Charity Registration No. 1115780 Company Registration No. 05830147
## **GLOUCESTER CITY MISSION**
## **ANNUAL REPORT AND ACCOUNTS**
**2020**
## **Trustee’s report**
For the year ended 30[th] June 2020
## **Structure, governance and management**
The Trustees present their annual report and accounts for the year ended 30[th] June 2020. Reference and administrative information set out on page 3 forms part of this report. Gloucester City Mission (GCM) is both a registered charity - number 1115780 and a company limited by guarantee - number 05830147. The principal governing instrument is the Memorandum and Articles of Association. The charitable Company was incorporated on 26[th] May 2006.
## **Objectives**
Gloucester City Mission was established to:-
- advance the Christian faith on an inter-denominational basis
- to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in Gloucestershire
The Trustees continue to regard and consider the Charity Commission's general guidance on the organisation’s public benefit in the review of its aims and objectives and in planning future developments.
## **Review of activities**
The financial year 19-20 has been challenging for GCM in many ways but we have continued to offer support to those who are homeless and vulnerable in the city.
Challenges included the appointment of a new Manager and a new Treasurer, however both roles have been taken on by people with lots of experience and so the transitions have been positive steps for the organisations in order that it has been able to move forward with systems and procedures. GCM also employed two new part time members of staff.
GCM continues to operate as a day centre out of the George Whitefield Centre seeing an average of 80 clients per week through its doors. We offer food, provisions, showers, washing machines and support.
The Winter Shelter was again necessary this year and saw an average of 13.5 guests per night over the duration of its opening. However, the shelter was forced to close two weeks due to the outbreak of Covid. Clients were immediately put into alternative emergency accommodation provided through the Local Authority. At this stage it is unclear when restrictions will be lifted.
As a result of the lockdown announcement by the Government the Trustees and manager focused on ways to support clients whilst following Government restrictions. Initially this was through offering takeout services from the George Whitefield Centre and focusing on outreach by sending teams into the city centre to work directly with clients.
As restrictions were increased the outreach model became our main way of operating and has proven to be very successful.
The lease for the George Whitefield Centre is up for renewal in November and the decision has been made by the Trustees that the Manager will carry out a feasibility study into whether we need to run out of the day centre or in actually it would be more effective to run outreach possibly up to 6 or 7 days per week. We are looking at a model for how we could have a separate Admin base to work out of
We have also been negotiating with the City Council and the Eastgate Shopping Centre to take on the lease of an empty unit to run a coffee shop as an enterprise where we can employ ex-homeless staff and also run training courses for clients. Negotiations are still ongoing but if plans come to fruition we hope to open in August 2020. The unit also has a commercial kitchen which we could use to run out outreach work out of.
Gloucester City Mission Accounts 2020
1
## **Trustee’s report**
For the year ended 30[th] June 2020 (continued)
## **Financial Review**
2020 showed a surplus of £58,268 (2019: surplus £35,801) and overall the funds increased to £159,739, with £100,909 relating to unrestricted funds. The trustees consider that these are sufficient to allow GCM to continue the present level of activity, and ensure it has adequate resources to enable GCM to relocate its administrative offices and reach more beneficiaries by adapting how it provides services to beneficiaries.
## **Reserves Policy**
During the latter stages of 2020, GCM has been updating its reserves policy to earmark/designate funds for specific matters.
## **Investment policy and powers**
The GCM trustees have set-aside limited monies in a deposit account held with Virgin Money.
## **Risk management**
The GCM trustees are conscious of their responsibilities to evaluate and monitor the risks to which GCM is exposed, and a continuous review of risks is undertaken by staff. The trustees review the result of this review on a regular basis.
## **Statement of Trustees’ Responsibilities**
The Trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including the net income or expenditure, for the period. In preparing those financial statements the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the 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 which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the trustees on 24[th] June 2021
## **NP Gleich (Chair)**
2
Gloucester City Mission Accounts 2020
## **Trustees, Officers & Organisations**
For the year ended 30[th] June 2020
**Trustees** The Trustees who served during the year and up to the date these accounts were approved are as follows: Mr N Gleich (Chair) Mr D Maxted Mrs M Edwards Mr A Jones Mr O Bennett Mr D Wallace Mrs L Nicholls Mrs J Ridgway (Treasurer) appointed 12[th] December 2019
Day to day running of the Charity is delegated by the Board of Trustees to the staff team, led by Mr K Howie (Centre Manager). **Principal** Southgate House **Office** Southgate Street Gloucester GL1 1UB **Independent** Mr Nick Bishop, **Examiner** Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG **Bankers** HSBC plc, Gloucester
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Gloucester City Mission Accounts 2020
## **Independent Examiner’s Report to the Trustees of Gloucester City Mission**
For the year ended 30[th] June 2020
I report to the Directors (Trustees) on my examination of the financial statements of Gloucester City Mission (the charity) for the year ended 30[th] June 2020.
