## ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
## VitaChurch
(A company limited by guarantee) Charity registration number: 1097602 Company registration number: 04726140
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF
## **VITACHURCH**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 7|
|Independent Examiner's Report|8|
|Statement of Financial Activities|9|
|Balance Sheet|10|
|Notes to the Financial Statements|11 to 18|
## **VITACHURCH**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Trustees** Christopher Simmons Michael Farkas Michael Bebee **Secretary** Christopher Simmons **Charity Registration** 1097602 **Number Company Registration** 04726140 **Number** The charity is incorporated in England. **Registered Office** 38 Holland Road Hove BN3 1JL **Independent Examiner** G W Schulz FCMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF **Bankers** The Co-operative Bank P.O. Box 250 Skelmersdale Lancashire WN8 6WT Lloyds Bank plc PO Box 1000 BX1 1LT
Page 1
## **VITACHURCH**
## **TRUSTEES' REPORT**
The Trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 March 2025.
## **Structure, governance and management**
## _**Nature of governing document**_
VitaChurch is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association.
## _**Recruitment and appointment of Trustees**_
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.
## _**Organisational structure**_
Chris Simmons (senior pastor and trustee) oversees the overall direction of the church supported by a small team of pastoral elders and trustees. The Elders focus on pastoral matters whilst the Trustees ensure that the charity operates in compliance with relevant regulations and guidelines, and oversee the church finances.
## _**Risk management**_
The Trustees have a risk management strategy which comprises of a review of the key working policies and financial stability of the charity by meeting during the year. These reviews consider policies in the following areas:
- Financial
- Staff and Volunteers
- Health & Safety, fire, first aid and risk assessment
- IT and data management
- Child and vulnerable adult protection
- Insurance requirements and cover
This process identifies any areas of risk and uncertainty on an on-going basis, and allows the Trustees to consider changes in policies, systems and procedures to mitigate these risks.
## **Objectives and activities**
## _**Objects and aims**_
The company's objectives and principal activities are:
* The advancement of the Christian Faith in accordance with the declaration of faith set out in the Memorandum and Articles of Association.
- The advancement of education on the basis of Christian principles.
- The relief of persons who are in conditions of need, hardship or distress, aged or sick.
Page 2
## **VITACHURCH**
## **TRUSTEES' REPORT**
## _**Use of volunteers**_
The church continues to rely heavily on a 'volunteer workforce', whether by fulfilling roles and responsibilities in the church activities or in the vital range of support and services offered to the local community. The value of these volunteers is impossible to quantify and is impossible to reflect in these accounts.
We also take our safeguarding commitments seriously, and our volunteers in our gatherings at BHASVIC are trained and DBS checked.
## _**Public benefit**_
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
## _**Overall**_
This has been an amazing year again for our church, witnessing and seeing the evidential presence of God at each one of our Sunday services. Our hope is always for more of God’s presence. We have again this year faithfully taught through books of the bible and waited on God. This year we taught part though the book of Revelation and the whole book of Galatians, as well as equipping messages and messages on the Cross for Easter and Advent for Christmas. God has been faithful to us all, as we “freely receive to freely give”. Matthew 10:8.
## _**Sunday Church**_
Our Sunday Church has an eclectic mix of people, several languages and cultures and a strong desire to follow Jesus. There is a palpable hunger for God, and desire to give the Holy Spirit a central place in our services. Our church teaches the bible week to week, as we aim to pursue God for His glory, and understand who He is through the pages of the bible. We also give altar calls to receive Jesus and take communion together regularly.
Our “bring and share” lunch after our Sunday gatherings, has proven to be something really liked by the congregation. People bring some of the most amazing foods, and it helps build friendships in the church.
## _**Kids Work**_
The teams are working hard with our kids, enabling them to be taught the bible, and actively join the ministry and worship of the church. We want our children to grow up with a knowledge of God and the reality of His presence and power in their lives. We run a youth group every other week, with a mixture of prayer, bible teaching and the presence of God, games, and a tuck shop. We aim for the children and youth to be a part of our church, involving them in communion and occasionally helping to lead worship. Anyone involved in our children’s ministry understands safeguarding and is DBS checked with references before joining the teams. This year we have had some new children and youth join us and make friends with the community of kids and youth in our church.
Page 3
## **VITACHURCH**
## **TRUSTEES' REPORT**
## _**Visiting Speakers**_
We have welcomed our friend Hans Sundberg again this year, who oversees the church, and over the last several years he has got to know many members. Hans offers our church a level of accountability and strength, with a willingness to serve us in any way he can. He has many years of ministerial experience, and our Pastor Chris meets with him and another theologian each month via zoom.
