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2025-08-31-accounts

CITY CHURCH MANCHESTER CIO

Annual Report and Accounts

Year ended 31 August 2025

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 Ralph Cunnington
Justin Theed
David Springate
Samuel Hyde
Emma Agnew
Thomas Pope
Accountants and
Address		 Contando Limited
7 Bell Yard Holborn
London
WC2A2JR
Independent Examiner Adam Syddall MA FCA - P B Syddall & Co,
Grafton House,
81 Chorley Old Road,
Bolton,
Lancashire. BL1 3AJ

Contents

Page
Report of the Trustees 3-6
Independent Examiners Report 7
Statement of Financial Activities 8
Balance Sheet 9
Statement of Cash Flow 10
Detailed Statement of Financial Activities 11-21

2

CITY CHURCH MANCHESTER CIO

Report Of The Trustees

For The Year Ended 31 August 2025

The trustees have the pleasure of submitting the Report and Accounts for the year ended 31 August 2025.

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:

This year brought huge change – a third service, moving out of Central Hall, to then move back again and one of our pastors being sent to serve another church. But through it all, we've seen God work powerfully, growing our intimacy with Him, dependence on Him, and expectation through prayer. We celebrated our 73rd baptism, welcomed a record number of attendees at our seeker groups, and now average over 300 people on Sundays, a 23% increase from last year. We’ve seen people step up to serve and sacrifice to launch our 10.30am service. While change can be daunting, we trust in God, who promises, ‘I will never leave nor forsake you’ (Hebrews 13:5).

What a joy to welcome former members and staff to our tenth anniversary celebrations in September. We paused to reflect on God’s faithfulness in achieving the vision he gave us. We never imagined we’d help plant four churches, train 34 interns, send 13 workers into full-time ministry, and see hundreds serve globally. We’re humbled by City Church’s impact beyond Manchester. We look ahead with hope and expectation, trusting in the one who can do ‘immeasurably more than all we ask or imagine’ (Ephesians 3:20).

3

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, we average 8-20 newcomers each week. 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.

While moving venues and starting a third service meant we had to pause our Equip training tracks, we’ve made it easier for newcomers to get involved with Connect groups through First Connect. This helps those new to the faith or City Church get to know their Bibles and build relationships in a welcoming environment. We also launched the “Equip Tracks” podcast for people to listen and discuss different topics during our training sessions after Sunday services.

We’re encouraged that we had an average of 57 people attending our prayer gatherings to pray for our church, our city, our region and our world.

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

After graduating 15 students last year, we weren’t sure how that shift would affect the student group—but we’ve been thrilled to see strong numbers and fresh energy, especially from new students. Our October Weekend Away in the Lake District brought 30 students (half returning, half new), which built a strong foundation for friendships early. We set out with a goal to help students establish healthy rhythms of church, discipleship, and mission.

It’s been a year of change for our families, with new service times and a new venue—but the children have adapted brilliantly. We launched kids' work at both 10:30am and 4pm. Attendance has been strong, with 10+ in both Tots and Kids groups most weeks. We’ve loved teaching through 1 Samuel, the Sermon on the Mount, and a series on prayer. We’ve also added more singing, and it’s a joy to hear young voices praising God each week!

Our Tots have explored creation, learning to thank God for everything from eyes and ears to families and seasons. With 21 families attending regularly and 80 children in our orbit (61 regulars and 19 visitors), we’re excited to see steady growth—including three new families joining since January.

Our New to the UK team does a wonderful job of welcoming and integrating internationals into City Church. Many arrive in Manchester facing language and cultural challenges, often without support. Our heart is for them to feel seen, valued, and at home in our church family

4

through socials, home-cooked meals, countryside walks, day trips and cultural events. A highlight this year was our Lunar New Year celebration in February 2025. Alongside the student team, we hosted 20 internationals and students for dumpling-making, food and laughter—a real glimpse of gospel community forming.

Community Outreach

We had a record-breaking 613 people come to our Christmas services and donated hampers and gifts to local care homes. It was a joy to wrap and deliver these gifts – hopefully the start of an ongoing ministry to these care homes, in partnership with Silver Cord Ministries.

