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← Brighton And Hove City Mission

2024-12-31-accounts

Brighton and Hove City Mission Report and Accounts year ended 31 December 2024

BRIGHTON AND HOVE CITY MISSION

FOR THE YEAR ENDED 31 DECEMBER 2024

COMPANY INFORMATION

Directors/Trustees : E Adshead - Deputy Chair P Conway Rev. E Ham-Riche (until August 2024) S Horne (from April 2025) D Hughes - Treasurer S Lynch I Munroe J Prideaux - Chairman K Ridge Key Staff: L Cummins Governing Document : Memorandum and Articles of Association April 2023 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

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BRIGHTON AND HOVE CITY MISSION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

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.

Vision

The vision is to see a Christian presence in every place in our city.

We will achieve this by

Values

The values underpin the work undertaken by our team and are as follows –

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Missional Activity

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:

Achievements and Performance

During the year the Charity has continued with its primary mission of “having a Christian presence in every place 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. The strategy of working closely alongside local churches and Christian groups in various areas of ministry continues to characterise our approach, and 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. We also maintain our active affiliation to the City Mission Movement UK, with each team playing its part in encouraging and strengthening teams from other City Missions around the country engaged in similar areas of ministry. The need for new premises remains a priority for us, having long since outgrown the accommodation within the Calvary Church building which we have occupied since 2006. We have a clear understanding of the parameters within which our search for a suitable property should be conducted (whether freehold or leasehold), however we are at present treading cautiously pending an improvement in our cash flow situation.

The Food Bank has continued to face the combined challenges of high demand (due to the cost-ofliving crisis), and diminished supply (due to former donors being themselves stretched financially, and public perception of the need having gone out of the limelight since the end of the pandemic) The result is that Food Banks nationally are being stretched by the knock-on effects of Covid and of the ongoing wars in both Ukraine and the Middle East, all of which have contributed to the current cost-of-living crisis. Demand for this provision has therefore continued at a high level, with yet more individuals and families being sucked into the poverty trap for the first time. We remain indebted to our new generation of volunteers and helpers who have come on board since the pandemic, and whose

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contributions have been pivotal to the continuation of our work especially in the Food Bank and Care Homes teams. It has now been possible for both Schools and Care Homes to revert fully to in-person ministry, though due to potential health risks in a confined space we have continued to deal with Food Bank clients outside the building (with a few still receiving home deliveries)

The Schools team has for most of the year comprised one full time and two part time members of staff, with some input from three other volunteers. In addition to seasonal assemblies marking major festivals such as Easter, Harvest and Christmas, we have continued to deliver our suite of workshops ‘What is the Bible?’, ‘Bible in a Flash’ and ‘How can the Bible help me?’, and at Easter were able to take our ‘Hot Off the Press’ presentation developed in 2022 into some additional primary schools who hadn’t been included previously. This year’s Harvest assembly was a joint initiative with our own Food Bank Team, inspiring the children to think about sharing and giving to others in need. We continue to offer prayer/reflection spaces and RE days in specific schools, plus our well tested ‘It’s Your Move’ content designed to equip children in Year 6 preparing for the transition to secondary school. And we have trained a new cohort of Year 8 pupils in ‘Open the Book’, enabling them to use these skills to present Bible stories to younger children. Whilst we have physically made 145 separate in-person visits to some 22 local schools (19 junior and 3 senior/sixth form) in the course of the year, and spoken to an estimated 7,500 children, we are potentially able to reach a much wider clientele through our video library from which schools and other organisations can download resources from our YouTube page. We’ve continued to operate the lunch-time ‘Big Questions Club’ at Aldrington Primary School, where children can bring their wide-ranging questions about the Christian faith. At the higher end of the educational spectrum, we’ve maintained our involvement with the Youth Café at Newman Sixth Form College, which led to us running a Youth Alpha course, working in tandem with our sister organisation ‘Off the Fence’. And, together with their Schools Team, we’ve continued to host an ongoing prayer initiative for schools known as ‘The Triangle’ circulating between local churches in different parts of the City. It has been encouraging, too, to be involved with a group of other churches and youth leaders in initiating plans for a future City-wide Youth event. The plan going forward is to gradually expand the scope of this area of the work to the wider brief of ‘Children and Young People’, and it is our intention to rebuild the staff team with this transition in view.

