Arena Church
Charity No. 1052643
Trustees' Report and Unaudited Accounts
31 March 2025

Arena Church
Contents
Trustees' Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash flows
Notes to the Accounts
Detailed Statement of Financial Activities
Page 1
Pages
2 to 5
6
7
8
9 to 18
19
20 to 22

•
Arena Church
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended
31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1052643
Principal Office
1 Rutland Street
lIkeston
Derbyshire
DE7 8DG
Trustees
The following trustees served during the year:
T. Bailie
J.W. Butcher
N. Butcher
P.N. PYE
A. Richardson
N.F. Simpson
K.P. THORPE
Accountants
AHBS Limited
Naylor House
Mundy Street
ILKESTON
Derbyshire
DE7 8DH
Bankers
HSBC
53 Nottingham Road
Eastwood
Nottingham
NG16 ЗАЕ
Solicitors
Ben Bourne
Ellis Fermor and Negus
2 Devonshire Avenue
Beeston
Nottingham
NG9 1BS
Page 2

Arena Church
Trustees Annual Report
OBJECTIVES AND ACTIVITIES
The objectives of the charity are to provide a place of worship where Christians can meet to share their faith,
increase their knowledge and broaden their commitment, and to be effective in the local community by
providing services and facilities as appropriate.
The main activity is the holding of Christian religious services and related activities each week for the benefit
of Ilkeston, Belper, Nottingham and mansfield towns and the surrounding areas.
The Trustees believe that the facilities and services that are offered to the public by the Arena Church make
available access to all, either as part of the congregation or the local community and as such believe that the
charity is of benefit to the whole community. The Trustees confirm that they have complied with their duties
under section 17 of the 2011 Charities Act with regard to public benefit.
ACHIEVEMENTS AND PERFORMANCE
The structure of the church continues to be directed by the Senior Pastor's office guided by Campus Pastors
and protected by the trustees. The last part of our Leadership foundation is found in external Ministries and
Ministers.
The Trustees continue to work towards moving to a CIO (Charitable Incorporated Organisation). The
instigation of the new CIO had taken longer than hoped due to the delays with the transfer of assets.
The Board has 7 members as well as an ex Officio who provides key information. There are also 2 sub
committees set up for Remuneration and Policies. Policies continue to be added and updated where
necessary. The Board also added a sub-committee with accountability to the Board; in the form of a Working
Party with a focus on the financial reporting for each area within Arena.
The Church's Safeguarding and Health and Safety Team grew through this year and a team in place to
support every building particularly with current Government guidelines.
Each building has a designated leader in place who works with the Central office to ensure general
maintenance and health and safety requirements are carried out.
Page 3

Arena Church
Trustees Annual Report
VISION
The Senior Pastor's office once again cast the vision for the year at the Annual General Meeting in May and
shared the outreach plan through legacy giving. Significant monies were pledged through the legacy giving.
The Senior Leaders continued to encourage those who attend Arena to be involved in mission, in serving and
in teams; to be part of a community that makes a difference. The word for 2024 was GROWTH and much
teaching around what this looks like as a follower of Jesus was shared at each Campus.
The church continued to support our missionaries with regular financial support and additional gifts at
Christmas time. The Christmas giveaway continued with hampers, selection boxes and toys for children in
need into the community.
LEADERSHIP AND TRAINING
The leadership and development of existing leaders and new emerging leaders was a key focus. The Arena
Ministry School and Bible School continued in 2024 to train and equip not just those attending Arena but
available for wider churches also.
Arena also continues to partner with those who attend the Moving Forward Events which run 3-4 times per
annum to train, equip, encourage and grow.
CAMPUSES
likeston, Mansfield, Belper, Nottingham and The Hub Campuses all continued with the Vision to Go and Grow
and Love and Serve the World. Each Campus has its own area of community outreach. Ongoing relationships
are also encouraged with local community groups. Arena continued to assist and train those part of their
partnership in Toulouse.
The Seniors, Youth and Children's work all increased during this year with additional seniors events being
held at Ilkeston and Mansfield Campuses. Both Groups and Students were also an area of growth and focus.
Ministries and training continued to disciple and develop in many different areas; Growth Track, Alpha,
Midweek Clubs for children, Students, Seniors, Kids, Stay and Play, Care for a Coffee, Food support to those in
need, Shower Hour for some of the most needy in our communities and ministries into the local Seniors
Homes. The church continued to serve its communities through and increased giving at Easter and Christmas
time.
The Community programmes continued, increased and additional services added through the work of Care
for a coffee.
The Church, whilst employing a Central office team and staff at campuses, works with a significant number of
volunteers in many areas around Arena.
Funding
A volunteer team working together to apply for funding for areas within Arena grew this year with increased
focus to apply for funding to meet the needs.
World Missions
Arena Church continues to be a local church with a global outlook. Through faithful giving and prayer Arena
Church is able to uphold and support their partners in other countries.
Page 4

