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← Birmingham City Mission

2025-03-31-accounts

Company No: 03112321

Charity No: 1051023

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

CONTENTS

Company Information 3
Directors’ Report 4
Auditors’ Report 9
Statement of Financial Activities 13
Balance Sheet 14
Statement ofCash Flows 15
NotestotheFinancialStatements 16

2

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

DIRECTORS’ REPORT

COMPANY NUMBER

03112321

CHARITY NUMBER

1051023

DIRECTORS

O G Nicholds — Chairman C A Noble — Vice Chairman Rev. S C Carter C Edmeade Rev J A Herbert M R Hotchin S D Loescher

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 ple 130 New Street Birmingham B2 4JU

AUDITOR

Forvis Mazars LLP First Floor Two Chamberlain Square Birmingham B3 3AT

3

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

DIRECTORS’ REPORT

The Directors, who are also Trustees ofthe charity for the purposes ofthe Charities Act, submit their Annual Report and audited Financial Statements, for the year ended 31 March 2025. The Directors have adopted the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) in preparing the Annual Report and Financial Statements of the Charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

The Mission is a Charitable Company Limited by Guarantee, registered in England and Wales, operating under Charity number 1051023. The Company was established under a Memorandum of Association which established the Objects and powers of the Charitable Company and is governed under its Articles of Association. In the event ofthe Company being wound up Members are required to contribute an amount not exceeding £10.

RECRUITMENT AND APPOINTMENT OF DIRECTORS

Under the requirements ofthe Memorandum and Articles ofAssociation one third ofthe Directors must ‘retire by rotation’ each year but may be re-elected by the Members at the Annual General Meeting ifthey are willing to stand again. James Herbert and Chereta Edmeade are due to retire this year by rotation. They are both happy to be re-elected for another term.

The principal Object ofthe Charity is to spread the Gospel ofJesus Christ throughout the City ofBirmingham and its surrounding areas, and in pursuance of that Object, to provide relief for the homeless, infirm, sick, aged, or needy, it is important that such needs are reflected through the diversity ofthe Trustee body. To ensure attainment ofthe Objects, Directors are recruited mainly from those who have previous involvement with, or knowledge of, the Charity and who also have the required skills and experience to enhance the Board.

The Board of Directors is representative of a range of church interests and includes some professional expertise in the areas of finance, law, pastoral care and Health and Safety, and the Directors co-opt additional expertise as and when required.

Director Induction and Training

Most new Directors are already familiar with the practical work of the Charity. They are invited and encouraged to familiarise themselves with the Charity and the context within which it operates. A detailed information pack is available and given to each new Director and they are further encouraged to spend time, when practical, in specific sections of the Mission. External consultation is engaged when appropriate.

Risk Management & Health and Safety

The Board is committed to ongoing assessment of the major risks to which the Mission is exposed and are confident that the system of reporting that currently exists will advise them on a regular basis of potential difficulties and enable them to take steps to lessen these risks. The Board considers 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 managed by having an adequate reserves policy, regular monthly financial reports and reviews of operations being submitted to the Board.

Being able to recruit staff with the necessary skills at the salaries available. This is managed by monthly reporting of staffing issues to the Chief Executive and the Board.

The Health and Safety Policy is under regular review: a sub-committee of the Board monitors safety matters and they and the Health and Safety Officer report to the Board meeting to keep them informed of changes in regulations together with current progress in procedures and risk assessment. Many of our staff work with young people and vulnerable adults. All staff working with these groups have received Disclosure and Barring Service clearance. The Board oversees compliance with our safeguarding policy. Additionally, we use the services of specialist advisors as and when required.

The Board has taken out Trustee Indemnity insurance providing cover of£250,000 at a cost of£333.12.

