ANNUAL TRUSTEES REPORT 1[st] April, 2024- 31[st] March, 2025
Manchester City Chapel t/a Authentic City Church , registered charity 1114546, is committed to making disciples of all nations according to Matt 28:19-20. The church is passionate about the unconditional love of God and bringing hope to everyone in the local communities and beyond.
Address: The Church address is Authentic City Church, Crowcroft Road, Longsight, Manchester M12 4QD. The address of the correspondent is 69 Gransmoor Road, Manchester M11 1JP
The trustees for period: Rev Dereck Chunda – 69 Gransmoor Road Manchester, M11 1JP (Chair), Mr Frank G. Valantini, Mrs Grace Mwanza, Mr Langa L. Ndovie, Jeanette Adolcia Brown, and Philip Banda
Bankers: The bank accounts are at HSBC, 8 High Street, Manchester, M60 4AJ
Summary of objectives
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i. To advance the Gospel of Jesus Christ for the benefit of the public
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ii. To advance the Christian faith in the United Kingdom for the benefit of the public through the holding of prayer meetings, lectures, broadcasting, public celebration of religious festivals, producing and/or distributing literature and any other activity on Christian faith to enlighten others about the grace of God in Jesus Christ.
Report Summary
The church has experienced stability and experienced growth in the duration of the report. The multiple services in different languages on Sundays continued both in Longsight and Keighly locations as a way of reflecting the diversity and culture of the communities we serve. Once a year on the International Day we have one combined
service with food served to everyone in order to enhance unity and cohesion of the church family
The Grace Conference 2024, during Easter, a time when the whole world remembers the death and resurrection of our Lord Jesus brought in a new experience as we all gathered together to worship God.
The planned merging of the two charities was still on hold. The trustees are continuing to monitor the trend and will decide at a later date.
The church continued its life changers program, a community outreach initiative that offers food bank around Longsight area throughout the year. The church gives basic food parcels to anyone who is on income support and is desperate in the community.
We are thankful to God and to all our supporters during these difficult times.
Submitted on behalf of the trustees
Reverend Dereck Chunda Chair of Board 26[th] January 2026
INDEPENDENT EXAMINER'S REPORT TO MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH)
CHARITY REG. NO. 111 4546
I report on the accounts of the trust for the year ended 31 March 2025
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-examine the accounts (under section 145 of the Charities Act);
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and -state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH)
| ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
|---|---|---|---|
| 6,107.39 6,107.39 5,307.76 5,307.76 |
|||
| 1,276.19 5,902.12 1,196.79 11,501.52 - 19,876.62 4,023.78 15,053.21 799.63 19,876.62 |
11,501.97 1,977.66 153.40 - 5,750.76 600.00 - |
||
| 18,476.99 | |||
| 4,023.78 28,230.06 13,776.85 - |
|||
| 18,476.99 |
1
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) ACCOUNTS TO YEAR 31 MARCH 2025
| NOTES TO THE ACCOUNTS | |||||
|---|---|---|---|---|---|
| Offerings, Gifts and Donations | 1 | ||||
| Tax Recovered on Gift Aid | 34,913.25 | 34,913.25 | 37,430.88 | 37,430.88 | |
| Tithes and Offerings | 134,263.68 | 134,263.68 | 115,692.73 | 115,692.73 | |
| Other Donations | 31,572.42 | 31,572.42 | 18,653.83 | 18,653.83 | |
| Total Offerings, Gifts and Donations | 200,749.35 | 200,749.35 | 171,777.44 | 171,777.44 | |
| Other income | 2 | ||||
| Bank Interest | 17.85 | 17.85 | - | ||
| Grants received | - | - | 1,000.00 | 1,000.00 | |
| Room Hire External | 5,810.00 | 5,810.00 | 5,680.00 | 5,680.00 | |
| Room Hire Gorton | - | - | - | ||
