2021-12-31-accounts

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Annual report and financial statements Year ended 31 December 2021

Christian Life Ministries | Company no: 05999919 | Registered Charity no: 1119509

TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

Trustees	Martin Storey, Senior Pastor
	Matthew Davis, General Manager
	Matthew Baines (Independent)
	David Bolton (Independent)
	James Ombudo (Independent)
	Olivett Ihama (Independent)
	Andrew Malone (Independent)
Company registered number	05999919
Charity registered number	1119509
Registered office	The Welcome Centre
	Parkside
	Coventry
	CV1 2HG
Principal operating office	Christian Life Ministries
	Parkside
	Coventry
	CV1 2HG
Company secretary	Gary Ruck
Independent auditors	PKF Smith Cooper Audit Limited
	Statutory Auditors
	158 Edmund Street
	Birmingham
	West Midlands
	B3 2HB
Bankers	HSBC Bank plc
	133-135 Daventry Road
	Cheylesmore
	Coventry
	CV3 5HD
Solicitors	Geldards LLP
	Dumfries House
	Dumfries Place
	Cardiff
	CF10 3ZF

01 September 2022

Cover and internal pictures

CLM is grateful, where appropriate, for the permissions granted of individuals featured in the photographs in this document.

The copying and reproduction of any material contained in this document tis expressly forbidden without the written prior permission of Christian Life Ministries .

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	Page
Reference and administrative details of the charity, its trustees and advisers	2
About us	5
Message from the Senior Pastors	7
Trustees' report	8 – 28
Independent auditors' report	29 – 32
Consolidated statement of financial activities	33
Consolidated balance sheet	34
Company balance sheet	34
Consolidated statement of cash flows	35
Notes to the financial statements	36 – 49

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Christian Life Ministries | 2021 Annual Report & Financial Statements
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CLM Sunday service in
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ABOUT US

Christian Life Ministries (or ‘CLM’ as we are usually known) is a vibrant, multi-national, Pentecostal church, with over 60 different nationalities represented, from across all age groups.

Sunday services provide the main context for corporate worship and teaching, although connection, discipleship and outreach are outworked through a growing number of midweek ministries, meetings and small groups.

The church was founded in Coventry in 1936 and established its first church building on the present site in 1937. Over the years, successive generations purchased additional adjacent pieces of land to give CLM its current footprint in the city centre. In 2010 the church took a huge step of faith and began a major redevelopment of the site and in November 2011, moved into its current facility, ‘The Welcome Centre’.

We are passionate about seeing God’s kingdom come in our city and beyond through partnership with other churches and Christian organisations. CLM is affiliated to the Assemblies of God Great Britain and the Evangelical Alliance.

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:

 Christ-centred Community;

 Spiritual Growth; and

Effective Mission

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“We are passionate
about seeing God’s
Kingdom come in
our city and beyond
through partnership
with other churches
and Christian
organisations”
Christian Life Ministries | 2021 Annual Report & Financial Statements
age 5
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Production Team
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Message from the Senior Pastors

Our confession, as a church, through the COVID-19 pandemic was ‘God is not on pause!’ And so 2021 continued to be 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 a real joy to be able to recommence baptismal services in June (having been a casualty of government restrictions), held at a local leisure centre, with 23 people baptised through the balance of the year, and to see so many of CLM’s ministries resume, either online or, increasingly through the year, in-person.

With lockdown restrictions fully lifted in July 2021, we were immensely grateful to the many hundreds of volunteers who stepped forward as we rebuilt our Sunday serving teams. Simply put, our Sunday services and mid-week ministries would not be possible or impactful without the tireless and selfless support of so many volunteers, and of course CLM’s staff team who help bring organisational leadership to our ministries. We want to say a huge ‘thank you’ to all for helping to ‘bring the kingdom’.

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 2021

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’ TRUSTEES REPORT for the year ended 31 December 2021

ACHIEVEMENTS AND PERFORMANCE

January 2021 to 31 December 2021. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the group and the Company qualify as small under section 383 of the Companies Act 2006, the Group strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Review of 2021

REACHING WIDER

Despite the COVID-19 pandemic continuing to limit and restrict social interactions through the first half of 2021, with lockdown restrictions fully lifted in July, CLM was unwavering in its purpose as it sought to ‘bring the Kingdom of God into every life and sphere of society’. As a church, our confession was ‘God is not on pause’ and thus, we look back on a year with a sense of wonder and gratitude as to what God has done and continues to do through His church.

Our plan is to see the outworking of ‘Christ Centred Community’, ‘Spiritual Growth’ and ‘Effective Mission’, and the Trustees believe that on all three fronts the church has seen further momentum through 2021. A detailed review of ministries is provided later in this report.

THANK YOU

It is a joy that so many seek to embody the attributes that CLM would describe as its ‘Practice Values’. Specifically, a: Willing Spirit, Joyful Disposition, Heart for the Whole, Desire for Excellence, Commitment to Honour, and Care for Others.

We are grateful to have a team of dedicated staff and hundreds of willing volunteers from the congregation who consistently and faithfully serve. Beyond the investment of time, the faithful financial giving of so many in the congregation allowed existing ministries to be developed and strengthened and new ministries to be birthed. As a result, countless lives are positively impacted by the outworking of the gospel, thus enabling the Church to outwork its charitable objectives.

We simply say thank you to all those that played a part in helping to ‘bring the Kingdom of God’.

We are grateful for the strength of bible-based teaching, which combined with a regular praise and worship experience, led by gifted musicians with a heart to lead people into God’s Presence, and an army of volunteers, together made our Sunday services work safely and seamlessly throughout the year and in changing circumstances.

Having pivoted to online only formats in March 2020, in response to COVID-19 travel and meeting restrictions, CLM’s mid-week and Sunday ministries began to transition back to in-person, online and hybrid formats through 2021 as government COVID-19 restrictions eased. In January 2021 we began to livestream our Sunday morning service on YouTube, alongside a small in-person congregation. Up to that point, the service had been pre-recorded ahead of broadcast on the Sunday.

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Camera 3 | Steady cam
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A phenomenal effort by CLM’s production team meant that the church is now able to capture the ‘essence’ of CLM each week, and to carry this live into homes around the UK and beyond (‘Reaching Wider’), week in, week out. Having initially recommenced with one in-person Sunday service at 10am in January, by May 2021 a second in-person service was launched at 12:15, before

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returning to our ‘normal’ service times of 9:15 and 11:30 in September.

A CHURCH ‘NOT ON PAUSE’

Despite the significant operational changes brought about by the pandemic, the church continued to thrive.

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Avg weekly Sunday attendance / Online viewers []
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In-person Online (estimated individual viewers) Catchup viewers
1,800
1,600 1,598 1,452 1,484 1,491 1,492
1,400 1,276 1,351 1,247 1,325 1,296 1,384
1,200 1,062 1,056
959
1,000
800
600
400
200
-
Three in-person services Online services Two in-person services
Source: YouTube; * data represents extrapolated estimates
Q1-2019 Q2-2019 Q3-2019 Q4-2019 Q1-2020 Q2-2020 Q3-2020 Q4-2020 Q1-2021 Q2-2021 Q3-2021 Q4-2021 Q1-2022 Q2-2022
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Our Sunday service in-person attendance, prior to services transitioning online in 2020, had grown to an average weekly attendance of 1,200. The move to online services in March 2020 resulted in average online views per week typically in-excess of 1,500 devices. Direct correlation to in-person attendance is somewhat arbitrary, but given the large number of families in the church, this suggested that our online attendance was exceeding in-person attendance before the lockdown.

This substantial and sustained engagement online, coupled with the strength of life groups, courses, financial giving and other metrics through the course of 2021, demonstrated sustained health and life in the church.

TRANSFORMING LIVES

CLM’s life groups, ministries and courses are a critical component to the formation and outworking of Christ Centred Community and Spiritual Growth, particularly for a large church community.

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Student connect
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CLM’s life groups continued to flourish in 2021, providing additional capacity to invest and develop the ministry and its leaders. There were 49 groups at the start of the year (across students, young adults and all age groups) with most of these continuing in an online Zoom format through the year. They provided an invaluable lifeline to so many as normal social interactions were curtailed, which for many resulted in increased social isolation.

Weekly life group attendance remained high across most groups as the online format increased accessibility of the groups.

A number of courses were also run in the year, accessible to both congregation members and the general public. Courses included Alpha, CAP Money Management, the Marriage Course, Rooted, CLM’s Serving & Leading pathways and a new Pastoral Carers training course. Most of these courses were facilitated online through 2021 which, in many cases, also resulted in even higher levels of interest and sustained engagement.

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Baptisms resume in June
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The easing of government restrictions through 2021 enabled water baptisms to recommence, with the first such service in 15 months being piloted at a local leisure centre in June. Further baptism services were held in September and November, allowing 23 people to be baptised in 2021 (2019: 43; 2018: 25).

VOLUNTEER EFFORT

Outworking the vision of CLM simply wouldn’t be possible without the faithful support of so many volunteers. In 2019 we estimated that some 6,250 volunteer days were given by members of the congregation, with increasing numbers of the CLM congregation engaging in partner mission projects across the City.

This momentum was of course a casualty of the pandemic in both 2020 and 2021, although as detailed

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later, a number of missional initiatives did recommence in the later part of 2021 and many of our Sunday serving teams re-formed as in-person church services resumed in the building, building gradually through the year, but with a significant scale up in September 2021.

