REGISTERED COMPANY NUMBER: 02320164 {England and Wales)
REGISTERED CHARITY NUMBER: 100221)5
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS TrOR THE YEAR r.NDf.D 31ST DLCFMIIER 2023
OR
BIRMINCHAM CHRlS'fiAN COLLb.Gb
Leroy Reid & Co
Chartered Certified Accountants
ond Statutory Auditors
299 Northborough Road
Norbury
London
SW16 4TR

BIRMINGIIAM CIIRISTIAN COLLEC.E
CONTKNTS OF THE FINANCIAI. STATF.Mfi NTS
FOR TFIC YEAR EI NDED 31ST DEI CEMBfR 2023
PAge
Reference and 4dmlnigtratlv¢ detsll8
R¢port of th¢ trustees
2 to 8
Report of th¢ Independent oudltorj
9 to 11
Statsment of Ilnancial ietlvltles
12
Balance •heet
13
Cajh flow atstement
14
Note8 to the cash flow 8tatem¢nt
15
Nots& to the finanelal statements
16 to 23
Detallcd JtV4tement or rinaneial actlvltles
24 to 25

BIRMINGHAM CHRISTIAN COLLEGE
REFERENCE AND ADMINISTRATJVE DETAILS
FOR TIIE YEAR INDLD 31ST DECEMIILR 2023
TRUSTEES
Dr L A E Donkor Chaim]an
Rev W D Kugbeadjor
Rev K J Frempong-Boadu
Mr K J Adomako
Mrs W Agyemang
Rev F O Kwaah
Rev Prof, K Agyapong-Koduah
Rev E A Bekoe
Rev E K Nyameky¢
Rev D A Eduah (appointed 29.1.24)
Dr C G Agyeman (appointed 29.1.24)
Rev A Arthur (appointed 29.1.24)
Mrs A Adoma-Kumi (appointed 29.1.24)
Dr E Appiah-yeboah (appoinled 29.1.24)
Dr Mrs l Essiam (appointed 29.1.24)
COMPANY SECRETARY
R¢v W D Kugbeadjor
REGJSTERED OFFICE
Crowther Flall
Hamilton Drive
Selly Oak
Birniingham
Wesl Midlands
B29 6AJ
REGISTERED COMPANY
NUMBER
02320164 (England and Wales)
REGISTERED CHARITY
IYUMBER
1002205
AUDITORS
Leroy Reid & Co
Chartered Certified Accountants
and Stalutory Auditors
299 Northborough Road
Norbury
London
SW164TR
Page I

BIRMINGHAM CHRISTIAN COLLECE
REPORT OF THE TRUSTFES
FOR THE YEAR ENDED 31ST DECEMBER 2023
'rhe trustees who are als() dircLtors of the charity for the purposes of the Companies Act 2006, prebent their report with
the financi¢il statements of Ihc charity for the year ended 31 st Dec¢mber 2023, The Irustees have iidopted the provisions
of Accounting and RLporting by Charities.. Statement of Recommended Practice applicable to charitics preparing their
accounts in accordance with the Financial Reporting Standard applicable in thc IJK and Republic of Ireland (fR8 102)
{cffectivc l January 2U22).
()B.IECTIVES AND ACTIVITIF,S
Objeclive5 and aims
The principal objective5 of the charity are defined by thc Memorandum of Associalion of the Comp¢iny ￿ follows..
l. Promoting the advancement of the Christian faith in the UK and ¢lsewhcre by spreading the Gospcl (yf ihe Lord Jesus
Christ.
2. Providing education and training in thc knowledge, undvrstsnding and praclicc of thc Evangelical Chrislian faith and
to do llll such Ihings as arc ncccssury to the attainment of that object.
3. Since COP-UK also has among its main objcclivcs.. lo advance thc Christian faith and advance cducalion, BCC'S
working Partnership is working well and resulting not only in mutual benefit bul also bcncfiling Ihe public in way8
Ihat either of them would have found difliculi io achiLvc in the Cur￿n( circumstances. About four hundred and sixty
two lay-leaders uf the church bcncfited from various training 4Ltivitics run by BCC. Also, foty youth from Ihr¢e
universilies in the Midlands who are youili leaders of th¥ COP had a training event at Ihe BCC campus that was
t'acilit&lcd by BCC stafr,
Public benefit
Facil ilies of the I lamillun l)rive campus wcrc availablc for usc at subsidiscd rutcs Ihroubyhout the year and thc B Tl(;
used the site facilitie5 a5 Settings for .sorne televi8ion programrnes. 'l-hc faLilitlC.8 also housed many actors and director%
of the13BC I)uctors Series and accL)mirioduted rrsid¥ntial lay-leaders.
A5 the upgradin&i ofthc faciliti¥5 is nearly complcted, we arc bcginning to receive enquiries frum diffcr¢nl blroups of the
publir.
Qncc thc Crowihcr Hall, which has a larg¢r hall, 15 Lomplclcd public interest in the site has now grown and we are
happy to scrvc our ¢ommLLnlty,
Pag¢ 2

