The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The objectives of the Trust are:
1. The advancement of the Christian religion for the benefit of the public through the public worship of God according to the principles and usage of the United Reformed Church.
2. The advancement of education through the instruction of children and adults.
3. The promotion of other charitable purposes not inconsistent with the principles and usages of the United Reformed Church (URC).
Brighthelm's key strategic objectives are:
- Open our doors to more people, providing offices and meeting spaces to all kinds of organisations and community groups so that they can further their objectives.
- Actively support organisations most closely aligned to our vision and ethos, both through partnerships and providing access at preferential rates to Brighthelm's excellent facilities.
- Work to embed our vision, and the values underlying it, in the welcome that we provide to people of other faiths and in everything we do.
- Facilitate educational work and create other opportunities to promote Brighthelm's vision.
- Provide a Christian presence in the city centre and develop fresh expressions of church that will bring our vision to life.
- Maintain the financial health of Brighthelm allowing the building to be maintained and the vision to be delivered.
- Actively govern the objectives of our mission and mission from both higher and lower engagement from trustees and staff.
Brighthelm’s Values
“Brighthelm seeks to be a vibrant hub of hospitality, worship, learning, and action, pointing the way towards a world in which all living beings flourish together in the peace and love of God.”
A broad welcome: We will strive to be hospitable people, not only to customers but to each other. We will seek to build good relationships characterised by truthfulness, humility and reverence. Time spent well with others is time spent seeking our vision. We work together to overcome our prejudices
Reverence: Going deeper than respect, we will regard others as ‘holy’ and look for goodness in others, expecting to find it. Reverence may or may not be related to a belief in God. It extends to animals, plants, and the global biosphere.
Co-operation: We are one team, working together towards our vision. We will seek to avoid division but work collaboratively wherever possible and helping where we see a need.
Personal growth: We are people who want to learn new skills and explore new ideas. Brighthelm will facilitate the personal growth of staff and volunteers, including through a programme of support and development.
Loving service: We are here to help. Through our loving service, we build community and the flourishing of life. Brighthelm will be a safe place in which service can be offered without advantage being taken of the server’s good-will.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Staffing:
Katie Love remained the General Manager in 2024 on a part time basis. We retained all of our staff and welcomed a few new bank staff to the team.
We benefited from a year of security/concierge via a company called SES. This provided a robust front of house role for the centre as well as instilling rules in the garden to prevent antisocial behaviour. This was very successful and effective and enabled our staff to work safely. It allowed us to provide a welcoming safe space to our customers. We are delighted to report that the garden has been a safe and beautiful place to be.
The Brighthelm Trust welcomed Rev Martin Knight as the chaplain to the Brighthelm Centre, who will drive forward our commitment to the advancement of the Christian religion through public engagement. This is alongside his role of pioneer minster for the LGBTQI+ communities in Brighton. Rev Knight became a board member in 2024.
Room Hire:
In 2024 we welcomed 107 different customers, over 70% of these were customers who had repeat bookings. Our room hire was down slightly from 2023, caused partly by not renting the Activities Hall in 2024 which caused limited availability at times. Additionally, it seemed that renting practices in the private sector had changed resulting in less bookings from those customers, as well as choosing to take less individual bookings such as birthday parties.
A new booking system introduced in 2024 has enabled us to gather statistical information on the types and the number of bookings. In 2024 and in alignment with Brighthelm objectives, the top three booking categories were church (booked by 3 different churches every Sunday in addition to our own URC congregation), charity meetings and events (organisations such as Cascade, Age UK and Impact Initiatives) and education (at least 5 classes every week including exercise, Seed talks, massage, art and music). In 2025 we will be able to evaluate numbers and usage in more detail and make comparisons year on year.
We held various weekend and evening events including the Great Escape Music Festival, The Chocolate Festival, Bachata Dance event, Wrestling and many more. We continued to have strong demand for evening events.
We continue to offer a safe space for recovery groups, including AA, NA, CA who hire space frequently. People in 12 step recovery make up one of the largest service user groups at Brighthelm.
