Company reglstratlon number.. 06486246
Charlty reglstratlon number.. 1125098
Brook Lane Community Church
IA tompany Ilmlted by guarantee)
Annual Report and Financial Statements
forthe Year Ended 31 March 2025
Fleld Sullivan Llmited
9 Hare & Blllet Road
Blackheath
SE3 ORB

Brook Lane Communlty Church
Contents
Reference and Admlnistrative Details
Trustees, Report
2to7
Independent Examlner's Report
8t09
Statement of Flnanclal Actlvltles
io
Balance Sheet
Ilto12
Notes to the Financlal Statements
13to23

Brook Lane Communlty Church
Reference and Administrative Details
Trustees
DorTr3ld Daby
Peter Furnlss
John Griffiths
Jacquellne Macnamara
Neil Selby
John Griffiths
Secietary
Charlty Reglstratlon Number
1125098
Company Reglstratlon Number
06486246
The charlty Is Ihcorporated In England and Wales.
27-29 8rook Lane
Bromley
Kent
BRI 4PU
Reglstered Offlce
Independent EKamlner
Field Sulllvan Llmited
g Hare & Billet Road
Blackheath
SE3 ORB
Solicltors:
Wellers
Tenslon House
Tweedy Road
Bromley
Kent
BRI 3NF
Page I

Brook Lane Communlty Church
Trustees, Report
The trustees present their report and flnanclal statements for the year ended 31 Marth 2025.
The flnanclal statements have been prepared In accordance wlth the accouhtlng pollcles set out Sn note I to the
financlal statements and comply wlth the charlty's memorandum and artlcles of assoclatlon, the Companles Act
2006 and Accountlng and Reportlng by Charities,, Statement of Recommended Pra¢ti¢e applicable to charities
preparlng thelr accounts In accordance wlth the Flnanclal Reportlng Standard appllcable In the UK and Republlc of
Ireland IFRS 1021 leffective l January 20191
Oble¢tlves and a¢tlvltles
Brook Lane Community Church IBLCChiJrchl is a family of God's people drawn from the local ¢ommunlty and
exlsting to share Christ 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 alm of 8LCChurch continues to be the advancement of the Christlan faith in accordance with prlnciples
compatlble with the Evangelical Alllance Statement of Falth. The trustees may from tlme to tlme declde to advance
other charltable purposes.
The main actlvities of BLCChurch and the individuals whom it seeks to serve are descrlbed below and are
undertaken to further our charitable purposes for the publlc benefit, The trustees confirm that they have complied
wlth the duty in Section 17 of the Charities Act 2011 to have due regard to the public beneflt guidance publlshed
by the Charity Commission.
Achlevements and performance
Although we have continued to operate as normal, since September 2024 thi5 has been without the Services of
Andrew Junaid, our former ¢hurch leader who was also an elder and trustee. It came a$ 3 great shock to us that he
had behaved in such a way that requlred dlsmissal after an Investigatlon was carried out. As a Consequence, we are
currently seeklng to replace him and discussions are ongolng.
This turn of events does not take away from the fact that we have seen God's blessing in other ways. Most notably,
In the Summer of 2024 the house next door to the church came onto the market and, after prayerful deliberatlon,
we acquired 31 8rook Lane in November 2024. We are able to do this by uslng the capltal endowment that had
come to us in 2006 as a deposit and then by rentlng out the property, using the servlces of a local Estate Agent to
help u5 to manage thls. The property is now let with the rental Sncome covering the cost of the mortgage and,
while thè initlal tèrm of the mortgage is 30 years, our desire Is that It will be cleared before that, whether that be
from glfts, grants, legacie5 or otherwise. At the polnt where we own the property outright, then we antlclpate
having the opportunity to offer further services into the communlty. In short, it has been an excitSng time to
establlsh somethlng that wlll be for the benefit of future generatlons as they one day plck up the baton and
ontlnue to se￿e the Lord in our communitv.
We contlnue to broadcast se￿ICeS for those who remaln unable or unwllllng to attend In person and intend to
contlnue to do so. We also see this as a good way to promote the Gospel as we can never know the Identlty of all
those who watch. Our en8agement with young people ha5 contlnued to flourish under the direction of our new
Youth and Chlldren's workers.
Page 2

