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2020-12-31-accounts

Brighton and Hove City Mission Report and Accounts

year ended 31 December 2020

BRIGHTON AND HOVE CITY MISSION

FOR THE YEAR ENDED 31 DECEMBER 2020

COMPANY INFORMATION

Directors/Trustees: E Adshead - Deputy Chair
P Conway
S Daughtery(to January 2020)
A Hare - Treasurer(to January 2020)
D Hughes - Treasurer(from January 20)
I Munroe(from March 2020)
J Prideaux - Chairman
Key Staff: J Haddow (to January 2020)
M Jourdain (from February 2020)
Governing Document: Memorandum and Articles of Association March 2017
Charity registration number: 1111067
Company registration number: 05521117
Registered Office: Calvary Church Building
Stanley Road
Brighton
BN1 4NJ
Independent Examiner: Stephen Mathews FCA
Stewardship
1 Lamb’s Passage
London, EC1Y 8AB
Bankers: Barclays Bank plc
PO Box 358
Brighton
BN1 1SF

BRIGHTON AND HOVE CITY MISSION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020

The trustees, who are the charity's directors for the purposes of company law, have pleasure in submitting the Report and Accounts for the year.

Structure, Governance and Management

The organisation is a charitable company limited by guarantee, incorporated on 28 July 2005 and registered as a charity on 26 August 2005. 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 of the company being wound up members are required to contribute an amount not exceeding £1.

New Trustees are appointed by resolution of the existing Trustees and remain in office, subject to a three-yearly re-election process, until resignation or disqualification.

All investments held are in accordance with the powers available to the Trustees and in accordance with statutory requirements.

Objectives and Activities

“Our legal remit”

The Charity’s two-fold objectives are:

The Mission is therefore, by virtue of the above objectives, a Christian charity that is evangelical and non-denominational, however we seek to not only work with and serve the Christian community, but the whole community of Brighton and Hove.

“Our aim”

Our aim is to see lives transformed by the love of God in the community.

“Why the Mission?”

The Mission is here to be an extension of the work of the church in its outreach. We recognise that the church, in all its forms, continues the ministry of Jesus and we are here to provide services to help the church achieve this in areas we have developed that would be difficult for individual churches to engage in. These areas have been developed from decades of experience ministering in Brighton and Hove.

The Brighton & Hove City Mission’s distinct contribution to the life and witness of the Church is focussed in three main areas of activity carried out through its employees and volunteer workers:

  1. Schools team providing support to 30 schools across the City and surrounding area, with collective worship and Social, Moral, Spiritual and Cultural development. They provoke interest in Christianity, facilitate connection with the community and faith, and encourage educators.

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  1. Brighton Food Bank supports people in financial crisis with emergency Food and Start Up Home Packs, receiving referrals from over 70 agencies assisting 650 individuals and families last year, with the total number of people helped reaching 867.

  2. Rest Homes team lead acts of worship in the communal lounges of 27 rest homes with songs, prayer and an engaging illustrated talk, as well as bedside visitation and pastoral care on request.

Achievements and Performance

During the year the Charity has continued with its primary mission of “serving the City, with the Church, for Christ” here in Brighton and Hove. The whole focus of BHCM’s ministry is to meet specific needs in the City, serve and equip local churches, and share the love of Christ with individuals - and in consequence a number of people have come to faith. Our ministry of working closely alongside local churches and Christian groups in various areas of ministry remains a high priority, as a result of which we have now formed and are building on relationships with over 100 local churches both in Brighton and Hove itself and in the wider Sussex area.

