RECJSTERED COMPANY NUMBER: $392860 (England #nd Waltt)
REGISTERED CHARITY NUMBER: 1111303
ort of the Trustres and
Consolidated Finxnclal State
t ear ended 31" Mareh 2025
for
Lifechurch Manchester
(a company limited by guaralllee and Dot having g Share capital)
Allen Mills Howard Limited
Chartered Accountants
Lewis House
56 Manchester Road
Alirincham
Cheshire WA14 4PJ

Lif¢
hurch MAnehester
istered number: 5392860
Contents of the Finan
t*tements
For the
eAr ended 31" March 2025
Page
Report of the Trustees
Report of the Independent Examiner
Consolidated Statement of FRn4n¢ial Activities
Consolidated Balance Sheet
Consolidated Statement of C9sh FIDWS
Notes to the Finantial StAtements
10-29

Lifechureh Manchesltr
Tstered number.. 5392860
ort of tht Trustees
For the ear ended 31" Mar¢h 2025
The Trustees, who are also directors of the ¢]wity for the purpose of th¢ Companies Act 2006. pr¢sent their report
with the consolidated financial stalemenls of th¢ ¢harity and iis subsidiary for the year ended 31" March 2025. The
financial ststements comply with the Charfftties Act 2011, the Companies Act 2006, the Memorandum and Articles of
Association and the Charities S￿eMent of Recommended Practice ("Charities SORP"} (applicable to charities
preparing their accounts in accordance with the Financial Reporting Stsndard appli¢able in the UK and Republi¢ of
Ireland; FRS 102) issued in October 2019.
REFERENCE AND ADMINIST114TIVE DETAILS
Registered Company Number:
05392860 (EngIand and Wales)
Registered Charity Number:
1111303
Rtgtstered office:
The LifeC¢ntre
235 W*shway Road
Sale
M33 4BP
Trnstees:
M R Smith (Chairnian)
A J Barclay-watt
P J MotTi.
A J Chard
PA Flatman
N Thompson
Company Secretary:
J Cooper
IndependeDt Eylminer:
Mr David Allen
Allen Mills Howard Limited
Chartered Accountants
Lewis House
56 Manchester Road
Altrincham
WA14 4PJ
BaDk¢rs:
Barclays Bank PLC
Manchester City 9
Lciccster
LE87 2BB
Soiicltors:
Anthony Collins Soltcitors LJ.P
134 Edmund Street
Bimingham
B3 2ES
Ke¢lys Solicitors LLP
28 Dam Street
LichfIeld
WS13 6AA

Lifechureh Manehester
istered number: 5392860
Re
ort of the TTU5tees
For the
ear ended 31 March 2025
Tru$¢¢¢s
R Smith (Chairn)on)
A J Barclay-watt
P )" Morris
A J Chard
P A Flatman
N Thompson
Secretary and Registered Office
J Cooper, The LifeC¢ntre, 235 Washway Road, Sale, M33 4BP
Governing instrument
The charity's artivities are regulated by the Memorandum and Articles of Association. The objectives and principal
activities of the charity a￿..
a) The advancement of the Christian faith.
b) The relief of pcrsons in conditions of hardship and distress or who are aged or siLk.
c) Thc advancement of education on Lhristian principles.
Reeruitmell( induetion 2nd training of new trns¢ees
Any pmspective ncw truytc¥s are recommended by the current board and by the Senior Leadership Team, before they
are appointed by thc Church members. In apw)inting Iruste£s. the board seek to bring a range of skills and expertise to
thc managemen¢ of the Charity. New Trustees are introduced to the workings of the charity and are kept upd￿ed
through regular Trust¢e5' meeting5 and communication throughout the year.
Orggnisgtional 5trurture
The Church 1$ led by a Senior Leadership Team (SLT), whose membership is currently: Andy BaTclay-Wat¢ Mark
Smith, Sarah Smiih. Emma Barclay-WatL Alasiair Culteridge. David Rolles, Helen Allen, Sumbo Campbell, Pete
Fox, Sue Fox, Phil Watterson, Derek Hughes, Jon Anelli and Tony Campbell. New SLT members are nominated by
the existing SLT and are appoinied by chU￿h members.
The senior staty are responsible for managing the day-to4lay affairs of the Church.
Remuner*tion of key maDagement ptrsonnel
Salaries and other benefits are set by the Trustees, Remuneration Sub-Commit¢ee, which is made up of all the non-
salaried Trustees. They do so in the light of the latest inflation and pay-related economic indicator5, and with
reference to salary levels in churches and other similar organisations of a comparable size and complexity.
Risk man*gement
The Trustees have a duty to identify and r<view the risks to which Ihe chariry As ex￿Sed and to ensure appropriat¢
colllrols are in place to provide reasonable assurancc against fraud and error. Major risks have been reviewed and
systems and procedures have been e5tablishcd to manage those risks.
Related parties and co-oper8tioD with otber org2nisation5
One Trustee rcccivrd remuneralton from the charltable compaDy during the year in accordance with the Trust Decd
which stipulatss that the number of remuneralcd Trnstees must ncvcr bc a majorily.
The charity's wholly Qmmed subsidiary. Lifecentre Events Ltd. was established to operate the Lifecafé and to provide
catering and Gonferencing facilities at the Lif¢Centre (see note 4 to the accounts). Lifecenire Events Lid provides
aterin8 and c4)nferencing facilities to the local community. w¢ll as busin¢ss¢s. schools and other tharitable
organi5ations.
Use of voluDte¢rs
The group is very involved with the communit}. and is dependent on the support of many volunteer5 in the chU￿h and
the Lif¢Centr¢. The Trustees are very grateful to the church members for this SUPPOrt.

