2025-03-31-accounts - International Harvest Church Newcastle

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Registered Charity Number 1052178

INTERNATIONAL HARVEST CHURCH NEWCASTLE

REPORT AND ACCOUNTS For the year ending 31 March 2025

INTERNATIONAL HARVEST CHURCH NEWCASTLE TRUSTEES’ REPORT For the year ended 31 March 2025

The Trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name International Harvest Church Newcastle Charity registration number 1052178 Registered office International Harvest Church, Stanhope Street, Newcastle upon Tyne NE4 5JH

Trustees

The Trustees of International Harvest Church Newcastle during the period and to the date of signing this report are as follows:

Clive Charles Harding Andrew William Meldrum Bowie John Musa Kamara Andrew James Charlton Benjamin Collum Doherty

Independent Examiner

Pete O’Hara FCA, Chartered Accountant, 26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

The Trust was established by a Trust Deed of 1 July 1957, but, pursuant to a Scheme of the Charity Commission for England and Wales, a Declaration of Trust was executed in 1993 under which the long leasehold property invested in The Trustees of International Harvest Church and the current property of the church vested in the Church Council under a Declaration of Trust was executed in the form of the Assemblies of God Model Deed prescribed under that Scheme.

The Model Deed provides that the property of the church shall be used for the furthering of the Objects of the church and for no other purpose.

Charitable Purpose

International Harvest Church (IHC) Newcastle’s charitable objects are to advance the Christian faith; relieving sickness and financial hardship and to advance education.

TRUSTEES’ REPORT

INTERNATIONAL HARVEST CHURCH NEWCASTLE

For the year ended 31 March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT (CONTINUED)

Structure and Governance

The Trustees of the Charity form the body known as the Church Council. Ideally the membership of this body shall be between six and ten in number (and never fewer than three). The governing document allows for the remuneration of Trustees, but they must not be in a majority.

New Trustees can be proposed by any current Trustee and then discussed by the whole Church Council. Such a discussion would look at the needs of the role and the existing team, and the relative merits of the proposed candidate.

Generally, Trustees are selected from the leadership team known as the Primary 12, who provide spiritual oversight to the Church. We recognise that this is a somewhat narrower group but believe there should be a consistency between the spiritual leadership of the church and the organisational leadership of the Charity.

OBJECTIVES AND ACTIVITIES

Objectives and Aims

The objects of the church are, for the benefit of the public, to:

(i) advance the Christian faith 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;

(ii) 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 may think fit; and

(iii) 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.

In achieving these objects, the church has organized itself in small groups known as cell (City) groups. This follows the G12 model, which emphasizes the four components of win, consolidate, disciple and send.

Health & Safety

To provide adequate control of the health and safety risks arising from our work activities;
To consult with our personnel on matters affecting their health and safety;
To provide and maintain safe plant and equipment;
To ensure safe handling and use of substances;
To provide information, instruction and supervision for personnel;
To ensure all personnel are competent to do their tasks, and to give adequate training;
To prevent accidents and cases of work-related ill health;
To maintain safe and healthy working conditions; and
To review and revise this policy as necessary at regular intervals.

TRUSTEES’ REPORT

INTERNATIONAL HARVEST CHURCH NEWCASTLE

For the year ended 31 March 2025

OBJECTIVES AND ACTIVITIES (CONTINUED)

Investment Policy

All funds raised by IHC are invested directly into the operational activities of the charity in order to achieve its stated aims. Our cash reserves are kept in an interest-bearing account, and, where possible and appropriate, other investment options will be considered.

Public Benefit

The Trustees understand and have discussed the implications of the provisions of the Charities Act 2006, which state that all charities must demonstrate that they are established for public benefit and have had due regard to the public benefit guidance issued by the Charity Commission. The Trustees believe that the charity meets both key principles.

Principle 1 - There must be an identifiable benefit, or benefits.

IHC Newcastle’s activities create opportunities for people to explore the Christian faith and find the freedom that comes from a personal relationship with Jesus. We teach and educate people on how they can do this personally. In addition, IHC also provides teaching on how to improve communication between people and other ways to strengthen families and communities and live as responsible citizens in society.

Principle 2 - Benefit must be to the public, or a section of the public.