| Sundry Income | 15,893.20 | 15,893.20 | 7,123.15 | 7,123.15 | |
| Sale of Gorton Building | - | - | - | ||
| Total Income | 21,721.05 | 21,721.05 | 13,803.15 | 13,803.15 |
Registered Charity: 1114546
2
| MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) | MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) | |||
|---|---|---|---|---|
| ACCOUNTS TO YEAR 31 MARCH 2025 | 2025 | 2025 | 2024 | 2024 |
| Notes Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Administration Costs | 3 | |||
| Accountancy & Other Professional charges | 1,015.00 | 1,015.00 | 1,875.00 | 1,875.00 |
| Bookstore costs | 1,079.46 | 1,079.46 | 1,280.30 | 1,280.30 |
| Bank Charges | 1,984.24 | 1,984.24 | 861.79 | 861.79 |
| Insurance- Public Liability | - | - | - | |
| Refreshment and Kitchen supplies | 3,496.48 | 3,496.48 | 8,534.01 | 8,534.01 |
| Pension Costs | - | - | 1,600.20 | 1,600.20 |
| Salaries | 58,202.08 | 58,202.08 | 17,334.60 | 17,334.60 |
| Stationery | 1,055.83 | 1,055.83 | 1,069.94 | 1,069.94 |
| Sundry administration costs | 1,053.15 | 1,053.15 | 662.00 | 662.00 |
| Telephone & Internet charges | 2,595.15 | 2,595.15 | 2,158.68 | 2,158.68 |
| Ford Transit Van | 6,380.22 | 6,380.22 | 4,903.13 | 4,903.13 |
| Total Administration Costs | 76,861.61 | 76,861.61 | 40,279.65 | 40,279.65 |
| Building Running Costs | 4 | |||
| Cleaning -labour | 451.64 | 451.64 | 825.00 | 825.00 |
| Cleaning -materials | 5,499.93 | 5,499.93 | 3,943.92 | 3,943.92 |
| Light & Heat | - | 8,475.82 | 8,475.82 | |
| Rent | 5,575.00 | 5,575.00 | 5,871.41 | 5,871.41 |
| Repairs to Building | 6,198.47 | 6,198.47 | 6,933.60 | 6,933.60 |
| Total Building Running Costs | 17,725.04 | 17,725.04 | 26,049.75 | 26,049.75 |
| Praise and Worship Costs | 5 | |||
| Communication & Other costs | 270.00 | 270.00 | 1,013.90 | 1,013.90 |
| Musical and praise team materials | 5,874.20 | 5,874.20 | 4,014.64 | 4,014.64 |
| Visiting speaker-gifts | 2,033.98 | 2,033.98 | 3,220.00 | 3,220.00 |
| Visiting speakers-expenses | 519.34 | 519.34 | 4,892.38 | 4,892.38 |
| Hall hire | 1,721.00 | 1,721.00 | 650.11 | 650.11 |
| Worship Night fees | - | - | 4,074.25 | 4,074.25 |
| Youth function costs | 718.20 | 718.20 | 250.96 | 250.96 |
| Total Praise and Worship Costs | 11,136.72 | 11,136.72 | 18,116.24 | 18,116.24 |
| Media and Publication Costs | 6 | |||
| Evangelism & Missionary costs | 9,557.66 | 9,557.66 | 5,918.27 | 5,918.27 |
| Total Media and Publication Costs | 9,557.66 | 9,557.66 | 9,557.66 | 9,557.66 |
| Pastoral and Ministry Costs | 7 | |||
| AOG Contributions | 1,523.00 | 1,523.00 | 696.00 | 696.00 |
| Life changing programme costs | 2,026.95 | 2,026.95 | 2,793.21 | 2,793.21 |
| Patoral & Sunday School costs | 765.92 | 765.92 | 5,613.84 | 5,613.84 |
| Travel and Accommodation | 1,095.04 | 1,095.04 | 2,405.60 | 2,405.60 |
| Welfare costs | 750.00 | 750.00 | 300.00 | 300.00 |
| Other Church expenses | 2,651.55 | 2,651.55 | 6,650.70 | 6,650.70 |
| Total Pastoral and Ministry Costs | 8,812.46 | 8,812.46 | 18,459.35 | 18,459.35 |
| 3 |
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH)
| ACCOUNTS TO YEAR 31 MARCH 2025 | 2025 | 2025 | 2024 | 2024 | |||
|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Special Project Costs | 8 | ||||||
| Barbeque costs | - | ||||||
| other special project costs | - | - | - | - | |||
| Playgroup costs | - | - | - | - | |||
| Youth Function costs | - | - | - | - | |||
| Total Special Project costs | - | - | - | - | |||
| Other Costs | 9 | ||||||
| Other general Costs | - | - | - | ||||
| Donations made | - | - | |||||
| Transfer to Bethshan for bills | 75,856.38 | 75,856.38 | 76,731.03 | 76,731.03 | |||
| Total other costs | 75,856.38 | 75,856.38 | 76,731.03 | 76,731.03 | |||
| FUND MOVEMENTS | 10 | ||||||
| Opening Balance | |||||||
| General | 5,307.76 | 5,307.76 | 19,084.61 | 19,084.61 | |||
| Wythenshawe General | - | - | - | ||||
| Gorton General | - | - | - | ||||
| Leads General | - | - | - | ||||
| Ashton General | - | - | - | ||||
| Foodbank | - | - | - | ||||