Lifechurch Manehestsr
istered number: 5392860
Re
For the
ort of the Trustees
eor ended 31" Mar
h 2025
Objeclives and activities during the year
When planning the aclivities for the year the Trnstees hav¢ considered the Charily Commission's guidance on publlc
b¢n¢fit and, in particular, the specific guidance on chartlies for ihe advancement of religion. The group operates in and
around SaIe, South Man¢hester and has a number of activities which seek to reach out to the local Community as well
as servlng members of the Church. In particular, the charitable company has sought & a¢hieved to ￿lfIl its charitable
objectives in the following ways:
The provision of public WOTship services each Sunday which are open lo all.
Running "Alpha" courses to enable members of the public lo find out more about the Christian faith.
Providing pa￿oral care for members of the church.
The provision of a general counselling seThice for members of the public and the church.
Regular activittes for older people, and those who may be feel lonely or isolated.
Oyersight and support of teams in Sale, Eccles Strerford and Heald Green engaged in community
development.
Support for various charitable projects in the UK and overseas e.g. for the relief of poverty and fvrth¢rau¢e of
education.
Running an expansive program for kids and youth
Providing a number of midweek fellowship and discipleship groups
Ffinancial revi¢w
The group's tota] income for the year amounted to £978.984 {2024.. £940,541) and the expenditure amounted to
£951,599 {2024: £914,265) giving a sury)lus before taxation for the year. after depreciation charges of £88,579, of
£27,768 (2024.. sU￿lUS of £26,276). Donations and legacies ¢0 ihe group were £574,393 (2024: £566,904) which
includes leEaGi¢s for £nil {2024: £nil).
Income for Lifecentre Events Ltd rose by lil/o 10 £332,909 (2024: £312,117). Expenditure before t&xation for
Lifecentre Evenls Ltd [ex¢luding p￿ent charity donation5 of £120,363 (2024: £157,119)J increased to £210,688 from
£188,963 in 2024.
Reserves policy and going ¢oneern
The group generates a regular income by way of gtfts and donations a5 well as the hiring of the Lifecenlre conferen¢¢
rooms which is adequate to ¢over the projected expenditure. In addition, the group seeks to maintain adequate
reserv¢s to enable it to meet any unforeseen expenditure or to ¢ov¢r any short-tern) drop in Ancome. At the baiance
sh¢et date, the group held reserves of £1,965.462 (2024: £1.937.694).
At the end of the year. restricted funds ￿talled £24,372 (2024: £33,665). The charity also has funds which are
designated for other causes. including hardship and youth artivities, totalling £5,991 (2024.. £8,595). These resources
are available to be used at ¢h¢ discretion of the trustees.
Reserves freely available after excluding restri¢ted fund& designated funds and funds which cannot be accessed or are
connected lo the disposal of flxed assets, amount lo £121,940 (2024.. £149,739).
Th¢ 2024125 financial year was a very good one, with the income budget for the Church being exceeded.
The Lifecentre Events busitiess perfornied well in the face of high-cost inflation but are pleased to report that its
surylus was 20Yo up on budg￿.
The effect of both of these posltive perfomances was a significant surplus whett none had been budgeted. Both the
latter and savings made through the year have enabled us lo reduce our bank mortgage.
With continuing flnancial uncertainty brought about by high price infiation and interest fdtes, the Tnjslees have
maintsined Lifechurch's minimum reserves at £1 10,000.
With a strong cash position and realistic plans for the LifeC¢ntr¢ Events busines4 the Trustees are able to confirn) that
in their opinion it remains appropriate for the group's accounts to be p￿pared on a going concern basis.

Lifechureh Manchester
isttrtd number: 5392860
ort of the Tru$t¢es
ear ended 31" March 2025
Forthe
Plans for Future Perlods
During the forthcoming year the I nLStees ana the church will conllnue to rdise the profftle of the cnarity wiihin *h¢
local community in order to involve a higher proportlon in ihe activities of the Church ond the Lifecentre.
Lifechurch Manchester ('LCM') uses the building that bclongs to a small local Charity, Ncw Life Church Heald
Green ('NLCIIG'), for its services in Heald GTcen, and the legal process is undeTh'ay that will scc NLCHG and its
assets becomirLg part of LCM. ljoth sets of Trust￿$ anticipate that this ¢xerci5c will be compleled by the end of
2025126.
Trustees, illdemDity arraDgement$
Individual indemnities have been provided to the Trnske5, under which the charitable company has agreed to
indemnify the Trustees to the fullest ¢xtent perniitted by law in respe¢t of all liabilities to third parties arising out of,
or in conne£tion with, their execution of thcir power4 duties and responsibilities as Trust¥es olthe group.
The Trustees have prcparcd thi5 report in accordance with the special provision5 of Part 15 of the Companies A
2006 relaling to small Gompani¢s.
This r
was approved by the Trustees on 13 October 2025
Trustee

