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2020-12-31-accounts

Charity Registration No. 1142607

Company Registration No. 07518188 (England and Wales)

ONE CHURCH BRIGHTON

(LIMITED BY GUARANTEE)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees D Steell (Chair)
A Barr (Company Secretary)
A Breslin
N Herbert
A Mackenzie-Parr
R Mead
Charity number 1142607
Company number 07518188
Registered office and Principal Address One Church Brighton
Gloucester Place
Brighton
East Sussex
BN1 4AA
Independent Examiner TC Group
The Courtyard
Shoreham Road
Upper Beeding
Steyning
West Sussex
BN44 3TN
Bankers Lloyds Bank plc
1-9 Gloucester Place
Brighton
East Sussex
BN1 4BE

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) CONTENTS

Page
Trustees' report 1 – 6
Independent examiner’s report 7
Statement of financial activities 8
Balance sheet 9
Cash flow statement 10
Notes to the accounts 11 - 18

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2020

The One Church Brighton Trustees present their report and accounts for the period ended 31 December 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the company’s Memorandum of Articles of Association, the Companies Act 2006, the Charities Act 2011 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) – (Charities SORP (FRS102)).

Objectives and activities

One Church Brighton (“One Church”) is led by Minister Dave Steell and supported by a strong trusteeship. One Church Brighton has continued to grow, since forming in 2011 - both as a church, with a strong emphasis on community, and also as a charity. We are members of the Baptist Union and our local Baptist Association.

As an organisation, we are underpinned by five values which provide us with identity, direction and strength. Briefly, these are to encourage people to become more intimate with God, more involved in helping others in need, more interdependent with others around us, more inclusive of everyone whoever they are and to act with integrity in all we do.

Both the church and charity have influenced and impacted the key issues affecting the city of Brighton and Hove, including homelessness, unemployment, food and financial poverty, social isolation and issues affecting young people and families. In addition to the City of Brighton and Hove, our projects have expanded and work within West Sussex.

Our wide ranging projects have been funded by a range of organisations (including the Big Lottery, Children in Need, Garfield Weston, Rampion, The Goodall Foundation), our congregation, businesses and various local funders.

The key beneficiaries of our activities are:

Activities, Performance and Achievements

In shaping our objectives and planning our activities for the period, the Trustees have given consideration to the duties set out in section 17(5) of the Charities Act 2011 to have due regard to public benefit and to the Charity Commission Guidance on public benefit. In particular, the Trustees have considered how the planned activities will contribute to the overall aims and objectives that they have set.

Our funding and giving go directly into our projects, many of which engage those who are most in need and we aim to be as lean as possible by being resourceful. We use our buildings, finance, staff and volunteers to do this.

1

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Activities, Performance and Achievements (continued)

In 2020, One Church, along with the world, was affected by the Coronavirus pandemic. We were able to continue to run some of our projects and events, with huge support from volunteers , some of whom are partners of the Church, and others who identify with our values and want to make a difference in our city.

We had to put a number of projects on hold or change the focus in 2020. Our volunteer co-ordinator was furloughed due to minimal use of volunteers, but on return has continued to develop a stronger understanding of our many ‘projects’, and how we can recruit and support our volunteers consistently. As things started to open up during the last quarter of 2020, we were able to review our approach and our polices and handbooks, to help make the reopening with volunteers a good experience in 2021.

Our touchpoints to the community in 2020 have been impacted by Coronavirus, meaning we were unable to engage face to face with, what would normally be, thousands of people through the different projects. The projects that could operate through the pandemic continued to be diverse and in keeping with our values.

Pro Baristas , our coffee barista training project, had to be suspended during 2020 due to the pandemic. Normally the project would engage with hundreds of people, many of whom were not in education, training or employment. The project is able to offer a skills-tracking framework moving people into employability.

It was not possible to keep up those relationships and communication because Bloom . Our drop-in café, was forced to close during the pandemic and therefore could not provide a mentoring scheme.

A number of coffees shops across the city closed during the pandemic, putting a number of baristas out of work. In order to support those baristas we were able, through funding and a ‘buy one, give one’ incentive, to give them a weekly care package of groceries, including coffee. As restrictions have eased, after taking careful risk assessments, we were able to the Pro Barista training again ready to make people employable in the city.

The aim of our youth work is to increase self-confidence and increase participation and involvement in local community activities and school. We recruited a new youth leader in November 2020, who worked to develop a committed and passionate team of volunteers and encouraged activities to be youth-led as well as helping to build healthy, strong connections with young people. The big Lottery has supported us through funding.

