Company Registratlon No. 05899708 Charity Registration No. 1117985 Citygate Church Report and Financial Statements 31 December 2023
City8ate Church Contents Page Trustees and Trust Information Report of the Trustees Independent Examinerfs Report to the Trustees 14-15 Consolidated Statement of Financial Activities 16 Balance Sheet 17 Cash flowstatement 18 Accounting Policies 19-20 Notes to the Accounts 21-35
Citygate Church Trustees and Trnst Infomation Year ended 31 December 2023 Trustees Mr I Salway Mr S D Theunissen Mr R White Mr N Beal Ms. R Millard Mrs C Smith Mr M Truesdale (appolnted 27 lune 2023) Secretary Mr S D Theuni5sen Independent examlners Saffery LLP Midland House 2 Poole Road Bournemouth Dorset BH2 5QY Solicitors Lester Aldridge Russell House Oxford Road Bournemouth Dorset BH8 8EX Bankers HSBC Bank PIC 59 Old Christchurch Road Bournernouth Dorset BHI IEA Company Registration Number 05899708 Cbarlty Number 1117985 PrlDcipal Office 138A Holdenhurst Road Bournemouth Dorset BH8 8AS Elders Mr R White MrT Francis Mr S Theunissen Mr A Oates (resigned 15 September 2023)
citygate Church Report of the Trustees Year ended 31 December 2023 Tru5tee/Dlrectors Report The trustees, who are also directors for the purposes of company law, have pleasure In presenting their Report and Financial Staternents of the Charity for the year ended 31 December 2023. The trustees named above served throughout the year. Oblectlves and Actlvltles Principal Aims & Objectives The main objectives of Citygate Church are to adwance the Christian faith, to proclaim and fvrther 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 vIe 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 deterniine. PriDcipal Activitles In order to achieve Its objectives, Citygate Church work5 through the following core activities: l. Sunday meedngs- Citygate Church meets on Sunday mornings for worship and preaching of the gospel message. 2. Teaching and Training Alpha- a series of semlnar5 and discussion groups forchrlstlans and non Christians alike. used to help people from all backgrounds to explore Christianity. b. Rooted course - a course for those seeklng to become members of Citygate Church. The course enable5 anyone to explore the vision of Citygate Church. c. A number of other courses are run throughout the year including Baptism courses. Marriage courses, Leadership and equipping courses as well as enCOura.g and supporting many courses and conferences run by Cornmission, the group of churches we are involved with. 3. Youth and children'5 work, Sdents to twenties Citygate has a wide range of activity groups for children. Our Sunday activities Indude age appropriate groups for children across our sites and congregations which aim to teach the authentlc Christian message through fun and engaging activities. There are also two youth groups for ages 11- 18 who meet midweek and on Sundays. These groups are fun. thriving communities where young people grow and develop in thelr falth.
Citygate Church Report of the Trustees Year ended 31 December 2023 Students- Citygate students reach out to those in higher education, at BU and AUCB. We are regularly engaging with around So students per week providing teachin& prayer and community. 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 as leading a local church. Zambia Mission Support- supporting lon and Jo Lake in Zambia, as part of a team working with Mission Geeks to bring the gospel message to this area. Commission Apostolic Trust Ltd- Citygate is committed to supporting Commission in its vision to plant churches. training leaders, reach the nations with the gospel and support the poor. Citygate give regularly to the work of Commission nationally and internationally. b. Local Mission Work Little Acorns- a weekly toddlers group gathering at our Southbourne site. This work has been a regular part of Citygate for many years and contt'nues to be one of our most regularly attended group5 Truth be Told a weekly intergenerational storytelling group which seeks to bulld community amongtheyoungestand oldest in our communities. Life Groups - We run a number ofLife groups which meet in each other's homes or at our sites. These groups are essential to the life of Citygate Church as we seek to live life in Jesus, in community and on mission together and build genuine relationships. 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 opportunities for people to meet in groups of 3-4 during the week to studythe bible and build Èach other's faith. We have made these groups possible through accessible content on our website. Citygate Community Hub - The Citygate Community Hub is a partnership between Citygate Church and a number of agencies including Bournemouth Foodbank, providing 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 ofsupport, 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.
citygate Church Report ofthe Trustee$ Year ended 31 December 2023 Achievements and performance Overview In 2023 Russell White, Lead Elder of Citygate Church, with the support of the leadership team and staff. brought our focus on the Kingdom of God.. looking at how we as disciples can be a blessing to our communities and workplace5. Our Community Hub continues to offer vital support to people in need. In 2023 we were able to offer 3509 Food Bank parcels, and provided 158 caseworkers appointments. Alongside our partner organisations we delivered over 1500 drop in appointments. Our Hub team is able to come alongside those in need over a period of time and help access Support from relevant agencies. The Hub is open 5 days a week providing relief, restoration and reform to those in need. We gather every Sunday across our two sites (Bournemouth and Southbourne) as a church community to worship. pray and hear teaching from the Bible. We continue to stream our church meetings from our Bournemouth site. Our venue income at the Citygate centre decreased significantly through the pandemic. Through 2022 we started to see our venue income slowly increase and in 2023 it rose further to £60,588. Included in our venue income was turnover from Arch Coffee House. which was launched in November 2023. By the end of2023 we saw around 100 new members added. 19 people baptised, 28 people completed our Alpha courses. 1029 people received our welcome bags giving them an opportunity to be a part of the church community. and 20 people became Christians. Although numerical growth is important. we are more concerned with personal lives being changed by the gospel and we are therefore thrilled with the many testimonies of people who have been affected in this way throughout the year. Revlew of the yearfs artlvltles Each of the areas of activities of Citygate Church along with the development of the Citygate Centre are outlined below with significant achievements for 2023 noted. l. Sunday meetings One of Citygate Church's key activities are our Sunday meetings where our focus is to worship 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 find their place in Citygate Church. Our average attendance across both sites in 2023 was 688 per week. We continued to stream our meetings everyweek through 2023 and have seen consistentviewers and people finding Citygate through our YouTube channel. In 2023 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.
