Solihull Christian Fellowship - Charities report

REGISTERED COMPANY NUMBER: 05571316 (England and Wales)

REGISTERED CHARITY NUMBER: 1111765

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SOLIHULL CHRISTIAN FELLOWSHIP

Page

Report of the Trustees

1

to

8

Independent Examiner's Report

9

Statement of Financial Activities

10

Balance Sheet

11

to

12

Notes to the Financial Statements

13

to

20

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 March 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

The Charitable Objects of Solihull Christian Fellowship ("SCF") are:

1. the advancement of the Christian faith (in accordance with the statement of faith set out in Article 34 of the Articles) and the worship of God in the United Kingdom and around the world by any lawful means whatsoever;

2. the relief of persons who are in conditions of need, hardship or distress or who are aged or sick;

3. to promote the development of children and young people in achieving their full physical, intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities;

4. to promote public education in matters concerning marriage, parenting, family life and relationships with a view to strengthening and enriching family life; and

5. the promotion of such other charitable purpose as the Board shall from time to time determine.

Our aim is to be a church family and to achieve our Charitable Objects through our relationships with one

another, the local community and further afield.

Significant activities

The purpose of our charitable company is the advancement of the Christian faith and the support of those in need especially young people, families and the elderly. The vision of the Fellowship is to see transformation in the life of the local and wider community and to communicate the message that everyone can 'belong, believe and become' in Christ.

1.1 The advancement of the Christian faith (in accordance with the statement of faith set out in Article 34 of the Articles) and the worship of God in the United Kingdom and around the world by any lawful means whatsoever.

Sunday Gatherings and Teaching Focus

A key aspect of our advancement of the Christian faith is expressed through our weekly Sunday morning gatherings. Each week, over 150 adults and approximately 60 children attend for public worship, biblical teaching, and age-appropriate discipleship. These gatherings remain a vital point of connection and spiritual formation for the church community.

During the past year, our teaching programme centred on core themes aligned with the church's vision-namely discipleship, mission, and the person and work of the Holy Spirit. We delivered several focused teaching series, including *BELLS* and *Fruitfulness on the Frontline*, both of which encouraged and equipped church members to live missionally and fruitfully in their everyday lives.

At the beginning of 2025, we launched a six-month teaching series on 1 Corinthians, with particular emphasis on how believers can faithfully live out their Christian convictions in today's cultural and societal context. This series aims to deepen biblical understanding while strengthening the church's witness in the world.

As well as morning gatherings, each month the church met monthly in the evenings for times of prayer and for times of prophetic worship, growing together in worship and ministry. Our Life-groups have grown over the reporting period and number 15 groups where members of the church meet in homes or at The Bridge in small groups, for prayer, fellowship, and discipleship. Each group has its own distinct identity, one group being just for women, one with a focus on Bible study. We believe that small group discipleship is key to engaging in a living and active life of faith in Christ Jesus.

Other church meetings include our Wednesday service Love Acceptance and Healing, a weekly ladies prayer meeting and a monthly prayer for the persecuted church. We also have a craft group for women and a group specifically for the elderly to come and play games and socialise with each other. We also ran another Alpha course for those interested in exploring the Christian faith, at the end of the Alpha course those who had made a commitment to Christ and wanted to continue to meet, met in a Church members home. This has now become a Life Group and meets weekly.

Another highlight from this year was to have a Women's conference which was held at Red Hill Christian Centre. We had a guest speaker and worship leader and the women enjoyed time together to look at the different seasons of their lives.

SCF continues to experience significant growth in cultural diversity, with individuals and families joining us from a wide range of backgrounds. A recent review identified representation from over 20 different countries within our congregation. In particular, we have seen notable growth among those arriving from Hong Kong and among families whose first language is Farsi. Many individuals from these communities speak little or no English, prompting the need for a more tailored approach to discipleship and pastoral care. In response, we have identified and equipped dedicated leaders to develop ministry activities in their respective native languages. We now offer a monthly gathering and a weekly small group specifically for Cantonese speakers, as well as a weekly Sunday gathering for Farsi-speaking members. These initiatives have contributed significantly to the growth and integration of these communities within the life of SCF.

