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← Gloucester City Mission

2024-12-31-accounts

Charity registration number 1115780 (England and Wales) Company registration number 05830147

GLOUCESTER CITY MISSION

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

GLOUCESTER CITY MISSION

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Revd N Gleich (Chair)
M Edwards
A Jones
O Bennett
D Wallace
K Harper
E Mather (Appointed 5 December 2024)
Secretary M Edwards
Charity number (England and Wales) 1115780
Company number 05830147
Registered office 72 Eastgate Street
Gloucester
GL1 1QN
Independent examiner Nicholas Bishop FCCA ACA
Unit 3 Ambrose House
Meteor Court
Barnett Way
Barnwood
Gloucester
GL4 3GG

GLOUCESTER CITY MISSION

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 17

GLOUCESTER CITY MISSION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE PERIOD ENDED 31 DECEMBER 2024

The trustees present their annual report and financial statements for the period ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

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.

Gloucester City Mission was established to: -

Review of activities

Our aim is to share God's Love, to the homeless, vulnerable and people in recovery. We offer spiritual guidance through faith led groups and we are gentle and loving in our delivery. We offer support to attend Church and continue to build our Church following and opportunities through talks and visits. Bibles, spiritual literacy and God's promises are freely available. We will continue to maintain and enhance our spiritual offerings.

The period between 1 July 2023 and 31 December 2024 saw a time of change for GCM, in both leadership and activities, which was necessary to meet the objectives as set out in the 5 Year Strategic Plan. We have evolved the existing services to adapt to ever changing needs and have enhanced the operating model to be able to deliver objectives and address challenges as they arise.

There are 6 key activities that make the foundations of GCM’s Strategic 5 Year Plan:

To support the homeless and most vulnerable on the streets in and around Gloucester. To enable and not disable, by encouraging those who are street homeless to access “Retreat”. Our team of volunteers, led by one of GCM’s new Project Workers provide hope and Prayer while spreading the word of God and encouraging people on their faith journey. The “Street Teams” volunteering opportunities allow people with a passion, understanding, and heart for the homeless and vulnerable, to add value to the lives of those who need it.

• “Retreat” – Provision of a safe space for the street homeless

To continue to provide a safe and loving space with the best possible support; giving our homeless guests hope, dignity and a sense of value. The clothing and shoes we provide are always of the absolute best quality we can source, new whenever possible (socks and underwear are always new). Within “Retreat” we provide laundry facilities, bathrooms, “crash pads” for sleeping, prayer, invaluable advocacy and fresh food is prepared daily to provide a nutritional meal.

• “Refresh” - Hot Food Service including prayer and praise

To provide a general opportunity for supporters (including trustees, staff and volunteers) to pray for GCM and our work. A meal and drinks are supplied as a takeaway service in line with the other food providers in the city, for the homeless and vulnerable during this time. Prayer and faith conversations are available for those guests who want them. Records of attendees are kept which helps us with welfare checks and updating police on missing persons (should they turn up to the service). Every 6 weeks a team of podiatrists volunteer their skills; this is a vital service not only for healthy feet but early identification of health issues. A specific group for praise and worship is led by one of our trustees (who is a Pastor) for staff, volunteers and guests and gives the opportunity for all to come together to worship and pray – this is held once a month.

GLOUCESTER CITY MISSION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

• “Restore” - Emergency Provisions including toiletries and clothes

To provide emergency provisions in the form of clothing, toiletries and other essential items. The store is accessed by “Retreat” staff on the weekdays they are open, and open once a week for the vulnerable. This provision is run by experienced volunteers who work hard sorting donations and serving the vulnerable. “Restore” is considered a safe space for those in early recovery, who like to contribute/give back, but are not yet ready to do face to face work.

• “Renew” - Training Centre

The original purpose of “Renew” was to provide a safe space for meetings, education opportunities and training. However the number of attendees at the groups started to reduce substantially. Therefore, towards the end of 2024, work has been done to reposition “Renew” as a Recovery Support service and we are looking to go live with this from April next year. One of the groups “EMBRACE”, which is a faith lead fellowship for those in recovery, continues to be successfully supported.

