REGISTERED NUMBER: 04450990
CHARITY NUMBER: 1096178
NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2022
SPARK
Chartered Certified Aecountants
10 Wrens CourL 48 ￿￿toria Road,
Sutton Coldfield. 872 1SY

NEW JERUSALEM APOSTOLIC CHURCH
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CONTENTS
Page
Reference and administrative details of the charity. Its trustees
and advisors
Trustees. Report
2-8
Independent examlnevs report
9-10
ststement of finanical attivities
Balance sheet
12
Notes to the financial ststements
13-19

NEW JERUSALEM APOSTOLIC CHURCH
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BIRMINGHAM
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2022
Trustees
M Brcrf)ks
8 Ffrench
H Levine
S Ible
C Dennis
G Brown
Company registered
number
04450990
Charity registered
number
1096178
Reglslered office
New Jerusalem Apostolic Church
Stsjart Street
B7 5NW
Company secretary
B Ffrench
Independent examiner
Philip Bumell FCCA
Accountants
Spark
Chartered Cerbfied
Accountants
10 Wrens Court
48 Vthria Road
Sutton Coldfield
B72 1SY
Bankers
Lloyds Bank
Market Street
Stafford
ST16 2JL
Unty TNst Bank P
Bimiingham
B12HB
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BIRMIN
HAM
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2022
The Trustees (who are also directots of the Charity for the purposes of the Ccmmpanies Act) present their
annual report together with the financial statements of NeH Jerusalem Apostolic Church (Birmingham)
Ilhe company) for the ended 31 May 2022. The Trustees confimi that the Annual report and financial
statements of the ¢ompany Comply with the Current statutory requirements, the requirements of the
company's governing dccument and the provisions of the Statement of Recommende(I Practice ISORPI
'Accounting and Reporb'ng by Chaiities" issued in March 2005.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Conststulion
The company is registered 8$ a charilable c(Mnpany limited by guarant￿ and was set up by
Memorandum of Association on 29 May 2002. The chanty number 1096178.
The principal object of Ihe company is to than￿ the Christian Faith in aCCordar￿e wrih the statement of
beliets, in Bimingham, its surrounding areas and such other parts of the United Kingdom and the World,
as the Trustees may from time lo ts.me think fft and other such purposes which are exclusively charitable
according to the18w of England and Wales and are connected wtth the charttable work of the charty.
mell￿ of app)intm8nt or 8lechc￿ of Tmstees
The management of the company is the responsibilty of the tnjslees who are el￿ted and wpted
under the Articles of AsxKiation.
Organisational sInKtU￿ and decision maknng
Organisational structure consists of Iwstees vtho make organisational decision5 in conjunction wi(h the
Pastor5. Pastors are accountable to the trustee board of which they are part, for financial and general
governance onty, but for spitiual matters they remain ￿Untable lo the Bishop and Pastor.
This relati.onship is designed to offer greater transparency and clarity in d￿l$lOn making. The members
of the ofganisalion are free lo object lo any material transactions proposed by the board and can do so in
writing, by personal appointment with the board or pastors or in general weekly meetings.
R￿k Management
There is adequate insurance cover in Pl￿ and financial infomation and inlemal controls are kept under
regular review. Appropriate Criminal Records Bureau (CRBI checks, supported by regularly reviewed
policies are made for all those work Iwth children or other vulnerable groups.
OWECTIVES AND ACTivmES
Policies and obieclives
In setting objectives and planning for actwrties, the trustees have grven due consideration lo general
guidance published by the Chartty Commission relating to public ber￿frt and in particular lo ils
supplementary public benefrt guidan￿ on the advancement of rel￿10n.
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Review of acttvities
The Trustees consider the wde range of activities provide benefrt to those who worship al the Church.
the people of Bimiingham, its surrounding areas and overseas in line with our objects. New Jerusalem
Apostolic Church (Bimiinghaml has continued lo maintain rts commitments lo the projects and a¢tiviliÈs
that it has carried out over the last few years. These proiecas have been identified to ensure that they
are..
al Advancing the Christian faith in the UK andlor overseas
bl Provxling a place of worship and communty for peop￿ in Birmingharn and the wder West Midlands
c) Promoting education, employment, economic devekjpmenl andlor xKial inclusion programmes
WFthin Bimingham
d) Equipping church members and others in the communty to operate in advancing the Christian faf(h
outside of the physical church building. in nursing homes. community centres, hospitals, prisons etc.
