ONEI CHURCH
Charlty Regtstratlon No. 1142607
Company R￿l$tratIon No.07518188 (Engtand and Wale51
2024
Annual Rep
W&CIWE TO Y•
-Yi
One Church Brighton (limited by guarantee)
trustees. annual report& consolidated financial
statements for the year ended 3 1 December 2024

ONE CHURCH BRIGHTON
(UMITED BY GUARANTEE)
LEGAL AND ADMINISTRATIVE INFORMATION
Trustee5
A Tilley (Chalrl
A Mackenzle-Parr (Company Secretsryl
C Evans
T Napper
A Nolloth
R Salmon
R Shake5haft
D Steell
Charlty number
1142607
Company number
07518188
Rqistered office and Prlntlpal Address
One Church Brighton
Gloucester Place
Brlghton
East Sussex
BN14AA
s￿￿11)ry audltor
TC Group
The Coyrtyard
Shoreharn Road
Upper Beedlng
Steyning
West Sussex
BN44 3TN
Dayto day bankers
Lloyds Bank plc
1-9 Gloucester Pl3ce
Brighton
East 5u5sex
BN14BE

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
CONTENTS
Tru5tees' report
Statement of trustees, responsiblllt6es
Independent auditorfs report
io
Con501idated ststement of financial actNities
14
Consolldated balance sheet
15
Charity balaTh￿ sheet
16
Consolidated ￿5h flow 5t2tÈment
io
Notes to the accounts
18

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
INTRODucfioN
The Trustees of One ChLsrch Brighton I'one Church" or.the Charity") present their annual report
tQ8ether with the audited consolidated financial statements for the year ended 31 December
2024. The report has been prepared in accordance wfth the Charities Act 2011, the Companies
Act 2006, and the Statement of Recommended Practice- Accountlng and Reporting by Charitie5
ISORP FRS 1021.
From 2024, One Church Brlghton has prepared audited group consolidated accounts, as the
comblned turnover of the Chartiy and its wholly owned subsidiary, OCB Initiatives Ltd., exceeded
£1 million. The consolidated results therefore cover both the charitable parent and its subsidiary.
oBJE￿IVEs AND ACTIVITIES
The Charit¢s mission Is underpinned by five values- Intimacy with God, involvement in helpin8
those in need, interdependence with others, inclusivlty for all, and inte8rity in all activities. Our
charltable aims focu5 on justice, equality, and the floLSrishing of communities, achieved through the
following strate8lc outcomes-
Community- Strengthening cohesive tommunltles
Interdependence- Encouraging mutual 5LlPPOrt for life chanBe
Growth- Enhanclng skills, employment, and opportunitles
Wellbeing- Improving health and wellbeing
NatU￿- Connecting people with and protectin8 the environment
Our activltles address key social issues in Brighton & Hove and
surrounding areas, including homelessness, unemployment, food and
financial poverty, social isolation, and challenges faced by young people
nd families. Prolects are funded by our congregation, local businesses,
haritable Brants, and enterprise incowne.

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEEI
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR EIVDED 31 DECEMBER 2024
ACHIEVEMENTS AND PERFORMANCE
In shaping ¢ur objectlve5 and plannlng our activlties forthe period, the
Trustees have given consideration to the duties set out in sertion 17151 of
the Charities Art 2011 to havé due regard to public benefit and to the
Charity Commission Guidance on publit benefit. In partlcular, the
Trustees have considered how the planned attivStles will contribute to the
overall aims and objectives that thEV have set.
Our fundin8 and givins go dirèctly into our projects, many of which
Éngagè those who Ère 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 thls.
Our5unday Church communlty continued to thrive. The in¢lusive and creatlve church seNlces saw growing numbers
of people engage wlth a variety of issues and topics on a wÉèk5y basis. Vèrious other activities such as mid-week
groups, a weekend awayi communlty meals, walks and ce1ebratitsns all helped build interdependent, relational
connectiom. A monthly CommUn￿Y Meal, run by volunteers from the community. prepared and served over 700
deliciou5 meals to socially i501ated and vulnerable people. Fundin8 in 2024 from SHED enabled us to ¢ontinu¢ to
develop the Readlng Room - a collaboration between the church. local communlties and acadÈmics around ju5titÉ
and inequality issues, running a variety of well-attended and engaglng conferences and events.
Our barista training school. Pro Baristss. experiented a soaring demand for training from ihe unemployed. Our
trainees have continued to demonstrate morÉ pronounced ancs complex support needs due to hlgh leve15 of anxiety,
and the effects of long-terrn unemployment as a ￿Ult of the economic environment. In respon* we focussed on
more intensive support programmes in 2024, such as continuing our Women only 'Dorothy JonÈs Course, trainin
track and the Supported Journey Prograrnme - a 12 week tralnin8 and support progr3mme tailored to the needs of
youn8 NEET pètsple experlencing complex and multiple barriers into work. We also increased the number of drop-in
se5510llS to provide a safe and supportive énvlronment and developed a more constant stream of trial shifts In our
cafe for those needing to increase their customer seryice skills and enhance their employability.
Rock Farm Is a worknng markèt garden. tonseNation and horticultural
therapy project which focuses on 3 key areas..
SustainablÈ, tarbon.t)e8ative food production
Biodivetsity conservation and regener3tion of the local ecosystem
Hortieultural ther3py for people who are socially isolated due to physical
or mental111 he8lth, incomes or cireumstanees

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
We continuèd to develop some key partnershSps In 2024, 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
reopients in Sussex and other OC8 project familie5, such as Ll)omp (more Informatlon below). We also contlnued to run
our own certified horticulture cuur5es for those who nomially couldn't acces5 grower trainin6* increased our presence at
Steyning Farmers, Market and Continued tQ 5UPPOrt the regular CDhort of referrals and volunteers.
Ouryouth work, One Youth, continued to run a full progr3mmè of attivitles during the year under
the leade￿hIp of our youth worker, covering a variety of needs but all unified in purpose across
three strands:
Wellbeing.. providing safe spaces for young people to be themselves, have fun and discuss their concerns. This
included offering one-to-one 5UPPOrt to those who needed a listening ear. and making referrals for those who
requlre more specialist support.,
Irna8ination'. fostering a youth group environmentthatencourage5young people to discover thewisdom of thelr
imagination and to gain new perspectives by finding words and im48es to share thelr storles. Thls Is done In a
yarlety of way5, including art. writing. photO8raphy and other medla.. and
Intertonnettion: encouraglng dialogue wlth the world beyond the young people's immediate circumstances,
challen8lng existin£ narratives and creating new ones.
The groups that met durinB the year uttder thè One Youth banner Include:
Safehouse.. a weekly. open-access youth group, whlch mainly caters to Year
9 glrls and nonbinary people offering a relaxed 8atherin8 point around a
meal, where the young people are Èncouraged to sharè thelr stories from
the week.
Youth.. weekly social youth Sroup for 11 to 18 year old5 of our church
community and their friends. includingattivities sueh as art evenings, board
game nights, chip walks and baking Èvenings,.
Ctsntemplative Youth.. weèkly social youth group for 11 to 18 year olds wlth
a focus on Mindfulne￿ and contemplative methods
Mlsflts.. fortnlghtly evening group for LG8TQ1A+ 16 to 23 year olds, an
additional fortnightly lunch club at Brighton MET College as well as 1-2-1
infomial mentorlng and practlcal support for youn8 people facing personal
and financial hardship. Several youn8 people have been referred from the
Misflts group to our Pro-Baritta training course;
Weekly groups on Sunday and during the week for young people to listen
and creatively respond to the stories of the Bible and pract15e imaginative
and contemplative prayer methods.
Lodestars= an 8 week programme of ¢reative wrlting workshops wlth the
airn being for participants to embrace the challenge of trustin8 thelr
ima8inations and eKpressing itthrou8h word&
s)

