INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CITY CHURCH PLYMOUTH I report on the accounts for the year ended 31 March 2025. which are attached to this report. Respective 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. It is my resw)nsibility to: examine the accounts (under section 145( I Xa) of the Act- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under seciion 145(5)(b) of the Act. and to state whether particular matters have come lo my attention. Basis of Independent Examiner's Statement My examination was Carried oul in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kepi by the charity and a comparison of Ihe accounts presented with these records. It also includes consideration of any unusual ilems or disclosures in Ihe accounts. and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audii. and consequently I do not express an audit opinion on the accounts. Independent E¥amlnor's Statement In connection with my examtnation, no matter has come to rny attenlion.. (i) which gives rne reasonable cause lo believe thal in any malerial respect the requirements.. io keep accounting records in accordance with seciion 130 of the 201 l Act; and lo prepare accounts which accord with the accounting records and comply with the accounting requirements ofthe 2011 Aci have nol been met. or (2) to which. in my opinion, attention should be drdwn in order to enable a proper understanding of the accounts to be reached. 21101110 Merlin Mbahin, FAAT, MIP Date 2910912025 (Fellow of the Association of Accounting Technicians) Clear Blue Sky AccountaT]cy Ltd, 30B City Business Park, Somerset Place, Plymouth, PL3 4BB Registered Charity No. 900363 Member of the Evangelical Alliance Annual Report of the Trustees - Year ended 31st. March 2025 The Charity’s governing document is the Trust Deed dated 6[th] . Feb. 1990. The Trustees, at the date the accounts were approved were: - Jeremy Lavers Sam Esimaje Heather Bettison (appointed 29[th] May 2024) The Leader of the church is: - Colin Trend Finances are dealt with by Rebekah Coombes, a suitably qualified & self-employed book-keeper. ## FUNDS - The funds are held as follows: - - A current Bank Account and a Deposit Account, with HSBC Bank. - 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 scheme in the UK. As the balance of these accounts have increased the trustees and leadership have opened other savings accounts where a more favourable rate of interest may be available (as noted above). ## ASSETS The principal assets of the church are the items of equipment used for the weekly public meetings, plus a laptop PC and a video projector. ## LEADERSHIP The Church Leader continues to seek to widen the range of skills & abilities in the Leadership Team. The Trustees & Leader meet together on a monthly basis with one other member of the congrigation, to ensure good communication & oversight. ## GENERAL The prime objectives of the Trust are the advancement of the Christian faith, the relief of hardship and the advancement of education on the basis of Christian principles. On Sundays we meet twice monthly “all together” as well as meeting in homes (called “Church In The Home”). We also continue to hold joint meetings with other churches locally. All together Sunday meetings take place in hired premises at Plymouth Foodbank which we moved to in January 2025 (see below). 1 We meet on Sundays for worship and to teach the Christian faith. We seek to aid those attending to develop their knowledge and trust in Jesus. Leaders and members of the Pastoral Support Team are in regular contact with members, to ensure pastoral care is provided where needs present. We promote 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 teach and encourage each other to have a concern for the wider community & 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 thankful 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 made available as required. Our policy on safeguarding children and vulnerable adults is under regular review and has been completely re-written following our move to Plymouth Foodbank. D.B.S. checks have been carried out on all those working with children and venerable adults. We raise awareness of safeguarding both within the Church and externally though adding our policies to our website. We provide regular financial support to a Plymouth Focus Advice Centre, in the Money