## **ANNUAL REPORT 2022-23** **Southampton City Mission,** Unit 5 Second Avenue Business Park, Southampton, SO15 0LP Tel: 023 8055 0435 email: office@southamptoncitymission.co.uk www.southamptoncitymission.co.uk ## Contents **CHAIRMAN’S REPORT ........................................................................................... 3 STRUCTURE, OBJECTS & GOVERNANCE ................................................................. 4 SCM BASICS BANK ................................................................................................ 4 SCM MARKETPLACE .............................................................................................. 5 SCM SCHOOLS....................................................................................................... 7 GENERAL MANAGER’S REPORT ............................................................................. 8** **2** ## **CHAIRMAN’S REPORT** Great is Thy faithfulness! Great is Thy faithfulness! Morning by morning new mercies I see. All I have needed Thy hand has provided – “Great is Thy faithfulness” Lord unto me. The refrain of this popular hymn perfectly incapsulates the experience of the City Mission throughout the past year. The faithfulness of God stands out as a constant reality and as a positive encouragement in days, not only fraught with great challenges, but also redolent with numerous opportunities. With so many locally facing financial uncertainty the role of the five Basic Banks has been singularly important. It has been the busiest year on record, with, in some winter months, over 2,000 people receiving food parcels. This is desperately needed emergency aid, with clients given vouchers from over 1,500 possible referrals agencies within Southampton. Jen Sissons, so vital in the initial setting up of the Marketplace Project, moved to a new job in the Autumn and Jacqueline James took over. Already she has brought fresh enthusiasm and energy to the expansion of the Marketplaces with three more now in place in Millbrook, Townhill Park and Weston. All such expansion is dependent on the tireless volunteers who so willingly give up their time. They are instrumental in fostering a sense of belonging and community, which enables members to feel part of a sympathetic and supportive group. September 2022 saw the appointment of Joyce Wan to the school’s team. She has had considerable recent experience in working with young children and joins a dedicated group of staff and volunteers who take a range of assemblies, especially at Harvest, Christmas and Easter, as well as the Question of Faith days. As we still have an opening to present the importance and relevance of Christian teaching and experience in schools to young people we will continue to do so, and indeed, seek opportunities to expand the scope of this particular ministry. Each month we have been blessed by the faithful giving of God’s people as well as receiving timely gifts from a number of Trust funds. We are grateful too that the City Council acknowledges the importance of SCM’s role in the City and has allocated monies to assist us in the relief of hardship. We prayed last year for God’s continuing hand on SCM, and it is the testimony of staff, volunteers and Trustees that His faithfulness has been so very evident in 2022/23. We look to Him in the coming months and thank Him for all his goodness. ## **Chris Ford Chairman of Trustees** **3** ## **STRUCTURE, OBJECTS & GOVERNANCE** Southampton City Mission (CIO) is a charitable incorporated organisation registered with the Charity Commission in England and Wales under charity number 1162099. It was registered on 10 June 2015 and was set up to take forward the activities of Southampton City Mission, established in 1963. The assets and activities of Southampton City Mission (251142) were transferred to SCM (CIO) on 1st April 2016. Its governing document during 2022/23 was the constitution adopted on 10 November 2014. The objects of the CIO are: to advance the Christian faith for the benefit of the public in accordance with the basic tenets of historical Biblical Christianity; to prevent and relieve poverty in the City of Southampton and its neighbouring area by providing items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty; and to advance education for persons of any age by providing or assisting in the development of their mental, physical and moral capabilities through work in schools and other educational institutions and by supporting other charities in England, the UK or abroad. The projects and activities outlined in this report are undertaken to support these objects. The charity is governed by a Board of Trustees, currently numbering 6, who delegate the daily running of the charity to a small staff team. A large team of over 200 dedicated volunteers are also vital to the delivery of all the charity’s services. During 2022/23 the Trustees met 6 times as a full board and held additional sub-group meetings to discharge their duties. ## **SCM BASICS BANK** Number of 4 day food parcels provided 21,170 Number of overnight parcels provided 305 Number of people clothed 2,903 (Figures shown are for the period 01/04/2022 – 31/03/2023) In the past year, SCM Basics Bank has faced unprecedented challenges as we grapple with the farreaching consequences of the cost of living crisis. The demand for our services surged, with more individuals and families turning to us for support. Despite these challenges, we have embraced opportunities to collaborate with the community and strengthen our mission. The cost of living crisis has adversely affected