BIRMINCHAM CHRISTIAN COLLEGE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2023
STRATEGIC REPORT
Achievement And performanee
Charitable a¢tivitie$
Summary of Aelivities
The Birniingham Christian College (BCC) maintained its commitment lo delivering ministerial training and theological
education for both clergy and laity acmss Europe and the Middle East. We are glad to announce that our new satellite
campus. the RCC Den Haag Campus, Netherlands was inaugurated in October 2023. A total of 641 students, including
ministers and officers of the ChU￿h, were actively engaged in various programmes al our UK and the Neiherlands
campuses. These programmes included BA and MA in theology, professional counselling, Christian Minisiry and
Leadership, and Christian counselling certificate programmes. A total of 248 graduat¢d in November 2023. During the
year, the campus underwent significant enhancements to improve security and educational facilities. Specifically,
CCIV syblern5 were inslalled acrosy the Lampu5, enhanLing safety and surveillance. Addilionally, ncw intcraclive
touchscreens were installed in both classrooms and offices within th¢ Cr()wther Hall building. 'Ihese technological
upgrad¢s aim to el¢val¢ th¢ teaching and learning experience for our dedicated staff and stud¢nts.
Achievement and Perlormanec
New Sat¢lll¢e Campu$, IJCC Den Hllag CAmpus, The Iyetherlands
A 5alellite campu8, Ihe Binningham Christian Collcgc (BCC) D¢n Haag in ihc Nctherlands waq 0￿1¢11171Y inaugurated
on Salurday. October 7, 2023. '1'he c¢r6mony was prebided ov¢r by Apostle P,mrnanu¢l Agy¢mang Bekoe, the
Internalional Mission Dir¢Ltvr of the Church of Pcntccosl (COP). A total of 77 sludenl5 enrolled in the Ccnificate in
Christian Mini81ry and l.eadership and Ihc Introduction to Christian Coun5clling courscs, which Lomml'nccd in
Novcmbcr 2023. Ihi5 milestone rLflccls BLC and the church's Lommitment to equip and empowcr Icaders for th¥ir vital
roles within the ihurch and Ihc nations,
b. Cpraduation
Qn Novcmber 4, 2023, 248 studen15. includinLi ministers and officcrs of Ihc ChurL.h who had successfully complctcd
various cour.%L8 gpraduated al our Bimiingham Campus. Notably, thi8 included the awardinby of the fullowing
qualificalions.. BA in 'lTheology and Diploma in Theology (validated by Birmingh8m Ncwman University), l.evel 2
Cerlificalc in Counselling Skills and Level 3 Certificate in Lounselling Studies (validatLd by ihc Counselling and
P5ychoihcrapy Ccntral Awardinb Iludy), CL'fiificalc in Christian Mini.4lry & Lcadcrship and Introduction tu Christian
Counscllinb (Validated and awdrdcd by Ncfc and BCC).
. Miniytery, Wives Training
I'he College or¥aniscd a one-week residential Chrislian counsclling training lor ministers, wiv¢s in the UK and Europc
in March 2023 lo cnhance their 8ki115 dnd knowlLdgc and cquip ihcm Inr Ihcir vilal roles.
d. Additional Start Date in the Academic Year
Starting from 2024, the Ilirniinblham Chri8lian College (BCC) will offer two slart datcs within thc academic ye(Ir for our
BA and MA programmes. 8iudenls who miss the traditional S¥piember intake now have the opportunity to apply and
commence their studies in January.
e. Review of Church Training Progrgmmes & F.Dhancing Acce85 Partieip8tion
We have rcviewcd Ihc Introduction tu (:hri.stian Counsclling and ihc Ccrtifjcatc in Christian Ministry and Lcadcrship
courscs, inLluding ass¢ssment tnelhod5. marking and f¢¢dba¢k to students in rcsponsc lo NcfE's r¢quircment from our
last external quality verification visil. 'fo enhance access participation. BCC introduc¢d a one-ycar Ccrtificale in
Christian Ministry and Leadership programme in thc Akan language in 2023. This programme spccifically c&tcr8 lo lay
leader8 Within the Church in Curope Éind the Middle P,ast who expressed a desire to enrol in a course conductcd in ihe
Ghanaian Idnguagc, which aligns with their worship scrviccs. This initiative rcflcct5 the Church and BCC'S Lommitmenl
to mceling Ihc diverse linguistic needs of its students and ernpowering leaders for effective ministry to tranyforni their
world for Christ.
r. Succe59lul Registration with Ihe Office for Studcnts (Ofs)
In July 2023, the Office for Slud¢nts officially confirmed ils d¢cision to register Birniingham Christian College in the
register of English Higher Education provid¢r5. 'fhis achievement r¢prosents a significant Tnileslone and a notable
enhuncemenl to the collegL'S reputation.
Page 3

BIRMINGHAM CHRISTIAN COLLEGF
REPORT OF TIIF, TRUSTEES
FOR THF. YFAR ENDED 31ST DECEMBER2023
g. Research Hub
Our research hub st'arted in 2023 to undertake research on new Christian expressions and collaborate wilh relevant
organisations and institution5 to solve real-life and current global problems, Ihereby building a generation of academics
and students who are solution-centred. BCC secured funding fror a projcct on eco-theology from Saltley Trust Group,
14inningham. As part of the initiative, BCC will run an ecumenical series of workshops to engage Christians in the local
community on eco-thcology and creation care practices. The content of these workshops will bc global in scope, bul
rooted in local concLrn% and the ways that the environmental crisis can be feli and addresscd. Other siinilar initiatives
are planned for 2024.
h. Marketing Strategy Meeting.
The College'5 Managjcmeni (tnd the Team of volunteers had a day's workshop in May lo preparc a Markcling Siraiegy to
prnrnolL' the Collcge's Strategic 8oal8 with rLspect lo student recruitment, outreach and widLning part)ClP<ilion aclivily
by supporting the C(Jrporate Strategy, the BLbsiness Plans of th¢ college and the aspirations of applicanls and partncr
organi.8alions, Thc plan has bL¥n dcviscd l() increase awareness of thc coll¢ge, to incrca5e understanding of the colle8¢
and to in¢rc&sc engd¥Ctneni WLlh Ihe Colltigc's partn#rs.
l. Public Ilenefit
Th¢ faci lilics of IhL I larriilton Drivc carnpus were available for usc (il .8ubsidised rates throu&yhoul thc y¢ar. Thc BBC
uscd the site (dLilitics as bettings fur SOTne telcvi%ion prograiTIJTI¥S. I'hL. fd¥ilitie% also housed many actors lind dircciors
of Ihc BL4C Duclors Series and accornmodaicd rtysiLILntial lay leadcr5. P'ulluwing th¥ requircmLn15 of Building Control,
the Cr(Jwlhcr Hall rvnovations were compl¢l¢d in Augyusl 2023 with thc installation ol. disabl¥d refuge uni15 and fire
doors tci the first flonr aiid tho basement. W¢ have siiicc hostcd rclrcats far Hatficld PTWC and I)￿,N$A Messengers
Academy and Gateway CliurLI) hire5 uur Conferencc Room cvcry Siinday for Ih¥ir worship scrvicc and ULLasionally for
othcr event5, 'IhL Lollcgc currently offer.5 300/D discounl to 115 PUrtn¢r urxaiiisation8 aiid other charitics lor rcsidcnlial
rctrLal% and contcrcncL5.
inaneial revicw
inunciul po8ltio
-I'he findnLial statemLnt% havc been drawn up in 8ccordaiicc with Ihc ("ampanics Act 2006, Ihc Charitie5 Act 201 I; the
IruslLc.8 have a(Inpted th¢ provisions of Ihc Sialemeyil uf RL￿0MMended PrdLIicL' (S()RP) Accounting und Rgp()rtin% by
ChdritiL% upd4l¥s in 2015 in prcparing the annual rLPOrt and financial slalLmcnt5 01. IhL Lharily.
'I'he finanLial results show Iliut thL college was locuscd on achicvinE dn un-going viablL opcralional rcgime with
Lompli'tely new activities and had reslricled other operations lo preservL its financial re50ufLe¥.
'I'he Charity is vperaling from their currcnl loLation undcr J 99 year I¢ube whiLh ¢omm¢nLcd on 241611968 and cxpircs
on 2J1612067. As for reLent years overall surplu$es have been invested in the lung-term relurbishment of tlie pmvision
of ihc collcgL. Thc net book V£iluc under Ihc leasehold provision now stands at £1,896,853 (2022- £1.941,745) and there
15 44 year5 rL'mainii)&F to IhL Lnd of the ledse terin.
The addilional cxpcnditure is mainly f'Llrthor uncapitalised maintenanrl costs with day-tu-duy low-l¢vel op¢rations
incurring £64,792 (2022.'£147,799) in the year under rcvicw.
Rescrvc8 policy
The -1 ruslccs liave delennined Ih41t the College must.,
hold a miniinum Icvel of re5erve.s (defincd as thc a.Iscls which are C¢isily dvailable in Ihc Short lerm. c.g. cash,
inve5tTncn15, current monies owLd) cquivalcnt lo 2 months, worth of oper¢iling cust5.
set a planncd upper limil on our largcled res¢rve level so that we do not hold funds back from dvlivering our
charitable uctLVltie5 unnecessarily.
'lThc College airns lo manage our reserves within the upper and lower reserve limits. or 'reserves corrido) We monitor
our short ¢￿d mediiiin for¢ca.%t position lo identify risk5 that could cause us to fall outside of this corridor (cithcr side of
it), and what correctivc actiuns Would be required to bring us back inla the rorridor ()vcr a rolling Ihrce-year period.
11 is essential that our minirnuin reserve requiremLnl is met by the 'liquid' assets so we C¢in be confident tliat we would
have the funds at any Lyiven PDint in tiine should we need them. Liquid A55et5 are i'eddily aCCLssible assels. such as
investments and casli.
Page 4

