2024-12-31-accounts

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North England Conference of

Seventh-day Adventists

Registered Charity No (England and Wales): 1045501

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024

North England Conference of Seventh-day Adventists

	Page
Trustees	1
Reference and administrative details of the Charity and advisers	2
Trustees' report	3
Independent auditor's report	17
Group statement of fnancial activities	21
Charity statement of fnancial activities	22
Balance sheet	23
Cash fow statement	24
Notes to the fnancial statements	25

North England Conference of Seventh-day Adventists Year Ended 31December 2024

Trustees

Name	Appointed
Steve Palmer	12 Sep 2024
Dr Je�rey Couzins	10 Nov 2024
Amada Deborah Gardiner	13 Sep 2024
Alex Opoku-Boateng	13 Sep 2024
Craig Ramon Gooden	13 Sep 2024
Dr Patrick Lowe	13 Sep 2024
Dr Nnenna Madukwe	13 Sep 2024
Naomi Fuller	13 Sep 2024
Solon Kyriacou	13 Sep 2024
Caroline Anne Opiyo-Mullings	13 Sep 2024
Bhekimpilo Nkomo	13 Sep 2024
Juljan Kastrati	13 Sep 2024
Sapphira Laurenz Putzgruber	13 Sep 2024
Snowdon Reid	23 Jan 2022
Lana Ashby	9 Sep 2021
Michael Kwasi Agyei-Asare	9 Sep 2021
Emanuel Bran	9 Sep 2021

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North England Conference of Seventh-day Adventists Reference and Administrative Details of the Charity and List of Advisors For the year ended 31 December 2024

Charity Number 1045501 Registered O�ice 22 Zulla Road Mapperly Park Nottingham Nottinghamshire NG3 5DB

Bankers Natwest Bank plc 3 Thurland Street Nottingham Nottinghamshire NG1 3DT Solicitors Anthony Collins Solicitors 134 Edmund Street Birmingham West Midlands B3 2ES Auditors Moore Kingston Smith LLP 4 Victoria Square St Albans Hertfordshire AL1 3TF

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Trustees' Report

North England Conference of Seventh-day Adventists

Year Ended 31 December 2024

Structure, Governance, and Management of the Charity

The North England Conference of Seventh-day Adventists (“the NEC”) is a registered charity and an administrative unit of the Seventh-day Adventist Church in the UK. It operates under a written Constitution, most recently amended in September 2024, which sets out the Charity’s purposes and governance structure. The NEC is governed by a Board of Trustees (the Conference Executive Committee), who are elected by delegates at the Constituency Session, this is a general meeting of representatives from local churches held periodically. Notably, the 64th Session was convened on 11–13 September 2024, during which delegates reviewed the work of the past term and elected new officers and department directors. Trustees may also be co-opted between sessions in accordance with the Constitution. Dayto-day management of the charity is delegated to the officers (President, Executive Secretary, and Treasurer) and departmental directors, who implement policies and decisions agreed by the Board.

The Trustees are committed to high standards of governance and accountability. New trustees receive an induction pack and training outlining their responsibilities, including the Charity Commission’s guidance The Essential Trustee , the NEC Constitution, policy manuals, and recent Executive Committee minutes. The NEC Executive Committee meets regularly (typically every two months or more often as needed) to oversee strategy, financial affairs, and key decisions. Sub-committees and boards (such as Finance, Audit, and Safeguarding committees) support the work of the Trustees in specific areas. The NEC also collaborates closely with the British Union Conference (BUC) and the Trans-European Division (TED) to ensure its operations align with the wider church’s policies and mission.

The NEC’s activities are carried out primarily through its network of local congregations (146 churches and church plants across the north of England) served by ministers and a large team of dedicated volunteers. The Conference itself does not own or control local churches, but provides oversight, pastoral staff, training, and resources to empower these congregations in their worship and community service. In addition, the NEC has several related entities and ministries under its umbrella, such as a campsite and certain educational institutions, which help fulfil its charitable objectives. The charity employs staff (pastors, departmental directors, office and project staff) to execute its work, and it benefits from significant voluntary contributions of time and skills at the local church level. This harmonious blend of professional leadership and volunteer service is a hallmark of the Seventh-day Adventist Church’s organisational structure.

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During 2024, the Trustees continued to emphasise strong internal controls, transparency, and safeguarding. The charity operates a safeguarding policy jointly overseen by the Children’s and Family Ministries departments, to ensure the protection of children and vulnerable adults in all its programmes. All relevant staff and volunteers are DBS-checked and trained in safeguarding best practices. The Trustees regularly review safeguarding compliance and risk management, reflecting the NEC’s deep commitment to providing a safe environment in its churches, events, and activities.

The charitable objective of the NEC is the advancement of the Christian faith, particularly as practised by the Seventh-day Adventist denomination, and the promotion of associated charitable works for the benefit of the public. In practical terms, this includes conducting Christian worship services and evangelistic outreach, providing religious education and discipleship training, nurturing children and youth in moral and spiritual development, supporting healthy living and well-being, and engaging in community service and humanitarian aid. These activities flow from the Church’s mission to share the gospel of Jesus Christ and to holistically enhance the spiritual, physical, and social welfare of individuals and communities.

In planning and carrying out the NEC’s programmes, the Trustees have had due regard to the Charity Commission’s guidance on public benefit. The Trustees confidently assert that the NEC’s aims and activities deliver substantial public benefit in several ways. Worship services, pastoral care, and spiritual counselling are open to all members of the public, not only to church members, providing spaces for community fellowship, personal growth, and moral guidance. Educational seminars on topics such as healthful living, family life, and Bible knowledge are regularly offered, often free of charge, equipping attendees with practical life skills and values. The Church’s longstanding commitment to health and education benefits society at large; for example, through health expos, stop-smoking clinics, and operating a Christian primary school in Birmingham and Grantham. Additionally, the NEC’s community service initiatives (from food banks to youth clubs) directly assist people in need regardless of their faith background.

The ethos of the Seventh-day Adventist Church is one of service to others and holistic development of mind, body, and spirit. Thus, all of the NEC’s ministries, whether spiritual or practical in nature, are geared towards enriching the community and improving quality of life. Through volunteer-led projects, charity fundraising (such as the annual ADRA {Adventist Development and Relief Agency} relief collections), and collaboration with other organisations, the NEC extends its impact beyond the church pews. The Trustees regularly evaluate these activities to ensure they continue to meet the public benefit requirement. We remain committed to inclusivity, with church events and services open to anyone interested, and we actively seek opportunities to address local community needs as part of our religious mission.

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Grant Making Policies

The North England Conference may disburse grants and donations in line with its charitable objectives. The charity’s grant-making primarily supports local church initiatives, student financial aid, and humanitarian projects. For example, the NEC administers a student bursary fund to assist young people pursuing ministerial or Christian education, and it occasionally provides grants to local churches for community service projects or capital development (such as support with purchasing or renovating church buildings). The NEC also channels donations and grants to denominational initiatives for instance, supporting the worldwide mission of the church or emergency relief efforts.

Grants are made following established policies and budgetary approval by the Trustees. All requests are evaluated on merit and relevance to the NEC’s aims. The Trustees consider factors such as the public benefit of the proposed activity, the need demonstrated, and alignment with strategic priorities. Typically, departmental directors or local church boards submit grant applications or recommendations, which are reviewed by the NEC Finance Committee and approved by the Executive Committee in line with delegated authority levels. The charity monitors the use of any grants given, requiring appropriate reporting from beneficiaries to ensure funds are used effectively for the intended purpose. By adhering to these policies, the NEC’s grant-making remains fair, accountable, and impactful.

(At present, the NEC does not operate any large-scale external grant programmes; most financial support is given within the Seventh-day Adventist church network or directly to individuals and families in the church community. The Trustees keep the grant policy under review and will refine it as needed to respond to emerging needs.)

Achievements and Performance

Membership and Congregations: The 2024 year saw encouraging signs of growth and engagement across the Conference. Membership continued to increase, reaching approximately 13,000 baptized believers worshipping in 146 congregations by year-end. Several new church plants matured into organised churches and were formally accepted into the sisterhood of churches during the 2024 Session. This reflects both evangelistic success and effective nurturing of new groups. Dozens of individuals from various backgrounds chose to join the church through baptism during the year, a testament to the collective efforts in evangelism and discipleship (and to God’s blessing on those efforts). The NEC’s congregations remained active and resilient, with members returning to regular inperson worship and outreach following the disruptions of the pandemic. Volunteerism remained strong, from youth mentoring to community service, demonstrating a healthy level of member involvement in the Church’s mission.

