STOCKPORT CENTRE CHURCH
360 Life Church
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CHARITY NUMBER 1051794

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Contents
Pages
Legal and administrative information
Trustees' report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
1
2 to 4
5
6
7
8 to 13

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
LEGAL & ADMINISTRATIVE INFORMATION
Trustees (also known as the Church Council)
Hayley Wall
usannah Smi
tephen Col
Elisabeth English
Christine Stanfor
David Leslie
Chair
Holding Trustees
Stephen Cole, Hayley Wall, Kevin Todhunter
Principal Office
Cale Green Life Centre
71 Adswood Road
Cale Green
Stockport
Cheshire
SK3 8HR
Reporting Accountants
Scott Roberts Taylor & Co
Central Buildings
5 - 7 Corporation Street
Hyde
Cheshire
SK14 1AG
Bankers
The Cooperative Bank, Stockport
1 St Peter's Square
Stockport
Cheshire
SK1 INX
Website
https://360life.church
Page 1

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
1. Report of the trustees for the year ended 31 March 2025.
The Trustees present their report, along with the Statement of Financial Activities of the charity for the year ended 31
March 2025.
The financial statement has been prepared on the basis of the accounting policies set out in the accompanying notes.
The financial statements comply with the charity's constitution, applicable law, and the requirements of the Statement
of Recommended Practice (SORP).
Constitution and Objectives
360Life Church (Stockport Centre Church) is an unincorporated registered charity, number 1051794, constituted
under the Assemblies of God GB model constitution deed dated 2 April 2006.
The main objects of the charity are the advancement of the Christian faith, the relief of sickness and financial
hardship, and the advancement of education.
Organisation and Structure
The church is led by a leadership team, who appoint deacons and other leaders.
The management of the church is vested in the Church Council. The Church Council members are the charity trustees.
Appointment as a charity trustee is therefore automatic upon appointment to a position in the Church Council.
The Church Council comprises of no fewer than three members and is constituted from the Leadership and Diaconate
of the church.
The officers of the church are the chairman (who shall be the Lead Pastor, or in the absence of a Pastor, a member of
the leadership team, as appointed by the Church Council), the Secretary and the Treasurer. The Church Council
appoints the Secretary and Treasurer.
Decisions in the Church Council are made by simple majority open vote. In the event of a tie, the chairman has a
casting vote.
For the purpose of holding the land and building assets of the church, the Church Council will appoint no fewer than 3
church members to be Holding Trustees. The Holding Trustees act on the directions of the Church Council.
Grant Making Policy
The church aims to donate at least 10% of its unrestricted income to other charitable organisations.
2. Financial Review and Investment Policy
There are no restrictions on the charity's powers to invest. The investment strategy is set by the Church Council and
takes account of the current demand for funds. The Church Council implements a low-risk strategy.
Reserves Policy
It is the policy of the charity to retain unrestricted funds at a level which equates to approximately 3 months'
committed expenditure together with 6 months' mortgage repayments. This provides sufficient funds to cover
outgoings including staff salaries and committed regular grants. The remainder of the reserve is expended on the
objectives of the charity.
Page 2

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
TRUSTEES' REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Risk Management
Insurance needs are reviewed on a regular basis and advice is sought to ensure adequate insurance cover is in place at
all times.
The church's Health and Safety policy is reviewed regularly to bring it in line with current church activities and with
best practice. The policy statements cover inter alia, safety responsibilities, safety information and training, risk
assessments, tire precautions, tirst aid, safeguarding the welfare of children and young people, and competency and
training of workers and accident reporting procedures. Church members as a whole (as opposed to just church
employees/workers) are included within the scope of the policy to promote the principle that health and safety is
everyone's responsibility. Safety audits are carried out to ensure compliance.
In order to safeguard the welfare of children, young people and vulnerable adults, the church operates a Safeguarding
policy. The church's Safeguarding policy is reviewed periodically to maintain it in line with current church activities
and with best safe working practice. All children/youth workers are carefully selected and screened and have an
enhanced Disclosure and Barring Service (DBS) disclosure check or its equivalent. Others who have access to
children, such as church trustees and other leaders are also carefully screened, including an enhanced DBS disclosure
check or its equivalent. Checks are repeated every three years. Children's workers are trained in safe practice and
work within approved guidelines. Safeguarding awareness training is arranged as required.
The system of Internal Financial Control is designed to provide reasonable assurance against material misstatement or
loss of funds. They include:
Annual budget approved by the church council, which is regularly reviewed against actual performance.
Annual consideration of financial results by the trustees and presentation of annual reports to the church
membership at the AGM.
• Delegation of authority and segregation of duties.
• Annual Independent review of financial records.
3. Financial Results and Activities
The income for the year was £122,131 (2023/24: £113,322). This included £17,634 in Gift Aid receipts (including
GASDS annual claim) (2023/24: £16,473).
The expenditure was £118,312 (2023/24: £126,527).
During the year, the church awarded grants and benevolent gifts totaling f8,785 (2023/24: £9,105) to charitable
organizations and missions, both in the UK and overseas. The church also made financial gifts to various individuals
in need, using restricted funds held for this purpose in the church's Love Fund £457 (2023/24 £608).
The sum of £61,385 (2023/24: €60,051) after reallocation of administration costs was paid to employees including
trustees in respect of administrative, ministry and pastoral services rendered to the church, including salaries where
applicable.
Building
The building purchase was funded from special offerings, interest-free loans provided by church members, utilization
of the charity's reserves and a £100,000 mortgage obtained from Kingdom Bank. The outstanding balance on the
mortgage, as at March 2025, is £36,716.
Funds
Current assets stood at £124,241 at 31 March 2025 (31 March 2024: £142,268), including reserves and restricted
funds.
Page 3