Our friends Geoff and Irene visited from “Open Doors” to speak at our church on Sunday. It’s a reminder to us all, that as we speak, millions of Christians are now persecuted in the country they live in, both through the state or their local communities. This year we were reminded that fifteen million Christians are currently displaced from their homes because of Islamist violence. This shocking number has caused us to rethink how we pray for the worldwide church.
## _**Small Groups – fellowship and teaching**_
We have several in person small groups, that are open to “all comers”. We also facilitate the meeting up of people in the church, through “Core Church” Saturdays, and food after church on Sundays. These two other regular events facilitate the church to fellowship and enable newer people to make friendships.
## _**Prayer**_
We continue to pray every weekday morning at 7.00 am for half an hour, something that has continued for over five years and is ongoing. Our aim is to place prayer and fasting at the very core of our church, as something we do continually. We have our own printed leaflets on both of these spiritual disciplines to help newer church members grasp our values. Using our offices we also have half nights of prayer with worship. Our commitment to prayer being the engine room of the church, means we approach everything we do, first and foremost, with prayer, whether it be for the church’s activities, revival, or the evangelistic ministries on the streets of Prayer Chair or Healing Rooms. In a real way, we want to involve Jesus and His Holy Spirit in all of our endeavors, following the words of Jesus calling “His house is to be called a house of prayer”. Our desire is that every member of the church constantly prays “on all occasions” and the church meetings help encourage that.
## _**Women’s retreat**_
This year nineteen of the ladies attended a retreat, in a small retreat house in the Sussex countryside. The house came with several bedrooms to accommodate everyone, a kitchen and a chapel. It was a great success, and they came back excited, refreshed and in unity together for the cause of Christ and our churches destiny.
## _**Power and Presence Conference with leader’s retreat**_
This is now the third year of bringing together pastors and running a short conference. This year we extended the conference to the Friday and were able to involve more speakers. The Holy Spirit was powerfully present, with the speakers adding a rich variety of teaching from the bible and their life experiences with the Holy Spirit. We all hold a rich diverse history from various parts of the Body of Christ, together with a vision for revival. We are expectant of God, with pastors from Brighton, Crawley, Worthing, other parts of Sussex, Scotland and Sweden.
Page 4
## **VITACHURCH**
## **TRUSTEES' REPORT**
## _**Prayer Chair and Healing Rooms - Praying for people on the streets of our city**_
Our church supports two methods of reaching people in our city. The teams go out every week onto the streets of the city offering prayer. The instant answers to prayer have been amazing, and we will only find out in eternity the fruit of this labour. The persistence of the teams has meant that Prayer Chair is now widely known, and people will come into the city to receive prayer. Bibles, tracts and apologetic literature are all given out to many (sometimes hundreds of people), who leave to get on with their lives. Young and old, rich and poor request prayer which they can receive with love and no judgement from the teams.
Healing Rooms does something similar in offering prayer across the city, using Costa Coffee as its base, and a Gazebo in one of the main parks of the city. The teams consistently pray for people who have never been prayed for in this way, in a laid back, loving and empathetic way.
In both there is a reliance on the Holy Spirit, and in co-working with Him, in weakness most times, we get to see Him move in peoples lives, some for the first time experiencing His love and presence.
## _**Church Weekend Away – Vita Camp**_
The church camp is the highlight of the kids’ calendar, if not the parents! It is a weekend camp, but the campsite has been chosen to be within driving distance of the city.
This year we partnered with Elim Patcham, as well as a house church near Haywards Heath. The synergy and commonality of values led to us having a great Spirit filled weekend together, with glorious weather. We cook food, make sandwiches, have a BBQ together and light a bonfire, together with kids’ activities, all age services and lots of ministry. The campsite comes with a zip wire, trampoline, table tennis tables, and we brought a slip and slide with us, so the kids and youth enjoyed mixing and playing together all weekend. It was a great success, in every way.
## _**Conclusion**_
We want to thank God for His provision and support of our church again this year. This is now our 26th year in the city. We are always dependent on Him for everything, and His faithfulness is seen year to year over us all. It has been a good year for the church.
## **Financial review**
Income for the year amounted to £103,438 (2024 - £93,418) and expenditure £96,374 (2024 - £95,147). The surplus was added to funds brought forward, with unrestricted funds being £26,716 at the year end.
