Company RegistratK>n No. 4913171 (England and Wales) Charity Registration No. 1100602 CITY LIFE CHURCH SOUTHAMPTON TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 315r DECEMBER 2023
CITY LIFE CHURCH SOUTHAMPTON CONTENTS OF THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31ST DECEMBER 2023 Charity Information Report of the Trustees Acknowledgement for Support Given io-ii Report of the Independent Auditors 12-14 ststement of Financial Activities 15 Balance Sheet 16 ststement of Cash Flows 17 Notes to the Financial Statements 18-28
CITY LIFE CHURCH SOUTHAMPTON CHARITY INFORMATION FOR THEYEAR ENDED 31st DECEMBER 2023 WORKING NAMES OF CHARtrY: City Life Church CLEAR Amber Hope Into Action TRUSTEES: Meg3n Pttrt Naomi Sebborn (appointed 8111120231 Kevin Rayner (appointed 26106120241 Paul Woodman Oavid Barclay (Resigned 19/12120221 Philip Bishop (Resigned 26106120241 Joe Lambert (Retired 8111120231 Bev Webb (Retired 8/11120231 COMPANY sEcARY. Paul Woodman REGISTERED OFFICE Townhill Park Community Centre MegBeson Avenue Southampton S018 2FH REGISTERED NUMBE. 4913171 IEngland & Wales) REGISTERED CHARITY NUMBER., 1100602 AUDITORS: Scott Vevers Ltd. Ch3rtered Accountsnts & Registered Auditors 65 East Street, Bridport Dorset DT6 3LB BANKERS: CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
CITY LIFE CHURCH SOUTHAMPTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 The trustees who are also directors of the chartiy for the purpose5 of the Companies Act present their report together with the financial statements of the charity for the year ended 315t December 2023 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The fin3nci31 statements comply with the Charities Act 2011, the C(Nnp3nies Act 26. the Nemor3ndum and Articles of Associatvjn, and the Charities SORP IFRS 1021 updated in October 2019. Oblectlves and Actlvities The ch3rify's objects and principal activities a to.. l. Advance the Chri5t13n faith. 2. Relieve sickness and financi31 hardship and to promote 3nd pSerVe good health. 3. Provide or assist in the provision of f8cilitEs in the interests of social welfare. The scope of these objectives and activities are world-wide but h3ve a principal outworking in Southampton, England. For many of the charity's activities. there is a clear distinction between the three objectives. The strategies employed to assist the charify to meet these objectives included the following.. Advance the Christian faith. al Monthly Sunday celebrations bl Weekly small group activities 3nd meeting& cl Mi55ional communities. dl Support of Christian agencies, working overse3$ and in the UK. to promote the Christian faith. Relieve sickness and financial hardship and to promote and preserve good health. Information, advice, education. guid3nce and support to refugees in Southampton through the work of CLEAR, EU Welcome. Hong Kong Welcome and Homes for Ukraine support. b. Supporting and valuing women inVoed in the sex industry in Southampton throu8h the work of Amber. Direct support of work supporting orphans and refugee5 world-wide, particularly in India and Thailand. d. Provision of food to people who 3re homeless through a soup run. Working local with a variety of 3Eencies to provide support to people who are homeless or vulnerably housed in Southampton. This work includes the Southampton Church Rent Deposit Scheme. f. Providing temporary. supported accommodation for those who have found themselve5 homeless for a variety of reasons through the work of Hope into Action.. Southampton g. Support of agencies, working overseas and in the UK, to relieve poverty and hardship. ProvKJe or assist in the provision of facilities in the inter¥ts of social welfare.. Provision of online resources for f3milies and individu315 to supplement monthly gatherings b. Managing Townhill Park Community Centre for the benefit of the local community. When planning activities for the year. the trustee5 have considered the Commission's guidance on public benefit and the specific guidance on charities for the advancement of religion. Most of the activiti of the charity are carried out. or supported, by a Significant number of dedicated volunteer5 who freely give their lime and expertise. All volunteers go through a safer recruiting procedure and receive an induction and safeguarding training. a5 well as any training specific to their role. Each week, on average the charity benefit5 from 70 volunteers giving a lolal of 169 hours. Across the charity in 2023, 3 totsl of 253 volunteers served in a variety of c2p3Clties giving a total of 8.768 hours to help us achieve our aims. The median full-time 5a12ry for Southampton in 2023 was estimated to be £35.7QKI pa equivalent to £18.31 per hour. The totsl contribution of volunteer hours to the charity is therefore £160,542.08.
CITY LIFE CHURCH SOWHAMPTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 315t DECEMBER 2023 Achlevements and Performance Our charity wide development day was held at the Agcension Church. and we had external training on 'building successful teams, by Keith Brown and Richard Field. We embedded the values throughout the year, and at the Development Day we rewarded four members of staff for championing the values. The 'M3rketpl8ce' food poverty project continued in Townhill Park Community Centre in partnership with Southampton City Mission allowed people in focd poverfy to become members 2nd pay £5 per week in exchange for selecting around £30 of food which is sourced through Fairshare. Two rooms in the centre have been given over completely to allow for food storage and display. The church continued its monthly pattern rotating through looking at teaching, serving, inviting others and worship. Our m3in teaching theme5 were focSed on our values and rhythms, as well as Prayer. Work and Rest. A Youth Group met every Sunday through the year. The sessions focussed on the protnises of God and well- known prayer5 in the Bible. Young people enjoyed campfires, a night hike, outdoor games and teaching at a residential youth camp was held in July. We continued to support the Young Life Programme for secondary school aged young people. The annual Scotland camp was well attended. Chaplaincy lor the Rose Road Association continued with a monthlyTea5 and Toast event for staff. In December, Paul Woodman led a memorial sepdice at the centre for stsff members who had died. Healing Prayer continues to be the most successful and transformational pastor31 tool vvithin the life of the church Bev Webb and Nicky Porter continued appointments with many individuals helped both In and outside the church. The prophetic community continued to flourish durin8 2023, gathering monthly online for teaching and activation led by the steering team. It provided regular online prophetic appointments to people from across the nation and nations. The House of Prayer set up by Richard and Kathy Pitt from City Life thrived in its new structure of Small Houses of Prayer gathering in homes across the city and had a growing impact on the city. Paul Woojman led an online Street Support conference in JLJne on homelessness. The'Homelessness in the City. conference with guest speaker. Dr Nick Maguire, was attended by civic leaders and cornmunity members across the city. Scrial media promotion of issues surroundin8 homelessne and our response a5 3 city continued through the year. From I3te 2022 to early 2022, we led one of 3 handful of cross-sector projects funded by the government's Faith New Deal Pilot Fund. Thi5 fund of over £1 million was shared between 16 different f31th groups in an effort to build on the collaboration with faith groups which look place during the COVID-19 pandemic. catalysing further partnership work to serve Ioc31 communities 3$ they rebuild froTn the pandemic. Thank5 to this grant funding, we were able to support further developments in focmj aid and redistribLJtion in the city, explore the impact of these services. 3nd evaluate the role that faith groups play. With the funding, we reported tt 1.4 million mea15 were distributed by charities in Southampton in a year. Dan Pooley continued to chair the Love Swaythling and Bassett 8roup, working with other local churches to benefit the local community, including regular RE and chaplaincy support 3t Bassett Green Primary School. City Life is part of the UK neork of churches called Pioneer. We attended the conference in March and were delighted for City Life to receive the Outstanding Community Award from the network In May, Paul Woodman received the City of Southampton Award from the Lord Mayor for SerVceS to the city. Local Pro ects The church supports and runs 3 wide range of local projects.. Soup Run continued every Friday nishtwith a team ofvolunteers going out to the centre of Southampton offering hot drinks. f(K)d and prayer support to people who are living on the streets. Gre8BS continue to kindly donate leftover foc to the Soup Run for giving out to people who are homeless. The Dads group continued to run with a several dads both inside and outside the church. The group continued meeting twice 3 month and held a summer weekend campinE trip which was well attended with the highest attendance to date. The church delivered a contract with the city council to co-ordinate
