OpenCharities

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

2021-03-31-accounts

City Church (Cambridge) Annual Report & Financial Statements 2020-21

ANNUAL REPORT & FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

REGISTERED COMPANY NUMBER: 03741507 (ENGLAND AND WALES) REGISTERED CHARITY NUMBER: 1076291

Page 1

City Church (Cambridge) Annual Report & Financial Statements 2020-21

1 Objectives and Activities

1.1 Charitable Objectives

Our charitable objectives are fully stated in the Memorandum and Articles of Association of City Church (Cambridge). They can be summarised as follows:

1.2 Mission – Why we exist

Our vision as a local church in Cambridge and beyond is to be:

A Family of Disciples on a Mission through Multiplication

1.3 Values – What we practise

GRACE We want the grace of God to be characteristic of every aspect of our life as a church. (2 Corinthians 1:12; 2 Corinthians 9:8; Colossians 4:6; Titus 2:11)

TEACHING The Bible is our authoritative guide in all matters of faith and practice. We therefore place great importance on regular teaching from the scriptures when we meet together. (2 Timothy 3:16; Titus 2:1; Colossians 3:16; 1 Timothy 4:13)

PRAYER We see prayer as vital and fundamental to all we do. (Ephesians 6:18; Philippians 4:6; 1 Timothy 2: 1-2)

SPIRITUAL GIFTS When we come together to worship, we seek both the freedom and the order that are given by the Holy Spirit. (John 4:24; 1 Corinthians 14:39-40)

WORSHIP We are all called to be active participants in the worship, life and mission of the church, which is Christ’s body, God’s chosen instrument for the advancement of his Kingdom. (Romans 12:48; Ephesians 4:16)

EVANGELISM We want to demonstrate the love of God and share the good news about Jesus to people in our society. (Mark 12:31; Luke 9:2; Galatians 6:10; Romans 1:16)

BAPTISM IN WATER Those who repent and believe are to be baptised in water as a demonstration of death to sin and new life in Christ. (Matthew 28:19; Romans 6:2-4)

BAPTISM OF THE HOLY SPIRIT Baptism in the Spirit and being continually filled with the Spirit gives us close relationship with God and power for discipleship. (Acts 1:5; Ephesians 5:18)

DISCIPLESHIP As disciples of Christ, we are called to develop our relationship with God and to grow in character and maturity. (Galatians 5:22-26; Ephesians 4:13; 2 Timothy 3:14-17)

COMMUNITY As a gathering of people who are committed to Jesus and to one another, we want to build godly relationships in our family units, in our small groups and in the wider church setting. (John 13: 34-35; Romans 15:7; Ephesians 5:21-6:4)

COMMUNION We break bread and drink wine together regularly to remember the death of Jesus and look forward to his return. (1 Corinthians 11:23-26)

Page 2

City Church (Cambridge) Annual Report & Financial Statements 2020-21

GIVING One way we show our commitment to the church is by giving financially in proportion to our resources. (1 Corinthians 16:2; 2 Corinthians 9:7)

INVOLVEMENT WITH RELATIONAL MISSION (the family of churches to which we belong, see 4.4) The ministry of apostles, prophets, evangelists, pastors and teachers, and that of our own leaders, is recognised by us and welcomed among us. (Hebrews 13:17; Ephesians 4:11-12)

UNITY We are only part of the body of Christ and therefore welcome fellowship with all Christians. (Romans 15:7; 1 Corinthians 12:27)

1.4 Vision – Who we long to become

1.4.1 Family

We want to be a family. In our relationships together, and decisions towards one another, we want to behave as such. We are brothers and sisters and dearly loved children of God. We want to live generous, courageous, sacrificial, encouraging, Spirit-filled lives, as we love each other. We believe there is no sacred/secular divide and that every part of our lives belongs to God, and needs God. We love our Sunday gatherings, but know these are not sufficient in themselves to help us support each other in all of life. We are committed to living highly overlapping lives as we seek to create a culture which is full of good relationships, and is challenging and encouraging us to mature.

1.4.2 Disciples

We want to be disciples of Jesus. We describe a disciple as one who is increasingly worshipping God, obeying Jesus, and being changed by the Spirit in all of life, as part of a church family, and is helping others to do the same. This is a life-long process that starts before salvation.

1.4.3 Mission

We want to live as people who have been sent: with purpose. God sent the Son, and the Son sends us. Missional living is the adoption of the posture, thinking, behaviours and practices of a missionary (missionaries are not super-Christians – we’re all called to it), in order to engage others with the gospel message. All that we do must be gospel-centred.

1.4.4 Multiplication

It takes longer to develop, equip and encourage a group of new leaders to lead a new initiative (multiplication of leadership) than it does simply to lead it yourself (addition to your workload), but it is more worthwhile, and ultimately more fruitful. This is what Jesus did.

