CITY CHURCH BRISTOL REPORT OF THE TRUSTEES For the period 1[st] September 2019 – 31[st] August 2020
OFFICE DETAILS
City Church Bristol The Elmgrove Centre Elmgrove Road Bristol, BS6 6AH 0117 924 33 22
CONTENTS
Objectives & Governance 4 - 5 Review of Activites 6 - 19 Charitable Objectives Review 20 - 23
City Church Bristol | Charity Number 1156712
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OBJECTIVES
City Church Bristol is a Charitable Incorporated Organisation (CIO); its constitution states the charity’s objects as follows:
The advancement of the Christian faith and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO.
To relieve persons who are in condition of need or hardship or who are sick and to relieve the distress caused thereby.
To advance education.
In order to fulfil these objectives, the Trust functions as a church, holding regular meetings and undertaking various outreach projects, applying its funds as appropriate.
GOVERNANCE
The CIO was registered in April 2014, and functions as a church, previously known as Bridge Community Church. During the previous reporting period, the Elders and Trustees of Bridge Community Church made the decision to merge with City Church Bristol, a sister church meeting in central Bristol. This merger has resulted in a multi-site church with a shared Eldership, known as City Church Bristol. Following legal advice, and permission from the Charity Commission, the activities and assets of City Church (Bristol) Trust (registered charity 1087087) were transferred into this CIO, which was subsequently renamed City Church Bristol. City Church (Bristol) Trust ceased operations on 1 January 2018.
The Trustees delegate the day-to-day responsibility for leading the church and the organising of its meetings and various outreach projects to an Eldership. During this reporting period, the Eldership comprised Andy Cottingham, Stuart Eggleston, Nicholas Todd, Ben Welchman, and Paul Wood. James Lee & Jamie Finlay were recognised as elders in July 2020. Andy Cottingham, Ben Welchman, James Lee and Jamie Finlay are employed full-time by the CIO.
Samuel Dalziel, James Parsons, Philip Peacock (Chair from December 2017, resigned 9th August 2019), Nicholas Todd (Chair from September 2019) , and Christina Tucker served as Trustees during this reporting period. Trustees are recruited from the membership of City Church. Trustees should have demonstrated commitment to the church and its vision and values, as well as demonstrating integrity and Godly character.
City Church Bristol | Charity Number 1156712
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REVIEW OF ACTIVITES
City Church is a multi-site church, with congregations based in the Bradley Stoke and Cotham areas of Bristol. A third site was launched in the Fishponds areas in March 2020. The church does not currently own any buildings, and hires rooms in Bradley Stoke Community School, the Elmgrove Centre and Chester Park School for Sunday and midweek meetings. During this reporting period, the church continued to rent office space in the Elmgrove Centre to accommodate our staff team. The staff team currently comprises 4
Summary Impact of COVID-19 pandemic on Activities:
As a charity whose central purpose has been outworked through in-person meetings, the lockdown restrictions of COVID caused the greatest change in our activities we have experienced. All of our activities moved wholly online from March until August 2020 including Sunday meetings, children’s activities, midweek meetings, outreach and social action.
Despite the challenges presented by COVID we have still been able to pursue our vision and charitable objectives effectively, although there has been felt limitations on what is
full-time pastoral staff, 2 full-time operations staff, and 2 part-time administrators and one part-time pastoral staff member. The overall vision of the church is ‘helping Bristol believe’, and we aim to do this in three key ways: reaching the whole of Bristol with the Gospel (the Good News of Jesus); restoring broken lives and serving the city; and resourcing sites and cities by training and developing leaders. These aims re fully in keeping with, and map onto, our formal charitable objectives as detailed below.
achievable. Operating online has had some advantages; we have seen new members join, an increase in midweek and prayer meeting uptake, and creativity in being able to start new initiatives such as telephone befriending, as well as connecting internationally with ease. Some of these positive online aspects will endure, however, the disadvantages of being physically separate are clearest in our Sunday meetings, children’s and youth activities and social action ministries, which we hope to resume with in-person activities in the next reporting period.
City Church Bristol | Charity Number 1156712
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A With respect to the charity’s objectives, the following summarises the activities of the church.
ADVANCE THE CHRISTIAN FAITH (Reaching Bristol with the Gospel)
The church continues to meet regularly, both on Sundays and mid-week, for worship, prayer and teaching on the fundamental doctrines of the Christian faith and their practical application to everyday living. The church regularly gathers over 100 people at the Bradley Stoke site, 200 people each week at the Cotham site, and over 50 at the Fishponds site.
The launch of the Fishponds Site was a particular highlight. A part-time pastoral staff member was employed from September 2019 for the launch in March 2020. 20 people have stepped into leading ministries and groups at this site in the east of the city, and relationships have been built with other local churches as well as members of the community. Due to the COVID-19 restrictions this new site was only able to meet four times in total before in-person church meetings were suspended in March 2020, however an excellent foundation has built upon for the site to continue when restrictions abate.
The primary responsibility for the Sunday teaching rests with the five salaried pastors of the church, but other ‘lay’ and visiting preachers (particularly from other Commission churches) participate in this role. The timings of the Sunday meetings are staggered, to allow the same preacher to speak at both sites.
Midweek Connect Groups continue to help the community life of our church flourish. Our Groups run on a termly model and we had new groups started during each of the school terms. In fact, 47 different groups have been run at different times during the year, including exciting new initiatives such as a Business Enterprise group that gather people who want to leverage their business skills to make a positive difference in the city, and a social action group called Encounter who provide food and friendship to vulnerable and disadvantaged people.
We continued to train new and existing leaders, providing coaching sessions on pastoral care and leading online groups.
City Church Bristol | Charity Number 1156712
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During the past year, City Kids has continued to go from strength to strength and build on the vision and core values we set in 2019. We launched our third site in Fishponds in early 2020, so a large part of our focus was on recruiting and resourcing a strong team to lead City Kids on that site. Whilst they weren’t able to meet many times before lockdown, it was brilliant to see City Kids being fully and effectively run there. When we developed City Kids, we intended it to be fully replicable in new sites, so this was a tremendous encouragement that we’re meeting that goal.
Since March 2020, City Kids has run purely online with the aim of helping children and families to grow in the Christian faith at home. We strived as much as possible to retain all of the City Kids values despite not meeting in person - including fun, communicating the gospel of Jesus and encountering the Holy Spirit. For two terms, we provided video and written resources for families to use. Feedback from parents was good, but since Autumn 2020 we have opted instead to produce a weekly 30 minute video which replaced the previous resources. In order to increase the sense of togetherness and family engagement, we also created a weekly competition, which enabled us to connect with families personally.
The aim of this change also was to enable City Kids to be shared with friends and family outside the church. The programmes have been very well received and we have heard frommany families outside the church and around the world who have benefitted from them.
Sunday morning sessions with the children are split by age. There are groups at all sites for those of pre-school and p rimary school age, with an Additional Needs team supporting primary school age children with additional needs in Cotham to be able to participate in the children’s ministry in a meaningful way. From March to August 2020 activities for each age group of children were provided weekly online for families to engage in their own homes. Our usual participation in summer Bible camps with Commission was cancelled due to restrictions on meeting due to COVID.
City Youth has had an excellent year in which we have seen many of our young people make real steps in their faith. Significant moments were the weekend away in January where we took a group of nearly 50 young people to the Woodcroft Centre for a time of worship, prayer and teaching and it was wonderful to build stronger relationships with each other.
In addition, the transition to an online format from March to August has been very successful. During the period we have developed two teams to focus on our young people within the 11-14 age group and another for the 15-18 age group.
City Church Bristol | Charity Number 1156712
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In addition to weekly Sunday and midweek meetings, the church runs regular activities to help share the Christian faith whilst serving the community. The church runs a parent and toddler morning, Little Elms, every Wednesday during term time. The sessions include free play time with opportunities for parents and carers to socialise and build friendships, as well as more structured story and song times where some Bible stories are included. Each week approximately 30 families attend Little Elms. This year, some highlights included a Christmas pottery painting session as well as a muddy bear hunt walk for children to accompany our adventure story “We’re going on a bear hunt.” From March to August the group switched online, primarily through the Facebook page. A weekly story and song time was enjoyed by many, alongside some extra activities for the children like a zoom tea party
As the key festivals in the Christian calendar, Christmas and Easter provide a fantastic opportunity to share the good news of Jesus with our local communities, and welcome those who may not normally attend church to our services. Once again, we ran our Christmas Pudding making evening, with many church members bringing unchurched guests along, and many guests attended our Christmas Carol services.
‘Our City’ is our student and young adult ministry and there have been some landmark moments throughout the year. Most significantly was our weekend away in which we took over 50 students and young adults to Dartmoor for a weekend which included teaching from the Bible, breakout sessions, time to get to know each other more. It is the first time we have done this and it was a great success with many people saying it was the highlight of their year. In addition we established further Our City Connect Groups which met weekly to study the Bible together during term time. They were a real success and we have created an additional Connect Group for the next academic year to meet in the East of Bristol.
We continue to see people of all ages convert or recommit to the Christian faith through the work of the church, and this contributes in part to the growing membership. This year, we ran three Alpha courses, one of which was solely online. We saw twelve individuals make first time commitments to follow Jesus, and one person publicly declared their Christian faith through baptism in water. We desire to baptise people regularly, however restrictions due to COVID in the second half of the year made this impracticable.
City Church Bristol | Charity Number 1156712
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RELIEVE THE POOR, NEEDY, SICK AND AGED (Restoring broken lives and serving the City) B
City Church took part in the Bristol Churches Winter Night Shelter for the third year running, alongside 15 other churches in the city. City Church hosted the shelter once a week for four nights and one evening for up to 12 guests before the shelter was halted due to the national lockdown. Over 30 volunteers from City Church helped to run the shelter, providing meals, a bed for the night for the guests and helping to launder the bedding. The cumulative impact of this three-month long shelter project was 1032 nights of accommodation for the guests at different churches. Three guests moved into accommodation during their stay at the project and all the guests who were with the project when the national lockdown was announced were guaranteed a place in a hotel during the national lockdown.