Arena Church
Trustees Annual Report
FINANCIAL REVIEW
At the year end, Arena Church had unrestricted funds totalling £554,452 and restricted funds totalling
£45,359, having received income of £536,220 in the year and spent £609,926 during the year.
The Church's reserves consist of restricted funds and the Accumulated Fund as shown on the Balance
Sheet. The aim is to have 2-3 months running costs available; the team are working towards putting firmer
budgets in place, identify any area where we can increase income realistically and also restrict
non-essential spending in order that this "pot" can be built up.
The trustees consider that there are no material uncertainties about the charities ability to continue as a
going concern.
PLANS FOR FUTURE PERIODS
To further increase the work of groups to help the majority of those who attend Arena to find a place
where they can build relationships, find support and encouragement.
To continue to build and develop leaders through the Leadership Development programme and see
growth at every Campus and building.
To continue to see growth through giving and the Legacy Fund to support the ongoing community
initiatives for all campuses and their work locally.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Arena Church is a Registered Charity (number 1052643) and is governed by a trust deed dated 10 April
2006. This is based on the model deed as adopted by Assemblies of God Incorporated for churches within
its denomination. The structure of the church continues to be directed by the Senior Pastor's office,
guided by Campus Pastors and protected by the trustees.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the
provisions of the Trust deed. 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.
That the trustees are responsible for the maintenance and integrity of information included on the
company's website.
Signed on behalf of the charity's trustees
N.F. Simpson
N. Butcher
Trustee
Trustee
20 November 2025 20 November 2025
Page 5

Arena Church
Independent Examiners Report
Independent Examiner's Report to the trustees of Arena Church
I report to the trustees on my examination of the financial statements of Arena Church for the year ended 31
March 2025.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
As the charity'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 by being a qualified
member of FCPA CPAA.
I have completed my examination. I can 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:
• the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
• the financial statements do not accord with those records; or
• the financial statements do not comply with the applicable requirements concerning the form and
content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the financial statements 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 financial
statements to be reached.
Shobinson
Simon Robinson FCPA CPAA
AHBS Limited
Naylor House
Mundy Street
ILKESTON
Derbyshire
DE7 8DH
31 March 2025
Page 6

Arena Church
Statement of Financial Activities
for the year ended 31 March 2025
Income and endowments
from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net gains on investments
Net expenditure
Transfers between funds
Net expenditure before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Notes
3
5
6
7
8
9
Page 7
Unrestricted
funds
2025
355,399
2,042
63,250
33,993
454,684
100,356
428,064
528,420
(73,736)
(73,736)
(73,736)
628,188
554,452
Restricted
funds
2025
€
81,536
81,536
81,506
81,506
30
-
30
30
45,329
45,359
•
Total funds Total funds
2025
2024
436,935
2,042
63,250
33,993
536,220
100,356
509,570
609,926
(73,706)
(73,706)
393,861
4,324
67,356
22,645
488,186
184,383
458,391
642,774
(154,588)
(154,588)
(73,706)
673,517
599,811
(154,588)
828,105
673,517

