INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY CHURCH PLYMOUTH I report tsn the accounts for the year ended 31 March 2023, which are attached to this report. Respective respon5ibilitses of trustees and examfflner The charity's trustees ar¢ responsible for ihe preparation of the accounts. Tjiey consider that an audit is not required for this year (under Section 144{1 l of ihe Charilies Act 2011 (the 2011 Act}) and tliat an independent examination is needed. 11 is my responsibility to.. examine ihe accounts (under SECtiDn 145{1)la) of the Act- to follow the procedures laid down in the G¢n¢ral Dir¢¢tions gi¥¢n by th¢ Charity Commissioners (under section 145(51(bl of th¢ Act- and to state whether particular matters have come to my attention. 8a$l$ of Independ•nt Ex*mlner'$ Statement My oxaminaiion was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the chariry and o comparison of the accounts presented with these records. It also incliide5 considcration of any unusual item5 or disclosurcs in th¢ a¢counts, and seeking explanations from ihc trust¢¢s conccrning any such matters. The PTo¢edurc5 undcrtak¢n do not provide all the evidenc¢ that would b¢ Teguir¢d in &n audit, and conscquently I do not exprcss an audit tspinion on lh¢ accounts. Independ•nt Examln•r'$ Statement In connection with my exTrmination. no matter hos Come to my attention.. whicli gives nie reasonable cause to believe that in any material respect the requirements.. to keep accounling r¢¢oTds in aceordance with s¢¢titsn 130 ofihe 2011 Act. and to prepare accounts which accord with the Accountin8 records and comply with the accountin8 requirements of ihe2011 Act have not been met: or (21 to whi¢h, in my opinion, attentibn should be drawn in order to envlble a proper understsnding of the account5 to be reached. Merlin Mbahin, FAAT, MIP Date 0910112024 (Fellow of the A$90Ci&tion of Accounting Technician5) Clear Blue Sky Accountancy Ltd, 30B Ciry Business Park. Somerset Place. Plymouth. PL3 4BB cl llew5￿ ChaTiry No. ￿563 M￿nI￿rOf the Evang¢lKal.411iw Annual Re ort of the Trustees - Year ended 31 st. March 2023 The Charity's governing document is the Trusi Deed dated 6 . Fcb. 1990. The Trustees, at the date the accounts were approved were: _ Trevor Tumbull Jeremy Lavers Sam EsiTnaje (appointed at trustees meeting on 15 January 2024) The Leader of the church is: _ Colin Trend Trevor Tumbull is the Treasurer, while the day-t(Hlay finances are dealt with by Rebekah Coombek a suiL2bly qualified & selfntact with members. mostly by telephone, to ensure pasioral care is provided where needs presenL We promote prayer and M￿Ual support and are concerned to ensure that our faith affects the way we live. Our aim is to develop Christian character and to apply Christian principles in daily life. We also aiTll to teach and encournge each other to have a concern for wider community involvement & significant numbers are involved in community projects, as well as prayer for the city. The work among the small number of children and young people 15 of great importance and we are continually thankful for the small of committed and imaginative leaders & trache￿ in the church. This work has also been hindered by Covid & our ability to meet together only monthly. The organization and Icadership is under regular review & there is active discLLssion currently over the best people & the best ways of teaching & encouraging children. There is good & regular communication with parents, while coun5elling OJJ parenting skills is made available as required. Currently the children's work tskes place in the same room as our main meeting and parentslcarers relain full ￿$￿)nsIbility for their children. Our policy on safeguarding ¢hildren and vulnerable adults is under regular