New Beginnings Christian Centre Charity Accounts

COMPANY REGISTRATION NUMBER: 07565706

CHARITY REGISTRATION NUMBER: 1142639

NEW BEGINNINGS CHRISTIAN CENTRE

Company Limited by Guarantee

UNAUDITED FINANCIAL STATEMENTS

31 March 2025

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

	PAGE

Trustees' annual report (incorporating the director's report)	1

Independent examiner's report to the trustees	5

Statement of financial activities (including income and expenditure account)	7

Statement of financial position	8

Notes to the financial statements	10

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

TRUSTEES' ANNUAL REPORT (INCORPORATING THE DIRECTOR'S REPORT)

YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025 .

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name	New Beginnings Christian Centre

Charity registration number	1142639

Company registration number	07565706

Principal office and registered	Equitable House
office	55 Pellon Lane
	Halifax
	West Yorkshire
	HX1 5SP

THE TRUSTEES

	L. Thorpe
	P. J. Kemp
	M R Durgan	(Retired 17 August 2024)
	Rev. A Pugh	(Appointed 1 May 2025)

COMPANY SECRETARY	L. Thorpe

INDEPENDENT EXAMINER	Elizabeth Short FCA Streets Spenser Wilson (Yorkshire) Ltd
	Equitable House
	55 Pellon Lane
	Halifax
	West Yorkshire
	HX1 5SP

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 16 March 2011 and registered as a charity on 29 June 2011. The Company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under the Articles of Association. The members have no shareholding but in the event of a winding up they have undertaken to contribute to the payment of liabilities such amount as may be required not exceeding a total of £1.

Membership of the company is open to all who can demonstrate the following:

- has by grace exhibited saving faith in the Lord Jesus Christ

- has desire to worship and serve God

- is committed to promoting the objects

- is nominated by the Senior Minister and approved by a majority of members

The Trustees can also admit 'Friends and Associates' and give them powers and duties as they think fit, but such persons will not be members of the company and shall not be entitled to speak or vote at general meetings.

The company works in fellowship with ELIM and in accordance with the Statement of Faith issued by the General Council.

Recruitment and appointment of Trustees

Trustees are directors for the purposes of company law. Trustees shall comprise the Senior Minister of the Church together with such persons as the Senior Minister shall nominate together with other persons that the Board of Trustees may appoint. The number of Trustees shall not be less than 3 with no maximum and the Trustees are not required to retire by rotation.

The Trustees may delegate their powers to any committee consisting of one or more Trustees and may delegate to any Managing Trustee or Trustee holding executive office such powers as they think fit.

The Trustees meet on a regular basis (at least monthly) and are responsible for strategic direction and operational policies. The day to day administration is delegated to Linda Thorpe (a Trustee).

Trustee training and induction

On appointment the Trustees are provided with a copy of the Charity's Memorandum and Articles of Association, the Charity Commission guidance -The Essential Trustee, the latest financial accounts and other relevant matters . The Senior Minister also discusses the requirements and expectations of the Church in relation to their duties as Trustees.

Risk assessment

The Trustees have reviewed the major risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to those risks.

Organisational structure

The board of trustees meets on a regular basis to oversee the operations of the Charity, make policy decisions and be responsible for governance.

Related parties

Peter Kemp, Linda Thorpe, Martin Durgan and Pastor A D Pugh were all trustees during the year. During the year a Christmas gift of £200 (2023 - £nil) was given to Linda Thorpe and £500 (2023 - £500) to V Pugh the wife of Pastor A D Pugh.

OBJECTIVES AND ACTIVITIES

The objects of the Charity are for the benefit of the public to advance the Christian gospel, to relieve sickness and financial hardship, 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 and to advance education in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit.

