## City Church Trust
Report and Accounts Year ended 31 October 2025
1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk
## **CITY CHURCH TRUST**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
ADDRESS FOR CORRESPONDENCE 8 Kerris Close Liverpool L17 5BY GOVERNING DOCUMENT Declaration of Trust dated May 1989 CHARITY REGISTRATION NUMBER 701792 TRUSTEES RESPONSIBLE FOR Jonathan Ball (resigned January 2026) MANAGING THE CHARITY Franklyn Chukwu-Baird Nathan Cooke Ann Harding (resigned November 2024) Susan Harding Susan Latham (resigned November 2024) Ian Oakley (appointed September 2025) BANKERS Santander UK plc CCLA COIF Charities Deposit Fund Skipton Building Society INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
**INDEX** Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Pages 8-9 Notes to the Accounts
Page 1
## **CITY CHURCH TRUST LIVERPOOL**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED OCTOBER 2025**
The trustees have pleasure in submitting the Report and Accounts for the year ended 31[st] October 2025.
## **Objects of the charity**
The charity was formed as a trust on 30[th] May 1989, is a registered charity and is governed by its Declaration of Trust of the same date. The charity’s principal objectives, as set out in its governing document, are the advancement of the Christian faith and relief of poverty, sickness and disabled persons and the advancement of education in Merseyside and elsewhere in the UK and other parts of the world.
The work of the trust has continued, and the church has grown numerically during the year as new families and individuals have joined.
In planning the activities, the trustees have applied the guidance on public benefit issued by the charity commission.
## **Minister’s report**
There have been some changes in leadership of the church during the year. James Earnshaw remains as full time senior minister and is salaried by the trust. His wife Catherine Earnshaw remains as part of the leadership team. Paul Hampton, who was associate minister employed for 2 days per week, resigned from this position at the end of July 2025 as he moved on to leadership of another church. Benjamin Onyenekwe joined the leadership team as a voluntary non-salaried member. We still have a part time member of staff to coordinate the small groups and children’s work. In September 2025 we commenced employment of a part-time administrator, currently working one half day per week.
We welcome all who attend City Church, offering teaching to any who wish to know about the love of Christ. We meet on Sunday mornings, during the week in the church, and in people’s homes, to study the Bible and maintain friendships. We continued to hold a second Sunday service, in the late afternoon, to provide an alternative opportunity for people to attend a worship service. This service continued to prove popular and resulted in some new church members. We encourage church members to take part in joint churches’ initiatives such as worship and evangelism events in the local area. We have a pastoral team which is dedicated to supporting church members and reaching out to the wider community. We held a number of social events during the year, including Christmas and bank holiday parties, children’s activities, film nights, church lunches and shared meals. In February we held a baptism service for new believers.
2
## **Evangelism and community outreach**
We held our eighth Kennycarols carol service with singing, games, and an evangelistic message. It was well supported by the local community. We continued to hold a monthly free community dinner which was well-attended.
In April we had an Easter get-together and in May we supported a week of evangelistic meetings in a local park. We hosted a Life Skills course for local students.
## **Children’s church**
Our children’s work continues to grow as new families have joined the church, and we have a part time paid worker to oversee and plan the activities as well as support the families of our children. We cater for three age groups: pre-school, primary and secondary school aged children. A small group has been started once a fortnight for primary aged children. The children are integrated into the life of the church through special events, and once again produced an excellent presentation at Christmas. We held a Light Party for the children on October 31[st] . Our volunteer team is increasing; all volunteers are DBS checked and we held safeguarding training in July 2025.
## **Youth ministry**
Our youth ministry continues to thrive. We encourage our youth to be involved in all areas of the church including hospitality, music ministry and media, and to join main church events such as shared meals, outings and the community meal. Groups of young people went to the “Limitless One” day conference in February, and the “Limitless” weekend festival in August, which were very beneficial in deepening their faith.
## **Property**
Work on the church building in Jubilee Drive has continued through the year as we seek to improve and maintain facilities. A full damp assessment was carried out, followed by extensive internal damp treatment. Further roof repairs and redecoration will be needed. Refurbishment of the Ladies’ and Gents’ toilets was undertaken.
## **Governance**
Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees with approval of the leadership. Policies are reviewed regularly and kept up to date.
