## City Church Bristol
Report and Accounts Year ended 31 August 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **CITY CHURCH BRISTOL**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **Trustees**
Nicholas Todd Samuel Dalziel Sarah Evens Rachel Donne-Davis Lloyd Maynard
## **Key Staff**
Andrew Cottingham Ben Welchman John Cooper James Lee
## **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**
## **Bankers**
Sarah Crispin ACA Stewardship 1 Lamb's Passage London EC1Y 8AB Barclays Bank PLC 161 Whiteladies Road Bristol BS8 2RF
|**Contents**|**Page**|
|---|---|
|Charity Information|1|
|Trustees' Annual Report|2-11|
|Independent Examiner's Report|12|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Cashflow Statement|15|
|Notes to the Accounts|16 - 22|
|Detailed Statement of Financial Activities with Comparatives|23|
Page 1
City Church Bristol Report of the Trustees
For the period 1 September 2024 – 31 August 2025
## **Objectives**
City Church Bristol is a Charitable Incorporated Organisation (CIO); its constitution states the charity’s objects as follows:
1. **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.
2. **To relieve persons who are in condition of need** or hardship or who are sick and to relieve the distress caused thereby.
3. **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 2017, 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 Andrew Cottingham, Stuart Eggleston, James Lee, Nicholas Todd and Benjamin Welchman. Andrew Cottingham, Benjamin Welchman and James Lee are employed full-time by the CIO.
Samuel Dalziel, Rachel Donne-Davis, Sarah Evens, Lloyd Maynard and Nicholas Todd (Chair) 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.
When new Trustees are appointed to the charity, they are first invited to attend existing Trustees' meetings so they can understand how the CIO operates. Where appropriate, they also attend formal training sessions to develop specialist expertise.
Page 2
Existing Trustees attend organised training from time to time to refresh their knowledge and skills, and they also learn informally from one another and from their own external networks.
Salaries for City Church employees, including key management personnel, are set and approved by the Salary Setting sub-committee (3 members of the Trustees). Salaries are set from agreed salary scales, which are reviewed annually, taking into account published inflation figures. The appropriate scale point for each staff member is also reviewed annually as part of the salary review process; which takes into account feedback from staff appraisals.
## **Principal risks and uncertainties**
The trustees have overall responsibility for ensuring that the charity has appropriate systems of control, financial and otherwise. They have established a risk register which is reviewed when appropriate, assessing each risk by its likelihood and potential impact and assigning mitigating actions which are monitored on an ongoing basis. The principal risks and uncertainties facing the charity, and the trustees' plans for managing them, are summarised below.
Income and financial sustainability: The charity relies substantially on voluntary giving, and a significant fall in regular or one-off donations would affect its ability to deliver its activities. The trustees manage this risk by monitoring giving trends and cashflow throughout the year, budgeting prudently, maintaining reserves in line with the charity's reserves policy, and seeking to broaden the charity's income base where appropriate.
Safeguarding: As a church working with children, young people and vulnerable adults, the charity treats safeguarding as a principal risk. This is managed through a safeguarding policy aligned with statutory and best practice guidance, a designated safeguarding lead, DBS checks for relevant roles, regular training, and trustee oversight.
Governance and key people: The charity depends on a number of staff, trustees and volunteers, and the loss of key individuals would present a risk to continuity. The trustees address this through induction and training, leadership succession planning, clear role descriptions, and appropriate support for staff and volunteers.
Property and operations: The charity owns no buildings and hires or leases all of its venues and offices, creating a risk that key premises become unavailable. The trustees manage this through appropriate hire and lease arrangements, maintaining relationships with venue providers, and considering alternative options where needed.
The trustees are satisfied that the systems and procedures in place are sufficient to manage the charity's exposure to the major risks identified.
Page 3
## **Review of Activities**
City Church is a multi-site church, with congregations based in the Bradley Stoke, Cotham & Fishponds areas of Bristol. The church does not currently own any buildings, and hires rooms in Bradley Stoke Community School, the Elmgrove Centre and Chester Park Junior School for Sunday and midweek meetings as well as an office space at Fenton Court. The staff team comprised six full time staff and three part time staff including two trainee pastor roles (2 year contract).
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.
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. Each week, we see between 300-500 people joining at a service across Bristol.
The primary responsibility for the Sunday teaching rests with the salaried pastors of the church, but other ‘lay’ and visiting preachers participate in this role.