• “Revive” - Coffee House

To provide training, volunteering and eventually employment opportunities to those people who have made life changing choices and are actively in recovery. Recovery support from GCM includes love and the feeling of being part of a family, which in turn gives a sense of belonging. (Most have had life trauma from an early age and family was a very different experience to what most would know). “Revive” showcases GCM to the public, it is the outward looking face that provides awareness of the support we provide, and how the public can support GCM. Visitors of the Coffee House have naturally evolved into their own little community; from different churches who come together supporting each other through conversation and prayer, to craft groups holding their weekly catch ups. The elderly love that staff sit and make conversation with them - we have some very lonely customers who enjoy being called by their name and staff knowing their choice of hot drink. The personal touch is very special and often a lost service. The upstairs floor of the premises is where our commercial kitchen is housed. Here we teach living skills such as cooking, food hygiene, menu planning etc.

Partnerships

We strongly believe in the need to build partnerships with other organisations and similar minded charities and services. Locally we have worked hard to build relationships with a large number of groups, including but not limited to: Gloucester PCSO’s, Gloucester City Council (GCC), P3 charity (contracted for housing), Young Gloucestershire, Gloucester Civic Trust, Gloucester Diocese, NA, AA, “VIA” (drug and alcohol services), CHIPS (mental health services), GCC Adult Education, CCP, CAP, Nelson Trust, Emerging Futures etc. We continue to work closely with various health teams who run regular Hep C and liver testing clinics, optician services and have a close working relationship with the Gloucester Homeless Healthcare Team.

We are building lasting relationships with local Churches and Schools via talks and hosted visits. This helps bring awareness to a range of audiences of all ages.

Our connection with corporate supporters continues to grow and we have regular teams in to volunteer and support us with our bigger fundraising events such as our Quiz nights, “The Big Sleep Out” and Carol Concerts. The General Manager attends regular meetings with the City Mission Movement.

Operating Model

The last 18 months has seen changes to the GCM operating model as we continue to expand and adapt to the needs of the people we support. We have employed an Executive Administrator (EA) to enhance the build of frameworks for governance, risk and control, IT, Human Resources and to update and maintain all GCMs policies and procedure. The EA is also responsible for building out relationships with corporate supporters, and fundraising targets.

A new Marketing Lead role was designed to increase GCM’s footprint across the charity sector, by investigating new website options, enhancing social media reach and also making new connections with churches and schools.

All other roles and responsibilities were evaluated, creating a proposed Recovery Lead role from 2025, a new GCM Project Worker role, a new Assistant role for “Retreat” and an enhanced role for the Manager of “Revive”

GLOUCESTER CITY MISSION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

Achievements and performance

Clients supported from July 2023 to December 2024

2023 July July Aug Aug Sept Sept Oct Oct Nov Nov Dec Dec
Retreat 78 155 182 188 201 125
Street Teams 444 500 432 478 353 343
Refresh 133 103 145 139 171 128
Restore 38 81 67 81 109 107
Renew 137 169 181 183 166 150
Total 830 1008 1007 1069 1000 853
2024 Jan Feb Mar April May June July Aug Sept Oct Nov Dec
Retreat 255 203 90 256 161 196 48 133 160 161 162 130
Street Teams 415 374 414 423 395 277 303 328 389 434 384 311
Refresh 182 180 161 143 171 127 198 180 133 222 147 130
Restore 99 69 56 47 52 32 28 14 20 21 35 46
Renew 186 193 198 145 129 111 100 99 85 76 53 42
Total 1137 1019 919 1014 908 743 677 754 787 914 781 659

Key

Achievements

GLOUCESTER CITY MISSION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

Financial review

Total income for the period was £462,090 (£2023 £292,702) and total expenditure was £398,093 (2023 £336,106), resulting in a surplus of £63,997 (2023 (deficit of £43,404))

The trustees consider that funds are sufficient to allow GCM to continue the present level of activity, and ensure it has adequate resources to enable GCM to reach more beneficiaries by adapting how it provides services.

