onsistencie5 or apparent material misstalemenls. we are required to determine whether there is a material misstatement in the financial statements or a material misslatement of the oiher inforniation. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard,
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMIINGHAM CITY MISSION Opinions on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the Course of the audit.. the infomiation given in the TTUStees' Report which includes the Directors, Report prepared for the purposes of Company law, for the financial year for which the financial statements are prepared is consistent with the financial statements. and the Trustees. Report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In light of the knowledge and understanding of the group and the parent charity and their environment obrained in the course of the audit. we have not identified material misstatements in the Trustees, Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report lo you if, in our opinion: adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns. or certain disclosures of trustees. remuneration specified by law are not made. or we have not received all the infomation and explanatlons we require for our audit. the trustees were not entitled to prepare the financial ststements in accordance with the small companies, regime and take advantage of the small cornpani¢s' exemption in preparing the Trustees. Report and from the requirement to prepare a Strategic Report. Responsibilities of Trustees As explained more fully in the Irustees, responsibilities statement set out on page 6, the trustees (who are also ihe directors of the charitable company for ihe purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparalion of financial slatements that are free from material rnisstatemeni, whether due to fraud or error. In preparing the financial statements, zhe trustees are responsible for asse55ing the charity's ability to continue as a going concern, disclosing, as applicable. matters relaied to going concern and using the going concern basis of accounting unless the trustees either intend io liquidate the charity or io 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 obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement. whether due to fraud or error, 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 wilh ISAS (UK) will always detect a material misstatement when Tt exists. Misstatements can aTise from fraud or error and are considered material if, individually or in the aregate. they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements. The extent to which our procedures are capable of detecting irreoularities, including fraud is detailed below. Irregularities, including fraud. are instances of non-compliance with laws aThd regulations. We design pro¢cdurcs in ine with our responsibilities. outlined above. to detect material misstatements in respect of irregularities, including fraud. Based on our understaTtding of the charity and its sector. we considered that non-compliance with the following laws and regulations might have a material effect on the financial slafrments- Ihe Charities Act 2011. tax legislation, io
IIYDEPENDEYI T AUDITOR'S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION safeguarding, pensions legislation. employment regulation, health and safety regulation, aT]ti-bribery, corruption and fraud and anti-money laundering regulation. To help us identify instances of non-compliance with these laws and regulaiions. and in identifying and assessing the risks of material misstatemenl in respect to non-compliance. our procedures included, but We not limited to: Inquiring of management and, where appropriate. those charged with governance, as to whether the charity is in compliance with laws and regulations. and discussing their policies and procedures regarding compliance with laws and regulations- Inspecting correspondence, if any, wilh relevaTJt licensing or regulatory authorities- Communicating identified laws and Tegulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit.. and Considering the ri.sk of a¢L8 by the charity which were contrary to applicable laws and regulation8. including fraud. We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such a5 The Charilies Statement of Recommended Practice and the Companies Act 2006. In addition, we evaluated the trustees. and management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of contro15, and determined that the principal risks related to posting manual journal entries to rnanipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, income recognition (which we pinpointed to the cut-off assertion), and significant one-off or unusual transactions. Our audit procedures in relation to fraud included but were not limited to: Making enquiri¢s 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 Addr¢ssing th¢ risks of fraud through management ov¢rrid¢ of ¢ontrols by perforniing journal entry testing, There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit. there remained a risk of non- detection of irregularilies. as these may involve Collusion. forgery. intentional omissions. misrepresentations. or the ovcrride of intcrnal controls. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at i4'iviv.frc.or -uklauditorsre5 onsibililies. This descriplion fornis part of our auditor's report.