Midweek Connect Groups continue to help the community life of our church flourish. A change from the previous year, Connect Group leaders were asked to commit to a whole year of running rather than a termly cycle. Over the year, there have been 10 sermon series based midweek groups and 8 alternative groups, including a board game social group, support groups for mental health and exercise groups. As well as fellowship groups, we continued to train new and existing leaders, providing coaching sessions on pastoral care and leading groups both in personal and online.
At the Bradley Stoke site, the congregation has maintained its attendance from last year on Sundays. In December there were two successful Carol Services in Bradley Stoke, and in the summer an 8 week Alpha course, Easter Egg Hunt for over 250 children and representing City Church at Bradley Stoke Festival . All these events attracted people from the local community as well people who connect regularly with City Church.
At the Cotham site, there has been a fantastic year for growth where 6 people have been baptised. There were a number of successful community events at Christmas bringing over 40 non-church guests, an Easter Egg hunt for over 80 people at St Andrew’s Park as well as building relationships with other local causes.
Page 4
The Fishponds has had steady growth this year, from 50-60 people per week to 60-85 per week. There have been 3 baptisms at the site.
## **CHILDREN’S MINISTRY**
The 0-11 age provision has continued to steadily grow in number. In City Kids, for children aged 5–11, each site has been able to provide a fun and safe environment to learn about God and build friendships. A few highlights from this year include: embedding a new curriculum that helps children understand how the big story of the Bible fits together and points to Jesus, the contributed success of termly parties that provide an opportunity for children to invite their friends to church, and a new venue for City Kids at the Cotham Site.
## **YOUTH**
Youth groups take place on Sundays at each congregation, as well as a joint youth group on a Friday evening. Each has higher attendance than previous, with young people from City Church, and lots of invited friends and guests.
In March, 60 youth and leaders went for a weekend away at Hill House Christian Centre. This was followed in August when 80 youth and leaders camped for a week at the Newday youth festival in East Anglia. This was the largest group to attend from Bristol so far.
## **Students and young adults**
This year focussed particularly on discipleship as the group have been meeting bi-weekly. A weekend away occurred at Hill House with just 75 in attendance. We've seen students and young adults deepen their relationship with Jesus and step out into new opportunities.
## **LITTLE ELMS**
Alongside our regular Sunday and midweek gatherings, the church also hosts a range of activities that both serve the local community and create opportunities to share the Christian faith. One of these is Little Elms, a weekly stay-and-play toddler group held every Wednesday during term time at the Elmgrove Centre, which has had a very encouraging year.
Most of those who attend are not part of City Church, with parents, grandparents and childminders coming from the surrounding community. Each week, between 35 and 55 children come along with their caregivers, making Little Elms a lively and welcoming space for families to connect.
Page 5
## **EASTER & CHRISTMAS**
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. At Easter 2025, the church hosted Easter Egg hunts for local families in Cotham and Bradley Stoke which were each well attended.
At Christmas, we ran a programme of social events and carol services. The Cotham site ran for the first time Christmas Cracker, bring in 80 people for a family focussed Christmas event. Fishponds hosted their first Christmas Puddings evening with 50 people in attendance. In total our carol services attracted over 600 people, with hundreds of guests.
## **ALPHA**
Two Alpha courses ran this year, hosted by the Bradley Stoke and Cotham sites which were attended by 40 people.
Page 6
## **b) Relieve the Poor, Needy, Sick and Aged (restoring broken lives and serving the City)**
We have been able to make our office and meeting space available to other organisations for training events this year. Home for Good champions have had their termly meetings in this space, as well as Safe Families volunteer training and hosting trustee meetings for other partner organisations.
## **STREETLIFE:**
Street Life continues to reach out to the homeless and vulnerably housed with meals and clothing. The number of guests has remained at around 100 people weekly. The team is composed of volunteers from City Church, various other churches, and from the wider community, including Scout groups & local community groups .
## **ENCOUNTER:**
Encounter is a fortnightly Bible study group for those who have been in addiction and poor mental health. We also have a fortnightly outreach to Logos House, a large Salvation Army hostel in central Bristol .
## **Encounter Camp**
This year, we took a group to a week-long camp in the summer providing a safe place to have a holiday and experience good advice on staying spiritually healthy and avoiding the dangers of relapse.
## **HARDSHIP:**
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 events.
## **PASTORAL CARE:**
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 or long-term 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. We also have a prayer ministry team so as to provide the opportunity for prayer during a Sunday meeting.
