2022-12-31-accounts - Citygate Church

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		Page
Trustees and Trust Information
Report ofthe Trustees
Independent Examiner's	Report tothe Trustees	14-15
Consolidated Statement	ofFinancial Activities	16
Balance Sheet
Cash flow statement
Accounting Policies		19-20
Notes to the Accounts		21-35

Trustees				Mr J Salway
				Mr 5Theunissen
				Mr R White
				Mr J Cornish (resigned 02.03.2022)
				Mr N Beal
				Ms. R Millard (appointed		25.01.2022)
				Mrs CSmith (appointed		27.09.2022)
Secretary				Mr S DTheunissen
Independent		examiners		Saffery Cham pness	LLP
				Midland House
				2 Poole Road
				Bournemouth
				Dorset
				BH2 SQY
Solicitors				Lester Aldridge
				Russell House
				Oxford Road
				Bournemouth
				Dorset
				BHB8EX
Bankers				HSBC Bank Pic
				59Old Christchurch	Road
				Bournemouth
				Dorset
				BH1 1EA
Company	Registration		Number	05899708
Charity Number				1117985
Principal	Office			138AHoldenhurst	Road
				Bournemouth
				Dorset
				BH8 BAS
Elders				Mr RWhite
				Mr TFrancis
				Mr STheunissen
				Mr A Oates

			Unrestricted	Restricted
			funds	funds
	Notes		2022 f	2022f	2022f	2021f
Income
Donations		2	612,998	23,496	636,494	1,425,006
Other trading activities			54,620		54,620	19,558
Charitable activities			19,318	3,540	22,85&	14,348
Total income			686,936	27,036	713,972	1,458,912
Expenditure
Raising funds		5	7172	377	7,549	2,242
Charitable activities		5	709,900	22,011	731,911	643,728
Total expenditure			717,072	22,388	739,460	645,970
Net income			(30,136)	4,648	(25,488)	812,942
Reconciliation offunds:
Total funds brought forward			2,812,110	58,959	2,871,069	2,058,127
Total funds carried forward			2,781,974	63,607	2,845,581	2,871,069


			Notes	Group f	Charity f	Group	Charity f
Fixed assets
Tangible assets			11	2,451,220	2,451,220	2,526,181	2,526,181
Investments			12		131		131
				2,451,220	2,451,351	2,526,181	2,526,312
Current assets
Debtors			13	34,340	76,748	32,737	45,218
Cash at bank	and in	hand		393,879	341,607	330,004	309,794
				428,219	418,355	362,741	355,012
Creditors: Amounts		falling due
within one year			14	(33,858)	(23,994)	{17,853)	(10,124)
Net current assets				394,361	394,361	344,888	344,888
Total assets less current
liabilities				2,845,581	2,845,712	2,871,069	2,871,200
Funds
Restricted funds			15	63,607	63,607	58,959	58,959
Unrestricted	funds		16	2,781,974	2,782,105	2,812,110	2,812,241
Total funds			17	2,845,581	2,845,712	2,871,069	2,871,200

			Notes		2022f		2021 f
Cash flows from operating	activities:
Net cash provided by operating activities			21		71,697		139,692
Cash flows from investing	activities:
Purchase ofproperty, plant	and equipment			(7,822)		(70,373)
Net cash used in investing	activities				(7,822)		(70,373)
Change in cash and cash equivalents		in the
reporting period					63,875		69,319
Cash and cash equivalents	at the beginning
ofthe reporting period					330,004		260,685
Cash and cash equivalents reporting period	at the end	ofthe	22		393,879		330,004

	Unrestricted	Unrestricted	Restricted	Total	Total	Unrestricted	Restricted	Total
		funds	funds	funds		funds	funds	funds
				2022f		f		2021
	Donations
General gifts		534,196	23,496	557,692		465,307	57,014	522,321
	Designated gifts-	78,&02		78,802		902,685		902,685
	Building Fund
		612,998	23,496	636,494		1,367,992	57,014	1,425,006
	Other trading activities
							2022	2021
							f	f
	Rental income						54,620	19,558
	All income from other	trading activities was unrestricted			in	both years.
	Charitable Activities
			Unrestricted			Restricted	Total	Total
				funds		funds	funds	funds
							2022	2021
								f
	Other events and activities			19,318		3,540	22,858	14,348

