OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

← Edinburgh City Mission

2021-12-31-accounts

Edinburgh City Mission

Scottish Charity Registration number: SC012385

Trustees' report and audited financial statements

For the year ended 31 December 2021

EDINBURGH CITY MISSION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees

==> picture [249 x 63] intentionally omitted <==

Scottish charity registered number SC012385 Principal office

==> picture [110 x 52] intentionally omitted <==

Independent Auditor

Mazars LLP Apex 2 97 Haymarket Terrace Edinburgh EH12 5HD Bank of Scotland Edinburgh Royal Mile PO Box 1000 BX2 1LB Balfour & Manson LLP 54-66 Frederick Street Edinburgh EH2 1LS

Bankers

Solicitors

EDINBURGH CITY MISSION

CONTENTS

Page
Trustees’ report 1-8
Independent auditor’s report 9-12
Statement of financial activities 13
Balance sheet 14
Notes to the financial statements 15-29

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their report for the year ended 31 December 2021.

The Trustees that served during the year were:

==> picture [479 x 83] intentionally omitted <==

Principal aims and objectives

The aims of the charity are to share the Gospel of Jesus Christ in words and action and engage in poverty relief among the inhabitants of Edinburgh and the surrounding area, particularly in deprived communities; this is demonstrated throughout all our ministries.

Strategy

In order to achieve these objectives in 2021, we pursued the following:

  1. We fulfilled our goal of being ‘in our city, for our city’ by supporting individuals, communities, and churches both practically and spiritually, continuing our existing activities and launching new activities, successfully navigating the challenges caused by the Covid-19 pandemic.

  2. We “stimulated and strengthened churches in Edinburgh” (our mission statement) to love and befriend whoever was in need of help, enabling as many people as possible to experience God’s amazing love through a personal encounter with Jesus.

  3. We clarified and broadened our focus, supporting those who were experiencing deprivation (The Care Van, Foodbank+ network, Clothesbank+ , Soul Food meals and An Open Hand), exclusion (Salaam and Nations) and isolation (Two’s Company – Edinburgh).

  4. We continued to be a committed partner: we had close relationships with over 100 referral agencies and partners; we supported our partners in their delivery of services to the poor as they supported us in ours; and we further developed our model, demonstrating provision, kindness and love for individuals, communities, churches, and agencies that we worked with.

  5. We took steps to strengthen our commitment to our volunteers, to equip and empower them to serve confidently in our partner projects.

  6. We established five values to shape our culture and guide our approach to each other, our partners, and our beneficiaries: pioneering, love, generosity, unity, and justice.

Principal activities

In 2021 we continued to run all of our core outreach activities, expanded many of these activities and initiated new ones, despite the Covid-19 pandemic. We also strengthened our support functions.

Our Outreach Team of Mission Strengtheners:

Our outreach team was led by our Outreach Team Leader who also worked regularly in two Foodbank+ projects (Bruntsfield and Corstorphine). In addition, we had: two full-time Mission Strengtheners (outreach workers), one in Newington and one in Leith; and four part-time Mission Strengtheners, one in Prestonpans, Moredun and Granton, two supported refugees and asylum seekers through Salaam and one launched a new racial integration project called Nations.

1

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Mission Strengtheners are our front-line staff: they are faith-filled and loving people who build relationships with those in need within the communities they serve, and with volunteers from the churches in their areas. They are the people who hold out a helping hand and bring our partnerships to life. We continually aim to equip them with skills and support them as they communicate and demonstrate the Gospel of Jesus Christ, which is the overall objective of Edinburgh City Mission.

We continued to run:

The Care Van is iconic in Edinburgh, going out to the streets over 600 times again in 2021 to give out food, hot drinks, clothes, and blankets to the city’s homeless population, despite the challenges of the pandemic and social distancing. This mobile unit is run in partnership with Bethany Christian Trust and 40 local churches. We continued to coordinate the evening rota of churches while Bethany Christian Trust coordinated the lunch-time rota.

Foodbank+ network (previously known as Basics Banks network) of nine foodbanks.

We changed the network name from Basics Banks to Foodbank+ in January 2021 in order to emphasise that the foodbanks provide more than just food and toiletries; we also provide a listening ear to people in need, with a holistic and relational approach. We help people with their physical, practical, and spiritual needs. Over 100 referral agencies referred clients to us, including 1/3 of our referrals coming from Edinburgh Council’s Scottish Welfare Fund; we then matched clients to the most appropriate Foodbank+ for their location and need.

In each Foodbank+, the Mission Strengthener for the local area worked with a team of volunteers from the partner church to do assessments, provide food and befriend guests.

According to our analysis of our referrals, the main causes of referrals to our Foodbank+ network in 2021 were: the impact of delayed benefits, low income, debt, homelessness, serious health issues and relationship breakdown. Food poverty is the presenting issue but behind that lies these deeper problems. Therefore, when the client is released from food poverty and they get back on their feet, we continue to offer support so that they do not feel isolated or alone. We also provide signposting to other relevant, specialist agencies.

Energy Advice (HEAT project): we continued to partner with Citizens Advice Edinburgh who provided support for Foodbank+ guests who were affected by the serious impact that fuel poverty, and particularly energy disconnection, can have on people with limited resources.