If you want to go fast, go alone; if you want to go far, go together.

We don’t just want numerically big churches; we want “big” (i.e. spiritually mature and well-equipped) people.

2 Church Activities and Achievements in 2020-21

2.1 Impact of Covid-19

In March 2020, when meeting corporately in person was suspended, we moved our Cambridge-based church activities online and met via the Zoom video-conferencing application. When COVID-19 restrictions allowed, we were able to hold some smaller and youth meetings on site, but continued to

Page 3

City Church (Cambridge) Annual Report & Financial Statements 2020-21

use Zoom for the majority of our services and smaller groups, including evangelistic courses and youth and children’s meetings. The church plant, Jubilee Church, launched publicly online with streamed services on Facebook Live and was also able to host in-person small groups when government regulations and advice permitted.

We have found new ways of interacting and supporting each other as a church family: many people listened to podcasts with sermons, interviews and conversations recorded with church members, WhatsApp groups linked up different combinations of people, and prayer request and feedback emails were widespread. When possible under the current regulations, many met in pairs or small groups outside, or together in one home to join a larger online meeting. Some of our church family had difficult times with losing loved ones, illness, loss of work, and other challenges, but we also celebrated with those who welcomed new babies, got married, or became Christians and were baptised!

Except for our Facilities Supervisor, all staff were able, with some adjustments, to work from home. They showed great flexibility and initiative in using available technology and whilst respecting the prevailing regulations, to deliver teaching and guidance, lead teams, organise groups, control the finances, maintain a COVID-secure site, host online and in person meetings, launch a new website, provide pastoral support, integrate new people into the church, and record, edit and publish videos and podcasts.

We started the new financial year with two possible budgets: one assumed income would continue close to the level of the previous year but we initially worked with an alternative which assumed income would be 90% of this level. We also developed a contingency plan for how we could deal with more major drops of income perhaps caused by losses of donors or changes in their financial situations. By October 2020 it had become apparent that donations had not dropped below the 100% budget level. We then reverted to the 100% budget and during the second half of the year were able to create new paid roles for church planting in Ely and coordinating the youth work in Cambridge.

2.2 Evangelism

City Church is a family on mission together, and we aim to equip and encourage every member to share actively in this enterprise. This works out in practice as neighbours, work colleagues, friends and family come into proximity with people who are already participating in the life and mission of the church. In other words, those outside the church encounter and are blessed by people who are characterised by our core values of being loving and accepting, joyful and generous, compassionate and caring, hope-filled and encouraging, creative and inspiring, faithful and true.

At Christmas the church again distributed food and gift packages to those identified by local council community workers and The Besom in Cambridge (Registered Charity Number 1139723) as being in need of support and assistance.

Our regular Tuesdays Together coffee morning, which promotes ongoing friendships with local seniors, was not able to continue in this format during the year, but when regulations allowed, outdoor meetups were enjoyed by this group.

Sadly, because of the various regulation and limitations, our weekly in person Wednesday morning City Bus event for toddlers and their parents/carers was not able to meet this year.

We seek to give people, some of whom we have contacted during these activities, clear opportunities to explore the claims of Christ and Christianity.

We are confident that the good news of Jesus has made a difference to people’s lives when they make a public acknowledgement of their trust in Him by being baptised. During this year, we baptised two people.

Page 4

City Church (Cambridge) Annual Report & Financial Statements 2020-21

2.3 Discipling and Caring

At the heart of the strategy for how City Church corporate life functions is an emphasis on numerically large weekly worship celebrations as well as much smaller relational groups, courses, and various other ministry activities. During this year, most of these activities were carried out online with smaller gatherings happening in person (often outside) as regulations permitted. Our aim continued to be that through praise, prayer, Bible study and witnessing, the people of the church actively practised their Christian faith, being those who live and love others like Jesus did.

2.4 Training and Sending

Training, equipping and caring for church members is a key component of our strategy to advance the Christian faith. Our Sunday worship services on Zoom have been a major feature in the life of the church and Bible teaching continued to be a key component of these times. We also recorded the talks and produced additional podcasts with more in-depth teaching for those who were unable to join the live meeting.

Several of our members preach and teach by invitation for various churches in this region and beyond, and we continue to support financially four sets of people engaged in Christian work overseas.

2.4.1 Church Members

The church relies heavily on the commitment of many volunteers in various areas of service such as serving the children and youth, leading small groups, teaching and leading worship in church meetings, etc. The church invests in the development of these volunteers by providing training sessions, coaching and mentoring training both to help them carry out their current duties and to equip them to take on greater responsibilities.

We contributed funding for some of our church members attending (mainly online) the Relational Mission leadership course (LEAD) this year.