In furtherance of the main objects, the Charity undertakes the following activities:

- Church services

- Children's clubs

- Fellowship nights

- Food distribution to the needy

- Men's evening

- Seniors Club

- Easter Fun Day

- Christmas Fayre and Grotto

- Narcotics Anonymous

- Youth Fellowship

The Trustees confirm that they have reviewed the Charity Commission guidelines on public benefit and consider that by providing the above services and activities to the local community they are providing a public benefit.

STRATEGIC REPORT

The following sections for achievements and performance and financial review form the strategic report of the charity.

ACHIEVEMENTS AND PERFORMANCE

The Trustees will be concentrating on expanding the services the Church offers to its congregation and people living in the Calderdale and West Yorkshire area. We have now moved to a larger Town centre location so we can offer more community facilities and increase the members of the church. We have secured premises in the Town centre on a 20-year lease at very favourable rates. The first phase of the building work, the main auditorium and the ground floor, renovations, has now been completed with phase 2 commencing in January 2025 which includes the Church offices and the rooms for hire. We will be using this new location to promote Church growth as well as providing more facilities to encourage the public to both use the building and come to Church Services.

FINANCIAL REVIEW

The Charity had a net deficit during the year of £16,230 (2024 - surplus £54,819), to be deducted from the Charity's funds brought forward. The deficit is mainly due to costs of moving and expenditure on the new building. Reserves at the end of the year were £282,267 (2024 - £298,497) , which are to be used to finance further building improvements and additional activities in the ensuing year.

Reserves policy

The Unrestricted funds of the Charity are all available to promote the objects. Of the unrestricted funds at the year end £115,635 (2024 - £44,286) are held in fixed assets leaving a balance of £166,632 (2024 - £254,211) held in reserve to be used over the next 2 to 3 years to promote the expansion of the Charity's activities. There are no restricted funds.

Principal funding sources

The principal source of funds received is from members donations, church offerings and tithes.

PLANS FOR FUTURE PERIODS

The Trustees are planning to offer part of the building for hire for Children's parties, open a community café, provide a Santa's grotto over the Christmas period, increase both our children's and Youth outreach and continue with our over 60's club and hopefully increase their numbers. With the Church moving to a more accessible location for all the people of Calderdale we hope to grow the Church, provide more community services and reach a much wider variety of the community.

SMALL COMPANY PROVISIONS

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report and the strategic report were approved on 24 December 2025 and signed on behalf of the board of trustees by:

P. J. Kemp

Trustee

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW BEGINNINGS CHRISTIAN CENTRE

YEAR ENDED 31 MARCH 2025

I report to the trustees on my examination of the financial statements of New Beginnings Christian Centre ('the charity') for the year ended 31 March 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the 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 - MATTER OF CONCERN IDENTIFIED

I confirm that no other matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2. the financial statements do not accord with those records; or

3. the financial statements 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 financial statements 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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Elizabeth Short FCA Streets Spenser Wilson (Yorkshire) Ltd

Independent Examiner

Equitable House 55 Pellon Lane Halifax West Yorkshire HX1 5SP

24 December 2025

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

YEAR ENDED 31 MARCH 2025

	2025		2024
	Unrestricted funds	Total funds	Total funds
Note	£	£	£

Income and endowments

Donations and legacies	5	76,745	76,745	79,920
Other trading activities	6	15,016	15,016	53,823
Investment income	7	28	28	29
		---------	---------	----------
Total income		91,789	91,789	133,772
		---------	---------	----------

Expenditure

Expenditure on raising funds:

	Costs of other trading activities	8	1,429	1,429	847
Expenditure on charitable activities		9,10	106,590	106,590	78,106
			----------	----------	----------
Total expenditure			108,019	108,019	78,953
			----------	----------	----------

	----------	----------	----------
Net (expenditure)/income and net movement in funds	( 16,230)	( 16,230)	54,819
	----------	----------	----------

Reconciliation of funds

Total funds brought forward	298,497	298,497	243,678
	----------	----------	----------
Total funds carried forward	282,267	282,267	298,497
	----------	----------	----------