We see so many people from across Manchester and across the world coming to see what Christianity is all about. Most come on Sundays and some end up joining our courses exploring what the Bible teaches and the basics of Christianity. Weran Discipleship Explored, Hope Explored and Alpha twice.

We’re also strengthening connections with our community partnerships:

After months of closed doors at a local residential community for retired folks, Victoria Square, we prayed as a church and saw a breakthrough. Over Christmas, we sang carols and read the Christmas story. Following more prayer and an inspiring presentation, 16 volunteers stepped forward to serve! The Silver Cord team transformed the Victoria Square common room into a 70s-themed party, connecting 20 residents with City Church volunteers. The response was warm and many residents expressed interest in one-to-one befriending— an amazing answer to prayer and a sign to keep building this ministry. We held took a special giving collection and donated the funds directly to our community partners.

City Church FC remains one of the largest church-run clubs in the UK, with two 11-a-side squads, around 50 players in orbit, and 30 regularly attending training or matches. With no church staff involvement, leadership transitioned to volunteers and a former player is now running training. Due to lower numbers, we merged from three squads to two.

Each year we set a clear and measurable goal to help move the needle on our vision. As we look around, we believe God is leading City Church into a new season—one full of opportunity and purpose as a city-centre church. Over the next year, we look to potentially increasing the number of services, partnering more deeply with community initiatives across the city, inviting more people to join seeker groups, launching a direct church plant and playing our part in seeing 30 new churches planted by 2030. We want to respond with

5

open hands and willing hearts, ready to be used by Him to grow His kingdom in Manchester, the Northwest, and beyond.

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

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 reserves are maintained to ensure continuity. City Church Manchester seeks to keep at least 3 months of normal operating costs in reserve 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 10, 2026 16:29:56 GMT+1)

Samuel Hyde

6

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 2025.

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

  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.

  4. 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: 11 June 2026

Adam J. Syddall M.A., F.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

7

CITY CHURCH MANCHESTER CIO

STATEMENT OF FINANCIAL ACTIVITIES

for the YEAR ENDED 31[st] AUGUST 2025

INCOME
Donations and legacies
Charitable activities
Other income
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 2024
BALANCES CARRIED FORWARD AT
31st AUGUST 2025		 NOTE
2a
2b
2c
3a
3b		 2025
Unrestricted
Funds
505,775
4,948
-		 2025
2025
2024
as restated
Restricted
Total
Total
Funds
Funds
Funds
133,049
638,824
544,513
-
4,948
7,418
-
-
80,882
£510,723 £133,049 £643,772
£632,813
14,295
522,700		 6,972
21,267
16,825
164,289
686,989
580,482
£536,995 £171,261 £708,256
£597,307
(26,272)
(25,901)		 (38,212)
(64,484)
35,506
25,901
-
-
(52,173)
£378,803		 (12,311)
-
35,506
£339,091 £717,894
£682,388
326,630 326,780
653,410 £717,894

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 11-21 form part of these financial statements.

8

CITY CHURCH MANCHESTER CIO

BALANCE SHEET

AT 31[st] AUGUST 2025

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
14
14		 2025
2024
as restated
327,033
340,509
35,689
42,768
297,633
354,657
333,322
397,425
(6,945)
(20,040)
£653,410
£717,894
326,780
339,091
326,630
378,803
£653,410
£717,894

The notes on pages 11-21 form part of these financial statements.

The accounts on pages 8-21 were approved by the Trustees on signed on their behalf.

Samuel Hyde (Jun 10, 2026 16:29:56 GMT+1)

9

CITY CHURCH MANCHESTER CIO

STATEMENT OF CASH FLOWS

AT 31[st] AUGUST 2025

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Purchase of property, plant and equipment
Disposal 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 2025
2024
as restated
(51,270)
(65,907)
(5,754)
(354,242)
-
177,615		 2024
11
(57,024)
-
(176,627)
-
(57,024)
(242,534)
354,657
597,191
297,633
354,657

All cash is held as cash in hand.

The notes on pages 11-21 form part of these financial statements.

Changes in net debt:

Cash at start of year
Cashflows
Cash at end of year		 £354,657
(57,024)
£297,633

10

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2025

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 2019) - (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.