While some leaders within the charity are volunteers, others are paid employees and we have continued to resource the training and development of this staff team. During this year we funded postgraduate theological studies for one of our paid elders.

2.4.2 Small Groups

City Groups are our groups of about 12 people with a leader who commit to meet together on a regular basis around a shared purpose or activity over a 10 or 12 week term and then, usually, come to an end. They have been a much needed source of connection for church members throughout the pandemic. The shift to gathering online with appropriate training for Zoom hosts went very well, and we saw a variety of groups emerge (daytime, etc.) that had not been tried before. The move to online gathering also removed geographic or transport restrictions, allowing people to join City Groups that were previously unavailable to them (eg. the prayer meeting early on Saturday mornings). We were also able to serve the needs of house-bound and vulnerable members for whom evening City Groups were difficult to attend. Both a daytime Bible study and an online prayer meeting are now continuing even with the COVID restrictions lifting, as we have seen the benefit of offering both in-person and online City Groups. At a time when many people in the population were feeling socially isolated and relationally vulnerable, online City Groups offered a much-needed means of connection with others and pastoral support. There were 39 different groups running over at least one term and over 240 people participated during the year.

Page 5

City Church (Cambridge) Annual Report & Financial Statements 2020-21

2.4.3 Children

During this extraordinary year, the Citykids Team served the families of City Church in some new ways.

Staying Connected

During lockdown, we co-ordinated video greetings from many different church members for all of the children of the church - sending short videos of encouragement, friendship and fun – to give each child a continued point of connection and let them know that they are valued and loved.

Family Devotions

From April 2020 to November 2020, we provided a family devotional guide for each week, following the same Bible teaching topics that were being taught to the church family on Sundays.

Sunday Zoom for Children

July 2020 saw the beginning of our weekly Citykids Zoom meetings. 50 to 70 children regularly attended these meetings which included songs, a Bible story, a short talk and an interview with someone from the church family. Craft ideas and colouring pages were provided by email.

Church Family Zoom

Each week the children were encouraged to take part in the church family meeting, with a team member helping with signing for songs and an opportunity to show us any drawings/craft they had made during the morning.

Mid-week Zooms

In September 2020 we began a mid-week meeting for our ‘Oranges’ (school years 3 & 4) and ‘Reds’ (school years 5 & 6). These meetings included lots of fun and games, and some bible teaching and worship.

Home Visits

Throughout the year, our children’s ministry co-ordinator took time each week to visit with families, to offer prayer support and time to talk.

Zoomtivity

Along with the Citybus Team, in December 2020 we held an online family nativity service, which was really well attended. Every household received a hand-delivered parcel of gifts and items to encourage participation in the nativity. This was a successful way to reconnect with old contacts and friends.

Half Term Fun

During the February 2021 half term week, we hosted a few different Zoom meetings for different ages – to facilitate the children spending more social time together.

Team

A team of 25 people served in these various activities over the year.

2.4.4 Youth

Like everything else, youth work at City Church has been profoundly different this year. And whilst there has been much missed out on, cancelled, or affected, it has also been a year where we have seen many wonderful opportunities and blessings that we may not have seen otherwise.

Over the first few months of the pandemic we stopped our regular youth meetings for the younger and older age groups and instead started weekly, online small groups. These were fantastic times of supporting each other through the early days of uncertainty, giving consistency and encouragement as

Page 6

City Church (Cambridge) Annual Report & Financial Statements 2020-21

we saw how God is our friend in times of need. And whilst the ways we enjoyed each other's company changed, it definitely did not stop, as we embraced online baking classes, video games nights and virtual escape rooms.

Over the summer holidays, we began to have a few chances to do small, outdoor meet-ups with a handful of youth. These were particularly important for those who really struggled with the transition to online life (as many of us did), giving them at least one point of contact with the youth team and some other youth in real life.

As the Autumn term kicked off, with a brand new set of Y7s, we started to return to Sunday meetings for the younger and older groups, with the younger ones being online and the older ones being in person whenever restrictions allowed. Whilst many of the younger ones of our group were very adaptable to online life, the chance for the older ones to be in person seemed to really benefit them.

In terms of our team we have had a few move on, either moving away from Cambridge or on to different areas of serving, but we have also had a new influx of brilliant, dedicated youth leaders, keeping our size at around a dozen leaders. They, in a time of real change and unrest, threw themselves into the youth work and really gave the young people certainty during it. The other significant change to the team was that one of the team leaders came on to the church office staff as Youth Work Coordinator in January 2021, really helping to give the rest of the team the space they needed to grow.

2.4.5 Growth

Despite only meeting online for the majority of this year, the church family has welcomed 11 adults into active membership. ‘Church Members’ are those who have chosen to express commitment through small group involvement, financial support and practical service within the church. Services and other meetings, including the majority of the City Groups, are open to all, not just the membership.

