Company registration number,. 06486246
Charity registration number: 1125098
Brook Lane Community Church
(A company limited by guarantee)
Annual Report and Flnancial Statements
for the Year Ended 31 March 2024
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB

Brook Lane Communlty Church
Contents
Reference and Administrative Detai15
Trustees, Report
2to6
Independent Examiner's Report
7t08
Statement of Financial Actlvities
Balance Sheet
io
Notes to the Financial Statements
Ilto20

Brook Lane Community Church
Reference and Adminlstrative Details
Trustees
Peter Furniss
John Griffiths
Stephen Harris
Andrew Junaid
Jacqueline Macnamara
Neil Selby
John Griffiths
Secretary
Charlty Reglstratlon Number
1125098
Company Reglstration Number
06486246
The charity is incorporated In England and Wales.
27-29 Brook Lane
Bromlev
Kent
BRI 4PU
Reglstered Office
Independent Examlner
Field Sullivan Limlted
9 Hare & Billet Road
Blackheath
SE3 ORB
Sollcltors:
Wellers
Tension House
Tweedy Road
Bromley
Kent
BRI 3NF
Page I

Brook Lane Communlty Church
Trustees, Report
The trustees present their report and financlal statements for the year ended 31 March 2024.
The financi31 statements have been prepared in accordance with the accountlng policies set out in note I to
the financial statements and comply with the charity's memorandum and artlcles of association, the
Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charlties preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republlc of Ireland IFRS 1021 (effective l January 20191"
Oblectlves and activitles
Brook Lane Community Church IBLCChurchl is a family of God's people drawn from the local community and
existing to share Chrlst and do good to all people in the communlty and beyond. BLCChurch operates primarily
but not exclusively in Bromley and on the Downham Estate.
The aim of BLCChurch continues to be the advancement of the Christian faith in accordance with principles
compatlble with the Evangelical Alliance Statement of Faith. The trustees may from time to time decide to
dvance other charltable purposes.
The main activities of BLCChurch and the individuals whom it seeks to serve are described below and are
undertaken to further our charitable purposes for the public benefit. The trustees conflrm that they have
complied with the duty in Sectlon 17 of the Charlties Act 2011 to have due regard to the publlc benefit
guidance published by the Charity Commission.
Achievements and performance
We have continued to operate as normal, the one abiding change being that we continue to broadcast seNlces
for those who remain unable or unwilling to attend in person and Intend to continue to do so. We also see this
as a good way to promote the Gospel as we can never know the identity of all those who watch.
Children and youth work has continued to flour15h, though in January 2024 we were sad to see our children's
and family worker leave to explore God's calling elsewhere. We ensured that Sophle received a good send off
and prayed God's blessing over her next assignment.
We have also started the process of revlsiting and refreshing the Core Team, recognising that many have
served In that leadership capacity for some time and we wanted to make sure that people had the option of
stepping down if they felt so lead.
We continued to work with Transform Bromley Borough ITBBI to support the ongoing food poverty crisis
across Bromley and to host an emergency food response in our immediate area via The Gleaning Pantry, a
Social Supermarket operating in Downham. We again operated Brook Hub during the winter months as part of
a "warm space" initiative, though were open on Tuesdays during the daytime only this year. The uptake from
local residents was far lower than the previous year.
BLCChurch continues to be involved in other initiatives designed to address issues In society. Some church
members give their time voluntarily to ChrSstlans Against Poverty I'CAP"). This involves actlng as a debt coach
to people who are struggling to manage their finances and as "befrienders" someone who works alongslde
the debt coach to provide additional support to those wishlng to use CAP services, slnce dealing with
sometimes significant volumes of paperwork to brlng debt situations under control can be daunting. CAP also
runs job clubs and life skills courses to further assist people Improve their personal sltuations.
Page 2