2020 has been an unusual year in two respects. The year began with a major restructuring of the Mission to reduce our expenditure budget to £165k (of which salaries would represent a maximum of £125k) - in line with the ‘reliable’ income received in 2019 (excluding two posts directly funded by specific Charitable Trusts) This was implemented at the end of January, with a reduction of two in staffing levels, and a new leadership role of ‘Mission Coordinator’ exercised alongside responsibility for one of our ministry teams. Barely two months later, we were faced with new challenges resulting from the Covid-19 pandemic and consequent lockdowns. The new structure has enabled us to respond effectively and speedily to the significant impact of Coronavirus, expanding the work of the Food Bank by some 50% to meet increased needs. Our volunteer force manning the Food Bank is almost entirely made up of retired people (who suddenly became unavailable in midMarch due to the need to self-isolate), but their role has been substituted by staff from the other Departments, together with one new short-term appointment to assist with some of the practicalities of the modified way of working. The enhanced flexibility of the newly restructured staff team has enabled very effective use of resources inter-departmentally, which has been an enormous advantage during the unprecedented strictures imposed by the pandemic. Lockdown in the Schools and Rest Homes meant some adaptation of our ministry into both these areas, with the introduction of new digital resources to maintain our input into these institutions.

The Schools team now comprises one full time and one part time member of staff, along with a number of others serving in a voluntary capacity. Given that Coronavirus arrived just as we were beginning our first assembly circuit of the year at Easter, assemblies have instead been made available on-line to the 30 or so primary/preparatory schools across the City which we had previously served in person, plus an invitation to any others looking for assembly material to freely download resources from our YouTube page. Apart from seasonal presentations for Easter, Harvest, ‘Moving On’ and Christmas, the Schools Team have retold the stories of Joseph, Daniel, Jonah and Ruth, applying them to the lives of the children. It would be difficult to quantify the total number of pupils benefitting from these presentations, but it is unlikely to be less than the estimated 6,000 to whom we have ministered in previous years. Due to limited access to school premises, Prayer Spaces have been ‘on hold’ for the duration of the pandemic, as have ‘Open the Book’ and Schools Work Training Days, though the newly restructured material remains available for reintroduction as soon as circumstances permit. Church Holiday Clubs have likewise been temporarily off the agenda. However, we have continued to work closely with our counterparts at ‘Off the Fence’, and (after one well-attended ‘in person’ session at the end of January) have experimented with holding our joint ‘Christians in Education’ networking event for teachers/ancillary staff digitally. And our second team member was able to complete her Acet training course in February before lockdown hit.

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The Brighton Food Bank has continued to be engaged in the alleviation of poverty, principally by providing food to cover immediate, medium and in some cases long term help. This ministry is spearheaded by one full-time and two part-time members of staff, assisted by an experienced team of volunteers, though during the pandemic most of the latter have been unable to contribute directly. A new staff member was taken on at the height of the pandemic to assist on the practical side, alongside staff from the other two teams becoming heavily involved in the Food Bank ministry. We have continued to work closely with over 70 local statutory and charitable organisations (such as Mental Health organisations, GP’s, Housing Trusts, Youth Organisations and Advice Centres) who refer their clients to us, which ensures our support is directed to genuinely needy people. During the pandemic our modus operandi changed initially to making home deliveries organised by telephone rather than ‘in person’ visits to the Food Bank, though in the later part of the year we were able to switch back to many clients collecting from outside our door. We have been most grateful for the sterling support of one of our local taxi companies (Southern Taxis) where transport has been needed. Such has been the demand for our services that in 2020 we again recorded 3,321 visits/deliveries (including return visits) from 650 separate clients/families availing themselves of this facility, representing a total of 867 people. The refitting of the Food Bank shop undertaken last year has continued to serve us well, and we have maintained good supplies of fresh fruit and vegetables on our shelves as well as the usual wide range of tinned and packeted goods. Early in the pandemic we felt it necessary to discourage personal donations of food, and we were relying on the stocks built up from the previous year’s Harvest and Christmas collections, supplemented by buying in new supplies of food when quantities began to dwindle; this was facilitated by generous financial donations both from individuals and through emergency funding received from a number of grant-making Trusts. However by the end of the year, with appropriate precautions, we were back to significant levels of food donations from our familiar range of sources - particularly from many of our primary schools during the Harvest period. Collection days at local supermarkets and Food Bank bins in churches were inevitably both curtailed from mid-March, and we were likewise unable to repeat the hot Christmas meal introduced in 2019. Nor have regular meetings of our local ‘Christians Relieving Poverty’ Network been possible during this time.