Summary of activities and beneficiaries
1stJune 2021- 31st May 2022
Like 811 places of worship. were impacted by the govemment regulations implemented folk)wing the
outbreak and subsequent gr(￿￿ of the COVID 19 pandemic. We had immediately closed our church for
on-511e services and commenced an on-line operation. which had allowed us lo ¢onlinue to reach our
members and friends, catering for their spiritual needs, by use of our New Jewsalem You Tube channel,
ZOOM and other suitsble technologies.
As some government restrictions were slowty lrfb"ng. tcwards the erKI of March 2021 we had allowed a
few people on site in the semce. besides the service parbcipants and the m&lia team.
The 6th June 2021 was the first formal service back wrth limi(ed number5 in the sanctuary. abiding with
the hygiene and spacing regulab.ons in place at the time. The Servi￿ rtsew continued to be transmitted
on-line, to the wider audience in addition to those in the building and has remained a pemianent feature
post-pandemic and beyond.
Throughout the remaindef of 2021 and into eaty 2022, we both abided by the government njles that
were in place and also ensured the safety and protection of our church members and seryice attendees.
Throughout the perirxl we operated a trK)oking system to ensure that we were suitably equipped to
manage and safeguard the numbe[5 of attendees. Adhering to hygiene and spacing requ1￿mentS and
temperature testing conlinued throughout this peri￿J_ Even post-COVID we ensure th* there is
continual awareness and that the church has resources and space available for those who require
ongoing or specific support.
The Church continues to have a main Servi￿ every Sunday morning. There Is prayer and Bible teaching
every Tuesday evenings (prayer and bib￿ leaGhingi with Youth Ministry meetings running at the same
lime. We have 'RevNe" prayer meetings on the first Friday evening of each month. The Church is now
open to all rts members and members of the community six days a week and provides a place of prayer
and worship, whilst still operating under any government guidelines in place at any point in time.
Through the lime of the COVID restrictions and even followng their removal, attendances at the on-line
serVi￿S and bible teaching continued to grow both at the time of transmission and on4emand outside of
service limes. We have also wdened the pool of presenters at Bible teaehing, lo inctude members from
the wder congwalion and extemal speakers. to highly w>sitive effe
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Using conference call technology, we run prayer calls at least twice a weèk, where church members and
guests alike can come together by phone. to pray in unison. Through the use of social media and the
streaming of our live services. we have successfully extend￿ our reach to a wdef audience both within
the UK and the wider wodd
Education is one (rf our Values here at New Jerusalem and we hold structured courses in Biblical studies
and other aspects of ChTislian education and personal development. Each Course is tailored and relevant
to ils tsrgel group. In 2021 we ran a sefies of on - line Bible CoU￿eS available lo members and non-
members alike.
We also continue to offer a range of practical workshops open to all, where practical principles, advice
and lrfe-5kills are present￿1. T¢¥>iGs continue to revisit Personal Finance. Goal Setting, Parenting and
Health Education. We partner wrth various OTganisations and indivKlual contacts to promote economi
development and K￿la1 inclusion and heakh awareness. We remain active supporters of Proslale
Cancer UK and Mcmillan Nursing.
OL+r dedicated office and foodbank staff and volunteers have continued to work as an essential service
throughout the pericKg of the pandemic and beyo[￿. We ackrThAedge their support and dedication to the
work of the ministry during this pericKI
Our Food Bank operalion is now in its ninth year of operation. This provides food5, loilelries and other
domestic items lo client5 who are referred fr(￿ Housing Authorities. Social servI￿s. SchcM)Is and other
community organisations. as well as others in need from the Ictal area. Our fcK)dbank is now open daily
and numbers attending have increased and continue lo do so. Other organis*ions in the social ServI￿S
and caring $￿torS draw on our strtks to feed and help those in need. Volunteers from the church every
week continue to collect donations from supermarkets ar￿ the church itself weekty restrKks the fcrf)d
bank from church funds and individual monetsry donations.
