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← New Jerusalem Apostolic Church (Birmingham)

2025-05-31-accounts

REGISTERED NUMBER: 04450990 CHARITY NUMBER: 1096178

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 MAY 2025

SPARK Chartered Certified Accountants

10 Wrens Court, 48 Victoria Road, Sutton Coldfield, B72 1SY

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its trustees
and advisors 1
Trustees' Report 2-8
Independent examiner's report 9-10
Statement of finanical activities 11
Balance sheet 12
Notes to the financial statements 13-19

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MAY 2025

Trustees M Brooks
B Ffrench
S Ible
C Dennis
A Harvey
P Sinclair
Company registered
number 04450990
Charity registered
number 1096178
Registered office New Jerusalem Apostolic Church
6 Rocky Lane
Aston Cross
Birmingham
B6 5RQ
Company secretary B Ffrench
Independent examiner Philip Burnell FCCA
Accountants Spark
Chartered Certified
Accountants
10 Wrens Court
48 Victoria Road
Sutton Coldfield
B72 1SY
Bankers Lloyds Bank
Market Street
Stafford
ST16 2JL
Unity Trust Bank Plc
Birmingham
B1 2HB

Page 1

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM)

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual report together with the financial statements of New Jerusalem Apostolic Church (Birmingham) (the company) for the year ended 31 May 2025. The Trustees confirm that the Annual report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing 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 charitable company limited by guarantee and was set up by a Memorandum of Association on 29 May 2002. The charity number is 1096178.

The principal object of the company is to advance the Christian Faith in accordance with the statement of beliefs, in Birmingham, its surrounding areas 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 responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

Organisational structure and decision making

Organisational structure consists of the Trustees who make organisational decisions in conjunction with the Bishop, Pastor and Elders. Elders are accountable to the Trustee Board for financial and general governance only, 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 writing, by personal appointment 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 (CRB) checks, supported by regularly reviewed policies are made for all those who work with children or other vulnerable groups.

OBJECTIVES AND ACTIVITIES

Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration 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 APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MAY 2025

Review of activities

The Trustees consider the wide range of activities provide benefit to those who worship at the Church, the people of Birmingham, its surrounding areas and overseas in line with our objects. New Jerusalem Apostolic Church (Birmingham) 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 identified to ensure that they are:

a) Advancing the Christian faith in the UK and/or overseas

b) Providing a place of worship and community for people in Birmingham and the wider West Midlands

c) Promoting education, employment, economic development and/or social inclusion programmes within Birmingham and surrounding areas

d) Equipping church members and others in the community to operate in advancing the Christian faith outside of the physical church building, in nursing homes, community centres, hospitals, prisons etc.

Summary of activities and beneficiaries

1st June 2024- 31st May 2025

The Church continues to have a main service every Sunday morning, which is proceeded by the School of The Word Bible study. There is prayer and Bible teaching every Tuesday evening with Youth Ministry 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 members and members of the community 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, where 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 wider 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 relevant 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 Christian faith.

We also continue to offer a range of practical workshops open to all, where practical principles, advice and life-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 health awareness. We support Prostate Cancer UK and MacMillan Nursing.

Our dedicated office and foodbank staff and volunteers have continued to work as an essential service throughout this period. We acknowledge their continual support and dedication to the work of the ministry during this period.

Page 3

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MAY 2025

~~Our Food Bank operation is now in its eleventh year of operation. This provides foods, toiletries and~~ other domestic items to clients who are referred from Housing Authorities, Social services, Schools and other community organisations, as well as others in need from the local area. Our foodbank is now open 3 days a week and by prior appointment and numbers attending have increased and continue 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 donations from supermarkets and the church itself weekly restocks the food bank from church funds and individual monetary 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 community. 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, they have been able to communicate, support and reach out to people not only in the UK, but in the wider world.

All of our departments such as Life Class, Youth, Esther’s 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, whilst often also providing an on-line 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 Birmingham - 10 attendee's, and a separate programme in South London with 13 attendee's.