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, together with a stalwart group of younger volunteers. Our policy of clients collecting provisions from the door has persisted since the time of the pandemic, with some opportunity to interact concerning personal needs and to offer individual prayer where appropriate; however in 2025 we are exploring a return to meeting them inside our premises, which will also enable us to provide a ‘warm space’ with hot drinks etc. and a more conducive atmosphere for counselling and prayer. We have continued to work closely with some 130 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. We in turn have been delighted to refer clients on to other relevant agencies such as CAP, One CIC who provide supported housing, and Pelican Parcels who recycle and redistribute invaluable commodities for families with babies and small children. Such has been the demand for our services that in 2024 we recorded 3,776 visits/deliveries for 634 separate clients/families availing themselves of this facility, representing a total of 951 people. Despite the straitened circumstances of some of our donors, we have continued to bring in a massive 33.1 tons of donated food, including fresh fruit and vegetables, from schools, churches, businesses and individuals, together with financial contributions from all the above and from a range of relevant

grant-making Trusts. Both the harvest period and the run up to Christmas brought in record amounts of donated food. Until December 2024 we were budgeting for significant expenditure on a weekly basis to purchase new food stocks, but cash flow constraints have required us to drastically reduce that outlay for 2025; whilst there is still clearly a need to buy in perishables like bread, butter and milk, going forward we shall need to become more reliant on gifts-in-kind. At Christmas we again

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ran our ‘Heat the Person in their Home’ initiative, through which we were able to supply 29 of our clients with ‘Heat the Person’ packs containing a blanket, a hot water bottle, a supply of hot chocolate and a Bible verse! And a further 260 Christmas gift parcels were presented to Food Bank clients and their families. Ten collection days have been organised at two Brighton supermarkets and on the local Park Run, in addition to which there have been significant quantities of food given via in-shop collecting bins and by the supermarkets themselves. Meanwhile the Mission continues to play a key role in the relatively newly formed inter-church group ‘Christian Action Brighton’.

The Care Homes ministry has maintained contact with our 27 regular Rest Homes through holding monthly services (with total attendances averaging some 256 each month), almost entirely in-person but with the flexibility of making digital versions available where a Home has had to exclude visitors at short notice due to the occasional outbreak of Covid or Norovirus. We have continued to hear of others working in quite different geographical locations accessing our resources for use in their own ministry to older people. The staff team currently consists of two part-time members, supported by an enthusiastic team of some 22 volunteers who may give anything upwards of one hour per month to assist with the services, and it has been encouraging to see new volunteers gradually coming on board. Our 1:1 befriending service has been maintained for residents in some twelve Homes, using our own book of photographs to stimulate conversation and memories. Recently we have been prompted to make copies of the Lord’s Prayer available in a number of key world languages to accommodate the ethnically diverse clientele now resident in the Homes. We remain an accredited ‘Dementia Friendly Organisation’, all of our materials being designed with dementia sufferers in mind. We plan in the future to move towards ‘handing over’ some of our Homes to teams from local churches, for whom we shall provide training to equip them to assume that responsibility; it was encouraging to take a group of secondary school students into one of the Homes to introduce them to the sort of volunteering opportunities which are available. And it has been a privilege to be invited to make end-of-life visits to some of the residents we’ve come to know well, and to minister to their relatives and to some of the staff working in the Homes. As a result of a small craft project undertaken in the course of the year, many of the residents of our Homes were given lavender bags during the autumn, which were generally well received. Through membership of the City Missions Movement, we have also maintained our contacts on Zoom for mutual encouragement with Care Homes Teams from other City Missions. As time and staffing permit, we hope to explore how we can expand this ministry to working with Older People more widely.