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
TRUSTEE5' REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Chomp Is passlonète about supperting familles with children who find themselves in challenging circum5tance5. It
provides integrative support that spans across immedlate needs such as food poverty and holiday hunger to mEanin6ful
engagernent acr055 interdependent Communities. Chomp Journeys wlth its families as support is furthered through
partnered stakeholders. r8ngin8 frorn the local council, charities, dubs and the wider One Church communlty-
During2024 Chomp and its partnergroups delivered over 21￿) meals tofamilies across Brighton
and the surrounding areas through holiday clubs. At Christmas. Chomp put together and
dellvered over 100 hampers, consisting of fruit and vegetables mostly donated from our
Florence Road Market and presents for thildren donated by a local bu5inEss.
Chomp was chosen to be one of the Mayors Charities for 2024. Thls Involved belng officlally
cognised by Brtghton and HOVÈ City Council and gaining incréased visibility through mayoral
events, publicity and networking opportunitie5.
We continue to uti1iseour￿Oehurch bulldlngslGloucester Place and Florence Road), makingthem wèlcomln8 and usable
for als our projects. General maintenance and repairs contonued and as a board of Trustees we regularly revlew the
bulldSngs and their needs to fit the requirements of our community Hnd our hlrers.
In 2023 we purchased a small house to be used for tommunlty projects. and in 2024 we began to host an Afghan family
as part ofthe Refugees Communitysettlementscheme. A Refugee Support Group wasformed and received accreditation
from the Home Office in order for the family to move into the house, supported by thls group. A second property was
purchased in 2024 whith is now used to house women who have experienced sexual exploitation, In partnership with
Or¢hards UK. a spe¢ialist support organlsation.
The Trustees tontinuè to explorè how we can make our buildings more relevant to the needs of the lo￿4 and churth
communitv.
TRADING SUBISDIARY- OCB INITIATIVE5 LTD
One Church has a fully owned subsidiary company, OCB Initiatrves Llmited, whlch exlsts to operate revenue-generating
activities in the One Church community, with an emphasi5 on social enterpT55e. OCB Initiatives ￿rnited donates its profits
to One Church to fund its projects.
Our weekly farmer5, market and community hub, Florence Road Market, and its connected café, Floren¢e Road Café,
operated through the year and despite the cost-of-livin8 crisi5. saw an Increased demand from the prevlous year. Our
en8a8ement wlth the community and local food traders continuèd to develop. as dld the partnerships with low-income
food hubs by asking our paying customers to help us subsidi5È hish quality produce that was then distributed to those in
need.

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Skylark Coffee, our ethical coffee roasting initiatNe, continued to rapidly develop a UK-wide
customer base, grew its tumover by almost IQO% in 2024, and published a very well received third
Transparency Report. This report is unprecedented in the industry and dÈtails how even"ethical"
coffee claim5 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 f4,SOO to extÈrnal charities
supporting either coffee growers or local Ènvlronmental restoration and ha5 continued to support
the Pro Baristas projert, Rock Farm, and other activities of One Church Bri8hton.
In the year ended 31 De¢ember 2024..
OCBI Generated turnover of £884,686
The subsid1ary made a net deficit of £7,258
OC811s governed by its own Board of Directors, wh1ch reports to theTrUSte￿ of the Charlty. The Trustees monitorthe
subsidiarfs adlvities to ensure they a5ign with our mlssion and values, and that all surpluses aré applied for charitable
purpose5.
FINANCIAL REVIEW
The consolidated results for the year show total income of £1.495.24512023.. £1.IJ08,4351. total expenditure of
£1,365,44312023.. £1,137.4261. and a net surplus 01 £129,80212023.' deficit of £128.9911.
Group Income comprised the following cate8ories-.
Con8regatioftal giving and donations.. £229,991 lan increase compared to £199.742 in 20231
Charitsble grants Irestrictedl-. £158.207 (increase from 2023 due to multi yearfundlng being recognised in
20241
Trading activitle5 via OCBI.. £915,658 lup from £560.582 in 2023, around 63% growth mainly due to Skylark
expansionl
Other income.. £2.C￿5 Isiable comparlson to 2023 at £1,937)
These changes reflECt strong growth in certaln
enterprlse activities. The Trustees tonsiderlhe financlal
P051tion èt year end to be satlsfactory. with Sufficient
reserves to manage foreseeable r1$￿.
fi
*1

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR EAIDED 31 DECEMBER 2024
RESERVES POLICY
The Trustees aim to rn3intain unrestricted reserves at 3 level sufficient to cover three months. core operatlng costs across
the group. This t3rget provides resilience a8ainst fluctuations in income and unexpetted expenditure.
A5 at 31 December 2024:
Group unrestricted reserves totslled £171.615
Restrlcted reserves at yearend were £61,913
Restritted reserve5 are held in line with the conditions of grant funding. The Trustees reviewthe reseryes policy annually
and may adjust targets in ￿pOnse to or8anisational needs, risk assessment outcomes, and strategic prlorltles.
PRINCIPLE RISKS AND UNCERTAINTIES
ThèTrustees maintain a comprehènsive risk register, reviewed at least annually. The following prlncipal risks were
identified in 2024, covering both parent charity and subsidiary, with mitigation actions in pla￿..
Reduction In charltable donations or grants- Mitigated through diversified income streams and regular
financlal monitorin8.
Tradin8 arm performance dips due to economle downturn - Mltigated through flexible busine55 planning and
market diversificatlon.
Inadequate acce55 contro15 to financial sy5tems- Mitl8ated by restricted access, dual4uthorisatlon
processes, and regular reviews.
Keyfinancial tasks dependent on limited staff capacity- Mitigated by documented procedures and cross-
training of staff.
Failure to comply wtth charity or t￿dIng regulatlons- Mitlgated by regular policy reviews, Trustee trainin&
and expert advice.
A full risk register. Including likelihotsd and irnpact scori1￿ is maintained by management and is
available to regulators upon request.
sThucruRE, GOVERNANCE AND MANAGEME
One Church Brighttrn is a tharitable eompany limited by guarantéÈ. In the event of
winding up, members, Ilabllity 55 limited to £1.
The Board of Trustees mèets at least ten times per year and delegatEs day-to-day
operation5 to Senior 5tsff. Trustees are recruited from within the church community
through a delined nomination and selection process.