In March 2019 City Church adopted responsibility for the StreetLife ministry, which since 1997 has provided food and clothing for over 140 homeless people every week in the city centre of Bristol.
Due to the national lockdown we suspended our activities. Nevertheless, we continued to support the active groups behind the scenes. We were co-founders of the Bristol Mutual Aid Group, resourcing them with food, clothing, sleeping bags and toiletries until its end in August. In August Street Life resumed operations every Saturday evening in the inner-city of Bristol. During this period, we served approximately 100 people each week.
The church continued to run the City Hands project this year, although Due to COVID-19 City Hands hasn’t been operating in its normal way. City Hands has been partnering with national Christian charity Linking Lives and other local churches to implement a telephone befriending service from May 2020. The service utilises volunteers from among our church community and links them with people feeling isolated. Between May and August the service received 12 referrals from community organisations, housing associations and social prescribers. Feedback to date has been very positive, interest in the service amongst the referring organisations is growing and we are committed to working in partnership with other churches to develop it further.
2019-2020 saw the launch of a new meeting called Encounter - initially monthly, but now weekly. Encounter is essentially a church service with a difference; it is an opportunity for people we as a church community are befriending through social action projects like Streetlife (that provides food and clothing for the homeless and disadvantaged) to come for hot food, community and a chance to be part of a church service.
We launched in December 2019 with a three course Christmas Feast for 40 which was cooked by a 4-star hotel in Bristol. Since then we have gathered over 20 guests, many of whom we were able to support during the COVID lockdown and ongoingly with food parcels and support.
City Church Bristol | Charity Number 1156712
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The church’s members are also encouraged, as individuals and as small groups, to demonstrate the love of God and Christian teaching by being “salt and light” in their neighbourhoods and communities, by caring for the sick, helping neighbours, being involved in community events, supporting their local schools, etc.
Two examples of this are the community coffee mornings run by members at the Bradley Stoke site, and the Purdy Court ministry, which provides a monthly Sunday afternoon service for the elderly community.
This year Coffee & Cake continued to welcome new guests & regulars weekly to Brook Way Activity Centre in Bradley Stoke. Guests also enjoyed a christmas dinner with all the trimmings. From March 2020 weekly meetings were suspended, and guests have been supported through regular telephone calls and socially distanced visits when permissible.
At Purdy Court a City Church team has faithfully been providing a monthly church service to this assisted living complex of 70 flats since 2011. They have continued to reach out with invitational Christmas cards to all the residences, and have been gathering 12 guests and 8 team members. The group hasn’t been able to meet since March 2020 due to COVID restrictions with the elderly residents. However, during this period the team have been sending cards and the usual sermon to residents by post.
The church holds a Hardship Fund, and from time to time provides financial support to church members in need. This may be in the form of food vouchers, purchasing essential items, or subsidising the cost of attending Christian events.
We place a high value on friendship and supportive relationships, as shown in the ‘one-anothering’ passages in the New Testament. We encourage everyone who calls City Church home to participate in the community life of the church.
We recognise that there are some situations where church members, or those closely connected to the church, require a greater level of care or support than can be reasonably provided by their friends within the church. The church has developed a Pastoral Care Team which is a network of people who can provide pastoral care for more challenging situations such as serious illness, hospital admission, bereavement, or marriage breakdown. Provided pastoral care may include meeting regularly for a time, prayer support, recommended resources, or signposting to external agencies.
City Church Bristol | Charity Number 1156712
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ADVANCE EDUCATION [ Resourcing ] C
The church continues to develop leaders to help start services and ministries that will serve people in Bristol. This year we launched a new leadership development programme for people who want to learn leadership skills and gain experience that they can apply both in the church and in their own working lives. At the end of this reporting period, 4 men and women had completed the programme. During this year we continued our internship programme with two interns joining our staff team, one for a single term and another for the duration of the academic year 2019-20.
Our worship team focussed on times of songwriting and went away for a night to focus on writing new material and getting initial recordings done. Plans to resource the wider church by recording these with a live audience were postponed due to COVID restrictions.
Our communications and production teams faced the major challenge of transitioning to broadcasting live & pre-recorded online church services. A portion of the summer was spenttraining and resourcing a team to produce our live streamed services, and transforming spaces at the Elmgrove Centre for this purpose. We have also had the privilege of creating online resources & mentoring to equip other churches with the lessons we have learnt in this period.
Also during the reporting period a portable system was created for the Fishponds site launch to integrate with the facilities at Chester Park Junior School. At the Bradley Stoke site a small format digital mixing console was purchased to support the worship team, and to make setup quicker for the longstanding team.
CHARITABLE OBJECTIVES
The Trustees consider that the church continues to meet the objectives set out in the CIO’s constitution, and have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission in December 2008.
The church would not be able to provide a wide range of services to beneficiaries without the continued support of a large number of willing supporters who give their time and skills voluntarily.
City Church Bristol | Charity Number 1156712
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FINANCIAL REVIEW
The CIO is financially dependent on the voluntary support of the church members.
Incoming and expended resources are reflected in the Statement of Financial Activities. All of the CIO’s assets were employed directly in pursuing the CIO’s charitable objective.
Unrestricted voluntary income (included associated Gift Aid) during the year totalled £464k. The significant growth in income compared to the previous year reflects the CIO’s merger with City Church (Bristol) Trust as detailed above. The CIO also received some income from events run for church members and the local community (£8k).
Total general fund expenditure during the reporting period was £390k; again, this was a significant increase on the previous year’s expenditure due to the CIO’s merger with City Church (Bristol) Trust. Overall income for the year exceeded expenditure, and the general fund balance at the end of this reporting period was £242k, with an additional £45k in restricted funds.
The New Venue Fund holds gifts given with the restriction that they be expended on activities related to identifying, purchasing or developing buildings for core church activities within Bristol.
The City Hands Fund holds funds received from grants and donations given to support the work of our social action project City Hands, and the Fund continues to be expended.
The Mozambique and Bolivia Funds hold monies received to support current and former church members in carrying out humanitarian and missionary work in these countries.
GRANTS POLICY
City Church Bristol is part of the Commission family of churches and has links with other churches within the UK and overseas. No specific proportion of our income or expenditure is set aside for grants, but the CIO will make gifts to individuals and/or other charitable organisations where finances allow and where the supported work aligns with our charitable objectives.
RESERVES POLICY
Salaries of permanent staff form the largest single component of church expenditure. The Trustees aim to hold reserves equal to approximately three months’ salary expenditure; this was achieved throughout this reporting period.
RISK POLICY
From the beginning of the CIO’s existence in April 2014, in order to establish good practice, the Trustees and church Eldership have implemented a variety of systems, measures and control procedures to manage the risks to which the charity might be exposed. These are kept under regular review, with systems in place to mitigate the major risks. It is recognised that improvement of the measures in place is an ongoing activity and various actions were taken over the period covered by this report to address identified deficiencies. During this reporting period, we launched our church-wide Safeguarding Children Policy, and in March 2019 we launched our new Safeguarding Adults Policy.
City Church Bristol | Charity Number 1156712
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INVESTMENT POWERS
The CIO constitution authorises the Trustees to make and hold investments using the general funds of the charity, but no such investments are held currently.
STATEMENT OF TRUSTEES RESPONSIBILITIES
Charity law requires the Trustees to prepare financial statements for each accounting year that give a true and fair view of the state of the charity and of its income and expenditure for the year.
PAYMENTS TO OR ON BEHALF OF TRUSTEES
Sarah Todd, who is married to Nicholas Todd, a Trustee, received employment benefits totalling £3195 for providing administrative services to the charity. No other payments were made to Trustees or related parties, apart from the reimbursement of out of pocket expenditure.
In preparing financial statements giving a true and fair view the Trustees follow best practice and:
a) Select suitable accounting policies and apply them consistently;
b) Make judgements and estimates that are reasonable and prudent;
c) State whether applicable accounting standards have been followed, subject to any material departures being disclosed and explained in the financial statements;
d) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
We are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
APPROVAL
This report was approved by the Trustees on 18 03 2021 and is signed on their behalf by:
N.D. Todd, Chair of Trustees
City Church Bristol | Charity Number 1156712
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City Church Bristol | Charity Number 1156712
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City Church Bristol
Report and Accounts Year ended 31 August 2020
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
CITY CHURCH BRISTOL FOR THE YEAR ENDED 31 AUGUST 2020 CHARITY INFORMATION
| Trustees | Christina Tucker | |
|---|---|---|
| Nicholas Todd | ||
| James Parsons | ||
| Samuel Dalziel | ||
| Sarah Evens (appointed 28 April 2020) | ||
| Key staff | Andrew Cottingham | |
| Ben Welchman | ||
| John Cooper | ||
| Governing Document | Charitable Incorporated Organisation registered 15 April 2014 | |
| Charity Registration Number | 1156712 | |
| Principal Address: | The Elmgrove Centre | |
| Elmgrove Road | ||
| Bristol | ||
| BS6 6AH | ||
| Independent Examiner | Archie McDowall BA, CA | |
| Stewardship | ||
| 1 Lamb's Passage | ||
| London | ||
| EC1Y 8AB | ||
| Bankers | Barclays Bank PLC | |
| 161 Whiteladies Road | ||
| Bristol | ||
| BS8 2RF | ||
| CONTENTS | ||
| Page | ||
| Charity Information | 1 | |
| Report of the Trustees | 2-10 | |
| Independent Examiner's Report | 11 | |
| Statement of Financial Activities | 12 | |
| Balance Sheet | 13 | |
| Cashflow Statement | 14 | |
| Notes to the Accounts | 15-20 | |
| Detailed Statement of Financial Activities with Comparatives | 21 |
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City Church Bristol
Report of the Trustees
For the period 1 September 2019 – 31 August 2020
Objectives
City Church Bristol is a Charitable Incorporated Organisation (CIO); its constitution states the charity’s objects as follows:
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The advancement of the Christian faith and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO.
-
To relieve persons who are in condition of need or hardship or who are sick and to relieve the distress caused thereby.