Inde
ndent Examiner's Re
ort to the Members of
Lif¢Church Manchester
I report to the trustees on my examination of the COTwltdated financial statements of the group cornprising Lifechurch
Manchester (the 'parent charitable company,) and its subsidiary undertaking for the year ended 31 Mar¢h 2025.
Responslbilltles and basis of report
As the trnstees of the ¢ornpany (and also its directors for the purposes of company law) yuu arc responsible for the
prepardlion of the consolidated financial statements of the group in accordance with thL requirements of the Companies
Art 2006 {'th¢ 2006 Act,). You have choscn to prepare consolidated accounts for the groupy and you are sat15fied that the
accounts of both the parent charitable company and the group are nut reqUI￿d by charity law to be audited.
Having salisfied 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. I report in respecl of my cxamination of the consolidated accounts as
carried out undcr section 145 of the Charilies Act 2011 ('the 2011 Act,). In carrying out My examinatton I have followcd
the Directions given by the Charity Commission under s¢¢tion 145(5)(b) of the 2011 ACL
An indepcnd¢nl examination does not involve gathering all thc evidence that would be required in an audit and
consequently does not cover all the matt¢rs that an auditor considers in givtng their opinion on the accounls. The
planning and conduGt of an audit goes beyond the limitcd assurance that an independent examination can provide.
Consequendy, I express no opinion as to Wheth￿ the consolidated accounts present a 'trne and fair, view and my report
is limited to those specific matters set oui in the independent examiner's statement.
IndepeDdeDt examiDer's sthtement
Since the parent charltable company's gT059 income exceeded £250,0(K) your examiner must be a member of a body lis*d
An section 145 of the 2011 Act. I confirni that I am qualifjed to undertake the examftnalion because I am a member of the
A￿￿latI(￿ ofchartered Certified Accountants (ACCA), which As one ofthe listed bodies.
I have completed tny exanjination. I confirn) that no matters have come to my attention in connection with the
examination giving me cause to b¢lieve=
accounting records, with respect lo the group, were not kept as required by scction 386 of the 2006 Act" or
2. the financial statements do not accord with those records,. or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Ad other than
any requircmcnt Ihat the accounts give a 'true and fair, view which is not a mutter considered as part of aD
independent examination; or
4. the financial statements have not been prepar￿ in accordance with the methods and prin¢iples of the Stsiement of
Recommended Practice for accounling and reporting by Ch￿AtieS applicable to charities preparing th¢iT accounts in
ar¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and havc Come across no othermatters in connection with the examination to which attention should be
drawn in this report in QTder to enable a proper understanding of the accounts to be tEached.
David K Allen FCCA FCA
Allen Mills Howard Limited
Chartered Accounlants
Lewi5 House
56 Manchester Road
Altrin¢ham
Cheshire
WA14 4PJ
13 Oetober 2025

Llfechurch MRnchesttr
fistered Dumber. 5392860
Consolidated Staternent of FRnaneial Aetivitles
a consolidated Ineome Ex
nditure Account
For the
ear ended 315t March 2025
Inco
UDTe5tricted
Funds
Rtstricted
Funds
Total
Funds
2025
Tolal
Funds
2024
Notes
Income from:
Donations and legacles
546,018
28J75
574,393
566,904
Charitable activities
33,175
33,579
66,754
54,964
Other trading activities
332.909
332,909
312,117
Investments
4,627
4,627
5,625
Other
301
301
931
Total income
917,030
61.954
978,984
940,541
ExpeDditure on:
Ratslng ￿ndS
Cost of goods sold and other costs
210,688
210,688
188,963
Ckaritsble activities:
Church operating expenses
669.664
71,247
740,911
725,302
Total expenditure
880J52
71347
951599
914,265
Net movemellt In funds b¢for¢ tsiAtion
36,678
(9,293)
27J85
26,276
Tgxation
383
383
416
Nel movement in fvnds after taxAtiOD
37,061
{9293)
27,768
26,692
RECONCILIATIOIY OF FUTr4DS
Total funds brought fonvard
1,904,029
33,665
1,937,694
1,911,002
Total funds carried forward
1,941,090
24,372
1,965,462
1,937.694
All results relate to continuing operations and there are no gains or losses other than those shown above.
The nole5 fom part of th¢se financial statements.

Lifechureh Mallehester
istered number: 5392860
Consolidattd Balance Sheet
For tht ear ended 31" March 2025
2025
Group
2024
Group
2025
Charity
2024
Charity
Notes
FIXED ASSETS
Tangible assets
Investments
15
16
2,495,651
2,588,118
2,491ffj09
2,581,903
2,495ffj51
2.588,118
2rt91,610
2,581.904
CURRENT ASSETS
Stock
Investments
DcbtOT5
Cash at bank and in hand
17
18
19
1,915
1,428
67￿25
204,040
76,462
188,218
32,972
202,112
50,060
181.267
273.480
266,109
235,084
231,327
CREDITORS
Arnounts falling due within one year
20
104,148
129,310
77.735
102,480
NET cuiuiKiYr ASSETSI(LIABILITIES)
169a32
136,799
157J49
128,847
TOTAL ASSETS LESS CURREIYT
LIABILITIES
2,664,983
2,724,917
2,648,959
2,710,751
CREDITORS
Amounts failing due in more than one year
21
698,896
786,215
698,896
786,215
PROVISIONS FOR LIABILITIES
625
1,008
TOTAL NET ASSETS
1,965,462
1,937,694
1950,063
1,924,536
FUNDS OF THE CHARITY
UDrestriet¢d funds:
General
Designated
23
1,935,099
S,991
1,895.434
8,595
1919,700
5,991
1,882,276
8,595
Restricted funds:
24,372
33,665
24J72
33.665
TOTAL FUNDS
1,965,462
1.937,694
1950,063
1,924.536
For ihe year ended 31 March 2025 the company w&$ entitled to exemption from audit under section 477 of the Compani¢s Act
2006 relating to small companies.
The members have not required the rompany to obtain an audit in accordance with Section 476 of the Companies Aci 2006.
Th¥ trustees acknowledge their responsibilities foT complying with the requirements of the Act with respect to accounting records
and the preparation of accounts.

Lifechureh Matschester
R¢
isttred number: 5392860
Consolld*ted Balance Sheet
For the
¢4r ¢nded 31°, March 2025
The trustres have prepared group tinaneilll statements in accordance with section 398 of the Companies Act 2006 and section
138 of the Charities Act 2011. 'L'hese financial statements are prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies and constitute the annual financial statements required by the Companies Act
2006 and thos¢ prepared for circulation lo the members of the Company.
The financial statements were approved by th¢ Board of Tn￿¢¢5 on 13" Octobtr 2025 and were signed on its behalf by:
P J Morris- Truste¢
The notes forni part of these financial statements

