Christ Church Newcastle
Unaudited financial statements
for the year ended 31 August 2021
ChArity n¥mber: IIZ4990
Comp•Dy number: ￿$35478
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•AB4ZI)K2'
A03
2W05r2022
COMPANIES HOUSE
#153

Christ Church Newcastle
Unaudited financial statements
for the year ended 31 August 2021
Contents
Company Information for the year ended 31 August 2021
TTUStees' report for ihe year ended 31 August 2021.............-......
Independent Examinerfs Report to the Twstees of Christ Chur¢h New¢astle Cthe Company'j..
Statemenl of financial acliviti¢s, in¢luding income and expenditure accounl, for the year ended 31 August 2021....
Balance sheet as ai 31 August 2021....................................................
Cash flow siaremeni for the year ended 31 August 2021
Note5 to the financial slatements for the year ended 31 August 2021 ................................... ....

Christ Church Newcastle
Company Information for the year ended 31 August 2021
Trustees
Mtss J Bishop
R¢v. H A Charteris
Mr N Cowton
Mrs B Gordon (appointed 31 March 2022)
Mr S Pugmire
Key Staff
Rey. H A Charteris
Mr L Parker
Mr R Flyn
Mr D Dargue
Governing Document
Memordndum and Articles of Association dated 15 March 2008
Nam¢ ¢hang¢ of charity from Chrill Church Hea￿ll io Christ Church NeW￿￿e on 14 March 2011.
Cornpany Registration number
06535478
Charity registration number
1124990
Prineipal Addres5
7 Simonside Terra￿,
Newc&8ile upon Tyne
NE6 5JX
Registered office
7 Simons(de Terrace,
Newcastle upon Tyne
NE6 SJX
Independent Examiner
Jacob Farley ACA
Stewardship
l Lamb's Passage
London
ECIY8AB
Banker5
The Co-operative Bank

Christ Church Newcastle
Trustees, report for the year ended 31 August 2021
The trusiees, who are ihe charity's directors for the pwposes of company law, have the Pleasu￿ in submitting the Report
Ftnancial statements for the year.
Objettives of (he charity
The charity is a charitable company and is gO￿rned by its meTnorandurn and articles of association. The objects of the
harity, as 5¢t out in the governing dwum¢nt are..
To advance The ChrL5tian faith in accordance wilh the Statement of BelKefs,' and
2. To relieve sicknes5 and financial hardship and io promote and preserve gcN)d health by th¢ provision of fvnds,
goods or s¢rvice&
The tn]stees note that the Church is not a buildin& but a gathering of ordinary people of different ages and backgrounds.
whose lives have been changed by Jesus Christ. Ihe Son of God_ The New Testsment reveals the Church as a
c(mitnunity of people, properly taught and ¢arpAI for, who by loving and 5erYing Jesu5 ChrisL were also committed to
love and care for each oiher and to bring 3 ble55iDg to the area in which they lived. Christ Church Newcastle.. its trustees,
elders and members are commilled to the restoration of those New Testsment principle5. 11 is not alone in this, it is one
of many Churches in the area. county and all over the world thai is re-discovering th¢ exciteTnent of knowing Jesus
Christ. The vision is to see the people of New￿11¢ upon Tyne come into this experience of knowing Jesus as their
Lord, Saviour and friend.
Summary of the charity's main activities and a¢hiev¢m¢nts
The mairt actiYitie5 undertaken during the period in relation to the5¢ objective$ were:
Weekly ¢hur¢h meetings omd events..
Donaiions io instiNtion5 and individuals. and
The purchase of a new building io use to meet its aims.
The irustees consider the a¢hievemeDts of the Church durin8 the year to be..
Church Family Life
We increased the number of homegroups Tunning across the city to fourteen.
We would usually nm various training eveftrs. howevergiven the P2ndemrt our focus ￿¢aMe caring for our church
farnily through our Homegroups and connecting individuals with otheT5. We put great eJnphasis on ensuring people
had others to meer up with. which had to happen in stnall numbers due to restrictiolls.
We were able to rneei in p¢r50n 35 a congregation on Sundays (albeil Wlth restriciions in plar¢), holding multiple
gatherings each Sunday. This w&$ a crucial way of providing suppffi and ci)mmunity ro oyr chu￿b membeEs. and
other5 who joined us over lime.
We've had a steady number of visitOf5. many of whom now attend CCN. We have come through the Pandemic with
more people than when we began.
The church leadership and volunteers continue io offer significant ongoing pastoral and metal health supw>rt to
those within and outside the church. To this ertd, we also continued our hardship fund to SUP5X>rt church family
members Strnggling financially through the pandemic. We have run numero￿5 pastoral care seminars ihroughout the
year.
During lo¢kdown, w¢ have continued io run a weekly vtrtual Movie Club engaging those in the ¢hurch family
and those not part of Christ Church.
We continued to run a Biblicd Counselling Interest Group for those in the church family.
Children's Activities
We continued our midweek groups for children
We provided Covid-safe aciiviiies at our Sunday gatherings, Ixsth in the moming and afternoon
Community Events/Actwities
We are used to running muliiple community events. however most of these were pui on I￿]d due io the Pandemic
We soughi io run a Christmas season ihat engaged b(Ah church membets and Ehe I￿al community, but these ¢vents
were shgnificanily restricted by Covid-l9.