review and D.B.S. checks have been carried out on all those working with children. This include5 awareness of Vulnerability policy & its application in the church We are providing regular financial support to Plymouth Focus Advice Centre, in the Money Advi¢e field & we also supply voltmteers to work with this organization in the community. It operntes under the umbrella of the Plymouth Focus charity, whieh was established through the work and vision of our memkrs. It aim5 to facilitate the work of churches to operdte jointl), for a range of activities in the community & for community benefit. Regular support gifts are also made to the Strttt Pastors. Cross Rhythms Christian rddio, the Fo(Kl Bank, Plymouth Crisis Pregnancy Centr4 Shekinah. Oriel Ministries, the Barnabas Fund, Compassion UK & Plymouth Focus Advice Centre. Prior to the Covid 19 pandemic the church had met on Sundays in the Open Doors International Language Sch(K)I preFlli5e5. in Greenbank. There is ongoing reconsiderdtion of our use of the premises, a5 we seek to position ourselves effectivelv. We are considering meeting in the homes of church members and we are also aware that the building we currently hi￿ on a Sunday is due for demolition during the course of 2024. Open Doors ITttemational Language School plan to tnove to new premises and we will explore the option of continuing our Sunday hirc in their ncw location. A significant part of the vision of the church 15 that of church unit! and we continue to take every opportunity to work together with other churches in the city and in the region. There is close ciFoperation beti*een us and other chllrcb leaders. in addition to support of the work and activities of Christians Together in Plymouth. We join with other churches in a range of activities and prayer gatherings. A tithe of the Tithe Fund income is set astde and held in the C. Fund for a varieiy of situations outside the church. In addition to the support meniioned above. it is distributed io needs in Plymouth & the UK, at the discretion of the Leadership TeaFn. A Jubilee Fund was established & hcld within thc C. Fun& in rcsponse to a fresh understanding of biblical teaching on the Jubilee principle. The emphasis is on seeing thc necd & recognizing the opportunity to give to individuals. in times of particular financial difficulty. The church continues to SUPFK)rt Wendy Luff in the Los Olivos church in Bogoty by way of meeting the cost of Wcndy's annual air-fare to the U.K. Regular gifts to her are also being made by individuals in the church. PUBLIC BENEFIT The Trustees have had regard to the guidance published by the Charity Commission, relating to Public Benefit & the Advancement of Religion. The activities of the church are also in IiTte with the slated objectives of the TTr￿t. Included in our activities are the following=_ Advancement of the ChrÈstian faith. Putting faith into practict. through teaching & supporting marriage relationships. Pre-tnarriage counselling. Demonstrdting & enwuraging the right resrK)nsibilities of citizens. Relief of hardshi Financial support to Plymouth Focus Money Advice Centre & the Plymouth Pregnancy Crisis Centre. Church members are encourdged to tr￿COMe involved in these aDd other such aciivitics to Tneel the needs of the community- Financial support to a church member working with the needy in the baryos of Bogota. Financial support to Street Pastors initiative on the city streets at nighl in collatx)ration wilh the police. Donations are made lo local & international need. Education Weekly application of Christian beliefs to daily life. Teaching children Chrisiian values & citizenship in Sunday meetings. Support & prayer for leachers. Support & prdyer for children in school. Charitable gifts to a total of £ 