**Charity Number 1156788**
## **VISIBLE MINISTRIES**
**(Charitable Incorporated Organisation)**
**ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2022**
## **VISIBLE MINISTRIES**
## **FOR THE YEAR ENDED 31st AUGUST 2022**
## **COMPANY INFORMATION**
|**Board of Trustees**|J Hancock (Chair)||
|---|---|---|
||R Mckay-Smith (resigned 23 January 2022)||
||V Horsfield (resigned 1 December 2022)||
||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||
||c/- Registered Office (UK) Ltd||
||85 Great Portland Street||
||First Floor, LONDON||
||W1W 7LT||
|**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 2022**
The Trustees present their report and accounts for the year ended 31 August 2022.
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**
The Charity made a deficit for the year ended 31 August 2022 of £16,196 (2021: surplus of £4,932). Total income for the year ended 31 August 2022 was £372,674: (2021: £328,604). Total expenditure for the year ended 31 August 202 was £388,871 (2021: £323,672).
Expenditure includes expenditure on restricted fund activity, and which is using the restricted funds carried forward from the previous financial year.
Cash balances are £120,932 at 31 August 2022 (2021: £129,875). Restricted fund balances are £17,678 at 31 August 2022 (2021: £20,928).
## **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.
“THERE COMES A POINT WHERE WE NEED TO STOP JUST PULLING PEOPLE OUT OF THE RIVER. WE NEED TO GO UPSTREAM AND FIND OUT WHY THEY ARE FALLING IN.” – DESMOND TUTU
Naked Truth is one of the few initiatives in the world tackling the damaging impact of pornography both upstream and downstream. Our work focuses equally on addiction recovery (pulling people out of the river) and prevention education (helping people not fall in).
## **Open Eyes (Awareness, Education & Equipping)**
- We achieved our stated goals for schools work this year with and increase in our reach by delivering
- 139 lessons in 67 different schools and colleges reaching over 11,500 pupils.
- Created age-appropriate curriculum for key stages 3, 4 & 5 (11-18s)
- We have continued to recruit schools associates based around the UK, we achieved our target with 16 schools associates now active in our wider team.
- We have continued to deliver parental workshops both in person in schools and streamed online.
• In June, we hosted a parliamentary event in the houses of parliament for MPs, Peers and other leaders. Focused on providing case studies and studies for the online safety bill, a number of our clients shared stories of the impact of pornography on their lives after exposure during their childhood.
- We achieved a stated goal and commissioned a spoken word film that unpacks our vision and mission to help recruit new associates & advocates and activists around our cause.
- We continued to increase awareness and education through press and radio.
Our aim is that the majority of our content, presentations and programmes are accessible and aimed at people of any or no faith background. However, we have continued to develop and deliver some specific content aimed at local churches and Christians.
- We held a 3-day international online conference called the P WORD conference to educate and equip
- church leaders with 40+ world-class experts contributing.
- We launched a “church membership programme” with online, on-demand training and resources to
- equip churches.
- Spoke and led seminars at various national and international conferences
3
## **Free Lives (Recovery & Transformation)**
- We continue to deliver recovery groups in 6 international time-zones
• We continue to recruit a team of professionally qualified and experienced coaches and counsellors to facilitate our programmes. Growing our team of professionals to 11 individuals based in 3 countries.
- We continue to train volunteers to facilitate our peer support programme, click to kick. This team has
- grown to 15 trained facilitators.
• We launched 16 new Click to Kick groups during the period for both men and women.
• Continued the growth in membership of the WholeHearted recovery programme for partners & spouses of porn users and the Whole Life Programme to provide continued support to help individuals move from recovery into ongoing sobriety. With 53 individuals joining these long-term programmes.
• Continued to deliver 1 to 1 counselling with the team delivering an average of 170 hours a month in individual and couples sessions.
• Launched residential weekends for focused intensive recovery. We delivered 3 residentials in the UK and US.
- Over 12,000 individuals have completed our online courses this year.