•
Arena Church
Balance Sheet
at 31 March 2025
Charity No. 1052643
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Creditors: Amount falling due within one year
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
Restricted income funds
Unrestricted funds
General funds
Designated funds
Reserves
Total funds
Approved by the trustees on 31 March 2025
And signed on their behalf by:
N.F. Simpson
N.F. Simpson
Trustee
20 November 2025
N. Butcher
Trustee
20 November 2025
Page 8
11
12
13
14
15
15
15
2025
€
855,839
855,839
148,178
42,754
190,932
(81,293)
109,639
965,478
(365,667)
599,811
599,811
45,359
45,359
554,264
188
554,452
599,811
2024
865,446
865,446
173,339
13,118
186,457
(47,934)
138,523
1,003,969
(330,452)
673,517
673,517
45,329
45,329
627,420
768
628,188
673,517

Arena Church
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the
Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since
last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds
Designated funds
Revaluation funds
Restricted funds
These are available for use at the discretion of the trustees in furtherance of the
general objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subject to restrictions imposed by the donor or through
terms of an appeal.
Income
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 Where income has related expenditure the income and related expenditure is
expenditure
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
Income from tax reclaims is included in the SoFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services
These are only included in income (with an equivalent amount in expenditure)
and facilities
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
This includes any gain or loss resulting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gains/(losses) on
This includes any gain or loss on the sale of investments.
investment assets
Page 9

Arena Church
Notes to the Accounts
Expenditure
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
These comprise the costs associated with attracting voluntary income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its activities and
charitable activities
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.
These are support costs not allocated to a particular activity.
Other expenditure
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life:
Office & Computer
25% reducing balance
Equipment
Fixtures, Fittings and
15% reducing balance
Equipment
No depreciation is charged on land and buildings as the residual value is believed to be
higher that historical cost. Leeming Street Improvements to be written off over a 10 year
period commencing 01.04.2015 - straight line.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet
date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they
arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 10

Arena Church
Notes to the Accounts
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
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.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, in which case they are
capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the charity pays fixed contributions into a separate entity. Once the
contributions have been paid the charity has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately from the charity in independently administered funds.
Page 11

Arena Church
Notes to the Accounts
Receipt of donated goods, facilities 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.
2
Statement of Financial Activities - prior year
Unrestricted
funds
2024
Restricted
funds
Total funds
2024
2024
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Other
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3 Income from donations and legacies
324,402
4,324
67,356
17,803
413,885
175,883
392,770
568,653
(154,768)
(154,768)
(154,768)
782,956
628,188
Unrestricted
Offerings and Gift Aid
Gifts and Special Offerings
Arena Legacy
351,495
3,904
355,399
Restricted
€
30
-
81,506
81,536
69,459
4,842
74,301
8,500
65,621
74,121
180
180
180
45,149
45,329
Total
2025
351,525
3,904
81,506
436,935
393,861
4,324
67,356
22,645
488,186
184,383
458,391
642,774
(154,588)
(154,588)
(154,588)
828,105
673,517
Total
2024
€
321,768
2,814
69,279
393,861
Page 12

Arena Church
Notes to the Accounts
4 Income from charitable activities
Events
Rental income
5 Income from other trading activities
Room Hire
Management Charges Arena
Community
6 Other income
7 Expenditure on charitable activities
Expenditure on charitable
activities
Events
Rental income
Governance costs
Page 13
Unrestricted
2,042
2,042
Unrestricted
63,250
-
63,250
Unrestricted
33,993
33,993
Unrestricted
€
48,088
52,268
100,356
Total
2025
€
2,042
2,042
Total
2025
63,250
-
63,250
Total
2025
33,993
33,993
Total
2025
48,088
52,268
100,356
Total
2024
994
3,330
4,324
Total
2024
62,004
5,352
67,356
Total
2024
22,645
22,645
Total
2024
€
60,896
123,487
184,383

