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## Report of the Trustees for the year ended 31st October 2020 

The Trustees present their report along with the financial statements of the charity for the year ended 31st October 2020. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Mission's Trust Deed, the Charities Act 2011 and “Accounting and Reporting by Charities: 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 (FRS102) (effective 1 January 2016). 

## Structure, Governance and Management 

The Whitechapel Mission is a Local Church under the Model Trusts established under the Methodist Church Act 1976 (the Trusts) and constitutes an unincorporated charity. 

Trustee vacancies are advertised to the members, supporters and friends of the Mission, and more widely. In accordance with the Trusts, the Trustees are appointed by the members of the Mission from the membership at the Annual General Meeting. The Trustees endeavour to ensure that there are sufficient Members with the range of skills and experience necessary so that Trustees can be elected to meet the governance requirements of the Mission. 

New Trustees who are not familiar with the responsibilities of a charity trustee are provided with Charity Commission guidance and any other training required. If new Trustees have not experienced working as a volunteer in one of the day to day services of the Mission the opportunity is provided for them to do so. 

The Trustees normally meet every three months and have appointed sub committees for particular areas of business. Matters for decision are normally brought forward by a subcommittee or the Director, considered and, if necessary, voted on. Details of the Trustees who have served during the year and since the year end together with other legal information required to be disclosed are set out on page 5. 

The charity is managed day to day by the Director in accordance with the objectives and policies decided by the Trustees. 

The Mission is a Church in the Tower Hamlets Circuit of the Methodist Church and is represented on the Circuit Meeting. Presbyters appointed to the Circuit are entitled to be Trustees of the Mission, and one was a Trustees during the year. The Circuit is entitled to appoint an additional Trustee to the Mission, though the post is currently vacant. 

Remuneration of the staff of the Mission is set with regard to market rates for similar employment and the policy of the Methodist Church with regard to the Living Wage. 

Annual Report 2020 2 



## Financial Review 

The accounts have been prepared under the accounting standard, FRS 102. 

The charity made an operating surplus of £72,680 (2019: £105,397) in the year. This is less than the previous year, but an adequate level which maintains the Missions financial stability in a very difficult year for charities. The value of the restricted property fund is unchanged from last year at £6,863,122 in accordance with the accounting policy established in 2017 for FRS 102 and explained in note 1 to the accounts. Total funds at the year end were £7,226,428 of which most were in the restricted property fund with a small amount in the endowment fund (£12,202). Free reserves, those unrestricted reserves not invested in illiquid fixed assets, stood at £147,545. 

Legacy income was £2000 (2019: £17,077). The Mission is most grateful to the supporters who remember us in their will, but this is an unpredictable source of income which cannot be relied on to cover routine expenses. The Mission attracted a lot of new donors this year moved by plight of homeless people during the Covid-19 pandemic and the work of the Mission in staying open throughout to provide hot meals and other support. Consequently there was an increase in individual donations, many with gift aid, from new donors. The total increase in voluntary income is £276,573 

Other income, mainly from rental of key worker housing and shops, was £184,560 (2019: £210,562).  In view of the disruption caused by the Covid-19 outbreak the Mission agreed temporary reductions in its shop rentals. 

Total recurrent costs at £1,263,632 (2019: £983.465) are £280,167 up on last year. Staff and provisions costs for services to homeless people have increased to over £797,287. Accordingly we continue to be grateful to the donors of over £200,000 worth of gifts in kind. 

Capital expenditure was a little lower than last year at £72,421 (2019: £78,225). 

## Public Benefit 

The Trustees have had regard to the Charity Commission’s guidance on public benefit in setting its objectives and planning its activities. The sections of this report headed ‘Activities’ and ‘Achievements and performance’ report on the Mission’s activities and successes. The work of the Mission benefits homeless people and key workers who access its services, and members of the public who are informed about homelessness, through our website, publications and talks. 

## Objects of the Whitechapel Mission 

The constitution of the Mission permits a wide range of objects. The main objects of the Mission are: 

- The support of homeless people 

- Provision of housing for key workers 

Annual Report 2020 3 



## Activities 

In order to support homeless people, the Mission has provided: 

- A hot breakfast every day of the year 

- Washing facilities, including showers and clean clothes 

- Assistance to homeless people to secure hostel accommodation 

- Assistance to homeless people to secure employment 

- Employment, legal and benefit advice 

- Educational services, including cooking, maths and computer classes 

- Visiting medical, dental and hairdressing services 

- Facilities to enable homeless people to be able to communicate with family and with statutory authorities 

In order to provide housing for key workers the Mission has let 13 flats to medical staff from local hospitals at an affordable rent. 

The Mission would not be able to achieve its aims and objectives without the generous gifts of time and effort given freely by volunteers. Our volunteers help in a variety of roles including the kitchen, sorting and distributing donations and giving general support to the people who use our services. The number of volunteers hours given in the year is estimated at 20,930. [reduced because of pandemic] 

## Achievements and performance 

The purpose of the Mission is to support any homeless person coming through the doors of the day centre, and to provide help and advice to assist them so that they are no longer homeless and in need of support. Ultimate success would therefore be indicated by a reduction in the number of people seeking our services. Unfortunately, pressures in society outside the Mission mean that demand has not reduced. 32% of people using our services have been in care at some time and 38% have been in prison. 

New official figures reveal that 8,096 people were found sleeping rough on any given night in London in 2017, an increase of 7% on the previous year. Rough sleeping in England has increased by 134% since 2010. 

The Mission is open 365 days a year and about 450 people attend the day centre every day. However 7,925 different people used the day centre during the year, of whom 1,924 used our advice services. This shows that many people find the help they need and move on, to be replaced by others newly in need. During the year: 

243,945 hot breakfasts were served 17,387 showers have been taken 335 7,925 

people a week able to get a shower and clean clothing 

different people used the daycentre 

Annual Report 2020 4 



1,485 men used our advice services 439 women used our advice services 426 people were found temporary accommodation off the streets 48 people were found accommodation in their own flat 193 people received help in claiming benefits 17 people were referred to drug and alcohol programmes 

## Covid – 19 

During the year the country was impacted by the Covid-19 outbreak. Most centres supporting homeless people closed, as did cafes and other places where food was available. Following concern about the impact of the virus on rough sleepers the government instituted a scheme to house homeless people in hotels and as a result many rough sleepers were moved from their usual locations. Food was not always available and some rough sleepers did not want to be accommodated. The Mission stayed open and served a hot breakfast and a packed lunch throughout, at all times adhering to government guidelines and with continual risk assessment. This remains the position. 