ONE CHURCH BRIGHTON
(LIM￿ED BY GUARANTEE)
TRUSTEES, REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
OCB Initiative5 Ltd. is wholly owned by the Charity, and its Bo3rd of Directors Is accountable to the TrusteÈ5. The
Trustees monitor the 5ubsidiar(5 activities to ensure they align with trur mission and values, ané that all 5urpluse5 are
applied for charitable purposes. The subsldiarfs profits are tr3nsfèrred to the Charity under Gift Aid. The subsidiary's
Board m&ets evèry quartÈr and ￿PortS fomially to the Trustees of One Church Brighton. At least one Trustee seNes as a
director of OCBI to ensure alignment wlth charitable aims.
TRUSTEE RECRUITMENT
In 2024, three Trustees were appointèd, and two Trustees resigned. The Tr￿te￿ havè been appointed fr¢m within the
One Church Community 3nd the recruitment process is as follow5..
Clear information is comrnunlcated dudng Sunday setvlces about the recruitment process of trustees when there
is a vacancy.
Nominations for potential trustee5 are sou8ht Irom the Church tommunity. People are asked to give their
nomlnatlons to existing trustee5 wlthout the knowledge of the nominee.
The existing trustees meet to assess nominations against the current needs of the trusteeship to govern the
churth and charity well (skills. expErience etcl.
Once a potEntial trustee15 selected, that person is approached to see If they would like to be part of the team. If
not. then a further selection is made, or the process is restartefl.
If they atcept, then the wider Church ¢ommunity Is notifled and there is a two week timeframe, where any
notable objections or Concerns can be received and evaluated.
If no objections are received the new trustee 15 appointed.
The Trustees, who are also the dlrectors for the purpose of cgmpany law, and who served durin8 thé year or were
appointed 5ubsequentty are:
Trustees servlng kn 2024:
Dlrettors of OCB Inltlatlves Ltd In 2024:
AnthonyTilley- appolnted Chair in November
2024
Avril Mackenzie Parr (Company Secretary)
David Steell
Mark Campbell- resigned 20 May 2025
Christopher Evans
Richard Mead- resSgned 10 March 2024
Llanne Howard-Dace- resigned 12 October 2024
Rebecca Salmon
Rlchard Mead
Mark Campbell
Christopher Evan5
Tntstees appolnted In 2024:
Timothy NappeT-appointed 9 lune 2024
Adrian Nolloth- 8ppointed 9June 2024
Rebecca Shakeshaft- appointed 9 June 2024

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
PAYME￿ OF SENIOR MEMBERS OF STAFF
The charity curren￿¥ operates live role specific 5alarygrades alongside the package provided to the Minister. A trustee-
led subgroup is tasked to assess the or8anisational salary structure on an annual b851S Wlth reference to our values. This
6roup then brsng5 recommendation5 to theTrustee Board for approval. stsff may be ¢on5ulted and Included in any
reviews but are not present atthe point In any Board meetin8 to discuss and agree any ¢hanges.
PU8UC BENEFIT
In exertising their powers and duties, the Trustees have had due regard to the Charity Commi55ion'$ 8Utdance on public
bénèfit. The activities of One Church Brighton
including those undertaken through OCB Initiatives
are directed
towards the relief of poverty, the advancement of Èducation, the promotion of social in¢lusion. and the enhancement of
community cohesion, wellbein& and environmentsl stewardship.
TheTrustees a￿ satisfied that the Charitls activi￿e5 in 2024 demonstrably further these chaiitable purposes and provlde
¢lear benefits to the public.
On behalf of the Board of Trustees
A Tillev
Chair olTru5tee5
Date.- 23109125

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
STATEMENT OF TRU5TEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trw4tees of One Church Brlghten are ￿sPOnSIble for p￿parIng the Tru5tee5' Report and the accounts In a￿ordance
with appllcable lawand Unired Kingdom Accountlng Standards Iunited Kin8dom Generally Accepted Accounting Pra¢tlcel,
includlng Financial Reporting Standard 102 The Flnanci81 Reporting Standard forthe UK and Republlc of Ireland.
Charfty law requi￿$ the trustees to prepare accounts for each financlal year which give a true and fairview of the state of
affalrs of the group and of the Incomin8 re50urcÈ5 and application of resources, including the income and expendrture, of
the group forthat year.
In preparingthese accounts. the trustees are requlred io=
selert sutsble 3ccountln8 pollcles and then 3pply them consistently;
obsÈNe the methods and principles in the CharltiES' SORP..
makeludgements and estimate5 that are reasonable and Pfudent,. and
assess the organ153tlDn's abllity to contlnue 35 a going concern and prepare the accounts on the going concern
basls unless fc is inappropriatelo presume that the charlty will contlnue in operatitsn.
The trustees are respon5iblefor kee￿￿8 adequate accountin8 ￿(OrdS that disclose with reasonable accuracy at any time
the ftnanclal posltioll of the charity and enah￿thern to ensure that the accounts comply with the Charltles Act 2011, the
Charities IA¢count5 and Reportsl Regulations 2008 and the provislons of the trust deed. They a￿ also resPOll51ble for
safegu3rdlngthe a95ets ofthecharity and hence fortaking reasonable step5frTrr the prevention and detectlon of fraud 8nd
other Irregularities.

