City Church Birmingham Reports & Accounts Financial Year Ending 3110812025 Contents Legal & Administrative Details Trustees Report Independent Examiners Report Statement of Financial Activities Statement of Financial Position Statement of Cash Flows Notes - Accounting Policies Notes - Analysis of Income & Expenditure Notes- Analysis of Net Assets Between Funds Notes - Other Created using ExpensePIus
Legal & Administrative Details Charity Name.. Cty Church Birmingham Charity Number.. 1171549 Charity Address: 2&29 Twerton Road Birmingham B29 6BW Trustees.. Craig Summers Ikenna Morah John James Mark Senior Steve While Tim Hay Isaias Padilla Herrera (Appointed 3010412025) Harry Andrews (Appointed 3010412025) Key Management Personnel: John James- Lead Pastor Craig Summers- Pastor Tim Hay- Pastor Harry Andrews - Operations Manager Name & Address of Primary Banker: Lloyds Bank 98 Victoria St London SW1E 5JL Independent Examiner.. Blake Morris FCA CKCA Limited No 4 Castle Court 2 Castlegate Way Dudley West Mhdlands DY14RH
Trustees Report Objects of the charty The Church's objects are the advanMent of the Chrisb'an fatth in accordance with the Basis of Faith primarily, bui not exclusively. wthin Bimiingham and the surrounding neighbourhood,. and other such charitable purposes as shall, in the opinion of the members of the Church in general meeting further the work of the church. The trustees have paid due regard to guidance issued by the Chartty Commission in deciding what activities the Church should undertake. The Church provides support by providing grants to a wide seleclion of individuals and organisations inVoed in a Gos1 ministy who have links with the congregation. Grants are considered by the Trustees and voted on by the Church membership in accord with the relevant provisions of the Church Conslitution. Summary of the charity's main activities and achievements To further the above objects and vision. the charitys main actwities and achievements were as follows= The Church, which had an average membership of 238 and a regular congregation of approximatety 325, holds a series of weekend and midweek a¢twities. and in addition provides financial support to other individuals and organisations invofved in Christian mission. When planning and reviewing the objecttves of the activities the Church has gtven due consideration to the Charity Commission's general guidance on public benefft, and particulady the specific guidance on chartiies for the advancement of religion. In particular, we ty to enable ordinary people to Itve out their faith as part of our church in their local communities. The Church 15 committed to serving as a hub church in the Bimiingham area: reaching, teaching. discipling and training Christians to Cary out Gospel ministry, both in Bimiingham and further afield. The Church welcomes members and attenders from all backgrounds with the aim of ensuring that they do not miss the opportunty to benefft from its ministries. At Christmas we advertise our sérvices to the local community and all our servi$ are intended to be accessible for those who attend church ieguladY or perhaps for the first time. Six times a year, we hold a church lunch after our moming service which has bèen consistenty attended by 200 or so people. The ministries of the Church are overseen by its leadership. and arè carried forward both by the Church staff, and by the extensive involvement of volunteers drawn from Church members and other regular attendees. This pattem is seen in all areas of the life of the Church including.. leading of midweek homegroups., the work among students {both from the UK, and from overseas). youth and children's ministries., and men's and women's work. Cty Church's children's work includes a Sunday school for children from O to 11 years, which has up to 60 in attendance in normal times. Kids Friday, a Friday evening children's club and older counterparts City Youth. all staffed entirely by Cty Church members. provide age-appropriate Bible