BIRMINGHAM CHRISTIAN COLLEGE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2023
STRATEGIC RF.PORT
Finaneial rewiew
Going concern
The directors considers that the Collegelcharity accounts should be prepared on the goinL) concern basis. 'I'hi5 was
deterniined by the working partnership between The Church of P¢ntecost-UK(CoP) by which BCC is engaged to train
both lay-lcaders and clergy of the church in ihe whole Europcan continent and beyond. This arrangcmenl guaranlces
student recruitmcnt in the very long lenn. Also, a long-temi lease of the BCC carnpus in a ccntral location in
BiiThingham for over torty years gives the college the necessary facilities lo serve the churches in the Tegions.
BCC continues to opcrat¢ wilh the assumption thal it will remain active for the forcsveable future and thal it has the
rcsourcLs n¢¢d¢d 10 continue operaling indcfiniicly unlil li providcs evidcnc¢ £0 Ihe contrary.
To offsel such cosls ari.ling from unfores¢¢n faclors impacling ihe abilily ol. thc College to deliver cducation, the
college ha5 bu¥ine.4s inierruplion cov¢r of £1.8m. Should the event not be Lovered by insurancc the college is confident
th¢lt its partnLfship wilh Th¥ Church uf Penlecost-UK provides it with a level of re&erves which is more than adequate
to cov¢r any cvcntuality.
Prlneipal risk5 and uncerlaintics
11 is LXtrLmcly unlik¥ly Iliat the College would cease lo opcratc through no choice of its own. 'I'he Collcgc is a fully
owned subsidiury of the Church of Pcntccost, a ¥lubal Church which iy financially slablc and of signifiLanl regiunal and
nalional economic impDrtancc. (Jivcn this, whilst any provider wuld pol¢nlially close, il is possible ihat we WL)uld
continue to operatc undcr the Church of Pentecost as d provider of educational 5ervice5 10 ils mcmbcrs and leadership.
'I'hc truslces roview mujor potential risks thal thc CollcgL faccs on a regular basis, As part of thc on-goinL
comprchon.sivc site review and planning, continuing risk8 are being rcviewcd progrcssively. 'I'he right ILvel of insurancc
is always used lo mitigiute 80mc of IhL ri¥k when dppliLable. 'I"h¥ ¥nunnity of thc capital funding) r¢quired for the
upgrading ot. tlie site and 118 facilitics Wil.4 con.4idered a majur risk. IIuwLvLr,both the Intcrnalional and National
Councils of 'l'he Lhurch i)I' PcnlLLost upliold the partnership whereby as ils 5ubsidiury, 11)e Lhurch suppofls EJCC in an
arrangyement that is n)ulually b¢nefiLial to the two charities. Also, part of the trainingy budk4et of Ihc church was givLn
luwards the operali(Ins of BCC.Thc church also gives full fees or burs¢iries for lay-l¢adcr.s lo train at BCC and made
vailiiblu additional mcinbcrs of ytaff on secondment to w<)rk at Ihc collegbe dnd funds a Iccturcship posl al the church's
expense beLausc ol. Ihc training BC.C. pr()vidcs to IhL chiirLh and ihc publiL.
Page 5

BIRMINGHAM CHRISTIAN COLLEGE
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31ST DECEMBER 2023
STRATEGIC RFPORT
Future plans
The partncrship between BCC and the Church of P¢nlecost-UK (COP-UK) eiiabled the ¢ollcge to continue running
training courses for COP ministers and leadcrs throu8houl the year. The delivery of Iraining will conlinu¢ al
undergraduate and poslgraduate de&yrec levels. This is cnhancing our prospects for more clients and individuals coming
to us for Iraillin8. In addition to thes¢, th¢ trustees intend to work iowards offering otlier programmes and shorl courses
open to Christians and the public within the West Midlands and further afield.
a. Proposed New Programmes
i. Professional Counselling - CPCAB I.evel 4 Programme
The documcnlation for accreditation of the Lcvel 4 Diploma in I'herapeulic Counselling course, which is the
prcrcquisitL for profcssional counsellors has been submitted. The College will begin to dcliv¢r the programme validatcd
by thc Lounselling and Psychotherapy Central Awarding Body (CPCAB) by May 2024,
ii. Business ManagLmcnt Programme
WL. h¢lVL submittLd all the documenlalion for the BA & MA courses in Busin¢ss Managcmcnl to the 13imingham
Ncwman lJniver.sity. 'I'he following proLirammcs arL planned.. Business P oundution Prograinmo, t4A 14usinLs5
Manabvement & Entrepr¢n#urship, 13A AL¢i)unling & I. inance, IIA Businesy Adminislration, MA Slrategic l.ead¢rship
& Manab?cincnt, and MSC International Busincss Management. IlowevLr, we have re¢¢ivcd fccdback from the
university iiidicating ihdt there are conccrn5 about Ihc siniilarity in nanics bclwccn our propos¢d programmcs and those
the univ¥rsity plan5 to oflcr in thc futurc. As a resull. they havc dcfcrrcd their dccision pending ￿rther clarificali()n. We
are engiiging with Ihcm lo rcsolvc thcsc issucs.
b. Crowther Hall Furnishing
roll()winLP Il)c cornplLtion of the Crowther Hall after all buil(linbi rebTulations N'quircmenl.s wLre mcl, thL furnishing of
thc building bLgiaii Ihis year with the inslallalion of ncw inleraclivc louchscrcens in b()Ih cl¢lSSroom8 and orrices within
th¢ building. I"hv F'ire Risk Asscssor and Building ConlrDI have rccommcndcd that, gTIVLn the exisling firc exits, the
maximum LupaLily for Ihc Iirsl tlnor of Ihe building is 120 peoplc. To accommodatc approxiniately 220 occupanls, WL
mu81 in.slall an cxterior lire L.4capL l()r IhL' I'irsl floor. Addilionally, aur plans for 2024 includc fumishinbj the leLtur¥
room, library, and ol'fices with dLsks. chairs and dcsklup coinpulcr.8, among ()Ihcr necessary items. We arc commiltcd lo
Lomplcling Ihis work by Ihc cnd of2024.
c. Roof and Gutter CleaninR of All HuildinRs on Site.
Wc plan lo carry out this exerLi.s¢ on Lh¥ buildingis i)n silL lo avoid severe roof problems, struclural damage und costly
future repairs.
d. Application (or Skilled Worker and Student Sp(Jnsor Lieenee
Following the registration of BCC in Il)e rLEister of f4 ngli8h I lighcr Education providers by tlie Ofs, we plan In .8ubmit
an application to Ihc LJKVI lor the skilled wurker and sludent typi)nsor li¢¢n¢e. Ilpon successful approval, the licence
will cnable Ihc rccruiimcnc of skilled workers and intcrnalional studeiits around the world. This Inove demonslrales
BCC'5 Lomniitmenl to providing quality education, promoting cri)ss-cultural understaiiding, and offLring global
perspcctivcs lo cnrich the Educational experience of our stLid¢nls while supporting inlernalional sludents.
STRUCTURF, GOVLRNANCE AND MANAGF.MTr:NT
Governing documcnl
'rhe College is a charilablc company limited by gudrantee and e5tablishcd by Memorandum and Articles of Association
datcd 22 Novembcr l ()¥8. It is governed by Director5 who are also .1 rustees for thc purp05c of charity law. In the event
orth¢ charity bcing wound up, the li(Ibilily of ihc incmbers is limited lo £1 each.
Page 6