CITY LIFE CHURCH SOUTHAMPTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 voluntsry sector services supporting those who are homeless. We were able to reopen the wintsr shelter in 2023 providing resplte from the wintry weather for 50 overnight stays. supported by 55 volunteers. CLEAR Cit Life Ed tion and Action for Refu ees At a time of increasing and unprecedented demand and almost daily headlines about immigration and small boats, we have continued to respond to the needs of those who need our help and support - people fleeing Hong Kong or war In Ukraine. Sudan. Afghanistan or Syria, those placed in a crowded hotel or simply turning up at our door facing destitution due to Home Office delays, policies, or changes in legis&tion. We did this by providing free profes5ionzl advice to over I,OW client5 - covering immigration, asylum support, housing, beneftts. and finance queries and providing practical 5UPPOrt or help with finding work. We also advocated for young asylum seeker5, safeguardin8', helping identify some children who were mistakenly identified as 2dult5. Thanks to additional funding, we were able provide white goods. houseware vouchers, and pilot 2 free counselling service to those who have come to Southampton under the Homes lor Ukraine sponsorship scheme. With increased demand we responded with flexibility and creativity, introducing'briefing sessions, on key topics to increase advice capacity for more complex c2ses and est3blishing a drop-in at a new asWum hotel. Our commitment to quality in our advice service was recognised when we were awarded the Advice Quality Standard with minimal corrective 3Ctions. We empDwered 1,600 people as they came to us to improve their English 2nd integrate into life in the UK. In addition to our core offer of qualifications for EnBlish for Speakers of Other Languages IESOLI at a range of levels, we created and delivered a range of innovative shorter cwises and prOgr3meS that addressed specrfic needs and were Searner-informecS or led, using a p3rticip3tory approach. We purchased 6 new Chromebooks, ran weeklv IT drop-in sessions and 3 Digital Communications course to help reduce digital exclusion for our clients. We have grown our volunteer team by 40% and now h3ve around 60 volunteers, 3ddin8 at least £44,0(L) in value to the project. We have focused on reducing barriers to volunteering to increase the number of people with lived experience involved and have celebr3ted their contribution in creatrie ways. We had an inaugural Advisory Board meeting. where a cross-section of service u9ers w35 invited lo feed into different aspect of the project and how we ensure we are listening to those we aim to support. We have supported our team to enable them to deliver the service our clients need - which starts with their own wellbeing - where we introduced clinical supervision and coaching. development days and closure weeks but 3150 capacity building through upskilling and specialist traininglsupport, performance mana8ement through supervision, weekly team briefings, regular team meetings and annu313ppraisals, and updatin8 311 our job descriptions, contracts, and policies. Stsff have trained in trauma-informed ESOL, Mental He31th First Aid, Domestic Abuse. Safeguarding and achieving the Office of the Immigration Services Commissioner IOISCI Level l accreditation. Infrastructure improvements were made. including decommissioninB our onsite server, purchasin8 new laptops, 2nd negOtiating printer contrac Our unique track record and position within the city has meant that we remain a key partner and sector representstive in local and regional government meetings, particul3r as they seek to address the ch3llen8es of imtnigration. We have continued to grow profile within the city and region through attending communify events, networking, presentations and promoting our work through a regular newsletter, publicity, social media, and our website. We have contributed to n3tion31 research on local authority funding of immigration advice I It's a no-brainer by Dr Jo Wilding) and been involved in a National Lottery Act Le3rnin8 Set, and Advice UK'S Community of Practice on Reflective Practice in the sector. Lotteryfunding has been vital in enabling US to leverage additional or match fundinB to provide our holistic service and respond to specific needs such as counselling sessions, IT equipment and client support under the Household Support Fund. The Home Office extended the EU Settlement Scheme IEUSSI until March 2023 vvhich enabled our EU Welcotne adviso to help more EU citizens and their family memtErs. Our Advice in Southampton contract wa5 uplifted by 6% and extended to January 2025. Our Homes for Ukraine contract was extended to March 2024, and we successfully bid for provision of ESOL under the councils, Community Learning programme for the 2023124 Academic year. We an increase of 272% in our individual giving and seven people signed up to fundraise for us at the ABP 2024 marathon.
CITY LIFE CHURCH SOUTHAMPTON REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31st DECEMBER 2023 With a reducbon in unrestricted income, 'old' contracts that do not reflect current costs, uncertainty in future funding and increases in costs across the board, meant that we needed to make two non-funded roles redundant. We have continued to look for ways to reduce costs and grow income. including relocating offices and setting up a fee-payin8 immi8ration advice service. Hon Kon Welcome Grant funding from the Department for Levelling Up, Housing and Comtnunities allowed us to continue our work to welcome people from Hong Kong to Southampton and the surrounding region. We engagec5 with over IOCK) people moving to the UK from Hong Kong during the year thrwgh Cultural visits. Community Forutn, Art and Filtn Exhibition. Friendship Festiva15. English c13sses. and Welcome Courses. E13ine Lo led the work a5 our Hong Kong Outreach Worker. The highlights of the year were our Friendship Festival bein8 featured on BBC South new5 and a bespoke tour for Hong Kongers of Southatnpton Central Police Station. The welcome work is expected to continue into 2024 with funding from Southampton City Council and Hatnpshire County Council. with support from South East Strategic Partnership for Migration. Amber Amber 15 a Christian chaplaincy seiCe for women involved in the sex and sexual entertainment industry in Southampton. AThber On-5treet provide5 twice weekly evening outreach sesSIOn5 tneetin8 women selling sex on the streets. showing care and empowering women to reduce the risks to their safety. The team delivered 97 outreach sessions on the streets in 2023 and engaged with 52 different women, giving out 368 gift bags. Our stsff chaplain supported 16 different women on 48 occasions. Our team distributed 30 personal attack alarm5, a selection of toibelries, gifts, refreshments and 2400 condoms. Amber funded 11 mobile phone top-ups and made 24 food bank referrals. We launched our on-street van in September 2023, which has given the women a warm and safe space to come off the street and receive a hot drink, snack and the opportunity to chat further with chaplains. This has been very well received by the women we support. Jasmine cplainS visit massage parlours in Southampton. The team made 75 visits to 11 parlours., connectin8 with over 32 Thai and Chinese women during the year, conversations were around work and faith. Atnber gave out 169 gift bags in totsl over the year. No visits took place during August. Eden's chaplaincy visits to the strip clubs have increased since 2022. They visit 3 clubs on a fortnightly basi5, offering confidential listenin8 and prayer to the wotnen performing there. On a Tuesday and Wednesday evenin8 fortni8htly staff chaplains visit two of the clubs. Every other Friday, a staff chaplain and volunteer visit the 3 clubs. The team had 363 contacts with women throu8h 93 visits and gave out S6 gift bags plus other gifts. Amber partnered with a specialist relationship coUnselr in Cktober 2023. She visits the 3 strip clubs on a fortnightly basis. She made 9 visits118 hours in totall during October, November, and December. met with 26 women and had conVertIonS wth them on topics such as safety, trauma, abuse, and anxiety. Amber benefitted from a tot31 of 19 volunteers115 chaplains Jnd 4 drivers) without whom it would be impossible to run our service. This group provided a total of 482 hours of volunteering. On avera8e, there were 6.1 weekly volunteers, and the total weekly time volunteered w3s 9.3 hours. e Into Action During 2023 the project opened a further two house5. one for a family who had fled domestic abuse. This house was opened in partriership with New Community Church. the second one with them. A sixth house was made ready to house an Afghan family. Volunteers have been recruited and trained and we hope to have a family matched with us in early 2024. We had various tenants move on through the year. Those frotn our second house were successfully moved Dut together into 2 privately rented flat. Our fourth house (the first in partnership with New Community Church) which was being used to house recovering addicts had a turbulent year with many tenants coming and going. We worked hard to ensure the house was empty by the end ol the year and are workin8 Wlth New Community Church to repurpose the home to for tenants with lower-level needs.
