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2022-08-31-accounts

CITY CHURCH MANCHESTER CIO Annual Report for the period of 1[st] September 2021 to 31[st] August 2022

City Church Manchester CIO (Charity Incorporated Organisation) Charity number: 1157448

1

CITY CHURCH MANCHESTER CIO Contents

Page
Report of the Trustees 3-4
Independent Examiner’s Report 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cash Flow 8
Detailed Statement of Financial Activities 9-17

2

CITY CHURCH MANCHESTER CIO

Trustee Report September 2021-August 2022 Achievements

Sunday Services

City Church Manchester has seen encouraging growth in Sunday attendance following the easing of restrictions. An average of 230 people are attending across the two services each Sunday. We have baptized 8 people this year (33 since City Church began) and continue to grow in ethnic diversity with over 40 nationalities attending church on a Sunday. Online figures have also grown, we now see roughly 150-200 views of each livestream and an addition 75-150 catching up with the sermon video uploaded on YouTube.

Public Benefit and charitable activities

We continue to partner with a local homeless charity. We were also able to provide Christmas boxes (including gifts, turkey, trimmings) for 90 families in need throughout Manchester. Our congregation generously gave to this campaign and was able to volunteer to deliver the boxes. Allocations of these boxes were given from local councils that provided information to those in need and encouraged them to apply. We continue to be committed to providing support to our local community through sharing the truths of the gospel. Our Sunday services and Equip track mid-week gatherings continue to be open to the public and have been attended by several hundred people over the course of the year.

Ministries

This year we have launched a mid-week training track called ‘Equip’ which aims to provide support and training to equip Christians as they seek to love and engage with their culture. We were able to run 13 4-week tracks which ranged from questions of emotional health, leadership training, raising children for Christ and cultural engagements. We have been able to run a student ministry has grown from 8 to over 40 people. And over 48 people attend our seeker courses, which has introduced people to Christianity and the Bible. We were also able to run a building campaign which saw donations of over £250,000 to allow the church to eventually purchase a long-term building.

Evangelism

Our evangelism continues to include the football team which has now grown to over 3 teams and reaches roughly 50 nonChristians. Some of which have attended our seeker courses mentioned above. We’ve also worked hard to help members develop cultures of evangelism in their neighbourhoods and workplaces by providing training but also support in local ‘connect groups’ where people meet, pray, apply the Sunday sermon to their lives and seek to make and take gospel opportunities. We’ve also sought to continue to invest in invitational events, with the Carol Service being a particular highlight.

Church Planting, training and staffing

We continue to invest in church planting and having launched a church plant in 2020, we continue to seek to support and catalyse church planting. Much of this is done through ‘planters collective’ a training fraternal for church planters and ‘incubator’ – a twoyear training programme for church planters. We have also partnered with Christ Church Manchester to launch a church planting movement called ‘Northern Gospel Project’ which seeks to support and catalyse church planting, this movement provides training through courses run by both churches and will seek to increase church planting throughout Manchester.

In addition to our commitment to church planting in Manchester, we remain committed to supporting church planting in the UK and beyond. Under the oversight of the mission and planting team we continue to resource church plants in Manchester through financial support, training and sending people. We also continue to partner with 3 international churches in; Kiev, Ukraine; Fairfield, US; and Dubai, UAE. We remain committed to praying for these churches and where appropriate supporting them through finances and training.

We continue to provide training through the following: Equip, preaching group, Women’s Days, Entrepreneurs meetings, creative hive, Elders Training, Marriage and Parenting courses and Bible studies. We continue to host Flourish, a women’s ministry training programme developed by London Seminary with 4 members of staff attending.

Our 4 interns have attended training through Flourish and the 9:38 conference. Each intern is sponsored by a partner church in the US and have undertook placements with these churches. Our Trainee Minister is due to complete his training and will be taking a post as an Assistant Pastor within the same network of churches (FIEC) in Norwich.

Finances

The Lord has wonderfully provided for the church this financial year through the steady increase in member giving, external individual supporters and international church partners.

3

CITY CHURCH MANCHESTER CIO

Reference and Administrative details

Registered charity number: 1157448

Principal Address: City Church Manchester, Central Methodist Hall, Oldham Street, Manchester, M11JQ Trustees:

NB: all trustee’s listed have served throughout September 2021 to August 2022 unless otherwise stated.

Bankers and Address:

CAF Bank, CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ

Accountants and Address:

Contando Limited, 7 Bell Yard Holborn, London, WC2A 2JR

Independent Examiner:

Adam Syddall MA ACA – P B Syddall & Co, Grafton House, 81 Chorley Old Road, Bolton, Lancashire. BL1 3AJ.