Until March when the pandemic hit, our associate minister and an intern continued to run a lunch time club with a local school, building relationships with young people who may be experiencing social anxiety. However from March they were unable to connect with, or enter the school, as the pandemic started.

Safehouse, which is an after school club for 11 – 18 year olds, continued when it could as restrictions were lifted. Our youth, children and family work connections continued to be strong in 2020, with the best use of online meet ups and our new Youth leader engaging on a 1-1 basis.

The pandemic affected The One Church Brighton community in many ways. We moved our Sunday services to an online live stream, which continued to attract many new people and partners with a real diversity in age, background and faith experience. Many joined us at our Sunday services when permitted by pandemic restrictions. We continued and encouraged Small groups to foster relationships within the church community, meeting online or in open spaces, when restrictions allowed. We continued this pattern of church throughout 2020 and encouraged the community to create more intimate friendships and interdependence with each other in new ways.

Pastoral care has been more important but more challenging than ever, encouraging our values and creating relationships to grow our community. The Pastoral support worker and the team around them has worked hard to endorse this and promote good, honest connections.

2

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Activities, Performance and Achievements (continued)

At the start of 2020 the monthly community meal continued, but stopped during lockdown and did not open again for the remainder of 2020.

In 2020, the rural Christian residential community at Buncton Manor Farm in West Sussex, which One Church has encouraged and formed, was severely impacted by the pandemic. Buncton Manor was a place created and shaped to offer accommodation to support people in crisis or experiencing vulnerability, by offering a place of respite, restoration, safety and hospitality.

The Buncton Manor host position was filled, and they worked closely with the Senior Host to prepare the house, interview and welcome initial guests. We started receiving guests into the house, but the pandemic meant that this was harder to manage and although guests and hosts were in place and it started to take shape, it didn’t move beyond a very small community living together. A decision was made after the year end to close the project.

Table Talk , which aims to tackle social isolation by changing café culture, making it more friendly to those who might appreciate connection and conversation, started in 2020 with a strong support of volunteers and cafe’s on board. Funding remained in place from Brighton Buses, who used the Table Talk sign for their buses that had a table, therefore enabling Table Talk to branch out from the normal café option. The pandemic and closing of all seated areas and social distancing meant that meeting strangers in this way was no longer appropriate. As the cafés continued with social distancing practices during 2020, the project could not operate as intended and therefore our Table Talk project lead was furloughed until such time as they could restart the project in 2021.

Florence Road Market , our weekly farmer’s market, halted briefly in 2020, and changed its operating model. Firstly it moved to an online market, enabling both the pick up and delivery of ‘Veg boxes’. It also provided an opportunity for our regular local market traders to include other produce and goods in those boxes, to enable them to continue to trade. We also introduced the ‘buy one, give one’ initiative, where a buyer could buy their own box and donate a second box to a low income family, such as those recognised by our Chomp project, or others out of work such as our barista contacts.

After careful risk assessment, we were able to open the Market again, putting in new measures and ensuring social distancing protocols were put in place. It has continued to grow, bringing in new and loyal customers from more diverse backgrounds.

We are influential in the local area surrounding the Market, but also reach out to partner with wider communities and businesses, both locally and nationally. We continued to sell fruit and vegetables grown at Rock Farm, our market garden, thereby using the market as a platform for social and environmental outreach and crosspollination.

Our 6 acre market garden at Rock Farm provided benefits for both regular volunteers and supporters. We continued to work from the garden, as an outdoor facility. Due to the pandemic we were unable to invite as many people to the Farm, either therapeutically or to visit, however once restrictions were lifted we were able to provide some ‘get away space’ for courses and therapeutic sessions for our Chomp families, and hold other socially distanced events.

Our method of growing and land management that replenishes biodiversity has proven that it offers more therapeutic benefit and produces food more efficiently. This positions us to be influential in innovative, conservation agriculture and therapeutic horticulture.

3

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

Chomp is passionate about supporting families with children who find themselves in challenging circumstances. The pandemic heightened those challenges as well as putting more families than ever into that situation. We provide integrative support that spans across immediate needs such as food poverty and holiday hunger, to meaningful engagement across interdependent communities.