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
REPORTOFTHE INDEPENDENT AUDITORS
FOR THE YEAR ENDED 31 DECEMBER 2024
Oplnlon
We have audited thefinancial Statements of One Church Brlghton (the parent'charitable cornpan¢l and it5 subsidiary Ithe
'Eroup'l lorthe ye3rended 31 December 2024 on pages 14to 26. Thefinanclal rEportlng frarneworkthat has been applied
in their preparatlon 15 3pplirable law and United Klngdom Accountin8 Standard5, includlng Financial Reporting Standard
102 The Finontitsl Reporring 5tundaid oppll¢Gble in the UK ond Republic oflrelond Iunited Kingdorn Generally Accepted
AccountinB Pr3ctI￿1.
In ouropinion the financial statements..
ve a true and f3irvlew ofthe stateofthe group'5 andthe parent charltablÈ companvs affairsasat 31 December
2024 and of Its incoming resources and appllcatlon of resource5. Including its Incorne and expenditure. lorthe
year then ended;
have been propedy prepared in accordance with United Klngdom Generally Accepted Actountlng Practice.. and
have been prepared in accordance with the re9￿[reMentS of the Companles Act 2(M)6.
Bas15for upinio
We conducted our audlt In accordance wY(h Internalional Standards on Auditing IUKI IISAS IUKII and applicable law. Our
responsibilities under those standards are further descrlbed in the Auditorfs re5ponslblllties for the audit of the financial
statements soction of OUF report. We are independent of the group and charitoble CDmpany In accordance wlth the ethlcal
requireThents that are relevantto our audit of the flnancial statements in the UK. includingthe FRC'5 Ethical Standard, and
we h3ve fulfilled our other ethical responsibilitles in 3ccordance with these requlrements. We bel￿e that the audit
evidence we have obtalned is sufflclent and approprizte to provlde a basis forour opinion.
Condu$ions relztlngto 8oln8 ¢on¢èrn
We have nothin8to report in rèspect of thefollowlng matters In relatlon to whieh the ISAS IUKI requi￿ usto ieporttoy
where..
the trustees, use of the goin8 concem basis of accounting In the preparation of the financlal statements Is not
appropriate., or
the trustees have not d15closed in the financ￿1 5t3ternents any identlfled rnaterlal Un￿rtaIntleS that may ￿$t
significant doubt aboutthe charitable companvs and Bfoup5 ability to continueto adopt the goinsconcÈrn basls
of accounting for a period of at least twelve months froffi the date when the financial statements a￿ authoriseEI
for issue.
Other informatlon
The trustees are responsible for the other InfOr￿tiOn. The otheT Informatlon comprlses the information included in the
trustees. annual report. otherthan the financial *atemÈnts and our auditorf5 report thereon. Our oplnlon on the fln3ncial
staternents doe5 not cover the other InformatioTr and, except tothe Extent otheywlse explicitty stated in our report, we do
not express anyform of Hssurance conclusion thereon.
In connertlon with our audlt of the flnznoal statements, our re5ponslbllity is tts read the other informatlon and, in doing
so, consider wh￿kner the other information is materlally incons1stent with the flnancial statement5 OT our knowledge
obtalned in the audrc or otherwise appea￿ to be materlally mlsstated. If we identify such m3ter131 iThconsistenci&s or
apparent matèrial m15Statements, we are requlred to determlne whethEr there 15 a n￿terIal Mi￿tateMent ip the financial
statements or 3 materia1 misstatÈment of the other Informatlon. If, based on thp work we have p2rformed, we conclude
that there is a material mlsst8tement of this other informatlon. we are required to report thatfart.
We have nothing to report in this ￿gard.
io

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
REPORTOF THE INDEPENDENT AUDITORS
FOR THE YEAR ENDED 31 DECEMBER 2024
Opinlons on other matter5 prescribed bythe Companles Act 2006
In our opinioTr, based on the work undertaken in the course of the 8udit.'
the inforrnalion given in the trusteeg report lintorporatine the dlrertors, report) forthe financi3lyearfor whlch
thefinanc131 statements a￿ prepared is £onsistent with thefinancial statements- and
the trustees, report lincorporatlllB the direttors, report) has been prepared accordance with applicable legal
requirements.
Matters onwhlch we are requlred to report by ex¢eptlon
In the IIEht of our knowledge and under5tandin8 of the 8roup and charitable company and its env1ronment obtained in
the course of the audit, we have not Identified material misstatements in the directors, report.
We have nothing to report In respett of thefollowlng Thatters in relatlon to which the CompaniesAtt 2006 requlres us to
report to you If, In our oplnion..
adequate accounting records have not been kept, or returns adequ2teforouraudit havefi￿ been recelved from
branches notvlsited by us.. or
the financial statements are not in a￿￿eMentw1th the accountlng records and ￿tUrnS.. or
certain dischsuresof dlrÈcrors' remuneratlon specified by law are not made. or
we have not recelved all the information and explanations we require for ou¥ audr(.
Responsibilities of tNstees
As eKplalned rllore lully in the trustees, responsibilities statement set out on paBe 2. the irvsrees Iwho are also ihe
directors otthe charltable company for the purpose5 01 company lawl are responsible for the preparatlon of the financial
51atetnents and for belng satlsfied that they give a true and fair vlew. and for such Internal control as the tru5tee5
determine is necessary to enable the preparatlon of fftnanci31 stateMe￿S that are free from rnaterial misstatement,
wh2ther due tD fraud or error.
In preparing the finandal statements, the tru5Eees are responsible for 3s5e5slng the charltable compan(5 ability to
contlnue as 8 going concern, disclosinÈ, as applkable, matters related tts going concern and using the going COnCEm ksls
of accounting unles5 the tru5tee5 either intend to liquidate the charltable company or to cease operations, or have no
reallstic alternative but to do $0.
Auditorfs re5ponsibllltle5for the audit of thefinan¢lal statements
Qur objectives are to obt31n rea50nable assvrance about whether the financial 5tstements as a whole are free frorn
material m%statement, whether due to fraud or error, and to Issue an audltorfs report that includes our opinion.
Reasonable assurance ts a hlgh level of assurance, but is not a guarantee that an audlt conducted in 2ccordènce with ISAS
IUKI will always detert 3 materlal misstatement when It exlsts. Misstatement5 can arise from fraud or error and are
consldered material if, Indivldually or in the a68regate. they could reasonably be expected to Influence the economlc
decisions of users taken on the basis of these financlal statements.
li

