THE CITY CHURCH Report and Financial Ststements for the year ended 31 August 2025 Company number: 06732225 Registered charity number: 1130031 111111 4AF2JIKJ82' A17 cP)IlEs HOUSE
THE CITY CHURCH Trustees, Report and Financial Statements for the year ended 31 August 2025 IDdex Page Trustees. r¢kN)rt Independent examiner's Teport Statement of financial activities Balance sheet Stsi¢menl of Cash tlows Notes to the financial ststements Company number 06732225 Registwrd charity number 1130031 S¢¢retary Mr S Clark Trust¢¢s Mrs K Bail¢y MT S Clark Dr P Gregory Mr A Ntung Mrs F Thomas Mrs S Uden Registered oifice: 34a Simmonds Road Wincheap Industrial Estsie Canterbury Kent CTI 3RA Independent examiner Mr C Geary
THE CITY CHURCH Trustees, Report The Trustees rKesent their annual rewrt and financial statements of The City ChuTch for the year end¢d 31 August 2025. The City Church is a company limited by guarant¢¢, and it is registered as a charity with the Charity Commission. Its principal address is 34A simmo5 Road. Canterbury* CTI 3RA. Prineipal a¢¢ivity The objectives of The City chUh ar¢ the advan¢em¢nt of th¢ Christian religion aOrding lo evangelical and bibli1 principles. Trustees The trustees during the year were as follows: Mrs K Bailey Mr S Clark Dr P Gregory (Chair) Mr M Segal - resigned 25 November 2025 Mr A Ntung Mrs F Thomas Mrs S Uden- appointed 8th Febnwy 2026 All of the trustees are also directors of the company. After the year end Mrs S Uden was appointrd a director on 8 February 2026. while Mr M Segal resigned on 25 November 2025. Mr M Segal Continues to be the Lead Elder for the church. but no longer sils on th¢ Board of Diyectors to ¢nsure independent governance OVei8ht. Review of activities aDd aehiev¢ment$ The church is led by a four man Eldership team, with two being full-time employe£s. They are supported in ihe day-to-day oFKrdtions by a team of ten men and women comprising five full-time. five part-time staff and 2 volunieers. During the year the church has continued to grow and thrive with Sunday seryice Attendan¢¢ regularly over 500 people. The church continues to utilise technology to stream Sunday meetings to reach a wider audienc¢ and provide ac¢¢ss to those who are unabl¢ to Corne to Church s¢rvices in person. Weekly worship meetings were held at Canterbury Academy. Other church activities and progrdmm¢s listed b¢low conlinued throughout ihe year'.- Weekly prayer meelings. Weekly Small Groups where church memlKrs meei in small gatherings usually 8- 16 in numb¢r. These m¢¢tings include, inter #li4 worship. prayer and Bible study. Children's work is undertaken primarily on Sunday momings. Regular youth work takes place during the week and weekends. A "Coffee and Chaos" meeting is held during the week for mothers and toddlers. Weekly mtttings for students for prdi5e. worship. prayer and teaching. The church operdtes the 'Chartham Pantry.. which PTovides fi)od parcels and toiletries for individuals and families in the Chartham area who are struggling to make ends meet in this financially difficult time. "Make Lunch" is an outreach project desiBn¢d to engage with and provid¢ focd during h0o1 holidays for families reliant on school dinners. Various Alpha cours¢s ar¢ h¢ld to enable non-christians to discuss and find out more about Christianity. During the year these have included courses for adults. students and youth. Various community evenis take place throughout the year, includTng monthly coffee rnornings. Marriage enrichmeni courses. Kintsugi Hope wellbeing cours The Bereavement Journey course
THE CITY CHURCH Trustees, Report (continued) Church activiti¢s and progrdmmes (continued)=. Specific Men's and Women's evenls The church also works wilh other churches in Canterbury to supwrt various community initiatives such as Str¢¢t Paslors and Healing on the Streets. Volunteer Workers undertake a fornial teaching programme during their designated period to equip th¢m for futyre roles and leadership either in the church or elsewhere. The church ha5 continued to thrive. with flnances remaining stable. Sunday attendance and Small Groups have significantly increased in number. As a church we have been Call to be an equipping and sending church. y¢1 despite some members moving on during the year on missional activities the church continues to attract new members, and as a result membership has grown. A main objective of the church is the advancement of the Christian Religion and to