Brook Lane Community Church
Trustees, Report
Additionally, a church member acts as an advocate for Act5 435, which 15 a glvlng website that allows people to
give money to meet specific indivldual needs. The role of the advocate is to assess and verify the need before a
request is posted on the Acts 435 website. The maximum amount that may be claimed at any one time is
generally £150 and, once the request has been fulfilled, then the funds are received into the BLCChurch bank
account. We then transfer the money to the beneficiary. BLCChurch therefore acts as a conduit for the money
only and as such does not record these gift5 35 either its income or expense. This year we processed a further 9
gifts totalllng £1.235, bring the cumulative total since September 2021 to 45 gifts totalling £5,710.
While CAP and Acts 435 can and do benefit church members, the overwhelming majority of people helped
come from the local community more widely.
Other regular activities that ran throughout the year included New Beglnnings (children aged 0-3 and thelr
parents/carersl and Brook Café (open to the public}. Use of the premises by outside bodies also continued
during the year, though some have sadly now ceased operations.
Developing the spiritual life of BLCChurch continues to be an important area of focus and during the year a
repeat visit to Ashburnham for another weekend retreat was widely anticipated. This duly took place in April
2024, so outside the reportlng period but the themes of dealing with lament, focusing on hope and helping the
marginalised were all well received and impacted people in different ways. Our regular Kingdom Group and
prayer meetings also continued and, where it is convenient to do so, some midweek activities continue to
benefit from the flexibility of being able to meet online.
Considering all of the above, the Elders of BLCChurch continue to be satisfied wlth the range of ministry
activities undertaken.
Support for Mlsslonarles
As noted in the Financial review section, BLCChurch has a policy of giving a certain proportion of its income to
Missionary causes. In this section we would Ilke to provide more detail about that support.
BLCChurch has a long history of supporting misslonaries, for some of whom we also act as the sending church.
Historically this has meant supporting indlviduals (whether directly or through missionary organisationsl
working in Africa (currently Zambia and Kenyal, Europe {currently France and Portugal} and Japan. RecognisSng
the value that is placed on regular giving over one-off donatlons, the vast majority of our missionary giving is
committed and reviewed annually, though we do also set aside a small amount for occasional grants to meet
needs that may arise. Where missionarles retire from the mission field, then we actlvely engage with
missionary organisations to determine where we can best direct our grants.
The support we provide is not purely financial in that we actively engage with the individuals supported,
obtaining their prayer letters and ensurlng that these are disseminated among church members so that they
have up to date Information to hand. We also encourage visits from missionaries when they are on home
assignment so that they can report on thelr activities, answers to prayer and current concerns to the church in
person and so strengthen the personal connection. We meet with them online twice a year providing pastoral
support and encouragement.
Page 3