Organisational Structure

The Board currently consists of 7 members who usually meet ten times each year they are responsible for the strategic direction and policy of the charity. The Company Secretary, who is also the HR Manager, the Chief Executive and the Head of Finance also attend the Board meetings but have no voting rights. A scheme of delegation is in place and day to day responsibility for the provision ofthe services rests with the Chief Executive.

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BIRMINGHAM CITY MISSION A Company Limited by Guarantee

DIRECTORS’ REPORT

The Chief Executive is responsible for ensuring that the Charity delivers the services specified and that key performance indicators are met. The Head of Finance oversees matters to do with maintenance of buildings etc. as well as the normal finance matters.

VOLUNTEERS

Without our volunteers the Charity would not be able to function effectively. There are 123 regular volunteers who currently assist the Mission. They serve in many different capacities and their time involvement ranges from a few hours per month to 3 days per week. In addition, we have more than 350 additional volunteers helping us with the wrapping and distribution of toys as part of our Christmas ToyLink project. We have also had about 150 staff from corporate companies who attend for specific tasks such as painting rooms, gardening, etc. The volunteers are an invaluable asset and the Board, and the Executives would take this opportunity to express their grateful appreciation for all that they do.

OBJECTIVES

The Company's Objects are:

ACHIEVEMENTS AND PERFORMANCE

The main areas of charitable activity are evangelism and care and a summary of the achievements in these activities is set out below. The Directors are satisfied that these achievements clearly demonstrate that the Charity has throughout the year fulfilled its responsibility to meet the requirement ofproviding a Public Benefit and has thereby complied 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 Birmingham and its surrounding areas.

We give thanks that the door is stil! 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 all over the world pass through the city every day and we have been able to give out over 67,000 items of Christian literature including over 62,000 tracts in many languages. Between them our city missionaries speak multiple foreign languages including French, German, Spanish, Dutch, Farsi, 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 donations of toys 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 gifts. Jaguar Land Rover made 100 cars available and did the bulk of the deliveries. We distributed sacks of toys, each containing at least 4 toys per child, to 1,700 families (4,000 children). One centre that received toys said, “Your generosity will bring joy and warmth to the children in our care.”

The Children’s Team works with primary school-aged children. Their vision is that every child of primary school age in Birmingham would have a basic understanding of who Jesus is and what He has done. They delivered 419 school assemblies sharing Bible stories and looking at key themes such as, ‘Sharing and Caring’ from the book of Ruth . 30 Special assemblies were presented at Easter and Christmas. The team delivered 135 lessons in schools and 10 ‘moving on’ workshops for those preparing to move on to secondary school. Three ‘Solid Rock’ holiday clubs were run in Summer and February halfterm.

The Youth Team visited over 40 secondary schools during the year. The team conducted 213 regular assemblies and 29 RE lessons. The theme for Autumn was ‘Resilience: Overcoming’. A number of schools commented how useful this was for students. The Christmas theme was ‘Reaching the Goal’ and Easter was ‘Hope Despite Disappointment.’ Over 1,100 pupils attended the classroom-based GSUS Live Project which was run at 3 schools. Pupils considered the life, work, death and resurrection ofJesus. Fulfil was held three times during the year, and 30 different youth groups attended. 30 young people referred by local agencies and churches attended the youth camp in Snowdonia for a week during the summer.

5

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

DIRECTORS’ REPORT

The Charity Shop in Kingstanding, which includes the bookshop, is open Tuesday to Saturday most weeks and it continues to be a good means of engaging with the community. Local residents are very supportive and during the year we received over 2,000 bags of donations. Staff and volunteers talk and pray with many giving support to those who are in need. Good Newspapers and tracts, in many languages, were given out. The bookshop continues to serve customers and churches near and far with book stalls, Christian books, Bibles, cards, etc.