teaching and a e range of games and activities open to all, from year 3 to year 13. The church ran a holiday club over the Spring half tem), serving many families across the city. The Church attracted around average 50 Brttish undergraduate students mostly from University of Bimiingham. but also from three other universitie5 in the ctty. The ministry to students includes a weekly student meeting after the Sunday evening servi, an annual weekend away, summer retreats. regular book-reading groups and one-off socials or seminar evenings. A student hospitality scheme links individual students with families in the Church. We enjoy a close relationship wilh the university Christian Unions and offer support during their annual mission weeks. Cty Chur¢h enjoys a partnership with mission organisation Campus Outreach and hosts one of their teams. Campus Oulreach tske the message of Jesus to unNersty campuses to reach students for the gospel. The CO team members are integraled into Cty Church's student ministry team and help with student evangelism, discipleship groups and bible studies. Many international students connect wiu) the church on Sundays, and through our Intemational Student work, including a weekly discussion time about the Christian faith, open to any international student. M05t years. a weekend away is also organised to enable intemational students to Vi5tt other parts of the country and enjoy British hospitality. The church started a Spanish Bible Study. for the benefft of church family from Spanish speaking backgrounds. This serves members of the church and those from the wider lo¢al community. The continued use as a Sunday venue of The Octagon at Edgbaston High School for Girls has proved to be a great asset for the Church and provides sufficient accommodation for future church grovrth. Use of The Octagon is carried out under the temis of a licence. We have benefftied from use of the school's swimming pool to baptise several indNiduals from the church family. The Christmas season was marked by several events. notabty carol singing in the cty ntre advertising our Christmas services. The Church continues to benefft from the acquisttion of a church building in Selly Oak for several midweek activities. The purchase of the building has significanly improved the quality and quantty of midweek activities and meetings organised and run by the church. The church continued to run courses and events for those who are interested in finding out more about the Christian faith, notably Speak Lrfe's 321 course, and a weekly Mums 'stay and play, group which has attracted a number of parents and their pr&school children from the local area. Throughout the past year City Church has run regular men and women's breakfasts and other events for the benefft of the congregation. The church ran The Marriage Course, attended by several couples in the church as well as some from other thurches. Cty Church, in conjunction wf(h other churches has continued lo facilitate and promote training and development opportunrties in particular for leaders of ministries and activitvès in the church. Examples include The Midlands Women's Convention. Living leadership"Fonnation" conference, UCCF Student Worker Forum. and a number of more regional COnferenS run by Midlands Gospel Partnership. We have continued to train our rninisty teams wtthin the church throughout. The church also reconsidered its training pathways, starting to offer Ministy Development Partnerships with church members wslh the aim ot training and equipping the church for ministy and mission.
Cty Church has demonstrated in this past year a continuing commitment to the advancement of the Christian fatth through many of the activities outlines above. The church has also sought to promote Ihe work of the worfd-wde church. In particular, the church continues lo support a number of mission partners who have been sent by the church overseas as well as some other established mission agencies. Each year we enjoy our World Mission Sunday focussing our attention and putting a spotlight on our partners. During this period the church has worked to strengthen links wtth other churches in the city. Cty Church has continued to work as a partner memL*r of the Midlands Gospel Partnership, and as a member of the FIEC. Staff attended the FIEC Natnal and Local conferences. City Church continues to support the pioneering Bimingham Collective for Church Planting {fomierly 2020 Birmingham) as part of a coalition of Birmingham churches working in partnership lo facilitate the launch of new churches in the city. We have also worked to create awareness of the work of Bimiingham City Mission and provided opportunrties for members of the church to give to needy individuals and families through a Harvest collection and Christmas toy collection. In planning the activities. the trustees have applied the guidance on public benefft issu&J by the Charty Commission Structure, Governance