The Rest Homes team began the year in customary style with monthly services in our 27 regular Rest Homes, and one new one, in January and February. However, lockdown put paid to that from March onwards, and instead monthly services have been made available digitally, either on DVD’s or by downloading from the internet. We have delighted to hear of others working in quite different geographical locations accessing our services for use in their own ministry to older people. A variety of other resources have been sent out to our Homes, both activity material and song sheets for residents together with support and encouragement for Rest Home staff - and our volunteer team has continued to meet weekly for prayer and fellowship on Zoom. We remain an accredited ‘Dementia Friendly Organisation’, all of our output being designed with dementia sufferers in mind - and we were able to squeeze in one ‘Bereavement Care Awareness’ course in early March before the pandemic hit. Clearly one-to-one visiting in Care Homes has been an impossibility for much of the year, and our forum for those working in the Care Industry (‘Christians Caring for Older People’) has also been unable to meet during this time.

Alongside our three main areas of charitable activity, we have a strong backup team based in the Office whose responsibilities include all publicity, administration, finance and the raising of funds for our various ministries. Fund raising from Trusts, now delegated to the Office Manager (along with looking after individual supporters), has been more closely targeted, and an additional member has been added to the admin. team to assist with this. Meanwhile the Mission Coordinator’s function includes building existing and new relationships with churches; and our Media and Communications Manager (a part-time role, jointly held with leading the Schools Team) oversees our Social Media platforms. We also have a dedicated team of volunteers committed to raising

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awareness of BHCM, so that all our staff and volunteer team are passionately involved in encouraging support both in prayer and in financial giving via our various income streams. The Media Manager has continued to provide video material for each area of ministry (particularly vital in the Schools and Rest Homes during these Covid times) and for our website, which is constantly updated with new content. The website has attracted in excess of 120,000 page views since we built it. We have also maintained an active presence on various social media networks, with ‘likes’ on Facebook increasing to 1,737, and ‘followers’ on Twitter rising to 1,269 in the course of the year.

The Trustees have paid due regard to the Commission’s public benefit guidance, and consider that the above account of the charitable activities of the Mission provides ample evidence of our fulfilling these criteria. When planning activities for the year, the Directors have considered the Charity Commission guidance on Charities for the advancement of religion.

The Trustees are satisfied that we now have in place sound policies which are being implemented across all the activities of the Mission covering the key areas of Safeguarding (Children and Vulnerable Adults), Data Protection, Equal Opportunities (including an Ethos Statement), Volunteers and Risk Management, and these are reviewed annually. The Directors have evaluated the risks to which a small charity operating with few employees is exposed: appropriate procedures are in place to identify, monitor and review these risks on a regular basis. Our Council of Reference, first established during 2005, was streamlined last year and now includes some 12 folk selected from amongst prominent Christians, both local and national, who have expressed a willingness to be named in Mission literature as supportive of our ministry, and to offer the benefit of their practical expertise where appropriate.

The Trustees wish to express their gratitude to an increasing number of Trusts and Charitable Foundations who have contributed to various aspects of our ministry in the course of the year. These include: Albert Hunt Trust, Almond Trust, Barleycorn Trust, John Booth Charitable Foundation, Caput Trust, Charlotte Marshall Charitable Trust, Childs Charitable Trust, Derek & Eileen Dodgson Foundation, Edwards-Skinner Trust, Emmaus Christian Fund, Goodnews Evangelical Mission, Grace Trust, Henry Smith Charity, Jerusalem Trust, King Baudouin Fund, Marsh Christian Trust, Ogle Christian Trust, Quantock Christian Trust, SMB Trust, Sussex Community Foundation, Mrs. A. Lacy Tate Trust Fund, J. Vickers Ltd. and Woodroffe Benton Foundation.

