Registered Charity no. 1156660
Missional Generation
Trustees Annual Report and Accounts Year Ended 31st August 2023
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Missional Generation
Year Ended 31st August 2023
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees 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 2023
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
Date of Incorporation
The Trustees
The trustees who have served during the year until the date this report was approved are:
Alistair Gilfillan Appointed June 23 Rev Emma Wilkinson Appointed July 23 Kim Lawrence Appointed July 22 Sophie Pecher Rev Derek Jones Nic Castle Resigned March 24
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 2023
Trustees 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 trustees at any of the trustee's meetings with a quorate attendance. The governing document trustees 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
Supporting Local Churches
We have continually supported local churches in developing their youth and children's provision by providing them with Missional Generation workers. These workers invest 6, 12, or 18 hours weekly to aid in this development. To date, we are supporting 6 churches by offering weekly youth and children’s provision. This support helps encourage churches and grow their confidence in connecting with children both within and alongside the local churches and schools.
Supporting Local Youth and Children’s Leaders
We continue to offer comprehensive mentoring and coaching services for youth and children's leaders who are part of local churches and Christian charities. Our goal is to support these leaders in developing their youth and children's ministries through creative and innovative approaches.
Our mentoring and coaching program includes meeting with leaders five times a year, providing a structured and consistent framework for growth and development. During these sessions, we offer targeted mentoring and coaching designed to equip leaders with the skills and knowledge they need to effectively nurture and develop faith in young people within their specific contexts.
In addition to these meetings, we also provide resources and tools that help leaders implement best practices in their ministries, ensuring that they can engage with and inspire the youth and children they work with. By fostering a collaborative and supportive environment, we aim to empower leaders to create dynamic and impactful youth and children's programs that resonate within their communities. Through our ongoing commitment to mentoring and coaching, we strive to enhance the overall quality and effectiveness of youth and children's ministries, ultimately contributing to the spiritual growth and development of young people in local churches and Christian organisations.
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Missional Generation
Year Ended 31st August 2023
Trustees Annual Report
Team Expansion
We were fortunate to increase our team with a new member of staff to support the youth and children’s provision this gave a number of local churches the weekly youth and children investment we aim to offer. We expanded our digital development teams offering more investment into local churches and national organisations.
We are continually supporting national and local churches with digital innovation to help enhance our curriculum and address seasonal times of the year such as Easter and Christmas. This enables the church to consider creative ways to connect with young people, children, and families around the idea of faith exploration.
Camps
We have continued to support local churches through our youth and children camps and weekends away, which have been instrumental in building support and resilience within the different groups we assist across Leeds and Bradford. These camps and retreats provide invaluable opportunities for young people to connect, learn, and grow in a supportive environment outside their regular settings. The experience not only strengthens the bonds within the group but also nurtures their personal and spiritual development.
Recognising the significant benefits of these residential experiences, we are committed to continuing this vital aspect of our ministry. Our plans include offering more residentials as a key component of our program. We aim to share the responsibilities, costs, and challenges associated with organising these events, making it easier for local churches to participate. By doing so, we hope to alleviate some of the logistical and financial burdens that can often hinder such valuable initiatives, ensuring that more young people have access to these transformative experiences.
Year 6 Camps
We facilitated a residential for year six students who were transitioning from primary school to secondary school for the first time. As a charity, we saw a group of 30 participate. The feedback we received has been overwhelmingly positive, and we have discussed extending this opportunity to an annual event. Our goal is to widen the number of children and young people taking part, with the primary objective of supporting children in developing resilience, confidence, and assurance as they navigate what it means to be part of a new school environment and learn new concepts of life.
Mission United Faith in Life
Our central events, such as Mission United Faith in Life, provide young people with the opportunity to connect with peers in the local area, offering them a space to explore life and become proactive in their communities. Through these activities, they develop new skills and interests. Each time we facilitate such a gathering (which happens three times a year), we aim to involve young people in leadership roles. For instance, at our November event, young participants took the lead and hosted the activities we rotate these youth-led events across churches in Leeds and Bradford.