As well as welcoming new statutory service customers such as the NHS, Sussex Police and Local Authority to our centre, non-statutory charities also hired space. The Village Food Bank providing Brighton’s first LGBTQI+ food bank, Speak Out, delivering events for people with learning disabilities and Cascade, delivering interventions for people in recovery.
By the end of 2024 the Brighthelm Centre had rented out all spaces; Auditorium, Hanover Room, Chapel Room and Roof Room.
Office rental:
Brighthelm Centre is a thriving office building, our tenants bring a sense of community into the space and deliver outstanding work in the community. It is a Hub for the public worship of God (the Chapel), for education and for engaging with the community through the housing of charities.
New Tenants at Brighthelm in 2024:
Afrori Bookshop – an award winning bookshop specialising in BME Authors. The bookshop is also used as a space to educate, with speakers attending regularly. Brighthelm built a wall in the main foyer area, allowing the bookshop to be self-contained and to have the privacy they need to be able to deliver their service effectively. Whilst this was a substantial change from the former layout of the centre, the installation of the wall has created a better use of space, opening up the Foyer area as a potential information advice and guidance space for 2025.
Waterbear Music College remained in the Activities Hall, providing training rooms and a drum studio for their students. They have used the basements unused dressing rooms and Activities Hall to create a welcoming and professional space for their students. They have been a very welcome addition to the centre.
Queer Therapy Hub moved into 2 offices on the third floor, providing counselling and support services to the LGBTQI+ community in Brighton.
With improvements to the safety of the garden, we were able to welcome Wrap Space Nursery into the former pre school area of the garden. The nursery invested in this area to make it more child friendly and used the space daily in 2024.
We remained fully let for 2024, making our tenant list:
Speak Out – learning disability advocacy charity
Waterbear – music college
Private Counselling services x3
Queer Therapy Hub
Gems Wholesome Kitchen and Tina Cantina
Buddies Alterations
St Lukes Advice Service
Impact Initiatives – classes and intervention for older people
Pesticide Action Network
Cascade Creative Recovery – arts based classes for people in recovery
Art Therapy
Security:
As part of our ongoing security work in the garden, the heras fences remained installed in 2024. Alongside the concierge security contract, the garden has been a much improved and safe space. The reduction in access (main access is now via North Road only), as well as security monitoring enabled us to greatly reduce the antisocial behaviour compared to previous years. As a result the garden was a safe and enjoyable place to be. Fundraising began in 2024 for the installation of permanent gates and fence around the garden. This was undertaken by a local architect who enabled us to successfully receive planning permission for these works.
It is the policy of the trustees to cover all operational expenses through a combination of grants, fees, investment income, and fundraising. Trustees are aware that any restricted donations must be used to fund the specific projects for which the money was raised.
In 2024, the deficit incurred by the Brighthelm Trust were due to necessary and extensive building works, alongside an increased demand for security measures that fell outside the original budget.
Unexpected costs included:
Water pump replacement: £7,000
Rewiring to ensure building regulation compliance: £25,000
Security interventions to protect the building and staff: £34,000
These unforeseen but essential works were approved by the Trustees as part of their commitment to ensuring the future viability and safety of the centre. As a result of these improvements, the building is now more compliant and secure, significantly reducing ongoing costs.
Looking forward, monthly building expenses in 2025 will be substantially lower, as daily on-site security is no longer required. This is expected to support greater financial resilience.
Despite the broader financial challenges facing the charitable sector, we are encouraged by growth in our Room Hire and Tenancy Income streams, both of which performed strongly throughout 2024.
Brighthelm remains committed to utilising its resources in pursuit of charitable aims while ensuring prudent financial management. Trustees have agreed that a minimum of three months’ operating expenditure should be held in general reserves to meet ongoing liabilities.
Based on the 2024 budget, this equates to:
£35,350 in payroll costs
£37,130 in other operational costs
Total minimum reserves required: £72,478
As of 31st December 2024, Brighthelm held £34,877 in general reserves, and a further £91,630 in the unrestricted investment fund, exceeding this threshold.
