Trustees’ Annual Report For 1 September 2020 to 31 August 2021 City Life Church Chapel Hill Truro TR1 3BD Registered Charity no. 1174403 ## **Trustees** Matt Noble Pastor Helen Holmes Church Secretary Ian Pearce Treasurer Rosie Gordon Deacon Helen Lewis Deacon Michael Cutler Deacon Malcolm Salmon Deacon (resigned December 2020) Graeme Penwright Deacon Hannah Harris Elder Sharon Patterson Elder Barney Trevivian Elder City Life Church has appointed the Baptist Union Corporation Ltd to be the Holding Trustee of the property. ## **Structures, governance and management** City Life Church is governed by a constitution which was approved by the church meeting on 8 November 2010. City Life Church was registered as an unincorporated association with the Charity Commission on 29 August 2017 under the church’s former name of Truro Baptist Church. (prior to this date the church was an excepted charity and was not required to register with the Charity Commission). The church meeting passed a resolution on 23 September 2020 to change the church’s name to City Life Church Truro and this was registered with the Charity Commission to take effect from 1 January 2021. Trustees are appointed at a Church Members’ meeting. Charity Trustees shall serve so long as they have the support of the Church Members’ Meeting and (except for those in pastoral office) shall be actively appointed and reappointed at least once every three years. At City Life Church deacons are responsible for: - Financial management - Management /development of buildings - Meeting our legal requirements (e.g. Equality Act, Safeguarding, Health and Safety) - Oversight of the church's activities (linking with the ministry team leaders and eldership) - Oversight of administration - Welcome and assimilation of new people to the church - Oversight of fellowship fund - Seeking to maintain unity in the Church 1 Deacons meet every other month to consider the business matters of the church as listed above. Once a term they meet with the ministry team leaders and elders, and are encouraged to attend all church meetings. The elders together with the Pastor, take the roles of: Establishing and encouraging the implementation of the overall vision for City Life Church; Spiritual discernment and oversight; Overseeing significant pastoral issues; Supporting the pastor in the development and delivery of the preaching programme; Consideration of mission and outreach opportunities; Praying for the church and community; Providing support to the pastor. Trustees are members of the church and bring experience in leadership, accounting and workplace management. In addition to the Trustees the following positions have been recognised either as paid or voluntary roles to lead the following ministries: Paid positions: Pastor Assistant Pastor (Children) Administrator Pastoral Assistant Youth Worker Toddler Worker Voluntary positions: Assistant Pastor (Whole Life Discipleship) Treasurer Secretary Welcome team co-ordinator Prayer co-ordinator Supporting Missions Small group leaders eg. Alpha, Home groups Training and guidance are provided to the Trustees and team leaders as required. ## **Safeguarding** The church recognises its responsibilities for the safeguarding of all children and young people under the age of 18 and adults in need of care and support, regardless of gender, ethnicity or ability, as set out in the Children Act 1989 and 2004, Working Together to Safeguard Children (HM Government 2018), and Safeguarding Vulnerable Groups Act 2006 amended by the Protection of Freedoms Act 2012. The church has a robust Safeguarding policy that is reviewed annually by the Designated People for Safeguarding and approved by the Church Meeting. Staff and volunteers are required to attend training every three years. 2 ## **Objectives and activities** The principal purpose of the church is the advancement of the Christian faith according to the principles of the Baptist denomination. The church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world. The church undertakes the following activities: - regular public worship, prayer, Bible study, preaching and teaching; - baptism, as defined in the Union’s Declaration of Principle; - the Communion of the Lord’s Supper which shall normally be observed at least once a month; - evangelism and mission, locally, regionally, nationally and internationally; - the teaching, encouragement, welcome and inclusion of young people; - nurture and growth of Christian disciples; - education and training for Christian and community service; - giving and encouraging pastoral care; - supporting and encouraging charitable social action in the United Kingdom and abroad; - encouraging relationships