## **Risk Management**
The trustees have reviewed the major strategic and operational risks that the charity faces. These are kept under review at trustees’ meetings, which occur at least four times per year. Where possible we seek to insure major risks in respect of the building and employees. In addition, we have a safeguarding policy with ongoing training for our safeguarding coordinator, also ensuring that all those who work with children and vulnerable adults on our behalf are cleared with the Disclosure and Barring Service (DBS).
3
All our other policies are under regular review by the trustees. These include GDPR and volunteer management
## **Financial Review**
Total annual income was £88,830. This excludes gift aid; the gift aid claim for 2024-2025 will be submitted shortly. The gift aid claim for 2025-2026 is currently being prepared for submission. The annual expenditure was £134,650. Just over £17,500 of this was spent on building renovation.
The payroll and independent examination continue to be conducted by Stewardship Services.
## **Reserves Policy**
At the year end, the charity's total funds from all sources amounted to £65,090. The trustees have determined that the charity should aim to hold unrestricted money which equates to approximately 6 months’ unrestricted expenditure (which equates to approximately £61,000). Once the 2024-2025 gift aid claim has been received the charity could continue to operate should income and / or expenditure vary adversely.
There is anticipated significant expenditure needed to resolve heating, electrical and drainage issues that will draw heavily on the designated fund and as such the charity is holding minimal excess funds. The church has sufficient resources to continue operating for at least one year from the date of signing the accounts and can pay liabilities as and when they are due. The reserves policy is kept under regular review by the Trustees.
## **Investment Policy**
The reserve funds are held with the Skipton Building Society. If funds are received which require longer-term and more complex investment to be made, the Trustees are aware that, under the Trustees Act 2000, they will need to seek independent financial advice.
## **Responsibilities of Trustees**
Charity law requires us to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year. We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011. We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other regularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
Susan Harding _____________________Susan Harding (Aug 3, 2026 11:39:25 GMT+1) Susan Harding
Aug 3, 2026 Date: ________________
4
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **CITY CHURCH TRUST**
I report to the trustees on my examination of the accounts of City Church Trust ('the charity') for the year ended 31 October 2025 on pages 6 to 9 following.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s 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 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J. Young J. Young (Aug 3, 2026 16:07:50 GMT+1)
Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
Date: Aug 3, 2026
Page 5
## **CITY CHURCH TRUST**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
|Notes
**_Income receipts_**
Donations
Gift aid receipts
Grants
Rental income
Income from charitable activities
Interest
Utilities refunds
Other
**_Total receipts_**
**_Payments_**
2
3
**_Total payments_**
Transfers between funds
5
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly|General
Designated
Funds
Funds
£
£
78,374
-
-
-
-
-
2,523
-
2,273
-
2,057
-
-
-
428
-
85,655
-
117,090
-
10,510
-
127,600
-
(41,946)
-
13,004
(13,441)
(28,941)
(13,441)
36,168
70,467
7,226
57,025
Unrestricted Funds|Restricted
Funds
£
176
-
3,000
-
-
-
-
-
3,176
5,250
1,800
7,050
(3,874)
437
(3,437)
4,274
837|2025
£
78,550
-
3,000
2,523
2,273
2,057
-
428
88,831
122,340
12,310
134,650
(45,820)
0
(45,820)
110,908
65,089|2024
£|
|---|---|---|---|---|
|||||72,485
23,936
2,400
2,658
619
2,874
2,018
368|
|||||107,358|
|||||95,804
5,365|
|||||101,169|
|||||6,189
-|
|||||6,189
104,719|
|||||110,908|
The notes on pages 8-9 form part of these accounts.
