Company Registration No. 05899708
Charity Registration No. 1117985
Citygate Church
Report and Financial Statements
31 December 2024

Citygate Church
Contents
Page
Trustees and Trust Information
Report of the Trustees
3-13
Auditor's Report to the Trustees
14-18
Consolidated Statement of Financial Activities
19
BaEance Sheet
20
Cash flow statement
21
Accounting Policies
22-23
Notes to the Accounts
24-39

Citygate Church
Trustees and Trust Inforniation
Year ended 31 December 2024
Trustees
Mr J Salway
Mr S D Theunissen
Mr R White
Mr N Beal
Ms. R Millard (resigned 10 June 2024)
Mrs C Smith (resigned 4 March 2025)
Mr M Truesdale
Secretary
Mr S D Theunissen
Statutory auditors
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
Bournemouth
Dorset
BHI IEA
Company Registration Number
05899708
CharltyNumber
1117985
Prlnclpal Office
138A Holdenhurst Road
Bournemouth
Dorset
BH8 8AS
Elders
Mr R White
Mr T Francis
Mr S Theunissen

Citygate Church
Report of the Trustees
Year ended 31 December 2024
Trustee/Directors Report
The trustees, who are also directors for the purposes of company law, have pleasure in presenting their
Report and Financial Statements of the Charity for the year ended 31 December 2024.
The trustees named above served throughout the year.
Objectives and Activities
Principal Alms & Objectives
The main objertives of Citygate Church are to advance the Christian faith, to proclaim 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 charitable purposes as the trustees from time to time in their absolute discretion
determine.
Principal Activities
In order to achieve its objectives, Citygate Church works through the following core activities..
l. Sunday meetings- Citygate Church meets on Sunday mornings for worship and preaching of the
gospel message.
2. Teaching and Training
a. Alpha- a series of seminars and discussion groups for Christians and non Christians alike,
used to help people from all backgrounds to explore Christianity.
b. Rooted course - a course for those seeking to become members of Citygate Church. The
course enables anyone to explore the vision of Citygate Church.
number of other courses are run throughout the year including Baptism courses,
Marriage courses, Leadership and equipping courses as well as encouraging and
supporting many courses and conferences run by Commission, the group of churches we
are involved with.
3. Youth and children's work, students to twenties
Citygate has a wide range of activity groups for children. Our Sunday activities include age
appropriate groups for children across our sites and congregations which aim to teach
the authentic Christian message through fun and engaging activities. There are also two
youth groups across sites for ages 11-18 who meet midweek and on Sundays. These
groups are fun, thriving communities whereyoung people grow and develop in their faith.

Citygate Church
Report of the Trustees
Year ended 31 December 2024
b. Students - Citygate students reach out to those in higher education, at BU and AUCB. We
are regularly engaging with around 50 students per week providing teachin& prayer and
community.
4. Mission Work
a. Worldwide
Zambia Mission Support- supportingjon and Jo Lake in Zambia, as part of a team working
with Mission Geeks to bring the gospel message to this area alongside social
transformation projects.
Commission Apostolic Trust Ltd- Citygate is committed to supporting Commission in its
vision to plant churches, train leaders, reach the nations with the gospel and support the
poor. Citygate gives 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 continues to be one of our most
regularly attended groups
Truth be Told
a weekly intergenerational storytelling group which seeks to build
community among the youngest and oldest in our communities.
Life Groups- We run a number of Life 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 each 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.

cfitygate Church
Report of the Trustees
Year ended 31 December 2024
Achievements and performance
Overview
In 2024 Russell White, Lead Elder of Citygate Church, with the support of the leadership team and staff,
brought our focus on IOOOS of Kingdom moments; looking at how we as disciples can be a blessing to our
communities and workplaces.
Our Community Hub continues to offer vital support to people in need. In 2024 we were able to offer
3275 Food Bank parcels and provided 2863 caseworkers 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 4 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 2024 it rose further to £166,380. Included in our
venue income was turnover from Arch Coffee House, which was launched in November 2023.
By the end of 2024 we saw 26 people baptised, 58 people completed our Alpha courses, 1044 people
received our welcome bags giving them an opportunity to be a part of the church community, and 47
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.
Revfiew 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 2024 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 2024 was 715 per week.
We continued to stream our meetings everyweekthrough 2024 and have seen consistentviewers
and people finding Citygate through our YouTube channel.
In 2024 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.