Christ Church Newcastle
We continue io have volunteeT5 working with Safe Families for Children providing suppm for local children
familie5 in crisis through befriending and the provision of resources.
We have run a moThthly setvice ai a I￿al we home wh￿h continued on Zoom (and in person when restridions
allowed) during COIVD-19.
General
CCN has been able io provide supp)rt to other churches and individuals in the regKm. toth financially and irt
practical ways.
Two members of Christ Church have p8rti¢ipated in trnining providal by Cr05s1ands as they seek to be better
equipped to Serve ihe church and Ioc41 wmmunity.
The senior Pastor continued ts volunt¢er for 29 GB in the capacity of GB director helping io equip and
resource individua15 5¢eking to start thurches and exis(ing church plants across the UK.
In partrership with other churches in the region Chrisi chU￿h Newcastle delivered a Cros51onds Learning Site in
Ihe region. a training course for intern8 elder5. congre￿10n member5 and small group1¢oders from churches acmss
the Nonh East.
Much of the first half of 2021 involved the purchasing of a building. This involved multiple church family
meetings. along with signifi¢ant staff time to work through the process. We f￿allY rook i)wneTship of th¢ building
in July 2021. tn August 2021, hundreds of hours were spent by Yolunteets and s￿ff ¢0 wepaTe the building for use.
This in itself proved io be a trrrir￿ communiry wojeu.
Mosi the charity's activities urtdertaken by volunteers and the charity could noi operate effectively without their efforts.
In planning the aciiviiies the TrU￿ee5 have applied the guidance on public benefii issued by th¢ Charity Commission.
Structure. Governance and Management
Responsibility for setting Ex)licy artd for detem)ining ihe P￿￿tter5 wiihin whi¢h the chariry should op¢rate rests with
the trusiees who meet regularly to monitor the acrivities of the charity_ Respon5ibiliry for the day-to-day operation of ihe
charity has been delegaied to the staff ieam led by Hugo Charteris. Responsibility for the spiritual oversight of the church
ha5 been delegaied to th¢ ¢ldership team.
The charity is controlled by its goveming d￿uMents, the Memorandum and Articles of Association, and con51itut¢5
limit¢d ¢OTnpany. limited by guarantee, &8 defmed by the Companies Ad 2CQ6.
At any time, there must be a rnwirnum of three mJste¢5. The Board of Trustees is responsible for the appoinmjeni of new
Trust¢¢s. All tTYStees appointed are in full 5UPIM)rt of the charity's aims and objectives and are familiar with the day-tO-
day Prydctical workings of the charity.
Any newly appointed trustees will be given a copy of the curreni version of the governing docurnents and a copy of the
larest Trustee5' Arujual Report and ￿aleMent of financral sthtements_ Newly appointed tnisiee5 are also enciNJraged to
participate in appropriate training in order to allow ihem to ￿r(omI their dut1¢5 with appropriate Skill and attention.
The pay of key management is detern)ined in line with a remuneration policy which berKhmarks the pay of staff members
agallisi ihe (eachers pay scale.
FinanciAI review
During the year incom¢ incrased by £513259, to £777,729. and expendiDJre inCre￿d by £23.506. to £261.157. As
result surplus for the year increased by £516,572, 10 £605.660 and the Charity's net assets increased by the sarne amounl.
to £605,660. Net current assets incre&%ed by £114.497, 10 £203,022.
The fuJJncial performance and EXTr51tion were significantly affected by the decision to Pu￿h￿Se a church builduig at a c4yst
of £800,000 in July 2021. The purch&se wa5 funded thr(yJgh a combination of donations and a mortgage of £405,000.
£506,387 of the additional income was a result of an appeal to raise fijnds to allow the charity to purchase a building. Th¢
donation5 were re￿iVed from church member5 and friends of the church (mainly family and friends of chU￿h m¢mb¢rs)-
This response ro the appeal also caused the tharity lo cross the income ihreshold for a large chariry in the current year.
While the appeal also resulted in an increase in the regular unrestricied monthly givin& the iruste¢5 fully expe¢t that the
charity will not meet the definition of large chariry in fuwre yeats.