12,000 We￿ made in the year. This included gifts to needy individuals &s thought appropriaie. In addition gifts are being made by members via the churcFL to enable anonymous donations to individuals. The support gift to Kitt Mason has been reduced to an agreed level. The overall financial affair5 of the Charity appear to be satisfac￿ry. The major risks to which ihe chariry is exw>sed have been reviewed and the church holds the necessary insurance policies. The Trustees expressed themselves satisfied with the situation l￿date. This reFK)rt conforms to statutory accounting regulations and the charity's Governing Document. Sigmed Jerctny Lavers. f Date... ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** **Tithe Fund - Receipts and Payments Account** |||2022/23||||2021/22||| |---|---|---|---|---|---|---|---|---| |||£||£||£||£| |**_Balance B/F_**||||**37,184.49**||||**27,310.59**| |Represented by|Tithe Balance|37,184.49||||27,310.59||| |**_INCOME_**||||||||| |Tithes received||35,745.54||||37,702.30||| |Income Tax recovered||6,723.34||||6,463.68||| |Other income||0.00||||||| |||**_42,468.88_**||||**_44,165.98_**||| |**_Transfers_**||||||||| |From C. Fund||0.00||||||| |||**_0.00_**||||**_0.00_**||| |**Total Receipts**||||**42,468.88**||||**44,165.98**| |**_EXPENDITURE_**||||||||| |**_Ministry Support Gifts_**||||||||| |City Church Plymouth||||||||| |Kitt & Sue Mason||17,452.20||||17,452.20||| |J. Friday||0||||0||| |||**_17,452.20_**||||**_17,452.20_**||| |**_Ministry gifts & expenses_**||||||||| |Training costs||0||||199.95||| |Conference expenses||40||||17.5||| |Charitable gifts||6463.24||||5740||| |General||0||||0||| |||**_6,503.24_**||||**_5,957.45_**||| |**_Transfers_**||||||||| |To Well-Spring Fund||1661.02||||375.95||| |To C. Fund|(T. of T)|5160.81||||5306.48||| |To R. Fund (CB & CT Reserve)||5279.90||||5200.00||| |||**_12,101.73_**||||**_10,882.43_**||| |Total Tithe expenditure||||**36,057.17**||||**34,292.08**| |Tithe Account Balance||||**43,596.20**||||**37,184.49**| |||||||||| Page 1 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ **Well-Spring Fund - Receipts and Payments Account** ||2022/23||2021/22|| |---|---|---|---|---| ||£|£|£|£| |**_Balance B/F_**||**0**||**0**| |**_INCOME_**||||| |Well-Spring income|2,050.00||2,187.00|| |Bank account interest|125.03||2.31|| |Income Tax recovered|487.01||498.50|| ||**_2,662.04_**||**_2,687.81_**|| |**_Transfers_**||||| |From Tithe Fund|1,661.02||375.95|| ||**_1,661.02_**||**_375.95_**|| |**Total Receipts**||**4,323.06**||**3,063.76**| |**_EXPENDITURE_**||||| |Hall Hire|1,300.72||255.43|| |Childrens' materials|195.00||12.25|| |Independent Examiner|250.00||300.00|| |Insurance, licences etc.|2,246.70||2,479.48|| |Sundries|330.64||16.60|| |**Total Payments**||**4,323.06**||**3,063.76**| |**Well-Spring Fund Balance**||**0.00**||**0.00**| Page 2 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **Transit Fund - Receipts and Payments Account** ||2022/23|||2021/22|| |---|---|---|---|---|---| ||£|£||£|£| |**_Balance B/F_**||**110**|||**0**| |**_Receipts_**|||||| |**_INCOME_**|||||| |Speaker offerings|1,902.43|||540.00|| |Wendy Luff pledges|2,868.00|||2,784.00|| |Wendy Luff gifts|0.00|||0.00|| |Income tax recovered|1,444.53|||1,276.75|| |Various|3,135.00|||12,510.00|| ||**_9,349.96_**|||**_17,110.75_**|| |**_Transfers_**|||||| ||**_0.00_**|||**_0.00_**|| |**Total receipts**||**9349.96**|||**17110.75**| |**_EXPENDITURE_**|||||| |Speaker offerings|2,012.43|||430.00|| |Wendy Luff pledges|2,868.00|||2,784.00|| |Wendy Luff gifts|0.00|||0.00|| |Income tax recovered - paid out|1,444.53|||1,276.75|| |Various|3,135.00|||12,510.00|| ||**_9,459.96_**|||**_17,000.75_**|| |**_Transfers_**|||||| |To C. Fund|0.00|||0.00|| |To Tithe Fund|0.00|||0.00|| ||**_0.00_**|||**_0.00_**|| |**Total Payments**||**9459.96**|||**17000.75**| |**Transit Account balance**||**0**|||**110**| Page 3 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **C. Fund Receipts and Payments Account** ||2022/23||2021/22|| |---|---|---|---|---| ||£|£|£|£| |**_Balance B/F_**||**108.96**||**267.99**| |**_Receipts_**||||| |Incoming resources from donors||||| |Special offerings|0.00||0.00|| |Jubilee offerings|0.00||0.00|| |Gift Aid reclaim Jubilee|0.00||0.00|| ||**_0.00_**||**_0.00_**|| |**_Transfers_**||||| |Tithe of tithe|5,160.81||5,306.48|| |Tithe Fund - other|159.90