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Ministry Highlights: Several significant events and initiatives underscored the Conference’s performance in 2024. In May, the NEC hosted a five-day Camp Meeting convention, which brought together hundreds of members for worship, training and fellowship at a dedicated retreat centre. Delegates were blessed by inspirational preaching, practical workshops and vibrant music, rejuvenating their faith and unity. This annual gathering has become a spiritual high point and was successfully delivered through the collaboration of multiple departments. The year also featured a comprehensive Church Officers’ Training in January, where local church leaders from across the NEC received instruction and resources to better serve their congregations. Departments reported various achievements: for example, the Communication & Media team expanded its capacity, employing additional skilled workers and producing more digital content than ever; and the Youth Ministries department ran new leadership training programmes for teens and young adults, which have strengthened the pipeline of capable volunteers. Throughout 2024, the NEC remained financially stable and mission-focused. Tithe and offerings from members were sustained at healthy levels, making the NEC the second-largest contributor of tithe in the Trans-European Division. This generosity enabled the Conference to fund its ministries and assist smaller fields. Overall, despite economic challenges in society, the NEC ended the year with a solid operating outcome (details in the Financial Review section) and with optimism for the future. The Trustees are grateful to God for the guidance and provision experienced in 2024, and to our employees, volunteers, and members for their faithful service which made these achievements possible.

Going Concern

The Trustees have assessed the charity’s financial position and operational resilience and have a reasonable expectation that the NEC has adequate resources to continue in operational existence for the foreseeable future. Accordingly, this Annual Report and the accompanying financial statements are prepared on the going concern basis. In making this assessment, the Trustees considered the level of the Conference’s reserves, its cash flow forecasts, and the stability of its income streams (primarily voluntary donations from church members). Despite wider economic pressures during 2024 (such as inflation and increased energy costs), the NEC maintained steady income and carefully managed its expenditure. The church membership’s ongoing commitment to tithes and offerings provides a reliable foundation for core ministry funding.

The Trustees are not aware of any material uncertainties that would cast significant doubt on the charity’s ability to continue as a going concern. The NEC also benefits from being part of the broader Seventh-day Adventist organization, which could provide support in case of extreme financial difficulty. After reviewing the plans for 2025 and beyond, the Trustees are confident that the NEC will be able to meet its obligations and continue to advance its objectives without interruption. We will continue to monitor risks (such as economic conditions or unforeseen events) and take prudent action as needed to safeguard the charity’s viability. In summary, the Trustees conclude that the NEC is a going concern and will remain so for the foreseeable future.

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Review of Activities (Congregational and Departmental)

During 2024 the North England Conference carried out a wide array of religious, educational, and community service activities. Rather than itemizing each department’s report separately, the Trustees present below a thematic overview of key activities and developments, grouping related ministries together under common themes. This approach highlights the collaborative and interrelated nature of our departments in fulfilling the Conference’s mission.

Worship and Evangelism

Worship and evangelism lie at the heart of the NEC’s purpose. 4} ¥ Eo = Throughout 2024, local churches held weekly worship services : {i — 23 \ every Sabbath, providing spiritual nurture to members and visitors alike. The quality and inclusivity of worship were VV emphasized, from uplifting music and preaching, to programmes School Emphasis Dayprimi ealeaad ~ Oldham SDA Church. that integrated various age groups and cultures, reinforcing the Adventist ideal that true worship translates into daily living and service. A major milestone was the successful Camp Meeting 2024, which served as a conference-wide convocation for worship, teaching, and revival. Attendees from across the region gathered for five days of sermons, prayer, and seminars, returning home spiritually recharged to “go… and teach all nations”. The NEC also supported a range of Days of Fellowship and regional rallies, where multiple churches met together for united worship and evangelistic inspiration. These gatherings fostered unity and encouraged smaller congregations by exposing them to larger fellowship and high-quality programmes.

Evangelistic outreach gained fresh momentum in 2024. The Ministerial and Personal Ministries departments coordinated public evangelism campaigns in various cities, often in partnership with local church lay teams. These included traditional evangelistic series, health-and-faith expos, and innovative approaches including small group ministries and

online evangelism. As a result, many individuals studied the Bible and made decisions for Christ, contributing to the steady flow of baptisms mentioned earlier. The Publishing ministry (Literature Evangelism) played its part by promoting the distribution of Christian books and magazines in communities. Church members were encouraged and trained to share literature as a simple but effective missionary witness, and thousands of pieces of literature were handed out during outreach events. Another specialised outreach was conducted through the Adventist-Muslim Relations (AMR) department, which focused on building bridges with Muslim neighbours and equipping Adventist youth to thoughtfully engage with Islamic ideas. The AMR report highlighted initiatives to educate our youth while demonstrating Christ-like friendship toward people of the Muslim faith. Additionally, the NEC’s Communication and Media Department significantly extended the reach of worship

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and evangelism beyond church walls. With an expanded media team and upgraded equipment, the department live-streamed major events (such as Camp Meeting and Session meetings) and produced video devotional content and news updates. This allowed homebound members and the wider public to participate in spiritual programmes remotely, fulfilling an important evangelistic function in the digital age. Overall, the combined efforts in worship and evangelism resulted in a vibrant cycle of celebration and invitation : inspiring worship that fuels members to invite others to faith, and outreach that leads new believers into joyful worship.

Discipleship and Education

Under this theme, the NEC focused on nurturing the spiritual growth and learning of its members, as well as supporting formal education aligned with our values. Discipleship efforts in 2024 were spearheaded by departments like Sabbath School, Personal Ministries, and local church elders. Sabbath School classes (for adults, youth, and children) remained a cornerstone of weekly spiritual education, engaging members in Bible study and discussion each Sabbath morning. The Sabbath School & Personal Ministries Department provided training and resources to local Sabbath School leaders and teachers, helping to improve lesson facilitation and encourage interactive learning. Moreover, the department organised an annual Personal Ministries Council where lay members who lead outreach and Bible study initiatives came together to share best practices. One notable achievement was a continued strong emphasis on one-to-one Bible studies and small groups: hundreds of members across the NEC are involved in giving Bible studies to friends or in small group fellowships, an effort that deepens their own discipleship as they mentor others. The Conference also promoted discipleship through initiatives such as Youth Bible retreats and Week of Prayer programmes in churches, emphasizing personal prayer, devotional life, and practical Christian living.

In the realm of Education, the NEC remained committed to supporting Adventist Christian education for the youth. The Conference directly supports Harper Bell Seventh-day Adventist Primary School in Birmingham – a voluntary aided school providing a faith-based education to children ages 4–11. We praise the dedication of the staff and governors at Harper Bell School, who continue to provide a nurturing, values-driven environment for the pupils. The NEC also oversaw Dudley House School in Grantham (an independent primary school) through 2024, subsidizing its operations to ensure its Christ-centred curriculum could continue to benefit the children enrolled. (While it was sadly decided in early 2025 to close Dudley House School due to falling enrolment, in 2024 the school still functioned as a beacon of Adventist education in its community, and plans are being laid for alternative models of delivering Adventist education in the future.) In addition to primary education, the Conference encouraged lifelong learning and development of its members. It provided scholarships and sponsorships for several students pursuing ministerial training or higher education aligned with church work. It also collaborated with the British Union Conference on education initiatives such as teacher training and Pathfinders honours (skill-development courses for youth). By integrating faith and learning, whether in church Bible classes, leadership training, or school classrooms, the NEC’s discipleship and education activities in 2024 helped members of all ages to grow in knowledge, character, and service.

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Health and Community Engagement

The NEC has a strong tradition of health ministry and community service, seeing these as essential expressions of Christ’s love in action. In 2024, Health Ministries continued to promote holistic wellness among both church members and the public. Led by the Health Ministries department, local churches ran health expos and seminars on topics such as nutrition, mental well-being, and disease prevention. For example, during the year some churches hosted Healthy Cooking Schools and Stress Management Workshops , often inviting neighbours to attend free of charge. The department also trained volunteer health educators and facilitated initiatives like the Adventist “10,000 Toes” diabetes prevention campaign and blood donation drives in partnership with the NHS. By addressing practical health concerns and offering healthy lifestyle coaching, the Church is enhancing community health outcomes as part of its service mandate. These programs not only impart valuable information but also build goodwill and friendship with our neighbours, many of whom may first come into contact with the church through a health event.

Under the umbrella of Community Engagement, the NEC’s outreach went further to touch those in need. Adventist Community Services (though not a separately staffed department in 2024) took shape through the volunteer efforts of local church members. Many churches operate food banks, soup kitchens, or clothing distribution for the homeless and lowincome families. During the winter months, churches in cities such as Manchester and Nottingham ran “Warm Hub” initiatives, opening their halls as warm, safe spaces where people could get hot drinks and companionship amid the cost-of-living crisis. The Trustees applaud these grassroots ministries which directly alleviate hardship. The NEC also coordinated the annual ADRA Appeal. Though the primary ADRA Appeal took place around Easter, many churches also engaged in community projects year-round, from neighbourhood clean-ups to visiting care homes.

A particularly impactful aspect of community engagement was the work of Prison Ministries. The NEC’s Prison Ministries sponsor (Pastor Ian Philpott) and volunteer teams faithfully served those incarcerated by conducting prison visits, Bible studies with inmates, and supplying Christian literature to prison chaplaincies. In 2024, this ministry saw meaningful results: numerous inmates enrolled in Bible correspondence courses and a few even requested baptisms. Delegates at Session commended the impressive work achieved in prisons despite limited resources. The department also advocated for more support so that volunteers can expand this critical outreach. By “remembering those in prison” and offering hope and rehabilitation, the church demonstrated compassion to a largely forgotten segment of society. Finally, under health and community engagement we include Public Affairs and Religious Liberty (PARL)efforts. The NEC President (as PARL director) represented the church at several civic remembrance services and interfaith gatherings, ensuring Adventists contribute positively to societal conversations. He also monitored religious liberty issues, though thankfully 2024 saw no major threats to our members’ freedom to worship and witness. In summary, through health education, humanitarian aid, local acts of kindness, and chaplaincy ministries, the NEC tangibly benefited the broader public in 2024 – putting into practice Christ’s command to love our neighbours.

