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