More detail on the Mission’s response is described later in this report. 

## Plans for future periods 

The Trustees consider that the Mission is effective in its current activities, and that it should first ensure that those services can continue in the face of increasing demand and emerging strains on the physical capacity of the building. Accordingly, plans to improve the use of the existing space are in hand. 

Efforts will continue to find new and varied sources of funding to ensure that the Mission remains financially resilient and can raise additional funds to meet demand. 

The Strategy Review Group set up by the Trustees in 2019 continued to meet during the year to look further ahead at the challenges and opportunities likely to be faced by the Mission. This has formed working groups which will create plans for the development of different aspects of the Mission’s work and management. 

## Fundraising Act 

The charity does not employ a professional fundraiser, nor does the charity contract with any commercial fundraising agencies. The charity is registered with the Fundraising Regulator 

Annual Report 2020 5 



and has signed up to The code of Fundraising Practice, and the charity does have regulatory procedures in place covering fundraising. No complaints have been received by the charity from its fundraising. 

The charity only sends fundraising material and updates on the charity’s work to individuals who have actively opted in to receive contact of this nature from the charity in order to protect the public from intrusion. We aim to protect vulnerable members of the public from persistent contact by ensuring that updates on the charity’s activities are not too frequent, and are controlled at chief executive level. 

Face to face fundraising activity is largely confined to instances where the charity is approached by an organisation to arrange a discussion on the work of the charity, where donations may be collected. 

## Reserve policy and going concern statement 

The Mission aims to maintain a level of reserves sufficient for it to maintain stability through a period of variable income such as that it has experienced in 2016. The Trustees would like to maintain a free reserve of £100,000 to £200,000 for these purposes. At the year end this target had been achieved and the free reserve stood at £147,544 

The accounts have been prepared on a going concern basis. As well as the free reserves the Mission has promises of support if needed from the Methodist Church amounting to £50,000 in total. This level of reserves was in hand at the year end. 

The Trustees consider that the charity's funds should have little exposure to risk. Accordingly, the charity has minimal investments not held on bank deposit to allow ready access to monies as and when required. The charity’s investments are held and managed by the Methodist Church and are invested in accordance with the social,environmental and ethical principles of the Methodist Church. 

## Risk management 

The strategic and operational risks involved in running the charity are kept under review by the Trustees and action is taken whenever necessary to ensure that, as far as is reasonably practical, these risks negated. Where it is considered appropriate suitable insurance cover is in place. 

The Mission has rigorous operational procedures to ensure that Health and Safety risks arising from its provision of services to homeless people are minimised. Special risk assessments were undertaken and precautions were put in place after the Covid-19 outbreak. 

Regular and rigorous checks are made on the security of the Mission’s web-site. 

Annual Report 2020 6 



## Trustees' responsibilities in relation to the financial statements 

The Trustees are responsible for preparing the report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material 

- departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is 

- inappropriate to presume that the charity will continue in operation. 

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by the Trustees on 1 7th August 2021 and signed on their behalf by: 

Michael Spurr Chair 

Keith Aldred Treasurer 

Annual Report 2020 7 



## Mission Statement 

_Founded in 1876, Whitechapel Mission has been caring for the poor and homeless of London regardless of race or religion, in their struggle against hunger, poverty, disease, prejudice and exclusion. Our work is inspired by our Christian concern._ 

General Office: The Whitechapel Mission 212, Whitechapel Road, London   E1 1BJ 

Telephone: 020 7247 8280 Fax: 020 7247 8281 

Registered Charity No: 227905 

email: website: Director: 

mission@whitechapel.org.uk www.whitechapel.org.uk Tony Miller MBE 

**Whitechapel Mission Managing Trustees** 

_Continuous_ 

Mr Michael Spurr (Chair) Mr Paul Hornsby (Secretary) Dr Keith Aldred (Treasurer) Mr Peter Butt Mr Stephen Perry Revd John Hayes Mr Peter Barlow Ms Joanna Fozzard Ms Cheryl Gurnham Revd Jennifer Smith 

Bankers Barclays Bank PLC Mile End and Bow Branch 240, Whitechapel Road London E1 1BS 

Solicitors Lovell Son & Pitfield 9 Gray’s Inn Square Gray’s Inn London.   WC1R 5JT 

Independent Auditors Begbies Chartered Accountants 9 Bonhill Street London EC2A 4DJ 

Investment Advisers Central Finance Board Investment Unit 9 Bonhill Street London EC2A 4PE 

Annual Report 2020 8 



## Director’s Comments 

We are living in difficult times, with uncertainty being the new normal. We are told to self-isolate and "stay at home". 

Our guests who are experiencing homelessness don't have the option to "stay at home" to avoid risk to themselves or others — so we are thankful for our supporters who help make it possible for us to continue our work. 

We are closely monitoring the coronavirus (COVID-19), as well as pro-actively seeking and following the latest guidance from the Government and other community partners. 

As the Whitechapel Mission cares for an increasing number of our most vulnerable guests during the coronavirus (COVID-19) emergency, we remain committed to the health, safety and well-being of all. Our response balances the consideration that our guests are highly vulnerable to many challenges. 

We continue to offer our essential services **(over 283,000 free meals served during the pandemic)** . 

Organisations like ours have a duty of care and not prematurely suspend potentially life-saving services. We are seeing new faces, with new worries — people who are desperately in need of the food, shelter, advice and the hope offered at the Whitechapel Mission. 

A huge number of people were found hotel accommodation during this pandemic, but sadly, there are still too many people on our streets.  And a number of people are struggling to cope with being indoors or have additional problems to deal with. 

Thankfully we have had the summer months to prepare and adapt for the oncoming winter. With reduced services available and thousands of people still sleeping on our streets we are expecting a difficult winter. 

I personally promise you, that whilst it is safe to continue and we are allowed to keep our doors open, we will remain open and serving anyone who may be in difficulty or be sleeping rough. 