City Church prizes the fact that through its membership demographic we are able to express considerable diversity in unity. Current members come from over 26 different nations with a socioeconomic heritage that reflects the broad cross-spectrum that is found in the city of Cambridge and the surrounding areas.

2.4.6 Church Planting

City Church, in partnership with The Bridge Church (Registered Charity No 1161958, based in St Ives), have been supporting Jubilee Church, Ely, a new church plant in the City of Ely and part of Relational Mission.

Jubilee launched publically in September 2020. As we were in the middle of a global pandemic this meant producing an online weekly service that could be accessed by the people of Ely and surrounding villages as well as around the world via Facebook Live. This required many of our volunteers to upskill in video recording, editing, producing backing tracks for worship as well as how to live stream a service.

December 2020 saw Jubilee Church supporting a number of local and global charities - £1,000 pounds was given to each of Ely Foodbank (Registered Charity Number 1150746 in England and Wales), who were able to supply Christmas food hampers, Ely Baby Bank who provided local families with Christmas presents and built a buggy shelter and the Christmas Appeal from Relational Mission (Registered Charity Number 1150583 in England and Wales) which was focused on providing business opportunities so that communities across the globe could rebuild themselves after the pandemic.

Jubilee Church, Ely has continued, where possible under the current government guidelines, to have mid-week Connect groups which allowed people to gather to study God's word and support one another.

Page 7

City Church (Cambridge) Annual Report & Financial Statements 2020-21

Jubilee Kids ran online on Zoom, allowing the children to meet together to have fun, worship and learn more about God.

Outreach activities at Easter included giving small gifts such as cakes and flowers to neighbours.

The plant has grown with new individuals, couples and families joining.

2.5 Public Benefit Statement

The Trustees have due regard for the public benefit guidance published by the Charities Commission. Specifically, they have studied the following Charity Commission documents and believe that the activities of the Charity and the contents of this report are compliant with the public benefit guidance provided therein.

Note that the great majority of the Charity’s meetings and events are open to the public. Indeed, it is a key aim of the Charity to attract newcomers into the various activities of the church so that they can participate in and benefit from all that the church has to offer. The Charity values the diversity currently evidenced by the church membership and the wider community of those who interact directly with City Church, and is hopeful of seeing the diverse demographic of the Cambridge area fully reflected in the City Church ‘population’. Likewise, the vast majority of City Church events and activities can be accessed free of charge. Where a charge has to be made, every effort is made (e.g. by some form of subsidy) to ensure that cost does not exclude those to whom the activity would be especially beneficial.

In addition, we wanted to ensure the church continued to serve those living in Abbey Ward, in which the church has its premises. Abbey Ward is a diverse area of Cambridge City with several large housing estates which show levels of deprivation above the county average. We seek to serve our community in many ways to communicate and model the Christian faith.

2.6 Grant Making

This year we have continued to support the advance of the Christian faith in our immediate locality, within the United Kingdom and across the world. This support is directed to the training of Christian workers, the planting of new churches, the relief of the disadvantaged and the pastoral care of Christian workers serving overseas.

In this regard we were able to donate £345,720 to Relational Mission (Registered Charity Number 1150583 in England and Wales), the family of churches to which we belong, to assist in planting a number of new churches here in the United Kingdom and in further strategic major cities internationally. A proportion of this funding was also used to alleviate poverty in a number of the developing nations where Relational Mission has links.

Financial support to four individuals or families engaged in Christian work overseas was continued, and this year the total support grants for our overseas volunteers amounted to £29,156.

We also financially supported two sets of people engaged in Christian work in the UK, and during this year this amounted to £4,300.

City Church continued its support of joint church ventures and Christian organisations committed to the advancement of Christianity and the welfare of the wider community within the city of Cambridge and beyond.

Page 8

City Church (Cambridge) Annual Report & Financial Statements 2020-21

Recipients this year included:

We also seek to bless other churches and their missional work. During this financial year, we were able to donate £10,111 in total to Grace Church in Stockholm, Sweden, Good News Church in Nis, Serbia, Lighthouse Church in Izmir, Turkey, Grace Church in Bolton, and St Simon Trust in Orissa, India

Page 9

City Church (Cambridge) Annual Report & Financial Statements 2020-21

3 Financial Review

3.1 Donations

The church members and adherents of City Church continue to be very faithful and generous in their voluntary financial support. This one ‘funding source’ accounted for more than 95% of the church’s income and exceeded our budgeted income figure this year, for which we are very grateful.

3.2 Investments

The Charity does not hold substantial investments. Assets such as the Reserve Fund are invested as cash in various bank accounts and building society bonds. The choice of such accounts is aimed at maximising interest whilst maintaining the necessary degree of access. Consideration is also given to ethical and environmental issues in choosing investment institutions. Money is actively moved between accounts in order to optimise returns.

