Company Re8iStration No. 05899708
Charity Registratlon No. 1117985
Citygate Church
Report and Financial Statements
31 December 2021

citygate Church
Contents
Page
Trustees and Trust Information
Report of the Trustees
3-14
Independent Auditorfs Report to the Trustees
15-18
Consolidated Statement of Financial ArtNlties
19
Balance Sheet
20
Cash flow statement
21
Accounting Policies
22-23
Notes to the Accounts
24-37
Page I

citygate Church
Trustees and Trust Inforniatlon
Year ended 31 December 2021
Mrj Salway
Mr S Theunissen
Mr R White
Mr J Cornish
Mr N Beal
M5. R Millard (appointed 25.01.20221
Secretary
Mrs D Theunissen
Auditofs
Saffery Champness LLP
Midland House
2 Poole Road
Bournemouth
Dorset
BH2 5QY
Sollcltors
Lester Aldridge
Russell House
Oxford Road
Bournemouth
Dorset
BH8 8EX
Bankers
HSBC Bank PIC
59 Old Christchurch Road
Bournemouth
Dorset
BHI IEA
Company Reglstratlon Number
05899708
Charlty Number
1117985
Prin¢ip*l Office
138A Holdenhurst Road
Bournemouth
Dorset
BH8 8AS
Elder5
Mr R Whlte
Mr T Francis
Mr S Theunlssen
MrA Oate5
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citygate Church
Report of ihe Trustees
Year ended 31 December 2021
The trustees, who are also directors for the purposes of company law. have pleasure in presentingtheir Report
and Financial Statements of the Charity for the Year ended 310ecember 2021.
The trustee5 named on page 2 served throughout the year.
Objertives ondA¢tivities
Prlnclpal Alms & Objertlves
The main objective5 of Citygate Church are to advance the Christian faith. to proclairn and further the gospel
of God the Father, the Son and the Holy Spirit and to preach and teach the Christian faith.
To relieve sickness. poverty and distress to persons in need by virtue of age or social or economic
circumstances.
To advance the education whether of children or of adults.
To further such other charitsble purposes as the trustees from time to time in their absolute discretion
determine.
Prlnclpal Artlvltles
In order to achieve its objectives, Citygate Church works through the following ttire activities-
l. Sunday meetings
gospel message.
Citygate Church meets on Sunday mornings for worship and preaching of the
2. Teaching and Training
Alpha- a series of seminèrs and discussion groups for Christians and non Christians alike, used
to help people from all backgrounds to explore Christianitv.
"Rooted" course - a course for those seeking to become members of Citygate Church. The
course enables anyone to explore the vision of Citygate Church.
A number of other courses are run throughout the year including Baptism courses, Marriage
Preparation cour5e5. Leadership and equipping cour5e5 a5 well as encouraging and supporting
many courses and conference5 run by Commission, the group of churches we are involved
with.
3. Youth and childreD'5 work, students to twenties
Citygate has a wide range of activty group5 for children. Our Sunday artivitie5 include four
age appropriate groups for children which aim to teach the authentic Christian message
throu8h fun and engagin8 activities. There are also two youth groups for ages 11-18 who meet
mldweek and on Ssjndays. These groups are fun, thrivlng communltles where young people
grow and develop in their faith.
b. Students - Citygate students reach OLAt to those in higher education. at BU and AUC8. We a
regularly engaging with around 50 students per week providing teaching, prayer and
communlty.
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citygate Church
Report of the Trustees
Year ended 31 December 2021
4. Mission Work
a. Worldwide
India Mission Support- a project run by Steve and Beth Deveraj in Tamil Nadu, India,
involving the establishment of a school in a rural district of India as well a5 leading a local
church.
Beirut Mission Support~ 5UPPQrting Dave and Karen Priest in Beirut, as part of a team to
bring the gospel message to this area.
Bursary Fund- Citygate is committed to mission. A fund has beell set up to contribute
towards mlssion trips abroad for Citygate members looking to gain mission experience In
different culture5.
Commission Apostolic Trust Ltd- citygate15 commltted to SUPPQrting Commission in its
vision to plant churches, training leaders. reach the nations Wlth the gospel and 5UPPOrt the
poor. Citygate give regularly to the work of Commission nationally and internationally.
b. Local Mi55ion Work
Little Acorns- a weekly toddler5 group gathering over 15 adults and a further 20 children.
This work has been a regular part of Citygate for many years and continues to be one of our
most regularly attended groups
Life Groups - We run a number of Life group5 which meet In each otherfs homes. These
groups are essential to the life of Citygate Church as we seek to live life together and bulld
genuine relatior15hip5. These groups are for those already a part of the church and for those
looking in. These groups meet together regularly during the week and to outreach within
their localities.
DNA groups - We facilitate opportunitles for people to meet in groups of 34 during the
week to study the bible and build each otherfs faith. We have made these groups p055ible
through a¢￿sSIble content on our website.
Citygate Community Hub - The Citygate Communlty Hub Is a partnership between Citygate
Church and a number of agencies including Bournemouth FoodbanL providin8 emergency
food and support to local people in crisis.
5. Pastoral Care
We have a pastoral team who look to care for those in need of support. whether they are
going through tough situations in work life or home life. or whether they are looking to grow
in their faith through discipleship.
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citygate Church
Report of the Trustees
Year ended 31 Decernber 2021
Achievement5 andperfonnunce
Overvlew
In 2021 Russell White, Lead Elder of Citygate Church, with the support of the leadership team and staff,
brought a fresh focus for the year on disciples who make di5ciples.' bringing a focu5 Oll smaller group
opportunities such as life groups and DNA groups.
When the pandemlc hlt, we qulckly ￿rned our bullding Into a Fo¢)dbank dlstributlon centre wlth the hope of
adding more relief agencies in order to bless our community where they needed it most. In 2021 we
continued to steadily resource the Community Hub, adding caseworkers to our Hub who are able to come
alongside those in need over a period of time and help access SUPPOrt from relevant agencies. The Hub is
now open 6 days a week providing relief, restoration and reform to those Sn need.
We continued to stream our church meetings online and when we were able to meet together, we started
an evening meeting alongside our Bournemouth morning meeting.
We continued to provide support to those unable to access government help through our Covid Fund.
In earty 2021 we merged Southbourne Evangelical Church into our Citygate Church charity and officially
formed a second site of Citygate church. We started to meet onsite from April 2021 and publicly launched
the site in September.
Our Venue income at the Citygate centre decreased significantly due to the pandemic. neverthele55 we were
able to reduce spending significantly with help from the government's furlough scheme as well as removing
usual activity from our budget.
At the end of2021 we saw 41 new members added. 27 people baptised. 25 people completed ourAlpha
courses. just over 144 people joined a life group and over 168 people wantlng to know more about Citygate
Church or get involved.
Although numerical growth is important, we are more concerned with personal lives being changed by the
8ospel and we are therefore thrilled with the many testimonies of people who have been affected in this
way throughout the year.
Review of the yearfs activities
Each of the areas of activities of Citygate Church along with the development of the Citygate Centre are
outlined below with significant achievements for 2021 noted.
l. Sunday meetings
One of Citygate Church's key attlvltles are our Sunday meetlngs where our focus Is to worshlp and
encounter God. preach from the Bible and offer prayer for those in need or those wanting to grow In
their faith. It is also an opportunity to welcome new people from all walks of life and help each
person to flnd thelr place In citygate Church. When the pandemic hlt in March 2020, we moved our
Sunday meetings online as well as all the ways to connect with our existing congregation and guest5,
We continued to stream our meetings every week through 2021 and have seen consistent viewers
and people finding Citygate through our Youtube channel.
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City¥ate Church
Report of the Trustees
Year ended 310ecember 2021
We also launched an evening meetlng at our Bournemouth site mainly due to capacity limitations
due to Covid.
In 2021 we continued to prioritise helping people to Commit to life groups in which they can find
friendship on a deeper level than is possible at our larger Sunday meetings.
2. Teachlng and trainlng
Our Alpha, were well attended in the year with 25 people completing all 7 sessions of our Alpha
course. We also had 41 new members come through our Rooted course and are getting established
in bulldlng community and in mission.
3. Youth and children's work. students and twenties
Our children and youth work has continued to develop. We continued to provlde engaging content for
Kids through our Kids YouTube channel throughout most of 2021 while families slowly returned to onsite
meetings. Our Hero Party in October was a great success with around 4C¥) children and thelr famllle5
attending. Unfortunately our Family Christmas Celebration w35 unable to go ahead due to high cases of
Covid.
Our Youth provision was adapted for online, but we saw a significant increase in engagement when we
were able to return in person. The team are gathering around 40 youth every week on Friday nights.
4. Mission Work
Worldwlde
The projects in Tamil Nadu in India are continuing to serve the local community, with two churches
now established. a school servlng over 600 pupils, as well as an agricultural initiative. There is also
children'5 home to care for orphan5 and vulnerable children.
We continued to support Dave and Karen Priest and the team in Beirut a5 they look to settle as a
family, learn Arabic and care for the community through the gospel.
Our support to Commission Ap05tolic Trust, both in time and monetary resources, is helping to
support Churches being storted, leaders being trained and equipped, and communities being
transformed by the Christian message both nationally and internationally. We a150 provide free
office space to Commission throughout the year.
We continued to offer opportunlties for overseas mlssion through our Bursary Fund. This fund is
available to church member5 who choose to join a volunteer team for mission trips overseas.
Citygate Church looks to provide a contribution towards mlssion costs.
Local
Our estsblished local mlnistries and projects such as Little Acorn5 continue to support and seNe the
local community. Our community ministries a150 serve different spheres of our soclety and they
have continued to gather momentum in 2021. We also have a number of local mi55ional partner5
who we support in a number of way5 who enable u5 to fulfil our mission.
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citygate Church
Report of the Trustees
Year ended 31 December 2021
Ministries
FREE- An Educational English OisCU5sion group, providing free language sUPPOrt to internationals
wanting to develop their spoken English. This group supports over 100 internationals on a weeklv
basis, providing friendshlp and support.
Mighty Oak5 - A coffee morning for the over 605, providing friendship and support on a weekly
basis.
Treasure
Treasure is a support group for women coming out of abusive, controlling
relationship5.
Transform - A support and blble study group for those In recovery from addlrtlon.
Christmas Harnper Appeal - Each year. delivering over 21J) hampers to families in crisi5 over the
Christmas period.
Mi55ional Partners
Bournemouth Foodbank - Providing emergency food and support to local people in crisi5.
Safe Families - Offering hope, belonging and support to children, families and care givers, in
partnership with local churches.
PACE - Helping everyone in schoo15 emplore the Christian faith through assemblies. lessons and
lunchtime clubs.
Teen Challenge Dorset - Helplng young people who have developed life controlling problems,
especially dru8 and alcohol addication.
Bournemouth Town Pastor5 - Showing the love of Jesus, in practical and non-Judgemental ways,
by providing Items to help those In need on night5 Qut in Bournemouth town centre.
The Citygate Cent
The Citygate Centre is being significantly utilised by Citygate Church ministries as well as the wider
comrnunity.
Citygate Events Ltd, Citygate Church's tradin8 arm, havin8 Started trading in 2014, continued in its artivity
throughout 2021. We have managed to keep good relationships with existing clients and continue to attract
a diverse range of clients for hiring the venue. from community enterprlses to corporate buslnesses as well
a5 Citygate and Comml55ion Network ministries.
Citygate Events Ltd had turnover of £20k (2020.. 32k) for the year. We took the decision to continue to glft
Commission the use of Some office space. This income has allowed us to significantly subsidise the centre
running co5t5 and we look to grow our turnover in subsequent years.
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Citygate Church
Report of the Trustees
Year ended 31 December 2021
Communicutions ond resources
In 2020 we invested in a new website. Natalie King, our communications manager, designed the website
during lockdown and we prioritlsed ways for people to engage with our Sunday talks and online events.
Throughout 2021 we continued to develop the website. St serves our vision and is often a person's first
interaction with Citygate church.
In 2021 we invested significantly in our sotial media activity. Natalie King has formulated and implemented
strategy for engaging our Citygate family and guests on Instagram and Facebook and we are seeing high
levels of engagement. We were able to tske on a volunteer Communications Intern. Juliet Baumeister joined
the team in September 2021 as part of the Commission Internship and has supported Natalie King. We also
send regular update5 on Citygate activities through our weekly e-bulletln.
Incoming resources
Total incoming resources for the year were £1.4M12020: £622kl. Thi5 Income is made up of donations, event
ticket income, rental income, Southbourne Evangelical Church Asset transfer and gifted profits from Citygate
Event5 Ltd.
Undesignated donations are mainly received from Citygate Church members and those who would call
City8ate their church. These gifts amounted to £484k12020- £477kl. Gifted profits from Citygate Events Ltd
amounted to £18k12020- £27kl.
The trustees set out some fisnding objectives for the glft week in 2021. Funds raised during the gift week
were to fund major projects such as: the development of the Southbourne site, investing in our online
presence, and supporting local and global missions. From gift weeks we raised donations of £98k12020.'
£95kl.
Future objectives
2021 wa5 a year still very much in the grips of the Covid Pandemic. As a church our desire is to meet the
needs of our community, both now and in the future as we start to see the psychological- emotional,
splrltual and flnancial ramifications of this pandemic on society.
Our vision will continue to be 'Seeing lives transformed. every day. across the bay, but our focus for 2022 will
be to focus on reaching the community in Southbourne and build a strong base for the Site. investing in
leadership, provision for children, life groups etc. We will look to build a Community Hub and partner with
agencies that bring relief to those in need. We will look to partner and set up social artion ministries that
bring restoration and be a voice for social reforrn.
citygate Church Is now a multlslte church and we believe that more sites will be added over the years in
order to See live5 transformed across the bay. We wlll continue to welcome visitors from all walks of life
whether throu8h our community outreach or during our Sunday services and integrate them Into citygate
hurch. helping them to find their place to belon8.
We have Invested significantly In re50urcing online church as we believe it is not just a means of getting
through lockdown. but rather an opportunity for people to hear the good news of Jesu5 and take a step
towards becoming part of our church community. We will therefore continue to invest staff time and
resources in building this area of church life.
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citygate Church
Report of the Trustees
Year ended 31 December 2021