many in our community, compelling them to seek assistance from SCM Basics Bank. From August to March, we experienced a significant surge in demand for our services, with a peak of people fed 2,194 times in a single month during that period. Because of the increase in demand for food parcels and the decrease in donations we started to buy food from wholesale to help ensure we **4** fed all those who came through our doors. This had not been done on this scale and frequency before in Basics Bank’s history. In the summer of 2022 we proudly partnered with the Daily Echo in a collaborative "Boost the Bank" campaign. This joint effort garnered support from the community and brought attention to the growing need in Southampton. As a result of this campaign we were publicly supported by both our local Members of Parliament. They chose to visit and see for themselves the growing issue of food and clothing insecurity and the need for systemic changes to address the cost of living crisis. It was another very busy Christmas with each food bank hitting record numbers each week, at its highest we distributed food for 165 people in one day. Our partnership with the Daily Echo continued during the holiday season. This allowed us to again highlight the need to donate food in this particular crisis. The charity was featured in an interview on Radio Solent, providing a platform to discuss the challenges we face, and our commitment to making a difference in the community. The interview got further attention and support from the public. We extend our heartfelt gratitude to those who donate, volunteer, our community partners, and all those who have supported this project. Their contributions of money, food, time and prayer have been invaluable in helping us make a difference in the lives of those in need. ## **Vicky Mckillen SCM Basics Bank Manager** ## **SCM MARKETPLACE** This year has been an exciting time of huge growth and development of the Marketplace project across Southampton. In May 2022 the second Marketplace opened at All Saints Church in Millbrook where demand for the project has been extremely high. The membership grew rapidly and reached capacity by the end of 2022. The Marketplace community in Millbrook has also provided much needed support to many members in difficult circumstances, with signposting services provided weekly by The Society of St James which has been an invaluable resource. The opening of the third Marketplace quickly followed in July 2022 at Townhill Park Community Centre in partnership with City Life Church and Ascension Church. Growth in membership here has been **5** steadier but the introduction of the Marketplace community space in this area has been much needed and is flourishing. The expansion of the Marketplace project has been made possible by the purchase of a refrigerated van with which we can collect and deliver all the chilled and frozen stock safely. We are very grateful to our supporters and funders who made this essential purchase possible. Meanwhile, the first Marketplace, which opened in April 2021, at Saint Mary’s Church continues to thrive and grow. The community space has developed and is now known as “The Meeting Place” which, alongside the Marketplace, includes a pay-as-you-can café, weekly visits from Social Prescribers, Citizen’s Advice, and other organisations. The Meeting Place is open to non-Marketplace members as well as members and is a thriving community space. Towards the end of 2022 planning started for the fourth Marketplace at Holy Trinity Church in Weston. With an enthusiastic team of volunteers gathered mostly from the church congregation, training and preparations for opening the Marketplace in March 2023 quickly gathered pace and went very smoothly. Demand for the project has also been very high in Weston with a long waiting list even before opening in March. Between April 2022 and March 2023 Marketplace members shopped 2,866 times which amounts to at least 42,990 items of food provided during that period. We have been encouraged by the positive feedback from all the Marketplaces. Members are extremely grateful for the food which has enabled them to provide fresh and healthy meals for their family. The money they have saved has enabled members to clear debts, to keep on top of their other bills and to save. But Marketplace is more than just a food project; the Marketplace communities have quickly become safe havens with a warm welcome and a supportive atmosphere, a vibrant hub of friendship with easy access to further professional help when needed. None of this would be possible without the huge commitment and enthusiasm of our Marketplace volunteers who collect and deliver food, keep the Marketplace shop well stocked, clean and inviting and provide a warm welcome and listening ear to our members. We are so grateful to each and every one of our wonderful volunteers. We are also grateful for our church partners at each venue who provide us with the space and facilities to run the Marketplaces. It is such a privilege to partner with local churches as they reach out to their local community with love and compassion. ## **Jacqueline James SCM Marketplace Manager** **6** ## **SCM SCHOOLS** The 2022/23 academic year began with Joyce Wan joining us as a Schools Worker and her previous teaching and mission experience was quickly put to good use in the busy Autumn Term. During the year we visited 48 different schools in person, inputting into schools’ PSHE, SMSC, and RE curriculum, whilst presenting the relevance of the Gospel in a variety of ways. Our visits consisted of: - ➢ 159 Question of Faith sessions - ➢ 71 Assemblies - ➢ 17 Transition Support sessions - ➢ 6 Prayer Spaces - ➢ 8 CAP Money Kids sessions - ➢ 3 Weekly Grow Community groups Demand for our services has continued to grow, with schools asking for support in new and different ways which we’re excited to explore. For example, we have been asked to provide specific workshops on relationships to support PSHE and RE, and assemblies on diversity and inclusion. We were also delighted to be invited to support **It was great to see how** wider school community events such as summer fayres. **much information the** **It was great to see how much information the children retained and the confidence they had when answering questions. The Q & A session was lovely.