# **ANNUAL REPORTS AND FINANCIAL STATEMENT FOR THE YEAR ENDED AUGUST 2021** # **CITY CHURCH MANCHESTER CIO (Charitable Incorporated Organisation)** **Charity Registration number 1157448** 1 ## **City Church Manchester Annual Report** ## **Trustee report for the year ended 2021** ## **Weekly Gatherings** As COVID restrictions were gradually lifted the church held two Sunday services with an attendance averaging 150. In order to follow social distancing guidelines, a booking service was implemented and an online livestream provision was provided for those unable to attend in person. The online provision averages 200 views and has led to engagement from people outside of Manchester and the Northwest. Our midweek gatherings of connect groups continued to meet via zoom. ## **Mission and outreach** Given the interest in our livestream services, City Church also ran seeker courses online with over 80 people attending courses (Christianity Explored, Life Explored and Alpha). The church also organised some physical outreach activities such as the Christmas wreath decorating workshop and the Christmas carol service. All physical gatherings followed government guidelines in place at the time. ## **Training** The Church has continued to host online training for church planting through the Incubator programme (training those preparing to church plant) and the monthly Planters Collective (supporting and training for those having planted a church). City Church ran a ministry training programme called ‘Finding Your Story’ designed to help church attendees better understand their spiritual gifts and join in with ministry opportunities throughout the church. ## **Partnership** City Church continues to resource churches in Greater Manchester, the north west and beyond. The church continues to financially support 4 churches in the north west and send preachers to other churches in Manchester and the north west. The Church remains committed to partner with other churches throughout the world. We continue to support church plants in Kyiv (Ukraine), Fairfield (Connecticut, USA) and Dubai (USA). These churches receive financial support and training support where it is needed. As restrictions continue to be lifted worldwide, we hope to send out missions teams to these churches. ## **Trustees’ Responsibilities** The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CIO and of the surplus of the CIO for that period. In preparing those financial statements the trustees are required to: - select suitable accounting policies and apply them consistently - make judgements and estimates that are reasonable and prudent - prepare financial statements on the going concern basis unless it is appropriate to pressure that the trust will continue in existence. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the CIO. They are also responsible for safeguarding the assets of the CIO and hence for taking reasonable steps for the prevention and detections of fraud and other irregularities. Approved by the Trustees on: 29/06/2022 Signed on behalf by Trustee: Printed name: Justin Theed 2 ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **for the YEAR ENDED 31[st] AUGUST 2021** |**INCOME**
Donations and legacies
Charitable activities
**TOTAL INCOME**
**EXPENDITURE**
Raising funds
Charitable activities
**TOTAL EXPENDITURE**
**NET INCOME / (EXPENDITURE)**
Transfers between funds
Transfer of funds
Net movements in funds
Balances brought forward at 1st
September 2020
**BALANCES CARRIED FORWARD AT**
**31st AUGUST 2021**|**NOTE**
2a
2b
3a
3b|**2021**
Unrestricted
Funds
317,682
7,679|**2021**|**2021**
**2021**
**2020**
Restricted
Total
Total
Funds
Funds
Funds
62,824
380,506
537,570
-
7,679
4,932|**2020**
Total
Funds|**2020**| |---|---|---|---|---|---|---| |||£325,361||£62,824
£388,185
£542,502||| |||7,140
302,427||403
7,543
8,810
40,266
342,693
454,291||| |||£309,567||£40,669
£350,236
£463,101||| |||15,794
(15,774)
-||22,155
37,949
79,401
15,774
-
-
-
-
178,134||| |||20
£374,936||37,929
37,949
257,535
£78,057
£452,993
£195,458||| |||£374,956||£115,986
£490,942
£452,993||| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 6-16 form part of these financial statements. 3 ## **BALANCE SHEET** ## **AT 31[st] AUGUST 2021** |**FIXED ASSETS**
Tangible fixed assets
**CURRENT ASSETS**
Debtors
Cash at bank and in hand