and Managernent The Church is a registered charty, affiliated to the Fellowship of the Independent Evangelical Churches {FIEC). The Goveming Document is based on a document developed by FIEC with agreement by the Charty Commission. Trustees are elected by the members of the Church to sepie an initial one-year temi of office with subsequent Ihree-year renewable temis of office. ProspectNe Trustees are invtted to attend a number of Meetings of The Trustees prior to their appointment being proposed to the members. This enable5 them to be briefed on Trust level issue5 and generally brought up to speed with both the responsibilities of the Trustees and the business of the church. The church is govemed by a leadership team ffrustees) comprising the leaders of th8 Church. All Trustees are elders of the Church. They meet monthly to set policy and review the activities of the Church. The decisions of the leaders of the Church are subject to the scrutiny of the members of the Church at regular quarterly meetings of the Church. Significant financial decisions are taken wtth the approval of the members of the Church as required by the Church's Governing Documents. Some of the elders are remunerated by the Church for their work. The remuneration of the employed elders is deteThined by an independent Remuneration Committee consisting of non-stsff Elders and lay members of the church membership and chaired by an Elder. The remuneration received by elders is approved by vote of the members of the Church on the recommendation of the Trustees followng their consideration of the findings of the Remuneration Committee. The Pastors do not participate in the determination of the remuneration they receNe. Trustees and Elders of the Church are proposed by the existing Trustees where they have satisfied themselves both of the need for further Trustees, and thal the person proposed meets the qualifications set out in the Church Constitution. Followng election by the members, training and
induction of new Trustees is overseen by the existing Trustees. who may delegate rtain elements of the inductron process to staff members. Flnancial Revlew The financial statements this year have been drawn up on an accruals basis and include a balan sheet and this Report of the Trustees Incoming resources for the year were £535,139 (2024". £515.756). Expenditure for the year was £497.572 (2024: £484,265)- The surplus for the year was £37,567 ReseNes Policy The Trustees are committed to establishing a levd of reserves for General Funds that will cover three months costs, subject to suffiaent fijnding being available to achieve this. while not hampering the ongoing development ofthe ministy of the Church. The precise level of reserves to be attained will be subject to regular review taking into account levels of activty and prevailing circumstances. For the purposes of short- and mediunFtemi financial management. the trustees are concerned more with the management of working capital. and the heatthy working capital position is entirely in line wtth their policy of holding free resour$ sufficient to fijnd three months of ongoing unrestricted expendtture to cover the eventualty of a material dline in incoming reSoUrs. The Church's funding principally Comes from gifts and donalions made by members of the congregation together with associated Gift Aid. Responsibilities of Trustees under charity law The trustees are responsible for preparing the trustees. annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Praclice). Charity law requires the trustees to prepare ffinan¢ial statements for each financial year which give a true and fair view of the stste of the affairs of the chartty as at the balance sheet date and of its incoming resoUeS and application of resour$, including income and expenditure, for the financial year. In preparing these finanrial statements. the trustees are required to.. 1. select suitable accounting policies and appty them ¢onsistentty" 2. observe the melhods and principles in the Chariiies SORP; make judgements and estimates that are reasonable and prudent" 4. stste whether the applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements., and 5. prepare the financial statements on a going conc£m basi5 unless it is inappropriate to presume that the charity wlll conlinue in operation.