Engagement in IHC Newcastle’s public activities (including our Sunday Services) is open to the entire public. We work to maintain links with our local community and have hosted local community events as part of this service and benefit to the local community. For example, up to 29 children from 17 families attend our parent and toddler group, and about 10-15 people (mostly senior citizens) from the local area and around Newcastle attend our Wednesday afternoon meetings for fellowship, friendship and food. Also, about 100 people attended a Christmas event for the Spanish-speaking (Latino) community within our church and beyond. Furthermore, a recent initiative is to provide children from a nearby estate, with breakfast when they attend our Sunday morning service.

IHC Newcastle’s beneficiaries are therefore entirely appropriate to its aims and the public benefits from its work. All these benefits are clear, evidenced and relate directly to IHC Newcastle’s aims. In addition, the Trustees do not consider that any significant detriment or harm flows from IHC Newcastle’s work.

The Charity's grant making policies

The charity does not operate an ongoing, open programme for grant-making.

The contribution of volunteers

The charity makes extensive use of volunteers to support its activities.

INTERNATIONAL HARVEST CHURCH NEWCASTLE TRUSTEES’ REPORT

For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE

Summary of the main achievements of the charity during the year

Our word/theme for the year 2024 was “taking ground”, with a focus on five areas: outreach (to people and communities around us); young people and kids; prayer and life in the Holy Spirit; discipleship (equipping members to better serve God, others and be agents of positive change in their communities); and purchasing the freehold of our land.

The 2024/25 financial year started with this focus, and the activities and events we organised in pursuant of the objectives of the Charity emphasised and encouraged the need for ‘taking ground’ in those five priority areas, both as a community and as individuals.

We continued our regular weekly activities, which are open to members of the public. These included: Sunday services, small (city) groups meetings and activities for discipleship and empowerment, youth and teens weekly meetings; parent and toddler group (Little Village) and Wednesday midweek meeting for members of the community, and regular breakfast club for children from a nearby estate.

In addition to these, and in line with our “taking ground” initiatives, we undertook the following:

We worked with other churches and charities in with the aim of distributing a copy of the Explore Magazine about the life of Jesus, to every home in the city. This was part of the Explore Initiative, which is sponsored by Good News for All (a branch of Gideons International). Our participation in this initiative resulted in visits to over 4000 homes in areas around our church building, and in the Denton area of the city.
We organised generational, family-focused and personal growth training events on marriage, parenting, the relevance of the Bible in our contemporary world, personal communication through the Life Languages communication tool, youth, men’s and women’s encounters, and other activities such as a Christmas event for Spanish-speaking members of our church community. An average of at least 50 people attended these training events and about 100 people attended the Christmas event.
We invested in and supported two individuals to participate in dedicated discipleship training with YWAM (Youth With A Mission), to equip them for leadership within our church
We intensified fund-raising activities (which started towards the end of the previous financial year) to raise funds towards the purchase of the freehold of our land and during this financial year we raised almost £100k towards this initiative.

In addition to the regular and theme-focused activities we also participated in online and in-person international meetings and conferences to encourage and enhance the spiritual and social development of our members through the teaching, inspiration, and connections that these events provide.

As part of our objective to minister to the needs of the whole person and to assist in challenging situations, we provided financial and pastoral support to individuals and families through our city groups and other individual contacts from the Senior Pastors and Leadership of the Church.

INTERNATIONAL HARVEST CHURCH NEWCASTLE

TRUSTEES’ REPORT

For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

We also contributed to the work of other organisations and activities such as the UK G12 Group of churches, our parent G12 Church in Bogota, Colombia, and the Christian Institute (a Newcastle upon Tyne based charity). We raised funds and/or supported the work of the following organisations, whose activities are broadly in line with our objectives as a charity:

Churches in Ukraine to support their work in relocating and feeding members in their congregations who have been affected by the war with Russia. The regular reports from our contact in Ukraine are a great encouragement on how our donations are making a positive impact in meeting the needs of many people.
Good News for Everyone (formerly Gideons) as part of our involvement in the Explore Initiative.
The Newcastle Food Bank, to support their on-going efforts to providing emergency food supplies to people in the west of the city and beyond.
The Christian Union at Newcastle University, to assist them in organising activities for students.