Page 7
## **PARTNERSHIPS:**
As a church we have several charities that we partner with. For example, with Sixty-one we provided finance and practical support for their Christmas prisoners present initiative and with Beloved we organise a holiday away for their clients. Simon Allen is a trustee with Turnaround Bristol, a day centre for homeless and vulnerable people.
## **c) Advance Education (resourcing)**
The church continues to develop leaders to help start services and ministries that will serve people in Bristol, and to plant churches beyond Bristol. From September 2024, Tom Wilson started a two-year training program whilst studying a masters at Union in Theology. We have continued a 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.
Beyond Bristol, we have continued to support the South Lakes and Emmanuel Church Belfast plants, both financially and with in-person visits. Churches in Exmouth, Sidmouth, Bath and Swindon have also been supported by visits from leadership teams.
Page 8
## **Future Plans**
Looking ahead, a key priority is the development of a strategy to launch a fourth site in Bristol. Alongside this, the trustees are pursuing a strategy to acquire a building of the charity's own, to serve as a Sunday gathering venue and to provide dedicated space for midweek activities and the staff team. To support this, the charity continues to build a restricted building fund towards the advancement of this goal.
At the time of reporting, the charity is preparing to exchange contracts for the purchase of 21-23 Stokes Croft, which it intends to use as a Sunday venue and midweek community space. This represents a significant step towards the goal set out above.
## **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.
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 income (included associated Gift Aid) during the year totalled £614,890. Most of the income was from gifts from church members, supporters and associated gift aid receipts. Unrestricted expenditure for the year totalled £603,365 (2024: £557,003) resulting in an unrestricted surplus for the year of £11,525 (2024: £13,732). Total funds at the year end totalled £586,941,which included restricted funds of £105,668.
We received £71,376 in gifts and reclaimed gift aid from a Gift Day in March 2025.
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.
Page 9
## **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.
## **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.
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.
Page 10
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 and is signed on their behalf by:
Nick Todd Nick Todd (Jun 29, 2026 16:20:11 GMT+1)
Jun 29, 2026
## N.D. Todd, Chair of Trustees
Page 11
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **CITY CHURCH BRISTOL ('the Charity')**
I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2025 on pages 13 to 22 following, which have been prepared on the basis of the accounting policies set out on pages 16 to 17.
## **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 in England and Wales, 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:
1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or
3. 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.
## Sarah Crispin
Sarah Crispin (Jun 30, 2026 12:52:15 GMT+1)
Sarah Crispin ACA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Jun 30, 2026
Page 12
## **CITY CHURCH BRISTOL**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investments
Other income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
6
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
13|Unrestricted
Funds
£
584,678
26,866
2,714
632
614,890
603,365
603,365
11,525
-
11,525
469,748
481,273|Restricted
Funds
£
68,571
-
-
-
68,571
61,539
61,539
7,032
-
7,032
98,636
105,668|Total
Funds
2025
£
653,249
26,866
2,714
632
683,461
664,904
664,904
18,557
-
18,557
568,384
586,941|Total
Funds
2024
£
582,311
19,814
607
-|
|---|---|---|---|---|
|||||602,732|
|||||587,820|
|||||587,820|
|||||14,912
-|
|||||14,912
553,472|
|||||568,384|
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 page 16-22 form part of these accounts.
Page 13
## **CITY CHURCH BRISTOL**
## **BALANCE SHEET**
## **AS AT 31 AUGUST 2025**
|Note
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
10
**CREDITORS: Amounts falling**
**due within one year**
11
**Net current assets / (liabilities)**
**TOTAL NET ASSETS**
**FUND BALANCES**
13
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
3,659
3,659
27,475
463,398
490,873
(13,259)
477,614
481,273
388,094
93,179
481,273
-
481,273|Restricted
Funds
£
-
-
2,635
103,033
105,668
-
105,668
105,668
-
-
-
105,668
105,668|Total
Funds
2025
£
3,659
3,659
30,110
566,431
596,541
(13,259)
583,282
586,941
388,094
93,179
481,273
105,668
586,941|Total
Funds
2024
£
5,122|
|---|---|---|---|---|
|||||5,122|
|||||21,275
558,872|
|||||580,147
(16,885)|
|||||563,262|
||||||
|||||568,384|
|||||322,307
147,441|
|||||469,748
98,636|
|||||568,384|
The financial statements were approved by the Board of Trustees and were signed on its behalf by:
Nick Todd ---------------------------------------Nick Todd (Jun 29, 2026 16:20:11 GMT+1) N.D. Todd (Chair of Trustees) Jun 29, 2026 Date: ___________________
Charity number: 1156712
The notes on page 16-22 form part of these accounts.