CITY LIFE CHURCH SOUTHAMPTON REPORT OF THE TRUSTEES FOR THEYEAR ENDED 31st DECEMBER 2023 During the year we increased our stsffing capactiy. increasing hours for our Empowerment Workets, and recruiting a part time administrator and communications officer. Southatn ton Church Rent De cheme The Scheme helps individuals and families who are homeless, at risk of homelessness or significantly unsuitsb housed to access private rented accommodation through support with funds towards a deposit. The primary funding streams are the Southampton City Council Homelessness fund (formerly Discretionary Housing Fund), Rough Sleepers Initiative, Afghan Resettlement Fund and Local Welfare Provision. Turnover increased to nearly £400,(K)O for the year. The scheme has helped arwnd IOCK) people move on from. or. avoid homelessness through access to private rented accommodation since it began at the start of 2021. The church financially supported the fvllowin8 locol projects.. Alder Trust working to deliver community-based solutions to presenting needs and challenges. Funds given were designated to A5dermoor Community Farm Love Southampton providing a route for positive COFnmunication between lo1 churches and the City Council. Southampton House Df Prayer - a 2417 prayer InlatIVe praying for Southampton. Southampton City MiSsn - relieving poverty and hardship in the city. Southampton Street P3Stor5 - interdenominational response to urban problems. The church supported the folltswins UK initialmes.. Asil Mall SLJPPOrtin8 work with OM Lifehope training churches in cross cultural evangelism Fusion - supporting churches to work with and eouip students across the UK. Pioneer - a network of networks, church hubs and ministrie5 committed to church planting, leadership development. training and the support of innovative caring projects. Youn8 Life - introducing adolescents to Jesus Christ and helping them grow in their faith. OCCA - explaining the Christian F31th to sceptical thinkers. especially those who are leaders and cultural influencers. Internation31 Pro ects The church has project partners in Thai12nd and India. Work in these countries varies but can include sending relief support te3ms, org3nisin8 UK child sponsorship to help children access education. and fundraising and suprort for larger building projects. There were two overseas trips in 2023. one to vist HANDS in Thailand with a team. Dan also tr3velled to India and Sri Lanka to reconnect wqth partners following several years of not being 3ble to visit due to covid. This trip also included participating in the Pioneer Asia annu31 conference. Future team trips a planned for 2024. The church supported the following overseos iniliolives.. Back 2 Back Ministries Ilndi31- sponsoring children and supporting their work with orph3ns 'HANDS' Health and Nutritional Development Services IThai12ndl- Dave. Carole 2nd Rebecca Summers Pete 8ollon working as a missionary to unreached people groups Finala1 Review The principal source of funds for mainstream church activities continued to be from individual giving which reduced slightly in 2023. CLEAR received significant three-year continuation funding of £489,372 from The National Lottery beginning in 2021. CLEAR is also receiving funding from Southampton City Council lor ESOL provision and as part of Advice in Southampton Partnership. to tske the lead in working rith refugees coming to the cify.
CITY LIFE CHURCH SOUTHAMPTON REPORT OF THETRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 ReseNes Reserve ba13nces at the end of the year were as follows.. Restricted Funds Funds held for specific projects on short term basis 218,041 Designated funds Funds held for specific projects on short tertn basls 6,445 General funds Invested in fixed assets Free reserves 669 385.463 386.132 610.618 Totsl reserrfes Regtricted funds should be maintained in the current year and reserves overall will therefore remain abjve the minimum level. The charity relies to a12rge extent on the generosity of its members and on fundraising. To ensure the financial stability of the church. the policy is to maintain a minimum of three months expenditure in reser. For the church this amounts to approximately £90,(. If reserves fall below the minimum level the church will budget to ensure these reserves are rebuilt as Quickly as possible. Each prDject also maintains its own reserve fund. Projects will continue to be closely monitored to ensure reserve levels remain atove the minimum level. Free reserves have been significantly above the amount reouired by the charity reserves policy. TrLJStees have designated funds for the purchase of a building. The church's annual income is stsble. Jnd we continue to adhere to the reserves policy. The trustees monitor the actual income and expenditure of the accounts Quarterly. The reserves policy continues to be reviewed along with the preparation of the Annual BudgeL Trustees continue to be aware of the potential impact of fluctuations in the economy on charitsble 8ivin8 including church donations and child sponsorship donation5 2nd are actively monitorin8 any chanBe5 in givin8 levels. pla for the Future The charity plans to continue the activities outlined above in the forthcomin8 yeJr subject to securing satisfactory funding arranBements. With the rise in the charity's reserves. we aim to make a c2pitsI investment in a property for church and community use. Structure, Governance and Management Dvernin DDC men City Life Church is a charitable company limited by guarantee, incorporated on 26th September 2CQ3. and registered 3s a charity on 10th November 2(M)3. The organisalion was formerly a charitable trust by the same name. The company was established uncjer a Memorandum of Associ3tion which established the object5 and powers ol the charitable company and is 8overned under its Articles of Association. In the event of the company being WOLJnd up members are required to contribute an amount not exceeding £1. Karen Dawkins was appointed 2s a volunteer feSuard1nS adviser to provide external support to the board of tru9teeg and the Staff role of Operations Manager, Gary Sankey. has been embedded and established for the charity. With these two new roles in place, the size of the trustee board was intentionally reduced in the year
CITY LIFE CHURCH SOUTHAMPTON REPORT OF THETRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 from eight to four trustee5, moving from six unpaid trustees and two paid, to three unpaid and one paid. The Charity Commission has granted permission for there to be paid trustees, provided that not a majority of trustees are paid. and the trustees who are paid have a leerShip role within the church. The charity has sub-groups which oversee various aspects of work of the charity. Each sub-group reports to the board of trustee5. The staffing of the church is organised in different teams.. pastoral, resource, management group. CLEAR, Hope into Action 2nd Amber. There are also many volunteer teams that all h3ve a staff link. The charity 3dopted new software, My Concern, to record and track feguardIng concerns. The majority of our concerns are for refugees and asylum seekers facing issues of homelessness, destttution and mental health concerns. Trustees met quarterSy following a meeting of leaders and managers across the charity. The board meetings focu5 on vision and values. direction, detailed finance review, risk management, cornmunication. policy review, and any issues arising from the management te3m. All the charity's policies and procedures are reviewed following a cycle or when new legislation or guidance is introduced. Tr eeR cruitment and Induction The latest trustee wa5 appointed in Novemter 2023. The Charity Commission "The Essential Trustee ICC31' booklet and documentation ol City Life Church was given to the new trustee and further induction and training tcK)k place. Naomi Sebbom was appointed to the bc>ard in November 2023. etnent The tru5tee5 have conducted a review of the major risks to which the charity is exposed. Risks are given considerJtion through formal risk 3ssessments. These are reviewed on a quarterly basis and the risk register is a stsnding agenda item for both management and trustee meetings, ensuring all aspects of the charity's work are covered. Systems and procedures have been established to mitigate the risks the charity faces. The Risk Register template includes headings that name the risk, the risk owner, mitigation in place Jnd the resulting risk level to the charity Iboth pre and post mitigation). The main risks and uncertainties being faced by the charity are failure to Safeguard children and vulnerable adults, injury resulting from accident5 during activities held by the charty and variation in income through ctonges in individual donations and trust funding levels. 