OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-08-31-accounts

City Church Manchester CIO

Annual Report and Accounts

Year ended 31 August 2023

City Church Manchester CIO (Charity Incorporated Organisation)

Charity Number: 1157448

City Church Manchester CIO

Reference and Administrative details

Principal Address City Church Manchester, Central Methodist Hall, Oldham
Street, Manchester, M11JQ
Registered charity
number
1157448
Trustees Matthew Waldock
Ralph Cunnington
Justin Theed
Elizabeth Hyde
David Springate
Samuel Hyde
Emma Agnew (2 Oct 2023)
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

Contents

Page
Report of the Trustees 3-5
Independent Examiners Report 6
Statement of Financial Activities 7
Balance Sheet 8
Statement of Cash Flow 9
Detailed Statement of Financial Activities 10-18

Page 2

City Church Manchester CIO

Report Of The Trustees

For The Year Ended 31 August 2023

The trustees have the pleasure of submitting the Report and Accounts for the year ended 31 August 2023.

Objects of the Charity

The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity’s principal objectives, as set out in its governing document are: (1) the advancement of the Christian faith in accordance with the Statement of Faith exclusively by facilitating the charitable activities of the Fellowship; and (2) such other charitable objects as shall, in the opinion of the charity trustees further the work of the Fellowship.

Summary of the charity’s main activities and achievements

To further the above objects and vision, the charity's main activities and achievements were as follows:

Church Ministry

City Church Manchester holds weekly Sunday services to provide Bible teaching, and a time to engage in worship for our congregation. We offer to pray for all those attending and through the connection cards and prayer slips, notice that we average 8-20 newcomers each week. This ranges from 416-1,040 new people attending over the course of the year. It is a big priority for us to be able to love, encourage and support people passing through Manchester and the church community. Drawing them to the hope of the gospel. Pastoral Care is also provided for members and church regulars.

Page 3

Our mid-week training track – Equip – runs 4-week tracks on current topics throughout the year and led to over 450 attendees being trained.

228 people attended our Weekend Away in Wales. It allowed for church regulars from a diverse racial and socio-economic backgrounds to interact and encourage each other as they engaged in Bible teaching.

The Student team saw growth of student attendance to 30 students through student getaways, social events and ministry input. Youth work grew to 12 with some older members choosing to be baptised and considering membership in the church.

Outreach achievements

This year we have run several seeker courses to help non-Christians ask questions about the faith. Between the three courses 8 attended Hope Explored, 33 attended Discipleship Explored and 13 attend the Alpha Course.

Christmas and Easter events resulted in over 700 attendees.

Northern Gospel Project Conference launch saw more than 25 different churches represented with 80 attendees from City Church. Round table discussions fostered new ideas and relationships and the workshops equipped attendees to different areas relating to planting churches. We are excited to see how planting more churches will impact our city.

The football team has expanded to 3 men's teams and a women’s team which provides significant outreach opportunities and helps engage people who are new to the city or seeking social interaction through sport.

Christmas events and community outreach

This year our Christmas Outreach Programme provided food donations to local families in need. The church raised funds and wrapped boxes containing food hampers and gifts for children. Deliveries were then made by church members. We supplied food hampers and gifts to over 50 families we encouraged to apply.

We held two carol services, and two Christingle services over the Christmas period. Total attendance was 550 with a number of people choosing to attend seeker courses in January.

In planning the activities the Trsuess have applied the guidance on public benefit issued by the Charity Commission.

Page 4

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.

Reserves Policy

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.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

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 signed on their behalf by:

Samuel Hyde (Jun 26, 2024 12:22 GMT+1)


Samuel Hyde

Page 5

CITY CHURCH MANCHESTER CIO l(hwTralAe Inrtypornted OryanisaUMI the reguirements of tr Cham"e5 Aa 20111.the Arfl. carry408 Out nry eumnatWi I h•4 Idltr••td a¢1 a￿￿ble Direct￿ ik4n lty the Chartfy Cornmisyon under settw 14ySMbl of tht I h•rt sattsfi¢d nrfielf th•tthe •¢¢wnts d ￿￿Trust ￿ not requlred t• b• ￿th"ted •nd are eli8ible tor Indeper￿n1 Since the comp•ry's voss In￿ne txceeded E250,(KKI yow examiner be a of a body listed In 5odiDn 145 of the 2011 Art. I confirm th•t l am qualif￿d to undwEake EhE examin•t6cm bec￿Se l •rn a rntmb of th• Instiiuts of Chartered kn•Jrrtants In Er11•￿ Walos. which is ol the listed bod the accourt% do not ¥o0th tlw ￿C￿d$. arcounts do ￿th tht applitatrAe rwilrements (onctrnhll the •ftd cfmient ol •rcwnt5 set tsJl IA the Ch•dties (Acc￿nts & Pport51 Regulat¥on$ 2(Th other than aty reqyiremeni of Rectynmended Prauice for KcrMmdrN8 re￿1￿8 by thanties apgliG4ble w thwrties prtpari th•"t attounis In K¢Èyd•n¢• wrth the Firwbcial Rep(Ybry4 5tandwd applicèblt in the UX •nd RepubHc cl IrelaNI IFRS 1021. leached. Adam J. Swall M,A.. A.C. P 8 Syddall & Co Graft￿ House 81 Chryley CY41 iarK•sh• BU 3A1 Page 6

