REGISTERED NUMBER: 04450990
CHARifi NUMBER: 1096178
NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM)
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2024
SPARK
Chartered Certified Accountants
10 Wrens Court. 48 Victoria Road.
Sutton Coldfield, 872 1SY

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
limlted b
uarantee
BIRMINGHAM
CONTENTS
Page
Reference and admlnistrative details of the charity. its trustees
and advisors
Trustee3' Report
Independent examinerfs report
9-10
ststement of flnanlcal actlvlties
11
Balance sheet
12
Notes to the financial statements
13-19

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
Ilmited b
BIRMINGHAM
uarantee
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY. rrs TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MAY 2024
Trustees
M Brooks
B Ffrench
H Levine
S Ible
C Dennis
A Harvey
P Sinclair
Company registered
number
0445099)
Charity registered
number
1096178
Rogistored office
New Jerusalem Apostolic Church
6 Rocky Lane
Aston Cross
Bimingham
B6 5RQ
Company secretary
Ffrench
Independent examlnar
Philip Burnell FCCA
Accountants
Spark
Chartered Certtfied
Accountsnts
10 Wrens Court
48 Victoria Road
Sutton Coldfield
B72 1SY
Bankers
Lloyds Bank
Market Street
Stafford
ST16 2JL
Unity Trust Bank Ptc
Bimingham
B12HB
Pag8 1

NEW JERUSALEM AP
Acom
an
Ilmlled b
STOLIC CHURCH
BIRMIN
HAM
uarantee
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MAY 2024
The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their
8nnual report together with the financial statements of New Jerusalem Apostolic Church (Birmingham)
(the company) for the year ended 31 May 2024. The Trustees cx)nfirm that th8 Annual report and
financial statements of the company compty with the current ststutory r8quirements, the requirements of
the CoMpan￿S goveming document and the provisions of the Statement of Recommended Practice
{SORP) 'Accounting and Reporting by Charities. issued in March 2005.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The company is registered as a tharitab18 company limited by guaran188 and was set up by a
Memorandum of Association on 29 May 2()J2. The charity number is 1096178.
The principal object of the company is to advance the Christian Faith in accordance with the statement of
beliets, in Binningham, ts surrounding ar8as and such other parts of the United Kingdom and the World,
as the Trustees may from time to time think fit and other such purposes which are exclusively charitable
according to the law of England and Wales and are connected with the charitable work of the charity.
Method of appointment or election of Trustees
The management of the company is the ras[￿nsibl1ty of the Trustees who are 818Ct8d and COwOPted
under the temis of the Articles of Association.
Org8nis8tional structure and decision makng
Organisational structure consists of the Tnjstees who make organisational decisions in conjunction with
Ihe Bishop, Pastor and Elders. Elders are accountable to the Trustee Board for financial and general
govemance onEy, but for spiritual matters they remain accountable to the Bishop and Pastor.
This relationship is designed to offer greater transparency and clarity in decision making. The members
of the organisation are free to object to any material transactions proposed by the Board and can do so
in WTiting, by personal appointmenl with the Board or Pastors or in general weekly meetings
Risk Management
There is adequate insurance cover in place and financial information and internal controls are kept under
regular review. Appropriate Criminal Records Bureau {CRBI checks, supported by regularly reviewed
policies are made for all those who work with children or other vulnerable groups.
OBJECTIVES AND ACTivrriES
Policies and objectives
In setting objectives and planning for acttvities, Ihe Trustees have given due ￿nSIderatiOn to general
guidance published by the Charity Commission relating to public benefit and in particular to its
supplementary public benefit guidance on the advancement of religion.
Page 2