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Leadership and Capacity Building

Empowering people for service is a key strategy for sustaining the Church’s mission. In 2024 the NEC invested in leadership development and capacity building within its membership. A highlight was the Conference-wide Church Officers’ Training held in January, which brought together newly elected local church officers (elders, deacons, department

leaders, etc.) for a full day of practical workshops. Departmental directors and experienced volunteers led seminars in their respective fields for instance, the Treasury team trained local treasurers on accounting software and charity compliance, the Children’s Ministries director taught Sabbath School teachers creative ways to engage kids, and the Stewardship department presented principles on church finance and project fundraising. This event equipped hundreds of local leaders with knowledge and inspiration to perform their roles more effectively, thereby strengthening the operational capacity of our congregations.

The Ministerial Association (Ministerial Department) focused on the development of pastors and elders. Throughout the year, the Ministerial department conducted regular workers’ meetings for employed ministers, providing in-service training on topics like discipleship methods, safeguarding updates, and evangelistic preaching. Additionally, a special Elders’ Retreat was organised, where volunteer church elders received theological training and mentoring from seasoned pastors. These sessions enhanced the spiritual leadership skills at the local church level. The Stewardship Ministries department likewise contributed to capacity building by educating members in faithful management of resources. The Stewardship director (Pastor Ian Philpott) visited several churches to conduct stewardship seminars, teaching biblical principles of finance, generosity, and church budgeting. By cultivating a spirit of liberality and accountability, these efforts supported the Conference’s financial health and mission funding. (It is noteworthy that thanks to ongoing stewardship emphasis, many members practice systematic giving and Gift Aid, which boosts the value of their donations, an important capacity factor for our charity.)

Another area of development was Communication and Media training. Recognising the need for skilled media teams in local churches, the NEC’s Communication Department ran hands-on training workshops for church communication secretaries and audio-visual volunteers. For example, in April 2024 a media skills weekend was held, covering video production, live-stream techniques, social media engagement, and graphic design. Dozens of attendees from various churches learned new skills to improve their local church’s online presence and outreach. This not only builds the Conference’s capacity in media evangelism but also empowers young tech-savvy members to take on significant roles. Finally, Youth Leadership training was an important component of capacity building. The Youth Department and Teens Ministry launched a new Youth Leaders’ Advisory forum bringing together youth leaders from around the NEC every quarter to share ideas and receive mentorship from the Youth Director. Topics such as running effective youth small groups, safeguarding youth mental health, and organising community projects were covered. By

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investing in upcoming leaders, be it a Pathfinder club leader or a worship coordinator, the Conference is securing the future of its ministries. In all these ways, 2024 was a year of intentional equipping and empowering. The Trustees are pleased to report that the NEC’s human resources (both paid and volunteer) have grown in competence and confidence, which bodes well for the sustainability of our mission.

Youth and Family Ministries

The NEC places special emphasis on ministries that support young people and families, recognising that they are the present and future of the church. In 2024, Youth Ministries (led by the Youth Department along with Pathfinders, Adventurers, Teens, and related ministries) was exceptionally active. The Youth Department’s theme for the year (and indeed the quinquennium) was “IMAGE – I’m Always Good Enough,” focusing on helping young people discover their identity and worth in Christ. Numerous events and programmes were organised to engage the youth spiritually and socially. These included youth rallies in various regions, an NEC Youth Spiritual Retreat held over a weekend, and outreach projects where youth groups served their communities (for instance, volunteering in soup kitchens or community clean-ups). A key highlight was the Youth Leadership Convention in autumn 2024, where over 150 youth and young adult leaders gathered for worship, networking and training workshops, igniting a passion for youth-led ministry across our territory.

The Pathfinders and Adventurers ministry (for ages roughly 6–15, similar to Scouts) had a remarkable year of growth. Coming out of the pandemic pause, many Pathfinder clubs were relaunched or reinvigorated. The number of active Pathfinder clubs rose to 66 in 2024 (up from 47 clubs two years prior), indicating a strong resurgence in participation. These clubs meet weekly to teach children life skills, outdoorsmanship, and Bible knowledge, all while

instilling Christian values. The NEC Pathfinders achieved notable success in the international Pathfinder Bible Experience (PBE) program: several Pathfinder teams from the NEC advanced through union-level rounds and participated in the Division-level PBE finals held in the United States. This was a tremendous experience for our youth, and their Bible study efforts bore fruit not just in trophies but in spiritual decisions, more than 170 young people across the North England Conference chose to be baptised in 2024, many of them influenced by Pathfinder ministry and Bible study involvement. The Adventurer clubs (catering to children under 10) also flourished,

engaging younger kids and their parents in fun, faithbased activities. In June, the NEC held a Family and Adventurer Camporee at the Aberdaron campsite, bringing dozens of families together for a weekend of camping, crafts, and devotionals tailored to little ones. Such intergenerational programmes strengthen family bonds and create lasting faith memories for children.

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On the family ministries side, the Family Ministries Department provided resources and seminars to help strengthen marriages and parenting. In 2024, Family Ministries sponsored a marriage enrichment retreat known as “Celebrate Our Family” , where 25 couples spent a weekend focusing on communication, forgiveness, and spiritual growth in marriage. They also conducted parenting workshops in several churches, covering topics like positive discipline and passing on faith to children. Additionally, Family Ministries continued to work closely with Children’s Ministries on safeguarding training – ensuring that church events involving minors are safe and supportive environments. Under the Family Ministries umbrella, attention was given to single adults as well, with one-day retreats and discussion groups that acknowledge their contributions and unique needs in the church family.

Children’s Ministries itself was active in 2024. With the motto “Every child is precious in God’s sight,” the department aimed to boost children’s self-esteem and spiritual engagement. It rolled out a new Vacation Bible School (VBS) programme in the summer, which many local churches used to run a week-long Bible club for community children during school holidays. The Children’s Ministries leader also developed a series of kids’ Bible activity resources which were distributed to churches to enrich Sabbath Schools. A highlight for the children was their special programme at Camp Meeting: a dedicated Children’s track kept youngsters occupied with Bible stories, crafts, and worship songs, culminating in a delightful children’s performance on the final Sabbath. Such events show that our children are not only the recipients of ministry but also contributors to the church’s life.

Women’s Ministries in 2024 continued to empower the ladies of the church through fellowship, training, and outreach. The Women’s Ministries department organised +> ,: > t) - its annual conference under the theme “Daughters of Grace,” which drew women from across the NEC for a day of worship and workshops addressing women’s mental > OF health, leadership, and mentoring. Smaller regional women’s retreats and Bible study groups were also Left: Brenda Walsh. Right: Dr Gina Miller NEC Women’s Ministries Director. facilitated. The Women’s Ministries leader, Sister Beulah Plunkett, was commended at Session for her inclusive leadership style and for expanding the reach of women’s ministry. Many local churches now have vibrant women’s ministry groups that plan community projects (like collections for women’s refuges) and support one another in spiritual growth. Meanwhile, Men’s Ministries saw grassroots activities picking up. A few churches held men’s fellowship breakfasts and a regional men’s day was hosted in the Midlands focusing on discipleship and being positive role models. The need for a more structured men’s ministry was recognised; by year-end the Executive Committee was considering new ways to resource this area. Nonetheless, the men of the NEC were not idle, as many got involved in prayer groups, maintenance projects, and mentoring younger men in the church.

In summary, the Youth and Family ministries of the NEC made a profound impact in 2024. Our young people were active in service and deepening their faith, our children were nurtured and loved, and our families (in all forms, couples, single parents, singles, seniors) were ministered to. These efforts fulfil our calling to “turn the hearts of fathers to their children, and hearts of children to their parents”, building strong faith-filled families now

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and for generations to come. The Trustees recognise the countless hours of volunteer service that made these departmental activities possible, and we celebrate the energy and optimism that youth and family ministries are bringing to our Conference.

Financial Review

ongoing economic challenges across the UK, our members remained faithful in their giving, and this, combined with careful management, meant that the Conference was able to meet its commitments and maintain steady reserves.

Income and Expenditure

Total income in 2024 was £12.6m (2023: £12.3m). Member giving through �the and offerings remains the cornerstone of our income, totalling £10.8m (2023: £10.4m). Restricted income, including grants and government funding, contributed a further £1.2m. Expenditure increased to £12m (2023: £10.3m), reflec�ng higher alloca�ons to departmental ministries, evangelism ini�a�ves, and the delivery of large-scale events such as Camp Mee�ng, alongside the impact of infla�on. Importantly, more than 95% of all expenditure was applied directly to front-line charitable ac�vi�es.

The net result was a surplus of £0.6m, which has been transferred to reserves.