Soul Food meals: we continued to run weekly meals at Central Edinburgh Methodist Church in Newington and Carrubbers Christian Centre on the Royal Mile, in partnership with Soul Food Edinburgh, a local charity who provide ‘more than meal’ by also offering respite and support to anyone dealing with the challenges of homelessness, poverty or loneliness.

The Storehouse food storage and distribution centre which was opened in March 2020 to provide top-up food for our nine Foodbanks and two Soul Food meals. The centre was mainly run by volunteers who also distributed food and toiletries across Edinburgh.

Clothesbank+ which was established in partnership with Central Church in October 2020.

Nations racial integration project started in September 2020 with two components: bi-monthly “A Place at the Table” interviews to listen to people who are black or of other ethnic minorities, to learn from their experiences and build relationships; and “Acts 2:11” which connects people to churches and ethnic groups which are non-native English-speaking or have people from diverse

2

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

ethnic backgrounds and provide support those churches in their local mission. A new Mission Strengthener (10 hours/ week) took over running this project from the CEO in February 2021.

We expanded our existing outreach activities:

Salaam refugee and asylum seeker support work, which was started in February 2020, supports 500 Syrian refugees who have now settled in Edinburgh, together with some Iranians, Iraqis, Albanians, and Eritreans. We took over running The Weekend Club, a monthly events programme which was previously run by the Scottish Faiths Action Group (before the pandemic) and relaunched it in October 2021. We also provided support, in partnership with eight churches, for 70 newly arrived Afghans from Kabul, at the request of the City of Edinburgh Council.

The allotment: we bought a shed for the allotment to store tools and have a tea or coffee with volunteers. This will be a helpful space to chat, relax and share life together, post Covid-19.

We initiated new outreach activities:

An Open Hand: this new toy distribution service enables parents who are experiencing hardship to celebrate their children’s birthdays, in partnership with Greenbank Parish Church.

Two’s Company - Edinburgh: in partnership with another charity, Linking Lives UK, we appointed a Development Officer to scope out and develop partnerships with churches and other organisations, with a view to launching a new befriending scheme for older people in June 2022.

We strengthened our support functions:

Volunteers Coordinator: we created a new part-time role, to recruit, induct and support new volunteers into our partner projects, strengthening our commitment to our volunteers.

Referral System: due to the growth in referrals over the past few years (2021 = 2,330, 2015 = 693) we introduced a new dynamic referral system, based on Southampton City Mission’s referral system. This system requires less manual input and is now fully bedded in.

Fundraising Manager: we appointed a new full-time Fundraising Manager in August 2021.

Administrative Assistant: we created a new part-time role to help with the administration of the charity, including Care Van coordination, overseeing The Storehouse, finance functions, etc.

Office Annexe: we began to rent a small office in December to provide additional desk space and a meeting room for our outreach team because we have outgrown our office in Polwarth.

Achievements

2021 was a year of significant growth for Edinburgh City Mission for a variety of reasons: to cope with the demands of the pandemic; in response to new refugees arriving in the city and requests for us to lead support activities; initiative-taking by our outreach team; and diversification of activities as more people caught our vision and prayed for, funded, and volunteered into our growing variety of activities.

3

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

The Care Van

During 2021 over 25,000 people were helped through The Care Van: we coordinated 363 evening runs, working with our partner, Bethany Christian Trust who coordinated 260 lunchtime runs.

Foodbank+ Network

Our reputation continued to grow as a welcoming, holistic, and inclusive network of foodbanks tackling food poverty in and around Edinburgh, and we maintained strong relationships with over 100 local referral agencies and our nine partner churches. As a result, there was a further 7% increase in the number of people receiving our help, on top of the 11% increase we experienced in 2020:

132,000kgs (2020 = 112,400kgs) of food were distributed in 2021. We made 2,330 referrals this year (2020 = 2,177, 2019 = 1,973) which represented 4,149 people receiving help (the client/s plus their dependent/s i.e., 2,994 adults and 1,155 children) for more weeks than previous years. Of these, approximately 1/3 clients received one-off help (Scottish Welfare Fund referrals), and all other guests visited the Foodbanks over five times, on average.

Energy Advice (HEAT project): over 200 Foodbank+ guests were supported by Citizens Advice Edinburgh who provided support for Foodbank+ guests with over 60 guests avoiding disconnection and 50 reducing expenditure. The overall financial saving was +£41,500 for Foodbank+ guests.

Soul Food meals

During Covid restrictions, we served 130 – 150 “grab and go” meals every week, across two venues, until we were able to return to seated meals for 30 – 35 per week in one venue while the other venue paused before a relaunch in 2022. We served over 6,000 meals in 2021, up more than 20% on 2020.

The Storehouse

We were able to provide food for our two weekly Soul Food meals (£18,500) and top-up food for our nine partner foodbanks (£36,000) throughout the year, spending over £55,000 in 2021 on food and essential toiletries.

In order to buy a food delivery van, we initiated a successful fundraising campaign through Facebook and by participating in the Kiltwalk, together with pledged funding from a Trust, to buy a food delivery van. We raised over £20,000.

Clothesbank+

In 2021, we provided clothes for 466 people altogether, in partnership with Central Church, Tollcross.

Nations

Approximately 15 people attended each of our “A Place at the Table” bi-monthly interviews with black and other ethnic minority interviewees, to learn from their experiences. We absorbed the “Acts 2:11” project into our charity and updated a GDPR-compliant database of 35 contacts from 20 different nonnative English-speaking churches, while scoping out and raising awareness of this new project.

