Registered Charity no. 1156660
Missional Generation
Trustees Annual Report and Accounts Year Ended 31st August 2022
Missional Generation
Year Ended 31st August 2022
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustee's Annual Report | 2 |
| Independent Examiners Report | 7 |
| Statement of Financial Activities | 8 |
| Statement of Financial Position | 9 |
| Notes to the Financial Statements | 10 |
Missional Generation
Year Ended 31st August 2022
Legal and Administrative Information
Reference
The Charity is called “Missional Generation” and is registered with the Charity Commission for England and Wales. Missional Generation is a Charitable Incorporated Organisation (CIO) incorporated on the 11 April 2014.
Registered Charity Number 1156660 Registered Office Bridge Community Church Rider Street, Burmantofts Leeds LS9 7BQ Date of incorporation 11 April 2014
The Trustees
The trustee's who have served during the year until the date this report was approved are:
Kim Lawrence Appointed July 22 Sophie Pecher Rev Derek Jones Nic Castle Daniel Wood Resigned Jan 22 Patricia Gray Resigned Sep 22
Key Management Personnel
Chief Executive Officer and Trustees Primary Bankers The Co-operative Bank 20 Commercial Street Leeds LS1 6AL Independent Examiner: Nigel Wyatt 125 Main Street Garforth Leeds LS25 1AF Website www.missionalgen.co.uk
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Missional Generation
Year Ended 31st August 2022
Trustee's Annual Report
Legal structure of the charity
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW).
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
Trustees are recruited and appointed by the charity by a majority vote of existing trustee's at any of trustee's meeting with a quorate attendance. The governing document trustee's serve a maximum 4 year term until they must be reappointed by the board. A trustee can serve for a maximum of 3 terms.
Public benefit
The trustees have given their due consideration to the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011.
Objects and activities of the charity
To advance the Christian Religion, in particular but not exclusively through the training and support of young people and youth leaders.
Achievements and performance during the year
Appointing MG workers and wider team
The Board of Trustees made the decision to employ 2 MG workers and an administrator, initially part-time, with their role being to support weekly sessions enabling young people to consider how to support one another better, be positive citizens in society whilst exploring how faith and the Church can help them.
At the start of September, we were able to employ 2 MG workers and an administrator to help support the churches and community groups we help with weekly support to run sessions for kids and teenager groups. In November, we then took on another MG worker to support the churches. This gave us the team to build our annual vision to increase the provision and support churches and community groups we are actively in partnership with.
In January 2022 we employed another 2 people to work on our Social media and Digital comms as well as Animation and Video editing. This has given us the opportunity to reach more people and widen the work we do in developing resources for youth and children’s work sessions.
EcoGen
We established two refillable eco stations on the back of the climate concern children and young people were feeling. These stalls enable young people to take a lead in selling eco-friendly refillable items to reduce single-use plastic. We saw children getting a sense of satisfaction in being proactive in their local communities to bring positive change through taking ownership of their passion to tackle the climate concerns.
Facilitating youth and children workers breakfasts
During lockdown and beyond we have seen the need to regularly support and gather youth and children leaders to help them feel supported in a wide network of workers to navigate worries and concerns when relating to the setting up and starting of weekly groups with children and young people and to celebrate positive stories in their contexts. These times are important to help the workers we have within our network to feel able to achieve the work they have been given to do without feeling isolated.
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Missional Generation
Year Ended 31st August 2022
Trustee's Annual Report
Mission United Faith In Life
We hosted our 1st in-person meeting since Covid - 19 in July 2021 with the plans to host an overnight social action and environmental day in November 2021. Our central events like Mission United Faith In Life offer young people the chance to meet and connect with other young people in the local area to give them a space to explore life and learn to become proactive in their local communities as they develop new skills and interest within the activities we offer. Each time we facilitate such a gathering (which is three times a year) we look to include young people with the chance to take a lead and host like we did at our November gathering in Bradford.