**CURRENT LIABILITIES**
Creditors
**NET ASSETS**
**FUNDS**
Restricted funds
Unrestricted funds|Note
7
8
9
10
5, 14
5, 14|2021
2020
104,141
106,301
3,152
8,157
394,263
347,948|2020| |---|---|---|---| |||397,415
356,105
(10,614)
(9,413)|| |||£490,942
£452,993|| |||115,986
78,057
374,956
374,936|| |||£490,942
£452,993|| The notes on pages 6-16 form part of these financial statements. The accounts on pages 9-16 were approved by the Trustees on 29/06/2022 signed on their behalf. Ralph Cunnington Justin Theed 4 ## **STATEMENT OF CASH FLOWS AT 31[st] AUGUST 2021** |**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**
**Cash flows from financing activities**
**Change in cash and cash equivalents in the reporting**
**period**
**Cash and cash equivalents at the beginning of the**
**reporting period**
**Cash and cash equivalents at the end of the reporting**
**period**|Note
2021
2020
11
48,583
169,070
(2,268)
(9,017)
46,315
160,053
-
-
46,315
160,053
347,948
187,895
£394,263
£347,948|Note
2021
2020
11
48,583
169,070
(2,268)
(9,017)
46,315
160,053
-
-
46,315
160,053
347,948
187,895
£394,263
£347,948|2020| |---|---|---|---| ||11||| |||46,315
160,053
-
-|| |||46,315
160,053
347,948
187,895|| |||£394,263
£347,948|| All cash is held as cash in hand. The notes on pages 6-16 form part of these financial statements. ## **Changes in net debt:** |Cash at start of year
Cashflows
Cash at end of year|347,948
46,315| |---|---| ||£394,263| 5 ## **1. ACCOUNTING POLICIES** ## **Basis of Accounting** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. The 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Preparation of the accounts on a going concern basis** The Trustees are of the view that the immediate future of City Church Manchester CIO for at least the next 12 to 18 months is secure and that on this basis the accounts have been prepared on a going concern basis. ## **Fixed Assets** Fixed assets are recorded at historic cost. Depreciation is calculated to write down the cost less estimated residual value of the fixed assets over their expected useful lives. Land is not depreciated. The rates and periods generally applicable are: Buildings 4% per annum straight line Fixtures, Fittings and Equipment 33% per annum straight line ## **Debtors** Debtors are recognised at the settlement amount due after any discounts offered. ## **Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. 6 ## **Funds** Restricted funds represent donations or grants received for a specific object or invited for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. Unrestricted funds comprise general funds and are available to spend on activities that further any of the purposes of the Church. Designated funds are unrestricted funds members have decided at their discretion to set aside for a specific purpose. ## **Income** Income is recognized when the charity has entitlement, sufficient probability of receipt and is able to reliably measure to value of the income. Collections and donations are recognised when received. All income is accounted for gross. ## **Expenditure** Grants and donations are recognised when committed. All other expenditure is generally recognised when it is incurred and is accounted for gross. Expenditure is classified under the following activity headings: - Charitable activities include the costs of services, ministry work and other activities undertaken to further the purposes of the Church and the associated support costs. - Costs of raising funds comprise the costs of fundraising and partnership development, and its support costs. ## **Donated services and facilities** Donated professional services and donated facilities are recognised as income when the charity has control over the item, and conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. Donated vehicles, plant, furniture or buildings are recognised as tangible fixed assets when their fair value exceeds the threshold for capitalisation set by the charity’s accounting policy. ## **Volunteer Help** The value of any voluntary help received is not included in the accounts. 7 |**2.**|**INCOME**
(a)
Donations and legacies
Donations and gifts
Gift Aid
General grants
(b)
Income from charitable activities
Church Programs
Training
**TOTAL INCOME**||**2021**
Unrestricted
Funds
274,174
33,508
10,000|**2021**
Restricted
Funds
**2021**
Total
Funds