| Subtotal Opening Balance | 5,307.76 | 5,307.76 | 19,084.61 | 19,084.61 | |||
| Surplus/(Deficit) for Year | |||||||
| General | 799.63 | 799.63 | - | 13,176.87 |
- | 13,176.87 |
|
| Gorton General | - | - | - | ||||
| Leeds General | - | - | - | ||||
| Foodbank | - | - | - | ||||
| Subtotal Surplus/(Deficit) for the year | 799.63 | 799.63 | - | 13,176.87 |
- | 13,176.87 |
|
| Transfers | |||||||
| General | - | - | - | ||||
| Wythenshawe General | - | - | - | ||||
| Aston General | - | - | - | ||||
| Subtotal Transfers | - | - | - | - | |||
| Closing Balance | 6,107.39 | 6,107.39 | 5,907.74 | 5,907.74 | |||
| General | - | - | - | ||||
| Gorton General | - | - | - | ||||
| Leeds General | - | - | - | ||||
| Foodbank | - | - | - | ||||
| Subtotal Closing Balance | 6,107.39 | 6,107.39 | 5,907.74 | 5,907.74 |
Registered Charity: 1114546
4
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) ACCOUNTS TO YEAR 31 MARCH 2025
NOTE 1 BASIS OF PREPARATION
1.1 BASIS OF ACCOUNTING
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2011); and with Accounting Standards; and with the Charities Act 145
1.2 CHANGE IN BASIS OF ACCOUNTING
The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting
1.3 CHANGES TO PREVIOUS ACCOUNTS
There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.
1.4 MATERIAL DONATIONS
Material Donations include:
5
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) ACCOUNTS TO YEAR 31 MARCH 2025
Note 2 ACCOUNTING POLICIES
This standard list of accounting policies has been applied by the charity.
INCOMING RESOURCES
Recognition of incoming resources
These are included in the Statement of Financial Activities (SOFA) when:
the Charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA
Grants and donations
Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts
Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual income and performance related grants
This is only included in the sofa once the related goods or services have been delivered
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised..
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale.
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the service or facility received
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report
Investment income
This is included in the accounts when receivable
Investment gains and losses
This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
6
INDEPENDENT EXAMINER'S REPORT TO MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH)
CHARITY REG. NO. 111 4546
I report on the accounts of the trust for the year ended 31 March 2025
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-examine the accounts (under section 145 of the Charities Act);
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and -state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH)
| ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
ACCOUNTS TO YEAR 31 MARCH 2025 2025 2025 2024 2024 Notes Unrestricted Total Funds Unrestricted Fu Total Funds INCOME AND EXPENDITURE Offerings, Gifts and Donations 1 179,028.30 179,028.30 157,974.29 157,974.29 Other income 2 21,721.20 21,721.20 13,803.15 13,803.15 Total income 200,749.50 200,749.50 171,777.44 171,777.44 0.00 Administration Costs 3 76,861.61 76,861.61 40,279.65 40,279.65 Building Running cost 4 17,725.04 17,725.04 26,049.75 26,049.75 Praise & Worship 5 11,136.72 11,136.72 18,116.24 18,116.24 Media and Publication Costs 6 9,557.66 9,557.66 5,918.27 5,918.27 Pastoral and Ministry Costs 7 8,812.46 8,812.46 18,459.35 18,459.35 Special Projects Costs 8 0.00 0.00 0.00 0.00 Other Costs 9 75,856.38 75856.38 76,731.03 76,731.03 Total Expenditure 199,949.87 199,949.87 185,554.29 185,554.29 Surplus/Deficit Income over Expenditure 799.63 799.63 -13,776.85 -13,776.85 Opening funds brought forwards 10 5,307.76 5,307.76 19,084.61 19,084.61 Closing Funds 6,107.39 6,107.39 5,307.76 5,307.76 BALANCE SHEET AS AT 31 MARCH 2025 Bank Current Account 1,276.19 11,501.97 Bank Deposit Account 5,902.12 1,977.66 Loans Receivable 1,196.79 153.40 - Loans Payable 11,501.52 5,750.76 Other creditors - 600.00 - Totals Funds Available 19,876.62 18,476.99 CHARITY FUNDS Opening Balance 4,023.78 4,023.78 Retained Earnings 15,053.21 28,230.06 Surplus (Deficit) 799.63 13,776.85 - Total Charity Funds 19,876.62 18,476.99 |
