NORTHGATE CHURCH
TRUST
REPORTS &
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31ST MARCH 2024
Registered Charity No
518346

NORTHGATE CHURCH TRUST
Page I
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
CONTEWS
Pa
Charity information
Report ofTrustees
Independent Examiner's Report
Statement of financial activities
Balance sheet
Funds statement
Accounting policies
io-ii
Notes to the financial statements
12-17

NORTHGATE CHURCH TRUST
Page 2
CHARITY LEGAL & ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2024
Charity Number
518346
Governing Instrument
Declaration of Trust
l Amended)
128th November 19861
29th July 1976
Trustees
Richard Nutt
Chair
Gerald Sidery
Dave Hopper
David Davies
Treasurer
Secretary
Rachel Gray
Joanna Nutt
Resigned 24th April 2023
Resigned 24th April 2023
Appointed 22nd April 2024
Nick Pengelly
Elders & Leader5
Gerald Sidery
Lin Sidery
Nick Pengelly
Sue Pengelly
Jenni Ogden
Joe Bullen
Principal Address
North8ate Church
Upper Northagte Street
Chester
CHI 4EF
Bankers
National Westminster Bank plc
Chester Branch
Independent Examiner
Bruce Roberts & Co Limited
Chartered Accountants
Unit 10, Edison Court.
Ellice Way.
Wrexham LL13 7YT

NORTHGATE CHURCH TRUST
Page 3
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31ST MARCH 2024
The Trustees submlt their annual report and the financial statements for the year ended 31st March 2024. The
Trustees have adopted the provisions of 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 the
Republic of Sreland IFRS1021 issued on the 16 July 2014 and with the Charitie5 Art 2011.
The Trustees have complied with the duty in the Charities Act 2011 to have due regard to Ipublic interest) guidance
published by the Charity Commission.
Purpose of the charity as laid down by the Trust Deed
The objects of the charity, as stated in its declarations of trust dated 29th July 1976 (amended 28th November 19861,,
- The advancement of the Christian faith and the worship of God
The relief of persons who are in conditions of need, hardship tsr distress. or who
are aged and sick .
The advancement of education on the basis of Christian principles.
The activities undertaken by the Church to further its charitable activities for public benefit during the year:
Conducting meetings
Running Community Projects
Organising activities and groups
Working closely with other Christian organisations.
Working with Asylum Seekers and Refugees- principally from Iran.
Extending the work with the African Community and University Community.
The charity has achieved:
Maintaining the church membership
Continued 5UPPOrt to projetts for the advancement and education of the Christian faith
Maintaining the charity's a55ets and income.
Fin3n¢Tal Review
The Charity's income increased from £220,775 to E285,533. The increase was primarily due to receipts of grants and
special offerings received in the year to renovate the Church Back Hall roof. The level of core tithe income from
members was maintained in the year. The Trust maintained its level of expenditure accordingly. The restoration of the
church roof cost £90,112. This was covered by grants and donations raised. The performance of the charity was
consistent with the prior year to end up with a decrease of £15.489.

NORTHGATE CHURCH TRUST
Page 4
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31ST MARCH 2024
Investment policy
The charity has adopted a policy of investing in low risk. high return investment account with Kingdom Bank.
Fund ralsing
The charity relies on voluntary donations from its members for its income. The charity does not employ professional
fund raising bodies.
Resources expended and services
Expenditure Incurred and seNices provided were consistent with the prior year.
Changes in fixed assets
The additions to fixed assets were a new scaffolding tower, new tables and an interpretation 5y5tem for our Iranian
Ministry.
Reserves
The Trustees have reviewed the reserves of the Charity. The review entompasses the nature of the income and
expenditure streams and the nature of the reseNe. The review concluded that there will be sufficient funds to finance
the restricted activities of the Charity. During the year the ReseNes ot the Charity decreased from £493,354 to
£477.865.
Volunteers
The charity is grateful for the commitment of its volunteers who are involved in all aspects of the charity's operations.
Plans for the Future
The Trustees and Leadership Team review the strategic plan annually. Currently the key objectives are..
To reach and help the spiritually and socially needy in the Chester community.
To develop and disciple those Christians currently within the Northgate Church membership.
To maximise the use of our facility and to draw up development plans that will enable u5 to plan for the next 10
vears.
- To look at ways of increasing our resources to fund the extension of the ministry base at the church.