2fe 3rdin Developing a culture of safety through stron8 $3fe8uardin8 practices is a key part of realising our vision and upholdin8 our values. Our safeguarding processes are designed to help everyone work together to ensure that children and adult5 at risk are safe when accessin8 any of Dur projects or services. We ask everyone who volunteers with or works for our charity to be familiar with our policy and procedures and to complete safeguarding training. As parl of our commitment to providin8 a safe environment for Jll. we need to ensure we are recruiting Staff and volunteers safely by followinB approprpte procedures and ensuring all necessary checks are made. We are grateful to all who volunteer and work with our charity for supporting US with these essential processe5. Budget5 are delegated to project m3n38ers to actively monitor and review. These acccunts are reviewed quarterly by the Management Group and trustees. Any significant issues arising financially are given immediate attention by trustees. Budgets are altered as necessary. Ststement of Trustees. Responsibilities The charity Iruslees Iwho are al the directors for the purposes of company lawl are responsible for preparing a trustee5' annual report and financial ststefflents in accordance with, applicable law and United Kingdom Accounting Standards (United Kingdom Gener311y Accepted Accounting Practicel. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the financial activities ol the charity for that period. In preparin8 those financial statetllent5, the trustees are required to".
CITh LIFE CHURCH SOLrrHAMPTON REPORT OF THETRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 select 5Ultable accounting policies and then apply them conslStentPy observe the methods and principle5 in the Charities SORP Tnake judgements and estimates that are reasonable and prudent stste whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statements, and prepare the financial statements on the going Concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and to enabFe them to ensure that the financial statements comply th the Companies Act 2006. They 2re 3lsD responsible for ensuring that the company maintains an adeouate system of internal control designed to provide reasonable assurance that assets are safeguarded against loss or un2ulhorisecJ use and to prevent and delect fraud 3nd other irre8ularitie5. ststement as to Dlsclosure of Information toAuditors $0 13r 3S the directors 3re aware. there is no relevant audit information of which the company's auditors are unaware, and each director has tsken all the steps that he or she ought lo have taken as ? director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information. Auditors The auditors, Scott Vevers Ltd, have expressed their willingness to continue in office and a proposal for their re- appointment will be made at the Annual General Meeting in accordance with Section 487 of the Cornpanies Act This report has been prepared in accordance with the small companies, regime under the Companies Act 2(K)6. MPI Trustee Date. ! l..-0.7.: ioLI6.............
CITY LIFE CHURCH SOUTHAMPTON REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 Acknowledgement of our appreclatlon forsupport glven by... Donolions reslricled lo Cty Lrft Clreh O Individual donations < Amazon Stnile Centurion Management Limited O Fairisle Junior School O Southern Co-op Ithrough Neighbourlyl < St Wins Church Totton Icarol Concert colkction. should this be put here?] < Turbocam UK Limited Donotions restricted to Amber / Individual donations 4 The Church Welfare ksociation O The Daughters of Wisdom / HEhfield Church rf Ichthus Charity Shop 4 Immaculate Conception Church The Listeners / Lyndhurst Baptist Church / Maurice and Hilda Laing CAF Charitiable Trust O The Millennium Third Age Centre O New CommLJnity Network New Frontiers Life Church Southampton O The Pat Newman Trust O Portswood Church VM l Limited O Wiggle Strip Club Southampton / Will3ts Trust Donations restricted to CLEAR / Individual donations / Asd3 Foundation / Barratt Foundation O The Church Urban Fund DEOS Group / Enterprise Holdings Foundation / Hampshire and Isle of Wight Community Foundation / Church Urban Fund The National Lottery Community Fund / October Boo O Pioneer Trust O SO..LOThO O Citizen5 Advice Southampton Advice in Southampton partnership, Homes for Ukraine, EUSS / Southèmpton City Council Cotnmunity Learning / Soulhampton City Council - Dispersal Fund O South3mpton Voluntary Services - NAVCA Cost of Living Support Grant Donations restricted lo Hope irpto ACtn.. Soutlk7mpttsn / Individu31 donations Albert Hunt Trust < Coop Community Fund New Community Network One Stop Southern Co-op Safer NeighboLJrhocvJs Fund 10
CITY LIFE CHURCH SOLrfHAMPTON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st DECEMBER 2023 Donations reslricled lo Hong Kong Welcome / Department of Levelling Up. Housing and Communities rf South East Strategic P3rtnership for Migration Southampton City CcNJncil Donations restricted lo SoLrthomptLY) UrCh Rent Dewsit scheme O Individual donation5 / Southampton Chri5tadelphi3ng O Southampton City C(xJncil Donations restricted to Townhill Pork Community Centre O S018 Big LIKal Donatio reslricled to Winter Beds Project 4 Individual donations O Central Southampton Vineyard O Frescourse Ltd / Romsey Abbey Highfield Church King's Church Southampton / Grosvenor Casino Donation restricted lo Overtand Pmiect O King's Church Southampton O New Community Network 11
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CITY LIFE CHURCH SOUTHAMPTON FOR THEYEAR ENDED 31st DECEMBER 2023 Opinion We have audited the financial statements of City Life Church Southampton for the year ended 31st December 2023 set out on pages 15 to 28. The fin3ncial reporting framework that h35 been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). including Financi31 Reporting St3nd3rd 102 The Finoncial Reporting Slondord ooplicoble in the UK ond Republic of Irelond Iunited Kingdom Generally Accepted Accounting Pr3Cticel. This report is made solely to the charity's trustees. 35 a body. in accordance with Part four of the Charities (Accounts and Reports) Regulations 28. Our audit work h35 been undertaken so that we might state to the charify's trustees those m3tters we 3re reouired to state to them in an auditor's report and for no other purpoge. To the fullest extent permitted by13w, we do not 3ccept or 355ume responsibility to anyone other than the charity and the ch3ritable company s trusteeg as a body. for our audit work. for this report. or for the opinions we have formed. In our opinion the financi31 st3tement5 give a true and fair view of the state of the charitable company'5 affair5 as at 315t December 2023 and of the incoming resources and application of resources. including its income and expenditure, for the year then ended.. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the Charities Act 2011. Basis for opin We conducted audit in accordance with Internation31 Standards on Auditing IUKI11SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable CpanY in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, includin8 the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these reouirements. We believe that the au(Jit evidence we have obtsined is suffficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In au(Siling the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of 3t least twelve months from vvhen the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant Sections of this report Other information The trustees are responsible for the other information. The other information comprises the information included in the trustees, annual report, other than the fin3ncial statements and our auditor's report thereon OLJr opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is m3terially inconsistent with the financi31 ststements or our knowledge obtained in the audit or otherwise appears to be materialw misstated. If we identify such material inconsistencies or 3pparent material misslaternents. we are reouired to determine whether there is a material misst3tement in the financial statements or 3 material misstatement ol the other information. If. based on the work we have performed, we conclude that there is J material misstatement of thig Other information, we are reouired to report that fact. We have nothing to report in thig regard.