We journey with our families providing wider support through partnered stakeholders, ranging from the local council, charities, clubs and the wider One Church Brighton community. In 2020, the Chomp lunch and activity clubs were halted after February, and required a complete change of direction in terms of facilitating and supporting those that needed it the most. We arranged food packages, and during lockdown we created and delivered these, whilst connecting with Chomp families at their doorsteps. The use of the ‘buy one give one’ initiative from the Farmers Market, along with additional emergency funding, allowed us to create boxes for families weekly. Relationships formed with these families were able to continue on the doorstep, and Chomp rose to the challenge of engaging with and providing for as many of the families as we could.

The Chomp team have made plans to deliver and support further sessions across Brighton on Hove, gaining new and existing funders and partners to donate to and facilitate the sessions. Chomp is already supported by various funders and partners including the Big Lottery, Children in Need and Brakes. In 2020 we developed those partnership relationships further through emergency funding, and offering additional wrap around care for families, as well as delivering additional training or therapeutic support to parents and carers through activities such as cookery workshops, family trips out to a local farm or to the pantomime.

Coffee has played a large part in what we could do in 2020. We set up a coffee roaster in Wiston in West Sussex, and spent time researching and understanding the coffee market. We took on a project leader to head up the initiative and the Skylark brand was formed. 2020 allowed us time to embed the roasting process and start to gain supporters and suppliers. Training from our barista staff took place, and our Florence Road Cafe was opened, selling Skylark coffee, but also creating and selling the coffee we had bought as beans and roasted ourselves.

Buildings

We continue to utilise our two church buildings (Gloucester Place and Florence Road), making them welcoming and usable for all our projects. General maintenance and repairs continued, and as a board of trustees we regularly review the buildings and their needs to fit the requirements of our community and our hirers.

Usage of One Church buildings dramatically reduced in 2020 with the pandemic. We did utilise the sanctuary space at Florence Road to open the Cafe, which allowed a great, vast space, allowing us to open under strict social distancing rules. The staff team from March were working from home and the use of video conferencing allowed us to stay connected. Both the two buildings have continued to be used as a base for projects as well as a venue hire for other local organisations and events.

The trustees are very aware that there will need to be significant investment in our buildings over the coming years to ensure they are fit for the changing purposes of the organisation and the needs of the communities that we serve

4

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Structure, governance and management

The organisation is a charitable company limited by guarantee. 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 guarantee to contribute an amount not exceeding £1.

Our board of trustees meets monthly and has oversight of the organisation’s work. Individual trustees continue to work alongside staff and other volunteers on significant pieces of work, look at long-term redevelopment of our buildings and help steer project delivery and development. Trustees have played an active role in staff recruitment and management where required. Senior staff have an open route of communication with the trustees and there are regular opportunities to meet or discuss things which are open to all staff.

Staff changes inevitably happened throughout the year, including some new starters:

Trustee Recruitment

During 2020, one trustee resigned and two trustees were appointed.

Trustees are appointed from within the One Church Brighton Community and the recruitment process is as follows:

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Trustees

David Steell (Chair) Andrew Barr (Company Secretary) Alan Breslin – resigned 23 January 2020 Mark Campbell – appointed 23 January 2020 Naomi Herbert Avril Mackenzie Parr Richard Mead Helen Scott- appointed 23 January 2020

5

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

Payment of senior members of staff

The charity currently operates five role specific salary grades alongside the package provided to the Minister. A trustee-led subgroup is tasked to assess the organisational salary structure on an annual basis with reference to our values. This group then brings recommendations to the Board for approval. Staff may be consulted and included in any reviews but are not present at the point in any Board meeting to discuss and agree any changes.

Risk

One Church Brighton has assessed the key risks it is exposed to and is satisfied that it has got the controls and systems in place to manage these.

Financial review

The trustees consider the financial performance of the charity during 2020 to be healthy, under the circumstances. Funding was even more readily available than normal during 2020, with people wanting to help projects and vulnerable people during the pandemic and giving was slightly higher than expected

One Church Brighton finished the year with a small surplus.

Reserves Policy

Restricted reserves continue to be held in accordance with the funding contracts. We hold 3 months’ running costs in reserve to support the charity in any difficult eventuality. Any further unrestricted reserves are sustained to provide sufficient working capital for charitable activities outside the scope of restricted funding, to support the maintenance and development of our two large church buildings and to enrich committed funding within the overall objectives of the charity.

Events occurring since the end of the financial year

One Church Brighton has formed a fully owned subsidiary, OCB Initiatives Limited, which was incorporated on 6 February 2020. The subsidiary was formed in order to improve the focus and structure of our various trading initiatives, any profit from this initiative is gifted to One Church Brighton to support the projects and community buildings.