Current year		(note 7}		Other	(note 6}
			Staff	direct	Support	Total
		Grants f	costs f	costsf	costs f	2022
Costs ofactivities for
generating funds
Fundraising expenses				1,264		1,264
Costs in respect ofCitygate				6,285		6,285
Events Ltd
				7,549		7,549
Charitable activities
Citygate Centre			98,287	157,442	29,204	284,933
Sunday meetings			28,036	20,635	34,036	82,707
Mission		43,945	30,040	29,919	21,850	125,754
Youth and children's	work		56,014	22,255	17,019	95,288
Training and teaching			23,651	18,600	34,036	76,287
Pastoral care			31,950	956	34,036	66,942
		43,945	267,978	249,807	170,181	731,911
Total resources expended		43,945	267,978	257,356	145,666	739,460
Support staff costs			115,639		{115,639}
			383,617		30,027

Prior Year			{note7)		Other	(note 6)
				Staff	direct	Support	Total
			Grants E	costs	costsf	costs f	2021 f
Costs ofactivities for
generating	funds
Fundraising expenses					567
Costs in	respect ofCitygate				1,675		1,675
Events Ltd
					2,242		2,242
Charitable	activities
Citygate	Centre			81,344	146,616	24,505	252,465
Sunday	meetings			27,174	4,869	32,673	64,716
Mission			49,773	28,625	26,770	24,505	129,673
Youth and children's		work		48,163	4,172	16,335	68,670
Training	and teaching			22,959	7,187	32,673	62,819
Pastoral	care			30,912	1,800	32,673	65,385
			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				1"34,207		(134,207)
				373,384		29,157

Allocation ofsupport costs
Current year	Total	Church	Mission	Teaching &
	2022 f	activitiesf	activitiesf	Training f	Buildings f
Property costs	2,454	491	1,104	491	36S
Travel costs	9	2		2	1
Staff costs	115,640	23,128	52,038	23,128	17,346
Office costs	11,197	2,239	5,039	2,239	1,680
Information Technology	9,741	1,948	4,384	1,948	1,461
Teaching &training costs	1,819	364	818	364	273
Finance costs	1,792	358	807	358	269
Communications	3,014	603	1,356	603	452
Governance costs:
~ Audit and accountancy	5,187	910	3273	382	622
~ Legal and professional	359		225		43
~ Staffcosts	18,970	3.333	11,966	1,396	2,275
	170,182	33,441	81,014	30,937	24,790
Prior year	Total	Church	Mission	Teaching &
	2021	activities	activities	Training	Buildings
	f				f
Property costs	2,320	464	1,044	464	348
Travel costs	314	63	141	63	47
Staff costs	115,758	23.152	52,090	23,152	17,364
Office costs	9,194	1,839	4,137	1,839	1,379
Information Technology	11,292	2,258	5,082	2,258	1,694
Teaching &training costs	181	36	82	36	27
Finance costs	{237)	(47)	(107)	(47)	{36)
Communications	547	109	247	109	82
Governance costs:
Audit and accountancy	5,187	1,037	2,334	1,037
~ Legal and professional	359	72	162	72	53
~ Staffcosts	18,449	3,670	8,302	3,670	2,807
	163,364	32,653	73,514	32,653	24,544

The charity made the following	The charity made the following	grants	during the period:
		Local f	Worldwide f	2022 f	Localf	Worldwide f	2021 f
Mission work in India			5,640	5,640		5,640	5,640
Mission work in Beirut			9,100	9,100		12,000	12,000
Mission work with the					1,500		1,500
pool
Commission Apostolic
Trust Limited-			9,744	9,744		8,858	8,858
Westpoint
Other local mission		19,461		19,461	21,775		21,775
work
		19,461	24,484	43,945	23,275	26,498	49,773
Net incoming resources	forthe year
This isstated after charging:
						2022	2021
						f
Depreciation						82,470	88,993
Independent examiner's	fees					4,300
Auditor's remuneration							7,950