|---|---|---|---|
| 6,107.39 6,107.39 5,307.76 5,307.76 |
|||
| 1,276.19 5,902.12 1,196.79 11,501.52 - 19,876.62 4,023.78 15,053.21 799.63 19,876.62 |
11,501.97 1,977.66 153.40 - 5,750.76 600.00 - |
||
| 18,476.99 | |||
| 4,023.78 28,230.06 13,776.85 - |
|||
| 18,476.99 |
1
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) ACCOUNTS TO YEAR 31 MARCH 2025
| NOTES TO THE ACCOUNTS | |||||
|---|---|---|---|---|---|
| Offerings, Gifts and Donations | 1 | ||||
| Tax Recovered on Gift Aid | 34,913.25 | 34,913.25 | 37,430.88 | 37,430.88 | |
| Tithes and Offerings | 134,263.68 | 134,263.68 | 115,692.73 | 115,692.73 | |
| Other Donations | 31,572.42 | 31,572.42 | 18,653.83 | 18,653.83 | |
| Total Offerings, Gifts and Donations | 200,749.35 | 200,749.35 | 171,777.44 | 171,777.44 | |
| Other income | 2 | ||||
| Bank Interest | 17.85 | 17.85 | - | ||
| Grants received | - | - | 1,000.00 | 1,000.00 | |
| Room Hire External | 5,810.00 | 5,810.00 | 5,680.00 | 5,680.00 | |
| Room Hire Gorton | - | - | - | ||
| Sundry Income | 15,893.20 | 15,893.20 | 7,123.15 | 7,123.15 | |
| Sale of Gorton Building | - | - | - | ||
| Total Income | 21,721.05 | 21,721.05 | 13,803.15 | 13,803.15 |
Registered Charity: 1114546
2
| MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) | MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) | |||
|---|---|---|---|---|
| ACCOUNTS TO YEAR 31 MARCH 2025 | 2025 | 2025 | 2024 | 2024 |
| Notes Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Administration Costs | 3 | |||
| Accountancy & Other Professional charges | 1,015.00 | 1,015.00 | 1,875.00 | 1,875.00 |
| Bookstore costs | 1,079.46 | 1,079.46 | 1,280.30 | 1,280.30 |
| Bank Charges | 1,984.24 | 1,984.24 | 861.79 | 861.79 |
| Insurance- Public Liability | - | - | - | |
| Refreshment and Kitchen supplies | 3,496.48 | 3,496.48 | 8,534.01 | 8,534.01 |
| Pension Costs | - | - | 1,600.20 | 1,600.20 |
| Salaries | 58,202.08 | 58,202.08 | 17,334.60 | 17,334.60 |
| Stationery | 1,055.83 | 1,055.83 | 1,069.94 | 1,069.94 |
| Sundry administration costs | 1,053.15 | 1,053.15 | 662.00 | 662.00 |
| Telephone & Internet charges | 2,595.15 | 2,595.15 | 2,158.68 | 2,158.68 |
| Ford Transit Van | 6,380.22 | 6,380.22 | 4,903.13 | 4,903.13 |
| Total Administration Costs | 76,861.61 | 76,861.61 | 40,279.65 | 40,279.65 |
| Building Running Costs | 4 | |||
| Cleaning -labour | 451.64 | 451.64 | 825.00 | 825.00 |
| Cleaning -materials | 5,499.93 | 5,499.93 | 3,943.92 | 3,943.92 |
| Light & Heat | - | 8,475.82 | 8,475.82 | |
| Rent | 5,575.00 | 5,575.00 | 5,871.41 | 5,871.41 |
| Repairs to Building | 6,198.47 | 6,198.47 | 6,933.60 | 6,933.60 |
| Total Building Running Costs | 17,725.04 | 17,725.04 | 26,049.75 | 26,049.75 |
| Praise and Worship Costs | 5 | |||
| Communication & Other costs | 270.00 | 270.00 | 1,013.90 | 1,013.90 |
| Musical and praise team materials | 5,874.20 | 5,874.20 | 4,014.64 | 4,014.64 |
| Visiting speaker-gifts | 2,033.98 | 2,033.98 | 3,220.00 | 3,220.00 |
| Visiting speakers-expenses | 519.34 | 519.34 | 4,892.38 | 4,892.38 |
| Hall hire | 1,721.00 | 1,721.00 | 650.11 | 650.11 |
| Worship Night fees | - | - | 4,074.25 | 4,074.25 |
| Youth function costs | 718.20 | 718.20 | 250.96 | 250.96 |
| Total Praise and Worship Costs | 11,136.72 | 11,136.72 | 18,116.24 | 18,116.24 |
| Media and Publication Costs | 6 | |||
| Evangelism & Missionary costs | 9,557.66 | 9,557.66 | 5,918.27 | 5,918.27 |
| Total Media and Publication Costs | 9,557.66 | 9,557.66 | 9,557.66 | 9,557.66 |
| Pastoral and Ministry Costs | 7 | |||
| AOG Contributions | 1,523.00 | 1,523.00 | 696.00 | 696.00 |
| Life changing programme costs | 2,026.95 | 2,026.95 | 2,793.21 | 2,793.21 |
| Patoral & Sunday School costs | 765.92 | 765.92 | 5,613.84 | 5,613.84 |
| Travel and Accommodation | 1,095.04 | 1,095.04 | 2,405.60 | 2,405.60 |