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Sunday serving teams
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Although some volunteer related opportunities remained suspended, great numbers of people continued to serve or be a missional ‘light’ in their neighbourhoods. Many of CLM’s mid-week ministries continued to thrive and indeed grow due to the continued support of so many volunteers (for example our life group and cluster group leaders), and it was a delight to partner with organisations such as Good Neighbours, helping to reduce instances of social isolation in Coventry. This volunteer work (Good Neighbours) also pivoted in response to the pandemic and became a key partner to the City Council in shopping for and delivering food parcels during lockdowns to over 60’s who were isolating, as well as under 50’s who were clinically vulnerable and therefore shielding. Whether a member of a CLM Sunday serving team, life group leader, pastoral support worker, or a volunteer in one of CLM’s many independent or partner ministries, THANK YOU.

STAFF TEAM

The Trustees are grateful to a phenomenal staff team that continued to adapt to rapidly and continuously changing COVID-19 rules through 2021. Our desire throughout, whilst creating a safe working environment for team, was to enable the staff to continue to work effectively in their ministry or support area.

The church ministry/ pastoral staff and administrative team expanded slightly to 14.8 (2020: 14.1) full time equivalents (FTE) by the end of the year. Ministry and pastoral staff increased to 10.5 FTE’s (2020: 9.3) following two part time appointments with respect to oversight of our serving teams, and additional capacity in our media and pastoral teams. This small team brings leadership and oversight to CLM’s ministries (releasing,

in a coordinated manner, thousands of volunteer hours), whilst also ensuring that, as a charity, CLM is compliant with the regulatory environment it operates in.

CLM’s finance and administration team (including production and building management and maintenance), reduced to 4.3 FTE (2020: 4.8), reflecting some reduction in capacity for administrative and finance roles.

The senior leadership team and trustees benchmark CLM staffing levels against other churches and charities of a similar size. By ensuring the church has an appropriately sized staff team, it helps reduce the risk that the staff team will be too stretched, or that the charity either fails to outwork its charitable objectives effectively, or insufficient time is invested into the oversight and outworking of regulation and compliance. As such, the Trustees are committed to ensuring that the church maintains a healthy, appropriately sized and financially sustainable staff base with which to sustain the ministries of the church and the outworking of the vision.

2021 VISION OFFERING

CLM’s sixth Vision Offering, was held on 21 November 2021. With the mortgage on the building fully repaid in 2020, the 2021 offering was again forward facing enabling the church to accelerate the vision and increase missional impact.

Three areas for investment were identified:

1) Existing Ministries and Mission – ensuring all existing ministries and mission remained strong, healthy and advancing as the church adjusted to a post-COVID environment.

2) New Opportunities – stepping into some brand-new expressions of mission which is expected to include reaching ‘the nations’; developing CLM’s impact in ‘spheres’ of influence locally; and extending CLM’s outreach to university students.

The church also expects to put some additional energy and focus into developing some of the missional areas launched from Vision2020.

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3) Preparing for Tomorrow – building upon the funds set aside from Vision2020, towards future buildings and/or expressions of CLM in other places, as the Lord directs.

On the day, just over £248k was pledged by over 200 members of the congregation. Given the challenges so many in the congregation faced through 2020 and 2021 as a result of the pandemic, such a response was an incredible testament to the levels of faith of so many that call CLM their home church. A more detailed analysis of vision offerings can be found in the finance report.

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Foodbank Hub in Coventry
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EFFECTIVE MISSION

As a church, CLM seeks to respond to and support those in need in the City of Coventry, and further afield. As well as hundreds of hours of volunteer support, CLM also seeks to partner with and financially support charities that are appropriately aligned to its charitable objectives, and values.

The church Elders prayerfully agreed to provide regular financial support, out of CLM’s income, to other ‘out of house’ missional and evangelistic projects. Regular support was provided to Hope for Justice, Coventry Foodbank, 73rd Trust (supporting evangelist Mark Ritchie), Hope Coventry (projects working with the homeless, elderly in social isolation and those in debt), Christians Against Poverty (CAP) and missions support for a church supporting Syrian refugees in Lebanon. Other one-off gifts were made to Global Care’s Lent appeal, the Malawi Orphan Fund, AoG’s India appeal, CARE, Motofest, Carriers of Hope, Lighthouse, St Marks Coventry Alpha campaign, AoG, Tulia, Open Heaven, Feed the Hungry, and Guardian Ballers youth project.

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Supporting Feed the Hungry
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An increasing proportion of church staff and volunteer time is allocated to the support and mobilisation of mission, often directly supporting our out of house mission partners. The appointment of a Missions Partnership Coordinator in September 2019 was a key strategic move to increase engagement with our partners and to help mobilise and coordinate practical support where it is needed, so together we can bring the Kingdom. As a result, many in the congregation are now supporting our key partnerships with voluntary time, either directly, or as part of the many ministry-led initiatives through the year. A key highlight in the year was the support of over 80 members of CLM’s congregation, assisting Coventry based Feed the Hungry, as they packed 20,000 meals to be sent to Lebanon.

Esther Storey, co-senior pastor of CLM Church, was appointed Chairperson at Hope Coventry in January 2021. Hope are a key strategic partner and overseeing numbers of missional projects in collaboration with City churches and agencies across Coventry.

Members of the congregation also gave financially through 2021 in direct support of partner organisations and projects. These donations were typically over and above regular giving for example at City Praise and Prayer (Nov-21 offering for Christian counselling centre, Lighthouse), or Carol Services and it was humbling to see such generosity, inspired by the grace freely given by God, towards those in need across the world.

Coventry was also the UK City of Culture 2021 and CLM was glad to celebrate a number of people from CLM who had been part of different events.

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Performance Against Objectives

The delivery of Christian Life Ministries’ charitable objectives can be split between its main Sunday ministry, where the whole congregation gathers for worship and teaching, and the subsequent outworking of that teaching within the lives of the congregation. This is often seen through the ministries and activities of the church but also, and albeit harder to quantify, in the everyday lives of the people that regularly attend CLM.

SUNDAY MINISTRY

2021 commenced with 21 days of prayer (on Zoom), and our Sunday services began their gradual return to inperson as government COVID-19 social distancing restrictions began to ease through the year. This commenced in mid-January with a small in-person congregation (pre-booking required) and the first livestream of CLM’s services (having been recorded for broadcast through 2020). Before lockdown restrictions began to significantly ease in the summer of 2021, YouTube average weekly views were some 1,500, with peak concurrent views of our Sunday services around 400 per week (with many couples and families behind each viewing device). Through innovative use of YouTube, Zoom and social media, CLM was able to reach thousands of people through the lockdown.

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CLM Sunday services | no restrictions!
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From 25 July, with social distancing restrictions lifting for places of worship and other large venues, and singing once again allowed, CLM’s two morning services returned to their traditional times of 9:15 and 11:30am, with CLM’s Sunday children’s ministries pivoting back to in-person from their online setting. Again, a huge thank you must be offered to the hundreds of volunteers who gave up their Sunday afternoons for two weeks in July as Sunday serving teams (including stewarding, car park, early setup, children’s, hospitality, worship and production) were rebuilt to support the return to inperson.

As well as our Senior Pastors and members of the ministry team opening the Word each week, we are also grateful for the input of Laurence James Davis (Heart Church Nottingham), Dr John Andrews (leader, teacher, motivator and author), Ps Dominic Yeo (Trinity Church Singapore) through the year, and in September 2021, to Martin Smith (worship leader) who led worship in our morning services and inputted to our Worship Team.

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Martin Smith, guest worship leading
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Despite the lockdown, the church continued to host and support the inter church initiative of City Praise and Prayer.

This saw CLM connecting with other churches, of other denominations, across the city. Held in May (online) and November (in-person / online), hundreds of people gathered together online for worship and prayer with typically over 50 different churches represented. Such evenings help build, but also evidence the sense of unity and desire for Kingdom Partnership in the city of Coventry.

CHILDREN’S MINISTRIES

Our Sunday children’s ministries, which run alongside our Sunday morning services, would typically connect with around two hundred children each week prior to the COVID lockdown. January through to August 2021 continued to see the CLM’s children’s ministry hosted on its very own YouTube channel, and Zoom, but with the removal of lockdown restrictions, Sunday children’s ministry returned to in-person from September.

The role of the Children’s Ministries is to serve children aged 0 to 11 years, providing a safe environment for children to learn about and experience God for themselves.

As well as delivering creative and imaginative ministries, the Children’s team maintained robust training and

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development processes through the year, demonstrating a commitment to robust safeguarding procedures.

With the return on in-person services, the following ministries returned on Sunday mornings:

Parent and Baby Room | for parents of 0’s to 2’s with the service relayed into the room.

Pre-Schoolers Room | an environment for 2 to 4 year olds, where preschool children enjoyed free time play, Bible stories, along with musical praise time and craft activities.

Treasure Kids | for children in school years Reception to Year-6, often splitting down into age based groups, enabling the teaching and activities to be more age and stage appropriate.

The following programmes and events were also available:

Firm Foundations | Continuing a course that commenced in November 2020, the CLM Kids held a further course for children in Years 5 & 6 in May 2021. The sessions gave the children an opportunity to journey their own faith with a greater understanding of the Holy Spirit and how our relationship with God can be deepened by His work in our life.

Family Prayer Morning | Aimed at children under 11, CLM’s Kids team hosted its first accessible family prayer morning on a Saturday in November.

CLM YOUTH MINISTRY

CLM Youth exists to serve the young people of CLM and the wider city, working with school years 7 to 13 to see a generation ‘Saved, Set Apart and Sent’.