-
To advance education .
In order to fulfil these objectives, the Trust functions as a church, holding regular meetings and undertaking various outreach projects, applying its funds as appropriate.
Governance
The CIO was registered in April 2014, and functions as a church, previously known as Bridge Community Church. During the previous reporting period, the Elders and Trustees of Bridge Community Church made the decision to merge with City Church Bristol, a sister church meeting in central Bristol. This merger has resulted in a multi-site church with a shared Eldership, known as City Church Bristol. Following legal advice, and permission from the Charity Commission, the activities and assets of City Church (Bristol) Trust (registered charity 1087087) were transferred into this CIO, which was subsequently renamed City Church Bristol. City Church (Bristol) Trust ceased operations on 1 January 2018.
The Trustees delegate the day-to-day responsibility for leading the church and the organising of its meetings and various outreach projects to an Eldership. During this reporting period, the Eldership comprised Andy Cottingham, Stuart Eggleston, Nicholas Todd, Ben Welchman, and Paul Wood. James Lee & Jamie Finlay were recognised as elders in July 2020. Andy Cottingham, Ben Welchman, James Lee and Jamie Finlay are employed full-time by the CIO.
Samuel Dalziel, James Parsons, Philip Peacock (Chair from December 2017, resigned 9th August 2019), Nicholas Todd (Chair from September 2019), and Christina Tucker served as Trustees during this reporting period.
Trustees are recruited from the membership of City Church. Trustees should have demonstrated commitment to the church and its vision and values, as well as demonstrating integrity and Godly character.
Review of Activities
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City Church is a multi-site church, with congregations based in the Bradley Stoke and Cotham areas of Bristol. A third site was launched in the Fishponds areas in March 2020. The church does not currently own any buildings, and hires rooms in Bradley Stoke Community School, the Elmgrove Centre and Chester Park School for Sunday and midweek meetings. During this reporting period, the church continued to rent office space in the Elmgrove Centre to accommodate our staff team. The staff team currently comprises 4 full-time pastoral staff, 2 full-time operations staff, and 2 part-time administrators and one part-time pastoral staff member.
The overall vision of the church is ‘helping Bristol believe’, and we aim to do this in three key ways: reaching the whole of Bristol with the Gospel (the Good News of Jesus); restoring broken lives and serving the city; and resourcing sites and cities by training and developing leaders. These aims are fully in keeping with, and map onto, our formal charitable objectives as detailed below.
Summary Impact of COVID-19 pandemic on Activities:
As a charity whose central purpose has been outworked through in-person meetings, the lockdown restrictions of COVID caused the greatest change in our activities we have experienced. All of our activities moved wholly online from March until August 2020 including Sunday meetings, children’s activities, midweek meetings, outreach and social action.
Despite the challenges presented by COVID we have still been able to pursue our vision and charitable objectives effectively, although there has been felt limitations on what is achievable. Operating online has had some advantages; we have seen new members join, an increase in midweek and prayer meeting uptake, and creativity in being able to start new initiatives such as telephone befriending, as well as connecting internationally with ease. Some of these positive online aspects will endure, however, the disadvantages of being physically separate are clearest in our Sunday meetings, children’s and youth activities and social action ministries, which we hope to resume with in-person activities in the next reporting period.
With respect to the charity's objectives, the following summarises the activities of the church.
a) Advance the Christian Faith (reaching Bristol with the Gospel)
The church continues to meet regularly, both on Sundays and mid-week, for worship, prayer and teaching on the fundamental doctrines of the Christian faith and their practical application to everyday living. The church regularly gathers over 100 people at the Bradley Stoke site, 200 people each week at the Cotham site, and over 50 at the Fishponds site.
The launch of the Fishponds Site was a particular highlight. A part-time pastoral staff member was employed from September 2019 for the launch in March 2020. 20 people have stepped into leading ministries and groups at this site in the east of the city, and relationships have been built with other local churches as well as members of the community. Due to the COVID-19 restrictions this new site was only able to meet four times in total before in-person church meetings were suspended in March 2020, however an excellent foundation has built upon for the site to continue when restrictions abate.
The primary responsibility for the Sunday teaching rests with the five salaried pastors of the church, but other ‘lay’ and visiting preachers (particularly from other Commission churches) participate in
3
this role. The timings of the Sunday meetings are staggered, to allow the same preacher to speak at both sites.
Midweek Connect Groups continue to help the community life of our church flourish. Our groups run on a termly model and we had new groups started during each of the school terms. In fact, 47 different groups have been run at different times during the year, including exciting new initiatives such as a Business Enterprise group that gather people who want to leverage their business skills to make a positive difference in the city, and a social action group called Encounter who provide food and friendship to vulnerable and disadvantaged people.
We continued to train new and existing leaders, providing coaching sessions on pastoral care and leading online groups.
During the past year, City Kids has continued to go from strength to strength and build on the vision and core values we set in 2019. We launched our third site in Fishponds in early 2020, so a large part of our focus was on recruiting and resourcing a strong team to lead City Kids on that site. Whilst they weren't able to meet many times before lockdown, it was brilliant to see City Kids being fully and effectively run there. When we developed City Kids, we intended it to be fully replicable in new sites, so this was a tremendous encouragement that we're meeting that goal.
Since March 2020, City Kids has run purely online with the aim of helping children and families to grow in the Christian faith at home. We strived as much as possible to retain all of the City Kids values despite not meeting in person - including fun, communicating the gospel of Jesus and encountering the Holy Spirit. For two terms, we provided video and written resources for families to use. Feedback from parents was good, but since Autumn 2020 we have opted instead to produce a weekly 30-minute video which replaced the previous resources. In order to increase the sense of togetherness and family engagement, we also created a weekly competition, which enabled us to connect with families personally.
The aim of this change also was to enable City Kids to be shared with friends and family outside the church. The programmes have been very well received and we have heard from many families outside the church and around the world who have benefitted from them.
Sunday morning sessions with the children are split by age. There are groups at all sites for those of pre-school and primary school age, with an Additional Needs team supporting primary school age children with additional needs in Cotham to be able to participate in the children’s ministry in a meaningful way. From March to August 2020 activities for each age group of children were provided weekly online for families to engage in their own homes. Our usual participation in summer Bible camps with Commission was cancelled due to restrictions on meeting due to COVID.
City Youth has had an excellent year in which we have seen many of our young people make real steps in their faith.
Significant moments were the weekend away in January where we took a group of nearly 50 young people to the Woodcroft Centre for a time of worship, prayer and teaching and it was wonderful to build stronger relationships with each other.
4
In addition, the transition to an online format from March to August has been very successful. During the period we have developed two teams to focus on our young people within the 11-14 age group and another for the 15-18 age group.
In addition to weekly Sunday and midweek meetings, the church runs regular activities to help share the Christian faith whilst serving the community. The church runs a parent and toddler morning, Little Elms, every Wednesday during term time. The sessions include free play time with opportunities for parents and carers to socialise and build friendships, as well as more structured story and song times where some Bible stories are included. Each week approximately 30 families attend Little Elms. This year, some highlights included a Christmas pottery painting session as well as a muddy bear hunt walk for children to accompany our adventure story “We're going on a bear hunt.” From March to August the group switched online, primarily through the Facebook page. A weekly story and song time was enjoyed by many, alongside some extra activities for the children like a zoom tea party
As the key festivals in the Christian calendar, Christmas and Easter provide a fantastic opportunity to share the good news of Jesus with our local communities, and welcome those who may not normally attend church to our services. Once again, we ran our Christmas Pudding making evening, with many church members bringing unchurched guests along, and many guests attended our Christmas Carol services.
‘Our City’ is our student and young adult ministry and there have been some landmark moments throughout the year.
Most significantly was our weekend away in which we took over 50 students and young adults to Dartmoor for a weekend which included teaching from the Bible, breakout sessions, time to get to know each other more. It is the first time we have done this and it was a great success with many people saying it was the highlight of their year.
In addition, we established further Our City Connect Groups which met weekly to study the Bible together during term time. They were a real success and we have created an additional Connect Group for the next academic year to meet in the East of Bristol.
We continue to see people of all ages convert or recommit to the Christian faith through the work of the church, and this contributes in part to the growing membership. This year, we ran three Alpha courses, one of which was solely online. We saw twelve individuals make first time commitments to follow Jesus, and one person publicly declared their Christian faith through baptism in water. We desire to baptise people regularly, however restrictions due to COVID in the second half of the year made this impracticable.
b) Relieve the Poor, Needy, Sick and Aged (restoring broken lives and serving the City)
City Church took part in the Bristol Churches Winter Night Shelter for the third year running, alongside 15 other churches in the city. City Church hosted the shelter once a week for four nights and one evening for up to 12 guests before the shelter was halted due to the national lockdown. Over 30 volunteers from City Church helped to run the shelter, providing meals, a bed for the night
5
for the guests and helping to launder the bedding. The cumulative impact of this three-month long shelter project was 1032 nights of accommodation for the guests at different churches. Three guests moved into accommodation during their stay at the project and all the guests who were with the project when the national lockdown was announced were guaranteed a place in a hotel during the national lockdown.
In March 2019 City Church adopted responsibility for the Streetlife ministry, which since 1997 has provided food and clothing for over 140 homeless people every week in the city centre of Bristol.
Due to the national lockdown, we suspended our activities. Nevertheless, we continued to support the active groups behind the scenes. We were co-founders of the Bristol Mutual Aid Group, resourcing them with food, clothing, sleeping bags and toiletries until its end in August. In August Street Life resumed operations every Saturday evening in the inner-city of Bristol. During this period, we served approximately 100 people each week.
The church continued to run the City Hands project this year, although Due to COVID-19 City Hands hasn't been operating in its normal way. City Hands has been partnering with national Christian charity Linking Lives and other local churches to implement a telephone befriending service from May 2020. The service utilises volunteers from among our church community and links them with people feeling isolated. Between May and August, the service received 12 referrals from community organisations, housing associations and social prescribers. Feedback to date has been very positive, interest in the service amongst the referring organisations is growing and we are committed to working in partnership with other churches to develop it further.