NEW JERUSALEM APOST
Acom
limited b
LIC CHURCH
BIRMIN
an
uarantee
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
Rovlew of activities
The Trustees consider the wde range of activities provide benefit to those vtho worship at the Church,
the people of Bimiingham. its surrounding areas and overseas in line wtlh our objects. New Jerusalem
Apostolic Church (Bimiingham) has continued to maintain its commitments to the projects and activities
that it has carried out over the last few years. These projects have been identrfied to ensure that they
are:
a) Advancing the Christian faith in the UK andlor overseas
b) Providing a place of V￿rshIp and community for people in Birningharn and the wider West Midlands
c} Promoting education, employTnent. economic development andlor social inclusion programmes within
Birmingham and surrounding areas
d) Equipping church members and others in the community to operate in advancing Ihe Chrtstian faith
outside of the physical church building. in nursing homes. ￿Mmunity centres, hospitals. prisons etc.
Summary of activities and beneficiaries
1st June 2023- 31st May 2024
The Church continues to have a main service every Sunday moming, which is Pro￿eded by the School
of The Word Bible study. There is prayer and Bible teaching every Tuesday evening with Youth Ministy
meetings and Young Adults meetings running at the same time. We have "Revive" prayer meetings on
the first Friday evening of each month. The Church is always open to all its membars and members of
the Gommunity six days a week and provides a place of prayer and worship.
Using conference call technology, we run prayer calls at least twice a week. vthere church members and
guests alike can come together by phone, to pray in unison. Through the use of streaming of our live
services, we have successfully extended our reach to a wder audience both within the UK and the wider
world.
Education is one of our Values here at New Jerusalem and we hold structured courses in Biblical studies
and other aspects of Christian education and personal development. Each course is tailored and
relevanl to its target group. For those members wishing to be baptised. we run a Recre8 course to
explain and educate of the various facets of the Chrisb'an faith.
We also continue to offer a range of practical workshops open to all, vthere practical principles, advi¢e
and lrfe-skills are presented. Topics continue to revisit Personal Finance {CAP Finance), Goal Setting.
Parenting and Health Education. We partner with various organisations and individual contacts to
promote economic development and social inclusion and heath awareness. We support Prostate
Cancer UK and Macmillan Nursing.
Our dedicated office and foodbank staff and volunteers have continued to V￿rk as an essential service
throughout this penod. We acknow5edge their continual support and dedication to the work of the
ministry during this period.
Page 3

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMINGHAM
an
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
Our Food Bank operation is now in its eleventh y8ar of operation. This provides foods. toiletries and
other domestic items to clients who are referred from Housing Authorities, Social seNices, Schools and
other Community organisations, as well as others in need frorn the local area. Our foodbank is now open
3 days a week and by prior appointment and numbers attending have increased and cont'nue to do so.
Other organisations in the social services and caring sectors draw on our stocks to feed and help those
in need. Volunteers from the church every week continue to collect donation5 from supemiarkets and
the church itself y￿eklY restocks the food bank from church funds and individual rnonetary donations.
Throughout this period our Bishop and Pastor Yvonne continue to work tirelessly to help those in need
of support in the local and wider comrnunity. They are continually requested to speak at meetings and
forums, both in the UK and abroad. Their abilities and the whole ability of the church to embrace and
operate new technology, has meant that by embracing Zoom and other platforms. Ihey have been able
to communicate, support and reach out to people not only in the UK. bul in the wtder world.
All of our departments such as Life Class, Youth. Eslherfs Academy. Ladies Department. Love In, Men's
Department. Children's Church and others have meetings. seminars, teachings and presentations, both
face to face in the building. vthilst often also providing an on4ine option to cater to those away from the
building.
Esther's Academy offers an annual programme of personal development for women based on the
character, qualities and skills of Queen Esther in the Bible. They again successfully ran their 2024
programme in the church building in Birmingharn. and a separale programme in South London.
The Tohorah programme. which runs separately for girfs within the l(Y14 age groups. continues to be
integrated into the main Estherfs programme. A retreat took place in the summer of 2023, with ongoing
plans in place for 2024 and beyond.
The Men's department runs similar devèlopment prcwJrammes and run joint events wtth other churches.
A weekly on-line call for mutual support and Bible study continues on an on-going basis.
Local community organisations continued to utilise the meeting facilFties available in th8 building and as
an organisation we seek to support th8m in any positive way. Our well*quipped and fully functioning
Board Room continues to be used for meetings both by the charity and by exl8mal organisations. Our
we114esigned and well-furbished lounge is also available for smaller infom￿[ meetings both internal and
for use by extemal organisations.
We continue to support Ma￿lage$ through indiwdual and couples counselling.. also teaching and
including semions on marriage. The pre-marital counselling course is very popular amongst those
wanting to get married. Those people, vhKJ have completed the course. appear to adjust better to their
new way of life.
The church, on a regular basis, sources and subsidises the services of a qualified Christian theo-
therapist, to help those who need counselling and support in their lives and relationships. This support is
now both online or in person if r8quired.
The Youth department is instrumental in grounding and educating the young people. They have weekly
Youth classes with specific teaching designed to develop Ihem into outstanding citizens and Christians
and they actively work within the community. A Youth Worship Team which includes singers and
musicians from other Bimiingham churches continues to fburish, ministering al several worship events
and conferences, both in our building and outside. A Young Adults ministry successfully launched during
2024 which is well supported on Tuesday evenings and on Sundays and at other One￿Off events.
Two of our licensed ministers are full time qualified chaplains who operate outsid8 of th8 church
environment.
Page 4