Cltygate Church Report ofthe Trustees Yearended 31 December 2023 2. Teaching and training Our Alpha Courses were well attended in the year. We also had 124 people attend our Rooted course which helps people get established in building community and released into mission. 3. Youth and children's worK students and twenties Our children and youth work has continued to develop. We contt'nued to provide engaging content for our children through our Sunday gatherings acr05S Slte5. Our Hero Party in October was a great success with around 420 children and their families attending. Our Youth team gather around 60 youth every week on Friday nights and also gather on Sunday nights for more in depth discipleship. Our team took over 60 youth to the Newday event in 2023 for times of worship, teaching and building community. 4. Mission Work Worldwide The projects in Tamil Nadu in India are continuing to serve the local comtnunity, with two churches now established, a school serving over 600 pupi15, as well as an agricultural initiative. There is also a children's home to care for orphans and vulnerable children. We started to support lon and lo Lake in their missional work in Zambia partnering with Mission Geeks, provide social transformation alongside the serving and support a local church. Our support to Commission Apostolic Trust, both in time and monetary resources. is helping to support churches being started. leaders being trained and equipped, and communities being transformed by the Christian message both nationally and internationally. We also provide free office space to Commission throughout the year. Local Our established local ministries and projects such as Little Acorns continue to support and serve the local community. Our community ministries also serve different spheres of our society and they have eontinued to gather momentum in 2023. We also have a number oflocal missional partners who we support in a number of ways who enable us to fulfil our mission. Ministries Mighty Oaks A coffee morning for the over 60s, providing frtendship and support on a weekly basis. Transfom- A support and bible studygroup forthose in recovery from addiction. Student ministry Supporting students through teaching. building community and discipleship every Tuesday night during term time.
citygate Church Report of the Trustees Year ended 31 December ZOZ3 Missional Partners Bournemouth Foodbank- Providing emergency food and support to local people in crisis. Safe Families - Offering hope, belonging and support to children, families and care Eivers, in partnership with local churches. PACE - Helping everyone in schools explore the Christian faith through assemblies, lessons and lunchtime clubs. Teen Challenge Dorset - Helping young people who have developed life controlling problems, especially drug and aleohol addiction. Christmas Hamper Appeal - Each year, delivering over 200 hampers to families in cri515 over the Christmas period. Bournemouth Town Pastors- Showing the love of Jesus, in practical and non-iudgemental ways. by providing items to help those in need on nights out in Bournemouth town centre. - A21- An anti-human tralTicking charity promoting awareness and support for victims ofhuman traTricking. These groups are making a tangible difference in people's lives and we are seeing a number of those attending The Citygate Centre The Citygate Centre is being significantly utilised by Citygate Church ministries as well as the wider community. Citygate Events Ltd, Citygate Church's trading arm, having started trading in 2014, continued in its activity throughout 2023. 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 enterprises to corporate businesses as well as Citygate and Commission ministries. Citygate Events Ltd had turnover of £60,588 [2022.. £54,620) for the year. This income includes Arch Coffee House that was launched in November 2023. We took the decision to continue to give Commission the use of some office space. This income has allowed us to significantly sub5idise the centre running costs and we look to grow our turnover in subsequent years. Communications and resources Throughout 2023 we continued to develop our website. Our website traffic has significantly increased over the last few years and is often a person's first interaction with Citygate church as well as our main way of finding out and signing up to Citygate events that are run. In 2023 we continued to invest significantly in our social media activity. Natalie King has formulated and implemented a strategy for engaging our Citygate family and guests on Instagram and Facebook and we are seeing high levels of engagement. We were able to take on a part time Communications assistant who supports Nat King in her role as communications manager. We also send regular updates on Citygate attivities through our weekly e-bulletin.