Citygate Church
Report ofthe Trustees
Year ended 31 December 2024
2. Teaching and training
Our Alpha Courses were well attended in the year. We also had 88 people attend our Rooted
courses 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 continued to provide engaging
content for our children through our Sunday gatherings across sites.
Ouryouth team gathered around 70 youth everyweekon Friday nights and also gather on Sunday
nights for more in depth discipleship. Our team took over 70 youth to the Newday event in 2024
for times of worship, teaching and building community.
4. Mission Work
Worldwide
We started to support Jon and Jo 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 continued to gather momentum in 2024. We also have a number of local 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 friendship and support on a
weekly basis,
Transform - A support and bible study group for those 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 2024
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 givers, 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 alcohol addiction.
- Christmas Hamper Appeal - Each year, delivering over 200 hampers to families in crisis over the
Christmas period.
Bournemouth Town Pastors - Showing the love of ]esus, in practical and non-judgemental ways,
by providing items to help those in need on nights out in Bournemouth town centre.
- A21- An anti-human trafficking charity promoting awareness and support for victims of human
trafficking.
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 2024. 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 £166,380 (2023: £60,588) 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 subsidise the centre running
costs and we look to grow our turnover in subsequent years,
Communications and resources
Throughout 2024 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 2024 we continuedto invest significantly in our social media activity. We 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 also send regular updates on Citygate activities through our weekly e-bulletin.

Citygate Church
Report of the Trustees
Year ended 31 December 2024
Incoming resource5
Total incoming resources for the year were £l,Illk (2023: £866k). This income is made up of
donations, event ticket income, rental income and 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 £657k (2023.. £645k). Gifted profits from Citygate Events
Ltd amounted to £22k (2023., £33k).
The trustees set out some funding objectives for the gift week in 2024. Funds raised during the gift
week were to ￿nd major projects such as,. the development of the Southbourne site, supporting local
and global missions, supporting those in crises and investing in much needed capital equipment. From
gift weeks we raised donations of £167k (2023.. 98k).
Future objectlves
As a church we saw growth in attendance on our Sundays and midweek events in 2024. We started a
second morning meeting at our Bournemouth site to accommodate our growth and capacity.
In 2025 our vision will continue to be'seeing lives transformed, every day, across the ba￿ but our focus
for 2025 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 also look toward a potential 3rd
site in Poole in early 2026.
We will look to grow our Community Hub 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 reform.
Citygate Church is now a multisite church and we believe that more sites will be added over the years in
order to see lives transformed 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
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.
Grant making policy
Grants are made to organisations or individuals that we have long standing relationships with.
We brought an end to our regular financial supportto 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 of the Trustees
Year ended 31 December 2024
We have brought an end to our regular financial support of Dave and Karen Priest who were working in
the Middle East as part of a mission team reaching into this area. They have moved back to the UK and
are serving as part of Citygate Church.
We have continued to support our missional partners.. The PACE Trust; Teen Challenge Dorset; Safe
Families; Bournemouth Town Pastors, A21.
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 trustees review the charity's 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 this will provide sufficient funds to respond to any shortfalls
in donations and event income, and would cover all costs in unforeseen circumstances.
The charity s current reserves position is as follows:
The total funds held by the charity at 31 December 2024 are £2,780k {2023: £2,830k].
There is £38k (2023.. £50k) for restricted funds. Restricted funds arise where giFts are received
for specific purposes as outlined by the giver. Expenditure is distributed in line with these
requirements. In 2024 Citygate Church received donations and other income to the value of
£85.5k for restricted purposes. The apportionment of the funding is specified in note 16 of the
accounts.
£880k (2023: £817k) has been designated by the trustees at 31 December 2024. The balance
designated at 31 December 2024 reflects the value in use of Southbourne Church (£760k). a
functional asset of the Charity Wlthout which the Charity would be unable to fulfil its charitable
object, and the balance relates to the designation of gift week donations (£118k) to fund major
projects as explained more fully in the supporting notes to the financial statements.
Within the total funds there is £1,643,608 [2023.. £1,670,909] 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 £219,153 (2023: £295,860). This amount
is within the policy set by the trustees as three to six months of regular church income (£215k and
£430k) .
Support. volunteers and other organisations
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 in both
donations and volunteer time.