Overall income for the year 2020 showed a massive 37% increase compared with the previous year, though comparison is inappropriate in a period when giving both by individuals and through various grant-making bodies was grossly inflated in response to the Coronavirus pandemic. Individual donations to Brighton Food Bank through Virgin Money alone (a link accessed through our website) amounted to over £100k, and although this increase has been maintained in 2021 to date, there is no guarantee that it will continue at the same level indefinitely once the impact of Covid-19 has subsided. Due to the difficulty/risk of infection associated with accepting private donations of food during the height of the pandemic, a 15% reduction was recorded in the notional valuation of ‘gifts in kind’. Concurrently, as a result of the restructuring undertaken at the beginning of the year, there was a 13% decrease in expenditure, largely accounted for by a reduction in our overall salary bill with slightly fewer staff on the payroll. Hence the surplus at the year end of £180,779 (compared with deficits of £2,641 in 2019 and £9,925 in 2018) is a most welcome reversal, attributable to significant additional giving (particularly to the Food Bank) as a result of Coronavirus, alongside the prudent measures introduced in response to the overspend of previous years.

Incoming resources from local churches fell by 15% over 2019, but with many churches closed for extended periods during lockdown and therefore no opportunity to undertake deputations, this is hardly surprising. This shortfall was, however, more than offset by a phenomenal 250% increase in

4

individual giving, almost two-thirds of which was received through Virgin Money as already noted above. Income from both businesses and other grant-making bodies, largely as emergency funding, also showed increases of 150% and 50% respectively - but once again comparisons are of little value in an extraordinary year. Meanwhile legacies, always an unreliable basis on which to budget, brought in less than £500 this year, following a healthy £60k in 2019.

The year end balance sheet shows a total net assets of £323,848 some two-and-a-quarter times last year’s figure. This includes £196,175 of unrestricted funds, of which we have already set aside a sum of £50k to fund the pioneering of new experimental areas of ministry. In addition, with the search for more suitable premises now actively progressing, we may choose to designate a larger proportion of this total for that purpose. Our biggest single demand on floor space is the Brighton Food Bank, so part of the restricted funding earmarked for the Food Bank may also in due course be assigned to the Building Fund. The Mission’s second key objective focuses on the relief of poverty, a need which continues at an increased level, and our view is that this will remain a priority for a significant time into the future. We shall seek, as ever, to constantly refine and develop our services and modus operandi to maximise our use of unrestricted funds. The above analysis places us substantially above our reserves policy of holding 3 months expenditure in unrestricted reserves. In view of this we consider the financial position of the Charity to be satisfactory, and that sufficient and appropriate reserves are held to safeguard the future operations of the Mission. Meanwhile, in the interests of prudent management, we are continuing to explore ways to increase our income from new and existing sources.

Much closer scrutiny has now been set in place over the organisation’s finances, with monthly management accounts prepared and reviewed by the Treasurer and Chairman and a written commentary from the Treasurer to all the Trustees. Fund raising from Trusts, now delegated to the Office Manager, has been more closely targeted, and provision for additional staffing put in place to assist with this. The Trustees continue to approach budgeting for 2022 with cautious optimism, as it remains unclear to what extent the generous financial provision during Coronavirus will continue once the nation returns to relative normality post-pandemic.

