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← All Nations Christian Centre (Wolverhampton)

2024-09-30-accounts

REGISTERED COMPANY NUMBER: 06298283 (England and Wales) REGISTERED CHARITY NUMBER: 1123880

Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 September 2024

for

All Nations Christian Centre (Wolverhampton)

Altus Business Consulting Ltd 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

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 30 September 2024. The trustees have adopted the provisions of 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).

Objectives and Aims

The objects of the Company are for the benefit of the public:

to advance the Christian faith in accordance with the Statement in such ways and in such parts of the United Kingdom or the world as the directors from time to time may think fit;

to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the directors from time to time think fit, and;

to advance education in such ways and in such parts of the United Kingdom or the world as the directors from time to time may think fit.

Significant Activities

The Trustees are satisfied with the progress made during the year in furthering the objectives of the Charity. The Church and wider All Nations Movement have continued to engage with worship, prayer, training, community and mission.

We are grateful to all who give regularly and in one-off donations and note that the Charity is in a healthy position financially, despite a reduction in income over the last three years or so resulting largely from some campuses of All Nations Church becoming independent churches. The various activities are relationally strong and we consider the structures are flexible but substantial, with a number of teams being developed.

All Nations Church continues the transition to new ways of being church, maintaining a strong emphasis upon our purpose as a Christian Church and what we describe as an "Apostolic Hub." Home Churches are the primary context for Christian discipleship and outreach. We remain committed to care for the spiritual and physical needs of the communities in which members live. The leadership and the trustees see this transition as becoming a community of disciples who make disciples in response to the leading of the Holy Spirit rather than adopting a different model of church.

The open gatherings in person continue on the site on the first and third Sundays of the month as well as regular prayer and worship evenings. These give opportunities for larger numbers across the church family to gather, though our focus is increasingly on the Home Churches.

The recent refurbishment of part of the site has enhanced the use of the buildings - and the potential for income generation - by making more convenient space for hosting events of other Christian ministries and local organisations or businesses, provided the use is consistent with our work as a Christian church. We are seeking to work with other organisations so the buildings serve the needs of people in the city, particularly the more vulnerable or marginalised. The 'Cup of Joy' café is becoming a place people of all backgrounds are welcomed, community and relationships are developed and some of the marginalised in the city find help and advice.

The Prayer Hub is now available 24/7, as a result the refurbishment, and is conveniently accessed through a secure entrance from outside without needing to pass through other areas. This supplements the online Prayer Hub, with participants staying connected by use of social media (the All Nations app), which is open to other churches connected with the wider All Nations Movement. We acknowledge with gratitude the considerable sacrifice on the part of many who participate in this prayer ministry, which is a significant underpinning of the life of the church and wider Movement.

Page 1

All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

The Charity has also operated the wider ministry of All Nations Movement, a relational network of churches and leaders who wish to belong to the All Nations family. This has continued to grow in scale and importance. Fuel the Fire events continue to take place in a number of regional locations around the UK and in the USA. The other opportunities for leaders and pastors to share together personally in small groups have continued online because of the geographical spread, which now includes several places in Poland, and potentially other continental European locations, as well as the USA and UK. The number making contact continues to grow.

The operations of All Nations Movement, a Charitable Incorporated Organisation, were transferred to the charity at the beginning of the year under review, as noted in last year's Report, to simplify the structure and sharing of resources. The Charity Commission is in the process of winding up that CIO. Donations to the Movement are accounted for separately within the charity to ensure all funds are used appropriately where given for designated purposes.

Public Benefit

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit "Charities and Public Benefit."

Members of All Nations have been encouraged to show Christian compassion by helping neighbours with particular needs. This has been done mainly through Home Churches, but some initiatives have been organised involving volunteers from across the church. Other churches connected with the Movement have similarly been encouraged to show compassion and to serve needs in their local communities. It is heartening to see different churches engaging in different ways, reflecting the diversity of their communities and the skills and experience of members.

The Wolverhampton site is made available to local organisations as well as the Church's direct care of those in the communities around. Local communities and the individuals who make up local communities are being helped in various ways, through prayer and the various pastoral and training ministries, youth clubs and activities addressing particular groups. The opening of the café in the premises has further enhanced the opportunities to serve members of various communities in the city.