Reserves and Financial Position

At 31 December 2024, total funds stood at £14.2m (2023: £13.5m). Of this balance, £11.3m represents unrestricted reserves and £2.9m restricted funds for designated purposes. By policy, the NEC is required to maintain free reserves equivalent to at least six months of opera�ng expenditure. At year-end, working capital and liquidity both exceeded policy thresholds, with unrestricted reserves within the required range. This underpins the Trustees’ assessment that the Conference can manage its short-term obliga�ons and is resilient against external shocks.

Treasury Strategic Priorities

priori�es:

Financially Resourceful – strengthening working capital and liquidity, reducing financial risk, and suppor�ng local churches with advice and sustainable solu�ons.
Digitally Connected – rolling out the ACMS Treasury module and expanding the use of the 7me giving app. By year-end, £875,000 had been received through digital giving channels, showing strong adop�on by members and improving efficiency in repor�ng for local treasurers.
Growing Engagement – ini�a�ves such as the ConNECted Leadership weekend equipped local treasurers, elders and departmental leaders, fostering closer collabora�on and raising the profile of stewardship within the territory.

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Investment and Risk Management

The Conference maintains a cau�ous investment stance, placing surplus funds within denomina�onal treasury structures and mainstream UK banks. No specula�ve investments are undertaken. Financial risks are reviewed regularly, and the Trustees are sa�sfied that adequate safeguards are in place.

Plans for the Future

Looking ahead, the North England Conference has a clear vision and strategic plan to advance its mission in the coming years. Coming out of the September 2024 Session, the Plans Committee at Session proposed a roadmap focusing on six strategic areas: Reflecting Christ, Asset Management, People, Education, Communication, and Safeguarding . The Trustees have adopted these as guiding pillars for future activities.

The NEC will prioritise revival and
discipleship among members, encouraging every church and individual to deepen their relationship with Christ. This includes promoting Bible study, prayer initiatives, and Christ-like living as the foundation of all our programmes. We aim to increase participation in personal and corporate prayer (for example, expanding the annual 10 Days of Prayer) and to foster a culture where every member is involved in some form of ministry or service.
Mission and Growth: Building on current momentum, we plan to launch new evangelistic initiatives and plant new churches in unentered areas. There will be an emphasis on urban evangelism and university outreach. We will also encourage more collaboration between departments (as noted during the Youth report at Session) – for instance, Youth and Personal Ministries working together on young adult outreach, or Family and Health Ministries teaming up to run family wellness programmes. The goal is a more integrated approach to evangelism and nurture. By God’s grace, we anticipate growth in membership and the establishment of several new companies (church plants) over the next few years.
Leadership Development (“People” and “Capacity”): The Conference will continue investing in its people. Plans are underway to conduct yearly training for all local church officers, rather than just at the start of a term. The Ministerial department will introduce a mentorship scheme pairing experienced pastors with younger pastors or elders for ongoing development. We also recognise the need to engage and retain our youth and young adults in church leadership – therefore, the NEC is exploring the creation of a Youth Advisory Council with direct input to the Executive Committee, ensuring younger voices help shape our future. Internship and volunteering opportunities will be expanded for young people in various departments (communications, youth, etc.), so they can gain experience and serve the church simultaneously.
Improved Communication: Internally and externally, we plan to communicate more effectively. This involves upgrading our use of technology – for example, fully rolling out a Conference mobile app and improving our website to better serve as a resource hub for members and a point of contact for the public. The Communication and Media department intends to provide more media training (as stated in 2024) and to produce regular high-quality content (newsletters, video updates) that keep

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our constituents informed and inspired. Externally, we will seek to raise the profile of the Adventist Church in our region through community events and media engagement, letting people know who we are and that we are here to serve.

Education Initiatives: In light of the challenges faced by our traditional school system (e.g. the decision to close Dudley House School in 2025), the NEC is actively exploring new models of Adventist education for the future. This includes assessing the feasibility of Early Years Education Hubs (to provide faith-based early childhood learning centres) and developing an online Adventist schooling platform to reach students across the region. We plan to work closely with the BUC Education Department and other Conferences on these innovative approaches. Additionally, we will continue supporting Harper Bell School to ensure it remains strong, and we will encourage churches to strengthen Sabbath School and other church-based educational programmes as a complement to formal schooling. The vision is to ensure Adventist education – both formal and informal – adapts and continues to thrive despite changing circumstances, so that our young receive a solid spiritual foundation.
Asset Management: As stewards of the resources entrusted to us, the Trustees will focus on optimising our assets for mission. This includes maintaining and developing the Aberdaron Camp site (so it can better serve as a youth and family retreat centre and potentially generate an income stream too), reviewing our office property needs, and assisting local congregations with property issues. We will also be prudent in financial reserves management, ensuring adequate reserves while putting funds to work for mission. Given economic uncertainties, careful budgeting and building diversified income (such as seeking grants for community projects) will be part of our approach.
Safeguarding and Compliance: A key future priority is to strengthen safeguarding even further. The Conference plans to implement the updated Keeping Our Church Family Safe policy (once the BUC completes its major review) by training every volunteer and leader in the new guidelines. We will also explore appointing a dedicated Safeguarding officer or committee to oversee training, DBS checks, and to act as a resource for churches on protecting children and at-risk adults. Alongside safeguarding, we are committed to full compliance with charity regulations, data protection, and other legal requirements. Annual trustee training and regular policy reviews will continue to ensure we meet our obligations as a charity and as an employer.

In all these future plans, the underlying goal is to further the mission of the church and benefit the communities we serve. The Trustees approach the future with both humility and hope – understanding that challenges (financial, social, or otherwise) may arise, but trusting that with wise planning and God’s guidance, the NEC will continue to grow and make a positive impact. We invite all our members to unite in prayer and action as we press forward. As was voiced during our Session meetings, we have nothing to fear for the future unless we forget how God has led us in the past . Remembering His past faithfulness, we step into the future with confidence in His leading.

Page 15

Statement of Responsibilities of the Trustees

The Trustees are responsible for preparing this Trustees’ Report and the financial statements in accordance with applicable law and regulations. Charity law requires the Trustees to ensure that financial statements are prepared for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period. In preparing the financial statements, the Trustees are responsible for:

Selecting suitable accounting policies and applying them consistently;
Observe the methods and principles in the Charities SORP
Making judgments and estimates that are reasonable and prudent;
Stating whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Preparing the financial statements on the going concern basis, unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the charity’s financial position and enable the Trustees to ensure that the financial statements comply with relevant laws and regulations (and, if applicable, the Companies Act). They are also responsible for safeguarding the assets of the charity and for taking reasonable steps to prevent and detect fraud and other irregularities.

Furthermore, the Trustees are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations, and the provisions of the Charity’s constitution. The Trustees are also responsible for the maintenance and integrity of the Charity’s financial information included on its website, and for ensuring that the Charity upholds high standards of governance and compliance in all its operations.

In approving this report, the Trustees are also making a statement of disclosure to the auditors of the Charity: so far as each Trustee is aware, there is no relevant audit information of which the Charity’s auditors are unaware, and each Trustee has taken all the steps that they ought to have taken in order to make themselves aware of any relevant audit information and to establish that the Charity’s auditors are aware of that information. This confirmation is given and should be interpreted in accordance with the provisions of the Companies Act 2006, as applicable to charities.

The Trustees’ Report, including the Strategic Report and administrative information in the foregoing pages, was approved by the Board of Trustees (Executive Committee) of the North England Conference of Seventh-day Adventists on 10th of August 2025 and is signed on their behalf by:

Emanuel Bran – Executive Secretary (Trustee)

On behalf of the Trustees of the North England Conference of Seventh-day Adventists Date: 10th August 2025

page 16

Independent Auditor’s Report to the Trustees and Members of the North England Conference of Seventh-day Adventists For the year ended 31 December 2024

Opinion

We have audited the financial statements of North England Conference of Seventh-day Adventists for the year ended 31 December 2024 which comprise Group and Parent Charity’s Statement of Financial Activities, the Group and Parent Charity Balance Sheet, the Group Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity’s affairs as at 31 December 2024, and of its incoming resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 17

Independent Auditor’s Report to the Trustees and Members of the North England Conference of Seventh-day Adventists For the year ended 31 December 2024

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements; or
the charity has not kept adequate accounting records; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we required for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 47, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s Responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charity’s internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.

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Independent Auditor’s Report to the Trustees and Members of the North England Conference of Seventh-day Adventists For the year ended 31 December 2024

Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

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 misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charity.

Our approach was as follows:

We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered that the most significant are the Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council
We obtained an understanding of how the charity complies with these requirements by discussions with management and those charged with governance.
We assessed the risk of material misstatement of the financial statements, including the risk of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.
We inquired of management and those charged with governance as to any known instances of non-compliance or suspected non-compliance with laws and regulations.
Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

Page 19

Independent Auditor’s Report to the Trustees and Members of the North England Conference of Seventh-day Adventists For the year ended 31 December 2024

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Chapter 3 of Part 8 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charity and charity's trustees as a body, for our audit work, for this report, or for the opinion we have formed.

Moard. K ug Moore Kingston Smith LLP Statutory auditor

Date: 23 September 2025

4 Victoria Square St Albans Hertfordshire AL1 3TF

Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.