Our Alpha courses will continue to be key activities in helping people to explore Christianity and grow in their
faith.
Finally* continuing to build a strong administrative base is key in order to facilitate growth in all the above
pursuits and demonstrate sustainable good practice as a UK charity.
Gront moklng policy
Grants are made to organisations or individuals that we have long standing relationship with.
We continue to support Steve and Beth Deveraj, members of Citygate Church who moved to Tamil Nadu in
India to start a school and church. We have had a long standing relationship with the family and look to
5UPPOrt them comSng back to England every 3 or 4 years for respite. We are in communication a number of
times during the year, recerving reports on the development of both projects.
We have continued to financially support Dave and Karen Priest in Beirut as part of a mlssion team reaching
In to this area.
We have continued to support our missional partners.. The PACE Trust.. Teen Challenge Dorset: Safe Families:
Bournemouth Town Pastors.
We regularly give to Commission Apostolic Trust Ltd which is a network of churches who support each other
and apostolically oversee Citygate Church. In 2017 we took the decision to offer the office space that
Commission occupy in the Citygate Centre for free. The market value of the fully serviced space is
approximately E30,IXJO.
Reserves Policy
The trustees review the charivs reserves regularly in the light of Charity Commission guidance. The trustees
believe that the charity should hold free reserves of between three and six months of regular church giving
Income. as it is believed that thi5 will provide sufficient funds to respond to any shortfalls in donations and
event income, and would cover all costs in unforeseen circumstances.
The charivs current reserves position is as follows..
The total funds held by the charity at 31 December 2021 are £2,871,06912020: £2,058,127).
There is £33,95912020.. £23,908) for restricted fund5. Restricted funds arise where gifts are received
for Specific PL¢fposes a5 Outlined by the giver. Expenditure is distributed in line with these
requirements. In 2021 Citygate Church received donatlons and other income to the value of £38,712
for restricted purpose. The apportionment of the funding is specified in note 15 of the accounts.
£883,85012020.' £63.0671 ha5 been designated by the trustees at 31 December 2021. The balance
designated at 310ecember 2021 Is the freehold property of the charity as well as the amount that
the trustee5 feel should be set aside in case of emergency works required to be carried out on the
building.
Within the unrestricted funds there is £1,724,615 which could only be realised by selling the fixed assets
held by the charity.
The total free reseryes held by the charity at the year-end are £202.69312020: £192.0941.
Thls amount is within the policy set by the trustees as three to six months of regular church income is
between £IIOk and £230k.
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citygate Church
Report of the Trustees
Year ended 31 December 2021
Support. volunteers ond other organisations
Citygate Church is only able to continue in the work it doe5 because of the time and resources given by
volunteers. The trustees express thelr thanks for the ongoing generosity of individuals in both donations and
volunteer time.
Employees
The work of Citygate Church relies on the commitment and hard work of its valued staff. At the year-end
Citygate Church directly employed 18 members of staff Iboth full-time and part-timel.
The trustees wish to take this opportunity to thank all staff. past and present, for their service and
commitment.
Remuneration policy
Trustees decide on salarles for all staff. The process for review involves using a Salary Matrix which was
developed by one of the trustees which considers key responsibility areas for each role which are scored on
5VStematic basic and weighted depending on the level of re5pon5ibility and value that each category is to
the organisation. Appraisal review feedback is also given to the trustee5 and used in determining where on
the scale each employee is perfoming based on the matrlx.
Salaries are reviewed at the end of each financial year and coincide with the production of budgets. These
are reviewed and discussed by trustees and approved at the year end.
Public Benefit
One of the main objectives of a church is to engage in social action work for the benefit of the community it
serves. This principle is Strongly encouraged as a core bellef of the Christian faith. The nature of this work
varle5 enormously. but typically, churches will engage in a number of different projects - a recent survey of
churches associated wlth 'Commis5ion'. found that each church was involved In an average of seven social
action projects. The m05t common are..
Mothers and toddlers groups
Marriage coun5elling lcourses
Community festivals/fun days
Debt coun5elling
Children's clubs Inot including Sunday school type activtties)
School assemblies / RE work
Parenting help/course5
Food distribution
Caring for the Elderly Inot exclusively for church members) Youth
work
Whlle these are the most common, there are many other5 which churche5 run, and also in conjunrtlon with
other churches in their local vicinlty. These include street patrols, sex workers/ trafficklng.
pre8nancy/p05tabortion help, working with the homeless and other cornmunity improvement initiatives
(such a5 clean upsl. Working with those in or recovering from addiction le.g. drugslalcoholl is also a common
social action project among thi5 family of churches. Citygate Church Is Involved in most of the above
activitie5 and its work among those in recovery from addiction and abuse as well its support and reachlng
out to sex workers, is benefiting the community it serves.
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Cltygate Church
Report of the Tru5tee5
Year ended 31 December 2021
Our public meetings on Sundays provide an opportunity for teachin8, worship, envisioning and sharing time
together as a community of people. This is with the aim of individuals enjoying being together to develop a
strong 5en5e of community and also to envision church members to serve their own local community.
The trustees believe that the charity meets the public benefit requirernents and have complied with the duty
in Section 4 and 17 of the Charities Art 2011 and that we have given due regard to the guidance issued by
the Charity Commission on delivery of public beneflt, Including the Supplementary Guldance.
Strurture. Governance and Management
Governing document
Citygate Church is a charitable company. limited by guarantee, incorporated on 8 August 2006 and
registered as a charity on 15 February 2007. The companvs Memorandum of A550ciation established the
objects and powers of the charitable company. The company is governed by its Articles of Association.
Recruitrnent and appointment of Trustees
Trustee5 are recruited and appointed by the member5 at the Annual General Meeting where they are
deemed to possess the experience and skills required to perform the role of a director. The trustees rnav
also appoint a director to serve untll the next Annual General Meetin& at which tlme he or she would tease
to hold office but would be eligible for elertion.
Indurtion and training of trustees
All trustee5 are considered to be highly experienced and skilled individuals. Training is provided where
¢on5idered necessary.
Organisational structure
Overall. Citygate Church is led by Russell White and a team of elders. They are responslble to God for the
leadership of the church. They will work to ensure that the vision of the church is fully implemented.
The elders named on page 2 served throughout the year.
The trustees carry legal responsibilities and duties. The Trustees (who are appointed by the elders) have a
dual responsibility..
They are the people responsible in law under the charitys governing document for controlling the
management and administration of the charity. They have a major responsibility to support the elders in
their leadership of the church, whlch leadership is actountable to God for every aspect of church Ilfe
including the oversight of the work of the Trustees.
The board of trustee5 consists of two executive trustee5, both of whom are elder5 IRu55ell White and Sean
Theuni55enl. and 4 nonexecutive trustees. The non-executive trustees bring experience and expertise in
busine55. human resources, risk management, information governance, securlty and law.
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citygate Church
Report of the Trustees
Year ended 31 December 2021
The trustees have delegated the day to day responsibilities of the charity to key staff and executive trustees.
These include Finance, Governance, HR and Risk systems and processes. The executive trustees will report
to the trustees on a regular basis on these areas of responsibility. The Elders will set the vision and direction
of the church and lead the church through teaching and training.
Related parties
The charity was born out of a movement of churche5 in the United Kingdom and across the world called
Newfrontiers. Newfrontiers has now multiplied into a number of Detsvorks which work both individually and
in partnership where there 15 mutual benefit. Guy Miller, an elder of Citygate Church until his resignation in
March 2018, leads one of these networks, set up as a charity under the name Commission Apostolic Trust
Limited. The charity was established on 14 November 2012 and runs the above activities under its charitable
objectives.
Risk management
The trustees have overall responsibility for the charivs internal control. Such a System can provide only
reasonable and not absolute assurance agalnst error5 or fraud. There is a clear delegation of the trustees,
authority through the executive tru5tee5 and the elders to the rest of the charity.
The charity operates a planning and budgeting system with an annual budget approved by the board of
trustees. A financial reporting system monitors the income and expenditure of the th3rity against the budget
on a monthly ba515.
A register of the rSsks faced by the charity is being developed, Identlfylng the major strategic and operational
risks faced and how they are being managed. The major r1s￿ identified are reputational risk and loss of key
Staff.
Citygate Church is developing a register of the key risks identified. fteputational risk is managed through a
number of strategies including accountability of senior leaders and clear mana8ernent of communications
and public relatlons. Loss of key staff risks are mitigated to an extent through the performance appraisal
process which encourages open communication and Ilne management of staff, a5 well as a clear pollcy on
reviewing salaries and other benefrts.
The trustees are sat15fied that Systems are in place to monitor, manage, and mitigate the charities exposure
to major risks. They consider that the development of the tharitvs reserves and reviewing internal controls
and risk will provide the charity with adequate rlsk assurance and sufficient resources in the event of
adverse conditions. They a150 recognise that the nature of some of the charitvs work require5 active
acceptance and management of some risks when undertaking activities to achieve the objectives of the
charity.
Trustees. responslbllitles In relatlon to the financial statements
The tnJstee5 {who are also directors of Citygate Church for the purpose5 of company lawl are responsible for
preparing the Trustees, Report and the financial statement5 in accordance with applicable law and Unlted
Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Pratticel.
Company law requires the charity trustees to prepare flnancial statements for each year which give a true
and fair view of the state of affair5 of the charitable company and of the incoming resources and application
of resources, including the income and expenditure. of the charitsble company for that period.
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Cltygate Church
Report ol the Tru5tee5
Year ended 310ecember 2021
In preparing the financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
obseNe the methods and principles in the Charities SORP IFRS 1021;
make judgements and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explalned In the flnanclal statements; and
prepare the financial statements on the goin8 concern basis unless it is inappropriate to presume that
the charity will continue in business
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply wlth the Companies Act 2006. They are also responsible for safeguarding the assets of the charity
and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
there is no relevant audlt Information of whlch the charitsble companvs audrtor is unaware; and
the trustee5 have taken all step5 that they ought to have taken to make themselves aware of anv
relevant audit information and to establish that the auditor is aware of that information.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
Included on the charitable companls website. Legislation in the United Kingdom governing the preparation
and dissemination of financial statements may differ from legislation in otherjurisdiction5.
Audltor
Saffery Champness, the charivs auditor are willing to remain in office and a resolution to reappoint them
will be proposed at the Annual General Meeting.
Statement of disclosure to our audltors
In so far a5 the trustees are aware at the time of approving our trustees, annual report:
There Is no relevant Information, being Information needed by the auditor In connection wlth
preparing their report, of which the Charitys auditor is unaware. and
The trustees have each taken all steps that they are obliged to take as a director in order to make
themselves aware of any relevant audlt informatlon and to establlsh that the audltor Is aware of that
information.
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Cltygate Church
Report of the Trustees
Year ended 31 December 2021
The Trustees have taken advantage of the small companies, regime in preparin8 the Report of the Trustees.
Onb
alf of the Trustees:
S Salway
Chair of Trustees
Date 28 June 2022
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Clty8ate Church
Independent Audltorfs Report to the Trustees of
Citygate Church
Oplnlon
We have audited the financial statements of Citygate Church Ithe 'parent charitsble companrfl and its
Subsidiaries Ithe 'group'l for the year ended 31 December 2021 which comprise the Consolidated Statement
of Financial Activities, the Consolidated Balance Sheet, the Charity Balance Sheet. the Consolidated Cash
Flow Statement and note5 to the financial statements, including significant accounting policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kingdom
Accounting Standards, including Finantial Reporting Standard 102, the Financial Reporting Standard
applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the affairs of the group and the parent charitable company as
at 31 December 2021 and of the group's incomlng resources and appllcation of resources, including
its incorne and expenditure. for the year then ended:1
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice: and
have been prepared In accordance with the reqLtirements of the Companies Act 2006.
Basis for oplnion
We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the Auditorfs
responsibilities for the audit of the financial statements sertion of our report. We are independent of the
group and parent charitable company in accordance with the ethical requirements that are relevant to our
audit of the finantlal statements in the UK, including the FR￿5 Ethical Standard, and we have fulfilled our
other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we
have obtained is suffltient and approprlate to provlde a basis for our oplnlon.
Conclusions relatlng to golng concern
In auditing the financial statements. we have Concluded that the trustees. use of the going concem basls of
accounting in the preparation of the financial statement5 15 appropriate.
Based on the work we have performed, we have not identified any material uncertaintie5 relating to events
or conditions that, individually or collectively, may cast significant doubt on the group or the parent
charitable company's ability to continue as a going concern for a period of at least twelve months from when
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 re5pon5ible for the other information. The other information comprise5 the infomiation
included in the annual report, other than the financial statements and our auditorfs report thereon. Our
opinion on the financial statements does not cover the other information and, except to the extent
otherni5e e¥plicitly stated in our report, we do not express any form of assurance conclusion thereon.
Page 15