Christ Cburch Neivcastle
FuThdrnisine
The charity does not have any fuDdrdising objective5. The only fundraising that occurred in the yearwas in relalion to an
internal appeal to generace fiJnd5 for the purch￿ ola church building. The cosi of rdising ￿lldS is not significant and has
noi been separately di%los¢d.
Reserves poliey
The trustees have derern)ined tha( the charity should aim to hold unresrict¢d cash of no less than £60,000 (which equates
io about 3 months, of unrestriaed eypendiwre) so thai the charity could continue to ts￿rat£ should income and l or
expendirure vary adversely. At the year tr￿, the charity held unrestricied cash of £121.936 and the charity is complying
with its re5¢rv¢s tx)licy.
Key risks uncertainties
The ¢harty is ¢xp05ed to various risk5- be they operational, fmancial or reputational. The mLStees review the charity's
aclivilies regularly io Id￿tify signifKant risks wher¢ possible, they tske applopriate measures io miiigate those
rssks.
The principal risk ihat could adversely affe¢1 the charity is moral frdilure resulting in latEe numbers of membeTS leaving
the church. The trust¢es are satlsfied a cultUT¢ exists within the organisaiion. where challenge is welcomed and
l¢ader5hip is shared, to 5uff5cienily mitigate the likelihood of this risk maierialising.
Plans for th¢ future
Christ Church irtt¢nds to continue its regularaciiviiies and has no plans fw significant ehange5 in any aims or objectives.
Re5POn5ibilities of tru5tee5 under eompatty l*w
The trustees are responsible for preparing the trusrees. annual repory and the fmaneial statements in accordance with
applicable law and Uniied Kingdom Acwunting Standards (United Kingdom Gerterally Accepred A¢countiDg Practice).
Company law requires the director5 to prepare financial 51)tement5 for each financial year which give a ¢nJe and fair vi
of the 51ate of the afF&irs of ihe charitable company &5 at the balance sheet dale and of its incoming resources and
application of tesour¢es, including iDcome and expendilllre. for the fmancial year. In preparing these financial
siatementg, the directors are required ro..
select suithble acwunting policies and apply them con515tentty-
observ¢ th¢ Meth(￿$ arKI principles in the Charities SORP.
mak¢ judgements and estimates that are ie&8onable and prudent-
stale whether the applicable ac¢ounling stsndards have been followed, subject to any ma*rial departures
disclosed ond explained in the financial statrments. and
prepare th¢ fLnancial 51alements on a going concem basis urtkss it is inapprowiate to presume that the charity
will continue in operarion.
Th¢ trustees are responsible for keeping proper accounting records disclose with reasothable accuracy at any time the
f￿anCial position of ihe charl￿ble compathy and enable them to ¢nsure that the ftnancial ststements comply with the
Companie5 Aci 2(K>6. They are 3150 re5pon5ibl¢ for Safeguarding Ihe assets of ihe charithble company and henc¢ for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approval
This repoT¢ which has been prepared in aceordance with the PTOVi5ions of the Companies Act 2006 relating to small
Cofnpanies, was approved by ihe tswiees and signed on their behalf by..
Stephen Pugmire (Tn]siee- Chair)
Daie.'I7105r2022
?¢-f
S¢(7

Christ Church Newcastle
Independent Examiner's Report to the Trustees of Christ Church Newcastle
('the Company,)
I repm io the charity tn￿etS on my examination of the financial sralem¢nts of th¢ Company for the year ended 31
Augu￿ 2021 on pages 6 to 17 following. which have been prepared ￿ the b￿1$ of the accounting policies set out on
page ntne.
Responsibilities and basis of report
As the charity's Irusiees of the Company (and also its direciors for the PUTposes of company law) you are responsible for
the prepamion of the financial sratements in accordance with the requirements of the Companies Ad 2006 {'the 2006
Act.).
Having Satisfi￿ myself that the financial sts1￿ents of the Company are T￿t required to be audiied under Part 16 of the
2006 Act and are eligible for independent examination. I rerA)n in resrtd of my examination of your charity's financial
ststements a5 carried out under section 145 of the Charities Au 2011 ('the 2011 Act,). In carrying Out my examination I
have followed the Direction5 given by the Charity Commission under section 145(5) Ib) of the 2011 Act.
Independent examiner's stalement
Since the Company's gross in¢ome exceeded £250.000 y¢wr examiner must ￿ a mernber of a body listed in seciion 14$
of the 2011 Act. I confirm that l am qualified ￿ undertake the exatninaiion because l am a member of the in5titule of
Chartered Accouniants in England and Wales, which ts one of the lisied bodies.
I hav¢ wmpleted tny examination. I ¢￿[]r￿ thai no matters have come io my atteniion in connection with the
examination giving me cause to believe..
accounting records w¢re noi kept in respect of the Ctsmpany &8 ￿qUired by section 386 of the 2006 Act. or
the fthancial statements do not accord with those records,. or
Ihe fmancial sraiements do not comply with the accounting requirements of section 396 of the 2006 Act other
than any requirement that the financial statements give a 'lTU¢ and fai￿ view whi¢h is not a matter considered as
part of an independent examination.. or
the f￿ancial ststements have not been prepared in accordance with the meth￿% and principles of the Stsiement
oIR¢commended Praclice for accounllng and rewrting by charitie5 lapplscabk io charities preparing th¢ir
fu)ancial staiements in accordance with the Financial ReponiDg Standard applicable in the UK and Republic of
Ireland IFRS 102)].
I have no £oncern5 and have corne a£r055 no other maners in connection with the examinaiion io which atteniion should
be drawrt in thi$ re￿rt in order io enable a w>per understsThJints of the fmancial swements io be reach￿.
Jacob Farley ACA
23 May 2022
Member of rhe In￿llUte of Chartered Accountsnrs in England and Wales
Stewardship
l Lamb'5 Passage
London