Page 20

North England Conference of Seventh-day Adventists

Group Statement of Financial Activities for the year ended 31 December 2024

Notes Income from: Income from donations and legacies Donations Grants Legacies Government grants Donations and legacies 2 Charitable activities 3 Investment income 4 Other income 5 Total Expenditure on: Charitable activities: 6 Governance 11 Net income/(expenditure) Transfers between funds Net movement in funds Fund balances brought forward Fund balances carried forward	Unrestricted Funds Restricted Funds Total Funds £ £ £ 9,575,848 1,249,951 10,825,799 56,374 127,690 184,064 2,000 - 2,000 492,784 712,396 1,205,180 10,127,006 2,090,037 12,217,043 376,386 - 376,386 11,598 - 11,598 - - - 10,514,990 2,090,037 12,605,027 9,297,500 2,582,059 11,879,559 94,230 - 94,230 9,391,730 2,582,059 11,973,789 1,123,260 (492,022) 631,238 43,154 (43,154) - 1,166,414 (535,176) 631,238 10,113,818 3,471,363 13,585,181 11,280,232 2,936,187 14,216,419 2024	Unrestricted Funds Restricted Funds Total Funds £ £ £ 9,018,283 1,322,869 10,341,152 198,605 - 198,605 86,858 - 86,858 676,185 655,432 1,331,617 9,979,931 1,978,301 11,958,232 388,193 - 388,193 6,525 - 6,525 4,950 - 4,950 10,379,599 1,978,301 12,357,900 8,758,217 1,568,774 10,326,991 63,333 - 63,333 8,821,550 1,568,774 10,390,324 1,558,049 409,527 1,967,576 (40,843) 40,843 - 1,517,206 450,370 1,967,576 8,596,612 3,020,993 11,617,605 10,113,818 3,471,363 13,585,181 2023

All recognised gains and losses are included in the statement of financial activities

Page 21

North England Conference of Seventh-day Adventists

Charity Statement of Financial Activities for the year ended 31 December 2024

Notes Income from: Donations Grants Legacies Government grants Donations and legacies 2 Charitable activities 3 Investment income 4 Other income 5 Total Expenditure on: Charitable activities: 6 Governance 11 Net income/(expenditure) Transfers between funds Net movement in funds Fund balances brought forward at January 1 Fund balances carried forward at December 31	Unrestricted Funds Restricted Funds Total Funds £ £ £ 9,572,779 1,214,938 10,787,717 60,025 124,039 184,064 2,000 - 2,000 492,784 712,396 1,205,180 10,127,589 2,051,372 12,178,961 253,238 - 253,238 11,598 - 11,598 - - - 10,392,425 2,051,372 12,443,797 9,179,417 2,580,752 11,760,169 94,230 - 94,230 9,273,647 2,580,752 11,854,399 1,118,777 (529,379) 589,398 44,832 (44,832) - 1,163,609 (574,211) 589,398 10,071,781 3,465,907 13,537,688 11,235,390 2,891,696 14,127,086 2024	Unrestricted Funds Restricted Funds Total Funds £ £ £ 8,965,707 1,322,869 10,288,576 239,593 - 239,593 86,858 - 86,858 676,205 655,432 1,331,637 9,968,363 1,978,301 11,946,664 273,826 - 273,826 6,525 - 6,525 4,950 - 4,950 10,253,664 1,978,301 12,231,965 8,665,404 1,568,774 10,234,178 63,333 - 63,333 8,728,737 1,568,774 10,297,511 1,524,927 409,527 1,934,454 (40,843) 40,843 - 1,484,084 450,370 1,934,454 8,587,697 3,015,537 11,603,234 10,071,781 3,465,907 13,537,688 2023

All recognised gains and losses are included in the statement of financial activities

Page 22

North England Conference of Seventh-day Adventists

Consolidated Accounts - Balance Sheet as at 31 December 2024

	Notes
Fixed Assets		2024 £	2023 2024 £ £	2023 £
Tangible Fixed Assets	12	7,338,730	7,181,029 7,338,730	7,181,029
		7,338,730	7,181,029 7,338,730	7,181,029
Current Assets
Stocks	13	1,970	1,760 -	-
Debtors	14	1,138,780	1,519,119 1,138,599	1,510,708
Cash at bank and in hand		6,914,276	5,677,943 6,817,096	5,632,745
Total Current Assets		8,055,026	7,198,822 7,955,695	7,143,453
Creditors: Amounts due within a year	15	1,076,451	608,310 1,066,453	600,434
Net Current Assets		6,978,575	6,590,512 6,889,242	6,543,019
Creditors: Amounts due after one year	16	100,886	186,360 100,886	186,360
		100,886	186,360 100,886	186,360

Total Net Assets		14,216,419	13,585,181 14,127,086	13,537,688
Fund balances
Unrestricted		11,280,232	10,113,818 11,235,391	10,071,781
Restricted		2,936,187	3,471,363 2,891,695	3,465,907
Total Funds	17	14,216,419	13,585,181 14,127,086	13,537,688

10/8/2025

Approved and authorised for issue by the Board of Trustees on ………………………...…………………. and signed on its behalf by:

M Agyei-Asare Treasurer

The notes on pages 25 to 42 form part of these accounts.

Page 23

North England Conference of Seventh-day Adventists

Cash flow statements for the year ended 31 December 2024

A Statement of cash flows Note Cash flow from operating activities Net cash provided by (used in) operating activities 19 Cash flows from investing activities Net cash provided by (used in) investing activities 20 Cash flows from financing activities Net cash provided by (used in) financing activities 21 Change in cash and cash equivalents in the Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year B Analysis of changes in net debt Cash: Cash at bank and in hand less:Deposits treated as liquid resouces Cash equivalents: Deposits included in cash Debt: Debts due within one year Debts due after more than one year	01 January 2024 5,677,943 (608,955) 5,068,988 608,955 5,677,943 (38,342) (122,555) 5,517,046	2024 2023 £ £ 1,587,599 1,867,570 (299,411) (156,915) (51,855) (65,732) 1,236,333 1,644,923 5,677,943 4,033,020 6,914,276 5,677,943 Cash flow Other non- 31 December cash 2024 1,236,333 6,914,276 34,123 (574,832) 1,270,456 6,339,444 (34,123) 574,832 1,236,333 6,914,276 51,855 (57,622) (44,109) 57,622 (64,933) 1,288,188 - 6,805,234

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North England Conference of Seventh-day Adventists

Notes to the Financial Statements for the year ended 31 December 2024

1 Accounting Policies

1.1 Basis of preparation

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' effective 1 January 2015 and applicable accounting standards. The Statement of Financial Activity and Balance Sheet consolidate the charity and subsidiary undertakings dependent on it. The results of subsidiaries are consolidated on a line by line basis.

1.2 Basis of income recognition

Legacies are monitored from the time of notification to their final receipt. They are only included in the financial statements when there is sufficient evidence that the legacy will be received and the value can be measured with sufficient reliability.

The charity does not recognize pending legacies until conditions for recognition have been met.

1.3 Going concern

The trustees have assessed whether the use of going concern is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity and group to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. After making enquiries, the trustees have concluded that there a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.4 Fund accounting

Restricted funds are those which are to be used for the specified purposes as laid down by the donor. Expenditure which meets these criteria is allocated to the appropriate fund. The nature of restriction is further explained in the notes to the financial statements.

Designated funds are those which have been set aside by the administration with the consent of trustees for specific anticipated purposes or events. The aim and use of each designated fund is set out in the notes to the financial statements.

General or Unrestricted funds are donations and other income received or generated for the furtherance of the objects of the charity without specified purposes and, therefore, are available as general funds.

Investment income, gains and losses are allocated to the appropriate fund.

1.5 Grant-making policies

The trustees allocate grants in accordance with the objects set out in the charity's written constitution, which are summarised in the Trustees' Annual Report. In general, grants are made to associated charities through appropriate committee requests and policy arrangements, rather than in accordance with public application.

1.6 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

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North England Conference of Seventh-day Adventists

Notes to the Financial Statements for the year ended 31 December 2024

1 Accounting Policies

1.1 Basis of preparation

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' effective 1 January 2015 and applicable accounting standards, except for the method of accounting for local congregational funds referred to in note 1.16 The Statement of Financial Activity and Balance Sheet consolidate the charity and subsidiary undertakings dependent on it. The results of subsidiaries are consolidated on a line by line basis.

1.2 Basis of income recognition

Voluntary income, by way of donations and gifts to the charity, is included in full in the statement of financial activities when received. Intangible income is not included unless it represents goods or services which would have otherwise been purchased. Legacies are monitored from the time of notification to their final receipt. They are only included in the financial statements when there is sufficient evidence that the legacy will be received and the value can be measured with sufficient reliability. The charity does not recognize pending legacies until conditions for recognition have been met.

1.3 Going concern

The trustees have assessed whether the use of going concern is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. After making enquiries, the trustees have concluded that there a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

1.4 Fund accounting

Investment income, gains and losses are allocated to the appropriate fund.

