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← Northern Lights Metropolitan Community Church

2025-03-31-accounts

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025

Charity Number 1093009

Northern Lights Metropolitan Community Church Finance Report

Annual Congregational Meeting – May 2025

Thank you to everyone who has generously given their time, finances and, above all, faith and hope as we move forward together as a community.

Northern Lights Metropolitan Community Church

Trustee Annual Report For the Year Ended 31 March 2025

The trustees are pleased to present their annual report together with financial statements of the charity for the year ended 31 March 2025.

The financial statements comply with the Charities Act 2022, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Reference and administration details

Charity name: Northern Lights Metropolitan Community Church Registered charity number: 1093009 Charity's principal address: St James URC Northumberland Road Newcastle upon Tyne NE1 8JF

The trustees who served during the period and up to the date of this report were

Dr A Coombs – Secretary Mr J Davies – Treasurer Rev K Millar Ms C Yeoh Ms C West (appointed 01 Aug 2025)

Independent Examiners: Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP

Structure, governance and management

Northern Lights Metropolitan Community Church is a registered charity (no.1093009) and was registered on 17th July 2002.

The charity is governed by its constitution adopted on 7th October 2001 and amended on 21[st] April 2002, 10[th] July 2005, 31[st] January 2016, 21[st] October 2018 and the 21[st] June 2020.

Trustees are elected at the Annual Congregational Meeting of the charity and stand for a period of three years. Trustees can also be co-opted as required.

For the majority of the financial year 2024-25 the Board comprised of four members with Dr A Coombs, Mr J Davies, Ms C Yeoh and the Rev K Millar serving throughout the full financial year.

Objectives and activities

The charitable objects of Northern Lights Metropolitan Community Church (NLMCC) are to advance the Christian religion by proclaiming the gospel of Jesus Christ in Newcastle and elsewhere by providing Christian fellowship, worship, witness, action and service.

1

Northern Lights Metropolitan Community Church

Trustee Annual Report For the Year Ended 31 March 2025

The main activities undertaken for the public benefit during the year have been as follows:-

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2022 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.

Achievements and performance

We have continued to work with Rainbow Home to provide support to LGBT+ asylum seekers in the area although this remains a separate charity.

End of year (2024-25) Financial Position

At the end of the Financial Year 2024/25 Northern Lights MCC was linked to three accounts which stood at:

As of the 31[st] March 2025 Northern Lights MCC had no outstanding liabilities.

Trustees responsibilities in respect of the financial statements

Charity law 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 at the year end and of its incoming resources and resources expended during the year. ln preparing those financial statements the Trustees are required to

2

Northern Lights Metropolitan Community Church

Trustee Annual Report For the Year Ended 31 March 2025

The trustees are responsible for keeping accounting records which disclose at any time with reasonable accuracy the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2022.They are also responsible for safeguarding the charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

29/01/2026

This report was approved by the trustees on ……………………. and signed on their behalf by

James Davies James Davies (Jan 29, 2026 17:50:30 GMT)

James Davies Treasurer

3

Northern Lights Financial Summary and Introduction– May 2025

Northern Lights MCC is home to a generous congregation which has meant we have been able to bring hope and light to our community and beyond. We are fortunate have been able to employ a dedicated pastor which represents our largest financial commitment and have been able to use our resources to be an inclusive community in all we do.

The financial plan for 2024/25 has been prepared to mirror the wider focus on strengthening our foundations and growth and renewal for the Church. It is intended to help us live out our faith.

We continue to meet all our financial obligations, including the monthly assessment to support the work of the global denomination. Our latest accounts were signed-off (covering April 2023 to March 2024) and submitted to the Charity Commission maintaining our status as a fully registered charity.

We have always sought to do more and be good stewards of our resources. We have consistently provided additional support to the denomination’s work on global justice, through dedicated collections and long-term support to Rainbow Home. This is a local charity providing support to LGBT+ asylum seekers. We also contribute to the work of UFMCC on Global Justice.

As with many organisations we face the combined challenge of increased costs due to high levels of inflation and a challenging fund-raising position. For 2024/2025 we didn’t set a balanced budget and had planned to draw on our reserves, due to the final reconciliation of the legacy of Mr Eric Horner we did not draw on the reserves as this provided an unanticipated boost to our income. We did however continue to seek ways to reduce our costs where possible to put us on a long-term sustainable path and use the legacy in way which added to our community.

