Charity registration number: 1051796
CHRISTIAN LIFE FELLOWSHIP
TRUSTEES' REPORT
and
UNAUDITED FINANCIAL STATEMENTS
For the year ended
31[st] DECEMBER 2025
Christian Life Fellowship – Charity No: 1051796 Trustees' Report & unaudited Accounts ended: 31 December 2025
Contents
Reference and Administrative Details .................................................................................................................... 3 Objectives and Activities ........................................................................................................................................ 4 Aims & Objectives ............................................................................................................................................... 4 Public Benefit ...................................................................................................................................................... 4 As a church, we offer: ..................................................................................................................................... 4 To the wider community, we offer: ............................................................................................................... 6 Influencing our communities for good: .......................................................................................................... 7 Achievement and Performance .............................................................................................................................. 8 Within our LOCAL Community: ...................................................................................................................... 8 Significant Donations - Within our WIDER Community: .............................................................................. 10 Significant Donations - Overseas Community: ............................................................................................. 10 Financial ........................................................................................................................................................ 10 Future Plans .................................................................................................................................................. 10 Financial Review ................................................................................................................................................... 11 Financial Position .............................................................................................................................................. 11 Reserves Policy ................................................................................................................................................. 11 Structure, Governance and Management ............................................................................................................ 11 Governing Document ....................................................................................................................................... 11 Trustees Selection Methods ............................................................................................................................. 11 Management .................................................................................................................................................... 12 The Church Council ....................................................................................................................................... 12 Connected Organisations ............................................................................................................................. 12 Leadership Team .......................................................................................................................................... 12 Risk Management ......................................................................................................................................... 12 Donations Policy ........................................................................................................................................... 12 Statement of Trustees' Responsibilities ............................................................................................................... 13 Independent Examiner's Report To The Trustees Of Christian Life Fellowship ................................................... 14 Notes to the Financial Statements ................................................................................................................... 18 Detailed Statement of Financial Activities ....................................................................................................... 30
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__________________
REFERENCE AND ADMINISTRATIVE DETAILS
The following information is accurate as of 31 December 2025:
| Charity Name: | Christian Life Fellowship |
|---|---|
| Charity Number: | 1051796 |
| Church Name: | PCF Church(Poynton Christian Fellowship), Poynton, Cheshire |
| Charity Web Site: | www.pcfpoynton.com |
| Financial year commencing: Financial year ending: |
1stJanuary 2025 31stDecember 2025 |
| Address: | 307 Park Lane Poynton, Stockport, Cheshire SK12 1RJ |
| Charity Trustees: | Wayne Wilson (Chairman) Simon Frank (Secretary) Andrew Allan (Treasurer) Deborah Longden Richard Sheldon Helen Roberts Dr Maggie Clifford (resigned 07/04/2025) |
| Property Holding Trustees: |
Assemblies of God Property Trust |
| Independent Examiner: |
Michael Spencer MAAT 65 Arnfield Road, Withington Manchester M20 4AG |
| Bankers: | Barclays Bank |
| Solicitors: | Geldards LLP Cubo 1 Pride Place Pride Park Derby DE24 8QR |
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The Trustees present their annual report together with the financial statements for the twelve months ending 31[st] December 2025. The Trustees who served during the Year and up to the date of this report are set out on page 3.
The Charity carries out its activities under the banner of PCF Church (Poynton Christian Fellowship).
OBJECTIVES AND ACTIVITIES
AIMS & OBJECTIVES
The objects of the Charity are set out in the 2007 Constitution, which adopted the Model Deed for local Assemblies of God Churches. It states that:
The objectives of the Church are for the benefit of the public:
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a) To advance the Christian faith in accordance with the Statement of Faith in such ways and in such parts of the UK or the world as the Church Council sees fit.
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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 through the provision of counselling and support in such parts of the UK or the world as the Church Council from time to time sees fit.
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c) To advance education in such ways and in such parts of the UK or the World as the Church Council from time to time may think fit.