People in need continue to be welcomed at our Whitechapel Centre. 


## **We remain open and Serving!** 

Tony Tony Miller MBE 

Annual Report 2019 9 



Last year we served 243,945 meals. But it’s about more than meals. By encouraging each person to address the issues which caused their homelessness, we help them to gain the skills and con fi dence to make lasting changes in their lives - We believe everyone deserves a chance, regardless of their background, race or religion - We are open every day of the year and expect to see as many as 450 homeless and vulnerable men and women each day. And we do this without public funding. 


7,925 different people used the daycentre in the last twelve months 

Annual Report 2020 10 



counters to be able to keep the distancing rules we need to adhere to. 

## New Kitchens 

Last year we served 108,398 breakfasts in total and this year we have served that number in only 5 months. A huge increase in need, which has been difficult to meet with the existing kitchen equipment and counters. 

This pandemic has forced us to consider new ways of thinking and new ways of delivery. We needed to reflect upon the additional demands, but also on a safe way to deliver food and services. 

We have upgraded the kitchens with new cookers, fryers and even a griddle for cooking eggs (there are only so many eggs that can be cooked in a frying pan). 


We had to then consider the ventilation system to both remove heat & smells and supply fresh air from outside. A new boiler system to be able to have a constant boiling water supply for tea and coffee, and new 



As part of our regular risk assessments we felt the need to suspend showers, advice services and most medical services until we were able to find new ways to deliver.  All these services have re-commenced, now with an appointment system. 

We initially reduced the number of tables in the dinning area to ensure social distancing and subsequently remove them totally to encourage people to take food and leave, rather than eating on-site. We had to extend the period of serving and even added a lunch for most days as many were not going to be able to eat again during that day. 


Annual Report 2020 11 



Then we needed to consider contamination from items coming into the kitchen and into the Mission. We were forced to consider the risk, both to volunteers and from volunteers supporting the staff team, so suspended volunteering in March. The staff team has grown by an additional 4 members, and one you will be introduced to later in this review. 

We moved away from plates and metal cutlery and over to biodegradable trays and wooden cutlery. Anything entering the mission had to be considered as a source of possible contamination. Gifts of food, clothing and toiletries have to be quarantined for a period of time and anything given out from the kitchens can not be returned. 


Clothing given out via the showers is sealed in plastic bags and isolated for a period of time before being distributed. 


And of course from September 23[rd] we had to step up the protections further as a second lockdown was possible. Masks for all guests and staff have been introduced. 

## 243,945 

breakfasts served in the last 12 months 

## 4,691 

people a week being fed 


Annual Report 2020 12 



## Meet Chandrani 

The new Deputy Director 

Chandrani (or Chan as she prefers to be called) is the first holder of the post of Deputy Director for the Whitechapel Mission.  Born in London, where she still lives, Chan worked in financial services, culminating in working for the Financial Ombudsman Service, before coming to work at the Mission.  She is the only child of Indian parents and describes herself as very independent. 

Prior to seeing the advertisement for the Deputy Director position Chan readily admits that she hadn’t heard of the Whitechapel Mission, but the fact that the work of the Mission was with the homeless was something that appealed to her.  This sector was one that she felt particularly attracted to having previously undertaken voluntary work at soup kitchens.  She felt drawn to apply because she wanted to help people who were in desperate need of help and felt that she had a contribution she could make to the work as it was described in the advertisement. 

Before coming to be interviewed for the post she came along for a look around the Mission and says she couldn’t believe how many people turned up for help each morning.  It was seeing the number of people coming through our doors that made her certain that this was what she really wanted to do and so she was desperate to be given the job. 

Describing herself as a ‘people person’, now that she is here, Chan says that working downstairs in the kitchen and working directly with our guests gives her the greatest satisfaction. 

It was not the easiest of starts here for Chan as no sooner had she been offered and accepted the position then the whole 


COVID 19 problem exploded across society and we were all having to face what being in lock-down meant and especially how the Mission could continue to operate under the restrictions being imposed.  So from the start rather than learning the established ways of how Whitechapel operated, along with all the staff Chan had to work out which parts of the operation could continue as before and which would either have to be changed or dropped entirely.  What a welcome to your new job!  But despite all that Chan says that she really feels ‘at home’ and part of the Whitechapel family and that she can see herself being here for the rest of her working life. 

She is passionate about mental health and the need to provide a safe, secure environment for both staff and guests.  To help people retain or, for some regain their mental health she believes that yoga would be a big help and she would like to be involved in setting up and running sessions at some stage in the future. 

Outside of work Chan says that she is at her happiest when spending time with her fiancée or her mother and that her main interest is around fitness, both physically and mentally.  For this she enjoys going to the gym for a work-out and also practices yoga and meditation and has enrolled on a 

Annual Report 2020 13 



mindfulness course to learn more about meditating and an alternative therapy course to learn how to lead a balanced, holistic life at one with nature.  As if all that wasn’t enough she is also undertaking a coaching course to help motivate and support others to reach their full potential. 

## The Computer Suite 

Just before lockdown we received funding to build a new computer suite. In the 2017 review we shared with you the role that computers now play in applying for work, looking for accommodation, applying for benefits and reconnection with family. Since then the demand has only increased and to the extent that we were struggling to offer the service to everybody each day. 


We designed and planned to build a computer suite with enough computers to ensure that everybody needing/wanting access could have that access on a daily basis. We were able to knock down walls and build this suite during the spring months. 

Even at this early stage in her career at Whitechapel she has formed some ideas about how the Mission might develop in the future, so watch this space, there could be further exciting times ahead. 

Welcome to the Whitechapel Mission Chan, we are glad to have you as part of the ‘family’. 

We are using the suite to support and advise people in the use of Zoom and Teams. I wonder how many of us ever used such software to apply for a job or keep in contact with family before March 2020? Now a must have tool and the only method of applying for a job, housing or attending an interview. 

We had hoped to be able to have this fully operational by now, but sadly it is just not safe to do so currently. We have volunteer groups waiting to be able to share their knowledge and experience with regular classes in computer skills. 


Although we are unable to run this at full speed just yet, we are already able to offer access to restricted numbers and rotate the computers being used every 3[rd] day. 