Christ Church Newcastle
Statement of financial activities, including income and expenditure account,
for the year ended 31 August 2021
Total
Total
Funds
2020
Unre5tria¢d Restricted
Funds
Fund5
Unrestrided
Funds
Re4ricted
Funds
2021
Noie
Ineome & endowments
from:
Donations
Charitable adiviti¢5
Total income & endowmethts
270.993
s(￿,737 777,729
258,643
258.643
270.993
506 737 777.729
263 470
263 470
Expenditure on:
Charitsble activities
Total ex
enditure
Net in¢om¢
224 935
36 223 161 157
36.223 Z61 157
470,514 516572
234 151
3500 237651
224 935
46,058
234 151
29,319
3 500 237651
(3.500)
25,819
Trgnsfers belween funds
Net mov¢m¢nt in funds
14
395.643
441.701
74,871 516J72
29.319
(3,500)
25,819
Reeontlliatk)n of I￿￿d$".
Toial funds brou
ht forward
Total funds carried fonv*rd
14
526 126
79 534 6115 6￿1
89.088
The statement of fhnancial activities includes all gains and losw rewgnised in the year.
All income and txpendibjre derive from coniinuing (yerations.
The statement of financial activities aLso ¢omplie$ with the requirtments for an income 8nd expenditUTe account required
by the Compantes Aci 2(h)6.
The noies on page 9-27 fo￿ part of these financial sratements.

Christ Church Newcastle
Balance sheet As at 31 August 2021
Total
Fuods
2021
Totsl
Funds
2020
Un￿￿tr1ded
Funds
Restricied
Funds
No
Fixed asse15
Tangible a55¢ts
799,034
799,034
564
Current asstts
Debtors
Cash at bank and in hand
15269
121.936
137,205
82,097
8.372
90,469
97.366
130J08
227,674
9.566
82,907
92.473
Creditors: Amounts lalliug
due within one year
r4et current Assets l {liabilitie5)
Total asset5 less current liabiliti
10
(13.718)
123,487
922,521
(10.934)
79,535
79,535
(24.652)
203.022
,002,OS6
(3.948)
88.524
89,088
Creditors- Amounts falling dlle
aft¢r more Ihan one year
Total net assets
(396.396)
526,125
(396J96)
605.660
79,535
89.088
Fund b*lant¢s
Unrestricted Funds
14
526,125
526,125
79.535
605.660
84,425
4,663
89.088
Restricted Funds
79.535
79,535
526.125
The ¢haritabl¢ company is ¢ntirled to ¢Kemptirn from audit under Section 477 of the Companies Art 2006 for the y¢ar
ended 31 August 2021.
The members have not required the company to obiain an audit of its fmancial S￿lementS for the year ended 31 August
2021 in accordance with Section 476 (Trf the Companie5 Aci 2006 however, in a￿ordanCe with S¢¢tion 145 of the
Charities Act 2011, Ihe financial staiem¢Thts have been examined by an independent exarniner and their report h&$ been
included in ihese financial statements.
The directors (who are the Charitable company's trustees for the purposes of charity law) xknowledge their
responsibilities for..
ensuring thai ihe charitable company keeps aecouniing reconls which Comply whth Section$ 386 and 387 of the
Companies Aci 2006 and
preparing financial Maiements which give a true aThJ fair view of the stste of affairs of the charitable company as
the end of ¢ach financial year and of its net income or expenditure for each financial y¢ar in ac¢ordan¢¢ with the
requirements of Sections 394 and 395 and which otherwise comply with ihe requirements of the Companie5 Act
2006 relatiThg to financial staterneTr￿, so far as applicable to the charitsble company.
The fman¢ial ststements have been prepared in accordance with the provisions of Part I S of the Companies Aci 2006
r¢lating to small companies.
The fthancial statements were approved by the Board of Directors ort 17105r2022 and were signed on its behalf by..
Siephen Pugmire (fn]5tet- Chair)
Company number". 06535478
Charity number.. 1124990
The notes on page 9-17 fom part of these finan¢ial statem¢nts.