Page 14
## **CITY CHURCH BRISTOL**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **CASH FLOW STATEMENT**
|Note
2025
£
**Cash flows from operating activities:**
**_Net cash provided by/(used in) operating activities_**
a
8,609
**Cash flows from investing activities:**
Purchase of property, plant and equipment
(1,050)
**_Net cash provided by/(used in) investing activities_**
(1,050)
7,559
b
558,872
b
566,431
**Analysis of changes in net debt:**
At start of
year
Cash-flows
£
£
Cash
558,872
7,559
Total net funds / (debt)
558,872
7,559
**Note a: Reconciliation of net income/(expenditure) to net cash flow from operating activities**
2025
£
18,557
**Adjustments for:**
Depreciation charges and provisions for impairment
2,513
Loss/(profit) on the sale of fixed assets
-
(Increase)/decrease in debtors
(8,835)
Increase/(decrease) in creditors
(3,626)
**_Net cash provided by (used in) operating activities_**
8,609
**Note b: Analysis of cash and cash equivalents**
2025
£
Cash at bank with immediate access
479,420
Notice deposits (with a term of three months or less)
87,011
Petty cash
-
**Total cash and cash equivalents**
566,431
**_Net income/(expenditure) for the reporting period (as per the statement of financial_**
**_activities)_**
**Cash and equivalents at the beginning of the year**
**_Cash and cash equivalents at the end of the year_**
**_Change in cash and equivalents in the reporting period_**|2024
£
14,276|
|---|---|
||(4,934)|
||(4,934)|
||9,342
549,530|
||558,872|
||At end of
year
£
566,431|
||566,431|
||2024
£
14,912
3,459
-
(3,514)
(581)|
||14,276|
||2024
£
473,872
85,000
-|
||558,872|
Page 15
## **CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **1 Statutory Information**
The charity is a charitable incorporated organisation registered with the Charity Commission 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 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.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from consultancy and church activities and events.
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.
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.
Page 16
## **CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **2 Accounting Policies (cont.)**
## 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.
h) Financial instruments The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).
i) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations**
|**3**
**Donations**|||
|---|---|---|
|Donations of cash and similar
Grants receivable
Income tax recoverable
**4**
**Income from charitable activities**
Church activities and events
Consultancy income|2025
£
537,595
-
115,654
653,249
2025
£
26,866
-
26,866|2024
£
474,570
4,240
103,501|
|||582,311|
|||2024
£
17,814
2,000|
|||19,814|
Page 17
## **CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **5 Other income**
|Gains on disposal of:
tangible fixed assets
**6**
**Charitable expenditure**
**a**
**Costs incurred directly on specific activities**
Staff Costs
Staff expenses
Teaching and pastoral
Evangelism and outreach
Student, youth and children's work
Church Support
Room hire
Other meeting costs
Commission Festival
Grants payable (note 6c)
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Other
Office and building running costs
Depreciation of tangible fixed assets
Other costs
**Total expenditure**|2025
£
632
632
2025
£
367,678
1,153
17,245
21,149
37,888
2,657
80,244
28,918
-
556,931
52,976
609,907
4,080
3,890
7,970
42,329
2,513
2,185
54,997
664,904|2024
£
-
|
|---|---|---|
|||-|
|||2024
£
328,136
1,142
16,870
19,470
23,930
3,132
71,743
23,846
7,366|
|||495,635
41,834|
|||537,468|
|||3,960
3,279|
|||7,239
38,546
3,459
1,108|
|||50,352|
|||587,820|
In addition to the fees payable for the preparation and examination of the accounts, the charity paid £1,153 (2024: £1,472) to Stewardship for payroll bureau services
## **c Grants payable**
|Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
Anthem Church Leicester
Commission
George Muller Charitable Trust
Newday
Bridges for Communities
Home for Good
South Lakes Church
Grants to institutions for less than £1,000 each|Institutions
£
51,176
1,800
52,976
Institutions
£
38,493
3,340
41,834|Individuals
£
-
-
-
Individuals
£
-
-
-
2025
£
23,700
18,824
-
-
-
1,200
8,382
870
52,976|2025
£
51,176
1,800|
|---|---|---|---|
||||52,976|
||||2024
£
38,493
3,340|
||||41,834|
||||2024
£
14,000
20,493
1,690
2,000
1,000
1,100
-
1,550|
||||41,834|
Page 18
## **CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **7 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
|**ysis of staff costs, the cost of key management personnel and trustee remuneration**|||
|---|---|---|
|Gross wages and salaries
Social security
Pension costs|2025
£
249,232
19,508
24,254
292,995|2024
£
258,123
20,603
22,540|
|||301,266|
The average monthly number of employees during the year was 9 (2024:10.25). Most of the charity's activities are carried out by volunteers.