We continued with our international links and investment in the training of people. Over the past year, we maintained our connections with churches in Colombia, Sweden, Germany and other parts of the UK (e.g., Leeds, Reading, London, Windsor). This was through conference attendance, ministry visits (Colombia, Germany) and visiting speakers (Sweden). Investment in our Life Languages (LL) Certified trainers continue to provide opportunities to train church members, people from other churches and organisations in the UK and overseas, to understand their communication styles. LL identifies a person’s preferred way of communicating and helps people to improve inter-personal communications between individuals, spouses, and team members. We are grateful that this has been a great tool in day-to-day life that has been appreciated by many.

To sustain the effectiveness of our online activities, and safeguarding of children during our Sunday services, we continued with investments in IT including computers, music and Audio-Visual equipment and related software (e.g., new safeguarding software) and subscriptions, and continued our subscriptions to services such as Stream Yard, Zoom, and Church Suite.

We made repairs and improvements to the building, and repairs and redecoration of the church flat; carried out an Asbestos Management Survey and re-laid the pavements around the entry/exit points to our building to improve accessibility for mobility impaired people as well as improving egress from the fire exits. We also commissioned the design and specification for accessible toilets and obtained Building Regulations Approval for their construction. Alongside these developments we made significant progress with our negotiations to purchase the freehold of our land from the leaseholder, Newcastle City Council.

The charity continues to retain the services of Pastors Clive and Sally Harding. We continue to employ Alicia Graham and Douglas Graham as part-time Pastors (Youth) (0.4FTE), a part-time (0.2FTE) Finance Assistant, Fungying Koshy, and a part-time (0.2FTE) Media and Events Coordinator, Charis Doherty. Our part-time (0.2FTE) Office and Building Co-ordinator, Rosalyn Vinton, who faithfully served the charity for five-and-half years, resigned her position during this financial year, to pursue other interests. Her duties were reassigned to the Finance Assistant and Media and Events Co-ordinator.

INTERNATIONAL HARVEST CHURCH NEWCASTLE TRUSTEES’ REPORT For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Summary of the main achievements of the charity during the year (Cont.)

In summary, we consider the year 2024-25 to have been a good year. The fundraising activities to support other worthy causes and for the purchase of the freehold were particularly uplifting and impactful both to our members and affected beneficiaries at large. We continue to see growth, especially in our children and young people. We continue to transform lives and provide a service to the community, development and consolidation of international links and further progress in making improvements to the building.

The Trustees are grateful both to God and to the generous giving of its members and volunteers who made this possible.

Financial Review

The result for the year is an overall surplus of £102,925 (2024: Deficit of £3,617). However, this includes a surplus on Restricted Funds for the year of £52,929, reflecting donations received towards the future purchase of the freehold of the church land. Consequently, the unrestricted surplus for the year is £49,996 (2024: Deficit £14,346).

The unrestricted deficit will be deducted from existing Unrestricted Reserves carried forward from the previous year end, leaving a balance on Unrestricted Funds at 31 March 2025 of £439,569 (2024: £389,573).

The Trustees have agreed to designate a further £15,617, representing Gift Aid on donations made specifically towards the future purchase of the freehold of the church land.

Free Reserves, defined as total non-designated Unrestricted Reserves, excluding the value of tangible fixed assets, are therefore £151,264.

The Trustees consider the financial performance of the charity to be satisfactory. We have continued to have a stable financial performance, with sufficient income being raised to cover all our expenditure. We have encouraged and seen an increase in gift-aid giving and the regular and generous online giving of most members continue to sustain our income. The use of portable card machines is further enhancing the giving of members.

Surpluses from previous financial years were invested in building improvements, and ring-fenced for the purchase of the freehold of our land, while also ensuring that enough reserves were maintained in keeping with our reserves policy.

Investment Policy

The charity currently invests surplus cash funds only via a variety of interest-bearing deposit accounts.

It holds different accounts in one bank to both maximize interest receivable and to, as far as practicable, hold funds within the financial compensation limit for each institution.

INTERNATIONAL HARVEST CHURCH NEWCASTLE

TRUSTEES’ REPORT

For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Reserves Policy

The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission.

The Trustees aim to firstly hold a level of Unrestricted Reserves, excluding Tangible Fixed Assets, which enables the charity to have sufficient financial resources to meet various liabilities which would crystallise if IHC Newcastle were unable to continue operating. At present, the Trustees estimate that the Unrestricted Reserves required for such purposes amount to approximately £30,000 (or two months of operating costs).

