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
ne￿ork 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 re￿iVed 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