3.3 Expenditure

Total expenditure came in under budget this year which was done without any restrictions being made on the type or amount of expenditure required by the various ministries of the church, but did reflect the switch towards online meetings and the cancelling of many budgeted in-person events.

3.4 Reserves Policy

The company’s policy is to hold a reserve of a minimum of two months’ average unrestricted expenses.

The reserve is managed as a separate fund. At the start of each financial year the directors will determine what the required level of the reserve is, based on the forecasted level of monthly unrestricted expenses and any other factors that they are aware of. If the current level is below that target amount, the annual budget will include provision to transfer money from the General Fund to the reserve to reach the desired amount.

At the end of the financial year any shortfall in the General Fund is balanced by a transfer from the reserve and any surplus is transferred to the reserve. The amount held in the reserve is therefore managed via the General Fund budgeting process. Unbudgeted expense items and Capital purchases are expressly managed in regard to their impact on reserves and the pursuance of the Charity’s objectives.

Any transfer to or from the reserve fund must be authorised by the directors.

3.5 Future plans

There are currently no uncertainties about City Church’s ability to continue as a going concern, and no funds are in deficit.

Page 10

City Church (Cambridge) Annual Report & Financial Statements 2020-21

4 Structure, Governance & Management

4.1 Governing Document

The Charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. The company was incorporated and registered on 25 March 1999.

4.2 Organisational Structure

The Directors of City Church have overall legal and financial responsibility for the Charity and act as its Trustees. They have entrusted to the Elders the responsibility for the spiritual and strategic direction and the day-to-day running of the church. One of the Elders continued this year to serve as a Director to ensure a high level of liaison and cohesion between the two groups. Additionally, the Lead Elder meets with the Directors regularly.

The Directors meet regularly to review the financial position of the Church, to discuss any financially or legally significant changes, and to ensure that good practice is maintained in regard to the Charity’s various legal responsibilities.

There were 14 members in the paid staff team during this year but with 11 being part-time, this was the equivalent of 7.45 full-time heads over the year. This team includes two Elders who oversee many of the church ministries, a Children’s Ministry leader, a Youth Ministry leader, and financial and administrative staff.

Budgetary control and volunteer recruitment for different ministry areas has been delegated to the leaders of those ministries, whether paid staff or volunteers, but remains overseen by an Elder.

4.3 Recruitment & Appointment of New Trustees

Trustees are recruited from within the church membership of City Church. They should be active, reliable members of reasonably long standing. They should be people who clearly demonstrate their understanding and commitment to the vision and values of the church. Furthermore they need to be people who are deemed to have competence commensurate with the fulfilment of the responsibilities of Trustees. New Trustees are proposed by existing Trustees, in consultation with the church Elders. Trustees are appointed to serve for a period of three years. At the end of each three year period there is an option on both sides to renew the appointment, or to stand down. The Articles of Association prevent a majority of Trustees from receiving remuneration or other benefits for services rendered to the Charity.

4.4 Relationships & Related Parties

City Church (Cambridge) is a member of the Evangelical Alliance (Registered Charity Number 212325) and is an autonomous part of the family of churches known as Relational Mission (Registered Charity Number 1150583). The apostolic leaders of Relational Mission are part of the Newfrontiers group (in the UK, Registered Charity Number 1060001). These affiliations have no effect on the operating policies of the Church.

4.5 Major Risks to the charity

Acknowledging that the responsibility for risk management lies with the directors, they have in this financial year overseen a comprehensive risk identification and assessment process and generation of a new risk register following a model developed for churches by Stewardship Services. The more serious risks identified in this process, and the related existing controls and mitigations, have been reviewed by the directors. Any subsequently required changes to policies, and management and

Page 11

City Church (Cambridge) Annual Report & Financial Statements 2020-21

operational procedures have been recorded in the minutes of the Directors’ Meetings. These policy and procedure documents are reviewed by the directors after each change, and, at least, annually. The directors also oversee the periodic monitoring of how the various control systems are being complied with, and followed by, the employees and volunteers of the church.

As one of the major risks to the organisation is the potential loss of voluntarily given income, income trends are monitored on a monthly basis by the directors and they have developed a plan for how to reduce church expenditure should this risk become a reality.

Page 12

City Church (Cambridge) Annual Report & Financial Statements 2020-21

5 Reference and administrative details

5.1 Registration Details

Name:

Registered Company Number (England and Wales): Registered Charity Number (England and Wales): Registered and Principal Office:

City Church (Cambridge)

03741507 1076291 Brickfields House 15-16 Cheddars Lane Cambridge CB5 8LD

5.2 Trustees for the purposes of charity law and directors for the purposes of company law

Matthew Waterson (Chair) Ken Dickson John Hall Gbenga Kazeem Andrew Sharpe Kathryn Thomas

5.3 Elders of the church

Daniel Goodman Simeon Dry Mike Frisby Jon Ogborn Matthew Waterson

5.4 Key Advisors

Independent Examiners:

Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

Solicitor:

Tees Law, Titan House, Castle Park, Castle Street, Cambridge CB3 0AY.