1.5 Grant-making policies Trustees' Annual 1.6 Incoming resources

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 26

North England Conference of Seventh-day Adventists

Notes to the Financial Statements for the year ended 31 December 2024

1.7 Resources expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Grants payable are charged in the year when the offer is made, except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

Staff costs and overhead expenses are allocated to activities on the basis of time spent on those activities. Resources expended are included in the Statement of Financial Activities on an accruals basis. All costs include value added tax where applicable.

1.8 Risk mitigation

The Trustees have given consideration to the major risks to which the charity is exposed and have established systems or procedures in order to manage those risks. They are supported in this regard by Adventist Risk Management who create awareness of risk for the world-wide operations of the church and who source cover to mitigate attendant risks.

1.9 Foreign Currency Translations #NAME?

1.10 Fixed Assets

Depreciation is provided on tangible fixed assets in order to write off each asset on a straight-line basis over its expected economic life. The rates of depreciation applied to each class of asset are: Freehold property 1.33% Office fixtures and equipment 20 - 33% Computer equipment 20 - 33%

Items of furniture and equipment costing less than £1,000 each are treated as an expense on acquisition.

1.11 Pension costs

Following the closure of the Seventh-day Adventist Retirement plan in December 2013, pensions are now provided in terms of the national Auto-Enrolment requirements and funds are invested in a Group Personal Pension Plan through Legal and General Insurance Company. Costs relating to the former plan are now borne by the British Union Cconference

1.12 Stock

Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

1.13 Operating leases

Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.

1.14 Investments

Investments are stated at market value at the balance sheet date. The Statement of Financial Activites includes the net gains and losses arising on revaluations and disposals throughout the year.

1.15 Investment properties

Investment properties are included in the Balance Sheet at their open market value.

Page 27

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

1.16 Accounting for local congregation funds

A sound organisational structure, good financial mangement and control have always been characteristic of the Seventh-day Adventist Church. Affiliated local congregations are considered to be members of the NEC.

There is a strong bond between the congregations and the Conference. Donations in respect of tithe, Church World Mission and special offerings given by individual members have always been remitted to the Conference as Conference Funds. These funds belong to the Conference which administers them, employing and direcings the ministers, and which has beneficial ownership of church buildings.

Members also give funds specifically for the work locally and for the maintenance and upkeep of their church building. Traditionally these "Local Funds" have been held administered and accounted for locally.

Over time, the relationship between the local congregations and their respective Mission or Conference has evolved and the financial bond has strengthened. Increasingly, local congregations have remitted "Local Funds" to their Conference or Mission to administer.

Until 2011 the Local Congregations were considered to be separate legal entities governed by their local Church Board in accordance with the 'Church Manual', and the accounts of the Conference were prepared on this basis, excluding 'Local Funds'. Late in 2011, legal advice was received to the effect that, on balance, local congregations are in effect branches of the Conference. Though in practice they operate as voluntary local self governing support groups.

The Trustees recognise that the Charities (Accounts and Reports) Regulations 2008 require that the Conference accounts comply with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' effective 1 January 2015, which require the accounts of the reporting charity to included in its own accounts the accounts of branches which are not separate legal entities.

In these financial statements "Local Funds" remitted to and administered by the conference are included as Incoming Resources and Expenditures of the Conference. These funds, held by the Conference, are disclosed as belonging to the Conference, and are disclosed separately as funds restricted to the use of the local congregations.

Donations retained and administered locally have not been included in these financial statements since the Trustees do not administer these funds. Donors participate in the appointment and governance of the church at all levels, and anticipate transparency appropriate to their expectations. in the opinion of the Trustees, consolidation would serve to confuse their understanding.

There are 38 local congregations directly affiliated to the NEC.

Accounts in respect of Charitable funds donated by members of the local congregation and administered by local funds treasurers have always been prepared and presented annually to the local congregation. There has also long been in place a program for Independent Examination of those local funds by the Conference.

1.17 Accounting for the Seventh-day Adventist Church in the Republic of Ireland

This Financial Statement includes accounts and transactions relating to the Irish Mission and its registered charity 'The Seventh-day Adventist Church in Ireland' for the Republic of Ireland. Statements audited for the Irish Regulator are extracted from these combined Financial Statements in Euro Currency for the purpose of transparency and compliance in that jurisdiction.

1.17 Financial instruments

a. Cash and cash equivalents

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

b. Debtors and creditors

Amounts receivable or payable within one year of the reporting date are carried at their at transaction price. Amounts that are receivable or payable in more than one year and are not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

1.18 Critical accounting estimates and judgments

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements.

The Trustees make an estimate of the recoverable value of trade and other debtors. When assessing any impairment of trade and other debtors,Trustees consider factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.

The annual depreciation charge for fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Page 28

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

2
Income from donations and legacies
Group:
Tithe contributions from members in affiliated congregations
Grants from British Union Conference of Seventh-day Adventists
Donations in local congregations
Donations for church buildings
Tax recoverable on Gift Aid donations
Subtotal of base donations
Donations
Legacies
Grants
Subtotal of other donations
Total income from donations and legacies
Donations for charity's activities in other geographical areas, from members of
affiliated congregations

Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
9,565,134
-
9,565,134
37,636
97,967
135,603
-
445,617
445,617
-
739,628
739,628
-
-
-
492,784
712,396
1,205,180
10,095,554
1,995,608
12,091,162
10,714
64,706
75,420
2,000
-
2,000
18,738
29,723
48,461
31,452
94,429
125,881
10,127,006
2,090,037
12,217,043
2024

Charity:
Tithe contributions from members in affiliated congregations
Grants from British Union Conference of Seventh-day Adventists
Donations in local congregations for local use
Donations for church buildings
Tax recoverable on Gift Aid donations
Subtotal of base donations
Donations
Legacies
Grants
Subtotal of other donations
Total income from donations and legacies
Donations for charity's activities in other geographical areas, from members of
affiliated congregations

Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
9,565,134
-
9,565,134
37,636
97,967
135,603
-
445,617
445,617
-
739,628
739,628
-
-
-
492,784
712,396
1,205,180
10,095,554
1,995,608
12,091,162
7,645
29,693
37,338
2,000
-
2,000
22,389
26,072
48,461
32,035
55,765
87,799
10,127,589
2,051,372
12,178,961
2024

Page 29

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

Group:
Tithe contributions from members in affiliated congregations
Grants from British Union Conference of Seventh-day Adventists
Donations in local congregations for local use
Donated assets
Tax recoverable on Gift Aid donations
Subtotal of base donations
Donations
Legacies
Grants
Subtotal of other donations
Total income from donations and legacies
Charity:
Tithe contributions from members in affiliated congregations
Donations in local congregations for local use
Donations for church buildings
Tax recoverable on Gift Aid donations
Subtotal of base donations
Donations
Legacies
Grants
Subtotal of other donations
Total income from donations and legacies
Donations for charity's activities in other geographical areas, from members of
affiliated congregations
Donations for charity's activities in other geographical areas, from members of
affiliated congregations

Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
8,928,502
-
8,928,502
51,000
-
51,000
-
443,616
443,616
46,008
833,245
879,253
4,950
46,008
50,958
676,185
655,432
1,331,617
9,706,645
1,978,301
11,684,946
43,773
-
43,773
86,858
-
86,858
142,655
-
142,655
273,286
-
273,286
9,979,931
1,978,301
11,958,232
8,928,502
8,928,502
-
443,616
443,616
-
833,245
833,245
-
46,008
46,008
676,205
655,432
1,331,637
9,604,707
1,978,301
11,583,008
37,205
37,205
86,858
86,858
239,593
239,593
363,656
-
363,656
9,968,363
1,978,301
11,946,664
2023

Page 30

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

3
Incoming Resources from
charitable activities
Group
Church Ministry
Education
Total Charitable Income
Charity
Church Ministry
Total Charitable Income
3
Incoming Resources from
charitable activities (continued)
Group
Church Ministry
Education
Total Charitable Income
Charity
Church Ministry
Total Charitable Income
4
Investment Income
Group
Return on local cash
Charity
Return on local cash
Group
Return on local cash
Charity
Return on local cash

Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
256,999
256,999
119,386
-
119,386
376,385
-
376,386
253,238
253,238
253,238
-
253,238
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
273,771
-
273,771
114,422
-
114,422
388,193
-
388,193
273,826
-
273,826
273,825
-
273,826
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
11,598
-
11,598
11,598
-
11,598
11,598
-
11,598
11,598
-
11,598
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
6,525
-
6,525
6,525
-
6,525
6,525
-
6,525
6,525
-
6,525
2024
2024
2023
2023

Page 31

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

5 Other Incoming Resources

Group

Gain on sale of assets

Total Other Income

Charity

Gain on sale of assets

Total Other Income

Group

Gain on sale of assets

Total Other Income

Charity

Gain on sale of assets

Total Other Income

	2024
Unrestricted	Restricted	Total
Funds	Funds	Funds
£	£	£
-	-	-
-	-	-
-	-	-
-	-	-
Unrestricted Funds £ 4,950	Restricted Funds £ - 2023	Total Funds £ 4,950
4,950	-	4,950
4,950	-	4,950
4,950	-	4,950