Charitable Activities

Introduction

For the first time I am reporting on All Nations Church and All Nations Movement, both operated through the same charity.

Our vision and values remain unchanged and apply to both the Church and the Movement, but the way we work them out in practice is changing.

I am grateful to God and to the many volunteers and staff engaged in either or both the Church based in Wolverhampton and the wider Movement. Much of their hard work goes relatively unnoticed but is of great importance.

ALL NATIONS CHURCH

Public worship, prayer and preaching

We continue with our pattern of meeting together at the Temple Street premises on two Sunday mornings each month while placing increased emphasis on the home churches around the city. Some of these are located further afield and some are not in homes but in other convenient places in local communities; additionally Cafe Church happens in the Cup of Joy café at Temple Street).

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All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

I have previously reported on our move towards being a family of related home churches and away from the historic focus on public meetings on Sundays and some conference events. We continue to value opportunities for larger meetings as a context for encountering God's presence in worship and prayer, preaching and news updates. The reason for putting emphasis on small groups, however, is so that discipleship can be worked out in local neighbourhoods through strong relationships. We are therefore making a priority of training as many of our members as possible in being and speaking Good News to neighbours, work colleagues and others we come into contact with.

Home Churches

We are not so much following a new model of church as seeking to be a disciple-making family and to release all members of the church to function in their spiritual and natural gifts. So we continue to pursue our vision to empower Home Churches as local congregations, typically small enough in number to be able to gather in a home, to reach out to their neighbourhoods and other social networks.

We aim to rediscover what New Testament Christianity might look like in our time and context:

This is clearly a long term process of discovery and experiment, but we seek to be wise in how we move forward, frequently re-affirming the vision and helping members engage with it. We are keen to help people make this transition and so continue in an unhurried way.

Youth

The youth work continues to flourish, gathering on the site for a mix of relationship building through fun events and games and prayer and worship. Among older teenagers and young adults we are actively developing Home Churches centred on particular age groups. We do not want groups to be exclusive but we recognise the importance of specific focus and peer support.

I am encouraged that many young people continue to serve in wider church life, including leading worship and facilitating services. We also value the relational connections between younger and older members of the church for the benefit of all. Above all I am encouraged by the passion for prayer and wholehearted discipleship I see in the young people and am grateful for the commitment and example of those who lead the youth work.

Campuses

As previously noted, our prime focus is on Home Churches. However we retain certain campuses or congregations within All Nations Church.

The campus focused on people with learning disabilities continues to build community and draw out the gifts of this group of people. They have great gifts as well as particular challenges. We also continue to facilitate specific language congregations, currently for Punjabi, Cantonese and Mandarin speakers, but would like to be able to facilitate one or two other specific language groups.

Community outreach

Many of the Home Churches are active in serving needs in their neighbourhoods in different ways. Also as a whole church we have been able to touch the lives of people with particular needs through direct action or partnering with the local authority and some local charities to provide volunteer time and financial support. It is a high priority for us to be faithful to Jesus in caring for the poor and marginalised.

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All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

I want to pay tribute to the selfless and tireless efforts of many in All Nations in serving in these ways. We will continue to explore how we can partner with local authorities and other organisations.

Buildings

The refurbished facilities are more flexible and suitable both for our own uses and for other community groups and charities hiring them. We aim to make more use of the premises in Wolverhampton to serve the wider local communities and by letting space to local organisations and companies for uses consistent with our values as a Christian church.

Connect Wolverhampton

We continue to make a priority of playing our part is developing unity in the wider Body of Christ. This is particularly seen through supporting the work of Connect which brings together leaders of many local churches for fellowship and arranges joint prayer or outreach events.

Mission

We are seeking to increase our fruitfulness in fulfilling the Great Commission locally and globally. Efforts have been focused on encouraging, equipping and facilitating disciple makers and compassion and justice work locally and in various places where there are people wanting to connect with the All Nations family, including Eastern Europe and Asia where there are particular needs.

Teams in All Nations Church

I am very grateful to my wife Esther who has shared the Senior Leader's responsibilities with me increasingly over the last few years. I am also very grateful to our Leadership team and Home Church Leaders in All Nations Church. They continue to do an outstanding job of supporting us in clarifying vision/direction and developing/mentoring leaders. Our team of elders comprises a number of men and women of spiritual maturity available to any members of the congregation with particular concerns or needs and are a valuable resource of spiritual wisdom. We do not see this team as part of the governance of the church in giving leadership and direction, but it is important for governance in the wider sense of enhancing our open culture.