citygate Church Report of the Trustees Year ended 31 December 2023 Incoming resources Total incoming resources for the year were £866k (2022: £714kJ. This income is made up of donations, event ticket income. rental income. In 2021 the Southbourne Evangelical Church buildingwas transferred to the Citygate Charity. Gifted profits from Citygate Events Ltd. Undesignated donations are mainly received from Citygate Church members and those who would call Citygate their church. These gifts amounted to £645k (2022.. £534k). Gifted profits from Citygate Events Ltd amounted to £33k (2022= £48k}. The trustees set out some funding objectives for the gift week in 2023. Funds raised during the gift week were to fvnd major projects such as,. the development of the Southbourne site, investing in a cafe at our Bournemouth site, and supporting local and global missions. From gift weeks. we raised donations of£98k [2022.. £68k). Future objectives As a church we saw unprecedented growth in attendance on our Sundays and mldweek events in 2023. We started a second morning meeting atour Bournemouth site to accommodate ourgrowth and capacity- In 2024 our Vksion wtll continue to be 'seeing lives transformed, every dayi acr055 the ba but our focus for 2024 will be on building on our infrastructure to sustain growth. We will be purchasing a new site for our Southbourne congregation which is almost at capacity. We will look to grow our Community Hub and resource a caseworker role and continue to partner with agencies that bring relief to those in need. We will look to partner and set up social action ministries that bring restoration and be a voice for social reforni. Citygate Church is now a multisite church and we believe that more sites will be added over the years in order to see lives transfonned across the bay. We will continue to welcome visitors from all walks of life whether through our community outreach or during our Sunday services and integrate them into Citygate church, helping them to find their place to belong. Our Alpha courses will continue to be key activities in helping people to explore Christianity and grow i their faith. Finally, continuing to build a strong administrative base is keyin orderto facilitate growth in all the above pursuits and demonstrate sustainable good practice as a UK charity. Grant maklng poliry Grants are made to organisations or individuals that we have long standing relationships with. We brought an end to our regular financial sUPPOrt to Steve and Beth Deveraj, who have moved back to the UK We are privileged to have been able to support their work in Tamil Nadu in India, starting a school and church.
citygate Church Report ofthe Trustees Year ended 31 December 2023 We have brought an end to our regular financial support of Dave and Karen Priest who were workittg in the Middle East as part of a mission team reaching into thi5 area. They have moved back to the UK and are serving as part of Citygate Church. We have continued to support our missional parthers: The PACE Trust,. Teen Challenge Dorset; Safe Families,. Bournemouth Town Pastors, A2 1. 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 £30,000. Reserves Policy The trnstees review the chariWs reserves regularly in the light ofcharity Commission guidance. The trustees believe that the charity should hold free reserves of between three and six month5 of regular church giving income, as it is believed that this will provide sufficient funds to respond to any shortfalls in donations and event income and would cover all costs in unforeseen circumstances. The charlS current reserves position is as follows.. The total funds held by the charity at 31 December 2023 are £2,830k [2022.. £2,846k). There is £50k [2022-. £64k} for restricted lunds. Restricted funds arise where gifts are received for specific purposes as outlined by the giver. Expenditure is distributed in line with these requirements. In 2023 Citygate Church received donations and other income to the value of £33k for restricted purposes. The apportionment of the funding is specified in note 16 of the accounts. £817k (2022.. £852k) has been designated by the trustees at 31 December 2023. The balance designated at 31 December 2023 is the amount that the trustees feel should be set aside in case of emergency works required to be carried out on the building. Within the total funds there is £1.670,909 [2022: £1,555,365) which could only be realised by selling the fixed assets held by the charity. The total free reserves held by the charity at the year-end are £295.860 (2022.. £374,635}. This amount is within the policy set by the trustees as three to six months of regular church income [£215k and E430k). SupporL volunteers and other organlsatfions Citygate Church is only able to continue in the work it does because of the time and resources given by volunteers. The trustees express their thanks for the ongoing generosity of individuals irL 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 22 members of staff [both full-time and part-time)
Citygate Church Report of the Trustees Year ended 31 December 2023 The trustees wish to tske this opportunity to thank all stsff, past and present, for their service and commitment Remuneradon polley 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 a systematic basic and weighted depending on the level of responsibility and value that each category is to the organisation. Appraisal review feedback is also given to the trustees and used in detennining where on the scale each employee is performing based on the matrix. Salaries are reviewed at the end of each financial year and coincide with the produetion of bltdgets. 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 belief of the Christian faith. The nature of this work varies enormously, but typically. churches will engage in a number of different projects a recent survey of churches associated with 'Commission', found that each church was involved in an average of seven social action projects. The most common are: Mothers and toddlers group5 Marriage counselling /courses Community festivals1n days Debt counselling Children's clubs (not including Sunday school type activities) School assemblies / RE work Parenting helplcourses Food distribution Caring for the Elderly [not exclusively for church members) Youth work While these are the most Cotnmon, there are rnany others which churches run, and also in conjunction with other churches in their local vicinity. These include street patrols. sex workers/ traffickin pregTrancy/postabortion help, working with the homeless and other community improvement initiatives (such as clean ups). Working with those in or recovering from addiction (e.g. drugs/alcohol) is also a common social action project among this family of churches. Citygate Church is involved in most of the above actlvities and its work among those in recovery from addirtion and abuse as well its support and reaching out to sex workers, is benefiting the community it serves. Our public meetings on Sundays provide an opportunity for teachin& 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 sense of community and also to envision church members to serve their own local community. The trustees believe that the charity meets the public benefit requirements and have Complied with the duty in Section 4 and 17 of the Charities Act 2011 and that we have given due regard to the guidance issued by the Charity Commission on delivery of public benefit. including the Supplementary Guidance. io
citygate Church Report of the Trustees Year ended 31 December 20Z3 Structure, 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 companls Memorandum of Association established the objects and powers of the charitable company. The company is governed by its Articles of Association. Recruitment and appointment of Trustees Trustees are recruited and appointed by the members 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 may also appoint a director to serve until the next Annual General Meeting, at which time he or she would cease to hold office but would be eligible for election. Induction and training of trustees All trustees are considered to be highly experienced and skilled individuals. Training is provided where considered necessary. Organisational structure Overall, Citygate Church is led by Russell White and a team of elders. They are responsible 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. which leadership is accountable to God for every aspect of church life including the oversight of the work of the Trustees. The board of trustees consists of two executive trustees, of whom 2 are elders (Russell White and Sean Theunissenj. and 4 nonexecutive trustees. The non-executive trustees bring experience and expertise in business. human resources. risk management, inforniation governance, security and law. 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.