The Tohorah programme, which runs separately for girls within the 10-14 age groups, continues to be integrated into the main Esther’s programme. A retreat took place in the summer of 2023, 18 girls attended. We have ongoing plans in place for 2026 and beyond.

The Men's department runs similar development programmes and run joint events with 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 facilities available in the building and as an organisation we seek to support them in any positive way. Our well-equipped and fully functioning Board Room continues to be used for meetings both by the charity and by external organisations. Our well-designed and well-furbished lounge is also available for smaller informal meetings both internal and for use by external organisations.

We continue to support marriages through individual and couples counselling; also teaching and including sermons on marriage. The pre-marital counselling course is very popular amongst those wanting to get married. Those people, who 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 theotherapist, to help those who need counselling and support in their lives and relationships. This support is now both online or in person if required.

The Youth department is instrumental in grounding and educating the young people. They have weekly Youth classes with 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, ministering at 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 outside of the church environment.

Page 4

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM)

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

One operates across a local hospital Trust both running services and giving support and comfort to the sick and bereaved. She is also qualified as an International Chaplain, linked to the UN and able to serve in disaster areas and other critical locations worldwide.

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 with 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 are members of New Jerusalem. She also ministers to and provides support to the prison staff.

The Hebron House Resettlement CIC organisation continues as a Community Interest Company (CIC) in its own right. Whilst its original mission in supporting newly 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 government regulations and guidelines. We also collaborate with Prison Link, Phoenix United CIC and The Invested Man to provide resettlement and mentoring resource.

Our long-standing relationship with a charitable 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 International 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 the wider church community and other assemblies. Speaking engagements, the sharing of personal and organisational experiences, marriage counselling events and other seminars has led to them presenting on-line both within the UK and across the world

Bishop Melvin Brooks serves as Chief Operating Officer of the International Organisation, Jabula New Life Ministries and is also co-opted 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 activities has progressed. They continue to oversee their respective departmental heads seeking to delegate responsibilities where possible. Monthly meetings of the Elders and Leadership continue to take place, to ensure continuity and ongoing improvement in the activities of the organisation. Team building meetings and activities are actively encouraged and supported.

We continue to invest in the upkeep and on-going maintenance 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 heating and lighting solutions, to ensure that they are effective, cost efficient and eco-friendly.

To support the delivery of live services, which can both accommodate congregations and the transmitting and broadcasting live to those on line and on demand at a later time, we continue to 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 quality service content.

Page 5

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MAY 2025

Consistent internet access, wi-fi and telephone provision across the whole building, which was implemented in 2023, continues to be of benefit to those within the organisation and visitors alike.

In 2023, given the wide range of activities 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 proactively led the above developments and progression of the building, the successful running of church activities and events and the smooth operation of the office. We continue to monitor how to maximise use of the space and facilities on all floors of the building.

Our Hospitality Department continues to facilitate social interaction between members and visitors. The hospitality provided after every service has been widely welcomed and well supported, providing the opportunity for communication, support and wellbeing for everybody coming into the building. Also, in the support of events that take place in the week.

Financial review

The Trustee Board have exercised great care with financial management over the last twelve months. The income has moved upwards and we are expecting that with careful forecasting planning and management we will continue to meet all our commitments adequately. We saw continual improvement 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 with our theme for 2025 of “Abundance & Overflow”.

Reserves policy

The aim of the reserves policy is to maintain a healthy liquid position to cover any decline in income in any material shape or form. The board consider that three months recurring expenditure is reasonable (@ £60,000). The purpose of any reserves will be clearly stated. It is not the intention of the board to build undue reserves where such can be used otherwise to advance further the aims and objectives of the organisation.

The current general reserve (being unrestricted funds excluding fixed assets and the loans relating to fixed assets) amounts to a reserve of £266,713.

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 organisation that “Transforms Lives For Ever”. Each of the 10 years has a further focus with 2015 being “Building A Spiritual House”, 2016 “Organising People, Organising Money” and 2017 "Building Assets”.