Due to these efforts, although our final expenditure was higher than forecast at £37,631.07 this increase was primarily linked to special events and deliberate choices for our community and longterm future for example in supporting the St James’ AV improvements, attendance at Edinburgh Pride and the LGBT+ History month event. Total income was also higher than forecast at £32.601.99 primarily due to the additional legacy received.

Overall the Church financial position is acceptable with a strong reserve against current activity. We continue to propose a budget with a deficit in light of the reserves and calling to be generous in meeting our needs but we will need to continue to work towards a sustainable position in the medium term with some further cost savings identified.

~~—~~ www.northernlightsmcc.org.uk

Registered Charity Number 1093009

4

At a glance 2024/25

Northern Lights Financial Position 31 March 2025

Account
Balance(£)
Date
~~:~~		 Account
Balance(£)
Date
~~:~~		 Account
Balance(£)
Date
~~:~~
CAF Balance
1,916.13
31.03.2025
~~:~~
Epworth Balance
89,539.07
31.03.2025
~~:~~
Paypal Balance
658.04
31.03.2025
~~:~~
Cash on hand
59.00
31.03.2025
~~:~~
TOTAL 92,172.24
~~:~~		 ~~:~~

Performance Summary 2024/2025 (£)

----- Start of picture text -----
40,000.00
35,000.00
30,000.00
25,000.00
20,000.00
15,000.00
10,000.00
5,000.00
-
Income Expenditure
Forecast 28,750.00 36,180.00
|a | Actual 32,601.99 37,631.07
= Forecast | Actual
----- End of picture text -----

Summary Comparison
Forecast
(£)
Actual
(£)
Difference
(£)		 Summary Comparison
Forecast
(£)
Actual
(£)
Difference
(£)		 Summary Comparison
Forecast
(£)
Actual
(£)
Difference
(£)		 Summary Comparison
Forecast
(£)
Actual
(£)
Difference
(£)
Income
28,750.00
32,601.99
3,851.99
Expenditure
36,180.00
37,631.07
1,451.07
TOTAL -7,430.00 -5,029.08 2,400.92

www.northernlightsmcc.org.uk

Registered Charity Number 1093009

5

Structure of our Financial Report 2025

The Report is still structured in the following way:

6

Review of 2024/25 Budget

Summary

Summary Summary
Budget(£)
Actual(£)
Variation(£)
Income
28,750.00
32,601.99
3,851.99
Expenditure
36,180.00
37,631.07
1,451.07
End ofyearposition(31 March 2025)
Current Account(CAF Bank)
£1,916.13
Deposit Account(Epworth)
£89,539.07
Paypal
£658.04
Cash on hand
£59.00
Liabilities £172.64 (March UFMCC assessment)
£16.86 (EE bill March 2025)
£150 (Examination of accounts)
£277.50(Fuel surcharge received April 2025)

Income

We are blessed with a generous congregation who have continued to give to the Church financially and through your gifts of time, efforts and imagination. This year our income totalled £32,601.99 which was £3,851.99 higher than the forecast of £28,750 primarily due to the additional legacy received (£5,072.54). Giving would have been slightly lower than forecast if this were excluded. This year has seen an increase in giving via cash and from interest payments with a reduction in giving by Paypal. The forecast interest income was a little lower due to fluctuating interest rates throughout the year but is still significantly higher than in previous years.

Our main sources of income were:

----- Start of picture text -----
Income 2024/2025
Interest
11%
Miscellaneous/Other
17%
Standing Orders
Cash 56%
2%
Gift Aid
12%
Paypal
2%
----- End of picture text -----

7

----- Start of picture text -----
Income Actual (£) Difference to forecast (£)
Standing Orders 18,078.13 1,578.13
Paypal 640.00 (2,060.00)
Gift Aid 3,857.45 (642.55)
Cash 769.50 469.50
Miscellaneous/Other 5,581.33 5,081.33
Interest 3,675.58 (574.42)
32,601.99 3,851.99
----- End of picture text -----

Expenditure

Our total expenditure was £37,631.07 which was an overspend of £1,451.07 against the budget. This was achieved due to the final portion of Mr Eric Horner’s legacy and a significant number of cost savings where we were able to reduce expenditure as proposed. The overspend this year primarily related to additional activities that the legacy enabled us to more generously support, including the Edinburgh Pride, LGBT+ History event and St James’ AV improvements.

Our highest areas of expenditure has been around the running of the church, staffing, (office and administration and worship with the bulk or the remaining expenditure relating to the spiritual wellbeing and growth of the congregation and social justice. This shows a reasonable alignment with our priorities for the Church.