Strategic Developments and Future Focus

This reporting period has been marked by significant transition within the life of the Church Fellowship. We have said farewell to several long-standing and faithful members, many of whom held key leadership and ministry roles. At the same time, we launched a new church structure centred around our Life Groups, recognised the emergence of culturally distinct ministries, and established a leadership framework to support and sustain this growth.

Looking ahead, our strategic priorities are threefold. First, we aim to encourage every member of the church to see themselves as being 'on mission' for God-believing that each person has a unique opportunity to share the love of Christ in their own spheres of influence. This approach places less emphasis on bringing people into a church building or relying on others, and more on equipping believers to reach those they already know.

Second, we are committed to ensuring that every church member is connected to a small discipleship group. These groups are essential for spiritual growth and serve as vital points of connection for those exploring faith and seeking to engage with the church community.

Finally, in the year ahead, we will seek to identify and strengthen the core elements that unify us as one church. As we continue to grow in diversity, we remain committed to embracing different cultures and expressions of faith,while cultivating a shared identity and purpose.

1.2 The relief of persons who are in conditions of need, hardship or distress or who are aged or sick;

We have continued to run a number of projects aimed at helping our local communities. The weekly community lunch continues to see large numbers of regular visitors who have a free 3 course meal and connection with others and potential lines of assistance. This has seen an extensive network of connections made with both individuals and organisations. A large range of volunteers assist at this event which has been very successful.

1.3 To promote the development of children and young people in achieving their full physical,intellectual, social and spiritual potentials as individuals, as responsible citizens and as members of their local, national and international communities.

1.4 to promote public education in matters concerning marriage, parenting, family life and relationships with a view to strengthening and enriching family life.

a) Birth to Reception

SCF runs an extensive programme of groups and clubs for children from birth up to 18 throughout the week. As we move through the age range, we offer groups on Sundays for reception, infants, primary and senior school ages. Each group provides an age-appropriate environment where they receive love and care through their local church. As the children grow older, their times together are more focused on the Christian message and how to live as Christ Followers in our society.

To carry on our success from the past, we continue to run two sessions of Babies@thebridge every Wednesday afternoon. Babies@thebridge is a class for parents/carers and their babies to come and engage in movement sessions. This group helps mums/carers engage with their babies and supports the bonding process. Unlike other similar offerings, Babies@thebridge has an extended time so parents can socialise with one another and with the staff team. Through these relationships we have seen some parents engaging in other activities in the church.

Story Fun, which runs every Wednesday morning, is a similar group for pre-school children that help parents/carers engage with their children through age-appropriate literature. There is also opportunity to learn through play-based activities. Both these groups provide opportunities for babies and young children to bond with their adults, whether it is parent, grandparent, or carer. We see this as an important part of supporting family life.

The number of babies attending Babies@thebridge has grown from an average of 12 to average of 20 while Story Fun maintained an average of mid 30s thanks to our social media news as well as organisations who have hired our venue who have helped spread the news of our events. Our Sunday school for babies has grown from 2-3 to an average of 12 babies and toddlers thanks to our Babies@thebridge on Wednesdays and word of mouth between friends.

b) Primary aged children

Our groups are split into different age ranges, and our United group is for children in Primary School Years 3 to 6 - they meet every Friday during term time and the heart of the group is to provide a safe space for any child, regardless of church experience and faith, to meet with other children and adults in a warm, secure and fun environment. There is a real sense of family within this Friday group and children feel comfortable bringing their friends. The team work well together and are experienced in working with children from different backgrounds, with varying needs - and have built a strong relationship with the parents who bring their children to United. The group has some free time at the start, where children can spend time together, playing games, using our pool table, table football, various board games or colouring and then there is a teaching time where we cover varying topics to encourage the children to learn about themselves, those around them and form better relationships with their friends and wider society.