11

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2025

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 unspentat 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.

12

CITY CHURCH MANCHESTER CIO NOTES TO THE ACCOUNTS

for the YEAR ENDED 31[st] AUGUST 2025

2.
3.		 INCOME
(a)
Donations and legacies
Donations and gifts
Gift Aid
General grants
(b)
Income from charitable activities
Church Programs
Training
(c)
Other Income
Profit on disposal of fixed assets
TOTAL INCOME
EXPENDITURE
(a)
Costs of raising funds
Incurred seeking donations
Of which in 2024 (restated):
Restricted
Unrestricted
(b)
Charitable activities
Church Ministry
Gifts
Of which in 2024 (restated):
Restricted
Unrestricted
TOTAL EXPENDITURE		 2025
Unrestricted
Funds
434,749
60,548
10,478		 2025
Restricted
Funds
2025
Total
Funds
2024
Total
Funds
as
restated
129,036
563,785
498,840
4,013
64,561
45,673
-
10,478
-		 2025
Restricted
Funds
2025
Total
Funds
2024
Total
Funds
as
restated
129,036
563,785
498,840
4,013
64,561
45,673
-
10,478
-
£505,775 £133,049
£638,824 £544,513
2,163
-
2,163
4,458
2,785
-
2,785
2,960
£4,948
£
-
£4,948
£7,418
-
-
-
80,882
£510,723 £133,049
£643,772 £632,813
2025
Direct
£18,138		 2025
Support
2025
Total
costs
2024
Total
costs
as
restated
£3,129
£21,267
£16,825
513,483
64,890		 478
16,347
93,518
607,001
536,448
15,098
79,988
44,034
£578,373
£108,616
£686,989 £580,482
106,221
474,261
£596,511
£111,745
£708,256 £597,307

13

4. ANALYSIS OF SUPPORT COSTS

The material categories of support costs are:

Th til ti f t t
e maera caegores o suppor coss are:
Office costs
Compliance and regulation costs
Governance costs
Staff costs
Depreciation
Other		 2025
£
as
23,150
20,834
720
59,370
4,456
3,215		 2024
£
restated
27,090
28,019
696
31,477
15,023
10,130
£111,745
£112,435

5. 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
ANALYSIS OF NET ASSETS BY FUND
prior year
Fixed assets
Current assets
Current liabilities		 2025
Unrestricted
Funds
9,047
324,528
(6,945)		 2025
Unrestricted
Funds
9,047
324,528
(6,945)		 2025
£
as
720
19,230		 2024
£
restated
696
15,023
2025
Restricted
Funds
317,986
8,794
-		 2025
Total
Funds
327,033
333,322
(6,945)
£326,630 £326,780 £653,410
2024
Unrestricted
Funds
as restated
10,899
387,944
(20,040)		 2024
Restricted
Funds
as restated as
329,610
9,481
-		 2024
Total
Funds
restated
340,509
397,425
(20,040)
£378,803 £339,091 £717,894

6. ANALYSIS OF NET ASSETS BY FUND

14

7. TANGIBLE FIXED ASSETS

7.
TANGIBLE FIXED ASSETS
Cost
At 1stSeptember 2024
Additions
Disposals
at 31stAugust 2025
Depreciation
At 1stSeptember 2024
Charge for the year
On disposals
At 31stAugust 2025
Net Book Value
At 31stAugust 2025
At 31stAugust 2024		 Fixtures, Fittings
and Equipment
Land, and
buildings
Total
£44,366
£343,344
£387,710
5,754
-
5,754
-
-
-
£50,120
£343,344
£393,464
£33,468
5,496
-
£38,964		 £13,733
£47,201
13,734
19,230
-
-
£27,467
£66,431
£11,156 £315,877
£327,033
£10,898 £329,611
£340,509

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.

Having received the gift of a church building in 2020, in the 2024 financial year, the trustees came to the decision that we would not be in a position to plant a church into the building in the foreseeable future and so took the decision to sell the property to another church and use the proceeds for the charitable purposes of City Church.