2018 was “Preparing for Change”, ahead of our 2019 focus of “Change”. Our 2020 focus was “Managing Change”, 2021 was “Dominion”, 2022 was “Thanksgiving”, 2023 is “Outreach” with 2024 being “Abundance & Overflow”.

2025 is the “Year of Building A Spiritual House”.

Page 6

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

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 move. This has been reflected in the level of activity taking place within the building and the numbers of members and visitors attending Sunday services and other events.

We see growth continuing over the next decade and so we will seek to continue to optimise and maximise the facilities on all the floors of the Aston Cross premises, to benefit and meet the demands of the church members, their friends and families and the wider community both locally, across Birmingham and beyond.

We are therefore actively examining and engaging external professional help, in assessing how we can maximise the property and resources that we currently have at our disposal, and what other options might be available to support this expected growth.

We are actively looking to partner with 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 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 equipment, we have the ability to make available to external charities and organisations, the building and the sanctuary with all its audio-visual and production facilities. 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 and 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 public benefit.

Our premises are accessible and welcoming where all members of the community can learn 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 benefits provided by the church are not unreasonably restricted.

Page 7

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM)

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MAY 2025

Trustees' responsibilities statement

The Trustees (who are also directors of New Jerusalem Apostolic Church (Birmingham) 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 Standards (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:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain

the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 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 taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the Trustees on 12th January 2026 and signed on their behalf by:

P Sinclair Interim Chair of Trustees Board

Page 8

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGDOM CENTRAL FOR THE YEAR ENDED 31 MAY 2025

I report on the financial statements of the company for the year ended 31 May 2025 which are set out on pages 11 to 19.

This report is made solely to the company's Trustees, as a body, in accordance with 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 company's Trustees those matters I am required to 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 a body, for my work or for this report.

Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities 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:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the financial statements presented with those records. It 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 view' and the report is limited to those matters set out in the statement below.

Page 9

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KINGDOM CENTRAL FOR THE YEAR ENDED 31 MAY 2025

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

(1) Which gives me reasonable cause to believe that in any material respect the requirements:

· to prepare financial statements which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with 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 drawn in order to enable a proper understanding of the financial statements to be reached.

Signed:

Dated:

Philip Burnell FCCA

Spark Chartered Certified Accountants 10 Wrens Court 48 Victoria Road Sutton Coldfield B72 1SY

Page 10

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 MAY 2025

Note
Incoming resources
Incoming resources from generated funds:
Voluntary income
2
Investment income
3
Activities for generating funds
4
Other income
5
Total incoming resources
Resources expended
Charitable activities
6,7
Governance costs
8
Total resources expended
Movement in total funds for the year - Net
income/(expenditure) for the year
Total funds at 1 June 2024
Transfer of funds
Total funds at 31 May 2025		 RestrictedUnrestricted
Total
funds
funds
funds
2025
2025
2025
£
£
£
-
444,722
444,722
-
1,468
1,468
18,401
4,973
23,374
-
-
-
18,401
451,163
469,564
17,177
454,377
471,554
-
2,500
2,500
17,177
456,877
474,054
1,224
(5,714)
(4,490)
32,036
272,427
304,463
-
-
-
33,260
266,713
299,973		 Total
funds
2024
£
446,567
3,796
18,183
-
468,546
418,576
2,500
421,076
47,470
304,463
-
351,933

The notes on pages 13 to 19 form part of these financial statements.