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF CITY LIFE CHURCH SOUTHAMPTON FOR THE YEAR ENDED 31st DECEMBER 2023 Matters on which we are required to report by exception In the light of our knowledge and understsnding of the charitable company and its environment obtained in the course of the audit, we have not identified material misst3tements in the directors, report. We have nothing to report in respect of the following matters to which the Charities Act 2011 requires us to report to you if, in our opinion.. the information given in the tinèncial ststements is inconsistent in any material respect with the Trustees, Annual Report.. or the charitable company has not kept adequate accounting records,. or the charitable company financial statements are not in agreement with the accounting recorcjs and returns.. or we have not received all the information 2nd explan31ions we require for our audit. Responsibilities of tnJstees As explained more fully in the Trustees, Responsibilities Statement set out on page 8, the trustees (who are also the directors of the charitable company for the purposes of cornpany lawl are responsible for the preparation of the financial statements and for being s3tisfied that they give a true and fair view, and lor such intern21 control as the trustees determine is necess3ty to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In prepèring the financial statements. the truste are responsible for 25sessing the charitable company s ability to continue as 8 going concern. disclosing. as applicable, matters related to a going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitsble company or to cease operations. or h3ve no realistic 31ternative but to do so. Auditols responsibilltles for the audit of the financial ststements We have been appointed as auditor under section 151 of the Charities Act 2011 and report in accordance with regulations m3de under section 154 of that Act. Our objectives are to obtain reasonable assLJrance about whether the financial statements as a whole are free from m3teri31 misstatement. whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level ol assurance but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misststement when it exists. Misstatements cJn 3rise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the econotnic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulab'ons. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities. including fraud The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below". Our approach to identifying and assessing the risks of material misst3tement in respect of irregularities, including fraud and non-compliance with laws and regulations. was as follows.. the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compli3nce with applicable laws Jnd regulations.. we identified the laws and regulations applicable to the charity through discussions with trustees and other management. and frotn our commercial knowledge and experience of the charity sector.. we assessed the extent of compliance with the laws 3nd reEul8tions identified above through Tnaking enquiries of management,. and identified laws and regulations were communicated within the audit team regularly and the teatn remained alert to instsnces of non-compliance throughout the audit. We assessed the susceptibility of the ch3rity's financial 5tatementS to material mi5Statement. including obtsining an understanding ol how fraud might occur. by.. making enouiries of management as to where they considered there was susceptibility to fraud, their knowledge of octU31. suspected and 311eged fraud.. and considering the intern31 contro15 in place to mitigate risksof fraud and non-compliance withlaws and regulations. 13
REPORT OF TrIE INDEPENDENT AUDITORS TO THE TRUSTEES OF CITY LIFE CHURCH SOUTHAMPTON FOR THEYEAR ENDED 31st DECEMBER 2023 To address the risk of fraud thrcugh management bias and override of controls. we,. performed analytical procedures to identify any unusual or unexpected relationships., tested journal entries to identify unusual transactions., a55essed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias.. and investigated the rationale behind significant or unusual transactions. In response to the risk of iriegularities and non-compliance with laws and regulations, we designed procedure5 which included. but were not limited to.. agreeing fiDanci21 statement disclosures to underlying supportin8 documentation., reading the minutes of meetings of those charged with governance., enquiring of tvianagement as to 2Ctual and potential litigation and claims. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, includinE those leading to 3 material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transaction5 reflected in the financial statements. as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealmenL for8ery. collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.or8.uk/auditorsresponsibilities. This description forms parl of our auditor's report. Use of our report Thi5 report is made golely to the ch3rit3ble company s trustees, as a body, in accordance with Part 4 of the CPorities (Accounts and Reports) Regulations 2W8. Our audit work has been undertaken so th31 we mi8ht stste to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other thJn the charitable company and the charitable company s trustees as 3 body, for our audit work. for this report. or for the opinions we have formed. Scotl Vevers Ltd Chartered Accountants & Statutory Auditors 65 East Street Bridport Dorset DT6 3LB Date.. Scott Vevers Ltd is eligible to 3Ct as an auditor in terms of section 1212 of the Companies Act 2W6. 14
aTY UFE CHURCH soufHAMPTON STATEMENTOF FINANCIALAcrivmES (INCLUDING INCOMEAND EXPENDrruREACCOUN FOR THEYEAR ENDED31ST DECEMBER 2023 Totsl 2022 fund5 funds fvnds 2023 Income Donations and similar income 213.888 50.637 938,511 1,203,036 769.420 Income from charitable activities 31.890 19,501 66,706 118,097 744.965 Other trading attivities 83 9.329 8,018 17.430 51,812 Investment income 5,920 261 6.181 488 Total income 251,781 79,467 1.013,496 1,344,744 1,566.685 Costs of raising funds 1.413 49,178 6,209 56,800 75,588 Expenditure on charitable activities 330.401 54,059 1.075,503 1,459,963 1.288,370 Total expenditure 331.814 103,237 1.081,712 1,516,763 1,363,958 Net hKomellexpethre) fortheyear 180.0331 123.7701 168,2161 1172.0191 202,727 Gross transfers between funds 119,0531 19,053 Net movement in funds 199,0861 14,7171 168,2161 1172,0191 202.727 Reconciliation of fund5 Total funds at 1st January 485,527 11.162 286,257 782.946 580,219 Totsl funds at 31st December 386.441 6,445 218,041 610,927 782,946 All amounts derive from continuing activities. All gains and losse5 recognised in the period are included in the statement of financial activities. The notes on pages 18 to 28 form part of these financial statements 15