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRMk INGHAM CITY MISSION Use of the audit report This report is made solely to the charity's members as a body in a¢¢oTdance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent p¢rniitted by law. we do not accept or assume 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 fomied. David H005e (Nov 4, 2024 15-.0S GMT) David Hoose (Senior Statutory Auditor) for and on behalf of Forvis Mazars LLP Chartered Accountants and Stsiutory Auditor First Floor Two Chamberlain Square Birmingham B3 3AX 12
BIRMINGHAM CITY MISSION A Company Limited by Guarantee STATEMEIYT OF FINANCIAL ACTIVITIES (Incorporaling an income and expenditure account) Year ended 31 March 2024 Unrestricted funds Restricted funds Total funds 2024 Total funds 2023 Nol INCOME Donations and Legacies Charitable Activities Trading Activities Other Income Investment Income Profit on sale of Fixed Asset 1,048,689 339.472 13.298 ,388.161 13.298 166,389 4.603 43.196 790.972 18,686 185,688 24,002 13,608 3,333 166,389 4,603 43,196 TOTAL INCOME 1,262,877 352,770 ,615,647 1,036,289 EXPENDITURE Cost of Raising Funds 29.915 29,915 24,208 Charitable Activities 856.317 361.411 ,217,728 1,216,060 TOTAL EXPENDITURE 886.232 361.411 1.247,643 1,240,268 NET INCOMEI(EXPENDITURE) 376.645 (8.641) 368.004 (203.979) Fund Balances at Beginning of Year 1,280,417 356,912 1,637,329 1.841.308 FUND BALANCES AT END OF YEAR 148Jb 1.657.062 348,271 2,005,333 1,637,329 The company has no reco8nised gains or losses other than the net movement in funds for the year. None of the company's activities were acquired or discontinued during the above two financial years. 13
BIRMINGHAM CITY MISSION A Company Limited by Guarantee BALANCE SHEET At 31 March 2024 Notes 2024 2023 FIXED ASSETS io 741,099 768,645 CURRENT ASSETS Stocks Debtors and prepayments Bank and cash balances 3,768 66,547 824,166 12 143.401 1.155.613 894.481 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 13 (34,778) (25,795) NET CURRENT ASSETS 1,264.236 868,686 TOTAL ASSETS LESS CURRENT LIABILITIES 2,005,335 .637,331 TOTAL NET ASSETS 2,005,335 1.637.331 FUNDS Unrestricted General funds Restricted funds 14a 14b 1.657,064 348,271 1,280,417 356,914 2,005,335 1,637,331 These accounts are prepared in accordance with the special provisions relating to companies subject to the small Companies, regime within Part I S of the Companies Act 2006. Approved and authorÉsed for issue by the Board of Directors on 21 October 2024 and signed on ils behalf O G Nicholds Cliairman Company Number: 03112321
BIRMINGHAM CITY MISSION A Company Limited by Guaranlee STATEMENT OF CASH FLOWS Year ended 31 Mareh 2024 Notes 2024 2023 Cash flows from operating activities: Net cash provided by (used in) operating activities Cash nows from investing Activities: Interest from investments Purchase of tangible fixed assets 16a 289.450 (199,276) 43,196 (1.199) 13,608 (29.495) Increasel(Decrea5e) in eash and eash equivalent5 in the year 331.447 {215.163) Cash and cash equivalents at the beginning of the year 824,166 1.039,329 Total cash and cash equivalenls at the end of the year 1.155.613 824,166 Ji
BIRMINGHAM CJTY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 ACCOUNTING POLICIES Basis of aeeounting The financial statements are prepared under the historical cost convention in accordance witli the requirements of the Statement of Recommended Practicq "Accounting and Reporting by Charities" applicable to charities preparing iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland - (Charities SORP FRS102). the financial accounting reporting standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Acr 2006. Birmingham City Mission meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). Preparation of the aecounts on a going concern b2SiS The accounts have been prepared on a going concern basis based on the reserves held and budgets prepared. Judgements in applying aeeounting policies 2nd key sources of eslimalion uncertainty The preparation of the financial statcrnents in Confomity with generally accepted accounting principles requTres ihe Directors to mak¢ estimates and assumptions that affect the reported amounls of as5els and liabilities and disclosures of contingent assets and liabilities at the dale of the financial statements and the reported amounts of income and expenditure during the reporting period. Actual results in the future could differ from those estirnates. In this regard, the Directors believe that there are no ¢riti¢al accounting policies where judgements or estimations are necessarily applied in the financial statements except for the Gifts in Kind described below. Incoming resources Incoming resources represent donations, gifts and legacies; income from charity shops and literature sales. grants for revenue expenditure. All income is recognised when receivable and includes any lax recoverable. Gifts in kind Gifts in kind are included in the accounts at an estimate of the fair value to the charity at the date 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 cost value. Depreciation is provided at rates calculated lo write off the c05t. less estimated residual value. of each asset on a straight-line basis over its expected useful life as follows.. Leasehold land and property over the length of the lease Motor vehicles per annum Equipment and fittings per annum Freehold property is shown at historical cost and the buildings are depreciated at 2 % 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-in, first- out method and consists of goods for resale only. Jo