Once the children reach Year 7, we support them to transition into our youth group. This group is for young people in years 7 to 13 and meets every Wednesday evening during term time. Both midweek groups have multiple aims, from providing a safe and free space for any child or young person to come and engage with other people their own age for fun, socialising, as well as structured activities designed to help them engage with one another, and within society. At times this can take the form of understanding and learning about oneself and how to respond to the world around us. This is done on a Friday Bible Study led by the older youth from Bromsgrove Church and ours.

We also offer a range of other activities for the Primary and Youth age groups. We have a well established singing group/choir called Making Melody, which consists of School Years 3 to 13 and is for children who want to learn to sing with a group. The group has become a popular feature for our All Age services and various pivotal events throughout the Christian calendar, most obviously, Christmas and Easter. Due to the popularity of this group, we also now have a dance and movement group, called Making Movement, who also perform at regular intervals in our Sunday church services and includes adults as well as those in school years 3 to 13.

Our United group teaches the children about the importance of community and their responsibilities as citizens, not only of their local area, but as citizens of God's kingdom on earth. We have had a number of sessions whereby we have invited different members of the church to come and do a craft activity with the children and have also made Christmas gifts and cards for the more mature members of our church, namely the Tuesday Club. In addition with having a number of children with additional needs in our groups, this also contributes to them learning to respect our individual differences regardless of background.

In addition to mid-week activities for Years 3 - 6, we also have a number of events throughout the year, which are opportunities for the children to meet together. Every other month, we hold a teddy bears picnic for the children (but any age is welcome!) which takes place during the church picnic (first Sunday of each month). We also have an annual retreat weekend for the United group and hold events like a Light Party, where they learn about Christmas crafts, movie nights, and school holiday drop-in sessions. Also adding on to this is Pudding and Pie an external organisation who teach the children to cook/ bake - very educational as it explains the health benefits of each ingredient and teaches them cooking skills. They identify a star baker and look for children who have shared, been kind, helped someone which is a great way to provide opportunities to welcome children from the wider community into our group activities.

c) 11 Plus (Year 7 - 13)

Throughout the reporting period we continued to see strong numbers attend our Sunday discipleship group and our midweek youth group, with approx. 25-30 in attendance at each event each week. In total we engage with over 50 young people on a weekly basis.

For our Sunday discipleship group where the focus is on building and equipping young people in their relationship with Jesus, we have moved on to the Energise curriculum. This has greatly enhanced our teaching and discipleship of the young people while still allowing us the freedom to structure the sessions in a way that supports the spiritual demographic of the group. We have also enlisted a wide range of people to lead and assist the Youth in their Sunday sessions. This gives a wider range of different teaching styles and for God's word to be told in many different forms ( we hope to do this with United as well for Sundays) We have also seen an increase in young people serving in different areas of the church on a Sunday and during the week. Serving in the church grows character and skills

As well as connecting them into the wider church family. We have encouraged them to take part in Community Lunch, Communion and serve Tea/ Coffee at the end of the Services. In addition to this, a youth band was started that enabled a group of young people to lead worship on a Sunday (this will start in May 2025 to practice and then assist then lead worship in the near future) morning at an All-Aged Service, as well as Easter Sunday. We also launched a weekly (Friday 6-8 pm) prayer session with the Youth taking turns to lead each other through different books of the Bible. This has been running over 6 months now with about 12-16 youth coming from SCF, Grace Church and Renewal Church.

Our midweek youth group's main purpose is creating a social space for fun, games and building relationships with one another. A safe place to be and building community with others outside of church. Most of our Youth come (10-12) those not from church that regularly attend, are from: local schools, small local churches.

We have also managed to co-ordinate and raise funds for trips to Newday (Christian Camp) The youth have been selling cakes, books and doing walks to raise funds for the trip. We have a team dedicated that corresponds with other churches to organise equipment, transport, food and safety.

1.4 To promote public education in matters concerning marriage, parenting, family life and

relationships with a view to strengthening and enriching family life.