Page 32

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

6
Expenditure by Charitable Activity
Summary by fund type
Group
Church Ministry
Education
Objectives in other geographical areas
Retirement responsibilities
Total Charitable Expenditure
Charity
Church Ministry
Education
Objectives in other geagraphical areas
Retirement responsibilities
Total Charitable Expenditure
Group
Church Ministry
Education
Objectives in other geographical areas
Retirement responsibilities
Total Charitable Expenditure
Charity
Church Ministry
Education
Objectives in other geagraphical areas
Retirement responsibilities
Total Charitable Expenditure

Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
6,194,238
2,135,125
8,329,362
458,593
1,307
459,900
1,688,157
445,627
2,133,784
956,513
-
956,513
9,297,500
2,582,059
11,879,559
6,194,290
2,135,125
8,329,415
340,457
-
340,457
1,688,157
445,627
2,133,784
956,513
-
956,513
9,179,417
2,580,752
11,760,169
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
5,860,882
1,180,943
7,041,825
401,260
-
401,260
1,603,225
387,831
1,991,056
892,850
-
892,850
8,758,217
1,568,774
10,326,991
5,862,760
1,180,943
7,043,703
308,460
-
308,460
1,601,334
387,831
1,989,165
892,850
-
892,850
8,665,404
1,568,774
10,234,178
2024
2023

Page 33

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

7 a. Analysis of Resources by Activity

Group
Church Ministry
Education
Objectives in other geographical areas
Retirement responsibilities
Church Ministry
Education
Objectives in other geographical areas
Retirement responsibilities
Charity
Church Ministry
Education
Objectives in other geographical areas
Retirement responsibilities
Church Ministry
Education
Objectives in other geographical areas
Retirement responsibilities

Grant
Activities
Support
Total
Funding of
Directly
Costs
Expense
Activities
Undertaken
£
£
£
£
445,628
6,355,229
1,528,506
8,329,362
190,457
236,166
33,277
459,900
2,133,784
-
-
2,133,784
956,513
-
-
956,513
3,726,381
6,591,395
1,561,783
11,879,559
Grant
Activities
Support
Total
Funding of
Directly
Costs
Expense
Activities
Undertaken
£
£
£
£
642,802
5,383,526
1,015,503
7,041,831
170,560
205,110
25,590
401,260
1,991,056
-
-
1,991,056
892,850
-
-
892,850
3,697,268
5,588,636
1,041,093
10,326,997
Grant
Activities
Support
Total
Funding of
Directly
Costs
Expense
Activities
Undertaken
£
£
£
£
445,628
6,355,293
1,528,495
8,329,416
340,457
-
-
340,457
2,133,784
-
-
2,133,784
956,513
-
-
956,513
3,876,382
6,355,293
1,528,495
11,760,170
Grant
Activities
Support
Total
Funding of
Directly
Costs
Expense
Activities
Undertaken
£
£
£
£
644,693
5,383,523
1,015,490
7,043,706
308,460
-
-
308,460
1,989,165
-
-
1,989,165
892,850
-
-
892,850
3,835,168
5,383,523
1,015,490
10,234,181
2024
2024
2023
2023

Page 34

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

7 b. Analysis of non-grant expenditure by Charitable Activity

Group Church Ministry Education	Staff Costs Depreciation Other Costs Total £ £ £ £ 4,202,981 153,466 3,527,288 7,883,735 224,066 - 45,377 269,443 4,427,047 153,466 3,572,665 8,153,178 2024

Church Ministry Education Charity Church Ministry Church Ministry Analysis of grants Grants to individuals Group - Education Grants & Support Charity - Education Grants & Support Grants to institutions Name of Institution / grant Primary Schools Newbold College British Union Conference of Seventh- day Adventists British Union Conference of Seventh- day Adventists Local congregations Other grants to Church Entities Retirement Fund Total Institutional Grants Total Grants	Grant description Educational Need Educational Need General Operations General Operations General Operations Past pension deficit Mission in other areas	Staff Costs £ 3,576,600 190,544 3,767,144 Staff Costs £ 4,202,982 4,202,982 Staff Costs £ 3,576,601 3,576,601 Number of Beneficiaries 26 26 Group £ 70,000 66,197 699,014 1,434,770 445,628 956,513 3,672,121 3,726,381 20 20	Depreciation Other Costs £ £ 161,928 2,660,501 - 40,156 161,928 2,700,657 Depreciation Other Costs £ £ 153,466 3,527,341 153,466 3,527,341 Depreciation Other Costs £ £ 161,928 2,660,484 161,928 2,660,484 Total Number of Beneficiaries £ 54,260 26 54,260 26 Charity Group £ £ 220,000 70,000 66,197 62,499 699,014 651,781 1,434,770 1,339,275 445,628 642,802 956,513 892,850 3,822,121 3,659,207 3,876,381 3,697,268 20 24 2023 2024 20 24 2023	Total £ 6,399,029 230,700 6,629,729 Total £ 7,883,789 7,883,789 Total £ 6,399,013 6,399,013 Total £ 38,061 38,061 Charity £ 207,900 62,499 649,890 1,339,275 644,693 892,850 3,797,107 3,835,168 23 23

8 Analysis of grants Grants to individuals

Page 35

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

9 Governance costs Audit costs Trustee expenses Other costs 10 Net resources expended This is stated after charging: Depreciation of tangible fixed assets: Reimbursement of expenses to trustees Fees payable to the charity's auditor for the audit of the annual accounts	Group £ 91,490 2,740 - 94,230 20	Charity Group £ £ 91,490 61,493 2,740 1,840 - - 94,230 63,333 Total 2024 £ 153,466 2,740 91,490 24 20	Charity £ 61,493 1,840 - 63,333 Total 2023 £ 161,928 14,022 61,493 23

During the year retirement benefits were accruing to 12 Trustees (2023: 12) in respect of pension schemes

11 Staff Costs Staff costs were as follows: Wages and Salaries Social Security Costs Other pension Costs The average number of employees during the year in the following categories were: Charitable activities Support activities Management and administration	Total 2024 £ 3,502,920 354,966 569,161 4,427,047 2024 no 82 13 3 98	Total 2023 £ 2,979,106 297,029 491,009 3,767,144 2023 no 79 12 3 94

11 Staff Costs (continued)

No employees received remuneration amounting to more than £60,000 during the year

Employed trustees and their immediate family members received emoluments as follows:

	2024	2023
	£	£
Key management	170,084	160,636
Other trustees	143,555	136,157

Page 36

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

12 Tangible Fixed Assets

Tangible Fixed Assets
Group Cost
As at 01 January 2024
Additions
As at 31 December 2024
Depreciation
As at 01 January 2024
Charge for Year
As at 31 December 2024
Net Book Value
As at 01 January 2024
As at 31 December 2024
Charity Cost
As at 01 January 2024
Additions
As at 31 December 2024
Depreciation
As at 01 January 2024
Charge for Year
As at 31 December 2024
Net Book Value
As at 01 January 2024
As at 31 December 2024

Freehold
Leasehold
Operational
Capital
Total
Property
property
Equipment
Work in Progress
£
£
£
£
£
8,644,467
1,090,187
387,138
-
10,121,792
291,754
-
19,414
-
311,168
8,936,221
1,090,187
406,552
-
10,432,960
2,007,156
691,045
242,562
-
2,940,763
114,428
9,199
29,840
-
153,467
2,121,584
700,244
272,402
-
3,094,230
6,637,311
399,142
144,576
-
7,181,029
6,814,637
389,943
134,150
-
7,338,730
8,644,467
1,090,187
387,138
-
10,121,792
291,754
-
19,414
-
311,168
8,936,221
1,090,187
406,552
-
10,432,960
2,007,156
691,045
242,562
-
2,940,763
114,428
9,199
29,840
-
153,467
2,121,584
700,244
272,402
-
3,094,230
6,637,311
399,142
144,576
-
7,181,029
6,814,637
389,943
134,150
-
7,338,730

==> picture [427 x 57] intentionally omitted <==

----- Start of picture text -----
13 Stocks Group Charity
2024 2023 2024 2023
£ £ £ £
Departmental supplies 1,970 1,760 - -
1,970 1,760 - -
----- End of picture text -----

Page 37

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

Debtors Due after more than one year Loans owed by employees Due within one year Trade debtors Other amounts owed by related charities Amounts owed by local congregations Government grants due Accrued Income Prepayments Employees Other Receivables Total	2024 2023 £ £ 13,745 70,811 13,745 70,811 (500) 4,351 65,847 201,784 662,596 459,487 290,310 325,165 - 232 27,194 41,622 57,078 18,522 22,510 397,145 1,125,035 1,448,308 1,138,780 1,519,119 Group	2024 2023 £ £ 13,745 70,811 13,745 70,811 - - 65,166 197,543 662,596 459,487 290,310 325,165 - 233 27,194 41,622 57,078 18,522 22,510 397,325 1,124,854 1,439,897 1,138,599 1,510,708 Charity

14 Debtors

15 Creditors: Amounts falling due within one year

Bank Loans and Overdrafts Advances for charitable activities Due to associated charities Due to local congregations Employees Accrued expenses Deferred income Agency/Trust Accounts Taxes payable Other Creditors	2024 2023 £ £ 44,109 38,342 8,157 6,576 581,810 50,118 1,020 13,452 1,732 - 117,389 149,321 9,926 10,858 - 82,865 86,899 78,972 225,409 177,806 1,076,451 608,310 Group	2024 2023 £ £ 44,099 38,332 - - 581,810 50,118 1,020 13,452 1,732 - 115,738 154,600 9,926 10,858 - 82,865 86,899 78,972 225,229 171,237 1,066,453 600,434 Charity

