CITY LIFE CHURCH - SUNDERLAND
ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2025
Charity Number 1052114
CITY LIFE CHURCH – SUNDERLAND
Trustees Annual Report
For year ended 31 December 2025
The Trustees are pleased to present their annual report together with the financial statements of the charity for the year ended 31 December 2025.
The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
Our purposes and activities
The objects of the church are for the benefit of the public:
-
a) to advance the Christian faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit;
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b) to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from time to time may think fit; and
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c) to advance education in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit.
Review of the last year
The church has continued to see healthy and encouraging growth throughout 2025.
We relaunched our small groups after a period of group training. The result of this training was an increase of the amount of small groups, growing from 12 to 21 small groups.
Our Youth Connect for young people aged between 11-17 is still going strong. Training and support for the team leading this has been in place throughout the year and is facilitating their development as leaders.
Our leadership development community has been active throughout the year facilitating ministry throughout church life. We launched a ‘chapter’, a group of leaders in our church who are leading various ministries across the church. This group meets on a bi-monthly basis.
Our community engagement continued to grow in impact including engagement with our food bank, toddler group and serve weeks.
Achievements and performance
Our Church Engagement Dashboard monitors the "Three Ts" of participation. By the end of 2025, we can report:
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Time: 42% of our congregation were connected to small groups, which are the primary environments for community.
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Talent: 35% of our congregation served on a team, utilising their unique skills for both the benefit of the church and public.
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Treasure: 44% of our congregation were active financial contributors, supporting the vision, ministry and mission of our church.
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CITY LIFE CHURCH – SUNDERLAND
Trustees Annual Report
For year ended 31 December 2025
Financial review
City Life Church – Sunderland is funded by donations and a small amount of fees for charitable services. The total income for the year was £234,968 (2024: £164,499), being an increase of 42 per cent. This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice (SORP).
The Statement of Financial Activities for the year ended 31 December 2025 shows a surplus across all funds of £44,591 (2024: Deficit £36,889).
The Balance Sheet at 31 December 2025 shows total funds carried forward of £768,087 (2024: £723,496) of which there are £23,360 restricted funds (2024: £9,815).
Looking at the next 12 months, financially there is a fair degree of optimism that cash reserves will remain at a very acceptable level.
Reserves policy
The reserves policy for City Life Church is to aim to hold at least three months’ general offerings as cash reserves. This is in addition to any fixed assets held and used for the church’s aims and purposes. This level of reserves should ensure that at any time of the year the Church is not required to borrow funds on overdraft from its bankers. Any additional reserves are generated with a view to fund longer-term projects.
Preparation of the accounts on a going concern basis
The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The Trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.
Plans for future periods
In 2026, City Life Church will focus on delivering the next stage of its longer-term “Legacy Vision” (towards the 2033 Vision) through a year themed “ The Year of Spread” (Isaiah 54:3).
This will be expressed through three practical priorities:
1) Spread the Welcome Mat (Invitation & attendance growth)
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Building momentum around “Plus One Sundays” , encouraging every member to invite friends, family, neighbours, and colleagues.
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Strengthening a culture of welcome and hospitality so new people can connect and return.
2) Spread the Message (Evangelism & gospel outreach)
- Developing evangelistic initiatives that promote the Christian faith.
3) Spread the Ministry (Community service & wider church partnership)
- Scaling practical care and visible service in the city through monthly servant projects (example given: litter picking / community improvement).
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CITY LIFE CHURCH – SUNDERLAND
Trustees Annual Report
For year ended 31 December 2025
How this connects to longer-term strategy
These 2026 plans are framed as near-term steps towards the church’s wider strategic direction: developing as a regional “cathedral church” through evangelisation, revitalisation, and transformation, aligned to our 2033 Vision.
