2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1050451 '

REPORT OF THE TRUSTEES AND i UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR » ENDED 31 MARCH 2025 FOR MILLBROOK CHRISTIAN CENTRE .

MILLBROOK CHRISTIAN CENTRE CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 Page Report of the Trustees 1to4 Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8t012

MILLBROOK CHRISTIAN CENTRE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March2025. The trustees have adopted the provisions of the current Statement of Recommended Practice {SORP) 'Accounting and Reporting by Charities,. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1050451 Principal address 51a Wimpson Lane Millbrook Southampton Hampshire S016 4QF Trustees Rev M Starbuck Mrs F Finch Mrs A Starbuck Mr A Boston Mrs R Boston Mrs S Maritz Mr M Trisolino Chairman Treasurer Admin Team Leader Also Trustee of ICEJ Resigned 717124 Resigned 3115125 Independent Examiner F.J.Wilde FCCA MBA DChA PgDip Warner Wilde Ltd 4 Marigold Drive Bisley Surrey GU24 9sF Bankers National Westminster Bank plc 27 Market Place Romsey Hampshire S0518ZH Solicitors Robinsons Solicitors 3 - 5 Mundy Street Heanor Derbyshire DE25 7EB Advisers Assemblies of God Great Britian Ground Floor & Floor 2 No 1-2 The Cottages Deva Centre Trinity Way Manchester M3 7BE

MILLBROOK CHRISTIAN CENTRE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Goveming document The charity is constituted under the Assemblies of God Model Trust Deed. dated July 2008. The charity is constituted as a Trust. Recruitment and appointment of new trustees Trustees are recruited and appointed by the current trustees. after consultation with the church leadership. New trustees are provided with a copy of the Trust Deed and other key documents. Trustees are appointed from within the church membership. which also gives them some existing knowledge of how the charity is run and its aims and objectives. Organisational structure The trustees, known as the Church Council, delegate the day to day running and management of the charity to the church ministry team and the nursery management committee. Key decisions are then referred back to the Church Council. The main staff members to whom day to day running of the church and nursery are delegated to are the senior minister and the nursery manager. Wider network The charity is a recognised member of the Assemblies of God Churches, adopting their model Trust Deed and subscribing to their doctrine. Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. OBJECTIVES AND ACTIVITIES Objectives and aims The objectives of the Church ("the objectives") are for the benefit of the public- a) to advance the Christian faith in accordance with the Statement in such ways and in such parts of the United Kingdom or the worfd as the Church Council from time to time may think fit. b) to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from time to time think fit., and c) to advance education in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit. The trustees confirm they have had due regard to the Charity Commission's guidance on public benefit in planning their activities. The objectives and aims of the Charity (Millbrook Christian Centre) benefit the public in the S016 area in the following ways: The objectives and aims of the Charity (Millbrook Christian Centre) benefit the public in the S016 area in the following ways= 1) By being a place of public worship within the community. One of our key charitable objectives is the advancement of the Christian faith and it is our belief that this benefits the Community in a number of ways. Millbrook Christian Centre (MCC) is a church community where all are welcome and where individuals and families can be part of a friendly, engaging group of people. As a Church we believe that spirituality and spiritual health are vital elements of living a well-balanced, fulfilling life. It is our experience that a sincere, personal faith enables individuals to cope more effectively with the mental, emotional and social challenges of life. Much of our sharing and teaching within the Church promotes moral values, socially responsible lifestyles, and involvement within the local community. It is our genuine conviction that the Christian faith promotes both personal and community uplift.