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMINGHAM
an
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
One operates across the hospitals of a local hospital Trust both running services and giving support and
Comfort to the sick and bereaved. She is also qualified as an Intemational Chaplain, linked to the UN and abl8
to serve in disaster areas and other critical locations worldwde.
Our second qualified chaplain has worked full time for over 8 years in one of the prisons in the region,
ministering to and supporting Male Young Offenders and Male Adults wtth weekly services. She supports the
inmates with weekly services. bible study. counselling and personal development for rehabilitation. in
conjunction with outside providers and volunteers. several of whom ar8 members of New Jerusa18m. She also
ministers to and provides support to the prison staff.
Th8 Hebron House Resettlement CIC organisation continues as a Communtty Interest Company {CIC) In its
own right. Whilst its original mission in supporting nev41y released prisoners in finding accommodation and work
continues. we have used funding to run mentoring and personal development courses inside other male
prisons in the region as permitted under govemment regulations and guidelines. We also collaborate wth
Prison Link, Phoenix United CIC and The Invested Man to provide ￿Set￿eMent and mentoring resource.
Our long-standing relationship with a charitsble organisation in South India continues. We give in kind and
financial support. As a church we financially support the various charitable activities sponsored by the
Intemational Jabula organisation, through their Utopia initiative.
On the back of the hard work and dedication put into the organisation over the years by Bishop Melvin Brooks
and Pastor Yvonne Brooks, their presence continues to be requested by Ihe wider church community and olher
assemblies. Speaking engagements, the sharing of personal and organisational experiences, marriage
counselling events and other seminars has led to th8m presenting on-line both wtthin the UK and across the
world
Bishop Melvin Brooks serves as Chief Operating Officer of the Intemational Organisation, Jabula New Lrfe
Ministries and is also c(Fopted on to the Board of the Council of African Bishops, attending their regular
meetings. He has also for several years served on the Board of the University of Wolverhampton.
Following on from last year, the assumption of greater responsibilities by the Elders of the church, in the
scheduled church services and activits'es has progressed. They continue to oversee their respective
departmentsl heads seeking to delegate responsibilities vthere possible. Monthly meetings of the Elders and
Leadership continue to take place. to ensure continuty and ongoing improvement in the activities of the
organisation. Team building meetings and activities are actively encouraged and supported.
We continue lo invest in the upkeep and on-going Maintenan￿ of the building. The new heating system
installed in 2022 has improved efficiency, comfort and energy utilisation. We are also mindful of our
environmental responsibility and are Carrying out studies, to obtain costs for our future heatin9 and lighting
solutions, to ensure that they are effective. cost efficient and eGo-friendly.
To support the delivery of live services, wthich can both accommodate congregations and the transmitting and
broadcasting live to those on line and on demand at a later time, we ￿ntinUe lo source suitable cameras,
computers, mixers, monitors and television screens with associated sundry equipment as required. For our
music and worship, new speakers. microphones and audio transmission equipment. Recognition and thanks
are extended to all the media, production and worship teams who invest many hours of their time and efforts to
ensure the organisation continues to deliver high qualty service content.
Page 5