Reference and administrative details
Charity number 1052114 Operational address 170 Hylton Road, Sunderland Tyne & Wear, SR4 7YA Our advisors Solicitors Geldard’s 21-22 Burns Street, Ilkeston Derbyshire DE7 8AA
Independent Jim Dodds Examiner 33 The Glebe Stannington NE61 6HW Bankers HSBC Bank PLC Virgin Money, Jubilee House Unit 49-51 The Bridges Gosforth Shopping Centre Newcastle upon Tyne Market Square NE3 4PL Sunderland, SR1 3LE
Stewardship Services (UKET) Limited, 1 Lamb’s Passage London, EC1Y 8AB
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CITY LIFE CHURCH – SUNDERLAND
Trustees Annual Report
For year ended 31 December 2025
Trustees and key management personnel
The trustees and officers serving during the year and since the year end were as follows:
Trustees Mrs Kerina Clark Chair Mr Jonathan Clarke Mr Ben Dowding Mr Kevin Clarke Mr Lewis Collins Mr Simon Hilton Mr David Miller Mr Ed Morrow
Key management personnel
Senior Minister Mr Jonathan Clarke
Structure, governance and management
Governing documents
Constitution and trust deed adopted 10 August 1993, as amended on 17 February 1997 and 11[th] September 2002.
Appointment of Trustees
The Church is managed by the Church Council, which compromise the Minister and duly appointed or elected leaders of the Church. Trustees are nominated by the Senior Minister and appointed by the Church Council from time to time. The Church Council appoints Holding Trustees for the purpose of holding the land and buildings of the Church who act on the directions of the Church Council.
Organisation
The Trustees meet at least four times in each year and deal with the administration of the charity encompassing the strategic vision, financial accountability, risk management, and any other administrative business of the Church. The operational management of the organisation is undertaken by the paid staff team and other Trustees and volunteers.
Risk management
The Trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
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CITY LIFE CHURCH – SUNDERLAND
Trustees Annual Report
For year ended 31 December 2025
Statement of Trustee Responsibilities
The charity Trustees are responsible for preparing a Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Charity Trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of incoming resources and application of resources. In preparing financial statements, the Trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 10 July 2026 and signed on their behalf by:
Kerina Clark (Jun 23, 2026 13:18:30 GMT+1)
Mrs Kerina Clark (Chair)
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CITY LIFE CHURCH - SUNDERLAND
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
For the year ended 31 December 2025
I report on the financial statements of City Life Church - Sunderland for the year ended 31 December 2025, which are set out on pages 7 to 17.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than if the requirements that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jim Dodds 33 The Glebe NE61 6HW Date:
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CITY LIFE CHURCH - SUNDERLAND
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31 December 2025
| 6 Other trading activities 7 8 Expenditure on: 9 10 Total expenditure Notes Charitable activities Investments Total funds carried forward Donations and legacies Reconciliation of funds Income from: Operation of the charity Total income Total funds brought forward Net income/(expenditure) and net movement of funds Raising funds |
Unrestricted Funds £ 184,203 12,843 9 197,055 628 165,381 166,009 31,046 713,681 744,727 |
Restricted Funds £ 37,913 - - 37,913 1,362 23,006 24,368 13,545 9,815 23,360 |
Total 2025 £ 222,116 12,843 9 234,968 1,990 188,387 190,377 44,591 723,496 768,087 |
Total 2024 £ |
|---|---|---|---|---|
| 151,845 12,635 19 |
||||
| 164,499 | ||||
| 3,741 197,647 |
||||
| 201,388 | ||||
| ( 36,889 ) 760,385 |
||||
| 723,496 |
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 9 to 17 form an integral part of these accounts.
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Charity Number 1052114
CITY LIFE CHURCH - SUNDERLAND BALANCE SHEET
As at 31 December 2025
| Fixed assets Tangible assets 18 Total fixed assets Current assets Debtors 19 Cash at bank and in hand 20 Total current assets Creditors:amounts falling due within one year 21 Net current assets Total assets less current liabilities Creditors:amounts falling due after more than one year 22 Total net assets or liabilities Funds of the charity Unrestricted income funds Restricted income funds Total funds Notes |
£ 2,593 50,665 53,259 ( 19,687 ) ( 218,449 ) |
Total 2025 £ 952,965 952,965 33,571 986,536 768,087 744,727 23,360 768,087 |
£ 6,134 13,546 19,681 ( 15,439 ) ( 268,164 ) |
Total 2024 £ |
|---|---|---|---|---|
| 987,419 | ||||
| 987,419 4,242 |
||||
| 991,661 | ||||
| 723,497 | ||||
| 713,681 9,815 |
||||
| 723,496 |
The notes on pages 9 to 17 form an integral part of these accounts.