This report has been prepared in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities and in accordance with the Special Provisions of Part 15 of the Companies Act 2006 relating to small companies.

On behalf of the board of trustees

D Steell

Trustee

Dated: 27 September 2021

6

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ONE CHURCH BRIGHTON CHARITABLE COMPANY (‘THE COMPANY’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.

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 Association of Chartered Certified Accountants, 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.

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.

Mark Cummins FCCA FCIE For and on behalf of

TC Group

The Courtyard Shoreham Road Upper Beeding Steyning West Sussex BN44 3TN

Dated: 28 September 2021

7

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2020

Unrestricted Restricted Total Total
funds funds 2020 2019
Income from: Notes
£		 £ £ £
Donations 3 339,728 - 339,728 306,302
Charitable activities 4 300,706 74,850 375,556 318,983
Other trading activities 5 43,617 - 43,617 64,764
Investment income 1,279 - 1,279 1,615
─────── ─────── ────── ──────
Total income 685,330 74,850 760,180 691,664
─────── ─────── ────── ──────
Expenditure on:
Raising funds 37,923 - 37,923 79,785
Charitable activities 529,799 81,787 611,586 540,250
─────── ─────── ────── ──────
Total expenditure 6 567,722 81,787 649,509 620,035
─────── ─────── ────── ──────
Net income and net movement in funds for the
year 117,608 (6,937) 110,671 71,629
Reconciliation of funds
Total funds brought forward 225,928 11,957 237,885 166,256
─────── ─────── ────── ──────
Total funds carried forward 343,536 5,020 348,556 237,885
═══════ ═══════ ══════ ══════

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

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

8

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 DECEMBER 2020

2020 2020 2019 2019
Notes £ £ £ £
Current assets
Debtors 11 45,766 39,631
Cash at bank and in hand 402,486 246,950
──────── ────────
448,252 286,581
Creditors: amounts falling due
within one year 12 (99,696) (48,696)
──────── ────────
Net assets 348,556 237,885
════════ ════════
The funds of the charity:
Restricted income funds 13 5,020 11,957
Unrestricted income funds 343,536 225,928
──────── ────────
348,556 237,885
════════ ════════

The charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2020. No member of the charity has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The trustees acknowledge their responsibilities for:

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

The notes on pages 11 to 18 form part of these accounts.

The accounts were approved by the Board on 27 September 2021

.............................. D Steell Trustee

Company Registration No. 07518188

9

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2020

Net cash used in operating
activities
Net income/(expenditure)
Increase/(decrease) in creditors
(Increase)/decrease in debtors
Investment income
Net cash (outflow)/inflow from
operating activities
Cash flows from investing
activities
Investment income
Cash provided by/(used in)
investing activities
Increase/(decrease) in cash
Cash and cash equivalents at the
beginning of the year
Cash and cash equivalents at the
end of the year
Cash at bank and in hand		 2020
£
£
110,671
51,000
(6,135)
(1,279)
154,257

1,279
1,279
155,536
246,950
402,486
At 1 January
2020
£
Cash flow
£

246,950
155,536		 2020
£
£
110,671
51,000
(6,135)
(1,279)
154,257

1,279
1,279
155,536
246,950
402,486
At 1 January
2020
£
Cash flow
£

246,950
155,536		 2019
£
£
71,629
7,766
11,753
(1,615)
89,533

1,615
1,615
91,148
155,802
246,950
Non-cash
charges
£
At 31
December
2020
£
-
402,486		 2019
£
£
71,629
7,766
11,753
(1,615)
89,533

1,615
1,615
91,148
155,802
246,950
Non-cash
charges
£
At 31
December
2020
£
-
402,486

1,279
1,615
At 1 January
2020
£
246,950		 Non-cash
charges
£
-
155,536
246,950		 91,148
155,802
402,486 246,950
Cash flow
£

155,536		 At 31
December
2020
£
402,486

10

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2020

1 Statutory information

One Church Brighton is a charitable company, limited by guarantee, registered in England and Wales. The charitable company’s registered number and registered office address can be found on the Legal and Administrative Information page.

2 Accounting policies

2.1 Basis of preparation

One Church Brighton meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). There are no material uncertainties about One Church Brighton’s ability to continue as a going concern. This includes consideration of any impact of the Covid-19 pandemic.

The financial statements have been prepared in accordance with 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) (effective 1 January 2015) – (Charities SORP (FRS102)), and the Companies Act 2006.

2.2 Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income, it is probable the income will be received and the amount can be quantified with reasonable accuracy.