with, and supporting, Baptists and other Christians. Public benefits include: - provision of sacred spaces and worship services - contributing to the spiritual and moral education of children - providing pastoral care to those in need - carrying out, as a practical expression of religious beliefs, other activities such as relief of poverty, parenting courses, money management courses - providing church building for other activities that support our religious beliefs including support groups and counselling - supporting good mental and physical health Services we provide: - worship services - groups for children and young people - parent and toddler and parent and baby groups - use of building for activities that support the community e.g.support groups - building available for the community to hire - pastoral support for congregation and wider community - community space for Christian prayer How we advance religion: - City Life Church provides a place of worship and a House of Prayer. - The church provides pastoral care through home visits and working alongside partner organisations such as Christians Against Poverty. - The church provides activities for youth and children which teach the Christian faith. - The church runs Alpha courses to allow people to explore the Christian faith further. 3 - Existing followers are encouraged to pray and read the bible regularly and to meet with other Christians to support one another in their faith. The church provides small groups to facilitate this. - The church supports outreach work including running a community cafe, speaking to people on the streets about Jesus, community focussed worship events and resourcing individuals to represent Jesus wherever they are placed. ## **Achievements and performance** ## **Church services/acts of worship** City Life Church provides regular acts of worship including weekly morning services, including provision for children and young people. Communion is also included in the morning service at least once a month. We believe these times together are essential in building up faith, preparing us for the week ahead and providing opportunities for us to connect with one another and most importantly connecting corporately with our heavenly Father. The impact of COVID 19 on this area of our work has been significant throughout the year. We continued to livestream our services during the two periods of ‘lockdown’. We were pleased to be able to have people back into the building as soon as we could and we have been exploring new patterns of how we gather week by week. Our weekly gatherings continue to be times when we gather together to worship, look at the Bible, encourage and pray for one another. In May 2021 we changed our constitutions to allow us to have hybrid meetings Baptism is encouraged for all who have made a commitment to make Jesus their Lord and Saviour. In the last year two people were baptised. We continue to give a priority to preaching and teaching from the Bible whilst at the same time encouraging everyone to engage with the Bible for themselves. We recognise that, because we are all different, we all do this in different ways, so we continue to have a variety of people sharing, and have developed a number of different contexts in which this should happen (Sundays, mid-week groups, Word on Wednesday, one to one discussion, WhatsApp groups etc). In addition, we have prepared a number of individual reading plans for people to follow themselves. These have covered a number of different books of the Bible (including Philippians, Hebrews and Revelation). ## **Prayer** As a church, we believe in the power of prayer, that God hears our prayers, and also that he answers us and speaks to us. “Prayer is the practice of the presence of God” and as we are instructed by James (4:8), “Draw near to God and He will draw near to you”. Prayer is something that we all can be involved in and as a church, prayer is central to our lives. Following lockdown for much of last year, it has been a joy to see The House of Prayer back in use on a regular basis, and to be able to use it for private prayer and for small gatherings under Covid rules. 