Creating resources to support both local and national youth work contexts
We have continually worked to support youth and children leaders in developing paper and digital resources which helps groups, leaders and parents explore the meaning of life, reflect on the idea of faith and other personal interests and beliefs. We worked with national youth and children Christian charities to help develop a new Augmented Reality Christmas Resource made and written by a young person we are connected with. This opportunity for the young person gave them the chance to develop their skills in Art and Design to help see children across primary schools learn about the Christian understanding of Christmas.
We also developed a Digital Prayer Box allowing youth leaders in schools across Dublin, Ireland to have the chance to explore the meaning and methods of prayer within a traditional church setting. This gave the young people the chance to see and explore prayer within a Virtual Reality experience, be that on a Church Tour or Lord’s prayer simulation.
Healthy holidays April 2022
We felt during Covid-19, provision and support for families in the most needy areas of Leeds needed more all year round support during school holidays. With this in mind, we were able to secure a year’s worth of funding to help offer 6 weeks of activity and food provision across the year to help families that will struggle during school holidays to not feel that they do not have enough food or activities to provide for their children. This provision was given to support 60 kids in LS14 in the city of Leeds that gave local residents 6 weeks of hot food and provision for kids aged 4-11. The activities varied between sport, craft, football and cooking classes. Each time a child took part in the cooking class they were given a hamper of the ingredients they used to cook with to make at home with recipe cards to help them be able to recook the food they learnt with their families. This gave families that needed extra food enough, not just for the kids from the program we offered, but for all the family too.
Visiting Ireland
For many years now we have supported a network in Northern and Southern Ireland called CIYD. This partnership agreement helps their network to develop resources and teaching to help leaders they support to grow in confidence in their work as a youth and children leader. We will continue to develop the support we offer into CIYD as we grow our working partnership by creating social media material, weekly video sessions and digital resources.
Celebrating our 9th birthday
In November 2021 we celebrated the charity's 9th birthday in a small gathering as a team. The time spent together allowed us to rethink and shape our strategy in supporting and investing into local churches across Leeds to help strengthen youth and children’s work provisions.
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Missional Generation
Year Ended 31st August 2022
Trustee's Annual Report
Featured on TV, Songs of Praise
As the charity’s reputation developed, linked to the digital resources we were creating using Animation, Virtual and Augmented Reality; we were given the chance to be showcased and interviewed on Songs of Praise. This opportunity gave us the chance to share the story behind how this type of resource developed from a young person’s skills and interests. Over many years, we have created a number of VR and AR apps offering young people the chance to interactively learn through faith and life conversations. This gave us the way forward to working with other national partnerships to see churches, education and community groups use other resources we have on offer.
Speaking at events, training and conferences
Part of the work we do locally and nationally is to speak and input into events, training and conferences. We have been fortunate in being invited to a number of events, training and conferences both in Leeds and in Dublin, Ireland. These opportunities have given us the chance to showcase and demonstrate our understanding of youth and children’s work as well our digital understanding linked to Generation Z and Alpha Gen. We network at these events to not only widen our understanding, but to also strengthen our resources to customise to the needs of local churches, education and local community groups.
Plans for the future
Growing the MG worker model
We are hoping to further identify additional areas in Leeds and Bradford that require weekly youth and children’s resources, up to 16 hours a week. From our resource to date, we believe there are potentially 26 churches, education and community settings that could benefit from weekly provision, from one or more of our MG workers. We anticipate that there needs to be a growth of employing new members of staff to support the potential demand that we’ve identified.
Central youth gatherings
There is a great benefit to develop ongoing residential opportunities and events for children and young people that will support the social and emotional wellbeing for those that access extra-recreational provision. We anticipate creating 3 regular gatherings a year, and are developing conversations on running a Year 6 adventure camp.