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. Fundraising from Trusts, now delegated to the Operations Manager (along with looking after individual supporters), has been increasingly closely targeted, with assistance from an additional part-time member of the Operations Team who also oversees our social media presence and communications. Meanwhile the Head of Mission’s function includes building existing and new relationships with churches and businesses (both local and national), with a view to motivating contributions financially, via gifts-in-kind and through volunteering. There is also a dedicated following (including many of our current and former volunteers) committed to raising 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. Video material for each area of ministry and for the quarterly newsletter has been produced in-house (particularly vital in the Schools and Care Homes) Our website continues to provide the first point of contact for many, having undergone a complete face-lift in 2023. We have also maintained an active presence on various social media networks, with some 1,833 ‘likes’ on Facebook (Brighton Food Bank 1,323), where we are seeing increased engagement on our posts; our slightly more recently established Instagram account continues to engage with younger supporters, where we are currently at 361 ‘followers’ (Brighton Food Bank 1,326). And our X (formerly Twitter) ‘following’ has been maintained at 1,187 (Brighton Food Bank 454).

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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, and streamlined in 2019, 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: Almond Trust, BLCCTF Man L, Brighton & Hove City Council, Chalk Cliff Trust, Charities Trust, Charlotte Marshall Charitable Trust, City Food Share, Derek & Eileen Dodgson Foundation, Emmaus, Feed, Green Hills Trust, Love Food Share Food, Rosaz Charity, Rotary Club of Brighton and Sussex Masonic Charity. Likewise we are indebted to the following businesses which have made donations towards our work: Brighthelmstone Lodge, John Vickers Ltd., Mott MacDonald, Midnight Communications, Neighbourly Foundation and Unite. We continue to engage with other grant making bodies as we work hard to expand our base of funders. There is a continuous focus on raising funds and we have had some improvements in this area in 2025 (including private sector companies), which give us further encouragement for the remainder of 2025 and beyond.

Overall income for the year 2024 showed a 20% decrease compared with 2023. Once again, a considerable proportion of the food distributed by Brighton Food Bank was purchased rather than donated, and the notional valuation of ‘gifts in kind’ was 8% down on 2023, in part due to the continuing cost of living crisis affecting our donors as well as our clients. Meanwhile, expenditure showed a 5% increase on 2023, which is largely a reflection of salary costs with more staff in post and the adjustment of individual salaries to keep pace with inflation. We had budgeted for an overall deficit of £60k in 2024 knowing that it would be partially offset by funds accrued from significant financial surpluses in 2020 and 2021, but in the event we fared significantly worse with a net deficit of £141,470 (compared with £41,526 the year before) It is clear, as has previously been acknowledged, that the extraordinary level of giving experienced during the pandemic in 2020/21 has not been maintained, and although we have been able to budget on the basis of that for 2023 and 2024, the Trustees appreciate that this cannot continue indefinitely. At the end of Quarter Two of 2025, the signs are that we shall finish the year with a surplus of the order of £40k, largely due to two legacies expected in July.

Incoming resources from local churches increased by 66% compared with 2023, although this represents a relatively small proportion of the whole. Individual giving (a much bigger percentage of the total) encouragingly held its own compared with last year. Donations from businesses, however, dropped by a devastating 77%, and revenue from grant-making bodies by some 33%. Legacies contributed even less this year, though we have learned that this source of income is an unreliable basis on which to budget. That said, our optimism for 2025 is the result of the two legacies mentioned in the previous paragraph.