To further support parents, we started a new parenting group every Friday from February 2024 where

parents come to share the difficulties and challenges they are facing when raising their children. Together

we then share our knowledge on how to raise children with God’s Kingdom in mind, hoping to establish a

deeper relationship between parents and our team members. Positive feedback has been received from

parents so far. Our new Friday parenting group currently has attracted on average 6 parents and we hope to grow into a sizable number in the future.

Public benefit

The trustees have had due regard to guidance published by the Charity Commission on public benefit.

Volunteers

The charitable company continues to use volunteers in virtually all its activities and wishes to thank them all for their hard work and contributions in the last year.

Safeguarding Update

Training is up to date with signed copies of the current SCF Safeguarding Code of Conduct.

Our ongoing efforts include encouraging all volunteers to sign up for the DBS Update Service. By doing so, they can keep their DBS certificates up-to-date and easily transfer them between roles. This not only streamlines the renewal process but also reduces costs.

Regarding safeguarding, we remain vigilant. Both volunteers and non-volunteers engage in discussions with the Safeguarding team to ensure appropriate behaviour and compliance with safeguarding criteria during planned events. The "See something, say something" principle continues to guide our actions.

All concerns raised have been addressed and safely closed.

Our recent audit yielded satisfactory results, and we continuously refine our audit process after each cycle.

The team has been able to recruit another member and it is hoped that this will result in the development of improved processes and training.

ACHIEVEMENTS AND PERFORMANCE

Internal and external factors

There are no additional factors other than recorded elsewhere in the Trustees report.

FINANCIAL REVIEW

Financial position

This last financial year saw an overall positive financial result for Solihull Christian Fellowship. The management accounts show an income of £277,161 and expenditure of £245,497 giving a surplus of £31,664.

Regular Giving is our largest contributor towards income, which was a total of £186,808. This was above predicted regular giving income . Through gift aid donations, we have also been able to receive an additional £32,364. During the year, we have received grants of £17,409 in total in relation to our community lunch operation. Continued use of the building enables generation of revenue through room hire which has also brought £26,155 of revenue this financial year. Whilst this is an excellent revenue stream for SCF to also provide further support to our community, the Directors are also aware that each external room hire restricts room capacity for the members of the church to utilise the space. As a result, we will continue to look to maintain a balance on external room hire internal use.

As a result it's clear that Regular Giving remains a significant area of revenue which enables SCF to provide the services it delivers with financial stability. Whilst SCF is in a positive cash position at the end of this financial year, we continue to monitor and reflect on both the sources of our regular income and the stewardship of where we spend the money that is available to us.

Our expenditure supports a number of activities including: Staff Costs, Ministry Activities, Administrative and Building related costs. Our total expenditure this financial year of £245,497 has come to 8% under expected budget.

Last year, there were also some significant capital outlays such as replacement of the building boiler as well as replacement of an oven, which totalled £44,680.

The budget for the next financial year has been set and the directors plan to continue to carefully manage the resources trusted to us to support the activities of SCF.

Principal funding sources

The principal ongoing funding is provided by way of donations from members of the church.

Reserves policy

Our reserves policy is to cover 3 months average expenditures based on a sudden downturn in expected revenue. For the year ended 31 March 2025, this reserve fund remained at £25,000 (2024: £25,000). Over the last financial year, an additional review has confirmed the reserve level remains adequate to provide financial support in a downturn to our financial situation. In addition, the Directors have designated an additional fund to support one off emergency building related work of £20,600 to meet increasing demands on repair and replacement commitments arising from the building.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

Recruitment and appointment of new trustees

New trustees are recruited from amongst the church membership and are selected so they may contribute to the mix of skills and balance of the Board of Trustees as a whole. The trustees are appointed in accordance with the charitable company's Articles of Association.

Organisational structure

Employed Staff 2024-25

Ben Lees

Lead Pastor

Andrea Lowndes

Associate Pastor

Sally Hart

Children's Worker

Hoa Luong

Youth Pastor (appointed Sept 2024)

Mable Melt

Administration Clerk/Finance Clerk

Karen Beresford

Housekeeping

Kay Kaur

Site Support (appointed Sept 2024)

Induction and training of new trustees

All newly appointed trustees are given a comprehensive induction to the general operation and financial management of the charitable company. All trustees are also given the opportunity to undertake further training with regard to relevant activities carried out by the charitable company.

