INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITI CHURCH PLYMOUTH I report on the accounts for the year ended 31 March 2024, which are attached to this pOrt. RespeGtlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144(1) of the Charities Act 2011 (the 201 l Act)) and that an independent examination is needed. 11 is my responsibility to: examine the accounts (under section 145(1)(a) of the Act" to follow the procedures laid down in the General Directions gtven by the Charity Comrnissioners (under section 145(5)(b) of the Act. and to state whether particular matters have come to my attention. Basis ollndependent Examinerfs Slalemen¢ My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting Tecords kept by the charity and a Comparison of the accounts presented with these records. It also includes consideration of any unusu21 items or disclosures in the accounts. and seeking cxplanations from the trustees concerning any such matters. The proCeduS undertaken do not provide all the evidence that would be required in an audit, and consequenily I do not express an audit opinion on the account& Independent Examinerfs Statement In connection with my examination, no matter has come to my attention: (i) which gives me reasonable cause to believe that in any material respect the quireMents. to keep accounting recoTds in accordance with section 130 of the 201 l Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the2011 Act have not been met., or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Merlin Mbahin, FAAT, MIP Date 21105r2024 (Fellow of the Association of Accounting Technicians) Clear Blue Sky Accountsncy Ltd. 30B City Business Park, Somerset Place. Plymouth, PL3 4BB
Registered Charity No. 900363 Mernber of the Evangelical Alliatlce Annual Re ort of the Trustees - Year ended 3 1st. March 2024 The Charity's governing document is th¢ Tn Deed dated 6 . Feb. 1990. The Trustees, at the date the accounts were approved were: _ Jeremy Lavcrs Sam Esimaje Heather Bettison (appointed 29 May 2024) The Leader of the church is: _ Colin Trend Finances are dealt with by Rebekah Coombes, a suitably qualified & self*mployed book-keeper, FUNDS The funds are hcld as follows: _ A Cuent Bank Account and a Depostt AccounL with HSBC Bank. We ar¢ in the process of opening Savings Accounts with Kingdom Bank. INVESTMENT POLICY It is the Charity's policy to hold our funds in the HSBC accounts, where they are protected by the FSCS h¢m¢ in the UK. As the balance of these accounts have increased the tnistees and leadership are currently opening oth¢r savings accounts where a more favourable rate of intercst may be available (&s noted above). ASSETS The principal assets of the church arc the items of equipment used for the weekly public meetings, plus a laptop PC and a video projector. LEADERSHIP The Leader continucs to seek to widen the rang¢ of skills & abilities in the L£adership Team. The Trustees & Leader now tncct togcther on a monthly basis, to ensure good communication & oversight. GENERAL The prime objertives of the Trust arc thc advancement of the Christian faith, the lief of hardship and the advancement of education on the basis of Christian principles. On Sundays we meet monthly "all togetheff as well as tneeting virtually via Zoom and in homes (called '£hurch In The Home"). We also continue to hold joint me¢tings with other churches locally. Monthly Sunday tneetings take place in the hir premises at the Open Doors International Language School.
We Tne¢t on Sundays for worship and to teach the Christian faith. We seek to aid those attending to dcY¢lop their knowledge and trnst in Jesus. Nominated leaders and members of th¢ Pastoral Support TM are in gUlar contact with members, mostly by telephone, to ensurc pastoral care is provided where needs present. We protnote prayer and mutual 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 aim to t¢ach and encourage each other to have a concern for wider community involvement & significant numbers are involved in community projects, as well as prayer for the city. Our work with children and young people who attend is of great importance and we are continually thankfijl for the small team of committed and imaginative leaders & teachers in the church. There is good & regular communication with parents. while counselling on parenting skills is madc available as required. Our policy on safeguarding children and vulnerable adults is under regular review and D.B.S. checks have been carried out on all those working with children. This includes awareness of our Vulnerability policy & its application in the church We provide regular fInancial support to Plymouth Focus Advice Centre, in the Money Advice field & we also supply volunteers to work with this organization in the community. It op¢rntes under the umbrella of