Salaam refugee and asylum seeker support

4

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

An Open Hand

Six birthday referrals were made through the Edinburgh City Mission website in 2021, plus eleven family bags for siblings. Our partner church, Greenbank Parish Church, piloted referrals from Safe Families for Children and our Foodbank+ network when the project was launched on 1[st ] November, before adding Richmond’s Hope and Christians Against Poverty, gradually growing the project.

Conference

We held our ‘Restless for Mission’ conference online in 2021. This was attended by 60 delegates.

Volunteers

During 2021 we had 153 volunteers (excluding 460 volunteers who volunteered on the Care Van in the evenings): Foodbank+ Network – 86; Soul Food – 18; The Storehouse – 11; Clothesbank+ - 10; and Salaam - 28. Of these, we individually inducted 60: Foodbank+ Network – 32; Soul Food – 10; The Storehouse – 7; Clothesbank+ - 2; and Salaam - 9. Inductions help to clarify roles and responsibilities; protect the people we are supporting and strengthen coherence by rolling out our values.

Future plans

Our aims and objectives remain to share the Gospel of Jesus Christ in words and action and engage in poverty relief among the inhabitants of Edinburgh and the surrounding area. However, we intend to significantly increase our activities in 2022 because the environment in which we are providing our services is becoming increasingly difficult. The main concerns are: the cost-of-living crisis (inflation causing huge food, fuel and rent increases which impact lower income individuals and families most); the refugee crisis (Afghans and Ukrainians); and the long-term impact on the pandemic on mental health and loneliness/ isolation. Consequently, we have sharpened our focus on three areas: we are now intentionally supporting people who are experiencing deprivation, exclusion, and isolation.

Our specific plans for 2022 are as follows:

  1. Launch a new, fresh website in January 2022 to communicate our vision and activities more attractively and clearly.

  2. Increase our outreach team from 4.5 full-time equivalent positions to 7.5 full-time positions.

  3. Induct all new volunteers as they join and 50% of existing volunteers, in agreement with each partner. This will help to strengthen the culture of each project, ensuring alignment with our values of pioneering, love, generosity, justice, and unity.

5

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

  1. In partnership with Linking Lives UK, develop a befriending scheme for older people called Two’s Company – Edinburgh and launch it in June. The full-time Development Officer role will become a Mission Strengthener in the Spring and in the autumn, we will add a part-time Two’s Company Volunteers Coordinator to help with the expansion of this project.

  2. Expand the Salaam refugee and asylum seeker support team with the addition of a full-time member of the team who will focus on supporting recently arrived Afghans and run The Salaam Weekend Club monthly events programme, an additional part-time team member to coordinate the Salaam befriending scheme (for Syrians, Afghans, Ukrainians, and others), and transition one part-time member of team into full-time in the autumn.

  3. Create a part-time Storehouse and Food Van Coordinator role (15 hours a week).

  4. Purchase a new Food Delivery Van to deliver food from The Storehouse to the Foodbank+ network and to our Soul Food meal in Newington.

  5. Train more staff and volunteers to deliver Peaced Together crafts courses and increase the number of courses that we run across the city.

  6. Train staff and volunteers to lead Kids Matter parenting courses and launch this new initiative.

  7. Create a prospectus for our Gap Year programme, promote the programme and relaunch it as Covid-restrictions are eased.

  8. Review all our partnership agreements and agree new versions of each of them.

  9. Evaluate the current foodbank model and explore new models such as food pantries.

  10. Increase the number of Mission Enablers (monthly financial donors) from 145 to 190, to mark our 190th anniversary in 2022.

  11. Reintroduce fund-raising events such as a concert and the 2022 Kiltwalk.

  12. Rent a new, larger office to accommodate our growing team in one unified space.

Financial review

Our financial position improved significantly in 2021. This was due to an unexpected legacy received during the year. Our expenditure started to increase as we began investing these funds into direct ministry costs which we are planning to continue (see Future Plans above).

In our report to 31[st ] December 2020, we had considered putting these unexpected funds into purchasing a new property for the charity to operate out of, however, we have reassessed this decision based on increasing need in the city and have decided to rent a property which allow us to meet our objective of having our team accommodated in one place whilst leaving liquid funds available in the charity to directly invest in staff, food, and resources to strengthen our impact in the city.

Financial position

The charity ended with a surplus of £539,432 (2020 surplus: £94,880) with the increase in income being explained above.

It is worth noting, that as we enter 2022, the global economy is in a challenging position due to the remaining effects of the pandemic, the cost-of-living crisis and the impact being felt because of the war in Ukraine (note 16).

Although, we close with available reserves (representing general unrestricted funds less the net book value of tangible fixed assets) of £404,519 (2020: £30,479) we are operating a deliberate deficit position in our forecast of up to £235,000 in 2022 for as we anticipate both a fall in our donations as personal finances continue to grow challenging as prices rise for all. We are also forecasting a far greater need for our ministries than before, most specifically in food need and refugee support.

6

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

Risks & uncertainties

Despite the improvement in our financial position, the main risk to the charity is ongoing funding. We have purposely increased spending in response to continued and ongoing need in Edinburgh, however, as living costs continue to rise, donor behaviour cannot be gauged and as such supporting the larger size of the charity at a sustainable level is a dedicated focus.

Investment Policy

The Charity’s reserves were held in cash throughout the reporting period and were therefore not subject to an investment policy (social, environmental, and ethical).