The trustees are responsible for keeping proper accounting records that disdose wtth reasonable accuracy at any time the financial posihon of the chartty and enable them to ensure that the financial statements comply Vth the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of Ihe charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signature This report was approved by the trustees. and is signed on their behaK by.. larne Signature Dale
Independent Examiners Report I report to the trustees on my examination of the accounts of Cty Church Birmingham ('the charity,) for the year ended 3110812025. Responsibilities and Basis of Report As the trustees of the charity you are responsible for the preparation of the accounts in accordance wilh the requirements of the Chariknes Act 2011 {'the 2011 Act.). I report in respect of my examination of the charitS accounts Carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5}(b} of the 2011 ACL Independent Examlners Qualificatlon Since the charty's gross income exceeded £250.000 your examiner must be a member of a body listed in section 145 of the Act. I confim that l am qualified to undertake the examination because I am a member of ICAEW, which is one ofthe listed bodies. Independent Examinerfs Statement I have completed my examination. I confim that no material matters have come to my attention in connection with the examination giving me Cause to believe that in any material respecL' accounting records were not kept in resFect of the charity as required by section 130 of the Act., or 2. the accounts do not accord with those records., or 3. the accounts do not comply with the applicable w]uirements conceming the fomi and content of accounts set out in the Charitses (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair viebv vthich is not a matter onsidered as part of an independent examinat'on. I have no concems and have come across no other matters in connection wth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Independent Examinerfs Detalls Name.. Blake Morris FCA Address.. CKCA Limited No 4 Casue Court 2 Castlegate Way Dudley West Midlands DY14RH
Name Blake Morris Signaturè Blake Morris +DIYJ7 Dale 30 April 2026
Statement of Financial Activities T(1 Prloryoar comlng R•Bourc•i DonAtlons & Legac4es 467.682 47,518 815.210 497.290 Charitabh Acbvities 18.239 16.239. 17.602 Invè%tmertg 2.5n 122 Trndin#A¢tivitsS Olher 742 Total InGOrnlnO iesourtes 487.621 R••ouY¢•• U•#d Ch&ritable Athbes 407.960 50.570 459,530 450,402 Funds GDwmanc8 Costs 1,809 1.809 2.994 Support 37,232 37,232 30.869 ', Othgr 50.570 484.265 Fun¢ Transfers 1 50.501., Fund Transf8rs Out 50.501 122.812 Net IncixninB1Outong 4oe?• 31.4 InvestmEnt Gains (or Lossesi tt Incomlrvaiouwng Resources{tyeforeAsuqt 4Q619 31.49) Asw Revaluabon 40,619 37,7 31.490 Total Fuffld$ 8Tuught Fllard 5.184 378,119 346.629 Tou Funds C8rned FO£[d 413,555 2.131 4t5,7 3n.119 R•pr•B•ntsd Oy l Geneial Fund IUnr8StnLtsdl 7,055 67,055;. 123.wo 48.937 l Re9eNes (DeSrali I Conbnoency Fund ID•s¥Jnatsdl 123.000 109.949 14.2SO 14.250 Buldings iunre$triciedl I statf SuppDrt Fund IRestri¢Ledl 209,250 209,250.. 214.0$0 -1.090 Har¢ship Fund (Rpstnttedl Cty Partn? Fund IRestnetedl 7S5 | Birmingharn Cleve Grsnts {Rq51tdI
Statement of Financial Position Unr¢strf¢ted Re•trtctsd Totsl Prfar Y•#r GutrenlA55ets eash 200.521 194,320 A¢couM$ ReuivaW• 8,774 24.305 6.884 Piepayments 5.258 S.2S6 5.se Toial 2?1.309 6.867 8.176 X6.770 N¢trCJrreM A$5e Flxed A5S&ts 269,689 269,689 272.092 Total 289.689 269.689 2n.092 Accounts Pays8 23.493 4,736 28,229 34.793 Totsi 23.493 4.736 28.229 34 793 Nofvcurrent Lk9bilh5 Long Terrn l Mortgage 53.950 53.950 65.950 Total 53.950 53.950 65.950 Net tentA$S&t5 199.948 Rpmèntsd8y GBneral Fund Iunreltrietddl 87,055 87,055 48.937 RoseNes IDBs1gllatedl 123.000 109.949 ¢antryency Fund IDeYJlbthll 14,250 209.2501 14,250 BU1198 IUntBStnCl 209,250 214.050 staff Support IR8StrLtedl -1,090 Hardship Fund IRe$trith 5,518 City Pamers Fund IRestncttrJl 755 Binningnam Colle¢lw Grant$ (Rostned) Slgnature These accounts have been approved by Ihe trustees, and are signed on their behalf by.. y tLfklS S.gnaiure Irlof U-VtL