STATEMENT OF FINANCIAL ACTIVITIES

for the YEAR ENDED 31[st] AUGUST 2023

INCOME
Donations and legacies
Charitable activities
TOTAL INCOME
EXPENDITURE
Raising funds
Charitable activities
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
Transfers between funds
Net movements in funds
Balances brought forward at 1st
September 2022
BALANCES CARRIED FORWARD AT
31st AUGUST 2023
NOTE
2a
2b
3a
3b
2023
Unrestricted
Funds
375,028
4,552
2023
2023
2022
Restricted
Total
Total
Funds
Funds
Funds
79,442
454,470
680,650
-
4,552
9,155
2022
Total
Funds
2022
£379,580 £79,442
£459,022 £689,805
8,681
439,868
458
9,139
17,536
84,705
524,573
406,133
£448,549 £85,163
£533,712 £423,669
(68,969)
(10,900)
(5,721)
(74,690)
266,136
10,900
-
-
(79,869)
£385,525
5,179
(74,690)
266,136
£371,553
£757,078 £490,942
£305,656 £376,732
£682,388 £757,078

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 10 - 18 form part of these financial statements.

Page 7

BALANCE SHEET

AT 31[st] AUGUST 2023

Note 2023 2022
FIXED ASSETS
Tangible fixed assets 7 98,023 99,579
CURRENT ASSETS
Debtors 8 3,756 12,261
Cash at bank and in hand 9 597,191 661,326
600,947 673,587
CURRENT LIABILITIES
Creditors 10
(16,582) (16,088)
NET ASSETS £682,388 £757,078
FUNDS
Restricted funds 14 376,732 371,553
Unrestricted funds 14
305,656 385,525
£682,388 £757,078
The notes on pages 10 - 18 form part of these financial statements.
The accounts on pages 7 - 18 were approved by the Trustees on
25/06/2024
signed on their
behalf.
Samuel Hyde (Jun 26, 2024 12:22 GMT+1)
Samuel Hyde
Justin Theed (Jun 25, 2024 18:29 GMT+2)
Justin Theed

Page 8

STATEMENT OF CASH FLOWS AT 31[st] AUGUST 2023

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 10 - 18 form part of these financial statements.
Changes in net debt:
Cash at start of year
Cashflows
Cash at end of year
Note
2023
2022
11
(64,135)
267,063
-
-
(64,135)
267,063
-
-
(64,135)
267,063
661,326
394,263
597,191
661,326
£661,326
(64,135)
£597,191
Note
2023
2022
11
(64,135)
267,063
-
-
(64,135)
267,063
-
-
(64,135)
267,063
661,326
394,263
597,191
661,326
£661,326
(64,135)
£597,191
Note
2023
2022
11
(64,135)
267,063
-
-
(64,135)
267,063
-
-
(64,135)
267,063
661,326
394,263
597,191
661,326
£661,326
(64,135)
£597,191
2022
11
(64,135)
267,063
-
-
(64,135)
267,063
661,326
394,263
597,191
661,326
£661,326
(64,135)
£597,191

Page 9

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.

Page 10

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.

Page 11

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 2022:
Restricted
Unrestricted
(b)
Charitable activities
Church Ministry
Gifts
Of which in 2022:
Restricted
Unrestricted
TOTAL EXPENDITURE
2023
Unrestricted
Funds
321,732
53,296
-
2023
Unrestricted
Funds
321,732
53,296
-
2023
Restricted
Funds
2023
Total
Funds
2022
Total
Funds
68,842
390,574
619,836
5,600
58,896
50,814
5,000
5,000
10,000
2023
Restricted
Funds
2023
Total
Funds
2022
Total
Funds
68,842
390,574
619,836
5,600
58,896
50,814
5,000
5,000
10,000
£375,028 £79,442
£454,470 £680,650
2,661
1,891
-
2,661
6,793
-
1,891
2,362
£4,552 £ -
£4,552
£9,155
£379,580 £79,442
£459,022 £689,805
2023
Direct
£7,504
2023
Support
2023
Total
costs
2022
Total
costs
£1,635
£9,139
£17,536
2022
Total
costs
348,082
88,304
3,922
13,614
68,310
416,392
374,725
19,877
108,181
31,408
£436,386 £88,187
£524,573 £406,133
64,019
342,114
£443,890 £89,822
£533,712 £423,669