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Friday night youth | Ignite
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As the year kicked off with a third national lockdown, all youth-based activities continued online from the previous year. Focus was on weekly gatherings which primarily took place via Zoom to give the youth an opportunity to

be encouraged, mentored but also to be seen and heard in a time that was considerably isolating and challenging for young people.

Throughout the year the team maintained a strong focus on helping the young people grow in managing their wellbeing and emotions. They were also intentional in equipping the youth with practical tools to apply what they were learning intellectually to their day-to-day lives and challenging them to see how they could enrich their various spheres of influence. A particular highlight was hearing reports from parents of young people who had previously struggled with behaviour and engagement in school, experience complete turnarounds since attending our CLM Youth gatherings and be the recipients of praise from their school teachers.

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CLM Youth
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From September 2021, Ignite returned to its in-person Friday night format. Ignite is CLM’s main discipleship platform for secondary school youth and is a great space for them to have fun, connect with God and hear a relevant message for their age group. The primary format for gatherings is Life Groups, seeking to foster Christcentred community. As well as this, some nights are gathered all together as a wider CLM Youth community. Through these settings, CLM’s young people have the opportunity to receive tailored biblical teaching, take part in fun activities and have room to explore their faith further.

Ignite is attended by an average of 70 young people weekly.

In addition, fortnightly Sunday groups for 11-16’s ran alongside the sermon in our morning services (Sunday Sessions) and a ‘Youth Leadership Programme’ for those aged 16-18.

Sunday Sessions is attended by an average of 65 young people. Our Leadership Programme has around 25 young people in 6th Form and College every year.

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All these groups included age-appropriate activities, tackling relevant issues faced by young people, encouraging the development of friendships within the church community and leadership skills.

YOUNG ADULTS MINISTRY

The 18 to 30s work slowly transitioned back to in person gatherings, following a period of online ministry due to COVID restrictions. This included the majority of Young Adult Life Groups which meet in homes around the city and wider young adult gatherings (namely Life Nights).

The ministry continues to be overseen by a Young Adults core team and life group leaders who collectively play an integral role in providing spaces for connection and discipleship within this age bracket.

In November 2021 all young adult leaders gathered for a time of fellowship and food as a way of appreciating all that they had done during the difficult COVID season. It was a lifegiving space and the sense of community amongst leaders was a particular highlight, followed by the Young Adults Christmas Ball in December.

2021, Life groups continued to meet with a mix of inperson gatherings and online Zoom sessions. Towards the end of the year, more groups made the transition back to in-person gatherings.

Rooted, a 10-week discipleship journey, continues to be the foundation of new groups. The course enables Christians to learn about and practice 7 habits essential to a healthy relationship with Jesus – daily devotion, prayer, freedom from strongholds, sacrificial generosity, serving the community, sharing your story and celebrating.

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Synergy supporting Syrian refugees
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STUDENTS MINISTRY

Student Connect is CLM’s regular gathering for all University Undergraduate, Sixth Form and College Students, which pre-lockdown was seeing around 70 in attendance each week. February 2020 saw the launch of Rooted (CLM’s discipleship journey) at Student Connect. An incredible 81 people committed to the weekly life-changing discipleship journey. Through lockdown, in addition to Zoom regular life groups, several online student events took place.

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Life groups on the Wellbeing Journey
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With social mobilities restricted in the early part of 2021, and increasing evidence nationally of the impact of social isolation, CLM ran the Wellbeing Journey for 7 weeks through all life groups in February/March 2021. The course provided a holistic journey to help improve physical, mental and spiritual wellbeing. These groups were very well attended with over 90% attendance for the weeks of the course, evidencing the need and impact of the course.

New life group Leaders were trained through Serving and Leading 1 and 2, part of the leadership training pathway and life group leader training.

The absolute number of groups meeting weekly reduced to 40 (FY2020: 49), reflecting the commencement of some restructuring of groups (but also the launch of term-time groups for students and families), but the number of adults and young adults allocated to groups was maintained at around 440 with average attendance (people attending at least once in a month), consistently above 60%.

LIFE GROUPS

Life groups at CLM typically comprise a community of 10 to 15 people. Meeting weekly, they play a significant role in promoting and facilitating pastoral care. The groups offer a place of connection, belonging and spiritual growth. Throughout the changing COVID situation across

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WOMENS & MENS MINISTRY

CLM’s Women’s (Ellevate) and Men’s (Mens Connect) ministries did not meet through 2021 as discrete ministries, although there remained multiple pastoral and community connection points for members of the congregation. In normal years, both ministries would meet in-person at multiple points through the year for fellowship and encouragement.

The Men’s Football Team resumed their weekly training sessions and competed in the local church league with some impressive wins.

OVER 60’s | SYNERGY

For the first 6 months of the year Synergy continued to meet via Zoom and were able to invite some guest speakers. It was a joyful meeting on 21 July when it was the final Zoom gathering and the following week Synergy was able to attend the annual Garden Party in person, hosted by Mick & Sandra Bonner. The regular written encouragement emailed to all Over 60’s at the start of lockdown was well received and still continues.

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Synergy summer picnic
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Wednesday meetings resumed in September with good attendance. A Harvest Celebration was held during this month with a collection of baby milk, wipes, nappies etc. which was given to young mums who were Syrian refugees and in desperate need of such items.

Synergy was delighted to organise a day trip to Evesham Country Park in November, with over 50 people in attendance. Christmas lunch was a very special affair, as was the Synergy Carol Service. Visits to homes for the elderly had been put on hold throughout the year, but there was an invitation for 2 people to go into Avalon Care Home where a very joyous Christmas celebration was held. Synergy continues to grow with Christ-centred community at its heart.

OTHER EVENTS

Open Heaven is a prayer initiative uniting Christians across the many churches of Coventry to get out onto the streets and prayer-walk the city. Launched in June 2020, this important initiative returned in June 2021 with the streets of Coventry prayer-walked once again. Far beyond the physical process of prayer-walking each street, we believe that many lives will have been impacted through the focused time of prayer.

Also on prayer initiatives, in March 2021, CLM hosted a National Prayer Meeting for the Assemblies of God (CLM’s denomination).

The Prayer Gathering, called Ascend, had an emphasis on prayer, worship and prophecy.

It was held live in CLM’s auditorium, but broadcast on Zoom, to around 700 church leaders and intercessors across the UK.

The Presence of God was so tangible and there was an amazing sense of unity as those attending prayed together for the Kingdom of God to come in the UK.

PASTORAL

The pastoral ministry of the church continued to develop to meet the needs of a growing church, aided by a qualified counsellor who supports voluntarily to bring pastoral support and coordination. Supported by volunteers, the pastoral team responded to a significant number of situations where help, support, practical assistance, prayer and counselling were required, alongside signposting to appropriate external agencies. We are delighted that Lee Hart joined the CLM staff team in October 2021, with particular focus on supporting males in pastoral situations, and facilitating training and courses to strengthen pastoral care through CLM’s life groups.

The Pastoral Carers’ Training Course ran again in February 2021 with over 50 people signing up, and many subsequently joining a strengthened volunteer pastoral ministry at CLM.

In addition, the church also continues to fund (with additional contributions from members of the congregation) a Hardship Fund, to facilitate financial support in genuine cases of financial hardship.

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RACIAL JUSTICE

CLM’s Racial Taskforce, formed in July 2020 at the invitation of the Elders, made a number of recommendations in the early part of 2021 as part of a rigorous action plan to help address issues of diversity, inclusion, equity and belonging inside CLM, whilst also seeking to bring a positive impact outside of the church. The action plan was produced under 7 headings of Teaching and Learning, Conversation, Training, Leadership Development, Inclusion and Belonging, Mission, and Prayer.

The outworking of the plan began in 2020, with momentum building through 2021. This included congregational teaching in February 2021, interviews in May 2021, and an impactful 3-week Series called ‘Standing Together’ running on Sundays and in life groups in October 2021. There were other significant components including 2 days of staff training by Rev. Dr Kate Coleman (Next Leadership) and an evening or corporate lament. The journey continues in 2022.

COURSES | GROWTH TRACK

Growth Track is CLM’s in-house structure we refer to as we encourage people to think about “How can I keep growing and developing?” It provides opportunities to take part in a number of different discipleship courses that the church makes available, either for free, or heavily subsidised. These include life courses to help equip people in a more personal way, such as managing finances, parenting and the marriage course. Growth Track also covers CLM’s leadership training which is called “Serving and Leading” as part of a leadership development program. The idea is to keep training and equipping Jesus’ disciples, as well as encouraging people to take those next steps in their journey of faith.

Through the year, over 450 people attended a CLM Growth Track course, with significant numbers running through CLM’s Serving and Leading courses in the early part of the year.

Through 2021, the following courses were held either inperson, or when required online:

‘Freedom in Christ’ helps participants deal

with unhealthy mindsets, and to connect with God to bring greater personal freedom. Having run online towards the end of 2020, and with CLM’s Life Groups running the Wellbeing Journey for 7 weeks in early 2021, the Freedom in Christ course returned in April 2022.

The CAP Money course ran three times through 2021 commencing May, July and October, providing practical tips on how to get to grips with finances so people can budget, save and prevent debt.

The Marriage Course returned in an online format for 2021, its third outing, with 34 couples signing up for the eight-week course that began in February.

Alpha Online, an 11 week course, is designed for those who have questions about Life and Faith. Running twice in 2021, commencing in January and October, 23 people signed up to the course.