Lifechurch Manthester
1Stertd number: 5392860
Statement of Ca$h Flows and Consolldated Statement of Casb Flows
For the
ear ended 31" March 2025
2025
Crnup
2024
Group
2025
Charity
2024
Charity
Notes
Cash flows from oper¥¢ing Attlvlties
Cash gen￿ated from operations
28
129.119
152.131
136,142
154,802
Cash used ill operating a¢tivities
129,119
152,131
136,142
157.799
Cgsh flows from investing gctivities
Purchases ofiangible fixed assets
Purchases of investments
Interest from investments
Sales of inv¢stments
4,627
5,625
4,627
5,625
Cash used In Investing activities
133,746
157,756
140.769
5,625
CAsb llows from financing activities
Repayments of borrowing
Loans received
(119924)
(185,704)
(119924)
(185.704)
Cash used ill f￿anCing activitie5
13,822
(180,920)
20045
(185.704)
Increas¢l(decre&se) in cash and cash
equivalenLs in the yfdr
(27,948)
(25,277)
Cash and rath equivalents at th¢ beginning of
the year
188218
216,166
181367
206,544
Total cosh and c￿sh equfivalents at the end
of the ytar
202,040
188,218
202,112
181.267
Anglysis of cash 4nd (ash equivaknts
2025
Croup
2024
Group
2025
Charity
2024
Charity
Cash at bank and in hand
202,040
188,218
202,112
181,267
202,040
188,218
202.112
181,267
The notes forni part of these financia] statements

Lifechurch MaDebester
istered number: 5392860
Notes to tht Financial StatemeDts
For the
ear ended 31" March 2025
STATUTORY INFORMATIOIY
Ltfechurch Manchester is a private charitable company, limited by guarantee, registered in England and Wales. The
charitable company's registered number and registered office can be found on the Report of the Trustees.
The presentation currency for the financial statements is Pound Sterllng (£).
AccouwfING POLICIES
Basis of preparation
The financial statcmcnts have been prepared in accordance with thc Charities: Stalemenl of Rcbumfflended Practice
(applicable to charitics prcparing thetr accounts in accoTiJan¢e with ¢h¢ Financlal Reporting Standard appliGable in
thc UK and Republi¢ of Ireland (FRS 102))- effective JaDuary 2019, Ihe Trinancial Reporting Stsndard applicable in
Ihe UK and Republi¢ of Ireland (FRS 102) and the Companies Act 2006.
LifeChuKh Manchester mccts the defmition of a public benefit entity undcr FRS 102. Assets and liabilitlcs
initially recognised at historical cost or transartions value unless otherwise stated in the relevant accounting policy
note(s).
Pr¢parntion of the accounts on the going eoneern basis
The Twst¢es have reviewed the circumstances of the charitsble group and Consider that adequate resources continue
to be available to fund the activities of the Church, and of the LifeCentr¢, for the foreseeable futur¢. The Trustees
are of the oplnion, therefore, that it remains appropriate to prepare ihe consolidated accounts on a going wn¢¢m
basis.
Group fingncial st*temtnls
The financial statements consolidate the results of the charity and its wholly owned subsidiary Lifecenlre Events
Limited on a line-by-llne basis. A separate Statement of Financlal Activities and Income and Expenditure account
for the charity has not been presented because the charily has taken advantage of the exemption afforded by section
408 of the Companies Act 2006,
Illeoming rtsourees
All incoming resowLcs ar¢ included on the Statement of Financial Activities when the group is Icgally entitled to
the income and the amount Gan be quantified with reasondble accuracy.
Investment income compri5cs of intcrest receivable. Deferred in¢orning resourccs consist of amounts invoiced in
advance for the hiring of facilitics Tclating kn the trading Subsidiary company. Activities for generating fimds relates
to ihe income of the subsidiary undertaking.
fjrants ue recognised on a receivable basis when ther¢ is evidence of enlitlement. receipt is probable, and its
amount caT] be measured reliably.
Lega¢y income is recognised when sufficient evid¢nce io claim entitl¢ment to the legacy has been received, receipt
is probable, and the account can be measured reliably. Receipt 15 probable when Ibere has be¢n grant of probale, the
execulors have established that sufficient assets to the estate will enable th¢ legacy to be paid and any wnditions
attached to the legaoy are either within the control of the charity or have been met.
io

Lfifechurch Manchester
istered number: 5392860
Notes to the Financial Ststemelltg
For the
eareuded 31" Marcb 2025
Re50urees expended
Expenditure is accounted for on an ￿¢nIalS basis and h&8 been Classified under headings th&t aggregate all costs
elated io the category. Where costs cannot Ik directly attributed *0 particular headings, they have been allocated to
activtties on a b&sis consistent with ihe usc of resources. Expenditure includes any VAT which cannot be recovered.
Costs of generating funds relates to the expenditure of the subsidiary undertaking. Charitable activities relates to
expenditure incuJTed in the furtherance of the charitable objectives.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities.
Termination benefit5
Terniination benefits arc payable when employmerjt is terminated by the group beforc the norTnal retiremcnt dat or
end of employmcnt contract Tennination costs dre recognised in full on the date of termination of thL contract.
Goverllallce costs
Governancc costs comprisc all costs involving the public accountability of the Gharity and ils compliance wilh
regulation and good practice.
Volunteers
Th¢ value of serviGe5 provided by volunieers is not inco4y)rated into these financial statements. Further details of
the contribution made by volunteers can be found in ihe Trustees, Annual Report.
Tangible fixed assets
IndiTridual fixed assets Gosting £1,000 or moTe are capitalised al cost and depreciated on a straight-line basis over th¢
eslimated useful liv¢s as follows:
Freehold property
Plant and machinery
Fixtures, fittings and equipment
50 years
4 years
4 years
Impairnient reviews are carried out when there is some indication that the Gatrying amount of a functiond fjxed
asset is below lis net book value.
Flxed Asset investments
Investmcnts are ststed at historical ¢ost. Fixed asset investments includes cash deposits with a malurity date twelve
months or more from thc balance sheet datc.
Stocks
StsKks are recognised at the lower of cost and esliTnaied selling price less costs io completc and Sell.
Current asset investments
Currcnt assel investments are stated at historical cost. Current asset investments include cash deposits with a
maturity date of between four and twelve months from the ba]ance sheet dak.
Debtors
Trade and other debtors are recogni5ed at the settlement amoLmt due after any trdde discount off¢r¢d. Prepayments
are valued at th¢ atnounl prepaid n¢t of any trade di5counls due.
Cosh At bank alld hand
Cash at bank and in hand includes cash and short terni highly liquid investments with a short maturity of four
monihs or less from the date of acquisition or opening of the deposit or similar account.
li