Throughout this period our Bishop and Paslor Yvonne continue lo work tirelessly lo help those in need of
support in the local and wider communrty. They are conlinualty requested to $￿ak at meetings and
forums. both in the UK and abroad. Their abilrties and the whole abilty of the church lo embrace and
operate new technology, has meant that by embracing ZLx)m and other platfomis, we have been able to
communicate, support ano reach to people not only in the UK. but in the wider wodd.
All of our departments such as Lrfe Class. YoLrth. Esthe¢s Academy. Ladies Department, Love In, Men's
Department. Children's Church and others have all continued operatsng remotely, having switched over
to using technology to have meetings, seminars, teachings and presentations. However as the COVID
restrictions were incrementalty lffted, where prachcal we have returned we have returned lo the building
for those who wanted lo do so, whilst still providing an on4ine Op￿n. This has in the main increased the
ntjmber of attendees at the various events.
Estherfs Academy who run an annual programme of personal development for women based on the
character, qualities and skills of Queen Esther in the Bible, successfully ran their 2022 programme in
house.
The Tohorah programme. which runs separately for gids within the 11>14 age groups. continues lo be
integrated into the main E51herfs programme. A retreat is planned for the summer of 2022.
The Men's department runs simitar development prcgrammes and run Njint events with other churches.
A weekly on-line call for mutual support and Bible study contsnues on an on-going basis
Local communty organisations continued to utilise the rn￿11ng facilities available in the building and as
an organisation we seek to support them in any tx)srtive way. Our refurbished fully functioning Board
Room continues to be used for the charity's use and for use by external organisations.
We continue to support marriages through individual and couples (x)unselling.' also teaching and
includin9 sermons on marriage. The pre-marrtal counselling course is very popular amongst those
wanting to get married. Those peop￿. who have completed the course, appear lo adjust better to their
new way of life. A relationship Conferen￿ is planned for late 2022 in-house.
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The Church, on a regular basis, sources and subsidises the servsces of a qualified Christian theo-therapist. to
help those who need counselling and support in their INes and relationships. This has switched to on line
support both during and Fxjsl-pandemic.
The Youth department is instrumental in grounding and educating the young people. They have weekly Youth
classes wrth specific teaching designed to develop them into outstanding citizens and Christians and they
actively work within the community. A Youth Worship Team which includes singers and musicians from other
Birmingham churches continues to flourish and has ministered at a number of worship events and
Conferences.
We continue lo have. from wrthin our litsnsed ministers. t￿￿ full time fully qualified chaplains who continue to
operate outside of the church environment
One is in one of the local hospitals both running setvices and giving support and comfort to the sick and
bereaved. She is also qualified as an Intemational Chaplain. linked to the UN and able to serve in disaster
areas and other CTltical locations woddwde.
The Hebron House Resettlement CIC organisation is now registered as a Community Interest Company ICIC}
in its own right. Besides conb"nuing its original mission to support newly released prisoners in finding
accommodation and work, we have utslised funding to run mentoring and personal development courses inside
other male prisons in the reg￿n as pennitted under govemment regulations and guidelines. We also
collaborate wth Prison Link, Ph￿nIX Unrted CIC and The Invested Man to provide resettlement and mentoring
resour￿.
Our long-stsnding relationship with a ¢ttarttsble organisation in South India ¢onts"nues. We gwe in kind and
financial support. As a church we financialty supp)rt the various charitable activities sponsored by the
International Jabula organisatson, through their Utopia initiative.
On the back of the hard work and dedicabon put into the organisation over the years by Bishop Melvin Brooks
and Pastor Yvonne Brooks. Iheir presence continues lo be requested by the wider church community and other
assemblies. Speaking engagements. the sharing of personal and organisab.onal experiences. marriage
counselling events and other seminars has led to them presenb.ng on-line txjth within the UK and across the
world
Bishop Melvin Brooks Serves as Chief Operab"ng Officer of the 1ntematy.onal Organisab"on, Jabula New Life
Ministries and is also co-opted on lo the Board of the Council of Aftican Bishops, attending their regular
meetings. He has also for several years served on the Board of the Untversity of w0￿e[haT￿pt0n.
This has led lo greater assumption of resFK)nsibilths in the day to day running of the church and the services
by the Elders of the church. as well as overseeing their respective departmental heads within the church.