The trustees are confident that current reserves are sufficient to fund planned commitments in 2025. Reserves are reviewed regularly, with corrective actions taken if levels fall outside the agreed range.
In line with statutory duties, trustees confirm that sufficient unrestricted funds are available to cover redundancy liabilities, should the need arise.
Investment policy and objectives
Our investments are managed by Quilter Cheviot Investment Management. The portfolio aligns with the ethical investment policy of the United Reformed Church (URC), specifically excluding fossil fuels and other non-compliant sectors.
Trustees are aware of their responsibility to ensure that significant risks to which the Trust is exposed are identified, and to establish systems to manage those risks. The highest risk at present is to address the ongoing deficit, and progress will continue to be made to reduce this as explained elsewhere in the report.
While a break-even position was not achieved in 2024, there are encouraging signs of growth across key income streams. The focus for 2025 and beyond is to restore balance and strengthen sustainability. Plans include:
Installation of a new secure entrance system, including an intercom, to safeguard staff and community users – the project will be tendered and part-funded by the URC Southern Synod. This will be the first phase to replacing railings around the perimeter, with further phases commencing in 2026.
Centre Manager standing down, with change in leadership focussing on:
Full capacity hire of all spaces – focussing on hire that aligns with Brighthelm objectives, the enhancement of Christian religion, of education and engagement with other charities.
Working with the URC to ensure Christian worship continues and grows.
Reduction in monthly overheads.
Staggered rent increases for tenants across 2025, introduced with care to maintain affordability.
Room hire rates will remain fixed until 2026, in recognition of the challenges faced by charities and small local businesses.
Maximising use of the Auditorium by building partnerships with both statutory and non-statutory organisations.
Financial resilience:
Due to the age and listed status of Brighthelm, unplanned costs are inevitable.
Trustees are confident that current reserves can absorb most future unforeseen building expenses.
The charity is a company limited by guarantee, it was formed on 26 May 2010 and is a registered charity, number 1137747. The charity is controlled by its governing document, Memorandum and Articles of Association dated 21 May 2010.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
The United Reformed Church (URC) and its Synods follow a safer recruitment policy for all roles involving governance, including trustees. In accordance with the constitution, two trustees are appointed by the URC Southern Synod. These currently are John Lane and Deirdre Harrison, and if either should retire, the Synod will appoint a replacement.
The remaining trustees are appointed by Brighthelm Church meeting, which applies to all those currently serving.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Brighthelm Church and Community Centre Trust Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company 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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
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 UK 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 adequate 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 Companies Act 2006. 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.
I report to the trustees on my examination of the financial statements of Brighthelm Church and Community Centre Trust Limited (the charity) for the year ended 31 December 2024.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Brighthelm Church and Community Centre Trust Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Brighthelm Centre, North Road, Brighton, East Sussex, BN1 1YD.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
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 £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Rental income is recognised in the period to which it relates.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Included within governance costs are fees payable to the independent examiner of £2,500 + VAT (2023: £2,450 + VAT).
None of the trustees (or any persons connected with them) received any remuneration during the year, but 3 of them were reimbursed a total of £353 travelling and other expenses (2023 - one trustee was reimbursed £146).
The average monthly number of employees during the year was:
Total remuneration of key management personnel was £25,257.
At the end of 2023 the subsidiary trading company ceased trading and the charity took on the assets and liabilities of the company. Exceptional costs are the write off of the trading company's net deficit at 31 December 2023.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
The designated property fund represents the net book value of leasehold property improvements.
The designated investment fund represents the value of fixed asset investments.
The United Reformed Church (Southern Synod) Limited (URC) is a member of the charity and the freeholder of the building occupied by the Trust. During the year Brighthelm Church and Community Centre Limited made payments of £13,752 (2023: £12,500) in respect of contributions and received grants of £3,718 (2023: £16,572). During the year the charity also paid URC £1,382 (2023: £nil) to cover Rev. Martin Knight's (Trustee) expenses.
There were no other disclosable related party transactions during the year (2023 - none).