REGISTERED CHARITY NUMBER: 1052555
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2024
for
Bethel Christian Centre
The Dream Centre
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX

Bethel Christian Centre
The Dream Centre
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7 to 11
Detailed Statement of Financial Activities
12 to 13

Bethel Christian Centre
The Dream Centre
Re
ort of the Trustees
for the Year Ended 31 March 2024
The trustees present their report with the financial statements of the charity for the year ended
31 March 2024. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The main objectives of the charity remain those of the proclamation and furtherance of the
Christian gospel message.
Public benefit
The board of trustees (known as the church council) is satisfied with the performance of the charity
during the year and in planning the activities the trustees have had regard to the Charity
Commission's guidance on public benefit.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Throughout the year under review, the principal activities have been those of Christian fellowship,
the declaration of the Christian gospel and the promotion of Christian mission both nationally and
internationally.
Together with other local churches. the charity has supported other Christian initiatives during the
year.
FINANCIAL REVIEW
Principal funding sources
The Church raises most of the general funds it needs to cary on its activities from within its own
membership and congregation.
Reserves policy
The trustees consider the level of reserves appropriate to the charity's needs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document, a deed of trust and constitutes an
unincorporated charity.
Recruitment and appointment of new trustees
The power to appoint or remove a trustee is vested in the trustees.
Organisational structure
The management of the charity is by a church council, which has the power, by simple majority
vote. to appoint holding trustees who stand possessed of the property of the trust.
The current holding trustees are as follows:
Mr A Duffield
Mr D Warrington
Mrs D Warrington
Page 1

Bethel Christian Centre
The Dream Centre
Re
ort of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Wider network
The charity remains in fellowship and relationship with the churches which form the Assemblies of
God in Great Britain whose National Ministry is located in Mattersey, Doncaster, DN10 5HD.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1052555
Principal address
King Street
Droylsden
Manchester
M43 6TR
Trustees
Rev A Higginson
P Clark
P A K Duffield
Mrs T B Songo
Independent Examiner
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX
Approved by order of the board of trustees on
behalf by..
25111124
and signed on its
P Clark - Trustee
Page 2

Inde
endent Examiner's Re
Bethel Christian Centre
ort to the Trustees of
Independent examiner's report to the trustees of Bethel Christian Centre
I report to the charity trustees on my examination of the accounts of Bethel Christian Centre (the
Trust) for the year ended 31 March 2024.
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
Act and in carrying out my examination I have followed all applicable Directions given by the
Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
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:
accounting records were not kept in respect of the Trust as required by Section 130 of the
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and
content 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 COn￿rnS 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.
Gracian Daniel-sam ACA
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX
Date:
04112124
Page 3

Bethel Christian Centre
The Dream Centre
Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
101.982
101.982
105.024
Investment income
5,880
5,880
1,743
Total
107,862
107,862
106,767
EXPENDITURE ON
Charitable activities
Ministry and mission
38,768
38.768
40.271
Other
61.155
61.155
33.644
Total
99,923
99,923
73,915
NET INCOME
7.939
7.939
32.852
RECONCILIATION OF FUNDS
Total funds brought forward
335.166
2.451
337.617
304.765
TOTAL FUNDS CARRIED FORWARD
343.105
2.451
345.556
337,617
The notes form part of these financial statements
Page 4

Bethel Christian Centre
The Dream Centre
Balance Sheet
31 March 2024
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
fund
fund
Notes
FIXED ASSETS
Tangible assets
40.809
40,809
46.305
CURRENT ASSETS
Debtors
Prepayments and accrued income
Cash at bank and in hand
15,433
3.165
285.193
15.433
3.165
287.644
1.964
2,885
287,669
2.451
303.791
2.451
306.242
292.518
CREDITORS
Amounts falling due within one year
(1,495)
(1,495)
(1,206)
NET CURRENT ASSETS
302,296
2,451
304,747
291,312
TOTAL ASSETS LESS CURRENT
LIABILITIES
343,105
2,451
345,556
337,617
NET ASSETS
343.105
2.451
345.556
337.617
The notes form part of these financial statements
Page 5
continued...

Bethel Christian Centre
The Dream Centre
Balance Sheet - continued
31 March 2024
FUNDS
Unrestricted funds
Restricted funds
343,105
2,451
335,166
2,451
TOTAL FUNDS
345,556
337,617
The financial statements were approved by the Board of Trustees and authorised for issue on
..25].11124............................ and were signed on its behalf by:
A Higginson Trustee
P Clark - Trustee
P A K Duffield - Trustee
Th
T B Songo - Trustee
The notes form part of these financial statements
Page 6

Bethel Christian Centre
The Dream Centre
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102. 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. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds. it is probable that the income will be re￿iVed and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Freehold property
Fixtures and fittings
Computer equipment
not provided
20 % on reducing balan
200/0 on reducing balance
Taxation
The charity is exempt from tax on its charitsble activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specrfied by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the
charity's pension scheme are charged to the Statement of Financial Activities in the period
to which they relate.
Page 7
continued...

