The Charity Registration Number is :- 1087150
Father's House Sabbath Congregation
Report and Accounts
31 March 2025
## **Father's House Sabbath Congregation**
## **Report and accounts for the year ended 31 March 2025**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||5|
|**Independent Accountant's Report**||7|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||8|
|Statement of Financial Activities - Prior Year statement||9|
|Movements in funds||10|
|Income and Expenditure account||11|
|**Balance sheet**||12|
|**Notes to the accounts**||14|
## **Father's House Sabbath Congregation**
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Father's House Sabbath Congregation.
The charity is also known by its operating name, Father's House Sabbath Congregation.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1087150.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as an unincorporated charity, established by Trust Deed. The governing document of the charity is the Trust Deed establishing the charity.
The governing document is dated 25 June 2001
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Father's House
5-6 Rowleys Park, Evans Way, Sutton Deeside Cheshire, CH5 1QJ Telephone 01244823378
Email Address shirleyfryer@btconnect.com Web address www.fathershouse.wales
## **The Trustees in office on the date the report was approved were:-**
Rev Michael Fryer Ruth Esther Ball Helen Darnell Sarah Corteen
All the trustees are also members of the charity.
1
## **Father's House Sabbath Congregation**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
(A) To advance the christian faith in accordance with the statement of beleifs appearing in the schedule hereto in flintshire and in such other parts of the united kingdom or the world as the trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of england and wales and are connected with the charitable work of the trust.
(B) To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the united kingdom or the world as the trustees may from time to time think fit.
## _**The main activities undertaken in relation to those purposes during the year.**_
The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011, and the 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 2015).
## Objectives and Activities of the Charity
Our objectives consistently remain the same: - to provide a place of worship and fellowship for Christian believers in our surrounding area in order to hold worship services and various weekly meetings, and to advance the Christian faith both spiritually, through biblical principles and scriptural foundational teaching, as well as practical outreach to those in need. Our aim is to provide assistance wherever we deem it necessary; physically, spiritually and financially to all who come within our realm of concern, whatever age or circumstance, both in our local community and in areas further afield and abroad where relationship has been established for real help to be given.
## Plans for future periods
For the foreseeable future, Fathers House Sabbath Congregation will continue along the path as described above. Our giving will continue to be apportioned to our friends and ministries in Israel, Myanmar, Kenya and India as well as those experiencing hardship within our congregation.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
2
## **Father's House Sabbath Congregation**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **The main achievements and performance of the charity during the year.**
During the year under review, Father’s House leadership have been meeting regularly to review, assess and discuss the future, considering all aspects of our ministry and our ageing congregation and our responsibilities towards them and the wider picture. We continued to support local charities in their work in this impoverished and deprived corner of Wales, to maintain support to our local area ministries and to the vulnerable and homeless. As a church we no longer provide Friday lunchtime meals, as demand decreased significantly. We supported the work of both the pro-life ministry Be’ad Chaim and the voluntary ambulance service, Magon David Adom in Israel. Our support for Israel increased significantly since the commencement of the war in the Middle East. In addition, we continue to help Pastors in India, Kenya and Myanmar to preach the gospel of Jesus Christ, to assist them in the building of their ministries, and to help relieve poverty and loss through famine, flooding and war. We have awareness events, prayer meetings and vigils in support of Israel after the Oct.7th horror, working closely with and supporting our North-West and Welsh Jewish communities. We have continued to concentrate on Christian values as specified in the Bible through live church services, Bible based courses and active home groups using multimedia (Zoom and You Tube). Fathers House continues to place high importance on prayer for the government, the nation’s families, marriages, and individuals, holding regular prayer meetings each week. Our in-house policies and procedures have been kept up to date. These are made up of Safeguarding Policy for Children and Vulnerable Adults and Health and Safety Policy. Our Trustees are consulted regularly, and they faithfully serve in ensuring that due diligence is taken in all aspects of our charity responsibilities.
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
Father’s House operates under the governing document, a Declaration of Trust dated 9th April 2001. Father’s House runs as a Christian Church Fellowship for the preaching, teaching and outworking of the Christian faith, for furtherance of Christian religious activities and to undertake for the relief of needy persons of any age or status. New Trustees are appointed as need arises by mutual agreement through Trustee Meetings.
Bankers HSBC
Accountants KBH Accountants Ltd. 255 Poulton Road, Wallasey, CH44 4BT
3
## **Father's House Sabbath Congregation**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2025**
**£**
8,862
398,087
-
399,387|**2024**
**£**
15,674
390,525
-
390,525|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
The Statement of Financial Activities show net incoming resources for the year of a revenue nature of £8,518 (2024: £15,674).