Statement of Cash Flows Cash Flowkn Oporatsng Actiyitqs Net SurplJsidehGItl 31,561 31.490 Adiusiments For.. Fixed Asset DepreCian 7.366 LÈSS Ihve$tMèrtGains , AcctyJnts Re¢thvable Decmso -392 PI¥M2nts Oecrease 3DB 4.788 ' Axounts Payablp Inct&ase Oel•rrgd Inwmo Inc13& -38,015 Les$ InterestRe¥£d -122 ' Less Sab ofAsspts •s$ As58t R8vduabDn Ltsan Intet Paid Cash Fltylrwn lfflv••lng Activ Intere$tReceived 2.573 122 S4èsolAssèt$ Liss PurthA$eolAss&ts -2.865 | of IvtrAertts 74 Cayh Flowlrom Finao¢irtg A¢tivityes Loan$ eiVed Less Loan Rgpayments .12.000 -10,454 Less Loan Inwrest Paid 194.320 Cash &leDd of period Ry•s•ntod8v.' G•Dgr81 Fund Iunregtridedl 63.271 58,fjfj0 Reserves ID8&vJnatedl 123,000 109,949 ConlwerKy Fund IDg5agn3l 14.250 Buildings IUnf•sln¢igdl I Staff Support Fund IR•$lnaedl 4.439 ship Fund (Restned) 5,405 City PartD8rJ Fund IRBsthCtddl 8irmingharn ¢0118thve Crants IRe5th¢tedl 755 9.491 TOTAL ReprE#t By 198,813 1bl.320
Notes - Accounting Policies Basls of Preparatlon The financial statements have been prepared in accordan¢e with the Church's goveming document, th8 Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordan wrth the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019)" The Church is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in steding, vthich is the fvnctional currency of the Church. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Golng Concern At the time of approving the financial statements. the trustees have a reasonable expectation that the Church has adequale resources to continue in operational existen for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. Key Risks & Uncertaintles The Trustees have examined the major strategic and operational risks which Ihe Church faces and confimi that systems have been established to monrtor those rtsks so that the ne$sary steps can be laken to lessen them. The key risks are: Insufficient funds to enable fulfilment of vision of church: addressed by budgeting and control., monthly financial reporting.. and the Annual GNing Review process that tops up funding levels in response to needs revealed by Ihe annual budget. Loss of Sunday facilities: addressed by maintaining a good working relationship with the venue. Fund Accountlng Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the trustees for specrfic purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements. Restricted funds are subject to spectfic conditions by donors or grantors as to how they may be used. The purposes and uses ofthe restricted funds are set out in the notes to the financial statements. Incoming Resources Income is re¢ognised vthen the Church is legally enttlled to It after any perf0mlan conditions have been met, the amounts can be measured reliabty, and it is probable that income vdill be received.
Voluntary income by way of grants, donations and gnRs is included in full in the Statement of Financial Activities when receivable. Grants Whe entltlement is not conditional on the delivery of a specific perfomanc8 by the charitable company are recognised when it becomes un¢ondf(ionalty entitled to the grant. Donated servi$ and facilities are included at the value to the charrty where this can be quantified. The value of services provided by volunteers has not bn included in these a¢unts. Incoming resources from grants, where related to perf0mlan and specific deliverables are accounted for as the charitable company earns the right to considerab.on by its perfoNan. Where income is received in advance of performance it is treated as deferred income and included wthin creditors. Resources Expended Expenditure is recognised on an accruals basis as a liabilty is incurred. Charitable expendf(ure comprises those cosls incurred by the charitable in the delivery of its activities and services for its beneficiaries. All costs are allocated betsyeen the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Governance Costs Governance costs include those costs associated wrth meeting the constltutional and statlrtory requirements of the charitable company and include the fees of the independent examiner and costs linked to the strategic management of the charrtable company. Liability Recognlllon The Church has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instrumenls are recognised in the Church's balan¢e sheet vthen the Church becomes party to the contractual provisions of the instrument. Financial assets artrd liabilities are offset. with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabilty simultaneousty- Basic financial assets, which include debtor5 and cash and bank balances, are inrtialty measured at transaction price including transaction costs and are sub5equentty carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities, including creditors and bank loans are inFlial recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequentty carried at amortised cos( using the effective inlerest rate method.