4 We have been very glad of the use of Zoom to meet for prayer too, during the year, which has sometimes meant more people being able to attend prayer meetings. Prayer has also continued with a loyal group meeting regularly on weekday mornings to pray for the city. There have also been several half nights of prayer which have been held on Zoom and more recently as blended events with some folk meeting in the church and others joining the livestream. Prayer requests have continued to come in regularly for members and for their families and friends’ needs through our Get Connected WhatsApp group and also our new City Life Church Prayer Channel Facebook page, giving us all the chance to join in prayer for each other. Prayer also continues in countless other places - both seen and unseen, in the church and offices, as well as in the homes and workplaces of all our members and worshippers, in home groups, prayer triplets, at prayer gatherings, meetings and on many other occasions. Our regular intercessors group has continued to meet each week to pray for the needs of our church family, its members and all that family life of a church entails, praying for individual circumstances as well as corporate and community situations. Early in the year we continued to meet online or in private, but once the weather improved, we met in private gardens. It is not always possible, but sometimes we are able to hear the testimonies of those who have received an answer to prayer, and what an encouragement that is to us all, in strengthening our faith and offering hope. And for those occasions when we don’t know how to pray, we should remember the words of Max Lucado: “Our prayers may be awkward. Our attempts may be feeble. But since the power of prayer is in the one who hears it and not in the one who says it, our prayers do make a difference." ## **Working with other churches and Christians** We recognise that we are part of the ‘body of Christ’, the wider church in our city, county and further afield. We have maintained our links with St Austell Baptist church. We are part of Churches Together in Truro (CTT). The pastors have met together regularly to pray and the churches have gathered to pray and worship together. We host the CTT intercessors group in the House of Prayer who meet monthly to pray for the city. We also host a monthly Prayer for the Persecuted Church event using resources from Open Doors to pray for Christians in challenging circumstances across the world. During lockdowns we continued to connect with the wider church family through online events organised by Baptists together and SWBA. ## **Children** We continued to maintain contact with children and families through Covid with activity packs sent to their homes before we welcomed the children back to their 5 Powerhouse groups. It's been brilliant to meet together again to explore faith, encounter and have fun together. We have an amazing Powerhouse team who are all totally committed to sharing the good news of Jesus in age appropriate and very creative ways. Schools work continued through lockdown using YouTube. Assemblies and RE lessons were recorded and circulated to local primary schools. In person assemblies started again in the summer term. ## **Toddler and Baby Groups** After the lockdown restrictions eased we welcomed back families to our four weekly sessions. These sessions are smaller in number to meet restrictions but have been really well supported and continue to offer a great opportunity for us to come alongside our families and enjoy the privilege of developing relationships with them. We have an amazing Toddler team who faithfully come along every week to run these sessions. ## **Young people (11-18s)** Our new youth worker started in September 2020 after we had been without one for a year. We were then able to launch two groups for our youth work, one for years 6- 8 and one for years 9 +. Youth AM meets in the morning fortnightly and Youth PM meets weekly in the evenings. Throughout the past year these groups have been a mixture of face-to-face sessions and Zoom sessions depending on Covid restrictions. We have looked at varying themes over the course of the year, from ‘key Christian words’ and what they really mean to a series on the ‘I AM’s’ in the Bible. During this year our youth worker went on 3 months maternity leave and during this time the youth work was covered by a committed group of volunteers. In the summer we held our own ‘Youth Camp’, camping on land belonging to one of our church members- 10 young people from across the groups attended and we spent 3 days studying Psalm 23 together whilst also having fun through various activities including a water slide, iBounce and various games. Throughout the year the youth team have also met sporadically with year 12 & 13s in coffee shops to support them on a deeper level. ## **Pastoral care** The majority of pastoral care that takes place in the church is naturally happening daily in many ways, for example, through friendships and one to one contact, including providing meals, lifts, accommodation, meeting up to listen over a cup of coffee and praying for one another. Alongside this the Pastoral Assistant has been providing support and activities in the following ways, but we know this is just one aspect of what goes on. Pastoral Support - visiting individuals (within the restrictions of the pandemic) particularly to support and encourage those who are struggling with physical and mental health conditions. 