Christ Church Newcastle
Cash flow statement for the year ended 31 August 2021
Note
2021
2020
Cash now$ from operating activities:
Net c&sh
rowided b /
sed In
ertTIiII
ttcliv￿
15
444.445
C¥sh nows from investing activities:
PUrCh￿e of
lant and e
ui
ment
Nel rosh
rowidedb /
U5edi
invemn
801,400
Cash flows from finanting attivities:
Repayments of ￿)￿Owing
Cash inllows from new borrowin
Net
ffovided b /
U5edin
(643)
405 000
404J57
clivili
Ch4nge in cash and tquiv#lents in the reporting period
47,402
29,777
C85h gnd ¢
uivalents 8t the be
innin
of the
Cash and ¢a5h e
uivalents at the end of th¢
eay
16
16
53,130
ear
130
Affialysis of Changes in net debt:
At siart of
At end of
year
Cash-flows
Cash
Bank loans..
Falling due within one year
Fa115n
due after one
ear
Toial net ￿ndS I
debi
82,907
47,401
130,308
(7.961)
396.396
356 956
(7,961)
396 396
274.049
82.907

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021
l. Statutory Information
The charity is a charirable coinpany limited by guardntee and is incorwraied in the United Kingdom. The company's
registered number and registered oifice address can be found on the Company Infomlation page.
2. Aeeounting polieies
These f￿ancIal sthiements have been prepwed on a going concern basi5. under the hisforical eost convention.
These financial statements have been prepated in accordance wilh ihe'staiement of Recommended Practice.. A¢counting
and Reportitjg by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 502) ("the Chorities SOBP"). with the Financial R¢porting Standard applicable in (he
United Kingdom and Republic of Ireland {"FRS 102.), with the Companies Act 2006 and with ihe Chariiies Aci 2011.
The charity meets the def]nition of a public benefit eniity as set out in FRS 102. There have been no changes in the
accounting policies in the reporting period. No changes to accounrhng estimates have occurred in the reporting pertod. No
material prior year errors have been identified in the repoTting perityj.
The principles adopted ITh the prepar*ion of the fmancial statements are sd out below.
Going concer
The mistees (who are the ch8rirable company's directOf5 forthe puws of cornpany law) have Lssessed whether the use
of the goingcoD¢ern basi5 is appropriate and have considered possibl¢ events or tondKtions that mighi cast significant doubt
on the ability of the charity to continue as a going concern. The trustees have made ihLS assessment for a period of at le351
one year frorn the date of approval of the fulancial #atements. In particular the trumees have considered the charity's
forecasts and projections and the ￿$sIble implitsiions should prOJe￿ed income and l or expenditure vary unexpectedly.
Th¢ trustees have con¢luded that there is a re&wnable expectation that the charity ha5 adequate resources to coniinu¢ to
operdt¢ forth¢ foreseeable fulure. The charity therefore CODtinuesto adopt the going concern b￿15 in prepaiing its fu)an¢ial
statements. he charity therefore eontinues to adopt the going concern b&8is in preparing its financial sthiemenr5. In making
Ihis assessment the rrusitts have considered the irnpact of Covid-19 and have concluded that its impa¢t on Det incorn¢ will
not be material.
Income
Yncomc including investrneni incorne is rtcognised in the rKriod in which the charity becomes entitled io receipt, the amounl
receivable can be measured with rtasonable certainty. and receipt is probable. For the most pan. income is generally
r￿08n1$ed when it is received. Income is only deferred when the charity has io fvlfil condiiions before ￿CoMing entitled
to it or where ihe donor has Specified thai the income 15 to be exFended in a fvture perio
Income from donations includes recoverable gift ai4 which is recognised when the related donation is received. Gift aid
thai has not been recovered by the balance sheet dale is included as a debtor.
The charity relie5 on volunteers to carry tyji many of its aciiviiies. However. in accordance with the SORP, the value of
these 5ervi¢es has noi been included in these financial statements as they caDnOI be reliably rneasured.
Income from charitable aciiviiies represents income receivable from goods. services and facilities supplied in furtherance
of the charity's charilable objects. Ir includes incimne from events organi5ed by the charity.
The charity has taken the view that it has only one chariiable acrivity. namely the advancement of the Chri5tiaD faith, and
all income from donations, legacies and charitable activities is in re5F*Ct of this one activity.
Expenditure
Expenditure. ineluding irrecoverable VAT, is recognised when it is incurroj or. if earlier, when a legal or constrnctive
obligation for a payment arises provided thai it is probable thai settlement will be required and the amount of the obligation
Can be rneasured reliably.
The Gharity makes grant5 lo other institutions and individuals io further its charitable objectives. Granrs payable are
recognised as constructive obligations arise, which is genernlly when ihe Charity expresses a commimeni io the r¢¢ipient
that w be m¢a5llred reliably and then only to the exient thai any condi11￿S associated with the grant are oytside of the
control of the charhty.
rpz

