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 31[ST] DECEMBER 2024
Luke Silver Accountancy & Taxation Services 25 Ellicombe Close Minehead Somerset TA24 6DQ
Mobile: 07710 456376
E-mail: luke-silver@puresilver.org.uk
Independent Examiner’s Report on the Accounts
Accruals Accounts
Report to the trustees/members of Upper Gornal Pentecostal Church
Registered Charity Number 1093130
On the accounts for the year ended 31 December 2024
Set out on the following pages
Respective responsibilities of trustees and examiner
The charity¹s trustees are responsible for the preparation of the accounts. The charity¹s 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 I 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
-
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: L A Silver
Date: 19 March 2025
Luke Silver HNC Business & Finance / Accountancy Practitioner
25 Ellicombe Close Minehead Somerset TA24 6DQ
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 I 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
I 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 I 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: 19 March 2025
UPPER GORNAL PENTECOSTAL CHURCH
REPORT OF THE TRUSTEES OF FOR THE YEAR ENDED 31[ST] DECEMBER 2024
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 Malcolm 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 print name:
Date:
Upper Gornal Pentecostal Church
Statement of Financial Activities for the year ended 31/12/2024
| Notes Resources Arising Donations & Gifts Other Income 1 Resources Used Direct Charitable Expenditure Functional Costs 2 Support Costs 3 Other Expenditure Administration 4 Resources used in this year Net Movement in Funds Gains / (Losses) on Revaluation Balances b/f Fixed Asset Adjustment 2020 Balances c/f |
2024 2023 £ £ 79,645 71,202 23,153 16,068 |
|---|---|
| 102,798 87,270 |
|
| 66,829 63,418 29,779 16,837 |
|
| 96,608 80,254 |
|
| 5,214 5,556 |
|
| 101,822 85,810 |
|
| 976 1,459 |
|
| 50 102 1,173,179 1,171,618 359 |
|
| 1,174,564 1,173,179 |
Upper Gornal Pentecostal Church
Notes to the Accounts for the year ended 31/12/2024
| 1. Resources Arising Donations & Gifts Tithes & Offerings Gift Aid Other Income Missions Eve Lane Explorers Keep Fit Car Park Building Fund Sundry Total Resources Arising 2. Functional Costs Resident Ministry Administrator Visiting Ministry Eve Lane Explorers AOG Missions Outreach Donations / Gifts Flowers Health & Safety Children's / School Work The Hub Fellowship 3. Support Costs Utilities Phones & Internet Church Insurance General Maintenance / Repairs Cleaning Child Protection Mortgage Interest 4. Administration Costs Depreciation Stationery & Printing Professional Fees |
2024 2023 £ £ 65,763 60,320 13,882 10,882 |
|---|---|
| 79,645 71,202 |
|
| 581 0 4,591 5,218 2,642 0 2,548 2,275 9,630 0 3,160 8,575 |
|
| 23,153 16,068 |
|
| 102,798 87,270 |
|
| 37,086 35,294 8,288 7,807 460 520 4,089 3,883 1,116 1,163 3,273 3,186 1,562 1,973 156 180 161 28 864 666 9,015 7,932 42 151 716 633 |
|
| 66,829 63,418 |
|
| 9,383 4,191 1,234 1,423 2,972 2,226 6,415 1,238 6,841 4,838 145 179 2,790 2,743 |
|
| 29,779 16,837 |
|
| 770 495 2,754 3,255 1,689 1,805 |
|
| 5,214 5,556 |
Upper Gornal Pentecostal Church
Balance Sheet as at 31/12/2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | |||
| Fixed Assets | ||||
| Land & Buildings | 1,210,406 | 1,210,406 | ||
| Fittings & Equipment | 1,565 | 1,211,971 | 756 | 1,211,162 |
| Current Assets | ||||
| Short Term Investments | 465 | 415 | ||
| Bank Balances | ||||
| Current Account | 3,540 | 4,555 | ||
| Current Assets | 4,005 | 4,970 | ||
| Liabilities | ||||
| Kingdom Bank Mortgage | (41,412) | (42,594) | ||
| Net Assets | 1,174,564 | 1,173,538 | ||
| Retained Reserves b/f | 1,173,538 | 1,171,977 | ||
| Funds Generated by Operations | 976 | 1,459 | ||
| Revaluation | 50 | 102 | ||
| 1,174,564 | 1,173,538 | |||
| Diff | 0 |