6 Lanterns – working with Christians Against Poverty supporting leadership of a group for both CAP clients and others through teaching, prayer and discipleship. New Start – supporting adults living at New Start which is a housing scheme for homeless people with support needs, including those with alcohol, drug and other addictions and mental health problems. The church has been able to establish a music workshop with the residents which allows them to enjoy their musical gifts and prepare for a performance. Evangelism on the streets of Truro- this includes using sketch boards and opening questions to give people the chance to talk about life and God and hear a bit more about who Christians say God is. For those who are interested, more resources and signposts are given and prayer is offered. A number of people from across the Truro churches have been involved in this ministry in association with Open Air Campaigners (OAC). There have been several commitments to Christ and some people have connected more with God and church through this activity. This has also been a great way to develop people’s confidence in sharing their faith. Hospital Chaplaincy-throughout the year our pastor continued to support the local hospital as a voluntary chaplain. - Supporting practical needs we have been able to support a number of our church contacts and local homeless organisations with provision of food parcels, clothes and furniture. ## **Growing as disciples** With pandemic restrictions in force through many of the months of last year, we worked creatively to support the church in their walk of faith including: - Whilst the building was always open to those who couldn’t connect online, all our services were livestreamed on Facebook with live interaction so that we could worship and share together each Sunday. All services and teaching resources are also now available on the church You Tube channel. - Ongoing encouragement through the Get Connected WhatsApp group - Providing guided bible reading plans so we could share together - Online mid-week bible teaching with a discussion group - Delivering handmade gifts with ideas for reflection during Advent and Lent - Opportunities to meet outside including prayer gatherings, our Christmas carol and Easter services, breakfast on the beach and picnic in the park. - Individuals were encouraged to support one another through phone calls, meeting up one to one outside and letter writing. - As restrictions were lifted some smaller groups were able to meet in homes or in the church building to share life, study the bible, pray and support one another. - We ran a successful online Parenting for Faith course which supported around 30 parents and grandparents in sharing their life of faith with the children in their lives. 7 ## **Trelander Community Work** The Trelander café was finally restarted in August 2021 after a 14 month break due to the Covid restrictions. After our part-time community worker stepped down to take up employment elsewhere, an enthusiastic team has re-formed to bake cakes, serve tea and coffee, cook bacon and eggs, interact with children over crafts and talk and pray with people. The first session back was well received with many regulars returning as well as some new faces. Our aim is to bless the local community with high quality home cooked food and provide a really comfortable space for everyone to enjoy being together. Where appropriate, prayer is offered for needs that are shared. The local councillor runs his surgery alongside the café and warmly welcomed the return of the team. Two of the team have also joined the Trelander community centre committee to input into the smooth running of the hall which is a real asset to the community. For Christmas 2020 we delivered homemade cake and a Christmas card with messages of hope to all the houses on the local estates. We received messages of thanks for bringing some joy during that difficult winter. ## **Mission** Our focus is also beyond Truro and this is reflected in our support of a number of different individuals, agencies and organisation in the county, nation and beyond. We give financial support to BMS World Mission, Baptist Home Mission, Youth with a Mission, Children of Hope Kenya, Open Air Campaigners, Breathe Communities Penzance. We also give to different causes as need arises, and as part of our special Christmas appeal. We support two couples serving overseas with BMS World Mission