ONE CHURCH BRIGHTON
(UMITED BY GUARANTEE)
REPORT OF THE INDEPENDENT AUDITORS
FOR THEYEAR ENDED 31 DECEMBER 2024
A further dex¥iption of our respon5ibilitie5 for the audit of the financial statements is located on the Financi&l Reporting
Council's website https-//www.frc.ore.uklOUr-WorVA(JdiVAud￿-a￿d-aSsurante1st3n￿8rds-and-8tsIdancel5t8nd3r￿$-
and-guidanctrfor-audltOf5/Audltor5-responslbiltties-for-auditlDescTiPtioTr-of-auditors-responsibiltties-for-audlt.aspx. Thi5
description forms partof our auditorfs report.
Extent to whlchthe audlt Wa5 consldered cBpable of detertlnB Irre8ularitle5, Includln8 fraud
The obSertlvesof ouraudlt, In respecttofTrud. are.. to Identify and assess the rtsk50f mater181 mi55tstement ofthe financi31
statements due to fraud,. to obtaln sufficient 3pproprlate 8udlt evldence regardlng the assessed risks of materlal
MI￿tateMent due to fraud, throu8h designing and implement¢ngappropriate respon5es,' and to respond appropriately to
fraud or suspected fraud ￿dentifIed durlngthe audit. However, the prlmary responsibllity forthe preventlon and detectlon
of f￿ud rests wlth both those charged wlth governanTr of the entity and Its management.
Our approach was as foll¢)ws'.
We Identlfled areas of laws ènd ￿gUlatIonS that could reasonably bo expocrod to have 3 matertal effeu on the
Iinanclal st8temenlsfrom our general 5ectorexperlence. and through discussion with thetrustees. dsrectors and
other management las requlred by audltlng standards), and discussed with the trustee5. directors and other
management the pollcles and procedure5 regardlng compliance wlth laws and regulation5 Isee below)..
We Identifled the followlng areas as those most likely to have such an effect.. health and safety.. General Data
Protection Re8ul?tlon IGDPRI,. fiaud,. brlbery corruption., and etnployrnÈnt law. Auditin8 5tsnd3rds limit
the required audit procedures to identify non<ornpliance with these laws and regulations to eftquiry of the
tru5teps, diiectors and Dther managernent illSPECtion of re8ulatory and legal ctsrresponden￿, if any. Yhe
identified actual or suspected non-compliance was nc>t sufflclently slgnlflcant to our audlt to result In our
response belng Identified as a key audlt matter.
We considered the legal and regulatory frameworks directly applicable to the finantial statements reporting
framework IFRS 102, the Companie5 Act 2(K>S and the Charktle5 Acl 20111 and the relevant tax complian
re8ulatK)ns in the UK:
We CDnsiderÈd the natu￿ of the charlty and grDUP'S operations, control environment and financlal
performance.
We comTnunicated Identrfied laws and regulat￿nSthroU8hOLrt ourteam and remained alertto arny indications of
non-complian¢e ihrouehouttheaudil..
We considered the proTrdure5 and controlsthatthÈcharlty and group has e5t3bllshed toaddress r1s￿ Identlfled,
orthètotherw15e prevenL deterand detect fraud,. and how senior rnanagement monitors those Pro￿dureS and
controls.
Based on this under51andiTr8 we de51gned Duraudit proredurpsto identify non-compllance wlth such laws and regu18tlons.
Where the rlsk was consldered to be higher, we perfortned audit procedures to address each identified fraud rlsk. These
procedures Included.. testing manual lobrn8ls,' revlewlng the financial statement dlsclosures and testSrg to supportlng
docvmentstion,. performing an8lytl(al procedures.. and enqubring of managernent and v4ere designed to provide
reasonable assurance that the flnanclal statements werefree frDm fraud or error.
12

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
REPORT OF THE INDEPENDENT AUDITORS
FOR THE YEAR ENDED 31 DECEMBER 2024
Owin8 to the inherent limltations of an 3udr(, theie 15 an unavoidable risk th3t we may not have detected some materlal
mi55tatetTEnts in the financial statements. even though we have pioperly planned and performed our audlt in accordance
wlth audr(ing standards. For exawnple. the further removed non-compliance with law5 and regulatlons lirregularrtiesl Is
from the events 2nd tranSa￿lOnS reflected in the flnancial statements, the less likely the Inherently Ilmited procedu￿5
regul￿d by auditing Standards would identify It. The risk is also greater re8ardlng IrrÈgularltle5 occurring due to fraud
rather than err(x, as fraud involves intentlonal IDncealment. forgery, collusion, omission or mlsrepresentstion. We are
not ￿ponSIble for preventlng non-cornpliance and cannot be expected to detect non-compllance with all 13ws and
regulations.
Other matters
The comparatNe flnancial statements have not been audited.
Use of our report
Thi5 report Is made solelyto the charitable cornpan(s members, as a body. in accord3th￿ wlth Chapter3 of Part 16 of the
Companies Act 2006. Our audlt work h8s been undert3ken 50 that we mlghi State to the charitable cornpany's members
those matters we are required to 5tste lo them In an auLlitorfs feport and for no other purpose. To the fullest extenl
peTmittÈd by law, we do not accept or assume reswn5ibllity to anyone other than the chaTltable company and the
charltable companls members as 8 bodyy forouraudlt work. forthls report. or forthe oplnion5 we have formed.
c ffoL4
M8rkCummlns FcfA Isenlor StatutoryAudltorl
for and OTh behalf of fc Group
statutory Auditor
Office.. Steynin& West Sussex
Date..
?g" &pFeh4ef ?oZ5
13

ONE CHURCH BRIGHTON
{LIMITED BY GUARANTEEI
CONSOLIDATED STATEMENT OF FINANCIALACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrictèd Re5trlcted
funds
funds
Total
2024
Total
2023
In¢omefrom:
Donation5 & grants
Charitsble activities
Other trading activitles
Investment income- Interest recelved
Notes
229,991
189,344
915.658
2,045
229,991
347.551
915,658
2.045
199,742
246,174
560.582
1.937
158,207
Total Income
1,337,038
158,207
IA95,245
1,008,435
Expendlture on:
Raising funds (including subsldSary expendlturel
Charitable activities
842.204
412.927
842204
523,239
562.958
574,468
110,312
Total expendlture
1,255.131
110,312
1365A43
1,137,426
Net Income I lexp?ndlturel
81,907
47,895
129.802
1128,9911
Transfer between funds
16
114,0181
14,018
Net movement In funds
67.889
61,913
129A02
1128,9911
Reconcillatlon of funds
Fund balances at l January 2024
103,726
103,726
232,717
Fund balances at 31 De¢Èmber 2024
171.615
61.913
233,528
103,726
The statement of financial activitie5 include5 all gains and105ses recogrbised In the period. ￿1 income and expenditure
derives Irom continuing activities.
The siatement of financial actSvities 8150 complle5 With the requirements for an ifi¢tsme and expenditure account under
the Cornpanies Act 2006.
14

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
CONSOLIDATED BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
Notes
Cunent a5set5
Debtor5
stock
Cash at bank and in hand
12
13
132,279
71,420
225.555
75.969
52,285
160,355
429,254
1170.7261
288.609
1184.8831
Crèditors: arnounts falllng dve wlthln one year
14
Net ¢urTtni assets
258,528
103,726
CrÈditprs,' amounts lalllng due In more than one
vear
15
(25,000}
Net assets
233.528
103,726
The funds of the charity:
Restricted income fund5
16
61,913
171,615
Unrestrlcted Income funds
103,726
Total funds
233.528
103,726
These finan¢ial statements h3ve been prepared in accordance w4th the spe¢i81 provisions of Pèrt 15 otthe Companles
Act 2(K16 relating to small companies.
The notes on pages 18 to 26 form part of these accounts.
25109125
The acctsunt5 were apprLived by the Board on.........................
A Tllley
Trustee
Company Règistration No. 07518188
15