Directors' Responsibilities

The Trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgments and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

5

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

J Prideaux – Chairman Date: 21 September 2021

6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

BRIGHTON AND HOVE CITY MISSION

('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020 on pages 8 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 10 to 11.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for 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 (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stephen Mathews FCA Institute of Chartered Accounts in England and Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: 22 September 2021

Page 7

BRIGHTON AND HOVE CITY MISSION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Donated goods
3
Other income
Total income and endowments
EXPENDITURE ON:
Charitable activities
4
Raising funds
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
13
Net gains/(losses) on investments		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2020
2019
£
£
£
£
142,125
244,353
386,478
234,730
-
101,750
101,750
120,096
272
-
272
180
142,397
346,103
488,500
355,006
8,952
305,030
313,982
359,466
216
-
216
1,541
9,168
305,030
314,198
361,006
6,477
-
6,477
3,359
139,706
41,074
180,779
(2,641)
(23,101)
23,101
-
-
116,604
64,175
180,779
(2,641)
79,570
63,498
143,069
145,710
196,175
127,673
323,848
143,069

Movements on reserves and all recognised gains and losses are shown above.

The notes on page 10-15 form part of these accounts.

Page 8

BRIGHTON AND HOVE CITY MISSION

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2020

Note
FIXED ASSETS
Tangible assets
6
Investments
7
CURRENT ASSETS
Stock
8
Debtors
9
Cash at bank and in hand
10
CURRENT LIABILITIES
Liabilities falling due within one year
11
Net Current Assets
NET ASSETS
FUND BALANCES
Unrestricted funds
13
General Funds
Designated funds
Restricted Funds
13		 Unrestricted
Restricted
Total funds
Total funds
Funds
Funds
2020
2019
£
£
£
£
-
-

-
-
108,480
-
108,480
52,003
108,480
-
108,480
52,003
-
9,720
9,720
18,001
12,489
-
12,489
51,661
80,179
117,953
198,132
25,891
92,668
127,673
220,341
95,553
4,973
-
4,973
4,487
87,695
127,673
215,368
91,066
196,175
127,673
323,848
143,069
146,175
-
146,175
29,570
50,000
-
50,000
50,000
-
127,673
127,673
63,498
196,175
127,673
323,848
143,069

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2020 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 21 September 2021 and were signed on its behalf by:

J Prideaux - Chairman

Company number: 05521117

Charity number: 1111067

The notes on page 10-15 form part of these accounts.

Page 9

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Statutory Information

The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The principles adopted in the preparation of the financial statements are set out below.

Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from events and courses.

Expenditure on raising funds comprises the costs incurred on commercial trading activities, fundraising and managing investments.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

Page 10

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

e) Fixed assets and depreciation:

Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than £2,000 when they are written off on purchase.

Depreciation periods are as follows:

Equipment Between 3 and 10 years

f) Investments

Fixed asset investments are held to generate income and / or for their investment potential. Current asset investments are investments that are held specifically for sale or are investments that the charity expects to sell by the next balance sheet date. Investments are valued as follows:

g) Stocks Stocks of donated items held for distribution to beneficiaries are measured at fair value; stocks of goods donated for the charity's own use are valued at an estimate of their value to the charity.

h) Pension costs:

The company operates a defined contribution scheme for certain of its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

i) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

j) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

k) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

l) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

Donations and legacies
Donations
Individuals
Churches
Businesses and voluntary organisations
Grants and other donations
Legacies
Goods donated for:
Distribution to beneficiaries		 Total
Total
2020
2019
£
£
218,315
62,210
13,588
15,930
11,501
4,683
142,656
91,869
417
60,039
386,478
234,730
Total
Total
2020
2019
£
£
101,750
120,096
101,750
120,096

3 Donations and legacies

Income from donated goods is accounted for on the basis of the value of the donations (at £2 per kilogram) times the weight of donations received reduced by items that could not be valuably used.