Healthy Holiday
We recognised the need for additional year-round support for families in the most underserved areas of Leeds, particularly during school holidays. With this in mind, we secured a year's worth of funding to offer six weeks of activities and food provision throughout the year to help families struggling during school breaks. This initiative supported 30 children in LS14, Leeds, providing local residents with six weeks of hot meals and engaging activities for kids aged 4-11. The activities ranged from sports and crafts to football and cooking classes. Each time a child participated in a cooking class, they received a hamper with the ingredients used in the session, along with recipe cards to recreate the meals at home. This not only provided extra food for the children in the program but also for their entire families.
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Missional Generation
Year Ended 31st August 2023
Trustees Annual Report
Weekends Away and Camps
We have also organised and facilitated weekends away and camps for the young people we engage with across the churches we support. These are valuable times where we can gather young people and their leaders to explore life conversations and reflect on their personal, emotional, and spiritual well-being.
Eco-Gen Initiative
We developed a new initiative called Eco-Gen, which helps young people explore creative solutions over five weeks to address environmental concerns. This initiative includes facilitating conversations and finances to support a refillable station in local churches. Eco-Gen has successfully engaged young people's thoughts and concerns about their local and global environment, empowering them to voice their concerns and run refillable stations in 2 churches, selling items to the wider congregation.
Support Networks
We regularly facilitate Youth Workers and Children’s Workers breakfasts across Leeds and Bradford. These gatherings provide opportunities for leaders to discuss their experiences, seek support, and ensure their emotional well-being is being cared for. This initiative helps us to coach and support those within our network.
Fundraising Strategy
We have continually developed our fundraising strategy to encourage new regular supporters and one-off donors. This effort helps generate funds for the charity and shares information about our work across local and national investments.
Governance and Trustees
We have increased the level of governance within our trustees by adding new members to our trustee team. This expansion provides the necessary investment and expertise to continue developing our work across the north of England.
Plans for the future
Growing the MG Worker Model/ Proposed Plan for Future Growth
Expanding the Missional Generation (MG) Youth and Children Workers Model. As advocates for the Missional Generation (MG) approach to youth and children's ministry, our focus is on empowering churches to create innovative initiatives that cater to the unique needs of young individuals. Central to our model is to develop more weekly youth and children provision in local churches where young minds can thrive and spiritual growth can flourish.
To further expand the reach of the MG worker model, we are actively strategising to identify new opportunities for engagement within Leeds and Bradford. Building on our wealth of experience and extensive research, we are in conversation with a number of churches where weekly provision of youth and children's resources could have a significant impact. These settings have diverse needs, requiring anywhere from 6 to 16 hours of support per week.
In response to this growing demand, we recognise the imperative of developing our team with a new governance structure with two team leaders. By increasing our personnel, we can ensure that each setting receives tailored support and guidance from our MG workers, maintaining the high standard of service for which we are known.
We are committed to establishing a robust network of dedicated MG workers capable of making a lasting difference in the lives of young people and children throughout Leeds, Bradford, and beyond.
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Missional Generation
Year Ended 31st August 2023
Trustees Annual Report
Ongoing Support for Youth and Children Leaders
We will continue to develop ongoing support for coaching and mentoring youth and children's needs across Leeds and Bradford, with the intention to expand this investment to areas along the M62 corridor. Our coaching and mentoring model can be customized to the individual and their personal needs. We are confident that the churches we support can adapt our model to invest in their youth and children leaders effectively.
Central Youth Gatherings
There is a significant benefit in developing ongoing residential opportunities and events for children and young people, as they greatly support the social and emotional well-being of those accessing extra-recreational provision. Recognizing this, we successfully ran a Year 6 adventure camp and are now looking to expand this initiative. Our goal is to invite more children to take part in these transformative experiences.
In addition to the Year 6 adventure camp, we anticipate creating three regular gatherings a year, providing consistent opportunities for young people to connect, learn, and grow in a supportive environment. We are excited about the potential impact of these expanded offerings and are actively developing plans to bring them to fruition.
Finance Review
The financial position of the charity on 31st August 2023 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 |
2023 2022 7,615 (3,474) 3,075 - 71,966 67,426 |
|---|---|
| 75,041 67,426 |
Reserves Policy
The Trustees have reviewed the charity’s need 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 of August 2023 were £71,966 (2022: £67,426) this is 5.4 months of unrestricted expenditure (2022: 5 months). The Trustees are confident that future income will enable the charity to meet its foreseeable needs based on planned activity.