crrYLIFE CHURCH SOimlAM ANCESHEEr ASAT 31st DECEMBER2023 CoThwany R¢tlstratlon 04913171 Tangible assets 669 2,868 Debtors io 100,412 547.610 42,660 773,958 C8sh at bank and in hand 648.022 816,618 CredIto. Amounts lalllry8 duewllhln o li 137,7641 136,5401 610.258 780.078 610,927 782.946 Thefunds ofthe drfty. Restricted income funds 12 218,041 286,257 Designated funds General fund 12 13 6.445 386,441 11,162 485,527 Totsl clIfyFuThdS 610.927 782,946 These financial statements have been prepared in accordance with the provisions applicable to companie5 subject to the small companies regime under the Companies Act 2006 and in accordance with FR5102 SORP. The directors acknowledge their responsibilities for complying V%4th the reouirements of the Companies Act in respect of accountin8 records and preparation of accounts. Whilst the company is exempt from audit uncjer Section 477 01 the CompanEs Act 2(KJ6 rekting to small companies and the members have not required an audit under section 476 of the Act, the company is subject to audit under the ClritIeS Act 2011. The financial statements were approved by the board on !tr../.o &/.1.. and signed on its behalf by.. M Pitt - Trustee P Woodman - Trustee The rK)tes on pages 18 to 28 form part of these financial statemen15 16
crry UFE CHURCH SOLmiAMPTON 5fATEMENT OF CASH FLOWS ASAT31st DECEMBER2023 2022 Net cash flowfrom op•Ad?¢1ml1¢S 15 1232.5291 240,085 Interest received 6.181 488 Net cash fl¢Avfrom lThve5thw actlvllles 6,181 488 Net Increase l(decrease) In cash and cash equlvalents 1226.3481 240,573 Cash and cash equlwdlffts #t tstJ*Mwy 773.958 533,385 Cath and rash •qulvalents at 31st Dttemb 547.610 773,958 The notes on pages 18 to 28 form p3rl of these financial ststements
c LIFE CHURCH SOiITHAMiYfoN NOTES TO THE FINANCIAL sfATEMENTS FOR THEYEAR ENDED 31st DECEMBER 2023 City Life Church Southampton is a company, limited by guarantee, incorporated in England and Wales under the Companies Act 2006 and Chariti Act 2011. The address of the registered off ice is provided in Reference and adminislr31ive detsils. Details of the charity's operations are provided in the Report of the Trustees. Accoundng polldes The princip31 accounting policies adopted. judgements and key Sourc of e9tim3tion uncertainty in t preparation of the financial statements are as follo-. Ll B351s of prraOn The charity constitutes 3 public benefit entity 35 defined by FRS 102. The financial st31ements are prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021- (Charities SORP 2019 IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The accounts include the results of the charity's operations which are described in the Trustees. Report. all of which 3re continuing. 12 AccoUntlngconvenoTr The financi31 statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held 2nd the expected level of income and expenditure for 12 months from authorising these fi'nancial statements. The budgeted incotne and expenditure 15 suff icient with the level of reserve5 for the charity to be able to continue as a going concern. All income is recognised on a receivable basis except for the following items". Income from donations 3nd gifts is recognised when received. Related gift aid c13im5 are accounted for on 3 receivable basis. When donors specify that donations anc5 8rant5 gwen lo the charity must be used in future accounting periods, the income is deferred until those periods. When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regar(5ing entitlement, this income is included in incoming resource5 of rtrIcted funds when receivable. Gifts in kind are included at their estim3ted open market valuation. Expenditure is included when incurred. Costs which are identified 25 relating to restricted activities are allocated directly to those aclivilie5. Cost5 which relate to the general running of the ClrItY are allocated against unrestricted funds, 2nd within the statement of financBI activities these expenses are shown as costs of rai5inB funds and expenditure on Charitab activities. An appoitionment of certain costs has been carried out on the bays of time spent by staff on the various activities. L5 Tanglble fmdassetsand deprethdon Tangible fixed assets costing more than £8(X> are capitali5ed at cost. Depreciation is provided at rates calculated to write off the cost less estimated rc%idual value ol each asset over it5 expected useful lffie, as follows.. Leasehold improvements Fixtures. fittings and equipment Motor vehicles Over pericrtj of lease 10 - 33% straight line 3 - 5 years reducing balance 18
crry LIFE CHURCH SOLrrHAMPTON NOTESTO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED 31st DECEMBER2023 AccOunlp011Cs (condnuedl L6 DeS1*d funds Designated funds are allocated out of unrestricted funds by the trustees for specific purposes. The use of such funds is at the trustees, discretion. L7 Reslrfrtd fvnds Restricted funds are fund5 subject to specific conditions imposed by donors Js to how they may be used. The purposes and uses of the restricted funds are set out in note 12 to the accounts. L8 Opwatlng lease5 Rentals payable under operating lease5 are charged in the profil and1055 account on a straight line basis over the lease term. L9 Penslon contrfbutlons The charity operates a group person31 pension scheme to which it contributes. for the benefit of its employees. 1.10 Flnanckl In5trnments Classificotion Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument. Financial liabilities and eouity instruments are ck55ified according to the substance of the contractual arrJngetnent entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charify after deducting all of it5 liabilitie5 Recognition ond me05uremefjl All financi31 assets and liabilitie5 are initially measured at transaction price lincludin8 transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction cost51. unle55 the arrangement constitute5 3 financing tranctiOns. If an arrangement constitutes a fin3ncing tran53Ction. the financial asset or financial liability is measured at the p sent value of the future payments discounted at 3 market rate of interest for similar debt instwments. Finèncial assets and liabiliti are only offset in the statement of financial position when. and only when there exists J legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or lo realise the asset and settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rit5 to the cash flows from the financial asset expire or are settled, bl the charity transfers to another party substantially all of the risks and reward5 01 ownership of the financial asset. or cl the charity. despite having retsined Me, but not 311. signific3nt risks and rewards of ownership, has transferred control of the asset to another parlv. Financial liabilitie5 are derecognised only when the obligation specified in the contract is discharged, c3llcelled or expires, 19