** Whilst we were able to return to fully on-site visits this year, our Youtube Channel still exists as an additional resource available to schools in Southampton and beyond. There is a catalogue of 95 Online Assemblies and 61 ‘Question Time’ videos (short videos of Team Leaders giving answers to the questions we frequently get asked by children in schools.) Transition Support sessions were again in demand from primary schools and we were able to distribute the Scripture Union booklet ‘It’s Your Move: Your Secondary School Survival Guide’ to **985 pupils.** Lots of interactive activities and the day was split into lots of short activities – perfect for the cohort’s bubbly nature. Great resources. The CAP Money Kids sessions which we began delivering in the 21/22 academic year have grown in popularity. The one day workshops have been designed by Christians Against Poverty (CAP) to help children in Years 5&6 become money-wise and we have adapted the material for use across other year groups. Among other things, pupils have the opportunity to think about the sorts of costs we encounter for basic living, how large or small these are and to have a go at costing a basket of common shopping items. **7** Volunteers are a vital part of our schools team and it’s been exciting to see the size of our volunteer team grow with **5 volunteer Team Leaders** , and **31 volunteer Team Members** involved during the year. Ellie made a volunteer recruitment video which we sent to local churches which has encouraged others to get involved. Ellie continued to represent SCM at Southampton **SACRE** meetings and further developed the Schools Hub branch of the **City Mission Movement UK** with a retreat day at the end of September 2022. We have continued in close partnership with Scripture Union throughout the year and are looking to develop and strengthen our links with schools and churches across the region. During the year we ran a “how to support your local school” workshop for one church and have contributed to holiday clubs and Messy Church events. It has been so encouraging to have opportunities to support churches to develop their own links with schools and their local community. ## **GENERAL MANAGER’S REPORT** ## **1 Thessalonians 5: 16-18 NIV** ## _**“Rejoice always, pray continually, give thanks in all circumstances; for this is God’s will for you in Christ Jesus.”**_ It has been another roller coaster of a year for Southampton City Mission. The cost of living crisis has dominated much of our planning and service through our church based food projects. Yet even in times of increased need, we can thank God for the opportunities to love and serve those who are struggling, for the service and sacrifice of our volunteers, and for God’s provision of food, clothes, finances and Grace to keep us in a position to be salt and light in our city. There have been a lot of staff changes over the year and it is always hard to say goodbye to old friends. At the same time we are grateful for new colleagues, fresh eyes and new areas of experience and expertise joining the team. Thousands and thousands of Southampton’s Primary School age children have had the opportunity to hear, examine, discuss, act out and understand the stories and themes of the Bible through our Schools Work this year. It is so life-giving to be around these young people as they encounter the stories about Jesus, often for the first time. Despite the societal upheaval and uncertain times, there are always endless things to give thanks to the Lord for, and we continue to do so! ## _Staff changes_ At the end of March 2022 we said goodbye to our Schools Lead Matt Gwyn as he and his family moved to the USA in obedience to God’s call on their lives. We were also sad to lose Mark Matthews from our warehouse as he moved to Northern Ireland during April to be nearer his wife’s family. June saw us saying goodbye to Jen Sissons as she moved to York to get married but we were able to welcome Jacqueline James as our new Marketplace Manager to take on that growing project. Finally in September we took on Joyce Wan, who had been working in Mission on the O.M ship Logos Hope, as another full-time Schools Worker. **8** ## _Wider work_ As well as running our three projects: SCM Schools, SCM Basics Bank and SCM Marketplace – staff also work wider into the city and region, networking, partnering, encouraging, equipping and serving. Some examples from this year of areas where we have made an impact are: - ➢ The holiday provision steering group - ➢ The anti-poverty network - ➢ Partnership research with Dr Diana Smith from the University of Southampton - ➢ Love Southampton’s Cost of Living Summit - ➢ Visits from both Southampton Members of Parliament - ➢ Creating the Food Aid Forum across Southampton - ➢ City Mission Movement UK - ➢ Organising a city-wide Food Aid