Going Concern Consideration
There are no material uncertainties about the charity's 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 2023
Trustees 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
Derek Jones
Name of Trustee:
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Signed on Behalf of the Trustees:
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Date of Approval:
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27/06/2024
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Missional Generation
Year Ended 31st August 2023
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 2023.
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.
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28/06/2024 Nigel Wyatt BSC FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF
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Missional Generation
Year Ended 31st August 2023
Statement of Financial Activities
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| 2023 | 2022 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Donations and legacies | 2 | 46,592 | 43,533 | 90,125 | 80,107 |
| Charitable activities | 3 | 117,530 | 2,552 | 120,082 | 77,999 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Income | 164,122 | 46,085 | 210,207 | 158,106 | |
| ────────── | ────────── | ────────── | ────────── | ||
| Expenditure | |||||
| Expenditure on charitable activities | 5 | 158,826 | 43,294 | 202,120 | 160,680 |
| Activities for generating income | 6 | 472 | - | 472 | 900 |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Expenditure | 159,298 | 43,294 | 202,592 | 161,580 | |
| ────────── | ────────── | ────────── | ────────── | ||
| ────────── | ────────── | ────────── | ────────── | ||
| Net Income / (Expenditure) | 4,824 | 2,791 | 7,615 | (3,474) | |
| ────────── | ────────── | ────────── | ────────── | ||
| Net Income and Net Movement in Funds | |||||
| Total funds brought forward | 13 | 67,426 | - | 67,426 | 70,900 |
| Transfers | 13 | (284) | 284 | - | - |
| ────────── | ────────── | ────────── | ────────── | ||
| Total Funds Carried Forward | 13 | 71,966 | 3,075 | 75,041 | 67,426 |
| ────────── | ────────── | ────────── | ────────── |
All income and expenditure derive from continuing activities.
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Missional Generation
Year Ended 31st August 2023
Statement of Financial Position
| 31 Aug 2023 | 31 Aug 2022 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed Asests | |||
| Tangible assets | 10 | 6,540 | 9,535 |
| Current Assets | |||
| Debtors | 11 | 9,237 | 11,099 |
| Cash at bank and in hand | 62,179 | 49,050 | |
| ────────── | ────────── | ||
| 71,416 | 60,149 | ||
| Creditors: amounts falling due within one year | 12 | 2,915 | 2,259 |
| ────────── | ────────── | ||
| Net Current Assets | 68,501 | 57,890 | |
| ────────── | ────────── | ||
| Total Assets Less Current Liabilities | 75,041 | 67,426 | |
| ────────── | ────────── | ||
| Net Assets | 14 | 75,041 | 67,426 |
| ────────── | ────────── | ||
| Funds of the Charity | |||
| Restricted funds | 13 | 3,075 | - |
| Unrestricted funds | 71,966 | 67,426 | |
| ────────── | ────────── | ||
| Total Charity Funds | 75,041 | 67,426 | |
| ────────── | ────────── |
Directors Responsibilities
These financial statements were approved by the board of trustees and authorised for issue :
Derek Jones
Name of Trustee:
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Signed on Behalf of the Trustees:
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27/06/2024
Date of Approval:
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Missional Generation
Year Ended 31st August 2023
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 2023
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
Liabilities 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 four year straight line basis.
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 2023
Notes to the Financial Statements
2 Income from Donations and Legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations and gift aid | 46,592 | 10,000 | 56,592 |
| Grants | - | 33,533 | 33,533 |
| ────────── | ────────── | ────────── |
|
| Total | 46,592 | 43,533 | 90,125 |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations and gift aid | 32,647 | 15,000 | 47,647 |
| Grants | - | 32,460 | 32,460 |
| ────────── | ────────── | ────────── |
|
| Total | 32,647 | 47,460 | 80,107 |
| ────────── | ────────── | ────────── |
During the year, £14,954 was received as a grant from the Governments Department for Work and Pensions for workplace support. All conditions of the grant were satisfied.