Trade creditors are obligations to pay for goods or servi$ that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as CUent liabilities if payment is due within one year or less. If not, they are presented as non-current liabiltlies. Trade credtlors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities are derecognised when the Church's contractual obligations expire or are discharged or cancelled. Tangible Flxed Assets Tangible fixed assets are inbtially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment Ios5e5. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Freehold land and buildings.. Straight line over 50 years Fixtures and machinery.. Straight line over 5 to 10 years The gain or loss arising on the disposal of an asset is detemiined as the dIffenCe ben the sale proceeds and the carying value of the asset, and is recognised in the statement of financial activities. Cash and Cash Equfvalents Cash and cash equivalents indude cash in hand. deposits held at call with banks. other short-tem liquid investments with original maturtties of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. Penslons The church meets the r4uirements of pensions auto*nrolment legislation by regulady reviewing its staff payroll and ensuring that staff a enrolled or re•enrolled as required and appropriate notifications are sent. The church uses NEST as its autcpenrolment scheme, athough some employees opt out and pay into personal pension schemes. The church makes an employels contribution of 8¥0 of salary into the pension schemes with the exception of the ministry trainees for vthom a contribution of 3 % of salary is offered. Oporatlng Leases There were no operating leases during the year. Taxation The charity is exempt from taxation on its aclivibes because all its income is applied for charrf(able purposes. Judgements and Key Sources of Estlmation Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives.
Notes - Analysis of Income & Expenditure Analysis of Income Current Year VnrMtrfct¢d T¢AI IrKomlng R•sourc• Donabon$ & Lega¢le$ i Donakn 390,457 6,060 3.$17 77.rjs 4fN) 77.63S Grydnts 41,058 41.058 ChaYitsty8 Activ98 84DI EvTrt lrtome 15.399 Invèstsnents 2.573 TradingA¢tivities REntal lTrcome Olhor Other lfflwme Prior Year Unre$tnctsd Re8trictsd Totsi Inc¢Jtning Reyourc•y Donaijons & Legacies 364.1 3.90S 367,906 Gift>id 75.490 354 75,843 Grants 7050 46 491 53.541 Eveni In¢om9 17.482 17.462 Ystrnents Bank Inte$1 Tradlng A¢UvitiFs RentAI Incfjm& Saks Oth&r Other In¢om8 742 Total Incomin9 resourcES 4$S.006 50.750
Analysis of Expenditure Current Year Uniestncte R?stncted Totsl ROur¢+ U$•d 34.$67 935,, 35.503 ' Deprtaaton 5.600 EventCost$ 16.574 GiftslGrants ¢N8n 43,726 1,060 1.060 Payi1 and Penn5 293,650 33.807 327.4S7' Staff C05ts 9.862 YL.444 Governance Costs ' CoverTrance Costs Support Admin 10.665 10,fj65 ' BankChargBs communications 2.1 2,19) 1.440 1,440 Depieuauon l$upportl 1.7e6 1,766 Equipment 2.392 2.392 Premi 18.780 18.780 Other her Expenditure 50.570 497 512 Prior Year Unresirl¢tsd R¥sour¢+$ Uid 34.020. 500 34.520 Depretsation Eventcosts 25.332 25.332 ¢rftslGtants GN8n 35.412 10.841 46,253 other PAyrol and Pern$ 293.732 30.605 324.337., Stsff Costs Governan¢e Costs Governance ¢osts 2.994 2,994 SvppDrt Admin 9,426 9.428 Bènk ChAryes 1,8$8 1.888 CLYnMUn5 1.765 1.765 DEpraOnI8ppOrtI 7,ll18 7,018 E9uipmgnl 1,108 Premises 9.684 9684, Other To1 Tesource5 used 435.B50 48.416 484 265