•
Arena Church
Notes to the Accounts
8 Other expenditure
Unrestricted
Bank loan and overdraft
interest payable
Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
€
27,809
133,216
5,843
128,829
9,607
61,065
61,695
428,064
9 Net expenditure before transfers
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
Salaries and wages
Social security costs
Pension costs
No employee received emoluments in excess of £60,000.
11 Tangible fixed assets
Land and
buildings
€
Cost or revaluation
At 1 April 2024
At 31 March 2025
Depreciation and
impairment
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
Net book values
At 31 March 2025
At 31 March 2024
872,710
=
872,710
22,400
2,488
24,888
847,822
850,310
Restricted
-
14,802
2,000
49,250
-
15,454
81,506
2025
€
9,607
2025
146,640
-
1,378
148,018
Office &
Computer
Equipment
8,700
8,700
8,700
-
8,700
Total
2025
€
27,809
148,018
7,843
178,079
9,607
61,065
77,149
509,570
Fixtures,
Fittings and
Equipment
64,107
64,107
48,971
7,119
56,090
8,017
15,136
Total
2024
28,774
153,900
5,989
86,957
11,455
99,066
72,250
458,391
2024
11,455
2024
151,978
871
1,051
153,900
Total
945,517
945,517
80,071
9,607
89,678
855,839
865,446
Page 14

Arena Church
Notes to the Accounts
12 Debtors
Trade debtors
Other debtors
Prepayments and accrued income
13 Creditors:
amounts falling due within one year
Bank loans and overdrafts
Trade creditors
Other taxes and social security
Other creditors
Accruals
14 Creditors:
amounts falling due after more than one year
Bank loans and overdrafts
Other loans
Page 15
2025
6,798
129,463
11,917
148,178
2025
-
63,806
1,274
4,600
11,613
81,293
2025
€
347,397
18,270
365,667
2024
€
7,776
154,639
10,924
173,339
2024
€
29,708
-
788
9,062
8,376
47,934
2024
€
330,452
330,452

•
Arena Church
Notes to the Accounts
15 Movement in funds
At 1 April
2024
Incoming
resources
(including
other
gains/losses
€
Restricted funds:
Restricted income funds:
Oliva's Fund
Arena Legacy
Mundy Street
1,421
43,908
30
81,506
-
Total
Unrestricted funds:
General funds
Designated funds:
45,329
81,536
627,420
454,684
Total
768
768
Total funds
673,517
536,220
Purposes and restrictions in relation to the funds:
Restricted funds:
Oliva's Fund
Arena Legacy
Mundy Street
16 Analysis of net assets between funds
Help children in need
To develop the churches activities in the community
Mundy Street building renovation fund
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
Unrestricted
funds
€
855,839
97,722
(365,667)
587,894
Resources
expended
-
(81,506)
(81,506)
(527,840)
(580)
(580)
(609,926)
Restricted
funds
-
11,917
-
11,917
Page 16
At 31
March
2025
1,451
43,908
45,359
554,264
188
188
599,811
Total
€
855,839
109,639
(365,667)
599,811

Arena Church
Notes to the Accounts
17 Reconciliation of net debt
Cash and cash equivalents
Borrowings
Bank loans
At 1 April
2024
13,118
13,118
(360,160)
(360,160)
(347,042)
Net debt
18 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases are as follows:
2025
Land and
buildings
2025
Other
€
Operating leases with expiry date:
Pension commitments
2025
The pension cost charge to the charity
amounted to:
1,378
Page 17
Cash flows
€
29,636
29,636
(18,270)
12,763
(5,507)
24,129
2024
Land and
buildings
€
At 31
March
2025
€
42,754
42,754
(18,270)
(347,397)
(365,667)
(322,913)
2024
Other
€
2024
1,051

Arena Church
Notes to the Accounts
19 Related party disclosures
Transactions with related parties
Name of related party
Description of relationship
Arena Community
Charity subsidiary of Arena Church
between the parties
Description of transaction
and general amounts
Intercompany Account
involved
Amount due from/(to) the related party
Name of related party
The Project likeston Ltd
Description of relationship
A wholly owned subsidiary
between the parties
Description of transaction
and general amounts
Intercompany Account
involved
Amount due from/(to) the related party
Name of related party
Turner Consultants Ltd - Julie Turner
Description of relationship
person of significant control
between the parties
Description of transaction
and general amounts
consultancy services
involved
Amount due from/(to) the related party
Name of related party
Grace (GB) Ltd - Kristian Thorpe
Description of relationship
minister & trustee
between the parties
Description of transaction
and general amounts
consultancy & expenses
involved
Amount due from/(to) the related party
Page 18
2025
€
129,463
(13,809)
(48,777)
2024
154,639
38,553
(13,209)
(43,992)