3 Income from Charitable Activities
| Income from Charitable Activities | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Expenses reimbursed | 7,723 | - | 7,723 |
| Speaking engagements and MG local | 7,336 | - | 7,336 |
| MG church worker | 42,867 | - | 42,867 |
| Mission fees and contributions | - | 2,552 | 2,552 |
| Resources, workshop and media development | 54,744 | - | 54,744 |
| Schools support income | 1,500 | - | 1,500 |
| Youth work support income | 3,360 | - | 3,360 |
| ────────── | ────────── | ────────── |
|
| Total | 117,530 | 2,552 | 120,082 |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Expenses reimbursed | 366 | - | 366 |
| Speaking engagements and MG local | 499 | - | 499 |
| MG church worker | 31,664 | - | 31,664 |
| 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 | 77,599 | 400 | 77,999 |
| ────────── | ────────── | ────────── |
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Missional Generation
Year Ended 31st August 2023
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 | 2023 | |
| £ | £ | £ | |
| Administration costs | 11,917 | - | 11,917 |
| IT & website | 5,937 | - | 5,937 |
| Mission costs | - | 1,753 | 1,753 |
| MG local, speaking engagements and school costs |
13,271 | - | 13,271 |
| Office costs | 3,532 | - | 3,532 |
| Project costs | 4,050 | 9,346 | 13,396 |
| Resource development and merchandise | 10,363 | - | 10,363 |
| Salary and subcontractor costs | 100,358 | 32,195 | 132,553 |
| Staff and team expense | 8,699 | - | 8,699 |
| Subscriptions | 699 | - | 699 |
| ────────── | ────────── | ────────── |
|
| Total | 158,826 | 43,294 | 202,120 |
| ────────── | ────────── | ────────── |
|
| 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 |
| Project costs | - | 7,773 | 7,773 |
| 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 |
| ────────── | ────────── | ────────── |
|
| Total | 112,322 | 48,358 | 160,680 |
| ────────── | ────────── | ────────── |
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Missional Generation
Year Ended 31st August 2023
Notes to the Financial Statements
6 Expenditure on Activities for Generating Income
| Expenditure on Activities for Generating Income | |||
|---|---|---|---|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Communication & fundraising costs | 472 | - | 472 |
| ────────── | ────────── | ────────── |
|
| 472 | - | 472 | |
| ────────── | ────────── | ────────── |
|
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Communication & fundraising costs | 900 | - | 900 |
| ────────── | ────────── | ────────── |
|
| 900 | - | 900 | |
| ────────── | ────────── | ────────── |
|
| Accountancy and Independent Examination Fees | |||
| Fees payable to the independent examiner for: | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Independent examination | 1,021 | 959 | |
| Accountancy services, internal reporting | 1,349 | 1,632 | |
| ────────── | ────────── |
||
| 2,370 | 2,591 | ||
| ────────── | ────────── |
7 Accountancy and Independent Examination Fees
8 Staff Costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 127,133 | 99,811 |
| Social security costs | 2,337 | 2,566 |
| Employer contributions to pension plans | 2,889 | 2,105 |
| ────────── | ────────── | |
| 132,359 | 104,482 | |
| Subcontractor costs during the year | 194 | 3,900 |
| ────────── | ────────── | |
| Total Staff Costs | 132,553 | 108,382 |
| ────────── | ────────── | |
| The average head count of employees during the year was as follows: | ||
| 2023 | 2022 | |
| Average Head Count | 10 | 8 |
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Missional Generation
Year Ended 31st August 2023
Notes to the Financial Statements
Staff Costs Cont.
The number of employees who have received benefits of more than £60,000 during the year was as follows:
2023 2022 - - More than £60,000
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:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Key management personnel employee benefits | 32,910 | 32,781 |
9 Trustee Remuneration and Expenses
During the year, none of the trustees have been paid any remuneration (2022: nil). During the year none of the trustees incurred out of pocket expenses (2022: £nill).