BIRMINCHAM CHRISTIAN COLLEGE
REPORT OFTHE TRUSTELS
FOR THE YEAR ENDED 31ST DECEMBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment And appointment ofneiv trustees
The Directorsll rustees who 5eTved during IhL year were as follows:
Rev Dr L A E Donkor - (Chairnlan)
Rev W D Kugbeadjor - (SecretarylPrincipal)
Rev K J Frempong-Boadu
Mr K J Adomako
Mrs W Agyemang
Rev F O Kwaah
R¢v Prof. K Agyapong-Koduah
Rev E A Bekoe
Rev E K Nyamekye (Appointed- 2110212023)
The truslees were recruited in recognition of the current needs of the Board and of the skills and experionce of the
prosp¢ctivc appointee, There is a process for the appointment of new members thal includc5 a review of prosp¢ctivc
trustee5 by Board mernbers. Training for new tNst¢CS 15 arranged according to individual circumstance5 and with
recognition of previous experience in working wilh charities and charitable companies. MaiTsly, the trustees are drawn
rrom a pool OF leaders frum our parthcr Lhurch, The Church of Pentecos¢ and some individuals who hdve the necessary
skills-sel, knowledge and experiencc.
OrgAnlsatlonal structure
The Bourd of I"rustees is in overall charg¥ of the charity. Day lo day management of operational artivities is managed
by the Principal, Rev. William Doe Kugbeadjor. who is also the secretary of the Board of Trustees and il tearn of senior
manag)ement staff. Thc boiird worked conscientiously to ensure Ihat BCC and COP-UK benefits mutually from the
activities at BCC and these two charities, objectives are met in the process.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The tru8lees (who are also the direclors of Blrminbham Christian College for the purposes of company law) are
rL'sponsiblL lur prcparing the Report of the trustees and the financial statements in accordance with applicable law and
lJnitcd Kingdom Accountins Standdrds (United Kingdom Generally Accepted Accountii)g Practice).
Company law requires thc trustcos to prepare financial slalcmcnls lor each financial y¢ar which give a true and fair
view of the slate of affairs of the charitablc company and of. thc incomingy resourLes and application of rcsources,
including thL income and expenditur¢, of th¢ ¢haritabl¢ company for Ihat period. In preparing those financial
stdlement5, the trustees arc rLquired lu
sclccl suitable accounting policies and then apply them i()n4istently'
observe the methods and principl¢.1 in the Charity SORP.
make judgement5 and estimaleI4 thmt are rcasonable and prudcnt.
pr¢pare the financial slaternents on the going ¢oncem basis unl¢ss it is inappropriate to presume that ihc charitable
company will c<)ntinue in business.
The truslecs are responsible for kL¥ping proper accounting records which disclose with T¢asonable &¢curacy at any time
the financial po,%ition Df the charitable Company and to enabl¢ them to ensur¢ that the financial statements comply with
the Companies Art 2006. They are also responsiblc for safeguarding the asset5 of the charitable rojnpany and hence for
taking reasonable steps for th¢ pr¢v¢nlion and detection of fraud and other irregularities.
In so far as the Irustees are aware..
there is no relevant audit infomiation of which Ihc charitable compdlly'5 auditors are unaware,. and
the trustees have taken all steps that they oughl lo have takcn to make themselves ilwiire of any Televant audit
infonnalion and to establish that thc auditor5 are aware of that information.
AUDITORS
The auditors, Leroy Reid & Co, will be proposed for re-appointment at th¢ forthcoming Annual General Meeting.
Pagc 7

BIRMINGHAM CHRISTIAN COLLEGE
RCPORT OF TIIE TRUSTEES
FOR THEI YEAR ENDED 31ST DECEMBER 2023
Report of the tsustees, incorporating a Strategic repo¢ approved by order of the board of tNstees, as the company
directors. on AthMAY,2Q24..
, and signed on th¢ board's behalf by:
Rev Dr Lord E Donkor
Chalrniin
Rev W D Kuglieadjor
Seeretary
Page 8