The total reserve at the year-end stands at £399,043 (2024: £394,348).
## _**Policies on reserves.**_
Adequate reserves are maintained to fund the charity’s activities for at least six months forward.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Olivia Higgins
Member of Chartered Certified Accountants
255 Poulton Road Wallasey Merseyside CH44 4BT
4
## **Father's House Sabbath Congregation**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Statement of Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and 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 business;
- state whether applicable accounting standards and statements of
recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on ________________ 2025.
Michael Fryer Trustee
5
## **Father's House Sabbath Congregation**
## **Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025**
I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 22 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 14.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
6
## **Father's House Sabbath Congregation**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and 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 charity as required by with Section 130 of The Charities Act 2011;
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 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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.
## **Signed:-**
Olivia Higgins - Independent Examiner
Chartered Certified Accountants
Wallasey Merseyside CH44 4BT
This report was signed on ________________ 2025
7
## **Father's House Sabbath Congregation - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities for the year ended 31 March 2025**_
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
104,203
Charitable activities
A2
1,884
**Total income**
**A**
**106,087**
**Expenditure on:**
Charitable activities
B2
97,225
**Total expenditure**
**B**
**97,225**
**Net income for the year**
**8,862**
**Net income after transfers**
**A-B-C**
**8,862**
**8,862**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
390,525
**Total funds carried forward**
**399,387**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**104,203**
**1,884**
**106,087**
**97,225**
**97,225**
**8,862**
**8,862**
**8,862**
**390,525**
**399,387**|**Prior Year**
**Total Funds**
**2024**
**£**
108,154
-
**108,154**
92,480
**92,480**
**15,674**
**15,674**
**15,674**
374,851
**390,525**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
8
## **Father's House Sabbath Congregation - Statement of Financial Activities for the year ended 31 March 2025**
## **Father's House Sabbath Congregation - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
98,105
98,105
78,608
**78,608**
19,497
(3,823)
15,674
**15,674**
374,851
**390,525**
|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
10,049
10,049
13,872
**13,872**
(3,823)
3,823
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2024**
**£**
**108,154**
**108,154**
**92,480**
**92,480**
15,674
**-**
15,674
**15,674**
**374,851**
**390,525**|
|---|---|---|---|
**All activities derive from continuing operations**
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
9
## **Father's House Sabbath Congregation - Statement of Financial Activities for the year ended 31 March 2025**
## **Father's House Sabbath Congregation - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2025**
**£**
8,862
(1,248)
**7,614**|**2024**
**£**
15,674
(13,871)
**1,803**|
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
390,525
8,862
**399,387**
**Closing revenue funds**
**399,387**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
398,087
Revenue designated funds
1,300
**Total funds**
**399,387**
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2025**
**£**
-
-
**-**
**-**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**|**Total**
**Funds**
**2025**
**£**
390,525
8,862
**399,387**
**399,387**
**Total**
**Funds**
**2025**
**£**
**398,087**
**1,300**
**399,387**|**Last year**
**Total Funds**
**2024**
**£**
**374,851**
15,674
**390,525**
**390,525**
**Last Year**
**Total Funds**
**2024**
**£**
390,525
-
**390,525**|
|---|---|---|---|
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
10
## **Father's House Sabbath Congregation - Statement of Financial Activities for the year ended 31 March 2025**
## **Father's House Sabbath Congregation Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Refunds from HMRC on gift aided donations
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
Interest payable
**Total expenditure in the year**
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**|**2025**
**£**
85,430
20,657
**106,087**
**106,087**
95,331
1,141
720
33
**97,225**
**8,862**
**8,862**
**8,862**|**2024**
**£**
91,972
16,182
**108,154**
**108,154**
89,987
1,693
800
-
**92,480**
**15,674**
**15,674**
**15,674**|
|---|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 14 to 22 form an integral part of these accounts.**
11
## **Father's House Sabbath Congregation - Balance Sheet as at 31 March 2025**
|**Note**
**SORP**
**Ref**
**Fixed assets**
A
Tangible assets
10
A2
**Total fixed assets**
**Current assets**
B
Cash at bank and in hand
B4
**Total current assets**
**Creditors: amounts falling due within**
**one year**
11
C1
**Net current assets**
Creditors: amounts falling due after more
than one year
12
C2
**The total net assets of the charity**
**_Net assets_**|
**2025**
**£**
426,293
426,293
17,922
17,922
(15,391)
2,531
428,824
(29,437)
**399,387**|**2024**
**£**
426,186
426,186
15,228
15,228
(3,452)
11,776
437,962
(47,437)
**390,525**|
|---|---|---|
## **The total net assets of the charity are funded by the funds of the charity, as follows:-**
## **Unrestricted Funds**
|Unrestricted Revenue Funds
16
D3
398,087
**Designated Funds**
Designated Revenue Funds
16
D3
1,300
**Total charity funds**|390,525
398,087
-
1,300
**399,387**|390,525
-
**390,525**|
|---|---|---|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.