We are blessed with mature, spiritual people in these teams and other volunteers in the church, who have in many instances given sacrificially of themselves and their time to serve the needs of others.

The Trustees also provide a vital service of overseeing the legal and financial aspects of the church and bring wide experience to church business as well as a prayerful and faith-filled approach.

Anyone may raise a concern with one of the elders or trustees and I am convinced that the easier it is for concerns to be expressed, and escalated if necessary, the less likely it is that the process will be needed.

Staff and Volunteers

I am very grateful for all the hard work of volunteers and staff that have made possible all our outreach, discipleship, worship and service to so many people. We aim to raise up teams of volunteers for all aspects of church life and to keep the paid staff to the minimum required, where needed for particular skills or to release particular ministry gifts. All our past and current, paid and volunteer staff are committed to the vision and work extremely hard to fulfil it. I want to express heartfelt thanks to them all.

Page 4

All Nations Christian Centre (Wolverhampton)

Report of the Trustees

for the Year Ended 30 September 2024

ALL NATIONS MOVEMENT

Apostolic Hubs and a 'movement of movements'

The family of churches, networks and ministries connected with All Nations continues to develop and as we have been able to clarify the purpose and nature of the Movement we have expanded the number of leadership teams.

We are seeking to build these connections on the basis of relationship rather than as an organisation and in one sense it is becoming clearer that the family is a movement of movements, with some independent networks or families being closely identified together. This is hard to put into clear language as we feel we are exploring what it means to be relationally connected but not necessarily using the same branding or having any organisational connection.

As previously noted, our medium to long term aim is to encourage the development of certain churches relating to the All Nations Movement to become "apostolic hubs," with a vision and calling to plant other churches locally and across the world.

I continue to be encouraged that a number of those exploring links with the family have varying theological perspectives and backgrounds, as we value unity in Christ highly as part of our preparation for revival.

For those wanting to connect with the All Nations family and commit to shared vision and culture, we have a number of online "huddles" or small groups for peer support and some input from me or members of one of the Movement teams. This structure is flexible and can be scalable as numbers increase. More important they have the potential to strengthen relational connections much more effectively than merely attending leaders' gatherings or conferences.

Leadership Teams

In place of the Apostolic team that worked with me to oversee the Movement, we now have a 'Kingdom Movement' gathering, a UK Team, a USA team and over time an emerging Polish team.

The Kingdom Movement gathering is not a team as such but a forum for people involved in leading their own movements or networks to share vision, to discern together what the Lord is emphasising to the church generally in these times and for some personal accountability one to another. We think of the whole Movement as a tribe comprising several different clans, each with a number of church families.

The regional teams are increasingly linking with churches and leaders who are part of the family. I meet regularly with the leaders of the regional teams and for the time being attend many of their team meetings, but our vision is for growth and my aim is to initiate teams that will develop healthily without my close involvement.

Leadership Development

The Leadership College serves both All Nations Church and the wider Movement. It continues our threefold approach to training of theological, practical and relational elements, so that we do not simply impart knowledge but address issues that arise in practice through small groups which provide a context for peer support and accountability. The key aim is to raise and equip Home Church leaders and to develop some emerging 'Ephesians 4:11' ministries. The core sessions are delivered online so that participants could be based in their own churches and contexts, but the small groups for peer support and processing the teaching together are a key element.

Other resources

Storehouse is growing as a resource of e-courses and other training or reference materials to serve the All Nations Movement and beyond. The financial commitment is considered well worth the benefit of disseminating teaching that reflects All Nations' culture and helps equip pioneers and others in making disciples who make disciples.

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All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

FINANCIAL REVIEW

Financial position

The trustees are satisfied with the financial position of the charity. Although there is a significant deficit in the year this is all related to restricted funds. The vast majority of the deficit reflecting the changes to the structure of the charity with the separation of satellite campuses into separate independent organisations.

This is also the reason for the fall in income during the year. These changes are also reflected in lower expenses.

The trustees have completed a significant review of the financial processes and expect that during 2025 the charity will see a stable financial position and improved management information.