Page 5
## **VITACHURCH**
## **TRUSTEES' REPORT**
## _**Policy on reserves**_
Free reserves are those reserves free of any restriction that are available to meet the normal expenditure of the Church excluding that necessary to run the restricted activities. They provide a buffer of liquid funds to cover temporary shortfalls caused by an unforeseen decline in income or an unexpected increase in costs. Should any of these arise, these funds are intended to ensure that the charity can meet its contractual obligations to staff, premises and statutory bodies and its moral obligations to its donors.
The Trustees have a desire to maintain a level of free reserves of 2 month's unrestricted expenditure.
Free reserves are currently the same as unrestricted funds. The charity does not currently hold restricted or designated funds.
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Page 6
## **VITACHURCH**
## **TRUSTEES' REPORT**
## **Statement of Responsibilities**
The Trustees (who are also the directors of VitaChurch for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial accordance with applicable law and United Kingdom Accounting Standards (United Reporting Standard applicable in the UK and Republic of Ireland".
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 its 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 consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that can 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.
## **Small companies provision statement**
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the Trustees of the charity on 2 September 2025 and signed on its behalf by: **.** .... _�_ c istopher Simmons _.... dtL2.i_ ompany secretary and trustee·.��00 \.
Page 7
## **VITACHURCH**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF VITACHURCH**
I report to the charity Trustees on my examination of the accounts of VitaChurch for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the charity’s Trustees of VitaChurch (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of VitaChurch are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of VitaChurch as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... G W Schulz FCMA
Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham, Chichester West Sussex PO18 8NF
2 September 2025
Page 8
## **VITACHURCH**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
3
101,100
Charitable activities
4
2,188
Investment income
5
150
Total income
103,438
**Expenditure on:**
Charitable activities
6
96,374
Total expenditure
96,374
Net income/(expenditure)
7,064
Net movement in funds
7,064
**Reconciliation of funds**
Total funds brought forward
19,652
Total funds carried forward
13
26,716|**Total**
**2025**
**£**
101,100
2,188
150
103,438
96,374
96,374
7,064
7,064
19,652
26,716|**Total**
**2024**
**£**
89,061
4,357
-|
|---|---|---|
|||93,418|
|||95,147|
|||95,147|
|||(1,729)|
|||(1,729)
21,381|
|||19,652|
The notes on pages 11 to 18 form an integral part of these financial statements. Page 9
## **VITACHURCH**
## **(REGISTRATION NUMBER: 04726140) BALANCE SHEET AS AT 31 MARCH 2025**
|**AS AT 31 MARCH**|**2025**|||
|---|---|---|---|
|||**2025**|**2024**|
||**Note**|£|£|
|**Fixed assets**||||
|Tangible assets|10|3,504|1,900|
|**Current assets**||||
|Debtors|11|1,191|1,355|
|Cash at bank and in hand||23?69|18,195|
|**Creditors: Amounts falling due within one year**|12|24,960
(,748}|19,550
(,798)|
|**Net current assets**||23,212|17,752|
|**Net assets**||261716|19,652|
|**Funds of the charity:**||||
|**Unrestriced income funds**||||
|Unrestricted funds||26?16|191652|
|**Total funds**|13|26,716|19,652|
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The financial statements on pages 9 to 18 were approved by the Trustees, and authorised for issue on 2 September 2025 and signed on their behalf by:
mpany secretary and trustee Ch • toph��...... ,.t:��f l _.... �cc?.!:.�_
The notes on pages 11 to 18 form an integral part of these financial statements.
Page 10
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **1 Charity status**
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the Trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
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 the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
## **Basis of preparation**
VitaChurch meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.
## _**Donations and legacies**_
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Page 11
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## _**Interest receivable**_
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## _**Grant expenditure**_
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £500 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Furniture and equipment 25% on reducing balance
Page 12
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Liabilities**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.