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 Fund accounting Unrestricted funds are available for use at the discretion of the Directors in furtherance of the general objectives ofthe Mission. These aTe funds which have not been designated for any other purposes. General funds are those funds which are not designated or restricted for any other purpose. Designated funds comprise unrestricted funds that have been set aside by the Directors for particular purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed 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 is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. All expenditure is recognised once there is a legal or construclive obligation to make a payment to a third party. Costs of Raising Funds are all costs attribulable to generating income for ihe Charity. Costs of Charitable Activities COrnPTise all expenditure identified as incurred in the pursuit of the charilable objects of the charity. Apportionment of costs Costs which cannot be directly attributed to activilies represented by restricted funds are charged against unrestricted income. Support costs are apportioned between the charity's activities on the basis of salary costs. Financigl instruments The charity only hos financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. DONATIONS AND LEGACIES Unrestricted Restricted funds funds Total 2024 Toial 2023 Donations Gifts in Kind Legacies 418,338 164.392 175.080 582,730 175,080 630.351 598.311 174.996 17.665 630,351 1,048,689 339.472 1.388,161 790.972 17
BIRMINGHAM CITY MISSION A Cornpany Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 INCOMING RESOURCES FROM CHARITABLE ACTIVITILS 2024 2023 Restricted funds Youth Work 13,298 18,686 13,298 18,686 INCOMIIYG RESOURCES FROM TRADING ACTIVITIES 2024 2023 Unrestricted fund$ Resource Centre, Shop and other income Rent receivable 160.039 6.350 179.088 6.600 166,389 185,688 OTHER INCOME 2024 2023 Unrestricted funds Other Income 4,603 24,002 4.603 24,002 COST OF RAISING FUNDS Unrestricted Restricted funds rund5 Total 2024 Total 2023 Staff costs Postage Printing, ststionery and other costs 12,162 7.967 9.786 12,162 7,967 9,786 10,158 7,776 6,274 29.915 29,915 24,208 18
BIRMINGHAM CITY MISSION A Company Limited by Guarsntee NOTES TO THE FINAPICJAL STATEMENTS Year ended 31 Mar¢h 2024 CHARJTABLE ACTIVITIES Unrestricted Restricted funds funds Total 2024 Total 2023 The provision of care Evangelism Shop and Resource Centre 215,869 392,587 247,861 91.153 172.408 97.850 307.022 564.995 345,711 245,888 623.402 346,770 856,317 361.411 ,217,728 .216,060 Support costs that cannot be directly allocated have been apportioned on the basis of staff costs, The support costs that are included in ihe above amounts are as follows: Shop &RC Total 2024 Total 2023 Care Evangelism Employees Premises Office expenditure Irrecoverable VAT Depreciation Professional & Legal fees Bank ¢liarge5 41,213 14,544 7,450 7,098 2.833 6.728 552 84,049 29.662 15,193 14,476 5,778 13,721 1.127 39.832 14,058 7,201 6,861 2,738 6,503 534 165.094 58.264 29,844 28,435 11,349 26,952 2,213 209.108 37.359 38.355 19,593 10,582 24,281 2,176 80.418 164,006 77,727 322,151 341,454 NET INCOMEIEXPENDITURE FOR THE YEAR This is stated after charging: 2024 £'ooo 2023 £'ooo Operating leases- equipment Depreciation Auditor's remuneration- Audit fees Nil 29 12 29 19
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 STAFF COSTS 2024 2023 Staff costs: Wages and salaries Social security costs Pension Conlributions Non-contractual S¢ttlement 629.444 36.109 .934 642.694 44.804 9,270 10.500 674.487 707,268 2024 Average 2024 rE 2023 Average 2023 FTE Average monthly number of employees: Evangelism Other 28 10 21 29 10 21 38 27 39 28 No employee was paid remuneration amounting io more than £50.000 in either year. The Key Management Personnel are the Chief Execulive, Finance Administrator, Company Secretary (who is also the Human Resources Manager), Evangelism Co-ordinator and Office Manager. They make up the Senior Management Team and their combined salaries (including any benefits in kind) are £140,563 (2023 £173,626) Directors received no remuneration in either year and were not reimbursed for expenses. ?0
BIRMINGHAM CITY MISSION A Company Limited by Gu2r2ntee NOTES TO THE FINANCIAL STATEMENTS Y¢ar ended 31 March 2024 10. FIXED ASSETS tkasehold land & property Freehold property Molor vehicles Equipment & ritlings Total COST At l April 2024 Addition 807.644 131,846 49,790 135,099 1,199 1,124,379 1,199 At 31 March 2024 807,644 131,846 49,790 136,298 1,125,578 DEPRECIATION At l April 2024 Charge for the year 120,857 14,045 80,329 6,115 19,449 8,219 135,099 366 355,734 28,745 At 31 March 2024 134.902 86,444 27.668 135,465 384,479 NET BOOK VALUE At 31 March 2024 672.742 45.402 22,122 833 741,099 At 31 March 2023 686.787 51.517 30.341 768.645 Leasehold land and properly comprtse: 2024 Cos¢ 2023 Cost The 66 year lease (which commenced on 29 September 1965) on the prcmiscs at Washington Street and subsequent refitrbishment Less Depreciation 131.846 (86.444) 131.846 (80.329) Net book value 45.402 51.517 STOCKS 2024 2023 Goods for resale 3,768 Nil 3,768 21
BIRMINGHAM CITY MISSION A CompaDy LiTnited by Guarantee NOTES TO THE FINANCIAL sfATEMENTS Year ended 31 Marcb 2024 12. DEBTORS 2024 2023 Due within one year: VA T recoverable Prepayments Income tax on Gift Aid Accrued Income 3,026 6.819 38.556 95,000 10,994 6,247 38.881 10.425 143,401 66.547 13. CREDITORS: AMOUNT FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Taxation and social security COSIS Accruals 9,569 9,270 15,939 3,185 8,989 13,621 34.778 25.795 14a. UNRESTRICTED FUNDS Unrestricted funds include £500.000 which the Directors have designated to the possible redevelopment of the building at the rear of The Clock Tower, commonly known as 'The Annex.. 14b. RESTRICTED FUNDS Fixed Assets Car¢ Centre Other. Total Balances at 31 March 2023 Income Expenditure 343,644 68 13,200 356,912 11,500 61,795 279,475 352,770 (22,933) (61,863) (276,615) (361,411) Balances at 31 March 2024 332.211 16.060 348.271 *The balance of £16,060 is forthe Basics for Life food bank. 2?