The trustees decided to invest the money in the Building Fund into a residential property in the city centre so that the value of the fund is benchmarked against the price of property in the city. All income from the residential property will be paid into the Building Fund with running costs of the property set-off against this amount.

15

8.
DEBTORS
Trade debtors
Prepayments
Other debtors
9.
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:
Profit on disposal of fixed assets
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.
CASH AT BANK AND IN HAND
Current account balances
Cash in hand		 2025
2024
as restated
27,688
6,569
5,179
36,199
2,822
-
£35,689
£42,768
2025
2024
as restated
296,019
353,043
1,614
1,614
£297,633
£354,657
2025
2024
as restated
2,618
18,205
720
696
2,843
-
764
1,139
£6,945
£20,040
(64,484)
35,506
-
(80,882)
19,230
15,023
7,079
(39,012)
(13,095)
3,458
2025
2024
as restated
(£51,270)
(£65,907)

16

12. ANALYSIS OF STAFF NUMBERS AND COSTS

ANALYSIS OF STAFF NUMBERS AND COSTS
The average monthly number of employees throughout the year was 14
(2024 - 11).
Salaries and Wages
Social Security Costs
Pension costs		 2025
2024
as
restated
323,477
268,593
15,690
10,930
28,645
25,234
£367,812
£304,757

No employees had employee benefits in excess of £60,000 (2024 - nil).

Key management personnel are the Trustees and the Executive Pastor, who have responsibility for planning, directing, and controlling the activities of the Church. The key management personnel’s combined benefits totaled £ 148,793 (2024: £ 141,364).

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 £59,841 (2024 – £53,404).

This is broken down as follows:
Name
Ralph Cunnington
Matthew Waldock (resigned June 2025)		 Salary
20,396
27,017		 Pension
8,159
4,269

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. (2024 - £20,400 and £20,400 respectively).

No trustees claimed expenses or had their expenses met by the charity (2024 NIL).

£25,348 (2024: £19,386) was gifted to, and £10,978 (2024: £9,480) was received from Northern Gospel Project in relation to staff costs, a related party by virtue of having a trustee in common for part of the year.

A total of £31,909 was donated to the Charity by related parties (2024: £22,389). There have been no other related party transactions in the reporting period.

17

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2025

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

Restricted funds:
Ministry Trainee Fund
Building
Creative Directors
Parking
Discipleship Director
Community
Partnerships
Designated funds
Training & Outreach
Student Worker
Church Plant
Hardship Fund
Mission & Planting
Training Bursary
Sabbatical Expenses
Northern Gospel
Bursary
Vision
Gospel Coaching
10thanniversary
Lakes Fellowship
Music Director
Special Gift
Podcast
Macon
Unrestricted funds
Total unrestricted
funds		 Balance 1st
September
2024
as restated
Income
Expenditure
Transfers
Balance 31st
August 2025

404
29,455
(40,343)
10,484
-
345,970
8,504
(17,737)
-
336,737
(6,289)
24,637
(47,583)
16,000
(13,235)
-
-
(17)
17
-
(994)
65,204
(60,182)
(750)
3,278
-
5,249
(5,399)
150
-
339,091
133,049
(171,261)
25,901
326,780
15,990
10,000
(1,390)
3,428
28,028
11,122
-
(27,546)
16,424
-
12,705
16,597
-
-
29,302
(1,011)
-
(1,641)
2,552
(100)
7,146
828
(25,987)
28,633
10,620
259
-
(331)
72
-
3,153
2,309
(3,000)
3,000
5,462
893
2,350
(3,246)
-
(3)
1,500
-
-
(1,500)
-
69,200
-
(27,157)
55,573
97,616
9,826
26,525
(34,453)
-
1,898
(4,337)
70
(1,339)
2,492
(3,114)
(1,358)
-
-
1,500
142
28,420
-
-
-
28,420
2,651
-
(7)
(2,644)
-
-
7,600
(1,569)
-
6,031
612
-
(33)
(579)
-
222,032
444,444
(409,296)
(134,852)
122,328
378,803
510,723
(536,995)
(25,901)
326,630
£717,894 £643,772
(£708,256)
-
£653,410

15. RESTATEMENT OF PRIOR YEAR FIGURES TO 31[ST] AUGUST 2024

The comparative figures to 31[st] August 2024 have been restated after discussions between the trustees, accountants and independent examiner regarding the treatment of the residential property purchased in the 2024 financial year and its associated rental income and expenses.