CARE

ElderLink, in Acocks Green, is there to try and minister to some of the needs of the elderly in that area. Clients, who are often very lonely, are visited in their own homes. During the last twelve months we have delivered 87 services in the 10 care homes we have access to. We continue to develop our services and introduce activities suitable for those with dementia. There are more interactive activities including those which stimulate the senses using tactile objects, art and scents. One Care Home said ‘The service you provide is excellent. We are so pleased that you come and make our residents smile!’ Special activities take place at Christmas and Easter. Our visiting service for the shut-in elderly continues to be appreciated and 296 visits were made throughout the year.

The services of the Resource Centre and Basics for Life food bank continue to be in great demand and the number of people visiting are increasing due to the cost-of-living 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 have given out 2,476 food parcels and 1,800 changes of clothing. We have also distributed 900 toiletry packs, made 780 collections and 412 deliveries. In cooperation with agencies around the city we provided 45 starter packs for people going into their own accommodation.

The Care Centre continues to provide support to homeless and other needy people and has been open from 10.00 am to 4.00 pm Monday to Thursday throughout the year. Last year we prepared and served over 10,000 hot meals to our guests at lunchtime along with hot drinks. There are various board games and activities for the clients to get involved with. Many items of clothing, shoes and toiletries are provided. Staff and volunteers have a constant ‘listening ear’ as we look to support clients physically, spiritually and psychologically. We helped 61 people into accommodation and enrolled others onto courses at Fircroft College. There is also a visiting chiropody service, eye tests, MIND Charity visit fortnightly to support clients with mental health issues and an advisor from DWP also visits. For those interested in the Christian faith Bible studies are periodically held.

FINANCIAL REVIEW

We report that a deficit of £11,304 was recorded for the year. We continue to keep a close watch on our overheads to try and keep them to a minimum without it affecting the help and support we give to those who are in need. We are working to increase our donor base to raise additional income from supporters and trusts, etc. through various fundraising schemes. We are thankful that we have sufficient reserves to enable us to continue full operations while we seek more funding 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 future. They continue to monitor the situation and progress of the measures in place each month with a detailed review of the financial situation taking place at the half year.

Principal Funding Sources

Donations, gifts and legacies are our main funding sources, and we are most appreciative of the continued and indeed increased support of so many individuals, churches, trusts, charities and companies.

All fundraising is done ‘in house’. Professional fundraisers or commercial participators are not used. We seek to adhere to the guidelines issued by the Fundraising Regulator. We have not received any complaints about our fundraising methods.

Investment Policy

The cash reserves are held to meet our Reserves policy and funds have been designated towards the possible redevelopment of the property at the rear of The Clock Tower, known as the Annex, in Garrison Street. Consequently, investment has been curtailed for the present.

RESERVES POLICY

The reserves policy was reviewed in July 2022. In the light of the potential squeeze on donor income and the increase in the rate of inflation, the policy was revised. It is now the policy of the Board to maintain freely available reserves at a minimum level, which would enable the General Fund of the Mission to operate for approximately six months, £500,000. Freely available

6

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

DIRECTORS’ REPORT

reserves are funds which are unrestricted and not invested in fixed assets. The Mission had unrestricted reserves of £1,661 ,220 including Designated Funds of £700,000 and those represented by fixed assets £405,187 leaving free reserves of £556,033 to meet the requirement.

PLANS FOR FUTURE PERIODS

As our Chief Executive Officer is looking to fully retire from his role in October 2026 we will advertise for a replacement in the coming months. Hopefully, the new CEO will have a few months crossover time with the outgoing CEO to settle into the role.

The two senior staff who were appointed last year, our Office Manager and Head of Finance, have settled well into their new roles. Both have made positive contributions in their respective positions and are clearly going to be an asset to the life of the Mission as we move forward.

Next year will be the Mission’s 60" anniversary, so we are planning to hold a range of events throughout 2026 to celebrate our wide-ranging activities. Some of the proposed events will be an Open Day at the Clock Tower, a Youth Event in the city centre, a Banquet, and a variety of fundraising initiatives.