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
CHARITY BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
Notes
FhÉed assèts
Investment in subsldSary
io
loo
its)
Debtors
Cash at bank and in hand
12
280.821
125.295
171.148
149,178
406,116
{120.5211
320.326
Creditor& amountsfalllng due withln one year
14
1171,7891
Net turrent assets
285.595
148.537
Net assets
285.695
148,637
The funds of the charlty:
Restricted income funds
16
61.913
Unrestrirted intome lunds
223.782
148.637
Total assets
285,695
148,637
These financi81 statements have been preparEd in actordance with the Special provisions of Part 15 of the Companies
Act 2006 relatingto Small companies.
The notes on pages 18 to 26 form part ofthese accounts.
The accounts were approved by the Board on ........25109125.................
A Tllley
Trustee
Company Reglstration No. 07518188
16

ONE CHURCH BRIGHTON
{LIMITED BY GUARANTEE)
CONSOLIDATED CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flowsfrom operatlng actlvttles
Net Incomellexpenditurel for the year
Ilncreaselldecrease in debtors
Ilncrea5el/decrease in stod<
IntreasÈ/ldecreasel in creditors
Investment income
129,802
156,3101
119.1351
114.1571
12.0451
1128.9911
140,2191
122,8721
139,984
11,9371
Iz
13
14
Net tash provided byl Iu5ed Inl operatln8 actlvltles
38.155
IS4,0351
Cash flows from Investln8 attivities
Investment income
1,937
Cash provlded by I (used In) Investln8 actlvltles
2045
1,937
Cash flow5from fknanclngadlvltles
Bank loan
15
25.000
Cash provided byl (used In) flnanclng actlvltles
25.IX)O
Increasèlldecreasel In cash
652¢
IS2,0981
Cash and cash equlvalents at thè bèginning of the
year
160.355
212,453
Cash and tash equlvalents at the end of the year
225.555
160.355
Analysis of net cashlldebtl
Atl
January
2024
A13J
Non-cash December
charges
Cash flow
2024
Cash
Cash at bankand in hand
160.355
65,200
225.555
Debt
Debts lalliTr8 due after l year
125000)
125,0001
Net cash
160,355
40,200
200,555
17

ONE CHURCH BRIGHTON
{LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER2024
5tatutorylThformation
One Chuith Brighton Is a Charitable cornpany. limlted by guarantee, registered in England and Wales. The charttable
company's re8lStered numbor and registered office address can be found on the Legal and Admlnlstratlve Inforrnatlon
page.
AccDthtln£ pollcle$
asls of preparation
The flnancial statements have been prepared in accordÈnce with Accounting and REPOrting by Charwtie5-. Statement of
Recommended Prartice applicable to charities preparing their accounts In accordance wlth the Financlèl Reportlng
Standard appllcable in the UK and Republic of Ireland IFRS 1021 leffertlve lJ8nu3ry 20191- Icharltles SORP IFRS10211,
and the Companie5 Act 21yJ6.
One Church Brighton meets the definition of a publlc bettefit entty under FRS102. ￿set$ and Ilabllities are Inltially
recognlsed at hlstorical cost ortransaction value unless otherwlse stated In the relevant accountlng poliry notelsl.
After makin8 zpproprlate enqulries, the trustees have a reasonable expectstioTr that the charity ha5 adequate
resources to continue in operational exlstente (or the foreseeable future. There are r¢0 material uncertalnties about
the group's ablllty to continue 45 a going con￿rn.
The financlal Statements are prÈpared in 5terlln& whlch Isthe funttitsnal currency Df the charity. Monetary amount5 in
these financlal statefflents are rounded tothe nearest £1.
COr￿lIdated actounts
The flnanclal Statements consolidate the results of the charity. Its wholly owned subsidiary. OC8 Initiatlves Lim6ted on
line by line basis. A separate 5taternent of Flnancial Actfvities and Income and Expenditure Account for the charlty
ha5 not been presented a5 the8roup has taken advantage of the exemption afforded bysectlon 308 of the Cornpanles
Act 2006.
Income
All Incomlng resources are Included1n ih2 Statement of Financial Attivlt(e5 when the charityrs legally entitled to the
income, ￿ is probable the Income wlll be recelved and the arnount can be quaniifled with reasonable accuracy.
WhEre donations and grants ?Te re5trlcted to fLrture 3ccouniing perlods, they are deferred and recognised in those
future accounting perlods. Grants for Immediate finaJKYal 5UPPOrt and assistance, or to reimburse costs previous
Incurred, A￿ recogni5ed lrnm@dlately.
Incorne from chawltable activitles corllprlse5 Ch￿￿h activities and grant5 awarded for actlvlties urtdertaken by the
charity'5 project partners.
Subsidlary income Includes retail ￿leS primarily through the Skylark Coffee Café. Revenue from the sale of goods ts
co8nised when the significant rlsks and rewards of ownershlp of the good5 have passed to the buyer (usually on
dlspatch of the 8oodsl, the amount of revenue Ean be measured reliably, It is piobable that the economlc benefits
associated with the transaction wlll flow to the entity and the costs incurred or to be Incurred in respect of the
tran5aCtK)n c3n be measured reliably.
18