survey - ➢ Southampton food bank network - ➢ Partnering with Scripture Union on Grow Communities - ➢ Having a seat on SACRE (Standing Advisory Council on Religious Education) - ➢ SCC Future Communities meetings - ➢ SCC Food Insecurity meetings - ➢ SCC Local Welfare provision board - ➢ We are so grateful to our small army of volunteers and all of the churches across Southampton, that work with us “in season and out of season” to reach out to our city with the love and hope of Jesus. ## **Duncan House SCM General Manager** **9** **(CIO)** ## Financial Report for the Year Ended 31 March 2023 ## **Basic Information** Southampton City Mission (CIO) (“the CIO”) was formally registered with the Charity Commission on 10 June 2015 (registration number 1162099). Trustees for the year and up to the date of this report were: Chris Ford (Chairman) Dave Bartlett John Duff Temitayo Oloruntuyi Kelvin Taylor David Wagstaff General Manager Duncan House Registered Office: Unit 5 Second Avenue Millbrook SOUTHAMPTON SO15 0LP Telephone: 023 8055 0435 ## **Financial Statements** Pages 2 to 15 1 |||**Southampton City Mission(CIO)**|**Southampton City Mission(CIO)**|**Southampton City Mission(CIO)**|**Southampton City Mission(CIO)**|**Southampton City Mission(CIO)**|||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**Statement of Financial Activity for theyear ended 31 March 2023**||||||||||||| ||**Restricted income funds**|||||**Unrestricted funds**||||**Total all**
**funds**|||| ||Basics
Bank|Poverty
relief|Market-
place|Schools|Total|Designated
Basics
Bank|
Designated
Poverty
relief|
General
fund|Total||Notes||All funds
prior year| ||£|£|£|£|£|£|£|£|£|£|||£| |**Incoming resources**|||||||||||2||Note 14| |**Income and endowments from:**|||||||||||||| |Donations and legacies|504,612|53,630|150,951|6,761|715,954|325|21,793|125,693|147,811|863,765|3.1||515,058| |Charitable activities|0|0|13,849|0|13,849|0|0|0|0|13,849|3.2||4,435| |Other tradingactivities|3,306|0|0|0|3,306|0|0|20|20|3,326|3.3||1,473| |Investments|1,667|70|187|0|1,924|55|387|3,185|3,627|5,551|3.4||1,619| |**_Total_**|**_509,585_**|**_53,700_**|**_164,987_**|**_6,761_**|**_735,033_**|**_380_**|**_22,180_**|**_128,898_**|**_151,458_**|**_886,491_**|||**_522,585_**| ||||||||||||||| |**Resources expended**|||||||||||2||| |**Expenditure on:**|||||||||||||| |Raisingfunds|1,140|365|1,476|4,932|7,913|4|0|819|823|8,736|4.1||4,187| |Charitable activities|519,019|0|128,238|75,846|723,103|0|0|0|0|723,103|4.2||555,796| |**_Total_**|**_520,159_**|**_365_**|**_129,714_**|**_80,778_**|**_731,016_**|**_4_**|**_0_**|**_819_**|**_823_**|**_731,839_**|||**_559,983_**| ||||||||||||||| |**Net income/(expenditure)**|**-10,574**|
**53,335**|**35,273**|**-74,017**|
**4,017**|**376**|**22,180**|**128,079**|**150,635**|**154,652**|||**-37,398**| |**Transfers between funds**|_5,000_|_-40,500_|_35,500_|_74,017_|_74,017_|_0_|_0_|_-74,017_|_-74,017_|_0_|||0| |**_Net movement in funds_**|**_-5,574_**|**_12,835_**|**_70,773_**|**_0_**|**_78,034_**|**_376_**|**_22,180_**|**_54,062_**|**_76,618_**|**_154,652_**|||**_-37,398_**| ||||||||||||||| |**_Reconciliation of funds:_**|||||||||||||| |Funds brought forward|176,344|
0|
12,131|
0|188,475|14,626|21,090|223,628|259,344|447,819|||485,217| |**_Total funds carried forward_**|**_170,770_**|**_12,835_**|**_82,904_**|**_0_**|**_266,509_**|**_15,002_**|**_43,270_**|**_277,690_**|**_335,962_**|**_602,471_**|||**_447,819_**| 2 **----- Start of picture text -----**
Southmpton City Mission (CIO)
Balance Sheet as at 31 March 2023
Restricted income funds Unrestricted funds
Designated Total all
Basics Bank Poverty Market- Schools Total Designated Poverty General Total funds Notes All funds
relief place Basics Bank fund prior year
Relief
£ £ £ £ £ £ £ £ £ £
Fixed assets
Tangible assets 5,942 0 56,874 1,294 64,110 0 526 0 526 64,636 7 22,789
Fixed asset investments 87,751 0 0 0 87,751 10,000 39,964 184,243 234,207 321,958 8 331,023
93,693 0 56,874 1,294 151,861 10,000 40,490 184,243 234,733 386,594 353,812
Current assets
Stocks 29,000 0 5,000 0 34,000 0 0 0 0 34,000 9 45,000
Debtors 4,444 70 2,261 916 7,691 55 239 6,315 6,609 14,300 10 12,394
Investments 41,214 13,000 20,000 0 74,214 0 0 82,274 82,274 156,488 8 0
Cash at bank and in hand 4,079 -235 63 -237 3,670 4,947 2,541 6,875 14,363 18,033 12 49,800
Total current assets 78,737 12,835 27,324 679 119,575 5,002 2,780 95,464 103,246 222,821 107,194
Creditors: amounts falling due
within one year -1,660 0 -1,294 -1,973 -4,927 0 0 -2,017 -2,017 -6,944 11 -13,187
Net current assets / (liabilities) 77,077 12,835 26,030 -1,294 114,648 5,002 2,780 93,447 101,229 215,877 94,007
Total net assets 170,770 12,835 82,904 0 266,509 15,002 43,270 277,690 335,962 602,471 447,819
Funds of the Charity 13
Restricted income funds 170,770 12,835 82,904 0 266,509 0 0 0 0 266,509 188,475
Unrestricted funds 0 0 0 0 0 15,002 43,270 277,690 335,962 335,962 259,344
Total funds 170,770 12,835 82,904 0 266,509 15,002 43,270 277,690 335,962 602,471 447,819
**----- End of picture text -----**
_Approved on behalf of the Board of Trustees:_ Chairman Chris Ford Trustee David Wagstaff Date 16 September 2024 3 **----- Start of picture text -----**
Southmpton City Mission (CIO)
Statement of Cash Flows for the year ended 31 March 2023
Restricted income funds Unrestricted funds
Designated Designated Total all
Basics Bank Poverty Market- Schools Total Basics Poverty General Total funds Notes All funds
Relief place fund prior year
Bank Relief
£ £ £ £ £ £ £ £ £ £
Net cash
provided/(used) by
operating activities 3,875 12,695 73,980 -189 90,361 266 23,201 51,639 75,106 165,467 Below -2,812