**2020**
Total
Funds
58,528
332,702
495,025
4,296
37,804
42,185
-
10,000
360| |---|---|---|---|---| |||||| ||||£317,682|£62,824
£380,506 £537,570| ||||6,885
794|-
6,885
4,016
-
794
916| ||||£7,679|£ -
£7,679
£4,932| ||||£325,361|£62,824
£388,185 £542,502| During the prior financial year the property “Newton Heath Evangelical Church” was donated to the charity, this has been valued and included in the accounts at £100,000 |**3.**|**EXPENDITURE**
(a)
Costs of raising funds
Incurred seeking donations
(b)
Charitable activities
Church Ministry
Support costs
Grants and donations made
Staff costs
Training
Travel and hospitality
Depreciation
**TOTAL EXPENDITURE**||**2021**
Unrestricted
Funds
£7,140|**2021**
Restricted
Funds

£403
|**2021**
Restricted
Funds

£403
|**2021**
Total
Funds

£7,543
£|**2020**
Total
Funds
8,810| |---|---|---|---|---|---|---|---| ||||||||| ||||49,719
37,322
20,281
181,437
4,865
4,375
4,428||25,830
75,549
84,203
84
37,406
47,612
-
20,281
52,379
12,391
193,828
249,413
1,715
6,580
4,891
246
4,621
11,832
-
4,428
3,961||| ||||£302,427|£40,266
£342,693 £454,291|||| ||||£309,567|£40,669
£350,236 £463,101|||| 8 ## **4. ANALYSIS OF SUPPORT COSTS** The material categories of support costs are: |g pp
Office costs
Compliance and regulation costs
Consultants
Governance costs
Other|**2021**
**£**
**2020**
**£**
22,641
16,918
8,653
15,880
(300)
6,425
660
1,475
5,752
6,914
£37,406
£47,612|**2020**
**£**
16,918
15,880
6,425
1,475
6,914| |---|---|---| Support costs have been allocated 100% to charitable activities as the direct costs of raising funds are a trivial value compared to the direct costs of charitable activities. As such the Trustees do not believe that the benefits of greater accuracy through further detailed allocation of support costs would outweigh the costs involved. ## **5. NET INCOME/(EXPENDITURE) FOR THE YEAR** |This is stated after charging:
Amounts paid to independent examiner
Depreciation||**2021**
**£**
**2020**
**£**
660
1,475
£4,428
£3,961| |---|---|---| ## **6.** |**ANALYSIS OF NET ASSETS BY FUND**
Fixed assets
Current assets
Current liabilities||**2021**
Unrestricted
Funds
104,141
281,429
(10,614)|**2021**
Unrestricted
Funds
104,141
281,429
(10,614)|**2021**
Restricted
Funds
-
115,986
-|**2021**
Restricted
Funds
-
115,986
-|**2021**
Total
Funds
104,141
397,415
(10,614)| |---|---|---|---|---|---|---| |||||||| ||||£374,956||£115,986|£490,942| |**ANALYSIS OF NET ASSETS BY FUND**
**prior year**
Fixed assets
Current assets
Current liabilities||**2020**
Unrestricted
Funds
106,301
278,048
(9,413)|**2020**
Unrestricted
Funds
106,301
278,048
(9,413)|**2020**
Restricted
Funds
-
78,057
-|**2020**
Restricted
Funds
-
78,057
-|**2020**
Total
Funds
106,301
356,105
(9,413)| |---|---|---|---|---|---|---| |||||||| ||||£374,936||£78,057|£452,993| 9 ## **7. TANGIBLE FIXED ASSETS** |**7.**
**TANGIBLE FIXED ASSETS**|||| |---|---|---|---| |Cost
At 1st September 2020
Additions
at 31st August 2021
Depreciation
At 1st September 2020
Charge for the year
At 31st August 2021
Net Book Value
At 31st August 2021
At 31st August 2020||Fixtures, Fittings
and Equipment
£31,200
2,268
£33,468|Land, and
buildings
Total
£100,000
£131,200
-
2,268
£100,000
£133,468| |||£24,566
3,628
£28,194|£333
£24,899
800
4,428
£1,133
£29,327| |||£5,274|£98,867
£104,141| |||£6,634|£99,667
£106,301| ## **Transfer of Specified Property** The Freehold Land and Building at Newton Heath Evangelical Church, Culcheth Lane, Manchester, M40 lLS, being comprised in a conveyance of the land registered under Title Number MAN359915 were transferred to City Church Manchester CIO (Registered Charity Number 1157448) during the financial year ended 31st August 2020. The Trustees of City Church Manchester CIO (Registered Charity Number 1157448) have agreed to include the Land & Buildings in the accounts at cost value as per the conveyance dated the 6th April 2020. ## **8. DEBTORS** |**DEBTORS**|| |---|---| |Trade debtors
Gift aid reclaimed
Prepayments
Other debtors|**2021**
**2020**
-
70
-
1,753
3,152
3,209
-
3,125| ||£3,152
£8,157| 10 |**9.**
**CASH AT BANK AND IN HAND**
Current account balances
Cash in hand
**10.**
**CREDITORS**
Trade creditors
Accruals
Tax and social security
Other creditors
**11.**
**NOTE TO STATEMENT OF CASH FLOWS**
Reconciliation of net income/(expenditure) to net cash inflow from operating
activities.