Citygate Church
Report of the Trustees
Year ended 31 December 2024
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 26 members of staff (both full-time and part-time and including
Arch Coffee House).
The trustees wish to take this opportunity to thank all staff, past and present, for their service and
commitment.
Remuneration policy
Trustees decide on salaries 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 leirJl of responsibility and value that each category
is to the organisation. Appraisal review feedback is also given to the trustees and used in determining
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 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 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 groups
Marriage counselling /courses
Community festivals/fun days
Debt counselling
Children's clubs (not including Sunday school type activities)
School assemblies / RE work
Parenting help/courses
Food distribution
Caring for the Elderly (not exclusively for church members) Youth work
While these are the most common, there are many others which churches run, and also in conjunction
with other churches in their local vicinity. These include street patrols. sex workers/ trafficking,
pregnancy/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 activities and its work among those in recovery from addiction 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 teaching, worship, envisioning and sharing
time together as a community of people. Thi5 IS with the aim of individuals enjoying being together to
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Citygate Church
Report of the Trustees
Year ended 31 December 2024
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.
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 company's Memorandum of Association established
the objects and powers ofthe charitable company. The company is governed by its Articles ofAssociatio
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 dirertor. 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 charity's 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
Theunissen), and 4 nonexecutive trustees. The non-executive trustees bring experience and expertise
in business, human resources, risk management, information governance, security and law.
The trustees have delegated the day to day responsibilities of the charity to key stsff 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 2024
Related parties
The charity was born out of a movement of churches in the United Kingdom and across the world called
Newfrontiers. Newfrontiers has now multiplied into a number of networks which workboth 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 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 charity's 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,
aiithority through the executive trustees and the elders to tlie 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 charity against the
budget on 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 of senior leaders and clear management of
communications and public relations. Loss of key staff risks are mitigated to an extent through the
performance appraisal process which encourages open communication and line management of staff. as
well as a clear 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 of the charity's reserves and reviewing
internal controls and risk will provide the charity with adequate risk assurance and sufficient resources
in the event of adverse conditions. They also recognise that the nature of some of the charitys work
requires active acceptance and management of some risks when undertaking artivities to achieve the
objectives of the charity.
Trustees, responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees, annual report and financial statements in
accordance with applicable 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;
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Citygate Church
Report of the Trustees
Year ended 31 December 2024
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 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 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 responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
So far as the trustees are aware. there is no relevant audit information needed by the charity's auditors
in connection with preparing the audit report of which the auditors are unaware. The trustees have also
taken all the steps that they ought to have taken as trustees in order to make themselves aware of any
relevant audit information and to establish that the charity s auditors are aware of that information.
Auditors
Saffery LLP, the charity's Statutory auditors are ￿.11]ing to remain in 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.
On behalf of the Trustees..
J S Salway
Chair of Truste
Date: e1,7
13

Citygate Church
Auditor's Report to the Trustees of Citygate Church
Year ended 31 December 2024
Opinion
We have audited the financial statements of Citygate Church (the 'parent charitable compan￿) and its
subsidiaries (the 'group') for the year ended 31 December 2024 which comprise the consolidated
statement of financial activities, consolidated and charity balance sheets, consolidated statement of
cash flows and notes 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 Financial 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 2024 and of the group's incoming E e.sources and application of resources,
including its income and expenditure, for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted
Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basts for opfinion
We conducted our audit in accordance with Enternational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of
the group and parent charitable company in accordance with the ethical requirements that are relevant
to our audit of the financial statements in the UK, including the FRC'S 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 suFficient and appropriate to provide a basis for our opinion.
Conclusfions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collertively, 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.
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Citygate Church
Auditor's Report to the Trustees of Citygate Church
Year ended 31 December 2024
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other
information 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 identify such material
inconsistencies or apparent material misstatements, we are required to determine whether this gives
rise to a material misstatement in the financial statements themselves. If, based on the workwe have
performed, we conclude that there is a material misstatement of this other information,. we are
required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, Annual Report which includes the Directors, Report and
the Strategic Report for the financial year for which the financial statements are prepared is
consistent with the financial 5tatements- and
the Trustees, Annual Report which includes the Directors, Report and the Strategic Report has
been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the group and the parent charitable company and
their environment obtained in the course of the audit, we have not identified material misstatements in
the Trustees, Annual Report and Strategic Report.
We have nothing to report in respect of the following matters where the Companies Act 2006 require us
to report to you if, in our opinion:
adequate accounting records have not been kept by the parent charitable company, or returns
adequate for our audit have not been received 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 made. or
we have Thot received all the information and explanations we require for our audit.
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and to take advantage of the small companies exemption in preparing the
Trustees, Annual Report and the Strategic Report.
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Citygate Church
Auditor's Report to the Trustees of Citygate Church
Year ended 31 December 2024
Responsibilitles of trustees
As explained more fully in the Statement of Trustees, Responsibilities set out on page 12, the trustees
(who are also the directors of the parent charitable company for the purposes of company law) are
responsible for the preparation of the financial statements and for being satisfied that they give a true
and fair view, and for such internal control as the trustees 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 assessing the group and the
parent charitable companls ability to continue as a going concern, disclosing, as applicable, matters
related to going concern and using the going concern basis of accounting unless the trustees either
intend to liquidate the group or the parent charitable company or to cease operations, or have no
realistic alt.ernative but to do so.
Audfitor's responsibilities for the audlt of the flnancfial statements
We have been appointed as auditors under the Companies Act 2006 and report in accordance with
regulations made under that Act.
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 auditor's 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 (UK) 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 basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The specific procedures for this engagement and the extent to which
these are capable of detecting irregularities, including fraud are detailed below.
Identifying and assessing risks related to irregularities:
We assessed the susceptibility of the group and parent charitable CoMpan￿S financial statements to
material misstatement and how fraud might occur, including through discussions with the trustees,
discussions within our audit team planning meeting, updating our record of internal controls and
ensuring these controls operated as intended. We evaluated possible incentives and opportunities for
fraudulent manipulation of the financial statements. We identified laws and regulations that are of
significance in the context of the group and parent charitable company by discussions with trustees and
updating our understanding of the sector in which the group and parent charitable company operate.
Laws and regulations of direct significance in the context of the group and parent charitable company
include The Companies Act 2006 and guidance issued by the Charity Commission for England and
Wales.
16