Our core mission is to express a Pentecostal Christian faith that makes a meaningful difference in our community. We strive to multiply in all aspects of Christian faith as our people connect with one another, with the local community and with God, and as we grow in God, and show our faith in practical and spiritual ways.
Our premises serve both as a place of worship and as a welcoming community facility for Poynton and surrounding areas.
The Trustees are mindful of the Charity Commission’s guidance on advancing religion for public benefit.
PUBLIC BENEFIT
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
As a church, we conduct a wide range of activities in pursuance of our charitable aims. We believe these activities provide benefit both to those who worship with us and to the wider community.
AS A CHURCH, WE OFFER:
Spiritual Education and Practical Application
The provision of Bible-based teaching is central to our mission and Christian faith, providing a moral and ethical framework for our members and the wider community. We offer structured learning opportunities across all age groups, including accessible teaching during our main services, ageappropriate sessions for children, and interactive workshops for young adults. These sessions are designed to encourage personal reflection and help individuals apply faith-based values in their everyday lives.
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Communal Worship and Prayer Support
Our worship services provide a public space for spiritual expression and reflection, incorporating vibrant contemporary music and prayer to engage a multi-generational congregation. This offers significant social and emotional benefit to attendees by helping to reduce isolation and foster a supportive community.
Mid-Week Small Groups
Beyond our formal services, we facilitate smaller community groups throughout the week. These groups not only support our members but also provide opportunities to pray for and care for the specific needs of our local community, creating a network of support for those facing challenges.
Community Events and Seasonal Celebrations
We host a diverse programme of events throughout the year designed to foster community cohesion and provide opportunities for public reflection and celebration. In addition to our regular services and worship evenings, we host significant seasonal events at Easter and Christmas. These gatherings act as important community touchpoints, offering a welcoming space for residents to engage with Christian traditions, celebrate shared heritage, and connect with their neighbours in a supportive environment.
Life Milestone Services and Family Support
Baptism and Baby Dedication
These services are consistently well attended by family and friends as we celebrate key moments in the spiritual journey of our church community. Baptism marks a public declaration of faith and obedience to biblical teaching, while baby dedications provide a meaningful opportunity for parents to seek God’s blessing upon their children and commit to raising them in wisdom and faith.
Weddings
Weddings are an important part of church and community life, with our venue and facilities regularly used for these joyful occasions. To support couples preparing for marriage, we offer marriage preparation courses designed to equip them with a strong foundation for a lifelong, Christ-centred relationship. These sessions provide practical tools and biblical insight to help couples thrive in their journey together.
Online Services
All our main services are streamed online, providing a vital connection point for those unable to attend in person. Our online presence enables us to reach and engage individuals who are isolated, unwell, vulnerable, or lonely—ensuring they remain part of the church family and can continue to grow in faith and community from wherever they are.
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TO THE WIDER COMMUNITY, WE OFFER:
Funeral Services
We support our community by providing Christian funeral services, either at the church or at other appropriate venues. These services are available to our members, their immediate families, and members of the wider community who are known to us.
Pastoral Care
Our Pastoral Team provides vital support to church members in times of need, offering home and hospital visits where appropriate. Small Group Leaders also play a key role in pastoral care, overseeing small groups and encouraging members to care for one another—particularly those who are sick, housebound, or isolated.
Children
Our regular Sunday children’s ministry, Lions (ages 4–10), provides a fun, faith-filled environment for our younger generation. We also host a range of family-focused services and events, including birthday celebrations, Easter and Christmas activities, and our annual Light Party, which offers a positive alternative to Halloween.
For children under four, our crèche facility includes Little Feet —a warm, welcoming space for babies, toddlers, and their parents to connect and thrive.
Young Adults
We run a diverse programme of events for young people, including midweek gatherings, youth clubs, camps, Bible studies, and a dedicated youth conference. These initiatives aim to equip young adults with life principles rooted in faith. Increasingly, many of our young people are also becoming active volunteers, serving both in the church and the wider community .
Ladies Groups
Our women’s ministry supports connection and encouragement through both in-person and online gatherings. These include small group meetings, Zoom sessions, and informal meetups in local cafés. A key focus is reaching out to and supporting isolated women in our community.