In addition, and as detailed earlier, CLM ran a Pastoral Carers Training course, Rooted groups, baptism explained and multiple other ministry specific (worship, children’s, youth) training courses through the year.

Multiple ‘Serving & Leading’ (S&L) courses took place through 2021. S&L1 is CLM’s first step in its leadership track, equipping people to serve and begin to lead in the church. Additional S&L2 and S&L3 courses took place through the year, the online nature of these courses allowed for a high level of participation and engagement.

PRAYER

As is CLM’s practice, 2021 commenced with 21 days of prayer and fasting through January, hosted on Zoom.

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Three weeks of prayer… on Zoom
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Through the year the church continued with a pattern of regular monthly times of corporate prayer, this was predominantly online, but transitioning to in-person sessions from the summer. Each quarter, there was also a period of focused prayer and fasting with multiple corporate prayer meetings taking place through these times. November 2021 also saw a family prayer gathering, held on a Saturday morning allowing children and grown-ups to engage in prayer together.

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The ‘Prayer Army’, established in 2019, continued to ensure daily prayer cover for the activities of the church and the ability to raise informed, immediate prayer in critical situations such as health emergencies of members. Given the events of 2021, this prayer covering has proved to be a blessing to so many in the life of the church and we are so grateful to all those in the congregation that committed to pray through the year.

MISSIONS

CLM, both financial and practically, supports a growing number of ‘out-of-house’ mission-based partners and projects each month.

With contributions from congregation members, the church donated over £63k (FY 2020: £48k) to external organisations and in support of hardship and benevolence cases.

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Guardian Ballers, CLM partner missions project
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CONFERENCE CENTRE

The church’s wholly owned trading subsidiary, CLM Enterprises Ltd, trading as the Welcome Centre, closed for business in March 2020 when Coronavirus restrictions were imposed on the hospitality and leisure industry.

The CLM Enterprises board made the difficult decision, in light of continuing monthly operating losses and trading uncertainty, to significantly downscale the business in the autumn of 2020 to preserve the future potential of the business. Operating restrictions on hospitality and leisure businesses remained through much of 2021 (finally lifting in the summer), and as such, business confidence remained low for much of the year, with many businesses still preferring on-line training platforms versus in-person courses. Accordingly, the operating activities of the conference business were suspended through all of 2021, and remain so in 2022.

Achievements and financial performance of the subsidiary undertakings, CLM Enterprises Limited and CLME Ventures Limited, are disclosed in note 23.

Coronavirus lockdowns continued to impact many volunteer led initiatives, but CLM continues to provide support where possible, appropriate and safe. This included the continued practical support of Foodbank, and Carriers of Hope, including the collection of shoeboxes for the Carriers of Hope Christmas Appeal from members of the CLM congregation.

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Financial Review

CLM’s main sources of funding were free will offerings from the church congregation through regular tithes and offerings, CLM’s annual vision offering, income tax recovered under the gift aid scheme and, historically, the contribution of the group’s wholly owned trading subsidiary.

CHURCH INCOME

Unrestricted church income, reflecting regular tithes and offerings from members of the congregation, and unrestricted vision offerings from November 2020 (note 3) increased 22% to £856,030 (2020: +12% to £698,305).

Regular tithes and offerings amounted to £646,874, (2020: £629,712), an increase of 1.3% (2020: +2.4%). Unrestricted (but treated as designated) vision offering receipts totalled £209,156 (2020: £62,067). Associated unrestricted gift aid increased 19% to £145,790 (2020: £122,905).

TOTAL INCOME (Unrestricted, restricted, designated)

Total restricted and unrestricted / designated (excluding subsidiary trading income) reduced 8% (2020: -6%) in the year under review to £1,014,032 (2020: £1,106,439).

We continue to be thankful for the generosity of the congregation and for the favour of God.

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CLM Total Income
£1,180k
£1,106k
£1,058k
£987k £1,014k
£662k
£477k
£410k
£345k
2013 2014 2015 2016 2017 2018 2019 2020 2021
Regular Tithes & Offerings T&O | Gift Aid Vision Offering (Restricted)
VO | Gift Aid Vision Offering (Designated) VO | Gift Aid
Other
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Note: excludes CLM Enterprises trading income

TRADING INCOME

Restricted income decreased to £nil in FY2021 (2020: £194,203). Vision offering income is now classified as unrestricted (see pages 22-25 for an analysis of vision offering income). Through FY2020, Vision 2019 offering pledges were redeemed, and were treated as restricted as their primary purpose was for the repayment of the church mortgage. Associated restricted gift aid reduced to £nil (2020: £35,799).[1] before reclaimed gift aid

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Regular Tithes & offerings
£624k £630k £647k
£541k £552k
£430k
£400k
£333k
£241k
2013 2014 2015 2016 2017 2018 2019 2020 2021
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Note: excludes restricted income, including 2020 unrestricted vision offering receipts

External sales from CLM’s trading subsidiary, relating to conference activities, reduced to £nil as the business did not trade through the year (2020: £112,539). Coronavirus Grant Income (CJRS) also reduced to £nil (2020: £49,596). The significant reduction in turnover reflects the enforced closure of hospitality and events venues by the UK Government in 2020 and the restricted nature of trading activities for much of the trading period. In light of reduced trading activity, costs also reduced to £2,798 (2020: £181,921, after netting of £49,596 CJRS grant income). Included within operating costs were redundancy and other termination payments of £nil (2020: £48,901). As a result, the business derived a net loss (sales less operating costs) of £2,798 (2020: loss £69,382) in the year.

The conference and events centre has not reopened in 2022 due to the loss of key personnel (as part of the redundancy process in 2020 to manage costs) and the continued uncertainty with respect to the conference and events trading environment.

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CHARITABLE EXPENDITURE

Total charitable expenditure (including that of the trading subsidiary) decreased by 17% to £899,287 (2020: £1,079,668), the reduction primarily due to the reduction of operating costs in the trading subsidiary following the suspension of activities in 2020.

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Analysis of Total Costs (Charity only)
2021 2020
Governance costs | Governance costs | £6,300 | 1%
£6,992 | 1%
Christ-centred
Christ-centred community | community |
£288,949 | 32% £244,821 | 29%
Administration & Spiritual growth |
buildings | Administration & £176,253 | 21%
£254,090 | 28% Spiritual growth | buildings | £296,037 |
£194,649 | 22% 35%
Effective mission |
Effective mission | £124,740 | 14%
£151,810 | 17%
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Where we invested against ‘Our Plan’

CLM’s plan is to facilitate Christ Centred Community, Spiritual Growth, and Effective Mission. 72% (2020: 71%) of our total expenditure was directly or indirectly associated with these objectives, with a further 28% (2020: 35%) facilitating general administration and buildings related expenditure, and 1% on governance related costs.

The charity invested £288,949 (2020: £244,821) in creating Christ-centred community, this includes direct costs associated with funding CLM’s many ministries, and the personnel (HR) costs of bringing leadership to ministry areas. A further £194,649 (2020: £176,253) was directed towards Spiritual Growth, reflecting the direct costs and apportioned personnel costs associated Sunday teaching, courses and teaching materials. Finally, £151,810 (2020: £124,740) was directed to Effective Mission. Included within this was direct expenditure to external mission partners and benevolence cases of £62,548 (FY2020: £46,839). This includes the regular support of charitable organisations (detailed on page 12). In addition, the church facilitated special mission offerings through the year.

Church headcount

Church ministry and support staff headcount, as at 31 December 2021, increased to 14.8 (2020: 14.1) measured in full time equivalents (FTE). 10.5 (2020: 9.3) FTE’s were deployed in pastoral and ministry related roles and 4.3 (2020: 4.8) FTE’s in administration and support functions.

MOVEMENT IN FUNDS

The Trustees, in setting and monitoring forward budgets and expenditure plans, review the consolidated performance of the charity with reference to its surplus (or deficit) before depreciation, amortisation, interest and corporate taxation, known commonly as SBITDA. This provides the Trustees with a close approximation of cash generation, which has to be balanced against the servicing (repayments and interest) cost of the mortgage, and any capital (large one-off) related expenditure.

The charity generated a total unrestricted and restricted SBITDA of £191,252 (2020: £338,194), and the group £188,453 (2020: 268,812), the unrestricted portion being £188,453 (2020: £38,810).

After accounting for depreciation and interest, the reported consolidated surplus for the 12 months ended December 2021 was £114,745 (2020: £188,905). The unrestricted element was -£33,301 (FY2020: - £101,958), designated surplus £148,046 (FY2020: £60,861) and restricted £nil (£230,002), as detailed in note 16 to the accounts.

As detailed in note 16, £nil (2020: £392,605) was transferred from the church Restricted Funds to Unrestricted Funds, this, in 2020, primarily representing the transfer of vision offering receipts to repay the mortgage during the year.

CLOSING NET FUNDS

The Church's total funds (parent company), being the total assets of the church (what the charity owns) less its liabilities (what the charity owes) increased by £117,545 (2020: £259,991) during the year to £3,251,101 (2020: £3,133,556).

Consolidated funds (including the trading subsidiaries) increased by £114,745 (2020: £188,906) to £3,457,692 (2020: £3,342,947).

Included in the total consolidated funds of £3,457,692 are amounts totalling £191,816 (2020: £191,816) which are restricted and £208,907 (FY2020: £60,861) that have been classified as designated at the discretion of the trustees. Restricted monies have either been raised for, and their use restricted to, specific purposes, or they comprise donations subject to donor imposed conditions. Full details of these restricted funds can be found in note 16 to the accounts together with an analysis of movements in the year.