Page 11

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

4 Charitable activity

a
Direct charitable costs
Salaries
Note 5
Food Bank goods distributed
Note 4c
Other direct program costs
Grants to individuals to address fuel poverty
Media and communications
Travel and expenses
Conferences and events
Building costs
b
Support and administration
Office running costs
Subscriptions and professional services
Combined charitable activity cost
Accounts preparation and independent examination		 Total
Total
2020
2019
£
£
150,932
183,185
131,650
124,033
1,445
8,377
910
4,625
2,059
4,192
218
1,806
-
2,136
10,075
13,530
297,288
341,883
£
£
11,074
11,832
2,880
2,880
2,740
2,871
16,694
17,583
313,982
359,466

The fee payable to the independent examiner for preparing and examining the accounts was £2,880 (2019: £2,880); in addition the charity paid £960 (2019: £990) to Stewardship for payroll bureau services.

c
Donated goods
Foodbank
5
Analysis of staff costs, the cost of key management personnel and trustee remuneration and expens
Gross wages, salaries & benefits in kind
Employer's National Insurance costs
Pension costs
Total staff costs		 Total
Total
2020
2019
£
£
131,650
124,033
131,650
124,033
es
2020
2019
£
£
137,808
165,132
5,309
9,056
7,816
8,997
150,932
183,185

The charity had 10 employed staff (2019: 11). Its activities are partly carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to key management for the year were as follows:

Remuneration payable to key management, which comprised the Mission Coordinator amounted to £27,310 (2019: £28,815).

No remuneration was paid to any trustee during the year nor to any person connected to them.

6 Tangible fixed assets

Cost
At 31 December 2019
Additions
At 31 December 2020
Accumulated Depreciation
At 31 December 2019
Charge for the year
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019		 Furniture &
Total
equipment
Office
2020
£
£
£
6,872
55,915
62,787
-
-
-
6,872
55,915
62,787
6,872
55,915
62,787
-
-
-
6,872
55,915
62,787
-
-
-
-
-
-

Page 12

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

7 Investments

FOR THE YEAR ENDED 31 DECEMBER 2020
NOTES TO THE ACCOUNTS
BRIGHTON AND HOVE CITY MISSION
Investments
Investments at market value:
At 31 December 2019
Additions/(Disposals)
Revaluation
At 31 December 2020		 2020
2019
£
£
52,003
108,644
50,000
(60,000)
6,477
3,359
108,480
52,003

The investment comprises units in Aberdeen Standard Investments SLI MyFolio Managed II Fund valued as at year end.

8
Stock
At cost
Donated goods
9
Debtors
Tax recoverable
Legacy receivable
10
Cash at bank and in hand
Bank operating accounts
Petty cash
11
Creditors: liabilities falling due within one year
Pension contributions
Accruals		 2020
2019
£
£
9,720
18,001
9,720
18,001
12,489
882
-
50,779
12,489
51,661
198,083
25,817
49
74
198,132
25,891
2,093
1,607
2,880
2,880
4,973
4,487

12 Pension commitments

During the year employer’s pension contributions totalling £2,288 (2019: £2,681) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date amounted to £2,093 (2019: £1,607).

Page 13

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

13 Funds

During the year the movements in the charity's funds were as follows:

Funds
During the year the movements in the charity's funds		 were as follows:
Designated Funds
Building fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building fund
Fuel aid fund
Food Bank donated goods
Food Bank cash fund
Rest Homes fund
Schools fund
Aggregate of funds		 Opening
Incoming
Outgoing
Transfers
Gains and
Closing
balance
resources
resources
in the year
losses
balance
2020
2020
2020
2020
2020
2020
£
£
£
£
£
£
50,000
-
-
-
-
50,000
50,000
-
-
-
-
50,000
29,570
142,397
(9,168)
(23,101)
6,477
146,175
79,570
142,397
(9,168)
(23,101)
6,477
196,175
32,400
10
-
-
-
32,410
1,013
-
(910)
-
-
103
18,001
101,750
(131,650)
21,618
-
9,720
5,156
210,610
(117,015)
(21,618)
-
77,133
6,927
19,023
(25,064)
7,421
-
8,307
-
14,710
(30,390)
15,680
-
-
63,498
346,103
(305,030)
23,101
-
127,673
143,069
488,500
(314,198)
-
6,477
323,848

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

Investments held as fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors		 General
Designated
Restricted
funds
funds
funds
2020
£
£
£
£
58,480
50,000
-
108,480
-
-
9,720
9,720
12,489
-
-
12,489
80,179
-
117,953
198,132
(4,973)
-
-
(4,973)
Unrestricted Funds
146,175
50,000
127,673
323,848

Note: the transfer from the Food Bank cash fund into the Food Bank donated goods fund represent food purchased for distribution.