this end the church has supwrted various churches in the East Kent region as well as church plants into continental Europe. In previous years we have sent church members io begin church plants in Frnnce (Lille). Colehester (UK). Whitfield IUK) and a Gospel Plant into Sheppey (UK). We ¢ontinu¢ to maintsin links with these churches and plants. supporting them with visits by Elders. worship leaders and financially when r¢quired. Currently th¢ ¢hurch r¢nts a¢¢ommodation for administrative offices and various Church meetings. However, it aims to buy premises and with this in mind it has built up a uIldIng Fund" over many years to achieve this purpose. These funds are invested in fixed term deposits of various durations spr¢ad across multiple banks to maintain full FSCS protection of the fijnds. with the aiTn of m&xirnising returns whilst minimising exposure to risk. Th¢ church has a 'buildin8 team. who ¢oniinue io look at poiential building opportunities as and when they arise. Review of Finances The slatemeni of financial activities for the year is set out on page 5. A summary of the financial results is Sel out below. The Charity's income during the year was £667,0(N), and expenses were £603,000. All donated income is deriv from Church membws and no outside fund raising is undertaken. All funds donated io the Chariry are used either for the daY-tdaY operation and meetings of the Church or to further Christian work in the UK or overseas in accordance with the objectives of the Charity. A separate building fund is maintained as funds are raised towards a new building projec( and this has continued to grow. Regular monthly giving has been sustained at a hi8h level. which has allowed the Church to mainthin its day-to-day operdtions and its general cash reserves. These general reseTves are important. enabling the chUh lo meet any additional expenditure and to support any T)ew Church work or project. A prime objective of ihe Church is to give away an aveTage of I IY/o of unrestricted income each year to support the advancement of the Christian religion in the UK and ov¢rseas. During the period covered by these accounts the amount 8iven away or set aside for church planting projecis has met this largel. Reseryes Policy It is th¢ policy of the charity that unrestrided funds which have not been designated for a specifi¢ u5¢ should be maintained al a level equivalent to 3 months of exrKnditure. The trustees COTbsider that reserves at this level will ensure thaL in the eveni of a significani drop in funding, they will be able to continue the charity's Cen¢ a¢tivilies whilst consideration is given io ways in which additional funds may be rdised. This level of reserves has en maintained throughout the year.
THE CITY CHURCH Trustee5' Report (¢oniinucd} Trustees. Mponsibilities regarding the fiDanci*l st#tements Company law requires the trustees to prepare financial ststements which give a true and fair view of the stste of affairs of the Church and of the income and ¢xpendilure of the Church for thai period. In preparin8 those financial statements, the trustees are required to:_ select suitsble accounting policies and then apply them consi5tentlys observe the methods and principles of the Charities Ststement of Recommended Practice. make judgemenis and esiimates that are reasonable and prudent- follow applicable accounting stsndards. SubJl to any material departures disclosed and explained in the financial ststements. and prepare ihe financial statements on th¢ going concern basis unless it is inappyopriats to assume that the Church will continue in existence. The trustees have overall responsibility for ¢nsuring that the Church has an appropriate system of controls, financial and otherwise. They are also Tesponsible for m8iniain?ng adequate aOUntIng records which di105¢ with reasonable accuracy at any time the financial position of the Church and to ¢nabl¢ them to ¢nsur¢ that th¢ financial statements comply with the Compantes Act 2006. They are also responsible for safeguarding the assets of th¢ Church and hence for takin8 reasonable steps for the prevention and detection of fraud and other irregularities. The trustees have adopted the provisions of Accounting 8nd Reporting by Charities.. Statement of Recommended Practice applicable to ¢horities pr¢parin8 their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Jreland (FRS 102) and the Companies Act 2006 in preparing the annual report and financial statefftents of the Church. S Clark 12 May 2026