This year we intend to advertise and hopefully appoint another City Missionary to strengthen our gospel outreach work across the city. We will also actively seek to appoint at least three Trainee City Missionaries as part of our ‘InService Training Course.’

Last year we had help from local companies to further develop the basement at the Clock Tower. This enabled our ToyLink project to deliver toys to 1,700 families representing 4,000 children, which was the highest number ever. During the coming year we will research the possibility of demolishing the Annex behind our main Headquarters, and build a purpose-built building to further our ministries.

Our ‘ElderLink’ project continues to provide a valuable service to both the lonely and shut-in elderly who are visited by our staff and volunteers, and also those living in care homes who enjoy our Christian-based Services. During the coming year we will increase the hours of some of the staff so that more people can be visited. We will also apply for funding to enhance this ministry.

As there is always a need for more resources we will continue to increase the Mission’s profile through social media platforms. We will attend relevant conferences and events to make our work more widely known. The new legacy leaflet has been produced and distributed to our supporters, and we are making contact with local solicitors across the city requesting that they make our work known to individuals who are looking to leave a legacy to a local charity.

STAFF

The Board takes this opportunity to pay tribute to the Chief Executive, Wesley Erpen, and all ofthe Mission Staff, for their hard work, Their continuing efforts and commitment to the Mission are very much appreciated. The Key Management Personnel, who make up the Senior Management Team, are the Chief Executive, Head of Finance, Human Resources Manager, Evangelism Co-ordinator, and Office Manager. Staff salaries were reviewed in March 2025 and an increase of 3.0% was agreed to take effect from April 2025.

FIXED ASSETS

Details of changes in fixed assets are given in note 10 to the financial statements.

7

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

DIRECTORS’ REPORT

DIRECTORS

The Directors set out below have held office during the whole of the period from 1 April 2024 to the date of this report, unless otherwise stated.

O G Nicholds Rev S C Carter C Edmeade Rev J A Herbert M R Hotchin S D Loescher C A Noble

RESPONSIBILITIES OF THE DIRECTORS

Company Law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its income and expenditure for that period. In preparing those financial statements, the Directors are required to:

The Directors are responsible for maintaining proper accounting 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 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:

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 the year ending 31 March 2026.

These accounts have been prepared in accordance with the special provisions relating to companies subject to the small companies’ regime within Part 15 of theCompanies Act 2006.

Approved by the Directors on 24" November 2025 and signed on their behalf by: (diawe WM. C A Noble Acting Chair

&

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION

Opinion

We have audited the financial statements of Birmingham City Mission (the ‘charity’) for the year ended 31st March 2025 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 has been applied in their preparation is applicable 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 statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities 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 concern

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 statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the 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 the 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 information included in the Annual Report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

9

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BIRMINGHAM 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:

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charity and it’s environment obtained 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 to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement set out on page 8, the trustees (who are also the directors of the charitable company for the 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 preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees 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 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 with ISAs (UK) will always detect a material misstatement 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 financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Based on our understanding 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 statements: the Charities Act 2011, tax legislation, safeguarding, pensions legislation, employment regulation, health and safety regulation, anti-bribery, corruption and fraud and anti-money laundering regulation.

10

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF BIRMINGHAM CITY MISSION

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as The Charities 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 controls, and determined that the principal risks related to posting manual journal entries to manipulate 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:

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 nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.fre.org.uk/auditorsresponsibilities, This description forms part of our auditor’s report.