2019-2020 saw the launch of a new meeting called Encounter - initially monthly, but now weekly. Encounter is essentially a church service with a difference; it is an opportunity for people we as a church community are befriending through social action projects like Streetlife (that provides food and clothing for the homeless and disadvantaged) to come for hot food, community and a chance to be part of a church service.
We launched in December 2019 with a three course Christmas Feast for 40 which was cooked by a 4- star hotel in Bristol. Since then, we have gathered over 20 guests, many of whom we were able to support during the COVID lockdown and ongoingly with food parcels and support.
The church’s members are also encouraged, as individuals and as small groups, to demonstrate the love of God and Christian teaching by being “salt and light” in their neighbourhoods and communities, by caring for the sick, helping neighbours, being involved in community events, supporting their local schools, etc.
Two examples of this are the community coffee mornings run by members at the Bradley Stoke site, and the Purdy Court ministry, which provides a monthly Sunday afternoon service for the elderly community.
This year Coffee & Cake continued to welcome new guests & regulars weekly to Brook Way Activity Centre in Bradley Stoke. Guests also enjoyed a Christmas dinner with all the trimmings. From March
6
2020 weekly meetings were suspended, and guests have been supported through regular telephone calls and socially distanced visits when permissible.
At Purdy Court a City Church team has faithfully been providing a monthly church service to this assisted living complex of 70 flats since 2011. They have continued to reach out with invitational Christmas cards to all the residences, and have been gathering 12 guests and 8 team members. The group hasn’t been able to meet since March 2020 due to COVID restrictions with the elderly residents. However, during this period the team have been sending cards and the usual sermon to residents by post.
The church holds a Hardship Fund, and from time to time provides financial support to church members in need. This may be in the form of food vouchers, purchasing essential items, or subsidising the cost of attending Christian events.
We place a high value on friendship and supportive relationships, as shown in the ‘one-anothering’ passages in the New Testament. We encourage everyone who calls City Church home to participate in the community life of the church.
We recognise that there are some situations where church members, or those closely connected to the church, require a greater level of care or support than can be reasonably provided by their friends within the church. The church has developed a Pastoral Care Team, which is a network of people who can provide pastoral care for more challenging situations such as serious illness, hospital admission, bereavement, or marriage breakdown. Provided pastoral care may include meeting regularly for a time, prayer support, recommended resources, or signposting to external agencies.
c) Advance Education (resourcing)
The church continues to develop leaders to help start services and ministries that will serve people in Bristol. This year we launched a new leadership development programme for people who want to learn leadership skills and gain experience that they can apply both in the church and in their own working lives. At the end of this reporting period, 4 men and women had completed the programme. During this year we continued our internship programme with two interns joining our staff team, one for a single term and another for the duration of the academic year 2019-20.
Our worship team focussed on times of song writing and went away for a night to focus on writing new material and getting initial recordings done. Plans to resource the wider church by recording these with a live audience were postponed due to COVID restrictions.
Our communications and production teams faced the major challenge of transitioning to broadcasting live & pre-recorded online church services. A portion of the summer was spent training and resourcing a team to produce our live streamed services, and transforming spaces at the Elmgrove Centre for this purpose. We have also had the privilege of creating online resources & mentoring to equip other churches with the lessons we have learnt in this period.
7
Also, during the reporting period, a portable system was created for the Fishponds site launch to integrate with the facilities at Chester Park Junior School. At the Bradley Stoke site a small format digital mixing console was purchased to support the worship team, and to make setup quicker for the longstanding team.
Charitable Objects
The Trustees consider that the church continues to meet the objectives set out in the CIO’s constitution, and have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission in December 2008.
The church would not be able to provide a wide range of services to beneficiaries without the continued support of a large number of willing supporters who give their time and skills voluntarily.
Financial Review
The CIO is financially dependent on the voluntary support of the church members.
Incoming and expended resources are reflected in the Statement of Financial Activities. All of the CIO’s assets were employed directly in pursuing the CIO’s charitable objective.
Unrestricted voluntary income (included associated Gift Aid) during the year totalled £464k. The significant growth in income compared to the previous year reflects the CIO’s merger with City Church (Bristol) Trust as detailed above. The CIO also received some income from events run for church members and the local community (£8k).
Total general fund expenditure during the reporting period was £390k; again, this was a significant increase on the previous year’s expenditure due to the CIO’s merger with City Church (Bristol) Trust. Overall income for the year exceeded expenditure, and the general fund balance at the end of this reporting period was £242k, with an additional £45k in restricted funds.
The New Venue Fund holds gifts given with the restriction that they be expended on activities related to identifying, purchasing or developing buildings for core church activities within Bristol.
The City Hands Fund holds funds received from grants and donations given to support the work of our social action project City Hands, and the Fund continues to be expended.
The Mozambique and Bolivia Funds hold monies received to support current and former church members in carrying out humanitarian and missionary work in these countries.
Grants Policy
City Church Bristol is part of the Commission family of churches and has links with other churches within the UK and overseas. No specific proportion of our income or expenditure is set aside for grants, but the CIO will make gifts to individuals and/or other charitable organisations where finances allow and where the supported work aligns with our charitable objectives.
Reserves Policy
8
Salaries of permanent staff form the largest single component of church expenditure. The Trustees aim to hold reserves equal to approximately three months’ salary expenditure; this was achieved throughout this reporting period.
Risk Policy
From the beginning of the CIO’s existence in April 2014, in order to establish good practice, the Trustees and church Eldership have implemented a variety of systems, measures and control procedures to manage the risks to which the charity might be exposed. These are kept under regular review, with systems in place to mitigate the major risks. It is recognised that improvement of the measures in place is an ongoing activity and various actions were taken over the period covered by this report to address identified deficiencies. During this reporting period, we launched our churchwide Safeguarding Children Policy, and in March 2019 we launched our new Safeguarding Adults Policy.
Investment Powers
The CIO constitution authorises the Trustees to make and hold investments using the general funds of the charity, but no such investments are held currently.
Payments to or on behalf of Trustees
Sarah Todd, who is married to Nicholas Todd, a Trustee, received employment benefits totalling £3195 for providing administrative services to the charity. No other payments were made to Trustees or related parties, apart from the reimbursement of out-of-pocket expenditure.
Statement of Trustees Responsibilities
Charity law requires the Trustees to prepare financial statements for each accounting year that give a true and fair view of the state of the charity and of its income and expenditure for the year.
In preparing financial statements giving a true and fair view the Trustees follow best practice and:
a) Select suitable accounting policies and apply them consistently;
b) Make judgements and estimates that are reasonable and prudent;
c) State whether applicable accounting standards have been followed, subject to any material departures being disclosed and explained in the financial statements;
d) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
We are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
9
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the Trustees on 21 June 2021 and is signed on their behalf by:
N.D. Todd, Chair of Trustees
10
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CITY CHURCH BRISTOL ('the Charity')
I report to the trustees on my examination of the accounts of the Charity for the year ended 31 August 2020 on pages 12 to 20 following, which have been prepared on the basis of the accounting policies set out on page 15-16.
Responsibilities and basis of report
As the charity’s trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Archie McDowall BA, CA
22 June 2021
Institute of Chartered Accountants of Scotland
For and on behalf of: Stewardship 1 Lamb's Passage London EC1Y 8AB
11
CITY CHURCH BRISTOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2020
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments Other income Total income and endowments EXPENDITURE ON: Charitable activities: 5 Total expenditure Net income/(expenditure) Transfers between funds 11 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 11 |
Unrestricted Funds £ 464,497 7,830 81 172 472,580 390,486 390,486 |
Restricted Funds £ 19,743 - - - 19,743 22,887 22,887 |
Total Funds 2020 £ 484,240 7,830 81 172 492,324 413,372 413,372 |
Total Funds 2019 £ 501,591 18,142 57 1,618 |
|---|---|---|---|---|
| 521,408 | ||||
| 430,218 | ||||
| 430,218 | ||||
| 82,095 (10,000) 72,095 169,523 241,618 |
(3,143) 10,000 6,857 38,171 45,028 |
78,951 - 78,951 207,694 286,645 |
91,190 - |
|
| 91,190 116,504 |
||||
| 207,694 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The notes on pages 15-20 form part of these accounts.
12
CITY CHURCH BRISTOL
BALANCE SHEET
AS AT 31 AUGUST 2020
| Note FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand 9 CREDITORS: Amounts falling due within one year 10 Net current assets / (liabilities) Total assets less current liabilities Net assets TOTAL NET ASSETS FUND BALANCES 11 Unrestricted Funds General funds Designated funds Restricted Funds |
Unrestricted Funds £ 6,275 6,275 20,558 227,583 248,141 12,797 235,344 241,618 241,618 241,617 241,618 - - 241,618 |
Restricted Funds £ - - - 45,028 45,028 - 45,028 45,028 45,028 45,028 - - 45,028 45,028 |
Total funds 2020 £ 6,275 6,275 20,558 272,611 293,169 12,797 280,371 286,646 286,646 286,645 241,618 - 45,028 286,645 |
Total funds 2019 £ 3,369 |
|---|---|---|---|---|
| 3,369 | ||||
| 19,923 196,568 |
||||
| 216,491 12,166 |
||||
| 204,325 | ||||
| 207,694 | ||||
| 207,694 | ||||
| 207,694 | ||||
| 169,523 - 38,171 |
||||
| 207,694 |
The financial statements were approved by the Board of Trustees on 21 June 2021 and were signed on its behalf by:
N.D. Todd, Chair of Trustees
The notes on pages 15-20 form part of these accounts.