Total staff costs were	as follows:
			2022	2021
			f	f
Wages and salaries			364,969	339,677
Social security costs			24,974	22,227
Pension costs			12,684	11,480
			402,627	373,384
The average numbers	ofemployees	during the year, calculated	on the basis offull-time	equivalents,
was as follows:
			2022	2021
				No
Average number of	employees		14	14

Tangible fixed assets - Group and Charity
	Land and	Other plant
	buildings f	&machinery f	Total f
Cost or valuation
At 1January 2022	2,744,365	402,068	3,146,433
Additions		7,822	7,822
Disposals		(313)	(313)
At 31December 2022	2,744,365	409,577	3,153,942
Depreciation
At 1January 2022	325,274	294,978	620,252
Charge for the year	55,587	26,883	82,470
On disposals
At 31December 2022	380,861	321,861	702,722
Net: book value
31December 2022	2,363,504	87,716	2,451,220
31December 2021	2,419,091	107,090	2,526,181

Movement in value:
		2022			2021
	Group f		Charity	Group f		Charity f
Cost at 31December 2022 and
31December 2021			131			131
Historical cost at 31December			131			131
2022 and 31December 2021

						2022	2021
							f
Gross income						54,620 19,558
Gross expenditure	{excluding	gift aided profits to charity)				(6,284) (1,676)
Net surplus before	donating	profits to charity				48,336 17,882
Atthe balance sheet date the		aggregate share	capital	and reserves ofthe		subsidiary undertaking	stood
atf1{2021:f1)
Debtors
					2022	2021
			Group E		Charityf	Group	Charityf
Trade debtors			5,680		4,722	6,614	2,564
Amounts owed by group undertakings					45,626		17,233
Prepayments			15,726		14,336	15,722	15,722
VAT recoverable			3,769		2,899	815	112
Gift aid debtor			6,997		6,997	6,234	6,234
Other debtors			2,168		2,168	3,352	3,353
			34,340		76,748	32,737	45,218
Creditors
				2022		2021
		Group f			Charity E.	Group f	Charity f
Amounts due within	one year:
Trade creditors		16,915			16,916	7,040
Deferred income			9,865			7,729
PAVE and social security			(538)		(538)	273	273
Accruals			7,616		7,616	2,811	2,811
		33,858			23,994	17,853	10,124

Current year	Current year		Balance at				Balance at
			1January	Incoming	Outgoing		31December
			2022 E	resources E	resources	Transfers	2022f
Oasis refuge			38				38
Ukraine				4,253	4,253
The Ark			3,666				3,666
Community	Hub		20,568	2,480	1,100		21,948
Youth			895		895
D Goidsworthy		—The	893		223		670
Ark
Covid-19			1,286	1,372	584		2,074
Vocal			(1,910)	4,027	4,432		(2,315)
Christmas	Hamper		2,634	12,471	9,155		5,950
Appeal
Sleepsafe			523		526		(3)
Westpoint	restricted		120		(129)		249
Support 5	Outreach		5,246	334	1,250		4,330
Priest Donation				100	100
DCF				2,000			2,000
Southbourne			25,000				25,000
Total			58,959	27,037	22,389		63,607

Group and	Group and	Charity
Prior year			Balance at				Balance at
			1january	Incoming	Outgoing		31December
			2021 f	resources f	resourcesf	Transfers f	2021f
Oasis refuge
Vogel				2,955	2,955
The Ark			3,666				3,666
Community		Hub	3,451	19,065	1,948		20,568
Youth			895				895
D Goldsworthy —The			1,191		298		893
Ark
Covid-19			6,123	103	4,940		1,286
Vocal				935	2,845		(1,910)
Christmas	Hamper		2,654	8,154	8,174		2,634
Appeal
Sleepsafe			524				523
Westpoint	restricted		120				120
Support &	Outreach		5,246				5,246
DCF				7,500	7,500
Southbourne				25,000			25,000
Total			23,908	63,712	28,661		58,959

