IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.1.25 31.12.25 31.12.25 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true true false true true false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06827030 2024-12-31 06827030 2025-12-31 06827030 2025-01-01 2025-12-31 06827030 2023-12-31 06827030 2024-01-01 2024-12-31 06827030 2024-12-31 06827030 ns0:CharitableCompanyLimitedByGuarantee 2025-01-01 2025-12-31 06827030 ns15:PoundSterling 2025-01-01 2025-12-31 06827030 ns11:FRS102 2025-01-01 2025-12-31 06827030 ns0:IndependentExaminationCharity 2025-01-01 2025-12-31 06827030 ns11:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 06827030 ns11:FullAccounts 2025-01-01 2025-12-31 06827030 ns0:CharitiesSORP 2025-01-01 2025-12-31 06827030 ns16:EnglandWales 2025-01-01 2025-12-31 06827030 ns11:RegisteredOffice 2025-01-01 2025-12-31 06827030 ns0:Trustee1 2025-01-01 2025-12-31 06827030 ns0:Trustee2 2025-01-01 2025-12-31 06827030 ns0:Trustee3 2025-01-01 2025-12-31 06827030 ns0:Trustee4 2025-01-01 2025-12-31 06827030 ns0:Trustee5 2025-01-01 2025-12-31 06827030 ns0:Trustee6 2025-01-01 2025-12-31 06827030 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06827030 ns0:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 06827030 ns0:Activity8 2025-01-01 2025-12-31 06827030 ns0:Activity8 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06827030 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 06827030 ns0:Activity8 2024-01-01 2024-12-31 06827030 ns0:Activity10 2025-01-01 2025-12-31 06827030 ns0:Activity10 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06827030 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 06827030 ns0:Activity10 2024-01-01 2024-12-31 06827030 ns0:Activity11 2025-01-01 2025-12-31 06827030 ns0:Activity11 ns0:TotalUnrestrictedFunds 2025-01-01 2025-12-31 06827030 ns0:Activity11 ns0:TotalRestrictedIncomeFunds 2025-01-01 2025-12-31 06827030 ns0:Activity11 2024-01-01 2024-12-31 06827030 ns0:TotalUnrestrictedFunds 2024-12-31 06827030 ns0:TotalRestrictedIncomeFunds 2024-12-31 06827030 ns0:TotalUnrestrictedFunds 2025-12-31 06827030 ns0:TotalRestrictedIncomeFunds 2025-12-31 06827030 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2025-12-31 06827030 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2025-12-31 06827030 ns10:WithinOneYear 2025-12-31 06827030 ns10:WithinOneYear 2024-12-31 06827030 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 06827030 ns10:LandBuildings ns10:ShortLeaseholdAssets 2025-01-01 2025-12-31 06827030 ns10:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 06827030 ns10:OwnedAssets 2025-01-01 2025-12-31 06827030 ns10:OwnedAssets 2024-01-01 2024-12-31 06827030 ns0:TotalUnrestrictedFunds 2024-01-01 2024-12-31 06827030 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 06827030 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-01-01 2024-12-31 06827030 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 06827030 ns0:Activity10 ns0:TotalUnrestrictedFunds 2024-01-01 2024-12-31 06827030 ns0:Activity10 ns0:TotalRestrictedIncomeFunds 2024-01-01 2024-12-31 06827030 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-12-31 06827030 ns10:LandBuildings ns10:ShortLeaseholdAssets 2024-12-31 06827030 ns10:FurnitureFittings 2024-12-31 06827030 ns10:FurnitureFittings 2025-01-01 2025-12-31 06827030 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2025-12-31 06827030 ns10:LandBuildings ns10:ShortLeaseholdAssets 2025-12-31 06827030 ns10:FurnitureFittings 2025-12-31 06827030 ns10:LandBuildings ns10:OwnedOrFreeholdAssets 2024-12-31 06827030 ns10:LandBuildings ns10:ShortLeaseholdAssets 2024-12-31 06827030 ns10:FurnitureFittings 2024-12-31

REGISTERED COMPANY NUMBER: 06827030 (England and Wales)

REGISTERED CHARITY NUMBER: 1131978

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CITY CHURCH (GREAT GRIMSBY & NORTH EAST

LINCOLNSHIRE)

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

| Report of the Trustees | 1 |  | to |  | 5

| Independent Examiner's Report | 6 |

| Statement of Financial Activities | 7 |

| Balance Sheet | 8 |

| Notes to the Financial Statements | 9 |  | to |  | 16

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) (REGISTERED NUMBER: 06827030) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To continue to develop, a sound structure of governance and management to enable our core objectives of; the advancement of the Christian Faith, the advancement of education, relief of financial hardship, and the provision of care for all ages and people groups, to be achieved.