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RESERVES POLICY

The charity maintains a level of free reserves to mitigate against the risk that the charity experiences an unexpected event which would put us in financial difficulty. This might include an event which would bring Christian Life Ministries into disrepute; the premises being forced to close for a long period of time or a serious decline in the economic environment we operate in.

The absolute level of unrestricted free reserves is typically reviewed annually by the Trustees, in light of our budgeted long-term and medium-term financial commitments and the insurance policies in place that cover the church and trading subsidiary for an unexpected loss of income for a period of up to two years. The last review was undertaken in March 2021.

The Trustees are of the opinion that financial cover of three months’ medium to long-term financial commitments would provide sufficient flexibility to cover temporary shortfalls in incoming resources and will allow the church to cope and respond to unforeseen emergencies whilst specific action plans are implemented. Specific insurances are also in place to

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CLM Cash Reserves Requirement
Reserves
£115,000
requirement
Unrestricted cash £287,292
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As at 31[st] December 2021, the policy required the Trustees to set aside £115,000 of ‘free cash’ (2020: £115,000). At 31 December 2021, the consolidated group held unrestricted cash reserves of £287,292 (2020: £233,900), restricted cash of £nil (2020: £nil) (note 19) equating to total cash of £287,292 (2020: £233,900).

foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

OUTLOOK AND PLANS FOR FUTURE PERIODS

The church continued to grow and flourish through 2021 and this situation continues into 2022 with many stories of lives being touched and transformed. From July 2021, all legal restrictions were removed with respect to pandemic mitigations, and although the church retained some mitigations through the balance of 2021, the numbers of people attending in-person across both morning services continued to increase, with online engagement also continuing to be strong.

The financial position of the charity also remains strong with the congregation faithfully redeeming vision pledges and with unrestricted tithes and offerings maintaining strong inflows, in line or ahead of budget plans.

The operations of CLM Enterprises Ltd were severely impacted by the legal restrictions imposed by the government in March 2020, and subsequent changes in corporate led in-person training demand (with a large proportion of training moving online).

As such, the CLM Enterprises Ltd board made an appropriate decision to temporarily wind down operations. As of the date of this report, the operations of the trading subsidiary continue to be suspended.

INVESTMENT POLICY

The Church currently uses interest bearing cash deposits for any cash in excess of short-term requirements.

GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the

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CLM’s 2020/21 vision offering has gone towards three main areas:

1.Existing Ministries and Mission

2. New Opportunities

Thanks to the November 2020 offering, CLM has been able to make significant strides forward missionally – reaching those who don't yet know Jesus and impacting the ‘ next generation’ with the Gospel.

Jubilee Fund

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Guardian Ballers

CLM Online

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CLM Worship
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Dignify

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CLM Schools Work

Wycliffe Bible Translators

3. Preparing for Tomorrow

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2020 Designated Income | Fund Analysis 2021 Designated Income | Fund Analysis
Opening Vision Closing Opening Vision Closing
Designated Funds Fund Offering Allocated Expensed Fund Fund Offering Allocated Expensed Fund
Balance Income Balance Balance Income Balance
Vision Offering 62,067 (62,067) 209,156 (209,156)
Gift Aid 7,127 (7,127) 35,125 (35,125)
Existing Ministries & Mission - 8,333 (8,333) - - 55,000 (55,000) -
New Opportunities 8,000 - 8,000 8,000 120,138 (41,235) 86,903
Preparing for Tomorrow - 52,861 - 52,861 52,861 69,143 - 122,004
Total - 69,194 - (8,333) 60,861 60,861 244,281 - (96,235) 208,907
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Structure, Governance and Management

The Governing Documents

The Church's governing document is the Memorandum and Articles of Association dated 5 May 2010.

The Church is a charity which was formally registered with the Charity Commission on 6 June 2007 with registration number 1119509. The company was incorporated on 15 November 2006 with registration number 05999919. The company directors form the board of trustees. The liability of each trustee in the event of a winding up is limited to £1.

The church is a member of the Assemblies of God denomination in Great Britain, and the Evangelical Alliance.

Trustees

The Trustees of the Church, as set out on the inside front cover of the financial statements, are responsible for governance and oversight of the Church's business in accordance with the Church's objectives.

In seeking to exercise good governance, the Trustees meet approximately 12 times per annum to discuss a full range of matters relating to the life of the church including activities, finance, fabric, general administration, the implementation of the Church constitution and Church membership. Two of the Church's Trustees receive remuneration for their employed positions in the ministry. In compliance with Charity Commission guidelines, a greater proportion of Trustees are voluntary and receive no benefits or remuneration in connection with their duties. As at 31 December 2021, there were seven Trustees, five of whom are regarded as independent having not received remuneration from the charity in the year under review.

Appointment and Recruitment of Trustees

The Elders and current Trustees of the Church identify suitable candidates who are invited to serve as Trustees. Suitability would be based, primarily, on commitment to Christian Life Ministries, demonstrated by membership, regular attendance and a high degree of involvement. Potential candidates are not appointed as Trustees due to any particular professional competence that they may be able to bring, although the Trustees do seek to ensure that an appropriate mix of skills are represented to help the charity identify and manage risks.

New Trustees are provided with copies of the memorandum and articles of association, latest accounts, recent minutes and suitable Charity Commission guidance such as CC3a Charity Trustee: What’s involved; CC3 The essential trustee and guidance notes on Faith in Good Governance.

Church Elders

The church elders typically meet once a month through the year and comprise the following persons: Martin and Esther Storey (Senior Pastors), Tony Williams, Ryan Ormes, Donald Browne-Marke, with Jonathan Chand (Assistant Pastor) attending by invitation (formally appointed in 2022). The elders are responsible for the spiritual governance of the church, vision, doctrine and the oversight of significant pastoral matters within the life of the church.

Senior Leadership Team

The charity and its employed staff and key volunteers are led by the Senior Pastors, Martin and Esther Storey. In addition, Mathew Davis, as General Manager, oversees the non-pastoral aspects of the charity and its trading subsidiary, CLM Enterprises Ltd. Together they form the Senior Leadership which seeks to meet monthly through the year.

Pay Policy for Senior Staff

The Remuneration Committee, in conjunction with the independent members of the Board of Trustees make recommendations with respect to the pay of senior staff and annual cost of living adjustments for all staff. The Trustees consider the recommendations for any conflicted individuals in their absence.

Risk Management

Whilst it is the Church's policy to trust wholly in the Lord that He will work out His purpose through the Church, the CLM leadership also acknowledges that it has a responsibility, both as individual members and as a body of members, for the identification and proper management of risks faced by the Church in achieving its primary aim.

The Trustees have therefore sought to assess the major risks to which the Church is exposed, in particular those relating to the specific operational areas of the Church, its investments and its finances. The Trustees believe that, by

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monitoring reserve levels, by ensuring that controls exist over key financial systems and by examining the operational risks faced by the Church, it has established effective systems and procedures to mitigate those risks.

Key controls used by the Church include:

Regular meetings of the Trustees to allow the identification, assessment and management of risks;
Formal agendas for all board and eldership meetings;
Strategic planning, budgeting and management accounting;
Formal written policies;
Clear authorisation and appraisal levels; and
Vetting principles as required by law for the protection of the vulnerable.

The Trustees review on a regular basis the main risks that the church faces and these are captured is a risk matrix to help the trustees appraise and prioritise. The key risks identified include finances, safeguarding, health & safety and human resources. The Church employs specialist staff to manage the risk in each of these areas and, where appropriate and necessary, engages third party experts for advice.

Objectives, Activities and Strategies

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Christian Life Ministries’ objective or ‘Our Purpose’ as we call it, is to ‘Bring the Kingdom of God into every life and sphere of society’, and we seek to achieve this, ‘Our Plan’, by facilitating:

Christ-centred community (proclaim the good news of Jesus Christ and to facilitate Christ-centred community through Sunday services, age based and community based activities);
Spiritual growth (help believers grow in their faith and fulfil their potential in Christ); and
Effective mission (reach out and support the marginalised in our society, regardless of their background or beliefs).

These aims are formally stated within the Memorandum of Association as:

to advance the Christian faith in accordance with the statement of beliefs in such parts of the United Kingdom or the world as the Trustees from time to time think fit;
to relieve all aspects of poverty and to promote and preserve wellbeing by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such other parts of the United Kingdom or the world as the Trustees from time to time may think fit, and
to advance education in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit.

The Trustees do not believe that it is possible to accurately report on the individual performance of the three strands of the objectives as they are intrinsically linked and thus impossible to account for independently. The Trustees believe that to do so would not give an accurate representation of Christian Life Ministries’ purposes or achievements.

The Trustees are confident that the breadth of activities covering all age ranges and social standing provide benefit to the public and the list and review of ministries in the ‘Review of 2021’ within the Trustees’ Report demonstrates this.

The Trustees and Elders of Christian Life Ministries are confident that the church has advanced the Christian faith.

Public Benefit Statement

The section of this report above entitled Objectives sets out the aims and priorities of the trust.

The Trustees have considered this matter, in conjunction with the guidance contained in the Charity Commission’s general guidance on public benefit together with the more specific guidance provided by their publication The Advancement of Religion for the Public Benefit, and have concluded:

That the aims of the organisation continue to be charitable;
That the aims and work done give identifiable benefits to the charitable sector and both indirectly and directly to individuals in need;

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That the benefits are for the public, are not unreasonably restricted in any way and certainly not by ability to pay; and
That there is no detriment or harm arising from the aims or activities.