The Trustees have agreed to designate £15,617, representing Gift Aid on donations made specifically towards the future purchase of the freehold of the church land.

IHC Newcastle currently holds ‘free’ Unrestricted Reserves, defined as total non-designated Unrestricted Reserves, excluding the value of tangible fixed assets, of £151,264 at 31 March 2025, which includes the above £30,000, thereby providing a degree of additional contingency to ensure that the charity can run efficiently and meet the needs of the beneficiaries.

The majority of the additional sums held are held by the charity toward the intended purchase of the freehold of the land occupied by IHC and further known refurbishment projects.

This policy will be reviewed by the Trustees on an annual basis as part of the charity’s budgeting `processes.

Risk Management

The Trustees of the charity regularly review the major governance, operational and financial risks which the charity faces as part of its annual business planning process and confirm that systems have been established to mitigate these risks.

IHC Newcastle has a risk management strategy in place which comprises:

an ongoing review of the strategic risks the charity may face via the strategic plan;
the establishment of planned action by trustees, systems and procedures to mitigate risks identified;
the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.

The Trustees are satisfied that appropriate financial systems and controls are in place.

The Trustees consider the key risks facing the charity currently to be:

Reduction in donations because of cost-of-living increases for our members including high inflation, and energy costs
Increased operating costs because of high energy costs and inflation
An incident in respect of children or vulnerable adults
Safeguarding issues relating to domestic abuse
Safety of attendees in the building

INTERNATIONAL HARVEST CHURCH NEWCASTLE

TRUSTEES’ REPORT

For the year ended 31 March 2025

ACHIEVEMENTS AND PERFORMANCE (CONTINUED)

Risk Management (Cont.)

The Trustees have managed the potential impact of these risks by ensuring that:

Prudent budgets have been set for the next financial year
The charity maintains as low an operational cost-base as possible
Regular management accounts are provided to the trustees, showing the performance against budget
Reserves policies have been adopted which provide an appropriate amount of uncommitted Reserves which will always enable the charity to meet all its liabilities even if income targets are not achieved
A nominated safeguarding lead, two deputy leads and a safeguarding policy are in place and training of volunteers is provided
The charity is actively working to increase our base of support and donations

PLANS FOR FUTURE PERIODS

IHC will continue its regular activities, which include discipleship and personal evangelism, small (city) group activities and outreach to the city of Newcastle upon Tyne and beyond. Following on from the year for “taking ground” in 2024, our word for 2025 is “Different” – and during the next financial year, we will focus on consolidating and building on the gains from the previous year, and with a different attitude and perspective that reflects the possibilities that are in God.

Ongoing maintenance and further improvements will be made to the building to ensure the safety, wellbeing, and comfort of users, especially with respect to improving accessibility, and we will explore the possibility of implementing other long-standing building projects where possible. In addition, we will continue with the negotiations to purchase the freehold on the land we currently lease from Newcastle City Council and we will continue our fundraising activities until the completion of the purchase.

The Trustees will continue to review the staffing needs of IHC to ensure that there is optimum deployment of the right people to service the needs of IHC. Alongside staffing, we will also seek to further develop an effective pool of volunteers to support paid staff.

We are very grateful for the regular giving of IHC members, which is the main source of funds for all our activities. We will continue to encourage more generosity in the coming year.

INTERNATIONAL HARVEST CHURCH NEWCASTLE

TRUSTEES’ REPORT

For the year ended 31 March 2025

RESPONSIBILITIES OF THE TRUSTEES

The Trustees shall manage the business of the Charity and may exercise all the powers of the Charity unless restricted by the Charities Act or the constitution of the Charity.

The Trustees are responsible for the preparation of the financial statements for each financial year which show a true and fair view of the state of affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparation of the financial statements the Trustees should follow best practice and:

Select suitable accounting policies and apply them.
Make judgements and exercises that are reasonable and prudent.
Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue on that basis.

The Trustees are responsible for maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity.

The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005 by the Charities Commission England and Wales).

Signed on behalf of the Trustees

John Musa Kamara Trustee

8 September 2025

INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS ON THE UNAUDITED ACCOUNTS OF INTERNATIONAL HARVEST CHURCH NEWCASTLE LIMITED FOR THE YEAR ENDED 31 MARCH 2025

I hereby report to the Trustees/Members of International Harvest Church Newcastle (Charity Registration Number 1052178) on the accounts for the year ended 31 March 2025 set out on pages 12 to 22.