Annual Report 2020 14 



## Communications Team 

Say hello to Chan, Jess and Emma. If you ever call our office, or make a delivery, you are likely to be greeted by a member of our comms team. 

When not answering the phones, you will find them updating our website, sorting our social media posts and posting our “thank you” letters. 

We were made aware that there would be far fewer services available for those people who find themselves sleeping rough over the winter.  Many winter night shelters were not able to open this year and even some of the national charities were not able to carry out their Christmas and winter programmes.  More people than ever were reliant upon the Mission for food, showers and warm clothing.  We hope to be able to bring you news on a regular basis as to what is happening and how you may be able to assist. 

Hopefully, you will have seen our increased presence on social media platforms, sharing what is happening each day within the Mission. 

And in October, we launched our new website, with a new look and more mobile device friendly. This website is designed, built and managed by the Whitechapel Mission Team.  We would welcome your thoughts and suggestions. 

Not everybody is comfortable with the social media platforms and visit websites, only when they are looking for something in particular. We are about to introduce an electronic newsletter, which will be in the form of an email and sent only when there is news worth knowing about.  If you wish to sign up, this can be done on the front page of our website. We will not fill your inbox with unwanted emails. 




Annual Report 2020 



## and finally 

This has to start with a huge thank you to the members of staff who insisted that the Mission remained open and continues to assist people on a daily basis. Everything that we have managed to achieve during this difficult time would not have been possible without the staff being here each day. 

And then, to all of you who have supported us over the past year in so many different ways we say a sincere “Thank you”. Our continued service could not happen without the support you have given us. 

We hope that you are proud to be a member of the ‘Whitechapel family’ and 



that we will be able to count on your continued support for a long time to come. To mention any groups or individuals by name when so many have played a part in our story during the past year is difficult, but we really do need to thank our 5000club partners and supporters for their commitment to our work.  The 5000club are those partners and supporters who have backed their giving of gifts and volunteering with a donation of £5,000 or more and their commitment is so important for the continuing work here. 

During the past year our 5000club partners were: 

Deutsche Bank Dentons LLP BNY Mellon Clarkson Platou Donald Forrester Trust Eversheds Sutherland Hogan Lovells Northriver Limited Stephenson Harwood LLP MCKS Charitable Foundation CMS Cameron McKenna Nabarro Olswang Worshipful Company of Leathersellers Worshipful Company of Glovers Worshipful Company of Coopers Worshipful Company of Pewterers 


Our aim is to serve the homeless and marginalised men and women who have become caught in the cycle of poverty, hopelessness and dependencies of many 

Annual Report 2020 17 



kinds, and our goal is to see their lives transformed to hope, joy and lasting productivity.  Over the past twelve months your help and support has enabled us to reach out and made a difference to those who have nowhere else to turn. Together we are The Whitechapel Mission and together, with your continued help and support, we will keep going towards our goal. 

In this Annual Report 2020 we have again tried to give you an insight into the work that goes on here at The Whitechapel Mission each and every day and hopefully you will have gained the sense of the urgency and the importance of what we do for those for whom The Whitechapel Mission and our promise is all they have to hold on to. 

As we enter another year of service together, please will you continue to pray for everyone connected to the Whitechapel Mission – the staff, trustees, volunteers, supporters and guests alike, as all need your prayers. 

And thank you all once again. 





Annual Report 2020 18 



## **Independent auditors’ report** 

## **To the trustees of** 

## **Whitechapel Mission** 

## **Opinion** 

We have audited the accounts of The Whitechapel Mission for the year ended 31 October 2020 which comprise the Statement of Financial Activities, The Balance Sheet, The Statement of Cash flows and the notes to the accounts, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards,including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

## In our opinion the accounts: 

- § give a true and fair view of the state of the charity’s affairs as at 31 October 2020 and of its incoming resources and application of resources, for the year then ended; 

- § have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- § have been prepared in accordance with the  requirements of the Charities Act 2011. 

## **Basis for Opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the Whitechapel Mission in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our  opinion. 

## **Conclusions relating to going concern** 

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where: 

- § the trustees use of the going concern basis of accounting in the preparation of the accounts is not appropriate; or 

- § the trustees have not disclosed in the accounts any identified material uncertainties that may cast significant doubt about Whitechapel Mission ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the accounts are authorised for issue. 

## **Other information** 

The other information comprises the information included in the annual report,other than the accounts and our auditor’s report thereon. The are responsible for the other information. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If,based on the work we have performed,we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

- § 

the information given in the report of the trustees is inconsistent in any material respect with the financial statements; or 

- § sufficient accounting records have not been kept; or 

- § the financial statements are not in agreement with the accounting records and returns; or 

- § we have not received all the information and explanations we require for our audit. 

1 9 



## **Responsibilities of the trustees** 

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so. 

## **Auditor's responsibilities for the audit of the financial statements** 

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if,individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

## **Other matters which we are required to address** 

Your attention is drawn to the fact that the charity has prepared accounts in accordance with "Accounting and Reporting by Charities: 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. 

This has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2016. 

## **Use of our report** 

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body,for our audit work,for this report, or for the opinions we have formed. 

Begbies 

Chartered Accountants and Statutory Auditors 9 Bonhill Street, London, EC2A 4DJ 

Begbies is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006 

2 0 



## The Whitechapel Mission 

## Statement of financial activities 

For the year ended 31 October 2020 

|Note<br>Income from:<br>Donations and legacies<br>2<br>Charitable activities<br>Contributions for meals and clothing<br>Key Worker accommodation<br>Other trading activities<br>Rental Income - Commercial<br>Investments<br>Total income<br>Expenditure on:<br>Raising funds:<br>3<br>Services to homeless people<br>3<br>Key Worker accommodation<br>3<br>Total expenditure<br>4<br>Transfer between funds<br>Net movement in funds<br>Reconciliation of funds<br>Total funds brought forward<br>Total funds carried forward<br>11<br>Net gains/(losses) on investment assets<br>Net Income/(expenditure)<br>Charitable activities<br>Raising funds|Unrestricted<br>operating<br>fund<br>£<br>1,155,234<br>1,795<br>125,937<br>55,505<br>1,322<br>1,339,795<br>80,781<br>997,793<br>185,058<br>1,263,632<br>(3,194)|Restricted<br>property fund<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|Endowment<br>fund<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(290)|2020<br>Total<br>£<br>1,155,234<br>1,795<br>125,937<br>55,505<br>1,322<br>1,339,795<br>80,781<br>997,793<br>185,058<br>1,263,632<br>(3,484)<br>72,680<br>-<br>72,680<br>7,153,748<br>7,226,428|2019<br>Total<br>£<br>878,661<br>6,417<br>127,228<br>73,947<br>2,970|
|---|---|---|---|---|---|
||||||1,089,223|
||||||64,273<br>798,172<br>121,020|
||||||983,465|
||||||(361)|
||72,970<br>-<br>72,970<br>278,134<br>351,104|-<br>-<br>6,863,122<br>6,863,122|(290)<br>(290)<br>12,492<br>12,202||105,397|
||||||105,397<br>7,048,351|
||||||7,153,748|



All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 11 to the financial statements. 