REPORT OF THE INDEPENDEiYT AUDITORS TO THE MEMBERS OF
BIRMINGHAM CHRISTIAN COLLEGE
Opinion
We have audited the financial statements of Birniingham Christian College (the 'charitable company,) for the year
ended 31 st December 2023 which comprise the Statement or rinancial activities, the Balance sheet, the Cash flow
statement and notes to the financial statements, including a summary of signiticant accounting policies. Ihe financial
reporting framework that has been applied in their preparation is applicable law and ljnited Kingdom Accounting
Standards (United Kingdom Generally Accepted AccouT)iing Practice).
In our opinion the financial sÉatemenÉs:
give a true and fair view of the slate of the charitable company'5 affairs as at 31st December2023 and of ils
incoming resources and appltcation of rcsources, including its incom¢ and expcnditurc, for the year then endcd.
have been properly prcparcd in accordance with United Kingdom Generally Accepted Accounting Priiclic#' and
havc bcen prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinio
Wc ci)nduilcd our audit in a¢cordanc¢ with International Standards on Auditing (UK) (ISAS (UK)) and applicable law.
Our responsibilities under those standards are fijrther described in th¢ Auditors, responsibilities for the audit of ihe
rinancial staicincnis seclion of our rcport. We are independcnt of the charitable company in accordance with the
ethic411 requircin¢nts thal are relL'vanl lo our audit of the financial qtalemcnts in th¢ UK, iii¢luding thc FKC'5 Ethical
Stonddrd, and we have fuifillcd our olhcr clhical rc.8ponsibiliti¢$ in a¢cord<inLc with ihcs¢ requirements. Wc bcli¢vc
thal IhL audit evidence we have obtained is sufficient and appropriate to provide a b#8is for our opinion,
Coneluslons relatln% ¢0 going concern
n audiltng lh¢ finan¥ial slal¥ments, we have concluded that the trustees, us¢ of the going concem basi.8 of accounting in
thc prcparalion ofihv financial statements is appropriatc.
Ilased OT) the wurk we have pcrf()rmcd, wc have not idLnlified any matcrial iincertaintics relating lo event.8 or condiiion.
that, individually or ¢()IleclivLly, may casl 8ignifiLanl doubt un tIIL vharitablc ¢ompany'8 ability lo conttnue a4 a going
concern for tl PL'riod of at Icust twelve months from when th¥ fiiidnciiil %tiilLments are authoriscd lor i8%UC.
Our rc8ponsibilitiC8 and the respollsibililies of Ihc truslccs wilh rcspcct to goin￿ cunLern are desLribcd in the relevant
seLtiun.s ofthis rcport.
ther information
The Ii'uslLe.8 afL rcspL)nsiblts for the other infornialion. Thc olhcr infornialion compriscs the infonnalion includcd in the
Annual r¥porl, L)ther than thc financial slalcmcnts and oiir Report of ihc indcpL'ndLnt auditors ih¢r¢on.
Oiir opinion on thL linanci41 51aternL'nts doL% nut cover the other informaiioll dnd, CXCLPt to Ihe extent oih6rwi%c
cxpliciily stated in our r¢p()rt, w¢ d() nol expre8s any l()nn ()f'us%urancL conclusion Ihereun,
In connL¢tivn with our audit of the financial statements, our respoiisibility is l() r¥ad the other infomalion und, in dving
so, considLr wh¢ih¢r the other infornialion is materially inconsistent with the financial .statemenls or our knowledge
obtained in the <iudit or otheNi8c appLa￿ lo bc mat¢rially mi58laicd. If wc ideniify such rnaleriul inconsislcnciLs or
apparent IndtLrial Ini5stalLm¢nCs. w¢ are required to det¢rm ine wh¢ihi'r thi.4 gives risc to a rndlcriiil Ini88lalcment in thc
financial %ldlements thcmselves. If, based on the work we have perfonned, we con¢ludc that therL is a mdlvrial
misstatemeTiI uf this oihcr infonnation, wc ar¢ required to report that fact. We hav¢ nothing lo report in this regard.
Opininn.q on tsthtr matters prescribed by thc Compani¢9 Act 2006
In our opinion, ba5¢d on thc work undcrtakcn in thc cuursc ()[ Ihe audit..
the inforniation givcn in th¥ Report ol the Iruslees for ihe financial year for which ihc financial statements arc
prepared is Lonsislent wilh th¢ finaiicial slal¢mcnts; and
Ihc IILPOrt ol the trustves has b¢en prepared in accordance wilh applicable legal r¢quirements.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
BIRMINGHAM CHRISTIAN COLLEGE
Matters on whleh we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtaiT]ed in the course
of the audit, we have not identified malerial misslatements in the Report of the trustees.
We have nothing to report in respcct of the following matters where the Companies Act 2006 r¢quires us to report to
you il, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been received from
branchcs not visited by us. or
the financial statements are not in a¥reement with the accounting record5 and returns- or
certain disclosures of truste¢5' remuneration specified by law arc nol made. or
we have not received all the infonnation and explanations wc require for our audit.
ReJpDnslbilities of truitees
As explaincd more fully in the Statement of trustees, responsibilities, the Irustees (who are also the direclors of the
charitable company for the purposes of company law) ar¢ responsible for the preparation of the financial 51alem¢nts and
for being salisfied that they give a true and fair view, and for such internal control ag the trustce.s detemiine is necessary
to enable the preparation of financial slatements that are free froin material misststement, whethcr dug to fraud or error.
In pr¢paring the I￿ancIal statements, the truste¢5 arc responsible for asscssing ihe charitable company's abilily to
ontinue as a going concern, disclosing, as applicable, matters r¥lated to going conccrn and U5Lng the going conLem
basis of accounting unless th¢ trustees either intend lo liquidatc the charitablc company or lo ceabe operations, or havc
no rcalislic altcrnalive but to do 50.
Page 10

REPORT OF THE INDEPEIYDENT AUDITORS TO THE MEMBERS OF
BIRMINGHAM CHRISTIAN COLLEGF.
Our responsibilities for the audit of the finanebal statcments
Our objectives are to obtain reasonable assurance about whether the financial staternents as a whole are free from
material Inissiatement, whether due to fraud or error, and to issu¢ a Repon of thL independent auditors that includes our
opinion. Rcasonable assurance is a high level of assurance, but is not a guarantee thal an audit conducted in
accordancc with ISAS (UK) will always detect a material misstatement when il exists, Misslalemenls can arise from
fraud or error and are considered material if, individually or in the aggregate, they could rcasonably b¢ cxpected to
influence the economic decisions of uscrs lakcn on the basis ofihcse financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line
with our responsibilities. outlined above, to detect material mtsstateinenls in respecl. of i￿¢SUI￿rItIes, including fraud.
'rhe extent lo which our procedures are capable ofdelecting I￿e&lUIar1ties, including fraud is delailed below:
As part of an audit in accordance with ISAS (UK), we exercise professional judgement and maintain profcssional
scepttLisni throughuul the audit. We also..
Idcntify and asscss th¢ risks of malerial Inisstatement of the financittl statements, whcther du¢ to fraud or error,
d¥sign and perforni audit procedures responsive lo Ihosc risks. and obtain audit evidLncc ihat 15 sufficient and
appropritite to providc a basis fnr our opinion. Thc risk ol. noi dclccling a Inaterial misstalcmcnl rcsultinb from
fraud is highcr than for ()nc rcsulting from error, as fraud may invnlvL collusion, lorgyery, intentional omissions,
misrcprcsentalions, or the ov¢rride of internal control.
Obtain an undcrslandingy of internal control rclcvant lo the audit in order Iv design audit proc¢dures that are
appropriate in the circum¥tanLe5, but noi for the purpose ot. expressing an vpinion ()n tlie eff¢ctiv¢ri¢ss of Ihc
¢h4irilablc company's internal conlri)l.
.valuate the appropriaiLnLSS of acLountinb policies uscd and thc reasunableness of accountinbi Lycimatcs and related
di8closur¢s mddty by Ihc Iruslccs.
C.oncludL (?n IhL appropriatciic.ss of tlic truslees, use of the going concern basis of Mccounting and, based on Ihc audit
cvidcnce obtaincd, whether a Inalerial uncertainty exists rLlal¢d lo even15 vr condilions that may Lust signilicant
doubt on ihc charitable comptiny'.% #bilily to cuntinuL ils (i going u<)ncem. If we conLludL' thill a material unLertainly
exisls. wc are required to dr￿W altenlion in our Rcport ot. Ilie independcnl audilors lo thc rcl&lL.d disclosures in thc
financial statements or, if such disclosurcs arc inadcquatc, to inodify our opinion. Our Lon¢lLision.s arc based on the
audil evidL'ncL (Trbl(iincd up lo Ihc dalc of our Rlporl of the indcpLndcnl auditors. Ilowevcr, fulurc events or
Londitions niily causc Ihc charilablc conipany's to ceastt to conlinuc as a going concLrn.
P'v&ilualc tlie overdll presenlalion, strLlCturL and conlcnt ol. IhL financial statements, inLluding ihc disclusurL5, and
whether Ihe financial slatcmcnts rLprLSLnl thc undcrlying Iransaction% and cvents in a munnLr Ihal achicves fair
presentation.
Wc c()mmuniLdle wilh 1110se Lharged with governancc reuyardingT, timong othei. maller8, thL planncd SLope iind tirniiig of
IhL aijdil and significant dLidii lindings, includinb> any sibjnificanl dttficiencies in internal conlrol ihal we identify during
our audit.
Use of our report
'I'hi% rLpc)rt is made solcly to Ihc charitable Loinpany'5 membcrs, a.q a body, in acLord&nce with Chapter 3 of Part 16 nf
the Companies Act 2006. Qur ¢iudil work b¢en und¢rt¢ik¢n SD that w¢ might siatc tu the charitabl¢ Lompc1ny's
member.8 those malter5 we are required to slate lo them in (In audilurs, report and for no olhcr purpose. .1 o the fullest
extcnl perniitted by law, w¢ do not accept or assume responsibility to iinyone olher than Ihe charitable conipany and Ihe
¢haritablc coinpany's mernbers as a body, for our audit work, for this report, or for the opinions we have fornied.
Ebenczer Okai FCCA. Bsc (Senior Statutory Auditor)
for and ()n bchalf ofLeroy Reid & Co
Chartered Certified Accounlanls
and Statutory Auditors
299 Northborough Ro(Id
Norbury
London
W16 4TR
Dale..
Page 11

