City Church Preston - Charities report

REGISTERED COMPANY NUMBER: 08522873 (England and Wales)

REGISTERED CHARITY NUMBER: 1153061

City Church Preston

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

15

TRUSTEES

PJ Maltby

TA Evenson-Appleyard

SR Thirukumaran

A Coupe

PH Balshaw

REGISTERED OFFICE

St Thomas' Centre

Lancaster Road North

Preston

Lancashire

PR1 2SQ

REGISTERED COMPANY
NUMBER

08522873 (England and Wales)

REGISTERED CHARITY
NUMBER

1153061

INDEPENDENT EXAMINER

McMillan & Co LLP

Chartered Accountants

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

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

City Church Preston is a community of faith, hope and love that seeks to communicate the life changing message of Jesus to Preston and beyond. The Church seeks to serve the community and encourages its church members and regular attendees to be involved in all positive aspects of serving our city.

The objectives of the Church are for the benefit of the public:

a)

to advance the Christian faith in accordance with the Statement of Faith of Assemblies of God in such
ways and in such parts of the United Kingdom or the world as the Directors from time to time may
think fit;

b)

to relieve sickness and financial hardship and to promote and preserve good health by the provision
of funds, goods or services of any kind including through the provision of counselling and support in
such parts of the United Kingdom or the world as the Directors from time to time think fit, and;

c)

to advance education in such ways and in such parts of the United Kingdom and the world as the
Directors from time to time may think fit.

In accordance with its aims, the Church planned and delivered a range of activities throughout the year. These activities were planned with due regard to the Charity Commission's guidance on public benefit, and in particular, the specific guidance on charities for the advancement of religion.

Church members and attendees have been encouraged to become active in the expression of their Christian faith through;

-

teaching, encouragement and practical demonstration on how to follow the example of Jesus, in faith,
word and action.

-

Collective acts of worship.

The Church also provided marriage and funeral services, with emotional and practical support provided for the family and friends of those who had passed away.

Aims and purposes

The trustees are responsible for ensuring that City Church Preston fulfils its charitable aims which are to advance the Christian faith, relieve sickness and financial hardship, and advance education.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities and review of the year

City Church Preston is a vibrant faith community centered on the teaching and example of Jesus Christ. It is a community which is socially and ethnically diverse, inclusive, and connects with all ages. The Church is welcoming to all, particularly those who are interested to learn more about the Christian faith. Opportunities have been provided for those who wish to gain an understanding of the basic principles of Christianity, together with water baptismal services for those who wish to be baptised.

During 2025 the Church provided a network of practical support for people, including pastoral support for those in challenging situations, visiting those who were sick or bereaved, and support for the elderly and disabled. Practical support and guidance were made available to those who were in financial difficulty, together with prayer and support for difficult situations faced by those in the church community, their colleagues, friends, family and the wider community. Pastoral connections were maintained through one-to-one sessions to encourage and support individuals.

The food market provision has been a consistent source of encouragement, with many members of the local community not only engaging with this, but also volunteering to help run it. The trustees are grateful to Preston City Council for grant funding which underwrites the cost of the food distributed at the market and allows a good selection of fresh food to be made available in addition to tinned and packet goods.

Throughout the year the church leaders taught and modelled how to follow Jesus well, reflecting on Jesus' words in John's gospel about him being the Good Shepherd. The emphasis on God's grace overcoming any and every barrier in order to be with humanity was a powerful and transformative message for many. Sadly, not everyone could accept this clear message of God's grace and some much-loved and highly-valued leaders departed the church community. One unintended consequence of these challenges was a deeper sense of respect, unity and purpose amongst those who remained.

The Tamil-speaking service on Sunday afternoons continues to cater for those from India and Sri Lanka. This has been a great point of connection for the Asian community as the church hosted a worship event drawing contributions from churches across the area. The Tamil church is able to network people and help them settle by providing practical and pastoral support as they adjust to a new culture. A weekend away was organised to allow relationships to deepen and faith to flourish. Intentional work is undertaken to create spaces where the whole church comes together as one body, regardless of mother-tongue spoken.

A whole-church away day was held at Bleasdale Parish Hall in the Trough of Bowland. Church and local community members enjoyed chatting, games, walking, food and worshipping together in a different environment. For some it was a rare opportunity to get out of Preston, with transport provided. Thanks to the generosity of the church community, everything was free of charge.

Strong connections have been made with students and young adults through weekly activities for the 18-30s. A significant proportion of the students who connect with the church are from abroad. We are able to provide a warm and welcoming 'home from home' environment where friendship and peer support are fostered. This has positive effects on people's wellbeing.

Children and young people are encouraged in their faith journey through age-appropriate content / opportunities to explore questions of faith and allowed to reach their own conclusions.

The church continued to live-stream Sunday services on the church website and YouTube, helping members who were otherwise unable to attend to access the teaching and allowing prospective visitors to get a foretaste before they arrived. Church services and content were made widely available and advertised on the church website, notices in the building, and through social media, so that they were made available to as many people as possible.