NORTHGATE CHURCH TRUST
Page S
TRUSTEES ANNUAL REPORT
FOR THE YEAR ENDED 31ST MARCH 2024
Governance and internal control
The Church activities are led by a leadership team which reports to the Board of Trustees.
Trustees are selected by the other members of the trustee board. New trustees are approached from amongst the
church membership. The trustees meet periodically in the year to review strategy, performance. operating plans,
budRets and buildin￿ matters.
Charity law requires the Trustees to prepare financial statements for each financial year which give a true and fair view
of the State of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those
financial statements, the trustees have:
selected suitable accounting policies and applied them consistently,.
made judgements and estimates that are reasonable and prudent;
prepared the financial statements on a going concern basis
stated whether applicable accounting standards have been followed subject
to any material departure5 disclosed and explained in the financial statements
The trustees have overall responsibility for ensuring that the charity has appropriate system of controls, financial and
otherwise. They are also responsible for keeping proper accounting records which disc105e with reasonable accuracy
at any time, the financial position of the charity. They are also responsible for safeguarding the assets of the charity
and hence taking reasonable steps for the prevention and detection of fraud and other irregularities and to provide
reasonable assurance that:
the charity is operating efficiently and effectively;
its assets are safeguarded against unauthorised use or disposition;
proper records are maintained and financial information used within the charity or for publication is reliable;
the charity complies with relevant laws and regulation5.
The systems of internal control are designed to provide reasonable. but not absolute. assurance against material
misstatement or Ioss. They include..
A strategic plan and an annual budget approved by the trustees
Regular consideration by the trustees of financial results and variance from budgets.
Delegation of authority and segregation of duties.
Identification and management of risk.
The trustees have reviewed the adequacy of the charity's current internal controls and are pleased to report that the
charitv's internal financial controls, in particular, conform with guidelines issued by the Charity Commission.
This report was approved by the Board ofTrustees on 13 January 2025
Gerald J. Sidery ACA

Page 6
INDEPENDENT REPORT TO THE TRUSTEES OF NORTHGATE CHURCH TRUST
I report to the charity trustees on my examination of the accounts of Northgate Church Trust for the year ended the
31st March 2024.
Responsibilities and basi5 Qf report
As the charity trustees of the trust you are resporisible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111"the Act").
I report in respect of my examination of the Trust'5 accounts carried out under section 145 of the 2011 Act and in
carrying out my examination I have follwed all the applicable Dirertions given by the Charity Commission under section
14515llbl of the Act.
Independent examiner's statement
Where the Charity's gross income exceeds £250,000 your examiner must be a member of a body listed in section 145 of
the 2011 Act. I confirm l am a member ofthe As50Ci3tion of Chartered Certified Accountants.
I have completed my examination. I can confirm that no material matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect..
111 accounting records were not kept in respect of the Trust as required by section 130 of the Act . or
121 the accounts do not accord with those records ,' or
131 the accounts have not been prepared in accordante with the methods and principles of the Statement of
Recommended Prartice for accounting and reporting by charities - applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connertion 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.
Bruce Roberts FCA
Chartered Accountant
Clo Brute Roberts & Co Ltd
Unit 10, Edison Court. Ellice Way. Wrexham LL13
Date '.
12th January 2025

NORTHGATE CHURCH TRUST
Page 7
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2024
Incornimg Resources
Income from .
Unrestricted
Funds
Restricted
Funds
TOTAL
2024
TOTAL
2023
Notes
Donations and legacies
Charitable activitie5
Investments
21al
21bl
21cl
148,755
32,056
6,132
98,590
247,345
32,056
6,132
173,610
45,203
1,962
Total income
186,943
98,590
285,533
220,775
Expenditure on
Raising funds
Charitable activities
31a}
31bl
183,482
117,540
301,022
235,125
Total expenditure
183,482
117,540
301,022
235,125
Net Incomelexpenditure) before investment
gainsl{Losses)
Transfers between funds
3A61
118,950)
115,4891
114,3501
(14,0451
14,045
Net movement in funds
(10,584)
{4,905)
(15,489)
114,3501
Reconciliation of funds
Total funds brought foNard
462,020
31,334
493,354
507,704
Total funds carrled forward
451,436
26,429
477,865
493,354