I]

David Hoose (Dec 12, 2025 15:11:29 GMT)

12/12/2025

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an income and expenditure account) Year ended 31 March 2025

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|funds|Total|funds| |funds|funds|2025|2024| |Notes|£|£|£|£| |INCOME| |Donations|and|Legacies|2|731,367|455,614|1,186,981|1,388,161| |Charitable|Activities|3|-|10,301|10,301|13,298| |Trading|Activities|4|156,363|-|156,363|166,389| |Other|Income|5|1,997|20|2,017|4,603| |Investment|Income|31,205|-|31,205|43,196| |TOTAL INCOME|920,932|465,935|1,386,867|1,615,647| |EXPENDITURE| |Cost|of Raising|Funds|6|29,307|-|29,307|29,915| |Charitable|Activities|7|887,467|481,397|1,368,864|1,217,728| |TOTAL|EXPENDITURE|916,774|481,397|1,398,171|1,247,643| |NET|INCOME/(EXPENDITURE)|8|4,158|(15,462)|(11,304)|368,004| |Fund|Balances|at|Beginning|of|Year|1,657,062|348,271|2,005,333|1,637,329| |FUND BALANCES AT END OF YEAR|14a/b|1,661,220|332,809|1,994,029|2,005,333|

----- End of picture text -----

The company has no recognised 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.

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BIRMINGHAM CITY MISSION A Company Limited by Guarantee

BALANCE SHEET

At 31 March 2025

Notes 2025 2024
£ £ £ x
FIXED ASSETS 10 718,743 741,099
CURRENT ASSETS
Stocks 11 - -
Debtors and prepayments 12 70,679 143,401
Bank and cash balances 1,248,979 1,155,613
CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR 13 (44,371) (34,778)
NET CURRENT ASSETS 1,275,287 1,264,236
TOTAL ASSETS LESS CURRENT
LIABILITIES 1,994,029 2,005,335
TOTAL NET ASSETS 1,994,029 2,005,335
FUNDS
Unrestricted General funds l4a 1,661,220 1,657,064
Restricted funds 14b 332,809 348,271
1,994,029 2,005,335

These accounts are prepared in accordance with the special provisions relating to companies subject to the small Companies’ regime within Part 15 of theCompanies Act 2006.

Approved and authorised for issue by the Board of Directors on 24" November 2025 and signed on its behalf

C A Noble Acting Chair

Company Number: 03112321

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BIRMINGHAM CITY MISSION A Company Limited by Guarantee

STATEMENT OF CASH FLOWS

Year ended 31 March 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Notes|2025|2024| |£|£| |Cash|flows|from|operating|activities:| |Net cash|provided|by|(used|in)|operating| |activities|16a|69,002|289,450| |Cash|flows|from|investing|activities:| |Interest|from|investments|31,205|43,196| |Purchase|of tangible|fixed|assets|(6,841)|(1,199)| |Increase/(Decrease)|in|cash|and|cash|93,366|331,447| |equivalents|in|the year| |Cash|and|cash|equivalents|at the|beginning|of|1,155,613|824,166| |the|year| |Total|cash|and|cash|equivalents|at|the|end| |of the year|1,248,979|1,155,613|

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15

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

  1. ACCOUNTING POLICIES

Basis of accounting

The financial statements are prepared under the historical cost convention in accordance with the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities” applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland - (Charities SORP FRS102), the financial accounting reporting standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 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 accounts on a going concern basis

The accounts have been prepared on a going concern basis based on the reserves held and budgets prepared.

Judgements in applying accounting policies and key sources of estimation uncertainty

The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date 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 estimates. In this regard, the Directors believe that there are no critical 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 tax 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 to write off the cost, 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 25% per annum Equipment and fittings 33% 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, firstout method and consists of goods for resale only.

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BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

Fund accounting

Unrestricted funds are available for use at the discretion of the Directors in furtherance of the general objectives of the Mission. These are 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 constructive obligation to make a payment to a third party.

Costs of Raising Funds are all costs attributable to generating income for the charity.

Costs of Charitable Activities comprise all expenditure identified as incurred in the pursuit ofthe charitable objects of the charity.

Apportionment of costs

Costs which cannot be directly attributed to activities represented by restricted funds are charged against unrestricted income.

Support costs are apportioned between the charity’s activities on the basis of salary costs.

Financial instruments

The charity only has 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.