Page 13

City Church (Cambridge) Annual Report & Financial Statements 2020-21

5.5 Audit Exemption Statement

For the year ending 31/03/2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

This report has been prepared in accordance with the Charities SORP (FRS 102) applicable for reporting periods beginning on or after 1 January 2015.

Approved by the trustees and directors and signed on their behalf

Dec 21, 2021 ............................................. Date: .............................................

Kathryn Thomas – Trustee, Director and Company Secretary

Page 14

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY CHURCH (CAMBRIDGE)

Independent examiner's report to the trustees of City Church (Cambridge) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & Wales 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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts 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 accounts 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 accounts to be reached.

mwbrindley

mwbrindley (Dec 22, 2021 11:38 GMT)

Maurice Brindley BSc FCA Institute of Chartered Accountants in England & Wales Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

Date: ............................................. Dec 22, 2021

Page 15

CITY CHURCH (CAMBRIDGE)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2021

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Church running costs
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Charitable activities
6
Church running costs
NET INCOME/(EXPENDITURE)
Transfers between funds
16
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
funds
£
496,131
11,027
2,805
3,208
513,171
492,847
20,324
(10,000)
10,324
392,996
403,320
Restricted
funds
£
67,739
-
-
-
67,739
101,679
(33,940)
10,000
(23,940)
660,095
636,155
31.3.21
Total
funds
£
563,870
11,027
2,805
3,208
580,910
594,526
(13,616)
-
(13,616)
1,053,091
1,039,475
31.3.20
Total
funds
£
584,275
14,800
7,198
2,067
608,340
605,032
3,308
-
3,308
1,049,783
1,053,091

The notes form part of these financial statements

Page 16

CITY CHURCH (CAMBRIDGE) (REGISTERED NUMBER: 03741507)

BALANCE SHEET

31 March 2021

Notes
FIXED ASSETS
Tangible assets
12
CURRENT ASSETS
Debtors
13
Cash at bank
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
135,648
11,214
282,470
293,684
(26,011)
267,673
403,321
403,321
Restricted
funds
£
561,303
1,297
76,465
77,762
(2,911)
74,851
636,154
636,154
31.3.21
Total
funds
£
696,951
12,511
358,935
371,446
(28,922)
342,524
1,039,475
1,039,475
403,321
636,154
1,039,475
31.3.20
Total
funds
£
764,816
30,537
268,379
298,916
(10,641)
288,275
1,053,091
1,053,091
392,996
660,095
1,053,091

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

Dec 21, 2021

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. K Thomas - Trustee

............................................. M Waterson - Trustee

The notes form part of these financial statements

Page 17

CITY CHURCH (CAMBRIDGE)

CASH FLOW STATEMENT for the Year Ended 31 March 2021

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
2
Cash and cash equivalents at the end of the
reporting period
2
31.3.21
£
98,359
98,359
(10,476)
3,208
(7,268)
91,091
267,844
358,935
31.3.20
£
75,251
75,251
(11,439)
2,067
(9,372)
65,879
201,965
267,844

The notes form part of these financial statements

Page 18

CITY CHURCH (CAMBRIDGE)

NOTES TO THE CASH FLOW STATEMENT

for the Year Ended 31 March 2021

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operations
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one year
Total cash and cash equivalents
3.
ANALYSIS OF CHANGES IN NET FUNDS
31.3.21
£
(13,616)
78,341
(3,208)
18,026
18,816
98,359
31.3.21
£
358,935
-
358,935
31.3.20
£
3,308
76,364
(2,067)
(1,742)
(612)
75,251
31.3.20
£
268,379
(535)
267,844
At 1.4.20 Cash flow At 31.3.21
£ £ £
Net cash
Cash at bank 268,379 90,556 358,935
Bank overdraft (535) 535 -
267,844 91,091 358,935
Total 267,844 91,091 358,935

The notes form part of these financial statements

Page 19

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are presented in sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements. Useful economic life of tangible fixed assets:

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold - at varying rates on cost
Improvements to property - 10% on reducing balance
Plant and machinery - 20% on cost
Fixtures and fittings - 10% on cost
Computer equipment - 25% on cost

Only items over £500 are capitalised and depreciated by the charity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

Fund accounting

Unrestricted funds are those available for use at the discretion of the directors in furtherance of the general objectives of the charity and which have not been designated for other purposes.

continued...

Page 20

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

1. ACCOUNTING POLICIES - continued

Fund accounting

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.

