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2021-12-31-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 2021

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

Trustees D Steell (Chair)
A Barr (Company Secretary)
M Campbell
N Herbert
A Mackenzie-Parr
R Mead
H Scott
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 2021

The One Church Brighton Trustees present their report and accounts for the period ended 31 December 2021.

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 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 East and West Sussex.

Our wide ranging projects have been funded by our congregation, a range of businesses and organisations, 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 2021

Activities, Performance and Achievements (continued)

One Church has a fully owned subsidiary company, OCB Initiatives Limited, which exists to operate revenue generating activities in the One Church community, with an emphasis on social enterprise. OCB Initiatives Limited donates its profits to One Church to fund its projects. Of the activities described below, Florence Road Market, Florence Road Café, and Skylark coffee are operated by OCB Initiatives Limited.

During 2021, One Church and the communities in which it operates, continued to be impacted by the Coronavirus (Covid-19) pandemic. During the first half of the year, many of our projects ran reduced programmes as face to face interaction had to be limited, and lockdown restrictions prevented some meetings. Our church services continued to be broadcast online.

During the second half of the year, as restrictions eased, we recommenced Sunday morning services at Florence Road, whilst continuing to stream our services online for those who could not, or preferred not, to attend in person.

By the end of the year, most of our projects were operating as normal.

During 2021 the Florence Road Market , our weekly farmers’ market and community hub, continued to capitalise on the pandemic-driven surge of interest in local food, coffee and safe gathering spaces. Although the spike in sales experienced during the Covid-19 lockdowns levelled off, the market continued to operate at a much higher level than before. Through the market we have helped new traders get started, engaged a raft of new volunteers in market roles, and generated free or subsidised vegetable boxes to marginalised groups.

Operating on the strength of the market’s community profile, our weekday Florence Road Café based inside the church building, stabilised and grew with a full-time manager. The café offers plentiful space for distanced seating and working, and selling in-house food and fresh produce including and our own brand Skylark coffee. The café has grown steadily and become a hub for community gatherings and staff office work. The café is also used as a supportive space for Pro Baristas trainees to gain valuable work experience before moving into paid employment elsewhere.

Our barista training school, Pro Baristas , resumed its busy schedule of teaching and mentoring as Covid-19 restrictions eased. We trained many job seekers at a fast pace as the café sector rapidly sprung back into business, and people began to contemplate their preferred careers. We revived our weekly drop-in for people in need of extra support, community and a safe space, with coffee as the backdrop. The need for more time and support became clear in 2021 as many trainees showed signs of post-lockdown anxiety and increased mental health needs.

Skylark Coffee started in 2020 within One Church’s trading subsidiary, One Church Initiatives Limited, operating as a social enterprise, roasting and shipping coffee from a stable block in West Sussex. Leveraging the staff’s coffee expertise, Skylark began supplying cafés, our in-house projects such as the Florence Road Café, and selling direct to consumers. Seeking to redress the unfairness in the coffee supply chain, Skylark pledged to give £1 for every kilo of coffee sold to coffee producing communities and local nature conservation. Remaining profits are gifted to support other One Church projects that are dependent on funding. Skylark has grown rapidly, quickly gaining the attention of coffee industry experts and adding a new component to the Pro Baristas curriculum.

Rock Farm continued to add to both its food production and therapeutic offering in 2021, while forging new partnerships to engage more marginalised people from nearby cities and enhance biodiversity in West Sussex. We took on more referrals with higher support needs and added to our therapeutic support staff to better structure wellbeing activities for both volunteers and referrals. We began providing vegetables to a new restaurant and other buyers, incubated two new growing start-up projects, and supported another community farm to get started in East Sussex. We have also secured a long-term agreement with a charity in London for funding and collaboration.

2

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

FOR THE YEAR ENDED 31 DECEMBER 2021

Activities, Performance and Achievements (continued)

The aim of our youth work, One Youth , is to increase self-confidence of young people and to increase participation and involvement in local community activities and school. Three pillars underpin everything One Youth does: Wellbeing (a sense of unequivocal welcome and holistic nurturing), Interconnection (connecting with each other, and challenging the narratives around us) and the Arts (finding words and images to tell the stories young people want to tell).

Under the leadership of the youth leader, the reach, tone and depth of our One Youth project developed significantly in 2021, including the growth of our open access youth groups; the launch of a LGBTQ+ support youth group called ‘Misfits’ based at Brighton Metropolitan College; the development of new lunch clubs; oneto-one mentoring; and the creation of Bible focussed and contemplative groups for our church youth group.

While our Thursday church youth group was able to meet throughout 2021, due to Covid-19 restrictions, our Sunday youth provision only recommenced in September 2021.