A more detailed explanation of how the Trustees believe that they have discharged their responsibilities to deliver a public benefit is included in the Achievements and Performance section.

Trustees' Responsibilities Statement

The Trustees (who are also the directors of the Company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Company and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles of the Charities SORP;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) 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 Group will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO AUDITORS

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditors are unaware, and
that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information.

AUDITORS

The auditors, PKF Smith Cooper Audit Limited, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

This report was approved by the Trustees on: 01 September 2022

and signed on their behalf by:

Matthew Davis Director

Matthew Baines Director

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES

Auditors Opinion

We have audited the financial statements of Christian Life Ministries (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 December 2021 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Company balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of 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 Group's and of the parent charitable company's affairs as at 31 December 2021 and of the Group's incoming resources 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 and the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) 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 of the financial statements in the United Kingdom, including the Financial Reporting Council'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.

Conclusions 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 collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditors' report thereon. The Trustees are responsible for the other information contained within the Annual report. 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 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.

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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 information given in the Trustees' report for the financial year for which the financial statements are prepared is consistent with the financial statements.
the Trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report.

We have nothing to report in respect of the following matters in relation to which 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 Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' report and from the requirement to prepare a Strategic report.

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the 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 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'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.

Christian Life Ministries | 2021 Annual Report & Financial Statements

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INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' 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.

Based on our understanding of the Group and nature of its operations, key laws and regulations that we identified included:

Companies Act;
Charities Act;
tax legislation;
health and safety and employment legislation;
data protection legislation;
safeguarding.

We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. We identified that the principle risk of fraud or non-compliance with laws and regulations related to:

Management bias in respect of accounting estimates and judgements made;
Management override of control; and
Posting of unusual journals or transactions.

We focused 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 management and those charged with governance around actual and potential litigation and claims including instances of non compliance with laws and regulations and fraud;
Reviewing minutes of meetings of those charged with governance where available;
Reviewing legal expenditure in the year to identify instances of non-compliance with laws and regulations and fraud;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations; and
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias, including depreciation of fixed assets and carrying value of property.

It is the primary responsibility of management, with the oversight of those charged with governance, to ensure that the entity's operations are conducted in accordance with the provisions of laws and regulations and for the prevention and detection of 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 regulations. This 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, collusion, omission and misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

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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 (Accounts 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 assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Newman (Senior statutory auditor) for and on behalf of

PKF Smith Cooper Audit Limited Statutory Auditors

158 Edmund Street Birmingham B3 2HB

Date: 6 September 2022

PKF Smith Cooper Audit Limited are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

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CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

2021 2021 2021 £ £ £ Income from: Donations and legacies 3 758,011 244,281 2,650 Charitable activities 4 8,995 - - Other trading activities 5 - - - Investment Income 6 95 - - Total income 767,101 244,281 2,650 Expenditure on: Raising funds - trading activities 7a 2,798 - - Charitable activities 7b 797,604 96,235 2,650 Total expenditure 800,402 96,235 2,650 Net income / (expenditure) (33,301) 148,046 - Transfers between funds 15 - - - Note General funds Restricted funds Designated funds	2021 2021 2021 £ £ £ Income from: Donations and legacies 3 758,011 244,281 2,650 Charitable activities 4 8,995 - - Other trading activities 5 - - - Investment Income 6 95 - - Total income 767,101 244,281 2,650 Expenditure on: Raising funds - trading activities 7a 2,798 - - Charitable activities 7b 797,604 96,235 2,650 Total expenditure 800,402 96,235 2,650 Net income / (expenditure) (33,301) 148,046 - Transfers between funds 15 - - - Note General funds Restricted funds Designated funds	2021 2021 2021 £ £ £ Income from: Donations and legacies 3 758,011 244,281 2,650 Charitable activities 4 8,995 - - Other trading activities 5 - - - Investment Income 6 95 - - Total income 767,101 244,281 2,650 Expenditure on: Raising funds - trading activities 7a 2,798 - - Charitable activities 7b 797,604 96,235 2,650 Total expenditure 800,402 96,235 2,650 Net income / (expenditure) (33,301) 148,046 - Transfers between funds 15 - - - Note General funds Restricted funds Designated funds	2021 2021 2021 £ £ £ Income from: Donations and legacies 3 758,011 244,281 2,650 Charitable activities 4 8,995 - - Other trading activities 5 - - - Investment Income 6 95 - - Total income 767,101 244,281 2,650 Expenditure on: Raising funds - trading activities 7a 2,798 - - Charitable activities 7b 797,604 96,235 2,650 Total expenditure 800,402 96,235 2,650 Net income / (expenditure) (33,301) 148,046 - Transfers between funds 15 - - - Note General funds Restricted funds Designated funds	Total funds 2021 £ 1,004,942 8,995 - 95	2020 2020 2020 £ £ £ 799,581 69,194 230,002 7,366 - - 162,135 - - 296 - - General funds Restricted funds Designated funds	2020 2020 2020 £ £ £ 799,581 69,194 230,002 7,366 - - 162,135 - - 296 - - General funds Restricted funds Designated funds	2020 2020 2020 £ £ £ 799,581 69,194 230,002 7,366 - - 162,135 - - 296 - - General funds Restricted funds Designated funds	Total funds 2020 £ 1,098,777 7,366 162,135 296
	767,101 244,281 2,650			1,014,032	969,378 69,194 230,002			1,268,574
	2,798 - - 797,604 96,235 2,650			2,798 896,489	231,517 - - 839,818 8,333 -			231,517 848,151
	800,402 96,235 2,650			899,287	1,071,335 8,333 -			1,079,668
	(33,301) 148,046 - - - -			114,745 -	(101,957) 60,861 230,002 392,605 - -392,605			188,906 -

Net movement in funds	(33,301)	148,046	-	114,745	290,648	60,861	-162,603	188,906
Reconciliation of funds: Total funds brought forward	3,090,270 60,861 191,816			3,342,947	2,799,622 - 354,419			3,154,041
Total funds carried forward 16	3,056,969	208,907	191,816	3,457,692	3,090,270	60,861	191,816	3,342,947

2020: £69,194 of unrestricted donations andgift aid has been reclassified a				s designated	income

The notes on pages 36 to 49 form part of these financial statements.

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CONSOLIDATED & COMPANY BALANCE SHEET AS AT 31 DECEMBER 2021

Company number: 05999919

Note	Consolidated 2021 2020 £ £	Consolidated 2021 2020 £ £	Company 2021 2020 £ £	Company 2021 2020 £ £
FIXED ASSETS
Tangible assets 11 Investments 12	3,104,289 -	3,124,418 -	2,919,503 1	2,939,310 1
CURRENT ASSETS
Debtors 13 Cash at bank and in hand TOTAL CURRENT ASSETS Creditors: amounts falling due within one year 14 NET CURRENT ASSETS TOTAL NET ASSETS	119,120 287,292	50,701 233,900 284,601 (66,072) 218,529 3,342,947	118,446 276,888	47,726 189,223
	406,412		395,334	236,949
	(53,009) 353,403 3,457,692		(63,737) 331,597 3,251,101	(42,704)
				194,245

				3,133,556

CHARITY FUNDS
Restricted funds 16 Designated funds 16 General unrestricted funds 16 TOTAL FUNDS	191,816 208,907 3,056,969 3,457,692	191,816 60,861 3,090,270 3,342,947	191,816 208,907 2,850,378 3,251,101	191,816 60,861 2,880,879
				3,133,556

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees on: 01 September 2022

and signed on their behalf, by:

Matthew Davis, Trustee Matthew Baines, Trustee

The notes on pages 36 to 49 form part of these financial statements.

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CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

Cash flows from operating activities Net cash used in operating activities (see note 18) Cash flows from investing activities Proceeds from the sale of tangible fixed assets Purchase of tangible fixed assets Net cash used in investing activities Cash flows from financing activities Repayments of borrowing Net cash provided by/(used in) financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year		2021 £ 107,388 1,294 (55,290) (53,996) - - 53,392 233,900 287,292	2020 £ 287,912 - (59,523)
			(59,523) (384,633) (384,633)
			(156,244)
			390,144
Cash and cash equivalents at the end of the year (see note 19)			233,900

The notes on pages 36 to 49 form part of these financial statements.

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

1. General information

Christian Life Ministries is a private limited company, limited by guarantee and incorporated in England within the United Kingdom. The address of the registered office is given in the company information of these financial statements. The Company's registration number is 05999919.

The members of the Company are the Trustees named on page 2. In the event of the Company being wound up, the liability in respect of the guarantee is limited to £1 per member of the Company.

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Christian Life Ministries meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Company and its subsidiary undertakings. The results of the subsidiaries are consolidated on a line by line basis.

The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements.

The presentational currency of these financial statements is Sterling. All amounts have been rounded to the nearest £1,

2.2 Going concern

The Trustees consider that the Group is in a position to meet its obligations as they fall due and that use of the going concern basis is therefore appropriate to the preparation of these accounts.

2.3 Income

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Company has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Company, can be reliably measured.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Company which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Income in respect of conferencing services are recognised on the delivery of the event.

Grants are accounted for under the accruals model as permitted by FRS102. Grants of a revenue nature are recognised in the Consolidated statement of financial activities in the same period as the related expenditure.

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Group to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities and Governance costs are costs incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Group; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised in the Consolidated statement of financial activities, where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives.