13
CITY CHURCH BRISTOL
FOR THE YEAR ENDED 31 AUGUST 2020
CASH FLOW STATEMENT
| Cash flows from operating activities: Net cash provided by (used in) operating activities Cash flows from investing activities: Purchase of property, plant and equipment Net cash provided by/(used in) investing activities Analysis of changes in net debt: Cash Total net funds / (debt) Change in cash and equivalents in the reporting period Cash and equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
Note a b b At start of year £ 196,568 196,568 |
2020 £ 81,414 (5,373) (5,373) 76,042 196,568 272,610 Cash-flows £ 76,042 76,042 |
2019 £ 116,416 |
|---|---|---|---|
| (4,491) | |||
| (4,491) | |||
| 111,925 84,643 |
|||
| 196,568 | |||
| At end of year £ 272,610 |
|||
| 272,610 |
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Adjustments for: Depreciation charges and provisions for impairment (Increase)/Decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities Note b: Analysis of cash and cash equivalents Cash at bank with immediate access Total cash and cash equivalents Net income for the reporting period (as per the statement of financial activities) |
2020 £ 78,951 2,466 (635) 632 81,414 2020 £ 272,611 272,611 |
2019 £ 91,190 1,281 32,247 (8,301) |
|---|---|---|
| 116,417 | ||
| 2019 £ 196,568 |
||
| 196,568 |
14
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
1 Statutory Information
The charity is a charitable incorporated organisation registered in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
2 Accounting Policies
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The principles adopted in the preparation of the financial statements are set out below.
a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.
c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
15
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the church is considered to be so integrated that the core charitable activity costs are considered to be for the one activity.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
d) 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 charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Equipment Over 3 to 7 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
16
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
3 Donations and legacies
| Donations of cash and similar Income tax recoverable Government Grants (Job Retention Scheme) 4 Income from charitable activities Church retreats and events Community outreach programs 5 Charitable expenditure a Costs incurred directly on specific activities Staff Costs Staff expenses Teaching, training and pastoral Evangelism and outreach Student, youth and children's work New Building Room hire Other meeting costs Weekend away Impact expenditure Grants payable (Note 4c) b Costs incurred on support & administration Office and building running costs Depreciation Governance Other costs Total expenditure |
Total 2020 £ 402,872 80,204 1,164 484,240 Total 2020 £ 105 7,725 7,830 Total 2020 £ 260,774 2,032 6,494 10,950 7,689 1,836 27,159 18,836 - - 48,041 383,810 24,663 2,466 2,198 236 29,563 413,372 |
Total 2019 £ 423,260 78,331 |
|---|---|---|
| 501,591 | ||
| Total 2019 £ 120 18,022 |
||
| 18,142 | ||
| Total 2019 £ 264,812 2,683 6,412 7,155 14,818 6 41,292 14,100 2,043 7,177 25,880 |
||
| 386,378 | ||
| 36,144 1,281 3,600 2,816 |
||
| 43,841 | ||
| 430,219 |
In addition to the fees payable for the preparation and examination of the accounts, the charity paid £1,227(2019: £1,146) to Stewardship for payroll bureau and consultancy services
17
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
c Grants payable
| Grants for UK and overseas mission The comparatives for the previous year are as follows: Grants for UK and overseas mission |
Institutions £ 31,853 31,853 Institutions £ 7,500 7,500 |
Individuals £ 16,188 16,188 Individuals £ 18,380 18,380 |
2020 £ 48,041 |
|---|---|---|---|
| 48,041 | |||
| 2019 £ 25,880 |
|||
| 25,880 |
6 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses
The average monthly number of employees during the year was 9 (2019: 8). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
During the year key management received employment benefits totalling £121,789 (2019: £115,956).
7 Tangible fixed assets
| Cost At 1 September 2019 Additions At 31 August 2020 Accumulated depreciation At 1 September 2019 Charge for the year At 31 August 2020 Net book value At 31 August 2020 At 31 August 2019 8 Debtors Falling due within one year: Tax recoverable Other debtors Total debtors |
Fixtures, fittings and equipment £ 7,592 5,373 12,965 4,224 2,466 6,690 6,275 3,368 2020 £ 17,281 3,277 20,558 |
Total 2020 £ 7,592 5,373 |
|---|---|---|
| 12,965 | ||
| 4,224 2,466 |
||
| 6,690 | ||
| 6,275 | ||
| 3,368 | ||
| 2019 £ 11,477 8,446 |
||
| 19,923 |
18
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
9 Cash at Bank and in Hand
| 9 Cash at Bank and in Hand |
||
|---|---|---|
| Cash at bank with immediate access 10 Creditors: liabilities falling due within one year Trade creditors Accruals |
2020 £ 272,611 272,611 2020 £ 5,650 7,148 12,797 |
2019 £ 196,568 |
| 196,568 | ||
| 2019 £ 5,731 6,434 |
||
| 12,165 |
11 Funds
During the the year the movements in the charity's funds were as follows:
| General Unrestricted Funds Total Unrestricted Funds Restricted Funds New venue fund City Hands Fishponds Site Mozambique training Bolivia Fund Streetlife Other restricted funds Aggregate of funds |
Opening balance 2020 £ 169,523 169,523 29,353 3,189 - 1,254 1,130 3,245 - 38,171 207,694 |
Incoming resources 2020 £ 472,580 472,580 4,236 - - 10,930 - 3,764 812 19,743 492,324 |
Outgoing resources 2020 £ (390,486) (390,486) (1,836) - (6,004) (11,938) - (2,382) (727) (22,887) (413,372) |
Transfers in the year 2020 £ (10,000) (10,000) - - 10,000 - - - - 10,000 - |
Closing balance 2020 £ 241,618 |
|---|---|---|---|---|---|
| 241,618 | |||||
| 31,754 3,189 3,996 246 1,130 4,627 86 |
|||||
| 45,028 | |||||
| 286,645 |
19
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
Analysis of net assets by fund
The assets and liabilities of the various funds were as follows:
| General Designated funds funds £ £ Fixed assets 6,275 - Debtors 20,558 - Cash at bank and in hand 227,583 - Current liabilities (12,797) - 241,618 0 In the previous year the movements in the charity's funds were as follows: Opening Incoming Outgoing balance resources resources 2019 2019 2019 £ £ £ General Unrestricted Funds 116,504 490,653 (416,306) Total Unrestricted Funds 116,504 490,653 (416,306) Restricted Funds New venue fund 17,047 12,313 (6) City Hands 3,189 - - Mozambique training 17 12,117 (10,880) Bolivia Fund 1,130 - - Streetlife - 4,720 (1,475) Other restricted funds (142) 1,606 (1,551) 21,241 30,755 (13,912) Aggregate of funds 137,745 521,408 (430,218) Unrestricted Funds |
Restricted funds £ - - 45,028 - 45,028 Transfers in the year 2019 £ - - - - - - - 88 88 88 |
2020 £ 6,275 20,558 272,611 (12,797) |
|---|---|---|
| 286,646 | ||
| Closing balance 2019 £ 190,851 |
||
| 190,851 | ||
| 29,353 3,189 1,254 1,130 3,245 - |
||
| 38,171 | ||
| 229,022 |
In the previous year the assets and liabilities of the various funds were as follows:
| Fixed assets Debtors Cash at bank and in hand Current liabilities |
General Designated funds funds £ £ 3,369 - 19,923 - 158,397 - (12,165) - 169,524 - Unrestricted Funds |
Restricted funds £ - - 38,171 - 38,171 |
2019 £ 3,369 19,923 196,568 (12,165) |
|---|---|---|---|
| 207,695 |
12 Transactions with related parties
During the year the charity:
- a) received donations totalling £50,355 (2019: £20,947) from related parties (which includes trustees, anyone closely connected to them and key management).
During the year the charity also made the following payments to, or for, related parties:
- a) Sarah Todd, who is married to Nicholas Todd, a trustee, received employment benefits totalling £3,858 (2019: £3,195) for providing administrative services to the charity.
20
CITY CHURCH BRISTOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES
FOR THE YEAR ENDED 31 AUGUST 2020
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments Other income Total income and endowments EXPENDITURE ON: Charitable activities: 5 TOTAL EXPENDITURE Net income/(expenditure) Transfers between funds 11 Other recognised gains/(losses): Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 11 |
2020 £ 464,497 7,830 81 172 472,580 390,486 390,486 82,095 (10,000) 72,095 72,095 169,523 241,618 Unrestricted Fu |
2019 £ 286,719 8,643 89 51,915 347,366 306,122 306,122 41,244 - 41,244 41,244 116,504 157,748 nds - General |
2020 £ 19,743 - - - 19,743 22,887 22,887 (3,143) 10,000 6,857 6,857 38,171 45,028 Restricte |
2019 £ 32,146 - - - 32,146 10,906 10,906 21,240 - 21,240 21,240 - 21,240 d Funds |
Total Funds 2020 £ 484,240 7,830 81 172 492,324 413,372 413,372 78,951 - 78,951 78,951 207,694 286,645 |
Total Funds 2019 £ 501,591 18,142 57 1,618 |
|---|---|---|---|---|---|---|
| 521,408 | ||||||
| 430,218 | ||||||
| 430,218 | ||||||
| 91,190 - |
||||||
| 91,190 91,190 116,504 |
||||||
| 207,694 |
21
City Church Bristol
Report and Accounts Year ended 31 August 2020
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
CITY CHURCH BRISTOL FOR THE YEAR ENDED 31 AUGUST 2020 CHARITY INFORMATION
| Trustees | Christina Tucker | |
|---|---|---|
| Nicholas Todd | ||
| James Parsons | ||
| Samuel Dalziel | ||
| Sarah Evens (appointed 28 April 2020) | ||
| Key staff | Andrew Cottingham | |
| Ben Welchman | ||
| John Cooper | ||
| Governing Document | Charitable Incorporated Organisation registered 15 April 2014 | |
| Charity Registration Number | 1156712 | |
| Principal Address: | The Elmgrove Centre | |
| Elmgrove Road | ||
| Bristol | ||
| BS6 6AH | ||
| Independent Examiner | Archie McDowall BA, CA | |
| Stewardship | ||
| 1 Lamb's Passage | ||
| London | ||
| EC1Y 8AB | ||
| Bankers | Barclays Bank PLC | |
| 161 Whiteladies Road | ||
| Bristol | ||
| BS8 2RF | ||
| CONTENTS | ||
| Page | ||
| Charity Information | 1 | |
| Report of the Trustees | 2-10 | |
| Independent Examiner's Report | 11 | |
| Statement of Financial Activities | 12 | |
| Balance Sheet | 13 | |
| Cashflow Statement | 14 | |
| Notes to the Accounts | 15-20 | |
| Detailed Statement of Financial Activities with Comparatives | 21 |
1
City Church Bristol
Report of the Trustees
For the period 1 September 2019 – 31 August 2020
Objectives
City Church Bristol is a Charitable Incorporated Organisation (CIO); its constitution states the charity’s objects as follows:
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The advancement of the Christian faith and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the CIO.