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The year-end balance sheet shows net assets of £187,547, down by some £140k on last year; this includes £138k of unrestricted funds. In view of our financial position, plans for any potential move to new premises are currently on hold. The ongoing single issue affecting demand for assistance from Brighton Food Bank in particular has been the soaring cost of living crisis which has continued through 2024 and into 2025. 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 three months expenditure in unrestricted reserves at the end of 2024, with a more optimistic outlook for the end of 2025 as explained above. We have been seeking to widen the scope of our applications to grant making bodies and local businesses, increasing the proportion of food donated ‘in kind’ to reduce our expenditure on ‘bought in’ provisions, and careful evaluation of decisions on staff replacements in the immediate future. Encouragingly we have seen a total of £42k in income from grant making bodies and businesses in the first six months of 2025, and appear to be on course for that to rise to £103k by the end of the year (some £30k above the figure for 2024) Close scrutiny remains in place over the organisation’s finances, with monthly management accounts prepared and reviewed by the Treasurer and Chair and a quarterly written commentary from the Operations Manager to all the Trustees. We benefit from having a Trustee body who are engaged in and have an understanding of the financial and operational performance of BHCM, providing regular guidance to a young and developing professional team, and supporting the development and mission of the organisation where necessary. With 74% of our funding being unrestricted, the Trustees feel this is a sound position to end the year, but with work to do, giving the organisation a degree of flexibility in delivery of the 2024 objectives. Overall 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 optimise our financial position and the resources available to us.

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.

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.

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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.C.Prideaux

J.C.Prideaux (Jul 24, 2025 22:45:12 GMT+1) J Prideaux – Chairman

Date: Jul 24, 2025

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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 2024 on pages 10 to 18 following, which have been prepared on the basis of the accounting policies set out on pages 12 to 13.

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

Stephen Mathews (Jul 29, 2025 09:15:59 GMT+1) Stephen Mathews FCA Institute of Chartered Accounts in England and Wales

Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Jul 29, 2025

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BRIGHTON AND HOVE CITY MISSION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

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
14
Net gains/(losses) on investments		 Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2024
2023
£
£
£
£
111,339
91,893
203,232
267,417

-
90,423
90,423
97,745
558
-
558
713
111,897
182,317
294,214
365,876
13,897
407,159
421,057
413,009
382
19,918
20,300
298
14,279
427,077
441,356
413,307
5,673
-
5,673
5,906
103,291
(244,761)
(141,470)
(41,526)
(241,771)
241,771
-
-
(138,480)
(2,990)
(141,470)
(41,526)
276,563
52,454
329,017
370,543
138,083
49,464
187,547
329,017

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

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 12-17 form part of these accounts.

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BRIGHTON AND HOVE CITY MISSION

BALANCE SHEET

FOR THE YEAR ENDED 31 DECEMBER 2024

Note
FIXED ASSETS
Tangible assets
7
Investments
8
CURRENT ASSETS
Stock
9
Debtors
10
Cash at bank and in hand
11
CURRENT LIABILITIES
Liabilities falling due within one year
12
Net current assets
NET ASSETS
FUND BALANCES
Unrestricted funds
14
General funds
Designated funds
Restricted funds
14		 Unrestricted
Restricted
Total funds
Total funds
Funds
Funds
2024
2023
£
£
£
£
-
-
-

-
112,650
-
112,650
106,978
112,650
-
112,650
106,978
-
1,972
1,972
4,858
9,688
-
9,688
10,898

20,622
47,492
68,114
210,770
30,310
49,464
79,774
226,526
4,877
-
4,877
4,487
25,433
49,464
74,897
222,039
138,083
49,464
187,547
329,017
88,083
-
88,083
226,563
50,000
-
50,000
50,000

-
49,464
49,464
52,454
138,083
49,464
187,547
329,017

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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.

J.C.Prideaux J.C.Prideaux (Jul 24, 2025 22:45:12 GMT+1) J Prideaux - Chairman

Jul 24, 2025

Company number: 05521117

Charity number: 1111067

The notes on page 12-17 form part of these accounts.

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BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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.

The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements b) Income

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.

c) Expenditure Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

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.

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.

