## **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|||