## **THE PENTECOSTAL CHURCH** ## **UNAUDITED FINANCIAL STATEMENTS** **31 AUGUST 2025** **Charity Number 1054365** ## **THE PENTECOSTAL CHURCH FINANCIAL STATEMENTS YEAR ENDED 31 AUGUST 2025** |**CONTENTS**|**PAGE**| |---|---| |Trustees & advisors|**1**| |Trustees Annual Report|**2**| |Independent Examiner's report to the trustees|**7**| |Statement of receipts and payments|**9**| |Statement of assets and liabilities|**10**| |Notes to the financial statements|**11**| **Page 1** ## **THE PENTECOSTAL CHURCH** ## **TRUSTEES AND PROFESSIONAL ADVISERS** |**Registered charity name**|The Pentecostal Church| |---|---| |**Charity number**|1054365| |**Correspondence address**|The Hub| |Unit 16B-C Graham Bell House|| |Roper Close|| |Canterbury|| |Kent|| |CT2 7EP|| |**Trustees**|Dr Aaron Berko| |Dr Anthony Onuchukwu|| |Shadreck Chikomba|| |Joanna Addison|| |**Independent Examiner**|Mr J Leeves FCA DChA| |Shapes|| |The Buttery|| ||Highland Court Farm| |Bridge|| |Canterbury|| |Kent|| |CT4 5HW|| |**Bankers**|HSBC| |9 Rose Lane|| |Canterbury|| |Kent|| |CT1 2JP|| **Page 2** ## **THE PENTECOSTAL CHURCH** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 AUGUST 2025** The trustees present their report and the financial statements of the charity for the year ended 31 August 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** Reference and administrative details are shown in the schedule of trustees and professional advisers on page 1 of the financial statements. ## **THE TRUSTEES** The trustees who served the charity during the year were as follows: Dr Aaron Berko Dr Anthony Onuchukwu Shadreck Chikomba Joanna Addison ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The trustees, also known as the church council, are appointed in line with the governing document and based on their experience and involvement in the charity’s activities. The day to day running of the charity is undertaken by a paid staff team with activities supported by significant volunteer involvement. ## **RISK MANAGEMENT** The trustees have regularly and actively reviewed the risks faced by the charity. The trustees have examined all risks, including financial risk, operational risk and business risk and confirm that procedures to mitigate significant risks are in place, regularly reviewed and where necessary revised. The trustees consider that the risks to the charity are sufficiently covered by the church insurance policy with Kingdom Bank Ltd, and the insurance policy relating to the building. ## **OBJECTIVES AND ACTIVITIES** The objectives of the charity are as follows:- 1) The advancement of the Christian faith by the proclamation and sharing of the Gospel of God concerning His son Jesus Christ the Lord. The preaching and teaching of the Word of God by the Church in accordance with the Doctrines and Articles of Belief of the Assemblies of God in Great Britain and Ireland. 2) The furtherance of other charitable work and such other purposes of the Church consistent with the above Doctrines and Articles. **Page 3** ## **THE PENTECOSTAL CHURCH** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 AUGUST 2025** 3) The furtherance of the work of the Assemblies of God in Great Britain and Ireland, the promotion of the spiritual teaching and maintenance of the Doctrines and Articles. ## **Statement from the Senior minister** As we reflect on the past year, I am continually reminded of God’s faithfulness, love, and compassion. Despite the challenges of life’s journey, our church remained steadfast in its desire to fulfil its calling, a beacon of hope, grace, home away home for our student members, a house of prayer for people from all nations, and place of fellowship and community. This year our members have continued to grow deeper in faith and in relationship with the Lord, and in love towards others. Our outreach initiatives, targeted programmes for families, children, youth, and student members touched many lives, demonstrating tangible expression of God’s love towards those in our community and the most vulnerable in society. Our worship services continued to be a place of spiritual renewal, faith building, fellowship, and a place of belonging. Finally, I want to extend deepest gratitude to our Newlife church family, for their continued