Independent Examiner's Report lo tbe Trustees of THE CITY CHURCH I report to ih¢ trustees on my examination of the accounts of The City Church {the chUh) for the y¢aT ¢nd¢d 31 August 2025. which comprise the Staternent of Financial Activities. the Balance Sheet. the Statement of Cash Flows, and the related Ne$ to the accounts. Respectlve responsibilities of TrStee5 Exgminer The church's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Aci 2011 (the 2011 Act) and that an independent examination is needed. l am qualified to undertake the examinaiion by being a member of the Institute of Chartered Accountanis in Fngland and Wales. It is my responsibility . to examine the accounts under section 145 of ihe 2011 Ad" to follow the procedures laid down in the General DitIOnS given by the Charity Commission under section 145(5)(b) of the 2011 Act. and . to state wh¢th¢r particular matt¢TS hav¢ come to my attention. Basis of Independent Examiner's Report My examination wa8 carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the a¢c4)ulliing records keo by the church al a comparison of the acwunts presented with those records. It also includes considerniion of any unus1 items or dilosures in the a¢¢ount& and seeking explanations from th¢ Trustees conc¢ming any such matte. The procedUS undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. My reFK)rt i5 limited to those matters sel Out in the sthtemeni below. Independent examiner's sthtement I confim) that no matfrr has come to my attention in connection wilh the examination giving me reasonable cause lo believe: a¢¢ounting records were not kept in respect of the church in accordance with section 130 of the 2011 Act. or the aounts do not arxord with those records" or the accounts do noi comply with the accounting requirements of the 2011 Act. I have not come across any other matter in connection with the examination to which attention Should be drdwn in order to enable a proper understanding of the acc<)unts to be reached. Christopher Geary Chartered Accountant G¢ary Partnership Church Hill fami. Elmsione. CanTbwy. Ke cr3 IHN 12 May 2026
THE CITY CHURCH Statement of Financial Activities for the year ended 31 August 2025 UDrestrict¢d R¢stri¢ted funds fi5 Total fimds 2025 Total ffiJnds 2024 Note INCOME & EXPEIYDITURE Income Donations Charitsbl¢ a¢liviti¢s- church & social Interest receivable 556.799 30,812 25,162 46,470 7,591 603,269 38,403 25.162 496.713 29.819 29,303 Total income 612.773 54,061 666,834 555,835 Expenditure Charitsble activities & SUPFKYrt costs (534.146) (68.856) (603.002) (529,642) Net incom¢l(¢xp¢nses) before transfers Transfers betwe¢n fvnds 78,627 (14,795} 68.832 26.193 Net movement in ndS 78,627 {14,795) 68.832 26.193 RECONCILIATION OF FUNDS Total funds brought forward 971.000 56.884 1,027,884 1.001.691 Total funds carried fotward 1,049,627 42,089 1.091.716 1.027.884
THE CITY CHURCH Balance Sheet at 31 August 2025 2025 2024 Note Tangible fixed *ssets Equipment 6.186 7.697 Current wets Debtors Bank balances 96,213 1.004.046 72.138 957.719 1.100259 1.029,857 Current liabiliti Creditor5 due within one y¢ar (14,729) (9.670) Net eurremt Assets 1.085,030 1,020,187 Net assets 1.091.716 ,027.884 REPRESENTED BY.. Unrestricied funds General fund Designated fund - Building fvnd Restricted ndS 270.008 779.619 42,089 211,069 759.931 56.884 1,091.716 1.027.884 The financial statements hav¢ been prepared in xcordanc¢ with the provisions applicable to companies subject to the small companies regime. For the year ended 31 August 2025. the company was entitled to exemption from audil under section 477 of the Companies Act 2006, and no notice has been deFM)sited under Section 476. The tnJst¢¢s, who are also the directors of the company. acknowledge their responsibility for complying wilh the requirements of the Act with Spect to acwunting Tecords and preparati¢)n of accounts. These financial statemenls were approved and authorised issu¢ by the Board on 12 May 2026. S Clark Company number.. 06732225