Designated funds are earmarked by the directors for particular purposes.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods

During the year the charity received donated goods in the form of Microsoft software costing $1,176.00. This equated to £947.74 using the exchange rate 1$ = £0.8059 (as at 31/03/2020).

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.

3.

4.

5.

DONATIONS AND LEGACIES
General gift income
Gift aid donations
Charities Aid Foundation
Donated services and facilities
OTHER TRADING ACTIVITIES
Premises Income
INVESTMENT INCOME
Deposit account interest
INCOME FROM CHARITABLE ACTIVITIES
Activity
Admin income
Church running costs
Evangelism income
Church running costs
Training income
Church running costs
Visiting speaker income
Church running costs
Children & Youth work income Church running costs
Other Income
Church running costs
31.3.21
£
55,027
463,532
45,311
-
563,870
31.3.21
£
2,805
31.3.21
£
3,208
31.3.21
£
11
2,688
-
5,900
2,428
-
11,027
31.3.20
£
73,279
473,863
36,185
948
31.3.20
£
73,279
473,863
36,185
948
584,275
31.3.20
£
7,198
31.3.20
£
2,067
31.3.20
£
304
-
125
9,582
4,707
82
14,800
14,800

continued...

Page 21

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

6. CHARITABLE ACTIVITIES COSTS

Church running costs
7.
SUPPORT COSTS
Church running costs
8.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Independent examiners fees
9.
TRUSTEES' REMUNERATION AND BENEFITS
Trustees' salaries
Trustees' social security
Trustees' pensions paid
Direct
Costs
£
592,066
Support
costs (see
note 7)
Totals
£
£
2,460
594,526
Governance
costs
£
2,460
31.3.21
31.3.20
£
£
78,341
76,366
2,460
2,460
31.3.21
31.3.20
£
£
23,562
23,146
2,039
1,670
1,649
1,620
27,250
26,436

Trustees' expenses

Expenses either reimbursed to, or paid on behalf of, Trustees were mainly in respect of travel expenses, conferences and office refurbishment relating to roles other than those of trusteeship.

Key management personnel

The charity consider its key management personnel to comprise the trustees and elders.

The total remuneration for Key Management Personnel for the year was £137,247 (2020: £141,814). This comprises gross pay £116,626, employer's NI contribution £12,458 and employer's pension contributions £8,163.

Key Management Personnel's expenses

Expenses either reimbursed to, or paid on behalf of the Key Management Personnel were directly relating to the Charities activities.

continued...

Page 22

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

10.
STAFF COSTS
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Full time equivalent
No employees received emoluments in excess of £60,000.
31.3.21
£
245,725
15,452
16,628
277,805
31.3.21
7
31.3.20
£
236,228
16,068
15,707
268,003
31.3.20
8
11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
510,844
Charitable activities
Church running costs
13,533
Other trading activities
7,198
Investment income
2,067
Total
533,642
EXPENDITURE ON
Charitable activities
Church running costs
515,213
NET INCOME/(EXPENDITURE)
18,429
RECONCILIATION OF FUNDS
Total funds brought forward
374,567
TOTAL FUNDS CARRIED FORWARD
392,996
Restricted
funds
£
73,431
1,267
-
-
74,698
89,819
(15,121)
675,216
660,095
Total
funds
£
584,275
14,800
7,198
2,067
608,340
605,032
3,308
1,049,783
1,053,091

continued...

Page 23

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

12. TANGIBLE FIXED ASSETS

COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
COST
At 1 April 2020
Additions
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
Improvements
Long
to
Plant and
leasehold
property
machinery
£
£
£
350,173
725,208
97,993
-
-
-
350,173
725,208
97,993
59,234
305,355
93,264
3,116
59,408
1,428
62,350
364,763
94,692
287,823
360,445
3,301
290,939
419,853
4,729
Fixtures
and
Computer
fittings
equipment
Totals
£
£
£
157,972
35,745
1,367,091
-
10,476
10,476
157,972
46,221
1,377,567
117,614
26,808
602,275
9,205
5,184
78,341
126,819
31,992
680,616
31,153
14,229
696,951
40,358
8,937
764,816
31.3.21
31.3.20
£
£
12,511
25,823
-
4,714
12,511
30,537

continued...

Page 24

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans and overdrafts (see note 15)
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
15.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
16.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Self Funding
Church Planting
Restricted funds
Members
Gift Days
Building Fund
Designated Gifts
MF Africa
Community Outreach
Church Planting
TOTAL FUNDS
At 1.4.20
£
383,714
2,032
7,250
392,996
(50)
149
613,568
-
7,540
1,343
37,545
660,095
1,053,091
Net
movement
in funds
£
21,325
(1,000)
-
20,325
183
(86)
(52,265)
406
-
(234)
18,055
(33,941)
(13,616)
31.3.21
£
-
2,911
5,818
457
19,736
28,922
31.3.21
£
-
Transfers
between
funds
£
(10,000)
-
-
(10,000)
-
-
-
-
-
-
10,000
10,000
-
31.3.20
£
535
364
5,755
1,136
2,851
10,641
31.3.20
£
535
At
31.3.21
£
395,039
1,032
7,250
403,321
133
63
561,303
406
7,540
1,109
65,600
636,154
1,039,475

Page 25

continued...