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
TRUSTEES' REPORT CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
4. Volunteers & Donors
Many of our donors give via online bank transfers and standing orders. The church is very appreciative of the
financial support and the generous donations made by members.
Throughout the year, church members have also given voluntary service towards achieving the objectives of the
charity. The charity is grateful for the sacrificial contribution of time and effort from every volunteer.
5. Statement of Trustees' Responsibilities
Charity law requires the trustees to prepare financial statements for each financial year that give a true and fair view of
the state of the financial affairs of the charity during the year and its financial position at the end of the year.
In preparing those financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently.
• Make judgements and estimates that are reasonable and prudent.
State whether applicable accounting standards and the Statement of Recommended Practice have been
followed, subject to any departures disclosed and explained in the Financial Statement.
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping accounting records, which disclose with reasonable accuracy at any time the
financial position of the charity and enable them to ensure that the Financial Statement complies with the Charities
Act. They 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.
On behalf of the Trustees.
Howall.
Hayley Wall
Trustee
Date: IIth JANUARY 2026
Page 4

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES
Report to the trustees of Stockport Centre Church (Charity no. 1051794) on the accounts for the year ended 31 March
2025, which are set out on pages 6 to 13.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not
required this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination
is needed.
It is our 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 our attention.
Basis of Independent Examiner's Statement
Our examination was carried out in accordance with the general direction 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 the 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 statement below.
Independent Examiner's statement
In connection with our examination, no matter has come to our attention:
(1) Which gives us 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 comply with the accounting
requirements of the Charities Act have not been met: or
(2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Natt Ride, Try on
Scott Roberts Taylor & Co
Accountants & Registered Auditors
Central Buildings
5/7 Corporation Street
Hyde
Cheshire SK14 1AG
Date: ...
12 Jaruary.
2026
Page 5

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Restricted
Funds
Notes
Income Resources
Donations
Earned income
Holiday funds income
Interest received
Grant income
Varm Space incom
treach Fund incom
Love Fund
Who Let the Dads Out
Miscellaneous income
Outgoing Resources
Church salaries, pensions & NIC
Donations
Administrative expenses
Repairs & Maintenance
Catering
Toddlers & Bits and Bots
Children & Youth
Safeguarding
Social events
Visiting speakers
Worship group
Love fund disbursement
Holiday funds distribution
Small groups
Special offerings distribution
New community outreach
Mortgage interest
Pastoral Costs
Leadership costs
Training and development
Who let the dads out
Distributions
Mission costs and unplanned giving
Discret onary
Depreciation
Net incoming resources
Transfer between funds
Net movement in funds
Total funds brought forward
Total funds carried forward
7
8
10
9
9
:
soi
:
1,000
-
1,003
500
3,004
-
:
580
:
:
282
536
:
1,855
1,149
436
1,585
11.146
12,731
Page 6
General
Funds
114,310
1,245
3,572
:
112,127
33
52
:
Total
Funds
2025
114,310
1,245
501
3,572
1,000
1,003
500
122,131
Total
Funds
2024
33
52
92
-
3,819
3,819
415,329
419,148
:
(13,205)
(13,205)
428,534
415,322

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
BALANCE SHEET
ON 31 MARCH 2025
Notes
2
2025
337,287
FIXED ASSETS
Tangible assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
CREDITORS: amounts
falling due within one year
NET CURRENT ASSETS
TOTAL ASSETS LESS
CURRENT LIABILITIES
CREDITORS: amounts
falling due after more than
one year
18,954
105,287
124,241
(8,746)
17,358
124.910
142,268
(7.021)
6
115,495
452,782
(33,634)
419,148
FUNDS OF THE CHARITY
Restricted Income Fund
Designated Fund
General Fund
12
11
11
12,731
296,170
110,247
276,999
127,184
406,417
419,148
Signed on behalf of all the Trustees on
"Jarmarg 26 by:
HoWall.
s.Suth.
Trustee - Hayley Wall
Trustee - Susie Smith
Charity No: 1051794
The notes on pages 8 to 13 form part of these financial statements
Page 7
2024
346,475
135,247
481,722
(66,393)
415,322
11,146
404,183
415,322