Cbrist Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (cont.)
2. Accounting policies (continued)
The cost of raising ￿ndS is not signifiwit and has not been separa￿lY disclosed.
The Charities SORP requires charilies with income over £S00.OtMJ to allocate costs to the varkous xtivilies undenaken by
the charity. The na￿re of the work of the church 15 C(ffisidered io be so integrdied thatthe cort charitsble aclivity ¢osts aTe
considered io be for the one a¢tivity.
Govemance costs, which are included in expendimre on charitable activities i￿tart idtnlified separdtety in the notes to the
ccounts, includes costs asswiaied with the independent examination of the fmancial ststements. compliance with
constitutional and sts￿t0ry r¢quir¢m¢nts aThl any other expenditure incurred ￿ the straiegic manag¢meDt of the charity.
Fund *eeourtting
Unrestricted ￿ndS are funds which are available for use al th¢ di￿retion of the trustee5 in furtherance of ihe general
objectives of the charity. Restricted fvnd5 are dijnations whi¢h are to be used in accordance with specific restri¢tions
imp05ed by donors. they include donations received from appeals for speciftc aciivilie5 or projects.
Tangible fixed 8SStts
Items purchased or dortated for the clwity's own use are capitalised when thc c05t of purchased items. or the fair value of
donated items, ts mor¢ than £500 and the ilem is eX￿ted io benefii the charity over moT¢ than one accounting ￿riod.
Depreciation is charged on a straight-line b&sis so as io write down the value of ¢ach asset to its est￿ated r¢sidual value
(if any) over its expected usefijl economic life. To achieve this objective the following rdtes of depreciation a￿ charged..
Freehold land
Is dewe¢iated (Ixcau5e it is nol consurned by use)
Freehold building5
Over 50 years after thking account of the building's residual value
FixNre5. fittings & F4uipmeDt
3 years
The canying values of tsngible fixed assers awe reviewed f(ff hmpairment in periods when events ￿ changes in
circumstsn¢¢s indicatr ihat ihe carryin8 value may not be recoverable.
Pension scheme arrangements
The company makes c¢Mtrhbulions to a d¢fu￿1 ¢¢Mtribution prnsion scheme for its employee5. Obligation5 for
tontribution% to these schemes are rectsgnised as an expense when the liability arises. The &ssets of these schemes are held
separately from those of ihe ￿MpanY in independently administered fuThds.
Tax4tion
The company is a registered charity; it ha5 taken advanla8e of the various relieE frorn taxation available tts charithes and
no tsx is payable on the charity's income.
Financial instruments
The ch￿Ily'S fJnan¢ial assets and fina￿ ial liabilities all qualify a5 basic fthancial insmUnen￿ as d¢fuKd by FRSIO2.
Except for loans, credkiof5 and debtors are me&%ured ai their expec*d settlemeDt value (normally the arnount of cash ihai
thE charity expects to pay ￿ receive). The charity reco8nises liabilities for the principal of those loans thai remains
ouistsnding ar the year end (i.e. the liabiliiies exclude any interest chargeable on the lo8￿$ in fvttlre y¢ars).
Critical accounting estimates and *rtas of judgement
l¥J preparing f)nancial siaiwnents certain judgernent% estirna￿ and assumplion5 have to be rnade thai affect the amounts
r¢tognised in the flnancial starements. The mistees considerthe following to be si8nificant:
The annual depreciation charge for property. plani and equipment 15 sensitive to changes in ihe estimate5 for us¢ful
economic life and residual value. These estimatrs are reas5ess¢d annually and. when n¢ces5ary, adjusted io reflect
CU￿ent circumsrance5.

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (cont.)
3. Donations
2021
2020
Donaiions of cash and similar
Other grnnis receivable
Income tax recoverable
635,858
9.IIIMI
132,871
777.729
200,713
10,339
47,588
£424.290 Teceived in the year is restricted to cosis a5s0ciaied with the purchase and running of a church buildhng. £350
was received with the instruction that it Should be spent on costs &%sociated with Biblical Counselling. All income in the
prior year was unrestricted.
4. Income from charitable activities
21J21
2020
ChU￿h retreats and events
4,827
S. Charitable expenditure
2021
2020
Costs incurred direetly on spttifK attivities
Employment costs
Telephone and utilities
Gifts to speakers
Caiering
Venue hire
Building maintenance
Conferences and trdllhing
Miscellaneous ¢xpenses
Events ex enses
175?28
60
75
171.826
108
729
11.658
6256
8065
6.801
1,69LI
1,032
2{￿>,172
27,530
11,126
1,923
205,568
25.374
230 942
Grants
able
see nole sc
Cost5 Incurred on support & *dministr*tio
Governance costs
Independent examinetrs fee
Other
Printing. postage and stsiionery
Subscriptions and profe%sional ftes
Bank loan intere￿ payable
Depreciation of tangible fyxed assets
Other admin costs
Insuranc¢
2.880
1.020
199
2,057
lJ56
2,930
1&540
1.125
630
482
1,932
857
1,394
288
6,709
237,651
33.515
261 157
Total ¢x
ndithre