Wider network

The charitable company is a member of the Evangelical Alliance and Shirley Churches Together, and has

involvement with a number of Christian organisations around the world, including: Open

Doors, TEAR (The Evangelical Alliance Relief) Fund), Caleb Ministries, Mission24 and International Connections.

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.

Areas the charitable company and trustees continue to give particular attention to in terms of risk management include:

- our safeguarding policy

- our health and safety policy

- our compliance with new GDPR legislation

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05571316 (England and Wales)

Registered Charity number

1111765

Registered office

The Bridge

234 Stratford Road

Shirley

Solihull

West Midlands

B90 3AG

Trustees

R C Wood Vice Chair (resigned 31.3.25)

A G Cave Chair

B Lees

D Shore

S H Cordon Vice chair

D Court Builder

M Morgan Bullock Solicitor

A Lung Accountant

Independent Examiner

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

Solicitors

Anthony Collins LLP

134 Edmund Street

Birmingham

B3 2ES

Approved by order of the board of trustees on 2 July 2025 and signed on its behalf by:

A G Cave - Trustee

Independent examiner's report to the trustees of Solihull Christian Fellowship ('the Company')

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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.

M D Spafford FCA FCCA

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

2 July 2025

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

232,642

17,409

250,051

220,321

Charitable activities

General

26,419

-

26,419

36,634

Investment income

4

691

-

691

661

Total

259,752

17,409

277,161

257,616

EXPENDITURE ON

Charitable activities

General

26,443

-

26,443

30,235

Church

173,859

7,008

180,867

154,792

Youth groups

19,149

7

19,156

26,082

Children and families

19,031

-

19,031

18,265

Total

238,482

7,015

245,497

229,374

NET INCOME

21,270

10,394

31,664

28,242

RECONCILIATION OF FUNDS

Total funds brought forward

1,696,481

170,080

1,866,561

1,838,319

TOTAL FUNDS CARRIED FORWARD

1,717,751

180,474

1,898,225

1,866,561

2025

2024

Unrestricted

Restricted

Total

funds

Notes

£

FIXED ASSETS

Tangible assets

10

1,664,876

172,902

1,837,778

1,796,824

CURRENT ASSETS

Debtors

11

11,101

-

11,101

11,581

Cash at bank and in hand

84,320

7,572

91,892

114,987

95,421

7,572

102,993

126,568

CREDITORS

Amounts falling due within one year

12

(15,563

)

-

(15,563

)

(18,491

)

NET CURRENT ASSETS

79,858

7,572

87,430

108,077

TOTAL ASSETS LESS CURRENT

LIABILITIES

1,744,734

180,474

1,925,208

1,904,901

CREDITORS

Amounts falling due after more than one year

13

(26,983

)

-

(26,983

)

(38,340

)

NET ASSETS

1,717,751

180,474

1,898,225

1,866,561

FUNDS

16

Unrestricted funds

1,717,751

1,696,481

Restricted funds

180,474

170,080

TOTAL FUNDS

1,898,225

1,866,561

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 and delivered in accordance with the special provisions applicable to small charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 2 July 2025 and were signed on its behalf by:

B Lees - Trustee

A G Cave - Trustee

1.	CHARITY INFORMATION

The charitable company is Limited by Guarantee, and is registered in England and Wales.

The registered office is:

The Bridge

234 Stratford Road

Shirley

Solihull

B90 3AG

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.

Until payment is received based on the entitlement, the asset is recognised as a debtor in the financial statements.

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.

Once a liability has been recognised as an expense, it will be recognised as a creditor until payment is made.