These financial statements were approved by the Board on: 10 July 2026
and are signed on its behalf by:
Mrs Kerina Clark Chair
Kerina Clark (Jun 23, 2026 13:18:30 GMT+1)
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CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
1 Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
2 Basis of accounting
2.1 Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
City Life Church - Sunderland meets the definition of a public benefit entity under FRS 102.
2.2 Preparation of the accounts on a going concern basis
The financial statements have been prepared on a going concern basis. In making their assessment the Trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The Trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.
3 Income
3.1 Recognition of income
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
3.2 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
3.3 Grants and donations
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.
3.4 Volunteer help
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
9
CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
3.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
3.6 Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.
4 Expenditure and liabilities
4.1 Liability recognition
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
4.2 Charitable activities
Expenditure on charitable activities includes the costs of the Ministry and other activities undertaken to further the purposes of the charity and their associated support costs.
4.3 Governance and support costs
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
4.4 Irrecoverable VAT
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
4.5 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
4.6 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
10
CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
5 Tangible fixed assets for use
by the charity
Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Freehold land and buildings No depreciation Computers and other equipment Straight line over three years Fixtures and fittings Straight line over three years Capital fees and expenses Straight line over ten years
Analysis of income
| 6 Donations and legacies General fund Vision fund Impact fund 7 Other trading activities Events Coffee shop 8 Income from investments Bank interest Offerings Offerings Offerings (gift aid reclaimable) Offerings (gift aid reclaimable) Miscellaneous Offerings (gift aid reclaimable) The National Lottery Community Fund Barbour Trust Toddlers & Play Cafe Offerings Gift aid Room hire |
Unrestricted Funds £ 29743 123010 - - - - - - 31,450 184,203 6,495 316 4,118 189 1,726 12,843 9 9 |
Restricted Funds £ - - 13,783 4,060 1,741 14,828 3,000 501 - 37,913 - - - - - - - |
Total 2025 £ 29,743 123,010 13,783 4,060 1,741 14,828 3,000 501 31,450 222,115.98 6,495 316 4,118 189 1,726 12,843 9 9 |
Total 2024 £ |
|---|---|---|---|---|
| 39,904 66,063 8,833 13,122 3,000 - - 120 20,803 |
||||
| 151,845 | ||||
| 6,240 1,655 2,720 219 1,801 |
||||
| 12,635 | ||||
| 19 | ||||
| 19 |
Income was £234,968 (2024: £164,499) of which £197,055 was unrestricted or designated (2024: £139,424) and £37,913 was restricted (2024: £25,075)
11
CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
Analysis of expenditure on charitable activities
| 9 Donations made 10 Operation of the church Salary, pension and NI Ministry costs Stripe/Tithely Fees Room Hire Governance costs Donations for Mission support Other donations Employers NI Training, Development & Discipleship Independent examiner's fees for reporting on the accounts Insurance Consultancy contracts Mortgage interest Adverts publicity General provisions Production Music/pa system, equipment and licences Pension costs Training Salary costs Subscriptions Printing, postage and stationery Light and heat Travel and hospitality Telephone and broadband Water rates Children and youth ministry Miscellaneous Management and administration Equipment general Legal fees & bank charges Expenses Little Treasures/Play Café Cleaning Guest Speakers Furniture and furnishings Capital costs Accommodation Repairs and maintenance Depreciation / loss on disposal |
Unrestricted Funds £ - 628 628 53,459 - 4,507 15,290 1,194 59 834 298 433 8,639 5,385 1,783 1,177 773 - 652 75 9,564 3,367 8,360 643 1,448 3,778 1,200 - 841 1,732 43 1,616 - 139 37,191 900 165,381 |
Restricted Funds £ 1,362 - 1,362 2,885 - - - - - - - - - 471 - - - 18,801 - - - - 713 - - - - - - - - - - 135 - - 23,006 |
Total 2025 £ 1,362 628 1,990 56,344 - 4,507 15,290 1,194 59 834 298 433 8,639 5,856 1,783 1,177 773 18,801 652 75 9,564 3,367 9,074 643 1,448 3,778 1,200 - 841 1,732 43 1,616 - 274 37,191 900 188,387 |
Total 2024 £ |
|---|---|---|---|---|
| 2,590 1,151 |
||||
| 3,741 | ||||
| 51,204 - 4,096 22,352 2,609 47 3,802 - 1,052 7,102 4,507 3,093 951 841 17,960 595 225 3,189 3,078 6,934 712 1,163 3,710 1,254 832 600 1,061 6,400 1,038 2,856 4,490 39,194 700 |
||||
| 197,647 |
12
CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
Analysis of expenditure on charitable activities - continued
Expenditure on charitable activities was £190,377 (2024: £201,387) of which £166,009 was unrestricted or designated (2024: £174,792) and £24,368 was restricted (2024: £26,595)
11 Fees for examination of the accounts
| Independent examiner's fees for reporting on the accounts | 2025 £ 900 900 |
2024 £ |
|---|---|---|
| 700 | ||
| 700 |
There were no other fees paid to the examiner (2024: £nil)
12 Analysis of staff costs and the cost of key management personnel
| Gross wages, salaries and benefits in kind Employer's pension costs |
2025 £ 53,459 4,507 57,966 |
2024 £ |
|---|---|---|
| 51,204 4,096 |
||
| 55,300 |
No employee received remuneration above £60,000 (2024: nil)
The key management personnel of the charity, comprise the Trustees and the Senior Minister. The total employee benefits of the key management personnel of the charity were £37,282, (2024: £32,205).