## **Future Plans**
In 2022/23 Visible intends to continue its focus on awareness, education and recovery through our flagship project, Naked Truth. Some goals include
- NT Education to deliver sessions in 85 Schools
- Have active Schools Associates in 15 different UK counties
- Develop age-appropriate content for Key Stage 2
- 100 new Whole Life and Whole Hearted Subscriptions
- 40 Click to Kick Groups launched with at least 5 in other languages
- Launch professionally facilitated Click to Kick groups
- Run residential intensives in UK, US, NZ and Australia
- Launch a podcast for churches
- Continue to raise awareness through press and media
4
## **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 day-today 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: 15 March 2023 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 2022 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 16 March 2023 Certified Practising Accountant (CPA), AIA
GLW Management Services Ltd c/- Registered Office (UK) Ltd 85 Great Portland Street First Floor LONDON W1W 7LT
6
## **VISIBLE MINISTRIES**
## **Statement of Financial Activities**
## **FOR THE YEAR ENDED 31st AUGUST 2022**
## **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
2022
2021
£
£
£
£
151,859
-
151,859
158,165
220,800
-
220,800
170,438
16
-
16
-
372,674
-
372,674
328,603
385,621
3,250
388,871
323,672
385,621
3,250
388,871
323,672
(12,946)
(3,250)
(16,196)
4,932
0
0
-
-
(12,946)
(3,250)
(16,196)
4,932
(12,946)
(3,250)
(16,196)
4,932
99,368
20,928
120,296
115,364
86,422
17,678
104,100
120,296|
|---|---|
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 2022**
|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
2022
2021
£
£
£
£
573
-
573
1,928
103,254
17,678
120,932
129,875
103,827
17,678
121,505
131,802
17,405
-
17,405
11,506
86,422
17,678
104,100
120,296
86,422
17,678
104,100
120,296
86,422
86,422
99,368
17,678
17,678
20,928
86,422
17,678
104,100
120,296|
|---|---|
Approved by the Trustees and signed on their behalf on the 15 March 2023 by:
R Leslie
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 2022**
|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
2022
2021
2022
2021
2022
2021
£
£
£
£
£
£
151,859
149,165
-
9,000
151,859
158,165
220,800
170,438
-
-
220,800
170,438
16
-
-
16
-
372,674
319,603
-
9,000
372,674
328,604
385,621
321,104
3,250
2,728
388,871
323,672
385,621
321,104
3,250
2,728
388,871
323,672
(12,946)
(1,501)
(3,250)
6,272
(16,196)
4,932
0
0
0
0
-
-
(12,946)
(1,501)
(3,250)
6,272
(16,196)
4,932
(12,946)
(1,501)
(3,250)
6,272
(16,196)
4,932
99,368
162,859
20,928
9,488
120,296
115,364
86,422
161,358
17,678
15,760
104,100
120,296
Unrestricted Funds - General
Restricted Funds|
|---|---|
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 2022**
## **1 Accounting Policies**
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:-
a) Donated and grant income: 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. b) Other income and expenditure: 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. c) Funds: 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. d) Fixed assets and depreciation: 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. Depreciation periods are as follows: Office Equipment 4 years Computer equipment 4 years e) Pension costs: The company operates a defined contribution scheme for those employees who are eligible for auto-enrolment. Pension premiums are charged as they fall due. f) Taxation
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 2022**
|**2**
**Voluntary income**
Gifts - Individuals
Gifts - Churches
Gifts - Businesses
Trust & Grant funding
Tax refund
**Income from Charitable Activities**
Free Lives - Recovery
Associate Coach Income
Speaking fees and Honorariums
Resource sales
Income - School sessions
Events Income
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
**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
2022
2021
£
£
£
£
71,063
-
71,063
40,571
6,800
6,800
4,200
300
300
200
71,100
-
71,100
109,274
2,596
2,596
3,920
151,859
-
151,859
158,165
Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
-
-
49,068
163,563
163,563
101,836
1,522
1,522
800
665
665
4,760
18,690
18,690
2,915
26,864
26,864
-
-
-
3,185
9,497
9,497
7,874
220,800
-
220,800
170,438
Unrestricted
Restricted
Total
Total
Funds
Funds
2022
2021
£
£
£
£
91,085
91,085
75,508
26,783
3,250
30,033
39,809
132,257
132,257
92,643
10,030
10,030
2,444
538
538
350
8,131
8,131
7,227
268,824
3,250
272,074
217,980
£
£
£
£
60,723
60,723
50,339
14,850
14,850
16,400
4,640
4,640
7,060
19,344
19,344
8,628
324
324
739
1,400
1,400
1,200
1,336
1,336
1,283
5,213
5,213
5,308
3,680
3,680
4,110
5,286
5,286
10,624
116,796
0
116,796
105,691
385,621
3,250
388,871
323,672|
|---|---|
The amount paid to GLW Management Services Ltd (2021: GLW Management Services Ltd) to prepare the accounts and conduct the independent examination of the accounts for year ending August 31st 2022 was £1,400 (2021: £1,200).
11
**VISIBLE MINISTRIES**
## **Notes to the Accounts**
## **FOR THE YEAR ENDED 31st AUGUST 2022**
## **4 Staff & Trustees**
|Gross wages, salaries & benefits in kind
Employer's National Insurance costs
Pension costs
Staff Training
Total staff costs|2022
2021
£
£
132,027
113,277
6,547
7,602
9,295
4,518
3,939
449
151,808
125,846|
|---|---|
The charity has 4.5 (2021: 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|2022
2021
573
100
-
1,828
573
1,928
120,932
129,875
120,932
129,875
17,251
9,035
-
155
2,471
17,405
11,506|
|---|---|
12
**VISIBLE MINISTRIES**
## **Notes to the Accounts**
## **FOR THE YEAR ENDED 31st AUGUST 2022**
## **8 Funds**
|Restricted Funds
Bursary
General Funds
sets and liabilities represented by the va
Restricted funds
Unrestricted funds|Opening
Incoming
Outgoing
Transfers
Closing
balance
resources
resources
in the year
balance
£
£
£
£
£
20,928
-
3,250
17,678
20,928
-
3,250
0
17,678
99,368
372,674
385,621
-
86,422
120,296
372,674
388,871
-
104,100
rious funds are as follows:
Fixed
Bank & cash
Other net
Total
assets
balances
assets
£
£
£
£
-
17,678
17,678
-
103,254
(16,832)
86,422
0
120,932
(16,832)
104,100|
|---|---|
The assets and liabilities represented by the various funds are as follows:
**Purpose of Restricted Funds**
Bursary
Bursary Funding to subsidise the clinical fees for individuals who have been referred for therapy.
13