**Charity Number 1156788**
## **VISIBLE MINISTRIES**
**(Charitable Incorporated Organisation)**
**ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2020**
## **VISIBLE MINISTRIES**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
## **COMPANY INFORMATION**
## **Board of Trustees**
J Hancock (Chair) R Mckay-Smith V Horsfield L Round L Hutchinson R Leslie
**Governing Document** Constitution dated 10 January 2014
**Charity Registration Number** 1156788
## **Registered Office**
Glenn House Houston Park MANCHESTER M50 2BP
**Independent Examiner** Gregory Webb CPA AIA GLW Management Services Ltd 6 Norwich Crescent Chadwell Heath ROMFORD ESSEX RM6 4UW
## **Bankers**
Lloyds Bank
## **CONTENTS**
||Page|
|---|---|
|Company Information|1|
|Trustees Report|2-5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Balance Sheet|8|
|Detailed Statement of Financial Activities with comparatives|9|
|Notes to the Accounts|10-13|
1
## **VISIBLE MINISTRIES**
## **Trustees' Report For the Year ended 31 August 2020**
The Trustees present their report and accounts for the year ended 31 August 2020.
The accounts have been prepared in accordance with the Charities Act 2011, the Accounting & Reporting by Charities, and Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016).
## **Objectives and Activities**
1. To advance the education of the public, particularly, but not exclusively, in the area of Christianity and sexual health.
2. The relief of persons who are in need, hardship or distress, in particular, but not exclusively, by the provision of counselling and support.
The majority of Visible Ministries activities are delivered through the flagship initiative the Naked Truth project, which seeks to 'open eyes and free lives from the damaging impact of pornography'. A team of communicators, educators, and professional therapists work nationally with churches, schools, and other agencies to provide awareness, education, and recovery programs to men, women and young people.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## **Public Benefit**
In planning the activities of the charity, the trustees have given consideration to the guidance on public benefit issued by the Charity Commission, in particular to ensure that:
- There are identifiable benefits
- Benefits are to the public or a section of the public
- The benefits relate closely to the charitable objectives
## **Financial Review Summary**
Total income for the year ended 31 August 2020 was £294,662 (2019: £219,085). Total expenditure for the year ended 31 August 2020 was £237,680 (2019: £232,727).
Expenditure includes expenditure on restricted fund activity, and which is using the restricted funds carried forward from the previous financial year.
Cash balances are £138,465 at 31 August 2020 (2019: £58,270) Restricted fund balances are £14,655 at 31 August 2020 (2019: £27,859)
## **Reserves Policy**
The Charity does not intend to accumulate significant reserves, and relies upon the ongoing support of its donors to meet future costs. The intention is to build unrestricted reserves to an amount equivalent to 3 months staff costs.
This level of reserves is designed to provide an orderly reduction in charity activity should income decline for any reason.
2
## **Overview of Activities:**
## **Open Eyes**
Through our flagship project Naked Truth we seek open eyes and free lives from the damaging impact of pornography. 'Open Eyes’ represents our aim to provide education and awareness initiatives and we have continued to achieve this through on going schools work, conferences and creative content. 'Free Lives’ represent our recovery programmes, where we aim to provide provide professional and accessible support to those impacted by the porn use.
It was a year of 2 halves, with Covid impacting our team and goals for the second half of the year.
## **Open Eyes (Awareness and Education)**
Four of the the core staff were furloughed and we paused the sessional work of other team from April until September, these staff members were key to the development and delivery of our education and awareness projects. However prior to April in this period we:
- Delivered 64 lessons to over 3000 pupils
- Delivered 2 regional conferences for church leaders and their teams
- Launched an online training platform - nakedtruth.training
- Continued to recruit associates to deliver lessons, workshops and facilitate groups.
- Funding secured and pilot phase planned (post lockdown) for a YouTube channel aimed at School
- Pupils
- Continued to create awareness through press, web and radio
## **Free Lives (Recovery and Support)**
Covid and Lockdown actually saw an increase in enquiries and sign ups to our recovery and support programmes. The recovery team were not furloughed and continued to work throughout this whole period.
Free Lives
- Recovery team grew to 5 trained coaches/counsellors
- Continued to deliver recovery groups in 6 international timezones.
- Provided “Lockdown focused” resources for both users and partners.
- Continued the growth membership of the WholeHearted recovery programme for partners &
- spouses of porn users.
- Continue to see growth in the Whole Life Programme membership to provide continued support to help individuals move from recovery into on going sobriety
- Recruited and established team in US, NZ and UK
3
- Saw an increase in 1 to 1 counselling with team delivering 100 hours a month in 1 to 1 sessions.