## **Michael Fryer**
Trustee Approved by the board of trustees on ________________ 2025
**The notes attached on pages 14 to 22 form an integral part of these accounts.**
12
## **Father's House Sabbath Congregation**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Risks and future assumptions**
The charity is a public benefit entity.
The Trustee Group has conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risksthe charity faces. Procedures are in place to ensure compliance with health and safety for staff, volunteers, service users and visitors to the charity. All policies and procedures are reviewed regularly on a rolling basis by Trustees, in the light of known changes to legislation and best practice.
## _**Policies relating to categories of income and income recognition.**_
## **Donated goods, facilities and services**
Donated fixed assets are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets.
Donated goods that are not fixed assets are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items.
In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales.
If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense. The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made.
The carrying amount of any stock held for distribution is assessed for impairment at the reporting date. All donated goods are recognised as donation income, and debited to trading stock.When trading stock is subsequently sold, or appropriated to meet an expense, then the carrying value of the stock is recognised as an expense. In accordance with the SORP, goods donated for distribution to beneficiaries, or for consumption by the charity are included in _'legacies and donations_ '. Goods donated for resale are included in _'Income from other trading activities'_
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner. Donated services and facilities (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity.
All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value.
13
## **Father's House Sabbath Congregation**
## **Notes to the Accounts for the year ended 31 March 2025**
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of such matters.
## **5 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|1,141|1,693|
|Pension costs|2,853|2,142|
## **6 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The charity had 30 volunteers. Volunteers run groups, help with fun days/fund raising, telephone and WhatsApp support.
The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
14
## **Father's House Sabbath Congregation**
## **Notes to the Accounts for the year ended 31 March 2025**
## **7 Staff costs and emoluments**
|**_Salary costs_**
**2025**
**£**
Gross Salaries excluding trustees and key management personnel
53,212
Employer's operating costs of defined
contribution pension schemes
2,853
**Total salaries, wages and related costs**
**56,065**
The average number of part time staff employed in the year was
The average number of full time staff employed in the year was
2
The estimated full time equivalent number of all staff employed in the year was
2
**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**
Engaged on charitable activities
2
**_The estimated full time equivalent number of all staff employed as above_**
2|**2024**
**£**
43,842
2,142
**45,984**
-
2
2
2
2|
|---|---|
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **9 Remuneration and payments to Trustees and persons connected with them**
No trustees received any remuneration from the charity, or any related entity. S Fryer , connected with M Fryer, received salary of £36,405
15
## **Father's House Sabbath Congregation**
## **Notes to the Accounts for the year ended 31 March 2025**
## **10 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 April 2024
Additions
**At 31 March 2025**
**Depreciation**
At 1 April 2024
Charge for the year
**At 31 March 2025**
**Net book value**
**At 31 March 2025**
**At 31 March 2024**
**_Prior Year_**
**Cost**
02 April 2023
Additions
Disposals
