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2021-03-31-accounts

Pages
Trustees'
annual
report (incorporating
the director's report) 1to8
Independent
examiner's
report to the
trustees
Statement
offinancial
activities (including income and
expenditure
account)
10
Statement
offinancial
position
Notes to the financial statements 12to 26

Registered charity name name The Melanesian Mission
Charity registration number 1104551
Company registration number 05101167
Principal office and registered 21 The Burlands
office Feniton
Honiton
Devon
EX143UN
The trustees Canon J Brooke (Re-elected 21 September 2020)
Mr A M Cartwright (Retired 21 September 2020)
Revd M BCox
Revd C Duce
Ven Dr M R Gilbertson - Vice Chair (Re-elected 21 September 2020)
Mrs D Jordan
Revd J Pinder
Miss KPwaisiho
Rt Revd M J Rylands - Chair
Mr SJ Scoffietd
Revd J JWise
Company secretary Katie Drew
Independent examiner Catherine
Williams ACA DChA
Thomas Westcott Chartered Accountants
47 Boutport Street
Barnstaple
Devon
EX31 1SQ

2021 2021 2020
Unrestricted Restricted Endowment
funds funds funds Total funds Total funds
Note R
Income and endowments
Donations
and legacies
5 21,725 50,922 72,647 40,866
Investment
income
6 104,213 1,598 105,811 109,695
Total income 125,938 50,922 1,598 178,458 150,561
Expenditure
Expenditure
on
charitable
activities
7,8 98,290 53,924 152,214 140,365
Total expenditure 98,290 53,924 152,214 140,365
Net income/(expenditure)
before investment
(losses)/gains 27,648 (3,002) 1,598 26,244 10,196
Net gains/(losses) on
investments 11 451,046 6,903 457,949 (55,126)
Net income/(expenditure)
and net movement in funds 478,694 (3,002) 8,501 484,193 (44,930)
Reconciliation
of
funds
Total funds brought forward 2,893,071 8,012 44,364 2,945,447 2,990,377
Total funds carried forward 3,371,765 5,010 52,865 3,429,640 2,945,447

31 March 2021
Note 2021 2020
F
Fixed assets
Investments 3,325,387 2,867,438
Current assets
Debtors 16 3156 4,963
Cash at bank and in hand 104,276 77,822
107,432 82,785
Creditors: amounts falling due
within one year 3,179 4,776
104,253 78,009
Net assets 3,429,640 2,945,447
Funds ofthe charity
Endowment funds 52,865 44,364
Restricted funds 5,010 8,012
Unrestricted funds 3,371,765 2,893,071
Total charity funds 3,429,640 2,945,447

Donatio ns
and legacies
Unrestricted Restricted Total Funds
Funds Funds 2021
E
Donations
Appeals and donations 20,235 47,059 67,294
Gift Aid 1,490 3,863 5,353
21,725 50,922 72,647
Unrestricted Restricted Total Funds
Funds Funds 2020
E F
Donations
Appeals and donations 18,765 19,718 38,483
Gift Aid 1,274 1,109 2,383
20,039 20,827 40,866

Unrestricted Endowment Total Funds
Funds Funds 2021
F F
Bank interest receivable 155 155
Other income from fixed asset investments 104,058 1,598 105,656
104,213 1,598 105,811
Unrestricted Endowment Total Funds
Funds Funds 2020
E F F
Bank interest receivable 361 361
Other income from fixed asset investments 107,775 1,559 109,334
108,136 1,559 109,695

Expenditu re
on charitable
activities
by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
Charitable activities 57,212 53,905 111,117
Support costs 41,078 19 41,097
98,290 53,924 152,214
Unrestricted Restricted Total Funds
Funds Funds 2020
E
Charitable activities 65,980 20,925 86,905
Support costs 53,252 208 53,460
119,232 21,133 140,365

Activities
undertaken Grant funding Total funds Total fund
directly of activities Support costs 2021 2020
Charitable activities 6,875 104,242 41,097 152,214 140,365
Analysis o fsup po rt costs
Charitable
activities Total 2021 Total 2020
Staff costs 36,515 36,515 36,694
Other employment costs 56 56 309
Office expenses 1,830 1,830 5,039
Travel and subsistence 267 267 4,091
Independent Examiners fees 1,610 1,610 2,948
Trustee expenses 39 39 3,418
Trustee training and conferences 225
Insurance 780 780 736
41,097 41,097 53,460

Yea r ended 31 March 2021
10. Analysis ofgrants
2021 2020
Grants to institutions
Grants to institutions 104,242 71,168
Grants to individuals
Grants to individuals 4,276
Total grants 104,242 75,444

11. Net gains/(lo sses)
on in
vestme nts
Unrestricted Endowment Total Funds
Funds Funds 2021
E
Gains/(losses) on listed investments 451,046 6,903 457,949
Unrestricted Endowment Total Funds
Funds Funds 2020
f. E
Gains/(losses) on listed investments (54,287) (839) (55,126)
12. Independent examination fees
2021 2020
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,610 2,948
13. Staff costs
Staff cos ts
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021
f
2020
E
Wages and salaries 33,738 33,512
Social security costs 442
Employer contributions to pension plans 2,777 2,740
36,515 36,694