Where donations and grants are restricted to future accounting periods, they are deferred and recognised in those future accounting periods. Grants for immediate financial support and assistance, or to reimburse costs previously incurred, are recognised immediately.

Income from charitable activities comprises church activities and grants awarded for activities undertaken by the charity's project partners.

2.3 Expenditure and basis of apportioning costs

Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category.

Charitable activities comprises all expenditure directly relating to the objectives of the charity.

Governance costs (included within Support costs) comprises all costs associated with constitutional and statutory requirements with which the charity must comply.

11

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

2 Accounting Policies (continued)

2.4 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments. The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

2.6 Creditors and provisions

Creditors and provisions are recognised where the charity has present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

2.7 Fund Accounting

Unrestricted funds are to be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds are to be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

12

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

3 Income from donations

Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Donations 307,958 - 307,958 170,745
Gift Aid 31,770 - 31,770 31,152
Florence Road Baptist Church transfer - - - 104,405
────── ────── ─────── ───────
Total donations 339,728 - 339,728 306,302
══════ ══════ ═══════ ═══════

4 Income from charitable activities

Unrestricted Restricted Total Total
funds funds 2020 2019
Income for projects: £ £ £ £
Big Lottery Reaching Communities - 57,435 57,435 55,762
Pro Barista 22,500 7,416 29,916 28,404
Farmers Market 2,000 - 2,000 -
Chomp 86,736 9,999 96,735 36,212
Church activities 10,000 - 10,000 3,975
Rock Farm 38,250 - 38,250 13,000
Buncton 16,960 - 16,960 19,461
Table Talk 5,500 - 5,500 9,326
Florence Road Cafe - - - 19,500
Harbour 3,000 - 3,000 -
Enterprise income – primary 49,375 - 49,375 78,737
Enterprise income – primary (VAT exempt) 9,584 - 9,584 14,720
Rental and other income – primary 23,277 - 23,277 37,234
HMRC – CJRS 33,524 - 33,524 -
Others - - - 2,652
─────── ──────── ─────── ───────
Total income from charitable activities 300,706 74,850 375,556 318,983
═══════ ════════ ═══════ ═══════
5 Income from other trading activities
Unrestricted Restricted Total Total
funds funds 2020 2019
£ £ £ £
Rental and other income – non primary 38.040 - 38,040 40,440
Enterprise income – non primary 5,577 - 5,577 24,324
─────── ─────── ─────── ───────
Total other trading activities 43,617 - 43,617 64,764
═══════ ═══════ ═══════ ═══════

13

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

6 Total expenditure

Staff Other Total Total
costs costs 2020 2019
£ £ £ £
Expenditure on raising funds
Building development - 15,662 15,662 13,386
Building investment - 9,565 9,565 57,145
Fundraising 12,511 185 12,696 9,254
──────── ────── ────── ──────
12,511 25,412 37,923 79,785
──────── ────── ────── ──────
Expenditure on charitable activities
Activities undertaken directly 279,995 197,659 477,654 457,373
Support costs 99,707 34,225 133,932 82,877
──────── ────── ────── ──────
Total charitable activities 379,702 231,884 611,586 540,250
──────── ────── ────── ──────
Total Expenditure 392,213 257,296 649,509 620,035
════════ ══════ ══════ ══════
Analysis of support costs (including Governance costs) Total
Total
2020 2019
£ £
Wages and salaries 99,707 66,409
General office and administration 34,225 13,468
Governance costs:
Independent examiner’s fees 3,000 3,000
────── ──────
133,932 82,877
══════ ══════

Included within other costs are governance costs relating to the Independent Examination fees of £3,000 (2019: £3,000). There was also charges for payroll services of £2,640 (2019: £3,138) and accountancy of £1,742 (2019: £1,175), which are included in general office and administration costs.

14

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

7 Comparative Funds – Statement of Financial Activities for the Year Ended 31 December 2019

Unrestricted Restricted Total
funds funds 2019
Income from: £ £ £
Donations 306,302 - 306,302
Charitable activities 209,467 109,516 318,983
Other trading activities 64,764 - 64,764
Investment income 1,615 - 1,615
──────── ────── ──────
Total income 582,148 109,516 691,664
──────── ────── ──────
Expenditure on:
Raising funds 79,785 - 79,785
Charitable activities 422,567 117,683 540,250
──────── ────── ──────
Total expenditure 502,352 117,683 620,035
──────── ────── ──────
Net income/(expenditure) 79,796 (8,167) 71,629
Fund balances brought forward at 1 January 2019 146,132 20,124 166,256
──────── ────── ──────
Fund balances carried forward at 31 December 2019 225,928 11,957 237,885
════════ ══════ ══════

15

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020

8 Trustees

None of the trustees (or any persons connected with them) were reimbursed expenses during the year. One trustee was paid £11,897 for his role as Minister of One Church Brighton during the year.

