REGISTERED CHARITY NUMBER: 1052555 Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 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 2025 Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Page 1 to 2 3 4 5 to 6 7 to 11 Detailed Statement of Financial Activities 12 to 13
Bethel Christian Centre (The Dream Centre) Report of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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 carry 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 governing 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
ethel Christian Centr The Dream Centre Report of the Trustees for the Year Ended 31 March 2025 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 PAK Duffield Mrs TB Songo Independent Examiner Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 OBX Approved by order of the board of trustees on .15/01/2026 behalf by: ... and signed on its Phil Clark 21:48:41 GMT. P Clark - Trustee Page 2
Independent Examiner's Report to the Trustees of Bethel Christian Centre 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 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 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 2. 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 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. G. Amus Gracian Daniel-Sam (Jan 20, 2026 09:27:01 GMT) Gracian Daniel-Sam ACA Daniel Sam Limited Chartered Accountants 61 Plodder Lane Farnworth Bolton BL4 OBX Date: 20/01/2026 Page 3
Bethel Christian Centre (The Dream Centre) Statement of Financial Activities for the Year Ended 31 March 2025 Unrestricted Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies Investment income 2 Total EXPENDITURE ON Charitable activities Ministry and mission Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 99,428 6,849 106,277 - - 31.3.25 Total funds 99,428 6,849 106,277 44,199 31,857 76,056 30,221 - - 44,199 31,857 76,056 30,221 343,105 373,326 2,451 2,451 345,556 375,777 The notes form part of these financial statements Page 4 31.3.24 Total funds 101,982 5,880 107,862 38,768 61,155 99,923 7,939 337,617 345,556
Bethel Christian Centre (The Dream Centre) Balance Sheet 31 March 2025 FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Prepayments and accrued income Cash at bank and in hand Notes 6 7 CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS 8 Unrestricted Restricted fund fund 37,075 - 17,334 3,256 317,613 338,203 (1,952) 336,251 2,451 2,451 - 2,451 31.3.25 Total funds 37,075 17,334 3,256 320,064 340,654 (1,952) 338,702 31.3.24 Total funds 40,809 15,433 3,165 287,644 306,242 (1,495) 304,747 373,326 373,326 2,451 2,451 375,777 375,777 345,556 345,556 The notes form part of these financial statements Page 5 continued...
Bethel Christian Centre (The Dream Centre) Balance Sheet - continued 31 March 2025 FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 9 373,326 2,451 375,777 343,105 2,451 345,556 The financial statements were approved by the Board of Trustees and authorised for issue on ... and were signed on its behalf by: ..15/01/2026. Anthony Higginson ...... A Higginson - Trustee Phil Clark Phil Clark (Jan 15, 202621:48;41 GMT)... P Clark - Trustee 8X Paul Duffield (Jan 20, 2026 07:35:51 GMT) PAK Duffield - Trustee bi Songo (Jan 13, 2026 17:14:10 GMT) 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 2025 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 received 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 - not provided Fixtures and fittings - 20% on reducing balance Computer equipment - 20% on reducing balance Taxation The charity is exempt from tax on its charitable 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 specified 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 2025 INVESTMENT INCOME Deposit account interest TRUSTEES' REMUNERATION AND BENEFITS Trustees' salaries Trustees' pension contributions to money purchase schemes 31.3.25 6,849 31.3.24 5,880 4. 31.3.25 23,860 529 24,389 313.24 23,860 529 24,389 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 terms of employment. Trustees' expenses There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows: Ministry Administration 31.3.25 1 2 31.3.24 1 2 3 3 No employees received emoluments in excess of £60,000. Page 8 continued...
Bethel Christian Centre (The Dream Centre) lotes to the Financial Statements - continuer or the Year ended 31 March 202 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 services. 6. TANGIBLE FIXED ASSETS COST At 1 April 2024 Additions At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 Freehold property 18,011 - 18,011 : - 18,011 18,011 Fixtures and fittings £ 33,313 900 34,213 29,091 919 30,010 4,203 4,222 7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Computer equipment 103,514 103,514 84,938 3,715 88,653 14,861 18,576 Totals 154,838 900 155,738 114,029 4,634 118,663 37,075 40,809 31.3.25 17,334 31.3.24 15,433 Page 9 continued...
Bethel Christian Centre (The Dream Centre) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Taxation and social security Other creditors MOVEMENT IN FUNDS At 1.4.24 Unrestricted funds General fund Restricted funds Urgent needs fund 343,105 2,451 TOTAL FUNDS 345,556 Net movement in funds, included in the above are as follows: Incoming resources Unrestricted funds General fund 106,277 TOTAL FUNDS 106,277 Comparatives for movement in funds Unrestricted funds General fund Restricted funds Urgent needs fund TOTAL FUNDS At 1.4.23 335,166 2,451 337,617 Page 10 31.3.25 855 1,097 1,952 Net movement in funds 30,221 - 30,221 31.3.24 £ 1,495 1,495 At 31.3.25 373,326 2,451 375,777 Resources Movement expended in funds £ (76,056) 30,221 (76,056) 30,221 Net movement in funds £ 7,939 - 7,939 At 31.3.24 343,105 2,451 345,556 continued...
Bethel Christian Centre (The Dream Centre) Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming resources 107,862 Resources Movement expended in funds £ (99,923) 7,939 107,862 (99,923) 7,939 Unrestricted funds General fund TOTAL FUNDS 10. RELATED PARTY DISCLOSURES Rev Anthony Higginson, a member of the church council, received wages and pension contributions totalling £24,389 (2024: £24,389) for his employment as minister and not in his role as a member of the church council. Me Carol Hireier wages of 4,40 2024194, 10n. Was employed by the church during During the year, £1,600 (2024: £1,234) 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 (2024: £3,250). During the year, £2,500 (2024: £1,430) was paid to a website/graphic 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 £165 (2024: £784) for administrative services in a self-employed capacity. Mr Daniel Clark, son of Mr Philip Clark, was paid £200 (2024: £100) 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 2025 31.3.25 INCOME AND ENDOWMENTS Donations and legacies Giferings and thes Sundry income 80,954 14,429 4,045 99,428 6,849 106,277 Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Trustees' salaries Trustees' pension contributions Wages Gifts to other ministries Outreach expenses Youth and children work Hospitality and pastoral care Travel and motor expenses Printing, stationery and advertising Telephone and internet Light and heat Repairs and maintenance Insurance Professional fees Sundry expenses Bank charges Depreciation of fixtures and fittings Depreciation of equipment 23,860 529 7,410 3,984 398 3,120 2,202 489 2,207 44,199 2,610 162 2,336 10,944 6,406 2,610 1,503 511 141 919 3,715 31,857 This page does not form part of the statutory financial statements Page 12 31.3.24 f 72,492 25,771 3,719 101,982 5,880 107,862 23,860 529 7,410 1,829 684 675 1,535 372 1,874 38,768 584 186 2,808 9,199 36,747 2,328 3,335 217 92 1,015 4,644 61,155
Bethel Christian Centre (The Dream Centre) Detailed Statement of Financial Activities for the Year Ended 31 March 2025 Total resources expended Net income 31.3.25 76,056 30,221 31.3.24 99,923 7,939 This page does not form part of the statutory financial statements Page 13