citygate Church
Independent Audltorfs Report to the Trustee5 of
Citygate Church
Our responsibility is to read the other information and, in doing so. consider whether the other infomation
is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit
or otherwise appears to be materially misstated. If we Identlfy such materlal inconsistencies or apparent
material misstatements, we are required to detemiine whether this gives rise to a material misstatement in
the financial statements thern5elve5. If. based on the work we have performed, we conclude that there is
material mi55tatement of this other information,. we are required to report that fact.
We have nothing to report in this regard.
Other matters prescribed by the Companies Act 21106
In our opinion. based on the work undertaken in the course of the audit..
the information given in the Report of the Trustees which includes the Directors, Report and the
Strategic Report for the financial year for which the flnancial statements are prepared is consistent
with the financial statements,. and
the Report of the Trustees which includes the Director5, Report and the Strategic Report has been
prepared in accordance with applicable legal requirements.
Other matters which we are required to address
In the previous accounting period the charity took advantage of the audit exemption under s477 of the
Companies Act 2006. Therefore the comparative financial information presented in the financial statements
has not been subject to audit.
Matters on which we are requlred to report by except5on
In the light of the knowledge and understanding of the group and the parent charitable company and thelr
environment obtained in the course of the audit, we have not identified material misstatements in the
Report of the Trustees.
We have nothing to report in respect of the followin8 matters where the Companles Art 2006 require us to
report to you if. in our oplnion:
adequate accountin8 records have not been kept by the parent charitable company. or returns
adequate for our audit have not been retelved from branches not visited by us.. or
the parent charitable company financial statements are not In agreement with the accounting
records and returns; or
certain disclosures of trustees, remuneration specified by law are not rnade.. or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the financial statements in accordance with the small
cornpanie5 regime and to take advantage of the small companies exemption In preparlng the Report
of the Trustees and the Strateglc Report.
Page 16

