REGISTERED CHARITY NUMBER: 1044104
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 October 2024
for
Theu
er Room Christian Fellowshi
Middleton
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX

Theu
er Room Christian Fellowshi
Middleton
Contents of the Financial Statements
for the Year Ended 31 October 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balan￿ Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
12

Theu
er Room Christian Fellowshi
Middleton
Re
ort of the Trustees
for the Year Ended 31 October 2024
The trustees present their report with the financial statements of the charity for the year ended
31 October 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Slalement of Recommended Practice applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objects align with advancing the Christian faith, supporting lives and building people
up by proclaiming the full doctrine, beliefs and practices of Christianity.
Public benefit
The board of trustees is satisfied wrth the performance of the charity during the year and in
planning the activities the trustees have had regard to the Charity Commission's guidance on
public benefit.
Page 1

Theu
er Room Christian Fellowshi
Middleton
Re
ort of the Trustees
for the Year Ended 31 October 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In support of the objectives, the main activities and services of the church for public benefit are
entred around the areas of..
Meetings
A schedule of meetings are held weekly, both during the daytime and evenings to., serve peoples,
needs, build up peoples, lives, impart biblical truths, provide ministry and promote prayer, healing,
deliverance and build the community and advance our aims. Meetings included., leadership
meetings, healing prayer clinic, bible study, deliverance and inlercessional prayer meetings, and
men's breakfast meetings that support men from a wide network of groups and churches.
Meetings were attended by members of the fellowship, public visitors and visiting guest speakers.
Many meetings are published on social media platforms to make them easily accessible outside of
meetings for the benefit of non-attendees and the wider public.
Community support and provision
The church has continued to support the development and restoration of the local community,
holding strong links into the local area of Middleton through the provision of support groups and
activities as well as offering opportunities to pray for personal needs, encouragement and healing.
Attendance
Church numbers remain strong, and we continue to see the growth of families attending the
fellowship from different nations and countries. The fellowship has an established and wide
multi-national make-up. New members are introduced and encouraged to grow and progress in
their faith.
Growth and development
The fellowship has continued to deepen its understanding of the Christian faith, the place and
purpose of the church in lives and the community. The leadership continues to encourage the
fellowship members to grow through training, prayer, personal study and devotions.
New members and visitors are encouraged to develop their faith and they are encouraged to
participate at all levels of fellowship life and activity.
Intemational support
We continue to provide financial and prayer support to a variety of other organisations and
individuals, internationally. The weekly updating of the church's social media platforms has
enabled the continued encouragement of our international partnerships.
FINANCIAL REVIEW
Financial position
The charity raises the vast majority of the general funds it needs to carry on its activities from
within its own church congregation. Given the current economic conditions and demographic of the
local area, we are encouraged by the generosity of our congregation.
However, this year our income has dropped by 250/0 from the previous year and so the charity has
had to rely on its reserves to meet continuing costs. Going foward, we will be reviewing our costs
and exploring options to raise funds to support the charity's activities and objectives.
Page 2

Theu
er Room Christian Fellowshi
Middleton
Re
ort of the Trustees
for the Year Ended 31 October 2024
FINANCIAL REVIEW
Reserves policy
The trustees aim to hold unrestricted reserves, as a minimum, equivalent to three month's regular
expenditure, i.e. £19,000. As at 31 October 2024, the charity comfortably met this target.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust initially adopted in De￿mber
1994 and constitutes an unincorporated charity.
Organisational structure
The Trustees comprise of two members of the church {Eldersl and one external member.
The Elders of the church (including the Senior Leader) are responsible for the spiritual affairs of
the Church. Elders are presently appointed from amongst the members of the church, by church
votelnomination. The Elders of the church are not remuneraled and do not hold any of the assets
of the church.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1044104
Principal address
20-22 Middleton Gardens
Middleton
Manchester
M24 4DF
Trustees
R Morley
Rev R C Towle
B Mudzingwa
Independent Examiner
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Famworth
Bolton
BL4 OBX
Approved by order of the board of trustees on
behalf by..
0710412025
and signed on its
R Morley - Trustee
Page 3

Inde
endent Examiner's Re
ort to the Trustees of
Theu
er Room Christian Fellowshi
Middleton
Independent examiner's report to the trustees of The Upper Room Christian Fellowship
(Middleton)
I report to the charity trustees on my examination of the accounts of The Upper Room Christian
Fellowship (Middleton) (the Trust) for the year ended 31 October 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordan￿ with the requirements of the Charities Act 2011 {'the Art'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the
Act and in carrying out my examination I have followed all applicable Directions given by the
Charity Commission under Section 145{5)(bl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were nol kept in respect of Ihe Trust as required by Section 130 of the
Act, or
the accounts do not accord with those records., or
the accounls do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection wth the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Gracian Daniel-sam ACA
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Famworth
Bolton
BL4 OBX
Date..
1410412025
Page 4

Theu
er Room Christian Fellowshi
Middleton
Statement of Financial Activities
for the Year Ended 31 October 2024
31.10.24
Total
funds
31.10.23
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
61,723
61,723
82,611
EXPENDITURE ON
Charitable activities
Ministry
Mission
Administration
70,059
5,551
930
70,059
5,551
930
71,167
7,123
505
Total
76,540
76,540
78,795
NET INCOMEIIEXPENDITURE)
(14,8171
(14,817)
3,816
RECONCILIATION OF FUNDS
Total funds brought fotward
81,065
81,065
77,249
TOTAL FUNDS CARRIED FORWARD
66,248
66,248
81,065
The notes form part of these financial statements
Page 5