  1. DONATIONS AND LEGACIES
Unrestricted Restricted Total Total
funds funds 2025 2024
£ £ £ £
Donations 525,264 246,939 772,203 582,730
Gifts in Kind - 210,098 210,098 175,080
Legacies 204,680 - 204,680 630,351
729,944 457,037 1,186,981 1,388,161

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BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

3. INCOMING RESOURCES FROM
CHARITABLE ACTIVITIES
2025 2024
£ £
Restricted funds
Youth Work 10,301 13,298
10,301 13,298
4, INCOMING RESOURCES FROM
TRADING ACTIVITIES
2025 2024
£ £
Unrestricted funds
Resource Centre, Shop and other income 149,813 160,039
Rent receivable 6,550 6,350
156,363 166,389
5. OTHER INCOME
2025 2024
£ £
Unrestricted funds
Other Income 1,997 4,603
Restricted funds
Other Income 20 -
2,017 4,603
6. COST OF RAISING FUNDS
Unrestricted Restricted Total Total
funds funds 2025 2024
£ £ £ £
Staffcosts 13,504 - 13,504 12,162
Postage 7,724 - 7,724 7,967
Printing, stationery and other costs 8,079 - 8,079 9,786
29,307 - 29,307 29,915

18

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

7, CHARITABLE ACTIVITIES
Unrestricted Restricted Total Total
funds funds 2025 2024
£ £ £ £
The provision ofcare 155,755 235,323 391,078 307,022
Evangelism 472,311 216,856 689,167 564,995
Shop and Resource Centre 259,401 29,218 288,619 345,711
887,467 481,397 1,368,864 1,217,728

Support costs that cannot be directly allocated have been apportioned on the basis of staff costs. The support costs that are included in the above amounts are as follows:

support costs that are included in the above amounts are as follows:
Shop Total Total
Care Evangelism & RC 2025 2024
£ £ £ £ £
Employees
Premises		 38,165
10,284		 104,467
28,151		 45,308
12,209		 187,940
50,644		 165,094
58,264
Office expenditure 5,612 15,362 6,663 27,637 29,844
IrrecoverableVAT 5,003 13,693 5,939 24,635 28,435
Depreciation 2,316 6,341 2,750 11,407 11,349
Professional& Legal fees 5,925 16,219 7,035 29,179 26,952
Bank charges 452 1,237 537 2,226 2,213
67,757 185,470 80,441 333,668 322,151
  1. NET INCOME/EXPENDITURE FOR THE YEAR

This is stated after charging:

2025 2024
£7000 £°000
Operating leases— equipment 2 Nil
Depreciation 29 29
Auditor’sremuneration—Auditfees 16 12

19

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

9. STAFF COSTS

2025 2024
£
Staffcosts:
Wages and salaries 751,316 629,444
Social security costs 46,597 36,109
Pension Contributions 11,244 8,934
809,157 674,487
2025 2025 2024 2024
Average FTE Average FTE
Average monthly number of employees:
Evangelism 28 24 28 21
Other 10 6 10 6
38 30 38 27

No employee was paid remuneration amounting to more than £50,000 in either year. The Key Management Personnel are the Chief Executive, Head of Finance, 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 £148,757 (2024 £140,563)

Directors received no remuneration in either year and were not reimbursed for expenses.

20

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

10. FIXED ASSETS
Leasehold
Freehold land& Motor Equipment
property property vehicles & fittings Total
£ £ £ £ £
COST
At 1 April 2024 807,642 131,846 49,790 136,300 1,125,578
Addition
Disposal		 -
-		 -
-		 -
-		 6,841
(13,448)		 6,841
(13,448)
At31 March 2025 807,642 131,846 49,790 129,693 1,118,971
DEPRECIATION
At 1 April 2024 134,899 86,444 27,669 135,467 384,479
Charge forthe year 14,044 6,115 7,374 1,664 29,197
Adjustment for disposal - - - (13,448) (13,448)
At 31 March 2025 148,943 92,559 35,043 123,683 400,228
NET BOOK VALUE
At 31 March 2025 658,699 39,287 14,747 6,010 718,743
At31March2024 672,742 45,402 22,122 833 741,099
Leasehold land and property comprise:
2025 2024
Cost Cost
£ £
The 66 year lease (which commenced on 29 September 1965) on the
premises at Washington Street and subsequent refurbishment 131,846 131,846
Less Depreciation (92,559) (86,444)
Net book value 39,287 45,402
11. STOCKS
2025 2024
£ £
Goods for resale - -
Nil Nil