10 Tangible Fixed Assets
| **10 ** | Tangible Fixed Assets | ||
|---|---|---|---|
| Computers and | |||
| Equipment | Total | ||
| £ | £ | ||
| Cost as at 1st Sept 2022 | 24,399 | 24,399 | |
| Additions | - | - | |
| Disposals | - | - | |
| ────────── | ────────── | ||
| Cost as at 31st August 2023 | 24,399 | 24,399 | |
| ────────── | ────────── | ||
| Depreciation as at 1st Sept 2022 | 14,864 | 14,864 | |
| Depreciation Charge | 2,995 | 2,995 | |
| Disposals | - | - | |
| ────────── | ────────── | ||
| Depreciation as at 31st August 2023 | 17,859 | 17,859 | |
| ────────── | ────────── | ||
| ────────── | ────────── | ||
| Net Book Value as at 31st August 2023 | 6,540 | 6,540 | |
| ────────── | ────────── | ||
| Net Book Value as at 1st Sept 2022 | 9,535 | 9,535 | |
| **11 ** | Debtors | ||
| 2023 | 2022 | ||
| £ | £ | ||
| Trade Debtors | 9,237 | 11,099 | |
| ────────── | ────────── | ||
| 9,237 | 11,099 | ||
| ────────── | ────────── |
15
Missional Generation
Year Ended 31st August 2023
Notes to the Financial Statements
12 Creditors: amounts falling due within one year
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Accruals | 2,915 | 2,259 |
| ────────── | ────────── | |
| 2,915 | 2,259 | |
| ────────── | ────────── |
13 Analysis of Charitable Funds
| 31 Aug 2022 | Income | Expenditure | Transfers | 31 Aug 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Unrestricted Funds | |||||
| General fund | 67,426 | 164,122 | (159,298) | (284) | 71,966 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 67,426 | 164,122 | (159,298) | (284) | 71,966 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| 31 Aug 2022 | Income | Expenditure | Transfers | 31 Aug 2023 | |
| £ | £ | £ | £ | £ | |
| Restricted Funds | |||||
| Mission United Faith In Life | - | 2,552 | (2,836) | 284 | - |
| Department of work and pensions - admin support |
- | 12,502 | (12,502) | - | - |
| Healthy holidays | - | 20,031 | (16,956) | - | 3,075 |
| Seacroft youth work | - | 10,000 | (10,000) | - | - |
| Warm spaces | - | 1,000 | (1,000) | - | - |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | - | 46,085 | (43,294) | 284 | 3,075 |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Funds | 67,426 | 210,207 | (202,592) | - | 75,041 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
Fund Transfers
During the year £284 was transferred from unrestricted funds to cover the cost incurred in the Mission United Faith In Life fund.
16
Missional Generation
Year Ended 31st August 2023
Notes to the Financial Statements
Analysis of Charitable Funds Cont.
| 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 | - | 15,000 | (15,000) | - | - |
| grant | |||||
| Department of work and | - | 14,954 | (14,954) | - | - |
| pensions - admin support | |||||
| Healthy holidays fund | - | 16,506 | (16,506) | - | - |
| Bradford cathedral digital | - | 1,000 | (1,000) | - | - |
| resource | |||||
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total | 102 | 46,860 | (47,358) | 396 | - |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| ────────── | ────────── | ────────── | ────────── | ────────── | |
| Total Funds | 70,900 | 157,106 | (160,580) | - | 67,426 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
Fund Descriptions for Material Funds
Mission United Faith In Life Confidential charitable trust
t Department of work and pensions - admin support Bradford cathedral digital resource Bradford VCS Alliance
Healthy holidays Seacroft youth work Warm spaces
Funds to facilitate local mission work in Leeds and Bradford. Funding toward specific project work.
Administration support.
Funding toward creating a specific digital resource for and with Bradford Cathedral.
Grant given for youth project activity costs.
Leeds Community Foundation grant given to run a Healthy Holidays Program run during school holidays. Funds donated for youth work in Seacroft
Voluntary Action Leeds grant given to create weekly warm spaces for young
17
Missional Generation
Year Ended 31st August 2023
Notes to the Financial Statements
14 Analysis of Net Assets Between Funds
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Fixed assets | 6,540 | - | 6,540 |
| Current assets | 71,416 | - | 71,416 |
| Creditors less than 1 year | (2,915) | - | (2,915) |
| ────────── | ────────── | ────────── |
|
| 75,041 | - | 75,041 | |
| ────────── | ────────── | ────────── |
|
| 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) |
| ────────── | ────────── | ────────── |
|
| 67,425 | - | 67,425 | |
| ────────── | ────────── | ────────── |
15 Related Party Transactions
There were no related party transactions during the year ending 31st August 2023 (2022: nil).
18