Men Gatherings
Our men’s groups also meet both online and in person, providing opportunities for friendship, faithbuilding, and community engagement. Activities include walks, breakfasts, and social meetups such as watching sporting events together.
Building Facilities
Our church facilities continue to serve the wider community, welcoming a range of groups and activities throughout the week. Health, dance, and fitness classes for all ages make regular use of our space, promoting wellbeing and social connection.
Training & Education
We offer accessible courses for both our congregation and the wider public on important topics including Mental Health Awareness, First Aid, Safeguarding, Bereavement, and Food Hygiene. Many of these courses are now delivered online, increasing accessibility and impact across the community.
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INFLUENCING OUR COMMUNITIES FOR GOOD:
Foodbanks
Alongside directly supporting individuals and families in need, we continue to partner with local food banks and trusted charities. Through practical and financial support, we help ensure that families facing emergencies and food insecurity—particularly children—receive timely assistance. Our ongoing partnerships enable us to provide consistent care to those most vulnerable in our local area.
Community Engagement
We actively encourage our members to serve the wider community by participating in local projects and civic responsibilities, including roles within local councils. Many of our members also support and volunteer with charities that provide vital services such as community transport, orphan care, child sponsorship in developing nations, and grocery delivery to isolated elderly neighbours. These acts of service reflect our core values and help foster a stronger, more compassionate community.
High School Support
Our Youth Leaders work in collaboration with other local churches to support area high schools. This includes offering pastoral care to students facing challenges, running youth development courses, and contributing to curriculum areas such as the Life and Beyond programme. This engagement brings both faith-based support and practical life guidance to the next generation .
Support for Older Adults
We care deeply about our older generation. Through small groups, regular fellowship, and home visits, we provide social and spiritual support to seniors—particularly those who are isolated. In times of loss, we also offer bereavement care packs and compassionate follow-up, helping individuals navigate grief with dignity and hope.
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ACHIEVEMENT AND PERFORMANCE
The Trustees are delighted to report on many positive outcomes for PCF church during the period under review.
WITHIN OUR LOCAL COMMUNITY:
Pastoral Care & Community Response Team
In line with our vision to ensure consistent care and meaningful connection within our church family, members are encouraged to be part of Connect Groups, each led by a dedicated Connect Group Leader. These leaders are central to our pastoral care efforts—providing spiritual encouragement, coordinating practical support, and ensuring that those who are unwell, isolated, or facing challenges receive timely and appropriate care. This includes home and hospital visits, prayer ministry, and practical support such as food deliveries.
Our Community Response Team works in close partnership with Connect Group Leaders to respond quickly and compassionately to emerging needs, expressing the love of Christ through tangible acts of service, kindness, and presence.
Of note this year, members of the church have established weekly soup kitchens on the streets, serving those who are homeless or in acute need. It has been encouraging to see local businesses support this initiative as the local church community demonstrates practical love and compassion in the wider community.
Youth Events
Our youth team has remained active and committed in supporting young people through a variety of initiatives. In partnership with other local churches, we have hosted youth conferences, residential weekends, and community outreach activities designed to build faith, friendship, and resilience in the lives of young people.
Of note, our Youth Pastor has been actively engaging young people in leadership development programmes, equipping them with skills in leadership, compassion, service, and practical acts of kindness. Alongside formal training such as Young Lions , he also provides ongoing mentoring and support as young people navigate life challenges.
In partnership with the other local churches, Youth Leaders from three different churches partnered with The Message School of Evangelism (MSE) Students connecting with local young people on the streets over the summer holidays through detached youth work. There was volleyball, football & cricket, PLUS our “LET’S TALK TENT” where young people were able to explore faith and interact with trained youth workers.
Handforth Missional Church Plant
The church plant continues to grow steadily in an area of significant local need.
1. Community Partnerships
We continue to collaborate with local churches and organisations to meet practical needs with compassion. A key partner in this mission is Hope Central , a trusted local charity providing essential services such as food support, debt counselling, addiction recovery, and job-seeking assistance.
