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← Yesterday Today And Forever Church

2025-10-31-accounts

Yesterday, Today and Forever Church

Detailed Statement of Financial Activities for the Year Ended 31 October 2025

ee ee ee
2025 2024
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts & book sales		 25,984 21,551
Gift aid 5,788 8,014
31,772 29,565
Investment income
Depositaccount interest 2,425 2,744
Total incoming resources 34,197 32,309
EXPENDITURE
Raising donationsand legacies
Grants & donations		 - 5,000
Fundraising & publicity
Management& administration
Property improvements		 6,099
12,412
1,325		 5,578
11,719
462
19,836 22,759
Other
Freehold property
Plant and machinery		 -
5,207		 3,838
1,333
5,207 5,171
Total resources expended 25,043 27,930
Netincome 9,154 4,379

This page does not form part of the statutory financial statements

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Yesterday, Today and Forever Church

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 October 2025.

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Yesterday, Today and Forever Church

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

9. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

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|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|E| |Unrestricted|funds| |General|fund|32,309|(27,930)|4,379| |TOTAL|FUNDS|32,309|(27,930)|4,379|

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A current year 12 months and prior year 12 months combined position is as follows:

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|||||| |---|---|---|---|---| |Net| |At|movement|At| |1.11.23|in|funds|31.10.25| |E|£|£| |Unrestricted|funds| |General|fund|159,875|13,533|173,408| |TOTAL|FUNDS|159,875|13,533|173,408|

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A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

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|||||| |---|---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|£|3| |Unrestricted|funds| |General|fund|66,506|(52,973)|13,533| |TOTAL FUNDS|66,506|(52,973)|13,533|

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Yesterday, Today and Forever Church

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |8.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |2025|2024| |£|£| |Trade|creditors|-|(1)| |9.|MOVEMENT|IN|FUNDS| |Net| |At|movement|At| |1.11.24|in|funds|31.10.25| |E|£|£| |Unrestricted|funds| |General|fund|164,254|9,154|173,408| |TOTAL|FUNDS|164,254|9,154|173,408| |Net|movement|in|funds,|included|in|the|above|are|as|follows:| |Incoming|Resources|Movement| |resources|expended|in|funds| |£|E|£| |Unrestricted|funds| |General|fund|34,197|(25,043)|9,154| |TOTAL FUNDS|34,197|(25,043)|9,154|

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Comparatives for movement in funds

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|||||| |---|---|---|---|---| |Net| |At|movement|At| |1.11.23|in|funds|31.10.24| |£|E|£| |Unrestricted|funds| |General|fund|159,875|4,379|164,254| |TOTAL FUNDS|159,875|4,379|164,254|

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Yesterday, Today and Forever Church

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

Unrestricted
fund
£
NET INCOME 4,379
RECONCILIATION OF FUNDS
Total funds brought forward 159,875
TOTAL FUNDS CARRIED FORWARD 164,254
TANGIBLE FIXED ASSETS
Freehold Plant and
property machinery Totals
£ £ £
COST
At 1 November 2024 95,939 17,864 113,803
Additions - 1,275 1,275
At 31 October 2025 95,939 19,139 115,078
DEPRECIATION
At 1 November 2024 46,051 13,863 59,914
Charge foryear 3,887 1,319 5,206
At 31 October 2025 49,938 15,182 65,120
NET BOOK VALUE
At 31 October 2025 46,001 3,957 49,958
At31October2024 49,888 4,001 53,889

7. TANGIBLE FIXED ASSETS

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Yesterday, Today and Forever Church

Notes to the Financial Statements - continued for the Year Ended 31 October 2025

2. INVESTMENT INCOME INVESTMENT INCOME
2025 2024
£ E
Deposit account interest 2,425 2,744
3. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2025 2024
£ £
Depreciation - owned assets 5,206 5,171
4, TRUSTEES’ REMUNERATION AND BENEFITS
The
Trustees
who		 were directors as
defined		 by the Companies Act 2006 received no
remuneration during the year to 31st October 2020 or in the previous year to 31st October
2019.
Trustees’ expenses
The trustees expenses incurred in the line oftheir duties have been reimbursed by the charity.
5. STAFF COSTS
The average monthly number ofemployees during the yearwas as follows:
2025 2024
Administration - 2
No employees received emoluments in excess of £60,000.
6. COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 29,565
Investment income 2,744
Total 32,309
EXPENDITURE ON
Raising funds 22,759
Other 5,171
Total 27,930

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Notes to the Financial Statements for the Year Ended 31 October 2025

  1. ACCOUNTING POLICIES

Yesterday, Today and Forever Church

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property depreciated at 4% straight line. Freehold land is not depreciated. Plant & equipment depreciated at 25% reducing balance.