Citygate Church Report of the Trustees Year ended 31 December 2023 Related parties The charity was born out of a movement of churches In the United Kingdom and across the world called Newfrontiers. Newfrontiers ha5 now multiplied into a number of networks which work both individually and in partnership where there is 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 Comrnission Apostolic Trust Limited. The charity wa5 established on 14 November 2012 and runs the above activities under its charitable objectives. Risk management The trustees have overall responsibility for the charitys internal control. Such a system can provide only reasonable and not absolute assurance against errors or fraud. There is a clear delegation of the trustees. authority through the executive trustees and the elders to the rest ofthe 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 charity against the budgeton a monthly basis. A register of the risks faced by the charity is being developed, identifying the major strategic and operational risks faced and how they are being managed. The major risks identified are reputational risk and loss of key staff. Citygate Church is developing a register of the key risks identified. Reputational risk is managed through a number of strategies including accountability ofsenior leaders and clear management of ommunications and public relations. Loss of key stsff risks are rnitigated to an extent through the perfomance appraisal proces5 which encourages open communication and line management of staff, as well as a cleaT policy on reviewing salaries and other benefits. The trustees are satisfied that systems are in place to monitor, manage, and mitigate the charities exposure to major risks. They consider that the development ofthe Chari5 reserves and reviewing internal controls and risk will provide the eharity with adequate risk assurance and su1¢ent resources in the event ofadverse conditions. They also recognise that the nature of some ofthe charitys work requires active acceptance and management of some risks when undertaking activities to achieve the objeetives of the charity. Tntees. responslbllldes In relation to the flnandal statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with appllcable law and United Kingdom Accounting Standards [United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently.. observe the methods and principles in the Charities SORP; 12
Citygate Church Report of the Trustees Year ended 31 December 2023 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 explained in the financial statements.. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charlty 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 with 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. The trustees are responeible for the maintenance and integrity of the corporate and fiiiancial infonnation included on the charitsble CoMpanS website. IEgislation in the United Kingdom governing the preparation and dissemination of financial statements tnay differ from legislation in other jurisdictions. Independent Examiners Saffery LLP, the Charis independent examiners are wllllng to remain tn office and a resolution to reappoint them will be proposed at the Annual General Meeting. The Trustees have taken advantage of the small companies, regime in preparing the Report to the Trustees. half of the Trustees: Mr I S Salway Chair of Trustees Date 25 June 2024 13
Citygate Church Independent Examlnerfs Reportto the Trustees of Cltygate Church Limited I report to the charity trustees on my examination of the accounts of the Charity for the year ended 3 1 Decetnber 2023. Respective responsibilities of trustees and examiner As the charitys trustees ofthe Company (and also its dirertors for the purposes ofcompany law} you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Art2006 {'the 2006Arf). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of your charlS accounts as carried out under section 145 ofthe Charities Act 2011 Cthe 2011 Act). In carrying outmy examination I have followed the Directions given by the Charity Commission under section 145(5} (b) of the 2011 ACL Basls of Independent examlnerfs report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It also includes considerdtion of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view and the report 15 limited to those matters set out in the statement below. Independent examlner's statement Since the Company's gross income exceeded £250,000 your examiner rnust be a mernber ofa body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ICAEW. which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act: or 2. the accounts do not accord with those records: or 3. theaccountsdo notcomplywith theaccountingrequirementsofsection396ofthe 2006Aetother than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination- or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Prartice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 14
Citygate Churth Independent Examlnerfs Report to the Trnstees of Citygate Church Limited I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. S• LLP Casidhe Baleri ACA CTA Forand on behalfofsaffery LLP Chartered Accountants Midland House 2 Poole Road Bournemouth Dorset BH2 5QY Date.. 11 July 2024 15