Theu
er Room Christian Fellowshi
Middleton
Balance Sheet
31 October 2024
31.10.24
Total
funds
31.10.23
Total
funds
Unrestricted Restricted
fund
fund
Notes
FIXED ASSETS
Tangible assets
2,868
2,868
1,793
CURRENT ASSETS
Debtors
Cash at bank and in hand
3,479
61,779
3,479
61,779
3,486
79,684
65,258
65,258
83,170
CREDITORS
Amounts falling due within one year
{1,878)
11,878)
{3,898)
NET CURRENT ASSETS
63,380
63,380
79,272
TOTAL ASSETS LESS CURRENT
LIABILITIES
66,248
66,248
81,065
NET ASSETS
66,248
66,248
81,065
FUNDS
Unrestricted funds
66,248
81,065
TOTAL FUNDS
66,248
81,065
The financial statements were approved by the Board of Trustees and authorised for issue on
.Q71Q412Q25........................... and were signed on its behalf by..
Richard Morley (Apr7. 2r)25 12'.42 GMT+II
R Morley - Trustee
B Mudzingwa - Trustee
The notes form part of these financial statements
Page 6

Theu
er Room Christian Fellowshi
Middleton
Notes to the Financial Statements
for the Year Ended 31 October 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 1021 (effective 1 January 20191,, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expendilure 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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Furniture and equipment
200/0 on cost
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordan￿ with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on
a slraight line basis over the period of Ihe lease.
Page 7
continued..

Theu
er Room Christian Fellowshi
Middleton
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
ACCOUNTING POLICIES - continued
Pension Costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable lo the
charity's pension scheme are charged to the Statement of Financial Activities in the period
to which they relate.
TRUSTEES, REMUNERATION AND BENEFITS
There were no Iruslees, remuneration or other benefits for the year ended 31 October 2024
nor for the year ended 31 October 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 October 2024 nor for the year
ended 31 October 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows..
31.10.24
31.10.23
Ministry
Support
No employees received emolumenls in excess of £60,000.
INDEPENDENT EXAMINER'S REMUNERATION
The amount payable to the Independent Examiner for carrying out the final preparation and
independent examination of these accounts is £360 (2023.. £360).
Page 8
continued..

Theu
er Room Christian Fellowshi
Middleton
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
TANGIBLE FIXED ASSETS
Furniture
and
equipment
COST
At 1 November 2023
Additions
17,156
1,777
At 31 October 2024
18,933
DEPRECIATION
At 1 November 2023
Charge for year
15,363
702
At 31 October 2024
16,065
NET BOOK VALUE
At 31 October 2024
2,868
At 31 October 2023
1,793
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24
31.10.23
Prepayments and accrued income
3,479
3,486
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24
31.10.23
Taxation and social security
Other creditors
442
1,436
710
3,188
1,878
3,898
Page 9
continued..

Theu
er Room Christian Fellowshi
Middleton
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
MOVEMENT IN FUNDS
Net
movement
in funds
At
1.11.23
At
31.10.24
Unrestricted funds
General fund
81,065
114,817)
66,248
TOTAL FUNDS
81,065
114,817)
66,248
Nel movement in funds, included in the above are as follows..
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
61,723
176,540}
114,817)
TOTAL FUNDS
61,723
176,540)
114,817)
Comparatives for movement in funds
Net
movement
in funds
At
1.11.22
At
31.10.23
Unrestricted funds
General fund
77,249
3,816
81,065
TOTAL FUNDS
77,249
3,816
81,065
Comparative net movement in funds, included in the above are as follows..
Incoming Resour￿$ Movement
resources
expended
in funds
Unrestricted funds
General fund
82,611
178,795)
3,816
TOTAL FUNDS
82,611
178,795)
3,816
Page 10
continued..

Theu
er Room Christian Fellowshi
Middleton
Notes to the Financial Statements - continued
for the Year Ended 31 October 2024
RELATED PARTY DISCLOSURES
Mr David Morley (father of trustee Richard Morley} received gross wages of £35,833 during
the year12023: £40,000) and employer pension contributions of £5,601 (2023: £1,013} in his
role as minister of the church.
There were no other related party transactions for the year ended 31 October 2024.
Page11

Theu
er Room Christian Fellowshi
Middleton
Detailed Statement of Financial Activities
for the Year Ended 31 October 2024
31.10.24
31.10.23
INCOME AND ENDOWMENTS
Donations and legacies
Offerings and tithes
Gift aid
54,839
6,884
71,268
11,343
61,723
82,611
Total incoming resources
61,723
82,611
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Rent
Rates and water
Insurance
Light and heat
Telephone
Sundries
Gifts to other missions
Other gifts
Subscriptions
Repairs and maintenance
Coffee shop costs
Depreciation of tangible fixed assets
37,273
259
5,601
18,000
886
380
3,242
1,013
1,133
2,508
1,400
682
888
1,643
702
41,484
1,013
18,000
581
124
3,759
944
635
3,807
2,076
421
815
1,239
3,392
75,610
78,290
Support costs
Governance costs
Accountancy and legal fees
930
505
Total resources expended
76,540
78,795
Net lexpenditure)lincome
(14,8171
3,816
This page does not form part of the statutory financial statements
Page 12