BIRMINGHAM CHRISTIAN COLLEGE
TATEMEIYT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2023
2023
Total
funds
2022
Total
funds
Unrestricled
rund
Reltrieted
fund
Nots$
INCOME AND ENDOWMENTS FROM
Donations and legacics
2,683
143,586
146,269
755,044
Charitable activities
College operating activities
445,882
445,882
487,546
Other income
311
311
2,579
Total
448 876
143,586
592 462
124.5 IC)9
EXPENI)ITURE ON
Charitable activiti¢s
College operating activities
408 466
188480
596 ()46
678 152
NET INCOMEI(EXPKNDITURE)
40,410
(44,894)
(4.484)
567,017
RECONCILIATION OF FUNI)S
"rotal funds brought forward
105,1132
1,953,389
2,059.221
1,492,204
TOTAL FUNDS CARKIED FORWARD
146,242
1,91)8,495
2,054.737
2,059,221
The notes forni part of these financial statements
Page 12

BIRMINGHAM CHRISTIAN COLLEGE
BALANCE SHEET
31ST DECEMBER 2023
2023
2022
Noteg
FIXED ASSETS
Tangible assets
10
1,917,055
1,970,478
CURRENT ASSETS
Debtors
Cash at bank
159,831
180,333
186.802
196,528
CREDITORS
Amounts falling due within one year
12
(49.120)
(107,785)
NET CURRENT ASSETS
137682
88,743
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,054,737
2,059,221
NET ASSETS
2 054 737
2,059 221
FUNDS
Unrestricted funds
Restricted funds
14
146,242
1908 495
105,832
1953 389
TOTAL FUNDS
2 054 737
2 059221
Thc financial statements were approved by the Board of Trustees Bnd authorised for issue on
6tli May ?024
and were signed on its behalf by:
R¢v Dr Lord E Donkor
Chairman
Rev W D Kugbeadjor
Secretary
The notes forni part of these financial statements
Page 13

BIRMINGHAM CHRISTIAN COLLEGE
CASH FLOW ST ATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2023
2023
2022
Notes
Ca8h flows from operating activities
Cash generated from operations
10,776
629,029
Net cash provided by operating activities
629,029
Cash flows from Investing activities
Purchase of tangible fixed &55ets
644,202)
Net cash provided byl(u5ed in) investing activities
614,202)
Change in eash and cijh equlvalents In
the reportin% period
Cash and cash equlvalents at the
be&lnnlng of the reporting perlod
10,776
(15,173)
Cash and ¢aJh ¢qulvalents at the end of
Ihe reporllng period
The notes forni part of these financial statements
Page 14

BIRMINGHAM CHRISTIAN COLLEGE
NOTES TO THE CASH FLOW STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER 2023
RECONCILIATION OF NET (EXPENDITUREYINCOME TO NETCASH FLOW FROM
OPERATING ACTIVITIES
2023
2022
Net (expenditure)lineome for the reporting period (as per the
Statement Df finAncial activities)
Adjustment5 for:
Depreciation charges
Decreasel(increase) in debtors
(Decrease)lincre&se in crcditors
(4,484)
567,017
53,425
(57,832)
66,419
20 119()
5X,66.$1
Net eAsh provided by operatlons
10,776
629,029
ANALYSIS OF CHANGFS IN NET FUNDS
At 1.1.23
Cash floiv
At 31.12.23
Iyct cash
Cash at bank
16,195
Total
26.971
The notes form part of these fiiiancial statements
Page15

BIRMINGHAM CHRISTIAN COLLEGE
NOTES TO THE FINANCIAL STATEMEiYTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
ACCOUiYTING POLICIES
BASI.$ OF PRF.PARING THE FINANCIAL STATEMENTS
lThe financial slalcrncnts of the charitablc company. which is a public benefit entity under FRS 102, havc been
prepared in accord¢ince with the Charitic4 SORP (FRS 102) 'Accounting and Reporting by Chdrilies.. Slalemenl
of Recommended Pr(iCtice applicablc to charitics preparing their account5 in accordallce with the FinanLial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectivc l January 2019),,
inancial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ircland, and the Companies Act 2006. 1.he financial slal¢mcnts havc been prcparcd undcr the historical cost
convention.
INCC)ME
All incorne is recognis¢d in the Stat¢m¢nl of Financial Activities once the charity has entitlemenl lo lh¢ funds, il
is probable that the income will be received and tlie amounl can be n]casLLrcd reliably.
EXPF.IYDITURE
Liabililics ar¢ r¢cognisLd as Lxpendiiure a$ soon as ther¢ is a Icgal or construclivc obl1￿￿tiOn committlDg the
charity lo Ih&l expvnditurc, it is probable thal a transl¢r of cconomic bcn¢fit5 will he rcquircd in settlement and
Ihc amount of tlic obligation can be measurcd reliably. Expcnditure is accounted lor on an accruals basis und has
bccn classified under headings that aggyrcgatu all L()s1 rclalcd to ihc calcgory. Whcrc cosls cannot be dirLCtIy
attributed to pailicular IicadinuJs Ihcy hÉlV¥ beLn allocated lo aLtiviliL.4 on a basi8 consistcnt wilh Ihc usc or
resources.
TANGIBLE FIXFI) ASSET,$
I'hc Charity's policy is Ihal individu(Il fixed a8sLiS aLquircd co.8ting £ 1,000 or morc arc cupitali5ed at CU51 and
arc dcpreciated over their c$lim(ItLd usLlul cLunumiL Iivcs (117 U straight linc basis as follows,,
Depreciation 14 prr)vidvd dt rate5 calculatLd to write off the Lost less estimated residual valuc, ovcr Ihcir
LxpeLled useful livcs.
orricc equipmenl - ,%lraight line over 4 ycars
Computers . Slraighl line nver 5 ycars
.vas¢hold propcrty Straigjlil linc ovcr thc Icmi of th¥ lease (99 years)
l.eased cquipmciit - Siraig)hi line QVLr the i¥nn of th# lease (99 yeiif5)
TAXATION
As a Cl)arity, Binningyham Chri.4tian College 15 excnipt from tax on income and biuills falling within seLlion 505
ol. thc Taxcs Act 1988 ur 5256 ()[' Ihty .1 axdtion i)r LhdrgcablL (Yminq Act 1992 la Ihc cxlcnt Ihdl thcse are applicd
lo ity charitable objccls. No tax charges have ariscn in Ihe Charily,
FUND ACCOUNTING
Unrcslrictcd funds can bc used in accordanLL Wlth the charitablc objcctivcs ai Ihc discrclion of ihc trustees.
Rcqtrictcd fuiid5 can rjnly be used for particular rcstrictcd purposcs wiihin thc objccls of thc charily.
Rcstrictiun5 ari5c whcn .specified by the donor or whcn funds are raibed For particiilar r¢slrictcd purposcs.
E•urther cxplanation of the nature and purpose of each fund is includcd in thc notes to the financial statements.
PF.NSIOiY COSTS AND OTHF,R POST-RF.TIREMENT BENEFITS
Thc charitable coinpany operate5 a defined conlribulion pension Scheme. Contribulioi)% payable lo the
Lharilable company's pension scheme are charged tu the Statement of P inancial ALtivities in the period to which
they relate.
Page 16
coiitinucd...

