Year ended 31 December 2020
Christian Life Ministries | Company no: 05999919 | Registered Charity no: 1119509
TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020
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Christian Life Ministries | 2020 Annual Report & Financial Statements
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CONTENTS Page Reference and administrative details of the charity, its trustees and advisers About us Message from the Senior Pastors Trustees, report 9-25 Independent auditors, report 26-29 Consolidated statement of financial activities 30 Consolidated balance sheet 31 Company balance sheet 32 Consolidated statement of cash flows 33 Notes to the financial statements 34-50 CLM was foun otentry ng presen 936 and has had In the city ever-s*fce.
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ABOUT US
CLM’s vision, or what we term as our purpose , is to Bring the Kingdom of God into Every Life and Sphere of Society. We plan to do this by : facilitating
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Christ-centred Community;
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Spiritual Growth; and
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Effective Mission
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“We are passionate
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about seeing God’s
Kingdom come in
our city and beyond
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with other churches
and Christian
organisations”
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Pag
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Message from the Senior Pastors As a church, CLM headed into 2020 with tremendous excitement and morllentum. Sunday attendance was al an all-time high, significant new expressions of mission were in the diary for the UK and overseas, and a leadership restructure was on the verge of being rolled out, to create greater leadership capacity across the ministries and mission. As with the rest of the world, in March 2020 the COVID-19 pandemic brought significant impact. Overnight, delivery of almost all expressions of ministry and mission had to change in ways we could have never previously envisaged. The creativity and adaptability of the talented staff team, supported by many committed and gifted church members, meant that the outworking of the vision continued, but moved online! Serdices moved to YouTube, life groups, age-specific groups and discipleship moved onto Zoom. We found new ways to engage the congregation, to connect online to pray together and communicate with one another. Some expressions of ministry, such as CLM'S Growth Track and early morning prayer meetings, flourished and grew in this new format, and the geographical reach of the church expanded through online services. Other expressions of ministry, notably engaging with our under-18's, had a tougher time maintaining weekly engagement with the same number of individuals. The weekly in-person connections were missed by most. However, in other ways (such as the launch of a financial Hardship Fund and a new system to handle personal prayer requests) the sense of 'church family, was increased. As lockdowns came and went, expressions of ministry continued to adapt. Some missional expressions were forced to stop Isuch as Healing on the Streets), some were postponed la high-impact Missions Weekend and trip to Lebanon), while others (such as Foodbank and Good Neighboursl were enabled to expand as the need increased. Overall, 2020 was a testimony to how God continues to build His Church in every season and through every circumstance. People came to faith in Christ for the first time, and hundreds of people at CLM continued to be impacted and transformed through His power and grace. It was also a testimony to the commitment and resolve of hundreds of leaders and a resilient staff team, that worked tirelessly through the year to outwork the vision in new ways and to continually adapt as government guidance changed and new expressions of ministry became possible. We are deeply grateful to God for His faithful hand upon the church and for all those in the CLM community who played a significant part in a unique year. Martin & Esther Senior Pastors | CLM Church
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
2020 in-person gatherings to March 2020 L i f e G r o u p s 49 49 25 40 2017 2018 2019 2020 V o l u n t e e r D a y s ( 2 0 1 9 ) 2,400 Employed Days 6,250 Volunteer Days Not to scale
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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CLM online recording | July
CLM in-person recording |
Open Heaven prayer
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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Bonkers Bonanza Zoom
City Praise & Prayer Online -
Ellevate | Worship Session
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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Worship Recording | May
Food Bank | Coventry
Recording|
S t b
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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CLM Football Training
Lockdown 1 – Home
Rooted course
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
Missions at CLM…Reaching Wider
Carriers of Hope
Guest Services
Aziz
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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CLM Total Income
Tithes & offerings (unrestricted)
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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Governance
Interest & costs, £5,700
Charges,
costs, 6,300 Governance Admin team Finance & £198,449salaries , £24,058 Depreciation, £73,735 Admin team Finance & salaries , £93,115
Depreciation, Facilities
Interest & £73,883 costs, £88,628
Charges,
£13,672 Pastoral
Facilities £73,311costs, Pastoral team £290,120salaries , on expenses, Administrati team salaries , £262,517
£139,875
Administration
expenses,
£70,154
Expenses, Ministry £37,958 Missional salaries, related Expenses, Ministry £75,003 benevolence, Missions and Missional salaries, related
Evangelism & Apostolic , benevolence, Missions and £30,553 Evangelism & Apostolic , £13,626 £33,672 £27,598
£5,900 £47,851
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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CLM Cash Reserves Requirement
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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TRUSTEES ’ REPORT for the year ended 31 December 2020
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INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES OPINION We have audited the financial statements of Christian Life Ministries Ithe 'parent charity'l and its subsidiaries Ithe 'group'l lor the year ended 31 December 2020 which comprise the group Consolidated statement of financial activities incorporating incorne and expenditure account, the group Consolidated balance sheet, the group Con501idated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting frarnework that has been applied in their preparation is applicable law and United Kingdorn 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 group's and of the parent charitsble company's affairs as at 31 December 2020 and ol the group's incoming resources and application of resources, including its income and expenditure lor 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 and the Charities Act 2011 BASIS FOR OPINION We condLJCted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit ol the financial statements in the United Kingdom, including the Financial Reporting Council'5 Ethical Standard, and we have fulfilled our other ethical responsibilitie5 in accordance with these requirernents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. CONCLUSIONS RELATING TO GOING CONCERN In auditing the financial statements, we have concluded that the trustees, use of the going concern blS ol accounting in the preparation of the financial staternents is appropriate. Based on the work we have performed, we have not identified material uncertainties relating to events or conditions that, individually or collectively, may cause significant doubt on the Group's ability to continue as a going concern for a period of at least twelve months frorn when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. OTHER INFORMATION The Trustees are responsible lor the other information. The other information comprises the information included in the Annual report, other than the financial statements and our Auditors. report thereon. 