During the year all policies and procedures are reviewed (and updated where appropriate). The safeguarding policy is updated annually to reflect the latest advice from AOG and Thirty One:Eight advisory service.

Staff and volunteers

All areas of church life are essentially staffed by volunteers who freely give their time and skills, and without whom the charity could not function. The only remunerated staff members during 2025 were the part-time Senior Pastor, part-time Safeguarding Co-ordinator and the part-time Church Caretaker.

One leadership 'away day' was undertaken in the year with the trustees and Ministry Team coming together to pray, plan, and learn together.

Missions

As in previous years, there continues to be a strong emphasis on missions work outside the church itself - locally, around the UK and overseas. During the period the church has given £11,351 to support missions. This has included direct support to missionaries working in the UK and overseas.

Church premises

The church building, St Thomas' Centre, gives City Church Preston an operating base, a home in the community, and supports the extension and development of ministry opportunities within the community we serve. All church services and the weekly coffee morning drop-in, which allows pastoral conversations and support, and creates an accessible connection point for the local community, are held in the building.

Thanks to generous support from Lancashire's Police and Crime Commissioner it was possible for the church to install security fencing to prevent unauthorised access to the rear of the building. This has reduced anti-social behaviour and associated concerns for lone workers in the building. The trustees wish to thank Scott, an architecture student and member of the church, who freely produced the technical drawings and so helped to achieve planning permission for the project.

Partnerships

The Church is committed to playing a full part in the Assemblies of God GB fellowship, aiming to always be a net contributor to this wider network. This includes contributing to the AOG GB Relief and Development fund, and playing an active role in the AOG Hub and Zone meetings. The Senior Pastor volunteers for AOG on the United Board for military chaplaincy and is part of AOG's national chaplaincy team. The Church also continues to benefit from close working with other churches and organisations in Preston, the North West and elsewhere in the UK and abroad. A successful partnership with Preston City Council and FareShare continues to provide food markets each month.

The Church continues to pursue partnerships that are of benefit to attendees and the wider community, such as its partnerships with Fusion (linking into the students at UCLan), Mercy UK and many others.

Summary

There has been a continuation of the good work carried out by the church, with many people, both young and old, being empowered and encouraged to make better life choices. For some this has been to take further steps on their journey to faith, with a number becoming part of the church community. The church was able to provide pastoral, emotional and practical support to those in need. In all these areas the trustees wish to record their thanks to God for his leading and provision, together with their thanks to all the volunteers who have sacrificially given of their time and finance in service to both the church community and the wider community.

FINANCIAL REVIEW

Reserves policy

The Charity has a Reserves Policy which identifies a prudent level of reserves, based on holding an amount equal to circa six months salary bill.

Additional to this is a value held in reserve for the planned and unplanned maintenance of St Thomas' Centre on Lancaster Road North, which is the operating base for the Church.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The trustees of the charity are responsible for the leadership and management of the charity to fulfil the objectives of the charity in line with Biblical principles and legal requirements. Appointment of additional trustees is the responsibility of the existing trustees.

Risk management

The trustees 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.

Approved by order of the board of trustees on 5 July 2026 and signed on its behalf by:

PJ Maltby - Trustee

Independent examiner's report to the trustees of City Church Preston ('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.

Neil McMillan FCA

McMillan & Co LLP

Chartered Accountants

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

5 July 2026

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

55,575

4,872

60,447

85,846

Charitable activities

Income

375

-

375

850

Investment income

3

578

-

578

868

Total

56,528

4,872

61,400

87,564

EXPENDITURE ON

Charitable activities

Church Activities

28,563

5,929

34,492

30,956

Building Expenses

17,126

150

17,276

17,468

Administration

7,587

-

7,587

11,390

Other

1,080

-

1,080

Total

54,356

6,079

60,435

60,894

NET INCOME/(EXPENDITURE)

2,172

(1,207

)

965

26,670

Transfers between funds

11

25,195

(25,195

)

-

Net movement in funds

27,367

(26,402

)

965

26,670

RECONCILIATION OF FUNDS

Total funds brought forward

184,899

28,350

213,249

186,579

TOTAL FUNDS CARRIED FORWARD

212,266

1,948

214,214

213,249

2025

2024

Unrestricted

Restricted

Total

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

8

182,111

96

182,207

173,779

CURRENT ASSETS

Debtors

9

3,544

482

4,026

2,363

Cash at bank

28,820

1,463

30,283

42,268

32,364

1,945

34,309

44,631

CREDITORS

Amounts falling due within one year

10

(2,209

)

(93

)

(2,302

)

(5,161

)

NET CURRENT ASSETS

30,155

1,852

32,007

39,470

TOTAL ASSETS LESS CURRENT
LIABILITIES

212,266

1,948

214,214

213,249

NET ASSETS

212,266

1,948

214,214

213,249

FUNDS

11

Unrestricted funds

212,266

184,899

Restricted funds

1,948

28,350

TOTAL FUNDS

214,214

213,249

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 5 July 2026 and were signed on its behalf by:

PJ Maltby - Trustee

1.	GENERAL INFORMATION

The charity is a registered charity in England and Wales and is incorporated. The address of the principal office is St Thomas' Centre, Lancaster Road North, Preston, PR1 2SQ.