One member of staff received salaries between £60,000 and £70,000 (2024: nil).
During the year key management received employment benefits totalling £201,891 (2023: £155,475).
## **8 Tangible fixed assets**
|Cost
At 1 September 2024
Additions
Disposals
At 31 August 2025
Accumulated depreciation
At 1 September 2024
Charge for the year
Eliminated on disposal
At 31 August 2025
Net book value
At 31 August 2025
At 31 August 2024
**9**
**Debtors**
**Falling due within one year:**
Tax recoverable
Other debtors
Prepayments and accrued income
**10**
**Cash at Bank and in Hand**
Cash at bank with immediate access
Notice deposits|Fixtures,
fittings and
equipment
£
27,505
1,050
(1,199)
27,356
22,383
2,513
(1,199)
23,697
3,659
5,122
2025
£
11,199
3,333
15,578
30,110
2025
£
479,420
87,011
566,431|Total
2025
£
27,505
1,050
(1,199)|
|---|---|---|
|||27,356|
|||22,383
2,513
(1,199)|
|||23,697|
|||3,659|
|||5,122|
|||2024
£
7,817
3,442
10,015|
|||21,275|
|||2024
£
473,872
85,000|
|||558,872|
Page 19
**CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **11 Creditors: liabilities falling due within one year**
|**itors: liabilities falling due within one year**|||
|---|---|---|
|Trade creditors
Other creditors
Accruals|2025
£
4,697
1,323
7,239
13,259|2024
£
9,161
410
7,313|
|||16,885|
## **12 Pension commitments**
During the year employer’s pension contributions totalling £28,610 (2024: £20,970) were payable to defined contribution personal pension schemes.
## **13 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Leadership Development and
Buildings
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
New venue fund
City Hands
Fishponds Site
Streetlife
Hope into Action
Anthem Church Leicester
Social Action Fund
Trainee Pastor Fund
South Lakes
Other restricted funds
Aggregate of funds|Opening
balance
2025
£
147,441
147,441
322,307
469,748
49,304
1,332
250
14,765
4,875
6,953
5,000
12,500
-
3,656
98,636
568,384|Incoming
resources
2025
£
3,213
3,213
611,677
614,890
11,206
-
-
4,322
1,500
23,122
-
-
20,591
7,829
68,571
683,461|Outgoing
resources
2025
£
(57,475)
(57,475)
(545,890)
(603,365)
-
-
(250)
(5,684)
-
(23,700)
(4,076)
(12,500)
(8,462)
(6,867)
(61,539)
(664,904)|Transfers
in the year
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Gains and
losses
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Closing
balance
2025
£
93,179|
|---|---|---|---|---|---|---|
|||||||93,179
388,094|
|||||||481,273|
|||||||60,511
1,332
0
13,403
6,375
6,374
924
-
12,130
4,619|
|||||||105,668|
|||||||586,941|
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year|General
Designated
funds
funds
£
£
3,659
-
23,965
3,510
373,729
89,669
(13,259)
-
388,094
93,179
Unrestricted Funds|Restricted
funds
£
-
2,635
103,033
-
105,668|2025
£
3,659
30,110
566,431
(13,259)|
|---|---|---|---|
||||586,941|
Page 20
## **CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **13 Funds (cont.)**
In the previous year the movements in the charity's funds were as follows:
|Opening
balance
2024
£
_Designated Funds_
Leadership Development and Building
109,779
109,779
_General Unrestricted Funds_
346,237
_Total Unrestricted Funds_
456,016
_Restricted Funds_
New venue fund
43,232
City Hands
1,472
Fishponds Site
366
Streetlife
18,616
Hope into Action
3,375
Anthem Church Leicester
10,317
Social Action Fund
5,000
Trainee Pastor Fund
12,500
Other restricted funds
2,578
97,456
_Aggregate of funds_
553,472|Incoming
resources
2024
£
52,775
52,775
517,960
570,735
6,073
-
-
3,118
1,500
10,635
-
-
10,671
31,997
602,732|Outgoing
resources
2024
£
(26,808)
(26,808)
(530,195)
(557,003)
-
(140)
(116)
(6,969)
-
(14,000)
-
-
(9,593)
(30,817)
(587,820)|Transfers
in the year
2024
£
11,695
11,695
(11,695)
-
-
-
-
-
-
-
-
-
-
-
-|Gains and
losses
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Closing
balance
2024
£
147,441|
|---|---|---|---|---|---|
||||||147,441
322,307|
||||||469,748|
||||||49,304
1,332
250
14,765
4,875
6,953
5,000
12,500
3,656|
||||||98,636|
||||||568,384|
## _**Analysis of net assets by fund**_
In the previous year, the assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year|General
Designated
funds
funds
£
£
5,122
-
19,788
520
313,034
146,921
(15,637)
-
322,307
147,441
Unrestricted Funds|Restricted
funds
£
-
967
98,917
(1,248)
98,636|2024
£
5,122
21,275
558,872
(16,885)|
|---|---|---|---|
||||568,384|
The New Venue fund holds gifts given for activities related to identifying, purchasing or developing buildings for core church The City Hands fund is for grants and donations given to support the work of our social action project City Hands. The Fishponds Site fund is set aside towards the set up costs of establishing a third site of City Church in east Bristol.