NORTHGATE CHURCH TRUST
Page 8
BALANCE SHEET
AS AT 31ST MARCH 2024
Unrestrirted
Funds
Restricted
Fund5
TOTAL
2024
TOTAL
2023
Notes
FIXED ASSETS
Tangible Assets
163,365
163,365
168,966
CURRENT ASSETS
Debtors and prepayments
Cash at Bank and in Hand
32,810
2fA,475
32.810
290,904
20,108
313,432
26,429
Total Current assets
297,285
26,429
323,714
333,540
CREDITORS
Amounts falling due within one year
9,214
9,214
9,152
Net Current Assets
288,071
26.429
314,500
324,388
Total a55ets less current liabilities
451,436
26.429
477,865
493,354
Total net assets
451,436
26,429
477,865
493,354
Funds of the Charity:
Restricted income funds
Unrestricted funds
26,429
26,429
451,436
31,334
462,020
451,436
Total funds
451,436
26,429
477,865
493,354
Approved by the Trustees on the and signed on its behalf by..
Gerald Sidery (Treasurer)
Dated.'13 January 2025

NORTHGATE CHURCH TRUST
FUNDS STATEMENT
FOR THE YEAR ENDED 31ST MARCH 2024
Page 9
2024
2023
Net movement in funds
115,489)
114,3501
add
Depreciation
8,816
10,887
Decrease/lincreasel in debtors
(12.702)
{17,8851
Incresaelldecrease) in creditors
62
11,5761
Net cash used in operating activities
119,313)
122,9241
Tangible fixed assets acquired
(3,215)
122,0821
Loan repayments
Cash brought forward
313,432
358.438
Cash carried forward
290,904
313.432

NORTHGATE CHURCH TRUST
Page 10
NOTES TO THE FINANCIALSTATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
I. ACCOUNTING POLICIES
Basis of preparatlon of accounts
These account5 have been prepared under the historical cost convention wth Items recognised at cost or transaction walue unless
otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance with the Statement of
Recommended Practlce .' Accounting and Reporting by Charities preparing their accounts in accordance with the Financial ReportSng
Standard applicable Sn the Uk and the Republic of Ireland IFRS1021 issued on 16th July 2014 and with the Charities Act 2011.
Golng Contern
The trustee5 review budgets, cashfows and management accounts on a regular basi5 to assess whether the trust Is a going concern.
The accounts are prepared on a going concern basis.
Funds structure
Unrestricted fund5 represent the funds of the Church that are not subject to any restrictions regarding their use 3nd are available for
application on the church activlties. Unrestricted fvnds include designated funds where the trustees, at their discretion, have created a fund
for a specific purpose.
Restricted funds are funds which are to bè used in accordance with specific restrictions imposed by donors or which have been ralsed by
the charity for particular purposes. The cost of Taising and administering such funds are charged against the specific fund. The aim and use
of eath restricted fund is set out in the note5 to the financial statements.
Income recognltlon
All incomÈ is recognised once the charity has entidement to the income. It Is probable that the Income will be recelved and the amount of
income recelvable can be measured reliablv.
Donations,grants and legacies to the Church are included in the SOFA when receipt is probable, that Is, when there has been Erant of
probate, the èxecutors have established that there are sufficient assets in the estate and any conditlons attached to the leEacy are either in
control of the charity or have been met.
Rental incorne from the letknng of the church hall and other properties is ￿COgnised when the rental Is due.
Gift Ald receivable 15 included in income when there is valid declaration from the donor. Any gift Aid amount rècovered on a donation Is
considered to be part of that gift and is treated as an addition to the same fund as the initlal donation unle55 the donor or the terms of the
appeal have specified otherwlse.
Income from Interest is included In the accounts when receipt is probable and the amount receivable can be measured reliablv.
Offsetting
There has been no offsetting of assets and Ilabilitie5, or income and expenses, unless required or permitted by FR5102 SORP.
Expenditure retognltlon
Liabllities are Tecognised as expenditure as soon as there is a legal or constructive obliÈation committing the charity to that expendlture, it
is probable that settlement will be required and the amount of thè obligation can be measured reliably.
A15 expenditure 15 accounted for on an accruals basis. All expenses induding support costs and governance costs are allocated or
apportioned to the appllc3ble expenditure headings.