Developing interactive faith and educational resources
We are hoping to build upon our national partnership agreement where we will be creating faith and educational resources that offer an all-year-round digital activities for churches, education and local community groups.
School holiday food and activity provision
We want to further build upon the support we offer children in the East of Leeds that need school holiday provision for food and activity plans. There are plans in motion to continue doing similar level of provision in the East of Leeds from September 2022 onwards, funding permitting.
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Missional Generation
Year Ended 31st August 2022
Trustee's Annual Report
Finance review
The financial position of the charity at 31st August 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:
| Net income / (expenditure) Restricted funds Unrestricted funds Total Funds |
2022 2021 (3,474) 11,272 - 102 67,426 70,798 |
|---|---|
| 67,426 70,900 |
Reserves policy
The Trustees have reviewed the charity’s needs for reserves in line with the guidance issued by the Charity Commission and consider it prudent that unrestricted reserves should be sufficient to cover three months running costs. Reserves held on the 31st August 2022 were £65,366 (2021: 70,798) this is 5.4 months of unrestricted expenditure (2021: 10.7 months). The Trustees are confident that future income will enable the charity to meet its foreseeable needs on the basis of planned activity.
Going concern consideration
There are no material uncertainties about the charities ability to continue as a going concern. The Trustees are confident that future income will enable the charity to meet its foreseeable needs on the basis of planned activity.
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Missional Generation
Year Ended 31st August 2022
Trustee's Annual Report
Statement of Trustees' responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
Approved by the Trustees
Name of Trustee:
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Signed on behalf of the Trustees:
───────────────────────────────────────────────────
Date of approval:
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Missional Generation
Year Ended 31st August 2022
Independent Examiners Report
I report to the trustees on my examination of the financial statements of Missional Generation ('the charity') for the year ended 31 August 2022.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Nigel Wyatt BSC FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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Missional Generation
Year Ended 31st August 2022
Statement of Financial Activities
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 2 | 64,311 | 47,460 | 111,771 | 50,518 |
| Charitable activities | 3 | 45,935 | 400 | 46,335 | 68,810 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Income | 110,246 | 47,860 | 158,106 | 119,328 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Expenditure | |||||
| Expenditure on charitable activities | 5 | 112,322 | 48,358 | 160,680 | 107,866 |
| Activities for generating income | 6 | 900 | - | 900 | 190 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total expenditure | 113,222 | 48,358 | 161,580 | 108,056 | |
| ────────── | ────────── | ────────── | ────────── | ||
| ────────── | ────────── | ────────── | ────────── | ||
| Net income / (expenditure) | (2,976) | (498) | (3,474) | 11,272 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Net income and net movement in funds | |||||
| Total funds brought forward | 13 | 70,798 | 102 | 70,900 | 59,628 |
| Transfers | 13 | (396) | 396 | - | - |
| ────────── | ────────── | ────────── | ────────── | ||
| Total funds carried forward | 13 | 67,426 | - | 67,426 | 70,900 |
| ────────── | ────────── | ────────── | ────────── |
All income and expenditure derive from continuing activities.
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Missional Generation
Year Ended 31st August 2022
Statement of Financial Position
| 31 Aug 2022 | 31 Aug 2021 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed asests | |||
| Tangible assets | 10 | 9,535 | 5,373 |
| Current assets | |||
| Debtors | 11 | 11,099 | 6,500 |
| Cash at bank and in hand | 49,050 | 60,594 | |
| ────────── | ────────── | ||
| 60,149 | 67,094 | ||
| Creditors: amounts falling due within one year | 12 | 2,259 | 1,567 |
| ────────── | ────────── | ||
| Net current assets | 57,890 | 65,527 | |
| ────────── | ────────── | ||
| Total assets less current liabilities | 67,426 | 70,900 | |
| ────────── | ────────── | ||
| Net assets | 14 | 67,426 | 70,900 |
| ────────── | ────────── | ||
| Funds of the charity | |||
| Restricted funds | 13 | - | 102 |
| Unrestricted funds | 67,426 | 70,798 | |
| ────────── | ────────── | ||
| Total charity funds | 67,426 | 70,900 | |
| ────────── | ────────── |
Directors responsibilities
These financial statements were approved by the board of trustees and authorised for issue :
Name of Trustee:
───────────────────────────────────────────────────
Signed on behalf of the Trustees:
───────────────────────────────────────────────────
Date of approval:
───────────────────────────────────────────────────
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
1 Accounting Policies
Basis of Preparation
The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
• All voluntary income from supporters are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.
• Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).
• Donated services and facilities are included at the value to the charity where this can be quantified and the donation is material to the accounts.
• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
• Volunteer time, the value of voluntary support for the work of the charity is not included in the accounts but is described in the accounts.
• Investment Income is included in the accounts when receivable.
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.
Liability Recognition
Abilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Tangible fixed assets
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over time, estimated useful live of the asset. Computer and Equipment assets are depreciated on a 25% straight line policy.
Pensions
The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
Taxation
The charity is exempt from tax on its charitable activities.
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
2 Income from donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations and gift aid | 64,311 | 15,000 | 79,311 |
| Grants | - | 32,460 | 32,460 |
| ────────── | ────────── | ────────── |
|
| Total | 64,311 | 47,460 | 111,771 |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Donations and gift aid | 25,524 | 15,000 | 40,524 |
| Grants | 2,500 | 7,494 | 9,994 |
| ────────── | ────────── | ────────── |
|
| Total | 28,024 | 22,494 | 50,518 |
| ────────── | ────────── | ────────── |
During the year £14,954 was received as a grant from the governments Department for Work and Pensions for workplaced support. All conditions of the grant were satisfied.
3 Income from charitable activities
| Income from charitable activities | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Expenses reimbursed | 366 | - | 366 |
| Speaking engagements and MG local | 499 | - | 499 |
| Mission fees and contributions | - | 400 | 400 |
| Resources, workshop and media development | 39,637 | - | 39,637 |
| Schools support income | 500 | - | 500 |
| Youth work support income | 4,933 | - | 4,933 |
| ────────── | ────────── | ────────── |
|
| Total | 45,935 | 400 | 46,335 |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Expenses reimbursed | - | - | - |
| Speaking engagements and MG local | 3,340 | - | 3,340 |
| Mission fees and contributions | - | 350 | 350 |
| Resources, workshop and media development | 65,120 | - | 65,120 |
| Schools support income | - | - | - |
| Youth work support income | - | - | - |
| ────────── | ────────── | ────────── | |
| Total | 68,460 | 350 | 68,810 |
| ────────── | ────────── | ────────── |
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
4 Volunteers
During the year we’ve had a number of volunteers from the churches we have supported, from members of leadership to parents, averaging around 20 volunteers.