BIRMINGHAM CHRISTIAN COLLECE
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
DONATIONS AND LEGACIES
2023
2022
Sm(Ill donations
Church of Pentec05t- UK
Internation&il ML55ions
2,683
93,586
50,000
3.168
601.876
150 000
146,269
755,044
INCOME FROM CHARITAIILE ACTIVITIES.
2023
2022
ActiYiÈy
Acadcmic income
College opcrating activities
Renthl income
College operating activities
Students accommodation rent College operating activities
219,386
4,530
221966
295,508
4,790
187,248
445 882
4117,546
CHARITABLE ACTIVITIF,S COSTS
Direct
Colts (see
note S)
Supporl
costs (See
note 6)
TotFd15
College operating aetivities
592,246
596 946
DIRECT COSI'&i OF CHARITABLF. ACTIVITIES
2023
2022
StaftLOSts
Communication ¢us15
Ircclance lecturers
Accredilution and coursc dcvelopmcnt fee8
Library Losts
Travel and Lonferences
Catering
0￿1CC costs
Wcbsile and computcr costs
R¢pairs & maintcnance
Council tax
HeaL and light
Ilealth and Safety
Water charges
Subscription and license
Bank charges
Snsurancc
l.egal and professional cxpense
'I'raining and CPD
Bad debts
Advertising and marketing
Student bursaries
Graduation cost
Student accommodation rost
198,154
28,082
21,284
26,742
10,536
6,396
444
(4,012)
1,230
64,792
3,523
55,442
7,186
12,578
6,577
1,084
15,553
1,514
3,316
20,987
(420)
2,430
2.765
160,480
41,064
12,347
58,119
10,506
7,745
3,389
1,435
2,963
147,799
3,765
27,096
15,460
6,373
1,015
1,160
17,678
1,080
677
42.257
(1,006)
9,596
668
48,960
Carried forward
527,890
620,626
Page 17
continued...

BIRMINGHAM CHRISTIAN COLLEGE
NOTES TO THE FINAficiAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
DIRECT COSTS OF CHARITABLE ACTIVITIES - continued
2023
2022
Brought forward
Course developinent cust5
Depreciation
527,890
10,930
620,626
53.426
592 24(>
674,(152
SUPPORT COSTS
Governance
eosts
College operatingj activities
4,700
Support costs, inrluded in thc above, arc as follows:
2023
College
operatln
ctlvitles
2022
Total
aclivities
Audilors, rcmuneration
4,700
NET INCOMEI(EXPENDITURE)
Net incomel(expenditurc) is 5tatcd aftcr chargingl(creditinb):
2023
2022
Auditor5, rcmuneratiun
Deprecialion - owned assets
4.700
4,1011
53,426
TRUSTEES, REMUNERATION AND BEIYFFITS
I'here were no Irustces, remuneration or other benefits for the year cndcd 315t Deccmber 2023 nor for the year
cndcd 318t December 2022.
TRUSTFF.S' EXPEN,SES
'rh¢r¢ wvre no truslces, expenses paid for the year ended 3 1st December2023 nur for thc year ended
31st December 2022.
Page 18
ontinued...

BIRfvllNGHAM CHRISTIAN COLLEGE
NOTES TO THE FINANCIAL STATEMENTS- continucd
FOR THE YEAR ENDED 31ST DECEMBER 2023
STAFF COSTS
2023
2022
Wages and salaries
Social security costs
Other pension costs
169,536
15,718
12,900
135,180
11,902
13,398
198.154
160,480
The average monthly number of employees during the year was as follows:
2023
2022
Administration
Academic
No employc¢s received emolLiments in excess of £60,000,
io.
TANC:IBLF FIXF.D ASSTr:TS
Long
leuyehold
Plant and
m8chinery
Compul¢r
equipment
Totals
COST
At 1st January 2023 and
31 sl Dcccmber 2023
2 452.760
63,446
l O,l)31
2,527.1.37
DEPRF.CIATION
At 1st January 2023
Charb)e for ycar
511,015
44,8()2
39,086
6,345
6,558
556.659
53,423
At 31 %t l)ecenibcr 2023
555 907
610,082
NET BO()K VALUE
At 31 SL r)ecemb¢r 2023
I,X96,11.53
111,1115
2,187
1,917,055
At 31 st Dc¢¢mber 2022
11)41,745
24,360
1 ()70.478
The leaschold property of Crowlher Hall was valiicd at £375,000 on 8 August 2011 by Bigwood Chartered
Surv¢yoTS of 104 - 106 Colmorc Row Binningham B3 3AG.
The property is Schedule to bc revalued on completion of all major refurbishing and re-equipping that conlinues
at the Balance Sheel dale,
Page 19
continued..

BIRMINGHAM CHRISTIAN COLLECE
NOI'ES T() THI FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YFAR
2023
2022
Trnde debtors
Other debtors
154,039
5,792
159,485
20.¥48
159,831
180,333
12.
CREDITOR.S: AMOUNTS FALLINC DUE WITHIN ()NE YEAR
1023
2022
Trade creditors
Social security and other taxes
Accruals and dcferred in¢ome
12,567
4,204
54,184
3,898
49,120
107.78.f
13.
ANALYSIS OF NF.T ASSETS BETWEEN FUNDS
2023
I'olal
funds
2022
Total
funds
Unrestrlcted
rund
Re5trlcted
fund
l.'ixed asscls
Currcnt as8¢ts
Currcnl liabiliti¢%
8,560
186.802
49.120)
1,908.495
1.917,055
,970,478
186,802
196,528
49 12U) AI117.714.S)
146,242
I C)08,495
? US.1,7.17
2,{1%l).?.21
14.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted fund5
General fund
105,832
40,410
146,242
Restrietod fundj
College activities
,953,389
(44,894)
1,908,495
TOTAL FUIYDS
2 115(),?21
?.,051.17.37
Page 20
continued...