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Self Funding
Restricted funds
Members
Gift Days
Building Fund
Designated Gifts
Community Outreach
Church Planting
TOTAL FUNDS
Incoming
resources
£
512,176
995
513,171
19,831
1
-
14,444
-
33,463
67,739
580,910
Resources
Movement
expended
in funds
£
£
(490,851)
21,325
(1,995)
(1,000)
(492,846)
20,325
(19,648)
183
(87)
(86)
(52,265)
(52,265)
(14,038)
406
(234)
(234)
(15,408)
18,055
(101,680)
(33,941)
(594,526)
(13,616)

Comparatives for movement in funds

Unrestricted funds
General fund
Self Funding
Church Planting
Restricted funds
Members
Gift Days
Building Fund
MF Africa
Community Outreach
Church Planting
TOTAL FUNDS
At 1.4.19
£
374,179
388
-
374,567
-
63
666,086
7,540
1,105
422
675,216
1,049,783
Net
movement
in funds
£
16,785
1,644
-
18,429
(50)
86
(52,518)
-
238
37,123
(15,121)
3,308
Transfers
between
funds
£
(7,250)
-
7,250
-
-
-
-
-
-
-
-
-
At
31.3.20
£
383,714
2,032
7,250
392,996
(50)
149
613,568
7,540
1,343
37,545
660,095
1,053,091

Page 26

continued...

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

16. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Self Funding
Restricted funds
Members
Gift Days
Building Fund
Designated Gifts
Community Outreach
Church Planting
TOTAL FUNDS
Incoming
resources
£
531,018
2,624
533,642
21,179
8,520
1
3,636
1,186
40,176
74,698
608,340
Resources
Movement
expended
in funds
£
£
(514,233)
16,785
(980)
1,644
(515,213)
18,429
(21,229)
(50)
(8,434)
86
(52,519)
(52,518)
(3,636)
-
(948)
238
(3,053)
37,123
(89,819)
(15,121)
(605,032)
3,308

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Self Funding
Church Planting
Restricted funds
Members
Gift Days
Building Fund
Designated Gifts
MF Africa
Community Outreach
Church Planting
TOTAL FUNDS
At 1.4.19
£
374,179
388
-
374,567
-
63
666,086
-
7,540
1,105
422
675,216
1,049,783
Net
movement
in funds
£
38,110
644
-
38,754
133
-
(104,783)
406
-
4
55,178
(49,062)
(10,308)
Transfers
between
funds
£
(17,250)
-
7,250
(10,000)
-
-
-
-
-
-
10,000
10,000
-
At
31.3.21
£
395,039
1,032
7,250
403,321
133
63
561,303
406
7,540
1,109
65,600
636,154
1,039,475

continued...

Page 27

CITY CHURCH (CAMBRIDGE)

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2021

16.

MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,043,194 (1,005,084) 38,110
Self Funding 3,619 (2,975) 644
1,046,813 (1,008,059) 38,754
Restricted funds
Members 41,010 (40,877) 133
Gift Days 8,521 (8,521) -
Building Fund 1 (104,784) (104,783)
Designated Gifts 18,080 (17,674) 406
Community Outreach 1,186 (1,182) 4
Church Planting 73,639 (18,461) 55,178
142,437 (191,499) (49,062)
TOTAL FUNDS 1,189,250 (1,199,558) (10,308)

Designated funds

Self funding - This fund is used to manage monies for events which are regarded as Self-Funding. Typically such events provide a service or a benefit to particular groups of church members, who therefore re-imburse the church in full.

Restricted funds

These funds are used to manage monies which have been donated for a specified charitable purpose. Currently four restricted funds are maintained;

Building fund - for capital costs of site purchases and development, Gift Days - for one-off charitable purposes.

MF Africa - towards the set up of a School of African leadership

Community Outreach - towards local based outreach projects

17. RELATED PARTY DISCLOSURES

During the year the following remuneration was paid to the Related Parties of the Trustees and Key Management Personnel: D Frisby, the spouse of a Key Management Person £4,197 (2020: £4,123)

18. GUARANTEE STATUS

The company is limited by guarantee, which means that every member undertakes to contribute to the assets of the company in the event of a winding up, including any members up to one year after ceasing to be a member, such amounts as may be required not exceeding ten pounds.

Page 28