Brook Lane Community Church
Trustees, Report
Flnanclal revlew
The results for the year are set out in the Statement of Financial Activities. Overall we appear to have
weathered the cost of Ilvlng crisis that Was prevalent during the year and the net impact on our reserves has
been margirFally positive. However, worthy of note is that we had cause to incur 3 significant amount of capital
expenditure this year as we addressed fabric matters pertaining to the building and also had to purchase a
new vehicle. Thankfully the ULEZ scrappage scheme ultimately contributed about 50% of the cost of acquiring
a ULEX-compliant replacement. The trustees are satisfied that sufficient cash resources will be avallable as
unrestricted funds in order to enable the outreach and activities of BLCChurch to be maintained and
developed.
Cash reserves are required in order that BLCChurch may be able to continue to meet It5 contractual obligations
for a period of three months in the event that activities should cease. The trustees believe that an appropriate
minimum level of cash required to be held in reserve in the General Fund is £25,000, a level which we have
been able to maintain throughout the year.
Where cash held in the General Fund exceeds £25,000, such cash is maintained in interest bearlng deposit
accounts until such time as an appropriate project or need is identified. This would include such matters as
requirement to effect repairs to the building and replace fixed assets.
BLCChurch has a policy of aiming to give up to IO% of income (net of cost contributions received) to support
missionary activities undertaken by organisations and individuals both in the United Kingdom and overseas.
Rlsks
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in
place to mltigate exposure to the major risks.
• Flnanclal rlsk
The main financial risk which BLCChurch faces concerns the contlnued receipt of the quarterly rent from the
Links Medlcal Practice. Should the rent cease to be received or no new tenancy agreement put In place.
BLCChurch would be faced with a shortfall of income until such time as alternative arrangements could be
made.
Chlld protectlon and vulnerable adults
BLCChurch runs a number of actlvities for the benefit of local children and vulnerable adults and as such takes
into account the possSble rlsks that could arise from that. Dlsclosure and Barring Service checks are required in
respect of formal employees and all other BLCChurch members involved with such work.
Outside agencies that also use the Church for children's work are requlred to have their own insurance and
child protection procedures.
• Health & Safety and Securlty
The Church premises are Ltsed for a wide range of activities, both by BLCChurch and by outslde bodies, and a
large number of people may attend as a result. Fire safety and hygiene inspections are carried out regularly,
both internally and by external parties to ensure required standards are maintained.
The presence of the medical practice exposes the premises to a greater security risk than may otherwise be
the case. Approprlate procedures, including regular inspections of the security alarm system, are in place.
Page 4

Brook Lane Community Church
Trustees, Report
Structurep governance and management
The charity is a company limited by guarantee governed by memorandum and articles of association.
The trustees, who are also the directors for the purpose of company law, and who served during the year and
up to the date of signature of the financial statements were:
Peter Furniss
John Griffiths
Stephen Harris
Andrew Junaid
Jacqui Macnamara
Neil Selby
The directors of the company are also trustees for the purposes of charity law. The memorandum and articles
of association requires the dlrectors to be elected and to serve for two years after which they must be
re-elected at the next Annual General Meeting. Trustees can appoint additional trustees who hold office until
the next Annual General Meeting.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the
company and guarantee to contribute an amount not exceedlng £1 in the event of a winding up.
Elders, being Andrew Junaid, Martln Bredemear and Peter Furniss, together with existing trustees ensure that
new trustees are aware of their legal obligations under charity law together with the operations of the charity.
Responsibility for spiritual dlrection and the activities of BLCChurch, including pastoral matters, rests with the
Eldership, which meets on a weekly basis. Practlcal matters relating to the life of BLCChurch are overseen bv
the Core Team. Ultimate responslbility for BLCChurch's finances, the maintenance of the property and legal
matters re5tS With the trustees who meet three times each year and ad hoc durlng the year as required. These
meetings also include updates from the elders relating to matters pertinent to the life and operations of
BLCChurch. An Annual General Meeting is also held, at which all members of the fellowship of BLCChurch are
invited to attend.
In addition, the elders meet with the Chair of Trustees between the scheduled meetings to ensure that there is
effective communlcation and understanding on strategic and some operational matters affecting BLCChurch.
These meetlngs are also used to inform the elders of trustee matters in the event that input is required from
them.
In common wlth many churches, BLCChurch is heavily reliant on the services of volunteers and greatlv
appreclates the work they undertake.
BLCChurch has close Ilnks with other churches in the area and Is part of the leadership of Transform Bromley
Borough ITBBI which represents over half of the churches in Bromley Borough running practical, Christ-centred
events and activities for people within the Borough. Additionally, BLCChurch is a member of Churches
Together in Central Bromley. While BLCChurch does not form part of a denominatlonal grouping, it is a
member of the Evangelical Alliance and adheres to its principles.
Reference and administrative information is provided on the page following the cover sheet.
Page 5