Page 14

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

In the previous year the movements in the charity's funds were as follows:

Designated Funds
Building fund
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building fund
Fuel aid fund
Food Bank donated goods
Food Bank cash fund
Rest Homes fund
Schools fund
Aggregate of funds		 Opening
Incoming
Outgoing
Transfers
Gains and
Closing
balance
resources
resources
in the year
losses
balance
2019
2019
2019
2019
2019
2019
£
£
£
£
£
£
50,000
-
-
-
-
50,000
50,000
-
-
-
-
50,000
21,830
126,785
(118,080)
(4,324)
3,359
29,570
71,830
126,785
(118,080)
(4,324)
3,359
79,570
32,250
150
-
-
32,400
5,638
-
(4,625)
-
1,013
15,125
120,096
(124,033)
6,813
18,001
15,816
49,879
(53,725)
(6,813)
5,156
5,051
26,447
(24,571)
-
6,927
-
31,649
(35,973)
4,324
-
73,880
228,221
(242,927)
4,324
-
63,498
145,710
355,006
(361,006)
-
3,359
143,069

The assets and liabilities of the various funds were as follows:

Unrestricted Funds

Unrestricted Funds
Investments held as fixed assets
Stock
Debtors
Cash at bank and in hand
Creditors		 General
Designated
Restricted
funds
funds
funds
2019
£
£
£
£
-
50,000
2,003
52,003
-
-
18,001
18,001
51,661
-
-
51,661
(17,603)
-
43,494
25,891
(4,487)
-
-
(4,487)
29,570
50,000
63,498
143,069

14 Transactions with related parties

During the year the charity:

a) received donations totalling £15,687 (2019: £821) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

b) No expenses (2019: £nil) were paid to, or for, the trustees, other than reimbursement of travel costs for one trustee who volunteered for the the Food Bank.

There have been no transactions with other related parties during the year.

15 Members

Each member of the company commits to contribute if the charity is wound up an amount of £1.

Page 15

BRIGHTON AND HOVE CITY MISSION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2020

Note
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
Donated goods
3
Other income
Total income and endowments
EXPENDITURE ON
Charitable activities
4
Raising funds
Total expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Total
Total
Funds
Funds
2020
2019
2020
2019
2020
2019
2020
2019
£
£
£
£
£
£
£
£
142,125
126,605
-
-
244,353
108,125
386,478
234,730
-
-
101,750
120,096
101,750
120,096
272
180
-
-
-
-
272
180
Unrestricted Funds - General
Unrestricted Funds - Designated
Restricted Funds
142,397
126,785
-
-
346,103
228,221
488,500
355,006
8,952
116,539
305,030
242,927
313,982
359,466
216
1,541
-
-
216
1,541
9,168
118,080
-
-
305,030
242,927
314,198
361,006
6,477
3,359
-
-
-
-
6,477
3,359
139,706
12,065
-
-
41,074
(14,706)
180,779
(2,641)
(23,101)
(4,324)
-
-
23,101
4,324
-
-
116,604
7,741
-
-
64,175
(10,382)
180,779
(2,641)
29,570
21,830
50,000
50,000
63,498
73,880
143,069
145,710
146,175
29,570
50,000
50,000
127,673
63,498
323,848
143,069

Movements on reserves and all recognised gains and losses are shown above.

Page 16