Page 12

4. ANALYSIS OF SUPPORT COSTS

4. ANALYSIS OF SUPPORT COSTS
5.
6.
The material categories of support costs are:
Office costs
Compliance and regulation costs
Governance costs
Staff costs
Depreciation
Other
NET INCOME/(EXPENDITURE) FOR THE YEAR
This is stated after charging:
Amounts paid to independent examiner
Depreciation
ANALYSIS OF NET ASSETS BY FUND
Fixed assets
Current assets
Current liabilities
2023
Unrestricted
Funds
98,023
224,215
(16,582)
2023
£
2022
£
27,651
32,539
14,321
18,119
696
660
30,633
31,110
1,556
4,562
14,965
10,638
£89,822
£97,628
2023
£
2022
£
696
660
1,556
4,562
2023
Restricted
Funds
2023
Total
Funds
-
98,023
376,732
600,947
-
(16,582)
2022
£
32,539
18,119
660
31,110
4,562
10,638
2023
£
696
1,556
2022
£
660
4,562
2023
Total
Funds
98,023
600,947
(16,582)
£305,656 £376,732 £682,388
ANALYSIS OF NET ASSETS BY FUND
prior year
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

Page 13

7. TANGIBLE FIXED ASSETS

7.
TANGIBLE FIXED ASSETS
Cost
At 1stSeptember 2022
Additions
at 31stAugust 2023
Depreciation
At 1stSeptember 2022
Charge for the year
At 31stAugust 2023
Net Book Value
At 31stAugust 2023
At 31stAugust 2022
Fixtures, Fittings
and Equipment
£33,468
-
£33,468
Land, and
buildings
Total
£100,000
£133,468
-
-
£100,000
£133,468
£31,956
756
£32,712
£1,933
£33,889
800
1,556
£2,733
£35,445
£756 £97,267
£98,023
£1,512 £98,067
£99,579

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
Prepayments
2023
2022
-
7,994
3,756
4,267
£3,756
£12,261

Page 14

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
All cash and cash equivalents are held as cash in hand.
2023
2022
595,653
659,522
1,538
1,804
£597,191
£661,326
2023
2022
11,642
12,049
2,821
660
-
1,842
2,119
1,537
£16,582
£16,088
2023
2022
(74,690)
266,136
1,556
4,562
8,505
(9,109)
494
5,474
(£64,135)
£267,063

Page 15

12. ANALYSIS OF STAFF NUMBERS AND COSTS

The average monthly number of employees throughout the year was 11
(2022 - 10).
Salaries and Wages
Social Security Costs
Pension costs
2023
2022
236,603
200,829
6,507
4,452
21,313
18,949
£264,423
£224,230

No employees had employee benefits in excess of £60,000 (2022 - 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 £51,108 (2022 – £52,680).

This is broken down as follows:

Name
Ralph Cunnington
Matthew Waldock
Salary
18,140
22,020
Pension
7,708
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 £20,400 (£1,700 per month) and M Waldock received £20,400 (£1,700 per month) in respect of lease back agreements on their accommodation. (2022 - £19,200 and £15,600 respectively).

No trustees claimed expenses or had their expenses met by the charity (2022 NIL).

In the period the charity spent £1,755 on staff training from Crosslands (2022: £2,300), a related party by virtue of having a trustee in common. A donation to Crosslands for £3,600 was made in the year. At the year end NIL was outstanding (2022: £150). £27,000 (2022: NIL) was gifted to Northern Gospel Project, a related party by virtue of having a trustee in common.

A total of £24,280 was donated to the Charity by related parties.

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

Page 16

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2023

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

Balance 1st Income Expenditure Transfers Transfers Balance 31st
September August 2023
2022
Restricted funds:
Ministry Trainee Fund 28,851 24,086 (28,714) - 24,223
Building 327,222 26,941 (6,127) - 348,036
Creative Directors 5,480 21,374 (37,728) 10,900 26
Parking 10,000 - (5,272) - 4,728
International Student - 7,041 (7,322) - (281)
Worker
371,553 79,442 (85,163) 10,900 376,732
Designated funds
Newton Heath 110,561 6,150 (10,341) - 106,370
Wildwood 740 - - (740) -
Student Worker - - - 4,017 4,017
Church Plant 11,791 394 (4,480) - 7,705
Hardship Fund 4,798 - (3,120) 1,000 2,678
Mission & Planting 936 - (11,033) 10,097 -
Training Bursary 6,509 750 (5,878) (400) 981
Sabbatical Expenses 2,945 - (153) 361 3,153
Incubator 6,300 - (6,300) - -
Northern Gospel 43,735 9,588 (49,668) (2,560) 1,095
Bursary 1,500 - - - 1,500
Pastoral Care 64,245 1,000 (19,894) - 45,351
Macon - - (1,000) 1,280 280
Unrestricted funds 131,465 361,698 (336,682) (23,955) 132,526
Total unrestricted 385,525 379,580 (448,549) (10,900) 305,656
funds
£757,078 £459,022 (£533,712) £ - £682,388

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 – restricted to cover parking costs for church attendance International Student Worker – restricted to international student worker 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 Bursary – to cover staff training and seminary costs Pastoral Care – for expenses for pastoral care Macon - for expenses when Macon team visits

Page 17

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2023

15. FUNDS HELD AND MOVEMENTS IN THE FUNDS DURING THE YEAR – prior year

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

Page 18