Citygate Church ConsolSdated Statement of Flnanclal Activities (including Income and Expenditure account) For the Year ended 31 December 2023 Unrestrlrted funds Z023 estrlrted funds 2023 Notes 2023 2022 Income Donations 742.867 Z5,700 768,567 636,494 Other trading activities 60.588 60,588 54,620 Charitable activities 29,425 7,187 36,612 22,858 Total income 832,880 32,887 865,767 713,972 Expenditure Raising funds Charitable activities 28.285 803,296 371 46,532 28.656 849,828 7.549 731,911 Total expenditure 831,581 46,903 878,484 739.460 Net deflclt 1,299 (14,016) (12.717) [25.488) Reconciliation of funds.. Total funds brought forward 2,781.974 63,607 Z,845.581 2,871,069 Total funds caTried forward 2,783,273 49,591 2,832,864 2,845,581 All gains and losses are included above. The deficit for the year for Companies Act purposes was £12,717. (2022- Deficit £25,488) The notes and accounting policies on pages 19 to 35 forni part of these accounts. 16
Otygate Church BalaDce Sheets at 31 December 2023 2023 Group 2022 Charfty Group Charity Notes Fixed assets Tangible assets Investments li 12 2.439,757 2,439,757 131 2,451.220 2,451.220 131 2,439,757 2,439,888 2,451,220 2,451,351 Current assets Debtors Cash atbank and in hand 76,748 341,607 13 52,517 401,415 86,799 341,532 34,340 393,879 453,932 428,331 428,219 418,355 Credltors: Amounts falling due within one year (60,825) (35,225} (33.858) (23,994) 14 394,361 Net current assets 393,107 393,106 394.361 Total assets less current liabilitles 2,832,864 2,832,994 2,845,581 2.845,712 Funds Restrirted funds Unrestrfirted funds 15 16 49,591 2,783.273 49,591 2.783,403 63,607 2.781,974 63,607 2,782,105 Total funds 17 2,832,864 2,832,994 2,845,581 2,845,712 These accounts have been prepared in accordance with the provisions applicable to companies Subject to the small companies. regime. Approved by the Board ofTrustees on .-J and signed on its behalf by r I Salway Company number: 05899708 Mr S Theunissen The notes and accounting policies on pages 19 to 35 fonn part of these accounts. 17
Citygate Church Consolidated cash flow statement Year ended 31 December 2023 Notes 2023 2022 Cash flows from operating actlvltfies: Net cash provided by operating activltles 21 87,362 71,697 Cash flows from Investlng activities: Purchase of property, plant and equipment Net cash used In Invesdng activities 79,826 7,822 [79,826) (7,822) Change in cash and cash equSvalents In the reporting perlod 7,531) 63,875 Cash and cash equivalents at the beginning of the reporting period 393,879 330.004 Cash and cash equivalents at the end of the reporting perlod 22 401,415 393,879 18
Citygate Church Notes to the accounts Year ended 31 December2023 Accountlng pollcles Basis 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 Prartice - Accounting and Reporting by provisions of the Charities SORP (FRS 102) Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland [effective I January 2019) and the Companie5 Act 2006. Citygate Church constitutes a public benefit entity as defined by FRSIO2. The trnstees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. ConsolSdatlon These accounts present the results of the Charity and its wholly owned subsidiary Citygate Events Limited. The Charity has taken advantage of the exemption under section 408 of Companies Act 2006. not to publish its own Statement of Financial Activities. The Charity made a deficit for the financial year of £12,717 [2022.. deficit £25,488}- Investments Investments are stated at historical cost less provision for any diminution in value. Fund Accounting The general unrestricted fund is available 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 restrictions on their expenditure imposed bythe donor or through the terms of an appeal. Fixed Assets All fixed assets are initially recorded at cosL All assets costing more than £400 are capitalised. Depreciation Depreciation is calculated so as 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 Other plant and machinery Freehold and leasehold property 25% reducing balance 25Q/o reducing balance 2% on a straight line basis E9
atygate Church Notes to the accounts {continued) Year ended 31 December2023 Penslon costs The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. The annual contributions payable are charged to the stateffient of financial activities. Incoming Resources All incoming resources are included in the statement of financial activities when the charity is entt'tled 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 tncluded 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 whej) the charity becomes uiiconditionally entitled to the granL Investment income, being interest, Is included when receivable. Incoming resources from grants which are related to performance and specifie deliverables are accounted for a5 the charity earns the rights to consideration by its performance. Resources expended Expenditure is recognised on an accruals basis a5 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 beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Support costs include central functions and have been allocated to activity cost categories on a basis consistentwith the time spenL Governance costs include those costs associated with meeting with Constitutional and statutory requirements of the charity and include the accountancy fees and costs linked to the strategic management ofthe charity. 1.10 Cash and cash equivalents Cash and cash equivalents comprise cash in hand and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 1.11 Financlal Instruments The group has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are recognised initially in the accounts at transaction price, including any transaction costs. At the end of each accounting period, basic financial instruments are recognised at amortised cosL 20