21 



The Whitechapel Mission 

## Balance sheet 

## 31 October 2020 

|31 October 2020|||||||
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted||||
|||operating|property|Endowment|||
|||fund|fund|fund|2020|2019|
||Note|£|£|£|£|£|
|Fixed assets|||||||
|Tangible fixed assets|6|203,560|6,863,122|-|7,066,682|7,055,544|
|Investments|7|40,848|-|-|40,848|63,040|
|||244,408|6,863,122|-|7,107,530|7,118,584|
|Current assets|||||||
|Debtors|8|79,179|-|-|79,179|67,733|
|Cash at bank and in hand||262,488|-|12,202|274,690|124,729|
|||341,667|-|12,202|353,869|192,462|
|Liabilities|||||||
|Creditors: amounts falling due|9|(234,971)|-|-|(234,971)|(157,298)|
|Net current assets/(liabilities)||106,696|-|12,202|118,898|35,164|
|Net assets||351,104|6,863,122|12,202|7,226,428|7,153,749|
|Funds|10||||||
|Restricted funds||-|5,740,954|-|5,740,954|5,740,954|
|Revaluation reserve||-|1,122,168|-|1,122,168|1,122,168|
|Unrestricted funds||351,104|-|-|351,104|278,134|
|Endowment funds||-|-|12,202|12,202|12,492|
|Total charity funds|11|351,104|6,863,122|12,202|7,226,428|7,153,748|



Approved by the trustees on 17th August 2021 and signed on their behalf by 

Michael Spurr, Chair 

Keith Aldred, Treasurer 

22 



## The Whitechapel Mission 

## Statement of financial activities 

## For the year ended 31 October 2020 

|Statement of cash flows<br>2020<br>£<br>Cash flow from operating activities:<br>Net cash provided by operating activates<br>146,847<br>Cash flow from investing activities:<br>Dividends, interest and rent from investments<br>56,827<br>Proceeds from sale of property, plant and equipment<br>Purchase of property, plant and equipment<br>(72,421)<br>Proceeds from the sale of investments<br>18,708<br>Purchase of investments<br>Net cash provided by investing activities<br>3,114<br>Change in cash and cash equivalents in the reporting period<br>149,961<br>Cash and cash equivalents at the beginning of the reporting period<br>124,729<br>Cash and cash equivalents at the end of the reporting period<br>274,690<br>Net income/(expenditure) for the year as per the statement of financial<br>activities<br>72,680<br>Adjustments for:<br>Depreciation<br>58,477<br>(Gains)/losses on investments<br>3,484<br>Dividends, interest and rent from investments<br>(56,827)<br>Profit/(loss) on disposal of fixed assets<br>2,806<br>(Increase)/decrease in debtors<br>(11,446)<br>Increase/(decrease) in creditors<br>77,674<br>Net cash provided by operating activities<br>146,847<br>Reconciliation of net income/(expenditure) to net cash flow from operating activities|2019<br>£|
|---|---|
||95,105|
||76,919<br>(78,225)|
||(1,306)|
|||
||93,799|
|||
||30,930|
|||
||124,729|
||105,397<br>48,383<br>361<br>(76,917)<br>45<br>(5,884)<br>23,721|
|Net income/(expenditure) for the year as per the statement of financial<br>activities<br>Adjustments for:<br>Depreciation<br>(Gains)/losses on investments<br>Dividends, interest and rent from investments<br>Profit/(loss) on disposal of fixed assets<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>Net cash provided by operating activities<br>||
||95,105|





The Whitechapel Mission 

## Notes to the financial statements 

## For the year ended 31 October 2020 

## 1. Accounting policies 

## a) Statutory information 

The Whitechapel Mission is an unincorporated charity registered with the Charity Commission in England 

- & Wales as established by the Model Trust deed of the Methodist Church of 1932, dated 15th December 1932 as amended 30th August 1967 and 2nd November 1994. 

## b) Basis of preparation 

The accounts have been prepared in accordance with the charity's trust deed, the Charities Act 2011 and “Accounting and Reporting by Charities: 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). The charity is a Public Benefit Entity as defined by FRS 102. 

The accounts have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value.  The principal accounting policies adopted are The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

## c) Going concern 

- At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the charity continues to adopt the going concern basis of accounting in preparing the accounts. The Mission also has promises of support if needed from the Methodist Church amounting to £50,000 in total. Therefore the trustees consider the going concern basis to be appropriate. 

The Mission remained open during the Covid 19 pandemic and continued to serve meals to beneficiaries. 

## d) Incoming resources 

Income is brought into account when it is more likely than not that the economic benefit of the income will accrue to the charity. 

- Voluntary income including donations, gifts and grants that provide core funding or are of general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when the donor specifies that the grant or donation must only be used in future accounting periods: or the donor has imposed conditions which must be met before the charity has unconditional entitlement. Gift Aid due on donations is included in the year in which the donation is received. 

Income from charitable activities are sums received from carrying out the charity's objects. Income is comprised of rent from key worker accommodation accounted for on a receivable basis and contributions by beneficiaries for food and other items accounted for on receipt. 

Income from commercial rentals is funds received from letting part of the main church building which is in commercial use. 

Income from investments is comprised of bank interest.  Interest is recognised on a receivable basis. 