Principal funding sources

The principal funding source of the charity is donations from congregation members

Reserves policy

The trustees have adopted a policy of seeking to establish and retain reserves equivalent to three months operating costs, to assist in managing risks of major adverse changes.

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.

The organisation is a charitable company limited by guarantee, incorporated on 2 July 2007 and registered as a charity. The company is governed under its Articles of Association as amended by special resolution on 22 July 2010, which set out its objects and powers. In the event of the company being wound up members of the company are required to contribute an amount not exceeding £1.

Recruitment and appointment of new trustees

As set out in the Articles of Association persons may be admitted to membership of the Company provided that they:

Friends and Associates of the Company may also be appointed by the directors if they think they are fit to be admitted. Friends and Associates do not have the right to speak or vote at general meetings of the Company.

The directors of the Company are the charity Trustees. The Board of Directors comprises the Senior Minister of the Church, together with such persons as the Senior Minister nominates and the directors appoint. A minimum of three directors should serve on the Board. Directors are not required to retire by rotation.

Page 6

All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The Senior Pastor, Steve Uppal, retains oversight of all church matters, but works with and is accountable to the Trustees and Leadership Team.

Trustees meet formally, usually four times a year, to discuss all financial and legal matters concerning the charity but they also have regular dialogue in conversation and by email. The Trustees are Steve Uppal (Senior Pastor), Toyese Anifalaje, Angela Foster, Bethany Milne, Israel Moyo and Chris Horton (Chairman and Company Secretary).

The Leadership Team are the Senior Pastor, Tom and Bethany Milne, Andrew and Marcia Mumo, Josh and Susie Raybould, Gary and Hannah Worrall and Esther Uppal. They oversee and lead all spiritual matters relating to the Church. The small team of paid staff are led by Andrew Mumo, the Hub Pastor. Together they facilitate and implement the Leadership Team's strategic direction through taking responsibility for:

Management of volunteers and interns in key areas providing infrastructure for the church's activities

Health and Safety Buildings and plant

Administration and smooth running of the office to facilitate the vision of All Nations Church and Movement Media and Communications

Business activities and contracts - including developing revenue from conference activities

Events - Sunday meetings, conferences and any other meetings or events in the life of All Nations Church or Movement Financial management

Compliance with legal and regulatory requirements

The team of Elders comprises people recognised as having spiritual maturity and life experience who are available to advise leaders and others on request. They are free to raise any concerns with leadership or trustees and members of the church may raise any concerns with any of the team of elders. By seeking to create a culture of openness and providing several ways for any concerns or issues to be raised we believe governance is enhanced and the whole church is able to function better in line with the New Testament examples.

Induction and training of new trustees

Trustees are usually active members of All Nations Church but are encouraged to familiarise themselves with the Company's policies and operations and also with Charity Commission guidance. The Company Secretary provides advice on governance and the staff team provide information as needed.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Trustees review the major risks to which the charity is exposed and strategies are developed to mitigate these risks. The Trustees are aware of the risks associated with the scale of the premises owned, particularly in a city centre location and the loan finance secured on the land. They have also considered the risks associated with transition to becoming a network of Home Churches and the inevitable disruption.

Internal risks are minimised by attention to an open culture in line with the All Nations values and the implementation of proper processes and procedures. These procedures are regularly reviewed to ensure they remain appropriate. The trustees have adopted a policy of seeking to establish and retain reserves equivalent to three months operating costs, to assist in managing risks of major adverse changes.

Page 7

All Nations Christian Centre (Wolverhampton)

Report of the Trustees for the Year Ended 30 September 2024

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06298283 (England and Wales)

Registered Charity number

1123880

Registered office

All Nations Christian Centre Temple Street Wolverhampton West Midlands WV2 4AQ

Trustees

A Anifalaje Company Director A L Foster Project Manager C J Horton Retired General Counsel I Moyo Signal And Telecoms Technician S Uppal Minister Of Religion B Milne (appointed 30.4.25)

Company Secretary

C J Horton

Independent Examiner

Richard Ashmore Altus Business Consulting Ltd 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

Approved by order of the board of trustees on 18 June 2025 and signed on its behalf by:

C J Horton - Trustee

Page 8

Independent Examiner's Report to the Trustees of All Nations Christian Centre (Wolverhampton)

Independent examiner's report to the trustees of All Nations Christian Centre (Wolverhampton) ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024.