and give regular financial support to a full-time worker with YWAM Orlando. One of our young people was supported by the church family as she went on gap year short term mission with YWAM in Switzerland and North Africa. As a church we have pledged up to 10% of our income to outside causes for God’s kingdom to increase on the earth. ## **Use of our buildings** We are blessed with a large building which we have sought to use effectively to deliver the vision of the church – either through our own organised activities (such as Toddler and Baby groups, Youth group, Exercise class, small groups and Dads and Kids) or through others who use our building and who share our aims. With the relaxation of restrictions across the year, we were able to welcome essential support groups into the building from October 2020. We also hosted a workshop run by Cornwall Refuge and private singing lessons later in the year. The building is generally let out for a small number of commercial lettings. This income usually helps us deliver our vision, and this year we were happy to act as a polling station for the local elections. We also have the House of Prayer and meeting room in an adjacent building. The House of Prayer is available any time of the day or night and has been used by both 8 church members and other Christians for prayer gatherings. The meeting room is often used for counselling and pastoral care. ## **FINANCIAL REVIEW** This is the second year that Covid has impacted on Church finances. There was a period of lockdown last Autumn where nearly all Church activities stopped apart from those that could be supported online. Otherwise since lockdown was lifted, services and other activities have started to move forward to a degree of normality. ## **Income and Expenditure** ## **Income** City Life Church financial year is from 1[st] September to 31[st] August each year. Church members provide our main source of income in the form of cash offerings, covenanted income, donations and Gift Aid. Cash received through the weekly collection baskets stopped in the last financial year. Most of those who used to use weekly envelopes, converted over to periodic cheques or setting up a regular bank standing order. We definitely have lost the more casual giving that took place as the collection baskets were handed around the congregation on a Sunday. The loss to the Church is around £7000. As we get more used to worshiping together, this may pick up as there is a collection box available in our foyer. Overall our core income has held up this last year compared to that of the previous year, which is a blessing. Our unrestricted income totalled £175,825, just over £40,000 more than last year. This was largely down to a bequest of just over £38,000 from a late member. Restricted income totalled £10,285. We received donations totalling £21,685 which was nearly double the figure for the previous year. The Church also benefitted from the Government’s Job Retention Scheme as we flexibly furloughed all our staff for varied periods from November to March. This gave an unexpected income from Government grants of £3858. In addition, there was an exceptional offering at Christmas to support a chosen organisation/charity. This year it was ‘Christians Against Poverty (CAP). ## **Expenditure** Our total unrestricted expenditure was £136,559. Restricted expenditure was £2,538. The effect of Covid certainly kept several areas of expenditure in check. This particularly applied to heating, catering, and outreach activities. 9 As a Church we aim to give at least 10% of our core income to outside causes: BMS Home Mission, BMS World Mission, Children of Hope (a Kenyan Charity), and to a number of our members involved in external Christian organisations. We had one change of some consequence this year with our Minister moving out of the provided Manse into a property that he purchased, which is now the new Manse. We have rented out the old manse which is bringing in income. In line the Baptist Union approved process, we rent back the new Manse from the Minister as a tax-efficient way of providing ministerial accommodation. These arrangements were implemented under guidance of the Baptist Union. There were some exceptional costs to bring the old Manse up to rental standards. We also paid off a loan on the Garden Office which stayed with the old Manse. These two items of expenditure totalled just over £5000. ## **Funds and Balance Sheet** The Church has three bank accounts: GENERAL FUND – Main bank account for the Church. The balance at the end of the year was £16258. TBC TOGETHER FUND – This funds community work that was undertaken on the Trelander Housing Estate. There was expenditure