24 



## The Whitechapel Mission 

## Notes to the financial statements 

For the year ended 31 October 2020 

## e) Resources expended 

Expenditure is recognised when a liability is incurred, or a constructive obligation arises, that results in the payment being unavoidable. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where support costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Support costs are general administrative overheads which are not allocable to specific charitable activities. Governance costs are included as an element of general support costs. Governance costs include the cost of the preparation and audit of the statutory accounts, the cost of trustees' meetings and any legal advice to trustees on governance or constitutional matters. Both support and general governance costs have been allocated 75% to services to homeless people, 20% to the provision of key worker accommodation and 5% to fundraising activities. 

The charity is not VAT registered and all expenses include applicable VAT. 

## f) Volunteers and donated services 

In accordance with the SORP the value of services provided by general volunteers is not incorporated into these financial statements. Further details of the contribution made by volunteers can be found in the trustees' annual report. 

## g) Employment cost, pension costs and other post-retirement benefits 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the statement of financial activities in the period to which they relate. Other employment costs, such as the cost of unused holiday, is included in the year in which the charity receives the employment services. Any redundancy costs are recorded at the time the decision to make redundancies is communicated to the employees. 

25 



## The Whitechapel Mission 

## Notes to the financial statements 

For the year ended 31 October 2020 

## 1. Accounting policies (continued) 

## h) Donated goods 

The Whitechapel Mission receives donations of food, toiletries bedding and clothing. 

The SORP requires the valuation of donated good at fair value. Distributing and using donated goods in its service provision is an important part of the Mission's work, but it is difficult to place an accurate value on the donations. 

The charity includes donated food and toiletries unused in the delivery of services at the cost the charity estimates that it would pay for such goods if they were not donated. This assessment of value includes the bulk and trade discounts available for the large quantities of supplies used which may not be available to the original donor. 

The charity includes donated clothing, bedding and other good distributed to beneficiaries at an estimate of value based on the volume of gifts received and used, compared to the volume of gifts recycled. A value is then estimated based on the price the charity could formerly obtain for that recycling. The charity receives both new and second items and there is no practical way in which the charity can more accurately assess the value of these donations, less the costs of collecting them from the donor where Some donated items may be held in stock where multiple similar items are donated at the same time. No valuation is given to stock held at the year end which is not thought to be material to the user of the account. 

A small proportion of the clothing received is not suitable for distribution. Where this is the case, funds received from the recycling sales were recognised as donations at the time of sale. From January 2020 it has not been possible to sell recycled clothing. 

## i) Tangible fixed assets 

Tangible fixed assets are included at their historical cost, except for the property occupied by the charity which is at an estimated value based on the value for insurance purposes as at 1st November 2015. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: 

|e:||
|---|---|
|Motor vehicles|20% straight line|
|Equipment and furniture|10% straight line|
|Computer equipment: laptops|25% straight line|
|Computer equipment: desktops|33.33% straight line|



No depreciation is provided on the property as the residual value is considered to be above the carrying value shown in the accounts.  The property is reviewed annually for impairment. 

26 



## The Whitechapel Mission 

## Notes to the financial statements 

## For the year ended 31 October 2020 

## j) Listed investments 

- Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments. 

## k) Taxation 

The charity is exempt from tax on its charitable activities. 

- l) Fund accounting 

   - Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. The unrestricted funds in the financial statements all relate to operating activity. 

   - Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose, or from the donation of assets which have restrictions placed on their use. The restricted funds in the financial statements relate to the charity's property, donated for use in delivering the charity's main activities. 

   - Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

Endowment funds are received from donors where the terms specify that the capital of the fund should be held in perpetuity, but income earned may be applied to the charity's objects. 

## 2. Donations and legacies 

|Donations from individuals<br>Gift Aid donations<br>Legacies<br>Fundraising activities<br>Total<br>including food, clothing and toiletries<br>Donated clothing recycled<br>Donations from companies and charitable trusts<br>Estimate of the value of gifted provisions|2020<br>Total<br>£<br>160,599<br>376,301<br>2,000<br>396,758<br>200,506<br>-<br>19,070<br>1,155,234|
|---|---|



27 



## The Whitechapel Mission 

## Notes to the Financial Statements 

## For the year ended 31 October 2020 

- 3 Analysis of expenditure 

|Analysis of expenditure|||||||||
|---|---|---|---|---|---|---|---|---|
|Staff costs (Note 5)<br>Motor and travel<br>Purchased provisions including food,<br>Estimate of the value of gifted provisions<br>Subscriptions<br>Depreciation of fixed assets<br>Premises maintenance<br>Administration<br>Communications<br>Audit and professional fees<br>Support costs<br>Governance costs<br>Total expenditure 2020<br>Total expenditure 2019|Raising funds||Charitable activities||Governance<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,100|Support costs<br>£<br>61,236<br>-<br>-<br>-<br>-<br>-<br>-<br>67,915<br>-<br>-|2020<br>£<br>510,300<br>13,892<br>121,945<br>200,506<br>2,340<br>58,478<br>225,325<br>67,915<br>52,275<br>10,656|2019<br>£<br>367,148<br>14,428<br>98,058<br>242,042<br>2,411<br>48,383<br>112,642<br>33,975<br>43,120<br>21,259|
||Raising funds<br>£<br>45,927<br>4,167<br>8,284<br>-<br>702<br>-<br>11,266<br>2,614<br>-|Commercial<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>1,107|Services to<br>£<br>357,210<br>9,724<br>113,660<br>200,506<br>1,638<br>46,782<br>123,929<br>39,206<br>4,449|Key worker<br>£<br>45,927<br>-<br>-<br>-<br>11,696<br>90,130<br>10,455<br>-|||||
||72,961<br>6,458<br>255|1,107<br>-<br>-|897,104<br>96,863<br>3,825|158,208<br>25,830<br>1,020|5,100<br>-<br>(5,100)|129,151<br>(129,151)<br>-|||
||79,674|1,107|997,793|185,058|-|-|||
||59,173|5,100|798,172|121,020|5,340|78,032|983,465||