CityBate Church Notes to the accounts (continued) Year ended 31 December 2023 1.12 Critical estimate and frudgements and key sources of estimatlon uncertalnty In the application of the ChariWs accounting policies, the trustees are required to rnake judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision effects both current and future periods. Donations and legacies Unrestrlrted funds Restricted funds Total funds 2023 Unrestrlrted funds Restrirted funds Total funds 2022 Donations General gifts 644,757 25,700 670,457 534,196 23,496 557.692 Designated gifts - Building Fund 98.110 98,110 78.802 78,802 742,867 25,700 768,567 612.998 23.496 636,494 Other trading activities 2OZ3 2022 Rental income Café income 52,344 8,254 54,620 60.588 All income from other trading activities was unrestricted in both years. Charltable Actlvltles Unrestricted funds Restrirted funds Total Total funds funds 2023 20Z2 Other events and activities 29.425 7,187 36,612 22,858 All income from other trading activities was unrestrirted in the prior year. 21
Citygate Church Notes to the accounts (contlnued) Year ended 31 December 2023 Analysis of total resources expended Current year (note 7) Other dirert costs (note 6) Support costs Staff costs Total 2023 Grants Costs of altIeS for generating funds Fundraising expenses Costs in respect of Citygate Events Ltd 1.414 1,414 27,242 27,242 28.656 28.656 Charitable actSvttles Citygate Centre Sunday meets'ngs Mission Youth and children's work Training and teaching Pastoral care 120,740 30.551 32,424 58,075 213,760 18.812 47,114 24.122 25,998 34.663 25,998 17.332 360,498 84.026 145,732 99.529 40,196 25,815 35,045 29,252 605 34,663 34,663 89,730 70,313 40,196 302,650 333,665 173,317 849,828 Governance Total resources expended 40,196 302,650 362,321 173,317 878,484 Support staffcosts 116,337 (116,337) 418,987 56,980 22
Citygate Churth Notes to the accounts (continued) Yearended 31 December2023 Analysis of total resources expended (continued) Prlor Year {note 7) Other dlrect costs {note 6) Support costs Staff costs Total 2022 Grants Costs of aetlvltle5 for generating funds Fundraising expenses Costs in respect of Citygate Events Ltd 1,264 1,264 6,285 6,285 7.549 7,549 Charitable activities Citygate Centre Sunday meetings Mission Youth and children's work Training and teaching Pastoral care 98,287 28,036 30,040 56.014 23.651 31.950 157,442 20,635 29,919 22.255 18,600 956 29,204 34,036 2 1,850 17.019 34,036 34,036 284,933 82,707 125.754 95,288 76,287 66,942 43,945 43,945 267,978 249,807 170,181 731,911 Total resources expended 43,945 267.978 257,356 170.181 739,460 Support staff costs 115,639 115,639 383,617 54.542 23
Cltygate Church Notes to the accounts (contlnued) Yearended 31 December2023 Allocation of support costs Current year Total Church MIs51on Teachsng 2023 activities activitie$ Tralning Buildings Property costs Travel costs stsff costs 1.853 371 834 370 278 23,267 52,352 23,267 17,451 116,337 11,935 8.266 3,001 Office costs Information Technology Teaching & training costs Finance costs Cornmunications Governance costs.. Auditand accountancy Legal and professional Stoffcosts 2,387 1.653 600 5,371 3.720 1,351 2,387 1.653 600 1,790 1,240 450 2,529 2.634 506 527 1,138 1.185 506 527 379 395 5,186 1.037 2.334 1,037 778 360 72 162 72 54 21,216 4,243 9,S46 4,244 3,183 173,317 34,663 77,993 34,663 25.998 Prioryear Total Church Mission Teaching 2022 artivlties activities TraSning Bulldlngs Property costs Travel costs Staff costs Office costs Information Technology Teaching & training costs Finance costs Cornmunications Governance costs: Auditand accountancy Legal undprofe55ional Staff costs 2,454 491 1.104 491 368 115,640 11.197 9,741 1.819 1,792 3,014 23,128 2,239 1,948 364 358 603 52,038 5.039 4,384 818 807 1.356 23,128 2.239 1,948 364 358 603 17,346 1,680 1,461 273 269 452 5,187 910 3,273 382 622 359 65 225 26 43 18.970 3,333 11,966 1,396 2.275 170,182 33,441 81,014 30,937 24,790 24
Citygate Church Notes to the accounts (continued] Year ended 31 December 2023 Grant expenditure The charity made the following grants during the period.. Local Worldwide 2023 Local Worldwide 2022 Mission work in India Mission work in Beirut Mission work with the poor Commission Apostolic Trust Limited Westpoint Other local mission work 5,814 5,814 5,640 5,640 9,100 9,100 10,718 10,718 9,744 9,744 23,664 23.664 19.461 19.461 23,664 16.532 40.196 19.461 24,484 43.945 Net incorning resource5 for the year This is stated after charging.. 2023 2022 Depreciation Independent examiner's fees 91,126 4,300 82.470 4,300 Staff costs Total stsff costs were as follows: 2023 2022 Wages and salaries Social security costs Pension costs 412,952 28,270 14,300 364,969 24.974 12,684 455,522 402,627 The average numbers of employees during the year, calculated on the basis of full-time equivalents, was as follows= 2023 2022 No 14 Average number ofemployees 17.5 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 £174,787 [2022: £168.696}. 25
City8ate Church Notes to the accounts (continued) Yearended 31 December2023 io Trnstees. Remuneration The Memorandum of Association authorises the payment of remuneration to trustees for services other than arting as a trustee. The following paragraphs outline the payments so made. Mr S D Theunissen is a trustee of the charity. During the year, Mr S D Theunissen received a salary of £41.182 (2022.. £38,041) and pension contributions of £1,747 [2022: £1,590) were made on his behalf, for his role as finance dirertor. Mr R White is a trustee of the charity (Started 25 May 2016) During the year, Mr R White received a salary of £48,786 (2022.. £45,917) and pension contributions of £2,127 (2022.. £1,984) were made on his behalf. for his role as Elder of the Church. No other trustees received any remurkeration 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 charity during the current or previous year, other than as disclosed in note 18. No expenses were reimbursed to any trustee during the current or previous year, other than as disclosed in note 18. 26