16 Creditors: Amounts falling due after one year

Bank loans Amounts due to associated charities Of which amounts falling due after 5 years: Repayable by instalments	2024 2023 £ £ 64,933 122,555 35,953 63,805 100,886 186,360 21,667 70,295 Group	2024 2023 £ £ 64,933 122,555 35,953 63,805 100,886 186,360 21,667 70,295 Charity

Page 38

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

17
a. Statement of Funds (Group)
Designated Funds
Invested in Property
Church Buildings
Church Development
Pension Contributions
School Operating
Other Program Funds
Total Designated Funds
General Funds
Tithe Fund
Other General Funds
Total General Funds
Total Unrestricted Funds
Restricted Funds
Donations for World Missions
Church Building Funds
Local Evangelism
Local Congregational Funds
Funds for Educational Support
Rado and TV Funds
Other Restricted Funds
Total Restricted Funds
Total Funds

Brought
Incoming
Resources
Transfers
Carried
Forward
Resources
Expended
In / Out
Forward
£
£
£
£
£
6,956,327
-
(153,467)
390,875
7,193,735
241,936
3,129
(209,900)
518,218
553,382
7,120
-
-
-
7,120
8,271
-
-
(8,271)
-
125,819
-
(94,667)
30,280
61,432
373,020
39,758
(200,517)
334,408
546,669
7,712,493
42,887
(658,551)
1,265,510
8,362,338
901,613
7,365,019
(6,605,671)
(1,819,714)
(158,753)
1,499,712
3,107,084
(2,127,508)
597,358
3,076,647
2,401,325
10,472,103
(8,733,179)
(1,222,356)
2,917,894
10,113,818
10,514,990
(9,391,730)
43,154
11,280,232
58,844
445,617
(445,627)
(55,924)
2,910
83,008
-
-
-
83,008
134,954
98,989
(335,454)
11,092
(90,419)
2,615,436
1,452,024
(1,638,872)
-
2,428,588
5,456
38,665
(1,307)
1,678
44,492
411,507
-
(23,674)
-
387,833
162,158
54,742
(137,125)
-
79,775
3,471,363
2,090,037
(2,582,059)
(43,154)
2,936,187
13,585,181
12,605,027
(11,973,789)
-
14,216,419

Page 39

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

17
b. Statement of Funds (Charity)
Designated Funds
Invested in Property
Church Buildings
Church Development
Schools Operating
Other Program Funds
Total Designated Funds
General Funds
Tithe Fund
Other General Funds
Total General Funds
Total Unrestricted Funds
Restricted Funds
Donations for World Missions
Church Building Funds
Local Evangelism
Local Congregational Funds
Radio and TV Funds
Other restricted funds
Total Restricted Funds
Total Funds

Brought
Incoming
Resources
Transfers
Carried
Forward
Resources
Expended
In / Out
Forward
£
£
£
£
£
6,956,337
-
(153,467)
390,875
7,193,745
352,393
3,129
(209,900)
407,761
553,382
7,120
-
-
-
7,120
145,951
-
(94,667)
10,148
61,432
626,309
39,758
(200,517)
81,120
546,670
8,088,110
42,887
(658,551)
889,904
8,362,349
(898,254)
7,365,019
(6,605,671)
(19,847)
(158,753)
2,881,925
2,984,519
(2,009,425)
(825,225)
3,031,795
1,983,671
10,349,538
(8,615,096)
(845,072)
2,873,042
10,071,781
10,392,425
(9,273,647)
44,832
11,235,391
58,844
445,617
(445,627)
(55,924)
2,910
83,008
-
-
-
83,008
134,954
98,989
(335,454)
11,092
(90,419)
2,615,436
1,452,024
(1,638,872)
2,428,588
411,507
-
(23,674)
-
387,833
162,158
54,742
(137,125)
-
79,775
3,465,907
2,051,372
(2,580,752)
(44,832)
2,891,695
13,537,688
12,443,797
(11,854,399)
-
14,127,086

Page 40

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

18 Analysis of net assets between funds

Tangible fixed assets Current Assets Creditors due within one year Creditors due in more than one year Total Funds 19 Net cash flow from operating activities Net incoming resources before revaluations Returns on investments & servicing of finance Depreciation of tangible fixed assets (Increase) / Decrease in stocks (Increase) / Decrease in debtors Increase / (Decrease) in creditors 20 Analysis of cash flows from investing activities Dividends, interest and rents from investments Interest received Interest paid Purchase of property, plant and equipment Net cash inflow from investing activities 21 Analysis of cash flows from financing activities Loans received Less loans repaid Net cash inflow from investing activities	Unrestricted Restricted Funds Funds £ £ 7,338,730 - 5,118,839 2,936,187 (1,076,451) - (100,886) - 11,280,232 2,936,187	Total Total 2024 2023 £ £ 7,338,730 7,181,029 8,055,026 7,198,822 (1,076,451) (608,310) (100,886) (186,360) 14,216,419 13,585,181 2024 2023 £ £ 631,238 1,967,576 (11,757) (16,830) 153,467 161,927 (210) 506 380,339 (321,639) 434,522 76,030 1,587,599 1,867,570 2024 2023 £ £ (11,598) (6,525) 23,355 23,355 11,757 16,830 (311,168) (173,745) (299,411) (156,915) 22,802 - (74,657) (65,732) (51,855) (65,732)

Page 41

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

22 Related party transactions

The charity is affiliated to the British Union Conference of Seventh-day Adventists (a registered charity), Stanborough Park, Garston Watford, herts, WD25 9JZ, and with which the charity has a tithe-sharing agreement.

Tithe-sharing grants received Other grants received Tithe-sharing grants made Tithe-sharing for Pension Deficit Amounts due to charity < 1 year Loans due to charity < 1 year Loans due by charity > 1 year	British Union Total Total Conference 2024 2023 £ £ £ 19,130 19,130 52,000 164,934 164,934 182,593 1,434,770 1,434,770 1,339,275 956,513 956,513 892,850 197,543 197,543 197,543 35,953 35,953 63,805 27,852 27,852 36,398

23 Other related entities

Country Description

Seventh-day Adventist Association Ltd Charity No. 209780 Garston, Watford, Hertfordshire Company No. 89953

UK Titular holder of property (Trustees are appointed by BUC executive committee)

Page 42

North England Conference of

Seventh-day Adventists

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

31 DECEMBER 2024

North England Conference of Seventh-day Adventists

Contents

North England Conference of Seventh-day Adventists Year Ended 31December 2024

Trustees

Trustees' Report

North England Conference of Seventh-day Adventists

Structure, Governance, and Management of the Charity

Grant Making Policies

Achievements and Performance

Going Concern

Review of Activities (Congregational and Departmental)

Worship and Evangelism

Discipleship and Education

Health and Community Engagement

Leadership and Capacity Building

Youth and Family Ministries

Financial Review

Income and Expenditure

Reserves and Financial Position

Treasury Strategic Priorities

Investment and Risk Management

Plans for the Future

Statement of Responsibilities of the Trustees

Opinion

Basis for opinion

Conclusions relating to going concern

Other information

Matters on which we are required to report by exception

Responsibilities of trustees

Auditor’s Responsibilities for the audit of the financial statements

Independent Auditor’s Report to the Trustees and Members of the North England Conference of Seventh-day Adventists For the year ended 31 December 2024

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Independent Auditor’s Report to the Trustees and Members of the North England Conference of Seventh-day Adventists For the year ended 31 December 2024

Use of our report

North England Conference of Seventh-day Adventists

Group Statement of Financial Activities for the year ended 31 December 2024

North England Conference of Seventh-day Adventists

Charity Statement of Financial Activities for the year ended 31 December 2024

North England Conference of Seventh-day Adventists

North England Conference of Seventh-day Adventists

North England Conference of Seventh-day Adventists

Notes to the Financial Statements for the year ended 31 December 2024

1 Accounting Policies

1.1 Basis of preparation

1.2 Basis of income recognition

1.3 Going concern

1.4 Fund accounting

1.5 Grant-making policies

1.6 Incoming resources

1 Accounting Policies

1.1 Basis of preparation

1.2 Basis of income recognition

1.3 Going concern

1.4 Fund accounting

1.5 Grant-making policies Trustees' Annual 1.6 Incoming resources

Notes to the Financial Statements for the year ended 31 December 2024

1.7 Resources expended

1.8 Risk mitigation

1.10 Fixed Assets

1.11 Pension costs

1.12 Stock

1.13 Operating leases

1.14 Investments

1.15 Investment properties

1.16 Accounting for local congregation funds

1.17 Accounting for the Seventh-day Adventist Church in the Republic of Ireland

1.17 Financial instruments

1.18 Critical accounting estimates and judgments

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

North England Conference of Seventh-day Adventists Notes to the Financial Statements for the year ended 31 December 2024

5 Other Incoming Resources

Group

Total Other Income

Charity

Total Other Income