Advice field & we also supply volunteers to work with this organization in the community. It operates under the umbrella of the Plymouth Focus charity, which was established through the work and vision of our members. It aims to facilitate the work of churches to operate jointly, for a range of activities in the community & for community benefit. Regular support gifts are also made to a range local, national and international charities including City Pastors, Cross Rhythms Christian radio, the Food Bank, Plymouth Crisis Pregnancy Centre, Shekinah, Oriel Ministries, the Barnabas Fund, Compassion UK & Plymouth Focus Advice Centre. For some years we met on Sundays in the Open Doors International Language School premises, in Greenbank. Our final meeting there was our Christmas Service in December 2024, as the building was due for demolition. In January 2025 we moved to our new location in Plymouth Foodbank in Manor Street, Plymouth. The Foodbank is facilitated by Plymouth Methodist Church who were keen for the building to be used for a church service on Sundays. 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 Plymouth. We join with other churches in a range of activities and prayer gatherings. A tithe of the Tithe Fund income is 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 & the 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 & recognizing the opportunity to give to individuals, in times of particular financial difficulty. The church continues to support Wendy Luff in the Los Olivos church in Bogota, by way of meeting the cost of Wendy’s annual air-fare to the U.K. Regular gifts to her are also being made by individuals in the church. ## PUBLIC BENEFIT 2 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 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 hardship. - Financial support 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 meet the needs of the community. - Financial support to a church member working with the needy in the baryos of Bogota. - Financial support to City Pastors initiative on the city streets at night, in collaboration with the police. - Donations are made to local & international need. ## Education - Weekly application of Christian beliefs to daily life. - Teaching children Christian values & citizenship in Sunday meetings. - Support & prayer for teachers. - Support & prayer for children in school. Charitable gifts to a total of approximately £16,800 were made in the year. This included gifts to needy individuals as thought appropriate. In addition, gifts are being made by members via the church, to enable 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 the necessary insurance policies. The Trustees expressed themselves satisfied with the situation to-date. This report conforms to statutory accounting regulations and the charity’s Governing Document. Signed: Date: 5[th] January 2026 the _dthe Jeremy Lavers, for the Trustees. 3 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** **Tithe Fund - Receipts and Payments Account** **----- Start of picture text -----**
2024/25 2023/24
£ £ £ £
Balance B/F 45,384.88 43,596.20
Represented by Tithe Balance 45,384.88 43,596.20
INCOME
Tithes received 31,013.62 32,443.07
Income Tax recovered 5,224.92 6,337.45
Other income 0.00
36,238.54 38,780.52
Transfers
From C. Fund 0.00 0.00
0.00 0.00
Total Receipts 36,238.54 38,780.52
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 0 45.65
Conference expenses 44 65
Charitable gifts 11521.62 7408.16
General 0 0
11,565.62 7,518.81
Transfers
To Well-Spring Fund 1585.17 1837.64
To C. Fund other 550.94 107.46
To C. Fund (T. of T) 4715.99 5265.06
To R. Fund (CT Reserve) 3120.00 4810.67
9,972.10 12,020.83
Total Tithe expenditure 38,989.92 36,991.84
Tithe Account Balance 42,633.50 45,384.88
**----- End of picture text -----**
1 of 7 ## **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**|||| |---|---|---|---|---|---| |||2024/25||2023/24|| |||£|£|£|£| |**_Balance B/F_**|||**0**||**0**| |**_INCOME_**|||||| ||Well-Spring income|1,679.00||2,001.26|| ||Bank account interest|734.73||592.62|| ||Income Tax recovered|420.00||482.13|| |**_Transfers_**||**_2,833.73_**||**_3,076.01_**|| |From Tithe Fund
**Total Receipts**
**_EXPENDITURE_**||1,585.17
**_1,585.17_**|**4,418.90**|1,837.64
**_1,837.64_**|**4,913.65**| ||Hall Hire
Childrens' materials
Independent Examination
Insurance, licences etc.
