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2023-12-31-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 2023

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

Trustees D Steell (Chair)
A Mackenzie-Parr (Company Secretary)
M Campbell
C Evans
L Howard-Dace
T Napper
A Nolloth
R Salmon
R Shakeshaft
A Tilley
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 – 5
Independent examiner’s report 6
Statement of financial activities 7
Balance sheet 8
Cash flow statement 9
Notes to the accounts 10 - 17

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their report and accounts for the period ended 31 December 2023.

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 2019) - (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 grown 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 a Church, 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.

As a charity, we are passionate about justice and equality and yearn for fairer and more flourishing communities. We aim to achieve this through a focus on five outcomes:

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 as well as some innovative enterprise income initiatives.

The key beneficiaries of our activities are:

1

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

FOR THE YEAR ENDED 31 DECEMBER 2023

Financial review

One Church made a deficit of £77,353 in the year ended 31 December 2023. This included expenditure on building renovations of over £42,000 paid for by funds that had been received and reserved for property improvements in previous periods.

One Church is funded by both its own church community, ad hoc gifts and contributions, and through funding applications from other charitable and philanthropic organisations. One Church has been seeking funding from various sources in 2023 to replace previous multi-year funding which came to an end in 2022, and has been successful particularly with smaller pots of funding for specific projects, corporate bookings and consulting. However, it is recognised that the funding environment is particularly difficult compared to previous years.

The Trustees consider the financial performance of the charity during 2023, and the net funding position as at 31 December 2023, 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’ core overhead 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.

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.

One Church has a fully owned subsidiary company, OCB Initiatives Limited, which exists to operate revenuegenerating 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, Skylark Coffee, the Florence Road Market, and Florence Road Café are operated by OCB Initiatives Limited.

Our Sunday community continued to meet weekly in our Florence Road building during 2023, supplemented by various other activities such as mid-week groups, a weekend away, community meals and celebrations. Funding in 2023 from SHED enabled us to develop a Reading Room - a collaboration between the church, local communities and academics around justice and inequality issues.

Our weekly farmers’ market and community hub, Florence Road Market , and its connected café, Florence Road Café , operated through the year and despite the cost-of-living crisis, saw an increased demand from the previous year. Our engagement with the community and local food traders continued to develop, as did the partnerships with low-income food hubs by asking our paying customers to help us subsidise high quality produce that was then distributed to those in need.

Our barista training school, Pro Baristas , experienced a soaring demand for training from the unemployed. Our trainees have continued to demonstrate more pronounced and complex support needs due to high levels of anxiety, and the effects of long-term unemployment as a result of the economic environment. In response we focussed on more intensive support programmes in 2023, such as starting our Women only ‘Dorothy Jones Course’ training track and the Supported Journey Programme - a 12 week training and support programme tailored to the needs of young NEET people experiencing complex and multiple barriers into work. We also increased the number of drop-in sessions to provide a safe and supportive environment and developed a more constant stream of trial shifts in our cafe for those needing to increase their customer service skills and enhance their employability. In 2023, 50 of our 150 certified graduates were directly supported into employment.

2

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

FOR THE YEAR ENDED 31 DECEMBER 2023

Activities, Performance and Achievements (continued)

Skylark Coffee , our ethical coffee roasting initiative, continued to rapidly develop a UK-wide customer base, moved to a larger premises, grew its turnover by over 160% in 2023, supported over 100 cafes and published a very well received second transparency report. This report is unprecedented in the industry and details how even “ethical” coffee claims remain tied to an exploitative supply chain, while fully detailing our own operations and what we are doing to change the system. Skylark donated over £6k to external charities supporting either coffee growers or local environmental restoration and has continued to support the Pro Baristas project and other activities of One Church Brighton.

Rock Farm is a working market garden, conservation and horticultural therapy project which focuses on 3 key areas:

We continued to develop some key partnerships in 2023, including new arrangements for lectures and student workdays with Imperial College, London, retreats for corporate clients, school volunteer days, and access days for food bank recipients in Sussex and CHOMP families. We also continued to run our own certified horticulture courses for those who normally couldn’t access grower training, increased our presence at Steyning Farmers’ Market and continued to support the regular cohort of referrals and volunteers.