Structure, governance, and management

The Charity is an Unincorporated Association, governed by a Board of Trustees and a Statement of Faith. New Board members are appointed by the existing Trustees.

The Trustees were responsible for the decisions relating to the legal, financial (including staff remuneration) and property decisions, and for ensuring high standards were maintained. They met in person or online on 4 March, 3 June, 23 September, and 9 December.

The Trustees adopted the following policies at their meeting on 3 June: Pregnancy and Maternity Leave Policy and Suicide Prevention Guidelines.

The day-to-day management of the Charity was the responsibility of the Chief Executive Officer, Duncan Cuthill.

The Charity belongs to the City Mission Movement (UK), a loose support network of similar organisations which has no influence over the operating policies adopted by the Charity.

Reserves Policy

The Trustees consider it prudent to maintain six months of full staff costs and three months of operating costs aside from unrestricted funds as a designated reserve for the year ahead. Accordingly designated funds of £235,030 (2020: £142,492) have been set up to meet this objective.

A designated reserve has also been created equal to the net book value of the charity’s assets to demonstrate the unavailability of these funds to the charity for day-to-day resourcing. The value of this reserve is £108,245 (2020: £Nil)

Non-adjusting events after the end of the reporting period

During 2020 we began the process of updating our legal structure by becoming a Scottish Charitable Incorporated Organisation (SCIO). The process effectively involved setting up a brand-new charity with the new legal structure, to receive the assets, liabilities and undertaking of the existing charity.

On 1 May 2022 Edinburgh City Mission completed the transfer of the assets, liabilities and undertaking to Edinburgh City Mission SCIO (SC050644) which concluded this process.

7

EDINBURGH CITY MISSION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2021

On 24 February 2022, Russian forces entered Ukraine resulting in Western Nations reactions including announcements of sanctions against Russia and Russian interests worldwide and an economic ripple effect on the global economy. The Trustees have carried out an assessment of the potential impact on the charity, including the impact of mitigation measures and uncertainties, and have concluded that this is a non-adjusting post balance sheet event with the greatest impact on the operations expected to be from the global economy. The Trustees have taken account of these potential impacts in their going concern assessment.

Statement of Trustees’ Responsibilities

Charity law 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 the net income or expenditure of the charity for that year. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which 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 Statement of Recommended Practice. 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.

Statement of disclosure of information to auditors

In so far as the Trustees are aware:

Auditors

The auditors, Mazars LLP, who were appointed during the year, will be proposed for reappointment.

The Trustees’ Annual Report was approved by the Trustees and signed on their behalf by:

==> picture [169 x 68] intentionally omitted <==

Chairman

8

EDINBURGH CITY MISSION

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2021

Opinion

We have audited the financial statements of Edinburgh City Mission for the year ended 31 December 2021 which comprise the Statement of Financial Activities, Balance Sheet, and notes to the financial statements, 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 FRS102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements 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.

Other matter

Without qualifying our opinion, we draw attention to the accounting policies on page 15 of the financial statements and the fact that the comparative year in the financial statement was unaudited as the charity was exempt from full audit.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

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

9

EDINBURGH CITY MISSION

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2021

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 course of 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.

Opinion on other matters

In our opinion, based on the work undertaken in the course of the audit:

Responsibilities of Trustees

As explained more fully in the Statement of Trustees’ Responsibilities set out on page 8, the Trustee 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 Directors 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 liquidate the charity or 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 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005, 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 the financial statements.

The extent to which our procedures are capable of detecting irregularities including fraud is detailed below

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the charity and its activities, we considered that non-compliance with the following laws and regulation might have a material effect on the financial statements: employment regulation, health and safety, regulation, anti-money laundering

10

EDINBURGH CITY MISSION

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2021

regulation and non-compliance with implementation of government support schemes relating to COVID19.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:

We also considered those laws and regulations that have a direct impact on the preparation of the financial statements., Act 2006.

In addition, we evaluated the directors’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements including the risk of override of controls and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, and management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition, and significant one-off or unusual transactions

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

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

11

EDINBURGH CITY MISSION

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES AND MEMBERS FOR THE YEAR ENDED 31 DECEMBER 2021

Use of the audit report

This report is made solely to the charity’s members in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s 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 members as a body for our audit work, for this report, or for the opinions we have formed.

==> picture [241 x 67] intentionally omitted <==

for and on behalf of Mazars LLP

Chartered Accountants and Statutory Auditor

Apex 2, 97 Haymarket Terrace

Edinburgh

EH12 5HD

12

EDINBURGH CITY MISSION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Income from:
Donations and legacies
Other income
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income
Transfers between funds
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 2
3
4		 Unrestricted
funds
2021
£
755,505
-
51

755,556
74,127
218,750

292,877
462,679

7,430
470,109
277,682

747,791		 Restricted
funds
2021
£
124,628
92,500
-
217,128
-
140,375
140,375
76,753
(7,430)
69,323
85,105
154,428		 Total
funds
2021
£
880,133
92,500
51
972,684
74,127
359,125
433,252
539,432
-
539,432
362,787
902,219		 Unaudited
total
funds
2020
£
381,168
2,480
46
5
6		 383,694

44,305
244,509
10
15
15		 288,814

94,880
-
94,880
267,907
15 362,787

All of the above results are derived from continuing activities. Edinburgh City Mission has no other recognised gains and losses other than those stated above.