NEW JERUSALEM APOSTOLIC CHU
Acom
limited b
uarantee
BIRMINGHAM
an
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MAY 2024
Consistenl intemet access, w-fi and telephone provision across the *l)ole buibjing. ￿lch was implemented
in 2023, continues to be of benefit to those wthin the organisation and visitors alike.
In 2023, given the Nmde range of activtlies in the church and the size, scope and demands of the physical
building, the Trustees approved the recruitment of a full-time Operations Manager. During this reporting
period the Operations Manager has proactivety led the above devek)pments and progression of the building,
the successful running of church activities and events and the smooth operation of the office. We conts'nue to
monrtor how to maximise use of the space and facilities on all floors of the buikling.
Our Hospilality Department ￿ntinUeS to facilitate social interaclion belween members and visitor5. The
hospitality provided after every service has been widely welcomed and well 5UPPOrted, providing the
opportunity for communication. support and wellbeing for everyb(Kly coming into the building. Also. in the
support of events Ihat tske place in the week.
Financial review
The Trustee Board have exercised great care with financial management over the last I￿1ve months. The
income has moved upwards and we are expecting that wth careful forecasting planning and management we
will continue to meet all our commtlments adequately. We saw continual improvemenl in the managing of our
expenses and overheads. in line with our 2019 mission of'change" and our 2020 focus of°Managing
Change". which was so necessary in the pandemic. We will continue to refine and improve our Financial
Management processes. in line V4ith our theme for 2024 of-Abundance & Overflobrf.
Reserves pollcy
The aim of the rese￿e$ policy is to maintain a healthy liquid postbon to cover 8ny dectine in income in any
material shape or form. The board consider that three months recuning expenditure is ￿asonable {@
£60,000>. The purpose of any reserves will be dearly stated. It is not the intention of the t*)ard to build undue
resefves where such Gan be used othemse to advan(* fvrther the aims and objectives of the organisallon.
The current general reserve (being unrestricted funds exduding fixed assets and the loans relating to fixed
assets) amounts to a reseNe of £272.427.
Plans for the future
Future developments
In 2015 the New Jerusalem Trustees and Leadership redefined the organisation's mission for Ihe next 10
years to being an organisation Ihat Transfoms Lives For Everf. Each of the 10 years has a further foujs
2015 being "Building A Spiritual House" 2016 '0rganising Peop￿, Organising Monef and 2017 'Building
Assets..
2018 was 'Preparing for Change", ahead of our 2019 focus of"Change". Our 2020 focus vtas "Managing
Change., 2021 was-Dominion'. 2022 was Yhanksgiving". 2023 is "Outreach" with 2024 being °Abundance &
oveffl0￿.
2025 is the Year of Building A Spiritual House".
Last reporling year, we look the decision io rebrand the organisation as New Jerusalem Community Church.
Whilst hislorically the organisation had always been outward focused. we considered that this name More
accurately refiected the emphasis and direct50n in which the organisation Continued to move. This has
been reflected in the level of activity taking place viithin the trHJikling and the number5 of member5 and visitor5
attending Sunday services and other events.
Page 6