MILLBROOK CHRISTIAN CENTRE to) te = "5 2s Et OE

REPORT OF THE TRUSTEES a ee ho for the Year Ended 31 March 202 S we ite = £4 ee 5

PB 2) By relieving financial hardship as and when we can. ioe ee elt Peel ar There are a number of MCC activities that et ewe WC ae ime are aimed specifically at those who may be needing help or support. E.g. Our Community Cafe and our Sad ke = Eee or wt a ome Be eeeie a Le that offer a safe space, opportunity to meet together, access to good information, and nutritious cost­ rs effective meals. The Connect programme has continued to thrive, and its numbers and attendance areCONNECT Seniors Lunch Club. These are two aspects of our Church engagement with the community See oFDesdeeeaig Oe“Sef1= ee“Werke wareOE ee~' ee1 1eee restricted only by the need for more volunteers to help with the catering and programme. Another =~ ee ek ee eeeeKe are from lower income families within the local community.Year-Old Funding. A significant percentage of the children within the nursery who access this provisionaspect of MCC's assistance and support is Learningland, our children's nursery, providing Two-to-Four­ mE et fe eeeeeeeOeeter| eRa ee Daeeee a oyesa ee Oe=. ee--3f===" +Ei ws ial& 3) a By providing Childcare and Educational Services to the Community.* a es ee i elie ol Co There is an element of eA ie ee instruction and education in almost all that we do. For example, we read and use the English language, Qe Pe - e?t e Mm English culture and etiquette are often referenced, and Biblical history and geography are frequently - Re et i OO taught. There are also regular programmes hosted at MCC with a view to teaching on Relationships, “Teglh oe | Sfe= es = ce. Ti pp “= ." - a' a “hy a Money, Technology, Health, Creative Arts, as well as various Hobbies and Craft activities. Leamingland warp ogee eee ee oe ee eee et Oe 6C "4 is our children's Nursery and it provides a safe, good educational environment for 1-to-5-year-olds. ees Se Woe? ee se i ee ee ee —e During its 26 years of operation, Learningland has made a valued and appreciable contribution to ey SP sa eg op ee gee eeRE ae families within the community and the development of their children. oe 8 fe Se pe Pe ee,

«Os ACHIEVEMENT AND PERFORMANCE eee So Charitable Activities ee olear ae The Charity has continued to face some financial challenges, however, through careful budgetary control, some reduction in expenses and salary costs, and the addition of some new families to the[ee] et my! eeeei= es OP ee oe ee Church we have begun to see things improve. we[eS] ee i i oe en i The intention was that by March 2024 Mario would assuming the role of one of the lead ministers of the eeis In our previous Trustees Report I mentioned the appointment of Mario Trisolino as Assistant Pastor. =o’ oeree<= JeeCe eeeo ee ' ed ee Beeee ee TeOS lel - = &™= Church. Unfortunately, this was not possible and in September 2024 Mario also stepped away from his Fs mh: Se rhe ea ac Pat eo gets A ta OE, ee Se oh role in the Community Cafe. This was a great disappointment both on the Church and the Cafe side of Bemis te re a ce ae ee el LT a ee things, as Mario had been doing an excellent job. This has triggered discussions about the future and Reo the need for other leaders become involved in the Church. This is an ongoing conversation. hi esee Bateeeeee on Mae TeOFeSeeA eeee B=tet 2 We have also seen the passing away of some notable people, Brian Parnell and Fred Harrison, both “a ete US long standing members and wonderful leaders within the Community. Others have also been affected A by debilitating illness and are not able to attend the Church services as regularly as before. AEe 'WanPeary)ty wordtere BeWeitake<p eA soaie rs LE Peteana pede AsnapOo VitaeReee aate os one tek om it has been a year with challenges, it has also been one with many blessings. our ministry focus; and growing the congregation. All of these outcomes are being achieved, and while From a leadership point of view this last year has been about achieving financial stability, consolidating ewSaesSa8 eeperttee geee eeORPteSr2 ooa eeoka e Tewat eea Oeosie

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MILLBROOK CHRISTIAN CENTRE

REPORT OF THE TRUSTEES for the Year Ended 31 March 2025

FINANCIAL REVIEW

The charity continues to be funded mainly through income from the day nursery, plus gifts and donations from members of the charity.