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To relieve persons who are in condition of need or hardship or who are sick and to relieve the distress caused thereby.
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To advance education .
In order to fulfil these objectives, the Trust functions as a church, holding regular meetings and undertaking various outreach projects, applying its funds as appropriate.
Governance
The CIO was registered in April 2014, and functions as a church, previously known as Bridge Community Church. During the previous reporting period, the Elders and Trustees of Bridge Community Church made the decision to merge with City Church Bristol, a sister church meeting in central Bristol. This merger has resulted in a multi-site church with a shared Eldership, known as City Church Bristol. Following legal advice, and permission from the Charity Commission, the activities and assets of City Church (Bristol) Trust (registered charity 1087087) were transferred into this CIO, which was subsequently renamed City Church Bristol. City Church (Bristol) Trust ceased operations on 1 January 2018.
The Trustees delegate the day-to-day responsibility for leading the church and the organising of its meetings and various outreach projects to an Eldership. During this reporting period, the Eldership comprised Andy Cottingham, Stuart Eggleston, Nicholas Todd, Ben Welchman, and Paul Wood. James Lee & Jamie Finlay were recognised as elders in July 2020. Andy Cottingham, Ben Welchman, James Lee and Jamie Finlay are employed full-time by the CIO.
Samuel Dalziel, James Parsons, Philip Peacock (Chair from December 2017, resigned 9th August 2019), Nicholas Todd (Chair from September 2019), and Christina Tucker served as Trustees during this reporting period.
Trustees are recruited from the membership of City Church. Trustees should have demonstrated commitment to the church and its vision and values, as well as demonstrating integrity and Godly character.
Review of Activities
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City Church is a multi-site church, with congregations based in the Bradley Stoke and Cotham areas of Bristol. A third site was launched in the Fishponds areas in March 2020. The church does not currently own any buildings, and hires rooms in Bradley Stoke Community School, the Elmgrove Centre and Chester Park School for Sunday and midweek meetings. During this reporting period, the church continued to rent office space in the Elmgrove Centre to accommodate our staff team. The staff team currently comprises 4 full-time pastoral staff, 2 full-time operations staff, and 2 part-time administrators and one part-time pastoral staff member.
The overall vision of the church is ‘helping Bristol believe’, and we aim to do this in three key ways: reaching the whole of Bristol with the Gospel (the Good News of Jesus); restoring broken lives and serving the city; and resourcing sites and cities by training and developing leaders. These aims are fully in keeping with, and map onto, our formal charitable objectives as detailed below.
Summary Impact of COVID-19 pandemic on Activities:
As a charity whose central purpose has been outworked through in-person meetings, the lockdown restrictions of COVID caused the greatest change in our activities we have experienced. All of our activities moved wholly online from March until August 2020 including Sunday meetings, children’s activities, midweek meetings, outreach and social action.
Despite the challenges presented by COVID we have still been able to pursue our vision and charitable objectives effectively, although there has been felt limitations on what is achievable. Operating online has had some advantages; we have seen new members join, an increase in midweek and prayer meeting uptake, and creativity in being able to start new initiatives such as telephone befriending, as well as connecting internationally with ease. Some of these positive online aspects will endure, however, the disadvantages of being physically separate are clearest in our Sunday meetings, children’s and youth activities and social action ministries, which we hope to resume with in-person activities in the next reporting period.
With respect to the charity's objectives, the following summarises the activities of the church.
a) Advance the Christian Faith (reaching Bristol with the Gospel)
The church continues to meet regularly, both on Sundays and mid-week, for worship, prayer and teaching on the fundamental doctrines of the Christian faith and their practical application to everyday living. The church regularly gathers over 100 people at the Bradley Stoke site, 200 people each week at the Cotham site, and over 50 at the Fishponds site.
The launch of the Fishponds Site was a particular highlight. A part-time pastoral staff member was employed from September 2019 for the launch in March 2020. 20 people have stepped into leading ministries and groups at this site in the east of the city, and relationships have been built with other local churches as well as members of the community. Due to the COVID-19 restrictions this new site was only able to meet four times in total before in-person church meetings were suspended in March 2020, however an excellent foundation has built upon for the site to continue when restrictions abate.
The primary responsibility for the Sunday teaching rests with the five salaried pastors of the church, but other ‘lay’ and visiting preachers (particularly from other Commission churches) participate in
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this role. The timings of the Sunday meetings are staggered, to allow the same preacher to speak at both sites.
Midweek Connect Groups continue to help the community life of our church flourish. Our groups run on a termly model and we had new groups started during each of the school terms. In fact, 47 different groups have been run at different times during the year, including exciting new initiatives such as a Business Enterprise group that gather people who want to leverage their business skills to make a positive difference in the city, and a social action group called Encounter who provide food and friendship to vulnerable and disadvantaged people.
We continued to train new and existing leaders, providing coaching sessions on pastoral care and leading online groups.
During the past year, City Kids has continued to go from strength to strength and build on the vision and core values we set in 2019. We launched our third site in Fishponds in early 2020, so a large part of our focus was on recruiting and resourcing a strong team to lead City Kids on that site. Whilst they weren't able to meet many times before lockdown, it was brilliant to see City Kids being fully and effectively run there. When we developed City Kids, we intended it to be fully replicable in new sites, so this was a tremendous encouragement that we're meeting that goal.
Since March 2020, City Kids has run purely online with the aim of helping children and families to grow in the Christian faith at home. We strived as much as possible to retain all of the City Kids values despite not meeting in person - including fun, communicating the gospel of Jesus and encountering the Holy Spirit. For two terms, we provided video and written resources for families to use. Feedback from parents was good, but since Autumn 2020 we have opted instead to produce a weekly 30-minute video which replaced the previous resources. In order to increase the sense of togetherness and family engagement, we also created a weekly competition, which enabled us to connect with families personally.
The aim of this change also was to enable City Kids to be shared with friends and family outside the church. The programmes have been very well received and we have heard from many families outside the church and around the world who have benefitted from them.
Sunday morning sessions with the children are split by age. There are groups at all sites for those of pre-school and primary school age, with an Additional Needs team supporting primary school age children with additional needs in Cotham to be able to participate in the children’s ministry in a meaningful way. From March to August 2020 activities for each age group of children were provided weekly online for families to engage in their own homes. Our usual participation in summer Bible camps with Commission was cancelled due to restrictions on meeting due to COVID.
City Youth has had an excellent year in which we have seen many of our young people make real steps in their faith.
Significant moments were the weekend away in January where we took a group of nearly 50 young people to the Woodcroft Centre for a time of worship, prayer and teaching and it was wonderful to build stronger relationships with each other.
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In addition, the transition to an online format from March to August has been very successful. During the period we have developed two teams to focus on our young people within the 11-14 age group and another for the 15-18 age group.
In addition to weekly Sunday and midweek meetings, the church runs regular activities to help share the Christian faith whilst serving the community. The church runs a parent and toddler morning, Little Elms, every Wednesday during term time. The sessions include free play time with opportunities for parents and carers to socialise and build friendships, as well as more structured story and song times where some Bible stories are included. Each week approximately 30 families attend Little Elms. This year, some highlights included a Christmas pottery painting session as well as a muddy bear hunt walk for children to accompany our adventure story “We're going on a bear hunt.” From March to August the group switched online, primarily through the Facebook page. A weekly story and song time was enjoyed by many, alongside some extra activities for the children like a zoom tea party
As the key festivals in the Christian calendar, Christmas and Easter provide a fantastic opportunity to share the good news of Jesus with our local communities, and welcome those who may not normally attend church to our services. Once again, we ran our Christmas Pudding making evening, with many church members bringing unchurched guests along, and many guests attended our Christmas Carol services.
‘Our City’ is our student and young adult ministry and there have been some landmark moments throughout the year.
Most significantly was our weekend away in which we took over 50 students and young adults to Dartmoor for a weekend which included teaching from the Bible, breakout sessions, time to get to know each other more. It is the first time we have done this and it was a great success with many people saying it was the highlight of their year.
In addition, we established further Our City Connect Groups which met weekly to study the Bible together during term time. They were a real success and we have created an additional Connect Group for the next academic year to meet in the East of Bristol.
We continue to see people of all ages convert or recommit to the Christian faith through the work of the church, and this contributes in part to the growing membership. This year, we ran three Alpha courses, one of which was solely online. We saw twelve individuals make first time commitments to follow Jesus, and one person publicly declared their Christian faith through baptism in water. We desire to baptise people regularly, however restrictions due to COVID in the second half of the year made this impracticable.
b) Relieve the Poor, Needy, Sick and Aged (restoring broken lives and serving the City)
City Church took part in the Bristol Churches Winter Night Shelter for the third year running, alongside 15 other churches in the city. City Church hosted the shelter once a week for four nights and one evening for up to 12 guests before the shelter was halted due to the national lockdown. Over 30 volunteers from City Church helped to run the shelter, providing meals, a bed for the night
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for the guests and helping to launder the bedding. The cumulative impact of this three-month long shelter project was 1032 nights of accommodation for the guests at different churches. Three guests moved into accommodation during their stay at the project and all the guests who were with the project when the national lockdown was announced were guaranteed a place in a hotel during the national lockdown.
In March 2019 City Church adopted responsibility for the Streetlife ministry, which since 1997 has provided food and clothing for over 140 homeless people every week in the city centre of Bristol.
Due to the national lockdown, we suspended our activities. Nevertheless, we continued to support the active groups behind the scenes. We were co-founders of the Bristol Mutual Aid Group, resourcing them with food, clothing, sleeping bags and toiletries until its end in August. In August Street Life resumed operations every Saturday evening in the inner-city of Bristol. During this period, we served approximately 100 people each week.