Public benefit

We review our aims, objectives and activities each year. The review looks at what we achieved and the outcomes of our work over the last 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we aim to serve. The review also helps us ensure our aims, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit and complied with section 17(5) of the Charities Act 2011 when reviewing our aims and objectives and in planning future activities. In particular the Trustees consider how planned activities will contribute to the aims and objectives they have set.

Grantmaking

The Trustees make grants to organisations and individuals whose aim and objectives meet the criteria of City Church. Recipients of funding are expected to keep in regular contact and from time to time representatives of City Church visit to ensure funds are being applied in accordance with objectives that have been set out.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) (REGISTERED NUMBER: 06827030) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

We monitor the constituent members and attenders of City Church using ChurchSuite management software. This has enabled us to effectively communicate and connect with the City Church family.

In addition to our main Sunday service we have a network of small groups which regularly meet mid-week in various venues throughout NE Lincolnshire.

Principle income sources have been voluntary tithes & offerings; these income streams have allowed the charity to carry out the various activities highlighted in this report.

City Church is an active member of the Ground Level Network of Churches, Churches Together in NE Lincolnshire, and access Thirtyone:eight for safeguarding queries.

City Church has been actively involved in the support of several projects and organisations in the UK and overseas, including:

- The Ground Level network of churches, and the 'Awaken' event

- Christian Action & Resource Enterprise, a local charity that is dedicated to relieving poverty, hardship, and distress, often around housing issues in NE Lincolnshire

- The Churches Together in NE Lincolnshire prayer initiative

- Safe Families - providing respite care & support for families in need in NE Lincolnshire

-Immingham Christian Centre

-The International Bible Training College, based in the UK

- A schooling programme with Oasis of Hope Foundation UK, (formerly Colombia Childcare UK)

- Release International - working on behalf of the persecuted church around the world

- 'Jabulani' - children's home in Zimbabwe

-Iris ministries - Cambodia

-New Life Christian Mission - children's Home in Sri Lanka

- Urban Life Church and their 'Botshabelo' babies home - Midrand, South Africa

City Church continues to run its weekly, youth group called 'City Youth' and has seen significant growth in attendance over the year. In addition, our Kids team also facilitated a series of assemblies for New Waltham Academy & the Grange Primary School throughout the year.

In response to mental health and cost of living challenges in the local community, City Church has continued to run three initiatives, that also became 'Warm Spaces' over the winter months of 2025:

- 'Little Gems' - a weekly parent and toddler group

- 'Free to Be' - a weekly opportunity for adults of all ages to engage in community, have some fun together, chat, share and encourage each other in a very relaxed atmosphere.

We continue to see a significant number of different nationalities joining the City Church family. Acknowledging the growing number of nationalities that now make up City Church we held our second 'International Family Sunday', in September, celebrating and recognising the diversity of cultures within the church.

We ran our Alpha initiative, facilitating 2 courses in 2025, (to introduce Christianity to the general public), and hosted a regional 'Holy Spirit' day for other churches in the Ground Level network.

The work and activities of City Church has been made possible with 2.75 full time equivalent paid staff. Throughout the year our staff have been supported by many hundreds of volunteer hours from the 'Family & Friends' of the church, (see below).

The City Church Leadership Team continues to operate under delegated powers of the Directors. They have spiritual oversight, and make decisions, within the parameters of the vision and pre-set budgets of the church.

All of our City Church activities are now operated from our buildings on Chelmsford Avenue, and our Community Hall continues to be used for the benefit of our own church groups and local community groups. Our premises on Freeman Street are now surplus to requirements and are currently on the market.

RISK REGISTER

The trustee/directors have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. A review of our 'Risk Register' took place in November and is reviewed on an annual basis.

VOLUNTEERS

The many activities of City Church throughout 2025 were only possible because of a significant number of volunteer hours, summarised as follows:

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) (REGISTERED NUMBER: 06827030) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

- Group leadership & pastoral support 870 hours

- Leadership & operational support 750 hours

- Sunday service support 940 hours

- Kids church activities & events 330 hours

-Youth group 280 hours

-Outreach events 830 hours

-Building maintenance & refurbishment 150 hours

FINANCIAL REVIEW

Reserves policy

The Trustees have examined the Charity's requirement for reserves, considering the main risks to the organisation. They have established a policy to endeavour to keep three months operating costs in reserves and an element for potential redundancy costs, totalling £65,000. We envisage funds held on deposit, (above our reserves policy target) will be utilised in the development of our Chelmsford Avenue site.