LIFE CHURCH SOUtHAMPTON NOTES TO THE FINANC sfATEMEiirs FOR THEYEAR ENDED 31st DECEMBER2023 2 Don#11 and slmllarlKom• Unrestricted funcjs Designated funds Restricted Total 2023 Total funds 2022 Individual Donations Church 162,781 2.875 820 5,903 166,476 5,903 35.711 24,027 4.190 400 4,362 956 363.919 5,591 11,70S 16,815 22,478 - CLEAR Overseas projects - Amber Chaplaincy Hope Into Action.. Southamptor Rent Deposit Scheme Winter Shelter Church offerings and collections Income for overseas projects Income from other organisations Income tax refunds 35,711 24,027 4,190 400 4,362 770 186 4,152 3,895 287,284 50,401 3,180 15.810 34,516 595 1,7CO 8.671 1,680 891.780 5,959 909,290 49,146 2,275 300 Child sponsorship Oonations in kind 300 213,888 50,637 938,511 1,203,036 769,420 2022 Individuol Donolions Church - CLEAR - Overseas projects - Amber Chaplaincy Hope Into Action.. Southampton Church ofleriMg5 and collections Income for overseas projects Income from other organi501ions Income tox refunds Child sponsorship 360.927 2,992 363.919 5,591 11.705 la815 22.478 4,152 3,895 287.284 50,401 3.180 5,591 11.705 16,815 22,478 4,132 20 3,895 1.6CQ 4,044 1.680 2.909 37,660 1.500 282.775 8,697 403,016 25,916 340,488 769,420 20
crty LIFE CHURCH SOUTHAMPTON NOTES TO THE FINANCIALsfATEMENTS FOR THEYEAR ENDED 31stDECEMBER2023 3 IbK¢Mnefmm dwhable acll¥ltles Unrestricted funds Desigrtsted funds Restricted Totsl Total 2022 funds 2023 CLEAR 5.305 5,305 345.964 5,0(K) 119,071 76.5C 109.0(K) 38.102 5.595 45,723 Amber Chaplainry Hope Into Acbon Hong Kong Welcome Faith New Deal Grants for other church activities Other income 57,238 57,238 19,251 250 19.251 1,826 34,477 1,576 2,587 Stsff consultancy services 31.890 31,890 19,501 66,706 118,097 744,965 2022 CLE4R Amber C170ploincy Hope Into Action Hong Kong Welcome Faith New Deal 345,964 5,000 119.071 345.964 5,000 119,071 76.500 109,000 38.102 5,595 45,733 Grants for other church activities Other income 2,000 786 44,950 36.102 665 4.144 783 Sloff consultancy services 47,736 36,767 474,962 744,965 4 Other tradlw acd¥l Unrestricted Designated funds Restricted Total Total funds funds 2023 2022 Fundraising Greenhouse 83 48 6.633 6.764 27.903 10.149 13.760 Rents 3nd service charges 9,281 1,385 10,666 83 9.329 8.018 17.430 51.812 2022 Fundraisins Greenhouse Rents and service charges 90 425 10. 149 11,864 27.388 27,903 10.149 13,760 823 1,073 913 22,438 28.461 51.812 21
CITY UFE CHURCH SOUTHAMPTON NOTESTO THE FINANCIALSfATEMENTS FOR THEYEAR ENDED 3tst DECEMBER% 5 Costs of rah1ndS Unrestricted Designated funds Restricted fund5 Tot31 2023 Total 2022 funds Website and other publicity costs Community venue costs 1,413 98 49,080 6,209 7,720 49,080 28,179 47,409 1,413 49,178 6.209 56,800 75.588 2022 Website and other publicity costs Community venue costs 6.153 87 21,939 28,179 47,409 47.409 6,153 47.496 21.939 75,588 Unrestritted funds Designated funds Restricted funds Total 2023 Total 2022 Staff costs 245,377 66,998 5,227 12.799 375.729 580,324 116,877 2,573 621.106 699,563 123,922 15,372 627.652 499,968 152.165 8.585 Direct costs Support costs Governance C¢t$ 52,241 1.818 330.401 54.059 1.075.503 1.459.963 1,288.370 Unrestricted Designated fund5 Restricted fund5 funds 2023 2022 Direct costs Chaiitable giving Overseas trips CLEAR.. rK)n staff related direct cc Meeting costs Children and Youth Other Events & church activities Travel and subsistence 49,545 23.932 27.626 15,516 88,666 437.440 138 88,993 116,292 437.440 4,692 89 124,307 29,635 290.725 14.082 4,555 89 5.720 1,638 3.143 2,199 109 683 34,679 2,514 41.082 4,152 3.143 2.199 1.480 26.499 3.449 3.661 3,446 4,130 Hospitality Depreciation and profit on dispos 8ad debts 1.371 66,998 52.241 580.324 699.563 499.968
crty LIFE CHURCH SOUTHAMvfoN NOTES TOTHE RNANCIAL sfATEMEiirs FOR THEYEAR ENDED 3tst DECEMBER 2023 6 ENpwthre on drItsb1e actlvltles IrtINed) Unrestricted funds Designated funds Restricted funds 2023 2022 orl cost5 Office costs 113,5271 5.859 12,895 1,818 108.220 5,507 3,150 96,511 11,366 16,045 128,661 6.600 16,904 Training costs Insurance 5.227 1,818 116.877 123.922 152,165 Unrestricted fund5 Desi8n3ted funds Restricted funds 2023 2022 Gov Auditors. remuneration Legal and professiona 11,142 1,657 834 1.739 11,976 3,396 8,455 130 12,799 2.573 15.372 8,585 7 Employee costs De13ils of payment5 to trustees and other re&ted parties 15 set out in note 18. The costs ol all staff in the year were.. 2023 2022 Wages and $313ries Social security costs Pension contributions 526,161 39.399 41,775 517.030 41,152 40,038 607.335 598,220 No employee earned more than £60,(XK) during the year. The average full lime equiv31ent number of 5t3ff employed by the charity during the year was as follows.. 2023 2022 No. Cost ol raising funds Charitable activities 15.9 15.7 Governance Avera8e lull time eouivalent number ol staff employed The average number of staff employed (Headcountl NLJmber ol trustees to whom retirement benefits are accruin8 16.5 16.3 27.8 28.6 8 Defined fontrllmrtlon plon $dne The charify operates 3 defined contrikxjlion pension scheme. The pension cost charge for the period presents conlributions payèble by the charity lo the scheme and amounted to £41.77S12022.. £40,038). 23
CITY LIFE CHURCH SOUTHAMPTON NOTES TO THE FINANCIAL STATEMENTS FOR THEYEARENDED 31st DECEMBER21Y23 9 Tawlbleflxed ass•ts Fixtures. fittings & equipment Unrestricted Fixtures, fittinBS & equipment Restricted Leasehold Motor ImproveFnents Vehicles Total Cost Al 1st January 2023 At 31st Decetnber 2023 21.750 21,750 18,744 18.744 19.139 19.139 1,569 1.569 61,202 61,202 Depieciation At 1st January 2023 Charge for the year At 31st Decetnber 2023 21.750 18,744 16,271 2.199 18.470 1.569 58,334 2.199 60,533 21.750 18.744 1,569 Net book value At 31st December 2023 669 669 At 3151 December 2022 2.868 2,868 2022 2022 Tax recoverable 38,505 61,907 100,412 11.835 30.825 42,660 Other debtors and prepayments 11 cred110. amounts falllngduevAthln oneyear 2023 2022 Operation31 credittsrg Social security 2nd other tsxes Other creditor5 and accru315 18,521 9,290 9,953 37,764 7,849 9.800 18,891 36,540 24