The notes on pages 15 - 29 form part of these financial statements including a full prior year (2020) comparative of the Statement of Financial Activities (note 17).

13

EDINBURGH CITY MISSION Scottish Charity Registration number: SC012385

BALANCE SHEET

AS AT 31 DECEMBER 2021

Note
Fixed assets
Tangible fixed assets
11
Current assets
Debtors
12
Cash and cash equivalents
Liabilities
Creditors: amount falling due
within one year
13
Net current assets
Total net assets
The funds of the charity
Restricted income funds
15
Unrestricted funds - general
15
Unrestricted funds – designated
15
Total charity funds		 2021
£
1,849

811,608
813,457

19,483		 108,245
793,974
902,219
154,428
404,517
343,274
902,219		 Unaudited 2020
£
104,711
1,569

285,128
286,697

28,621
258,076
362,787
85,105
135,190
142,492
362,787		 Unaudited 2020
£
104,711
1,569

285,128
286,697

28,621
258,076
362,787
85,105
135,190
142,492
362,787

286,697

28,621
362,787
85,105
135,190
142,492
362,787

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

==> picture [184 x 78] intentionally omitted <==

Chairman

The notes on pages 15 -29 form part of these financial statements.

14

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies

1.1 Charity information

Edinburgh City Mission is an unincorporated charity (registered charity number SC012385) with its principal office at The Coracle, 41 Bryson Road, Edinburgh, EH11 1DS.

The aim of the Charity is to share the Gospel of Jesus Christ in words and action and engage in poverty relief among the inhabitants of Edinburgh and the surrounding area, particularly in deprived communities.

1.2 Basis of preparation

The financial statements have been prepared under the historic cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102)(effective January 2015)(Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006. The charity has taken the exemption from producing a cash flow statement on the basis that it is a small charity with reference to Bulletin 1 which updated the Charities SORP (FRS 102).

The financial statements for the year ended 31 December 2020 were not audited, as they did not require an audit. The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

1.3 Going concern

The charity achieved a net income of £539,432 (2020: £94,880) for the year.

The financial statements have been prepared on a going concern basis which assumes that the charity will continue in operational existence for the foreseeable future.

The charity is in a net current and overall asset position and has a sufficient bank balance to support current operations.

The Trustees are of the opinion that the financial statements should be prepared on a going concern basis.

1.4 Income

All income is included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects where the value can be quantified. The Mission regularly receives donations of food and clothing; however, this is not easily quantifiable, and its value is therefore not included in the accounts. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified, and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

15

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies (cont.)

1.5 Expenditure

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to activities, they have been allocated on a basis consistent with the use of the resources.

Expenditure is classified under the following activity headings:

1.6 Tangible fixed assets and depreciation

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is provided on the cost or valuation less estimated residual value, of tangible fixed assets over their estimated useful lives to the charity. The annual depreciation rates and methods are as follows:

Heritable property 2% pa straight line Fixtures and equipment 25% pa reducing balance

The heritable property owned by the charity is its principal property, The Coracle (note 1.1) from which the charity operates.

1.7 Financial instruments

Edinburgh City Mission only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities. They are recognised as follows:

Debtors

Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Creditors

Creditors are recognised where Edinburgh City Mission has a present obligation resulting from a past event that will or probably will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

16

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1. Accounting policies (cont.)

1.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

The Trustees consider it prudent to maintain six months of full staff costs and three months of operating costs aside from unrestricted funds as a designated reserve for the year ahead

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund are set out in note 15.

1.9 Pensions

The charity contributes to a Group Personal Pension Scheme for all, but one employee and the pension charge represents the amounts payable by the charity to the scheme in respect of the year. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charity also pays into a personal pension fund for one employee which again is independently administered, and assets held separately from those of the charity.

2. Income from donations and legacies

2021 –
Unrestricted
funds
£
Donations
113,483
Legacies
561,089
Trusts
68,726
Gift aid claimed

12,207

755,505
.Other income
Edinburgh City Council food funding
Government grants
.Income from investments
Bank interest received		 2021 –
Restricted
funds
£
75,578
-
49,050

-

124,628		 Unaudited
2020 –
Unrestricted
funds
£
Unaudited
2020 –
Restricted
funds
£
106,935
41,308
43,522
-
62,316
115,260

11,827

-

224,600

156,568
Unrestricted funds
2021
£
Unaudited
2020
£
90,000
-

2,500

2,480

92,500

2,480
Unrestricted funds
2021
£
Unaudited
2020
£



51

46		 Unaudited
2020 –
Unrestricted
funds
£
Unaudited
2020 –
Restricted
funds
£
106,935
41,308
43,522
-
62,316
115,260

11,827

-

224,600

156,568
Unrestricted funds
2021
£
Unaudited
2020
£
90,000
-

2,500

2,480

92,500

2,480
Unrestricted funds
2021
£
Unaudited
2020
£



51

46		 Unaudited
2020 –
Restricted
funds
£
41,308
-
115,260

-

156,568

46

3. Other income

4. Income from investments

17

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

5. Raising funds

Marketing and communications staff costs (note 8)
CRM database and print materials
Events
Professional fees
Support costs		 Unrestricted
funds
2021
£
40,295
7,676
165
3,945