citygate Church
Independent Auditorfs Report to the Trustees of
Clty8ate Church
ResponslbllStles of trustees
As explained more fully in the Statement of Trustees, Responsibilities set out on page 12, the tru5tee5 (who
are alsQ the directors of the parent charitable company for the purposes of company lawl are responsible for
the preparation of the flnancial statements and for being satlsfied that they glve a true and falr view, and for
such internal Control a5 the trustee5 determine is necessary to enable the preparation of the financial
statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for a55es5ing the group and the parent
charitable companvs ability to continue as a going concern, disclosin& as applicable. matters related to
going concern and using the going concern basis of accounting unless the trustee5 either intend to liquidate
the group or the parent charitable company or to cease operations, or have no realistic alternative but to do
50.
Audltovs respon51bllltSes for the audtt of the financlal statements
We have been appointed as auditors under the Companies Act 2CKJ6 and report in accordan￿ with
regulations made under that Att.
Our objectives are to obtain reasonable assurance about whether the group and parent financial statements
as a whole are free from material misstatement, whether due to fraud or error. and to Issue an auditorfs
report that includes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee
that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it
exists. Misstatements can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on the
ba515 of these financial statements.
Irregularities, including fraud. are InStan￿S of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material mi5Statements in respect of
irregularities. including fraud. The specific procedures for thi5 engagemerrt and the extent to which these are
capable of detecting irregularities, including fraud are detailed below.
Identifylng and assessing risks related to irregularities-
We assessed the susceptibility of the group and parent charltable companV5 flnancial statements to
material misstatement and how fraud might occur. including through discussions with the trustees,
dls¢u55ions within our audit team planning meetin& updating our record of internal controls and ensuring
these controls operated as intended. We evaluated possible incentive5 and opportunitie5 for fraudulent
manipulation of the financial statements. We identified laws and regulations that are of significance in the
context of the 8roup and parent charitable company by discussion5 Wlth trustees and updating our
understanding of the sector in which the group and parent charitable company operate.
Laws and regulation5 of direct significance in the context of the group and parent charitsble company
include The Companies Act 2006 and guidance issued by the Charity Commission for England and Wales.
Audit response to risks identified-
We considered the extent of compliance wlth these laws and regulations 35 part of our audlt procedures on
the related financial statement items including a review of financial statement disclosures. We reviewed the
parent charitable companvs records of breaches of law5 and regulation5, minutes of meeting5 and
Corresponden￿ with relevant authorities to identify potential material misstatements arising. We disCU55ed
the parent charitable companvs policies and procedures for compllance with laws and regulations with
members of management responsible for compliance.
Page 17