Brook Lane Community Church
Trustees, Report
Statement of trustees, responsibllltles
The trustees (who are also the directors of Brook Lane Community Church for the purposes of company law}
are responsible for preparlng the trustees, report and the financial statements in accordance with applicable
law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practlcel,
including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland
Company law requires the trustees to prepare financial statements for each financial year. Under company law
the trustees must not approve the financial statements unless they are satisfied that they glve a true and fair
view of the state of affairs of the chafltable company and of the incoming resources and appllcation of
resources, including its income and expenditure, of the charitable company for that period. In preparing these
financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and prlnciples in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, Subject to any
material departures disclosed and explained in the financial statement5,' and
prepare the financial statements on the going concern basis unless it Ss Inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeplng proper accounting records that can disclose with reasonable accuracv
at any time the financial position of the charltable company and enable them to ensure that the financial
Statements comply with the Companies Act 2006. They are also responsible for safeguarding the as5et5 of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other
rregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information
included on the charitable company's website. Legislation governing the preparation and dissemination of
financlal statements may differ from legislation in other jurisdictions.
John
iffiths
Company secretary and trustee
Page 6

Brook Lane Communlty Church
Independent Examiner's Report to the trustees of Brook Lane Community Church ('the
Company,)
I report to the charity trustees (who are also Directors for the purpose of company lawl on my examination of
the accounts of the Brook Lane Community Church I'the charitable company'l for the year ended 31 March
2024 which comprise the Statement of Financlal Activities. the Balance Sheet and related notes 9 to 20.
This report15 made solely to the charity's trustees, a5 a body, in accordance with section 145 of the Charities
Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters l am
required to state to them in thi5 report and for no other purpose. To the fullest extent permitted by law, I do
not accept or assume responsibility to anyone other than the charlty and the charitws trustees as a body, for
my work, for this report, or for the opinions I have formed.
Responslbllltles and basls of report
As the charity's trustees of Brook Lane Community Church you are responsible for the preparation of the
accounts in accordance with the requirements of the Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of Brook Lane Community Church are not required to be audited
under Part 16 of the 2006 Act and are eligible for independent examinatlon, I report in respect of my
examination of your charity's accounts as carried out under Section 145 of the Charities Act 20111'the 2011
Act'l. In carrying out my examination I have followed the Directions glven by the Charity Commission under
section 14515llbl of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audlt
and consequently does not cover all the matters that an auditor conslders in giving their opinion on the
financial statements. The planning and conduct of an audit goes beyond the limited assurance that an
independent examination can provlde. Consequently l express no oplnion as to whether the financial
statements present a 'true and fairf view and my report is limited to those specific matters set out in the
independent examinerfs statement.
Independent examlnerfs statement
I have completed my examinatlon. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe:
l. accounting records were not kept In respect of Brook Lane Community Church as required by settion 386
of the 2006 Act; or
2. the account5 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 princlples of the Statement of
Recommended Practice for accounting and reporting by charitles applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021.
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.
Page 7

Brook Lane Communlty Church
Independent Examlner's Report to the trustees of Brook Lane Community Church ('the
Company,)
TIM Sullivan FCA
Field Sullivan Llmited
9 Hare & Billet Road
Blackheath
SE3 ORB
Date,.
Page 8

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Brook Lane Community Church
(Reglstration number: 06486246)
Balance Sheet as at 31 March 2024
2024
2023
Note
Flxed assets
Tangible assets
Investments
12
129,714
1,345,000
111,892
1,345,000
13
1,474,714
1,456,892
Current assets
Debtors
14
21,792
322,354
11,291
326,184
Cash at bankand in hand
344,146
337,475
Credltors: Amounts falllng due within one year
15
140,1021
134,5271
Net current assets
304,044
302,948
Net assets
1,778,758
1,759,840
Funds of the charlty:
Restricted Income funds
Restricted funds
256,274
256,274
Vnrestrlcted Income funds
Unrestricted funds
1,522,484
1.503,566
Total funds
17
1,778,758
1,759,840
For the flnancial year ending 31 March 2024 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors, responslbillties:
The members have not required the charity to obtaln an audit of it5 accounts for the year in question In
accordance with section 476,. and
The directors acknowledge thelr responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparatlon of accounts.
e fi
ancial statements on pages 9 to 20 were approved by the trustees, and authorised for issue on
and signed on their behalf by..
John
riffiths
Company secretary and trustee
The notes on pages 11 to 20 form an integral part of these financial statements.
Page 10