This was originally recorded as a transfer out of the restricted building fund and into unrestricted funds in the 2024 accounts as it was not a church building that was being acquired with the donations raised as originally intended.

The 2024 restated figures show the investment property being held once again within the restricted fund after reviewing correspondence that the donors and trustees were happy to hold the investment within this restricted building fund. The proceeds of any future sale of the property will also remain restricted for use on the church building.

18

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2025

FUNDS HELD AND MOVEMENTS IN THE FUNDS DURING THE YEAR (cont)

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 Discipleship Director - restricted to Discipleship Director expenses Community Partnerships – restricted to funds raised for community partners

Designated funds purpose and restriction

Training and Outreach (previously called Pastoral Care) – for expenses for training, outreach and pastoral needs 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 Northern Gospel - for NGP program expenses Bursary – to cover staff training and seminary costs Vision - expenses related to church relocation and future activities Gospel Coaching - for Gospel Coaching program expenses 10th anniversary - for 10-year anniversary events and expenses Lakes Fellowship - for Lakes Fellowship expenses Music Director - for Music Director expenses Special Gift - to cover special projects as required Podcast - for expenses related to podcasting Macon - for expenses when Macon team visits

19

CITY CHURCH MANCHESTER CIO

NOTES TO THE ACCOUNTS for the YEAR ENDED 31[st] AUGUST 2025

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

Restricted funds:
Ministry Trainee Fund
Building
Creative Directors
Parking
Discipleship Director
International Student
Worker
Designated funds
Newton Heath
Training & Outreach
Student Worker
Church Plant
Hardship Fund
Mission & Planting
Training Bursary
Sabbatical Expenses
Northern Gospel
Bursary
Vision
Gospel Coaching
10thanniversary
Lakes Fellowship
Music Director
Special Gift
Macon
Unrestricted funds
Total unrestricted
funds		 Balance 1st
September
2023
Income
Expenditure
Transfers
Balance 31st
August 2024

24,223
4,619
(28,438)
-
404
348,036
21,601
(23,667)
-
345,970
26
21,839
(40,154)
12,000
(6,289)
4,728
-
(9,284)
4,556
-
-
3,773
(4,767)
-
(994)
(281)
43
(389)
627
-
376,732
51,875
(106,699)
17,183
339,091
106,370
4,200
(7,517)
(103,053)
-
45,351
277
(29,638)
-
15,990
4,017
23,561
(13,456)
(3,000)
11,122
7,705
-
-
5,000
12,705
2,678
220
(4,117)
208
(1,011)
-
1,117
(10,454)
16,483
7,146
981
-
(2,722)
2,000
259
3,153
-
(3,000)
3,000
3,153
1,095
6,986
(7,188)
-
893
1,500
-
-
-
1,500
-
80,882
(6,499)
(5,183)
69,200
-
37,559
(27,733)
-
9,826
-
9,375
(13,712)
-
(4,337)
-
3,250
(4,608)
-
(1,358)
-
28,420
-
-
28,420
-
7,789
(5,138)
-
2,651
280
2,000
(1,668)
-
612
132,526
375,302
(353,158)
67,362
222,032
305,656
580,938
(490,608)
(17,183)
378,803
£682,388 £632,813
(£597,307)
-
£717,894

20

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 Discipleship Director - restricted to Discipleship Director expenses

Designated funds purpose and restriction

Newton Heath – expenses related to facility in Newton Heath 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 Northern Gospel - for NGP program expenses Bursary – to cover staff training and seminary costs

Training and Outreach (previously called Pastoral Care) – for expenses for training, outreach and pastoral needs Vision - expenses related to church relocation and future activities Gospel Coaching - for Gospel Coaching program expenses 10th anniversary - for 10 year anniversary events and expenses Lakes Fellowship - for Lakes Fellowship expenses Music Director - for Music Director expenses Special Gift - to cover special projects as required Macon - for expenses when Macon team visits

21