of £833 last year. This project has more or less stopped. The Trustees met earlier this year and agreed to designate the remaining balance of £1651 to be used for general fund purposes to support the work of the Pastoral Assistant, who spends time each week supporting clients of a local charity Addaction. RESERVES AND GRANTS BANK ACCOUNT – The Church has not had to draw down any money from the reserve bank account this last year. The closing balance was £73,678. It is planned to use £13,000 of this to help balance the books for the coming year. ## **Reserves Policy** The Trustees of every charity are required to establish and record a reserves policy. Reserves are those funds which are designated to meet an emergency situation where a significant source of income has gone, or has been reduced, or a significant need to spend has arisen. CLC has one operational reserve set up on our main General Fund bank account. This is an undesignated reserve of £8000 on the General Fund. This was increased from £3000 to £4000 in September 2015 following approval from the Trustees that month. This was increased again from £4000 to £6000 in September 2017 following approval from the Trustees, was further increased to £7000 for 2018/19 and again in 2019/20 to £8000. With our current liabilities, this figure will not change for the following year. There are two key risks: _1._ An amount might be needed to meet an unforeseen emergency or other unexpected need. For the Church, this mainly centres on the fabric of the old Manse, the Church and Cusvath House. _The maintenance budgets for_ 10 _the Church premises and the Manse have been increased over the last four years although this was paused for 2020/21. Any major maintenance project should be funded from the balances held in the Reserve bank account._ _2._ One or more key donors leaves the church leading to a reduction in income. This suggests having reserves equivalent to a number of weeks of income to allow time to encourage greater giving or to cut-back on expenditure. _A key donor leaving could lead to a shortfall of £8000pa. The reserve now stands at £8000._ The operational implementation by the Treasurer is relatively straight forward. A reserve has been established as a line in the budget. This means the bank balance must not fall below the reserve. However, as a precaution, if the balance is close to the reserve, the Treasurer will report this to the Minister. Depending of the circumstances, the Minister and the Treasurer will determine whether the matter is brought to the Trustees. If it does fall below the reserve figure, the Treasurer will note the date, the balance and any relevant circumstances. This will then go the Trustees. The overall management of the budget, including the reserve, is put on the agenda of the Trustees’ Team every two months. If the reserve issue is serious, the Minister may require an ad-hoc meeting of the Trustees. In keeping with the reserves policy, funds are maintained to meet foreseeable recurring expenditure. ## **Internal Controls** The Church accounts are maintained on Quickbooks. Payroll is processed on the HMRC Basic Payroll Tools online software. The Church accounts are in the ‘Payments and Receipts’ form. The Treasurer updates the accounts each week from the General Fund weekly bank statements and monthly for the other two bank accounts. Therefore, the accounts are matched to bank balances as the accounts are updated. The budget is prepared during July and August and is presented to the Trustees for discussion and approval in time for presentation and approval at the Church Members’ meeting in September. The Treasurer produces profit and loss reports to a defined standard every quarter which are presented to the Trustees’ Team. There is always a standing item on Finances on the Trustees’ Meeting held every two months. ## **Outlook for 2021/22** The budget for 2021-22 shows that CLC has a balanced budget. To meet this the Church may have to draw down up to £13000 from our Reserves bank account. With this we will be able to meet our planned commitments for the year ahead. Our planned core expenditure is more than our core income. Similar to the 11 previous two years. We have substantial reserves of nearly £74,000 to draw upon for this next year and for the future. We have secured three grants of £12486 from the Cornwall Council Community Fund. £8000 will be used for the outreach work for parents and toddlers by the Children’s’ Team. The third grant will fund a new venture to help disadvantage people, who have been given accommodation, by using donated furniture to help furnish their new accommodation. Our income has been stable for the last two years. Like last