Monthly meetsngs are held for all current and future leaders lo ensure conkn"nuity and continual improvement in
the operation of the organisation.
Following the significant investment of the previous financial year, we continue to invest in the up keep and on-
going rnainlenance of the building. Stairways. recepb.on areas and hospitality areas have all been repaired and
redecorated.
We are also mindful ol our environmental responsibiltty and are Car￿ng out studies, lo obtain costs for our
future heat'ng and lighting solutions, to ensure that they are effective, cost efficient and eC￿tr￿nd1y. The new
healing systems are being installed in August 2022 in bme for the 2022-23 winter period.
In order to continue to provide the outstanding quality and content of service during COVID-19 and beyond,
that we as a church aspire lo, we have heavily invested in upjrading our media and prc¥Yuction equipment.
This is to support the delivery of live services. which can both accommodate congregations. whilst at the same
time transmitting and broadcasting live to those on line and those who want access on demand at a later time.
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For production and transmission, we conb'nue to source Suitab￿ cameras, computers, mixers, monitors and
television screens wrth associated sundry equipment as required.
For music and worship, we continue to source new speakers, microphones and audio transmissi¢)n
equipment as required.
We are currenuy iMp￿MentIng consistent intemet w-fi and telephone provision across the whole building.
Recognition and thanks are extended to all the media. produckn.on and worship teams who have Invested
many hotjrs of their time and efforts in enabling the organisation to contsnue delivering high quality service
conlenl during challenging t'mes, and setting us up to continue post-COVID and beyond.
For several years, we have sought to provide adequate areas for Feople to meet and socialise after the
service and at other times of the week. The larger reception area outside of the main service sanctuary, which
has been refurbished, has successfully faolitaled the social acb.vty belween members and visitors that we are
seeking. Hospitslity is Pfovided after every Se￿l¢e has treen wdely welcomed and very well supported.
Plans and budget are In place so that in summer 2022, this hospitality area wll be redes(gned and physically
upgraded lo further enhance this ministry.
A custom designed prayer room has been previousty created, with suitable resources. available for use by
everyone whenever the building is open. We contsnue to monttor how to best use our space. to upgrade
facilrties and lo maximise the use of all floors of the building.
Financial rev¢ew
The Trustee Board have exercised great care with financial management over the last twelve months. The
income has remained consistent and we are expecting that wtih careful forecasting planning and
management we should meet all our commrtments adequatety. We have seen continual improvement in the
managing of our expenses and overheads, in line wth our 2019 mission of "Change" and our 2020 focus of
"Managing Change", especially in facing the challenges brought by the pandemic.
Reserves poli¢y
The aim of the reserves policy is to maintain a healthy liquid position to cover any decline in income in any
malenal shape or fr)m. The board consider that three months recurting expenditure 15 reasonable (@
£60,000). The purpose of any reserves wll be cleady stated. It is not the intention of the board to build undue
reseNes v41)ere such can be used otherwise to advance further the aims and object¢ves of the organisalion.
The current general reserve Ibeing unreslricted funds excluding fixed assets and the loans relating to fixed
assets) amounts to a reserve of £192,777.
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Plans for the future
Future developments
In 2015 the New Jerusalem Trustees and Leadership redefined the organisation's mission for the next
10 years to being an oiganisation that"Transfom)s Lives For Everf. Each of the 10 years has a further
focus with 2015 being "Building A Spiritual HOU￿.. 2016"Organising People, Otganising Monel. and
2017 Building Assets..
2018 was"Preparing for Change., ahead of our 2019 focus of'change". Our 2020 tc￿5 was °Managing
Change., 2021 was"Dominion', 2022 was'Thanksgiving" and 2023 is-outreach"
We see growth continuing over the next decade and so we seek to oplimise and maximise the facililies
on all the floors of the Aston Cross premises. in order to benefft and meet the demands of the church
rnembers, their fn'ends and families and the wider communty tM)th localty, across Bimiingham and
beyond. As part of this our embracing of new media and production technolcgy will be an important key
to our growth going forward. Also our hospitalty initiatives will support and enhance this expansion.