22,046

74,127		 Unaudited
unrestricted
funds
2020
£
20,830
1,547
3,896
9,000

9,032

44,305

6. Charitable activities

Unrestricted expenditure - 2021

Mission Strengtheners staff
costs (note 8)
Direct ministry costs
Support costs (note 7)
Mission Strengtheners staff
costs (note 8)
Direct ministry costs
Support costs (note 7)		 Food
bank+
and
Store -
house
£
49,458
6,856

44,094
100,408
Salaam
&
Nations
£
16,911
-

29,394

46,305		 Clothes
bank+
£
590
129

3,674

4,393
Care
van
£
3,542
-

11,023

14,565		 Soul
Food
£
14,740
457

25,720

40,917
Total
£
86,379
7,442
124,929
218,750		 An
Open
Hand
£
590
-

3,675

4,265		 Two’s
Company
£
548
-

7,349


7,897

18

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. Charitable activities (cont.)

Unrestricted expenditure – 2020 (unaudited)

Mission Strengtheners staff
costs (note 8)
Direct ministry costs
Support costs (note 7)

Mission Strengtheners staff
costs (note 8)
Direct ministry costs
Support costs (note 7)
 Food
bank+
and
Store -
house
£
30,384
159
45,157

75,700
Other
church
support
£
15,841
215
9,032
25,088		 Care
van
£
-
-

18,063

18,063
Total
£
79,421
2,811

82,030
164,262		 Soul
Food
£
10,561
250

4,516

15,327		 Client
support
£
10,561
2,187

746

13,494		 Salaam
£
12,074
-

4,516


16,590

Restricted expenditure - 2021

Mission Strengtheners staff
costs (note 8)
Administrative salary costs
(note 8)
Direct ministry costs
Support costs (note 7)		 Food
bank+
and
Store -
house
£
32,279
-
43,877

264

76,420		 Clothes
bank+
£
-
-
358

22

380		 Soul
Food
£
1,750
-
18,873

176

20,799		 An
Open
Hand
£
-
-
-

22

22		 Two’s
Company
£
2,373
-
-

44

2,417

19

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

6. Charitable activities (cont.)

Restricted expenditure – 2021 (cont.)

Salaam
&
Nations
£
Mission Strengtheners staff
costs (note 8)
20,955
Administrative salary costs
(note 8)
-
Direct ministry costs
12,515
Support costs (note 7)

1,337
34,807
Restricted expenditure – 2020 (unaudited)
Food
bank+
and
Store -
house
£
Mission Strengtheners staff
costs (note 8)
17,140
Administrative salary costs
(note 8)
-
Direct ministry costs

29,668

46,808
Other
church
support
£
Mission Strengtheners staff
costs (note 8)
-
Administrative salary costs
(note 8)
-
Direct ministry costs

900
900		 Care
van
£
-
2,500
2,898

132

5,530
Care
van
£
-
2,500

1,536

4,036
Total
£
26,188
2,500

51,559

80,247		 Total
57,357
2,500
78,521

1,997
140,375
Soul
Food
£
-
-

12,309

12,309		 Client
support
£
-
-

3,801

3,801		 Salaam
£
9,048
-

3,345


12,393

20

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7. Support costs

Support costs - 2021

.Support costs
upport costs - 2021
Leadership and administrative
staff costs (note 8)
Property costs
Travel and subsistence
Professional & service fees
General expenses
Depreciation		 Food
bank+
and
Store -
house
£
31,349
1,293
824
5,568
3,349

1,711

44,094		 Clothes
bank+
£
2,612
108
69
464
278

143

3,674		 Soul
Food
£
18,287
754
480
3,248
1,953

998

25,720		 An
Open
Hand
£
2,612
108
69
464
279

143

3,675		 Two’s
Company
£
5,225
216
137
928
558

285

7,349
Leadership and administrative
staff costs (note 8)
Property costs
Travel and subsistence
Professional & service fees
General expenses
Depreciation		 Salaam
&
Nations
£
20,899
862
549
3,712
2,232

1,140

29,394		 Care
van
£
7,837
323
206
1,392
837

428

11,023		 Raising
funds
£
15,675
647
412
2,784
1,673

855

22,046		 Total
£
104,496
4,311
2,746
18,560
11,159

5,703
146,975

21

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

7. Support costs

Support costs – 2020 (unaudited)

Leadership and administrative
staff costs (note 8)
Property costs
Travel and subsistence
Professional & service fees
General expenses
Depreciation

Leadership and administrative
staff costs (note 8)
Property costs
Travel and subsistence
Professional & service fees
General expenses
Depreciation
 Basics
Bank &
Store-
house
£
34,126
1,424
488
2,602
4,068
2,449

45,157
Other
church
support
£
6,825
285
98
520
814
490
9,032		 Care
van
£
13,650
570
195
1,041
1,627

980

18,063
Raising
funds
£
6,825
285
98
520
814

490

9,032		 Soul
Food
£
3,413
142
49
260
407

245

4,516
Total
£
68,252
2,848
977
5,203
8,883

4,899

91,062		 Client
support
£
-
-
-
-
746

-

746
2020
£
63,562
1,876
1,893
860
10,044

4,779

83,014		 Salaam
£
3,413
142
49
260
407

245

4,516

Formal governance costs of £10,200 (2020 – £1,500) were incurred in the year in respect of the audit of the financial statements. Legal fees of £540 (2020 - £1,948) were incurred in respect of the SCIO formation (note 16).