At the end of the year we carried forward £339.50 of liabilities relating to bills received in the last week or in the case of the denominational assessment, only known after the end of the month. Following this a further bill of £277.50 was received for the Fuel Surcharge Jan-Mar 25.

8

----- Start of picture text -----
Expnediture 2024/2025
Fuel Surcharge Miscellaneous
1% 7% Worship
13%
Board
4%
Social Justice
9%
Outreach
2%
Spritual Growth
4%
Welcome and
Congregational Care
3%
Staffing
42%
Administration
15%
----- End of picture text -----

Gift Aid remains to be claimed on giving in 2024/25.

----- Start of picture text -----
Expenditure Actual (£) Difference to forecast (£)
Worship 4,783.12 (1,616.88)
Social Justice 3,475.85 (454.15)
Outreach 598.04 98.04
Spiritual Growth 1,608.04 208.04
Welcome and Congregational Care 1,057.19 357.19
Administration 5,575.37 1,675.37
Staffing 15,737.64 (762.36)
Board 1,694.79 (305.21)
Fuel Surcharge 455.00 (295.00)
Miscellaneous 2,524.86 2,424.86
37,631.07 1,451.07
----- End of picture text -----*

9

Budget for 2025/26

Summary

Introduction

The proposed budget is focused on continuing the activities of the Church at the current level with opportunity to draw down on the reserve to support additional activity in line with our new plans.

Income

Giving has increased a little over recent years and we continue to benefit from reasonable interest on the reserves which supports our activities; however it is not expected to increase significantly this year.

Expenditure

Expenditure for the year is forecast to be above the income, despite savings it is proposed to reflect higher costs which continue to feed through from inflation and maintain additional activities to support the delivery of the recently approved plan.

We are not proposing to change our current social justice giving to Rainbow Home or the additional support to Global Justice at this point; however it may be sensible to review the level of support as this has been at 0.5% for a number of years.

10

Appendix 1 – Full Figures - Income

----- Start of picture text -----
Income (2024/25) (£) Income (2025/2026)
Difference to
Forecast TOTAL Notes Forecast Notes
forecast
Standing Increase includes some shifts from Based on current giving
16,500.00 18,078.13 1,578.13 18,500
Orders Paypal to DD giving. and known changes
Reduction includes some moves Based on current giving
Paypal 2,700.00 640.00 -2,060.00 700
from Paypal to DD giving. and known changes
Income relating to the forecast
giving. Potential double claim in
Gift Aid 4,500.00 3,857.45 -642.55 4000 Based on forecast giving
2024/25 would increase and help
cashflow.
Based on current giving
Cash 300.00 769.50 469.50 Increase on latest trends. 750
and known changes
Higher than forecast this year due to
Miscellaneous Retain same base
500.00 5,581.33 5,081.33 legacy therefore return to usual 500
/Other expectations as 2024/25.
level.
Estimated @3.5% with
High level of interest uncertainty in
Interest 4,250.00 3,675.58 -574.42 2,975 average savings at
current climate.
£85,000.
Lower this year due to
reduced interest income
TOTAL 28,750.00 32,601.99 3,851.99 27,425
and limited increases
forecast.
----- End of picture text -----

11

Appendix 2 – Full Figures – Expenditure

----- Start of picture text -----
Expenditure (2024/25) (£) Expenditure (2025/2026) (£)
Difference to
Forecast Total Notes
forecast
Worship 6,400.00 4,783.12 -1,616.88 [Rent increase did not happen but some] 5,500 Rent increase included.
costs for AV and music this year.
Assessments and Donations
Lower than forecast some movement
based on previous year.
between this and other headings due to
Social Justice 3,930.00 3,475.85 -454.15 3,900 Retained £500 for Hardship
events and limited call on hardship
fund, not significantly used
fund.
this year.
Slight overspend here due to increased
Increased to reflect recent
Outreach 500.00 598.04 98.04 materials costs for Pride and other 750
experience of costs.
activities.
Increased to support events
and activities supporting
community spiritual growth
Spiritual Growth 1,400.00 1,608.04 208.04 [Overspend due to supporting additional] 1,500 in line with the plan and
activities. Agreed at the time.
early costs for 2026
European Network
Gathering.
Welcome and
Small increase for expected
Congregational 700.00 1,057.19 357.19 [Overspend due to supporting additional ] 800
activities. Agreed at the time. costs.
Care
----- End of picture text -----