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, 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  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.

Richard Ashmore The Institute of Chartered Accountants in England and Wales

Altus Business Consulting Ltd 88-89 High Street Wordsley Stourbridge West Midlands DY8 5SB

18 June 2025

Page 9

All Nations Christian Centre (Wolverhampton)

Statement of Financial Activities for the Year Ended 30 September 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Corporate Worship
Other trading activities
2
Investment income
3
Other income
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
Corporate Worship
Administration
Other
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
16
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
626,850
13,859
1,010
10,355
-
652,074
12,639
169,585
388,105
3,030
573,359
78,715
22,679
101,394
604,728
706,122		 Restricted
funds
£
56,587
10,516
15,126
-
-
82,229
87,231
47,212
111,471
227,827
473,741
(391,512)
(22,679)
(414,191)
1,107,674
693,483		 30.9.24
Total
funds
£
683,437
24,375
16,136
10,355
-
734,303
99,870
216,797
499,576
230,857
1,047,100
(312,797)
-
(312,797)
1,712,402
1,399,605		 30.9.23
Total
funds
as restated
£
893,068
44,774
15,401
5,904
8,000
967,147
87,498
374,532
407,970
60,790
930,790
36,357
-
36,357
1,676,045
1,712,402

The notes form part of these financial statements

Page 10

All Nations Christian Centre

(Wolverhampton)

Balance Sheet 30 September 2024

Notes
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Stocks
11
Debtors
12
Cash at bank
CREDITORS
Amounts falling due within one year
13
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
14
NET ASSETS
FUNDS
16
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
642,922
4,326
25,537
46,913
76,776
(13,576)
63,200
706,122
-
706,122		 Restricted
funds
£
1,616,846
-
-
29,193
29,193
(28,306)
887
1,617,733
(924,250)
693,483		 30.9.24
Total
funds
£
2,259,768
4,326
25,537
76,106
105,969
(41,882)
64,087
2,323,855
(924,250)
1,399,605
706,122
693,483
1,399,605		 30.9.23
Total
funds
as restated
£
2,367,294
2,328
157,428
408,966
568,722
(111,627)
457,095
2,824,389
(1,111,987)
1,712,402
604,728
1,107,674
1,712,402

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

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All Nations Christian Centre

(Wolverhampton)

Balance Sheet - continued 30 September 2024

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 18 June 2025 and were signed on its behalf by:

C J Horton - Trustee

The notes form part of these financial statements

Page 12

All Nations Christian Centre (Wolverhampton)

Notes to the Financial Statements for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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 - 2% on cost
Improvements to property - 10% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

continued...

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All Nations Christian Centre (Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES

2. OTHER TRADING ACTIVITIES
30.9.24 30.9.23
as restated
£ £
Shop income - 80
Book Sales 5,585 9,570
Merchandise sales 2,171 2,938
Other Trading Activities 106 252
Café Income 954 2,561
A N Leadership College 7,320 -
16,136 15,401
3. INVESTMENT INCOME
Rents received 30.9.24
£
10,211		 30.9.23
as restated
£
5,179
Deposit account interest 144 725
10,355 5,904
4. RAISING FUNDS
Investment management costs
Support costs 30.9.24
£
81,417		 30.9.23
as restated
£
65,390

continued...

Page 14

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

5.

NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

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|||| |---|---|---| |30.9.24|30.9.23| |as restated| |£|£| |Depreciation - owned assets|112,801|61,036| |Other operating leases|6,729|6,937| |6.|TRUSTEES' REMUNERATION AND BENEFITS| |30.9.24|30.9.23| |as restated| |£|£| |Trustees' salaries|53,007|51,042| |Trustees' social security|5,050|5,832| |Trustees' pensions paid|1,544|1,535| |59,601|58,409|

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Trustees' expenses

During the year expenses incurred in performance of trustee duties were reimbursed to:

Chris Horton £120 Pastor Steve Uppal £618

7. STAFF COSTS

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

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|||| |---|---|---| |30.9.24|30.9.23| |as restated| |Staff|14|15|

----- End of picture text -----

No employees received emoluments in excess of £60,000.

continued...