2]

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

12. DEBTORS

12. DEBTORS
2025 2024
£ £
Due within one year:
VAT recoverable 2,106 3,026
Prepayments 16,477 6,819
Income taxon Gift Aid 36,447 38,556
Accrued Income 15,649 95,000
70,679 143,401
13. CREDITORS:AMOUNT FALLING DUE
WITHIN ONE YEAR
2025 2024
£ £
Trade creditors 11,432 9,569
Taxation and social security costs 11,989 9,270
Accruals 20,950 15,939
44,371 34,778

14a. UNRESTRICTED FUNDS Unrestricted funds include £700,000 which the Directors have designated to the possible redevelopment of the building at the rear of The Clock Tower, commonly known as ‘The Annex’.

Fixed
Assets Other* Total
£ £ £
Balances at 31 March 2024 332,211 16,060 348,271
Income - 61,478 61,478
Expenditure (18,655) (58,286) (76,940)
Balancesat31March2025 313,556 19,253 332,809

*The balance of £19,253 is for the Basics for Life food bank.

22

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Restricted Total
funds funds funds
£ £ £
Tangible fixed assets 397,991 320,753 718,744
Current assets 1,290,228 29,430 1,319,658
Current liabilities (44,371) - (44,371)
Total net assets 1,643,848 350,183 1,994,031
16. NOTESTO THE STATEMENT OF CASH FLOWS
2025 2024
£ £
(a) Reconciliation ofnet deficit to net cash outflow from operating activities
Surplus/(Deficit) forthe year (11,304) 368,004
Gifts-in-kind (210,098) (175,080)
Directuse ofgifts-in-kind 210,098 175,080
Depreciation charges 29,196 28,745
Interest receivable (31,205) (43,196)
Decrease/(Increase) in debtors 72,722 (76,854)
Decrease in stocks - 3,768
Increase in creditors 9,593 8,983
Net cash inflow/(outflow) from operating activities 69,002 289,450
(b)} Reconciliation ofnetcash flow to movement in net funds
Increase in cash in theyear 93,366 331,447
Movement in netfunds in theyear 93,366 331,447
Netfunds broughtforward 1,155,613 824,166
Net funds carried forward 1,248,979 1,155,613
(c) Analysis ofnet funds
Cash at bank and in hand 1,248,979 1,155,613
1,248,979 1,155,613
17. CAPITALCOMMITMENTS
2025 2024
£ £
Capital expenditure contracted for but not provided for in the financial
statements Nil Nil

23

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

18. OTHER FINANCIAL COMMITMENTS

At 31 March 2025, the company was committed to making the following payments under non-cancellable operating leases:-

operating leases:-
Land and
Buildings		 Other Total
2025		 Total
2024
£ £ £ £
Operating leases which expire:
Within year 31,000 5,074 36,074
Within 2 to 5 years 69,000 3,675 72,675 113,000
After 5 years 13,500 - 13,500 13,500
113,500 8,749 122,249 159,466

Operating lease expenses of £32,966 (2024 £36,572) were incurred in the financial year.

  1. POST BALANCE SHEET EVENTS

During the year ending 31 March 2026, legal ownership of certain properties, which are currently administered by the company, may pass to the company. They will be reflected in the accounts at the market value on date of transfer.