| Welfare costs | 750.00 | 750.00 | 300.00 | 300.00 |
| Other Church expenses | 2,651.55 | 2,651.55 | 6,650.70 | 6,650.70 |
| Total Pastoral and Ministry Costs | 8,812.46 | 8,812.46 | 18,459.35 | 18,459.35 |
| 3 |
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH)
| ACCOUNTS TO YEAR 31 MARCH 2025 | 2025 | 2025 | 2024 | 2024 | |||
|---|---|---|---|---|---|---|---|
| Notes | Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Special Project Costs | 8 | ||||||
| Barbeque costs | - | ||||||
| other special project costs | - | - | - | - | |||
| Playgroup costs | - | - | - | - | |||
| Youth Function costs | - | - | - | - | |||
| Total Special Project costs | - | - | - | - | |||
| Other Costs | 9 | ||||||
| Other general Costs | - | - | - | ||||
| Donations made | - | - | |||||
| Transfer to Bethshan for bills | 75,856.38 | 75,856.38 | 76,731.03 | 76,731.03 | |||
| Total other costs | 75,856.38 | 75,856.38 | 76,731.03 | 76,731.03 | |||
| FUND MOVEMENTS | 10 | ||||||
| Opening Balance | |||||||
| General | 5,307.76 | 5,307.76 | 19,084.61 | 19,084.61 | |||
| Wythenshawe General | - | - | - | ||||
| Gorton General | - | - | - | ||||
| Leads General | - | - | - | ||||
| Ashton General | - | - | - | ||||
| Foodbank | - | - | - | ||||
| Subtotal Opening Balance | 5,307.76 | 5,307.76 | 19,084.61 | 19,084.61 | |||
| Surplus/(Deficit) for Year | |||||||
| General | 799.63 | 799.63 | - | 13,176.87 |
- | 13,176.87 |
|
| Gorton General | - | - | - | ||||
| Leeds General | - | - | - | ||||
| Foodbank | - | - | - | ||||
| Subtotal Surplus/(Deficit) for the year | 799.63 | 799.63 | - | 13,176.87 |
- | 13,176.87 |
|
| Transfers | |||||||
| General | - | - | - | ||||
| Wythenshawe General | - | - | - | ||||
| Aston General | - | - | - | ||||
| Subtotal Transfers | - | - | - | - | |||
| Closing Balance | 6,107.39 | 6,107.39 | 5,907.74 | 5,907.74 | |||
| General | - | - | - | ||||
| Gorton General | - | - | - | ||||
| Leeds General | - | - | - | ||||
| Foodbank | - | - | - | ||||
| Subtotal Closing Balance | 6,107.39 | 6,107.39 | 5,907.74 | 5,907.74 |
Registered Charity: 1114546
4
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) ACCOUNTS TO YEAR 31 MARCH 2025
NOTE 1 BASIS OF PREPARATION
1.1 BASIS OF ACCOUNTING
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
Accounting and Reporting by Charities- Statement of Recommended Practice (SORP 2011); and with Accounting Standards; and with the Charities Act 145
1.2 CHANGE IN BASIS OF ACCOUNTING
The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting
1.3 CHANGES TO PREVIOUS ACCOUNTS
There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.
1.4 MATERIAL DONATIONS
Material Donations include:
5
MANCHESTER CITY CHAPEL (T/A PART AUTHENTIC CITY CHURCH) ACCOUNTS TO YEAR 31 MARCH 2025
Note 2 ACCOUNTING POLICIES
This standard list of accounting policies has been applied by the charity.
INCOMING RESOURCES
Recognition of incoming resources
These are included in the Statement of Financial Activities (SOFA) when:
the Charity becomes entitled to the resources;
the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as gross in the SOFA
Grants and donations
Grants and donations are only included in the SOFA when the Charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts
Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual income and performance related grants
This is only included in the sofa once the related goods or services have been delivered
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised..
Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity.
Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivale.
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material.
The value placed on these resources is the estimated value to the charity of the service or facility received
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report
Investment income
This is included in the accounts when receivable
Investment gains and losses
This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
6