The charity ended the financial period with a small deficit of £4.6K which is a vast improvement on the previous financial period. The nursery income has picked up and has been supporting the church which continues to suffer with lower giving. The deficit and drain on reserves of the previous financial period has meant the church has continued to struggle with cash-flow throughout this financial period, relying on the support it receives from the nursery.

Reserves Policy

The policy was set by the trustees in April 2024, but it was acknowledged that at the year-end on 3[1][st ] March 2025, just after wages had gone out and funded fees had not yet been received, this was not met. This Reserves Policy requires reserves of £32,669 based on costs in the current financial year (2023/24 £30,180). At the 31[s][t ] March 2025 total funds amounted to £[1] ,446,188 of which at the 3[1][st ] March 2025 £16,976 was freely available as the balance is invested in either fixed assets, or is restricted/designated for a particular purpose. However in the couple days following the 3p[t ] March a further £22,342 was received, meeting the reserves policy. The free reserves continue to be closely monitored by the trustees.

ON BEHALF OF THE TRUSTEES:

Date: l '1 - )2.. - 2025'

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MILLBROOK CHRISTIAN CENTRE

I report on the accounts for the year ended 31 March 2025 which comprise the following Statement of Financial Activities, Balance Sheet and Supporting Notes.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.

It is my responsibility to:

examine the accounts under Section 145 of the Charities Act

to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act); and

to state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that, in any material respect, the requirements

• to keep accounting records in accordance with Section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Charities Act have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

F. J. Wilde FCCA MBA DChA PgDip

Warner Wilde Ltd

4 Marigold Drive Sisley Surrey GU24 9SF

Date: 5 January 2026

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MILLBROOK CHRISTIAN CENTRE STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 2024125 2023124 Unrestricted Restricted Total nr r￿ted Noles Incomlng Rosourcos Voluntary Income Gifts and Donations Missionary Offering 77259 6018 3012 83277 3012 73816 550 74366 4592 4592 Investment Income {Bank Interest} 440 77699 440 86729 700 700 79658 9030 74516 5142 Income from Charitable Adivitie5 Nursery Church Events Other Incoming Resour 339287 4314 339287 4314 273533 7350 273533 7350 Total Incoming Resources 421300 9030 430330 355399 5142 360541 Expendituro Nursery Costs Ministry Costs Mission Costs Support Costs 319520 44987 3587 53058 319520 44987 17402 53058 271498 51013 25977 63184 271498 51013 13815 5304 31281 63184 Total Expenditure 421152 13815 434967 411672 5304 416976 Nel IncomelExpendlture 148 4785 4637 -56273 -162 -56435 Net Movement in Funds 148 4785 4637 -56273 -162 .56435 Transfers Funds Brought Forward 15 1448700 2124 1450824 1504973 2286 1507259 Funds Carried Forward 1448848 -2661 1446187 1448700 2124 1450824

MILLBROOK CHRISTIAN CENTRE BALANCE SHEET for the Year Ended 31 March 2025 2024125 Total 2023124 Totsl Notes Flxed Assets Tangible Assets 10 1516496 1530647 Current Assets Debtors (due within 1yr) Cash al Bank 11 2969 25681 28650 4651 18103 22754 Creditors Amounts due within 1yr 12 -24630 -19656 Net Current Assets 4020 3098 Totsl Assets loss Current Liablllties 1520516 1533745 Creditors Amounts due after more than 1 yr 13 -74329 -82921 Net Assets 1446187 1450824 Funds Unreslricted Funds Restricted Funds Total Funds 15 1448848 -2661 1446187 1448700 2124 1450824 The financial statements were approved by the Board of Trustees on and were signed on its behalf by: F. Finch- Treasurer