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMINGHAM
an
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
Plans for the future
Last reporting year, we took the decision to rebrand the organisation as New Jerusalem Community
Church. Whilst historically the organisation had always been outward focused, we considered that this
name more accurately reflected both the emphasis and direction in which the organisation continued to
mov8. This has been reflected in the level of activity taking place wthin the building and th8 numbers of
members and visitors attending Sunday services and other events.
We s88 growth Continuing over the next decade and so we wll seek to Gontinue to Oplimise and
maximise the facilities on all the floors of the Aston Cross premises, to benefft and meet the demands of
the church members, their friends and families and the wd8r community both locally. across
Birmingham and beyond.
We are therefore actively examining and engaging extemal professional help. in assessing how we can
maximise the property and resources that we cU￿entlY have at our disposal, an(J what other options
might be available to support this expected growth.
W& are actively looking to partner V￿th other communty organisations. operating in sectors where we
can contribute existing resource and expertise for maximum effectiveness. Examples viill be access and
use to our Aston Cross building and resources. financial support and joint funding opportunities.
Initial potential partner organisations include First Class Foundation, Prison Link. Hebron House CIC and
Phoenix United CIC. We have also actively 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 production equipmen( have the ability
to mak& available to extemal charities and organisations, the building and the sanctuary with all tts audio-
visual and production facilbties. This can be for local. national and international meetings and events.
Continuing to embrace new media and production technology will be an important key to our growth
going forward. Our hospitality initiatives arKI resources will continue to support and enhance this
expansion.
We will continue to generate funds. both through the provision of services, through fundraising events
and the attraction of other funding where available. There has been a risk assessment carried out
regarding making funding applications of this nature and the board has agreed that we would proceed as
long as it falls in line with our charitable purposes for the publi¢ benefit.
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 tested benefits and pensioners to ensure that the beneffts provided by the
church are not unreasonably restricted.
Page 7

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMINGHAM
an
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY 2024
Trust88s' responsibilities statement
The Trustees (who are also directors of New Jerusalem Apostolic Church (Bimiingham) for the
purposes of company law) are responsible for preparing the Trustees, report and the financial
statements in accordance with applicable law and United Kingdom Accounting Stsndards {United
Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under
company law the Trustees must not approve the financial statements unless they are satisfied that they
give a true and fair view of the state 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 suitsble accounting policies and apply them consistently,
observe the methods and Prin￿pIeS in the CharFties SORP.,
make judgements and aC￿Unting estimates that are reasonable and prudent.
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the charitsble company will continu8 in operation
Th8 Trustees are responsible for keeping adequate accounting records that are sufficient lo show and
explain
the charitable companvs transactions and disclose wtth reasonable accuracy at any time the financial
position of the charitable company and enable them to ensure that the financial statements compty with
the Companies
Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In preparing this report. the Trustees have tsken advantage of the small companies 8xemptions
provided by Se￿lOn 415A of the Companies Act 2006.
port was a
d by the Trustees on 20th February 2025 and signed on their behalf by.
H A Levlne
Chair of Trustees Board
Page 8

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
limited b
uarantee
BIRMINGHAM
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGDOM CENTRAL
FOR THE YEAR ENDED 31 MAY 2024
I report on the financial statements of the company for the year ended 31 May 2024 which are set
out on pages 11 to 19.
This report is made solely to the companys Trustees, as a body. in accordan￿ wth section 145 of the
Charities Act 2011 and regulations made under section 154 of that Act. My work has been undertaken
so that I might state to the companys Trustees those matters l am required to state to them in an
Independent examinerfs 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 companys Trustees as a
body. for my work or for this report.
Respectlve Responslbllities of Trustees and Examlner
The charitys trustees are responsible for the preparation of the accounts. The chariws trustees consider
that an audit is not required for this year und8r section 144 of the Charttses Act 2011 (the Charltses Act)
and that an independent examination is needed.
Having satisfied myself that the company is not subject to audit under charity or Company law and is
eligible for independent examination. it is my responsibility to:
examine the financial statements under section 145 of the Act:
follow the procedures laid dovffl in the general Directions given by the Charity Commission under
section 145(5) (b) of the Act- and
state whether particular matters have come to my attention.
Basis of Independent Examinerfs Report
My examination VRS carried out in accordance with the general directions given by the Charity
Commission. An examination includes a rewew of the accounting records kept by the company and a
comparison of the financial statements presented v4ith those records. It also includes consideration of
any unusual items or disclosures in the financial statements, and seeking explanations from you as
Twstees conceming any such matters. The procedures underiaken do not provide all the evidence that
would be required in an audit, and consequentty no opinion is given as to vthether the financial
statements present a 'true and fair view and the report is limited to those matters sel out in the
statement below.
Page 9