Our congregations contribute weekly food and essential supplies to Hope Central, and many members also volunteer their time and skills to support its work.
2. Sunday Evening Gatherings
We host informal Sunday evening gatherings in the heart of the Handforth community. These
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evenings include worship, singing, and shared stories, creating space for relationship-building and spiritual connection with local residents.
- Summer Sports Academy
Our Sports Academy has continued to grow over the year, hosting a successful summer sports week during the school holidays, as well as sports days each half-term. These activities help maintain consistent connection between children and youth leaders/mentors throughout the year.
A significant development has been the involvement of older young people (16–18 years) in serving younger children and those in need, as part of a structured mentoring and leadership pathway.
Hockley Centre Facilities
The Hockley Centre continues to serve as a vibrant hub for our community, with a wide variety of dance, exercise, and fitness-based small businesses making use of our facilities each week. On average, over 500 people pass through our doors weekly to participate in these activities.
Online Church Services
As part of our commitment to accessibility and inclusion, we continue to livestream all our main services. These broadcasts are especially valuable for those unable to attend in person due to health challenges, distance, or other personal circumstances.
In addition to our regular Sunday services, we also offer livestreaming for special events such as weddings and funerals. This enables extended family, friends, and those who are isolated or vulnerable to feel connected and supported, even from afar.
Our online presence remains a vital tool in fostering community, care, and spiritual engagement beyond the physical walls of the church.
Children & Family Worker
We appointed a new Children & Family Worker who has brought renewed energy and engagement to children aged birth to 11 years.
We are seeing increased participation from children during services, including singing, learning, and engaging in age-appropriate activities that help develop positive values and life skills. On occasion, this has even included enthusiastic conga lines around the church auditorium involving children, youth, and some willing, adventurous adults.
Christmas Pop-up Nativity
PCF Church’s ‘ star-studded cast ’ returned to run a community led Christmas Nativity production. People of all ages took part in telling the Christmas story through dress-up, performance, and interactive participation, creating a memorable and engaging experience for the wider community.
Interaction with Local Care Homes
As part of our Christmas outreach, we hosted a carol evening at a local care home. Over 20 church members participated, sharing carols and the Christmas story with residents.
It was particularly moving to see residents living with dementia engaging with familiar carols, singing along in their own way and reconnecting with meaningful memories.
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SIGNIFICANT DONATIONS - WITHIN OUR WIDER COMMUNITY:
In addition to supporting our church members and their families when required, our policy is to form partnerships with other local and international organisations where we can make a difference.
As a church we supported both local communities and wider UK-based charities, partnering with them to help achieve their important goals.
• Hope Central
Our donations assist Hope Central, a trusted local charity providing vital services such as foodbanks, debt counselling, addiction recovery, and job-seeking support.
- Just-Ice Poynton
We support this local organisation in its mission to bring freedom to survivors of exploitation and to combat modern slavery and human trafficking.
- Christian Concern
A UK-based evangelical advocacy organisation dedicated to promoting and protecting Christian values in public life. Their mission is to bring the love, justice, truth, freedom, and hope of Jesus Christ to the heart of society.
SIGNIFICANT DONATIONS - OVERSEAS COMMUNITY:
Our heart for mission extends beyond our local context. As part of our commitment to global compassion, we partner with trusted organisations where our giving can make a tangible difference. Our support spans humanitarian relief, spiritual outreach, and care for vulnerable communities.
We have supported AoG Missions , where missionaries serve in challenging and dangerous areas, providing love and practical and spiritual help to families in desperate need.
We also contribute to international ministries that impact the world through biblical training and guidance, such as Dr John Andrew ’s ministry and GenZeal under the leadership of Josh Green.
FINANCIAL
Our regular monthly income has remained stable and consistent throughout the review period. We are deeply thankful for the faithfulness, reliability, and generous financial support of our members.
The Trustees extend their sincere gratitude to the Treasury Team for their dedicated and above-andbeyond efforts in supporting the Church Charity, with special thanks to the late Pauline Hague, Mike Hughes, and Andrew Allan (Charity Treasurer).