Lifechurch Manchester
isttred number: 5392860
Notes to tbe Financial Statements
For the
ear en
I" March 202
Credltors and provisions
Creditors and provision5 are re¢ogntsed where the Charity has a present obligation resulting from a pasi event that
will probably result in the transfer of fvnds to a third party and the amount due to settle the obligation can be
measured or eslimaled reliably. Creditors and provisions are recOgnis￿ at their settlement &Tnount after allowing for
any trnde discounts due.
Concessionary logns
Included in creditors are interest free concessionary loans which are recognised at the amount receive(Vrepayable.
Opergting leases
Renlals paid under operating leases are charged to thc Statement of Financial Activities on a straigbt-line basis over
thc pcriud of ihe lease.
Taxation
As a registered charity, the company benefits from ratcs relief and is generally exempt from lllcome Tax,
Corporation T&x and Capital Gains Tax, but not Va]ued Addcd T￿.
Deferred tax is recognised in respect of all timing differences that have Originated but not reversed at the balancc
sheet date. Timing diffcrences arise from the inclusion of income and ¢xpcn$es in tsx as5CS5n]ents in periods
different from those in which they are recognised in financial statements. Deferred tax is m¢asuTed uslng laY rates
and laws that have been enathed by the end and that are expected to apply to the reversa] of the timing
ditT¢r¢nces.
unreliev￿ t￿losSeS and other deferred tax ass¢ts ar¢ recognised only lo Ihe ¢xLent that it is probable that these will
be recovered agai[￿ the reveJ3al of deferred tax liabilities or other future taxable profIt5.
Pensloms
The charity operates defined contribution pension schemes. Contributions payable to the charity's pension scheme
are charged to the Statement of Financial Aetiviiies in the period to which they relate.
Fund #¢tounting
Unrestricted funds are those funds for use at the discretion of the Trustees in furtherance of the genernl objective of
the charity.
Some of the unrestricted funds have been designated by the TnL8tees for spe¢ifiG purposes.
Restricted lund5 ure subjected to restrictions on IhciT expenditure imposed by the donor or through the ternis of thc
appeal. It Is the policy of the charity for any reclaimed on all typcs of gift aid payments to be retained by thc
charity and placed in thc unrestricted funds. unless otherwise specifically rcqucsted by the donor.
Support costs include telephone and website, photocopying) slationery and office costs.
Rtlattd porty transactions
The company has tsken advantage of the exemption in Financial Reporting Standard No. 8 'Related Paty
Disclo¥ures' not ¢0 di￿loSe transactions with group companies which are eliminated on consolidation in thc group
financial statements.
Compony Status
Lifechurch Manchester is a company limit¢d by guarantee. Th¢ members of the company are the Trustees. In the
event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the
charity.
12

Lifechureh Manchester
istertd llumb¢r: 5392860
Notes to the Finaneial Statements
Forthe
¢ar end¢d 31st Marcb 2025
DONATIONS AND GRANTS RECEIVED
Unrestri¢ted
Funds
Restrlc¢ed
Funds
2025
Total
2024
Tot
Gifts and offerings
Gift aid
Grants received
456,410
89,608
28?75
484,785
89,608
481,369
84,645
890
546,018
28J75
574J93
556.904
13

Lifechurch Manebesler
istered number: 5392860
Notes to the Ffin&nci&l Statements
FOT th¢ ear ended 31" March 2025
INCOME FROM TRADING ACI'IVITIES
As reported in subsidiary
rinoncial statements
2025
2024
Turnover
Cost of sales
332,909
(43,269)
312,117
(33,938}
Gross profit
Other inwm¢
Operating costs
Staff cosls
Governance costs (see note 9)
Taxation
Parent charity donation
289,640
150
(25,651)
(141,048)
{870)
383
(120,363)
278,179
89
(27,364)
(126,876)
(875)
416
(157,120)
Profitl(loss)for the year
2341
(33,551)
The Charitsble company owns l OOlJ/o of the share capital of Lifecentre Events Limited, a company registered in
England and Wales (08196649). The company carries out the provision of supporting facilities and services to its
parent company. The trading results are set out above. The resulis of the subsidiary company are included in these
financial statements.
At the 31" March 2025 the aggregate amount of this company's ￿et4 liabilities, share capital and r¢serv¢s w&8:
2025
2024
Fixed &8sets
Current assets
Creditors.. amounts falling due within one year
Provisions for liabilities
4,042
38J96
(26,414)
(625)
6,215
34,782
(26,831)
(l.(K)8)
15,399
13,158
Share capila] and re5erv¢s
15J99
13,158
14

Lifechurch Manchester
isteTed number: 5392860
Noles to the FiDAneial Slatetnents
For ¢he
ear ¢D
ed 31" March 2025
INVESTMENT INCOME
All unrestricted funds
2025
2024
Deposit account interest
4,627
5,625
4,627
5,625
CHARITABLE ACTIVITIES
Unrestrlcted
Funds
R¢strleted
Funds
2025
Total
2024
Total
M&ximise
LifeTots
LifeKids and Lifeyouth
Life Church Heald Green
Journ¢y counselling
YLD income
Other
33,579
33,579
532
9J15
2,795
10,614
3.919
31.380
5,888
4,112
5,154
6,180
2,000
250
6,532
9J15
2,795
10,614
3,919
33,175
33,579
66,754
54,964
OTHER INCOME
All Un￿strIcted fimds
2025
Total
2024
Total
Other income
301
931
301
931
15