generosity, support, time, and dedication to our calling in God. The journey continues until the trumpet calls. ## **PUBLIC BENEFIT** The Trustees consider that the charities activities as set out in its Objectives and Activities are in the public benefit. The Trustees confirm they have complied with their duty in section 4 of the Charities Act 2006 to have due regard to the guidance published by the Charity Commission for England and Wales in relation to public benefit provision. ## **ACHIEVEMENTS AND PERFORMANCE** In pursuit of fulfilling its objectives the church continued to provide weekly worship services, which included dedicated children and youth sessions at the Woolf Lecture Theatre, University of Kent, and the Hub, Graham Bell House, Unit 16B-C, Roper Close when the university was not in session. In week Connect gatherings also took place, and these were aimed at building community, relationships, and fellowship amongst the membership. Other targeted events took place during the year including the following: - Leadership development sessions and discipleship training programmes aimed at raising skills and proficiency in current and future ministry leaders. - Digging for gold discipleship classes, aimed at grounding believers in the faith and **Page 4** ## **THE PENTECOSTAL CHURCH** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 AUGUST 2025** key biblical doctrines. - Real Talk series which focussed on marriage enrichment, building strong families, managing resources including finances, relationships, mental health, and wellbeing. - Induction classes for new church members were conducted throughout the year. - Water baptism classes leading to baptism of new members also took place. - The church continues to lease units 16B-C Graham Bell House, Roper Road, Canterbury, and used this facility for its services when University was on break and for education and training programmes. As in previous years, the church continued to serve as a conduit of blessing to our community through its outreach programs, including sharing the good news around our local universities, colleges and wider community. The church continued to partner with the Canterbury Foodbank and other local agencies in our community to provide emergency food parcels to vulnerable individuals and families in and around Canterbury. The property at Anne Green Walk, Canterbury continues to be rented out to generate income. ## **FINANCIAL REVIEW** The statement of receipts and payments for the year under review is set out on page 9. The Charity’s income for the year was £232,021 (2024: £135,683) and expenditure for the year was £99,819 (2024: £166,786). The income related to the generous voluntary donations from members and rental income from the Church property. The overall income improved by £96,338 compared to the previous year and can be attributed to the fundraising carried out relating to phase 3 of the Hub building project. These funds will be held separately until the commencement of the project once planning approval has been confirmed. Compared to previous year, expenditure decreased by £66,967 following the payment of Hub lease rental arrears the previous year. For the year under review outstanding lease rental amounting to £14,167 will be accrued. The total spend for the year amounted to £99,819 (2024: £166,786). Overall, the cash position improved by £132,202 to £167,442 (£35,240) The charity has prepared Gift Aid claims for the donations received during the year ending 31 August 2025 totalling £40,787. The trustees are grateful for the support of Andrew Kite of **Page 5** ## **THE PENTECOSTAL CHURCH** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 AUGUST 2025** Kite Accountants who continues to support us with gift aid claims application processes. ## **VOLUNTEERS and MEMBERS** The Trustees express their heartfelt appreciation for your sacrificial service, generous support of our lay leaders, team of dedicated volunteers, and members during the year. Without their commitment and support to serving, public benefit would have been impossible to achieve. ## **PLANS FOR FUTURE PERIODS** The church plans to continue to scale up its programmes and activities in accordance with its objectives; and to work collaboratively