The Streetlife fund is set aside to cover the ongoing running costs of providing food, clothing and supplies every Saturday evening in Bristol City Centre.
The Hope into Action fund (formerly the Green Pastures fund) is for monies directly donated toward the establishment of a house run and supported by City Church to home the vulnerable.
The Anthem Church Leicester fund is for monies donated towards an associated church plant in Leicester. The Social Action Fund is for grant monies received towards our social action initiatives.
The Trainee Pastor Fund is for a trainee pastor at the Bradley Stoke site.
The South Lakes Fund is for monies donated towards an associated church plant in South Lakes.
Other restricted funds includes one-off gifts given for specific causes in line with our charitable objectives and hardship funds.
Page 21
## **CITY CHURCH BRISTOL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
## **14 Operating lease commitments**
The charity has an operating lease for its church office. The minimum amount payable (until the next break clause and ignoring the potential effect of future rent reviews) in respect of this lease is as follows:
|
potential effect of future rent reviews) in respect of this lease is as follows:|||
|---|---|---|
|Within one year
Between one and five years
After five years
Payments falling due:|2025
£
4,136
-
-
4,136|2024
£
21,857
12,750
-|
|||34,606|
During the year the charity was charged £ 23,061 (2024: £21,348) for its operating lease.
## **15 Transactions with related parties**
During the year the charity:
- a) received donations totalling £37,810 (2024: £32,604) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
- b) paid £1,511 (2024: £1,265) for a weekend away for Trustees and Leaders including Key Staff.
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 £9,014 (2024: £7,734) for providing administrative services to the charity.
Except as disclosed in note 6 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **16 Events since the year end**
Subsequent to the year end, the trustees have begun progressing plans to acquire a property at an agreed purchase price of £850,000. At the date of approval of the financial statements, a memorandum of sale is in place; however, contracts have not yet been exchanged and the purchase has not completed.
The trustees intend to finance the purchase through a combination of borrowing and existing funds, including:
## a £200,000 mortgage, and
a £450,000 development loan to fund refurbishment works.
These borrowings are expected to be secured on the property.
As this matter arose after the reporting date and remains subject to contract, no liability has been recognised in the financial statements.
Page 22
## **CITY CHURCH BRISTOL**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 AUGUST 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investments
Other income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
6
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
13
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
13||General
Designated
2025
2025
£
£
581,465
3,213
26,866
-
2,714
-
632
-
611,677
3,213
545,890
57,475
545,890
57,475
65,787
(54,262)
-
-
65,787
(54,262)
322,307
147,441
388,094
93,179
Unrestricted funds|Restricted
2025
£
68,571
-
-
-
68,571
61,539
61,539
7,032
-
7,032
98,636
105,668|Total
2025
£
653,249
26,866
2,714
632
683,461
664,904
664,904
18,557
-
18,557
568,384
586,941|||General
Designated
2024
2024
£
£
497,539
52,775
19,814
-
607
-
-
-
517,960
52,775
530,195
26,808
530,195
26,808
(12,235)
25,967
(11,695)
11,695
(23,930)
37,662
346,237
109,779
322,307
147,441
Unrestricted funds|Restricted
2024
£
31,997
-
-
-
31,997
30,817
30,817
1,180
-
1,180
97,456
98,636|Total
2024
£
582,311
19,814
607
-
602,732
587,820
587,820
14,912
-
14,912
553,472
568,384|
|---|---|---|---|---|---|---|---|---|---|
Page 23