Arena Church
Statement of Cash flows
for the year ended 31 March 2025
Cash flows from operating activities
Net expenditure per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Dividends, interest and rents from investments
Decrease in trade and other receivables
Increase/(Decrease) in trade and other payables
Net cash used in operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
Net cash from investing activities
Cash flows from financing activities
Repayment of borrowings
Net cash from/(used in) financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances
Page 19
2025
(73,706)
9,607
(33,993)
25,161
63,067
(9,864)
33,993
33,993
5,507
5,507
29,636
13,118
42,754
42,754
42,754
2024
(154,588)
11,453
(22,645)
129,291
(3,684)
(40,173)
22,645
22,645
(11,904)
(11,904)
(29,432)
42,550
13,118
13,118
13,118

Arena Church
Detailed Statement of Financial Activities
for the year ended 31 March 2025
Income and endowments from:
Donations and legacies
Offerings and Gift Aid
Gifts and Special Offerings
Arena Legacy
Charitable activities
Events
Rental income
Other trading activities
Room Hire
Management Charges Arena
Community
Other
Total income and endowments
Expenditure on:
Charitable activities
Events
Rental income
Total of expenditure on charitable
activities
Other expenditure
Bank loan and overdraft interest
payable
Employee costs
Salaries/wages
Employer's NIC
Pension costs
Motor and travel costs
Vehicles - Fuel
Vehicles - Insurance and licences
Unrestricte
d funds
2025
€
351,495
3,904
355,399
2,042
2,042
63,250
-
63,250
33,993
33,993
454,684
48,088
52,268
100,356
100,356
27,809
27,809
131,838
1,378
133,216
260
1,240
Restricted
funds
2025
€
30
81,506
81,536
-
-
81,536
-
-
-
-
14,802
-
14,802
Page 20
Total funds Total funds
2025
2024
351,525
3,904
81,506
436,935
2,042
2,042
63,250
-
63,250
33,993
33,993
536,220
321,768
2,814
69,279
393,861
994
3,330
4,324
62,004
5,352
67,356
22,645
22,645
488,186
48,088
52,268
100,356
100,356
60,896
123,487
184,383
184,383
27,809
27,809
146,640
1,378
148,018
260
1,240
28,774
28,774
151,978
871
1,051
153,900
297
1,280

Arena Church
Detailed Statement of Financial Activities
Vehicles - Repairs and
maintenance
Travel and subsistence
Premises costs
Rent
Rates
Light, heat and power
Premises cleaning
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings
Depreciation of Office &
Computer Equipment
Depreciation of Fixtures, Fittings
and Equipment
Bad debts
Bank charges
Exchange rate (gain)/loss
General insurances
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Consultancy fees
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net expenditure
761
3,582
5,843
49,280
3,845
26,451
5,611
43,642
128,829
2,488
-
7,119
-
1,335
442
14,503
287
3,592
10,341
3,175
22,936
4,454
70,672
1,200
59,048
1,447
61,695
428,064
528,420
-
(73,736)
Page 21
2,000
2,000
49,250
49,250
-
-
-
-
:
-
-
15,454
15,454
81,506
81,506
-
30
761
5,582
7,843
49,280
3,845
26,451
5,611
92,892
178,079
2,488
7,119
-
1,335
442
14,503
287
3,592
10,341
3,175
22,936
4,454
70,672
1,200
74,502
1,447
77,149
509,570
609,926
(73,706)
•
79
4,333
5,989
37,380
5,756
26,379
5,639
11,803
86,957
2,758
8,697
38,435
800
422
12,223
298
2,051
8,972
-
32,234
3,631
110,521
1,200
69,932
1,118
72,250
458,391
642,774
(154,588)

Arena Church
Detailed Statement of Financial Activities
Net expenditure before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
(73,736)
-
(73,736)
30
-
30
(73,706)
(73,706)
(154,588)
-
(154,588)
628,188
554,452
45,329
45,359
673,517
599,811
828,105
673,517
Page 22