citygate church
Independent Audltoes Report to the Trustee$ of
Citygate Church
During the planning meeting with the audit team, the engagement partner drew attention to the key areas
which might involve non-compliance with laws and regulations or fraud. We enquired of management
whether they were aware of any instances of non-compliance with laws and regulation5 or knowledge of anv
artual. suspected or alleged fraud. We addressed the risk of fraud through management override of controls
by testing the appropriateness of journal entries and identifying any significant transactions that were
unusual or outside the normal course of business. We assessed whether judgements made in making
accounting estimates gave rise to a possible indication of management bias. At the completion stage of the
audit, the engagement partnerfs review included ensuring that the team had approached their work with
appropriate professional scepticism and thus the capacity to identify non-compliance with laws and
regulations and fraud.
There are inherent limitations in the audit procedures described above and the further removed non-
compliance with laws and regulations is from the events and transartions reflected in the financial
statements. the less likely we would become aware of it. Also, the risk of not detecting a material
misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may
involve deliberate concealment by, for example, forgery or Intentional misrepresentations. or through
collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at:
www.frc.or
auditorsres
onsibilitie5. This descriptTron forms part of our auditorfs report.
Use of our report
This report is made solely to the parent charitable companlls members, as a bodyi in accordance with
Chapter 3 of Part 16 ofthe Companie5 Act 2006. Ouraudit work has been undertaken 50that we might
state to the parent charitable companrfs members those matter5 we are required to state to them in an
auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the parent charitable company and the parent charitsble
companls members as a body, for our audit work, for this report, or for the opinions we have formed.
Nlcholas Ferny1￿ugh Isenior statutory Audltor)
For and on behalf of Saffery Charnpness LLP
Chartered Accountants Statutory Audltors
Date
7 July 2022
Mldland House
2 Poole Road
Bournemouth
BH2 5QY
Saffery Champne$5 LLP is eligible to att as an auditor in terms of section 1212 of the Companles Art 2006
Page 18

citygate Church
Con501idated Statement of Financial ArtNitses {In¢ludi￿ Infome and Expenditure account)
For the Year ended 31 December 2021
Unrestrlrted
funds
2021
Restrlcted
funds
2021
Unaudited
2020
Notes
2021
Income
Donations
1,367,992
57,014
1,425.006
622,392
Other trading activities
19,558
19,558
32,270
Charitable activities
7.650
6,698
14.348
2,242
Total Income
1,395,2C(I
63,712
1,458,912
656,904
Expendlture
Raising funds
Charitable attivities
1,993
615.316
249
28,412
2,242
643,728
5,937
618,846
Total expendlture
617.309
28,661
645,970
624,783
Net IKorne
777,891
35,051
812,942
32,121
Reconclllation of funds..
Total funds brought forward
2,034.219
23,908
2.058.127
2,026,006
Total funds carrled forward
2,812,110
58.959
2,871,069
2,058,127
All gains and10sses are included above. The surplus for the year for Companies Act purposes was £812,942
12020: £32,121)
The notes and accounting policies on pages 22 to 37 form part of these accounts.
Pa8e 19

Citygate Church
Balan¢e Sheets at 31 December 2021
Unaudited
2020
2021
Group
Charlty
Group
Charity
Notes
Fixed a55etS
Tangible assets
Investments
li
12
2.526,181
2,526,181
131
1,779.189
1,779,189
131
2.526,181
2,526.312
1.779,189
1,779,320
cUr￿￿t assets
Debtors
Cash at bank and in hand
13
32,737
330,(K14
45,218
309,794
32,415
260.685
54,393
235,681
362,741
355,012
293,100
290,074
Credltors: Amounts falllng due
within one year
14
117,8531
110.1241
114.1621
111,1361
Net Current assets
344,888
344,888
278.938
278,938
Total assets less Current
liabilities
2,871,069
2,871.200
2.058,127
2,058,258
Funds
Restilcted funds
Unrestricted funds
15
16
58,959
2.812,110
S8.9S9
2.812.241
23.908
2,034,219
23,908
2.034,350
Total funds
17
2,871,069
2,871.200
2.058,127
2,058,258
These account5 have been prepared in accordance with the provisions applicable to companies subject to
the small companies. regime.
Approved by the Board of Trustees on 28 June 2022 and signed on its behalf by
Mr J Salwav
Company number: 05
Mr S Theuni55en
99708
The notes and accounting policie5 on pages 22 to 37 form part of these accounts.
Page 20