ONE CHURCH BRIGHTON
ILIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting PoH¢les (cont1n￿￿>
Expendltur• and basls of apportioning Costs
ExpeDdltur2 15 accounted for on an aicruals basis with the Irrecoverable element of VAT included with the item to
whlch It relates and has been cla55rfied under headings that a£g￿eate all costs ￿lated to the category.
Charttable act￿lI[eS COTDpr15esall expenditure directly relatlng to the obieclTrves of the chaTIty.
Governance costs (included wlthln support C05tsl cornprlsps all tosts assoclated with constltutlon81 and statutory
requlrements with whlch the charity must comply.
25
Inve#ments
Interests In subsldlarles are Initially measured at cost and subseouently measured at cost less any accumulated
impairment losses. The Investments are assessed for impairment at each reportlng date and any irnpairment losses
or reversals of Impalrment1055es are recognised imrn£diat£ly in the Statement of Flnanclal Actlvities.
Stock
Stoeks are vilutd atthe lower of cost and net reallsable value.
Debtors
Trade and other debtors are recognised at the settlernent amount due after any trade dlKount oflered.
Prepayrnents aTe valued atthe amount prepaSd net of anytrade discounts due.
2A
Cash at bank and in hand
Cash at bank and in hand includes cash and shortterm hlghly liquid investments. Thetrusteesseekto use shorttorm
dep05it5to rnaximise the return on mDnles held at the bank and to m8nag& cash flow.
credI￿r$ and provisions
Credltors 2nd provlslons are ￿CogntsQd where the charlty has present obliBation ￿SuItIng from a past event that
will probably result in a transfer of funds to a thlrd parry and the amount due to settle the obligation can be
measured orestimated reliably.
110 Fund Accountlng
Unrestricted fundsare to be used in accordan￿ with the charitable oblectlve5 atthe dlscretlon of the Trustees.
Restritted funds a￿ to be used for partlcular restrltted purposes within the objerti¥es of the Char￿V. Restrl¢tloThs
arlse when specified bythe donor orwhen fund5 are ralsed for partlcular restricted PUTpose5.
2.11 Critical attountin8e#imatos and judgements
In the application of the 8roup's accounting policies, the tru¥ees are required to rnzke judgement5, estimates and
as5UmPtlonsaboutthecarrying hmount Df a$5ets and liabilitiesthat are not readilyapparent*rorn tsthersoLsrces.The
estimates and associated 4SSUmPtlons are based oll historical experlence and otherfactorsthat areconsideFedto be
relevant. Actual re5uItS Tnay differfromthese estimates.
The estlmales and underlylngassumpllDns are reviewed on an ongolng basis. Revision5to a¢¢tsunting estlmates are
reco8nised In the perlod in whlch the estimat& is revised.
The trustees do not considerthat theTe Bre any rritical estlmates or are35 of judÈement that ￿ed io be brought to
the attention of the readers ol the flnanclal statements.
19

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
NOTESTO THE ACCOUNTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
4 I￿￿￿e￿am donatlons a¢KI £rnnts
Group
2024
Charity
2024
2023
2023
DO￿tIonS
Grants
Giftaid
199,795
168,162
198.673
166,608
25.196
31,580
25.196
31,580
229,991
199,742
22a,869
198,188
All donatlons ￿ceiVed in 2024 and 2023 was unrestritted.
4 Inwme from charltabie artlvltle5
Group
2024
Charfty
2024
2023
2023
Unrestricted income:
Income for PTOjPCt5
BU PropertyTrust
Enterprlse income- primary
Enterprlse Income- primary IVAT exempt)
Rental and other income Iprimaryl
A2￿2£
84,211
49,858
23.665
37,610
47,160
42,826
8,827
I7￿12
30,115
82￿25
78,168
49,858
23,665
37.610
47,160
17.812
30,115
89,764
189.344
242.SD4
182.105
226.461
Restrlcted Incomè..
Income for prolects
158.207
3,670
158207
3,670
347.551
246,174
240.131
5 Income from tradlng artivitits
Group
2024
Charlty
2024
2023
2023
Rental and othei Income (non primary)
Enterprise income (non primaryl- includin8 tradiTh8
subsldlary
37.093
878.565
5,082
555,500
37.093
5.082
476
915.658
560.582
37.093
5.558
All trading Income In 2024and 2023 was unrestricted.
20

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUEO)
FOR THE YEAR ENDED 31 DECEMBER 2024
6 Total èxpendlture
Stsff
CQ5ts
other
f05t5
Totsl
2024
Total
2023
Expenditure Dn ra151ng funds
Fundraising
Subsidlary expenditure
10,990
225,391
216
605,607
11,206
830398
8,848
554,110
236,381
605,823
842204
562,958
Expenditure on chzrltable a£tlvltle5
Activities undertaken direEtIy
5uppDrt Costs
212,068
115,164
142.586
53.421
354.654
168,585
421.251
153.217
327,232
196.007
523,239
574.468
$63,613
801,830
1,%5043
1,137.426
Analysls of sUPPQrt Costs lincluding Governance costs)
Totsl
2024
Totsl
2023
Gtsvewnan￿ costs
Auditors, remuneration foT audit services
IndÈpendEnt examination
ii.rAJo
4.200
11.000
4,200
support costs
Wages and salaries
General office and admlnlstyation
Auditor< remuneration for non audlt services
115.164
43,581
105,794
LIO,775
2,448
172,085
153.217
Included wlthin other costs are governance costs Telatin8 to the Audit fpe of Ell,00012023.. Independent Exam fee £4,200).
This also included auditors, remuneration for non audrf( servlces for payroll. registered office fee5 and t8X S￿ppOrt of £2,340
12023-. £2,448).
7 Trustees
DurlnK the year Trustees lor persons connected wlth then)} were relmbursEd Expenses £3,449 12023.. £4,203I. One trustee
recelvÈd remuneration and employment bwefits totalling £40,894for his role as Mlnlster of One Church Brlghton durlng the
year12023'. £36,637). DuTln8the year 10 trustee$ made donations to the charity totalling £55,360. Donations totalling £2,450
were received from spouses of trustÈe5.
21

ONE CHURCH BRIGHTON
ILIMITED BY GUARANTEEI
NOTES TOTHE ACCOUNTS {CONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
8 Staff costs
Numberof average employee5
The averaEe numberof employees during theyearwas
2024
Number
2023
Numb
AdmSnlstratlon, marketlng and commercial
26
26
2024
2023
Wages and salarles
Social security
Pension costs
$07.344
32,338
23,931
537.730
36,855
26,967
563,613
601,552
There We￿ no employees whose annual remuneration was £f￿,ly)0 or more12023.' none).
The key management personnel of the charlty £ornprise5 the Chaimian. Total employment benef￿$ Including employers
natlDnal insuiance and pension contributions were £40,89412023.. £36,637).
9 Taxation
The tharitable company Is reglstered as 3 charity and all of (¢s Income falls wiihln the exemptions under Part 11 ol the
Corporatlon Tax Act 2010.
lo Subsldlarle5
The wholly owned subsidiary OCB Initiatfve5 Llmited15 Incorporated in England and Wales (company number.. 124479221.
The summary financlal performance of the subsidiary 15 a5 follows:
2024
2023
Turnover
Other income
staff costs
Other tharges
884.686
7,239
1225.3911
1673,7921
556.578
6.043
1145,6721
1468,5871
Loss for the yearended 31 December 2024
172581
151.6381
The company generète5 Incorne through retall salesi pr1rn3rlly through the 5kylèrk Coffee café. All activities a￿ consolldated
on a Ilne by line basis in the StatemÈn* of Finantial Attivitles Into unresrricted fullds. The 5ubsldlary5hares a principal office
address with thE Pa￿￿t Charity-
One Church Brighton owns 100% of the share capltal of OCB Inf£iatives, represented by 100 ordinary share5 of £1.
22