Page 6
## **CITY CHURCH TRUST**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **AS AT THE YEAR ENDED 31 OCTOBER 2025**
|Notes
**A Cash funds**
Cash at bank with immediate access
Notice deposits
Cash in hand
**B Other monetary assets**
Gift aid due to charity
**C Liabilities**
**Falling due within one year**
Pension due
Fee for Independent Examination
Accrued expenses||General
Designated
funds
funds
£
£
7,156
-
32
57,025
38
-
7,226
57,025
19,454
-
19,454
-
566
-
1,116
-
1,291
-
2,973
-
Unrestricted Funds|Restricted
funds
£
837
-
-
837
-
-
-
-
-
-|2025
£
7,994
57,057
38
65,089
19,454
19,454
566
1,116
1,291
2,973|2024
£|
|---|---|---|---|---|---|
|||General
funds
£
7,156
32
38
7,226
19,454
19,454
566
1,116
1,291
2,973||||
||||||30,405
80,494
10|
||||||110,908|
||||||10,742|
||||||10,742|
||||||538
1,116
-|
||||||1,654|
## _Due in over one year_
City Church Liverpool participates in a group defined benefit pension scheme, known as Elim Ministers Pension Fund, where the main employer is Elim Foursquare Gospel Alliance. This church pays a contribution that reflects the benefits earned in the current period and provides to pay additional contributions to the scheme relating to past service. (A full actuarial valuation was carried out as at 31 December 2024 and indicates a pension shortfall. The Technical Provisions deficit is expected to be eliminated by 28 February 2029.)
The charity has been advised that there is a liability for two staff members as at 31Dec2024: £82,515.
## **D Assets retained for charity's own use**
|Freehold building [church]
Contents and equipment|Value
2025
£
2,003,843
59,649
2,063,492|Value
2024
£|
|---|---|---|
|||1,870,610
59,649|
|||1,930,259|
The freehold building insurance value referred to above represents the insurers reinstatement value for Elim Church, Jubilee Drive.
The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.
The accounts were approved by the trustees and signed on their behalf by:
Susan Harding Susan Harding (Aug 3, 2026 11:39:25 GMT+1) ___________________________________Susan Harding Date:_______________________Aug 3, 2026
The notes on pages 8-9 form part of these accounts.
Page 7
## **CITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
## **1 Accounting policies**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
|**2**
**Payments in relation to charitable activities undertaken directly**
Staff costs (salaries, pension, training, expenses)
Note 4
Building operating costs
Equipment, maintenance and repairs
Damp proof work and toilet refurbishment
Visiting speakers and ministry costs
Hospitality and catering
Youth, children's, and other ministries
Administration, insurance and support
Governance
Other
**3**
**Grants paid in relation to charitable activities undertaken by others**
Grants for:
YWAM
Together for the Harvest
Jesus in the park
Other organisations < £1,000
Grants to individuals||Unrestricte|Designated
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
d Funds|Restricted
Funds
£
-
-
250
5,000
-
-
-
-
-
-
5,250
-
-
-
-
1,800
1,800|2025
£
63,898
11,480
7,319
17,527
1,843
1,672
6,323
6,764
2,925
2,588
122,340
950
1,250
1,000
5,860
3,250
12,310|2024
£|
|---|---|---|---|---|---|---|
|||||||62,252
11,127
6,447
-
1,695
956
5,450
6,072
996
808|
|||||||95,804|
|||||||1,225
-
-
3,340
800|
|||||||5,365|
Page 8
## **CITY CHURCH TRUST**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
## **4 Transactions with related parties**
No payments were made to trustees or persons related to them, except for reimbursement of expenses paid out on behalf of the charity.
## **Movement of funds**
|**vement of funds**||||||
|---|---|---|---|---|---|
|General funds
Designated funds
Legacy
Restricted funds
Shepherds Purse fund
Community Outreach Project
Building fund
Total funds|Opening
balance
£
36,168
70,467
70,467
749
1,712
1,813
4,274
110,908|Receipts
£
85,655
-
-
176
-
3,000
3,176
88,831|Payments
£
(127,600)
-
-
(300)
(1,500)
(5,250)
(7,050)
(134,650)|Transfers
£
13,004
(13,441)
(13,441)
-
-
437
437
-|Closing
balance
£
7,226
57,025|
||||||57,025|
||||||625
212
-|
||||||837|
||||||65,089|
The designated funds relate to a legacy received in 2020 which was for the general use of the church. The trustees keep this under review and use it for specific projects as they arise.
The Shepherds Purse fund is to help members of the community in need.
The Community Outreach Project relates to a grant to be used for the benefit and support of the poor and disadvantaged in our local community.
The Building fund has been set up to raise funds for the purpose of improving the physical state of the current building, otherwise to be used for a new building.
Page 9