Sundries|1,235.88
233.31
250.00
492.35
2,207.36||1,320.00
624.56
250.00
719.38
1,999.71|| ||**Total Payments**
**Well-Spring Fund Balance**||**4,418.90**
**0.00**||**4,913.65**
**0.00**| ||||||| 2 of 7 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **Transit Fund - Receipts and Payments Account** |**_Balance B/F_**
**_Receipts_**
**_INCOME_**
Speaker offerings
Wendy Luff pledges
Wendy Luff gifts
Income tax recovered
Various
**_Transfers_**
**Total receipts**
**_EXPENDITURE_**
Speaker offerings
Wendy Luff pledges
Wendy Luff gifts
Income tax recovered - paid out
Various
**_Transfers_**
To C. Fund
To Tithe Fund
**Total Payments**
**Transit Account balance**|2024/25
2023/24
£
£
£
£
**0**
**0**
1,452.83
822.50
1,248.00
2,448.00
100.00
549.00
1,251.34
1,468.50
2,470.00
2,270.00
**_6,522.17_**
**_7,558.00_**
**_0.00_**
**_0.00_**
**6522.17**
**7558**
1,452.83
822.50
1,248.00
2,448.00
100.00
549.00
1,251.34
1,468.50
2,470.00
2,270.00
**_6,522.17_**
**_7,558.00_**
0.00
0.00
0.00
0.00
**_0.00_**
**_0.00_**
**6522.17**
**7558**
**0**
**0**| |---|---| 3 of 7 ## **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**|2024/25
2023/24
£
£
£
£
**0.00**
**0**
0.00
0.00
0.00
0.00
0.00
0.00
**_0.00_**
**_0.00_**
4,715.99
5,265.06
550.94
107.46
**_5,266.93_**
**_5,372.52_**
**5,266.93**
**5,372.52**
0.00
0.00
4,360.00
4,360.00
0.00
0.00
906.93
1,012.52
0.00
0.00
**_5,266.93_**
**_5,372.52_**
0.00
**_0.00_**
**_0.00_**
**5266.93**
**5372.52**
**0.00**
**0.00**| |---|---| 4 of 7 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **R. Fund Colin Trend Reserve Account** **----- Start of picture text -----**
2024/25 2023/24
£ £ £ £
Balance B/F 130.00 519.33
C. Trend Reserve 130.00 519.33
Receipts
**----- End of picture text -----**
|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_**
3,120.00
**_3,120.00_**
**3,120.00**
2,600.00
**_2,600.00_**
0.00
**_0.00_**
**2,600.00**
650.00
**650.00**|0.00
**_0.00_**
4,810.67
**_4,810.67_**
**4,810.67**
5,200.00
**_5,200.00_**
0.00
**_0.00_**
**5200.00**
130.00
**130.00**| |---|---|---|---| 5 of 7 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |**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|2024/25
2023/24
£
£
£
£
0.00
0.00
5,266.93
5,372.52
0.00
0.00
0.00
0.00
5,266.93
5,372.52
**0.00**
**0.00**
130.00
519.33
3,120.00
4,810.67
0.00
0.00
0.00
0.00
2,600.00
5,200.00
**650.00**
**130.00**| |---|---| 6 of 7 ## **CITY CHURCH, PLYMOUTH** ## _**Registered Charity No. 900363**_ ## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **Statement of Assets and liabilities** |**Statement of Assets and liabilities**|**Statement of Assets and liabilities**||||| |---|---|---|---|---|---| |Tithe Fund balance
Administration Fund balance
Transit Fund balance
C. Fund balance
R. Fund balance||2024/25
£
£
42,633.50
0.00
0.00
0.00
650.00||2023/24
£
£
45,384.88
0.00
0.00
0.00
130.00
**_45,514.88_**|| |||**_43,283.50_**|||| ||||||| |**Represented by:**
Bank Accounts
Opening balance
Movement in year
Closing balance
Cash Balance
Plus Receivables
Less Payables||45,514.88
-3621.58
**_41,893.30_**
0.00
**_0.00_**
1,687.16
296.96||43,596.20
1918.68
**_45,514.88_**
0.00
**_0.00_**
0.00
0.00|| ||||**_1,390.20_**||| |**NOTE**|**C. Trend Reserve**
Now held in Reserve Fund||**43,283.50**
**650.00**||**45,514.88**
**130.00**| ||||||| 7 of 7