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION

31 March 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible fixed assets	16		115,635		44,286

CURRENT ASSETS

Debtors	17	16,878	10,642
Cash at bank and in hand		155,820	245,503
		----------	----------
		172,698	256,145

CREDITORS: amounts falling due within one year	18	6,066		1,934
		----------		----------
NET CURRENT ASSETS			166,632		254,211
			----------		----------
TOTAL ASSETS LESS CURRENT LIABILITIES			282,267		298,497
			----------		----------
NET ASSETS			282,267		298,497
			----------		----------

FUNDS OF THE CHARITY

Unrestricted funds		282,267	298,497
		----------	----------
Total charity funds	19	282,267	298,497
		----------	----------

For the year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

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

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

STATEMENT OF FINANCIAL POSITION (continued)

31 March 2025

These financial statements were approved by the board of trustees and authorised for issue on 24 December 2025 , and are signed on behalf of the board by:

P. J. Kemp

Trustee

NEW BEGINNINGS CHRISTIAN CENTRE

COMPANY LIMITED BY GUARANTEE

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Equitable House, 55 Pellon Lane, Halifax, West Yorkshire, HX1 5SP.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

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

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any judgements or accounting estimates or assumptions that have a significant impact on the financial statements.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £250 are not capitalised.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold property improvements	-	5% straight line basis
Furniture & fittings	-	10% on reducing balance
Equipment	-	10% on reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Taxation

The Company is a registered charity and under the provisions of Income and Corporation Taxes Act 1988 is exempt from taxation.

4. LIMITED BY GUARANTEE

The Charity is a company limited by guarantee. Each member undertakes to contribute such an amount (not exceeding £1) as may be required in the event of winding up.

5. DONATIONS AND LEGACIES

Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
£	£	£	£

DONATIONS

Donations	3,023	3,023	6,701	6,701
Tithes	52,591	52,591	53,855	53,855

GIFTS

	Gift aid tax refund	10,826	10,826	9,619	9,619

OTHER DONATIONS AND LEGACIES

Church offerings	10,305	10,305	9,745	9,745
	---------	---------	---------	---------
	76,745	76,745	79,920	79,920
	---------	---------	---------	---------

6. OTHER TRADING ACTIVITIES

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Fundraising events	9,329	9,329	8,884	8,884
Cafe income	3,421	3,421	2,408	2,408
Conference income	2,266	2,266	40,860	40,860
Food bank	–	–	1,671	1,671
	---------	---------	---------	---------
	15,016	15,016	53,823	53,823
	---------	---------	---------	---------

7. INVESTMENT INCOME

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Bank interest receivable	28	28	29	29
	----	----	----	----

8. COSTS OF OTHER TRADING ACTIVITIES

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Cafe expenses	1,429	1,429	847	847
	-------	-------	----	----

9. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE

	Unrestricted Funds	Total Funds 2025	Unrestricted Funds	Total Funds 2024
	£	£	£	£
Fundraising	2,413	2,413	1,342	1,342
Food bank	–	–	3,747	3,747
Support costs	104,177	104,177	73,017	73,017
	----------	----------	---------	---------
	106,590	106,590	78,106	78,106
	----------	----------	---------	---------

10. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE

	Activities undertaken directly	Support costs	Total funds 2025	Total fund 2024
	£	£	£	£
Fundraising	2,413	95,685	98,098	72,470
Food bank	–	–	–	3,747
Governance costs	–	8,492	8,492	1,889
	-------	----------	----------	---------
	2,413	104,177	106,590	78,106
	-------	----------	----------	---------