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
Ilmited b
uarantee
BIRMINGHAM
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGDOM CENTRAL
FOR THE YEAR ENDED 31 MAY 2024
Independènt Examlnerfs Statement
In connection wth my examination, no matter has come to my attention:
(1) Which giv8s me reasonable cause to believe that in any material ￿sPeCt the requirements..
to keep accounting r8cords in accordance bmth section 386 of the Companies Act 2006.. and
to prepare financial ststements which accord with the accounting refX)rds and comply with the
accounting requirements of section 396 of the Companies Act 2006 and wth the methods and principles
of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met..
or
(2) to which, in my opinion, attention should be drayffl in order to enable a proper understanding of the
financial statements to be reached.
-/Lknll
Dated:
20 February 2025
Phillp Burnell FCCA
Spark
Chartered Certlfied
Accountants
10 Wrens Court
48 Victoria Road
Sutton Coldfield
B72 1SY
Page 10

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
limited b
uarantee
BIRMINGHAM
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account)
FOR THE YEAR ENDED 31 MAY 2024
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Note
Incomlng resources
Incoming resources from generated funds:
Voluntary incom8
446,567
446.567
390,213
Investment income
3.796
3,796
1,336
Activities for generating funds
11,028
7.155
18,183
18,961
Olher income
10,000
Total Incoming resources
11,028
457,518
468,546
420,510
Resources expended
Charitable activities
11.186
407,390
418,576
386,997
Governance costs
2,500
2,500
Total resources expended
11,186
409,890
421,076
389,497
Movement in total funds forthe year- Net
incomel(expenditure) for the year
{158)
47.628
47,470
31.013
Total funds at 1 June 2023
32,194
224,799
256,993
225.980
Transfer of funds
Total funds at 31 May 2024
32,036
272.427
304,463
256,993
The notes on pages 13 to 19 form part of these financial statements.
Page 11

NEW JERUSALEM APOSTOUC CHURCH
Acom
an
limited b
uarantee
BIRMINGHAM
BALANCE SHEET
AS AT 31 MAY 2024
2024
2Q23
Note
Flxed Assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
15
691,372
703, 556
12
40,670
71,338
31,492
50,256
112,008
81,748
Creditors: amounts falling due wthin one
year
13
{21.133)
(24,634)
Net current Ilabilities
90,875
57,114
Total assets less Current liabilities
782.247
760,670
Creditors: amounts falling due after more
than one year
14
(193,473)
(219,364)
Net assets
588,774
541,306
Charlty funds
Unrestricted funds
Restricted funds
Revaluation reserve
17
17
17
272.427
32,036
284,311
224, 799
32.194
284,311
Total funds
588,774
541,304
The Tnjstees 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 2006 ('the Acr) and members have not required
the company to obtain an audit for the year in question in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complwng with the requirements of the Companies Act
2006 with respect to accounting records and for preparing financial statements which give a true and fair
view of the state of affairs of the Gompany as at 31 May 2023. and of its nel resources expended for the year
in accordan￿ with the requirements of sections 394 and 395 of the Act, and which otherwise compty with
the requirements of the Companies Act 2006 relating to financial statements. so far as applicable to the
(￿mpanY.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
ststement of Recommended Practice applicable to Chartties preparing their accounts in accordance with the
Financi
Reporting Standard applicable in UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
Chariti
SORP (FRS 102
the financial Standard applicable in the UK and Republic of Ireland (FRS 102)
and
anies Act 20
The
ial slatem
re approved by the Trustees on 20 February 2025 and signed on their behalf by..
H Levine - Chair
The notes on pages 13 to 19 form part of these financial ststements.
Page 12