Citygate Church
Auditor's Report to the Trustees of Citygate Church
Year ended 31 December 2024
Audit response to risks identified:
We considered the extent of compliance with these laws and regulations as part of our audit procedures
on the related financial statement items including a review of financial statement disclosures. We
reviewed the charitable company's records of breaches of laws and regulations, minutes ofmeetings
and correspondence with relevant authorities to identify potential material misstatements arising. We
discussed the charitable company's policies and procedures for compliance with laws and regulations
with members of management responsible for compliance.
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 regulations
or knowledge of any actual, 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 partner's 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 transactions reflected in the financhal
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 concealtnent by, for example, forgery or intentional misrepresentations, or through
collusion.
A further description of our responsibilities is available on the Financial Reporting Council's webslte at:
ibilit.
es. This description forms part of our auditor's report.
17

Citygate Church
Auditor's Report to the Trustees of Citygate Church
Year ended 31 December 2024
Use of our report
This report is made solely to the parent charitable company's member5, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might
state to the parent charitable companls members those matters we are required to state to them in an
auditor's report and for no other purpose. To the fijllest extent permitted by law. we do not accept or
assume responsibility to anyone other than the parent charitsble company and the parent charitable
company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Casidhe Baleri (Senior Statutory Auditor)
for and on behalf of Saffery LLP
Midland House
2 Poole Road
Bournemouth
Dorset
BH2 5QY
Statutory Auditors
Date:
Saffery LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.
18

Citygate Church
Consolidated Statement of Financial Activities (Including Income and Expenditure account)
For the Year ended 31 December 2024
Unrestricted
funds
2024
Restricted
funds
2024
Notes
2024
2023
Income
Donations
824,103
83,413
907,516
768,567
Other trading activities
166,380
166,380
60,588
Investment income
3,983
3,983
Charitable activities
31,382
2,129
33,511
36,612
Total fincome
1,025,848
85,542
1,111,390
865,767
Expenditure
Raising funds
Charitable activities
146.450
920,068
175
97,267
146,625
1,017,335
28,656
849,828
Total expenditure
1,066,518
97,442
1,163,960
878,484
Net deficit
(40,670)
(11,900)
(52,570)
{12,717)
Reconciliation of funds:
Total funds brought forward
2,783.273
49,591
2,832,864
2,845,581
Total funds carrled forward
2,742.603
37,691
2,780,294
2,832,864
All gains and losses are included above. The deficit for the year for Companies Act purposes was
£52,570. [2023: Deficit £12,717)
The notes and accounting policies on pages 19 to 35 form part of these accounts.
19