MILLBROOK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 1 ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of estimation and uncertainty in the preparation of the financial statements are as follows. Basis of re aration The financial statements have been prepared in accordance with the charity's governing document and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 8pplicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetsry amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. Funds Restricted funds are funds which must be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal. Expenditure which meets this criteria is drawn from the fund. Unrestricled funds are those funds which can be used for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees have, at their discretion, temporarily set aside resources for a specific purpose. Income Income is included in the accounts once the charity has entitlement, the amount can be measured with sufficient reliability and there is the probability of receipt. Earned income is included in the period in which the service is provided. if any performance conditions attached have been met or are fully within the control of the charity. Donations are included when given, together with an estimate of the related gift aid due thereon. Legacies are included when the date of probate is ascertained and the amount receivable can be reliably estimated. enditure Expenditure is included on an accruals basis when incurred, that is. when a legal or constructive obligation arises, and includes related irrecoverable VAT. Future liabilities are included at the best estimate of the amount required to settle them.

MILLBROOK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 Fixed assets Individual assets with a cost of more than £200 and an expected useful life of more than two years are capilalised. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on a straight line basis at rates estimated to write-off the value of the assets over their useful lives:_ Equipment. fixtures and fittings Kitchen Upgrade (15yrs) Buildings Pensions The charity makes contributions to the government's NEST pension scheme for all eligible employees, and makes additional contributions to individual pension schemes in accordance with employment contracts. Contributions are included in the accounts as expenditure when they become payable. Accountin for donated services includin volunteers We recognise the important work of volunteers in the work and provision of all the charity does. However. placing a monetary value on their contribution presents significant difficulties. These factors, together with the lack of a market comparator price for general volunteers, make it impractical for their contribution to be measured reliably as income for accounting purposes. Given the absence of a reliable measurement basis, the contribution of volunteers is not included as income in charity accounts. Goin Concern At the time of approving the financial statements, the trustees have a reasonable expectation that despite the reduction in reserves, the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. lo eelRetirement Benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due

MILLBROOK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Year Ended 31 March 2025 2024125 2023124 Note Unrestn'cted Restricted Total Tot81 Income General Offering Gift Aid Refunds Missionary Giving Learningland Nursery Church Activities & Misc Premises Hire Bank Interest Received 67694 9565 6018 73712 9565 3012 339287 4314 64577 9789 4592 273533 7350 3012 339287 4314 440 440 700 Total Income 421300 9030 430330 360541 Dlrect Charitable Activities Expenditure Nursery Costs Staff Costs & Salaries Food and Activities Premises Expenditure Administration Cost Depreciation Total Nursery Costs 269299 21360 19388 6706 2767 319520 269299 21360 19388 6706 2767 319520 228813 19662 13504 5211 4308 271498 Ministry Costs Stipends. Wages & Pensions Manse Costs Ministry Training Administration & Expenses Total Church Costs 40816 4121 40816 4121 46931 4032 50 44987 50 44987 50 51013 Mission Costs Mission Donations (see Nole 71 Mission- Community Outreach - Youth & Other Outreach - Conference5 & Other Total Mission Costs 13815 13815 100 3205 282 17402 17023 100 3205 282 3587 13778 31281 13815 Totsl Direct Charitable Expenditure 368094 13815 381909 353792 Support Costs Premises Costs Printing, Stationery & Telephone Equipment Maintenance PTernises Maintenance Insurance & General Expenses Bank Charges & Interest Depreciation Admin Salaries & Other Costs Legal & Professional Fees Taxation Bookkeeping Independent Examination Total Support Costs 16690 2400 170 1681 4233 6414 12187 4682 16690 2400 170 1681 4233 6414 12167 4682 16305 3763 528 2088 4642 7188 11909 10683 976 4060 1042 63184 3540 1081 53058 3540 1081 53058 10