In line with these goals, we have taken the decision to rebrand the organi5ation as New Jerusalem
Community Church. Whilst historically Ihe organisation has a￿ayS been outsvard focused. we consider
that this name Inore accurately reflects both the emphasis and direction in which the organisalion is
moving.
We are activety looking to partner wth other community organisations, operating in sectors where we
can Contribute existing resource and expertise for maximum effectiveness. Examples will be access and
use to our Aston Cross building and resources, financial support and joint funding opportunities.
Initial potential partner organisatFons include First Class Foundation. Prison Link, Hebron House CIC arsd
Phoenix United CIC. We have also ath.vety supported and Contributed to the Time4Change initiative and
the purchase of the Keep the Faith magazine by NCLF.
On the back of our investment in the building and media and prixfuction equipment, we have the ability
to make available to extemal charib.es and organisab"ons, the building and the sanctuary wth all its audio-
visual and production facilities. This can be for local, national and intemalional meetings and events.
We will continue to generate fLFnds. both through the provision of servI￿s, through fundraising events
and the attraction of other fvnding where available. There has been a risk assessment carried out
regarding making funding applications of this natLsre and the board has agreed that we would proceed as
long as it falls in line wrth our chatrtable purposes ft)r the public benefft.
Our premises are accessible and welcoming where all members of the community can leam about the
Christian Faith. Courses and seminars and other programmes where charged will be discounted for
students, people on means lesled benefits and pensioners to ensure that the benefits provided by the
church a￿ not unreasonably restricted.
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Trustees. responsibiliti.es sLitement
The Trustees (who are also directors of New Jerusalem Apostolic Church (Birmingham) for the
purposes of company law} are responsible for prepartng Ihe Trustees, report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards Iunrted
Kingdom Generally A￿pted Accounting Practice).
Company law requires the Trustees to prepare ffinancial statements for each financial year. Under
company law the Tnjstees must not approve the financial statements unless they are satisfied that they
give a true and fair view ol the slate of affairs of the charitable company and of the incoming resources
and application of resources, including the income and expenditure, of the charitable company for that
period. In preparing these financial statements, the Trustees are required to=
select suitable accounting policies and apply them consisten￿Y',
observe the methods and principles in the Charibes SORP.,
make judgements and ac£ounting estimates that are reasonable and pnjdenl,.
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charttable company wll continue in op*ration
The Trustees are responsible for keeping adequate accounting re(￿rdS that are sufficient to show and
explain the charitable company's transath'ons and dicslose wtth reasonable accuracy at any time the
financial posrtion of the charrtable company and enable them to ensure that the financpl stslements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence for laking reasonable steps for the prevention and detection of fraud and
other irregularities.
In preparing this report, the Trustees have taken advantsge of the small companies exemptsons
provided by section 415A of the Companies Act 20(￿.
rtwas
ved by the Trustees on 27 February 2023 and swJned on their behaff by..
H A Levine
Secretsry to the Trustees Board
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IRMIN
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGDOM CENTRAL
FOR THE YEAR ENDED 31 MAY 2022
I report on the financial statements of the ￿MpanY for the year ended 31 May 2022 which are set
out on pages 11 to 19.
This report is made solely lo the company's Trustees, as a tx)dy, in accordance with s￿tIOn 145 of the
Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken
so that I might stale to the companls Trustees those matters l am required lo state to them in an
Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not
accept or assume responsibility to anyone other than the company and the company's Trustees as
body, for my work or for this report.
Respective Responslbllitles of Trnstees and Examlner
The charity's trustees are responsible for the preparab.on of Ihe accounts. The charity's trustees consideT
that an audit is not required for this year under section 144 of the Charilies Acl 2011 (the Charities Acti
and that an independent examination is needed.
Having satisfied Myse￿ that the company is not subject to audit under charity or CA)mpany law and is
eligible for independent examinab"on, it is my responsibility lo..
examine the finanryal statements under section 145 of the Act",
follow the procedures laid down in the general Directions gNen by the Charity Commission under
section 145151 {bl of the Act, and
stale whether parbcular matters have come ta my attenbon.
Basls of Independent Examinerfs Report
y examination was carried out in accordance with the general directions given by the Charity
Commission. An examination includes a review of the accounts.ng records kept by the company and a
comparison of the financial statements presented with those records. 11 also includes consideration of
any unusual items or disclosures in the financial statements, and seeking explanations from you as
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 financial
statements present a 'true and fair viev/ and the report is limited lo Ihose matters set out in the
statement below.