Llfechurch Manches¢¢r
Re
Istered number: 5392860
Notes to the Flnancial Statements
rlhe
ear ended 31" March 2025
CHURCH OPEIL4TING EXPENSES
Unrestricted
Funds
Restricted
Funds
2025
Total
2024
Total
Travel
Mission and outreach
Gifts and donations
Youth, children and Students
Staff costs (Note 10)
Use of premises
Insurdnce
Building maintenance
Bank loan interest
Bank and finance charge5
Lcgal and professional fees
Depreciation
Support and governance costs (Note 9)
Loss on disposal of fixed asset5
4,561
46,867
27,885
26,795
238,892
44.298
7,689
29,254
23074
4,561
110?03
27,885
26,795
238,892
44,298
7,689
37,064
23,874
800
9,567
88,579
119,039
1,565
3,439
107,620
26,712
24,215
221,195
56,655
7,388
33,409
30,571
580
22,022
70,358
121,138
63,436
7,811
9567
88579
119,039
1,565
669,664
71,247
740,911
725.302
16

Liftchureh Manchester
Kstered number: 5392860
Notes to the Financial St#tements
rthe
ear eDded 31°, Mareb 2025
SUPPORT AND GOVERNANCE COSTS
Group
Support
costs
Gov¢rllan¢e
Costs
2025
Total
2024
Totsl
Telephone and website
Photocopying, stationery and o￿lCe
Staff costs
Jndcpendent examiner'slAuditors' fees:
IDdcpendent examination
Independent examin¢T'sIAuditor5' fees:
Other services
1.944
14.542
97,930
1,944
14,542
97,930
1,984
18.175
97,355
4,623
4,623
3,624
870
870
875
114,416
5,493
119,909
122,013
Cbarity
Support
C051s
Govtrnalle¢
costs
2025
Total
2024
Total
Telephone and websitr
Photocopying. stationery and office
StalT cos¢s
Independent examiner'slAuditors' fees:
Independent examination
1,944
14,542
97,930
1,944
14,542
97,930
1,984
18,175
97,355
4,623
4,623
3,624
114.416
4.623
119,039
121,138
17

Lifechurch Manthester
Istered number: 5392860
Notes to the Flnaneial Statements
For the
ear end¢d 31st M8rch 2025
10.
STAFF COSTS
All unreslricted fijnds
2025
Croup
2024
Group
2025
Chxrity
2024
Charity
Wages and salaries
Social security Costs
Pensions
408,567
23,395
36,193
381,849
22,049
34,888
282,697
17,856
26,854
268,955
17,002
25,952
468,155
438,786
327,107
311,909
There was one employee with employee benefit5 of £60,000 or more in the year (2024.. none).
The key managcrnent persomiel of the parent charity. and of ihe group, comprise the Trustees, Senior Leader,
Associale Pas¢or, Operations Manager and Location Leaders. The lolal cmploycc benefits of the key managcmcT]t
pcr50nnel of the group were £224,640 (2024: £222,176).
The average number of employees was as follows:
2025
2024
Charitablc aciivilies
Support activitirs
11
20
19
31
30
TAXA TIOFI
The charity is exempt from on income and gains falling within Section 505 of the TtLX¢S Act 1988 or section
252 of the T&Yation of Chargeable Gains Act 1992 10 the extent that these are applied io its charitable objects.
Deferred tsx
2025
GTOUP
2024
Group
2025
Charity
2024
Charity
Acceleraied capital allowances
(383)
(416)

LlfeCbur¢b Manchesttr
R¢
Istrred number: 5392860
Notes lo Ihe FlnAncial Statements
For the
ear end¢d 31" Mar¢h 2025
12.
TRUSTEES, REMUNERATION AND EXPENSES
Gross
salary
Employer
Nl
Employ¢r
pension
Total
2025
Totsl
2024
Mr A J Barclay-watt
50,883
5,766
61,737
59,450
Trustees receive remunerdtion in respect of se￿i¢¢S they provide as staff and not in respert of their s¢rvices as a
Trustee.
One {2024.' one) Trustee was reimbursed £2,230 (2024: £2,851) for trnvel and sub515tenc¢ expense5 during the year.
The remuneration of Truslees is in acGordan¢e with the TnLSt Deed which stipulates that the number of remunerated
Trus*es should never be a majority.
The number of Trustees to whom retirement benefits were ￿¢rUing was as follows:
2025 2024
Money PUTchase schemes
13.
RESULTS OF CHARITABLE COMPANY
As pernLitted by Section 408 of the Companies Act 2006, th¢ parent company's Income and Expenditure Account has
not been included in these financial statement& The parent company's surplus for the fmancial year was £46,218
(2024.. £60,242}.
J9

Lif¢Church Man
hester
istered number: 5392860
Notes to tht Fthallclaj Slatemen
For the
ear end
i$t MArcb 2025
14.
COMPARATIVES FOR THE STA TEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Funds
Restricted
Funds
Total
Funds
2024
Income from..
Donations and legacies
513,341
53,563
s66.￿4
Charitable actlvities
23,584
31,380
54,964
Other trading activities
312,117
312.117
Inv¢stm¢nts
5,625
5,625
931
931
Totsl income
855,598
84,943
940,541
Exp¢nditur¢ on:
Raising funds
Cost of goods sold and other costs
188,963
188,963
Charitablc activiticb:
Church operating cxpcnscs
651,820
73,482
725,302
Total expenditure
840.783
73,482
914,265
Net movement in funds before taxation
14.815
11,461
26,276
Taxation
416
416
Net movemenl in funds after ta¥atioD
15.231
11.461
26.692
RECONCILIATION OF FUNDS
Total funds brought fonvard
1,888,798
22.204
1,911,002
Total fimds carried forward
1,904,029
33,665
1.937.694
20