Taxation The charity is exempt from corporation tax on its charitable activities.

Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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Yesterday, Today and Forever Church

Balance Sheet - continued 31 October 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 February 2026 and were signed on its behalf by:

D W Measures (Chairman) - Trustee

The notes form part of these financial statements

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Yesterday, Today and Forever Church

Balance Sheet 31 October 2025

2025 2024
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 7 49,958 53,889
CURRENTASSETS
Cash at bank and in hand 123,450 110,364
CREDITORS
Amounts falling due within one year 8 - 1
NETCURRENTASSETS 123,450 110,365
TOTALASSETS LESS CURRENT
LIABILITIES 173,408 164,254
NETASSETS 173,408 164,254
FUNDS 9
Unrestricted funds 173,408 164,254
TOTALFUNDS 173,408 164,254

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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Yesterday, Today and Forever Church

Statement of Financial Activities for the Year Ended 31 October 2025

ee ee :
2025 2024
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Donationsand legacies		 31,772 29,565
Investmentincome
Total		 2 2,425
—————
34,197		 2,744
a
32,309
EXPENDITURE ON
Raising funds 19,836 22,759
Other 5,207 5,171
SS —————
Total 25,043 27,930
NETINCOME 9,154 4,379
RECONCILIATION OF FUNDS
Total funds broughtforward 164,254 159,875
TOTALFUNDSCARRIEDFORWARD . 173,408 164,254

The notes form part of these financial statements

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Independent Examiner's Report to the Trustees of Yesterday, Today and Forever Church a Independent examiner's report to the trustees of Yesterday, Today and Forever Church (‘the Company’) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.

Responsibilities and basis of report As the charity's trustees of the Company (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 the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, 1 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(S) (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 the Company 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

  3. 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.

Elverstone Large Ltd

Elverstone Large Ltd Chartered Certified Accountants Temple Chambers 16a Belvoir Road Coalville Leics LE67 3QE 23-01-2026 Date: ....sccesccsesssecesceeecssecesseeseneseasees | Page 3

Yesterday, Today and Forever Church

Report of the Trustees for the Year Ended 31 October 2025

ie

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Elverstone Large Ltd Elverstone Large Ltd Chartered Certified Accountants Temple Chambers 16a Belvoir Road Coalville Leics LE67 3QE Approved by order of the board of trustees on 20 February 2026 and signed on its behalf by:

D W Measures (Chairman) - Trustee

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Report of the Trustees for the Year Ended 31 October 2025

Yesterday, Today and Forever Church

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The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing thelr accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), OBJECTIVES AND ACTIVITIES Objectives, aims & income generation. The principal objectives of the company to advance the Christian faith in Leicestershire, the UK & worldwide, The company also engages in charitable work to relieve persons suffering hardship and/or are aged or sick.In order to achieve these objectives the charity provides the following;

  1. Donations to other charities & support organisations. 2. Emotional relief through prayer & religious services.

  2. Other social gatherings of a religious nature.

The charity generated income through congregation donations and a small amount through the sale of books.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05263337 (England and Wales)

Registered Charity number 1106854

Registered office

Gutteridge Street Coalville Leics LE67 3BG

Trustees

D W Measures (Chairman) J Reid (resigned 30.11.2025) A Tolley J Tolley (resigned 2.2.2025) E Woodward J Srytr (appointed 11.2.2025)

Company Secretary

D W Measures (Chairman)

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Page 1

Yesterday, Today and Forever Church

Contents of the Financial Statements for the Year Ended 31 October 2025

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Page
ReportoftheTrustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notesto the Financial Statements 7 to 12
DetailedStatementofFinancialActivities 13

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REGISTERED COMPANY NUMBER: 05263337 (England and Wales) REGISTERED CHARITY NUMBER: 1106854

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 October 2025 for Yesterday, Today and Forever Church

Eiverstone Large Ltd Chartered Certified Accountants Temple Chambers 16a Belvoir Road Coalville Leics LE67 3QE