ONE CHURCH BRIGHTON
{LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Comparatlvestatement of Flnanclal AcilvStles-Yearended 31 Decèmber 2023
Unre5trfrted
funds
Res¢rfded
nds
Totsl
2023
Income from:
Donatlons & grant5
Charitable actlvities
Other trading Income
Investment income- interest income
199,742
242.504
560,582
1,937
199,742
246,174
560,582
1,937
3,670
Total ikKome
1,004,765
3,670
1.008.435
Expendlture on:
Rhlslng fund5
Charitable actlvltles
562,958
570.798
562,958
574,468
3,670
Total expendlture
1.133.756
3,670
1,137,426
Net I￿￿￿e/ lexpendlturel and net movèment Inlund5
1128,9911
1128,9911
Net movement In fvnds
Fund ba￿n￿5 at lJanu3ry 2023
232.717
232.717
Fund balances at 31 December 1023
103.726
103,726
12 Debtors
Group
2024
Charfty
2024
2Q23
2023
Trade debtors
Other debtors
Amounts owed from group undertakin8s
49,858
82,421
61.624
14,345
12,426
66,712
ZOl,683
14,744
5,967
150,437
132,279
7S.969
28OJ21
171,148
Stock
Group
2024
Charlty
2024
2023
2023
Stock5
71A20
52.285
23

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
NOTESTO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Credr(ors: amounts falllng due wSthln one year
Group
2024
Charlty
2024
2023
2023
Trade creditor$
Accruals and detefred income
Other credrcors
38.684
120,217
11,825
27,440
129,351
28,092
38.684
70.012
11.825
27,440
129.351
14,998
170.726
184,883
120.521
171.789
Defer￿d Incorr* analys￿..
Group
2024
Charlty
2024
2023
2023
D2ferred Inwrne at l January 2024
Released in year
Deferred in yeir
129?51
1129,3511
65.162
8,671
18,6711
129,351
129,351
1129A511
65.162
8,671
18.6711
129,351
Deferred income 3t 31 December 2024
65.162
129,351
65,162
129.351
IS Credltors: amounts fralllng due In morèthan onè year
Group
2024
Chorlty
2024
2023
2023
Buslness loan
Is￿00
The bu51ness loan above was recelved from Turns HoldinES. a company of which Mark Campbell Is a150 a dlrector. The loan
Is Interest forthelir5t 2 years. 3fter whlch Interest is charged in line with the Bank of EnE13nd base Tate plus 5%. It15
expectedthat the reFKyment of the capi(al 5ha11 commence 18 months after the comnkncement of the loan.
16 Restrlcted funds
The income of the charfty Includes restricted funds compr151ng of the followlng donatlons and grants held for specifk
purpose5',
Balance at
l January
Z024
Incomin
resources
Resources
expensed
Trdn5fer5
Balance at 31
December
2024
CLA grant
Sha￿d pr05perTtyluTtd
Su55ex Cornrrunlty Foundatlon
enefactTru5t
Westhlll Endowment
Garfield Weston
SHED
Ro￿Z
5,0(K)
Is,￿0}
15,0(M)I
13,2071
125,0001
120,0001
125.0001
122,1051
1S,0[￿
3,207
75.OCK)
20.0(K)
25.QOD
20,0(K>
5,OCK)
50,000
9,018
5,000
6.913
5,000
158,207
1110,3121
14.018
61,913
24

ONE CHURCH BRIGHTON
{LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Rèstricted fund5 Icontinuedl
aA8rant- funding provided to support project staff costs for the Rock Farm.
Shared Prosperity Fund - funding provlded to support the acquisition of afi ecargo bike to supwrt coffee and food
deliverie5.
Sussex Communlty Foundation- Funding provided to support thÈ Rock Farm project.
Benefa¢t Trust-fundlng provided to support the One Thing Communlty Programme.
Westhill Endowment-fundlngto provide supportto the One thurch Brlghton Youth ProJect.
Ganleld Weston-fundlnE pmided to supportthe Pro Barista Prolect.
SHED- funding provlded to support stsff costs for the Re3ding Room and Youth work.
R05az-funding provided to support costs incurred operatingthe Chomp Project.
Trdnsfers-This represents restricted funds previousty recoÉfiised as unrestrfrted ￿nds.
17 Awtatysis of net assèts between fvnd5
Group
Unrestrl¢ted
*unds
Restricted
funds
Totsi
Fund b31ance5 at 31 December 2024 are represented bv..
Current assets
Credttors.. falling due wlthin year
Credrtors.. falling due In morethan one year
367,341
1170,7261
125,0001
61.913
429254
1170,7Z61
125,0001
171,615
61,913
233,5Z8
Unrestrlcted
funds
Restrlcled
fvnds
Total
Fund ba1afiTrs at 31 De￿mber 2023 are representEd by:
Current a55ets
Creditors.. falling due within one year
Creditors.. fallink due In morE than one year
288,609
1184,8831
288.609
I184￿83)
103,726
103,726
Charity
Unre5trl¢ted
fund$
Restricted
fund5
Total
Fund balances at 31 December 2024 are represented bv..
Investments
Current a55ets
Creditors.. falling due wlthin one year
l(K)
344.?_03
1120.5211
i(M)
406.116
1120.5211
61,913
223,782
61.913
285.695
25

ONE CHURCH BRIGHTON
(LIMITED BY GUARANTEE)
I¥JOTES TO THE ACcOUP￿s ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Analysi$ of net a55ets betweenfvnds l¢ontinuedl
Unrestrfcted
funds
Restrlcied
funds
Ttytal
Fund balances at 31 December 2023 are represented by..
Investments
Current assets
Creditor5- falling due wlthin one year
loo
320,326
1171,7891
IOD
320￿26
1171,7891
148,637
148.637
18 tommltrnènts undèr operatlng leases
As at 31 December 2024the group had total commltments under non-cancellable operatlng leases payable as
follows..
Land & BulldSn8S
2024
Other
2024
2023
2023
Wlthln one year
Between one and five years
25,325
50.LIXI
25,325
75,000
1.104
4,140
75.325
100.325
19 Lkbllltyof mert*ers
One Church Brighton is a company litntted by guarantee and has no share capital. In the eventof th2 company beifftgwound
up the liability of the members is limlted to £1 each.
20 Related partle5 and control
The key management personnel of the charity and Sts subsidiary included the Trustees and the Minister. Total coThslderation
Ilncludlng ernployerfs national Insurancel paid to key managemeni personnel during the period is disclosed In note 7.
The charlty has taken advantage of the e¥emptlDn. under the terms of Financial Reportlng Standard 102 The Financial
Reporting Standard 4pplicable in the UK and Republic ol Ireland,. not to disclose related party transactlons with wholly
owned subsidiaHes wilhln the 8roup.
Other related party t￿nsaCtIonS are disclosed In notes 7 and 15.
21 Control
The charlty was underthe control of the Trustees during the period of review.
26