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## UPPER GORNAL PENTECOSTAL CHURCH
EVE LANE
## UPPER GORNAL
DUDLEY
## WEST MIDLANDS
DY1 3TY
Registered Charity: 1093130
## STATEMENT OF ACCOUNT
## AND
## INDEPENDENT EXAMINATION REPORT
FOR THE YEAR ENDED 315? DECEMBER 2023
Luke Silver Accountancy & Taxation Services 25 Ellicombe Close Minehead Somerset TA24 6DQ
Mobile: 07710 456376
E-mail: luke-silver@puresilver.org.uk
Accruals Accounts
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## independent Examiner’s Report on the Accounts
Report to the trustees/members of Upper Gornal Pentecostal Church
## Registered Charity Number 1093130
On the accounts for the year ended 31 December 2023
## Set out on the following pages
## 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 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed.
It is my responsibility to: examine the accounts (under section 43(3)(a) of the Act); follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act); and 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 Commissioners. 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 | do not express an audit opinion on the view given by the accounts.
## 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
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- e To keep accounting records in accordance with section 41 of the Act; and ¢ To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act Have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Signed: LA Sither
Date: 14 May 2024
Luke Silver HNC Business & Finance Accountancy Practitioner 25 Ellicombe Close Minehead Somerset TA24 6DQ
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## independent Examiners Report to the Trustees
## Introduction
Thank you for submitting the accounts for independent examination. They have been well maintained and the Treasurer, Gary Mills and others responsible are to be commended for their hard work. Therefore | will keep my comments to a minimum.
## Charity Law and Financial! Regulations
The independent examination has been carried out in accordance with the Charities (Accounts and Reports) Regulations 1995 (Statutory instruments No 2724) and the Accounting by Charities Statement of Recommended Practice (SORP).
## Signing of Accounts
| shall be obliged if you will please forward a copy of the signature page for my records after the accounts have been signed by a representative appointed by the Trustees. A spare copy is enclosed.
## Conclusion
There are no other matters | feel need to be brought to your attention.
Please do not hesitate to contact me for further clarification or for further assistance.
## Luke Silver
Date: 14 May 2024
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## UPPER GORNAL PENTECOSTAL CHURCH
## REPORT OF THE TRUSTEES OF FOR THE YEAR ENDED 3157 DECEMBER 2023
## ACTIVITIES REVIEW
The financial! results are set out in the enclosed accounts.
The principal activity throughout the year under review was that of the advancement of the Christian faith and the extension of the Kingdom of God.
## TRUSTEES
The trustees during the year were as follows:
AOG Property Trust are Holding Trustees.
## Charity Trustees:
Alexandra Caulfield Robert Croft Dean Easton Nigel Marsh Gary Mills Malcoim Jones
## STATEMENT
We certify that the books, vouchers and information produced to enable the independent examination of our accounts to be conducted contain a full and correct record of our financial transactions and activities to the best of our knowledge and belief.
SIGNED ON BEHALF OF THE TRUSTEES
Please printname: WIM EL MFHCSI+
Date. 1S i | ZY
## Upper Gorna! Pentecostal Church Statement of Financial Activities for the year ended 31/12/2023
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;
||Notes|2023||2022|
|---|---|---|---|---|
|Resources Arising|||||
|Donations & Gifts||71,202||68,694|
|Other Income||16,068||11,820|
||1|87,270||80,515|
|Resources Used|||||
|Direct Charitable Expenditure|||||
|Functional Costs|2|63,418||59,675|
|Support Costs|3|16,837||18,427|
|||80,254||78,102|
|Other Expenditure|||||
|Administration|4|5,556||4,550|
|Resources used in thisyear||~~ 85,811||82,652.|
|NetMovement inFunds||__1459||-2,137|
|Gains / (Losses) on Revaluation||102||13|
|Balances b/f||1,171,618|1,173,742||
|Balancesc/f||“1,173,179|1,171,618||
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## Upper Gornal Pentecostal Church Notes to the Accounts for the year ended 31/12/2023
||2023|2022|
|---|---|---|
|1. Resources Arising|||
|Donations & Gifts|||
|Tithes & Offerings|60,320|56,479|
|Gift Aid|10,882|12,215|
||71,202|68,694|
|Other income|||
|Missions|0|558|
|Eve Lane Explorers|5,218|3,073|
|Direction Magazine|ie)|128|
|Car Park|2,275|2,548|
|Sundry|8,566|5,509|
|Interest|9|4|
||16,068|11,820|
|Total Resources Arising|87,270|80,515|
|2. Functional Costs|||
|Resident Ministry (inc. employer's NI)|35,294|33,225|
|Administrator (inc. empioyer's Nl)|7,807|6,829|
|Visiting Ministry|520|800|
|Eve Lane Explorers|3,883|3,476|
|Direction Magazine|0|82|
|AOG|1,163|291|
|Missions|3,186|4,796|
|Outreach|1,973|1,499|
|Donations / Gifts|180|126|
|Flowers|28|0|
|Open Doors|0|744|
|Health & Safety|666|195|
|Children's / School Work|7,932|7,275|
|The Hub|151|28|
|Fellowship|633|310|
||63,418|59,675|
|3. Support Costs|||
|Utilities|4,191|3,473|
|Phones & Internet|1,423|1,360|
|Church Insurance|2,226|2,139|
|General Maintenance / Repairs|1,238|1,956|
|Cleaning|4,838|6,924|
|Child Protection|179|347|
|Mortgage Interest|2,743|2,227|
||16,837|18,427|
|4. Administration Costs|||
|Depreciation|495|748|
|Stationery & Printing|3,255|2,934|
|Professional Fees|1,805|867|
||5,556|4,556|
## Upper Gornal Pentecostal Church
## Balance Sheet as at 31/12/2023
(
||2023||2022||
|---|---|---|---|---|
|Fixed Assets|||||
|Land & Buildings|1,210,406||1,210,406||
|Fittings
& Equipment|756|1,211,162|702|~=1,211,108|
|Current Assets|||||
|Short Term Investments||415||313|
|Bank Balances|||||
|Yorkshire Bank - Current||4,555||3,651|
|||0|||
|Cash in Hand|||||
|Church|0||660||
|Eve Lane Explorers|0||0||
|||9)||660|
|Current Assets||4,970||4,625|
|Liabilities|||||
|Kingdom Bank Mortgage||-42,594||-43,756|
|NetAssets||1,173,538||1,171,977|
|Retained Reserves b/f||1,171,977||1,174,101|
|Funds Generated by Operations||1,459||-2,137|
|Revaluation||102||13|
|||1,173,538||1,171,977|
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