11. ANALYSIS OF SUPPORT COSTS

	Analysis of support costs activity 1	Total 2025	Total 2024
	£	£	£
Staff costs	30,000	30,000	29,900
Premises	24,179	24,179	22,159
Communications and IT	5,910	5,910	5,927
General office	419	419	1,864
Finance costs	727	727	533
Governance costs	8,492	8,492	1,889
Travel and conference costs	1,516	1,516	1,317
Repairs and renewals	2,090	2,090	1,041
Insurance	3,022	3,022	1,062
Rates, water, light and heat	17,058	17,058	–
Printing and stationery	1,044	1,044	445
Depreciation	7,278	7,278	4,917
Licences and subscriptions	1,798	1,798	1,586
Catering and cleaning	644	644	377
	----------	----------	---------
	104,177	104,177	73,017
	----------	----------	---------

12. NET (EXPENDITURE)/INCOME

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

	2025	2024
	£	£
Depreciation of tangible fixed assets	7,278	4,917
Operating lease rentals	468	312
	-------	-------

13. INDEPENDENT EXAMINATION FEES

	2025	2024
	£	£

Fees payable to the independent examiner for:

Independent examination of the financial statements	2,033	1,876
	-------	-------

14. STAFF COSTS

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2025	2024
	£	£
Wages and salaries	30,000	29,900
	---------	---------

The average head count of employees during the year was 1 (2024: 1 ). The average number of full-time equivalent employees during the year is analysed as follows:

	2025	2024
	No.	No.
Number of staff	1	1
	----	----

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

15. TRUSTEE REMUNERATION AND EXPENSES

Pastor A D Pugh received remuneration of £30,000 (2024 - £29,900. All payments were in respect of their employment as permitted by the Charity's Memorandum and Articles of Association. No other trustee received remuneration or benefits from the Charity.

16. TANGIBLE FIXED ASSETS

	Short leasehold property	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 April 2024	–	32,836	91,967	124,803
Additions	37,346	5,662	35,619	78,627
	---------	---------	----------	----------
At 31 March 2025	37,346	38,498	127,586	203,430
	---------	---------	----------	----------
Depreciation
At 1 April 2024	–	22,765	57,752	80,517
Charge for the year	1,225	1,242	4,811	7,278
	---------	---------	----------	----------
At 31 March 2025	1,225	24,007	62,563	87,795
	---------	---------	----------	----------
Carrying amount
At 31 March 2025	36,121	14,491	65,023	115,635
	---------	---------	----------	----------
At 31 March 2024	–	10,071	34,215	44,286
	---------	---------	----------	----------

17. DEBTORS

	2025	2024
	£	£
Prepayments and accrued income	8,234	798
Other debtors	8,644	9,844
	---------	---------
	16,878	10,642
	---------	---------

18. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	6,066	1,934
	-------	-------

19. ANALYSIS OF CHARITABLE FUNDS

Unrestricted funds

	At 1 April 2024	Income	Expenditure	At 31 March 2025
	£	£	£	£
General funds	298,497	91,789	(108,019)	282,267
	----------	---------	----------	----------

	At 1 April 2023	Income	Expenditure	At 31 March 2024
	£	£	£	£
General funds	243,678	133,772	(78,953)	298,497
	----------	----------	---------	----------

20. ANALYSIS OF NET ASSETS BETWEEN FUNDS

	Unrestricted Funds	Total Funds 2025
	£	£
Tangible fixed assets	115,635	115,635
Current assets	166,632	166,632
	----------	----------
Net assets	282,267	282,267
	----------	----------

	Unrestricted Funds	Total Funds 2024
	£	£
Tangible fixed assets	44,286	44,286
Current assets	254,211	254,211
	----------	----------
Net assets	298,497	298,497
	----------	----------

21. OPERATING LEASE COMMITMENTS

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	25,000	–
Later than 1 year and not later than 5 years	102,500	–
Later than 5 years	510,000	–
	----------	----
	637,500	–
	----------	----

22. RELATED PARTIES

Peter Kemp, Linda Thorpe, Pastor A D Pugh were all trustees during the year. A Christmas gift of £200 (2023: £nil) was given to Linda Thorpe and £500 (2023: £nil) to V Pugh the wife of Pastor A D Pugh.