All expenditure was unrestricted across both years 

28 



The Whitechapel Mission 

## Notes to the Financial Statements 

## For the year ended 31 October 2020 

## 3 Analysis of expenditure - prior year comparative 

|Staff costs (Note 5)<br>Motor and travel<br>Purchased provisions including food,<br>Estimate of the value of gifted provisions<br>Subscriptions<br>Depreciation of fixed assets<br>Premises maintenance<br>Administration<br>Communications<br>Audit and professional fees<br>Support costs<br>Governance costs<br>Total expenditure 2019|Raising funds|Raising funds|Charitable activities|Charitable activities|Governance<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,340|Support costs<br>£<br>44,057<br>-<br>-<br>-<br>-<br>-<br>-<br>33,975<br>-<br>-|2019<br>£<br>367,148<br>14,428<br>98,058<br>242,042<br>2,411<br>48,383<br>112,642<br>33,975<br>43,120<br>21,259|
|---|---|---|---|---|---|---|---|
||Raising funds<br>£<br>31,941<br>4,328<br>10,223<br>-<br>723<br>-<br>5,632<br>2,156<br>-|Commercial<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,100|Services to<br>£<br>259,208<br>10,099<br>87,834<br>242,042<br>1,688<br>38,706<br>61,953<br>32,340<br>1,772|Key worker<br>£<br>31,941<br>-<br>-<br>-<br>9,677<br>45,057<br>8,624<br>9,046||||
||55,005<br>3,902<br>267|5,100<br>-<br>-|735,643<br>58,524<br>4,005|104,346<br>15,606<br>1,068|5,340<br>-<br>(5,340)|78,032<br>(78,032)<br>-|983,465<br>-<br>-|
||59,173|5,100|798,172|80,756|-|-|983,465|



All expenditure was unrestricted across both years 

29 



The Whitechapel Mission 

For the year ended 31 October 2020 

## Notes to the financial statements 

## 4. Net expenditure for the year 

This is stated after charging / crediting: 

|This is stated after charging / crediting:|||
|---|---|---|
||2020|2019|
||£|£|
|Interest payable|-|-|
|Depreciation|58,478|48,383|
|Trustees' remuneration|-|-|
|Trustees' reimbursed expenses|55|82|
|Auditors' remuneration:|||
|§ Audit (excl. VAT)|4,200|4,200|



Trustees' reimbursed expenses represents the reimbursement of travel and subsistence costs to two (2019: two) 

5. Staff costs and numbers 

Staff costs were as follows: 

|Staff costs were as follows:|||
|---|---|---|
|Salaries and wages<br>Social security costs<br>Pension contributions<br>Total emoluments paid to staff were:|2020<br>£<br>446,737<br>43,992<br>19,571<br>510,300<br>466,308|2019<br>£<br>325,659<br>27,177<br>14,312|
|||367,148|
|||339,971|



Emoluments were paid to the wife of the CEO, under a contract of employment with the charity agreed by the Trustees and at a salary set by the Trustees.   Further details can be found in note 13. 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the statement of financial activities in the period to which they relate. During the year the charity's employees received independent advice regarding the new auto-enrolment pension scheme and provision has been made for the contributions due for those who have decided to join the scheme. 

No employee earned more than £60,000 during the year. One member of staff was made redundant at a cost of £10,000 including statutory entitlements. 

The average weekly number of employees (full-time equivalent) during the year was as follows: 

||Head count||Full time equivalent||
|---|---|---|---|---|
||2020|2019|2020|2019|
||No.|No.|No.|No.|
|Employees|15.0|15.0|14.0|14.0|



30 



The Whitechapel Mission 

## Notes to the financial statements 

## For the year ended 31 October 2020 

## 6. Tangible fixed assets 

|year ended 31 October 2020<br>Tangible fixed assets||||||
|---|---|---|---|---|---|
|Cost<br>At the start of the year<br>Additions in year<br>Disposals<br>At the end of the year<br>Depreciation<br>At the start of the year<br>Charge for the year<br>Disposals<br>At the end of the year<br>Net book value<br>At the end of the year<br>At the start of the year|Land and<br>£<br>6,863,122<br>-<br>6,863,122<br>-<br>-<br>-<br>6,863,122<br>6,863,122|Fixtures and<br>£<br>173,636<br>18,889<br>(8,859)<br>183,666<br>41,205<br>17,645<br>(6,053)<br>52,797<br>130,869<br>132,431|Motor vehicles<br>£<br>66,447<br>6,538<br>(7,403)<br>65,582<br>31,206<br>11,103<br>(7,403)<br>34,906<br>30,676<br>35,241|Computer<br>£<br>94,217<br>46,994<br>(21,770)<br>119,441<br>69,467<br>29,729<br>(21,770)<br>77,426<br>42,015<br>24,750|Totals<br>£<br>7,197,422<br>72,421<br>(38,032)|
||||||7,231,811|
||||||141,878<br>58,477<br>(35,226)|
||||||165,129|
||||||7,066,682|
||||||7,055,544|



The building occupied by the charity is held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. 

## 7. Investments 

|Investments|||
|---|---|---|
|Market value at the year start<br>Withdrawal from investment<br>Unrealised gain / (loss)<br>Market value at the year end<br>There were no investment assets held outside the UK|2020<br>£<br>63,040<br>(18,708)<br>(3,484)<br>40,848|2019<br>£<br>63,401<br>-<br>(361)|
|||63,040|
||||



The investments are in pooled investment vehicles held by the Trustees for Methodist Church Purposes (TMCP) as custodian trustees. The valuations, at market value, are those provided by TMCP. The unrealised gains arising on investments at the end of the year are shown in the SOFA and in Note 11 below. 

The investment exposes the charity principally to market price risk, but also to currency, credit and liquidity risk. By using the pooled investment vehicles of the TMCP the charity can access the diversification of investments, professional investment management expertise and appropriate ethical investment ethos which would be difficult to access 

31 



The Whitechapel Mission 

## Notes to the financial statements 

## For the year ended 31 October 2020 

## 8. Debtors and prepayments 

|year ended 31 October 2020<br>Debtors and prepayments|||
|---|---|---|
||2020|2019|
||£|£|
|Trade debtors|31,409|53,775|
|Other debtors|47,770|13,958|
||79,179|67,733|



Other debtors contains a multi-year unrestricted grant of which £30,000 remained outstanding at the balance sheet date.  The charity is due to receive £10,000 for each of the next three years. 