13 Staff numbers
The average monthly head count was 3 staff (2024: 3 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
| The parts of the charity in which the employee's work Charitable activities |
2025 Number 2.2 2.2 |
2024 Number |
|---|---|---|
| 2.2 | ||
| 2.2 |
14 Transactions with Trustees
One Trustees were paid as employee's of the Charity - Firstly, Mr J. Clarke who is the Senior Minister. No renumeration or benefits were paid for his role as Trustee (2024: £nil). - Secondly, Mrs Kerina Clark t/a Magnify Consulting was paid a total of £350 (2024:£8,225) for the provision of a strategic and operational review project. (The charity undertook an arm's length process to ensure they chose the best provider, Mrs Kerina Clark was not part of the decision making process).
No other Trustees were paid or received any other benefits from employment with the Charity in the year (2024: £nil). One Trustee Ben Dowding was reimbursed travel expenses during the year of £78 (2024: £nil). There were no other related party transactions.
13
CITY LIFE CHURCH - SUNDERLAND NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
15 Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The employer's pension costs represent contributions payable by the charity to the fund and amount to £4,507 (2024: £4,096). There was £0 outstanding as at 31 December 2025 (2024: £0)
16 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
17 Donations
| Total value of donations Donation - Foodbank Donation - Gifts 18 Tangible fixed assets Cost Balance brought forward Additions Disposals Balance carried forward Depreciation Basis Rate Balance brought forward Depreciation charge for year Disposals Balance carried forward Net book value Brought forward Carried forward Donation - Impact Project Donation - Love Christmas |
Freehold land and building £ 828,362 - - 828,362 No Dep'n - - - - 828,362 828,362 |
Computer equipment £ 19,182 439 1,795 17,826 SL 33% 18,593 387 1,495 17,485 589 341 |
2025 Total £ 831 306 628 225 1,991 Fixtures and fittings £ 17,312 - - 17,312 SL 33% 14,822 - - 14,822 2,490 2,490 |
2024 Total £ 755 1,103 1,151 732 3,742 Capitalised fees and expenses £ 248,190 2,298 - 250,488 SL 10% 92,212 36,504 - 128,716 155,978 121,772 |
Total £ |
|---|---|---|---|---|---|
| 1,113,046 2,737 1,795 |
|||||
| 1,113,988 | |||||
| 125,627 36,891 1,495 |
|||||
| 161,023 | |||||
| 987,419 | |||||
| 952,965 |
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CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
19 Debtors and prepayments (receivable within 1 year)
| Prepayments 20 Cash at bank and in hand 21 Interest charges 22 PAYE and social security Creditors and accruals (payable after more than 1 year) Creditors and accruals (payable within 1 year) Capital Independent examination of accounts Capital Mortgage Interest free loan from church member Gift Aid recoverable Mortgage AOG subscriptions Trade creditors Accruals Cash at bank and in hand Other debtors |
2025 £ 2,100 493 2,593 2025 £ 50,665 50,665 2025 £ 3,425 3,846 2,200 8 900 9,308 19,687 2025 £ 218,449 - 218,449 |
2024 £ |
|---|---|---|
| 6,134 - |
||
| 6,134 | ||
| 2024 £ |
||
| 13,546 | ||
| 13,546 | ||
| 2024 £ |
||
| 3,314 3,266 1,930 - 700 6,229 |
||
| 15,439 | ||
| 2024 £ |
||
| 258,164 10,000 |
||
| 268,164 |
There is a mortgage (balance outstanding £264,393) holding a charge over the church building until the last payment due on 25/06/2044
23 Events after the end of the reporting period
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
15
CITY LIFE CHURCH - SUNDERLAND