FUTURE PLANS
The Church Charity seeks to continue to develop our work in the life of our church and the wider community, and to that end, we are looking at the structures and staffing needed to achieve this. Looking to the future, we need to provide facilities for the new church plant in Handforth and its associated community projects.
We continue to expand our reach and impact lives for the good, as we pursue our charitable objectives.
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FINANCIAL REVIEW
FINANCIAL POSITION
Funding sources & donations
The vast bulk of our income continues to be the "giving" by our members for which we are grateful. We also have some hire income from the Hockley Centre, and the rental income from the flats at 311 Park Lane.
RESERVES POLICY
Financial Reserves
As stated in our Accounts, any surplus we make goes to help us to build and maintain a sensible level of reserves, as per the Charity Commission guidelines for the "prudent charity". Thereafter funds are being held for planned expenditure, church multiplication and ongoing essential maintenance with the possibility of new premises at some stage.
Our current building has served us well, but the main building is now over 170 years old, so we seek to maintain a balance between keeping our premises in good order while looking also to the future.
Investments
Our four-part investment strategy continues to be:
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1) Immediate Access funds - in the current account.
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2) Short Term funds - in a 35 Day access account (for projects etc)
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3) Medium Term funds – in a reserve account with 90-day access
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4) Long Term funds – in an investment account with a one-year access
STRUCTURE, GOVERNANCE AND MANAGEMENT
GOVERNING DOCUMENT
PCF Church is an unincorporated Charitable Trust established by a deed dated 20 October 1993. A revised constitution, adopted on 17 January 2007, remains the current governing document.
TRUSTEES SELECTION METHODS
Trustees are appointed by the existing board in accordance with the Constitution. Consideration is given to church members who attend regularly, demonstrate spiritual maturity, bring relevant skills, and are committed to the ‘ Team ’ ethos.
New Trustees serve an initial period of service, reviewed after one year.
The Senior Pastor annually reviews with each Trustee their continued service.
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MANAGEMENT
The Church Council
The Church Council is the governing body of PCF Church, and every member of the Council is a charity trustee. It comprises the Senior Minister (Chairman) and other Ministers, together with such further members as the Council appoints in accordance with the Constitution.
An Annual General Meeting of church members is held to receive reports and accounts.
Connected Organisations
While autonomous, PCF Church is part of the Assemblies of God (AoG) movement, which provides doctrinal oversight, leadership accreditation, and national affiliation.
We are also active members of Churches Together in Poynton and the Evangelical Alliance.
Leadership Team
In the AoG tradition, AoG churches are minister-led. PCF Church is led by Senior Pastor Wayne Wilson, together with the Senior Leadership Team (Elders), supported by staff including:
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Clare Wilson (Associate Pastor),
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Josh Bull (Youth Pastor), and
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Leoni Gould (Worship Pastor).
Governance and legal responsibility rest with the Church Council (the charity trustees), whose office bearers are:
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Wayne Wilson (Chairman),
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Simon Frank (Secretary),
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and Andrew Allan (Treasurer)
Risk Management
Trustees actively assess the major risks facing the charity and implement procedures to mitigate them. Church policies are reviewed regularly to ensure alignment with current Charity Commission and Government guidance.
Donations Policy
We aim to support trustworthy charitable organisations with similar values. We give preference to charities we know personally and who demonstrate effective use of funds with minimal administrative deductions.
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STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgments and accounting estimates that are reasonable and prudent; and
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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 adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the board of trustees and signed on its behalf by.
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
S Frank (Secretary)
3 07 Date: . . . . . . . /. . . . . . / 2026
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Independent Examiner's Report To The Trustees Of Christian Life Fellowship
I report to the trustees on my examination of the accounts of Christian Life Fellowship (the Trust) for the year ended 31 December 2025.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination./
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
. . . . . . . . . . . . . . . . . . . . . . . .
Michael Spencer MAAT 65 Arnfield Road Withington Manchester M20 4AG
3 07 Date: . . . . . /. . . . . . / 2026
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Statement of Financial Activities
The notes on pages 19 to 31 form part of these financial statements.