Cltygate Church Notes to the accounts {CODtinued) Yearended 31 December 2023 li Tanglble tlxed assets- Group and ChaTIty Land and buildings Other plant Total machlnery Cost or valuation At l January 2023 Additions Disposals 2,744,365 19.973 409,577 59.853 3,153,942 79,826 At31 December2023 2,764,338 469,430 3.233.768 Depreclatlon At I January 2023 Charge for the year On disposals 380.861 56.000 321.861 35,289 702,722 91,289 At 31 December 2023 436,861 357,150 794.011 Net book value 31 December 2023 2.327,477 112,280 2,439,757 31 December 2022 2,363.504 87,716 Z,451.220 Land and buildings represent costs incurred in respect of premises in freehold and long leasehold property totalling El.946,414 (2022.. £1,934,172). Depreciation charged in respect of the propertyamounted to £39,641 [2022.. £39,228) 12 Investments Movement in value: 2023 2022 Group Charlry Group Charlty Costat 31 December 2023 and 31 December 2022 131 131 Historical tost at 31 December 2023 and 31 December 2022 131 131 The charity owns 100% of the issued share capital of Citygate Events Limited, a comp3ny registered in England and Wales (07734479). The subsidiary undertakin& Citygate Events Limited lets and operates the conference and exhibition centres of the Citygate Centre. 27
tygate Church Notes to the accounts (continued) Year ended 31 December 2023 12 Investments {contlnued) A summary of the subsidiary undertaking results for the year is given below: 2023 2022 Gross income Gross expenditure (excluding gift aided profits to charity) 60,588 [27.242) 54.620 (6,284) Net surplus before donating profits to charity 33.346 48,336 At the balance sheet date the aggregate share capital and reserves of the subsidiary undertaking stood at £1 [2022: £1) 13 Debtors 2023 Group 2022 Charity Group Charity Trade debtors Amounts owed by group undertakings Prepayments VAT recoverable Gift aid debtor Other debtors 21,213 11,990 46.422 5,680 4,722 4S,626 12,202 5,109 8.635 5,358 12.202 2,192 8.635 5,358 15,726 3,769 6.997 2,168 14.336 2,899 6.997 2,168 52,517 86,799 34,340 76,748 14 Credltors 2023 2022 Group Charity Group Charity Amounts due within one year: Trade creditors Deferred income PAYE and social security Accruals 33,718 21.424 (19) 5.702 29,542 16,915 9.865 (538) 7,616 16,916 (19) 5,702 [538) 7.616 60,825 35.225 33,858 23.994 28
atygate Church Notes to the accounts [con¢inued) Year ended 31 December2023 15 Restricted income fvnds Group and Charlty Balance at Balance at Current year I lanuary IncomiDg Outgoing 31 December 2023 2023 resources resources Transfers Oasis refuge Turkey relief fund The Ark Community Hub D Goldsworthy- The Ark 38 38 261 261 3,666 25,399 168 3,666 21,948 670 16.990 13,539 502 636 Covid-19 Voc21 Christtnas Hamper Appeal 2,074 (2,315) 5.950 50 4,239 8,904 1,488 1,923 11.066 3.788 50 [3) Kids work Sleepsafe Westpoint restricted Support & Outreach DCF Southbourne 50 {3) 249 4,330 2,000 25,000 240 2,692 2,393 4,031 2,000 25,000 Totsl 63,607 32,887 46,903 49,591 29
Cltygate Church Notes to the accounts (continued) Year ended 31 December 2023 15 Restrlrted income funds (contfinued) GTOUP and Charity Prior year Balance at Balance at I lanuary Incorning Outgoing 31 December 2022 2022 resources resources Transfers Oasis refuge Ukraine The Ark Cotnmunity Hub Youth D Goldsworthy- The Ark 38 38 4,253 4.253 3,666 20.568 895 893 3,666 21,948 2.480 i.ioo 89S 223 670 Covid-19 Vocal Christmas HamperAppeal 1,286 (1,910) 2,634 1,372 4,027 12.471 584 4,432 9,155 2,074 (2.315) 5,950 Sleepsafe Westpoint restricted Support & Outreach Priest Donation 523 120 5,246 526 {129) 1,250 loo (3) 249 4.330 334 loo 2,000 DCF Southbourne 2,000 25,000 25,000 Total 58,959 27,037 22,389 63.607 Restricted funds are made up as follows: Oasis Refuge- Donation received specifically for our work with the Women's Refuge. Ukraine fund - DonatSons received specifically to support Ukraine Christian Ministries who are providing shelter to those displaced from their homes across the country. The Ark- A donation given bythe ASDA Foundations for Citygate Church's work among the poor and vulnerable. A large proportion of the activities relate to work among the homeless. Community Hub - A fund to support Citygate Community Hub which is a partnership of local agencies. charities and churches in Bournemouth supporting people with social, financial and health issues. It is a secure drop-in providing emergency food in partnership with Bournemouth Foodbank and support to local people in crisis. Youth- A donation to be used forouryouth rninistry. D Goldsworthy - The Ark - A donation to support our work wlth the poor and vulnerable including the homeless. Covid-19 - A fund set up to support those affected by Coronavirus who are not able to access government support 30