Our youth work, One Youth, continued to run a full programme of activities during the year under the leadership of our youth worker, covering a variety of needs but all unified in purpose across three strands:

The groups that met during the year under the One Youth banner include:

Chomp is passionate about supporting families with children who find themselves in challenging circumstances. It provides integrative support that spans across immediate needs such as food poverty and holiday hunger to meaningful engagement across interdependent communities. Chomp journeys with its families as support is furthered through partnered stakeholders, ranging from the local council, charities, clubs and the wider One Church community.

3

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

FOR THE YEAR ENDED 31 DECEMBER 2023

Activities, Performance and Achievements (continued)

During 2023 Chomp and its partner groups delivered over 3000 meals to families across Brighton and the surrounding areas through holiday clubs and after school clubs. Collaborations took place throughout the year with organisations such as Exploring Senses and Gladrags. At Christmas, Chomp put together and delivered over 100 hampers, consisting of fruit and vegetables mostly donated from our Florence Road Market and presents for children donated by a local business.

Chomp was chosen to be a 2023 Santa Bus charity and one the Mayors Charities for 2024.

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.

A new residential property was purchased for the Minister, after the sale of a larger residential property. The remaining proceeds from the sale were held in trust by the Baptist Union, alongside the funds from the sale of a previous rental property in 2021. This year, these funds were used to purchase two additional properties, both strongly supporting the mission and values of One Church. The first is a house in Brighton which will be used to host an Afghan family as part of the Refugees Community Settlement Scheme. A Refugee Support Group was formed and received accreditation from the Home Office in order for the family to move into the house in 2024, supported by this group. An offer was also accepted on another property in Brighton to be finalised in 2024, which will be used to house women who have experienced sexual exploitation, in partnership with Orchards UK, a specialist support organisation.

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

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 at least ten times each year 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.

Trustee Recruitment

In 2023, four Trustees were appointed, and three Trustees resigned. The Trustees have been appointed from within the One Church Community and the recruitment process is as follows:

4

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

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees, who are also the directors for the purpose of company law, and who served during the year or were appointed subsequently are:

Trustees serving in 2023:

Trustees appointed in 2023:

Trustees appointed in 2024, serving during report approval:

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.

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

26th September 2024 Dated: ........................

5

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 2023.

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: 26 September 2024

6

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Restricted Total Total
funds funds 2023 2022
Income from: Notes
£		 £ £ £
Donations 3 198,188 - 198,188 204,131
Charitable activities 4 236,461 3,670 240,131 395,777
Other trading activities 5 5,558 - 5,558 7,545
Investment income 1,937 - 1,937 1,459
─────── ─────── ──────── ──────
Total income 442,144 3,670 445,814 608,912
─────── ─────── ──────── ──────
Expenditure on:
Raising funds 8,848 - 8,848 24,821
Charitable activities 510,649 3,670 514,319 689,540
─────── ─────── ──────── ──────
Total expenditure 6 519,497 3,670 523,167 714,361
─────── ─────── ──────── ──────
Net income and net movement in funds for the
year (77,353) - (77,353) (105,449)
Reconciliation of funds
Total funds brought forward 225,990 - 225,990 331,439
─────── ─────── ──────── ──────
Total funds carried forward 148,637 - 148,637 225,990
═══════ ═══════ ════════ ══════

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.

7

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 DECEMBER 2023

----- Start of picture text -----
2023 2022
Notes £ £ £ £
Current assets
Debtors 11 171,248 51,378
Cash at bank and in hand 149,178 212,453
─────── ────────
320,426 263,831
Creditors: amounts falling due
within one year 12 (171,789) (37,841)
─────── ────────
Net assets 148,637 225,990
════════ ════════
The funds of the charity:
Restricted income funds 13 - -
Unrestricted income funds 148,637 225,990
──────── ────────
148,637 225,990
════════ ════════
----- End of picture text -----

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 2023. 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 10 to 17 form part of these accounts.