Page 15

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
757,993
Charitable activities
Corporate Worship
4,573
Other trading activities
2,893
Investment income
4,397
Other income
8,000
Total
777,856
EXPENDITURE ON
Raising funds
5,687
Charitable activities
Corporate Worship
270,381
Administration
371,360
Other
7,320
Total
654,748
NET INCOME/(EXPENDITURE)
123,108
Transfers between funds
(233,201)
Net movement in funds
(110,093)
RECONCILIATION OF FUNDS
Total funds brought forward
714,821
TOTAL FUNDS CARRIED FORWARD
604,728		 Restricted
funds
£
135,075
40,201
12,508
1,507
-
189,291
81,811
104,151
36,610
53,470
276,042
(86,751)
233,201
146,450
961,224
1,107,674		 Total
funds
as restated
£
893,068
44,774
15,401
5,904
8,000
967,147
87,498
374,532
407,970
60,790
930,790
36,357
-
36,357
1,676,045
1,712,402

continued...

Page 16

All Nations Christian Centre (Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

9. PRIOR YEAR ADJUSTMENT

The financial statements for the year ended 30th September 2023 had no charge for depreciation included and therefore the prior year has been restated to include the correct depreciation charge.

10. TANGIBLE FIXED ASSETS

COST
At 1 October 2023
Additions
At 30 September 2024
DEPRECIATION
At 1 October 2023
Charge for year
At 30 September 2024
NET BOOK VALUE
At 30 September 2024
At 30 September 2023
COST
At 1 October 2023
Additions
At 30 September 2024
DEPRECIATION
At 1 October 2023
Charge for year
At 30 September 2024
NET BOOK VALUE
At 30 September 2024
At 30 September 2023		 Freehold
property
£
2,212,652
-
2,212,652
397,434
44,253
441,687
1,770,965
1,815,218
Fixtures
and
fittings
£
50,065
-
50,065
31,892
5,172
37,064
13,001
18,173		 Improvements
to
property
£
504,754
5,275
510,029
7,568
51,003
58,571
451,458
497,186
Computer
equipment
£
30,367
-
30,367
25,212
1,852
27,064
3,303
5,155		 Plant and
machinery
£
272,226
-
272,226
240,664
10,521
251,185
21,041
31,562
Totals
£
3,070,064
5,275
3,075,339
702,770
112,801
815,571
2,259,768
2,367,294

continued...

Page 17

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

11.
STOCKS
Stocks
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 15)
Social security and other taxes
Other creditors
Pension control account
Accruals and deferred income
14.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 15)
15.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
Amounts falling due between two and five years:
Bank loans - 2-5 years		 30.9.24
£
4,326
30.9.24
£
25,537
30.9.24
£
28,306
5,307
-
1,004
7,265
41,882
30.9.24
£
924,250
30.9.24
£
-
28,306
28,306
28,306
84,918		 30.9.23
as restated
£
2,328
30.9.23
as restated
£
157,428
30.9.23
as restated
£
27,255
565
80,509
3,298
-
111,627
30.9.23
as restated
£
1,111,987
30.9.23
as restated
£
1,394
25,861
27,255
28,001
98,158

continued...

Page 18

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements-continued
for the Year Ended 30 September 2024
15.
LOANS - continued
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
16.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Chinese Congregation Fund
Events
Punjabi Congregation Fund
Stafford Church Plant
Restricted funds
Building Fund
Reach
Spiwe
Straits Community Church
Whitmore Reans Community Project
Movement
Grace
TOTAL FUNDS		 At
1.10.23
£
604,728
-
-
-
-
604,728
865,573
255
6,482
111,113
10,328
104,561
9,362
1,107,674
1,712,402		 Net
movement
in funds
£
57,709
(24,691)
6,606
56,830
(17,739)
78,715
(186,551)
(5,709)
-
(217,714)
(94)
19,691
(1,135)
(391,512)
(312,797)		 30.9.24
£
811,026
Transfers
between
funds
£
43,685
24,691
(6,606)
(56,830)
17,739
22,679
748
7,624
(6,482)
106,601
1,309
(124,252)
(8,227)
(22,679)
-		 30.9.23
as restated
£
985,828
At
30.9.24
£
706,122
-
-
-
-
706,122
679,770
2,170
-
-
11,543
-
-
693,483
1,399,605

continued...