12

----- Start of picture text -----
Overspend due to additional costs for
insurance and other costs. Increased Reflects last year activity
Administration 3,900.00 5,575.37 1,675.37 stock required. Some additional 5,000 potential saving but
communications costs to be reduced in expecting increased costs.
2025/26.
Increased to reflect pay
increase in line with Local
Staffing 16,500.00 15,737.64 -762.36 Difference due to later HMRC payment. 17,829 Government settlement
(fixed £1,290) and other
cost increases.
Higher level to enable
Board 2,000.00 1,694.79 -305.21 [Underspent although supported] 2,000 further activities to
additional unforeseen costs elsewhere.
implement the new plan.
Apparent underspend due to later
billing that expected as not received Assumed retained with
Fuel Surcharge 750.00 455.00 -295.00 750
until 2025/26 will need to be included similar billing periods.
in this year.
Miscellaneous expenditure to cover
unforeseen or difficult to categorise Miscellaneous returned to
Miscellaneous 100.00 2,524.86 2,424.86 100
costs. Overspent as part of additional normal level.
activities and events.
Increase due to on-going
TOTAL 36,180.00 37,631.07 1,451.07 38,129
cost increases.
----- End of picture text -----

13

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2025

I report on the financial statements of Northern Lights Metropolitan Community Church for the year ended 31 March 2025, which are set out on pages 15 to 22.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with 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 the 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 material matters have come to my attention which gives me cause to believe that in, any material respect:

I 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.

Michelle Wright (Jan 29, 2026 17:55:39 GMT) Michelle Wright MW Accounting, Bookkeeping & Training Woodgate House 5c Wood Street Gateshead NE11 9NP Date: 29/01/2026

14

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

For the year ended 31 March 2025

5
Other trading activities
6
7
Payments
8
Total funds carried forward
Reconciliation of funds
Total funds brought forward
Notes
Total income
Donations and legacies
Receipts
Investments
Operation of the charity
Total expenditure
Net movement of funds
Charitable activities		 Unrestricted
Funds
£
28,200
1,918
3,676
33,793
38,443
38,443
( 4,650 )
96,754
92,104		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-		 Total
2025
£
28,200
1,918
3,676
33,793
38,443
38,443
( 4,650 )
96,754
92,104		 Total
2024
£
94,225
763
1,240
96,228
33,714
33,714
62,514
34,240
96,754

The Receipts and Payments Statement includes all gains and losses recognised in the year. All receipts and payments derive from continuing activities

The notes on pages 17 to 22 form an integral part of these accounts.

15

Charity Number 1093009

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

STATEMENT OF ASSETS AND LIABILITIES

As at 31 March 2025

Cash funds
Current account
Total cash funds
Liabilities
9
Total assets
Accountancy and independent
examination
Notes		 Unrestricted
Funds
£
92,104
92,104
150
150		 Restricted
Funds
£
-
-
-
-		 Total
2025
£
92,104
92,104
150
150		 Total
2024
£
34,240
34,240
150
150
Treasurer
The notes on pages 17to22form an integral part of these accounts.
These financial statements were approved by the Board on:
and are signed on its behalf by:
James Davies
James Davies (Jan 29, 2026 17:50:30 GMT)
James Davies
29/01/2026		 Treasurer
The notes on pages 17to22form an integral part of these accounts.
These financial statements were approved by the Board on:
and are signed on its behalf by:
James Davies
James Davies (Jan 29, 2026 17:50:30 GMT)
James Davies
29/01/2026		 Treasurer
The notes on pages 17to22form an integral part of these accounts.
These financial statements were approved by the Board on:
and are signed on its behalf by:
James Davies
James Davies (Jan 29, 2026 17:50:30 GMT)
James Davies
29/01/2026
James Davies (Jan 29, 2026 17:50:30 GMT)
James Davies

16

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

1 Accounting Policies

The accounts have been prepared on the receipts and payments basis. An audit is not required by the charity's constitution and has not been requested by the trustees.

2 Basis of accounting

2.1 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £92,104 and has already secured a significant amount of funding for the current year.

The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

The financial statements have been prepared on a going concern basis. The Trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. The Trustees are of the view that the immediate future of the charity, for the next 12 months is secure and that on this basis the charity is a going concern.

3 Receipts

3.1 Recognition of receipts

Receipts are recognised when the charity has received the receipt.

3.2 Grants and donations

Income from government and other grants are recognised when the charity has received the funds.

3.3 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

4 Payments and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Payments on charitable activities includes the costs of supporting the local community as well as other activities undertaken to further the purposes of the charity and their associated support costs.