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BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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: i) Investment property and listed investments are valued at their market value (fair value) at the balance sheet date. ii) Unlisted investments are measured at cost less impairment where it becomes apparent that the amount that could be realised is less than cost.

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.

3
Donations and legacies
Donations
Individuals
Churches
Businesses and voluntary organisations
Grants and other donations
Legacies
Goods donated for:
Distribution to beneficiaries		 Total
Total
2024
2023
£
£
120,519
121,040
11,770
7,066
9,874
42,963
59,969
89,556
1,100
6,792
203,232
267,417
Total
Total
2024
2023
£
£
90,423
97,745
90,423
97,745

Income from donated goods is accounted for on the basis of the value of the donations (at £2.37 per kilogram) times the weight of donations received reduced by items that could not be valuably used.

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BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4 Charitable activity

4 Charitable activity
Total Total
2024 2023
a Direct charitable costs £ £
Salaries Note 5 209,693 195,673
Food Bank goods distributed Note 4c 158,782 169,504
Other direct program costs 5,106 6,462
Media and communications 4,410 3,422
Travel and expenses 770 1,589
Conferences and events 5,545 3,462
Building costs 9,600 12,003
393,907 392,116
b Support and administration £ £
Office running costs 8,845 7,675
Accounts preparation and independent examination 3,240 3,240
Subscriptions and professional services 15,065 9,979
27,150 20,894
Combined charitable activity cost 421,056 413,009
The fee payable to the independent examiner for preparing and examining the accounts was £3,240 (2023: £3,240); in addition the
charity paid £1,185 (2023: £1,107) to Stewardship for payroll bureau services.
c Donated goods Total Total
2024 2023
£ £
Foodbank 158,782 169,504
158,782 169,504

5 Staff costs

The average monthly number of employees during the year was 11 (2023: 10). 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 those serving as key management during the year to 31 December 2024, which comprised the Head of Mission, amounted to £36,967 (2023: £32,245).

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

6
Cost of raising funds
Staff salaries attributable to fundraising
7
Tangible fixed assets
Cost
At 31 December 2023
Additions
At 31 December 2024
Accumulated Depreciation
At 31 December 2023
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Total
Total
2024
2023
£
£
20,300
298
20,300
298
Furniture &
Total
equipment
Office
2024
£
£
£
6,872
55,915
62,787
-
-
-		 Total
Total
2024
2023
£
£
20,300
298
20,300
298
6,872
55,915
62,787
6,872
55,915
62,787
-
-
-
6,872
55,915
62,787
-
-
-
-
-
-

Page 14

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR THE YEAR ENDED 31 DECEMBER 2024
NOTES TO THE ACCOUNTS
BRIGHTON AND HOVE CITY MISSION
8
Investments
Investments at market value:
At 31 December 2023
Additions/(Disposals)
Revaluation
At 31 December 2024
9
Stock
At cost
Donated goods
10
Debtors
Gift aid recoverable
Grant income debtor
11
Cash at bank and in hand
Bank operating accounts
Petty cash
12
Creditors: liabilities falling due within one year
Pension contributions
Accruals
The investment comprises units in abrdn SLI MyFolio Managed II Fund valued as at year end.		 2024
2023
£
£
106,978
101,072
-
-
5,672
5,906
112,650
106,978
2024
2023
£
£
1,972
4,858
1,972
4,858
9,688
10,898
-
-
9,688
10,898
68,077
210,733
37
37
68,114
210,770
1,637
1,247
3,240
3,240
4,877
4,487

13 Pension commitments

During the year employer’s pension contributions totalling £4,035 (2023: £2,961) were payable to defined contribution personal pension schemes. Pension contributions owing at the balance sheet date amounted to £1,637 (2023: £1,247).