22

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

8. Staff costs and remuneration of key management personnel

Staff costs - 2021
Wages and salaries – Mission
Strengtheners
Wages and salaries –
Leadership and administration
Wages and salaries –
Marketing and
communications
Employer pension
contributions (note 14)
Staff costs – 2020
(unaudited)
Wages and salaries – Mission
Strengtheners
Wages and salaries –
Leadership and administration
Wages and salaries –
Marketing and
communications
Employer pension
contributions (note 14)
Average number of employees:
Mission Strengtheners
Leadership and administration
Marketing and communications		 Charitable
activities –
unrestrict
ed
Charitable
activities –
restricted
Raising
funds
£
£
£
80,046
57,357
-
-
2,500
-
-
-
38,718
6,333
-
1,576

86,379

59,857

40,294
Charitable
activities –
unrestrict
ed
Charitable
activities –
restricted
Raising
funds
£
£
£
74,203
26,188
-
-
2,500
-
-
-
18,753
5,218
-
2,077

79,421

28,688

20,830
2021
2020
No.
No.
7
5
3
2
2
1		 Support
costs
£
-
98,971
-
5,526
104,497
Support
costs
£
-
66,175
-
2,077

68,252		 Total
£
137,403
101,471
38,718
13,435
291,027
Total
£
100,391
68,675
18,753
9,372
197,191

No employee received emoluments above £60,000 (2020 – no employee). Salaries paid to key management personnel (Chief Executive Officer) in the year totalled £43,575 (2020 – £42,000).

9. Trustees

During the year, no Trustee received any benefit in kind from the charity (2020 - £Nil). No trustee received reimbursement of expenses (2020 - £Nil).

23

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

10. Net income

Net income is stated after charging:

Auditor’s fees
Depreciation
11.Tangible fixed assets
Cost
At 1 January 2021 (unaudited)
Additions
At 31 December 2021
Depreciation
At 1 January 2021 (unaudited)
Charge for the year
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020 (unaudited)
12.Debtors
Accrued income
Gift aid recoverable
13.Creditors
Pensions creditor
Other creditors and accruals		 Heritable
property
£
98,935

-

98,935
3,958

1,979

5,937

92,998

94,977		 2021
£
10,200

5,703
Furniture and
equipment
£
17,147
9,237
26,384
7,413
3,724
11,137
15,247
9,734
2021
£
1,181

668

1,849
2021
£
3,715

15,768
19,483		 Unaudited
2020
£
-

4,899
Total
£
116,082
9,237
125,319
11,371
5,703
17,074
108,245
104,711
Unaudited
2020
£
-

1,569

1,569
Unaudited
2020
£
1,091

27,530
28,621

24

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

14. Employer pension contributions

The charity pays contributions into a defined contribution pension scheme. During the year, pension payments totalling £13,435 (2020 £9,372) were paid into the scheme and at the year-end £3,715 (2020 - £1,091) was owed to the fund and is included in creditors (note 13).

15. Statement of funds

Restricted funds
Restricted by Ministry
Foodbank+
Care Van
Salaam
Soul Food
Weekend Club
Two’s Company
Restricted for staff costs
Mission Strengtheners
Gap Year Programme
Training
Restricted for fixed assets
Food Van
All Churches Hope Beyond
Grant
ECM Hardship Fund
ECM Food Fund
Other
Unrestricted funds
General
Designated
Total funds		 Unaudited
balance at 1
January
2021
Income Expenditure
Transfers
Balance
at 31
December
2021
£
£
£
£
£
-
32,815
11,448
(30,938)
13,325
2,713
3,050
(5,398)
365
11,139
24,568
(29,157)
(2,255)
4,295
6,083
30,165
(18,514)
17,734
-
2,800
(300)
2,500
-
26,191
(2,373)
23,818
12,020
12,978
(10,520)
14,478
536
540
(1,076)
-
3,325
-
(1,700)
(1,625)
-
-
14,250
-
14,250
-
3,550
-
(3,550)
1,084
-
(683)
401
14,570
84,673
(36,311)
62,932
820
2,915
(3,405)
330
85,105
217,128
(140,375)
(7,430)
154,428
135,190
755,556
(292,877)
(193,352)
404,517
142,492
-
200,782
343,274
277,682
755,556
(292,877)
7,430
747,791
362,787
972,684
(433,252)
-
902,219

Restricted funds

Foodbank+

We are grateful to our donors who choose to donate specifically to the Foodbank+ ministry. We use these specific funds towards the running costs of the Foodbank+ in our partner churches including providing experienced Mission Strengtheners to run the operations and coordinate the volunteers serving. These funds are also used by Mission Strengtheners to provide client support and to purchase stock items for the Foodbank+ when needed.

25

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

15. Statement of funds (cont.)

Care Van

We received income to contribute towards our share of the cost of the Care Van. These funds have been used this year for general upkeep and maintenance of the vehicle and a small allocation put towards the administrative cost incurred in organising the rota each week.

Soul Food

We are grateful to our donors who choose to donate specifically to the Soul Food ministry this enables the purchase of food for weekly meals across two partner locations that we provide for anyone who needs a hot meal and a friendly ear, in liaison with Soul Food Edinburgh.