Page 19

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Chinese Congregation Fund
Events
Punjabi Congregation Fund
Stafford Church Plant
Restricted funds
Building Fund
Reach
Straits Community Church
Whitmore Reans Community Project
Movement
Grace
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Building Fund
Reach
Spiwe
Straits Community Church
Whitmore Reans Community Project
Movement
Grace
TOTAL FUNDS		 At
1.10.22
£
714,821
796,982
1,576
14,703
119,263
12,058
-
16,642
961,224
1,676,045		 Incoming
resources
£
566,111
1,823
6,728
72,483
4,929
652,074
9,792
16,712
1
-
55,724
-
82,229
734,303
Net
movement
in funds
£
123,108
(83,690)
(16,755)
(3,049)
(8,418)
1,107
24,054
-
(86,751)
36,357		 Resources
expended
£
(508,402)
(26,514)
(122)
(15,653)
(22,668)
(573,359)
(196,343)
(22,421)
(217,715)
(94)
(36,033)
(1,135)
(473,741)
(1,047,100)
Transfers
between
funds
£
(233,201)
152,817
15,434
(5,172)
(268)
(2,837)
80,507
(7,280)
233,201
-		 Movement
in funds
£
57,709
(24,691)
6,606
56,830
(17,739)
78,715
(186,551)
(5,709)
(217,714)
(94)
19,691
(1,135)
(391,512)
(312,797)
At
30.9.23
£
604,728
866,109
255
6,482
110,577
10,328
104,561
9,362
1,107,674
1,712,402

continued...

Page 20

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Building Fund
Reach
Spiwe
Straits Community Church
Whitmore Reans Community Project
Movement
TOTAL FUNDS		 Incoming
resources
£
777,856
52,703
3,722
9,838
10,458
1,754
110,816
189,291
967,147		 Resources
Movement
expended
in funds
£
£
(654,748)
123,108
(136,393)
(83,690)
(20,477)
(16,755)
(12,887)
(3,049)
(18,876)
(8,418)
(647)
1,107
(86,762)
24,054
(276,042)
(86,751)
(930,790)
36,357

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

Unrestricted funds
General fund
Chinese Congregation Fund
Events
Punjabi Congregation Fund
Stafford Church Plant
Restricted funds
Building Fund
Reach
Spiwe
Straits Community Church
Whitmore Reans Community Project
Movement
Grace
TOTAL FUNDS		 At
1.10.22
£
714,821
-
-
-
-
714,821
796,982
1,576
14,703
119,263
12,058
-
16,642
961,224
1,676,045		 Net
movement
in funds
£
180,817
(24,691)
6,606
56,830
(17,739)
201,823
(270,241)
(22,464)
(3,049)
(226,132)
1,013
43,745
(1,135)
(478,263)
(276,440)		 Transfers
between
funds
£
(189,516)
24,691
(6,606)
(56,830)
17,739
(210,522)
153,565
23,058
(11,654)
106,333
(1,528)
(43,745)
(15,507)
210,522
-		 At
30.9.24
£
706,122
-
-
-
-
706,122
680,306
2,170
-
(536)
11,543
-
-
693,483
1,399,605

continued...

Page 21

All Nations Christian Centre

(Wolverhampton)

Notes to the Financial Statements - continued for the Year Ended 30 September 2024

16. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Chinese Congregation Fund
Events
Punjabi Congregation Fund
Stafford Church Plant
Restricted funds
Building Fund
Reach
Spiwe
Straits Community Church
Whitmore Reans Community Project
Movement
Grace
TOTAL FUNDS		 Incoming
resources
£
1,343,967
1,823
6,728
72,483
4,929
1,429,930
62,495
20,434
9,838
10,459
1,754
166,540
-
271,520
1,701,450		 Resources
expended
£
(1,163,150)
(26,514)
(122)
(15,653)
(22,668)
(1,228,107)
(332,736)
(42,898)
(12,887)
(236,591)
(741)
(122,795)
(1,135)
(749,783)
(1,977,890)		 Movement
in funds
£
180,817
(24,691)
6,606
56,830
(17,739)
201,823
(270,241)
(22,464)
(3,049)
(226,132)
1,013
43,745
(1,135)
(478,263)
(276,440)

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.

18. EXCEPTIONAL ITEM

The former Telford Campus became a separate legal entity at the 30th September 2023 and the exceptional item reflects the transfer of funds belonging to that site to that separate organisation.

