Charity Registration Number : 1094336 Company Registration Number : 04426679
## **BIRMINGHAM VICTORY UNITY CENTRE**
A COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **BIRMINGHAM VICTORY UNITY CENTRE**
## **CONTENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|Legal and Administrative Information
......................................................................................................|1|
|---|---|
|Trustees' Report
......................................................................................................................................|2|
|Independent Examiner's Report
..............................................................................................................|4|
|Statement of Financial Activities
.............................................................................................................|5|
|Balance Sheet
.........................................................................................................................................|6|
|Notes to the Financial Statements
..........................................................................................................|7|
## **BIRMINGHAM VICTORY UNITY CENTRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
**Trustees** Devon McKenzie James Haughton Vincent Taylor **Charity Number** 1094336 **Company Number** 04426679 **Registered Office** Ebenezer Mission Hall Cook Street Birmingham B7 5LP **Independent Examiner** R & J Accountants Ltd 6 Wheatland Grove Aldridge Aldridge, Walsall WS9 0SR
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## **BIRMINGHAM VICTORY UNITY CENTRE**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
## **Trustee's report and financial statements**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 2019).
## **Objectives and activities**
The advancement of the Christian Faith in accordance with the doctrines set out in the schedule and the worship of god in Birmingham and elsewhere by any means whatsoever including but not by limitation the preaching and proclamation of the Christian Gospel and the teaching of Christian doctrine and principles and the pastoral care of Christian people and the printing and distribution of the bible and Christian literature
## **Achievements and performance**
This year has been a year of planning and reorganising our future goals, we have not been continue carried out any special events, such as conferences, Training, Worship seminars, prayer vigil and however we have had some fellowship meals members and families within out church community as a way of building unity and relationships. We are now back to having our live Sunday services , having secured a suitable venue in which we can meet.
## **Financial review**
## PRINCIPAL FUNDING SOURCES
The Charity continues to remain optimistic and innovative in delivering its activities. We are deeply grateful for the consistent commitment and generosity of our members and partners, whose support remains a vital source of strength to the organisation. Their sacrificial giving and dedication to our mission have sustained us through yet more challenging periods, and we remain thankful for their ongoing, loyalty, financial support and belief in the vision we hold for the community and organisation.
We continue to work towards securing a multipurpose church and community facility that will enable us to further develop and expand our services and outreach programmes. These programmes are designed to address the current and pressing needs within our community, and we remain committed to serving those who are disadvantaged, marginalised, or otherwise in need of support.
We are actively exploring new opportunities to generate sustainable income through fundraising activities, events, and promotional initiatives. In addition, we aim to attract new members who can both benefit from our services and contribute to the continued delivery of our charitable work.
## RESERVES POLICY
It is the Charity’s intention to build reserves sufficient to maintain a contingency fund capable of meeting ongoing operational costs and unexpected financial demands. Holding adequate reserves will also allow us to respond promptly and effectively to emerging community needs and to deliver our services to a high standard.
## PLANS FOR FUTURE PERIODS
Our objectives for the forthcoming periods remain centred on strengthening our partnerships with community organisations, local agencies, and other stakeholders who share our commitment to addressing social and economic inequalities. We aim to increase membership and enhance our outreach efforts to local families, individuals, and communities. We have already seen steady growth in demand for our food bank and participation in our church activities, and we anticipate further development in these areas.
The Charity continues to benefit from its affiliation with our umbrella organisation, Jabula New Life, which provides practical support, strategic regional and national guidance, training, and resources to support our ongoing development.
## **Trustees**
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The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Devon McKenzie (Appointed On: 29/04/2002) James Haughton (Appointed On: 29/04/2002) Vincent Taylor (Appointed On: 29/04/2002)
## **Trustee's responsibilities statement**
The trustees, who are also the directors of Charity For Birmingham Victory Unity Centre for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company 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 and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. 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.