The church continued to run the City Hands project this year, although Due to COVID-19 City Hands hasn't been operating in its normal way. City Hands has been partnering with national Christian charity Linking Lives and other local churches to implement a telephone befriending service from May 2020. The service utilises volunteers from among our church community and links them with people feeling isolated. Between May and August, the service received 12 referrals from community organisations, housing associations and social prescribers. Feedback to date has been very positive, interest in the service amongst the referring organisations is growing and we are committed to working in partnership with other churches to develop it further.
2019-2020 saw the launch of a new meeting called Encounter - initially monthly, but now weekly. Encounter is essentially a church service with a difference; it is an opportunity for people we as a church community are befriending through social action projects like Streetlife (that provides food and clothing for the homeless and disadvantaged) to come for hot food, community and a chance to be part of a church service.
We launched in December 2019 with a three course Christmas Feast for 40 which was cooked by a 4- star hotel in Bristol. Since then, we have gathered over 20 guests, many of whom we were able to support during the COVID lockdown and ongoingly with food parcels and support.
The church’s members are also encouraged, as individuals and as small groups, to demonstrate the love of God and Christian teaching by being “salt and light” in their neighbourhoods and communities, by caring for the sick, helping neighbours, being involved in community events, supporting their local schools, etc.
Two examples of this are the community coffee mornings run by members at the Bradley Stoke site, and the Purdy Court ministry, which provides a monthly Sunday afternoon service for the elderly community.
This year Coffee & Cake continued to welcome new guests & regulars weekly to Brook Way Activity Centre in Bradley Stoke. Guests also enjoyed a Christmas dinner with all the trimmings. From March
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2020 weekly meetings were suspended, and guests have been supported through regular telephone calls and socially distanced visits when permissible.
At Purdy Court a City Church team has faithfully been providing a monthly church service to this assisted living complex of 70 flats since 2011. They have continued to reach out with invitational Christmas cards to all the residences, and have been gathering 12 guests and 8 team members. The group hasn’t been able to meet since March 2020 due to COVID restrictions with the elderly residents. However, during this period the team have been sending cards and the usual sermon to residents by post.
The church holds a Hardship Fund, and from time to time provides financial support to church members in need. This may be in the form of food vouchers, purchasing essential items, or subsidising the cost of attending Christian events.
We place a high value on friendship and supportive relationships, as shown in the ‘one-anothering’ passages in the New Testament. We encourage everyone who calls City Church home to participate in the community life of the church.
We recognise that there are some situations where church members, or those closely connected to the church, require a greater level of care or support than can be reasonably provided by their friends within the church. The church has developed a Pastoral Care Team, which is a network of people who can provide pastoral care for more challenging situations such as serious illness, hospital admission, bereavement, or marriage breakdown. Provided pastoral care may include meeting regularly for a time, prayer support, recommended resources, or signposting to external agencies.
c) Advance Education (resourcing)
The church continues to develop leaders to help start services and ministries that will serve people in Bristol. This year we launched a new leadership development programme for people who want to learn leadership skills and gain experience that they can apply both in the church and in their own working lives. At the end of this reporting period, 4 men and women had completed the programme. During this year we continued our internship programme with two interns joining our staff team, one for a single term and another for the duration of the academic year 2019-20.
Our worship team focussed on times of song writing and went away for a night to focus on writing new material and getting initial recordings done. Plans to resource the wider church by recording these with a live audience were postponed due to COVID restrictions.
Our communications and production teams faced the major challenge of transitioning to broadcasting live & pre-recorded online church services. A portion of the summer was spent training and resourcing a team to produce our live streamed services, and transforming spaces at the Elmgrove Centre for this purpose. We have also had the privilege of creating online resources & mentoring to equip other churches with the lessons we have learnt in this period.
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Also, during the reporting period, a portable system was created for the Fishponds site launch to integrate with the facilities at Chester Park Junior School. At the Bradley Stoke site a small format digital mixing console was purchased to support the worship team, and to make setup quicker for the longstanding team.
Charitable Objects
The Trustees consider that the church continues to meet the objectives set out in the CIO’s constitution, and have complied with the duty to have due regard to the public benefit guidance published by the Charity Commission in December 2008.
The church would not be able to provide a wide range of services to beneficiaries without the continued support of a large number of willing supporters who give their time and skills voluntarily.
Financial Review
The CIO is financially dependent on the voluntary support of the church members.
Incoming and expended resources are reflected in the Statement of Financial Activities. All of the CIO’s assets were employed directly in pursuing the CIO’s charitable objective.
Unrestricted voluntary income (included associated Gift Aid) during the year totalled £464k. The significant growth in income compared to the previous year reflects the CIO’s merger with City Church (Bristol) Trust as detailed above. The CIO also received some income from events run for church members and the local community (£8k).
Total general fund expenditure during the reporting period was £390k; again, this was a significant increase on the previous year’s expenditure due to the CIO’s merger with City Church (Bristol) Trust. Overall income for the year exceeded expenditure, and the general fund balance at the end of this reporting period was £242k, with an additional £45k in restricted funds.
The New Venue Fund holds gifts given with the restriction that they be expended on activities related to identifying, purchasing or developing buildings for core church activities within Bristol.
The City Hands Fund holds funds received from grants and donations given to support the work of our social action project City Hands, and the Fund continues to be expended.
The Mozambique and Bolivia Funds hold monies received to support current and former church members in carrying out humanitarian and missionary work in these countries.
Grants Policy
City Church Bristol is part of the Commission family of churches and has links with other churches within the UK and overseas. No specific proportion of our income or expenditure is set aside for grants, but the CIO will make gifts to individuals and/or other charitable organisations where finances allow and where the supported work aligns with our charitable objectives.
Reserves Policy
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Salaries of permanent staff form the largest single component of church expenditure. The Trustees aim to hold reserves equal to approximately three months’ salary expenditure; this was achieved throughout this reporting period.
Risk Policy
From the beginning of the CIO’s existence in April 2014, in order to establish good practice, the Trustees and church Eldership have implemented a variety of systems, measures and control procedures to manage the risks to which the charity might be exposed. These are kept under regular review, with systems in place to mitigate the major risks. It is recognised that improvement of the measures in place is an ongoing activity and various actions were taken over the period covered by this report to address identified deficiencies. During this reporting period, we launched our churchwide Safeguarding Children Policy, and in March 2019 we launched our new Safeguarding Adults Policy.
Investment Powers
The CIO constitution authorises the Trustees to make and hold investments using the general funds of the charity, but no such investments are held currently.
Payments to or on behalf of Trustees
Sarah Todd, who is married to Nicholas Todd, a Trustee, received employment benefits totalling £3195 for providing administrative services to the charity. No other payments were made to Trustees or related parties, apart from the reimbursement of out-of-pocket expenditure.
Statement of Trustees Responsibilities
Charity law requires the Trustees to prepare financial statements for each accounting year that give a true and fair view of the state of the charity and of its income and expenditure for the year.
In preparing financial statements giving a true and fair view the Trustees follow best practice and:
a) Select suitable accounting policies and apply them consistently;
b) Make judgements and estimates that are reasonable and prudent;
c) State whether applicable accounting standards have been followed, subject to any material departures being disclosed and explained in the financial statements;
d) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
We are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
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We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
Approval
This report was approved by the Trustees on 21 June 2021 and is signed on their behalf by:
N.D. Todd, Chair of Trustees
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF
CITY CHURCH BRISTOL ('the Charity')
I report to the trustees on my examination of the accounts of the Charity for the year ended 31 August 2020 on pages 12 to 20 following, which have been prepared on the basis of the accounting policies set out on page 15-16.
Responsibilities and basis of report
As the charity’s trustees of the Charitable Incorporated Organisation you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants of Scotland, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Archie McDowall BA, CA
22 June 2021
Institute of Chartered Accountants of Scotland
For and on behalf of: Stewardship 1 Lamb's Passage London EC1Y 8AB
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CITY CHURCH BRISTOL
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 AUGUST 2020
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments Other income Total income and endowments EXPENDITURE ON: Charitable activities: 5 Total expenditure Net income/(expenditure) Transfers between funds 11 Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 11 |
Unrestricted Funds £ 464,497 7,830 81 172 472,580 390,486 390,486 |
Restricted Funds £ 19,743 - - - 19,743 22,887 22,887 |
Total Funds 2020 £ 484,240 7,830 81 172 492,324 413,372 413,372 |
Total Funds 2019 £ 501,591 18,142 57 1,618 |
|---|---|---|---|---|
| 521,408 | ||||
| 430,218 | ||||
| 430,218 | ||||
| 82,095 (10,000) 72,095 169,523 241,618 |
(3,143) 10,000 6,857 38,171 45,028 |
78,951 - 78,951 207,694 286,645 |
91,190 - |
|
| 91,190 116,504 |
||||
| 207,694 |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The notes on pages 15-20 form part of these accounts.
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CITY CHURCH BRISTOL
BALANCE SHEET
AS AT 31 AUGUST 2020
| Note FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand 9 CREDITORS: Amounts falling due within one year 10 Net current assets / (liabilities) Total assets less current liabilities Net assets TOTAL NET ASSETS FUND BALANCES 11 Unrestricted Funds General funds Designated funds Restricted Funds |
Unrestricted Funds £ 6,275 6,275 20,558 227,583 248,141 12,797 235,344 241,618 241,618 241,617 241,618 - - 241,618 |
Restricted Funds £ - - - 45,028 45,028 - 45,028 45,028 45,028 45,028 - - 45,028 45,028 |
Total funds 2020 £ 6,275 6,275 20,558 272,611 293,169 12,797 280,371 286,646 286,646 286,645 241,618 - 45,028 286,645 |
Total funds 2019 £ 3,369 |
|---|---|---|---|---|
| 3,369 | ||||
| 19,923 196,568 |
||||
| 216,491 12,166 |
||||
| 204,325 | ||||
| 207,694 | ||||
| 207,694 | ||||
| 207,694 | ||||
| 169,523 - 38,171 |
||||
| 207,694 |
The financial statements were approved by the Board of Trustees on 21 June 2021 and were signed on its behalf by:
N.D. Todd, Chair of Trustees
The notes on pages 15-20 form part of these accounts.