Citygate Church
Balance Sheet at 31 December 2024
2024
2023
Group
Group
Charity
Charit
Notes
Flxed assets
Tangible assets
Investments
12
13
2,396,097
2,396,097
131
2,439,757
2,439,75'
13
2,396,097
2,396,228
2,439,757
2,439,88',
Current assets
Debtors
Cash at bank and in hand
14
43,951
401,736
77,776
345,352
52,517
401,415
86,79,
341,53:
445.687
423,128
453,932
428,33.
Credfitors: Amounts falling due
wlthfin one year
15
[61,490)
(38,932)
(60,825)
(35,225
Net current assets
384,197
384,196
393,107
393,101
Total assets less current
liabilities
2,780,294
2,780,424
2,832,864
2,832,99.
Funds
Restrlcted funds
Unrestricted funds
16
17
37,691
2,742,603
37,691
2,742,733
49,591
2,783,273
2,783,40.'
Total funds
17
2,780,294
2.780,424
2,832,864
2,832,99.
These accounts have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
yproved by the Board of Trustees on .
signed on its behalf by..
r I Salway
Company number: 05899708
Mr S Theunissen
The notes and accounting policies on pages 19 to 35 form part of these accounts.
20

Citygate Church
Consolidated cash flow statement
Year ended 31 December 2024
Notes
2024
2023
Cash flows from operating activities:
Net cash provided by operating
activities
22
49,478
87,362
Cash flows from investing activities:
Dividends, interest and rents from
investments
Purchase of property, plant 2nd equipment
Net cash used in investing artivities
3,983
53,140
79,826
(49,157)
(79,826)
Change in cash and cash equivalents In
the reporting period
321
7,536
Cash and cash equivalents at the beginning
of the reporting pertod
401,415
393,879
Cash and cash equivalents at the end of
the reporting period
23
401,736
401.415
21

Citygate Church
Notes to the accounts
Year ended 31 December 2024
Accounting policies
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 Practice - 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 ceffertive l January 2019) and the Companies Act 2006.
Citygate Church constitutes a public benefit entity as defined by FRSIO2.
The trustees consider that there are no material uncertainties about the Charitys ability to continue as
a going concern.
Consolldatton
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 £52,570 (2023: deficit£12,717).
Investments
Investments are stated at historical cost less provision for any diminution in value.
Fund Accountlng
The general unrestricted fund is available for use at the discretion of the trustees in furtherance of the
general objertives 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 cost.
All assets costing more than £400 are capitalised.
Depreclation
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
25 % reducing balance
2 % on a straight line basis
22

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
Pension 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
statement of financial activities.
Incoming Resources
All incoming resources are included in the statement of financial activities 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 artivities 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 granl.
Investment income, being interest, is included when receivable.
Incoming resources from grants which are related to performance 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 comprise5 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
consistent with the time spent.
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 equlvalents
Cash and cash equivalents comprise cash in hand and other short-term highly liquid investments that
are readily convertible to a known amount oFcash and are subject to an insignificant risk of change in
value.
1.11 Financial 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 cost.
23

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
1.12 Critical estimate and judgements and key sources of estimation uncertainty
In the application of the Charity's accounting policies, the trustees 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 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 legacles
Unrestricted Restrlrted
funds
funds
Total
funds
2024
Unrestricted Restrfrted
funds
funds
Total
funds
2023
Donations
General gifts
656,822
83,413 740.235
644,757
25,700 670,457
Designated gifts
Building Fund
167,281
167,281
98,110
98,110
824,103
83,413 907,516
742,867
25,700 768,567
Other trading activities
2024
2023
Rental income
Café income
66,639
99,741
52,334
8,254
166,380
60,588
All income from other trading activities was unrestricted in both years.
Investment income
2024
2023
Investment income
3,983
3,983
All income from investment income was unrestricted in both years.
24

Citygate Church
Notes to the accounts (continued)
Year ended 3 1 December 2 024
Charitable Artivities
Unrestricted
funds
RestrRCted
funds
Total
funds
Total
funds
2024
2023
Other events and activities
31,382
2,129
33,511
36,612
All income from other trading activities was unrestricted in the prior year.
Analysls of total resources expended
Current year
Other
direct
costs
(note 7)
Support
costs
(note 8}
Grants
Staff
costs
Total
2024
Costs of activities for
generating funds
Fundraising expenses
2,116
2,116
Costs in respect ol
Citygate Events Ltd
144.509
144,509
146.625
146,625
Charitable actfivities
Citygate Centre
Sunday meetings
Mission
Youth and children's
work
Training and teaching
Pastoral care
92,016
32,389
32,935
38,881
232,516
24,936
97,583
23,072
46,260
61,680
46.260
30,840
370,792
119,005
216.325
92.793
39,547
27,287
37,010
29,376
1,387
61,681
61,679
118,344
100,076
39,547
260,518
408,870
308,400
1.017,335
Total resources expended
39,547
260.518
555,495
308,400
1,163,960
Support staff costs
233,036
(233,036)
493,554
75,364
25

citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
Analysfis of total resources expended (continued)
Prior Year
Other
direct
Costs
(note 7)
Support
costs
(note 8)
Grants
Staff
costs
Total
2023
Costs of actlvfities 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 activities
Citygate Centre
Sunday meetings
Mission
Youth and children's work
Training and teaching
Pastoral care
120.740
30,551
32,424
58,075
25,815
35,045
213.760
18.812
47,114
24,122
29,252
605
25,998
34,663
25,998
17,332
34,663
34,663
360,498
84,026
145,732
99,529
89,730
70,313
40,196
40,196
302,650
333,665
173,317
849,828
Total resources expended
40,196
302,650
362.321
173,317
878,484
Support staff costs
116,337
(116,337]
418,987
56,980
26

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
Allocation of support costs
Current year
Total
Church
Mission
Teaching &
Training
2024
activities
activities
Buildings
Property costs
Travel costs
Staff costs
Office costs
Information Technology
Teaching & training
costs
Finance costs
Communications
Governance costs:
Audit and
accountancy
Legal and
professional
Staff costs
4,534
1,030
233,036
23,981
8,654
3,074
907
206
46,607
4,796
1,731
615
2,040
463
104.867
10,792
3,894
1.383
907
206
46,607
4,796
1,731
615
680
155
34,955
3,597
1,298
461
2,746
1,474
549
295
1,236
663
549
295
412
221
5,186
1,037
2,334
1,037
778
360
72
162
72
54
24,325
4,865
10,945
4.866
3,649
308,400
61,680
138,779
61,681
46,260
Prloryear
Total
Church
Mlssion
Teaching &
Training
2023
activities
activities
Bulldings
Property costs
Travel costs
Staff costs
Office costs
Information Technology
Teaching & training costs
Finance costs
Communications
Governance costs..
Audit and accountancy
Legal and professional
Staff costs
1,853
371
834
370
278
116,337
11,935
8.266
3,001
2,529
2,634
23,267
2,387
1,653
600
506
527
52,352
5,371
3,720
1,351
1,138
1,185
23,267
2,387
1,653
600
506
527
17.451
1,790
1,240
450
379
395
5,186
360
1,037
72
2,334
162
1,037
72
778
54
21,216
4.243
9,546
4,244
3,183
173,317
34.663
77,993
34,663
25.998
27

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
Grant expenditure
The charity made the following grants during the period..
Local
Worldwide
2024
Local
Worldwide
2023
Mission work in India
Commission Apostolic Trust
Limited - Westpoint
Other local mission work
5,814
10,718
5,814
10,718
39,547
39,547
23,664
23,664
39,547
39,547
23,664
16.532
40,196
Net fincoming resources for the year
This is stated after charging:
2024
2023
Depreciation
Auditors, remuneration
Independent examiner's fee
95,484
12,000
91,126
4,300
10
Staff costs
Total staff costs were as follows:
2024
2023
Wages and salaries
Social security costs
Pension costs
545,007
35,772
16,407
412,952
28,270
14,300
597,186
455,522
The average numbers ofemployees during the year as follows:
2024
No
30
2023
No
22
Average number ofemployees
28

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
10
Staff costs (continued)
The average numbers of employees during the year, calculated on the basis of full-time equivalents, was
as follows:
2024
No
18
2023
No
18
Full-time equivalent number employees
No employees earned over £60,000 during the current or prior year.
During the year the key management personnel received remuneration, including national insurance
contributions, of £208,346 (2023: £174,787).
11
Trustees, Remuneration
The Memorandum of Association authorises the payment of remuneration to trustees for services other
than acting 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
£44,264 [2023.. £41,182) and pension contributions of £1,901 [2023: £1,747) were rr]ade on his beh21F,
for his role as finance director.
Mr R White is a trustee of the charity (Started 25 May 2016) During the year, Mr R White received a
salary of £52,448 (2023: £48,786J and pension contributions of £2,201 (2023: £2,127) 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 charity during the current or previous year, other than as disclosed in
note 19.
No expenses were reimbursed to any trustee during the current or previous year, other than as
disclosed in note 19.
29

citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
12
Tangible fixed assets - Group and Charity
Land and
Other plant
buildings & machinery
Total
Cost or valuation
At l January 2024
Additions
Disposals
2,764,338
685
469,430
52,455
1,316
3,233,768
53,140
1,316
At 31 December 2024
2,765,023
520,569
3,285,592
Depreclatlon
At l January 2024
Charge for the year
On disposals
436,861
56,000
357,150
39,484
794,011
95,484
At 31 December 2024
492,861
396,634
889,495
Net book value
31 December 2024
2,272,162
123,935
2,396,097
31 December 2023
2,327,477
112,280
2,439,757
Land and buildings represent costs incurred in respect of premises in freehold and long leasehold
property totalling £1,946,414 (2023.. £1,946,414). Depreciation charged in respect of the
property amounted to £39,641 (2023: £39,641)
13
Investments
Movement in value..
2024
2023
Group
Charity
Group
Charity
Cost at 31 December 2024 and
31 December 2023
131
131
Historical cost at 31 December
2024 and 31 December 2023
131
131
The charity owns 100 % of the issued share capital of Citygate Events Limited, a company
registered in England and Wales (07734479).
The subsidiary undertakin& Citygate Events Limited lets and operates the conference and
exhibition centres of the Citygate Centre.
30

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
13
Investments (continued)
A summary of the subsidiary undertaking results for the year is given below:
2024
2023
Gross income
Gross expenditure (excluding gift aided profits to charity)
166,380
(144,509)
60,588
(27,242)
Net surplus before donating profits to charity
21,871
33,346
At the balance sheet date the aggregate share capital c.nd reserves of the subsidiary undertaking
stood at £1 (2023.. £1)
14
Debtors
2024
2023
Group
Charity
Group
Charity
Trade debtors
Amounts owed by group undertakings
Prepayments
VAT recoverable
Gift aid debtor
Other debtors
21,969
6,494
49,300
12,653
21,213
11,990
46,422
12,202
2,192
8,635
5,358
12.653
12,202
5,109
8,635
5,358
6,006
3,323
6,006
3,323
43,951
77,776
52,517
86,799
15
Creditors
2024
2023
Group
Charity
Group
Charity
Amounts due within one year:
Trade creditors
Deferred income
PAYE and social security
Accruals
VAT Payable
17,335
25,641
209
8,838
9,467
17,335
33.718
21,424
(19)
5,702
29,542
209
8,838
12,550
(19)
5,702
61,490
38.932
60,825
35.225
31

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
16
Restricted income funds
Group and Charity
Current year
Balance at
I lanuary
2024
Balance at
31 December
2024
Incoming
resources
Outgoing
resources
Transfers
Oasis refuge
Community Hub
D Goldsworthy- The Ark
Covid-19
Vocal
Westpoint Restricted
Christmas Hamper Appeal
Kids work
Sleepsafe
Support & Outreach
DCF
Southbourne
Lakes car donation
38
13,539
502
38
82,136
126
68,507
(90)
376
636
665
(29)
3,788
50
(3)
4,031
2,000
25,000
8,756
7,631
4,913
50
(3)
964
6,500
25,000
529
6,500
3,596
2,000
1,250
1.250
Total
49,591
85,542
97,442
37,691
32

Citygate Church
Notes to the accounts {continued)
Year ended 31 December 2024
16
Restricted income funds (continued)
Group and Charity
Prior year
Balance at
I lanuary
2023
Balance at
31 December
Incoming
resources
Outgoing
resources
Transfers
2023
Oasks refuge
Turkey relief fund
The Ark
Community Hub
D Goldsworthv - The Ark
Covid-19
Vocal
Christmas Hamper Appeal
Kids work
Sleepsafe
Westpoint restricted
Support & Outreach
DCF
Southbourne
38
38
261
261
3,666
25.399
168
3,666
21,948
670
16,990
13,539
502
2,074
(2,315)
5,950
50
4,239
8,904
50
1,488
1,923
11,066
636
3,788
50
(3)
(3)
249
4.330
2,000
25,000
240
2,692
2.393
4,031
2.000
25,000
Total
63,607
32,887
46,903
49,591
Restricted funds are made up as follows:
Oasis Refuge- Donation received specifically for our work with the Women's Refuge.
Ukraine fund- Donations 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 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 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 for our Youth ministry.
D Goldsworthy- The Ark- A donation to support our work with the poor and vulnerable including the
homeless.
33

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
16
Restrirted income funds (continued)
Covid-19 - A fund set up to support those affected by Coronavirus who are not able to access
government support
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 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 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.
Westpoint restricted - Donations received specificallyto fund individuals Westpoint Event costs.
Support & Outreach- A donation to support those in need of our outreach work.
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 afferted by the earthquakes in Turkey.
Kids Work- A fund specifically to go towards equipping Kids Work.
Lakes car donation - A fund to help our missional partners obtain a working vehicle to aid them
in their work.
34