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
1
1.1
1.2.
1.3
STATEMENT OF ACCOUNTING POLICIES
These accounts have been prepared under the historic cost convention with items recognised at cost or
transaction value unless otherwise stated in the relevant note(s) to the accounts
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities
The charity constitutes a public benefit entity as defined by FRS 102.
Irrecoverable VAT is charged to the SOFA as incurred.
INCOMING RESOURCES
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the
amount can be quantified with reasonable accuracy.
No amounts are included in the financial statements for services and time donated by volunteers.
EXPENDITURE
All expenditure is accounted for an accrual basis and has been included under headings that aggregate all costs
relating to the same category. When costs cannot be directly attributed to particular headings, they have been
allocated to activities on basis consistent with use of resources. Support costs include allocation of the
administrator's salary cost relating to directly supporting the objects of the charity.
FUNDS OF THE CHARITY
General funds are unrestricted funds which are available for use at the discretion of the trustees in further and
of the general objectives of the charity, which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes
and also may include funds not really available for immediate use.
Restricted funds are to be used in accordance with specific restrictions imposed by donors, or which have been
raised for particular purposes.
Page 8

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2.
TANGIBLE ASSETS
Tangible fixed assets costing more than €100 are capitalised and included on fixed assets at cost.
Depreciation is a vided on all tang to asse off the cost on a straight-line basis over their expected useful
Depreciation charges commence in the year following the year of "Asset Purchase" or "brought into Use" at
the following rates: -
Short term and lease
over life of lease
over 50 years
Fixtures and fittings
ver 10 year:
Equipment
ver 5-10 year
Computer Equipmen
over 3 years
Motor vehicles
over 4 years
Expenditure on computer software is written off as incurred.
TANGIBLE FIXED ASSETS
Land & Buildings
Computer
Equipment
Total
Cost:
At 1 April 2024
Additions
Disposal
At 31 March 2025
Depreciation:
At 1 April 2024
Charge for Year
At 31 March 20isposal
Net book value:
At 31 March 2024
At 31 March 2025
438,008
18,592
260
18,852
Fixtures
Fittings S
quipmen
24,330
337
(4,190)
20,477
480,930
597
(4,190)
477,337
96,361
8,760
105,121
18,474
117
18,591
19,620
908
(4,190)
16,338
134,455
9,785
(4,190)
140,050
341,647
332,887
118
261
4,710
4,132
346,475
337,287
Page 9

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3.
DEBTORS
Prepayments & Accrued Income
Other Debtors
CASH AT BANK AND IN HAND
Cash at bank
CREDITORS: amounts falling due within one year
Mortgage
PAYE/NIC
Pension
Accruals and deferred income
6.
CREDITORS: amounts falling due after one year
Mortgage
7.
DONATIONS & LEGACIES
General offering
GASDS Gift Aid
Gift Aid
2025
1,320
17.634
18,954
2025
€
105,287
105,287
2025
3,082
719
63
4,882
8,746
2025
€
33,634
33,634
2025
96,676
869
16.765
114,310
8.
EARNED INCOME
Fundraising schemes
Social events
Bibs and bots income
CGLC - Hire
Toddlers' income
2025
794
1,245
Page 10
2024
993
16,365
17,358
2024
124,910
124,910
2024
3,082
757
61
3.121
7,021
2024
66,393
66,393
2024
89,864
115464
106,337
2024
1,676
918
2,682

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
9.
ANALYSIS OF OUTGOING RESOURCES
Restricted
Funds
Donations:
AOG contribution
Mission giving
Total
Administrative Expenses:
Insurance
Utilities
Communications
Administrator reallocation
Accountancy
Website & computer costs
Equipment
Cleaning
Printing, postage & stationery
Legal & professional fees
Subscriptions
Total
:
-
-
Details of certain items of Expenditure:
Trustees Expenses
Number of trustees who were paid expenses
Fees for examination of audit
Independent examiners fees
Page 11
General
Funds
2,100
2,100
1,687
4,545
274
2,039
1,280
3,157
355
1.233
15,929
Total
Funds
2025
2,100
2,100
1,687
4,545
274
2,039
1,350
1,206
83
3,157
355
1.233
15,922
2025
€
1,320
Total
Funds
2024
3,731
1,264
4,995
1,653
3,467
226
1,872
1,320
1,468
119
1,694
332
50
959
13,160
2024
€
1,170

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10.
PAID EMPLOYEES
Staff Costs
Gross wages, salaries and benefits in kind
Employers National Insurance costs
Pension Costs
Total
Average number of
Employees in the year
2025
59,082
2,303
61,385
2024
57,792
2259
60,051
The parts of the charity in which the
employees work
Total
Defined Contribution Pension Scheme
Church
The costs of the scheme to the charity for the year
The amount of any contributions outstanding at the year-end
The amount of any contribution prepaid at the year-end
2025
3
3
2025
4,322
99
2024
4
4
2024
4,239
61
11.
FUNDS OF THE CHARITY
Restricted Income Fund
General & Designated Fund
At 1 April
2024
11,146
404,183
415,322
Surplus
Transferred
At 31 March
Between Funds
2025
1,149
2,670
3,812
436
(436)
12,731
406,417
419,148
Page 12

STOCKPORT CENTRE CHURCH - CHARITY NUMBER 1051794
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12. RESTRICTED FUND
2025
3,981
8,750
Love Fund
Sabbatical Fund
WLTDO
Total
12,731
Page 13
2024
3,435
7,500
211
11,146