There are no material uncertainties about the charity's ability to continue.

The presentational currency of the financial statements is the Pound Sterling (£).

The amounts in the financial statements have been rounded to the nearest £1.

2.	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.

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.

Governance costs

Governance costs are those incurred in connection with compliance and constitutional and statutory requirements.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Freehold property is not depreciated. No depreciation is provided on the freehold buildings as the Trustees consider that the lives of these assets are so long and residual values, based on prices prevailing at the time of acquisition, are sufficiently high that any depreciation would be immaterial.

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.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

3.	INVESTMENT INCOME

2025

2024

£

Deposit account interest

578

868

4.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Independent examination

1,080

Depreciation - owned assets

4,534

2,020

5.	TRUSTEES' REMUNERATION AND BENEFITS

Mr PJ Maltby, a Trustee was paid £7,568 (2024: £7,277) for his services as Lead Pastor. The payment was approved by the Board of Trustees and is permitted by the constitution, which has been approved by the Charity Commission.

Trustees' expenses

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

6.	STAFF COSTS

2025

2024

£

Wages and salaries

12,115

12,334

Other pension costs

469

555

12,584

12,889

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

2025

2024

Staff

3

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

7.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

53,433

32,413

85,846

Charitable activities

Income

850

-

850

Investment income

868

-

868

Total

55,151

32,413

87,564

EXPENDITURE ON

Charitable activities

Church Activities

25,008

5,948

30,956

Building Expenses

17,406

62

17,468

Administration

11,390

-

11,390

Other

1,080

-

1,080

Total

54,884

6,010

60,894

NET INCOME

267

26,403

26,670

RECONCILIATION OF FUNDS

Total funds brought forward

184,632

1,947

186,579

TOTAL FUNDS CARRIED FORWARD

184,899

28,350

213,249

8.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

COST

At 1 January 2025

152,756

27,284

3,684

183,724

Additions

-

12,962

-

12,962

At 31 December 2025

152,756

40,246

3,684

196,686

DEPRECIATION

At 1 January 2025

-

6,703

3,242

9,945

Charge for year

-

4,221

313

4,534

At 31 December 2025

-

10,924

3,555

14,479

NET BOOK VALUE

At 31 December 2025

152,756

29,322

129

182,207

At 31 December 2024

152,756

20,581

442

173,779

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

1,695

1,041

Prepayments

2,331

1,322

4,026

2,363

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Accruals and deferred income

2,302

5,161

11.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1/1/25

in funds

funds

31/12/25

£

Unrestricted funds

General fund

184,899

2,172

25,195

212,266

Restricted funds

Missions

3,003

(1,190

)

-

1,813

Youth Funds

152

(17

)

-

135

Boiler Fund

17,195

-

(17,195

)

-

Fence Fund

8,000

-

(8,000

)

-

28,350

(1,207

)

(25,195

)

1,948

TOTAL FUNDS

213,249

965

-

214,214

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

56,528

(54,356

)

2,172

Restricted funds

Missions

4,722

(5,912

)

(1,190

)

Youth Funds

-

(17

)

(17

)

Utilities Fund

150

(150

)

-

4,872

(6,079

)

(1,207

)

TOTAL FUNDS

61,400

(60,435

)

965

Comparatives for movement in funds

Net

movement

At

At 1/1/24

in funds

31/12/24

£

Unrestricted funds

General fund

184,632

267

184,899

Restricted funds

Missions

1,421

1,582

3,003

Youth Funds

464

(312

)

152

Utilities Fund

62

(62

)

-

Boiler Fund

-

17,195

Fence Fund

-

8,000

1,947

26,403

28,350

TOTAL FUNDS

186,579

26,670

213,249

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

55,151

(54,884

)

267

Restricted funds

Missions

6,246

(4,664

)

1,582

Youth Funds

250

(562

)

(312

)

Utilities Fund

-

(62

)

(62

)

Boiler Fund

17,917

(722

)

17,195

Fence Fund

8,000

-

8,000

32,413

(6,010

)

26,403

TOTAL FUNDS

87,564

(60,894

)

26,670

The purpose of the restricted funds is as follows:

Missions

There are a number of small funds to support missionaries and other
Christian work both in the UK and overseas.

Youth Funds

There are a number of small funds to support the work of the church
with children and young people.

Boiler Fund

There are a number of small funds to support the church replace and
maintain the boiler.

Fence Fund

Grant received from the Police & Crime Commissioner fund for new
security fencing.

12.	RELATED PARTY DISCLOSURES

Apart from Trustees payments listed in note 5, there were no related party transactions for the year ended 31 December 2025 or 31 December 2024.