Respective The charity's Trustees are responsible for the preparation of the accounts. The responsibilities of charity’s Trustees consider that an audit is not required for this year under trustees and examiner section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. Basis of independent Having satisfied myself that the accounts of the Company are not required to examiner’s statement be audited and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's Since the charity’s gross income exceeded £250,000, your examiner must be a statement 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 Institute of Chartered Accountant in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the charity as required; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements 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; or
the accounts have not been prepared in accordance with the methods or principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)).

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.

8 September 2025

Pete O’Hara, FCA, Chartered Accountant

26 La Sagesse, Jesmond, Newcastle upon Tyne NE2 3AF

INTERNATIONAL HARVEST CHURCH NEWCASTLE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Note Income Income from Investments 2 Donations & Legacies 3 Income from Charitable Activities 4 Total Income Expenditure Cost of Raising Funds 5 Expenditure on Charitable Activities 6 Total Expenditure Net Income/(Expenditure) 7 Funds brought forward Funds carried forward 13, 14	Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 3,054 - 3,054 2,158 327,025 86,721 413,746 291,911 11,091 - 11,091 514
	341,170 86,721 427,891 294,583 7,501 - 7,501 2,438 283,673 33,792 317,465 295,762
	291,174 33,792 324,966 298,200
	49,996 52,929 102,925 (3,617) 389,573 21,201 410,774 414,391
	£439,569 £74,130 £513,699 £410,774

The notes on pages 14 to 22 form part of the financial statements.

All of the activities of the company are classed as continuing.

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

INTERNATIONAL HARVEST CHURCH NEWCASTLE STATEMENT OF FINANCIAL POSITION/BALANCE SHEET

AS AT 31 MARCH 2025

		2025	2024
	Notes	£	£
Fixed Assets
Tangible Fixed Assets	9	272,688	288,977
Current Assets
Debtors	10	78,813	7,426
Cash At Bank & In Hand		174,177	122,370
		252,990	129,796
Creditors – Amounts Falling Due Within 1 Year	11	(11,979)	(7,999)
Net Current Assets/(Liabilities)		241,011	121,797
Total Net Assets	12	£513,699	£410,774
Represented by:
Unrestricted Reserves - General	12, 13	423,952	389,573
Unrestricted Reserves - Designated		15,617	-
Unrestricted Funds - Total		439,569	389,573
Restricted Reserves	12, 13	74,130	21,201
		£513,699	£410,774

The notes on pages 14 to 22 form part of the financial statements.

These financial statements were approved and signed by a Member of the Board of Trustees on 8 September 2025.

John Musa Kamara Trustee

INTERNATIONAL HARVEST CHURCH NEWCASTLE NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

Basis of Preparation

These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation Status

IHC Newcastle is a Charity registered under the 1960 Charities Act and is accorded exemption from liability to taxation on its income under S505 Income and Corporation Taxes Act 1988.

Going Concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Cash Flow Statement

The Directors have taken advantage of the provisions of the Financial Reporting Standard Number 1, which exempts small entities from the need to prepare a cash flow statement.

Fund Accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the purposes of the charity.

Designated funds are unrestricted funds earmarked by the trustees for specific purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

INTERNATIONAL HARVEST CHURCH NEWCASTLE NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (Continued)

Income

All income is included in the statement of financial activities when the charity is entitled to the income, any performance related conditions attached have been met or are fully within the control of the charity, the income is considered probable and the amount can be quantified with reasonable accuracy.

The following specific policies are applied to particular categories of income:

Donations and legacy income is received by way of donations, legacies, grants and gifts and is included in full in the Statement of Financial Activities when receivable. Where legacies have been notified to the charity but the criteria for income recognition have not been met, the legacy is treated as a contingent asset and disclosed if material.
Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Investment income is included when receivable.
Income from charitable trading activity is accounted for when earned.
Other income is accounted for when receivable.

Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of raising funds comprise the costs associated with attracting donations, grants and legacies and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Operating Leases

The charity classifies the lease of certain types of equipment as operating leases as the title to the equipment remains with the lessor. Rental charges are charged against income on a straight-line basis over the period of the lease.