MILLBROOK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS- CONTINUED for the Year Ended 31 March 2025 2024125 2023124 Note M68$lon DonatSon$ Alberti AOG C. Francis- Clean Slate Evangelical Action Brazil 1ntemab.onal Bible Training lnsb.lute ICEJ Sedgley Intemational Christian Ministries IG. Malanl Southampton City Mission Southampton Street Pastors arion Rashleigh N Maddock- E-Quiparts Other Sundry Donations Total Mlsslon Donations 600 1.880 750 1.860 550 2.115 600 2,358 550 1.850 660 3,000 1,200 1.530 17,023 2.145 600 600 600 1,800 720 3,000 1,200 40 13,815 Staff Costs Wages. Salaries and Stspend5 Employers Nl Cost Pension Costs 284.546 20.880 6.172 311,598 259,791 18,038 4,939 282.7e8 The average number of empk)yees during the year was 1512023124- 141 No employee5 received remunerats'on in excess of £60,000 during the year. Tru•to6s' Remuneratlon and Bgneflts No SLJMS were reimbursed to the trustee5 for their work as trustee5. Under provi5ion5 included within the Trust Deed, fv40 trustees received ￿muneratIon for Ministry se￿iCe provided to the charity. The manse benefit IS the estimat8d open market rental value of the house occupied by the ministers. split 50150. Pension Contribution Manse Benefit 1050 5700 211 2375 Previous Y88r Totsl 39250 25108 64358 Stipend 32500 7875 Totsl 39250 10461 49711 Mart Slarbuck Ann Stsrbuck Trustees. Expenses Payments totalling £1812 were reimbursed trj tsvo trustees in respgct of travel. conference f8e5 and other reimbursed expenses during the year12022123- £27751. 10 Tanglble Fixed Assets 2024125 Fixtu￿$ & Fitbngs 2023124 Freehold property Tota15 Costlvaluatlon At 1st April Addibons Revaluation 2019 Disposals At 31st Mar¢h 1547932 86814 783 1614746 783 1617735 4811 10357 57240 10357 1605172 7800 1614746 1547932 D¢pr8clatK+n At 1st April Disposals Charge for Year At 31st March 60368 23731 10357 6628 20002 84099 10357 14934 109390 87882 8306 68674 16217 84099 Net Book Value At 31st Marc 1479258 37238 1516496 1530647 A ￿valUation of the church prerni5e5 at 51a Wimpson Lane. was carried out by Robin Howe- FRICS. ARVA MCABE of Robin Howe As50ciat¥s in January 2019.. based on a Market Valuation in conjunction wrth the charit￿5 Act 1993. Advice from Robin Howe valued the buildings al Wimpson Lane at £650,000. The total rnanse building and lant1 at Maybush Rd was valued at £197,932. For d8preciab.on purpo88s as FRS102 the building only was valu8d at £65.318. Depreciation of the buildings at Maybush Rd is currently provided al 2% on a straight line basi5. Al other values are based on the histofical cost Convention. 11

MILLBROOK CHRISTIAN CENTRE NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the Year Ended 31st March 2025 2024125 2023124 Note Debtors- Amounts Falling Duo wlthln one year Nursery Fees due Gift-Aid Refunds due from HMRC Prepayments 2259 710 3685 966 Total 2969 4651 12 Credltors: Amounts Falling Due within one Jpar HMRC PAYE Pension Accrued Expenses Mortgage Capital Nursery Deposits Holiday Accruals Nursery Fee overpayment Other Creditors 3584 3014 2815 8126 1875 5216 3460 2086 3186 7617 1800 1507 24630 19656 13 Crodllors: Amount Falling Du8 more than on¢ yoar Mortgage 1-2 years Mortgage 2-5 years Mortgage more ihan S years 8671 29643 36015 74329 8127 27782 47012 82921 14 Secured Debts The following secured debts are included within creditors Mortgage secured on church property 82455 072 Movgmant in Funds Al 114124 Income Expenditure Revaluation At 3113125 Unrestricted Funds General Funds li1} 1448700 421300 421152 1448848 Re51ricled Funds Missions Youth Restricted Donation 2124 9030 13815 -2661 2124 30 13815 -2661 Total Fund$ 1450824 430330 434967 1446187 {1}= Funds donated for work of missions as detsiled in note 8 All restricted funds are held as bank balances 16 Rélated Party Transactions There were no related party transactions during the year {2023124.' None) 12