FINANCIAL POSITION

The Trustees meet eight times per year to review the financial position of the charity by monitoring actual income and expenditure and comparing to budget.

We are very thankful for the continued financial support of the church congregation throughout the year. In addition we are grateful for the promise of funding from Grantscape for our next financial year, towards salary costs for running our Little Gems Toddler Group.

The Trustees consider the financial position of the charity to be satisfactory. The Statement of Financial Activities shows income for the year ended 31 December, 2025 of £157,801 (2024 - £331,180) and expenditure of £166,968 (2024- £356,094).The income & expenditure figures for 2025 are lower than the figures for 2024, this reflects the closure of our Wiz-Kidz nursery in December 2024. Free reserves at the year-end amount to £217,102 (2024 - £212,088) and are considered adequate to support the ongoing plans of the charity.

FUTURE PLANS

City Church is anticipating a year of continued growth building on the momentum of recent years. We anticipate that new staff appointments will be made in 2026 following a staffing review. We will continue to build upon and review our social action programs to ensure they remain relevant to the needs of the local area and that they are fit for purpose.

We will also be looking at new outreach opportunities across NE Lincolnshire.

We will strengthen our relationships with the growing number of nationalities that now make up a significant percentage of the City Church congregation.

We anticipate disposal of the Freeman Street premises which will allow for further development of our Chelmsford Avenue site. We also envisage funds held on deposit, (above our reserves policy target) will be utilised in the development of our Chelmsford Avenue site.

In considering our achievements, performance, and future plans; we are very grateful for the number of volunteers who make themselves available to facilitate the ongoing activities of City Church throughout the year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is governed by it's Memorandum and Articles of Association.

As the company is limited by guarantee, there were no beneficial interests in the company.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) (REGISTERED NUMBER: 06827030) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

City Church seeks to appoint trustee/directors from persons who share the same ethos. It seeks to identify those most suitable to bring a balance of skills and strengths to the board.

Induction and training of new trustees

On appointment, all Trustees undertake an induction to include an overview of the charity, breakdown of responsibilities and DBS checks.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06827030 (England and Wales)

Registered Charity number

1131978

Registered office

City Church House

Eastern Inway

GRIMSBY

DN34 5HF

Trustees

Mr. D. Jones Chairman

Mrs A. Cadd (resigned 17.3.25)

Mr. P. T. Gallant

Mr. D. Robinson

Mrs K.S. Jones (resigned 3.8.25)

Mr M. B. Scarrott

Independent Examiner

Miss C. M. Tams FCA

Smethurst & Co

12 Abbey Road

GRIMSBY

DN32 0HL

Bankers

Santander UK

Bridle Road

BOOTLE

Merseyside

L30 4GB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of City Church (Great Grimsby & North East Lincolnshire) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

- | select suitable accounting policies and then apply them consistently;

- | observe the methods and principles in the Charities SORP;

- | make judgements and estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) (REGISTERED NUMBER: 06827030) |

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 16 March 2026 and signed on its behalf by:

Mr. D. Jones - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

CITY CHURCH (GREAT GRIMSBY & NORTH EAST

LINCOLNSHIRE) (REGISTERED NUMBER: 06827030)

Independent examiner's report to the trustees of City Church (Great Grimsby & North East Lincolnshire) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. | the accounts do not accord with those records; or

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection 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.

Miss C. M. Tams FCA

Smethurst & Co

12 Abbey Road

GRIMSBY

DN32 0HL

17 March 2026

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

STATEMENT OF FINANCIAL ACTIVITIES

(INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 142,088 |  | 1,051 |  | 143,139 |  | 132,365 |

Charitable activities

Core | - |  | - |  | - |  | 2,920 |

Wiz-Kidz | 3,590 |  | - |  | 3,590 |  | 181,430 |

Investment income | 2 | 8,471 |  | - |  | 8,471 |  | 12,168 |

Other income | 2,601 |  | - |  | 2,601 |  | 2,297 |

Total | 156,750 |  | 1,051 |  | 157,801 |  | 331,180 |

EXPENDITURE ON

Charitable activities

Core | 121,571 |  | - |  | 121,571 |  | 141,016 |

Wiz-Kidz | 26,067 |  | - |  | 26,067 |  | 194,890 |

Missions | 17,350 |  | 1,980 |  | 19,330 |  | 20,188 |

Total | 164,988 |  | 1,980 |  | 166,968 |  | 356,094 |

NET INCOME/(EXPENDITURE) | (8,238 | ) | (929 | ) | (9,167 | ) | (24,914 | )