citygate Church Notes to the accounts (contlnuedj Yearended 31 December 2023 15 Restrfirted income funds (continued) Vocal - Donations received from our vocal community 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 5elf- 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 Christmas. Sleepsafe- A project set up in partnership with Faithworks Wessex and other local churches to provide shelter at the Citygate Centre for the homeless during the coldest months of the year. We5tpoint restricted- Donations received specifically to fund individuals Westpoint Event costs. Support & Outreach- A donation to support those in need ofour outreach work. Priest Donation - Donation to support Priests work overseas DCF- A fund used to help cover stock costs for the hamper project and some salary required for our Community Worker to ensure the food bank remains operational. Southbourne- A fund used for development of the new Southbourne site. Turkey Relief Fund - To provide relief to those Jffected by the earthquakes in Turkey. Kids Work- A fund specifically to go towards equipping Kids Work. 16 Unrestrfirted funds Group Current year Balance at Losses on Outgoing revaluation Balance at l January Incomlng 31 December 2023 resource Resources /TraDSfers 2023 Designated funds= Building Gift Week Southbourne. Cash Southbourne - Building 40,361 270 100.276 42,222 70,810 5.827 17,048 1,591 29,466 2 1,423 766,308 27,250 784,254 (898) 851,865 100,546 135,907 693 817.197 General funds 1,930,109 732,334 695,674 693 1,966.076 2,781,974 832,880 831,581 2,783,273
Citygate Church Notes to the accounts (contlnued) Year ended 31 December 2023 16 Unrestricted funds {continued] Charity Current year Balance at Losses on revaluatio 31 December Balance at l January Incomin Outgoing Z023 resource Resources ITransfers 2023 Designated funds.. Building Gift Week Southbourne - Cash Southbourne- Building 40,361 270 100,276 42,222 70,810 5,827 17,048 1,591 29.466 21.423 766,308 27,250 784,254 (898) 851,865 100,546 135,907 693 817,197 General funds 1,930,240 705,092 668,433 1,966,900 2,782,105 805,638 804,340 2,783,403 Group Prlor year Balance at Losses on Balance at I lanuary Incomlng Outgolng revaluatlon 31 December 2022 resource Resollr¢es /TraThsfers 202Z Designated funds.. Building Southbourne- Cash Southbourne- Building 58,287 24,949 801,566 72,728 6,261 90.654 3,960 17,312 40,361 27.250 784,254 884,802 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 33
Citygate Church Notes to the accounts (contlnlled) Yearended 31 December 2023 16 Unrestricted funds (continued) Charlty Prior year Balance at I january Losses on revaluatio Balance at Incomin Outgoing 31 December 2022 2022 resource Resource ITransfers Designated funds.. Building Southbourne- Cash Southbourne- Building 58,287 24,949 801,566 72,728 6,261 90,654 3,960 17,31Z 40,361 27,250 784,254 884,802 78.9B9 111,926 851,865 General funds 1927,439 601661 598 860 1,930 240 2,812,241 680,650 710,786 2,782,105 Designated funds are made up as follows.. The Building fund relates 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 Evangelical Church during the year, set aside to be spent on future church running costs. The Southbourne building fund relates to the asset transferred from Southbourne Evangelical Church during the year, held as freehold property. The Gift Week designated fund relates to Money donated to be used to fund major projects such as; the development of the Southbourne site, investing in a cafe at our Bournemouth site, and supporting local and global missions. 33
Citygate Chur¢h Notes to the accounts (continued) Year ended 31 December 2023 17 Analysls of net assets between funds Funds balances are represented by: Group Unrestrlcted Restricted funds funds 2023 2023 Total Unrestricted nds fvnds 2023 2022 Restrirted funds 2022 Total funds 2022 Tangible fixed assets Net current assets 2,439,757 2,439,757 2,4SI,218 2,451,218 343,516 49,591 393,107 330,756 63,607 394,363 2,783,273 49,591 2032,864 2,781,974 63,607 2,845.581 Charlty Unrestrlcted Restrirted funds funds 2023 2023 Totsl Unrestrlrted funds funds 2023 2022 Restrirted funds Z022 Total funds 2022 Tangible fixed assets 2,439,888 2,439.888 2,451.218 Z.451,218 Net current assets 343.515 49.591 393.106 330,887 63,607 394,494 2,783.403 49.591 2.832.994 2,782,105 63.607 2,845,712 Designated funds consist of £768,308 (2022: £784,254) tangible fixed assets and £50,889 [2022: £67,611) net current assets. 18 Related party transactions During the year, 4 trustees, (2022= 1] were reimbursed £5,630 (2022: £10} for travel, caterin& books, and refreshment expenses. The charity owns 100% of the issued share capital of Citygate Events Limited, a company incorporated on 9 August 2011. Mr S D Theunissen and Mr I S Salway are directors of this company. As at 31 December 2023, Citygate Events Limited owed Citygate Church £44,422 [2022: E45,626} which prlmarily relates to the gift aid distrlbution payable. 34
Citygate Church Notes to the accounts (continued) Year ended 31 December 2023 19 Company Ilmlted by guarantee Citygate Church is a company limited by guarantee and therefore has no share capital. In the case of a winding up each member has guaranteed to contribute an amount not exceeding £10. At 3 1 December 2023, the total of such guarantees was £40 {2022.. £40). 20 Taxation Citygate Church is a registered charity and can claim exemption from Corporation Tax on income and gains which are applied for charitable purposes under section $05, Income and Corporation Taxes Act 1988. The subsldiary company is subject to Corporation tax. 21 Reconcllfiatlon of net Income to net cash flow from operating activities 2023 2022 Net Income for the reportlng perlod (as per the statement of financial activities) Depreciation PIL on dispc>sal of fixed assets [Increase)/decrease in debtors Increase/(decrease) in creditors (12.717) (25,488) 91,289 82.470 313 [1,603) 16,005 (18,177) 26.967 Net cash inflow from operating activity 87,362 71,697 22 Analysis of changes in net funds Balance at I january 2023 Balance at 31 December 2023 Cash flows Cash in hand 393,879 7.536 401,415 Balance at I January 2022 Balance at 31 December 2022 Cash flows Cash in hand 330 004 63,875 393 879 330,004 63,875 393,879 35