with other local churches in sharing the good news of God’s love towards our communities. We also aim to broaden our community outreach activities and help in supporting the needs of the disadvantaged in our society and reaching out to be a blessing. The Charity will continue with its fundraising effort to acquire land, presently focusing on the opportunity which remains open to us to acquire a piece of land near the University of Kent, subject to granting of planning permission by the council. Donations received towards the building fund totalling £93,481 were received during the year under review. The Church will also continue to pursue its agenda of receiving, equipping, and releasing believers to serve locally and beyond. The landscape of church life is ever evolving, but our core message of God’s love towards humanity remains relevant today. Finally, Trustees are happy to report that the church is continuing to grow in numbers and spiritually, we therefore look forward to the coming year with anticipation, indeed the best is yet to come. We foresee opportunities to leave a legacy and growth during the years ahead of us. ## **RESERVES POLICY** The trustees have considered the reserve levels required based on the ongoing needs of the charity. Based on the current activity and regular expenditures this is deemed to be between 3-6 months of unrestricted expenditure. The reserves policy is reviewed at Trustee meetings on an ongoing basis. Gift Aid recovered after the period has improved the position and the Trustees continue to monitor the position alongside the church leadership. **Page 6** ## **THE PENTECOSTAL CHURCH** ## **TRUSTEES ANNUAL REPORT** ## **YEAR ENDED 31 AUGUST 2025** ## **STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES** The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the trustees on 30 June 2026 DR A BERKO Trustee **Page 7** ## **THE PENTECOSTAL CHURCH** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PENTECOSTAL CHURCH** ## **YEAR ENDED 31 AUGUST 2025** I report on the accounts of the charity for the year ended 31 August 2025 which are set out on pages 9 to 14. ## **RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER** The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## **BASIS OF INDEPENDENT EXAMINER'S REPORT** My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **INDEPENDENT EXAMINER'S STATEMENT** In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or **Page 8** ## **THE PENTECOSTAL CHURCH** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PENTECOSTAL CHURCH** ## **YEAR ENDED 31 AUGUST 2025** (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 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. Shapes The Buttery Highland Court Farm Bridge Canterbury CT4 5HW James Leeves FCA DChA 30 June 2026 **Page 9** ## **THE PENTECOSTAL CHURCH** ## **STATEMENT OF RECEIPTS AND PAYMENTS** ## **YEAR ENDED 31 AUGUST 2025** |||||**Total Funds**|**Total Funds**| |---|---|---|---|---|---| |||**Unrestricted**|**Restricted**|**year ended 31**|**year ended 31**| |||**Funds**|**Funds**|**Aug 2025**|**Aug 2024**| ||**Note**|**£**|**£**|**£**|**£**| |**INCOMING RESOURCES**|||||| |Incoming resources from|||||| |charitable activities:|||||| |Voluntary income|**2**|**123,972**|**93,481**|**217,453**|**121,538**| |Investment income|**3**
|**-**|**-**|**-**|**35**| |Other incoming|||||| |resources|**4**|**14,568**|**-**|**14,568**|**14,110**| |||---------------------|--------------------|--------------------|--------------------| |**TOTAL INCOMING RESOURCES**||**138,540**|**93,481**|**232,021**|**135,683**| |||---------------------|--------------------|--------------------|--------------------| |**RESOURCES EXPENDED**|||||| |Charitable activities|**5**|**99,819**|**-**|**99,819**|**166,786**| |||---------------------|--------------------|--------------------|--------------------| |**TOTAL RESOURCES EXPENDED**||**99,819**|**-**|**99,819**|**166,786**| |||---------------------|--------------------|--------------------|--------------------| |**NET MOVEMENT IN**|||||| |**FUNDS**||**38,721**|**93,481**|**132,202**|**(31,103)**| |**RECONCILIATION OF FUNDS**|||||| |Total funds brought forward||**35,240**|**-**|**35,240**|**66,343**| |||---------------------|--------------------|--------------------|--------------------| |**TOTAL FUNDS CARRIED**|||||| |**FORWARD**||**73,961**|**93,481**|**167,442**|**35,240**| |||================|===============|===============|===============| 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. **The notes on pages 12 to 14 form part of these financial statements.