**31 March 2024**
**Depreciation**
02 April 2023
Charge for the year
On disposals
**31 March 2024**
**Net book value**
**31 March 2024**
**01 April 2023**
**11 Creditors: amounts falling due within one year**
Bank loans and overdrafts
Accruals
PAYE, NIC VAT and other taxes
Other creditors|**Land and**
**Buildings**
£
422,733
-
**422,733**
-
-
**-**
**422,733**
**422,733**
**Land and**
**Buildings**
£
417,710
5,023
-
**422,733**
-
-
-
**-**
**422,733**
**417,710**|**Plant &**
**Machinery**
£
26,358
1,248
**27,606**
22,905
1,141
**24,046**
**3,560**
**3,453**
**Plant &**
**Machinery**
£
33,794
706
(8,142)
**26,358**
29,354
1,693
(8,142)
**22,905**
**3,453**
**4,440**|**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**-**
**Motor**
**Vehicles**
£
-
-
-
**-**
-
-
-
**-**
**-**
**-**
**2025**
**£**
9,000
1,498
724
4,169
**15,391**|**Total**
£
449,091
1,248
**450,339**
22,905
1,141
**24,046**
**426,293**
**426,186**
**Total**
£
451,504
5,729
(8,142)
**449,091**
29,354
1,693
(8,142)
**22,905**
**426,186**
**422,150**
**2024**
**£**
-
2,451
-
1,001
**3,452**|
|---|---|---|---|---|
16
## **Father's House Sabbath Congregation**
## **Notes to the Accounts for the year ended 31 March 2025**
|**12 Creditors: amounts falling due after one year**
Bank loans and overdrafts
**13 Income and Expenditure account summary**
**At 1 April 2024**
Transfers in for the year
Prior year adjustments
At 1 April 2024
Surplus after tax for the year
**At 31 March 2025**|**2025**
**£**
**29,437**
**29,437**
**2025**
**£**
390,525
-
-
390,525
8,862
**399,387**|**2024**
**£**
**47,437**
**47,437**
**2024**
**£**
374,851
-
-
374,851
15,674
**390,525**|
|---|---|---|
## **14 Related party transactions**
S Fryer, relates to M Fryer (trustee) received salary of £36,405
Ruth Ball, a trustee, received her loan repayment of £9,000. The balance of her loan to Fathers House Sabbath Congregation as at 31 March 2025 is £38,436.78
K Darnell, relats to a trustee H Darnell, was paid professional fees of £6,000.
## **15 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2025**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
**At 1 April 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities|**Unrestricted**
**funds**
**£**
426,293
16,622
(15,391)
(29,437)
**398,087**
**Unrestricted**
**funds**
**£**
426,186
15,228
(3,452)
(47,437)
**390,525**|**Designated**
**funds**
**£**
-
1,300
-
-
**1,300**
**Designated**
**funds**
**£**
-
-
-
**-**|**Restricted**
**funds**
**£**
-
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
-
**-**|**Total**
**Funds**
**£**
**426,293**
**17,922**
**(15,391)**
**(29,437)**
**399,387**
**Total**
**Funds**
**£**
**426,186**
**15,228**
**(3,452)**
**(47,437)**
**390,525**|
|---|---|---|---|---|
17
## **Father's House Sabbath Congregation**
## **Notes to the Accounts for the year ended 31 March 2025**
## **16 Change in total funds over the year as shown in Note 15 , analysed by individual funds**
|**Funds brought**
**forward from**
**2024**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
390,525
Designated Revenue Funds - Hardship fund
**Total unrestricted and designated funds**
**390,525**
**Total charity funds**
**390,525**
**17 Analysis of movements in funds over the year as shown in Note**
**Income**
**2025**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
104,787
Designated Revenue Funds - Hardship fund
1,300
**106,087**|**Movement in**
**funds in 2025**
**See Note 17**
**£**
7,562
**7,562**
**7,562**
**16**
**Expenditure**
**2025**
**£**
(97,225)
**(97,225)**|**Transfers**
**between**
**funds in 2025**
**£**
**(1,300)**
**1,300**
**-**
**-**
**Gains &**
**Losses**
**2025**
**£**
-
-
**-**|**Funds carried**
**forward to**
**2026**
**£**
**396,787**
**1,300**
**398,087**
**398,087**
**Movement**
**in funds**
**2025**
**£**
**7,562**
**1,300**
**8,862**|
|---|---|---|---|
## **18 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to pro for future activities, and , subject to charity legislation, are free from all restric use.
