REGISTERED CHARITY NUMBER: 1044104 ort of the Trustees and Unaudited Financial Slalements for the Year Ended 31 October 2025 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 2025 Page Report of the Trustees Independent Examiner's Report statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 to 11 Detailed Statement of Financial Activities 12
Theu er Room Christian Fellowshi Middleton ort of the Trustees for the Year Ended 31 October 2025 The trustees present their report with the financial statements of the charity for the year ended 31 October 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 charity's objects are to advance the Christian faith by supporting and uplifting individuals through the proclamation of the full doctrine, beliefs, and practi$ of Christianity. Public benefit The board of trustees is satisfied with the performan 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 ort of the Trustees for the Year Ended 31 October 2025 ACHIEVEMENT AND PERFORMANCE Charitable activities In furtherance of the objectives, the church delivers a range of activities and services for public benefit, primarily focused on the following areas.. Meetings A regular programme of weekly meetings is held during both daytime and evening hours. These gatherings are designed to meet people's needs, strengthen lives, teach biblical principles, provide ministry, and encourage prayer, healing, deliverance, and community development in line with the charity's aims. Meetings include leadership gatherings, healing prayer clinics, Bible study sessions, deliverance and intercessory prayer meetings, and men's breakfast meetings, which support men from a wide neork of groups and churches. These meetings are attended by members of the fellowship, visitors from the public, and guest speakers. Many sessions are shared via social media platforms, extending access to those unable lo attend in person and benefiting a wider audience. Community support and provision The church continues to play an active role in supporting the development and restoration of the local community, maintaining strong links within the Middleton area. This is achieved through the provision of support groups, community activities, and opportunities for individuals to receive prayer, encouragement, and healing. Attendance Attendance remains strong, with continued growth in families joining the fellowship from a variety of nations. The church reflects a well-established and diverse, multinational community. New members are warmly welcomed and supported in their spiritual growth and development. Growth and development The fellowship continues to deepen its understanding of the Christian faith and the role of the church within both individual lives and the wider community. Leadership actively encourages members to grow through teaching, prayer, personal study, and devotional practice. New members and visitors are supported in developing their faith and are encouraged to participate fully in all aspects of church life. International support The church provides ongoing financial and prayer support to a range of organisations and individuals internationally. Regular updates via the church's social media platforms help to maintain and strengthen these global 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 e¢onomiG conditions and demographic of the local area, we are encouraged by the generosity of our congregation. The charity has also surxessfully renewed the lease on its building for a further 10-year period, providing stability and continuity for its ongoing activities and community work. Page 2
Theu er Room Christian Fellowshi Middleton ort of the Trustees for the Year Ended 31 October 2025 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 2025, 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 December 1994 and constitutes an unincorporated charity. Organisational structure The Trustees con51St of two church members (Elders) and one independent extemal member. The Elders, including the Senior Leader, are responsible for the spiritual oversight of the church. Elders are appointed from within the membership through a process of nomination and Church approval. Elders are not remunerated and do not hold ownership of the church's assets. 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 Farnworth Bolton BL4 OBX Approved by order of the board of trustees on 22 April 2026 and signed on its behalf by.. Richar Morley. lJun 9. 2026 12.07.02 GMT+!J R Morley- Trustee Page 3
Inde endent Examiner's Re ort lo the Trustees of Theu er Room Christian Fellowshi Middleton Independent examinerfs 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 2025. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). 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 Diredions given by the Charity Commission under Section 145(5)Ibl of the Act. Independent examiner's statement I have completed my examination. I confimi that no material matters have come to my attention in onnection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts sel 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 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. ty-5_1_5- Gracian Daniel-sam ACA Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 OBX Date.. 0910612026 Page 4
Theu er Room Christian Fellowshi Middleton Statement of Financial Activities for the Year Ended 31 October 2025 31.10.25 Total funds 31.10.24 Total funds Unrestricted Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 87,508 87,508 61,723 EXPENDITURE ON Charitable activities Ministry Mission Administration 69,510 5,033 378 69,510 5,033 378 70,059 5,551 930 Total 74,921 74,921 76,540 NET INCOMEI{EXPENDITUREI 12,587 12,587 114,817} RECONCILIATION OF FUNDS Total funds brought forward 66,248 66,248 81,065 TOTAL FUNDS CARRIED FORWARD 78,835 78,835 66,248 The notes form part of these financial statements Page 5
Theu er Room Christian Fellowshi Middleton Balance Sheet 31 October 2025 31.10.25 Total funds 31.10.24 Total funds Unrestricted Restricted fund fund Notes FIXED ASSETS Tangible assets 4,479 4,479 2,868 CURRENT ASSETS Debtors Cash at bank and in hand 3,743 72,486 3,743 72,486 3,479 61,779 76,229 76,229 65,258 CREDITORS Amounts falling due within one year (1,873) (1,873} (1,878} NET CURRENT ASSETS 74,356 74,356 63,380 TOTAL ASSETS LESS CURRENT LIABILITIES 78,835 78,835 66,248 NET ASSETS 78,835 78,835 66,248 FUNDS Unrestricted funds 78,835 66,248 TOTAL FUNDS 78,835 66,248 The financial statements were approved by the Board of Trustees and authorised for issue on 22 April 2026 and were signed on its behalf by.. Richar Mortey. (Jun 9: 2026 12 07".02 GMT+11 R Morley- 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 2025 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 accordan with the Charities SORP IFRS 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 IFRS 1021 {effective 1 January 2019),, 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 Gost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, il is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo 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. Expendilure 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 lo 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. Fumiture and equipment 20 /0 on cost Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 7 continued...