Depreciation is provided on the following bases:

Freehold property	- 2% straight line basis
Motor vehicles	- 25% reducing balance
Fixtures & fittings	- 25% reducing balance
PA & music equipment	- 25% reducing balance
IT equipment	- 33% reducing balance

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Consolidated statement of financial activities.

A full year's depreciation is made in the year of acquisition. Freehold land is not depreciated.

2.8 Investments

Investments in subsidiaries are valued at cost less provision for impairment.

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Group anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Consolidated statement of financial activities as a finance cost.

2.12 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2.13 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The

aim and use of each designated fund is set out in the Trustees' Report.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

					2021				2020
3.	Donations	General funds	Designated funds	Restricted funds	Total	General funds	Designated funds	Restricted funds	Total
		£	£	£	£	£	£	£	£
	Donations	646,874	-	-	646,874	629,712	-	-	629,712
	Vision Offerings	-	209,156	-	209,156	-	62,067	184,313	246,380
	Other donations	472		2,650	3,122	9,027	-	9,890	18,917
	Income tax reclaimable	110,665	35,125		145,790	115,778	7,127	35,799	158,704
	Government grants	-	-	-	-	45,064	-	-	45,064
	Total donations	758,011	244,281	2,650	1,004,942	799,581	69,194	230,002	1,098,777

Government grants represent amounts receivable by the Charity during the comparative year in respect of the Coronavirus Job Retention Scheme and other COVID 19 financial support provided by Local and Central Government.

							2021						2020
4.	Charitable activities	General funds	Designated funds		Restricted funds		Total	General funds	Designated funds		Restricted funds		Total
		£		£		£	£	£		£		£	£
	Church life and ministries	8,995	-		-		8,995	7,366	-		-		7,366
	Total income from charitable activities	8,995	-		-		8,995	7,366	-		-		7,366
							2021						2020
5.	Trading Activities	General funds	Designated funds		Restricted funds		Total	General funds	Designated funds		Restricted funds		Total
		£		£		£	£	£		£		£	£
	Subsidiary trading income	-	-		-		-	162,135	-		-		162,135
	Subsidiary trading expenses	2,798	-		-		2,798	231,517	-		-		231,517
	Net income from trading activities	(2,798)	-		-		(2,798)	(69,382)	-		-		(69,382)

Included in subsidiary trading income is £nil (2020: £49,596) in respect of Coronavirus Job Retention Scheme funding

					2021				2020
6.	Investment Income	General funds	Designated funds	Restricted funds	Total	General funds	Designated funds	Restricted funds	Total
		£	£	£	£	£	£	£	£
	Bank interest	95	-	-	95	296	-	-	296
	Net investment income	95	-	-	95	296	-	-	296

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2021

7. Total Resources Expensed
Unrestricted - Genral funds	2021 2020 Direct costs Support costs Total costs Direct costs Support costs Total costs £ £ £ £ £ £
7a. Cost of generating funds - trading activities	2,798 - 2,798 231,517 - 231,517
Charitable activities Christ-centred community Spiritual growth Effective mission Administration & buildings Total charitable activities Governance costs	183,365 46,308 229,673 189,959 49,029 238,988 135,645 38,344 173,989 134,292 39,461 173,753 113,215 19,645 132,860 108,554 16,186 124,740 21,473 232,617 254,090 20,058 275,979 296,037
	453,698 336,914 790,612 452,863 380,655 833,518 - 6,992 6,992 - 6,300 6,300
7b. Total Unrestricted - General funds	453,698 343,906 797,604 452,863 386,955 839,818

Designated	2021 2020 Direct costs Support costs Total costs Direct costs Support costs Total costs £ £ £ £ £ £
7a. Cost of generating funds	- - - - - -
Charitable activities Christ-centred community Spiritual growth Effective mission Administration & buildings Total charitable activities	41,620 17,656 59,276 5,833 - 5,833 17,836 2,824 20,660 2,500 - 2,500 13,475 2,824 16,299 - - - - - - - - -
	72,931 23,304 96,235 8,333 - 8,333
7b. Total designated	72,931 23,304 96,235 8,333 - 8,333

Restricted	2021 2020 Direct costs Support costs Total costs Direct costs Support costs Total costs £ £ £ £ £ £
7a. Cost of generating funds	- - - - - -
Charitable activities Christ-centred community Spiritual growth Effective mission Administration & buildings Total charitable activities	- - - - - - - - - - - - 2,650 - 2,650 - - - - - - - - -
	2,650 - 2,650 - - -
7b. Total restricted	2,650 - 2,650 - - -

Charitable activity costs	896,489 848,151

Many of CLM's ministries achieve benefits in a number of different areas and their costs are allocated on the basis of their aims. Cost allocation includes an element of judgement and thus CLM has had to consider the cost-benefit of detailed calculations and record-keeping in calculating a best estimate of the attributable costs.

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2021

8. Auditors' remuneration Fees payable to the Company's auditor for the audit of the Group's annual accounts 9. Staff costs Wages and salaries Social security costs Contribution to defined contribution pension schemes	2021 £ 6,992	2020 £ 6,300
	Group 2021 £ 465,768 37,502 17,740	Group 2020 £ 629,847 47,678 17,136
	521,010	694,661

Included in staff costs is £nil (2020 - £57,865) in respect of one-off redundancy, holiday pay and ex gratia payments, but excludes the benefit of Coronavirus Job Retention Grants, as detailed in note 3 and 5 to the accounts.

The average number of persons employed by the Company during the year was as follows:

Full time pastor Part time pastor Full time ministry support Part time ministry support Full time support staff Part time support staff	Group 2021 No. 1 1 5 6 1 5	Group 2020 No. 1 1 5 5 4 4
	19	20

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

The average headcount expressed as full-time equivalents was:

Church - Pastoral Church - Administration Trading subsidiary	Group 2021 No. 10 5 -	Group 2020 No. 9 4 3 16
	15

No employee received remuneration amounting to more than £60,000 in either year.

10. Trustees' remuneration and expenses

During the year, no Trustees received remuneration or benefit in kind for their duties as trustee (2020 - £nil).

Trustees (independent and those salaried roles) may incur expenses in fulfilling their duties as a trustee and the SORP requires disclosure of such expenses. During 2021 no trustees had expenses met by the charity in fulfilling their duties as a trustee and the total amount reimbursed to trustees or paid to third parties was £nil (2020 - 0 trustees and £nil).

11. Tangible fixed assets

Freehold property £ 3,249,308 9,380 -	Motor vehicles £ 7,165 - -	Fixtures and fittings £ 459,177 45,910 (7,077)	Total £ 3,715,650 55,290 (7,077)
3,258,688	7,165	498,010	3,763,863
234,474 35,373 -	7,037 32 -	349,721 38,720 (5,783)	591,232 74,125 (5,783)
269,847	7,069	382,658	659,574
2,988,841	96	115,352	3,104,289
3,014,834	128	109,456	3,124,418

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

Freehold property £ 3,065,488 9,380 -	Motor vehicles £ 7,165 - -	Fixtures and fittings £ 452,741 45,910 (7,077)	Total £ 3,525,394 55,290 (7,077)
3,074,868	7,165	491,574	3,573,607
234,474 35,373 -	7,037 32 -	344,573 38,398 (5,783)	586,084 73,803 (5,783)
269,847	7,069	377,188	654,104
2,805,021	96	114,386	2,919,503
2,831,014	128	108,168	2,939,310

Included in land and buildings is freehold land of £500,000 (2020 - £500,000) which is not depreciated.

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

12. Fixed asset investments Company Cost At 1 January 2021 At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 For further details of subsidiaries see note 23.	Investments in subsidiary companies £ 1
	1
	1
	1

13. Debtors Due within one year Trade debtors Other debtors Prepayments and accrued income Tax recoverable	Group 2021 £ - 9,038 11,035 99,047	Group 2020 £ 1,354 11,395 9,980 27,972	Company 2021 £ - 8,810 10,589 99,047	Company 2020 £ - 11,228 8,526 27,972 47,726
	119,120	50,701	118,446

During 2022 all of the amounts shown as tax recoverable have been received from HMRC.

Creditors: Amounts falling due within one year

Group 2021 £ 8,314 -	Group 2020 £ 6,329 - 29,095 4,956 25,692	Company 2021 £ 5,502 17,038 294 16,817 24,086	Company 2020 £ 3,468 11,668 - 1,885 25,683

3,762

16,818

24,115

	66,072	63,737	42,704
53,009

The group has no deferred income (2020 - £nil) at the balance sheet date.

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2021

15. Statement of funds

Balance at 1 January 2021 £ Unrestricted funds Designated funds Existing Ministries and Missions - New Opportunities 8,000 Preparing for Tomorrow 52,861 60,861 General funds General Funds - all unrestricted funds 3,090,270 Total Unrestricted funds 3,151,131 Restricted funds Missional special offerings - Mission COVID hardship payments - Building fund 191,816 Total Restricted funds 191,816 Total of funds 3,342,947	Income £ 55,000 120,138 69,143	Expenditure £ (55,000) (41,235) -
60,861	244,281	(96,235)
3,090,270	767,101	(800,402)
3,151,131	1,011,382	(896,637)
- - 191,816	500 2,150 -	(500) (2,150) -
191,816	2,650	(2,650)
3,342,947	1,014,032	(899,287)

Details of designated funds are provided in the Trustees' Report. Details of restricted funds are set out below:

Missional special offering

Monies donated were distributed to their specified charity.

Hardship fund

All monies donated to the Hardship fund were paid out in the year, as detailed in the Finance section of the Trustees Report.