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BIRMINGHAM
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGDOM CENTRAL
FOR THE YEAR ENDED 31 MAY 2022
Independent Examinerfs Ststement
In connection with my examinab'on, no matter has come to my attention".
(11 Which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with section 386 of the Companies Act 2006,. and
lo prepare financial statements which accord wth the accounting records and compty wth the
accounting requirements of sects.on 3￿ of the Companies Act 20￿ and with the methods and principles
of the Statement of R￿Mrnended Practice: Ac£ounting and ReF(Srting by Charities have nol been meL
or
121 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
financial statements to be reached.
Signed.
27 February 2023
Philip Burnell FCCA
Spark
Chartered Cortified
Accountants
10 Wrens Court
48 Victoria Road
Sutton Coldfield
B72 1SY
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BIRMINGHAM
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Accounti
FOR THE YEAR ENDED 31 MAY 2022
Restricted Unrestrlcted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Note
Incorning resources
Incoming resources from generated funds-
v￿untary income
330.770
330,770
240,818
Investment income
4,089
4,089
1,979
Activities for generating funds
11.891
11,891
10,524
Other income
8,221
8,221
40,589
Total incomlng reSou￿e5
11,891
343,080
354,971
293,910
Resources expended
Charitable activities
6.481
328,368
334,849
310,990
Govemance costs
2.500
2,500
2,5Ck)
Total resources expended
6.461
330,868
337,349
313,490
Movement In total funds for thg year- Net
Ineomellexpenditurel for the year
5.410
12,212
17,622
19,580
Total funds at l June 2021
27.793
180.￿5
208,358
227,938
Transfer of funds
Total funds at 31 May 2022
33.203
192,777
225,980
208.358
The notes on pages 12 10 18 fomi part of these financial statements.
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BALANCE SHEET
AS AT 31 MAY 2022
2022
2021
Fixed Assets
Tangible assets
Current a$sgts
Debtors
Cash at bank and in hand
15
671,164
674, 723
12
33,￿5
76,670
46,707
62,996
110,635
109, 703
Creditors: amounts falling due within one
year
13
I43,0(￿}
(40,201)
Ngt current liabilities
67,629
69,502
Total assets less current liabilities
738,793
744,225
Creditors: amounts falling due after more
than one year
14
1228,5021
(251.556)
Net assets
510.291
492.669
Charity funds
Unrestricted funds
Restricted fLJnds
Revaluation reserve
17
17
17
192,777
33,203
284,311
180,565
27,793
284,311
Total funds
510,291
492,669
The Trustees consider that the company is entitled to exemption from the requirement to have an audit
under the provisions of section 477 of the Companies Act 20C6 I'lhe Acf'i and members have not required
the company to obtsin an audit for the year in quest]on in accordance section 476 of the Act.
The Trustees acknowledge their responsibllrt￿S for comptying the requirements of the Companies Act
2006 with respect to accounting records and for preparing financial staternenls which give a true and fair
view of the state of affairs of the company as at 31 May 2021, and of its nel resources expended for the year
in accordance with the requirements of sections 394 and 395 of the Act, and which otherwise comply wth
the requirements of the Companies Act 20C6 reLatr'ng to financial statements, so far as applicable lo the
company.
The financial statements have been prepared in accordance wrth Accounkn"ng and Reporting by Charities..
Statement of Recomrnended Pracb"ce applicable lo charities preparing their accounts in accordance with the
Financial Reporting Stsn
d applicable in UK and Republic of Ireland IFRS 1021 leffective 1 January 20151,
Cha
s SORP {FRS 1
the financial Standard applicable in the UK and Republic of Ireland IFRS 1021
an
panies Act
ncial sta
in
re
approved by the Trustees on 27 February 2023 and signed on their behalf by..
ine - Trustee
The notes on pages 13 to 19 fotm part of these financial 5talements.