NEW JERUSALEM APOSTOLIC CHURCH
Acom
Ilmlled b
ua
ntee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accountlng Policies
1.1 Basls of preparatlon of financial statements
The financial stat8ments have been prepared in accordance with Accounting and Reporting by
Charities: Ststement of Recommended Practice applicable to chartties preparing th8ir accounts in
accordance wth the Financial Reporting Standard applicable in UK and Republic of Ireland {FRS 102)
(effective 1 January 2015), Charities SORP (FRS 102), the finan￿al Standard appliGable in the UK
and Republic of Ireland (FRS 102) and Companies Act 2006.
1.2 Fund accounllng
General funds are unrestricted funds vthich are available 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.
D8signated funds comprise unrestricted funds that have been set aside by the Twst8es for
particular purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordan￿ wtth specific restrictions imposed by
donors or which have been raised by the company for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. Thé aim and use of each rèstricted
fund is set OLrt in the notes to the financial statements.
1.3 Incoming resources
All incoming resou￿$ are induded in the Ststement of Financial Activities when the company has
8nti118ment to the funds. ortainty of receipt and the amount can be measured with sufficient reliability.
Income tax recoverable in relation to donations receNed under Grfl or deeds of covenant is
recognised at the time of the donation.
1.4 Resources èxponded
Expenditure is accounted for on an accruals basis and ha5 been included under expense categories
that aggregate all costs for allocation to acttvities. Where costs cannot be directly attributed to
particular activikn'es they have been allocaled on a basis consistenl with the use of the resourc8S.
Fundraising costs are those incurred in seeking voluntary contributions and do not indude the costs of
disseminating infomiation in support of the charitable activities. Support costs are those costs incurred
directty in support of expenditure on the objects of the company and include project management.
Governance costs are those incurred in connection wtth administration of the companyand
compliance with consttiulional and statutory requirements.
Page 13

NEW JERUSALEM APOST
LIC CHURCH
Acom
an
limited b
uarantee
BIRMIN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accountlng Policies (contlnued)
1.5 Tanglble fixed assets and depraclatlon
Tangible fixed assets are stated at cost18ss depreciation. Depre￿atIOn is provided at
rates calculated to wrrte off the cost of fixed assets. less Iheir estimated restdual value,
over their expected useful lives on the followng bases:
Fr8ehold propety
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
2% straight line
15Yo reducing balance
15¥0 reducing balan
159/0 reducing balan
250A reducing balance
Voluntary Income
Restricted Unrestricted
fjJnds
funds
2024
2024
Total
funds
2024
Total
funds
2023
Donations and legacies
Gift aid
377,395
69,172
377,395
69,172
332,826
57,387
Voluntary income
446,567
446,567
390.213
Investment Income
Restrirted Unrestricted
fvrKIs
fijnds
2024
2024
Total
funds
2024
Total
fvnds
2023
Rental income and lattings
Interest received
3.388
408
3,388
408
1.070
266
Investment income
.796
Activites for generating funds
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
fvnds
2023
Women of Purpose
Estherfs Academy
Other revenue
700
10.328
700
10.328
7.155
835
9,401
8.725
7.155
Activttes for generating funds
11,028
7,155
18,183
18,
Other Income
Restricted Unrestricted
funds
funds
2024
2024
Total
funds
2024
Total
fvnds
2023
Grant income
Profrt on disposal of tsngible fixed assets
10,000
Other income
10,000
Page 14

NEWJER
Acom
an
SALEM APOSTOLIC CHURCH
limited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Direct costs
Total
funds
2024
Total
funds
2023
Donations and swnspoship
Rent and rates
Youth Ministry
Travel
Traininglseminars
Speaker expenses
Esthevs Academy
staff costs
22,849
7,567
710
1,629
25.540
6,627
2,095
1,169
2,296
3.110
11.245
148,951
445
11,186
173.375
(Not8 10)
217,761
201,033
Support costs
Total
funds
2024
Total
funds
2023
Printing, postage and stationery
Repairs and mainlenance
Telecommunications
IT sofvare & consumables
Cleaning
Insurance
Accountancy
Light arKI heat
Advertising
Events expenses
Welfare & refreshments
Vehicle running costs
Bank Charges
Sundries
Lease of equipment
Loan Inlerest
Depreciab'on
5,814
11,558
14,909
12.943
9.187
9,587
8,955
34,523
370
18,167
17,748
3,761
2,868
5.902
13,924
16,862
13.737
12,878
16.588
10,809
10,756
5,790
8,873
5,407
26,937
747
14,829
14,115
2,851
2,675
4,616
19,827
13.551
14.624
200.815
185,873
Governance Gosts
Total
fund5
2024
Total
funds
2023
Accountsncy
2.500
2,500
Page 15