INTERNATIONAL HARVEST CHURCH NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies (Continued)

Tangible Fixed Assets and Depreciation

Depreciation is provided on any fixed assets at rates calculated to write off the assets over their remaining useful lives as follows:

Land & Buildings – 2% straight line
Leasehold Property Improvements – 2% straight line
Equipment - 20% straight line

A full year’s depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal.

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

2. Income from Investments

Interest on cash deposits	Unrestricted Funds £ Restricted Funds £ 2025 £ 2024 £ 3,054 - 3,054 2,158
	£3,054 £- £3,054 £2,158

The 2024 total of £2,158 was solely attributable to Unrestricted Funds.

INTERNATIONAL HARVEST CHURCH NEWCASTLE NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

3. Income from Grants, Donations & Legacies

Donations Church Land Fund External Organisation Support Uncovenanted Offerings Deeds of Covenant and Gift Aid	Unrestricted Funds £ Restricted Funds £ 2025 £ 2024 £ - 82,295 82,295 9,398 - 4,426 4,426 3,683 79,562 - 79,562 64,622 247,463 - 247,463 214,208
	£327,025 £86,721 £413,746 £291,911

Of the 2024 total of £291,911, £277,399 was attributable to Unrestricted Funds and £14,512 to Restricted Funds.

4. Income from Charitable Activities

Life Languages/Encounters/Lifeclass Other Earned Income	Unrestricted Funds £ Restricted Funds £ 2025 £ 2024 £ 10,459 - 10,459 394 632 - 632 120
	£11,091 £- £11,091 £514

The 2024 total of £514 was solely attributable to Unrestricted Funds.

5. Expenditure on Raising Funds

Little Village/Toddlers Life Languages Encounters/Lifeclass	Unrestricted Funds £ Restricted Funds £ 2025 £ 2024 £ 573 - 573 - 2,232 - 2,232 1,014 4,696 - 4,696 1,424
	£7,501 £- £7,501 £2,438

The 2024 total of £2,438 was solely attributable to Unrestricted Funds.

INTERNATIONAL HARVEST CHURCH NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

6. Expenditure on Charitable Activities

Direct Activity Costs Religious Activities External Organisation Support G12 International Support Pastors’ Fees Pastors’ Expenses Pastors’ Conference Attendance & Training Support Costs Staff Costs Premises & Refurbishment Costs General Office & Running Costs Governance Costs Independent Examiner’s Fees Payroll Processing & Advice Legal & Professional Fees	Unrestricted Funds £ Restricted Funds £ Total 2025 £ Total 2024 £ 19,364 4,426 23,790 24,531 7,200 - 7,200 8,199 7,040 - 7,040 18,000 105,627 - 105,627 101,565 10,710 - 10,710 9,622 4,072 - 4,072 1,184 50,361 - 50,361 45,329 34,817 - 34,817 46,471 41,680 - 41,680 36,697 2,340 - 2,340 2,340 462 - 462 504 - 29,366 29,366 1,320
	£283,673 £33,792 £317,465 £295,762

	Of the 2024 total of £295,762, £291,979 was attributable to Unrestricted	Funds and £3,783	Funds and £3,783
	to Restricted Funds.
7.	Net Income/(Expenditure)
		2025	2024
		£	£
	Net income/(expenditure) is stated after charging/(crediting):
	Depreciation of owned Fixed Assets	16,688	17,853
	Independent Examiner’s Fees – current year	2,340	2,340
8.	Staff Costs & Trustees’ Remuneration
		2025	2024
		£	£
	Gross Salary Costs	49,291	44,824
	Employer’s National Insurance	-	-
	Employer’s Pension Contributions	1,070	505
		£50,361	£45,329

INTERNATIONAL HARVEST CHURCH NEWCASTLE NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

8. Staff Costs & Trustees’ Remuneration (Cont.)

No employee received remuneration of more than £60,000 during the year (2024 - Nil).

The average number of staff employed during the year, calculated as full-time equivalents, was as follows:

quivalents, was as follows:
	2025	2024
	No	No
Administrative Support	2	2

Key Management Personnel, defined as the Pastors, received remuneration of £105,627 (2024: £101,565) in the year.