## 9. Creditors: amounts falling due within one year 

|Creditors: amounts falling due within one year|||
|---|---|---|
|Trade creditors<br>Taxation and social security<br>Accruals and deferred income<br>Other creditors|2020<br>£<br>56,771<br>15,170<br>52,331<br>110,699<br>234,971|2019<br>£<br>27,387<br>12,110<br>34,533<br>83,268|
|||157,298|



Deferred income of £29,449 (2019 £29,232) represents rent received in advance. 

10a. Analysis of net assets between funds (current year) 

|10b.<br>Tangible fixed assets<br>Investments<br>Net assets at 1 November 2019<br>Tangible fixed assets<br>Investments<br>Net current assets/(liabilities)<br>Analysis of net assets between funds (prior year)<br>Net current assets<br>Net assets at 31 October 2020|General<br>£<br>203,560<br>40,848<br>106,696<br>351,104<br>General<br>£<br>192,422<br>52,712<br>33,000<br>278,135|Restricted<br>£<br>6,863,122<br>-<br>-<br>6,863,122<br>Restricted<br>£<br>6,863,122<br>-<br>-<br>6,863,122|Endowment<br>£<br>-<br>-<br>12,202<br>12,202<br>Endowment<br>£<br>-<br>10,328<br>2,164<br>12,492|Total funds<br>£<br>7,066,682<br>40,848<br>118,898|
|---|---|---|---|---|
|||||7,226,428|
|||||Total funds<br>£<br>7,055,544<br>63,040<br>35,164|
|||||7,153,749|



32 



The Whitechapel Mission 

## Notes to the financial statements 

## For the year ended 31 October 2020 

|11a.|Movements in funds (current year)|||g|g|||
|---|---|---|---|---|---|---|---|
|||At the start of|Incoming|resources|and|Gains on|At the end of|
|||the year|resources|transfers||Investments|the year|
|||£|£||£|£|£|
||Restricted & endowment funds|||||||
||Endowment funds|12,492|-||-|(290)|12,202|
||Revaluation reserve|1,122,168|-||-||1,122,168|
||Land and buildings|5,740,954|-||-|-|5,740,954|
||Total restricted funds|6,875,614|-||-|(290)|6,875,324|
||Unrestricted funds|||||||
||Operating fund|278,134|1,339,795|(1,263,632)||(3,194)|351,104|
||Total funds|7,153,748|1,339,795|(1,263,632)||(3,484)|7,226,428|



|11b.<br>Movements in funds (prior year)<br>Restricted & endowment funds<br>Endowment funds<br>Donation to buy furniture<br>Revaluation reserve<br>Total restricted funds<br>Unrestricted funds<br>Operating fund<br>Total funds<br>Land and buildings|At the start of<br>the year<br>£<br>12,233<br>-<br>1,122,168<br>5,740,954<br>6,875,355<br>172,996<br>7,048,351|Incoming<br>resources<br>£<br>-<br>-<br>-<br>-<br>1,089,223<br>1,089,223|Outgoing<br>resources and<br>transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>(983,465)<br>(983,465)|Gains on<br>Investments<br>£<br>259<br>-<br>-<br>259<br>(620)<br>(361)|At the end of<br>the year<br>£<br>12,492<br>-<br>1,122,168<br>5,740,954<br>6,875,614<br>278,134<br>7,153,748|
|---|---|---|---|---|---|



## 11. Movements in funds (current year)\continued 

## Purposes of restricted funds 

Included in fixed assets are land and buildings from which Whitechapel Mission operate, for which the title is held by the Trustees for Methodist Church Purposes (TMCP). 

These assets have been included in the accounts of Whitechapel Mission as a restricted fund. Although the Whitechapel Mission have full use of the asset, for the current purposes the property does have to be returned to the control of TMCP if it is no longer used for those purposes. This obligation is in the nature of a restriction on the use of the asset and therefore this has been reflected in the accounts by treating the gift of the property as a restricted fund. The TMCP confirmed this is the correct legal position. The balance on the restricted fund therefore reflects the carrying value. 

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The Whitechapel Mission 

Notes to the financial statements 

For the year ended 31 October 2020 

## Purposes of endowment funds 

The endowment funds represent funds provided by the Thomas and Annis Jackson Jubilee and C.T. Catlin Bequest. The money is invested to generate income which may be used without restriction, but the endowment is permanent and the capital may not be spent. 

## 12. Comparative information 

The SOFA for the previous year, is as follows: 

|Comparative information<br>The SOFA for the previous year, is as follows:|||||
|---|---|---|---|---|
|Donations and legacies<br>Charitable activities<br>Contributions for meals and clothing<br>Key Worker accommodation<br>Other trading activities<br>Rental Income - Commercial<br>Investments<br>Total income<br>Expenditure on:<br>Raising funds:<br>Commercial rentals<br>Services to homeless people<br>Key Worker accommodation<br>Total expenditure<br>Transfer between funds<br>Net movement in funds<br>Net Income/(expenditure)<br>Raising funds<br>Charitable activities<br>Net gains/(losses) on investment assets||Unrestricted<br>£<br>878,661<br>6,417<br>127,228<br>73,947<br>2,970<br>1,089,223<br>64,273<br>798,172<br>121,020<br>983,465<br>(620)|Endowment<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>259|2019<br>£<br>878,661<br>6,417<br>127,228<br>73,947<br>2,970<br>1,089,223<br>64,273<br>-<br>798,172<br>121,020<br>983,465<br>(361)<br>105,397<br>-<br>105,397|
|||105,138<br>-<br>105,138|259<br>-<br>259||



## 13. 

## Related party transactions 

No trustee received a salary, benefits or other emoluments during the year. The details of trustees travel expenses in detailed in note 4. 

No trustees donated restricted funding in the current or prior year. Unrestricted donations totalled £3,540 (2019: £3,242). 

The charity has close links to the Methodist Church who also retain legal ownership of the Mission's freehold building. No Methodists grants were received during the year (2019 No Methodists grants were received ). 

Key management comprises the two most senior employees: the chief executive and the manager of the centre. Salaries, employer's national insurance and employer's pension for key management totalled £117,458 (2019: £106,995). Key management are required to live in the Mission building in accommodation provided by the charity. 

Staff loans to key management at the year end stood at £2,500 (2019: £500). 

No separate trustee insurance was purchased during the year. 

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