During
the year
1 Trustee
was reimbursed
travel
expense
F3,165)
Investments
s
totalling f39 (2020: 10 Trustees:
Listed
investments
Cost or valuation
At 1 April 2020 2,867,438
Additions
Fair value movements 457,949
At 31 March 2021 3,325,387
Impairment
At 1 April 2020 and 31 March 2021
Carrying
amount
At 31 March 2021 3,325,387
At 31 March 2020 2,867,438

2021 2020
F
Other debtors 3,156 4,963

2021 2020
F
Accruals and deferred income 2,611 3,931
Social security and other taxes 568 845
3,179 4,776

At Gains and At
1 Apr 2020 Income Expenditure Transfers losses 31 Mar 2021
F F F F F
General funds 69,997 125,938 (98,290) (25,735) 71,910
Investment reserve 2,823,074 5,735 451,046 3,279,855
Lambeth 2022 20,000 20,000
2,893,071 125,938 (98,290) 451,046 3,371,765
At Gains and At
1 Apr 2019 Income Expenditure Transfers losses 31 Mar 2020
E E F F F
General funds 59,538 128,175 (119,232) 1,516 69,997
Investment reserve 2,878,920 (1,559) (54,287) 2,823,074
Lambeth 2022
2,938,458 128,175 (119,232) (43) (54,287) 2,893,071

Restr icted funds
At Gains and At
1 Apr 2020 Income Expenditure Transfers losses $1 Mar 2021
F F
JCPU 633 (633)
Melanesian
Brotherhood
37 5,635 (5,672)
CSM - Lunch project 1,282 2,263 (1,800) 1,745
CSM - General 637 688 (1,137) 188
CSM - Chapel 3,922 16,640 (19,397) 1,165
CSC - TNK Kindy 282 (270) 12
Community
ofthe Sisters ofthe
Church General 4,740 (4,740)
Emergency
Appeal - Cyclone
Harold 19,710 (19,660) 50
Society ofStFrancis 157 157
Exeter Dicoese links 893 1,000 (250) 1,643
Human
Rights
BHC 305 (286) 19
Mothers'
Union
21 21
Other restricted funds 90 (80) 10
8,012 50,922 (53,924) 5,010

At Gains and At
1 Apr 2019 Income Expenditure Transfers losses 31 Mar 2020
F
JCPU 633 633
Melanesian
Brotherhood
37 38 (38) 37
CSM - Lunch project 1,107 1,975 (1,800) 1,282
CSM - General 637 637
CSM - Chapel 3,922 3,922
CSC - TNK Kindy 332 (50) 282
Community
ofthe Sisters
ofthe Church General 4,452 (4,453)
Emergency
Appeal-
Cyclone Harold
Society ofSt Francis
Exeter Dicoese links 810 500 (417) 893
Human
Rights BHC
285 247 (227) 305
Mothers'
Union
2 735 (716) 21
Other restricted funds 27 2,470 (2,540) 43
Richard
Lumley
Education
Projects grant 4,689 (4,689)
Joseph Banks Society 557 (557)
Christian
Distinctiveness
Project - Vanuatu
Resources 1,005 (1,005)
Melanesian
Brotherhood
Ambae relocation 92 1,000 (1,092)
St Patricks Ambae
relocation 35 3,514 (3,549)
8,275 20,827 (21,133) 43 8,012

At Gains and At
1 Apr 2020 Income Expenditure Transfers losses 31 Mar 2021
F E
Patteson Moss
Fund 3,667 101 582 4,350
Amy Rawson 13,565 499 2,107 16,171
Elenor Rawson 13,565 499 2,107 16,171
Cyril Rawson 13,567 499 2,107 16,173
1,598 6,903 52,865
At Gains and At
1 Apr 2019
E
Income
F
Expenditure
E
Transfers
F
losses 31
F
Mar 2020
f
Patteson Moss
Fund 3,685 74 (92) 3,667
Amy Rawson 13,319 495 (249) 13,565
Eienor Rawson 13,319 495 (249) 13,565
Cyril Rawson 13,321 495 (249) 13,567
43,644 1,559 (839)

Analysis ofnet as sets between funds
Unrestricted Restricted Endowment TotalFunds
Funds Funds Funds 2021
F
Investments 3,279,855 45,532 3,325,387
Current assets 95,089 5,010 7,333 107,432
Creditors less than 1 year (3,179) (3,179)
Net assets 3,371,765 5,010 52,865 3,429,640
Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2020
F F
Investments 2,823,074 44,364 2,867,438
Current assets 74,773 8,012 82,785
Creditors less than 1 year (4,776) (4,776)
Net assets 2,893,071 8,012 2,945,447