## **Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Page 13
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **3 Income from donations and legacies**
|Donations and legacies;
Donations
Gift aid reclaimed
**4 Income from charitable activities**
Conferences and events
**5 Investment income**
Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
86,640
14,460
101,100
**Unrestricted**
**funds**
**General**
**£**
2,188
**Unrestricted**
**funds**
**General**
**£**
150|**Total**
**2025**
**£**
86,640
14,460
101,100
**Total**
**2025**
**£**
2,188
**Total**
**2025**
**£**
150|**Total**
**2024**
**£**
76,597
12,464|
|---|---|---|---|
||||89,061|
||||**Total**
**2024**
**£**
4,357|
||||**Total**
**2024**
**£**
-|
Page 14
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **6 Expenditure on charitable activities**
|**Note**
Catering costs
Children's work
Outreach costs
Conference costs
Hospitality
Visiting speaker expenses
Motor and travel expenses
Media
Venue costs
Light and heat
Office rent and rates
Telephone
Insurances
Books
Office, printing, post and stationery
IT costs
Subscriptions and licences
Training costs
Bank charges
Independent examination
Depreciation, amortisation and other
similar costs
Grant funding of activities
7
Staff costs
9|**Unrestricted**
**funds**
**General**
**£**
1,773
529
146
3,464
1,641
-
834
1,133
10,473
951
12,000
360
3,237
103
609
1,815
738
328
104
912
1,377
9,909
43,938
96,374|**Total**
**2025**
**£**
1,773
529
146
3,464
1,641
-
834
1,133
10,473
951
12,000
360
3,237
103
609
1,815
738
328
104
912
1,377
9,909
43,938
96,374|**Total**
**2024**
**£**
1,963
1,443
-
6,037
1,355
616
609
614
10,799
951
12,000
360
3,148
77
602
2,261
468
956
-
870
633
7,573
41,812|
|---|---|---|---|
||||95,147|
Page 15
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **7 Grant-making**
## **Analysis of grants**
|Grants|**Grants to institutions**
**2025**
**£**
**2024**
**£**
6,250
5,899|**Grants to individuals**
**2025**
**£**
**2024**
**£**
3,659
1,674|
|---|---|---|
## **8 Trustee and related party transactions**
Christopher Simmons, a Trustee, received self-employed payments of £39,589 (2024 - £38,250) as pastor of the church.
During the year, insurances where benefits are payable to the Simmons family amounted to £2,690 (2024 - £2,635).
The only other payments made to the Trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects.
Christopher Simmons is also a Trustee of "Life for Bangladesh" which received a donation of £2,200 (2024 - £1,420).
## **9 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Self employed pastor|**2025**
**£**
4,349
39,589
43,938|**2024**
**£**
3,562
38,250|
|---|---|---|
|||41,812|
The number of persons (including senior management team) employed by the charity during the year was as follows:
||**2025**||**2024**||
|---|---|---|---|---|
||**No**||**No**||
|Staff||1||1|
No employee received emoluments of more than £60,000 during the year.
Page 16
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **10 Tangible fixed assets**
|**Cost**
At 1 April 2024
Additions
Disposals
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for the year
Eliminated on disposals
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024
**11 Debtors**
Accrued income
**12 Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals||**Furniture**
**and**
**equipment**
**£**
8,904
2,981
(1,359)
10,526
7,004
1,168
(1,150)
7,022
3,504
1,900
**2025**
**£**
1,191
**2025**
**£**
-
739
1,009
1,748|**Furniture**
**and**
**equipment**
**£**
8,904
2,981
(1,359)
10,526
7,004
1,168
(1,150)
7,022
3,504
1,900
**2025**
**£**
1,191
**2025**
**£**
-
739
1,009
1,748|**Total**
**£**
8,904
2,981
(1,359)
10,526
7,004
1,168
(1,150)
7,022
3,504
1,900
**2024**
**£**
1,355|
|---|---|---|---|---|
|||7,022|||
|||3,504|||
|||1,900|||
|||**2025**
**£**
1,191
**2025**
**£**
-
739
1,009
1,748|||
|||||**2024**
**£**
36
704
1,058|
|||||1,798|
Page 17
## **VITACHURCH**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **13 Funds**
|**13 Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
**_General_**
General Funds
**Unrestricted funds**
**_General_**
General Funds|**Balance at**
**1 April**
**2024**
**£**
19,652
**Balance at**
**1 April**
**2023**
**£**
21,381|**Incoming**
**resources**
**£**
103,438
**Incoming**
**resources**
**£**
93,418|**Resources**
**expended**
**£**
(96,374)
**Resources**
**expended**
**£**
(95,147)|**Balance at**
**31 March**
**2025**
**£**
26,716|
|||||**Balance at**
**31 March**
**2024**
**£**
19,652|
## **14 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
3,504
24,960
(1,748)
26,716
**Unrestricted**
**funds**
**General**
**£**
1,900
19,550
(1,798)
19,652|**Total funds**
**at 31**
**March**
**2025**
**£**
3,504
24,960
(1,748)|
|---|---|---|
|||26,716|
|||**Total funds**
**at 31**
**March**
**2024**
**£**
1,900
19,550
(1,798)|
|||19,652|
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