THE CITY CHURCH Statement of Cash Flows for the year ended 31 August 2025 2025 2024 Operating activities Net income/(expenditure) for the year 63.832 26.193 Adjustment5 Interest received Depreciation Loss on disw>sal of assets (25.162) 8.893 {29,303) 4.994 87 Movements in working capitsl Oncreaseydecrease in debtors IncreaseJ(decrease) in creditors (24.075) 5.059 8.767 (6.471) Cash generated byl(used in) charitsble operations 28,547 4,267 Investing ¥tIvItieS Equipment puhased Interest received (7,382) 25,162 (536) 29,303 N¢t cash flows from investing activities 17.780 28,767 Net increase/(decrease) in cash and cash equivalents 46.327 33,034 Cash and cash equivalents ai beginning of year 957.719 924.685 Cash and ¢ash equival¢nts at end of year 1.004.046 957.719 REPRESENTED B Y.. Bank balances 1.004.046 957.719
THE CITY CHURCH Notes to the financial statements for the year ended 31 August 2025 Genernl inforniation The City Church is a public benefit entity and a company limited by guarantee and has no share capital. It is a registered ¢hority. Accounting policies Basis of accounting The accounts have been pffpared under the historical cost convention and in aCCOTdance with Accounting and Reporting by Charities.. Statemeni of Recommended Prxlice (Charities SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Fund a¢¢oynting Unrestricl¢d funds ¢ompris¢ a¢¢umulated svrplus¢s and d¢fi¢its on genernl funds which are available for use at the discretion of the trustees in furtherdnce of the generdl objectives of the Church and which have not been designated for her purwses. Designated funds compris¢ unTeStri¢t¢d ndS which have b¢¢n put aside al the discretion of the trustees for particular purwses. Restricted funds are fvnds which ar¢ to be used in accordance with specific ffstrictions declared by their donors. Income All income is includ¢d in th¢ Statement of Financial Activities when the Church is legalty entitled to the income and lh¢ amount can be quantird with reasonable accurdcy. Expenditure All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. WThere costs cannot be directly attribuied to particular activities they have been allocated on a basis wnsistent with th¢ use of th¢ rer¢¢5. Expendirure on charitable activities comprises all expenditure incurred direcily in pursuance of the Church'5 charitable objectiv¢s. Governance costs are those cosis incurred in conneciion with administration of the Church and complian with Constitutional and statutory requirements. No amounts are included in the financial ststements for the value of Se1¢¢$ donated by volunleers. T4nEible fixed assets and depreciation Tangible fixed assets are capitalised and included at co. Depreciation is provided on fixed assets at an annual rate of 21P/o on a Straight line basis. over their exFrtied useful lives.
THE CITY CHURCH Notes to the financial statements for the year ended 31 August 2025 3 Expendilure Unrestricted Restricted fund5 Total fi]nds 2025 Total nds 2024 Salari¢s Pension costs Stsff ¢ost5 Operdtional costs Sundry expenses Communicationsl]T Meetin8S Projects & Ministrie5 Training Gifts for others RM Community Tithes - paid out Building refurbishment & fees Accounts examination fe¢ Depreciation Loss on disposal of a&%ets 243.523 18.379 1.067 61,486 9.324 17.233 44.640 70.392 863 243.523 18.379 1,541 61.517 10,004 17,458 46,264 82.683 1,396 14,506 37,861 56,054 1,603 1,320 8.893 238,941 17,936 2.307 50,084 2.548 11,615 31.618 74.625 5,447 11,981 30.639 46,108 (608) 1.320 4.994 87 474 31 680 225 1.624 12.291 533 14,506 37.861 631 55,423 1,603 ,320 8.893 534.146 68.856 603.002 529,642 The average number of employees (as fiill-time equivalents) was 10 (2024: 10). No ¢mploye¢ rc¢ived remuneration atx)ve £60.000. Fixed assets- Eq¥ipmM¢ Cost Brought forward Addilions Disposals 35.729 7,382 (3,333) caled forward 39.778 Accumuloted depreciation Brought fOard Charge for the year Disposals 28,032 8,893 (3.333) Carried forward 33.592 Nel book value Brought forward 7.697 caled foThvard 6.186
THE CITY CHURCH Notes to the financial statements for the year ended 31 August 2025 {£on1UI Debtors 2025 2024 Income lax recovered Other debtors & prepayments 72,221 23.992 55.293 16.845 96,213 72.138 Creditors- due wi¢hin one year 2025 2024 Creditors & accruals Deferred income 14,071 658 8.700 970 14,729 9,670 7 Restricted funds BTought forward Income Expenditure Transfers inl(oul) Carried forward Sheppey RM Community Gifts for oth¢rs 14.878 41,959 47 4,989 19.612 29.460 3,997 35.399 29.460 15.870 26.172 47 Total restricted funds 56.884 54.061 68,856 42.089 8 AnAly$is of net assets bethe¢n fuDds UnrerICted funds Resrricted nd5 Toral fund5 Tangible fixed assets Debtors & ppaymentS Bank balances Crcditors due within one year 6,186 91.145 967.025 (14.729) 6,186 5.068 96,213 37.021 1.004.046 {14.729) Nel as5¢ts .049.627 42.089 1,091.716 10