Charitable activities

The charitable company operates four main activities. These are Church, Youth, Children, and general activities. Church activities relate to Sunday worship and related teachings and home groups. Youth activities relate to activities run specifically for young people between 11 and 18. Children's and families activities is for children up to 11 and for their families attending organised groups. General activities covers the remainder of the charitable company's work.

Allocation and apportionment of costs

Support costs comprise service costs incurred centrally or for more than one activity in support of the activities. These are allocated in proportion to the estimated time and resources required by each charitable activity. The apportionments are reviewed annually.

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

-

33% on cost and 20% on reducing balance

In respect of the freehold property, the trustees have determined that the annual depreciation charge under this policy is immaterial based on the current estimated residual value of the property at the balance sheet date.

Tangible fixed assets are initially recognised at their original cost plus the cost of bringing the asset into use.

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. Designated funds are recognised where the trustees have identified a specific purpose for funds, and these are shown separately within unrestricted funds.

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 are charged to the Statement of Financial Activities in the period to which they relate.

Hire purchase and leasing commitments

Rentals payable under operating lease commitments are charged to the Statement of Financial Activities as incurred.

3.	DONATIONS AND LEGACIES

2025

2024

£

Donations

74,129

113,535

Gift aided donations

175,922

106,786

250,051

220,321

4.	INVESTMENT INCOME

2025

2024

£

Deposit account interest

691

661

5.	SUPPORT COSTS

Premises

and

Governance

administration

costs

Totals

£

General

3,171

-

3,171

Church

54,608

2,446

57,054

Youth groups

18,205

815

19,020

Children and families

18,205

815

19,020

94,189

4,076

98,265

Activity

Basis of allocation

Premises and administration

Allocated on the proportion of the activities use of support functions.

Governance costs

Allocated on the proportion of the activities use of support functions.

6.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

Depreciation - owned assets

3,725

1,920

7.	TRUSTEES' REMUNERATION AND BENEFITS

2025

2024

£

Trustees' salaries

42,809

Trustees' pensions paid

4,241

3,920

47,050

46,729

Trustees remuneration is paid to B Lees. Mr Lees is the Lead Pastor of the Church and therefore acts as a director/trustee, with authority within the Memorandum and Articles of the charitable company.

Trustees' expenses

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

8.	STAFF COSTS

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

2025

2024

Ministry leaders

3

Administration

5

4

8

7

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

No employee has been paid more than £60,000.

9.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

213,678

6,643

220,321

Charitable activities

General

36,634

-

36,634

Investment income

661

-

661

Total

250,973

6,643

257,616

EXPENDITURE ON

Charitable activities

General

30,235

-

30,235

Church

149,210

5,582

154,792

Youth groups

26,073

9

26,082

Children and families

18,265

-

18,265

Total

223,783

5,591

229,374

NET INCOME

27,190

1,052

28,242

RECONCILIATION OF FUNDS

Total funds brought forward

1,669,291

169,028

1,838,319

TOTAL FUNDS CARRIED FORWARD

1,696,481

170,080

1,866,561

10.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

COST

At 1 April 2024

1,789,059

107,216

1,896,275

Additions

-

44,679

At 31 March 2025

1,789,059

151,895

1,940,954

DEPRECIATION

At 1 April 2024

-

99,451

Charge for year

-

3,725

At 31 March 2025

-

103,176

NET BOOK VALUE

At 31 March 2025

1,789,059

48,719

1,837,778

At 31 March 2024

1,789,059

7,765

1,796,824

The freehold property with a carrying amount of £1,789,059 (2024: £1,789,059) is secured against the bank loan facility.

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,174

6,131

Other debtors

2,821

4,378

Prepayments

1,106

1,072

11,101

11,581

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 14)

11,398

14,540

Social security and other taxes

1,969

1,892

Other creditors

205

-

Accrued expenses

1,991

2,059

15,563

18,491

13.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans (see note 14)

26,983

38,340

14.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year on demand:

Bank loans

11,398

14,540

Amounts falling due between two and five years:

Bank loans - 2-5 years

26,983

38,340

The bank loan is repayable in equal monthly instalments over the remaining term of the loan which is due to be repaid by July 2028. The current interest rate being applied to the loan is 7%.