26th September 2024

The accounts were approved by the Board on .........................

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

Company Registration No. 07518188

8

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2023

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		 2023
£
£
(77,353)
133,948
(119,870)
(1,937)
(65,212)
1,937
1,937
(63,275)
212,453
149,178
At 1
January
2023
Cash flow
£
212,453
(63,275)		 2023
£
£
(77,353)
133,948
(119,870)
(1,937)
(65,212)
1,937
1,937
(63,275)
212,453
149,178
At 1
January
2023
Cash flow
£
212,453
(63,275)		 2022
£
£
(105,449)
(76,623)
(11,173)
(1,459)
(194,704)
1,459
1,459
(193,245)
405,698
212,453
Non-cash
charges
£
At 31
December
2023
£
-
149,178		 2022
£
£
(105,449)
(76,623)
(11,173)
(1,459)
(194,704)
1,459
1,459
(193,245)
405,698
212,453
Non-cash
charges
£
At 31
December
2023
£
-
149,178
1,937 1,459
At 1
January
2023
212,453		 Non-cash
charges
£
-
(63,275)
212,453		 (193,245)
405,698
149,178 212,453


Cash flow
£
(63,275)
At 31
December
2023
£
149,178

9

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

FOR THE YEAR ENDED 31 DECEMBER 2023

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.

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 2019) – (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.

10

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

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.

2.8 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.

The trustees do not consider that there are any critical estimates or areas of judgement that need to be brought to the attention of the readers of the financial statements.

11

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

FOR THE YEAR ENDED 31 DECEMBER 2023

3 Income from donations

Unrestricted Restricted Total Total
funds funds 2023 2022
£ £ £ £
Donations 166,608 - 166,608 176,992
Gift Aid 31,580 - 31,580 27,139
────── ────── ─────── ───────
Total donations 198,188 - 198,188 204,131
══════ ══════ ═══════ ═══════
4 Income from charitable activities
Unrestricted Restricted Total Total
funds funds 2023 2022
Income for projects: £ £ £ £
Big Lottery Reaching Communities - - - 121,866
Pro Barista 3,533 - 3,533 16,467
Awards for All - - - (4,999)
Chomp 37,592 670 38,262 43,520
Rock Farm 24,712 3,000 27,712 42,752
Sunday Community 529 - 529 -
In Her Hands - - - 3,150
Youth Work 11,802 - 11,802 4,792
Harbour - - - 2,310
Veolia - - - 70,763
BU Property Trust 49,858 - 49,858 -
Enterprise income – primary 23,665 - 23,665 26,636
Enterprise income – primary (VAT exempt) 37,610 - 37,610 16,347
Rental and other income – primary 47,160 - 47,160 37,906
─────── ──────── ─────── ───────
Total income from charitable activities 236,461 3,670 240,131 395,777
═══════ ════════ ═══════ ═══════
5 Income from other trading activities
Unrestricted Restricted Total Total
funds funds 2023 2022
£ £ £ £
Rental and other income – non primary 5,082 - 5,082 5,745
Enterprise income – non primary 476 - 476 1,800
─────── ─────── ───────
───────
Total other trading activities 5,558 - 5,558 7,545
═══════ ═══════ ═══════ ═══════

12

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

6 Total expenditure

Staff Other Total Total
costs costs 2023 2022
£ £ £ £
Expenditure on raising funds
Fundraising 8,402 446 8,848 24,821
──────── ────── ────── ──────
8,402 446 8,848 24,821
──────── ────── ────── ──────
Expenditure on charitable activities
Activities undertaken directly 341,876 19,226 361,102 524,936
Support costs 105,794 47,423 153,217 164,604
──────── ────── ────── ──────
Total charitable activities 447,670 66,649 514,319 689,540
──────── ────── ────── ──────
Total Expenditure 456,072 67,095 523,167 714,361
════════ ══════ ══════ ══════
Analysis of support costs (including Governance costs) Total Total
2023 2022
£ £
Wages and salaries 105,794 124,085
General office and administration 47,423 40,519
────── ──────
153,217 164,604
══════ ══════

Included within other costs are governance costs relating to the Independent Examination fees of £4,200 (2022: £4,200). There were also charges for payroll services of £2,448 (2022: £2,412) which are included in general office and administration costs.