Cltygate Church
Consolidated cash flow ststement
Year ended 31 December 2021
Unaudlted
2020
Notes
2021
Cash flows from operating artivltie5:
Net rash provided by operating activltles
21
139,692
103.622
Cash flow5 from investlng artlvities:
Purchase of property, plant and equipment
Net cash used in investing artivities
{70,3731
140,1711
170.373}
140,1711
Change in cash and cash equivalents in the
reportlng perlod
69.319
63.451
Cash and cash equivalents at the beginning
of the reporting period
260,685
197.234
Cash and c•sh equivalents at the end of the
reportlng perlod
22
260.685
330,004
Page21

citygate Church
Note5 to the accounts
Year ended 31 December 2021
Accounting policies
Basls of preparation
The financial statements have been prepared under the historical cost convention and in accordance with
applicable United Kingdom accounting standards. the Charity Commission Statement of Recommended
Practice-Accounting and Reporting by provisions of the Charitles SORP IFRS 1021- Accounting and Reportlng
by Charities.. Statement of Recommended Practice applicable to charities preparin8 their occounts in
accordante with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective I
January 20191 and the Companies Act 21)06.
ctygate Church constitutes a public benefit entity a5 defined by FRSIO2.
The trustees consider that there are no material uncertainties about the Charitys ability to continue as a
going concern.
Consolldation
These accounts present the result5 of the Charity and its wholly owned subsidiary City8ate Events Limited.
The Charity has taken advantage of the exemption under sertion 408 of Companies Act 2006, not to publish
its own Statement of Flnancial Activities. The Charity made a surplus forthe financial year of £812,94212020-
£32,121)
Investments
Investments are stated at historical cost less provlsion for any diminution in value.
Fund A¢countl
The general unrestricted fund Is avallable for use at the discretion of the trustees In furtherance of the
general objectives of the charity.
The designated funds represent unrestricted funds earmarked by the trustees for specific purposes.
The restricted funds are subjected to restrictlons on thelr expenditure imposed by the donor or throu8h the
terms of an appeal.
Flxed Assets
All fixed assets are initially recorded at cost.
All assets costln8 more than £400 are capitalised.
Depreciation
Depreciation Is calculated 50 05 to write off the cost of an asset, less its estimated residual value, over the
useful economic life of that asset as follows:
Motor vehicles
25% reducin8 balance
Other plant and machinery
25% reducing balance
Freehold and leasehold property- 2% on a straight line basss
Page 22

Cltygate Church
Notes to the accounts (continued)
Year ended 31 December 2021
Penslon costs
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are
held separatety from th05e of the charity- The annual contributions payable are charged to the statement of
financial activities.
Incomlng Resources
All incoming resources are included In the statement of financial actNlties when the charity is entitled to the
income and the amount can be quantified with reasonable accuracy. Specific policies are applied to particular
categories of income.
Voluntary income is received by way of grants and donations and is included in full in the statement of
financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific
performance by the charity. are recognised when the charity becomes unconditionally entitled to the grant.
Investment income, being Interest. Is included when recelvable.
Incoming resource5 from grants which are related to perfomiance and specific deliverables are accounted
for as the charity earns the rights to consideration by its performance.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Irrecoverable VAT is reported as part
of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its beneficiarles. It includes both costs that can be allocated dlrectly to such actlvitles and those
costs of an indirect nature necessary to support them.
Support costs include central funrtion5 and have been allocated to artlvity c05t cotegorie5 on a basis
con515tent with the time spent.
Governance costs include those costs a550Clated with meeting with constitutional and statutory
requirements of the charity and include the accountancy fees and costs linked to the strategic management
ofthe charty.
1.10 Cash and cash equlvalents
Cash and c35h equivalents comprise cash in hand and other short-temi highly liquid investments that are
readily convertible to a known amount of cash and are subject to an inslgnificant rlsk of change in value.
1.11 Flnancial Instruments
The group has financial assets and liabilitles of a klnd that qualify as basic financial instruments. Basicflnanclal
instruments are recognised initially in the accounts at transartion price, including any transaction costs. At
the end of each accounting period, basic financial instruments are recognised at amortised cost.
Page 23

citygate Church
Notes to the accounts Icontlnuedl
Year ended 31 December 2021
1.12 Crltkal estlmate and ludgements and key sources of estimation uncertalnty
In the application of the Charity's accounting policies, the trustee5 are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estirnates are recognised in the period in which the estirnate 15 revised where the
revision affects only that period, or in the period of the revision and future period5 where the revision effects
both current and future period5.
Donatlons and legacles
Unrestrlcted
funds
Restricted
funds
Total
funds
2021
Unrestricted
funds
Restrirted
Total
funds
2020
Donatlons
General gifts
465.307
57,014
522,321
476.527
49,565
526,092
Designated gifts
(Building Fund)
902,685
902.685
96,3
96.3iXI
1,367,992
57.014
1.425.006
572,827
49,565
622,392
Other tradlng actlvltles
2021
2020
Rental income
19,558
32,270
All income from other trading artivities wa5 unrestrirted in both year5.
Charltsble Actlvltles
Unrestrirted
funds
Restricted
funds
Total
funds
Total
funds
2021
2020
Other events and activities
7,650
6,698
14.348
2.242
All income from other trading actlvities was unrestricted in the prior year.
Page 24

Cltygate Church
Notes to the accounts {continued)
Year ended 31 December 2021
Analysls of total resources expended
Current year
(note 71
Other
dlrect
Costs
Inote 61
Support
costs
Staff
Total
2021
Grants
Costs of a¢tivltles for
generating funds
Fundraising expenses
567
567
Costs in respect of City8ate
Events Ltd
1,675
1,675
2,242
2,242
Charitable activitie5
Citygate Centre
Sunday meetings
Mission
Youth and children's work
Training and teaching
Pastoral care
81,344
27,174
28,625
48,163
22,959
30,912
146,616
4.869
26,770
4,172
7.187
1,800
24,505
32.673
24.505
16,335
32,673
32,673
252,465
64,716
129.673
68,670
62,819
65,385
49,773
49,773
239.177
191,414
163,364
643.728
Total resources expended
49,773
239.177
193,656
163.364
645.970
Support staff costs
134,207
1134.2071
373,384
29,157
Page 25

citygate Church
Notes to the accounts {continued)
Year ended 31 December 2021
Analysls of total resources expended (contlnuedl
Prlor year
(note 71
other
dlrect
Costs
(note 61
Support
costs
Staff
costs
Totsl
2020
Grants
Costs of actlvltles for
generating funds
Fundraising expenses
302
302
Costs in respect of Citygate
Events Ltd
5,635
5.635
5,937
5.937
Charitable artivities
Cltygate Centre
Sunday meetings
Mission
Youth and children's work
Training and teaching
Pastoral care
71,877
26,343
27,396
46,732
22,129
29,623
132,744
4,805
16.266
6,242
6,624
2,879
25,181
33,576
25.182
16,788
33,576
33.576
229,802
64,724
126.151
69,762
62,329
66,078
57,307
57.307
224.100
169.560
167.879
618,846
Totsl resources expended
57.307
224.IQKI
175.497
167.879
624,783
Support staff c05t5
136,246
1136,2461
360,346
31.633
Page 26

aty8ate Church
Notes to the accounts le(￿tinUed)
Year ended 31 December 2021
Allocatlon of support costs
Current year
Total
Chur¢h
Mlsslon
Tea¢hlng &
Tralnlng
2021
actlvitles
actlvltles
8ulldlngs
Property Costs
Travel costs
Staff costs
Office c05ts
Infomiation Technology
Teaching & training costs
Finance costs
Communications
Governance costs:
Audit and occountancv
Legal and professional
Stoff c05tS
2.320
314
115,758
9,194
11,292
181
12371
547
464
63
23,152
1.839
2,2S8
36
1471
109
464
63
23,152
1,839
2,258
36
1471
109
141
52,090
4,137
5,082
82
11071
247
47
17,364
1,379
1,694
27
1361
82
5,187
359
1,037
72
2,334
162
1,037
72
779
53
18.449
3.670
8,302
3,670
2.807
163.364
32,6S3
73,514
32,653
24.544
Prloryear
Total
Church
Mlsslon
Teachlng &
Tralning
2020
activities
activitles
BuildSn85
Property costs
Travel costs
Staff costs
Office costs
Information Technology
Teaching & training costs
Finance costs
Communications
Governance c05t5'.
Audit and occountoncv
Legol ondpmfessional
Staff costs
2.294
1.515
116,588
9.349
9.313
553
442
4,746
459
303
23,317
1,870
1,863
iii
88
949
1,032
682
52,464
4,207
4,191
248
200
2,136
459
303
23,317
1,870
1,863
iii
88
949
344
227
17,490
1.402
1,396
83
66
712
4,854
359
971
2,184
162
971
728
72
72
53
17,866
3,573
8,040
3,573
2,680
167,879
33,576
75,546
33,576
25,181
Page 27