Reserves Policy

Following a building campaign, a number of donations have been given to the building fund in order to raise funds for the eventual purchase of a long-term building. The funds of £371,553 are held in reserve as we seek a new building or site.

The remaining unrestricted funds are kept in reserve to cover up to 12 months’ general expenditure. City Church Manchester seeks to keep at least 3 months expenditure in reserves as per the Charity Commission recommendations.

Ralph Cunnington 26/06/2023

4

CITY CHURCH MANCHESTER CIO INDPENDENT EXAMINER REPORT

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 2022.

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. I have satisfied myself that the accounts of the Trust are not required to be audited and are eligible for independent examination.

Independent examiner’s statement

Since the company’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 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

  2. 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.

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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: 30[th] June 2023

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

5

CITY CHURCH MANCHESTER CIO

STATEMENT OF FINANCIAL ACTIVITIES

for the YEAR ENDED 31[st] AUGUST 2022

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
2021
BALANCES CARRIED FORWARD AT 31st
AUGUST 2022
NOTE
2a
2b
3a
3b
2022
Unrestricted
Funds
361,142
9,155
2022
2022
Restricted
Total
Funds
Funds
319,508
680,650
-
9,155
2021
Total
Funds
(restated)
2021
Total
Funds
2021
Total
380,506
7,679
£370,297 £319,508
£689,805
£388,185
13,614
342,114
3,922
17,536
64,019
406,133
9,947
340,289
£355,728 £67,941
£423,669
£350,236
14,569
(4,000)
-
251,567
266,136
4,000
-
-
-
37,949
-
-
10,569
£374,956
255,567
266,136
£115,986
£490,942
37,949
£452,993
£385,525 £371,553
£757,078
£490,942

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 9-17 form part of these financial statements.

6

CITY CHURCH MANCHESTER CIO

BALANCE SHEET

AT 31[st] AUGUST 2022

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
2022
2021
99,579
104,141
12,261
3,152
661,326
394,263
2021
673,587
397,415
(16,088)
(10,614)
£757,078
£490,942
371,553
115,986
385,525
374,956
£757,078
£490,942

The notes on pages 9-17 form part of these financial statements.

The accounts on pages 6-17 were approved by the Trustees on 26/06/23 and signed on their behalf.

Ralph Cunnington

Elizabeth Hyde

7

CITY CHURCH MANCHESTER CIO

STATEMENT OF CASH FLOWS

AT 31[st] AUGUST 2022

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
All cash is held as cash in hand.
The notes on pages 8-16 form part of these financial statements.
Changes in net debt:
Cash at start of year
Cashflows
Cash at end of year
Note 2022
2021
267,063
48,583
-
(2,268)
2022
2021
267,063
48,583
-
(2,268)
2021
11
267,063
46,315
-
-
267,063
46,315
394,263
347,948
661,326
£394,263
£394,263
267,063
£661,326

8

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

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.

9

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

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:

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.

10

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

2.
3.
INCOME
(a)
Donations and legacies
Donations and gifts
Gift Aid
General grants
(b)
Income from charitable activities
Church Programs
Training
TOTAL INCOME
EXPENDITURE
(a)
Costs of raising funds
Incurred seeking donations
Of which in 2021:
Restricted
Unrestricted
(b)
Charitable activities
Church Ministry
Gifts
Of which in 2021:
Restricted
Unrestricted
TOTAL EXPENDITURE
2022
Unrestricted
Funds
329,818
21,324
10,000
2022
Unrestricted
Funds
329,818
21,324
10,000
2022
Restricted
Funds
2022
Total
Funds
290,018
619,836
29,490
50,814
-
10,000
2021
Total
Funds
332,702
37,804
10,000
£361,142
£319,508
£680,650
£380,506
6,793
-
6,793
2,362
-
2,362
6,885
794
£9,155
£ -
£9,155
£7,679
£370,297
£319,508
£689,805
£388,185
2022
Direct
2022
Support
2022
Total costs
£13,636
£3,900
£17,536
2021
Total
costs
(restated)
£9,947
288,873
85,852
374,725
23,532
7,876
31,408
404
9,543
313,182
27,106
£312,405
£93,728
£406,133
£340,288
40,265
300,023
£326,041
£97,628
£423,669
£350,236

11

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

4. ANALYSIS OF SUPPORT COSTS

The material categories of support costs are:


Office costs
Compliance and regulation costs
Governance costs
Staff costs
Depreciation
Other
2022
£
32,539
18,119
660
31,110
4,562
10,638
2021
(restated)
£
25,093
8,653
660
33,481
4,428
5,734
£97,628 £78,049