NORTHGATE CHURCH TRUST
PaÈe 11
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES CONTINUED
Governance Costs
Governance costs comprlse all costs involvlng the publSc accountability of the charlty and its cornpliance wlth regulatlon and good practlce. These costs
Include costs related to independent revlew and legal fee5 tORether with an apportionment of overhead and support Costs.
Volunteer help and Donated servlces
Servlces provlded free of charge by volunteers includes working at Church events and rnallltenance of the church grounds. As It Is difficult to re113bly
measure the tlme involved these sevlces have not bEen Valued and included in the 50FA.
Tangible flxed as5et5 and depreclatSon
T3nglble flxed asset5 are stated at cost les5 dep￿¢18t10n.
Depreclatlon Is provlded on all tarsglble fixed assetscalculated to Vfftte off the cost less an resldual Wdlue over thelr expected useful economlc lives as
follows..
Assets are capltallsed where they can be used for MO￿ than one year and cost over £250
Freehold Land and Buildln8S
Fixture5 & Fittin8S
Straight line basls
Straight line basls
Strai8ht Ilne basls
Stralght line ba5[5
Offlce equlprnent & computers
Publlc addre55 equlpment
25%
20%

NORTHGATE CHURCH TRUST
Page 12
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
2. INCOMING RESOURCES:
Unrestrirted
General
Deslgnated
Restricted
TOTAL
2024
TOTAL
2023
21al Donatlons and legatles:
Donations and gifts
Gift Ald
Grants Received
121,634
26.421
560
140
98,590
220,784
26,561
148,721
24,889
148,055
700
Y8,590
247,345
173,610
21bl Charftable actÉvltles .
Church hall and house letting5
Sundry Income
31.769
287
31,769
287
43,891
1,312
32,056
32.056
45.203
2{cl Income from Investments
Interest
6,132
6,132
1,962
6.132
6,132
1,962
TOTAL INCOMING RESOURCES
186,243
700
98.590
285,533
220,775

NORTHGATE CHURCH TRUST
Page 13
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
3. RESOURCES EXPENDED
Unrestricted
Fund
Designated
Funds
Re5trÉcted
Funds
TOTAL
Z024
TOTAL
2023
3(oJ Raisingffunds
31b) Churltoble ortivities
Ministry services
Ministry expenses
Ministry gifts
Outreach, music, & drama
Rental property Costs
Administration wages
Administration casts
Property costs-church
Community work projects
Conference,books and training
Chlldren & youth work
Governance costs
71,167
6,277
4,840
3,953
10.666
15.714
20.427
32,366
3,267
71.167
6,277
41.611
6.015
10,666
15,714
20,427
122,478
3,267
63
68,926
6,501
44,389
2,764
14,120
11,546
25,319
51,319
2,270
2,406
9,343
2,062
27,428
90.112
I'-I:,
1,667
1,670
1.667
1.670
3,915
1,650
172,077
11.405
117.540
301,022
235,125
Total Expenditure
172.077
11,405
117,540
301,022
235,125

NORTHGATE CHURCH TRUST
Page 14
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
Statement of funds
At 1st April
2023
At 31st March
2024
Income
Expenditure
Transfers
General Reserve
349,802
186,243
1172,0771
115,4111
348,557
Designated fund5
Bliss Legacy
Okell Legacv
Smith Legacy
Lorne Street
Redemption Fund
Seed Fund
Family Worker Fund
Tech Development Fund
Innovation Fund
Designated Tithes
20,245
2,000
3.000
6,423
28,000
14,892
20,245
2.000
3,000
8,802
13,955
17,281
3,000
3,913
10,000
20,683
2,379
114,0451
11,032
7(M)
19,3431
5.975
8.000
20,683
12,0621
2,000
112,218
700
111,4051
1,366
102,879
Total Unrestricted Funds
462,020
186,943
1183,4821
114,0451
451,436
Restrlrted funds
Property Maintenance Funds
Property Maintenance Funds
Short Term Redirected Gifts
Redirected Gifts
Destiny School Zambia
Greenway Grocer
Iranian Family Fund
Sanctuary Seeker Fund
Music Ministry
Cuppa at the Cross
Lovemore & Caroline
Mlcro Loan
Property Roof Fund
Zambia Sports & Kids
Steph Mansfield
Ukraine
Wolverham School Fund
11,0001
15.4861
1,168
125
1,144
3.616
5,482
1,164
125
1,055
7,383
33
11.209
11221
17,4421
314
302
13141
240
4,300
66.117
542
300
14,0001
190,1121
9,950
515
14,045
515
1,542
7,221
188
14,7711
1188}
3,992
LongerTerm Ongoing Funds
Childrens Work
Mission to India
Outreach Fund
Overseas Mission
The Barn Fund
Youth & Students
Total restricted funds
850
2,979
850
2,979
236
4,450
4,143
31,334
236
3,395
3,893
26,429
2,8
13,8551
12501
1117,5401
98,590
14,045
Total funds
493,354
285,533
1301,0221
477,865