Salaam

It was with thanks that we received funds to support our Salaam ministry, for both supplies and salary costs. Funds received for the Salaam ministry were restricted and used for this purpose in line with the wishes of the donors. A particular success of this ministry was the fundraising for Christmas Hampers for Afghan Refugees. We also launched and received funding from the Scottish Government for the Weekend Club which allows refugee families to enjoy activities and company over the weekend which can be an isolating time. This commenced at the very end of 2021 with funds carried forward for planned activities in 2022.

Staff costs

During the year we received funds specifically to support individual Mission Strengtheners’ salary costs. This was specifically planned for last year, and we increased contractual hours for certain staff for which this funding to which this funding was applied. We had donations for our Gap Year student which concluded during this year. In 2020 we received funding for staff to undertake specific training which was also concluded during 2021. This year we started planning for our new Two’s Company ministry, which is launching in 2022. Specific funds have started to be raised to support staff costs in this ministry, which on receipt were fully restricted for this purpose. A notable contributor to this ministry is TOR Christian Foundation who we acknowledge with thanks.

Edinburgh City Mission Hardship Fund

A donor wishing to remain anonymous, donated funds specifically to allow the Mission Strengtheners to bless clients they work with in any area of their lives where the spirit of generosity would relieve hardship. We set this fund aside for this purpose as a hardship fund, which can be accessed by the Mission Strengtheners to use in line with the aims and objectives of Edinburgh City Mission.

Edinburgh City Mission Food Fund

On 23[rd ] March 2020, at the start of lockdown, we launched an online fund-raiser to raise money to buy food for the Soul Food meals and top-up food for the Foodbank+. Therefore, a specific restricted fund was created to account for these donations and the subsequent expenditure on food to support these ministries. We are grateful that this is an area where we continue to witness huge generosity from donors, particularly noting Edinburgh City Council as a significant contributor towards our ability to purchase food in the volume that we now require.

26

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

15. Statement of funds (cont.)

Fixed assets

Following the increase in demand for our Foodbank+ ministry during the pandemic, we embarked on a project to rejuvenate our Foodbank+ referral system to allow referral agents to refer flexibly and efficiently those in need to a Foodbank+. There was a hardware, software and consultancy cost involved in this project, which was successfully completed during the year, and now fully functions across the Foodbank+ network. We would like to specifically acknowledge the Benefact Trust (formerly AllChurches Trust) and the contribution they made to this from their ‘Hope Beyond’ grant which substantially contributed to the project costs.

As the need for food across the city increases, it is important that we have the infrastructure to continue to effectively transport food from the Storehouse to our Foodbank+ locations, as well as collecting and transporting donations. Therefore, we commenced fundraising work to specifically raise funds to buy a van to allow us to do this; all funds raised for this purpose have been set aside for a van purchase in 2022.

Other

During the year, we partnered with Acts 435 which is a fund that enables online donors to meet specific material needs that our team identify in the communities they are working in, in liaison with Acts 435 charity. Income received is spent, specifically on these identified needs and is shown within ‘other’ funds.

Unrestricted funds

Our reserves policy (page 7) states that Edinburgh City Mission should always have sufficient unrestricted funds to be able to cover full staff costs for at least six months and full operating costs for at least three months. Therefore, of our unrestricted funds, £235,030 (2020: £142,492) has been designated by the Trustees at the year-end for these purposes.

Analysis of net assets 2021

nalysis of net assets 2021
Funds
Restricted
Unrestricted
Total		 Tangible
fixed
assets
£
-
108,245

108,245		 Current
assets
£
154,428
659,029

813,457		 Liabilities
£
-
(19,483)

(19,483)		 Total
£
154,428
747,791
902,219

27

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Analysis of net assets 2020

Funds
Restricted
Unrestricted
Total		 Tangible
fixed
assets
£
-
104,711

104,711		 Current
assets
£
85,105
201,592

286,697		 Liabilities
£
-
(28,621)

(28,621)		 Total
£
85,105
277,682
362,787

16. Non-adjusting events after the end of the reporting period

During 2020 we began the process of updating our legal structure by becoming a Scottish Charitable Incorporated Organisation (SCIO). The process effectively involved setting up a brand-new charity with the new legal structure, to receive the assets, liabilities and undertaking of the existing charity.

On 1 May 2022 Edinburgh City Mission completed the transfer of the assets, liabilities and undertaking to Edinburgh City Mission SCIO (SC050644) which concluded this process.

On 24 February 2022, Russian forces entered Ukraine resulting in Western Nations reactions including announcements of sanctions against Russia and Russian interests worldwide and an economic ripple effect on the global economy. The Trustees have carried out an assessment of the potential impact on the charity, including the impact of mitigation measures and uncertainties, and have concluded that this is a non-adjusting post balance sheet event with the greatest impact on the operations expected to be from the global economy. The Trustees have taken account of these potential impacts in their going concern assessment.

28

EDINBURGH CITY MISSION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

17. Statement of Financial Activities for the year ended 31 December 2020

Income from:
Donations and legacies
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Other expenditure
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2020
£
224,600
2,480

46
227,126
44,305
164,262
208,567
18,559
779
19,338
258,344
277,682		 Unrestricted
funds
2020
£
224,600
2,480

46
227,126
44,305
164,262
208,567
18,559
779
19,338
258,344
277,682		 Restricted
funds
2020
£
156,568
-

-

156,568
-
80,247

80,247
76,321
(779)
75,542
9,563

85,105		 Total funds
2020
£
381,168
2,480

46

383,694
44,305
244,509

288,814
94,880
-
94,880
267,907

362,787

29