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 December 2025
24 Analysis of charitable funds
Analysis of movements in unrestricted funds
| Unrestricted funds Building capital fund General unrestricted fund Totals Fixtures, fittings and equipment |
Fund balances brought forward £ 670,195 3,279 40,207 713,681 |
Incoming resources £ - - 197,055 197,055 |
Resources expended £ ( 36,504 ) ( 687 ) ( 128,818 ) (166,009) |
Transfers £ 88,685 239 ( 88,924 ) - |
Fund balances carried forward £ |
|---|---|---|---|---|---|
| 722,376 2,831 19,520 |
|||||
| 744,727 |
Purpose of unrestricted funds
Building capital fund
Fixtures, fittings and equipment fund
General unrestricted fund
The building capital fund represents the book value of the property less the amount outstanding on the mortgage.
The fixtures, fittings and the equipment fund represents the amount invested in these fixed assets.
The general unrestricted fund represents the current unrestricted bank balance plus debtors less creditors (not including mortgage payment falling due within 1 year).
Transfers between funds
Between designated fixed asset funds and general unrestricted funds
Reason for transfer Amount £ The transfer aligns the actual amount that is invested in fixed ( 88,924 ) assets less the outstanding mortgage that is shown on the designated fund.
Analysis of movement in restricted funds
| Restricted funds Vision fund Impact fund General Support Love Christmas Foodbank General donations The National Lottery Community Fund Barbour Foundation Totals |
Fund balances brought forward £ 2,318 4,881 304 2,312 - - 9,815 |
Incoming resources £ 17,843 1,805 398 40 14,828 3,000 37,913 |
Resources expended £ ( 18,801 ) ( 831 ) ( 225 ) ( 306 ) ( 2,095 ) ( 2,110 ) (24,368) |
Transfers £ - - - - - - - |
Fund balances carried forward £ |
|---|---|---|---|---|---|
| 1,360 - 5,854 477 - 2,046 12,733 890 |
|||||
| 23,360 |
16
NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025
CITY LIFE CHURCH - SUNDERLAND
24 Analysis of charitable funds continued
Purpose of restricted funds
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Vision fund
The building revenue fund represents cash funds set aside expressly for the purpose of paying the mortgage liability.
Impact fund
General Support
Love Christmas Foodbank
The mission fund exists to ensure that all monies donated for the purpose of assisting local outreach & church planting costs
To support families in need at Christmas time (Hampers, Toys)
To cover foodbank costs (salary, light & heat, hospitality, food supplies)
25 Capital commitments
As at 31 December 2025, other than the mortgage the charity had no other capital commitments (2024 -£nil)
26 Analysis of net assets between funds
| Cash at bank and in hand Tangible fixed assets Other net current assets/(liabilities) Long term assets/(liabilities) |
Unrestricted Funds £ 952,965 27,305 ( 17,094 ) ( 218,449 ) 744,727 |
Restricted Funds £ - 23,360 - - 23,360 |
Total 2025 £ 952,965 50,665 ( 17,094 ) ( 218,449 ) 768,087 |
Total 2024 £ |
|---|---|---|---|---|
| 987,419 13,546 ( 9,305 ) ( 268,164 ) |
||||
| 723,497 |
17
City Life Church Report and Financial Statements Dec 2025
Final Audit Report 2026-06-23
Created: 2026-06-10 By: Jim Dodds (Jim.dodds2022@outlook.com) Status: Signed Transaction ID: CBJCHBCAABAAla5d_CFe73sb1fcVpDDGwHohheu8B7CL
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Document e-signed by Kerina Clark (kerina@citylifeuk.online)
Signature Date: 2026-06-23 - 12:18:30 PM GMT - Time Source: server - Signature Appearance Selected: MOBILE_DRAW
Agreement completed.
2026-06-23 - 12:18:30 PM GMT