Brook Lane Community Church
Notes to the Financial Statements for the Year Ended 31 March 2024
I Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share
capital. Each of the members is Ilable to contribute up to £1 towards the costs of dissolution and the liabilities
Incurred by the charity while the contributor was a member of the charity in the event of its liquldation.
The address of its reglstered office Is..
27-29 Brook Lane
Bromley
Kent
BRI 4PU
2 Accountlng pollcles
Summary of slgnlflcant accounting policies and key accounting estlmates
The principal accounting policies applied in the preparatlon of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compllance
The financial statements have been prepared in accordance with Accounting and Reporting by Charltle5'.
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 IFRS 1021 (effective l January 2019} -
(Charities SORP IFRS 1021 Second edition October 20191, the Financial Reporting Standard applicable in the
UK and Republic of Ireland IFRS 1021. They also comply with the Companles Act 2006 and Charities Act 2011.
Basls of preparatlon
Brook Lane Community Church meets the definition of a publlc beneflt entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy notes.
Golng concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity,
Judgements and key sources of estlmatlon uncertainty
In the appllcation of the charity's accounting policies, the directors are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historlcal experlence and other
factors that are considered to be relevant. Actual results may dlffer from these estimates.
The estimates and underlying assumption5 are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where revisions affect only that period,
or in the period of the revision and future periods where the revisions affect both current and future periods.
Page 11

Brook Lane Community Church
Notes to the Financial Statements for the Year Ended 31 March 2024
Income and endowments
All income is recognlsed once the charity has entltlement to the income, It is probable that the Income will be
received and the amount of the income receivable can be measured reliably.
Donotions ond legocles
Donatlon5 are recogni5ed when the chaf ity has been notified in writing of both the amount and settlement
date. In the event that a donation is subject to conditions that require a level of performance by the charity
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is
probable that these conditions will be fulfilled in the reporting period.
Expenditure
All expendlture is recognised once there Is a legal or constructive obligation to that expenditure, it 15 probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central staff
cost5 allocated on the basis of tlme Spent, and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Choritable activlties
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and
services for its benef iciaries. It includes both costs that can be allocated dlrectly to such activltles and those
costs of an indirect nature necessary to support them.
Governance costs
These include the cost5 attributable to the charity's compliance with constitutional and statutory
requirements, Includlng audit, strategic management and trustees meetlngs and relmbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it meet5 the definltion of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Galns Act 1992, to the extent that such income or galns are applied excluslvely to charltable purposes.
Tanglble flxed assets
Individual fixed assets costing £1,500 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impalrment losses.
Page 12

Brook Lane Community Church
Notes to the Flnancial Statements for the Year Ended 31 March 2024
Depreclatlon and amortlsatlon
Depreciation is provided on tangible fixed assets so as to wrlte off the cost or valuation, less any estimated
residual value, over their expected useful economic life as follows:
Asset class
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Depreclatlon method and rate
50 years straight line Ibullding only)
3 to 10 year5 Straight line
25% reduclng balance
Investment propertles
Investment property is carried at falr value, derived from the current market prices for comparable real estate
determined every five years by external valuers. The valuers use observable market prices. adjusted If
necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are
recognised in profit or loss. In the interim years the fair value is estimated by the trustees by reference to
movement in underlying factors.
Trade debtors
Trade debtors are amounts due from customers for services performed in the ordlnary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised
cost using the effective interest method, less provision for impairment. A provision for the impairment of trade
debtors is established when there is objective evidence that the charity will not be able to collect all amounts
due according to the original terms of the receivables.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquld
investments that are readily convertlble to a known amount of cash and are subject to an insignlficant risk of
change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees dlscretion in furtherance
of the objectives of the charity.
Designated funds are unrestricted funds set aside for speclfic purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of
which is restricted to that area or purpose.
Page 13