Page 12

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Accounting Policies
1.1 Basis of proparation of financial ststements
The financial statements have t￿en prepared in accordance wrth Accounting and Reporting by
Charities". Statement of Recommended Practice applicable to charities preparing their accounts in
accordance wth the Financial Reporting Standard applicable in UK and Republic of Ireland IFRS 1021
{effeclive 1 January 2015}, charib.es SORP {FRS 1021. the financial Standard applicable in the UK
and Republic of Ireland IFRS 102) and Companies Act 2006.
1.2 Fund accounting
General funds are unteslricted fvnds which are aval￿ble for use at the discretion of the Tnjstees in
furtherance of the general objectives of the company and which have not been designated for other
purposes.
Designated funds comprise unrestn.cted funds that have been set aside by the Trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the financial
stalements.
Restricted fvnds are furKYs which are to be used in accordance wtth specific restrictions imposed by
donors or which have been raised by the company for particular PL¢rposes. The costs of raising and
administering such funds are charged against the Specffj￿ fund. The aim and use of each restricted
fund is sel out in the r￿te$ to the finanryal statements_
1.3 Incoming resources
All incoming resources are included in Ihe Ststement of Financial Aclivities when the company has
entitlement to the funds, certainty of receipt and the amount can be measufed with sufficient reliability.
Income tax recoverable in relab.on to donations ￿e￿[Ved under Gift Aid Of deeds of covenant is
recognised al the time of the donab"on.
1.4 Resources expended
Expenditure is accounted for on an accruals basis and has been included under expense categories
that aggregate all costs for all(Kab"on lo activities. Where costs cannot be directly attributed lo
particular activitses they have been allocated on a basis consistent with the use of the resources.
Fundraisir¢g costs are those incurred in seeking voluntsry contributions and do not indude the costs of
disseminating infom)ation in support of the charrtable actNtiies. Support costs are those costs incurred
directly in support of expenditure on the objects of the company and include project management.
Governance costs are those incurred in connection wth administration of the company and
compliance with constrtuts.onal and statutory requirements.
Page 13

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
limited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Accounting Policies Icontinuedl
1.5 Tangible fixed assets and depreciation
Tangible fLxed assets are stated al cost less depreciation. Depreciation is provided al
rates calculated lo write off the cost of fixed assets, less their esbmated residual value,
over their expected useful lives on the following bases..
Freehold propety
Plant and machinery
Motor vehicles
Fixtures and fitttngs
Computer equipment
2% Stra￿h1 line
15QA reducing balance
15QA reduang balan
15.kn reduryng balance
25% reduung balan
Voluntary Income
Restricted Unrestricled
Jnds
funds
2022
2022
Total
funds
2022
Total
fvnds
2021
DonatKtns and legacies
Gift aid
280,974
49.796
280.974
49,796
200,958
39,860
Voluntary income
330,770
330,770
240,818
Investment income
Restn"cted Unrestncted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Rental income and lettings
4,089
4,089
1.978
Investment income
4,089
4,089
1.978
Actlvltes for generdtlng funds
Restricted Unrestricted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Women of Purpose
Eslherts Academy
Mens department
Mentoring
1,005
10,886
1,005
10,886
1671
8,853
Activites for generaling fvnds
11,891
11,891
10,524
Other income
Restricted unrestn.cted
fvjnds
nds
2022
2022
Totsl
funds
2022
Total
funds
2021
Grant income
8.221
8,221
40,589
Other income
8.221
8,221
40,589
Page 14

NEW JERUSALEM APOSTOLIC CHURCH
Acom
BIRMINGHAM
an
limited b
uarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Direct costs
Totsl
funds
2022
Total
funds
2021
Donat'ons and sponspoship
Welfare and hospitality
Rent and lates
Youth Ministry
Women of Purpose
Travel
Traininglseminars
Speaker expenses
Estherfs Academy
Mens department
Staff costs
23,638
24.108
6,976
1,353
8,471
1,037
150
1,884
3,180
750
603
175
131,080
2,227
2.882
2,982
6,481
(Note 9)
143,C￿6
189.605
171,438
Support costs
Total
funds
2022
Tot81
funds
2021
Printing, postage and stationery
Repairs and maintenance
Telephone and fax
Cleaning
InsLJranc
Accountancy
Light and heat
Travel
Bank Charges
Sundries
Lease of equipment
Loan Interest
DepreciatDn
9,417
32,335
18.166
6.352
8,108
4,527
10,978
2,686
4,458
9,649
15,112
9,835
13,621
9.336
38.063
18,912
7,348
8.291
4,923
8,158
2,541
1,548
7,184
10,437
10,177
12,634
145,244
139,552
Governance costs
Total
funds
2022
Total
fvnds
2021
Accountancy
2,500
2.500
Page 15

NEW JERUSALEM APOSTOLIC CHURCH
Acom
BIRMINGHAM
an
limited b
uarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
Nel income
This is stated after charging".