Reserves

Total reserves at the end of the period were £150,201 (2023 £86,204), this included restricted reserves of £10,500 (2023 £29,499) and unrestricted reserves of £139,701 (2023 £ 56,705).

GCM continues to review its Reserves Policy on a regular basis. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure (As at 31 December 2024 unrestricted reserves were the equivalent of 4+ months). The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the period.

Plans for future periods

2025/2026 Strategy

The strategy for 2025 through to early 2026 is to continue to build and adapt the services that we have in place, particularly in relation to “Renew” which will evolve into a bespoke recovery programme including recovery coaching, peer-led recovery groups, and employment and housing pathway advice.

To do this we will need to:

Areas of particular focus:

Structure, governance and management

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 26th May 2006.

GLOUCESTER CITY MISSION

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

The trustees, who are also the directors for the purpose of company law, and who served during the period and up to the date of signature of the financial statements were:

Revd N Gleich (Chair)

M Edwards A Jones O Bennett D Wallace L Nicholls (Resigned 6 September 2023) J Ridgway (Resigned 31 March 2025) K Harper E Mather (Appointed 5 December 2024)

Trustees are recruited through open competition. Candidates are invited to apply in response to advertisements sent out on all GCM's communications channels. The recruitment process includes interviews, meetings with the Trustee board, checking references, confirming alignment with the charity's objectives and an enhanced DBS check.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of winding up.

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 assess the risk profile on a regular basis.

The trustees' report was approved by the Board of Trustees.

Revd N Gleich (Chair) Trustee

11 September 2025

GLOUCESTER CITY MISSION

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE PERIOD ENDED 31 DECEMBER 2024

The trustees, who are also the directors of Gloucester City Mission for the purpose of company law, are responsible for preparing the Trustees' 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 period which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

GLOUCESTER CITY MISSION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GLOUCESTER CITY MISSION

I report to the trustees on my examination of the financial statements of Gloucester City Mission (the charity) for the period ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity (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.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, 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 that in any material respect:

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 Bishop FCCA ACA

Unit 3 Ambrose House Meteor Court Barnett Way Barnwood Gloucester GL4 3GG 11 September 2025

GLOUCESTER CITY MISSION

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE PERIOD ENDED 31 DECEMBER 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income and endowments from:
Donations and legacies
3
342,190
73,143
Investments
4
1,742
-
Other income
5
45,015
-
Total income
388,947
73,143
Expenditure on:
Charitable activities
6
305,951
92,142
Total expenditure
305,951
92,142
Net income/(expenditure) and
movement in funds
82,996
(18,999)
Reconciliation of funds:
Fund balances at 1 July 2023
56,705
29,499
Fund balances at 31
December 2024
139,701
10,500		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
415,333
223,800
39,922
1,742
595
-
45,015
28,385
-
462,090
252,780
39,922
398,093
266,322
69,784
398,093
266,322
69,784
63,997
(13,542)
(29,862)
86,204
70,247
59,361
150,201
56,705
29,499		 Total
2023
£
263,722
595
28,385
292,702
336,106
336,106
(43,404)
129,608
86,204

The statement of financial activities includes all gains and losses recognised in the period. All income and expenditure derive from continuing activities.

GLOUCESTER CITY MISSION

BALANCE SHEET

AS AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 2024
£
2,116
149,415
151,531
(4,389)		 £
3,059
147,142
150,201
10,500
139,701
150,201		 2023
£
2,066
80,404
82,470
(3,042)		 £
6,776
79,428
86,204
29,499
56,705
86,204

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the period ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period 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 trustees on 11 September 2025

Revd N Gleich (Chair)

Trustee

Company registration number 05830147 (England and Wales)

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024

1 Accounting policies

Charity information

Gloucester City Mission is a private company limited by guarantee incorporated in England and Wales. The registered office is 72 Eastgate Street, Gloucester, GL1 1QN.

1.1 Reporting period

This reporting period has been lengthened to 18 months to allow the year end to fall in line with the calendar year. As a result of this comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

1.2 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3 Going concern

At the time of approving the financial statements, the trustees 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.