One Youth has grown its work with the Brighton branch of Citizens UK. In May to October 2021, our Thursday Youth group was involved in a listening campaign, successfully committing local MPs and NHS leaders at a One Church-hosted convention to improve key areas within local mental health services for young people.

In summer 2021, One Youth successfully applied for a Covid-relief grant (COMF) from Brighton & Hove City Council. This enabled us to start offering additional evening provision to Misfits, our new LGBTQIA+ lunch club. Through this work a programme of workshops is being delivered in 2022, and One Youth has been able to develop exciting partnerships with other local arts-based and mental health youth organisations/charities.

Cis-female, trans and gender non-binary young people presenting mental health struggles are significantly overrepresented across our youth groups. In an evaluation survey in 2021 of one of our groups, young people communicated with us how important the availability of a safe space, the sense of community, and story-sharing aspects are to them. This has shaped the spaces we offer across our youth groups.

The Big Lottery has supported our youth work through funding. As this comes to an end in December 2022, we are hoping to secure further funding for the current youth worker to continue his role, and to employ a second youth worker.

Chomp is passionate about supporting families with children who find themselves in challenging circumstances. 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 as support is furthered through partnered stakeholders, ranging from the local council, charities, clubs and the wider One Church community.

As Covid-19 restrictions eased in 2021, we were able to resume running lunch clubs during lockdowns but with strict limits on numbers and measures put in place. Nevertheless Chomp has continued to reach more families who need support in 2021. During the year, the Chomp project, in conjunction with its partners, ran around 100 lunch and activity clubs, supporting over 200 families or 500 people. We have enabled cookery workshops, wellbeing days, visits to our therapeutic growing project Rock Farm, and supported young mothers through barista training and beginners’ running courses. Through the Brighton Grub Hub we delivered a total of 428 food boxes to families who needed them.

A number of alliances and partnerships have helped Chomp to increase its support to families, including the creation of Chomp partners in the wider Brighton and Hove area who run similar initiatives under the Chomp name, running cookery classes with a local wellbeing therapist, partnering with the Brighton & Hove women’s running club, and the provision of kitchen equipment for our cooker classes by a national retailer. Chomp is a member of the Brighton & Hove Emergency Food network, whose other member agencies have referred a new cohort of families to us. In 2021 the Department of Education funded the Holiday Activity and Food programme to support children on free school meals. Chomp has been able to draw on this funding for most of its clubs.

3

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

We believe we are now meeting a higher proportion of our target group than before the Covid-19 pandemic.

Three of our projects have unfortunately ceased to operate in recent months:

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. In November 2021 we were successful in obtaining funding for more significant improvements to Florence Road, improving disabled access and the kitchen and toilet facilities. These works are underway in 2022.

Until August 2021, One Church received rental income from a residential property in Brangwyn Avenue on the outskirts of Brighton, which was held in trust by the Baptist Union. A decision was made to sell the property to the sitting tenant, with a view to purchasing another residential property in Brighton, closer to our local community. The proceeds from the sale of the property were £560,000 less selling costs. These funds are held by the Baptist Union and are available for a future property purchase. The search for a suitable property is ongoing.

The Trustees continue to explore how we can make our buildings more relevant to the needs of the local and church community.

For some years now we have been hoping to register our buildings to enable them to be legally used for SameSex Marriage ceremonies. The drawn-out complications of the amalgamation process had previously hampered this but in July we were delighted when the church partners voted overwhelmingly to make this happen, We have since completed the paperwork with the General Registry Office to make the changes and we are very much looking forward to future weddings taking place at One Church, whatever the sexuality of the couples involved.

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 Trustee Board 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.

4

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Trustee Recruitment

There were no changes to the Trustees during 2021. The Trustees have been appointed from within the One Church 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)

Mark Campbell

Naomi Herbert

Avril Mackenzie Parr

Richard Mead

Helen Scott

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 Trustee 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 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.

5

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

FOR THE YEAR ENDED 31 DECEMBER 2021

Financial review

One Church made a small deficit of £17,117 in the year ended 31 December 2021. The Trustees consider the financial performance of the charity during 2021, and the net funding position as at 31 December 2021, to be satisfactory in the current economic conditions.

Reserves Policy

Restricted reserves continue to be held in accordance with 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.

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: ........................ 26th September 2022

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 2021.