the Plymouth Focus charity, which was established through the work and vision of our tnetnbers. It aims to facilitate the work of churches to 0rate jointly, for a range of activities in the community & for community benefiL Regular support gifts are also made to the Street P&stors, Cross Rhwims Christian radio, th¢ Food Bank, Plymouth Crisis PreancY Centre, Shekinah, Oricl Ministries. the Bamabas Fund, Cotnp&ssion UK & Plymouth Focus Advice Centre. FOT some years we have met on Sundays in the Open Doors International Language School premtses in Greenbank. We are aware that the building we Currently hire is due for demolition. Open Doors International Language School plan to move to new premises at the end of this year and we will explore thc option of continuing our Sunday hire in their new location. A significant part of the vision of the church is that of church unity and we continue to take every opportunity to work together with other churches in the city and in the region. There is close co-operation between us and other church leaders, in addition to support of the work and activities of Christians Together in PIyTnouth. We join with other churches in a rangc of activities and prayer gatherings. A tithe of thc Tithe Fund income És set aside and held in the C. Fund for a variety of situations outside the church. In addition to the support mentioned above, it is distributed to needs in Plymouth & th¢ UK, at the discretion of the LEadership Team. A Jubilee Fund was established & held within the C. Fund, in response to a fresh understanding of biblical teaching on the Jubilee principle. The emphasis is on seeing the need & Tecognizing the opportunity to give to individual% in times of particular financlal diificulty. The church continues to support Wendy Luff in the Los OlÉvos church in Bogot4 by way of meeting the Cost of Wendy's annual air-fare to the U.K. Regular gifts to her are also being tnade by individuals in the church. PUBLIC BENEFIT The Trustees have had regard to the guidance published by the Charity Commissio relating to Public Benefit & thc Advancement of Religion. The activities of the church are
also in line with the stated objectives of the Trust. Included in our activities are the following-_ Advancement of the Christian faith. Putting faith into practice, through teaching & supporting marriage relationships. Pre-marriage counselling. Demonstrating & encouraging the right responsibilities of citizens. Relief of hardshi Financial SUPFK)rt to Plymouth Focus Money Advice Centre & the Plymouth Pregnancy Crisis Centre. Church members are encouraged to become involved in these and other such activities to tneet the needs of the conununity. Financial support to a church member working with the needy in the baryos of Bogot Financial support to Street Pastors initiative on the city streets at nighL in collaboration with the wllce. Donations are made to local & international need. Education Weekly application of Christian beliefs to daily Itfe. Teaching children Christian values & citizenship in Sunday meetings. Support & prdyer for teachers. Support & prayer for children in sch(x)l. Charitablc gifts to a total of approximately £13,000 WaE made in the year. This included gifts to needy individuals &8 thought appropriat¢. In addition, gifts are being made by mcmb¢rs via th¢ church, to ¢nabl¢ anonymous donations to individuals, The overall financial affairs of the Charity appear to be satisfactory. The major risks to which the charity is exposed have been reviewed and the church holds thc necessary insurance policics. The Tr[c¢S expressed themselves satisfied with the situation to-date. This report conforn]s to statutory accounting regulations and th¢ charity's Governing Document. Signed Jeremy Lave Date.. for stees. .Z....6..4.Lyr Zo&*,
CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Tithe Fund - Receipts and Payments Account
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2023/24 2022/23
£ £ £ £
Balance B/F 43,596.20 37,184.49
Represented by Tithe Balance 43,596.20 37,184.49
INCOME
Tithes received 32,443.07 35,745.54
Income Tax recovered 6,337.45 6,723.34
Other income 0.00
38,780.52 42,468.88
Transfers
From C. Fund 0.00
0.00 0.00
Total Receipts 38,780.52 42,468.88
EXPENDITURE
Ministry Support Gifts
City Church Plymouth
Kitt Mason 17,452.20 17,452.20
17,452.20 17,452.20
Ministry gifts & expenses
Training costs 45.65 0
Conference expenses 65 40
Charitable gifts 7408.16 6463.24
General 0 0
7,518.81 6,503.24
Transfers
To Well-Spring Fund 1837.64 1661.02
To C. Fund other 107.46 0
To C. Fund (T. of T) 5265.06 5160.81
To R. Fund (CB & CT Reserve) 4810.67 5279.90
12,020.83 12,101.73
Total Tithe expenditure 36,991.84 36,057.17
Tithe Account Balance 45,384.88 43,596.20
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CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