1.4 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.5 Income

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 income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.7 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment

25% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
277,290
2,453
Grants
64,900
70,690
342,190
73,143		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
279,743
213,953
39,922
135,590
9,847
-
415,333
223,800
39,922		 Total
2023
£
253,875
9,847
263,722

4 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 1,742 595

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

5 Other income

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other income 45,015 28,385
6 Expenditure on charitable activities
2024 2023
£ £
Direct costs
Depreciation and impairment 6,141 5,332
Staff costs and expenses 234,699 199,802
Premises and equipment costs 94,463 72,784
Working with the homeless 5,542 7,209
Revive costs (excluding staff costs) 13,959 9,483
Eastagte street set-up costs 5,971 19,270
Fundraising costs 7,619 6,222
Communications, publicity, conferences and training 5,565 7,556
Independent Examiner's fee 900 900
Other costs 23,234 7,548
398,093 336,106
Analysis by fund
Unrestricted funds 305,951 266,322
Restricted funds 92,142 69,784
398,093 336,106
7 Net movement in funds 2024 2023
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 900 900
Depreciation of owned tangible fixed assets 6,141 5,332

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

9 Employees

The average monthly number of employees during the period was:

2024 2023
Number Number
Working with the homeless - 5
Core Functions 4 1
Client Facing 3 -
Social Enterprise (coffee lounge) 3 -
Total 10 6

There were no employees whose annual remuneration was more than £60,000.

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Tangible fixed assets

11 Tangible fixed assets
Plant and
equipment
£
Cost
At 1 July 2023 21,328
Additions 2,424
At 31 December 2024 23,752
Depreciation and impairment
At 1 July 2023 14,552
Depreciation charged in the period 6,141
At 31 December 2024 20,693
Carrying amount
At 31 December 2024 3,059
At 30 June 2023 6,776
12 Debtors
2024 2023
Amounts falling due within one year: £ £
Other debtors 2,116 2,066

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxation and social security
Accruals and deferred income		 2024
£
3,489
900
4,389		 2023
£
2,142
900
3,042

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 July 2023 Incoming Resources At 31
resources expended December
2024
£ £ £ £
Winter Shelter 3,024 - (3,024) -
Working with homeless 26,475 - (26,475) -
Recovery Support - 10,000 - 10,000
Training Centre (Renew) - 23,490 (23,490) -
Laptop - 500 - 500
Retreat - 34,153 (34,153) -
Revive - 5,000 (5,000) -
29,499 73,143 (92,142) 10,500
Previous year: At 1 July 2022 Incoming Resources At 30 June
resources expended 2023
£ £ £ £
Winter Shelter 54,413 6,922 (58,311) 3,024
Working with homeless 4,948 33,000 (11,473) 26,475
59,361 39,922 (69,784) 29,499

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 July 2023 Incoming Resources At 31
resources expended December
2024
£ £ £ £
General funds 56,705 388,947 (305,951) 139,701
Previous year: At 1 July 2022 Incoming Resources At 30 June
resources expended 2023
£ £ £ £
Premises matters 23,172 - - 23,172
General funds 47,075 252,780 (266,322) 33,533
70,247 252,780 (266,322) 56,705

16 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 December 2024:
Tangible assets
3,059
-
Current assets/(liabilities)
136,642
10,500
139,701
10,500
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 30 June 2023:
Tangible assets
6,776
-
Current assets/(liabilities)
49,929
29,499
56,705
29,499		 Total
2024
£
3,059
147,142
150,201
Total
2023
£
6,776
79,428
86,204

GLOUCESTER CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 DECEMBER 2024

17 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2024
£
13,124
1,124
14,248		 2023
£
-
-
-

18 Related party transactions

There were no disclosable related party transactions during the period (2023 - none).

19
Cash generated from/(absorbed by) operations
Surplus/(deficit) for the period
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
Increase in creditors
Cash generated from/(absorbed by) operations		 2024
2023
£
£
63,997
(43,404)
(1,742)
(595)
6,141
5,332
(50)
(2,066)
1,347
3,042
69,693
(37,691)

20 Analysis of changes in net funds

The charity had no material debt during the year.