Interest income 1,667 70 187 0 1,924 55 387 3,185 3,627 5,551 3.4 1,619
Investments
(made)/realised -6,415 -13,000 -20,000 0 -39,415 -10,000 -20,201 -77,807 -108,008 -147,423 -160,633
Purchase of fixed assets -782 0 -54,104 -476 -55,362 0 0 0 0 -55,362 7.1 -18,355
Cash flows from
Investing activities -5,530 -12,930 -73,917 -476 -92,853 -9,945 -19,814 -74,622 -104,381 -197,234 -177,369
Change in cash in the
period -1,655 -235 63 -665 -2,492 -9,679 3,387 -22,983 -29,275 -31,767 -180,181
Cash at the start of the
period 5,734 0 0 428 6,162 14,626 -846 29,858 43,638 49,800 229,981
Cash at end of the
period 4,079 -235 63 -237 3,670 4,947 2,541 6,875 14,363 18,033 49,800
Reconciliation of net income to net cash flow from operating activities
Restricted income funds Unrestricted funds
Designated Designated Total all
Basics Bank Poverty Market- Schools Total Basics Poverty General Total funds Notes All funds
Relief place fund prior year
Bank Relief
£ £ £ £ £ £ £ £ £
Net income per SOFA -5,574 12,835 70,773 0 78,034 376 22,180 54,062 76,618 154,652 SOFA -37,398
Depreciation charge 2,914 0 9,361 850 13,125 0 390 0 390 13,515 7.1 5,717
Interest income -1,667 -70 -187 0 -1,924 -55 -387 -3,185 -3,627 -5,551 SOFA -1,619
(Increase)/decrease in
16,000 0 -5,000 0 11,000 0 0 0 0 11,000 10 29,000
stock
(Increase)/decrease in
-1,482 -70 -2,261 -90 -3,903 -55 2,524 -472 1,997 -1,906 1,577
debtors
Increase/(decrease) in
-6,316 0 1,294 -949 -5,971 0 -1,506 1,234 -272 -6,243 -89
creditors
Net cash
provided/(used) by 3,875 12,695 73,980 -189 90,361 266 23,201 51,639 75,106 165,467 -2,812
operating activities
**----- End of picture text -----**
5 ## **Notes to the Accounts** ## 1. **Basis of preparation** - 1.1. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) for accounting periods beginning after 31 December 2018, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Acts 2011 and 2022. The charity constitutes a public benefit entity as defined by FRS 102. - 1.2. The financial statements are prepared on a going concern basis, under the historical cost convention. The activities are dependent on donation income and, as a consequence, the going concern basis for the charitable activities is dependent on donation income continuing. ## 2. **Accounting policies** - 2.1. Income is included in the Statement of Financial Activities (SoFA) when: - ⚫ the charity becomes entitled to the resources; - ⚫ it is more likely than not that the trustees will receive the resources; and - ⚫ the monetary value can be measured with sufficient reliability. - 2.2. There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. - 2.3. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). - 2.4. Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Gift Aid in note 3 below includes amounts recovered on donations made via third parties. - 2.5. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so, in accordance with FRS 102 SORP. For SCM, the trustees consider that it is impractical to value the stock of goods donated to Basics Bank on receipt. However, it is possible to estimate the fair value of goods distributed with reasonable accuracy and this is recognised as an expense. 6 In the case of donated food it is also possible to estimate the value of stock on hand at the balance sheet date. Therefore, the value of goods donated for distribution to Basics Bank beneficiaries, which is recognised as income in these accounts, is taken to be the difference between the opening and closing stock and the value of goods distributed, as adjusted for purchased stock which is recorded at cost. For the Marketplaces, most of the food distributed to members is purchased. It is possible to estimate the value of the small proportion of food donated to the project and the value of food which is acquired at less than cost. In these cases, the value, or discount, is recorded as income. As for Basics Bank, the value of Marketplace stock on hand at each year end can also be estimated with reasonable accuracy. Therefore, the value of food distributed to Marketplace members can be established and that value is recorded as an expense in these accounts. In preparing these accounts, replacement cost has been used as the basis for assessing the fair value of goods, donated and distributed and for stock valuation with the exception of purchased food which is recorded at cost. In relation to donated clothes, the trustees have concluded that it is impractical to value the stock. However, it is possible to give an estimate of the value of a typical package of clothes provided to a beneficiary and so this amount multiplied by the number of people clothed has been included in both incoming resources and resources expended. - 2.6. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. - 2.7. Bank interest is included on a receivable basis. - 2.8. Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.8 to 5.9 FRS 102 SORP) and are netted off against the associated cost where this falls in the same accounting period. - 2.9. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. - 2.10. The charity has creditors which are measured at settlement amounts less any trade discounts. - 2.11. The charity has received grants to fund particular items of expense and these have been recognised as income in the period in which the charity became entitled to the funds. 