Page 11

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

BALANCE SHEET AS AT 31 MAY 2025

Note
Fixed Assets
Tangible assets
15
Current assets
Debtors
12
Cash at bank and in hand
Creditors:amounts falling due within one
year
13
Net current liabilities
Total assets less current liabilities
Creditors:amounts falling due after more
than one year
14
Net assets
Charity funds
Unrestricted funds
17
Restricted funds
17
Revaluation reserve
17
Total funds		 2025
£
£
679,208
39,981
51,520
91,501
(21,904)
69,597
748,805
(164,521)
584,284
266,713
33,260
284,311
584,284		 £
40,670
71,338		 2024
£
691,372
90,875
112,008
(21,133)
782,247
(193,473)
588,774
272,427
32,036
284,311
588,774

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 2006 ("the Act") 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 complying 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 company as at 31 May 2025, and of its net resources expended for the year in accordance with the requirements of sections 394 and 395 of the Act, and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2015), Charities SORP (FRS 102), the financial Standard applicable in the UK and Republic of Ireland (FRS 102) and Companies Act 2006.

The financial statements were approved by the Trustees on 12th January 2026 and signed on their behalf by

The notes on pages 13 to 19 form part of these financial statements.

P Sinclair - Interim Chair

Page 12

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

1. Accounting Policies

1.1 Basis of preparation of financial statements

The financial statements 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2015), Charities SORP (FRS 102), the financial Standard applicable in the UK and Republic of Ireland (FRS 102) and Companies Act 2006.

1.2 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted 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 statements.

Restricted funds are funds which are to be used in accordance with 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. The aim and use of each restricted fund is set out in the notes to the financial statements.

1.3 Incoming resources

All incoming resources are included in the Statement of Financial Activities when the company has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

1.4 Resources expended

Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. 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 with administration of the company and compliance with constitutional and statutory requirements.

Page 13

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

1. Accounting Policies (continued)

1.5 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold property
-
Plant and machinery
-
Motor vehicles
-
Fixtures and fittings
-
Computer equipment
-
2.
Voluntary Income
Donations and legacies
Gift aid
Voluntary income
3.
Investment income
Rental income and lettings
Interest received
Investment income
4.
Activites for generating funds
Women of Purpose
Esther's Academy
Other revenue
Activites for generating funds
5.
Other income
Grant income
Profit on disposal of tangible fixed assets
Other income		 2% straight line
15% reducing balance
15% reducing balance
15% reducing balance
25% reducing balance
Restricted Unrestricted
funds
funds
2025
2025
£
£
-
372,413
-
72,309
-
444,722
Restricted Unrestricted
funds
funds
2025
2025
£
£
-
728
-
740
-
1,468
Restricted Unrestricted
funds
funds
2025
2025
£
£
610
-
17,791
-
-
4,973
18,401
4,973
Restricted Unrestricted
funds
funds
2025
2025
£
£
-
-
-
-
-
-		 Total
funds
2025
£
372,413
72,309		 Total
funds
2024
£
377,395
69,172
444,722 446,567
Total
funds
2025
£
728
740
1,468
Total
funds
2025
£
610
17,791
4,973
23,374
Total
funds
2025
£
-
-
-		 Total
funds
2024
£
3,388
408
3,796
Total
funds
2024
£
700
10,328
7,155
18,183
Total
funds
2024
£
-
-
-

Page 14

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

6.
Direct costs
Donations and sponspoship
Rent and rates
Youth Ministry
Travel
Speaker expenses
Esther's Academy
Staff costs
(Note 10)
7.
Support costs
Printing, postage and stationery
Repairs and maintenance
Telecommunications
IT software & consumables
Cleaning
Insurance
Accountancy
Professional fees
Light and heat
Advertising
Events expenses
Welfare & refreshments
Vehicle running costs
Bank Charges
Sundries
Lease of equipment
Loan Interest
Depreciation
8.
Governance costs
Accountancy		 Total
funds
2025
£
26,651
6,870
2,534
1,217
500
17,177
189,417
244,366
Total
funds
2025
£
12,625
26,154
9,830
16,236
11,913
11,230
9,286
6,000
35,097
836
11,945
22,726
2,414
2,597
6,004
14,517
14,659
13,119
227,188
Total
funds
2025
£
2,500		 Total
funds
2024
£
22,849
7,567
710
1,629
445
11,186
173,375
217,761
Total
funds
2024
£
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
200,815
Total
funds
2024
£
2,500