Brook Lane Communlty Church
Notes to the Financlal Statements for the Year Ended 31 March 2024
3 Income from donatlons and legacies
Unrestrlcted
funds
General
Total
2024
Total
2023
Donations and legacies;
Donations from individuals
43,205
6,317
43,205
6,317
38,480
8,732
Gift aid reclalmed
49,522
49,522
47,212
4 Income from charltable actlvlties
Unrestrlcted
funds
General
Total
2024
Total
2023
Charitable acitivities and events
39,883
39,883
29,010
5 Investment Income
Unrestrlcted
funds
General
Total
2024
Total
2023
Interest receivable and simllar income;
Interest receivable on bank deposits
Rental income
6,710
82.875
6,710
82,875
2,042
83,365
89,585
89,585
85.407
Page 14

Brook Lane Community Church
Notes to the Financial Statements for the Year Ended 31 March 2024
6 Expenditure on charitable actlvltles
Unrestrlcted
funds
General
Total
2024
Total
2023
Note
Communications
3,500
10,810
48,355
10,002
9,258
62,756
15,391
3,500
10,810
48,355
10,002
9,258
62,756
15,391
3,076
18,111
42,415
6,530
12,430
63,566
12,695
Ministry and outreach expenses
Premises
Depreciation and amortisatlon
Grant funding of activities
Staff costs
Support costs
160,072
160,072
158,823
In addition to the expenditure analysed above, there are also governance costs of £15,39112023 - £12,695)
which relate directly to charitable activities. See note 7 for further details.
7 Analysls of governance and support costs
Support Costs
Unrestricted
funds
General
Total
2024
Total
2023
Staff costs
10,350
10,350
9,850
Independant examination
Legal and professlonal
Admin
2,802
1,500
739
2,802
1,500
739
1,900
243
702
15,391
15,391
12,695
Page 15

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2024
8 Trustees remuneratlon and expenses
Durlng the year the charity made the following transactions wlth trustees..
Andrewjunald
Andrew Junaid received remuneration of £42,50012023: £39,720) and £1,040 {2023: £1,083) of expenses were
reimbursed to Andrew Junaid during the year.
Andrew Juniad also received pension contributions of £3,08312023: £2,979).
9 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
68,394
887
68,845
1,014
3,557
3.825
73,106
73,416
The monthly average number of persons {including senior management / leadership team} employed by the
charity during the year expressed as full time equivalents was a5 follows:
2024
No
2023
Pastoral
Administrative
No employee received emoluments of more than £60,000 during the year.
Page 16

Brook Lane Community Church
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
10 Related party transactlons
During the year the charity made the following related party transactions:
During the year donations of £14,09012023., £15,834) were received from trustees and related partles.
At the balance sheet date the amount due to/from them was £Nil12023 - £Nill.
A payment of £nil12023: £5001 was made to Stephen Woolgar Ison of trustee Timothy Woolgar) in respect of
electrical works carried out.
At the balance sheet date the amount due to/from them was ENil12023- £Nil).
A payment of £1,20012023.' £1,150) was made to Sean and Rachel Macnamara Ison and daughter-in-law of
trustee Jacqueline Macnamaral to support their missionary activity in Kenya.
At the balance sheet date the amount due tolfrom them was £Nil12023- £NIII.
11 Taxatlon
The charity is a registered charity and Is therefore exempt from taxation.
12 Tanglble flxed assets
Land and
buildings
Furnlture and
equipment
Motorvehlcles
Total
Cost
At l April 2023
Additions
Dlsposals
194,390
31,826
9,027
11,3001
8,994
18,798
18,9941
235,210
27,825
110,2941
At 31 March 2024
194,390
39,553
18,798
252,741
Depreclatlon
At l Aprll 2023
Charge for the year
Eliminated on disposals
87,140
3,900
27,184
2,578
11,3001
8,994
3,525
18,9941
123,318
10,003
110,2941
At 31 March 2024
91,040
28,462
3,525
123,027
Net bookvalue
At 31 March 2024
103,350
11,091
15,273
129,714
At 31 March 2023
107,250
4,642
111,892
Page 17