**_5,320.71_**||**_5,306.48_**|| |**Total Receipts**||**5,320.71**||**5,306.48**| |**_Payments_**||||| |Special offerings|0.00||0.00|| |Charitable gifts|4,360.00||4,360.00|| |Jubilee fund gifts|0.00||0.00|| |Plymouth Focus support|1,069.67||1,105.51|| |Other|**_5,429.67_**||**_5,465.51_**|| |**_Transfers_**||||| |To Tithe Fund|**_0.00_**||**_0.00_**|| |**Total Payments**||**5429.67**||**5465.51**| |**Account balance**||**0.00**||**108.96**| Page 4 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **R. Fund Colin Bettison & Colin Trend Reserve Account** |**R. Fund Colin Bettison & Colin Trend Reserve Account**|**R. Fund Colin Bettison & Colin Trend Reserve Account**|**R. Fund Colin Bettison & Colin Trend Reserve Account**|**R. Fund Colin Bettison & Colin Trend Reserve Account**|**R. Fund Colin Bettison & Colin Trend Reserve Account**| |---|---|---|---|---| |2022/23
2021/22
£
£
£
£
**_Balance B/F_**
**1,009.33**
**2414**
C. Bettison Reserve
0.00
1719
C. Trend Reserve
1,009.33
695||||| |**_Receipts_**||||| |C. Bettison Reserve
C. Trend Reserve
**_Transfers_**|0.00
0.00
**_0.00_**||0
0.00
**_0.00_**|| |**To C. Bettison Reserve**||||| |From Tithe Fund
**To C. Trend Reserve**
From Tithe Fund
**Total Receipts**
**_Expenditure_**
Payments from C. Bettison Reserve
Payments from C. Trend Reserve
**_Transfers_**
From C. Bettison To Tithe Fund
From C. Trend to Tithe Fund
**Total Payments**
C. Bettison Reserve Balance
C. Trend Reserve Balance
**Account balance**|0.00
**_0.00_**
5,120.00
**_5,120.00_**
**5,120.00**
0.00
5,610.00
**_5,610.00_**
0.00
0.00
**_0.00_**
**5,610.00**
0.00
519.33
**519.33**||2,080.00
**_2,080.00_**
3,120.00
**_3,120.00_**
**5,200.00**
3,799.00
2,805.67
**_6,604.67_**
0.00
0.00
**_0.00_**
**6604.67**
0.00
1,009.33
**1,009.33**|| |||||| |||||| |||||| Page 5 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023** |||2022/23||2021/22|| |---|---|---|---|---|---| |||£|£|£|£| |**C. Fund**|||||| ||Balance brought forward|108.96||267.99|| ||Transfer from Tithe Fund|5,320.71||5,306.48|| ||Transfer to Tithe Fund|0.00||0.00|| ||Income|0.00||0.00|| ||Expenditure|5,429.67|5,465.51
**0.00**||**108.96**| |**R. Fund**|||||| ||Balance brought forward|1,009.33||2,414.00|| ||Transfer from Tithe Fund|5,120.00||5,200.00|| ||Transfer to Tithe Fund|0.00||0.00|| ||Income|0.00||0.00|| ||Expenditure|5,610.00|6,604.67
**519.33**||**1,009.33**| Page 6 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021** ## **Statement of Assets and liabilities** |**Statement of Assets and liabilities**|**Statement of Assets and liabilities**| |---|---| |2022/23
2021/22
£
£
£
£
Tithe Fund balance
43,596.20
37,184.49
Administration Fund balance
0.00
0.00
Transit Fund balance
0.00
110.00
C. Fund balance
0.00
108.96
R. Fund balance
519.33
1,009.33
**_44,115.53_**
**_38,412.78_**
**Represented by:**
Bank Accounts
Opening balance
38,412.78
29992.58
Movement in year
5702.75
8420.20
Closing balance
**_44,115.53_**
**_38,412.78_**
Cash Balance
0.00
0.00
**_0.00_**
**_0.00_**
**44,115.53**
**38,412.78**
**NOTEC. Bettison reserve**
Now held in Reserve Fund
**0.00**
**0.00**
**C. Trend Reserve**
Now held in Reserve Fund
**519.33**
**1,009.33**|| |**NOTE**|| ||**0.00**| ||**1,009.33**| Page 7