BIRMINGHAM CHRISTIAN COLLEGE
NOTEIS TO THE FINANCIAL STATEMF.NTS - eoiitliiued
FOR THE YEAR ENDED 31ST DECEMBER 2023
14.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expend¢d
Movement
In funds
Unrestrlctcd funds
General fund
448,876
(408,466)
40,410
Re5trlcied funds
College activities
143,586
(188,480)
(44,894)
TOTAL FUNDS
.59?.,4()2
5()() ()4fi)
Comparatives for mnvement In funds
Net
movement
In funds
At 1.1.22
31.12.22
Unrestricted funds
General fund
119,512
(13,680)
105,832
Restricted funds
College aciivitie.s
1,372,692
580,697
1,953,389
TOTAL FUNDS
1.492,204
567,017
2,1)59,221
Compardtive nLt movement in funds, includcd in the above are as follows:
Aneoming
r¢sourLes
Re8ources
expended
Movement
in lunds
Unrestricted funds
General fund
510,436
(524,116)
(13,680)
Restricted fund
Collcgc activities
734,733
(154.036)
580,697
TOTAL FUNDS
?115.16lJ
(I7H 1 $2)
5(1-1.O I I
Pagc21
ontinued.

BIRMIIYGHAM CHRISTIAN COLLEGE
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
14.
MOVEMENT IN FUNI)S - continued
A currcnt year 12 monih8 and prior year 12 months combined position is as follows-.
Net
movement
in funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
119,512
26,730
146,242
Restrleted funds
Collcgc activities
1,372,692
535,803
1,908,495
TOTAL FUNDS
1,492 ?04
562.533
2 054,737
A Cu￿ent year 12 month5 and prior ycar 12 months combincd ncl movement in funds, included in the above lire
as follvws.,
Incomlng
rc50urces
Resourccy
expLnded
Movernent
In funds
Unrestricted fund5
General fund
959,312
(932,5¥2)
26,730
Restricted fund%
Colle&ye activiliL.8
878,319
(342,516)
535.803
TOTAL FUNI)S
( i.?,'i.s,11()x}
.$62,.$13
Is.
ULTIMATE PARENT COMPANY
'I'he Lhurch ol. Pcntccosl - LJK is the Pdrenl company of Birniingham Christian College (BCC). 'I'he formal
proccss was completed on 5th August 2020. '1'here Was no transfer ol. funds to acquire Lontrol of Bcc. Ih¢
Iruslccs believL'd that a L105¢r lebjal panncrship pruvid¢d a s¢Lurity for the sponsorship rcceivcd by thc Coll¢gc.
16.
Rf,LATED PARTY DISCL()SURE&•
No remuneration or cxpen.%es We￿ paid lo Ihe Irustecs oLhcr than: Joyce Donkor (8pou.se of Current Chair)
£24,570 (2022- Nil) as staff wages.
'The Parent compÉiny paid thc salarics for thc Principals ofthe College, R¢v W Kugbcadjor (January December
2023). Thcsc c051 arc nol recognis¢d in Ihe accounts of ihc Collcgc.
The Church of Pcnteco.sl - UK mÉidv donations of £93,586 (2022 £601,876). The £93,586 included £40,020
towards tlie salary cost of Rev. Caleb Nyanni the Academic Dean and £53,566 to the buildingT refurbishmenl
work b6ing undertaken and other opcralional cost for the Colleg¢.
Page 22
continued..-

JIIRMINGIIAM CHRISTIAN COLLEGE
NOTLS TO THE FINANCIAL STAI'EMENTS- continued
OR I'HC YFAR LNDLD 31ST DECEMBER 2023
17.
RESTRICTED FUNDS
For the benefit of users of the accounts the restricted funds is equal to ths net b￿)k value of the leasehold
property and buildings &s shown in note 10 of the financial staternents.
Page 23

BIRMINGHAM CHRISTIAN COLLEGE
DETAILED STATEMENT OF FIIYAIYCIAL ACTIVITIES
FOR THE YEAR ENDED 31s'r t)F.CP.MBF,R 2023
2023
Total
funds
2022
Tolal
funds
Unrestricted
funds
Restricted
funds
INCOME AND ENDOWMENTS
Donations and legacics
Small donations
Church ofpentecosl - UK
International Missions
2,683
2,683
93,586
3.168
601,876
150,000
93,586
50,000
2,683
143,586
146,269
755,044
Charitable activities
Academic In￿Me
Rental income
Studcnts accommodation rent
219,386
4,530
221,966
219,386
4,530
221,966
295,508
4,790
187248
445,882
445.882
487,546
Other income
Sundry income
311
2,579
Total Incoming resources
448,876
143,586
592,462
1,245,169
EXPENDITURE
Chgritable activitieN
Wages
Social security
Pensions
Communication cos19
reelance l¢¢turers
AcLreditation and course devclopment fees
.ibrary costs
'Itavel kmd conferences
Catering
oriicc costs
Website and ci)mputer costs
Rcpairs & maintenance
Council lax
I l¢al and light
Health and safety
Wat¢r charges
Subscription and license5
Bank charges
Insuranc¢
Legal and professional expense
Training and CPD
Bad d¢bts
Advertising and marketing
Carried forward
120,441
15,718
12,900
28,082
21,284
7,367
49,095
169,536
15,718
12,900
28,082
21,2114
26,742
10,536
6.396
444
(4,012)
,230
64,792
3,523
35,442
7,186
12,578
6,577
1,084
15,553
1,514
3,316
20,987
(420)
480,988
135,l80
11,902
13,398
41,064
12,347
58,119
10,506
7,745
3,389
1,435
2,963
147,799
3,765
27,096
15,460
6,373
1.015
,160
17,678
1,080
677
42,257
(1.006)
561.402
19,375
10,536
6,396
444
(4,012)
1,230
1,143
3,523
55,442
7,186
12,578
6,577
1,084
15,553
1,514
3,316
20,987
(420)
348,333
53,649
132,655
'rhis page does not forn] part of the stalutory financial 5tatcmcnls
Page 24

BIRMINGHAM CHRISTIAN COLLEGE
DEI'AILLD SI"A'fTr MCNI. OF filNANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECFMBER 2023
2023
Total
funds
2022
Total
funds
Unrestricted
funds
Restricted
funds
Charitable a¢tivltles
Brought forward
Student bursaries
Graduation cost
Student accommodation cost
Course dcvclopment costs
Depreciation of tangible fixed &ss¢ts
348,333
2,430
2,765
41,707
132,655
480,988
2,430
2,765
41,707
10,930
53,426
561,402
9,596
668
48,960
10,930
44.895
8,531
403,766
188,480
592,246
674,052
Support costs
Governance costs
Audilors, rcmuncra¢ion
4,700
4.700
4.100
Total resources expended
4U8,466
I xx,4xi)
.5()(? ()46
6711,152
Nct income
4n,410
-(Ilil,X()4)
-Lil:4114)
567,017
This puge does not forni part of the statutory financial statement5
Page 25