Transfers between funds | 12 | (2,040 | ) | 2,040 |  | - |  | - |

Net movement in funds | (10,278 | ) | 1,111 |  | (9,167 | ) | (24,914 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 642,452 |  | 690 |  | 643,142 |  | 668,056 |

TOTAL FUNDS CARRIED FORWARD | 632,174 |  | 1,801 |  | 633,975 |  | 643,142 |

CONTINUING OPERATIONS

Wiz-Kidz closed in December 2024, however there has been some residual income and expenditure in 2025.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) (REGISTERED NUMBER: 06827030) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Unrestricted |  | Restricted |  | Total |  | Total

| funds |  | funds |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 9 | 415,072 |  | - |  | 415,072 |  | 430,364 |

CURRENT ASSETS |

Debtors | 10 | 2,347 |  | - |  | 2,347 |  | 6,269 |

Cash at bank and in hand | 216,962 |  | 1,801 |  | 218,763 |  | 210,133 |

219,309 |  | 1,801 |  | 221,110 |  | 216,402 |

CREDITORS |

Amounts falling due within one year | 11 | (2,207 | ) | - |  | (2,207 | ) | (3,624 | )

NET CURRENT ASSETS | 217,102 |  | 1,801 |  | 218,903 |  | 212,778 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 632,174 |  | 1,801 |  | 633,975 |  | 643,142 |

NET ASSETS | 632,174 |  | 1,801 |  | 633,975 |  | 643,142 |

FUNDS | 12

Unrestricted funds | 632,174 |  | 642,452 |

Restricted funds | 1,801 |  | 690 |

TOTAL FUNDS | 633,975 |  | 643,142 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2026 and were signed on its behalf by:

Mr. D. Jones - Trustee

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| The charity has departed from the Charities SORP and FRS 102 in order to depreciate all freehold property at a rate of 2% on a straight line basis.

| The treatment required by the Charities SORP and FRS 102 where an asset comprises of two or more major components is that each component should be depreciated separately over its useful life and that the value of land is not depreciated.

| The trustees consider that depreciating all freehold property at a rate of 2% on a straight line basis reflects the value of the asset for the charity, and have concluded that the accounts present a true and fair view.

| Income

| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

| Expenditure

| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% Straight Line

| Short leasehold | - | 4% Straight Line

| Fixtures and fittings | - | 20% Reducing Balance

| Fixed assets are stated at cost less accumulated depreciation. The cost of minor additions of less than £500 are not capitalised.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| Donated goods and services

| Donated goods and services are not recognised in the financial statements as they are minimal in value.

| Donated services provided by general volunteers are explained within the Trustees report.

2. | INVESTMENT INCOME

| 31.12.25 |  | 31.12.24

£ | £ |

| Interest received | 8,471 |  | 12,168 |  |

3. | GRANTS PAYABLE

| 31.12.25 |  | 31.12.24

£ | £ |

| Core | 2,964 |  | 50 |  |

| Wiz-Kidz | 214 |  | - |  |

| Missions | 19,330 |  | 20,188 |  |

22,508 |  | 20,238 |  |

| The total grants paid to institutions during the year was as follows: |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other institutions | 358 |  | 379 |  |