Clty8ate Church
Notes to the accounts {contlnued)
Year ended 31 December 2021
Grant expendlture
The charity made the followlng grants durlng the period:
Worldwlde
2021
Local
Worldwlde
2020
Mission work in India
Mission Y￿rk in Beirut
Mission work with the
poor
Commission Apostolic
Trust Limited -
We5tpoint
Other local mission
work
5,640
12,000
1.5fyJ
5,640
15.000
12,0(Kl
15,000
1,5110
1,500
1,500
8,858
8,858
11.053
11.053
21,775
21.775
24.114
24,114
23.275
26,498
49,773
25,614
31.693
57,307
Net Incomln8 resources tor the year
This is stated after chargin8'.
2021
2020
Depreciation
Independent examinerfs fees
Auditorfs remuneration
88,993
77.798
5,758
7,950
Page 28

citygate Chur¢h
Note5 to the accounts (continued)
Year ended 31 December 2021
Staff costs
Total staff costs were as follows..
2021
2020
Wages and salaries
Social security c05ts
Pension costs
339,677
22,227
11,480
329,858
20,732
9,756
373,384
360,346
The average numbers of employees during the year. calculated on the basis of full-time equivalents,
was as follows-.
2021
2020
No
13
Average number ofemployees
14
No employee earned over £60.000 during the current or prior year.
During the year the key management personnel received remuneration, including national insurance
contributions. of £135.69712020'. £130,432)
io
Trustees. remuneration
The Memorandum of Association authori5e5 the payment of remuneration to trustees for services
other than acting as a trustee. The following paragraphs outline the payments so made.
Mr S Theuni5sen is a trustee of the Charity. During the year. Mr S Theunissen recelved a salary of
£36,76712020.. £35,1XJOl and pension contributions of £1,52612020: £1,295) were made on his behalf.
for his role as finance director.
Mr R White is a trustee of the Charity. During the year, Mr R White received a salary of £44,79712020:
£43,272) and pension contribution5 of £1.92812020.' £1.6671 were made on his behalf, for his role as
Elder of the Church.
No other trustees received any remuneration during the current or previous year.
No trustee or other person related to the charity had any personal interest in any contract or
transaction entered into by the charlty durlng the current or previous year, other than as disc105ed in
note 18.
No expenses were reimbursed to any trustee during the current or previous year. other than as
disclosed in note 18.
Page 29

citygate Churth
Note5 to the accounts (continued)
Year ended 31 December 2021
li
Tan8lble flxed assets- Group and CharTty
Land and
buildings
Other plant
& machinery
Total
Cost or valuatlon
At l January 2021
Additions
1,926,212
818,153
384,236
17,832
2.310.448
835,985
At 31 December 2021
2,744.365
402,068
3,146,433
Depreclatlon
At l January 2021
Charge for the year
269.688
55,586
261.571
33,407
531,259
88,993
At 31 December 2021
325.274
294,978
620,252
Net book value
31 December 2021
2,419,091
107,090
2,526,181
31 December 2020
1,656.524
122,666
1,779,189
Land and buildings represent costs incurred in respect of premises in long leasehold property totalling
£1,926,44012020.' EI.926.2121. Depreciation charged in respect of the property amounted to £39,228
12020: £39.228
12
Investments
Movement In value:
2021
2020
Group
Charlty
Group
Charity
Cost at 31 December 2021 and
31 De￿mber 2020
131
131
Hlstorlcal c05t at 31 December 2020
131
131
The charity own5 100% of the issued share capital of Citygate Events Limited, a company registered
in England and Wales1077344791.
The subsidiary undertaking. Citygate Events Limited lets and operates the conference and exhibition
centres of the Citygate Centre.
Page 30

Cltygate Church
Notes to the attounts (tontinued)
Year ended 31 December 2021
12
Investments {contlnuedl
A Summary of the subsidiary undertaking results for the year is given below:
2021
2020
Gross income
Gross expenditure (excluding gift aided profits to charitvl
19.558
11,6761
32,270
15,634)
Net Surplus before donating profits to charity
17.882
26.636
At the balance sheet datethe aggregate share capital and reserves of the subsidiary undertaking stood
at £112020.. £11
13
Debtors
2021
2020
Group
Charity
Group
Charity
Trade debtors
Amounts owed by group undertakin85
Prepayments
VAT recoverable
Gift aid debtor
Other debtors
6,614
2.564
17,233
15.722
112
6,234
3.353
6.662
580
15,722
815
6,234
3,352
15,939
583
5,849
3,382
15.939
583
5,849
3,382
32,737
45,218
32,415
54.393
14
CreditOTS
2021
2020
Group
Charlty
Group
Charfty
Amounts due wlthln one year:
Trade credltor5
Deferred income
PAYE and social security
Arnount5 due from group
undertakings
Accruals
7,040
7,729
273
10,778
10,728
273
23
385
23
385
2,811
2,811
2,976
17,853
10,124
14,162
11.136
Page 31

citygate Church
Notes to the accounts (continued)
Year ended 31 December 2021
15
Restrlcted Income funds
Group and Charlty
Current year
Balance at
ljanuary
2021
Balance at
31 December
2021
Incomlng
re50urce5
Outgoln8
resources
Transfers
Oasis refuge
Vogel
The Ark
Community Hub
Youth
D Goldsworthy- The
Ark
Covid-19
Vocal
Christmas Hamper
Appeal
Sleepsafe
Westpoint restricted
Support & Outreach
DCF
Southbourne
38
38
2,955
2,955
3,666
3.451
895
1.191
3,666
20,568
895
893
19,065
1,948
298
6.123
103
935
8,154
4,940
2,845
8,174
1,286
11,9101
2.634
2,654
524
120
5.246
523
120
5,246
7,5
25.¢XN)
7,500
25,000
Totsl
23,908
63,712
28.661
58,959
Page 32

citygate Church
Notes to the accounts (continued)
Year ended 310ecember 2021
15
Re5trlrted Income funds {contlnued)
Group and Charity
Prlor year
Balance at
l January
2020
Balance at
31 December
2020
lftcomln8
resources
01rt8oing
resources
Transfers
Oasis refuge
Thomson
The Ark
Community Hub
Youth
D Goldsworthy- The
Ark
Covid.19
Priests donation
Christmas Hamper
Appeal
Sleepsafe
Westpoint restrirted
Support & Outreach
38
38
10.650
4.51x1
5,382
895
10.650
877
1,931
43
3.666
3.451
895
1.191
397
1.588
11.849
50
9.989
5,726
50
8,988
6,123
1,653
2,654
571
120
47
524
120
5,246
6,250
1,004
Totsl
2,425
49,565
29.670
1,588
23.908
Restrlrted funds are made up as follows:
Oasis Refuge- Donation received specifically for our work wlth the Women's Refuge.
Vogel - An emergency 5UPPOrt fund set up for a South African family who were unable to access
government support due to immigration complications during the Covid pandemic. This fund was a
tool for one of the church life groups to donate anonymously to support the family.
The Ark- A donation given by the ASDA Foundations for Citygate Church's work among the poor and
vulnerable. A large proportion of the activities relate to work among the homeles5.
Community Hub~Afund to supportcitygate Community Hubwhlch Is a partnershlp of local agencles,
charltles and churches in Bournemouth supporting people with social, financial and health issues. It is
secure drop-in providing emergency food in partnership with Bournemouth Foodbank and support
to local people in cri515.
Youth- A donation to be used for our Youth ministry.
D Goldsworthy-The Ark- A donation to support our work with the poor and vulnerable including the
homeless.
Covid-19 A fund set up to support those affected by Coronaviru5 who are not able to ac￿55
government support.
Page 33