## **Responsibilities and basis of report**
As Directors of Gloucester City Mission (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of Gloucester City Mission 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
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 that in any material respect:
- accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or
- the financial statements do not accord with those records; or
- the financial statements 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
- the financial statements 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 (FRS102).
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 financial statements to be reached.
Nicholas J. Bishop FCCA ACA Pitt Godden & Taylor LLP
Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG
Dated: 24[th] June 2021
4
Gloucester City Mission Accounts 2020
## **Gloucester City Mission Statement of Financial Activities For the year ended 30[th] June 2020**
|Note|**Unrestricted**
**General Fund**
**£**
**Restricted**
**Funds**
**£**
**2020**
**£**
_2019_
_£_|
|---|---|
|**Incoming from:**
Voluntary income
2
Investment income
Other
**Total income**
**Expenditure on:**
Charitable activities
3
**Total resources expended**
**Net income**
**Transfers between funds:**
**Net movement in funds**
Fund balances at 1stJuly 2019
Transfer relating to 2019 year-end
6
**Fund balances at 30th June 2020**|149,690
73,629
**223,319**
_178,631_
386
-
**386**
_351_
4,241
-
**4,241**
_3,252 _|
||154,317
73,629
**227,946**
_182,234 _|
||136,550
33,128
**169,678**
_146,433_|
||136,550
33,128
**169,678**
_146,433_|
|||
||17,767
40,501
**58,268**
_35,801 _|
||-
-
**-**
_-_|
||17,767
40,501
**58,268**
_35,801_
101,471
-
**101,471**
_65,670_
(18,329)
18,329
-
_-_|
||100,909
58,830
**159,739**
_101,471 _|
The statement of financial activities includes all gains and losses recognized in the year.
All income and expenditure for the current and prior year are derived from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
Gloucester City Mission Accounts 2020
5
## **Gloucester City Mission Balance sheet At 30[th] June 2020**
**Company number 05830147**
|Note|**2020**
**£**
_2019_
_£_|
|---|---|
|**FIXED ASSETS**
Tangible fixed assets
8
**CURRENT ASSETS**
Debtors
Cash at bank and held on deposit
**CREDITORS**: amounts falling due within 1 year
7
**NET CURRENT ASSETS**
**NET ASSETS**
**FUNDS**
Restricted funds
9
General
10|**4,024**
_-_|
||**4,024**
_-_|
||**-**
_-_
**157,090**
_102,095_|
||**157,090**
_102,095_
**1,375**
_624_|
||**155,715**
_101,471 _|
||**159,739**
_101,471 _|
||58,830
_-_
100,909
_101,471 _|
||**159,739**
_101,471_|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30[th] June 2020.
The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of section 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Directors on 15[th] June 2021.
Mr N Gleich Chair
6
Gloucester City Mission Accounts 2020
## **Notes to the financial statements**
For the year ended 30[th] June 2020
## **1 Accounting policies**
## **Charity information**
Gloucester City Mission is a company limited by guarantee, incorporated in England and Wales. The registered office is Southgate House, Southgate Street, Gloucester GL1 1UB.
## **Accounting convention**
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities (update bulletin 1) applying FRS102, the Companies Act 2006 and UK Generally Accepted Practice as it applies from 1[st] January 2015. Gloucester City Mission is a Public Benefit Entity as defined by FRS102.
The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
## **Going concern**
Although the charity was forced to furlough a number of employees due to the COVID-19 pandemic, charitable activities have now resumed at a strong level and there has been no significant negative impact on the charity. At the time of approving the financial statements, the directors have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Incoming resources**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably and it is probable that the income will be received.
## **Tangible fixed assets**
These are stated at cost.
Depreciation is provided on the motor vehicle and other equipment on a straight-line basis at a rate of 25% per annum.
## **Resources expended**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis.
## **Fund Structure**
The resources of the charity are classified according to restrictions imposed on their origin in accordance with the SORP. Unrestricted funds are available for use at the discretion of the directors in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. Details of the individual funds are outlined in note 10.
## **Basic financial assets and liabilities**
Basic financial assets and liabilities, which include debtors, cash and bank balances and other payables are measured at transaction price including transaction costs.