NORTHGATE CHURCH TRUST
Page 15
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
Statement of funds {continued)
Designated funds
Bliss Legacy
Okell Legacy
Smith Legacy
Lorne Street Reparation Fund
Seed Fund
Family Worker Fund
Redemption Fund
Tech Development Fund
Innovation Fund
Designated tithes
Unrestritted legacy received
Unrestricted legacy received
Unrestricted legacy received
ReseNe for future large reparations
Propotion of income set aside for external ministries
Designated to launch Community Project
Funds set aside following reclaim of offerings
Funds forfuture PA & Media upgrades
Fund5 set aside for future innovative projects
rithe5 allocated for future larger projects
Restrirted funds
Property Maintenance Funds
General
Funds raised for Damp Issues & Roof
Short Term Redirected Gifts
Redirected Gifts
Destiny School Zambia
Greenway Grocer
Cuppa at the Cr055
Iranian Family Fund
Lovemore & Caroline
Steph Mansf ield
Kaveh & Negin Refu8ee Fund
Music Ministry
Africa Missions
Zambia Sports & Kids
Ukraine
Wolverham School Fund
Property Roof Fund
Funds received to redirect to individuals and organisations
Funds raised for a School in Zambia
Local Community Initiative against food poverty
Local Community Outreach
Supporting Refugee Familie5
Overseas Missionary
Overseas Missionary
Funds raised for Sanctuary Seeker Family
Fund for Musician5 Training
Funds raised for Overseas Mission5
Funds raised for Sports Ministry in Zambia
Funds raised for Ukrair¢ian mission & relief
Funds raised for support for Woolverham school
Funds Raised to repair Back Hall Roof
Longer Term Ongoing Funds
Childrens Work
Mission to Indio
Outreach Fund
Overseas Mission Fund
Sanctuary Seeker Fund
The Barn Fund
Youth & Students
To fund a part time children's worker
To fund ministry into India
To fund special outreach events
To fund overseas ministry trips
To fund the work forAsylum Seekers in UK
To fund assistance to church members in financial crisis
To fund the ministry intoyouth & student work

NORTHGATE CHURCH TRUST
Page 16
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
5 Employees Costs
2024
2023
Wages and salaries
Social security costs
Pensions
83,605
1,516
1,760
77.763
1,140
1,578
86,881
80,481
There were no employees who earned more than £60,000 during the year.
The average number of employees analysed byfunction was=
Number
Number
Furtherance of Charity's objectives
Management and administration of the church
6 FIXED ASSETS
Freehold land
and buildings
Fixtures &
Fittings
oITice
Equipment
Media & IT
Total
Cost
As at 1st April 2023
Additions
Disposals
225,833
76,398
2,445
32,344
65,622
770
400.197
3,215
As at 31st March 2024
225,833
78,843
32,344
66,392
403,412
Depreciation
As at 1st April 2023
Charge for the Year
Eliminated on Disposal
75,371
3,277
60,693
4,416
32,344
62,823
1,123
231,231
8,816
As at 31st March 2024
78,648
65,109
32,344
63,946
240,047
Net Book Value
As at 31st March 2024
147,185
13,734
2,446
163,365
7 Debtors and Prepayments
2024
2023
Income Tax Recoverable
Prepayments and Accrued Income
31,439
1,371
11,890
8,218
32.810
20,108

NORTHGATE CHURCH TRUST
Page 17
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
2024
2023
Creditors '. Amounts falling due within one yeaf
Trade Creditors
Accruals
Other Creditors
729
5,468
3,017
3,869
5,283
9,214
9,152
UDrestricted
Funds
Restricted
Funds
Total Funds
2024
2023
Fixed Assets
Current Assets
Current Liabilitie5
163,365
297,285
(9,214)
163,365
323,714
19,2141
157,771
360,661
110,7281
26,429
Fund Balance
451,436
26A29
477,865
507,704
10 Related party transactions and expenses- Trustees
2024
2023
Fees
Gerald Sidery (including Lin Sidery}
52,380
49,650
52,380
49,650
Number
2024
Number
2023
Total
2024
Total
2023
Expenses
Traveling and subsistence
Phone and internet expenses
The total donations made by the trustees during the year was £20.768 12023 - £19,256)
11 Governance costs .
2024
2023
Independent examiner5 fees
Salaries & proportion of overheads
1,670
1,650