9 Employees

Number of employees

The average monthly number of employees during the year was:

2020 2019
Number Number
Administration, marketing and commercial 23 21
═══════ ═══════
Employment costs 2020 2019
£ £
Wages and salaries 355,897 264,879
Social security costs 18.786 11,310
Pension costs 15,586 7,455
─────── ───────
390,269 283,644
═══════ ═══════

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

The key management personnel of the charity included the Trustees and the Minister. Total consideration (including employer’s national insurance) paid to key management personnel during the period was £nil (2019 - £nil). No trustees received any remuneration and the Minister is not remunerated within this charity.

10 Taxation

The charitable company is registered as a charity and all of its income falls within the exemptions under Part 11 of the Corporation Tax Act 2010.

11 Debtors

Debtors
2020 2019
£ £
Trade debtors 11,607 6,235
Other debtors 34,159 33,396
─────── ───────
45,766 39,631
═══════ ═══════

16

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

12 Creditors: amounts falling due within one year 2020 2019
£ £
Trade creditors 16,066 1,917
Deferred income 53,419 37,338
Amounts owed to group undertakings 20,639 -
Accruals 9,572 9,441
─────── ───────
99,696 48,696
═══════ ═══════

2020 deferred income relates to income deferred during the year to 31 December 2020 in its entirety. All of the 2019 deferred income was released in the year.

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held for specific purposes:

Balance Balance
at 1 at 31
January Incoming Resources December
2020 resources expended 2020
£ £ £ £
Big Lottery Reaching Communities 900 57,435 (54,065) 4,270
Chomp 5,000 - (5,000) -
Table Talk 4.578 - (4,578) -
Church activities - - - -
Florence Road Cafe 1,479 - (1,479) -
Pro Barista - 7,416 (6,666) 750
Awards for All Emergency Covid - 9,999 (9,999) -
─────── ─────── ─────── ───────
11,957 74,850 (81,787) 5,020
═══════ ═══════ ═══════ ═══════

Big Lottery Fund - In January 2018 we were kindly granted five years of £306,426 funding for our youth and family work. We received a total of £57435 in 2020. We used this to support salaries connected to our youth projects including Safehouse and also our project Chomp which addresses holiday hunger and in 2020 supported families through the pandemic.

Chomp - We received £30,000 of funding from Children in Need over three years starting in July 2017 to support a salary connected to this project. In 2019 we carried over £5,000 which we spent in 2020 in accordance with the contract. We also received £9,999 from The National Lottery Awards for All as part of the emergency response to the pandemic. We used these funds in accordance with the contract to support families during the year.

17

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2020

13 Restricted funds (continued)

Pro Barista – In 2020 we were granted £10,750 from The School of Social Entrepreneurs – Power to Change for development of the Pro Barista programme. We received £7.416 in 2020 which was used to support salary costs and develop financial systems in accordance with the contract.

Table Talk - In March 2019 we received a grant of £9,326 from The National Lottery Awards for All to support Table Talk. We used this money to support salaries connected to the project and marketing and equipment costs. In 2019 we carried over £4,578 that was fully spent in 2020 in accordance with the contract.

Florence Road Cafe - In 2019 we received £16,500 from the Transpetrol Foundation to support building development, start-up costs and salaries for a cafe at our Florence Road Site. In 2019 carried over £1,479 of the Transpetrol Foundation that was spent in 2020 for final equipment costs.

14 Analysis of net assets between funds
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 December 2020 are represented by:-
Current assets 443,232 5,020 448,252
Creditors: amounts falling due within one year (99,696) - (99,696)
─────── ─────── ───────
343,536 5,020 348,556
═══════ ═══════ ═══════
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 December 2019 are represented by:
Current assets 274,624 11,957 286,581
Creditors: amounts falling due within one year (48,696) - (48,696)
─────── ─────── ───────
225,928 11,957 237,885
═══════ ═══════ ═══════

15 Liability of members

One Church Brighton is a company limited by guarantee and has no share capital. In the event of the company being wound up the liability of the members is limited to £1 each.

16 Ultimate controlling party

The charity was under the control of the Trustees during the period under review.

18

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