## **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;
- 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
- 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:
- **Time:** 42% of our congregation were connected to small groups, which are the primary environments for community.
- **Talent:** 35% of our congregation served on a team, utilising their unique skills for both the benefit of the church and public.
- **Treasure:** 44% of our congregation were active financial contributors, supporting the vision, ministry and mission of our church.
1
**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)**
- Building momentum around **“Plus One Sundays”** , encouraging every member to invite friends, family, neighbours, and colleagues.
- 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).
2
## **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
3
**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.
4
**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:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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)
5
## **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:
- examine the accounts under section 145 of the Charities Act,
- 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
- 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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- 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:
6
## **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.
7
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)
8
## **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**|
14
## **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
## "City Life Church Report and Financial Statements Dec 2025" Hi story
Document created by Jim Dodds (Jim.dodds2022@outlook.com)
2026-06-10 - 10:43:26 AM GMT
Document emailed to Kerina Clark (kerina@citylifeuk.online) for signature
2026-06-10 - 10:43:31 AM GMT
## Email viewed by Kerina Clark (kerina@citylifeuk.online)
2026-06-23 - 12:17:29 PM GMT
## 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