7 - 2.12. The policy for including items within the relevant activity categories of resources expended is to allocate costs to the most appropriate activity. In particular the policy for including items within costs of generating funds, - charitable activities and governance costs is: Costs of generating funds The costs of raising and generating funds includes the cost of staff time in putting together grant applications and reporting to grant providers, amounts paid to fund-raising consultants for advice in making grant applications, fees charged by the various platforms engaged by the charity for processing donations and costs of places in sporting events in which volunteers seek sponsorship to raise funds for the charity. ## Charitable activities Charitable expenditure includes all expenditure directly related to the objects of the charity. Governance costs Governance costs include all expenditure directly related to the administration of the charity including expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements. - 2.13. Tangible fixed assets are capitalised if they can be used for more than one year, and cost at least £250 and are valued at cost. The depreciation rates and methods used are disclosed in Note 7.2. - 2.14. Bank deposits are disclosed as Fixed Asset Investments where it is anticipated that they will remain invested for 12 months or more even if they are instant access or have notice periods of less than 12 months and as Current Asset Investments where it is likely that they will be realised within 12 months. - 2.15. Stocks of donated food are recorded at fair value (see also note 2.5). Continue typing - 2.16. The Trustees are not aware of any material uncertainties affecting these accounts. - 2.17. SCM has a five year lease of its premises from 20 January 2020. The total rent payable over the term of the lease is £78,000 which is being expensed evenly over the lease term. At 31 March 2023 the future commitment under the lease was £28,000 (2022, £47,250). 8 ## 3. **Analysis of incoming resource** ## 3.1. Donations and legacies maybe analysed as follows: |Cash donations and
gifts from individuals
Gift Aid
Cash donations and
gifts from churches
Cash donations and
gifts from others
Grants|Basics Bank
Poverty
relief
Marketplac
e
Schools
Total
£
£
£
£
£
54,662.00
36,353.00
1,180.00
3,110.00
95,305.00
6,847.00
3,941.00
20.00
720.00
11,528.00
12,804.00
125.00
0.00
1,632.00
14,561.00
25,017.00
8,626.00
2,925.00
1,199.00
37,767.00
27,968.00
4,585.00 131,900.00
100.00 164,553.00
127,298.00
53,630.00 136,025.00
6,761.00 323,714.00
277,314.00
0.00
14,926.00
0.00 292,240.00
100,000.00
Restricted income funds
0.00
0.00
0.00100,000.00
377,314.00
0.00
14,926.00
0.00 392,240.00
504,612.00
53,630.00 150,951.00
6,761.00 715,954.00|Designate
d Basics
Bank
Designate
d Poverty
Relief
General
fund
Total
£
£
£
£
280.00
418.00
90,288.00
90,986.00
45.00
12,457.00
12,502.00
0.00
0.00
15,840.00
15,840.00
0.00 21,375.00
7,108.00
28,483.00
0.00
0.00
0.00
0.00
325.00 21,793.00 125,693.00 147,811.00
0.00
0.00
0.00
0.00
Unrestricted funds
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
325.00 21,793.00 125,693.00 147,811.00|£
186,291.00
24,030.00
30,401.00
66,250.00
164,553.00
471,525.00
292,240.00
Total all
funds
100,000.00
392,240.00
863,765.00|Notes


2.4


||All funds
prior year
£
132,174
19,472
31,237
36,081
47,000| |---|---|---|---|---|---|---| |Donatedgoods
Food
Clothes||||
||265,964
163,094
86,000| |Total donated goods
Per SOFA||||2.5
||249,094
515,058| - 3.2. Income from charitable activities represents Marketplace membership fees. - 3.3. Income from other trading activities represents income from sale of surplus donated clothes and stamps and coins. ## 3.4. Investment income represents interest on bank deposits. - 3.5. Of the cash donations to Basics Bank and Marketplace, £15,408 and £26,069 respectively (2022, £8,685 and £8,173) was specifically for the purchase of food. 9 ## 4. **Analysis of resources expended** - 4.1. Expenditure on raising funds represents amounts paid directly to a consultant for assistance with grant applications and fees from third party collection agents. ## 4.2. Expenditure on charitable activities may be analysed as follows: **----- Start of picture text -----**
Restricted income funds Unrestricted funds
Designated Total all All funds
Basics Bank Poverty relief Marketplace Schools Total Basics BankDesignated Poverty Fund General fund Total funds Notes prior year
relief
£ £ £ £ £ £ £ £ £ £ £
Costs of
63,259.00 0.00 67,326.00 64,404.00 194,989.00 0 0 0 0 194,989 6.1 193,279
employment
Premises costs
23,885.00 0.00 11,067.00 3,138.00 38,090.00 0 0 0 0 38,090 29,827
and equipment
Admin expenses 2,255.00 0.00 2,117.00 943.00 5,315.00 0 0 0 0 5,315 4,986
Travelling
including 454.00 0.00 1,745.00 2,544.00 4,743.00 0 0 0 0 4,743 3,869
volunteers
Transport 6,415.00 0.00 3,450.00 0.00 9,865.00 0 0 0 0 9,865 5,284
Staff support and 832.00 0.00 1,376.00 699.00 2,907.00 0 0 0 0 2,907 4,265
training
Schools work
0.00 0.00 0.00 2,675.00 2,675.00 0 0 0 0 2,675 3,733
materials
Other expenses 3,919.00 0.00 6,133.00 1,443.00 11,495.00 0 0 0 0 11,495 15,655
Total 101,019 0 93,214 75,846 270,079 0 0 0 0 270,079 260,898
Donations made in kind 2.5
Food 318,000 0 35,024.00 0 353,024 0 0 0 353,024 208,898
Clothes 100,000 0 0 0 100,000 0 0 0 100,000 86,000
Total donations made in kind 418,000 0 35,024 0 453,024 0 0 0 0 453,024 294,898
Total charitable activities 519,019 0 128,238 75,846 723,103 0 0 0 0 723,103 555,796
**----- End of picture text -----**
- 4.3. Costs are apportioned between restricted income funds based on the trustees’ estimate of the extent to which the cost relates to the relevant activity. In particular, employment costs are allocated on the basis of time spent and office costs on the basis of usage. ## 5. **Governance costs and Independent Examiner’s fee** Included in administrative expenses is £900 (2022 - £959) in relation to the fee for ## 6. **Paid employees** ## 6.1. Staff costs may be analysed as follows: |Salary