Notes - Analysis of Net Assets Between Funds Current Year Unrn61rfctsd Rt¢t•d Totsl CuffentAsset 221.309 6,867 228.176 Non-Curr•ntA$sets 269.689 269.ee9 CUnt Liaknlibes 23,493 4.7 28.229 1 Non-CuThÈnt 53.950 Total NÈtA8sets (Asseis Mintss Labra?$} 413,5 2.131 415.687 Prior Year unrès¢& R•knctqd Tdal CufrentA$gets 19.015 206.770 Non-cuttèntAS 272,092 272.092 CutrentLi8bltheS 20,962 34.793 Non-cuttent Lièbdibes 65,9S0 6S.950 rotsl NetA8sets (Asseis Minus L4?0lties} 372.938 5.184 378.119
Notes - Other Volunteers The charty benefits greaty from the voluntary contributions of time and money. Please refer to the trustees, report for further detail about voluntser contributions in the organisation. Independent Examlnatlon Fees Fees payable to the independent examiner for independent examination were.. £2,190 (fee payable in the prior year.. £2,700). Stsff Costs The total staff costs and employee benefits for the reporting period are analysed as follows.. Gross wages and salaries.. £279,954, Employers Nl costs £28,251. Employers Pension costs £23,438 (prior year Gross wages and salaries: £267,909, Employers Nl costs £23,798. Employers Pension costs £21,096) The average number of employees during the year was 12. (the average number of employees during the prior year was 11) No employees received employee beneffts of more than £60,000 during the year or prior year. Key Management Personnel The charity considers ils key management personnel to be its Lead Pastor, Pastors and Operations Manager. The total employee benefits received by the key management personnel (including ernployer national insurance and pension contributions) was £181.570 (2024: 172,385). Trustee Remuneratlon During the year, five (51 trustees received remuneration. For four trustees the remuneration paid during the year was for the employees. role within the charity and not for their role as a trustee. In the case of one trustee, onnecled person was employed by the chartty and therefore the trustee in question was considered to be renumerated. Charty Commission pemiission vS sought and given in line with the Goveming Do¢uments of the charity. Tnjstees received remuneration totalling £177,619 (2024.. £119,669}. This was in line vAth the provisions in the Governing Documents of the Charity. For eight (8} months of the financial year, remunerated Trustees represented more than 50 % of all Trustees in post. Thi5 in the circumstances recorded above and done wilh consent of the Charity Commission and in accordance wrth the Governing Documents of the charity. In addition to his remuneration and employers pension contribution. and as part of his overall remuneration package, C Summers recerved £13,800 (2024.. £13,800) in respect of a lease back arrangemenuservice occupancy agreement on his accomfflodation. This arrangement commenced on 1 st November 2017, and was subject of Clearan by HM Revenue & Customs.
Trustee Expenses During the year the 8 Iruslees incurred out-of-pocket expenses totalling £132 (prior year the 6 trustees incurred out-of-pocket expenses totalling £2591. All expenses were incurred for the day-to-day running of the charity's activities. Trustee Donation$ During the year the total aggregated donations made to the charity by the trustees was £28,520. There were no conditions attached to the donations. lotal aggregate donations from prior year were £33,280) Tangible Flxed As5et$ Fw•glwldPwqity & T•chnkl E4ulpMsrt CtherEqulwM Colt Pib)rto 1slSÈptsmber 2024 1.498 210.000 19,056 5.049 254.170 Addon in financial year 3.633 1,329 4,962 Ttstal as at 31st Auoust 2025 22.145 1.498 210.000 20.385 2$9.132 R•valuation$ Pmrtts 1gtSepwntrM4r 2024 70,Dao 70,000 Athlitlons in finsn¢iAI year Total 85 at 31st Au9USt 2025 70.wo Dèprg¢iation I Pi?rty 1smbgr 2024 16,220 1,496 11,200 18.05$ 5,049 52.023 Addrtions in finAncKql 1.3DO 5.800 Tota as è131JtAuyuSt 2025 17,519 1.498 16.8 18,522 59.368 NgtB4okValu• As at 3tsAuguSt2025 4,626 265.3)O 1,863 Ax at 315t August 2024 2.292 268.800 1,0fy) 272.092