The increase in subscriptions for WholeHearted and WholeLife plus the significant take up of one to one sessions during lockdown has shown a significant increase in Free Lives income.
## **Future Plans**
In 2020/21 Visible intends to continue its focus in the areas of awareness, education and recovery through our flagship project, Naked Truth.
- Have 20 trained Click to Kick (8 week recovery programme) facilitators
- 10 professional coaches/counsellors on team
- Complete 25 click to kick groups by September 2021
- 121 sessions grow to 250 hours a month
- 10 trained schools asscociates
- 50 sessions delivered in schools for free
- Increase online presence through youtube and social media
- Begin filming for Youth Youtube Channel
- Deliver first non english speaking recovery group
- Deliver online international conference
- Continue to grow WholeHearted and WholeLife memberships.
- Write and Launch 10 training/support courses for nakedtruth.training
- Increase awareness and education through press, radio and television.
## **Additional Comments**
In Jan 2020, Junction Church was closed down as an active project. The project leaders decided to allocate restricted funds to Compassion UK to support to build classroom in Thailand, Harpurhey Community Church (HCC) for community projects and a lunch programme at Holy Trinity School in Harpurhey for pupil’s of families with no recourse to public funds.
In March 2020, the Trustees of the charity MediaWatch UK approached Visible, as they were winding down and wanted to allocate their assets to the on going education and awareness work of Naked Truth. This significant income of nearly just under £60k was a timely and generous contribution to the work, and as Trustees we hope to continue MediaWatch’s legacy of educating and protecting young people from explicit adult content.
## **Structure, governance and management**
Visible Ministries is a Charitable Incorporated Association (CIO). The Charity is governed by the Trustees listed on page 1. New Trustees are appointed by the existing Board of Trustees on the basis of their expertise and involvement in futhering the mission and vision of the Charity. The Board of Trustees has a variety of experience including Christian Ministry, fundraising, education, publishing, and commercial business skills. The Board is accountable to the Charity Commission for the careful use of charitable and other public funds, and for the achievement of appropriate performance standards in service delivery. The Board of Trustees meets at least quarterly to oversee the vision & strategies of the Charity.
4
With the growth of activities of the charity, an increasing level of expertise is required on a day-to-day basis and an established management process is in place that is capable of running the affirs of the Charity. The Charity's manager (CEO) is appointed by the Board of Trustees, and is in charge of the dayto-day management of the charity. The CEO is accountable to the Trustees.
The Trustees remain committed to advancing the Christian faith , education in the areas of Christianity & sexual health, and the relief of persons in need, particularly through the provision of couselling & support.
## **Trustees Responsibilities**
The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
**On Behalf of the Trustees**
**J Hancock**
Date: 28th April 2021 J Hancock
5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
## **VISIBLE MINISTRIES**
I report on the accounts of the charity for the year ended 31 August 2020 set out on pages 7 to 9 inclusive, which have been prepared on the basis of the accounting policies on pages 10 to 13 inclusive
## **Respective responsibilities of Trustee & Examiner**
As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the CIO's accounts 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**
Since the CIO's gross income exceeded GBP 250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am member of the Association of International Accountants (AIA), which is one of the listed bodies.
GLW Management Services Ltd also provides bookkeeping & payroll services to the CIO. I can confirm that as a member of the Certified Practising Accountants (CPA) & Association of International Accountants (AIA) I am subject to the FRC's Revised Ethical Standards 2016, which I have applied in respect to this engagement.
Based on my examination, no matter has come to my attention which gives me reasonable casuse to believe that in any material respect, accounting records have not been kept in accordance with section 130 of the 2011 Act, or that the accounts presented do not accord with those records, or the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008, other than any requirement that the accounts give a 'true anf fair view', which is not a matter considered as part of an independent examination.
I have no concerns and have across no other matters in connection with my examination to which attention should be drawn in this report, in order to enable a proper understanding of the accounts to be reached.
Gregory Webb 29th April 2021 Certified Practising Accountant (CPA), AIA
For and on behalf of: GLW Management Services Ltd 6 Norwich Crescent Chadwell Heath ROMFORD RM6 4UW
6
## **VISIBLE MINISTRIES**
## **Statement of Financial Activities**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
## **Summary Income and Expenditure Account**
|Note
**INCOME AND ENDOWMENTS FROM**
General Donations & Legacies
2
Charitable Activities
2
Investment income
Total income
**EXPENDITURE ON**
Charitable activities
**3**
Total expenditure
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds
2020
2019
£
£
£
£
180,733
11,618
192,352
172,603
102,294
-
102,294
46,479
14
3
17
3|
|---|---|
||283,041
11,621
294,662
219,085
220,880
16,800
237,680
232,726|
||220,880
16,800
237,680
232,726
62,161
(5,179)
56,982
(13,641)
8,024
(8,024)
-
-|
||70,185
(13,203)
56,982
(13,641)|
||70,185
(13,203)
56,982
(13,641)|
||30,523
27,859
58,381
72,023|
||100,708
14,656
115,364
58,381|
Movements on reserves and all recognised gains and losses are shown above.