Page 15

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

14 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
Care Homes fund
Schools fund
Aggregate of funds		 Opening
Incoming
Outgoing
Transfers
Gains and
Closing
balance
resources
resources
in the year
losses
balance
2024
2024
2024
2024
2024
2024
£
£
£
£
£
£
50,000
-
-
-
-
50,000
50,000
-
-
-
-
50,000
226,563
111,897
(14,279)
(241,771)
5,673
88,083
276,563
111,897
(14,279)
(241,771)
5,673
138,083
47,492
-
-
-
47,492
103
-
-
(103)
-
-
4,858
90,423
(158,782)
65,472
-
1,972
-
83,939
(145,857)
61,918
-
-
-
335
(54,932)
54,597
-
-
-
7,619
(67,506)
59,887
-
-
52,454
182,317
(427,077)
241,771
-
49,464
329,017
294,214
(441,356)
-
5,673
187,547

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
2024
£
£
£
£
62,650
50,000
-
112,650
-
-
1,972
1,972
9,688
-
-
9,688
20,622
-
47,492
68,114
(4,877)
-
-
(4,877)
Unrestricted Funds
88,083
50,000
49,464
187,547

Page 16

BRIGHTON AND HOVE CITY MISSION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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
Care Homes fund
Schools fund
Aggregate of funds		 Opening
Incoming
Outgoing
Transfers
Gains and
Closing
balance
resources
resources
in the year
losses
balance
2023
2023
2023
2023
2023
2023
£
£
£
£
£
£
50,000
5,007
-
(5,007)
-
50,000
50,000
5,007
-
(5,007)
-
50,000
272,926
98,020
(11,201)
(139,087)
5,906
226,563
322,926
103,028
(11,201)
(144,095)
5,906
276,563
42,485
-
5,007
-
47,492
103
-
-
-
-
103
5,029
97,745
(169,504)
71,588
-
4,858
-
153,151
(116,770)
(36,381)
-
-
-
5,108
(48,417)
43,309
-
-
-
6,844
(67,416)
60,572
-
-
47,617
262,848
(402,106)
144,095
-
52,454
370,543
365,876
(413,307)
-
5,906
329,017

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
2023
£
£
£
£
56,978
50,000
-
106,978
-
-
4,858
4,858
10,898
-
-
10,898
163,175
-
47,595
210,770
(4,487)
-
-
(4,487)
Unrestricted Funds
226,563
50,000
52,454
329,017

15 Transactions with related parties

During the year the charity:

a) received donations totalling £726 (2023: £675) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

b) No expenses (2023: £nil) were paid to, or for, the trustees, other than reimbursement of travel costs for one trustee who volunteered for the the Food Bank.

During the year the charity also made the following payments to, or for, related parties: c) Rebecca Cummins, who is closely related to Lloyd Cummins (who became a member of key management during 2023) received employment benefits totalling £32,000 for her employment as Operations Manager in the charity.

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

16 Members

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

Page 17

BRIGHTON AND HOVE CITY MISSION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 31 DECEMBER 2024

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
2024
2023
2024
2023
2024
2023
2024
2023
£
£
£
£
£
£
£
£
111,339
97,307
-
5,007
91,893
165,103
203,232
267,417
-
-
90,423
97,745
90,423

97,745

558
713
-
-
-
-
558
713
Unrestricted Funds - General
Unrestricted Funds - Designated
Restricted Funds
111,897
98,020
-
5,007
182,317
262,848
294,214
365,876
13,897
10,903
-
-
407,159
402,106
421,057
413,009
382
298
-
-
19,918
-
20,300
298
14,279
11,201
-
-
427,077
402,106
441,356
413,307
5,673
5,906
-
-
-
-
5,673
5,906
103,291
92,725
-
5,007
(244,761)
(139,258)
-141,470
-41,526
(241,771)
(139,087)
-
(5,007)
241,771
144,095
-
-
(138,480)
(46,362)
-
(5,007)
-2,990
4,836
(141,470)
(41,526)
226,563
272,926
50,000
50,000
52,454
47,617
329,017
370,543
88,083
226,563
50,000
50,000
49,464
52,454
187,547
329,017

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

Page 18