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
limited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Net incoma
This is stated after charging:
2024
2023
Depreciation of tangible fixed assets..
Owned by the charity
Independent examinerfs f88
13,737
2,500
14.624
2.500
16,237
17,124
10.
Staff costs
2024
2023
Staff costs were as follows:
Wages and salaries
Social security costs
Pension
Support & admin
144,283
8,399
3,419
17.273
126,411
6,243
2,805
13,493
173,375
148,952
The averag8 monthly number of employ8es during the year was as follows:
2024
No.
2023
No.
No employee re￿iVed remuneration amounting to more than £60.000 in either year.
11.
Taxation
The company is exempt from corporation tax on its charttable activities.
12.
Debtors
2024
2023
Other Debtors
40,670
31,492
40,670
31,492
Page 16

NEW JERUSALEM APOSTOLIC CHURCH
Acom
an
Ilmited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
13.
Creditors:
Amounts falling due wlthln one year
2024
2023
Trade creditors
Bank loans and overdrafts
Social Security and other taxes
Oth8r loans
Oth8r creditors
Accruals and deferred income
6,920
10,000
2.734
8, 753
9,996
2.078
1.479
549
3,258
21,133
24,634
14.
Credltors:
Amounts falllng due after more than one year
2024
2023
Bank Loans
193,473
219,364
193.473
219,364
Creditors include amounts not wholly repaydble within 5 years as follows:
2024
2023
Repayable by installments
82.106
97,993
82,106
97,993
The bank loans of £203.473 (2023 . £229,360} are secured against the assets of the charitable
company.
Page 17

NEW JERUSALEM APOSTOLIC CHURCH
Acom
limited b
uarantee
BIRMINGHAM
an
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
15. Tanglble fixed assets
Freehold
Plant &
property machinery
Motor
vehicles
Fixtures &
fittings
Cost
Revaluation
Additions
793,320
18,491
29,270
33,523
600
328
As at 31 May 2024
793,320
19,091
29.270
33,851
Depreciation
Charge for the year
111.730
9.314
14.428
640
26,361
436
28,979
698
As at 31 May 2024
121,044
15.068
26,797
29,677
Net book value
As at 31 May 2024
672,278
4.023
2.473
4,174
As at 31 May 2023
681,590
4,063
2,909
Computer
equipment
Total
Cost
Revaluation
Additions
44.044
918.648
626
1,554
As at 31 May 2024
44,670
920,202
Depreciation
Charge for the year
33,596
2,650
215,092
13,738
As at 31 May 2024
36.246
228,830
Net book value
As at 31 May 2024
8,424
691,372
As at 31 May 2023
10.448
703,556
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
an
limited b
uarantee
BIRMINGHAM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
16. Statement of funds
Brought
forward
Incoming
resources
Resources
expended
Transfer of
funds
Carrled
forward
Unrestricted funds
General funds
224,799
457.518
(409.890)
272,427
Restricted funds
Youth capital fund
Music studio
Women of Purpose
Mens department
Esthevs Academy
754
6.465
(1.378)
(3,561)
29,914
32,194
754
6,465
(678)
(3,561)
29,056
32,036
700
10.328
11,028
11,186
(11.186)
Total of funds
256.993
468,546
(421,076)
304,463
17. Analysls of net assets between funds
Restrfcted
funds
2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Tangible assets
Cu￿ent assets
Creditors due within one year
Creditors due more than one year
Revaluation reserve
32.036
659.336
112.008
{21.133)
(193,473)
(284,311)
691,372
112,008
121,133)
(193,473)
(284.311)
703,556
81,748
(24,634)
{219,364)
{284,311)
32.036
272.427
304,463
256,995
Page 19