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (cont.)
5. Charitable expenditure (eont.)
Fe¢s of £2.880 were paid in relation ro the Inde￿denl examiner's fees foi rery>rting on the f￿ancial Sta￿ments (2020..
£1,125)- In addition to this, fees for payroll smii¢e of £858 (2020.. £930) and a consultsncy helpliDe of £90 (2020.. £90)
were paid to Stewardship in the year.
L GrnThts payable
Insiituiions
Individuals
2021
Grants for UK and overseas mission
Grants for che Telief of
ve
26,530
1.000
27.530
26,530
1,000
The comparatives (or the previous year are as follows-.
Instiftrtions
Individuals
2020
Grants for UK and oyerseas mission
Grants for the relief of
19,936
3,880
558
23,816
ve
20.936
25.374
The charity's princhpal gTaniS to institutlons comprised..
2021
2020
UCCF
Acts 29
FIEC
Friends Intemailc￿aI
Trinity Church Sunderland
New Life Church Middlesbn)ugh
Redeemer Church
Regeni Chapel
SIM Iniern&tional
CPAS
Grants to instirvtioris for les5 than £1 000 each
6.900
2,540
4.534
4,0
2,000
2,000
3,200
1,0
I,OLK)
2,700
7.765
4.025
3.872
250
1,000
1,180
144
356

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (eont.)
6. Analysis of staff costs, the cost of key management personnel and trustee
remuneration
Year to
Year io
31 August 2021 31 August 2020
Wages and salaries
Social security costs
Other pension costs
149.063
10.479
14,804
174346
147,991
8.512
14.368
170.871
£9,000 (2020. £IO.383) of the totsl salary payments were re1ml￿rscd by another ch¥ity as a coniTibution for work
undertaken for that ¢harity by a staff member.
The averag¢ monthly number of employees during ihe yearwa5 5 (2020- 5). Most of the Charity's a¢livities ar¢ wried oul
by volunt¢ers. Given the absence of a reliable rneasurement basis. th¢ ¢onwibution of general volunteer5 ha5 not been
included as income wiihiti the financial statements.
No employee received total employee benefits in exces5 of £60,IKIO.
The key management personnel of the charity comprise the tn￿tee$ and the eklers of Christ Church Newcastle. Total
employment benefits payable to key rnanagement foT the year were as follows..
Other
¢mployment
benefits
Employer
pension
contrhbutions
Wage5 &
salaries
2021
Trust¢es
Hueo Charteris
her members of key managemenl
40.124
4.012
44.136
107,450
97,682
9,768
137.8(KS
13,780
151,686
The following amounts were payable in the previou5 year.
Other
employment
benefils
Employer
pension
contributions
Wages &
salaries
2021
Trustees
Hugo Charteris
Other m¢rnbers of key managemertl
39,050
35,97 I
3.905
3,597
42,955
39.568
75.021
7,502
82,523
Hugo Charteris served as a church kader and recefftved th¢ above pa￿ents for serving in that capacity, noi for serving a5
trusiee" these payments are permitted by the charity'$ goveming d(￿UmenL

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (cont.)
7. Acting as an agent
During the year. the charity acted a5 agent for North East Learning Site.. a training collaixjration b¢tw¢en the North East
Gospel Partnership and Crosslands and, in thai capacity:
received £0 (2020." £0) during the year
paid £1.342 (2020: £3) during the year
at the year end the charity owed £245 (2020: £1,587) to North Ea￿ iEarning Site
The income r¢ferr¢d to atrrtjve has b¢en excluded from the results rep)rted by the ch￿lty in the Statrment of Financial
Aciivities.
b)
8. Tangible fixed assets
Frtthokl
land
Freehold
property
Fixtures
ritting$ *thd
e4uipm¢nt
Tot41
2021
Cost
At I Sewember 2020
Additions
At 31 August 2021
Aceumulated depreci*tion
At I Sewember 2020
Charge for the period
At 31 August 2021
Net book value
At 31 August 2021
At 31 August 2020
4.402
1.4(ID
S802
4,402
801,400
805.802
21X).O(KI
2￿.0[￿)
600.(X)O
600.000
3,838
930
4,768
3.838
2,930
6.768
2,0
2.000
598.000
1.034
564
799.034
564
9. Debtors
31 Augusi
2021
31 August
2020
Tax recoverable
Prepayments and accrued income
95,666
1,71K>
97.366
8.182
1,384
9.566
10.Creditors: amounts falling due within one year
31 August
2021
31 Augusi
2020
her crediiors
A¢crua15
Loans
2,599
1.350
2,879
7,961
24.652
3.948