13

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

7 Comparative Funds – Statement of Financial Activities for the Year Ended 31 December 2022

Unrestricted Restricted Total
funds funds 2022
Income from: £ £ £
Donations 204,131 - 204,131
Charitable activities 269,080 126,697 395,777
Other trading activities 7,545 - 7,545
Investment income 1,459 - 1,459
──────── ────── ───────
Total income 482,215 126,697 608,912
──────── ────── ───────
Expenditure on:
Raising funds 24,821 - 24,821
Charitable activities 545,951 143,589 689,540
──────── ────── ───────
Total expenditure 570,772 143,589 714,361
──────── ────── ───────
Net income/(expenditure) (88,557) (16,892) (105,449)
Fund balances brought forward at 1 January 2022 314,547 16,892 331,439
──────── ────── ───────
Fund balances carried forward at 31 December 2022 225,990 - 225,990
════════ ══════ ═══════

14

ONE CHURCH BRIGHTON (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

8 Trustees

None of the trustees (or any persons connected with them) were reimbursed expenses during the year. One trustee was paid £31,230 for his role as Minister of One Church Brighton during the year (2022: £29,187).

9 Employees

Number of employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Administration, marketing and commercial 26 24
═══════ ═══════
Employment costs 2023 2022
£ £
Wages and salaries 408,457 382,493
Social security costs 26,364 24,085
Pension costs 21,251 18,750
─────── ───────
456,072 425,328
═══════ ═══════

There were no employees whose annual remuneration was £60,000 or more (2022: none).

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
2023 2022
£ £
Trade debtors 14,744 17,766
Other debtors 6,067 17,984
Amounts owed from group undertakings 150,437 15,628
─────── ───────
171,248 51,378
═══════ ═══════

15

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

FOR THE YEAR ENDED 31 DECEMBER 2023

12 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 27,440 15,492
Deferred income 129,351 8,671
Accruals and other creditors 14,998 13,678
─────── ───────
171,789 37,841
═══════ ═══════

2023 deferred income relates to income deferred during the year to 31 December 2023 in its entirety. All of the 2022 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
2023 resources expended 2023
£ £ £ £
Prism the Gift Fund (Farming for the Future) - 3,000 (3,000) -
Chomp - 670 (670) -
─────── ─────── ─────── ───────
- 3,670 (3,670) -
═══════ ═══════ ═══════ ═══════

Prism the Gift Fund (Farming for the Future) – A total of £9000 was awarded to Rock Farm (£8000 received in 2023 and £1000 to be received in 2024) for use from 1st July 2023 to 30th June 2024. This funding has been received from Prism the Gift, on behalf of the Farming for the Future, for Phase 2 of Soil in the City at Rock Farm. The project is in conjunction with Brighton and Hove Food Partnership and Feedback Global. The funding is to be used to enable delivery of the partnership aims of connecting users of Brighton and Hove’s Affordable Food/Community Meal Projects with the land and food growing/production.

Chomp – A total of £670 was awarded by the Hendy Foundation to Chomp for provision of lunches, via school holiday sessions, for children and their families on low income in Brighton and Hove.

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

FOR THE YEAR ENDED 31 DECEMBER 2023

14 Analysis of net assets between funds

Analysis of net assets between funds
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 December 2023 are represented by:-
Current assets 320,426 - 320,426
Creditors: amounts falling due within one year (171,789) - (171,789)
─────── ─────── ───────
148,637 - 148,637
═══════ ═══════ ═══════
Unrestricted Restricted
funds funds Total
£ £ £
Fund balances at 31 December 2022 are represented by:
Current assets 263,831 - 263,831
Creditors: amounts falling due within one year (37,841) - (37,841)
─────── ─────── ───────
225,990 - 225,990
═══════ ═══════ ═══════

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.

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