In accordance with the charity’s constitution, Mr C Harding, a Trustee of the charity during the year, was paid £55,062 (2024: £52,993) for his professional services, provided to the church on an arms-length basis.

In the year to 31 March 2024, in accordance with the charity’s constitution, Mr A Bowie, a Trustee of the charity during the year, was paid £2,017 for his professional services, provided to the church on an arms-length basis.

No other remuneration has been paid to any Trustees in the year. Travel and subsistence expenses of £41 (2024: £Nil) were reimbursed to 1 Trustees in respect of their work on behalf of the charity.

9. Tangible Fixed Assets

Cost At 1 April 2024 Additions in year At 31 March 2025 Accumulated Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net Book Value At 31 March 2025 At 1 April 2024	Land & Buildings £ Office, ICT & Musical Equipment £ Leasehold Property Improvements £ Total Fixed Assets £ 374,445 74,432 241,104 689,981 - 399 - 399
	374,445 74,831 241,104 690,380 294,838 67,286 38,880 401,004 7,489 4,009 5,190 16,688
	302,327 71,295 44,070 417,692 £72,118 £3,536 £197,034 £272,688
	£79,607 £7,146 £202,224 £288,977

INTERNATIONAL HARVEST CHURCH NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

10. Debtors Prepayments Accrued Income Other Debtors – Freehold Land Purchase Deposit Other Debtors 11. Creditors – Amounts Falling Due Within 1 Year Accruals Other Taxes & Social Security Costs Other Creditors	2025 £ 2024 £ 3,233 3,388 5,252 4,038 70,000 - 328 -
	£78,813 £7,426 2025 £ 2024 £ 8,361 5,253 505 424 3,113 2,322
	£11,979 £7,999

12. Analysis of Net Assets between Funds

Fixed Assets Debtors Cash at Bank and In Hand Creditors – Amounts Due Within 1 Year	Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 272,688 - 272,688 288,977 78,813 - 78,813 7,426 100,047 74,130 174,177 122,370 (11,979) - (11,979) (7,999)
	£439,569 £74,130 £513,699 £410,774

INTERNATIONAL HARVEST CHURCH NEWCASTLE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

13. Analysis of Charitable Funds

Unrestricted Funds Charity General Fund Church Land Fund Restricted Funds External Support Fund Church Land Fund Total Funds	Fund at 1 April 2024 £ Incoming Resources in Year £ Resources Expended in Year £ Fund at 31 March 2025 £ 389,573 325,553 (291,174) 423,952 - 15,617 - 15,617
	389,573 341,170 (291,174) 439,569 - 4,426 (4,426) - 21,201 82,295 (29,366) 74,130
	21,201 86,721 (33,792) 74,130
	£410,774 £427,891 £(324,966) £513,699

Name of Designated Fund

Description, Nature & Purpose of the Re Fund

Church Land Fund

Gift Aid on Donations received towards the cost of purchasing the freehold of IHC’s current leasehold property

Name of Restricted Fund

Description, Nature & Purpose of the Restricted Fund

External Support

Donations received towards support for Ukraine and Food Banks

Church Land Fund

Donations received towards the cost of purchasing the freehold of IHC’s current leasehold property

14. Taxation

The company is a registered charity and no provision is considered necessary for taxation.

INTERNATIONAL HARVEST CHURCH NEWCASTLE NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

15. Related Party Transactions

During the year a total of £142,397 (2024: £132,402) was paid to related parties.

Persons receiving payment in the year were:

Mr C Harding, a Trustee of the charity, was paid for his professional services as Pastor of the Church;
Mrs S Harding, wife of Trustee Mr C Harding, was paid for her professional services as Pastor of the Church;
Mrs C Doherty, wife of Trustee Mr B Doherty and daughter of Trustee Mr C Harding, was paid for her services to the church;
Mrs A Graham, daughter of Trustee Mr C Harding and sister-in-law of Trustee Mr B Doherty, was paid for her services to the church;
Mr D Graham, son-in-law of Trustee Mr C Harding and brother-in-law of Trustee Mr B Doherty, was paid for his services to the church

16. Financial Commitments

No material financial commitments have been made in respect of future financial periods.

17. Operating Lease Commitments

At 31 March 2025 the charity had total commitments under non-cancellable operating leases as follows

Category Operating leases which expire: Within two to five years	Equipment £ 2,728