| Well-Spring Fund - Receipts and Payments Account | Well-Spring Fund - Receipts and Payments Account | Well-Spring Fund - Receipts and Payments Account | |||
|---|---|---|---|---|---|
| 2023/24 | 2022/23 | ||||
| £ | £ | £ | £ | ||
| Balance B/F | 0 | 0 | |||
| INCOME | |||||
| Well-Spring income | 2,001.26 | 2,050.00 | |||
| Bank account interest | 592.62 | 125.03 | |||
| Income Tax recovered | 482.13 | 487.01 | |||
| Transfers | 3,076.01 | 2,662.04 | |||
| From Tithe Fund Total Receipts EXPENDITURE |
1,837.64 1,837.64 |
4,913.65 | 1,661.02 1,661.02 |
4,323.06 | |
| Hall Hire Childrens' materials Independent Examiner Insurance, licences etc. Sundries |
1,320.00 624.56 250.00 719.38 1,999.71 |
1,300.72 195.00 250.00 2,246.70 330.64 |
|||
| Total Payments Well-Spring Fund Balance |
4,913.65 0.00 |
4,323.06 0.00 |
|||
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CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
| Transit Fund - Receipts and Payments | Transit Fund - Receipts and Payments | Account | |||
|---|---|---|---|---|---|
| 2023/24 | 2022/23 | ||||
| £ | £ | £ | £ | ||
| Balance B/F | 0 | 110 | |||
| Receipts | |||||
| INCOME | |||||
| Speaker offerings | 822.50 | 1,902.43 | |||
| Wendy Luff pledges | 2,448.00 | 2,868.00 | |||
| Wendy Luff gifts | 549.00 | 0.00 | |||
| Income tax recovered | 1,468.50 | 1,444.53 | |||
| Various | 2,270.00 | 3,135.00 | |||
| Transfers | 7,558.00 | 9,349.96 | |||
| Total receipts EXPENDITURE |
0.00 | 7558 | 0.00 | 9349.96 | |
| Speaker offerings Wendy Luff pledges Wendy Luff gifts Income tax recovered - paid out Various |
822.50 2,448.00 549.00 1,468.50 2,270.00 |
2,012.43 2,868.00 0.00 1,444.53 3,135.00 |
|||
| Transfers | To C. Fund To Tithe Fund |
7,558.00 0.00 0.00 |
9,459.96 0.00 0.00 |
||
| Total Payments Transit Account balance |
0.00 | 7558 0 |
0.00 | 9459.96 0 |
|
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CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
C. Fund Receipts and Payments Account
| Balance B/F Receipts Incoming resources from donors Special offerings Jubilee offerings Gift Aid reclaim Jubilee Transfers Tithe of tithe Tithe Fund - other Total Receipts Payments Special offerings Charitable gifts Jubilee fund gifts Plymouth Focus support Other Transfers To Tithe Fund Total Payments Account balance |
2023/24 2022/23 £ £ £ £ 0 108.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,265.06 5,160.81 107.46 159.90 5,372.52 5,320.71 5,372.52 5,320.71 0.00 0.00 4,360.00 4,360.00 0.00 0.00 1,012.52 1,069.67 0.00 5,372.52 5,429.67 0.00 0.00 0.00 5372.52 5429.67 0.00 0.00 |
|---|---|
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CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
R. Fund Colin Trend Reserve Account
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2023/24 2022/23
£ £ £ £
Balance B/F 519.33 1009.33
C. Trend Reserve 519.33 1009.33
Receipts
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| C. Trend Reserve Transfers To C. Trend Reserve From Tithe Fund Total Receipts Expenditure Payments from C. Trend Reserve Transfers From C. Trend to Tithe Fund Total Payments C. Trend Reserve Balance Account balance |
0.00 0.00 4,810.67 4,810.67 4,810.67 5,200.00 5,200.00 0.00 0.00 5,200.00 130.00 130.00 |
0.00 0.00 5,120.00 5,120.00 5,120.00 5,610.00 5,610.00 0.00 0.00 5610.00 1,009.33 519.33 |
|
|---|---|---|---|
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CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| C. Fund Balance brought forward Transfer from Tithe Fund Transfer to Tithe Fund Income Expenditure R. Fund Balance brought forward Transfer from Tithe Fund Transfer to Tithe Fund Income Expenditure |
2023/24 2022/23 £ £ £ £ 0.00 108.96 5,372.52 5,320.71 0.00 0.00 0.00 0.00 5,372.52 5,429.67 0.00 0.00 519.33 1,009.33 4,810.67 5,120.00 0.00 0.00 0.00 0.00 5,200.00 5,610.00 130.00 519.33 |
|---|---|
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CITY CHURCH, PLYMOUTH
Registered Charity No. 900363
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Statement of Assets and liabilities
| Statement of Assets and liabilities | ||||
|---|---|---|---|---|
| 2023/24 | 2022/23 | |||
| £ | £ | £ | £ | |
| Tithe Fund balance | 45,384.88 | 43,596.20 | ||
| Administration Fund balance | 0.00 | 0.00 | ||
| Transit Fund balance | 0.00 | 0.00 | ||
| C. Fund balance | 0.00 | 0.00 | ||
| R. Fund balance Represented by: |
130.00 | 45,514.88 | 519.33 | 44,115.53 |
| Bank Accounts | ||||
| Opening balance | 44,115.53 | 37,184.49 | ||
| Movement in year | 1399.35 | 6931.04 | ||
| Closing balance | 45,514.88 | 44,115.53 | ||
| Cash Balance | 0.00 | 0.00 | ||
| 0.00 45,514.88 |
0.00 44,115.53 |
|||
| NOTEC. Trend Reserve | ||||
| Now held in Reserve Fund | 130.00 | 1,009.33 |
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