2022
2021
Depreciation of tangible fixed assets..
Owned by the charity
Independent eXaMine￿S fee
13.621
2.500
12,634
2,500
16,121
15, 134
10.
staff costs
2022
2021
staff costs were as follows:
Wages and salaries
Social security costs
Pension
132,442
122,395
6,177
2,508
2,780
143,066
131,080
The average monthly number of employees during the yeai was as folk)ws'.
2022
No.
2021
No.
No employee received ￿mUnera￿.0￿ amounb.ng to more than £60,000 in erther year.
11.
Taxation
The company 15 exempt from corporalton tax on its charitable activities.
12.
Debtors
2022
2021
Other Debtors
33,965
46, 707
33.965
46, 707
Page 16

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
limited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
13.
CreditOf5:
Amounts falling due wlthln one year
2022
2021
Bank loans and overdrafts
Social Security and other tsxes
Other loans
Other creditors
Accruals and deferred income
25.903
1,398
23,815
1,579
469
15,236
480
14,327
43.006
40,201
14.
Creditors:
Amounts falllng due after more than one year
2022
2021
Bank Loans
228,502
251.556
228,502
251,556
Creditors include amounts not wholly repayable within 5 years as follows".
2022
2027
Repayable by instsllments
130,723
120,282
130,723
120,282
The bank loan of £210.23812021 '. £225,371) is secured against the assets of the charitable
company.
Pa9e 17

NEW JERUSALEM APOSTOLIC CHURCH
limited b
BIRMINGHAM
uarantee
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
15. Tangible fixed assets
Freehold
property
Plant &
machinery
Motor
vehicles
Fixtures &
fittings
Cost
Revaluab"on
Additions
750.000
15,331
29.270
31,726
3.160
1,797
As at 31 May 2021
750,000
18,491
29,270
33,523
Doprociation
Charge for the year
93.103
9.314
13,333
379
25,244
604
27,384
793
As at 31 May 2021
102,417
13,712
25,848
28,177
Net book value
As at 31 May 2021
647,583
4,779
3,422
5,346
As at 31 May 2020
6￿,897
5.158
4,026
6,139
Computer
equipment
Total
Cost
Revaluation
Additrons
35,022
861,349
5,328
10,285
As at 31 May 2021
40,350
871,634
Depreclatlon
Charge for the year
27,562
2,756
186,626
13,844
As at 31 May 2021
30,318
200,470
Net book value
As at 31 May 2021
4,704
671,164
As at 31 May 2020
7,460
674,723
The property was revalued to its fair value of £750,000 in May 2021, by Vail Williams LLP.
Page 18

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMIN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2022
16. Statement of funds
Brought
fobward
Incoming
resources
Resources
expended
Transfer of
funds
Carried
forward
Unrestricted funds
General funds
180,565
343.080
(330,8681
192,777
Restricted funds
Youth capital fund
Music studio
Women of Purpose
Mens department
Estheffs Academy
754
6,465
13,2181
13.5611
27,353
27,793
754
6,465
12,213)
13,561)
31,758
33.203
1,005
10,886
11,891
6,481
(6,4811
Total of funds
208,358
354,971
{337.3491
225,980
17. Anatysis of net assets between funds
Restricted
funds
2022
Unrestrlcted
funds
2022
Total
funds
2022
Total
funds
2021
Tangible assets
Current assets
Creditors due within one year
Creditors due more than one year
Revaluation reserve
33,203
637,961
110,635
I43,0(￿)
{228,5021
(284.3111
671,164
110,635
143,006)
1228,5021
1284,311}
674,723
109,703
140,2011
1251,5561
1284,311 }
33,203
192,777
225,980
208,358
Page 19