This report was approved by the trustees and signed on its behalf by:
------------------------------------------------------------------------
**Devon McKenzie Trustee**
Date : **01 April 2026**
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## **BIRMINGHAM VICTORY UNITY CENTRE**
## **INDEPENDENT EXAMINER'S REPORT**
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
Independent Examiner’s Report to the Trustees of Birmingham Victory Unity Centre
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 30 September 2025 which consists of the statement of financial activities,balance sheet and the related notes.
## **Responsibilities and basis of report**
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 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:
examine the accounts under s.145 of the 2011 Act;
to follow procedures laid down in the general Directions given by the Charity Commission under
s.145(5)(b) of the 2011 Act; and to state whether particular matters have come to my attention.
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and 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.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
- the accounts did 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.
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 accounts to be reached.
KA Name: **R D Patel**
for and on behalf of **R & J Accountants Ltd**
Date: **01 April 2025**
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## **BIRMINGHAM VICTORY UNITY CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Recommended categories by**
**activity**
**Notes**
**Income and endowments from:**
Donations and legacies
2
Investments
3
**Total**
**Expenditure on:**
Raising funds
Charitable activities
4
Other
6
**Total**
Net income
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**£**
60,173.18
92.69
**60,265.87**
699.65
37,088.28
11,209.57
**48,997.50**
11,268.37
**11,268.37**
(3,107.85)
**8,160.52**|**Total Funds 2025**
**£**
60,173.18
92.69
**60,265.87**
699.65
37,088.28
11,209.57
**48,997.50**
11,268.37
**11,268.37**
(3,107.85)
**8,160.52**|**Total Funds 2024**
**£**
39,012.05
47.21|
|---|---|---|---|
||||**39,059.26**|
||||606.50
27,570.88
7,698.13|
||||**35,875.51**|
||||3,183.75|
||||**3,183.75**
(6,291.60)|
||||**(3,107.85)**|
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## **BIRMINGHAM VICTORY UNITY CENTRE**
## **BALANCE SHEET**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Recommended categories by**
**activity**
**Notes**
Fixed assets
Tangible assets
7
**Total fxed assets**
Current assets
Cash at bank and in hand
8
**Total current assets**
Creditors: amounts falling due within
one year
9
**Net current assets/(liabilities)**
**Total net assets**
**Funds of the Charity**
Unrestricted funds
10
Restricted funds
10
Endowment funds
10
**Total funds**|**Total Funds 2025**
**£**
311.08
**311.08**
20,520.17
**20,520.17**
12,670.73
**7,849.44**
**8,160.52**
8,160.52
-
-
**8,160.52**|**Total Funds 2024**
**£**
414.77
**414.77**
9,680.72
**9,680.72**
13,203.34
**(3,522.62)**|
|---|---|---|
|||**(3,107.85)**|
|||(3,107.85)
-
-|
|||**(3,107.85)**|
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 01 April 2026 and signed on its behalf by:
**Devon McKenzie Trustee**
Date : **01 April 2026**
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## **BIRMINGHAM VICTORY UNITY CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: 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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **2. Income from Donations and Legacies**
|**Analysis**
**Unrestricted funds**
**£**
Building Project
3,600.00
Gift Aid
8,886.94
Tithes Gifts & Ofering