5 Expenditure on charitable activities by expenditure type
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Administration costs | 11,887 | - | 11,887 |
| IT & website | 859 | - | 859 |
| Mission costs | - | 796 | 796 |
| MG local, speaking engagements and school costs |
3,202 | 1,000 | 4,202 |
| Office costs | 3,990 | - | 3,990 |
| Resource development and merchandise | 10,841 | - | 10,841 |
| Salary and subcontractor costs | 69,695 | 38,687 | 108,382 |
| Staff and team expense | 11,444 | 102 | 11,546 |
| Subscriptions | 404 | - | 404 |
| Project costs | - | 7,773 | 7,773 |
| ────────── | ────────── | ────────── |
|
| Total | 112,322 | 48,358 | 160,680 |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Administration costs | 8,573 | - | 8,573 |
| IT & website | 362 | - | 362 |
| Mission costs | - | 1,332 | 1,332 |
| MG local, speaking engagements and school costs |
1,106 | - | 1,106 |
| Office costs | 5,625 | - | 5,625 |
| Resource development and merchandise | 12,568 | - | 12,568 |
| Salary and subcontractor costs | 48,279 | 27,494 | 75,774 |
| Staff and team expense | 1,682 | - | 1,682 |
| Subscriptions | 846 | - | 846 |
| Project costs | - | - | - |
| ────────── | ────────── | ────────── |
|
| Total | 79,040 | 28,826 | 107,866 |
| ────────── | ────────── | ────────── |
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
6 Expenditure on activities for generating income
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Communication & fundraising costs | 900 | - | 900 |
| ────────── | ────────── | ────────── |
|
| 900 | - | 900 | |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Communication & fundraising costs | 190 | - | 190 |
| ────────── | ────────── | ────────── |
|
| 190 | - | 190 | |
| ────────── | ────────── | ────────── |
|
| Accountancy and independent examination fees | |||
| Fees payable to the independent examiner for: | |||
| 2022 | 2021 | ||
| £ | £ | ||
| Independent examination | 959 | 750 | |
| Accountancy services, internal reporting | 1,632 | 817 | |
| ────────── | ────────── |
||
| 2,591 | 1,567 | ||
| ────────── | ────────── |
7 Accountancy and independent examination fees
8 Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2022 | 2021 | |
|---|---|---|
| £ |
£ | |
| Wages and salaries | 99,811 | 51,841 |
| Social security costs | 2,566 | 1,012 |
| Employer contributions to pension plans | 2,105 | 1,669 |
| ────────── | ────────── | |
| 104,482 | 54,522 | |
| Subcontractor costs during the year | 3,900 | 22,135 |
| ────────── | ────────── | |
| Total staff costs | 108,382 | 76,657 |
| ────────── | ────────── | |
| The average head count of employees during the year was as follows: | ||
| 2022 | 2021 | |
| Average Head Count | 8 | 3 |
| Number of employees how received benefits of more than £60,000 during | the year was | as follows: |
| 2022 | 2021 | |
| More than £60,000 | - | - |
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
Key Management Personnel
The charity considers its key management personnel to be the CEO and the Trustees. The total employee benefits received by key management were as follows:
| benefits received by key management were as follows: | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Key management personnel employee benefit | 32,781 | 32,697 |
9 Trustee remuneration and expenses
During the year none of the trustees have been paid any remuneration (2021: nil). During the year none incurred out of pocket expenses (2021: £260).
10 Tangible Fixed Assets
| Computers and | |||
|---|---|---|---|
| Equipment | Total | ||
| £ | £ | ||
| Cost as at 1st Sept 2021 | 18,017 | 18,017 | |
| Additions | 7,142 | 7,142 | |
| Disposals | (760) | (760) | |
| ────────── | ────────── | ||
| Cost as at 31st August 2022 | 24,399 | 24,399 | |
| ────────── | ────────── | ||
| Depreciation as at 1st Sept 2021 | 12,645 | 12,645 | |
| Depreciation Charge | 2,979 | 2,979 | |
| Disposals | (760) | (760) | |
| ────────── | ────────── | ||
| Depreciation as at 31st August 2022 | 14,864 | 14,864 | |
| ────────── | ────────── | ||
| ────────── | ────────── | ||
| Net Book Value as at 31st August 2022 | 9,535 | 9,535 | |
| ────────── | ────────── | ||
| Net Book Value as at 1st Sept 2021 | 5,372 | 5,372 | |
| **11 ** | Debtors | ||
| 31 Aug 2022 31 Aug 2021 | |||
| £ | £ | ||
| Trade Debtors | 11,099 | 6,500 | |
| ────────── | ────────── | ||
| 11,099 | 6,500 | ||