Theu er Room Christian Fellowshi Middleton Notes to the Financial Statements - continued for the Year Ended 31 October 2025 ACCOUNTING POLICIES - continued Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to 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 trustees, remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024. Trustees. expenses There were no trustees, expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024. STAFF COSTS The average monthly number of employees during the year was as follows.. 31.10.25 31.10.24 Ministry Support No employees reiVed emoluments in excess of £60,000. INDEPENDENT EXAMINER'S REMUNERATION The amount payable to the Independent Examiner for carying out the final preparation and independent examination of these accounts is £37812024.. £3601. Page 8 continued...
Theu er Room Christian Fellowshi Middleton Notes to the Financial Statements - continued for the Year Ended 31 October 2025 TANGIBLE FIXED ASSETS Furniture and equipment COST At 1 November 2024 Additions 18,933 2,954 Al 31 October 2025 21,887 DEPRECIATION At 1 November 2024 Charge for year 16,065 1,343 At 31 October 2025 17,408 NET BOOK VALUE Al 31 October 2025 4,479 At 31 October 2024 2,868 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 Prepayments and accrued income 3,743 3,479 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.10.25 31.10.24 Taxation and social security Other creditors 450 1,423 442 1,436 1,873 1,878 Page 9 continued...
Theu er Room Christian Fellowshi Middleton Notes to the Financial Statements - continued for the Year Ended 31 October 2025 MOVEMENT IN FUNDS Net movement in funds At 1.11.24 At 31.10.25 Unrestricted funds General fund 66,248 12,587 78,835 TOTAL FUNDS 66,248 12,587 78,835 Net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 87,508 (74,9211 12,587 TOTAL FUNDS 87,508 (74,9211 12,587 Comparatives for movement in funds Nel movement in funds At 1.11.23 At 31.10.24 Unrestricted funds General fund 81,065 {14,8171 66,248 TOTAL FUNDS 81,065 {14,8171 66,248 Comparative net movement in funds, included in the above are as follows.. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 61,723 (76,5401 {14,8171 TOTAL FUNDS 61,723 (76,5401 {14,8171 Page 10 continued...
Theu er Room Christian Fellowshi Middleton Notes to the Financial Statements - continued for the Year Ended 31 October 2025 RELATED PARTY DISCLOSURES Mr David Morley (father of trustee Richard Morley) received gross wages of £30,000 during the year12024.' £35,833} and employer pension contributions of £12,02412024.' £5,601) in his role as minister of the church. There were no other related party transactions for the year ended 31 October 2025. Page11
Theu er Room Christian Fellowshi Middleton Detailed Statement of Financial Activities for the Year Ended 31 October 2025 31.10.25 31.10.24 INCOME AND ENDOWMENTS Donations and legacies Offerings and tithes Gift aid 66,379 21,129 54,839 6,884 87,508 61,723 Total incoming resources 87,508 61,723 EXPENDITURE Charitable activitie5 Wages Social security Pensions Rent Rates and water Insuran Light and heat 30,000 37,273 259 5,601 18,000 886 380 3,242 12,024 18,667 902 399 2,800 L il Telephone Sundries Gifts to other missions Other gifts Subscriptions Repairs and maintenance Coffee shop costs Depreciation of tangible fixed assets 819 1,254 3,000 403 981 320 1,630 1,344 1,013 1,133 2,508 1,400 682 888 1,643 702 74,543 75,610 Support costs Governance costs Accountancy and legal fees 378 930 Total resources expended 74,921 76,540 Net incomel(expenditure) 12,587 (14,817) This page does not form part of the statutory financial statements Page 12