The notes on page 10-13 form part of these accounts.
7
## **VISIBLE MINISTRIES**
## **BALANCE SHEET**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
|Note
**CURRENT ASSETS**
Debtors
5
Cash at bank
6
**CURRENT LIABILITIES**
Liabilities falling due within one year
7
Net Current Assets
**NET ASSETS**
**FUND BALANCES**
Unrestricted funds
8
General Funds
Restricted Funds
8|Unrestricted
Restricted
Total funds
Total funds
Funds
Funds
2020
2019
£
£
£
£
4,563
-
4,563
1,111
123,809
14,656
138,465
58,270|
|---|---|
||128,372
14,656
143,028
59,381|
||27,665
-
27,665
1,000|
||100,708
14,656
115,364
58,381|
|||
||100,708
14,656
115,364
58,381|
||100,708
100,708
30,522
14,656
14,656
27,859|
||100,708
14,656
115,364
58,381|
Approved by the Trustees and signed on their behalf on the 28th April 2021 by:
## **R Leslie**
---------------------------------------
R Leslie
## **J Hancock**
---------------------------------------
J Hancock
The notes on page 10-13 form part of these accounts.
8
## **VISIBLE MINISTRIES**
## **Detailed Statement of Financial Activities with Comparatives**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
|Note
**INCOME FROM**
General donations
2
Charitable activities
2
Investment income
Total income
**EXPENDITURE ON**
Charitable activities
3
Total expenditure
**Net income/(expenditure)**
Transfers between funds
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|Total
Total
Funds
Funds
2020
2019
2020
2019
2020
2019
£
£
£
£
£
£
180,733
140,404
11,618
32,199
192,352
172,603
102,294
46,478
-
-
102,294
46,478
14
3
3
17
3
Unrestricted Funds - General
Restricted Funds|
|---|---|
||283,041
186,885
11,621
32,199
294,662
219,084
220,880
200,351
16,800
32,375
237,680
232,726|
||220,880
200,351
16,800
32,375
237,680
232,726|
||62,161
(13,466)
5,179
-
176
-
56,982
(13,641)
8,024
0
(8,024)
0
-
-|
||70,185
(13,466)
(13,203)
(176)
56,982
(13,641)|
||70,185
(13,466)
(13,203)
(176)
56,982
(13,641)|
||30,523
40,767
27,859
31,256
58,381
72,023|
||100,708
27,301
14,656
31,080
115,364
58,381|
Movements on reserves and all recognised gains and losses are shown above.
9
## **VISIBLE MINISTRIES**
## **Notes to the Accounts**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
## **1 Accounting Policies**
|a)
b)
c)
d)
e)
f)|Donated and grant income:
Other income and expenditure:
Funds:
Fixed assets and depreciation:
Depreciation periods are as follows:
Office Equipment
4 years
Computer equipment
4 years
Pension costs:
Taxation
Unrestricted funds are donations and other income received or generated for the objects of the charity without specified purpose and
are available for purposes as directed by the trustees. Restricted funds are amounts received where the donor has specified the
purpose for which it should be used.
Fixed assets acquired for use by the charity are capitalised and depreciated over their estimated useful life unless they cost less than
£500 when they are written off on purchase.
The company operates a defined contribution scheme for those employees who are eligible for auto-enrolment. Pension premiums
are charged as they fall due.
The accounts have been prepared under the historic cost convention, in accordance with applicable accounting standards and follow
the FRS 102 Statement of Recommended Practice: Accounting by Charities 2015. The following are the accounting policies which
have been applied in dealing with material items:-
Donated income and grants receivable are taken into account when received by the charity. Income received in circumstances where
a claim for repayment of tax has been or will be made to HM Revenue & Customs is grossed up for the tax recoverable. Any amount
of tax reclaimed from HM Revenue & Customs but not yet received is shown within the charity's debtors.
Investment income is taken into account when receivable and expenditure, including irrecoverable VAT, when incurred by the charity,
regardless of when payment is made. Grants payable are taken into account at the earlier of when they are paid or become
constructive obligations.|
|---|---|
The charity is a registered charity and is exempt from taxation under the Income & Corporation Taxes Acts. g) Cashflow statement The company has taken advantage of the exemption provided by the FRS 102 SORP and has not prepared a Cash Flow Statement for the year.