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. In connection with our audit ol the financial statements, OLJr responsibility is to read the other information and, in doing so, consider whether the other inforrnation is materially inconsistent with the financial statements or our knowledge obtained in the audit or Othelse appears to be materially rnisstated. If we identify such material incon5iStencies or apparent material misstatements, we are required to determine whether there 15 a material isstatement in the financial 5taternents or a material mis5taternent of the other information. If, based on the work we 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. Chnstian fe ministri | 2020 knnual Report & Finanaal Statements Page 26
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion, based on the work undertaken in the course of the audit.. the inforrnation given in the Trustees. report for the financial year lor which the financial Statements are prepared is consistent with the financial statements. the Trustees, report has been prepared in accordance with applicable legal requirernents. MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In the light of our knowledge and understanding ol the group and charitable cornpany and it5 environTnent obtained in the course of the audit, we have not identified material misstatements in the Trustees, report. We have nothing to report in respect ol the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. the parent charitable company has not kept adequate and sufficient accounting records, 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 not received all the information and explanations we require for our audit., or the Trustee5 were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small cornpanies, exemptions in preparing the Trustees, report and from the requirement to prepare a Group strategic report. RESPONSIBILITIES OF TRUSTEES As explained more fLJlly in the Trustees, responsibilities statement, the TrLJStees Iwho are also the directors ol the charitsble cornpany for the purposes of cornpany lawl are responsible for the preparation of the financial statements and lor being satisfied that they give a true and lair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial 5taternents, the Trustees are responsible for as5e55ing the group's and the parent charitable company's 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 alternative but to do so. AUDITORS, RESPONSIBIUTIES FOR THE AUDIT OF THE FINANCIAL sTATEME[s Our objectives are to obtain reasonable assurance aboLJt whether the fi'nancial statements as a whole are free from material misstrtement, whether due to fraud or error, and to issue an Auditors, report that includes our opinion. Reasonable assurance is a high level of assurance. bLJt is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material rnisstatement when it exists. Misstaternents rnn arise frorn fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions ol users taken on the basis of these linancial statements, Irregularities, including fraud, are instances of non compliance with laws and regulations. We design procedures in line with our responsibilitieg, outlined above, to detect material misstaternents in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Chnstian fe ministri | 2020 knnual Report & Finanaal Statements Page 27
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES Based on our understanding of the Group and nature of its operations, key laws and regulations we identified included.. Companies Acts., Charitie5 Act., tax legislation., data protection legislation., safegLJarding ol young people and VLJlnerable adults. We identified that the principal risk of fraud or noncompliance with laws and regulations related to.. management bias in respect ol accounting estimates and judgements made., management override of control., posting ol unusual journals or transactions. We locussed on those areas that could give rise to a material misstatement in the Group financial statements, Our procedures included, but were not limited to.. Enquiry of rnanagernent and those charged with govemance and review of correspondence around actual and potential litigation and claims, including instances ol non compliance with laws and regulations and fraud., Reviewing minutes of meetings of those charged with governance., Reviewing legal expenditure in the year to identify instances ol non compliance with laws and regulations and fraud., Reviewing financial statement di5c105ures and testing to SUPPOrting documentation to assess compliance with applicable laws and regulations., Performing audit work over the risk of management override of controls, including testing ol journal entries and other adjustrnents for appropriatenes5, evaluating the busines5 rationale of significant transactions outside the normal course ol business and reviewing accounting estimates for bias, including depreciation of tangible fixed assets and carrying value ol property, and analytical procedures to identify any unexpected or unusual relationships that might indicate material misstatements due to fraud. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement In the financial statements or non compliance with regulation. Thi5 risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collugion, omission or misrepresentation. A further description ol our responsibilities for the audit of the financial statements is located on the Financial Reporting Council'5 website at.. WSJVW.frc.org.uklauditorsresponsibilities. This description form5 part of our Auditors, report. Chnstian fe ministri | 2020 knnual Report & Finanaal Statements Page 28
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES USE OF OUR REPORT This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's Trustees, as a body, Part 4 of the Charities IAccounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might State to the charitable company's members those matters we are required to state to them in an Auditors. report and for no other purpose. To the fullest extent permitted by law, we do not accept or assurne responsibility to anyone other than the charitable company and its members, as a body, for our audit work, lor this report, or lor the opinions we have formed. Stephen Newman (Senior statutory auditor) for and on behalf of PKF Smith Cooper Audit Mited Chartered Accountants Statutory Auditors 158 Edrnund Street Birrningha B3 2HB Date.. 20 September 2021 PKF Smith CoDper Audit Mited are eli9ible to att as auditots in terms ol section 1212 of the Comppnies Act 2006 Chnstian fe ministri | 2020 knnual Report & Finanaal Statements Page 29
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2020
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CONSOLIDATED BALANCE SHEET
AS AT 31 DECEMBER 2020
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COMPANY BALANCE SHEET
AS AT 31 DECEMBER 2020
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CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31[st] December 2020
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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2020
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CLM Church | 47 Parkside | Coventry CV1 2HG www.clmchurch.co.uk