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CITY CHURCH BRISTOL
FOR THE YEAR ENDED 31 AUGUST 2020
CASH FLOW STATEMENT
| Cash flows from operating activities: Net cash provided by (used in) operating activities Cash flows from investing activities: Purchase of property, plant and equipment Net cash provided by/(used in) investing activities Analysis of changes in net debt: Cash Total net funds / (debt) Change in cash and equivalents in the reporting period Cash and equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
Note a b b At start of year £ 196,568 196,568 |
2020 £ 81,414 (5,373) (5,373) 76,042 196,568 272,610 Cash-flows £ 76,042 76,042 |
2019 £ 116,416 |
|---|---|---|---|
| (4,491) | |||
| (4,491) | |||
| 111,925 84,643 |
|||
| 196,568 | |||
| At end of year £ 272,610 |
|||
| 272,610 |
Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities
| Adjustments for: Depreciation charges and provisions for impairment (Increase)/Decrease in debtors Increase/(decrease) in creditors Net cash provided by (used in) operating activities Note b: Analysis of cash and cash equivalents Cash at bank with immediate access Total cash and cash equivalents Net income for the reporting period (as per the statement of financial activities) |
2020 £ 78,951 2,466 (635) 632 81,414 2020 £ 272,611 272,611 |
2019 £ 91,190 1,281 32,247 (8,301) |
|---|---|---|
| 116,417 | ||
| 2019 £ 196,568 |
||
| 196,568 |
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CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
1 Statutory Information
The charity is a charitable incorporated organisation registered in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.
2 Accounting Policies
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.
The principles adopted in the preparation of the financial statements are set out below.
a) Going concern
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
The charity has taken the view that it has only one charitable activity, namely the advancement of the Christian faith, and all income from donations, legacies and charitable activities is in respect of this one activity.
c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
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CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
The Charities SORP requires charities with income over £500,000 to allocate costs to the various activities undertaken by the charity. The nature of the work of the church is considered to be so integrated that the core charitable activity costs are considered to be for the one activity.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
d) 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 charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor's wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Equipment Over 3 to 7 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
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CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
3 Donations and legacies
| Donations of cash and similar Income tax recoverable Government Grants (Job Retention Scheme) 4 Income from charitable activities Church retreats and events Community outreach programs 5 Charitable expenditure a Costs incurred directly on specific activities Staff Costs Staff expenses Teaching, training and pastoral Evangelism and outreach Student, youth and children's work New Building Room hire Other meeting costs Weekend away Impact expenditure Grants payable (Note 4c) b Costs incurred on support & administration Office and building running costs Depreciation Governance Other costs Total expenditure |
Total 2020 £ 402,872 80,204 1,164 484,240 Total 2020 £ 105 7,725 7,830 Total 2020 £ 260,774 2,032 6,494 10,950 7,689 1,836 27,159 18,836 - - 48,041 383,810 24,663 2,466 2,198 236 29,563 413,372 |
Total 2019 £ 423,260 78,331 |
|---|---|---|
| 501,591 | ||
| Total 2019 £ 120 18,022 |
||
| 18,142 | ||
| Total 2019 £ 264,812 2,683 6,412 7,155 14,818 6 41,292 14,100 2,043 7,177 25,880 |
||
| 386,378 | ||
| 36,144 1,281 3,600 2,816 |
||
| 43,841 | ||
| 430,219 |
In addition to the fees payable for the preparation and examination of the accounts, the charity paid £1,227(2019: £1,146) to Stewardship for payroll bureau and consultancy services
17
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
c Grants payable
| Grants for UK and overseas mission The comparatives for the previous year are as follows: Grants for UK and overseas mission |
Institutions £ 31,853 31,853 Institutions £ 7,500 7,500 |
Individuals £ 16,188 16,188 Individuals £ 18,380 18,380 |
2020 £ 48,041 |
|---|---|---|---|
| 48,041 | |||
| 2019 £ 25,880 |
|||
| 25,880 |
6 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses
The average monthly number of employees during the year was 9 (2019: 8). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
During the year key management received employment benefits totalling £121,789 (2019: £115,956).
7 Tangible fixed assets
| Cost At 1 September 2019 Additions At 31 August 2020 Accumulated depreciation At 1 September 2019 Charge for the year At 31 August 2020 Net book value At 31 August 2020 At 31 August 2019 8 Debtors Falling due within one year: Tax recoverable Other debtors Total debtors |
Fixtures, fittings and equipment £ 7,592 5,373 12,965 4,224 2,466 6,690 6,275 3,368 2020 £ 17,281 3,277 20,558 |
Total 2020 £ 7,592 5,373 |
|---|---|---|
| 12,965 | ||
| 4,224 2,466 |
||
| 6,690 | ||
| 6,275 | ||
| 3,368 | ||
| 2019 £ 11,477 8,446 |
||
| 19,923 |
18
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
9 Cash at Bank and in Hand
| 9 Cash at Bank and in Hand |
||
|---|---|---|
| Cash at bank with immediate access 10 Creditors: liabilities falling due within one year Trade creditors Accruals |
2020 £ 272,611 272,611 2020 £ 5,650 7,148 12,797 |
2019 £ 196,568 |
| 196,568 | ||
| 2019 £ 5,731 6,434 |
||
| 12,165 |
11 Funds
During the the year the movements in the charity's funds were as follows:
| General Unrestricted Funds Total Unrestricted Funds Restricted Funds New venue fund City Hands Fishponds Site Mozambique training Bolivia Fund Streetlife Other restricted funds Aggregate of funds |
Opening balance 2020 £ 169,523 169,523 29,353 3,189 - 1,254 1,130 3,245 - 38,171 207,694 |
Incoming resources 2020 £ 472,580 472,580 4,236 - - 10,930 - 3,764 812 19,743 492,324 |
Outgoing resources 2020 £ (390,486) (390,486) (1,836) - (6,004) (11,938) - (2,382) (727) (22,887) (413,372) |
Transfers in the year 2020 £ (10,000) (10,000) - - 10,000 - - - - 10,000 - |
Closing balance 2020 £ 241,618 |
|---|---|---|---|---|---|
| 241,618 | |||||
| 31,754 3,189 3,996 246 1,130 4,627 86 |
|||||
| 45,028 | |||||
| 286,645 |
19
CITY CHURCH BRISTOL
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 AUGUST 2020
Analysis of net assets by fund
The assets and liabilities of the various funds were as follows:
| General Designated funds funds £ £ Fixed assets 6,275 - Debtors 20,558 - Cash at bank and in hand 227,583 - Current liabilities (12,797) - 241,618 0 In the previous year the movements in the charity's funds were as follows: Opening Incoming Outgoing balance resources resources 2019 2019 2019 £ £ £ General Unrestricted Funds 116,504 490,653 (416,306) Total Unrestricted Funds 116,504 490,653 (416,306) Restricted Funds New venue fund 17,047 12,313 (6) City Hands 3,189 - - Mozambique training 17 12,117 (10,880) Bolivia Fund 1,130 - - Streetlife - 4,720 (1,475) Other restricted funds (142) 1,606 (1,551) 21,241 30,755 (13,912) Aggregate of funds 137,745 521,408 (430,218) Unrestricted Funds |
Restricted funds £ - - 45,028 - 45,028 Transfers in the year 2019 £ - - - - - - - 88 88 88 |
2020 £ 6,275 20,558 272,611 (12,797) |
|---|---|---|
| 286,646 | ||
| Closing balance 2019 £ 190,851 |
||
| 190,851 | ||
| 29,353 3,189 1,254 1,130 3,245 - |
||
| 38,171 | ||
| 229,022 |
In the previous year the assets and liabilities of the various funds were as follows:
| Fixed assets Debtors Cash at bank and in hand Current liabilities |
General Designated funds funds £ £ 3,369 - 19,923 - 158,397 - (12,165) - 169,524 - Unrestricted Funds |
Restricted funds £ - - 38,171 - 38,171 |
2019 £ 3,369 19,923 196,568 (12,165) |
|---|---|---|---|
| 207,695 |
12 Transactions with related parties
During the year the charity:
- a) received donations totalling £50,355 (2019: £20,947) from related parties (which includes trustees, anyone closely connected to them and key management).
During the year the charity also made the following payments to, or for, related parties:
- a) Sarah Todd, who is married to Nicholas Todd, a trustee, received employment benefits totalling £3,858 (2019: £3,195) for providing administrative services to the charity.
20
CITY CHURCH BRISTOL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES
FOR THE YEAR ENDED 31 AUGUST 2020
| Note INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities 4 Investments Other income Total income and endowments EXPENDITURE ON: Charitable activities: 5 TOTAL EXPENDITURE Net income/(expenditure) Transfers between funds 11 Other recognised gains/(losses): Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 11 |
2020 £ 464,497 7,830 81 172 472,580 390,486 390,486 82,095 (10,000) 72,095 72,095 169,523 241,618 Unrestricted Fu |
2019 £ 286,719 8,643 89 51,915 347,366 306,122 306,122 41,244 - 41,244 41,244 116,504 157,748 nds - General |
2020 £ 19,743 - - - 19,743 22,887 22,887 (3,143) 10,000 6,857 6,857 38,171 45,028 Restricte |
2019 £ 32,146 - - - 32,146 10,906 10,906 21,240 - 21,240 21,240 - 21,240 d Funds |
Total Funds 2020 £ 484,240 7,830 81 172 492,324 413,372 413,372 78,951 - 78,951 78,951 207,694 286,645 |
Total Funds 2019 £ 501,591 18,142 57 1,618 |
|---|---|---|---|---|---|---|
| 521,408 | ||||||
| 430,218 | ||||||
| 430,218 | ||||||
| 91,190 - |
||||||
| 91,190 91,190 116,504 |
||||||
| 207,694 |
21