Net income/(expenditure) for the reporting period (as per the statement of
financial activities)
Adjustments for:
Transfer of funds
Fixed asset donation
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities|**2021**
**2020**
393,645
347,493
618
455| |---|---| ||£394,263
£347,948| ||**2021**
**2020**
7,429
6,018
1,880
3,395
896
-
409
-| ||£10,614
£9,413| ||**2021**
**2020**
37,949
79,401
-
178,134
-
(100,000)
4,428
3,961
5,005
6,794
1,201
780| ||£48,583
£169,070| All cash and cash equivalents are held as cash in hand. 11 ## **12. ANALYSIS OF STAFF NUMBERS AND COSTS** |The average monthly number of employees throughout the year was 9
(2020 - 10).
Salaries and Wages
Social Security Costs
Pension costs
Ex-Gratia payment|**2021**
**2020**
174,826
226,761
4,421
5,499
14,646
14,692
-
2,460| |---|---| ||£193,893
£249,412| No employees had employee benefits in excess of £60,000 (2020 - nil). In the prior year, an ex-gratia payment of £2,370 was made to a former employee whose employment was terminated unexpectedly through no fault of their own. Volunteers at City Church Manchester give their time in a variety of ways, whether it be practically such as setting up tech or seating for Sunday services; administratively, from planning and running events or advising on Health & Safety; creatively by designing publicity or filming and editing videos; or pastorally, such as leading community groups. There are multiple levels of responsibility given to volunteers and volunteers give a range of their time, from full-time to one hour per month. ## **13. RELATED PARTY TRANSACTIONS** In the period the charity has paid trustees remuneration and benefits. The total remuneration or any other benefits paid to trustees of the charity were £47,250 (2020 – £41,677). This is broken down as follows: |Name
Ralph Cunnington
Matthew Waldock|Salary
16,200
22,400|Pension| |---|---|---| |||5,664
2,987| The governing document of the charity states: A charity trustee may receive reasonable remuneration for acting as an employee of the CIO under a contract of employment provided that a majority of the charity trustees do not benefit under this provision. In addition to their remuneration and employers pension contributions, and as part of their overall remuneration package, R Cunnington received £19,200 (£1,600 per month) and M Waldock received £15,600 (£1,300 per month) in respect of lease back agreements on their accommodation. (2020 - £18,850 and £14,650 respectively). No trustees claimed expenses or had their expenses met by the charity (2020 NIL). In the period the charity spent £3,500 on staff training from Crosslands, a related party by virtue of having a trustee in common. At the year end no balances were outstanding. There have been no other related party transactions in the reporting period. 12 ## **CITY CHURCH MANCHESTER CIO** ## **NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2021** ## **14. FUNDS HELD AND MOVEMENTS IN THE FUNDS DURING THE YEAR** |**Restricted funds:**
Ministry Trainee
Fund
Building
Creative Directors
Creative Intern
Operations Manager
**Designated funds**
Newton Heath
AT3
Wildwood
Student Worker
Church Plant
Hardship Fund
Mission & Planting
Training Bursary
Sabbatical Expenses
Incubator
Northern Gospel
**Unrestricted funds**
**Total unrestricted**
**funds**|Balance
1st
September
2020
Income
Expenditure
Transfers
Balance 31st
August 2021
18,526
9,240
(14,475)
16,750
30,041
47,856
27,978
(177)
-
75,657
11,134
25,171
(26,017)
-
10,288
159
-
-
(159)
-
382
435
-
(817)
-| |---|---| ||**78,057**
**62,824**
**(40,669)**
**15,774**
**115,986**
171,031
-
(6,342)
(20,000)
144,689
-
720
(729)
9
-
782
-
(42)
-
740
792
28,465
(29,274)
-
(17)