Brook Lane Community Church
Notes to the Financial Statements for the Year Ended 31 March 2024
13 Fixed asset investments
Investment
propertles
C05t or Valuatlon
At l Aprll 2023
1,345,000
Provlslon
At 31 March 2024
Net bookvalue
At 31 March 2024
1,345,000
At 31 March 2023
1,345,000
There has been no valuation of investment property by an Independent valuer during the year, but the
trustees do not belleve the valuation has changed.
14 Debtors
2024
2023
Trade debtors
4,821
10.768
6,203
4,851
2,780
3,660
Prepayments
Other debtors
21,792
11,291
IS Credltors: amounts falllng due within one year
2024
2023
VAT payable
Other creditors
4,891
7,597
27,614
4,528
9,424
20.575
Deferred income
40,102
34,527
Page 18

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2024
16 Operatlng lease commltments
Lessee
£1,08212023., £1,082) has been recognised in the statement of financial activities as an expense during the
year in respect of operating lease arrangements.
The total amount contracted for but not provided in the financial statements was £1,48912023 £2,482).
Lessor
The charity leases out part of its property to 19 June 2040, which is included as an Investment property. Rental
income of £82,300 12023.. £82,300) was received in the year In addition to expenses contributions and
reimbursements. The lessee does not have an option to purchase the property at the expiry of the lease
period.
17 Fund$
Balance at I
April 2023
Incomlng
resources
Resources
expended
Balance at 31
March 2024
Unrestrlcted fund5
General
1,248,285
178,990
{160,0721
1,267,203
Designated
255,281
255,281
Total unrestrlcted funds
1,503,566
178,990
1160,072)
1,522,484
Restrlcted funds
256,274
256,274
Total funds
1,759,840
178,990
1160,0721
1,778,758
Balance at I
April 2022
Incomlng
resources
Resources
expended
Balance at 31
March 2023
Unrestrlcted funds
General
1,245,479
161,629
1158,823)
1.248,285
Designated
255,281
255,281
Total unrestrlcted funds
1,500,760
161,629
1158,8231
1,503.566
Restrlcted funds
256,274
256,274
Total funds
1,757,034
161,629
1158,8231
1,759,840
Page 19

Brook Lane Community Church
Notes to the Financial Statements for the Year Ended 31 March 2024
The specific purposes for which the funds are to be applied are as follows:
Designated fund- Investment property reserve
The revaluation reserve arises from the excess of fair value over cost of the investment property. The next
external valuation is due in 2027.
Restricted fund - Building fund
The building fund holds funds released from the endowment, with permission of the Charity Commisslon, for
the purpose of extending the church premises to further the general objects of the charity.
18 Analysls of net assets between funds
Endowment
funds
Expendable
Total funds at
31 March
2024
Unrestrlcted funds
General
Designated
Tangible fixed assets
Fixed asset investment5
129,714
1,089,719
87,872
140,1021
129,714
1,345,000
344,146
{40,1021
255,281
Current assets
256,274
Current liabillties
Total net assets
1,267,203
255,281
256,274
1,778,758
Endowment
funds
Expendable
Total funds at
31 March
2023
Unrestrlcted funds
General
Deslgnated
Tangible fixed assets
Fixed asset investments
111,892
1,089,719
81,201
134,5271
111,892
1,345,000
337,475
134,527)
255,281
Current assets
256,274
Current liabilities
Total net assets
1,248,285
255,281
256,274
1.759,840
Page 20