Pension contributions
Employer’s National Insurance
Total|2022/23
2021/22
£
£
176,254
173,806
11,000
9,738
10,330
9,735| |---|---| ||197,584
193,279| The above figures include £2,595 of staff time included in the costs of raising funds. 10 - 6.2. The average headcount was 7.1 (4.0 full-time, 3.1 part-time) (2022, 8, 3.7 full-time, 4.3 part-time). This is equivalent to 5.7 FTEs (2022, 5.9). Their employment costs have been allocated to Basics Bank, Marketplace, Schools Work on the basis of the time spent on each activity. - 6.3. No employee received remuneration of more than £60,000. - 6.4. The General Manager received remuneration of £24,464 (2022, £22,963) including pension contributions. ## **7. Tangible Fixed assets** ## **7.1.** Details of fixed assets and their associated depreciation are as follows: **----- Start of picture text -----**
Basics
Leasehold Marketplace
Computers Vans Bank Total
additions equipment
Equipment
£ £ £ £ £ £
Cost at 31 March 2022 8,247 17,600 9,086 3,581 11,395 49,909
Additions 0 45,700 1,304 0 8,358 55,362
Cost at 31 March 2023 8,247 63,300 10,390 3,581 19,753 105,271
Depreciation at 31 March 2022 5,072 17,100 3,996 771 181 27,120
Charge for year 1,279 6,930 2,205 716 2,384 13,515
Depreciation at 31 March 2023 6,351 24,030 6,201 1,487 2,565 40,635
Net book value at 31 March 2022 3,175 500 5,090 2,810 11,214 22,789
Net book value at 31 March 2023 1,895 39,270 4,189 2,094 17,188 64,636
**----- End of picture text -----**
- **7.2** Depreciation is charged on a straight line basis over the following periods: 7.2.1 Computers - four years - 7.2.2 Vans - five years - 7.2.3 Leasehold additions - remaining life of the lease - 7.2.4 Basics Bank and Marketplace equipment - five years ## **8. Investments** Investments represent bank deposits which can be withdrawn at three months notice or less and various bonds of six and nine months term. 11 **----- Start of picture text -----**
Brought Additions in Carried
Disposals Recategorised
forward period Forward
£ £ £ £ £
Fixed Asset
331,024 87,422 -25,000 -71,488 321,958
Investments
Current Asset
0 190,000 -105,000 71,488 156,488
Investments
**----- End of picture text -----**
## **9. Stocks** Stocks are held solely for charitable purposes and the figure represents the value of donated food for distribution to beneficiaries. **----- Start of picture text -----**
Donations Donations
Brought Purchased Closing
received in made in
forward in period stock
period period
£ £ £ £ £
-
Basics Bank 45,000 277,314 24,686 318,000 29,000
-
Marketplace 0 7,150 32,874 35,024 5,000
Total 45,000 284,463 57,561 -353,024 34,000
**----- End of picture text -----**
## **10. Debtors and prepayments** Debtors consist of: |Rent in advance
Other prepayments
Gift Aid recoverable
Accrued interest receivable
Others
Total|2022/23
2021/22
£
£
209
-
1,557
748
8,801
10,616
2,739
661
994
369| |---|---| ||14,300
12,394| ## **11. Creditors and accruals** Creditors falling due within one year consist of: ||2022/23|2021/22| |---|---|---| ||£|£| |Deferred income|-|2.500| 12 |Tax and Social Security
Rent
Other
Total|3,322
3,278
-
2,494
3,622
4,915| |---|---| ||6,944
13,187| Deferred income represents grants received in as advance as noted at 2.11 above. |Brought|Received|Released|Carried| |---|---|---|---| |forward|in period|in period|forward| |£|£|£|£| |2,500|107,500|110,000|0| ## **12. Cash at bank and in hand** This represents a current account, the balance on prepayment cards and petty cash balances. ## **13. Funds** The charity maintains four restricted income funds where donations have been made specifically towards the operation of Basics Bank, Marketplace, Poverty Relief work generally or Schools work. The Basics Bank and Poverty Relief restricted funds include £13,493 (2022 - £13,895) and £11,787 (2022 - £2,107) respectively, specifically for the purchase of food. Certain individuals donated money to SCM following the start of the Coronavirus pandemic without specifying the use to which it should be put. The Trustees have continued to designate 90% of this income to be specifically for SCM’s poverty relief activities. In addition, where a donor indicates a preference, rather than an instruction, as to the use to which their donation should be put, the donation is designated for that purpose. The general, unrestricted fund is available to support any of the charitable activities undertaken. 13 ## **14. Prior year fund movements** The statement of financial activity for the prior year is as follows: **----- Start of picture text -----**
Total all
Restricted income funds Unrestricted funds
funds
Designated Designated
Basics General
Schools Total Basics Poverty Total Notes
Bank fund
Bank relief
£ £ £ £ £ £ £ £
Incoming resources 2
Income and endowments from:
Donations and legacies 555,627 19,167 574,794 1,899 63,192 106,480 171,571 746,365 3.1
Charitable activities 0 0 0 0 0 0 0 0 3.2
Other trading activities 1,129 0 1,129 0 0 20 20 1,149 3.3
Investments 455 0 455 0 0 1,077 1,077 1,532 3.4
Total 557,211 19,167 576,378 1,899 63,192 107,577 172,668 749,046
Resources expended 2
Expenditure on:
Raising funds 189 2,000 2,189 35 351 1,444 1,830 4,019 4.1
Charitable activities 414,730 81,303 496,033 0 4,246 15,598 19,844 515,877 4.2
Total 414,919 83,303 498,222 35 4,597 17,042 21,674 519,896
Net income/(expenditure) 142,292 -64,136 78,156 1,864 58,595 90,535 150,994 229,150
Transfers between funds 0 64,136 64,136 0 0 -64,136 -64,136 0