Debtors Accounts Receivable 202W26 1Grftd 14.366,, 6.157 5ff Funa Bal8 ,774 , Trnde DebtotS 1,165 727 24,305 6.884 Prepayments 0?rIptTr 2024126 Prior Yr PpaYmEnts 5,258 5.566 5258 9.58e Creditors Accounts Payable prtor Year 20.574 16.632 Pers$ Tav & SKIAI Security 4.705 . TrAde Credito& Tot 28.969 34,793 Loans AS JtJ1•tAwgu8t202$ As at31stAuguIt2024 53,950: 85.950 65.050
Analysis of Charltable Funds Current Year Fund Mame Opgnin9 tsa¢¢ In¢¢Jrne Exppnditur• Fund A••et RevaluthTh Clo•lng Unr•strtsd ts8neral Fund IUnrtStrKtsdl 48.937 487.621 441.401 -28.101 87,055 214,050 5,6(N) 800 209.250 lunStriCtE Total 262 987 447.001 -27.301 276.305 Deslgvatsd Rerves (Designaiedl 109.949 123,000 Conbnoen¢y Fund I IDegfflat8dl 14.250 14,250 372.936 487.621 447,001 Staff Suppgrt Fund IR•strici) -1,0 44.558 43.469 Hardship Fund IRestri¢tedl 5.518 2.700 6.167 City Psrtners Fund IRestri¢igdl 755 93$ Birningham Collgcbv Grants (Restnetedl 5.184 47,516 $0.$70 2.131 R*s1n¢ied Total 5.184 50 570 Prior Year Balan4• rqstrictsd General Fund I Iunrestnctadl 461.034 429.448 48.937 203.617 10.434 214.050 IUnrestn¢tedl SeI Week8nd IUnrg$thctedl e402 2,430 Tata 343.780 435.0 -109.949 262.¥67 DÉslgnated Rese5 ID8$ignatedl 109.949 109.949 109,849 1LV4.949 UnrestnctEd Total 343,780 465.006 435 8$0 372,936 Re staff Support Fund ,, (ReAtrted) HaShip Fund 39.$76 37.074 5.365 1.803 5.519 City PArtners FUTh IRe$trictgdl 1.075 500 75$ Bimiiwham GrAlfjctiv Granw (Restprtedl 9,491 9,491 2.849 50.750 48.418 5,ie4 Restricted To 2.B49 50.750 48.416 5.184 Y6.529 515.756 4M.265
Fund Transfers DCliP0n Frryn To Amount lffl IwJhl of Inu&ased 3 month re88ry9 limit Gener81 Fund Resees Op&ning balance Ior2024-25 General Fund Contrngen¢y Fund ', Lrt Rèpayment Transfer . G8n8ral Fund .' LoAn ReYrnent TrJnsf8r Buiklknigs RepaymentTran¢f 1 Fund 1.otyj Lo&n REpaymentTransfer GgDgral Fund 1.400 LoAn Rgpayment Trans General Fund 1,000 Lllan Rgpaymenl Transfer General Fund Loan Ropayment TrAnster Generdl Fund Buldin9 1.000 Loan R•payment Trènsler GenerAI Fun¢ Loan RepAymentTrydnst8r General Fund 1.0th) Losn ReYMEnt Tran$fer Genwal Fund 1.0(WJ, LoAn Repayment Ttansfel Fund 1.000 Depr180 banciw tWgter Gene Fund Loan RppayrngnlTransler Generydl Fund BulLYn Fund Descriptlons 14ame DescrfpUoTh General Fund Piimary uThrestnctEd church fufjd 3 months olresetvws Contswoncy Fund Annu81 loc¢ver unfornse8nists Administrativg fuThJ relating to building Fordonation¥ Intende# 10 SuppDrt$taft Financial wpPrfQrpeOe conn&*ed tll the DDnatsons from qraduates to $upwrt Stud8nl Minis staff Support Fund ardship Fund City Partners Fund BInnryh CdlgOt¥o Grdnts Grants eIVed to chuTth OntiNa Transactions to Related Parties There were no transactions related parties during the accounting period. Pensions The charity operales a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance wtth the rules of the scheme.
other Grants payable in the year were as follows: 2025 2024 Grant8to Institution8 Agape Birmingh8rn Cty Mk83ion Church Mission Socl FIEC Friends Intpmatronai Int8rserve OMF IntemathJnstUK WycLiffe UK Ltd 0paratn Mobibsation UCCF Mustard SBpd Foundat Church Centr81 WestSmethwid(ConyAationalChurch Grants of le88 that£1,000 9ach 11C#I 11 8.0¥2 4>25 31,393 *128 Grantstolndtr¥lduat8 10.250 46J78