94
8,694
(1,326)
-
7,462
2,097
174
(1,931)
2,500
2,840
8,641
-
(11,757)
9,507
6,391
1,553
-
(4,600)
9,371
6,324
445
-
-
-
445
10,692
1,250
(6,142)
500
6,300
19,281
-
-
9,000
28,281
159,528
286,058
(247,424)
(26,661)
171,201| ||**374,936**
**325,361**
**(309,567)**
(15,774)
**374,956**| ||**£452,993**
**£388,185**
**(£350,236)**
**£**
**-**
**£490,942**| ## **Restricted funds purpose and restriction** Ministry Trainee Fund - restricted to intern expenses Building - restricted to Building Project expenses Creative Directors - restricted to Creative Director expenses Creative Intern - restricted to Creative Intern expenses Operations Manager - restricted to Operations Manager expenses ## **Designated funds purpose and restriction** Newton Heath – expenses related to facility in Newton Heath Wildwood – expenses related to Wildwood Church Student Worker - for expenses for student work Church Plant - for church plant activities Hardship Fund - for people with need Mission & Planting - for special projects Training Bursary - for training participants Sabbatical Expenses - for Sabbatical expenses Incubator - for Incubator program expenses Northern Gospel - for NGP program expenses 13 ## **CITY CHURCH MANCHESTER CIO** ## **NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2021** ## **15. FUNDS HELD AND MOVEMENTS IN THE FUNDS DURING THE YEAR – prior year** |**Restricted funds:**
Ministry Trainee
Fund
Building
Creative Directors
Creative Intern
Operations
Manager
**Designated funds**
Newton Heath
Wildwood
Student Worker
Church Plant
Hardship Fund
Mission & Planting
Training Bursary
Sabbatical
Expenses
Incubator
Northern Gospel
**Unrestricted funds**
**Total unrestricted**
**funds**|Balance
1st
September
2019
restated
Income and
transfer of
funds
Expenditure
Transfers Balance 31st
August 2020
13,423
20,632
(16,960)
1,431
18,526
16,831
38,584
(7,559)
-
47,856
1,697
31,437
(22,000)
-
11,134
3,976
9,907
(8,954)
(4,770)
159
4,141
7,045
(10,804)
-
382| |---|---| ||**40,068**
**107,605**
**(66.277)**
**(3,339)**
**78,057**
-
178,134
(7,103)
-
171,031
-
1,025
(1,934)
1,691
782
1,308
40,635
(41,151)
-
792
42,814
54,065
(96,785)
-
94
-
3,033
(936)
-
2,097
3,234
-
(6,978)
12,385
8,641
2,503
-
(950)
-
1,553
445
-
-
-
445
6,658
10,566
(6,532)
-
10,692
3,497
11,044
(760)
5,500
19,281
94,931
314,529
(233,695)
(16,237)
159,528| ||**155,390**
**613,031**
**(396,824)**
**3,339**
**374,936**| ||**£195,458**
**£720,636**
**(£463,101)**
**£**
**-**
**£452,993**| During the prior year the Trustees identified that some funds which were previously disclosed as restricted were in fact designated. This has resulted in an increase of £60,459 in designated funds and a decrease of £60,459 in restricted funds at 31st of August 2019. The following funds are now treated as designated: Student Worker Church Plant Hardship Fund Mission & Planting Training Bursary Sabbatical Expenses Incubator Northern Gospel 14 ## **CITY CHURCH MANCHESTER CIO** ## **NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2021** ## 16. **TRANSFER OF ASSETS AND LIABILITIES** During the previous financial year the Trustees of Newton Heath Evangelical Church sought guidance and advice and agreed to transfer the Charity's Assets, Liabilities and Activities to City Church Manchester CIO (Registered Charity Number 1157448). The Trustees of City Church Manchester CIO (Registered Charity Number 1157448) agreed to accept the Assets and Liabilities from Newton Heath Evangelical Church as per the Agreement to Transfer Assets, Liabilities and Activities dated 31st March 2020. All assets and liabilities were transferred to City Church Manchester CIO (Registered Charity Number 1157448) on the 31st March 