Group
Current	year		Balance at			Losses on	Balance at
			1January	Incoming	Outgoing	revaluation	31December
Designated		funds:	2022 f	resources	Resources E	/Transfers f	2022f
Building			58,287	72,728	90,654		40,361
Southbourne-			24,949	6,261	3,960		27,250
Cash
Southbourne-			801,566		17,312		784,254
Building
			884,802	78,989	111,926		851,865
General	funds		1,927,308	607,947	605,146		1,930,109
			2,812,110	686,936	717,072		2,781,974

Unrestricted	funds	{continued)
Charity
Current year		nce at Bala			Losses on	Balance at
		1January	Incoming	Outgoing	revaluation	31December
Designated	funds:	2022	resourcesf	Resourcesf	/Transfers f.	2022 f
Building		58,287	72,728	90,654		40,361
Southbourne-		24,949	6,261	3,960		27,250
Cash
Southbourne-		801,566		17,312		784,254
Building
		884,802	78,989	111,926		851,865
General funds		1,927,439	601,661	598,860		1,930,240
		2,812,241	680,650	710,786		2,782,105
Group
Prior year		Balance at			Losses on	Balance at
		1January	Incoming	Outgoing	revaluation	31December
Designated	funds:	2021 f	resourcesf	Resources	/Transfers	2021 f
Building		63,067	99,652	78,071	(26,361)	58,287
Southbourne-			37,421	12,472		24,949
Cash
Southbourne-			765,612	16,359	52,313	801,566
Building
		63,067	902,685	106,902	25,952	884,802
General funds		1,971,152	492,515	510,407	(25,952)	1,927,308
		2,034,219	1,395,200	617,309		2,812,110
Charity
Prior year		Balance at			Losses on	Balance at
		1January	Incoming	Outgoing	revaluation	31December
Designated	funds:	2021	resources	Resourcesf	/Transfers	2021 f
Building		63,067	99,652	78,071	(26,361)	58,287
Southbourne-			37,421	12,472		24,949
Cash
Southbourne-			765,612	16,359	52,313	801,566
Building
		63,067	902,685	106,902	25,952	884,802
General funds		1,971,283	492,515	510,407	(25,952)	1,927,439
		2,034,350	1,395,200	617,309		2,812,241

	Funds	balances are	represented by:
	Group
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds	funds	funds	funds	funds 2021
		2022 f	2022 f	2022f	2021f	2021f	f
Tangible		2,451,218		2,451,218	2,526,181		2,526,181
fixed assets
Net current		330,756	63,607	394,363	285,929	58,959	344,888
assets
		2,781,974	63,607	2,845,581	2,812,110	58,959	2,871,069
	Charity
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
		funds	funds	funds	funds	funds	funds 2021
		2022	2022 f	2022 f	2021 f	2021f	f
Tangible		2,451,218		2,451,218	2,526,181		2,526,1S1
fixed assets
Fixed	asset						131
investments
Net current		330,887	63,607	394,494	285,929	58,959	344,88S
assets
		2,782,105	63,607	2,845,712	2,812,241	58,959	2,871,200

					2022f	2021 f
Net income forthe reporting			period (as	per the	(25,488)	812,942
statement offinancial activities)
Depreciation					82,470	&8,993
P/L on disposal of	fixed assets				313
(Increase)/decrease		in debtors			(1,603)	(322)
Increase/(decrease)		in creditors			16,005	3,691
Donated fixed assets						(765,612)
Net cash inflow from		operating	activity		71,697	139,692
Analysis ofchanges	in	net funds
				Balance at		Balance at
				1January		31December
				2022 f.	Cash flows	2022f
Cash in hand				330,004	63,875	393,8?9
				330,004	63,875	393,879
				Balance at		Balance at
				1January		31December
				2021	Cash flows	2021
				f		f.
Cash in hand				260,685	69,319	330,004
				260,685	69,319	330,004