Bethel Christian Centre
The Dream Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
INVESTMENT INCOME
31.3.24
31.3.23
Deposit account interest
5.880
1.743
TRUSTEES. REMUNERATION AND BENEFITS
31.3.24
31.3.23
Trustees, salaries
Trustees, pension contributions to money purchase schemes
23.860
529
22,743
495
24.389
23.238
The above remuneration is in respect of Rev A Higginson in his role as minister of the
church and not in his role as a member of the church council.
Rev A Higginson is not part of any meetings involving discussions or decisions regarding his
remuneration or temis of employment.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year
ended 31 March 2023.
STAFF COSTS
The average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Ministry
Administration
No employees received emoluments in excess of £60,000.
Page 8
continued...

Bethel Christian Centre
The Dream Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
INDEPENDENT EXAMINER'S REMUNERATION
The following amounts were payable to the Independent Examiner during the year:
£594 to prepare the accounts in their final format and carry out the independent
examination.
£216 for payroll servI￿s.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Computer
equipment
Totals
COST
At 1 April 2023
Additions
18.011
33.150
163
103,514
154.675
163
At 31 March 2024
18,011
33,313
103,514
154,838
DEPRECIATION
At 1 April 2023
Charge for year
28.076
1,015
80,294
4,644
108,370
5,659
At 31 March 2024
29.091
84,938
114,029
NET BOOK VALUE
At 31 March 2024
18,011
4,222
18,576
40,809
At 31 March 2023
18,011
5,074
23,220
46,305
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other debtors
15,433
1,964
Page 9
continued...

Bethel Christian Centre
The Dream Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Other creditors
1,495
1.206
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
335.166
7,939
343.105
Restricted funds
Urgent needs fund
2,451
2,451
TOTAL FUNDS
337,617
7,939
345,556
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources Movement
expended
in funds
Unrestricted funds
General fund
107.862
(99,923)
7,939
TOTAL FUNDS
107.862
(99,923)
7,939
Comparatives for movement in funds
Net
movement
in funds
At
31.3.23
At 1.4.22
Unrestricted funds
General fund
302,314
32,852
335,166
Restricted funds
Urgent needs fund
2.451
2,451
TOTAL FUNDS
304.765
32,852
337,617
Page 10
continued...

Bethel Christian Centre
The Dream Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
106.767
(73,915)
32,852
TOTAL FUNDS
106,767
(73,915)
32,852
10. RELATED PARTY DISCLOSURES
Rev Anthony Higginson, a member of the church council. received wages and pension
contributions totalling £23,860 {2023: £22,743) for his employment as minister and not in his
role as a member of the church council.
Mrs Carol Higginson. wife of Rev Anthony Higginson, was employed by the church during
the year and received wages of £4,160 (2023: £4,160).
During the year, £1.234 (2023: £650) was paid to a building maintenance business for
various property repairs which was owned by Mr Ben Higginson, son of Rev Anthony
Higginson.
Mrs Emma Duffield. wife of Mr Paul Duffield. was employed by the church during the year in
an administrative
role and received wages of £3,250 (2023: £2.600).
During the year. £1.430 (2023: £1.120) was paid to a websitelgraphic design business for
goods and services which was owned by Mr Philip Clark, a member of the church council.
Mrs Andrea Clark. wife of Mr Philip Clark. was paid £784 (2023: £665) for administrative
services in a
self-employed capacity.
Mr Daniel Clark. son of Mr Philip Clark. was paid £100 (2023: £600) to carry out property
repairs for the
church.
Page 11

Bethel Christian Centre
The Dream Centre
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Donations and legacies
Offerings and tithes
Gift aid
Sundry income
72.492
25,771
3.719
74,617
25,730
4,677
101,982
105,024
Investment income
Deposit account interest
5.880
1.743
Total incoming resources
107,862
106,767
EXPENDITURE
Charitable activities
Trustees, salaries
Trustees, pension contributions
Wages
Worship
Training
Gifts to other ministries
Outreach expenses
Youth and children work
Hospitality and pastoral care
23,860
529
7.410
1,829
22,743
495
6,760
699
1,245
105
5,482
157
2,585
675
1,535
372
1,874
38,768
40,271
Other
Travel and motor expenses
Printing, stationery and advertising
Telephone and internet
Light and heat
Repairs and maintenance
Insuran
Professional fees
Sundry expenses
Bank charges
Depreciation of fixtures and fittings
Depreciation of equipment
5,375
216
2,746
11,466
3,818
350
2,441
53
133
1,268
5,778
186
2,808
9.199
36,747
2.328
3,335
217
92
1.015
4,644
61,155
33,644
This page does not form part of the statutory financial statements
Page 12

Bethel Christian Centre
The Dream Centre
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
Total resources expended
99,923
73,915
Net income
7.939
32,852
This page does not form part of the statutory financial statements
Page 13