10
## **VISIBLE MINISTRIES**
## **Notes to the Accounts**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
|**2**
**Voluntary income**
Gifts - Individuals
Gifts - Churches
Gifts - Businesses
Trust & Grant funding
Gifts - Junction Church
Tax refund
**Income from Charitable Activities**
Free Lives - Recovery
Speaking fees and Honorariums
Resource sales
Income - School sessions
JRS - HMRC
Other income
**3**
**Charitable activity**
**a**
**Direct Charitable Costs**
Project staff costs
Freelance and external consultancy
Project delivery costs
Cost of resource sales
Web Design & IT Software
Junction Church costs
**b**
**Support & Administration**
Staff costs
Rent and rates
Office, computer, phones, & admin
costs
Travel and subsistence
Legal and professional fees
Marketing and promotions
Governance costs
Insurance
Tithes
Bookkeeping
Other
**Combined charitable activity cost**|Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
49,825
-
49,825
55,060
7,200
7,200
4,491
36,197
36,197
22,000
81,300
9,000
90,300
72,102
2,618
2,618
13,064
6,212
6,212
5,886|
|---|---|
||180,733
11,618
192,352
172,603|
||Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
-
-
66,658
66,658
28,646
2,363
2,363
6,666
1,565
1,565
1,827
5,843
5,843
5,534
19,074
19,074
-
6,790
6,790
3,805|
||102,294
-
102,294
46,478|
||Unrestricted
Restricted
Total
Total
Funds
Funds
2020
2019
£
£
£
£
69,853
69,853
90,570
42,212
8,885
51,097
9,832
3,339
3,339
22,197
912
912
6,013
5,814
5,814
2,199
7,915
7,915
-|
||122,131
16,800
138,931
130,811|
||£
£
£
£
50,585
50,585
49,235
15,000
15,000
11,200
2,178
2,178
9,274
9,104
9,104
10,075
-
-
35
430
430
1,486
1,100
1,100
1,000
1,302
1,302
1,290
11,490
11,490
15,512
3,654
3,654
2,722
3,905
3,905
87|
||98,749
0
98,749
101,916|
||220,880
16,800
237,680
232,727|
The amount paid to GLW Management Services Ltd (2019: GLW Management Services Ltd) to prepare the accounts and conduct the independent examination of the accounts for year ending August 31st 2020 was £1,100 (2019: £1,000).
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**VISIBLE MINISTRIES**
## **Notes to the Accounts**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
## **4 Staff & Trustees**
|**Trustees**||
|---|---|
|Gross wages, salaries & benefits in kind
Employer's National Insurance costs
Pension costs
Staff Training
Total staff costs|2020
2019
£
£
107,733
123,023
6,480
8,477
5,092
5,980
1,134
2,325|
||120,438
139,805|
The charity has 4.5 (2019: 4.5) full time equivalent employed staff. Many of its activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
No Trustee received reimbursed expenses in connection with their role as Trustee.
|**5**
**Debtors and Prepayments**
Trade Debtors
Other Debtors
**6**
**Cash at Bank and in Hand**
Bank operating accounts
**7**
**Creditors: liabilities falling due within one year**
Accruals
Deferred Income
Other creditors|2020
2019
479
970
4,085
141|
|---|---|
||4,563
1,111|
||138,465
58,270|
||138,465
58,270|
||1,700
1,000
25,000
-
965
-|
||27,665
1,000|
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**VISIBLE MINISTRIES**
**Notes to the Accounts**
## **FOR THE YEAR ENDED 31st AUGUST 2020**
## **8 Funds**
|Restricted Funds
Bursary
Junction Church
General Funds|Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
£
£
£
£
£
14,795
9,003
8,885
(257)
14,656
13,064
2,618
7,915
(7,767)
-|
|---|---|
||27,859
11,621
16,800
(8,024)
14,656|
||30,523
283,041
220,880
8,024
100,708|
||58,382
294,662
237,680
-
115,364|
The assets and liabilities represented by the various funds are as follows:
|Restricted funds
Unrestricted funds|Fixed
Bank & cash
Other net
Total
assets
balances
assets
£
£
£
£
-
14,656
14,656
-
123,809
(23,101)
100,708|
|---|---|
||0
138,465
(23,101)
115,364|
**Purpose of Restricted Funds** Bursary Junction Church
Bursary Funding to subsidise the clinical fees for individuals who have been referred for therapy. Funding to pilot a new church plant in Manchester.
The Trustees decided to close this project & distribute funds to 3 separate projects.
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