year, it has been difficult to forecast expenditure on the budgets that we have control over. The majority of our expenditure is spent on staffing costs (65%). In addition, there are other essential elements like insurance, heating rates etc. On the other areas of discretionary spend, there have been modest increases as we expect a more normal year of activities. For each month next year, the Treasurer will be closely monitoring our income and expenditure against budget. For expenditure, it is imperative again that we keep with allocated budgets. The aim of this budget monitoring during the year, is to keep as much money as we can in our Reserve account. The current account bank balance going into this year ahead is £16258 and the projected closing balance is £9,638 ## **Declaration** The Trustees declare that they have approved the trustees’ report Signed on behalf of the charity trustees Matt Noble Pastor Helen Holmes Church Secretary Date: 21.11.2021 12 CITY LIFE CHURCH FINANCIAL STATEMENT FOR THE YEAR ENDED 31 AUGUST 2021 crry LIFE CHURCH FINANCIAL STATEMENT FOR THE YEAR ENDED 31 AUGUST 2021 CONTENTS Pa9• Receipts and Payments A(Lount Ststsment of A88ets and Llablllt188 Notes to the Accounts 3to6 CITY LIFE CHURCH RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 Unrestrf¢ted Fund8 Rastrlcl•d Funds YE 3110812020 Total 31m8r2021 Total Not• Income r•e•lPts Church income Income for outslde causes 175,825 8,612 1.074 184,437 1,074 142.965 13.537 Total recolpts for y•ar 17 185511 15 Charltablo paym•nt• Mln15ter and Staff costs Old & N8w Manse 8xpgn8e8 chU￿h preml668 Fellowshlp expenses Glvlng to outside c8u8e8 Other expenses Admlnlslratlve expen8e8 87.926 11.858 13.440 6.470 12,249 1992 2.624 87.926 11.858 13,440 7,255 13.323 2,671 2,624 79,229 4.478 18,163 12.271 24.873 14,923 1,725 785 1,074 679 10 Total payments for y•ar 139 N•t r•c•lpts for year 39,266 7,148 46,414 O￿nIng Bank b•lanco8 45.171 44,331 Clo•lng Bank balanc•• 91,585 45,171 Not•: Closlng bank balan¢•s: Goneral £16256: R•8•rv• & Grarbts £73678; Tog•th•r £1651 TOTAL £91 $85 Page I CITY LIFE CHURCH STATEMENT OF ASSEfs AND UABILMES FOR THE YEAR ENDED 31 AUGUST 2021 Unr•strfctod Fund• R•slrfcted Funds 31108r2021 31108r2020 Cash Funds General fund Reserve & Grants Together 16.256 65.678 16.256 73.678 1.651 31,936 10.750 2,485 1.651 91 Othor Mon•lary Assots Glftaid claimed but not recelved Company Barclaycard ac￿tsnt cred Uablllll•• PAYEINI liability for July & Aug Independenl Examiner5 Fee BU DB Pension DeficSt' Company Barclaycard Unca8hed ch8qU88- None 6824 6.824 8,186 408 1.044 200 34,600 705 200 34.600 705 100 40,100 NOTE 12 Non-monetary A•8•ts Held ft)r Church's own use: The Church 18 the benefk481 owner (subject to thè relevant trusts) of Ihe following assets, the legal trfe of whlch 18 hèkl by the church's CU8todian (thè Bapts'8t Corwration Ltd), 3110812021 Church premi888 (at insured value) Church m8n8e (at purchase prlce in 2007) Th8 church also owns fixtures fumtture and equipment (at insured value) 2,422,367 249.950 134.576 The Accounts and Slatsm•nt of Ass•ts and Uabllltl•s aro approved on b•hall of th• Board of Deacons and Memlxrn: AGM Chalr Socr•tary Date: /)1 /J)ai Page 2 CITY LIFE CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 1. ACCOUNTING POLICIES Accounts have bèén prepared on the receipts and payments basls and comply CharfUe8 Act 2011. Unmtrfctod Funds R•strI￿od Funds 31m8r2021 3110812020 2. CHURCH INCOME Covenants Cash offerings, envelo￿, CAF Giftaid reclaims External grants. (Incl. HMRC JRS) Don8tlon8 Legacy - Peter Mlichell LetUng8 Old Manse Rentsl T¢)ddlers Mlsc. Income: Youth Sub8 and Sodal Events 71.845 12,471 21,192 71,845 12.471 21,192 14.858 21.685 38.478 724 2.278 72.125 19,928 21.023 7,791 11,174 21.685 38.478 724 2.278 1,359 612 8,698 42 965 3. INCOME FOR OUTSIDE CAUSES Noah Fe81 Extemal Grant for the Golder8 Extemal Grant for Toddlers BMS Worfd MIs81on Christlan Aid Chrlstmas Appeal (CAP St K88 Church) Children of Hope 481 10,409 1,400 160 1,074 1,074 769 20 074 * Grants Two grant applications approved for Toddlers Comvrnll Communlty Fund - £3000 arKI £81X)O Page 3 crry LIFE CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 Unro8trict•d Funds R•strldod Funds 31m8A021 3110812020 4. MINISTER AND STAFF COSTS Minlster NOTE 13 Gross stipènd and 8mployefs Nl Pension Fund contributions Mlnlsterf8 expen8es b. A88L Pastor- Youth Gross salary and employerfs Nl Pension Fund contributions Expen8e8 c. Chlldren'8 Pastor Gross salary and employ8fs Nl Pension Fund contributions EX￿n888 d. L••d Admlnlstrator Gross 8818ry and employerf8 Nl Penslon Fund contributions o. Pastoral A••lstsnt Gross $818ry and èmpioyels Nl Expén8es f. Hannah Harrls Exp•n••8 