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

27 September 2022 Dated: .........................

7

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted Restricted Total Total
funds funds 2021 2020
Income from: Notes
£		 £ £ £
Donations 3 260,664 - 260,664 339,728
Charitable activities 4 184,225 97,049 281,274 375,556
Other trading activities 5 51,882 - 51,882 43,617
Investment income 782 - 782 1,279
─────── ─────── ────── ──────
Total income 497,553 97,049 594,602 760,180
─────── ─────── ────── ──────
Expenditure on:
Raising funds 33,637 - 33,637 37,923
Charitable activities 492,905 85,177 578,082 611,586
─────── ─────── ────── ──────
Total expenditure 6 526,542 85,177 611,719 649,509
─────── ─────── ────── ──────
Net income and net movement in funds for the
year (28,989) 11,872 (17,117) 110,671
Reconciliation of funds
Total funds brought forward 343,536 5,020 348,556 237,885
─────── ─────── ────── ──────
Total funds carried forward 314,547 16,892 331,439 348,556
═══════ ═══════ ══════ ══════

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 2021

2021 2021 2020 2020
Notes £ £ £ £
Current assets
Debtors 11 40,205 45,766
Cash at bank and in hand 405,698 402,486
──────── ────────
445,903 448,252
Creditors: amounts falling due
within one year 12 (114,464) (99,696)
──────── ────────
Net assets 331,439 348,556
════════ ════════
The funds of the charity:
Restricted income funds 13 16,892 5,020
Unrestricted income funds 314,547 343,536
──────── ────────
331,439 348,556
════════ ════════

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 2021. 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 ......................... 15th September 2022

----- Start of picture text -----
..............................
D Steell
Trustee
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Company Registration No. 07518188

9

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2021

Net cash used in operating
activities
Net income/(expenditure)
Increase/(decrease) increditors
(Increase)/decrease indebtors
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		 2021
£
£
(17,117)
14,768
5,561
(782)
2,430
782
782
3,212
402,486
405,698
At 1 January
2021
£
Cash flow
£
402,486
3,212		 2021
£
£
(17,117)
14,768
5,561
(782)
2,430
782
782
3,212
402,486
405,698
At 1 January
2021
£
Cash flow
£
402,486
3,212		 2020
£
£
110,671
51,000
(6,135)
(1,279)
154,257
1,279
1,279
155,536
246,950
402,486
Non-cash
charges
£
At 31
December
2021
£
-
405,698		 2020
£
£
110,671
51,000
(6,135)
(1,279)
154,257
1,279
1,279
155,536
246,950
402,486
Non-cash
charges
£
At 31
December
2021
£
-
405,698
782 1,279
At 1 January
2021
£
402,486		 Non-cash
charges
£
-
3,212
402,486		 155,536
246,950
405,698 402,486
Cash flow
£
3,212
At 31
December
2021
£
405,698

10

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

FOR THE YEAR ENDED 31 DECEMBER 2021

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 2021

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 2021

3 Income from donations

Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Donations 223,861 - 223,861 307,958
Gift Aid 36,803 - 36,803 31,770
────── ────── ─────── ───────
Total donations 260,664 - 260,664 339,728
══════ ══════ ═══════ ═══════

4 Income from charitable activities

Unrestricted Restricted Total Total
funds funds 2021 2020
Income for projects: £ £ £ £
Big Lottery Reaching Communities - 63,428 63,428 57,435
Pro Barista 20,000 4,084 24,084 29,916
Smart London - 7,800 7,800 -
Awards for All - 9,999 9,999 -
HMRC – CJRS - 11,738 11,738 33,524
Farmers Market - - - 2,000
Chomp 33,229 - 33,229 96,375
Church activities 5,000 - 5,000 10,000
Rock Farm 21,956 - 21,956 38,250
Buncton 2,900 - 2,900 16,960
Table Talk - - - 5,500
Youth Work 1,458 - 1,458 -
Harbour 12,000 - 12,000 3,000
Enterprise income – primary 35,986 - 35,986 49,375
Enterprise income – primary (VAT exempt) 10,750 - 10,750 9,584
Rental and other income – primary 37,341 - 37,341 23,777
Others 3,605 - 3,605 -
─────── ──────── ─────── ───────
Total income from charitable activities 184,225 97,049 281,274 375,556
═══════ ════════ ═══════ ═══════
5 Income from other trading activities
Unrestricted Restricted Total Total
funds funds 2021 2020
£ £ £ £
Rental and other income – non primary 46,545 - 46,545 38,040
Enterprise income – non primary 5,337 - 5,337 5,577
─────── ─────── ─────── ───────
Total other trading activities 51,882 - 51,882 43,617
═══════ ═══════ ═══════ ═══════