** **Page 10** ## **THE PENTECOSTAL CHURCH** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **31 AUGUST 2025** |**31 AUGUST 2025**|||||| |---|---|---|---|---|---| |||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**| |||**Funds**|**Funds**|**31 Aug 2025**|**31 Aug 2024**| ||**Note**|**£**|**£**|**£**|**£**| |**ASSETS**|||||| |Cash at bank and in|||||| |hand||**73,961**|**93,481**|**167,442**|**35,240**| |||--------------------|--------------------|--------------------|--------------------| |**TOTAL ASSETS**||**73,961**|**93,481**|**167,442**|**35,240**| |||--------------------|--------------------|--------------------|--------------------| |**Represented by:**|||||| |General Funds||**62,683**|**–**|**62,683**|**27,775**| |Designated Funds|**6**|**11,278**|**-**|**11,278**|**11,278**| |Restricted Funds|**7**|**-**|**93,481**|**93,481**|**-**| |||-------------------|-------------------|-------------------|-------------------| |||**73,961**|**93,481**|**167,442**|**35,240**| |||-------------------|-------------------|-------------------|-------------------| |**Other assets retained**|||||| |**for the Charity’s own**|||||| |**use:**|||||| |Freehold property|||||| |(carried at cost)||**68,045**|**-**|**68,045**|**68,045**| |Gift Aid recoverable||**77,129**|**20,475**|**97,604**|**63,943**| |Various equipment inc|||||| |Minibus||**13,934**|**-**|**13,934**|**10,357**| |||--------------------|--------------------|--------------------|--------------------| |||**159,108**|**20,475**|**179,583**|**142,345**| |||-------------------|--------------------|--------------------|--------------------| |**LIABILITIES**|||||| |PAYE Liability||**367**|**-**|**367**|**367**| |Pension Scheme Liability||**83**|**-**|**83**|**165**| |Other creditors (rent)||**14,167**|**–**|**14,167**|**-**| |||-------------------|--------------------|--------------------|--------------------| |||**14,617**|**–**|**14,617**|**532**| |||-------------------|--------------------|--------------------|--------------------| **The notes on pages 12 to 14 form part of these financial statements.** **Page 11** ## **THE PENTECOSTAL CHURCH** ## **STATEMENT OF ASSETS AND LIABILITIES (contd)** ## **31 AUGUST 2025** ## **TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS** Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have taken advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on page 9 and 10. These financial statements were approved by the trustees and authorised for issue on 30 June 2026 and are signed on their behalf by: DR A BERKO Trustee **The notes on pages 12 to 14 form part of these financial statements.** **Page 12** ## **THE PENTECOSTAL CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **31 AUGUST 2025** ## **1. BASIS OF ACCOUNTING** The financial statements have been prepared under the “Receipts & Payments” basis as allowed for charities with income less than £250,000. ## **2. VOLUNTARY INCOME** ||**Unrestricted**|**Restricted**|**Year Ended**|**Year ended**| |---|---|---|---|---| ||**Funds**|**Funds**|**31 Aug 2025**|**31 Aug 2024**| ||**£**|**£**|**£**|**£**| |Voluntary donations|**111,626**|**93,481**|**205,107**|**121,538**| |Gift Aid recovered|**12,346**|**-**|**12,346**|**-**| ||------------------|--------------|---------------|---------------| ||**123,972**|**93,481**|**217,453**|**121,538**| ||==============|===========|============|============| ## **3. INVESTMENT INCOME** ||**Unrestricted**|**Restricted**|**Year Ended**|**Year ended**| |---|---|---|---|---| ||**Funds**|**Funds**
**31 Aug 2025**||**31 Aug 2024**| ||**£**|**£**|**£**|**£**| |Bank interest|**-**|**-**|**-**|**35**| ||----------------|----------------|—------------|---------------| ||**-**|**-**|**-**|**35**| ||=============|============|===========|===========| |**OTHER INCOMING RESOURCES**||||| ||**Unrestricted**|**Restricted**|**Year Ended**|**Year ended**| ||**Funds**|**Funds**|**31 Aug 2025**|**31 Aug 2024**| ||**£**|**£**|**£**|**£**| |Rental income & hall hire|**13,648**|**-**|
**13,648**|**12,960**| |Event income|**920**|**-**|
**920**|**1,150**| ||------------------|----------------|
-----------------|-----------------| ||**14,568**|**-**|
