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2021-08-31-accounts

Charity Number 1156788

VISIBLE MINISTRIES

(Charitable Incorporated Organisation)

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021

VISIBLE MINISTRIES

FOR THE YEAR ENDED 31st AUGUST 2021

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 2-4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Detailed Statement of Financial Activities with comparatives 8
Notes to the Accounts 9-12

1

VISIBLE MINISTRIES

Trustees' Report For the Year ended 31 August 2021

The Trustees present their report and accounts for the year ended 31 August 2021.

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:

Financial Review Summary

Total income for the year ended 31 August 2021 was £328,609 (2020: £294,662). Total expenditure for the year ended 31 August 2021 was £323,832 (2020: £237,680).

Expenditure includes expenditure on restricted fund activity, and which is using the restricted funds carried forward from the previous financial year.

Cash balances are £129,721 at 31 August 2021 (2020: £138,465). Restricted fund balances are £20,928 at 31 August 2021 (2020: £14,655).

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 professional and accessible support to those impacted by the porn use.

Open Eyes (Awareness and Education)

• We doubled our reach in schools this year delivering 98 lessons in 45 different schools and colleges reaching over 7,300 pupils.

• During this year we won a competition to receive a year’s of free PR from PR agency Jersey Road, which started in Jan 2021. By August 2021 we had 25 pieces of media coverage creating awareness around the issue and our work in both Christian and mainstream outlets such Radio 4 and national press. Views & listeners were estimated at over 1.6 million.

• Continued to recruit associates to deliver lessons and workshops. This team has now grown to 27 confirmed associates delivering lessons and peer facilitated support groups.

Our aim is that majority of our content, presentations and programmes are accessible and aimed at people of any or no faith background. However we have continue to develop and deliver some specific content aimed at local churches and Christians.

Recovery

• Continue to see growth in the Whole Life Programme membership to provide continued support to help individuals move from recovery into on-going sobriety.

3

Future Plans

In 2021/22 Visible intends to continue its focus in the areas of awareness, education and recovery through our flagship project, Naked Truth.

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 furthering 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.

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 affairs 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 counselling & 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

Date: 26 April 2022 J Hancock

4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

VISIBLE MINISTRIES

I report on the accounts of the charity for the year ended 31 August 2021 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 27 April 2022 Certified Practising Accountant (CPA), AIA

For and on behalf of:

GLW Management Services Ltd 6 Norwich Crescent Chadwell Heath ROMFORD RM6 4UW

5

VISIBLE MINISTRIES

Statement of Financial Activities

FOR THE YEAR ENDED 31st AUGUST 2021

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
2021
2020
£
£
£
£
149,165
9,000
158,165
192,352
170,438
-
170,438
102,294
6
-
6
17
319,609
9,000
328,609
294,662
321,104
2,728
323,832
237,680
321,104
2,728
323,832
237,680
(1,494)
6,272
4,778
56,982
0
0
-
-
(1,494)
6,272
4,778
56,982
(1,494)
6,272
4,778
56,982
100,708
14,656
115,364
58,381
99,214
20,928
120,142
115,364

Movements on reserves and all recognised gains and losses are shown above.

The notes on page 9-12 form part of these accounts.

6

VISIBLE MINISTRIES

BALANCE SHEET

FOR THE YEAR ENDED 31st AUGUST 2021

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
2021
2020
£
£
£
£
1,928
-
1,928
4,563
108,793
20,928
129,721
138,465
110,720
20,928
131,648
143,028
11,506
-
11,506
27,665
99,214
20,928
120,142
115,364
99,214
20,928
120,142
115,364
99,214
99,214
100,708
20,928
20,928
14,656
99,214
20,928
120,142
115,364

Approved by the Trustees and signed on their behalf on the 26 April 2022 by:

R Leslie

J Hancock

The notes on page 9-12 form part of these accounts.