Interest paid during the year was £3,171 (2024: £5,050).

15.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

38,381

52,880

The bank loan facility is charged against the charitable company's freehold premises at 234 Stratford Road. The loan represents 2.15% (2024: 2.96%) of the net book value of the property.

16.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

Unrestricted funds

General fund

65,657

23,887

(14,499

)

75,045

Fixed Assets Fund

6,145

(2,617

)

-

3,528

The Building Fund

1,570,179

-

14,499

1,584,678

The Sinking Fund

23,600

-

23,600

Emergency Building Work Fund

30,900

-

30,900

1,696,481

21,270

-

1,717,751

Restricted funds

Big Lottery Fund

166,000

-

166,000

Awards for All - SCF

145

(7

)

-

138

Community Lunches Fund

3,935

10,401

-

14,336

170,080

10,394

-

180,474

TOTAL FUNDS

1,866,561

31,664

-

1,898,225

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

259,752

(235,865

)

23,887

Fixed Assets Fund

-

(2,617

)

(2,617

)

259,752

(238,482

)

21,270

Restricted funds

Awards for All - SCF

-

(7

)

(7

)

Community Lunches Fund

17,409

(7,008

)

10,401

17,409

(7,015

)

10,394

TOTAL FUNDS

277,161

(245,497

)

31,664

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

Unrestricted funds

General fund

95,738

28,834

(58,915

)

65,657

Fixed Assets Fund

7,789

(1,644

)

-

6,145

The Building Fund

1,542,164

-

28,015

1,570,179

The Sinking Fund

23,600

-

23,600

Emergency Building Work Fund

-

30,900

1,669,291

27,190

-

1,696,481

Restricted funds

Big Lottery Fund

166,000

-

166,000

Awards for All - SCF

154

(9

)

-

145

Community Lunches Fund

2,874

1,061

-

3,935

169,028

1,052

-

170,080

TOTAL FUNDS

1,838,319

28,242

-

1,866,561

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

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

250,973

(222,139

)

28,834

Fixed Assets Fund

-

(1,644

)

(1,644

)

250,973

(223,783

)

27,190

Restricted funds

Awards for All - SCF

-

(9

)

(9

)

Community Lunches Fund

6,643

(5,582

)

1,061

6,643

(5,591

)

1,052

TOTAL FUNDS

257,616

(229,374

)

28,242

The general funds represent the free funds of the charity which are not designated for specific purposes.

The Building Fund represents the property at 234 Stratford Road, less the remaining mortgage liabilities. The trustees have set up this fund to protect the value of the building being diminished.

The Fixed Assets Fund has been set up by the trustees to protect the value of the fixtures and fittings and other fixed assets, excluding the freehold property. It represents the net book value of the fixed assets of the charitable company.

The Sinking Fund is set aside by the trustees to meet repair and replacement commitments relating to the building.There is an expectation that the expenditure will need to be incurred within the next 24 months.

The Emergency Building work fund is to meet increasing demands on repair and replacement commitments arising from the building.

The Big Lottery Fund grant is also towards the redevelopment of 234 Stratford Road. The capital grant towards the cost of 234 Stratford Road is subject to a legal charge and therefore the restriction remains on this element of the income.

The X-Stream fund is the remaining balance from grant-funded youth activities. The trustees consider the purpose for which the funds were provided and will release the funds towards specific expenditure for the Youth activity.

Awards for All is a capital grant towards the fitting out of the children's facilities at 234 Stratford Road. The grant income will be offset by the depreciation of the equipment purchased with the grant.

The Community Lunches Fund is a National Lottery funded project to provide lunches to vulnerable individuals within the community.

Transfers between funds

As part of how the trustees deal with the designation of funds towards the Building Fund, funds are transferred from General Funds to enable the mortgage repayments to be made, or are transferred to the Fixed Asset Fund to reflect capital improvements. During the year, transfers totalling £14,499 were made from General Funds to the Building Fund.

17.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.