Vision offerings

With the mortgage fully repaid in 2020, the remaining balance of the 2019 Vision Offering was transferred to Unrestricted Funds during 2020, leaving a £nil balance on Vision Offering Restricted Funds at 31 December 2020.

Building fund

Offerings of church members specifically for the building are credited to a restricted fund. The fund retained represents part funding of the cost of the freehold property.

Christian Life Ministries | 2021 Annual Report & Financial Statements

Page 45

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

Statement of funds - prior year

Balance at 1 January 2020 £ - - -	Income £ 8,333 8,000 52,861	Expenditure £ (8,333) - -	Transfers in/out £ - - -
-	69,194	(8,333)	-
2,799,622	969,378	(1,071,335)	392,605
2,799,622	1,038,572	(1,079,668)	392,605
162,603 - 191,816	220,112 9,890 -	- - -	(382,715) (9,890) -
354,419	230,002	-	(392,605)
3,154,041	1,268,574	(1,079,668)	-

16. Summary of funds

Summary of funds - current year

Summary of funds - current year	Summary of funds - current year
Balance at 1 January 2021 £ General unrestricted funds 3,090,270 Designated funds 60,861 Restricted funds 191,816 3,342,947		Income £ 767,101 244,281 2,650		Balance at
			Expenditure	31 Dec. 2021
			£	£

			(800,402)	3,056,969

			(96,235)	208,907

			(2,650)	191,816


	3,342,947	1,014,032
			(899,287)	3,457,692

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31[st] December 2021

Summary of funds - prior year

General unrestricted funds Designated funds Restricted funds	Balance at 1 January 2020 £ 2,799,622 - 354,419	Income £ 969,378 69,194 230,002	Expenditure £ (1,071,335) (8,333) -	Transfers in/out £ 392,605 - (392,605)	Balance at 31 Dec. 2020 £ 3,090,270 60,861 191,816
	3,154,041	1,268,574	(1,079,668)	-	3,342,947

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Analysis of net assets between funds - current year
Tangible fixed assets Current assets Creditors due within one year Total Analysis of net assets between funds - prior year Tangible fixed assets Current assets Creditors due within one year Total	Restricted funds 2021 £ 191,816 - -	Unrestricted funds 2021 £ 2,912,473 406,412 (53,009)	Total funds 2021 £ 3,104,289 406,412 (53,009)
	191,816	3,265,876	3,457,692
	Restricted funds 2020 £ 191,816 - -	Unrestricted funds 2020 £ 2,932,602 284,601 (66,072)	Total funds 2020 £ 3,124,418 284,601 (66,072)
	191,816	3,151,131	3,342,947

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2021

Reconciliation of net movement in funds to net cash flow from operating activities

At 1 January 2021 £ 233,900	Group 2021 £ 114,745 74,125 (68,419) (13,063)	Group 2020 £ 188,906 74,311 45,183 (20,488)
	107,388	287,912
	Group 2021 £ 287,292	Group 2020 £ 233,900
	287,292	233,900
	Cash flows £ 53,392	At 31 December 2021 £ 287,292
233,900	53,392	287,292

The Group contributes to a defined contributions pension scheme on behalf of its employees. The assets of the scheme are held separately from those of the group in independently administrated funds. The pension cost charge represents contributions payable by the group to the fund, allocated on the same basis as the payroll, and amounted to £17,740 (2020 - £17,136). Contributions totalling £306 (2020 - £92) were payable to the fund at the balance sheet date and are included in unrestricted creditors.

Christian Life Ministries | 2021 Annual Report & Financial Statements

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NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2021

22. Related party transactions

Martin Storey, a Trustee, received gross remuneration of £50,000 (2020 - £49,999) and pension contributions of £2,500 (2020 - £1,917) during the year in his employed capacity of Senior Pastor. His wife, Esther Storey, received gross remuneration of £30,000 (2020 - £30,000) and pension contributions of £1,500 (2020 - £685) during the year in her part-time employed capacity of Senior Pastor.

Matthew Davis, a Trustee, received gross remuneration of £30,966 (2020 - £36,735) and pension contributions of £1,548 (2020 - £1,469) during the year in his part-time employed capacity of General Manager.

During the year retirement benefits were accruing to 2 (2020 - 2) directors in respect of defined contribution pension schemes.

The aggregate value of donations made by the Trustees during the year amount to £63,090 (2020 -£58,065).

Key management

Gross remuneration of key management* Employer's national insurance Employer's pension contributions	2021 £ 144,594 15,099 7,237	2020 £ 183,028 18,581 6,829
	166,930	208,438

*excludes redundancy and ex-gratia payments for L Hart in 2020.

In the year ended 31 December 2021, there are four members of staff considered to be key management in the group; Martin & Esther Storey (Senior Pastors), Matthew Davis (General Manager) and Gary Ruck (Treasurer). L Hart (conference manager) was considered key management in 2020 and is included in the comparative amounts.

23. Principal subsidiaries

The following were subsidiary undertakings of the Company:

Names	Company	Principal activity	Holding	Included in
	number			consolidation
CLM Enterprises Limited	05862264	Conferencing - currently	100%	Yes
		dormant
CLME Ventures Limited	04132735	Dormant	100%	Yes

Christian Life Ministries owns all the share capital of CLM Enterprises Limited and is the sole member of CLME Ventures Limited. The registered office for the above entities is The Welcome Centre, Parkside, Coventry, CV21 2HG.

The financial results of the subsidiaries for the year were:

Names	Income	Expenditure	Profit/(Loss) for the	Net assets /
	£	£	year	(liabilities)
			£	£
CLM Enterprises Limited	--	2,798	(2,798)	(187,017)
CLME Ventures Limited	-	-	-	209,792

Christian Life Ministries | 2021 Annual Report & Financial Statements

Page 49

Missions at CLM… Reaching Wider

CLM became an official church partner with the charity Home for Good . Home for Good believes that we all have a part to play to ensure that every child has the home they need.

Good Neighbours and HOPE Coventry have been working with Feeding Coventry to get food to extremely clinically vulnerable people in Coventry during this second lockdown

Coventry Food Bank

Working with Coventry Foodbank and Coventry City Council to provide packed bags of healthy low sugar breakfast items for school aged children across Coventry.

Carriers of Hope

Carriers of Hope 2020 Christmas appeal – Through CLM congregation members, CLM was able to donate over 100 shoeboxes which were given to children across Coventry

Aziz Partnership

Significant financial support to Lebanon to help those left homeless following the explosion in the country

Home of Hope

Synergy helped raise money for Home of Hope, a children's home in Mchinji, Malawi, who provide shelter, food, medical care and love to over 700 children. CLM also gave financially from its Missions budget to support this project.

CLM partnered with Feed the Hungry – based here in Coventry - to get 20,000 meals shipped out to Lebanon.

CARRIERS OF HOPE SHOEBOX APPEAL

Carriers of Hope work with refugee and asylum seeking families across Coventry and CLM once again collecting hundreds of shoeboxes filled with presents for the children in these families

KINGDOM COME!

CLM Hardship Fund

A CLM Fund created during the pandemic to assist those in our church community facing financial crisis

CLM Church | 47 Parkside | Coventry CV1 2HG www.clmchurch.co.uk

TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS

ABOUT US

Message from the Senior Pastors

ACHIEVEMENTS AND PERFORMANCE

Review of 2021

REACHING WIDER

THANK YOU

A CHURCH ‘NOT ON PAUSE’

TRANSFORMING LIVES

VOLUNTEER EFFORT

STAFF TEAM

2021 VISION OFFERING

Three areas for investment were identified:

EFFECTIVE MISSION

Performance Against Objectives

SUNDAY MINISTRY

CHILDREN’S MINISTRIES

CLM YOUTH MINISTRY

YOUNG ADULTS MINISTRY

STUDENTS MINISTRY

LIFE GROUPS

WOMENS & MENS MINISTRY

OVER 60’s | SYNERGY

OTHER EVENTS

PASTORAL

RACIAL JUSTICE

COURSES | GROWTH TRACK

PRAYER

MISSIONS

CONFERENCE CENTRE

Financial Review

CHURCH INCOME

TRADING INCOME

CHARITABLE EXPENDITURE

Church headcount

MOVEMENT IN FUNDS

CLOSING NET FUNDS

RESERVES POLICY

OUTLOOK AND PLANS FOR FUTURE PERIODS

INVESTMENT POLICY

GOING CONCERN

2. New Opportunities

Jubilee Fund

CLM Online

Dignify

CLM Schools Work

Wycliffe Bible Translators

3. Preparing for Tomorrow

’ TRUSTEES REPORT for the year ended 31 December 2021

Structure, Governance and Management

The Governing Documents

Trustees

Appointment and Recruitment of Trustees

Church Elders

Senior Leadership Team

Pay Policy for Senior Staff

Risk Management

’ TRUSTEES REPORT for the year ended 31 December 2021

Objectives, Activities and Strategies

Public Benefit Statement

’ TRUSTEES REPORT for the year ended 31 December 2021

Trustees' Responsibilities Statement

DISCLOSURE OF INFORMATION TO AUDITORS

AUDITORS

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES

Auditors Opinion

Basis for opinion

Conclusions relating to going concern

Other information

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES

Opinion on other matters prescribed by the Companies Act 2006

Matters on which we are required to report by exception

Responsibilities of trustees

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF CHRISTIAN LIFE MINISTRIES

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

CONSOLIDATED & COMPANY BALANCE SHEET AS AT 31 DECEMBER 2021

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

1. General information