47,686.24
**Total**
**60,173.18**
**3. Income from Investments**
**Analysis**
**Unrestricted funds**
**£**
Interest income
92.69
**Total**
**92.69**
**4. Expenditure on Charitable Activities**
**Analysis**
**Unrestricted funds**
**£**
Bank charges
174.05
Charitable donations and oferings
9,349.47
Activities & events
656.53
**Total**
**10,180.05**
Support Costs
26,908.23
**37,088.28**|**Total funds 2025**
**£**
3,600.00
8,886.94
47,686.24
**60,173.18**
**Total funds 2025**
**£**
92.69
**92.69**
**Total funds 2025**
**£**
174.05
9,349.47
656.53
**10,180.05**
26,908.23
**37,088.28**|**Total funds 2024**
**£**
3,592.00
6,545.11
28,874.94|
|---|---|---|
|||**39,012.05**|
|||**Total funds 2024**
**£**
47.21|
|||**47.21**|
|||**Total funds 2024**
**£**
45.24
5,958.14
636.01
**6,639.39**
20,931.50|
|||**27,570.88**|
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## **5. Support Costs**
|**5. Support Costs**|||||
|---|---|---|---|---|
|**Analysis**
**Support Costs**
Printing and stationery
Membership & Subscriptions
Software & IT Consumables
**Governance Costs**
Accountants fees
Ministers' Fees
**6. Other Expenditure**
**Analysis**
Depreciation Charge for the Year -
Fixtures & Fittings
Travel & Subsistance
Rent & Conference
Premises Insurance
Premises Repairs & maintenance
Sundries expenses
Telephone & Internet Cost
**Total**|**Unrestricted funds**
**£**
103.69
745.69
3,264.64
-
-
312.44
6,783.11
**11,209.57**||**Total funds 2025**
**£**
110.32
858.00
430.98
2,880.00
23,328.58|**Total funds 2024**
**£**
513.03
500.00
199.96
2,725.00
17,600.00|
||||**27,607.88**
**21,537.99**||
||||**Total funds 2025**
**£**
103.69
745.69
3,264.64
-
-
312.44
6,783.11
**11,209.57**|**Total funds 2024**
**£**
138.26
382.00
5,036.99
259.50
159.93
392.89
1,328.56|
|||||**7,698.13**|
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## **7. Tangible Fixed Assets**
|**Motor Vehicles**
**£**
**7.1 Cost or valuation**
At 01 October 2024
3,512.50
Additions
-
Disposals
-
Revaluations
-
Transfers
-
At 30 September 2025
**3,512.50**
**7.2 Depreciation and impairments**
At 01 October 2024
3,512.50
Charge for the year
-
Disposals
-
Revaluations
-
Transfers
-
At 30 September 2025
**3,512.50**
**7.3 Net book value**
At 01 October 2024
-
At 30 September 2025
**-**
**8. Cash at bank and in hand**
**Analysis**
**Total funds 2025**
**£**
Short term deposits
14,709.84
Cash at bank and in hand
5,810.33
**Total**
**20,520.17**
**9. Creditors: Amounts falling due within one year**
**Analysis of Creditors**
**Total funds 2025**
**£**
Accruals and deferred income
855.00
Other creditors
11,815.73
**Total**
**12,670.73**|**Motor Vehicles**
**£**
3,512.50
-
-
-
-|**Motor Vehicles**
**£**
3,512.50
-
-
-
-|**Fixtures &**
**Fittings**
**£**
15,408.05
-
-
-
-
**15,408.05**
14,993.28
103.69
-
-
-
**15,096.97**
414.77
**311.08**
**Total funds 2024**
**£**
6,246.55
3,434.17|
|---|---|---|---|
||**3,512.50**|||
||3,512.50
-
-
-
-|||
||**3,512.50**|||
|||-||
|||**-**||
|||||
||||**9,680.72**|
||||**Total funds 2024**
**£**
-
13,203.34|
||||**13,203.34**|
Page 9 of 10
## **10. Charity funds**
|**10. Charity funds**|**10. Charity funds**||||
|---|---|---|---|---|
|**10.1 Details of material funds held and**||**movements during**|**the CURRENT reporting period**||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|**Total**|**(3,107.85)**|**60,265.87**|**48,997.50**|**8,160.52**|
|**10.2 Details of material funds held and**||**movements during**|**the PREVIOUS reporting**||
|**period**|||||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|**Total**|**(6,291.60)**|**39,059.26**|**35,875.51**|**(3,107.85)**|
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