13

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

6 Total expenditure

Staff Other Total Total
costs costs 2021 2020
£ £ £ £
Expenditure on raising funds
Building development - 16,592 16,592 15,662
Building investment - 3,709 3,709 9,565
Fundraising 12,965 371 13,336 12,696
──────── ────── ────── ──────
12,965 20,672 33,637 37,923
──────── ────── ────── ──────
Expenditure on charitable activities
Activities undertaken directly 285,601 141,705 427,306 477,654
Support costs 112,273 38,503 150,776 133,932
──────── ────── ────── ──────
Total charitable activities 397,874 180,208 578,082 611,586
──────── ────── ────── ──────
Total Expenditure 410,839 200,880 611,719 649,509
════════ ══════ ══════ ══════
Analysis of support costs (including Governance costs) Total Total
2021 2020
£ £
Wages and salaries 112,273 99,707
General office and administration 38,503 34,225
────── ──────
150,776 133,932
══════ ══════

Included within other costs are governance costs relating to the Independent Examination fees of £3,100 (2020: £3,000). There was also charges for payroll services of £2,268 (2020: £2,640) 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 2021

7 Comparative Funds – Statement of Financial Activities for the Year Ended 31 December 2020

Unrestricted Restricted Total
funds funds 2020
Income from: £ £ £
Donations 339,728 - 339,728
Charitable activities 300,706 74,850 375,556
Other trading activities 43,617 - 43,617
Investment income 1,279 - 1,279
──────── ────── ──────
Total income 685,330 74,850 760,180
──────── ────── ──────
Expenditure on:
Raising funds 37,923 - 37,923
Charitable activities 529,799 81,787 611,586
──────── ────── ──────
Total expenditure 567,722 81,787 649,509
──────── ────── ──────
Net income/(expenditure) 117,608 (6,937) 110,671
Fund balances brought forward at 1 January 2020 225,928 11,957 237,885
──────── ────── ──────
Fund balances carried forward at 31 December 2020 343,536 5,020 348,556
════════ ══════ ══════

15

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8 Trustees

None of the trustees (or any persons connected with them) were reimbursed expenses during the year. One trustee was paid £25,414 for his role as Minister of One Church Brighton during the year (2020: £11,897).

9 Employees

Number of employees

The average monthly number of employees during the year was:

2021 2020
Number Number
Administration, marketing and commercial 21 23
═══════ ═══════
Employment costs 2021 2020
£ £
Wages and salaries 361,948 355,897
Social security costs 18,915 18,786
Pension costs 29,976 15,586
─────── ───────
410,839 390,269
═══════ ═══════

There were nil employees whose annual remuneration was £60,000 or more (2020: nil).

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 is disclosed in note 8.

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
2021 2020
£ £
Trade debtors 17,990 11,607
Other debtors 22,215 34,159
─────── ───────
40,205 45,766
═══════ ═══════

16

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

FOR THE YEAR ENDED 31 DECEMBER 2021

12 Creditors: amounts falling due within one year 2021 2020
£ £
Trade creditors 11,947 16,066
Deferred income 83,652 53,419
Amounts owed to group undertakings 7,713 20,639
Accruals 11,152 9,572
─────── ───────
114,464 99,696
═══════ ═══════

2021 deferred income relates to income deferred during the year to 31 December 2021 in its entirety. All of the 2020 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
2021 resources expended 2021
£ £ £ £
Big Lottery Reaching Communities 4,270 63,428 (57,249) 10,449
HMRC - CJRS 11,738 (11,738) -
Smart London 7,800 (7,800) -
Pro Barista 750 4,084 (3,391) 1,443
Awards for All Emergency Covid 9,999 (4,999) 5,000
─────── ─────── ─────── ───────
5,020 97,049 (85,177) 16,892
═══════ ═══════ ═══════ ═══════

Big Lottery Fund – In January 2018 we were kindly granted five years of £306,426 funding for our youth and family work. This has been split over 6 years and we used this to support salaries connected to our youth projects including Safehouse and also our project Chomp which addresses holiday hunger, and in 2021 supported families through the pandemic.

Awards for All – In June 2021 we received £9,999 for Harbour (counselling service), and £4,999 was spent in 2021 towards staff and core costs, the remaining £5,000 is for group therapy sessions that were scheduled for 2022.

Pro Barista – Income received from the School of Social Entrepreneurs – Power to Change for development of the Pro Barista programme.

HMRC - Funding from the government to aid businesses during the global pandemic.

Smart London – Funding received for work on Rock Farm site facilities.

17

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

FOR THE YEAR ENDED 31 DECEMBER 2021

14 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 December 2021 are represented by:-
Current assets 429,011 16,892 445,903
Creditors: amounts falling due within one year (114,464) - (114,464)
─────── ─────── ───────
314,547 16,892 331,439
═══════ ═══════ ═══════
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
═══════ ═══════ ═══════

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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