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Comparative Statement of Financial Activities
The notes on pages 19 to 31 form part of these financial statements.
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Statement of Financial Position
The financial statements were approved by the board of trustees and were signed on its behalf by:
. . . . . . . . . . . . . . . . . . . . . . . .
Wayne Wilson Chairman of Trustees
3 07 . . . . . . /. . . . . / 2026 Date
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NOTES TO THE FINANCIAL STATEMENTS
1. General Information
Christian Life Fellowship is an unincorporated charity registered with the Charity Commission, registered charity number 1051796 . The principal address is 307 Park Lane, Poynton, Stockport, Cheshire, SK12 1RJ.
2. Statement of Compliance
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
3. Accounting Policies
3.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention.
The charity is a Public Benefit Entity as defined by FRS 102.
3.2. Going Concern Disclosure
The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.
3.3. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Revaluation reserve funds are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
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3.4. Incoming Resources
Recognition of income
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related expenditure
Where income has related expenditure the income and related expenditure is reported gross in the SoFA.
Donations and legacies
Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on donations and gifts
Income from tax reclaims is included in the SoFA at the same time as the gift/donation to which it relates.
Donated services and facilities
These are only included in income (with an equivalent amount in expenditure) where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income
This is included in the accounts when receivable.
Gains/(losses) on revaluation of fixed assets
This includes any gain or loss resulting from revaluing investments to market value at the end of the year.
Gains/(losses) on investment assets
This includes any gain or loss on the sale of investments.
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3.5. Donated Goods and Services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
3.6. Resources Expended
Recognition of expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on raising funds
These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs.
Expenditure on charitable activities
These comprise the costs incurred by the Charity in the delivery of its activities and services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable
All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs
These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure
These are support costs not allocated to a particular activity.
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3.7. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% Straight line (unless revalued in the year) Plant & Machinery 30% Reducing balance Fixtures & Fittings 20% Reducing balance
3.8. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.
3.9. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the charity. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the statement of financial activities so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the statement of financial activities as incurred.
3.10. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
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3.11. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating surplus.
3.12. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
3.13. Pensions
The charity operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
The charity runs an autoenrollment pension scheme with NEST for current employees and pays into a private pension for two employees.
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4. Income from Donations and Legacies
5. Income from Other Trading Activities
6. Investment Income
7. Other Income
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Christian Life Fellowship – Charity No: 1051796 Trustees' Report & unaudited Accounts ended: 31 December 2025
8. Analysis of Expenditure
9. Support Costs
10. Independent Examiner's Remuneration
11. Staff Costs
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Christian Life Fellowship – Charity No: 1051796 Trustees' Report & unaudited Accounts ended: 31 December 2025
12. Average Number of Employees
Average number of employees during the year was: 5 (2024: 5)
13. Tangible Assets
14. Investment Property
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15. Debtors
16. Current Asset Investments
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Christian Life Fellowship – Charity No: 1051796 Trustees' Report & unaudited Accounts ended: 31 December 2025
17. Creditors: Amounts Falling Due Within One Year
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
18. Loans
An analysis of the maturity of loans is given below:
19. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £9,953 (2024: £9,082).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
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20. Movement in Funds
Revaluation reserve: Represents the amount by which land and buildings exceed their historical cost. Restricted funds:
Mission: Ministries, missionaries and mission generally. Church Plant: A new church congregation in Handforth. Special Events: Varies from year to year.
Youth Work: Limitless Christian youth camp and other activities.
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Christian Life Fellowship – Charity No: 1051796 Trustees' Report & unaudited Accounts ended: 31 December 2025
21. Transactions with Trustees
The following trustees have been paid remuneration or have received other benefits from the charity or related entity:
22. Related Party Disclosures
Clare Wilson
Spouse of trustee
Salary (including a defined contribution pension) of £25,333 (2024 £24,385) for her pastoral work and general management.
Catriona Allan
Spouse of trustee
Defined benefit pension of £7,277 (2024 £7,037).
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Christian Life Fellowship – Charity No: 1051796 Trustees' Report & unaudited Accounts ended: 31 December 2025
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
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