CITY LIFE CHURCH SOUTHAMvfoN NOTES TOTHE HNANCIALsfATEMENTS FOR THEYEARENDED 3tst DECEMBER223 Balance at l January 2023 Incoming resources Resources eypended Transfers Balance at 31 Dec 2023 CLEAR Nationzl Lottery Community Fund Amber Chap13incv Hope Into Action.. Southampton Rent Deposit Scheme Love Your Neighbour Hong Kong Welcome Faith New Deal Winter Shelter Special offerings 38,345 24,593 41,184 46,971 84.481 2.729 18,983 27,971 I,wo 409,125 1374.5551 72.915 24.593 28,S98 22.655 53.420 58,890 127.680 376.018 171.4761 1151,9961 1407,0791 12,7291 137,0731 127,9711 16.9731 11,8tQl 11.081,7121 31.430 13.340 8,493 1.860 1.013.496 2.520 286,257 218,041 2022 CLEAR Notional Lottery Community Fund Amber Choploincy Hope Into Action.. southampton Rent Deposit Scheme Love Your Neighbour Hon8 Kong Welcome Faith New Deal 65,552 24,593 39,082 20.894 55.829 2.729 368,256 1395,463) 38,345 24,593 41,184 46.971 84,481 2.729 18.983 27,971 1,000 55.363 147,595 266,693 153,261) 1121.5181 1238.0411 76,584 109.CUO 157.6011 181,029) Winter Shelter special offerings 4,986 1,029,477 14,986) 1951,8991 208.679 286.257 lal CLEAR stands for 'City Life Education and Action for Refugees,. Its main activitie5 are English provision. employment support, mentoring. advice and social activities for refuge& in the Southampton area. Ibl All grants from the National Lottery are treated as restrirted funds and come under the reference the National Lottery Community Fund and the programme name 'Reaching Communities/Partnerships Icl Amber Chaplaincy lincorporaiing the former project The Gate") works with women in Southampton who are vulnerable to sexu31 exploitation. Idl Hope Into Action.. Southampton is 3 franchise of a national charity that works to enable Church to house the homeless. The project provides temporary supported accommodation arKI practical community support to those moving on from homelessness. (el The SouthJmpton Church Rent Derx)sil Scheme aims to help people on low income or in receipt of welfare benefits who are at risk of homele%ness. living in unsuitable accommodation or who are hotnele55 with funding to gain access to privately rented accommodation in the City of Southampton. lfl Love Your Neighbour 1$ 3 Southampton based City Hub food depot project, parl of a wider Love Your Neighbour network, set up in partnership with other local churches and charities to reach those in food poverty. specifically due to the impact of Covid-19. 25
¢y LIFE CHURCH soirfHAMwfoN NOTES TO THE FINANCIALsfATEMENTS FOR THEYEAR ENDED 31stDECEMBER2023 Ig) Hong Kong Welcome is a project to welcome people 3rrivin8 from Hong Kong to Southamoton and the surrounding region. Ihl F31th New Deal is a Eovernment fund to help faith groups build on the collaboration with national and local government ttrAt happened durin8 the pandemic. Our grant focusses on the cost of living crisis and charitsble food provision in Southampton. lil Winter Shelter is a church project providing communal sleeping space for people otherwise sleepin8 rough in the winter. Occasion31 offerin85 are taken at meeting5 during the year lor specific purposes which are immediately disbursed lo the Intended cause. 13 Umestrlcted fimds Bal*Keat l January Balanceat 31 Dec Incoml Designated funds 2,220 18.481 26,826 12,2201 118.4811 126,8261 11081 14061 12,9311 14.9851 149,0801 1,800 Overland - P Bollon Trip5 Waffle Stop House of Prayer SO.Welcome Community ILJnd Townhill Park Comrnunity Centre Townhill Park Centre repairs fund 108 2,126 2,931 5.662 240 1.960 1.565 30,135 2.242 18,945 443 2.243 11.162 485,527 496,689 79,467 251,781 331,248 1103.2371 1331,8141 1435,0511 19,053 119,0531 6.445 386.441 392.886 General funds 2022 Desisndled funds India 898 3.490 15,951 3.039 16.890 520 13.4901 115,9511 13,0391 (16.8901 {2,5281 16,6681 (4.2901 147,4091 1,800 18981 12,0601 78 Overlond - P Bollon 2.060 1781 16981 4,134 9.361 7,394 3.629 11.5811 Trips Greenhouse 698 House of Proyer S0.Welcome 2,126 2.931 5,662 238 Community fund Townhill Pork Community Centre Townhill Pork Centre repoirs fund 2.558 42.211 224 1.569 443 25,119 346,421 371,540 85.121 452,087 537,208 (98.4651 1313,5941 1412.0591 16131 61 11,162 485,527 496.689 Gener(Jl funds 26
CITY LIFE CHURCH soimiAMPTON NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2023 13 Unrestrlcted funds Iconllmed) The designated funds represent income set aside by the trustees for work on specific projects, needs and countries and the expenditure incurred relating to these specific activities. Unrestricted Dlgllated fijnds Unrestricted total Restricted Total funds funds funds Tangible fixed assets Current 355et5 Creditors.. amounts falling due within one year 669 422,536 669 429,981 669 648,022 6.445 218.041 137,7641 137,7641 137,7641 286,441 6.445 392,886 218.(Ml 610,927 2022 Tangible fixed assets Current 055els Creditor5.' amounts falling due within one yeor 2.868 519.199 2,868 530,361 2,868 816.618 11,162 286.257 136.5401 136.540) 136.5401 485.527 11,162 496.089 286,257 782.946 15 ReC(AlIatIon of net Incomèl {expdItyre) to net Cash Ilowfrom opttadn8 actl¥ttles 2023 2022 Net income / (expenditu) for year 1172.0191 202.727 Interest receivable Depreciation and impairment of tangible fixed 255etg Ilncreasel / decrease in debtors Increase 1 Idecreasel in creditors 16,1811 2,199 157,7521 1.224 14881 5.946 21,533 10,367 Net cash flow from operating activities 1232.5291 240.085 16 Gross obllpthns undor opwatlns IIng ayeements At 31st December 2023. the company has future minimum lease commitments 3s follows.. 2023 2022 Not later than I year Later than I year and not later than 5 years Later than 5 years 23,247 4.800 15.600 43.647 29,028 12,488 16.800 58.316 27
CITY LIFE CHURCH SOiITHAMPTON NOTES TO THE FINANCIALsfATEMENTS 17 Flnanthl I11nents Categorisation of financial instruments 2023 2022 Financial assets that are debt instrument measured at amortised c05t 644,808 814,772 Financial liabilities tne35ured at amortised cost 37,764 36,540 The totsl interest income for financial assets not measured at fair value through profit or loss is £6,18112022.. £4881 The followng amounts were paid lo Trustees in their capacity as church leaders during the year.. Salary Penslon Contrlbutlons 2023 B Webb 38.896 53,040 41,616 52.020 3,112 4.243 3,264 4.080 P Woodman Total Trustee remuneration 91,936 93.636 7.355 7.344 Hospltallty 2023 £203 B Webb £476 P Woodman El.197 £1,695 £627 £618 P Woodman is a full time employee and B Webb is a part time employee of the charity. B Webb resigned as a trustee on 8 November 2023. Donations amounting to £1,200 were paid to Alder Trust in the year. M Pitt is an employee of the charity but receive no personal benefits from p3yment5 made. Payments amounting to £20,150 We paid to Young Life for the provision of various SUPPOrt services during the year. P Woodman is a trustee of the charity bul receives no personal benefit from payments made. Donations totslling £41,744 were made to the charity by 7 trustees dLJring the year. 28