Citygate Church
Notes to the accounts {contlnued)
Year ended 31 December 2021
15
Re5trlrted Income lunds (continued)
Vocal - Donations received from our vocal communlty to support the costs of professional training
and trips. This is a new fund, which is currently in a deficit but is expected to be self-sustaining going
forward.
Christmas Hamper Appeal - A project Set up in partnership with Bournemouth Foodbank and other
local agencies. to provide food hampers to families in crisis at Christma5.
Sleepsafe-A projert set up in partnership with Faithworks Wessex and other lo¢al churches to provide
shelter at the Citygate Centre for the homeless during the coldest months of the year.
We5tpoint restricted- Donations received speciflcally to fund individuals Westpoint Event costs.
Support & Outreach-A donation to 5UPPOrtthose in need of ouroutreach work.
DCF- A fund used to help cover stock costs for the hamper project and some salary required for our
Communlty Worker to ensure the food bank remains operational.
Southbourne- A fund used for development of the new Solrthbourne site.
16
UnrestriL*ed funds
Group
Current year
Balance at
l January
2021
Losse5 On
revaluatlon
nransfers
Balance at
31 December
2021
Incomlng
resources
Outyoing
Resources
Designated funds-
Building
SoiJthbourne-
Cash
Southbourne-
Building
63,067
99.652
37,421
78,071
12.472
126,361}
58.287
24,949
765,612
16,359
52.313
801.566
63,067
902,685
106,902
25.952
884.802
General funds
1,971,152
492.515
510,407
125,952}
1,927,308
2,034,219
1.395.2CMJ
617.309
2,812,110
Page 34

citygate Church
Notes to the accounts (contlnued)
Year ended 31 December 2021
16
Unrestrlcted funds (conllnuedl
Charity
Current year
Balance at
ljanuary
2021
Losses on
Outgoln8 revaluatlon
Resources
ITran5fer5
Balance at
31 December
2021
Incomln8
resource5
Designated funds..
Building
Southbourne -
Cash
Southbourne -
Building
63,067
99,652
37,421
78,071
12,472
126.3611
58,287
24,949
765.612
16.359
52.313
801.566
63,067
902.685
106,902
25,952
884,802
General funds
1,971,283
492,515
510,407
125,9521
1,927,439
2.034,350
1.395.2(M)
617,309
2.812.241
Group
Prlor yeor
Balance at
l January
2020
Losses on
revaluation
nranslers
Balance at
31 D￿ernber
2020
Incorning
resources
Outgoing
Resources
Designated fund
Building
General fund5
61,929
96.300
95,162
63,067
1,961,652
511.039
499,951
11,5881
11,5881
1,971,152
2,023,581
607,339
595,113
2,034,219
Charlty
Prloryeor
Balance at
ljanuary
2020
Lo55e5 on
Outgoln8 revaluatlon
Resources
/Transfers
Balance at
31 December
2020
IncomSn8
resour￿5
Designated fund
Building
General funds
61,929
96.3C
95,162
63.067
1,961,783
505,404
494,316
(1,5881
{1,5881
1,971,283
2,023,712
601,704
589,478
2,034.350
Designated funds are made up as follows-
The Building fund relate5 to monies set aside in case of emergency works required to be carried out
on the building.
The Southbourne cash fund relates to the cash transferred from Southbourne Evan8ellcal Church
during the year, set aside to be spent on future church running costs.
The Southbourne building fund relate5 to the asset transferred from Southbourne Evangelical Church
during the year, held as freehold property.
Page 35

citygate Church
Notes to the accounts (contlnued)
Year ended 31 December 2021
17
An•lysls of net assets between funds
Fund5 balances are represented by:
Group
Unre5trfrted
funds
2021
Restrlcted
fund5
2021
Total Unrestrlrted
funds
funds
2021
2020
Restrfcted
funds
2020
Totsl
funds 2020
Tangible
fixed assets
Net current
assets
2,526,181
2,526,181
1,779,189
1,779.189
285,929
58,959
344.888
255.030
23,908
278,938
2.812.110
58,959
2.871.069
2.034.219
23,908
2.058,127
Charity
Unrestrlcted
Restrlcted
funds
2021
Total Unrestrlcted
funds
funds
2021
2020
Restrlcted
Total
funds 2020
funds
zozi
lunds
20ZO
Tangible
fixed 355ets
Fixed asset
investments
Net current
assets
2.526.181
2,526,181
1,779,189
1,779.189
131
131
131
131
285,929
58,959
344,888
255.030
23,908
278,938
2.812.241
58,959
2,871,21]0
2,034,3SO
23.908
2,058,258
Designated fund5 consists of £801.566 {2020- nil) tangible fixed assets and £82,28412020.. £63,067)
net current assets.
18
Related party transartlons
During the year, 2 trustees12020: 31 were reimbursed £69512020: £1.1281 for travel expenses.
The charity own5 100% of the issued share capital of Citygate Events Limited, a company incorporated
on 9 August 2011. Mr S D Theunissen and Mr J S Salway are directors of this company.
As at 31 December 2021 City8ate Events Llmited owed Citygate Church £17,23312020- £28,060) which
prlmarlly relates to the gift aid distribution payable.
Page 36

citygate Church
otes to the accounts {continued)
Year ended 31 December ZOZI
19
Company Ilmited by guarantee
Citygate Church 15 a company limited by guarantee and therefore has no share capital. In the case of
a windin8 up each member has guaranteed to contribute an amount not exceeding £10. At 31
December 2021 the total of such guarantees was £4012020: £30).
20
Taxatlon
Cltygate Church is a registered charity and can claim exemption from Corporation Tax on income and
gains which are applied for charitable purposes under section 505. Income and Corporation Taxes
Act 1988.
The subsidiary company is subjert to Corporation tax.
21
Reconclllatlon of net Income to net cash flow from operatlng artI￿tIeS
2021
2020
Net Incorne for the reportln8 perlod (as per the
statement of financial artivitiesl
Depreciation
Ilncreasel/decrea5e In debtors
Increase/{decreasel in creditors
Donated fixed a55ets
812,942
32,121
88,993
13221
3,691
1765,6121
77,798
6,592
112,8891
Net cash inflow from operating activity
139.692
103,622
22
Analysls of changes In net funds
Balance at
lJ•nuary
2021
Balance at
310ecember
2021
Cash flows
Cash in hand
260.685
69,319
330,004
260,685
69,319
330,IYM
Balance at
l January
2020
Balance at
31 December
2020
Cash Ilows
Cash in hand
197,234
63,451
260,685
197,234
63,451
260,685
Page 37