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (cont.)
11.Creditors: amounts falling due after more than one year
31 August
2021
31 August
2020
Loans
396,396
12.Loans
31 August
2021
31 August
2020
Bank loan repayable by instaltnents..
Wirhin one year
B¢tween one and five years
After fLV¢ years
7.961
34.299
362,097
4fy1,357
Property and Land wtth a carying value of £8(KJ.000 have been pledged as security for the charity's bank loans. Inierest
19 payable at a variable Tate. which at ihe balance 5h¢¢t da￿ w¥ 3_45•h. The loan is being repaid in monthly instJlments
and musi be repaid in fijll by 31 July 2051.
13.Pension Commitments
Durin8 lh¢ year employer's pension ¢ontribution% totslling £14,804 (2020.. £14.368) w¢re payable to defmed contribution
peTsonal pension schemes. No pension contributions were owing at the balance sheet date (2020." £nil).
14.Charity funds
Durin8 the year the rnovements the charity's fi]Mds weTe a5 fDIIows.'
Opening
balance
2021
In¢oming
resources
Outgoing
resourtes
Transfers
in the year
2021
Closing
balance
2021
2021
2021
UnTe5tricied Funds
Resiri¢ied Funds
Restricted- Training
Restricted- Biblical Counselling
Restricted- Buildi
fund
224935
526 126
4,663
(4,663)
(350)
350
506 737
777 730
36.222
261.157
79,535
605,661
re
ate of funds
89.088
The trdll5fer r¢lated to th¢ cost of the rnortgage d¢FOSit and mortgage repayments in the year. The pur¢has¢ of the land and
building for£800,000 was recorded a5 an unr¢5trieted a55et. Thecorresponding mongage was also recorded as unrestricted.
It is however legilimat¢ to utilise the r¢stri¢t¢d building funds towards the ¢ost of the mortgage and the transfer was made
io refleci this.
Sq7

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (cont.)
14. Charity funds (cont.)
The assets and liabilities of the various fund5 were as follows-.
Unrestrided
funds
Restricttd
fvnds
2021
Tangible fixed assets
Debtors
Cash ai bank artd in hand
Creditors falling due wtthin one year
Creditors fallin
due after one
ear
799.034
15,269
121,936
113.718)
396 396
526 125
799,034
82,097
97,366
8,3r2
130.308
(10,934) (24,652)
396,396
In the year the movements in the charity's funds were as follows=
Opening
balance
2020
Incoming
resource5
igoing
resources
Transfers
in the year
2020
Closing
balanc¢
2020
2020
2020
Unrestricted Funds
ResiriciedFumls
Resrricted- Trdinin
263 470
234 151
at¢ of fvnds
263 470
237651
ln the previous year. the a55ets and liabilLti¢s of the variou5 funds wer¢ as follows..
Unrestricted
fund5
Restricted
funds
2021
Tangible fixed assets
Debtors
Cash at bank and in hand
Credifots fallin
due within one
$64
9,566
82,907
9.566
78,244
4.663
ear
84.425
89.088
The restricted training fund represent fund5 made for training churth strff and membets. The restricied biblical
counselling fund represeni filnds made io be used ort biblical counselling within the church. The rewicred building fvnd
represent given to be used the purchase al￿ rLmnin8 of a building for Christ Church Newcastle.
16

Christ Church Newcastle
Notes to the financial statements for the year ended 31 August 2021 (eont.)
15.Reconciliation of net income to net cash flow from operating activities
2021
2020
Net incom¢ for the reporting pericd (as p¢r th¢ stst¢ment of financial ac(iviiie5)
Adjtsslmentsfor."
Depreciation charges and provisions fLY impaimient
{Incre￿ydecre￿￿¢ in debtor5
Increasel
decrease
in creditOTS
Net c85h
rovided b
115¢d in
516,572
25,819
2.930
(87,799)
857
3,230
129
ratin
4ctivitie5
16.Analysis of cash and cash equivalents
2021
2020
Cash ai bank wiih immediatr access
Total cash and CAsh e
uivalents
130.308
130 308
82.907
17.Trustee 2nd key management personnel remuneration and benefits
During the year the ch&ity".
received donaiioTJS 1013lling £157,550 {2020.. £44,315) from rtlated parties (which in¢ludes trnstee4 any other
members of key management and anyone closely connected to them).
b)
No expenses (2020." £0) were paid to, or for. the trustees. Reimbursements for expenses incurred when acting as
ageni for the charity or incu)Ted when undenaking employmeni duiies not connecied with serving as a rnLStee are
ot included in this distlosure.
R¢lat¢d Paty Transaction: During the Ffior th¢ charity received a dOn￿lOn of £261 from LEKA. As two of the (Thstee5
of Christ Church Newcastle make up a rnajority of the Iru5tees of the LEKA charity LEKA, we would consider LEKA to
be a relared party for the pury)ose5 of siatuiory rep)rting since there is effectively common conrrol.
Except as disclosed in note 6'Analysis of staff c05ts', there have begn no other transactions wilh relat¢d parties durhng the
year.
3¢f