5. NET INCOME/(EXPENDITURE) FOR THE YEAR

This is stated after charging:
Amounts paid to independent examiner
Depreciation
2022
£
2021
£
660
660
£4,562
£4,428
6. ANALYSIS OF NET ASSETS BY FUND
Fixed assets
Current assets
Current liabilities
2022
Unrestricted
Funds
99,579
298,539
(12,593)
2022
Unrestricted
Funds
99,579
298,539
(12,593)
2022
Restricted
Funds

-
375,048
(3,495)
2022
Restricted
Funds

-
375,048
(3,495)
2022
Total
Funds
99,579
673,587
(16,088)
£385,525 £371,553 £757,078
ANALYSIS OF NET ASSETS BY FUND
prior year
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

12

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

7. TANGIBLE FIXED ASSETS

Cost
At 1stSeptember 2021
Additions
at 31stAugust 2022
Depreciation
At 1stSeptember 2021
Charge for the year
At 31stAugust 2022
Net Book Value
At 31stAugust 2022
At 31stAugust 2021
Fixtures, Fittings
and Equipment
£33,468
-
£33,468
Land, and
buildings
Total
£100,000
£133,468
-
-
£100,000
£133,468
£1,133
£29,327
800
4,562
£1,933
£33,889
£98,067
£99,579
£98,867
£104,141
£28,194
3,762
£31,956
£1,512
£5,274

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
Trade debtors
Prepayments
2022
2021
7,994
-
4,267
3,152
£12,261
£3,152

13

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

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:
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by (used in) operating activities
2022
2021
659,522
393,645
1,804
618
£661,326
£394,263
2022
2021
12,049
7,429
660
1,880
1,842
896
1,537
409
£16,088
£10,614
2022
2021
266,136
37,949
4,562
4,428
(9,109)
5,005
5,474
1,201
£267,063
£48,583

All cash and cash equivalents are held as cash in hand.

14

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2022

12. ANALYSIS OF STAFF NUMBERS AND COSTS

The average monthly number of employees throughout the year was 10 (2021
- 9).
Salaries and Wages
Social Security Costs
Pension costs
2022
2021
200,829
174,826
4,452
4,421
18,949
14,646
£224,230
£193,893

No employees had employee benefits in excess of £60,000 (2020 - nil).

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 £52,680 (2021 – £47,250).

This is broken down as follows:

Name
Ralph Cunnington
Matthew Waldock
Salary
17,250
24,900
Pension
7,290
3,240

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. (2021 - £19,200 and £15,600 respectively).

No trustees claimed expenses or had their expenses met by the charity (2021 NIL).

In the period the charity spent £2,300 on staff training from Crosslands, a related party by virtue of having a trustee in common. At the year end £150 was outstanding.

There have been no other related party transactions in the reporting period.

15

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2022

14. FUNDS HELD AND MOVEMENTS IN THE FUNDS DURING THE YEAR

Restricted funds:
Ministry Trainee
Fund
Building
Creative Directors
Parking
Designated funds
Newton Heath
Wildwood
Student Worker
Church Plant
Hardship Fund
Mission & Planting
Training Bursary
Sabbatical Expenses
Incubator
Northern Gospel
Bursary
Pastoral Care
Unrestricted funds
Total unrestricted funds
Balance 1st
September
2021
Income
Expenditure
Transfers
Balance 31st
August 2022
30,041
24,985
(26,175)
-
28,851
75,657
263,104
(11,539)
-
327,222
10,288
21,419
(30,227)
4,000
5,480
-
10,000
-
-
10,000
115,986
319,508
(67,941)
4,000
371,553
144,689
50
(14,178)
(20,000)
110,561
740
-
-
-
740
(17)
-
-
17
-
7,462
4,329
-
-
11,791
2,840
970
(2,012)
3,000
4,798
6,391
-
(17,742)
12,287
936
6,324
-
(3,815)
4,000
6,509
445
-
-
2,500
2,945
6,300
-
-
-
6,300
28,281
4,000
(1,046)
12,500
43,735
-
-
-
1,500
1,500
-
64,369
(124)
-
64,245
171,501
296,579
(316,811)
(19,804)
131,465
374,956
370,297
(355,728)
(4,000)
385,525
£490,942
£689,805
(£423,669)
£
-
£757,078

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 Parking – to cover parking costs for church attendance

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 Bursary – to cover staff training and seminary costs Pastoral Care – for expenses for pastoral care

16

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2022

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
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)
171,501
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

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