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted funds funds Total funds Tangible fixed assets Current assets Current liabilities 408,888 1.282,954 (34,778) 332,211 16,060 741,099 1,299,014 (34,778) Total net assets 1,657,064 348,271 2,005,335 16. NOTES TO THE STATEMENT OF CASH FLOWS 2024 2023 (a) Reeonelliation of net defjclt to net cash outflow from operating activSlles Surplusl{Deficit) for the year Gifts-in-kind Direct use of gifts-in-kind Depreciation charges Interest receivable Increase in debtors Decrease in stocks Increase/(Decrease) in creditors 368,004 (203,979) (175.080) (174.996) 175,080 174,996 28,745 28,582 (43.196) (13,608) (76,854) (10,733) 3,768 2,562 8,983 {2,100) Net cash inflow/(outflow) from operating activities 289,450 (199,276) (b) Reeoneiliation of net cash flow to movement in net funds In¢reasel{Decrease) in cash in the year 331.447 (215.163) Movement in net funds in the year Net funds brought forward 331.447 824.166 (215.163) 1.039.329 Net funds carried forward 1.155.613 824,166 (¢) Analysis of net funds Cash at bank and in hand 1.155.613 824.166 ,155,613 824,166 17. CAPITAL COMMITMENTS 2024 2023 Capital expenditure contracted for but not provided for in the financial statements 23
BIRMINGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 18. OTHER FINANCIAL COMMITMENTS At 31 March 2024, the company was committed to makints the following payments under non-¢ancellable op¢rating leases:_ Land and Buildings Total 2024 Total 2023 Other Operating lease$ whÉch expire: Within l year Within 2 to 5 years After 5 years 31.000 113.000 13.500 .966 32,966 113.000 13,500 37,022 113,000 22,500 157.500 ,966 159,466 172,522 Operating lease expenses of £36.572 (2023 £29.192) were incurred in th¢ financial y¢ar, 19. POST BALANCE SHEET EVENTS During the year ending 31 March 2025, legal ownership of certain properties, which are currently admini5t¢red by the company. may pass to the Company. They will be reflected in the accounts at the markel value on date of transfer. 20. RELATED PARTY TRANSACTIONS One Director is connected to an employee of the charity. Siaff remuneration and all staff issues are dealt with by the Board collectively. 21. PENSION COMMITMENTS The Charity operates a defined contribution scheme. The asseis of ihe scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £8.934 {2023 £1,893).
BIRMIIYGHAM CITY MISSION A Company Limited by Guarantee NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2024 INCOME AND EXPENDITURE ACCOUNT Year ended 31 March 2023 Unrestricted funds Restricted funds Tot21 funds 2023 INCOME Donations and l.egacies Charitable Activities Trading Aciivities Other Income Inveslrnent Income Profit on salc of Fixed Asset 442,755 348,217 18,686 790,972 18.686 185.688 24,002 13,608 3,333 185,688 24,002 13,608 3,333 TOTAL INCOME 669,386 366,903 ,036,289 EXPENDITURE Cost of raising funds 24,208 24.208 Charitable activities 856,846 359,214 1.216,060 TOTAL EXPENDITURE 881,054 359,214 1.240.268 NET INCOME/(EXPENDITURE) (211.668) 7.689 (203.979) Fund balances ai beginning of year 1.492.085 349,223 1.841,308 FUND BALANCES AT END OF YEAR ,280,417 356,912 1,637,329