Lifechurth Manchester
istered number: 5392860
Notes to the Fio#nelal Statements
For the
¢Ar end¢d 31st March 2025
15. TANGIBLE FIXED ASSETS
All unrestricted funds
Freehold
property
Plant ond Flxtures, fittings
machintry
and equipment
Group
Total
COST:
At I" April 2024
Additions
Disposals
Reclassify
3,298
4.436
194,655
3,782
(525)
25,580
3A97,974
3,782
{2581)
{2J26)
(25,580)
At 31• March 2025
3.270,977
4.436
223,492
3,49&905
DEPRECIATION:
At I" April 2024
Charge for year
Charge on disposal
Reclassify
n2,459
65,420
(611)
(6,617)
4,436
182961
29,114
(525)
617
909056
94,534
(1.136)
At 31$1 March 2025
780,651
4A36
218,167
1,003354
NET BOOK VALUE:
At 31$1 March 2025
2,490J26
5?25
2A95,651
At 31￿ March 2024
2.576,424
1,694
2,588,118
The Baptist Union Cotporntion Limited holds the title lo the W0￿rtY on trust for the cumt and futhre congregations of the
church. They recognise that, whilst they hold legal title to the property, the local church should recognise the &sset, as well
as any liabilities.
It is likcly that there is a material diffeience between the opcn market value of the chaTily's property and its book value.
The amount of such difference5 cannoi be ascertained without incurrlng significant cosLs which. in the opinion of th
Trustees, is not justified in t¢rnis of Ihe benefit lo the user of the accounts. Th¢ charity's buildings have an insured value of
£6,909,991.
21

Lifechurch Manebester
istertd number.. 5392860
'ote5 to the Financial Statements
For the
ear ended 31" March 2025
15. TANGIBLE FIXED ASSETS (eont'd)
Freehold
property
Fixtures, fittings
equipmeDI
Charity
TotAI
COST".
At 1° April 2024
Disposals
Reclassify
3298,883
{2?26)
(25,580)
146,463
3,445J46
{2J26)
25J80
At 31° March 2025
3270,977
172,043
3,443.020
DEPRECIATION:
At 151 April 2024
Charge for year
Charge on disposal
Reclassify
722,459
65,420
(611)
(6,617)
140984
23,159
863,443
88.579
(611)
6,617
At 31" March 2025
780.6SI
170.760
951,411
NLT BOOK VALUF:
Ai 31" March 2025
2.490J26
1283
2A91,609
At 31" March 2024
2,576,424
5,479
2,581,903
16.
FIXED ASSET INVESTMENTS
2025
Group
2024
Group
2025
Charity
2024
Charity
Shares in group undertakings
The charity's investment in the share capita] of Lifecentre Events Limited 15 detailed in note 4 of the accounts.
22

Lifechllrth MaDohester
Istered number: 5392860
Notes to the Tr)nancial Ststement$
For the
ear ended 31Jl Marcb 2025
17.
STOCKS
2025
Group
2024
Group
2025
Charity
2024
Chariry
Café stock
1,915
1,428
18.
CURRENT ASSET INVESTMENTS
All un￿StrICted funds
2025
Group
2024
Group
2025
Charity
2024
Charity
Fixcd tern] cash deposits
19.
DEBTORS: AMOL'NTS FALLING DUE WITHIN ONE YEAR
2025
Group
2024
2025
Charity
2024
Charity
Group
Trade debtors
Prepayments and accrued income
53348
14277
60,378
16,084
19,059
13,913
34,320
15,740
67,525
76,462
32,972
50,060
23

Lifechurch Manehester
istered number: 5392860
Notes to the FiDancial Statements
Forthe
ear ¢Dd¢d 31" March 202
20.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
Group
2024
Group
2025
Charity
2024
Charity
Trade creditors
Taxation and social security
Other creditor5
ACcrL￿5 and aftcr date payments
D¢f¢rr¢d inrome
Bank loan
VAT
Concessionary loons
10,669
6,999
11024
14,466
7.650
45,000
12,122
6.630
7,767
24.502
24,640
45,0(K)
5,649
7,629
6,999
7,059
11,048
7.826
6,630
7.688
22,671
12,665
45,0(K>
45,0(Kl
104,148
129,310
77,735
102,480
Income is deferred when a service, Such as the hiring of a conference room, ha5 bccn invoiced in advance of the
date that the room is hired for. If, at the year end, thc hirc ha5 not laken place but the invoice has been raised. the
income is carried fnnvard and released when ihc hiTC takes pLace. There is no deferyed incorne caTTied forward at
the balance sheet date which has not been re¢eiv¢d durlng the current financial year.
The bank loan is to be repaid in fiLII by 7 February 2028. The inl¢r¢sl rate on the loan is 2.3¥o over Barclays Base
Rat¢.
21.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Group and Charity
2025
2024
Bank loan (repayable by instalments) in 2-5 years
238,896
326,215
Concessionary loans:
falling due (not repayable by instslm¢nts) in 2-5 years
460,000
460,000
698,896
786,215
Concessionary loans included in notes 20 and 21 are interest free.
24

LifeCbur¢h Mall¢hester
Ist¢red number: 5392860
Notes t the Financial
tstements
For the
ear ended 3151 Mxreh 2025
22.
SECURED DEBTS
Group and Charity
The following secured debts are included in creditors:
2025
2024
Bank loan
Concessionary loan
283,896
360,000
371.215
360.000
643096
731,215
All secured debts are 5ecuTed on the land and buildings of the charitsble company.
23.
RESERVES
Grnup
I" April
Incoming Resou￿tS
Movement 31Jl M#r¢h
2024 Resources
Expended Jn provlsions
2025
Unrestrieted fuDds:
eneral fund
Designated funds
1095,434
8595
915,080
1,950
(875,798)
(4554)
383
1,935,099
5,991
1904.029
917.030
(880J52)
383
1,941,090
Restricted fund5
33,665
61,954
(71247)
24J72
1937.694
978,984
(951￿99}
383
1,965,462
Designated funds relate to reserves thai are eannarked by the TDJstee5 for use towards ￿tUre Church
activities, as well as a number of local and wider community Causes. Restricted fiJnd5 relate to fund held on
behalf of Maximise Sphere.
Comparative net movement in fund5 included in the &bove are as follows..
1st April
Incoming Resources
Movement 3 1° March
2023 Resources
Expended in provisions
2024
Unrestricted funds:
Gcneral fund
Designated funds
1,878,799
9.999
855.023
575
(838,804)
(1,979)
416
1,895,434
8.595
1,888.798
855,598
(840,783)
416
1.904.029
Restricted funds
22,204
84,943
(73,482)
33,665
1,911.002
940,541
(914,265)
416
1,937,694
25