  1. RELATED PARTY TRANSACTIONS

One Director is connected to an employee of the charity. Staff remuneration and all staff issues are dealt with by the Board collectively.

  1. PENSION COMMITMENTS

The Charity operates a defined contribution scheme. The assets of the 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 £11,244 (2024 £8,934).

24

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS

Year ended 31 March 2025

INCOME AND EXPENDITURE ACCOUNT

Year ended 31 March 2024

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|funds| |funds|funds|2024| |£|£|£| |INCOME| |Donations|and|Legacies|1,048,689|339,472|1,388,161| |Charitable|Activities|-|13,298|13,298| |Trading|Activities|166,389|-|166,389| |Other|Income|4,603|-|4,603| |Investment|Income|43,196|-|43,196| |TOTAL|INCOME|1,262,877|352,770|1,615,647| |EXPENDITURE| |Cost of raising|funds|29,915|-|29,915| |Charitable|activities|856,317|361,411|1,217,728| |TOTAL|EXPENDITURE|886,232|361,411|1,247,643| |NET|INCOME/(EXPENDITURE)|376,645|(8,641)|(368,004)| |Fund|balances|at|beginning|of|year|1,280,417|356,912|1,637,329| |FUND|BALANCES AT|END|OF YEAR|1,657,062|348,271|2,005,333|

----- End of picture text -----

25

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

NOTES TO THE FINANCIAL STATEMENTS Year ended 31 March 2025

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£|£|£| |INCOME| |Donations|782,503|596,028| |Legacies|204,680|630,351| |Gifts|in|kind|210,098|175,080| |Sales — Book|Shop|12,652|13,045| |Sales —|Other|137,162|146,994| |Interest|receivable|31,205|43,196| |Rent|receivable|6,550|6,350| |Other|income|2,017|4,603| |Profit|on|sale|of Fixed|Asset|-|-| |1,386,867|1,615,647| |EXPENDITURE| |Purchase|for|resale|6,302|8,404| |Salaries|and|Pension|Contributions|809,157|674,487| |Training|and|student|accommodation|10,112|13,580| |Repair|and|maintenance|of premises|26,870|36,738| |Heating|and|lighting|46,068|44,213| |Rent|and|rates|36,311|42,326| |Cleaning|and|domestic|supplies|7,893|9,806| |Transport|19,035|20,705| |Food|14,530|10,103| |Outreach|161,774|127,235| |Office|expenses,|supplies|equipment|50,351|47,880| |Professional|fees|23,076|26,953| |Bank|and|other|charges|3,839|3,762| |Insurance|17,718|17,375| |Depreciation|29,196|28,745| |Irrecoverable|VAT|24,635|28,435| |Other|sundry|expenses|111,304|106,896| |1,398,171|1,247,643| |SURPLUS/(DEFICIT)|FOR THE YEAR|(11,304)|368,004|

----- End of picture text -----

26

BIRMINGHAM CITY MISSION A Company Limited by Guarantee

MANAGEMENT INFORMATION (FIXED ASSETS)

Year ended 31 March 2025

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |Cost|Cost| |£|£| |Motor|vehicles|comprise:| |Ford|Transit YSI8DNE|20,295|20,295| |Ford|Transit HN21 FSG|29,495|29,495| |49,790|49,790| |Equipment &|fittings|comprise:| |Equipment|and|furnishings|110,778|110,208| |Computer equipment|18,915|26,090| |129,693|136,298|

----- End of picture text -----

Freehold property

The net book value of the properties, based on historical cost is calculated as follows:

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Clock|The|Eric|Hodge|Hill| |Tower|Holt|Centre|Church|Total| |£|£|£|£| |Cost|407,370|29,331|100,000|536,701| |Property|Improvements|270,943|-|-|270,943| |Depreciation|(102,932)|(11,968)|(20,000)|(134,900)| |Historical|net book|value|$75,381|17,363|80,000|672,744|

----- End of picture text -----

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