Page 22

All Nations Christian Centre (Wolverhampton)

Detailed Statement of Financial Activities for the Year Ended 30 September 2024

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Legacies
Other trading activities
Shop income
Book Sales
Merchandise sales
Other Trading Activities
Café Income
A N Leadership College
Investment income
Rents received
Deposit account interest
Charitable activities
Tutoring
Tickets & Events Income
Little Warriors income
Grants
Other income
Council Tax Relief
Total incoming resources
EXPENDITURE
Other trading activities
Catering Costs
Carried forward		 30.9.24
£
549,721
133,716
-
683,437
-
5,585
2,171
106
954
7,320
16,136
10,211
144
10,355
-
24,246
129
-
24,375
-
734,303
11,553
11,553		 30.9.23
as restated
£
738,332
123,040
31,696
893,068
80
9,570
2,938
252
2,561
-
15,401
5,179
725
5,904
200
40,997
156
3,421
44,774
8,000
967,147
6,437
6,437

This page does not form part of the statutory financial statements

Page 23

All Nations Christian Centre

(Wolverhampton)

Detailed Statement of Financial Activities for the Year Ended 30 September 2024

Other trading activities
Brought forward
Merchandise Purchases
Publishing & Book Expenses
Trustee Book Royalties
Bank interest
Charitable activities
Trustees' salaries
Trustees' social security
Trustees' pensions paid
Wages
Social security
Pensions
Equipment Hire
General Expenses
Chinese Tutoring Costs
Little Warriors Costs
Community Grocery
Advertising & Promotion
Grants to institutions
Other
Other Professional services
Office General Admin Expenses
Project Management Fee
Support costs
Management
Telephone
Postage and stationery
Payment Platform Fee
General Expenses
Events Gifts
Frontline Expenses
Event Staff Costs
Events Training
Ministry
Carried forward		 30.9.24
£
11,553
87
3,793
3,019
1
18,453
53,007
5,050
1,544
243,958
13,308
3,964
6,729
-
-
567
2,269
22,877
7,051
360,324
2,329
701
10,112
13,142
7,872
1,413
4,884
28,247
48,640
1,103
2,768
250
2,884
98,061		 30.9.23
as restated
£
6,437
2,844
8,805
4,022
-
22,108
51,042
5,832
1,535
207,877
8,778
3,708
6,937
4,686
262
104
10,216
-
18,455
319,432
1,120
7,329
52,341
60,790
7,546
792
4,683
64,143
52,814
6,284
3,459
266
21,625
161,612

This page does not form part of the statutory financial statements

Page 24

All Nations Christian Centre

(Wolverhampton)

Detailed Statement of Financial Activities for the Year Ended 30 September 2024

Management
Brought forward
Freehold property
Improvements to property
Plant and machinery
Fixtures and fittings
Computer equipment
Finance
Insurance
Bank charges
Travel & Meals
Information technology
IT Costs
Subscriptions
Human resources
Rates and water
Cleaning
Routine Maintenance
Rent
Facilities
Facilities - utilities
Facilities - security
Other
Bank Charges
Bank Charges
Mortgage Charge
Governance costs
Accountancy and legal fees
Exceptional items		 30.9.24
£
98,061
44,253
51,003
10,521
5,172
1,852
210,862
14,016
2,878
6,299
23,193
16,606
12,858
29,464
-
9,463
7,753
144
251
30,827
3,824
52,262
-
-
81,417
81,417
40,268
217,715
257,983		 30.9.23
as restated
£
161,612
44,253
-
10,521
4,543
1,718
222,647
9,276
6,750
8,400
24,426
36,330
1,203
37,533
2,345
7,625
14,833
41,010
773
50,366
3,551
120,503
90
19
65,390
65,499
57,852
-
57,852

This page does not form part of the statutory financial statements

Page 25

All Nations Christian Centre

(Wolverhampton)

Detailed Statement of Financial Activities
for the Year Ended 30 September 2024
Total resources expended
Net (expenditure)/income		 30.9.24
£
1,047,100
(312,797)		 30.9.23
as restated
£
930,790
36,357

This page does not form part of the statutory financial statements

Page 26

All Nations Christian Centre (Wolverhampton)

Contents of the Financial Statements for the Year Ended 30 September 2024

Page
Report of the Trustees 1 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 22
Detailed Statement of Financial Activities 23 to 26