**14,568**|**14,110**| ||==============|=============|
=============|=============| ## **4. OTHER INCOMING RESOURCES** **Page 13** ## **THE PENTECOSTAL CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **31 AUGUST 2025** ## **5. COST OF CHARITABLE ACTIVITIES** ||**Unrestricted**|**Restricted**|**Year Ended**|**Year ended**| |---|---|---|---|---| ||**Funds**|**Funds**|**31 Aug 2025**|**31 Aug 2024**| ||**£**|**£**|**£**|**£**| |Administration|**3,940**|**-**|**3,940**|**4,183**| |Resources & outreach|**1,149**|**-**|**1,149**|**2,844**| |Ministries|**1,228**|**-**|**1,228**|**189**| |Training|**500**|**–**|**500**|**439**| |Equipment repairs|**-**|**–**|**-**|**432**| |Vehicle running & travel|**1,009**|**–**|**1,009**|**2,406**| |Premises rent|**5,757**|**–**|**5,747**|**50,819**| |Premises light & heat|**8,015**|**–**|**8,015**|**11,805**| |Outside premises hire|**430**|**-**|**430**|**750**| |Hygiene & cleaning|**1,973**|**–**|**1,973**|**2,276**| |Subscriptions|**646**|**–**|**646**|**1,275**| |Sponsorship & giving|**4,914**|**–**|**4,914**|**5,873**| |DBS checks|**253**|**–**|**253**|**294**| |Wages & fees|**56,572**|**-**|**56,572**|**57,245**| |Hub insurance|**454**|**-**|**454**|**752**| |Hub repairs & maintenance|**150**|**-**|**150**|**8,713**| |Examiner’s fee|**-**|**-**|**-**|**650**| |Accountancy fees|**970**|**-**|**970**|**900**| |Payroll services|**228**|**–**|**228**|**216**| |Speaker’s costs|**500**|**–**|**500**|**190**| |Gifts & cards|**825**|**–**|**825**|**-**| |Volunteer & staff expenses|**-**|**–**|**-**|**-**| |Bank charges|**206**|**–**|**206**|**159**| |Multimedia & website|**39**|**-**|**39**|**2,980**| |Hospitality & welcome|**4,994**|**–**|**4,994**|**3,923**| |Sundry expenses|**1,500**|**–**|**1,500**|**66**| |Architect fees|**-**|**–**|**-**|**3,975**| |Equipment purchases|**3,577**|**–**|**3,577**|**3,432**| ||-------------------|------------------|-----------------|-----------------| ||**99,819**|**-**|**99,819**|**166,786**| ||------------------|-----------------|-----------------|-----------------| **Page 14** ## **THE PENTECOSTAL CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **31 AUGUST 2025** ## **6. DESIGNATED FUNDS** ||**Balance at**|**Fund**|**Balance at**| |---|---|---|---| ||**31 Aug 2024**|**movement**|**31 Aug 2025**| ||**£**|**£**|**£**| |Property Fund|**5,741**|**–**|
**5,741**| |Bible School Fund|**1,723**|**(1,723)**|
**–**| |Sunshine Fund|**1,190**|**(1,190)**|
**–**| |Other Designated Funds|**2,624**|**1,004**|
**3,628**| ||==============|=============|==============| ||**11,278**|**(1,909)**|
**9,369**| ||===============|=============|==============| Designated funds have been set aside by the Trustees for certain purposes, namely to support any refurbishment or unexpected property costs and to provide other support for members of the church. The Bible School and Sunshine Fund balances were transferred to Other Designated Funds in the year. ## **7. RESTRICTED FUNDS** |||**Balance at**|**Incoming**|**Outgoing**|**Funds**|**Balance at**| |---|---|---|---|---|---|---| |||**31 Aug 2024**|**resources**|**resources**|**transfers**
**31 Aug 2025**|| |||**£**|**£**|**£**|**£**|**£**| |Hub Phase|3|**–**|**93,481**|
**–**|
**–**|
**93,481**| |||=============|==============|=============|
=============|==============| |||**–**|**93,481**|**–**|
**–**|
**93,481**| |||===============|==============|==============|=============|==============| During the year further fundraising towards the Hub Phase 3 building project was carried out. ## **8. PAYMENTS TO TRUSTEES** During the year payments of £37,917 (2024: £35,000) were made to Dr A Berko in relation to his role as the Church Minister. The payment to Dr A Berko is eligible under the terms of the constitution approved by independent trustees, and does not represent remuneration for Trustee services. In addition, a one off collection was made during the year from the members of the church as a gift for Dr A Berko totalling £232 (2025: £nil)