| ────────── | ────────── | ||
| **12 ** | Creditors: amounts falling due within one year | ||
| 31 Aug 2022 31 Aug 2021 | |||
| £ | £ | ||
| Accruals | 2,259 | 1,567 | |
| ────────── | ────────── | ||
| 2,259 | 1,567 | ||
| ────────── | ────────── |
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Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
13 Analysis of charitable funds
| 31 Aug 2021 | Income | Expenditure | Transfers | 31 Aug 2022 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General fund | 70,798 | 110,246 | (113,222) | (396) | 67,426 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 70,798 | 110,246 | (113,222) | (396) | 67,426 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| 31 Aug 2021 | Income | Expenditure | Transfers | 31 Aug 2022 | |
| £ | £ | £ | £ | £ | |
| Restricted funds | |||||
| Mission United Faith In Life | - | 400 | (796) | 396 | - |
| Youth worker retreat | 102 | - | (102) | - | - |
| Confidential charitable trust grant |
- | 15,000 | (15,000) | - | - |
| Department of work and pensions - admin support |
- | 14,954 | (14,954) | - | - |
| Healthy holidays fund | - | 16,506 | (16,506) | - | - |
| Bradford VCS Alliance | - | 1,000 | (1,000) | - | - |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 102 | 47,860 | (48,358) | 396 | - |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total funds | 70,900 | 158,106 | (161,580) | - | 67,426 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
Fund transfers
During the year £396 was transferred from unrestricted funds to cover the cost incurred in the Mission United Faith In Life Funds
16
Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
Analysis of charitable funds cont.
| 31 Aug 2020 | Income | Expenditure | Transfers | 31 Aug 2021 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted funds | |||||
| General fund | 54,526 | 96,484 | (79,230) | (982) | 70,798 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 54,526 | 96,484 | (79,230) | (982) | 70,798 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| 31 Aug 2020 | Income | Expenditure | Transfers | 31 Aug 2021 | |
| £ | £ | £ | £ | £ | |
| Restricted funds | |||||
| Mission United Faith In Life | - | 350 | (1,332) | 982 | - |
| Youth worker retreat | 102 | - | - | - | 102 |
| Confidential charitable trust | - | 15,000 | (15,000) | - | - |
| grant | |||||
| Department of work and | - | 7,494 | (7,494) | - | - |
| pensions - admin support | |||||
| Bradford cathedral digital | 5,000 | - | (5,000) | - | - |
| resource | |||||
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 5,102 | 22,844 | (28,826) | 982 | 102 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Funds | 59,628 | 119,328 | (108,056) | - | 70,900 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
Fund descriptions for material funds
Mission United Faith In Life Youth worker retreat Confidential charitable trust grant
Department of work and pensions - admin support Bradford cathedral digital resource
Healthy holidays fund Bradford VCS Alliance
Funds to facilitate local mission work in Leeds and Bradford. Funds to provide youth worker retreat conferences. Funding toward specific project work.
Administration support.
Funding toward creating a specific digital resource for and with Bradford Cathedral.
Support families in Leeds with food and activities during the school holidays. Grant given for youth project activity costs.
17
Missional Generation
Year Ended 31st August 2022
Notes to the Financial Statements
14 Analysis of net assets between funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Fixed assets | 9,535 | - | 9,535 |
| Current assets | 58,849 | 1,300 | 60,149 |
| Creditors less than 1 year | (959) | (1,300) | (2,259) |
| ────────── | ────────── | ────────── |
|
| 67,426 | - | 67,426 | |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Fixed Assets | 5,373 | - | 5,373 |
| Current Assets | 66,992 | 102 | 67,094 |
| Creditors less than 1 year | (1,567) | - | (1,567) |
| ────────── | ────────── | ────────── |
|
| 70,798 | 102 | 70,900 | |
| ────────── | ────────── | ────────── |
15 Related party transactions
There were no related party transactions during the year ending 31st August 2022 (2021: nill).
16 Gift In Kind
During the year Missional Generation received no gifts in kind (2021: one donation of legal advice on copyright law to the value of £3,240).
18