| Ground Level | 4,800 |  | 4,620 |  |

| Jabulani | 925 |  | 875 |  |

| Oasis of Hope | 780 |  | 720 |  |

| Release International | 1,260 |  | 1,200 |  |

| Sri Lanka Childrens Ministry | 3,235 |  | 1,420 |  |

11,358 |  | 9,214 |  |

| The total grants paid to individuals during the year was as follows: |

| 31.12.25 |  | 31.12.24

£ | £ |

| Other individuals | 1,100 |  | 351 |  |

| A & D Graham | 1,560 |  | 1,500 |  |

| S Hardy | 200 |  | 2,223 |  |

| S & M Brown | 4,180 |  | 3,000 |  |

| D Taylor | 1,260 |  | 1,200 |  |

| P & A Jones | 1,590 |  | 1,500 |  |

| J & E Whyte | 1,260 |  | 1,200 |  |

11,150 |  | 10,974 |  |

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | SUPPORT COSTS

| Governance

| costs

£ |

| Core | 1,963 |  |

| Wiz-Kidz | 1,457 |  |

3,420 |  |

5. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 31.12.25 |  | 31.12.24

£ | £ |

| Independent examiners fee and accountancy | 1,351 |  | 1,380 |  |

| Payroll processing | 690 |  | 825 |  |

| Depreciation - owned assets | 15,202 |  | 16,250 |  |

6. | TRUSTEES' REMUNERATION AND BENEFITS

| The charity's memorandum and articles of association allowing remuneration to be paid to trustees are approved by the charity commission. The following remuneration was paid to the trustee Mr D Jones during the year -

|  | 31.12.25 |  |  | 31.12.24 |

| £ |  |  | £ |  |

|  | Total |  |  | Total |

| Trustees' salaries |  | 19,678 |  |  | 19,678 |

| Trustees' social security |  | 365 |  |  | 1,460 |

| Trustees' pensions |  | 403 |  |  | 403 |

|  | 20,446 |  |  | 21,541 |

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

7. | STAFF COSTS

|  | 31.12.25 |  |  | 31.12.24 |  |

| Wages and social security |  | 70,979 |  |  | 217,868 |  |

| Redundancy pay |  | - |  |  | 36,800 |  |

| Pensions |  | 896 |  |  | 3,413 |  |

|  | 71,875 |  |  | 258,081 |  |

| The average monthly number of employees during the year was as follows:

| 31.12.25 |  | 31.12.24

| Core | 8 |  | 7 |  |

| Wiz - Kidz | - |  | 9 |  |

8 |  | 16 |  |

| No employees received emoluments in excess of £60,000.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | STAFF COSTS - continued

| Included in staff costs are salary and employers national insurance paid to and in relation to key management of £20,446 (2024- £48713).

8. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| funds |  | funds |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 130,904 |  | 1,461 |  | 132,365 |

| Charitable activities

| Core | - |  | 2,920 |  | 2,920 |

| Wiz-Kidz | 162,371 |  | 19,059 |  | 181,430 |

| Investment income | 12,168 |  | - |  | 12,168 |

| Other income | 2,297 |  | - |  | 2,297 |

| Total | 307,740 |  | 23,440 |  | 331,180 |

| EXPENDITURE ON

| Charitable activities

| Core | 118,872 |  | 22,144 |  | 141,016 |

| Wiz-Kidz | 194,890 |  | - |  | 194,890 |

| Missions | 16,525 |  | 3,663 |  | 20,188 |

| Total | 330,287 |  | 25,807 |  | 356,094 |

| NET INCOME/(EXPENDITURE) | (22,547 | ) | (2,367 | ) | (24,914 | )

| Transfers between funds | (1,920 | ) | 1,920 |  | - |

| Net movement in funds | (24,467 | ) | (447 | ) | (24,914 | )

| RECONCILIATION OF FUNDS

| Total funds brought forward | 666,919 |  | 1,137 |  | 668,056 |

| TOTAL FUNDS CARRIED FORWARD | 642,452 |  | 690 |  | 643,142 |

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Short |  | and |

| property |  | leasehold |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 395,950 |  | 150,000 |  | 54,008 |  | 599,958 |  |

| Additions | - |  | - |  | 1,095 |  | 1,095 |  |

| Disposals | - |  | - |  | (11,653 | ) | (11,653 | ) |

| At 31 December 2025 | 395,950 |  | 150,000 |  | 43,450 |  | 589,400 |  |

| DEPRECIATION

| At 1 January 2025 | 42,913 |  | 90,000 |  | 36,681 |  | 169,594 |  |

| Charge for year | 5,919 |  | 6,000 |  | 3,283 |  | 15,202 |  |

| Eliminated on disposal | - |  | - |  | (10,468 | ) | (10,468 | ) |

| At 31 December 2025 | 48,832 |  | 96,000 |  | 29,496 |  | 174,328 |  |

| NET BOOK VALUE

| At 31 December 2025 | 347,118 |  | 54,000 |  | 13,954 |  | 415,072 |  |

| At 31 December 2024 | 353,037 |  | 60,000 |  | 17,327 |  | 430,364 |  |

| Freehold property includes an estimate for land of £100,000 which is not being depreciated.

10. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | (14 | ) | 99 |  |

| Other debtors | 2,361 |  | 6,170 |  |

2,347 |  | 6,269 |  |

11. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 2,207 |  | 3,624 |  |

12. | MOVEMENT IN FUNDS

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.1.25 |  | in funds |  | funds |  | 31.12.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 642,452 |  | (8,238 | ) | (2,040 | ) | 632,174 |  |

| Restricted funds

| Missions Fund | 690 |  | (929 | ) | 2,040 |  | 1,801 |  |

| TOTAL FUNDS | 643,142 |  | (9,167 | ) | - |  | 633,975 |  |

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 156,750 |  | (164,988 | ) | (8,238 | ) |

| Restricted funds

| Missions Fund | 1,051 |  | (1,980 | ) | (929 | ) |

| TOTAL FUNDS | 157,801 |  | (166,968 | ) | (9,167 | ) |

| Comparatives for movement in funds

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.1.24 |  | in funds |  | funds |  | 31.12.24 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 666,919 |  | (22,547 | ) | (1,920 | ) | 642,452 |  |

| Restricted funds

| Missions Fund | 1,137 |  | (2,367 | ) | 1,920 |  | 690 |  |

| TOTAL FUNDS | 668,056 |  | (24,914 | ) | - |  | 643,142 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 307,740 |  | (330,287 | ) | (22,547 | ) |

| Restricted funds

| Wiz-Kidz Fund | 19,059 |  | (19,059 | ) | - |  |

| Missions Fund | 1,296 |  | (3,663 | ) | (2,367 | ) |

| Vision | 100 |  | (100 | ) | - |  |

| East Coast Community Fund | 2,920 |  | (2,920 | ) | - |  |

| CityKids | 65 |  | (65 | ) | - |  |

23,440 |  | (25,807 | ) | (2,367 | ) |

| TOTAL FUNDS | 331,180 |  | (356,094 | ) | (24,914 | ) |

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  | Transfers |  |

| movement |  | between |  | At |

| At 1.1.24 |  | in funds |  | funds |  | 31.12.25 |

£ | £ | £ | £ |

| Unrestricted funds

| General fund | 666,919 |  | (30,785 | ) | (3,960 | ) | 632,174 |  |

| Restricted funds

| Missions Fund | 1,137 |  | (3,296 | ) | 3,960 |  | 1,801 |  |

| TOTAL FUNDS | 668,056 |  | (34,081 | ) | - |  | 633,975 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 464,490 |  | (495,275 | ) | (30,785 | ) |

| Restricted funds

| Wiz-Kidz Fund | 19,059 |  | (19,059 | ) | - |  |

| Missions Fund | 2,347 |  | (5,643 | ) | (3,296 | ) |

| Vision | 100 |  | (100 | ) | - |  |

| East Coast Community Fund | 2,920 |  | (2,920 | ) | - |  |

| CityKids | 65 |  | (65 | ) | - |  |

24,491 |  | (27,787 | ) | (3,296 | ) |

| TOTAL FUNDS | 488,981 |  | (523,062 | ) | (34,081 | ) |

| The purpose of the restricted and Designated funds are :-

| Wiz-Kidz

| This is donations/grants received for expenditure specifically to be spent on childcare.

| Missions

| This is donations received for specific organisations/individuals which the charity supports.

| Vision Fund

| This is to assist in the development of the vision of the Church.

| East Coast Community Fund

| This is grant toward salary costs for running the Little Gems Toddler Group.

| Warm Spaces

| This is a grant received for a warm space provision.

| Transfers between funds

| Transfers from unrestricted funds of £2,040 (2024: £1,920) are toward donations paid to specific organisations/individuals which the charity supports.

| CITY CHURCH (GREAT GRIMSBY & NORTH EAST |

| LINCOLNSHIRE) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

13. | RELATED PARTY DISCLOSURES

| Amounts donated to City Church during the year by Trustees were £22,324 (2024- £22,800)

| During the year wages, social security and pension contributions totalling £3,809 (2024 - £10,865) were paid to Peter Jones, the son of trustee David Jones. Grants totalling £1,590 were also paid to Peter Jones and his wife to support voluntary work at a childrens home and church ministry in South Africa.

| During the year wages, social security and pension contributions totalling £24,521(2024- £22,281) were paid to Joy Wooffindin, the daughter of trustee David Robinson.

14. | PENSIONS

| The Charity makes contributions for its employees in a defined contribution scheme. The amount charged to the Statement of Financial Activities during the year was £896 (2024- £3,413).

| Pension amounts outstanding at the 31st December 2025 were £170 (2024- £574).