Net movement in funds 142,292 0 142,292 1,864 58,595 26,399 86,858 229,150
Reconciliation of funds:
Funds brought forward 94,849 0 94,849 12,152 0 149,066 161,218 256,067
Total funds carried forward 237,141 0 237,141 14,016 58,595 175,465 248,076 485,217
**----- End of picture text -----**
## **15. Support costs** A small proportion of the time of the general manager, the office manager and the admin staff is spent on activities such as HR and Health and safety which relate to all of the charity’s projects. The employment costs and related admin costs, together totalling some £19,066, have been split equally between the projects. ## 16. **Transactions with related parties** 16.1. Transactions with trustees None of the trustees has been paid any remuneration or received any other benefits from an employment with this charity or a related entity. None of the trustees has been paid any expenses in the current or in the prior year. 16.2. There were no other related party payments in either the current or prior years. 14 ## 17. **Reserves Policy** : The Trustees’ previous policy was that the CIO should hold sufficient reserves to allow it to continue operating even if there were to be a significant reduction in the level of giving and an increase in demand for its activities. Post year end, we have seen both a continuing increase in the number of people being referred to the Basic Banks and a reduction in food donations to the charity as a result of the current cost of living crisis and, consequently, have had to purchase significant quantities of food. The costs associated with the CIO’s activities do not lend themselves to gradual modification so that, under normal circumstances, the trustees would maintain reserves in the range of four to five months' operating costs calculated and reviewed annually and this is still the medium term intention. However, we continue to be grateful to God, to various grant-making bodies and to the people of Southampton for their generous support particularly of the CIO’s Poverty Relief activities as a result of which 2022-23 saw a significant surplus. Reserves are therefore currently well in excess of this level. However, SCM will need to raise significant ongoing funding in order for its expanded activities to be sustainable in the medium term particularly since the current premises are no longer adequate due to the increasing demand on the services that we offer predicated, in the main, by the cost of living crisis. Investigation of suitable premises has indicated that the cost will be significantly higher than the current premises costs.The reserves therefore give a window of opportunity in which to obtain the funding needed. The level of new funding that will be forthcoming is uncertain but projections indicate that the CIO will use much of its current reserves in supporting both Marketplace and the Schools work during the period in which the additional funding is being sought. 15 ## **Statement of Public Benefit:** Because we are legally a “smaller charity” and below the audit threshold, we must include only a brief summary in our Annual Report of the main activities undertaken - you can find that in the main report. As the Trustees of the charity we confirm that we have had regard to the Charity Commission’s public benefit guidance, where relevant. The Objects of the Charity – as set out in its Constitution – are: 1. To advance the Christian faith for the benefit of the public in accordance with the basic tenets of historical Biblical Christianity. 2. To prevent and relieve poverty in the City of Southampton and its neighbouring area by providing: items and services to individuals in need and/or charities, or other organisations working to prevent or relieve poverty. 3. To advance education for persons of any age by providing or assisting in the development of their mental, physical and moral capabilities through work in schools and other educational institutions and by supporting other charities in England, the UK or abroad. We consider that the first object above passes the “public benefit test” because advancing the Christian faith in our community has a positive impact on the moral and ethical behaviour of those with whom we come in contact. Objects 2 and 3 are the outworking of this in the provision of emergency food and clothing via Basics Bank, to which referrals are made by public sector agencies and other charities, irrespective of ethnic origin, faith (or none) or other factors, and by the work done in schools at the invitation of Head Teachers. Furthermore, our Christian faith and our relationship with God – as Father, Son and Holy Spirit - gives meaning to our lives and encourages us to live in such a way as to benefit the wider society by being good citizens and following the Bible’s teaching on how we should conduct ourselves in society. 16 **Independent Examiner's Report to the trustees of Southampton City Mission (CIO) (Registered Charity number 1162099) on the accounts for the year ended 31 March 2023 set out on pages 2 to 15.** ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (the 2011 “Act”) and 2022. The charity’s trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians _._ It is my responsibility to: - examine the accounts under section 145 of the 2011 Act, - to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and - to state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. 1 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. Ken Stratton FMAAT Date 15 October 2024 Brewery House, High Street Twyford, Winchester SO21 1RG 2