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
17
Group
Current year
Unrestricted funds
Balance at
l January
2024
Losses on
Balance at
Outgoing revaluation 31 December
Resources
/Transfers
2024
Incoming
resources
Designated funds..
Building
Gift Week
Southbourne- Cash
Southbourne - Building
495
171,290
495
117,614
12,143
749,459
29,466
21.423
766,308
83.142
9,280
16,849
817,197
171,785
109,271
879,711
General funds
1,966,076
854.063
957,247
1,862.892
2,783,273
1,025,848
1,066,518
2.742,603
Charity
Current year
Balance at
Losses on
Balance at
I lanuary
Incoming
Outgoing revaluation
31
December
2024
2024
resources
Resource5
/Transfers
Designated funds:
Building
Gift Week
Southbourne- Cash
Southbourne - Building
495
171.290
495
117,614
12.143
749.459
29,466
21,423
766,308
83,142
9,280
16,849
817.197
171,785
109,271
879,711
General funds
1,966,206
709.554
812,738
1.863,022
2,783,403
881.339
922,009
2,742.733
35

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
17
Unrestricted funds (contfinued)
Group
Prior year
Balance at
I lanuary
2023
Losses on
Balance at
Outgoing revaluation 31 December
Resources
/Transfers
2023
Incoming
resources
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
1,930,109
732,334
695,674
693
1,966,076
2,781,974
832,880
831,581
2,783,273
Charlty
Prior year
Balance at
I lanuary
2023
Losses on
Outgoing revaluatlon
Resources
/Transfers
Balance at
31 December
2023
Incoming
resources
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
693
1,966,206
2,782,105
805,638
804.340
2,783,403
Designated fijnds 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.
36

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
17
Unrestricted funds (continued)
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.
18
Analysis of net assets between funds
Funds balances are represented by:
Group
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted
funds
funds
2024
2023
Restricted
funds
2023
Total
funds
2023
Tangible fixed
assets
Net current assets
2,396.097
2.396,097
2.439.757
2,439,757
346.506
37,691
384,197
343,516
49,591
393,107
2,742,603
37,691
2,780.294
2,783,273
49,591
2,832,864
Charity
Unrestrirted Restricted
funds
funds
2024
2024
Total Unrestricted
funds
funds
2024
2023
Restricted
funds
2023
Total
funds 2023
Tangible fixed
assets
2,396,228
2,396,228
2,439,888
2,439,888
Net current
assets
346,505
37,691
384,196
343.515
49,591
393,106
2,742,733
37.691
2,780.424
2,783,403
49,591
2,832,994
Designated funds consist of £752,489 (2023.. £768,308) tangible r￿ed assets and £127,222
(2023.. £50,889) net current assets.
37

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
19
Related party transactions
During the year, 4 trustees, (2023,. 4) were reimbursed £9,130 (2023.. £5,630) for travel, catering
books, and refreshment expenses.
Donations totalling £36,102 (2023: £46,588) were received from the trustees during the year. No
trustee or other person related to the charity had any personal interest in any contract or
transartion entered into by the charity during the current or previous year, other than as
disclosed in note 19.
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 J S Salway are directors of this
company.
As at 31 December 2024, Citygate Events Limited owed Citygate Church £33,986 (2023: £44,422)
which primarily relates to the gift aid distribution payable.
20
Company limited 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 31 December 2024, the total of such guarantees was £40 (2023: £40).
21
Taxatlon
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 505, Income and
Corporation Taxes Act 1988.
The subsidiary company is subject to Corporation tax.
22
Reconciliation of net incorne to net cash flow from operating activities
2024
2023
Net income for the reporting period (as per
the statement of financial activities)
(52,570)
(12,717)
Depreciation
95,484
91,289
Loss on disposal of fixed assets
Dividends, interest and rents from investment
1.316
(3,983)
Decrease/(increase) in debtors
Increase/(decrease) in creditors
8,566
665
(18,177)
26,967
Net cash inflow from operatirAg activity
49,478
87,362
38

Citygate Church
Notes to the accounts (continued)
Year ended 31 December 2024
23
Analysis of changes in net funds
Balance at
I lanuary
2024
Balance at
31 December
2024
Cash flows
Cash in hand
401,415
321
401,736
Balance at
l January
2023
Balance at
31 December
2023
Cash flows
Cash in hand
393,879
7,536
401.415
393,879
7,536
401,415
39