g. Toddl•vs' A8sl$tant 29373 7014 607 29,373 7,014 607 29,488 7.204 1.049 10.146 624 214 10.146 624 214 1,776 95 691 12.157 613 12.157 613 12,245 599 12.339 638 12,339 638 12,529 624 8.979 8.979 334 174 4,714 7,639 626 174 4,714 4,663 5a OLD MANSE EXPENSES Old Manse expenses Garden Office Repayment8 Man8e repalrs and m8int8nance 3,058 2.653 3.479 3,6 782 3479 Sb NEW MANSE ExpeNses New Manse Expenses Support Paym8nts 2670 2,670 6. CHURCH PREMISES chU￿h repair5 and maintenan¢e Church 8qulrMMnt Church insurance Church ga8 & elecffidty Church water charges Telephone and IT Cleanlng, caretsking and gardening 3.234 3,IYJ1 2.438 2.776 738 3.234 3.001 2.438 2.776 738 926 327 5,929 4,985 2,433 2,789 751 928 348 327 13.440 13.440 18.163 Page 4 crry LIFE CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 Unrostrlctod Fund6 R•8trlct•d Fund$ 3110W2021 3110812020 7. FELLOWSHIP EXPENSES Children'8 mlnlsty Fellowship fund Music Gopyrigm licence Youth exper)dlture Outre8¢h TBC Tog8ther- Trelander Tralnlng Catèring Visiting Speaker8 Other 859 540 1.463 545 1,602 859 540 1.463 3,253 778 1.182 154 1,647 561 1,705 982 1.050 959 1,602 785 423 785 423 50 9)2 8. GIVING TO OUTSIDE CAUSES OAC BMS World m5881on SWBA Home Ml&8ion YWAM Children ol Hope Amb868adors for Chrfst Other- Noah F88t Chriytian Aid Chd8tmas Appeal - CAP Homeless - Food parcels Penz8nce chU￿h plants'ng 2,863 2.040 2.040 2.240 1.020 2.863 2.040 2.040 2,240 1,020 2.310 2,200 2.040 2.440 1.080 85 600 350 1,074 1.320 719 12.209 1.800 1,800 9. OTHER EXPENSES Soc181 events Miscellaneous ' 679 679 1.992 9,961 4,962 1.992 ' 2021 Church Retxandlng £1893 10. ADMINISTrATION COSTS Independent examinef8 fee Bank Charges Ststionery 8fKI envelopes Photocopylng and Pfinting Petty cashlP08tsge Subscriptlons 100 382 157 100 100 157 172 795 144 514 910 910 Page 5 CITY LIFE CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2021 11. RESTRICTED FUNDS Fund nam• At 1st Sept 2020 Ineorning R•wurc•s •xp•nd•d At 3181 Aug 2021 Chrf8tmas Appe81- CAP Trlp8 Grants (Reserv88 bla) TBC Togéther 1,074 612 8.000 1,074 612 8,000 1,651 Totsl 12. BAPTIST UNION DIRECT BENEFrr SCHEME The Churchls an employer partkipatlng In a penslon scheme knth¥n a5 the Baptlst Pen5k>n Scheme I'thè Scheme"), whi¢h1s adminlstered by the Pen51on Trustee18aptlst Penslon Tn￿t Llmltedl. The Seheme Is 4 separate legal entrty and the assets of the Scheme are held separatety from those of the Employer and the other partklpatin8 em￿0ver$. Beneflts in respect of seThKe prkm to l January 2012 are provkled through the Defined Benefft IDBI Plan whhln the Scheme. The maln beneflt5 for pre-2012 servke were a defined benefft penslon of one eb8htleth of Flnal Mlnlmum Pensionable Income for each year of Penslonable Serrfice. together with a￿d￿lonal penslon In respect of premlums pakl on Pensionable Income in excess of Mlnlmum Pensionable Income. The Scheme. prevlousty known as the 8aptist Minlsters, Penslon Fund. started in 1925, but was closed to future accrual of defined beneftts on 31 D￿mber 2011. A fomial v•luatk>n of the Defined Benefit IDBI Plan was performed at 31 December 2013 by a professkmalty qualrfled Actuary using the Projected Unlt Method. The market value of the DB Plan assets at ihe valuation date was £162 mllllon. The valuatlon of the D8 Plan revealed a defitil of assets compared whh the value of Ilabllities of £84 mllllon lequfvalent to a past service fundln8 level of 66%). A full valuatlon of the DB Plan takes place every three years. The estimated defidt as at 31 De￿mber 2019 wa5 £18m. The defldt Identrfled at the prevlous valuatlon, as at 31 December was £93m. There have been some positive developments ovei the three year perl¢xl whkh have led to thls 518nlficant redurtion In the deficlt. Our Church has been a(fvised that the cost for the church to buyout thelr Penslon Sd￿me Ilabl1￿￿5 at Is approxlmatety £346fy) (At end ot July). 13. MINISTER'S REMUNeRATrON The Minister acls as one of the church's trustees ind recelves remtsneratlon and othei benefrts In wpert of manse accommodation owned by the church Pa8e 6 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examlnerfs report on the accounts pctinti A CiTrl Ll RG cttuec Si AutruST 2021 Charfty no IW any) 11IL+wo3 8•t on p•9•• (Ihe Tnrf fLY th8 year endwj 31 10 2021. ba•1• ol r•wt of tha ￿X)unts kn o(x¥yrlm T*Alh Iha roquir•ments af tho ChaTltl88 Act 2011 fth• Aer I reprAt in my exarthalkn ofthe Tn￿￿$ aco)unts cwrfed out 8edlon 145 of tho 2011 Act WKI In corrylThJ oth my exa￿na￿on, I lo1￿￿*d th& 8ppbNe Dke(Ahx* glbw by the Charlty Commlfjfylon thf ee(kn 14q6Xb) oltha Indep•nd•nt I hrn (a)mW&3 my ex8mln8kn. I confTh thgt no rnaterknl makn have •xamln•rfs •tatom•nt C4)mtr to ry attenlkn