Llfechureh Mallehester
istered number: 5392860
Notes to the Financial Statemen
For the
ear tlld¢d 31°, March 2025
23.
RESERVES {CoTrt'd)
Chority
11¢ Aprll Incoming R¢source$
Movement 31" Marcb
2024 Resources
Expended in provislons
2025
Unrestricted funds".
General fund
Designa*d funds
IW2,276
8,595
702,383
1,950
(664.959)
(4,554)
1,919,700
5.991
I J90071
704J33
(669513)
1,925,691
Restricted funds
33,665
61,954
(71,247)
24,372
1,924,536
766287
(740.760)
1.950,063
Designated funds relale to reserve5 that are emarked by the Trustees for use towards future Church
activities, as well as a number of loc￿ and wider community causes. Restricted fvnds relate lo fund held on
behalf of Nlaximise Sphere.
Comparative net movement in funds included in the above are as follows:
1st April
Incoming Resources
Movement
2023 ResoU￿¢S
Expended in provisions
31°March
2024
Unrestricled fimd5:
General lund
DesIgn￿ed ￿ndS
1,832,090
9,999
732.420
575
(682,234)
(1,979)
1,881276
8,595
1,842,089
732,995
(684.213)
1,890,871
Restricted fvnds
22.204
52,613
(41,152)
33,665
1,864.293
785,608
(725,365)
1,924,536
26

Lrfechurch Mantbester
R Istered number: 5392860
Notts to the Fin2nclal Stgtelnents
For the
ear ended 31" March 2025
24.
ANALYSIS OF GROUP NET ASSETS BETWEEN FUNDS
Total
Funds
General Designat¢d
Restritted
TanyThle fixed asstts
Cash al bonk and in hand
Other net Current as$ttsl{liabilitles)
Credithrs of rnore th#n one year
Provisions for liabilities
2,495,651
195,028
(81,097)
(698096)
{625)
2.495ffi51
204,040
(34,708)
{698,896)
{625)
5,991
3,021
46,389
1,910,061
5,991
49,410
1965,462
Analysis of group net assets between funds- prior year
General
Tots]
Funds
Designated
Restricted
Tangible fixed assets
Cash at bonk and in hand
Othcr ne¢ current a5setsl{liabilities)
Creditors of moTe tljan one yeaT
Provisions for liabilities
2.588,118
175,365
(165.826)
(701,215)
(1,008)
2,588,118
188,218
(136,419)
(701,215)
(1,008)
8.595
4,258
29,407
1,895,434
8,595
33,665
1.937,694
25.
oPERAT￿G LEASE COMMtTMENTS
Group and ebarity
2023
2024
Amounts falling due:
Less than one year
Between two and five years
More than five years
1,730
3,029
108
739
108
4,867
851
Lease paymenls recognised in expenditure during the year totals £1,730 (2024.. £2,525).
27

Lifecburch Manchester
R Istered number: 5392860
Notes to the Fin4neial Statements
For th¢
¢ar ended 31"M4r¢h 202
26.
RELA TED PARTY DISCLOSURES
Th¢ ¢haritl' is Controlled by the Trnstees. See not 12 for details of the Trustees, remuneration and expenses.
Pension contributions paid on behalf of Trnstees during the year was £4,770 (2024: £4,982). During the year. the
Trus*es and other related parties made donations to the cbariry, Wlthout conditions. totalling £43,030 (2024..
£43,080).
Life Church Hcald GrL"cn (LCHG) is a regislered charity that wa5 Lolltrolled by Lifechurch Manchester during the
year and had one mutual trust¢¢, P A Flatman. During ihe year. Lif¢Church Manchester paid exp¢nscs on behalf of
LCIIG of £2,454 (2024: £5,903).
During the year, Lifechurch ManchesteT employed the servic¢s of close family members of Trustces A J Barclay-
Watt. This related paty received employee benefits during the year totalling £5,088 (2024.. £5,618). LifeChur¢h
Manchester also en)ployed the spouse of a member of the group'5 key management personnel who received
employee benefits totalling £3,596 (2024: £3,181) during the year.
Details of the total employee benefits relating to Key Management Employees is detailed in note 10,
27.
PENSION COMMITMELYTS
The charily operate,s defined contribution pcnsion schemes for its employee5. Thc assets of the schemes are held
separatcly from thus¢ ofthe group in indep¢nd¢ntly adrninistered fund,q. Contributions payable for the year ar¢
harged to the Stat¢rn¢nt of Finanrial Activities.
The pension charg¢ included in the Statement of Finan¢ial Adivities for the year was £36,193 (2024.. £25,952).
28

LifeChuTeh Manehester
Lstered nwmber: 5
92860
Notes to the FiDgncial Statsments
For the
ear eDded 31" March 2025
28.
RECONCILIA TION OF NET MOVEMENT IN FUIYDS TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2025
Group
2024
Group
2025
Charity
2024
Charity
Net movemcnt in funds before tax
27J85
26,276
25,527
60.241
Depreciation charges
Loss on disposal of fj￿ed assets
Finance costs
Finance income
94.534
1,565
23,874
(4.627)
72,750
88,579
1565
23,874
(4,627)
70.358
30,571
(5,625)
30,571
(5,625)
124.281
123,972
116,468
155,545
(Increase)Idecrea5e in stock
(Increasc)/decrease in trade and
other debtor5
Increase in trade and
other creditors
(487)
(559)
8,937
3,208
17,088
(22.706}
(3,612)
25.5lO
2586
21,963
Net cash used in operating activities
129,119
152,131
136,142
154,802
29