17

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support.

Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Liabilities

The charity has liabilities which are measured at settlement amounts less any trade discounts.

4.5 Provision for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

18

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

Analysis of receipts

nalysis of receipts
5
Donations and grants
Cash offerings
Gift aid
Donations/deisgnated gifts
Contingency fund (other/misc)
Eric Horner & Ann Mitcheson
Legacy
6
Other trading activities
Other income
7
Income from investments
Bank interest
Committed giving		 Unrestricted
Funds
£
17,967
493
3,857
640
5,242
-
28,200
1,918
1,918
3,676
3,676		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
17,967
493
3,857
640
5,242
-
28,200
1,918
1,918
3,676
3,676		 Total
2024
£
18,331
782
5,203
1,051
4,669
64,188
94,225
763
763
1,240
1,240

Receipts were £33,793 (2024: £96,228) of which £33,793 was unrestricted or designated (2024: £96,228) and £0 was restricted (2024: £16,852)

19

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

Analysis of payments on charitable activities

8 Charitable payments
Direct costs
Support costs
Rainbow Home
UFMCC special offerings
Office costs
Insurance
Telephone
Payroll charges
Bank charges
Other expenses
Governance costs
Website
Board costs
Pride
Pastor salary
Pastors pensions
Lunches and socials
Travel expenses
Rent
Equipment and supplies
Music and video licence		 Unrestricted
Funds
£
15,610
445
288
2,182
752
7,380
1,320
3,116
1,473
241
2,049
1,350
638
372
422
160
-
645
38,443		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
15,610
445
288
2,182
752
7,380
1,320
3,116
1,473
241
2,049
1,350
638
372
422
160
-
645
38,443		 Total
2024
£
15,388
439
210
3,179
385
7,380
1,320
368
-
-
2,205
1,322
-
599
-
-
635
284
33,714

Payments on charitable activities were £38,443 (2024: £33,714) of which £38,443 was unrestricted or designated (2024: £33,714) and £0 was restricted (2024: £16,852)

9 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner		 2025
£
150
56
206		 2024
£
150
-
150

10 Analysis of staff costs and the cost of key management personnel

Salaries and wages
Social security costs
Pension costs (defined contribution pension plan)		 2025
£
14,820
790
445
16,055		 2024
£
14,625
763
439
15,827

No employee received remuneration above £60,000 (2024: nil)

The key management personnel of the charity, comprise the pastor and the trustees. The total employee benefits of the key management personnel of the charity were £16,055 (2024: £15,827).

20

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

11 Staff numbers

The average monthly head count was 1 staff (2024: 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

The parts of the charity in which the employee's work
Charitable activities		 2025
Number
1.0
1.0		 2024
Number
1.0
1.0

12 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

13 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

14 Cash at bank and in hand

Cash at bank and in hand
15
Telephone
Licence fee
Liabilities
Assessments		 2025
£
92,104
92,104
2025
£
-
-
-
-		 2024
£
96,754
96,754
2024
£
207
16
121
344

16 Events after the end of the reporting period

No events requiring adjustment to the accounts have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

21

NORTHERN LIGHTS METROPOLITAN COMMUNITY CHURCH

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

17 Analysis of charitable funds

Analysis of movements in unrestricted funds

For the year ended 31 March 2025

For the year ended 31 March 2025
Fund
balances
brought
forward
Unrestricted funds
£
General unrestricted fund
96,754
Totals
96,754
For the year ended 31 March 2024
balances
balances
brought
forward
Unrestricted funds
£
General unrestricted fund
34,240
Totals
34,240		 Incoming
resources
£
33,793
33,793
Incoming
resources
£
96,228
96,228		 Resources
expended
£
( 38,443 )
(38,443)
Resources
expended
£
( 33,714 )
(33,714)		 Transfers
£
-
-
Transfers
£
-
-		 Fund
balances
carried
forward
£
92,104
92,104
Fund
balances
carried
forward
£
96,754
96,754

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

18 Capital commitments

As at 31 March 2025, the charity had no capital commitments (2024: £nil)

19 Analysis of net assets between funds

nalysis of net assets between funds
Cash at bank and in hand
Cash at bank and in hand		 Unrestricted
Funds
£
92,104
92,104
Unrestricted
Funds
£
96,754
96,754		 Restricted
Funds
£
-
-
Restricted
Funds
£
-
-		 Total
2025
£
92,104
92,104
Total
2024
£
96,754
96,754

22