The trustees present their annual report and financial statements for the year ended 31 December 2025.
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 trustees continue to regard and consider the Charity Commission's general guidance on the
organisation’s public benefit in the review of its aims and objectives and in planning future developments.
Gloucester City Mission was established to: -
• advance the Christian faith on an inter-denominational basis
• to support the homeless, the vulnerable and people in recovery.
Our aim is to share God's love to the homeless, vulnerable and people in recovery from addiction. We offer spiritual guidance through faith led groups and we are gentle and loving in our delivery. We offer support to attend Church and continue to build our Church following and opportunities through talks and visits. Bibles, spiritual literature and God's promises leaflets are freely available. We will continue to maintain and enhance our spiritual offerings.
The year, 2025, has seen GCM completing its Strategic Plan and developing a plan for the next five years. (This was approved by the Trustees in early 2026). However, we continue to strive to be relevant to our clients and services evolve incrementally as appropriate.
The 6 key activities of GCM’s as defined by the Strategic 5 Year Plan in operation during 2025:
Street Teams
In 2025 we saw tours out into the city centre most days of most weeks. Volunteers and staff engaged with the homeless and made 65 Streetlinks as well as offering prayer, refreshment and promoting GCM’s day centre. This activity was supported by 3,675 volunteer hours.
“Retreat” – Provision of a safe space for the street homeless
Retreat has now been redesignated as “Homeless Day Provision – HDP”. This provides a safe and loving space with the best possible support; giving our homeless guests hope, dignity and a sense of value. The clothing and shoes we provide are always of the absolute best quality we can source, new whenever possible (socks and underwear are always new). We provide laundry facilities, bathrooms, “crash pads” for sleeping, prayer, invaluable advocacy and fresh food is prepared daily to provide a nutritional meal. The facility is open 5 days each week and as well as physical support offers morning prayer and engagement with other agencies. Statistically we had 1,662 visits, 34 people were assisted into supported accommodation and opportunities to volunteer in the facility for some of the homeless and those on a recovery journey.
Revive Coffee Shop
The Coffee Shop was given a refit during 2025 including a new barista machine. A number of staff were blessed with the possibility to move on during the year. Due to this it was possible to bring new members in and offer life changing opportunities, with training and recovery support. All 3 staff members in post are Christians and regularly attend church and are supported by volunteers. In 2025 720 volunteer hours were logged, many of our Coffee Shop volunteers are in recovery with the hope of leading on to paid employment. Over the coffee shop we operate a commercial kitchen serving the day centre and the coffee shop. The kitchen is a safe space that can be safely managed for those in recovery. Our team of 4 are in every Tuesday producing a meal for the homeless and Wednesday is baking day for the Coffee shop our volunteer baker supports clients with baking skills. In 2025, 672 volunteer hours were logged.
Recovery Support
Our aim is to provide bespoke 1-2-1 Recovery Support; strategies for a successful recovery; support with a relapse recovery plan; a safe and confidential space to share life. Rise and Renew, is recovery through connection and reflection and is now well established as is Embrace, a men's Christian led recovery group. During the year Beyond the Habit looks at guided meditation, psychoeducation and feedback support and Crossroads, group therapy looking at childhood trauma. Through Recovery Support high risk guests who are not typically given opportunities due to their past, are given hope. With Risk Assessments and Safeguarding in place, volunteering positions are made available, and this can be life changing.
Total income for the year was £305,486 (2024 £462,090) and total expenditure was £284,579 (2024 £398,093), resulting in a surplus of £20,907 (2024 £63,997).
It should be noted that 2024 was an 18 month period.
The trustees consider that funds are sufficient to allow GCM to continue the present level of activity, and ensure it has adequate resources to enable GCM to reach more beneficiaries by adapting how it provides services.
Total reserves at the end of the period were £171,108.
GCM continues to review its Reserves Policy on a regular basis. It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-months expenditure (As at 31 December 2025 unrestricted reserves were the equivalent of 4+ months). The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funding.
During 2025 a Strategic Plan for the period 2026 to 2031 was developed. The key points from that plan are as follows:
Homeless Day Provision will continue with the intention to nurture connections with partners, potentially developing advocacy activities.
Recovery work is a relatively new area for GCM so it is anticipated that this will mature as partnering with NA, AA and the Via group is consolidated and the staff and volunteering base is developed. There is an aspiration to obtain accommodation - shared housing for staff and volunteers leaving supported living. This would be with minimal support facilities phone support for house emergencies; recovery support would be through the Recovery Suite.
The Coffee Shop will be GCM’s principal social enterprise. The challenge for the next period is managing the end of the current lease and listening to the Holy Spirit to understand what should come next. One prayer point is whether to seek a safe space for recreational evening activities in an alcohol-free zone for a recovery community.
The Commercial Kitchen is an integral part of GCM’s operations, and its future is linked to that of the Coffee Shop.
The Street Teams are part of the public face of GCM and will evolve as appropriate to respond to changing societal expectations and government policy on homelessness.
The overall resourcing and management of GCM is kept under review and although no changes are planned, historically is has been flexible and agile in responding to changes.
Gloucester City Mission (GCM) is both a registered charity – number 1115780 and a company limited by guarantee – number 05830147. The principal governing instrument is the Memorandum and Articles of Association. The charitable Company was incorporated on 26th May 2006.
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:
Trustees are recruited through open competition. Candidates are invited to apply in response to advertisements sent out on all GCM's communications channels. The recruitment process includes interviews, meetings with the Trustee board, checking references, confirming alignment with the charity's objectives and an enhanced DBS check.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of winding up.
The GCM trustees are conscious of their responsibilities to evaluate and monitor the risks to which GCM is exposed, and a continuous review of risks is undertaken by staff. The trustees assess the risk profile on a regular basis.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Gloucester City Mission 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 Gloucester City Mission (the charity) for the year ended 31 December 2025.
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 ICAEW, 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.
Gloucester City Mission is a private company limited by guarantee incorporated in England and Wales. The registered office is 72 Eastgate Street, Gloucester, GL1 1QN.
This reporting period has been lengthened to 18 months to allow the year end to fall in line with the calendar year. As a result of this comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.
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 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.
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.
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.
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.
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.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2024 - none).
The charity had no material debt during the year.