Gloucester City Mission Accounts 2020
7
## **Notes to the financial statements: (continued)**
For the year ended 30[th] June 2020
|**2Voluntary income**|**2020**
**£**
_2019_
_£_|
|---|---|
|Donations & grants received during the year
Gift aid recovered
**3 Expenditure on charitable activities**|**219,682**
_178,631_
**3,637**
_-_|
||**223,319**
_178,631_|
||**2020**
**£**
_2019_
_£_|
|Staff costs and expenses
Premises and equipment costs
Working with the homeless
Fundraising costs
Communications, publicity, conferences and training
Outreach vehicle running costs
Depreciation
Independent Ex\miner’s fee
Other costs
**4 Relatedparty transactions**|**123,381**
**26,173**
**12,164**
**902**
**2,800**
**453**
**1,341**
**900**
**1,564 **|
||**169,678**
_146,433_|
There were no employees whose annual remuneration was £60,000 or more during 2020 or 2019
## **6 Transfer between funds**
During 2020, the charity identified a number of grants from the previous year that should have correctly been recorded as restricted. A transfer from the unrestricted (general fund) has been made in these accounts to correctly reflect the intentions of the donors/funders.
8
Gloucester City Mission Accounts 2020
## **Notes to the financial statements: (continued)**
For the year ended 30[th] June 2020
|**7 Tangible fixed assets**|Motor Vehicle
£
Equipment
£
**TOTAL**
**£**|Motor Vehicle
£
Equipment
£
**TOTAL**
**£**|
|---|---|---|
|**COST**
At 1stJuly 2019
Additions
Disposals
At 30thJune 2020
**DEPRECIATION**
At 1stJuly 2019
Charge for year
At 30thJune 2020
**NET BOOK VALUE**
At 30thJune 2020
At 30thJune 2019
**8 Creditors**|-
-
**-**
3,643
1,722
**5,365**
-
-
**-**||
||3,643
1,722
**5,365**||
||-
-
**-**
911
430
**1,341**||
||911
430
**1,341**||
||||
||**2,732**
**1,292**
**4,024**
-
-
**-**||
|||**2020**
**£**
_2019_
_£_|
|Accrued expenditure – Independent Examiner’s Fee
Other creditors – NEST pension paid in arrears||**900**
_-_
**475**
_624_|
|||**1,375**
_624_|
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Gloucester City Mission Accounts 2020
## **Notes to the financial statements: (continued)**
For the year ended 30[th] June 2020
|**9 Restricted funds**|Winter
shelter
Working
with
homeless
Total|
|---|---|
|Balance at 1stJuly 2019
Transfer (see note 5)
Income for the year
Expenditure for the year
Balance at 30thJune 2020|-
-
-
18,329
-
18,329
68,012
5,617
73,629
(31,781)
(1,347)
(33,128)|
||54,560
4,270
58,830|
|**10 Analysis of net assets between funds**|Restricted
Funds
£
General
Funds
£
**TOTAL**
**£**|
|---|---|
|**Fund balances at 30th June 2020**
**are represented by:**
Tangible fixed assets
Cash at bank and on deposit
Creditors|58,830
100,909
**159,739**
-
4,024
**4,024**
58,830
98,260
**157,090**
-
(1,375)
**(1,375)**|
||58,830
100,909
**159,739**|
10
Gloucester City Mission Accounts 2020
## **Notes to the financial statements: (continued)**
For the year ended 30[th] June 2020
## **11 Comparative statement of financial activity**
|Prior year comparative SOFA|Restricted
Funds
£
Unrestricted
General
Fund
£
**2019**
**£**|
|---|---|
|**Income and endowments**
**from:**
Charitable activities
Investment income
Other
**Total**
**Expenditure on:**
Charitable activities
**Total**
**Net income**
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|-
178,631
**178,631**
-
351
**351**
-
3,252
**3,252 **|
||-
182,234
**182,234 **|
||-
146,433
**146,433**|
||-
146,433
**146,433**|
|||
||35,801
**35,801 **|
|||
||-
35,801
**35,801**
-
65,670
**65,670**|
||-
101,471
**101,471 **|
## **12 Comparative analysis of net assets between funds**
|**Analysis of net assets between funds**|Restricted
Funds
£
General
Funds
£
**TOTAL**
**£**|
|---|---|
|**Fund balances at 30th June 2019**
**were represented by:**
Tangible fixed assets
Cash|-
-
**-**
-
101,471
**101,471**|
||-
101,471
**101,471**|
Gloucester City Mission Accounts 2020
11