Designated Revenue Funds - Hardship fund
## **19 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
18
## **Father's House Sabbath Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **20 Donations, Grants and Legacies**
|**Donations and gifts from individuals**
Refunds from HMRC on gift aided donations
Small donations individually less than £1000
**Total donations and gifts from**
**individuals**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
83,546
20,657
**104,203**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**83,546**
**20,657**
**104,203**|**Prior Year**
**Total Funds**
**2024**
**£**
91,972
16,182
**108,154**|
|---|---|---|---|---|
**Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis**
|**Prior year**
**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
**_Prior year_**
**Total Donations, Grants and**
**Legacies**
**A1**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
**98,105**|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
**10,049**|**Prior Year**
**Total Funds**
**2024**
**£**
**108,154**|**108,154**|
|---|---|---|---|---|
||||||
||**104,203**
**Unrestricted**
**Funds**
**2024**
**£**
**98,105**|**-**
**Restricted**
**Funds**
**2024**
**£**
**10,049**|**104,203**
**Prior Year**
**Total Funds**
**2024**
**£**
**108,154**||
||||||
19
## **Father's House Sabbath Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **21 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
Defined contribution pension
costs - charitable activities
**Total direct spending**
**B2a**
**_Prior Year_**
**Total direct spending**
**B2a**
Mission and outreach
Gross wages and salaries - charitable
activities
Professional Indemnity insurance
Travel and Subsistence - Charitable
Activities
Marketing and advertising of charitable
services
Gross wages and salaries - charitable
activities
Speakers and Ministering
Defined contribution pension costs -
Purchases
Mission and outreach|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
53,212
2,853
275
160
8,795
788
666
915
**67,664**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
43,842
2,142
-
**45,984**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
**-**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
-
13,872
**13,872**|**Current year**
**Total Funds**
**2025**
**£**
**53,212**
**2,853**
**275**
**160**
**8,795**
**788**
**666**
**915**
**67,664**
**Prior Year**
**Total Funds**
**2024**
**£**
**43,842**
**2,142**
**13,872**
**59,856**|**Prior Year**
**Total Funds**
**2024**
**£**
**43,842**
**2,142**
**-**
**-**
**13,872**
**-**
**-**
**-**
**59,856**|
|---|---|---|---|---|
20
## **Father's House Sabbath Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **22 Support costs for charitable activities**
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
**_Premises Expenses_**
4,666
-
2,836
-
4,175
-
**_Administrative overheads_**
1,536
-
35
-
1,507
-
138
-
-
-
10,800
-
**_Financial costs_**
187
-
1,141
-
33
-
**Support costs before reallocation**
**27,054**
**-**
**Total support costs - Current Year**
**27,054**
**-**
The basis of allocation of costs between activities is described under accounting policies
All the expenditure in the prior year was unrestricted.
**_Premises Expenses_**
Premises repairs, renewals and
maintenance
4,045
-
**_Administrative overheads_**
Admin costs
12,974
-
**_Professional fees paid to_**
Other legal and professional
11,700
-
**_Financial costs_**
Depreciation & Amortisation in
1,693
-
**30,412**
**-**
**30,412**
**-**
The basis of allocation of costs between activities is described under accounting policies
Depreciation & Amortisation in total for
Other legal and professional
Telephone, fax and internet
Software licences and expenses
Cleaning and waste management
Light heat and power
Premises repairs, renewals and
maintenance
Bank charges
**_Support costs before reallocation_**
Bank interest payable
Stationery and printing
Admin costs
Licences & Permits
**_Professional fees paid to the Auditor or Independent Examiner in addition to_**
**_fees_**
**Total support costs - Prior Year**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
**4,666**
**-**
**2,836**
**-**
**4,175**
**4,045**
**1,536**
**-**
**35**
**-**
**1,507**
**-**
**138**
**-**
**-**
**12,974**
**10,800**
**11,700**
**187**
**-**
**1,141**
**1,693**
**33**
**-**
**27,054**
**30,412**
**27,054**
**30,412**
**4,045**
**12,974**
**11,700**
**1,693**
**30,412**
**30,412**
**_audit and examination_**|
|---|---|
21
## **Father's House Sabbath Congregation**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **23 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
**Total Governance costs**
All the expenditure in the prior year was unrestricted.
**_Prior Year_**
Independent Examiner's fees
**Total Governance costs**
**24 Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
**_Prior Year_**
Total direct spending
**B2a**
Total grantmaking costs
**B2c**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
720
**720**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
800
**800**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
67,664
1,787
-
27,054
720
**97,225**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
45,984
1,412
30,412
800
**78,608**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
**-**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
13,872
-
-
-
**13,872**|**Current year**
**Total Funds**
**2025**
**£**
**720**
**720**
**Prior Year**
**Total Funds**
**2024**
**£**
**800**
**800**
**Current year**
**Total Funds**
**2025**
**£**
**67,664**
**1,787**
**-**
**27,054**
**720**
**97,225**
**Prior Year**
**Total Funds**
**2024**
**£**
**59,856**
**1,412**
**30,412**
**800**
**92,480**|**Prior Year**
**Total Funds**
**2024**
**£**
**800**
**800**
**Prior Year**
**Total Funds**
**2024**
**£**
**59,856**
**-**
**1,412**
**30,412**
**800**
**92,480**|
|---|---|---|---|---|
22