Page 15

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

9. Net income

This is stated after charging:

Depreciation of tangible fixed assets:
Owned by the charity
Independent examiner's fee
10.
Staff costs
Staff costs were as follows:
Wages and salaries
Social security costs
Pension
Support & admin		 2025
£
13,119
2,500
15,619
2025
£
150,716
9,797
3,618
25,286
189,417		 2024
£
13,737
2,500
16,237
2024
£
144,283
8,399
3,419
17,273
173,375

The average monthly number of employees during the year was as follows:

2025 2024
No. No.
6 6

No employee received remuneration amounting to more than £60,000 in either year.

11. Taxation

The company is exempt from corporation tax on its charitable activities.

12. Debtors

Other Debtors 2025
£
39,981
39,981		 2024
£
40,670
40,670

Page 16

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

13.
Creditors:
Amounts falling due within one year
2025
£
Trade creditors
7,543
Bank loans and overdrafts
10,000
Social Security and other taxes
2,814
Other creditors
716
Accruals and deferred income
831
21,904
14.
Creditors:
Amounts falling due after more than one year
2025
£
Bank Loans
164,521
164,521
Creditors include amounts not wholly repayable within 5 years as follows:
2025
£
Repayable by installments
63,154
63,154		 2024
£
6,920
10,000
2,734
1,479
-
21,133
2024
£
193,473
193,473
2024
£
82,106
82,106

The bank loans of £175,521 (2024 : £203,473) are secured against the assets of the charitable company.

Page 17

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

15. Tangible fixed assets
Cost
Revaluation
Additions
As at 31 May 2025
Depreciation
Charge for the year
As at 31 May 2025
Net book value
As at 31 May 2025
As at 31 May 2024
Cost
Revaluation
Additions
As at 31 May 2025
Depreciation
Charge for the year
As at 31 May 2025
Net book value
As at 31 May 2025
As at 31 May 2024		 Freehold
Plant &
property
machinery
£
£
793,320
19,091
-
526		 Motor
vehicles
£
29,270
-		 Fixtures &
fittings
£
33,851
-
793,320
19,617		 29,270 33,851
121,044
15,068
9,314
630		 26,797
371		 29,677
626
130,358
15,698		 27,168 30,303
662,962
3,919		 2,102 3,548
672,276
4,023		 2,473 4,174
Computer
equipment
£
44,671
429
45,100
36,246
2,178
38,424
6,676
8,425		 Total
£
920,203
-
955
921,158
228,832
13,118
241,950
679,208
691,371

The property was revalued to its fair value of £750,000 in May 2021, by Vail Williams LLP. Page 18

NEW JERUSALEM APOSTOLIC CHURCH (BIRMINGHAM) (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

16.
Statement of funds
Unrestricted funds
General funds
Restricted funds
Youth capital fund
Music studio
Women of Purpose
Mens department
Esther's Academy
Total of funds		 Brought
forward
£
272,427
754
6,465
(678)
(3,561)
29,056
32,036
304,463		 Incoming
resources
£
451,163
-
-
610
-
17,791
18,401
469,564		 Resources
expended
£
(456,877)
-
-
-
-
(17,177)
(17,177)
(474,054)		 Transfer of
funds
£
-
-
-
-
-
-
-
-		 Carried
forward
£
266,713
754
6,465
(68)
(3,561)
29,670
33,260
299,973

17. Analysis of net assets between funds

Tangible assets
Current assets
Creditors due within one year
Creditors due more than one year
Revaluation reserve		 Restricted
funds
2025
£
-
33,260
-
-
33,260		 Unrestricted
funds
2025
£
679,208
58,241
(21,904)
(164,521)
(284,311)
266,713		 Total
funds
2025
£
679,208
91,501
(21,904)
(164,521)
(284,311)
299,973		 Total
funds
2024
£
691,372
112,008
(21,133)
(193,473)
(284,311)
304,463

Page 19