2020. By agreement of the Trustees dated 31st March 2020, the Trustees agreed to accept all Assets, Liabilities and Activities from the unregistered entity, Newton Heath Evangelical Church. The following Assets and Liabilities were transferred to City Church Manchester CIO (Registered Charity Number 1157448) on the 31st March 2020: - i) The Freehold land held under Title Number MAN359915 filed at the Registry and being Newton Heath Evangelical Church, Culcheth Lane, Manchester (M40 lLS). - ii) The mines and minerals excepted unto the lords of the Manor of Newton by an Act of Parliament allotting the common called Newton Heath are excluded. ## **Transfer of Specified Property** i) The Freehold premises at Newton Heath Evangelical Church, Culcheth Lane, Manchester, M40 lLS, being comprised in a conveyance of the land in this title dated 17th February 1921 made between (1) Robert Innes and Herbert Knott (2) Sarah Lent Richard (3) Sarah Jane Crawshaw (4) Harry Crawshaw (5) Thomas Henry Bridge. The Trustees of City Church Manchester CIO (Registered Charity Number 1157448) have agreed to include the Land & Buildings in the accounts at cost value as per the conveyance dated the 6th April 2020. The following cost value has been applied to the Land & Buildings: **2020** Freehold Land & Buildings at Newton Heath Evangelical Church, 100,000 Culcheth Lane, Manchester, M40 lLS. £100,000 **2020** Cash Assets held by Newton Heath Evangelical Church as per Schedule 2 78,134 of the Agreement to Transfer Assets, Labilities and Activities Dated 31st March 2020. £78,134 15 ## **CITY CHURCH MANCHESTER CIO** ## **NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2021** ## 16. **TRANSFER OF ASSETS AND LIABILITIES (cont)** During the prior financial year the Trustees of Newton Heath Evangelical Church agreed to transfer the Charity's Assets, Liabilities and Activities to City Church Manchester CIO (Registered Charity Number 1157448). The followings assets and liabilities were transferred to City Church Manchester CIO (Registered Charity Number 1157448) on the 31st March 2020. |**Fixed Assets**
Tangible Assets
**Current Assets**
Debtors & Prepayments
Cash at Bank and in Hand
**Total current assets**
**Creditors:**amounts falling due
within one year
**NET CURRENT ASSETS**
**TOTAL ASSETS** less current
liabilities
Long Term Liabilities: Amount
due in more than one year
**NET ASSETS**
**Funds of the Charity**
General Funds
Restricted Funds
Total Funds Transferred|**Unrestricted**
**funds**
**Restricted**
**funds**
**Total**
£
£
**£**
100,000
-
**100,000**
-
-
**-**
78,134
-
**78,134**
78,134
-
**78,134**| |---|---| ||-
-
**-**
**78,134**
-
**78,134**| ||**178,134**
-
**178,134**| ||-
-
**-**
**178,134**
-
**178,134**| ||**178,134**
-
**178,134**| ||-
-
**-**
**178,134**
-
**178,134**| 16 ## **CITY CHURCH MANCHESTER CIO** (Charitable Incorporated Organisation) Registered number 1157448 ## **Independent examiner’s report to the trustees of City Church Manchester CIO** I report to the charity trustees on my examination of the accounts of City Church Manchester CIO (the Trust) for the year ended 31[st] August 2021 ## **Responsibilities and basis of report** As the charity trustees of the Trust, 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 Trust’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material aspect: 1. accounting records were not kept in respect of the Trust 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 & 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. Date: 29[th] June 2022 Adam J. Syddall M.A., A.C.A. Institute of Chartered Accountants in England & Wales P B Syddall & Co. Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