7

VISIBLE MINISTRIES

Detailed Statement of Financial Activities with Comparatives

FOR THE YEAR ENDED 31st AUGUST 2021

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
2021
2020
2021
2020
2021
2020
£
£
£
£
£
£
149,165
180,734
9,000
11,618
158,165
192,352
170,438
102,294
-
-
170,438
102,294
6
3
14
6
17
Unrestricted Funds - General
Restricted Funds
319,609
283,031
9,000
11,632
328,609
294,662
321,104
220,880
2,728
16,800
323,832
237,680
321,104
220,880
2,728
16,800
323,832
237,680
(1,494)
62,151
6,272
(5,168)
4,778
56,982
0
0
0
0
-
-
(1,494)
62,151
6,272
(5,168)
4,778
56,982
(1,494)
62,151
6,272
(5,168)
4,778
56,982
100,708
100,708
14,656
14,656
115,364
58,381
99,214
162,859
20,928
9,488
120,142
115,364

Movements on reserves and all recognised gains and losses are shown above.

8

VISIBLE MINISTRIES

Notes to the Accounts

FOR THE YEAR ENDED 31st AUGUST 2021

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.

9

VISIBLE MINISTRIES

Notes to the Accounts

FOR THE YEAR ENDED 31st AUGUST 2021

2
Voluntary income
Gifts - Individuals
Gifts - Churches
Gifts - Businesses
Trust & Grant funding
Gifts - Junction Church
Tax refund
Income from Charitable Activities
Free Lives - Recovery
Associate Coach Income
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
Associate Coach costs
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
Marketing and promotions
Governance costs
Insurance
Tithes
Bookkeeping
Other
Combined charitable activity cost		 Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
40,571
-
40,571
49,825
4,200
4,200
7,200
200
200
36,197
100,274
9,000
109,274
90,300
-
-
-
2,618
3,920
3,920
6,212
149,165
9,000
158,165
192,352
Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
-
-
49,068
49,068
66,659
101,836
101,836
-
800
800
2,363
4,760
4,760
1,565
2,915
2,915
5,843
3,185
3,185
19,074
7,874
7,874
6,790
170,438
-
170,438
102,294
Unrestricted
Restricted
Total
Total
Funds
Funds
2021
2020
£
£
£
£
75,508
75,508
69,854
37,241
2,728
39,969
51,097
92,643
92,643
-
2,444
2,444
3,339
350
350
912
7,227
7,227
5,814
-
7,915
215,412
2,728
218,140
138,931
£
£
£
£
50,339
50,339
50,586
16,400
16,400
15,000
7,062
7,062
2,178
8,628
8,628
9,104
739
739
430
1,200
1,200
1,100
1,283
1,283
1,302
5,308
5,308
11,490
4,110
4,110
3,654
10,624
10,624
3,905
105,691
0
105,691
98,749
321,104
2,728
323,832
237,680

The amount paid to GLW Management Services Ltd (2020: GLW Management Services Ltd) to prepare the accounts and conduct the independent examination of the accounts for year ending August 31st 2021 was £1,200 (2020: £1,100).

10

VISIBLE MINISTRIES

Notes to the Accounts

FOR THE YEAR ENDED 31st AUGUST 2021

4 Staff & Trustees

Trustees
Gross wages, salaries & benefits in kind
Employer's National Insurance costs
Pension costs
Staff Training
Total staff costs		 2021
2020
£
£
113,277
107,732
7,602
6,480
4,518
5,092
449
1,134
125,846
120,438

The charity has 4.5 (2020: 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		 2021
2020
100
479
1,828
4,084
1,928
4,563
129,721
138,465
129,721
138,465
9,035
1,700
-
25,000
2,471
965
11,506
27,665

11

VISIBLE MINISTRIES

Notes to the Accounts

FOR THE YEAR ENDED 31st AUGUST 2021

8 Funds

Funds
Restricted Funds
Bursary
General Funds
The assets and liabilities represented by the va
Restricted funds
Unrestricted funds		 Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
£
£
£
£
£
14,656
9,000
2,728
20,928
14,656
9,000
2,728
0
20,928
100,708
319,609
321,104
-
99,214
115,364
328,609
323,832
-
120,142
rious funds are as follows:
Fixed
Bank & cash
Other net
Total
assets
balances
assets
£
£
£
£
-
20,928
20,928
-
108,793
(9,579)
99,214
0
129,721
(9,579)
120,142

Purpose of Restricted Funds Bursary

Bursary Funding to subsidise the clinical fees for individuals who have been referred for therapy.

12