Brook Lane Communlty Church
Trustees, Report
Durlng the year. we restructured our opefatlonal organ15ation such that the Core Team was disbanded and in it5
place a wlder Leadershlp Team was established. with a wlder range of people allocated speclflc responsibllltles In
order to facilitate the efficlent runnlng of the church.
We contlnued to work with Transform Bromley Borou8h ITBBI to support the ongoing food poverty crisls across
Bromley and to host an emergency food response in our immediate area via The Gleanlng Pantry, a Social
Supermarket operating In Downham.
BLCChurch continues to be Involved In other initiatives deslgned to address issues in society. Some church
members give their time voluntarily to Chrlstians Against Poverty I'CAP") via the local operation, Bromley CAP
Partnership I"Bromley 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 provlde addltlonal support to
those wlshing to use CAP services, since dealSng with sometimes significant volumes of paperwork to bring debt
situatlons under control tan be daunting. CAP also runs job clubs and life skllls courses to further assist people
Improve their personal sltuations.
Additionally, a church member acts as an èdvocate for Acts 435, which Is a giving website that allows people to
give money to meet speciflt individual needs. The role of the advocate Is to assess and verlfy the need before
request Is posted on the Arts 435 webslte. The maximum amount that may be claimed at any one time Is generally
£150 (£200 for white goods) and, once the request has been fulfilled, then the funds are received Into the
BLCChurch bank account. We then transfer the money to the beneflclary. BLCChurch therefore acts as a conduit
for the money only and as such does not record these gifts as either its income or expense. Thls year we processed
a further five glfts totalling £850, brln8 the cumulative total sin¢e September 2021 to 50 8ifts totalling £6,560.
Whlle CAP and Acts 435 can and do benefSt church members, the overwhelmlng majority of people helped come
from the local community more widely.
Other re8ular activities that ran throughout the year Included New Beglnnings Ichildren aged 0-3 and thelr
parent5/carersl and Brook Café (open to the publicl, Use of the premises by outside bodles also continued during
the year, Includlng by Bromley CAP who have used the bulldln8 on two occaslons to run a Job Club, whlch provldes
Indlvlduals wlth asslstance on matters such as draftlng Cvs and preparlng for Interylews.
Developing the splritual life of BLCChurch contlnues to be an important area of focus and our second retreat at
Ashburnham took plaee In Aprll 2024. The themes Included deallng wlth lament, focuslng on hope and helplng the
marginalised. This was all well recelved and Impacted people In different ways. Our regular Klngdom Group and
prayer meetings also contlnued and, where It Is convenlent to do so, some midweek activities continue to benefit
from the flexlbility of belng able to meet onllne.
Conslderlng all of the above, the elders of BLCChurch contlnue to be satlsfled wlth the range of mlnlstyy actlvltles
undertaken.
Support for Mlsslonarles
As noted In the Finènclal revlew sectlon, BLCChurch has a pollcy of glvlng a certaln proportion of Its Income to
Mlsslonary causes. In this sectlon we would like to provlde more detall about that support.
Page 3

Brook Lane Communlty Church
Trustees, Report
BLCChur¢h has a long hlstory of supportlng misslonaries, for some of whom we also act as the sendlng church.
Hlstori¢ally thls has meant supporting indivlduals Iwhether directly or through mlssionary organisationsl working In
Afric2 Icurrently Zambia and Kenya), Europe (currently France and Portugall and Japan. Recognising the value that
Is placed on regular glving over one.off donatlons, the vast malorlty of our misslonary Elving is committed and
revlewed annually. though we do also set aside a small amount for occasional grants to meet needs that may arise.
Where missionarles retire from the mi5slon field. then we actively engage with missionary organisations to
determlne where we can best direct our grants.
The support we provlde Is not purely flnanclal In that we actlvely enga8e wlth the Individuals supported, obtalning
thelr prayer letters and ensuring that these are disseminated among church members so that they have up to date
Information to hand. We also encourage visits from mlsslonaries when they are on home asslgnment so that they
can report on their actlvities, answers to prayer and Current concerns to the church In person and so strengthen
the personal connectlon. We meet wlth them online twlce a year providlng pastoral support and encouragement.
Flnanclal revlew
The results for the year are set out In the Statement of Financlal Actlvltles. Of partlcular note is that offerlngs were
boosted this year due to the generous donations of certaln church members towards the cost of financlng the
purchase of 31 Brook Lane. In the event, together with the endowment that we were able to use, we only had to
use c£l,500 of our general re5eNe5 In order to fund the purthase.
Cash reserves are required In order that BLCChurch may be able to contlnue to meet its contractual obligations for
a Perlod of three mohths In the event that actlvltles should cease. The trustees belleve that an approprlate
mlnlmum level of cash reoulred to be held In reserve In the General Fund Is £30.000, Ilncreased from £25,000 In
prevlous Perlodsl a level whlch we have been able to malntaln throughout the year.
Where cash held in the General Fund exceeds £30,000, such cash is maintalned in an Interest bearing deposlt
account Uhtll such tlme as an approprlate project or need Is Identlfled. Thls would Include such matter5 as a
requlrement to effect repalrs to the bulldlng and replace fixed assets,
BLCChurch has a policy of aiming to glve up to IO% of intome Inet of cost contributlons received) to support
mlsslonary actSvltles undeitaken by organlsatlons and Indlvlduals both In the Unlted Klngdom and overseas.
R15ks
The trustees have assessed the major risks to which the charlty 15 exposed and are Satisfied that systems are In
place to mltlgate exposure to the major rlsks.
•Flnanclul rlsk
The main financial risk which BLCChurch faces concerns the continued receipt of the quarterly rent from the Links
Medltal Practlce. Should the rent cease to be recelved or no new tenancy agreement put Sn place, 8LCChurch
would be faced wlth a shortfall of Income untll such tlme as alternative arrangements could be made. The churth
is also at risk should 31 Brook Lane become vacant for an extended perlod slnce the mortgage payments wlll
continue.
Page 4

Brook Lane Communlty Church
Trustees, Report
•Chlld protectlon and vulneroble adults
BLCChurch runs a number of actlvltles for the benefit of local chlldren and vulnerable adults and as such takes Into
account the possible risks that could arlse from that. Disclosure and Barring Service checks are required In respect
of formal employees and all other BLCChurch members Involved wlth such work.
Outside agencies that also use the Church for children's work are required to have their own insurance and child
protection procedures.
•Heolth & Salety undsecurfty
The Churth premise5 are vsed for a wlde range of activities, both by BLCChurch and by outside bodle5, and a large
number of people may attehd as a result. Flre safety ahd hyglene 1115pectlons are carrled out regularly, both
Internally and by external partles to ensure requlred standards are malntalhed.
The presence of the medical practice exposes the premises to a greater securlty risk than may otherwise be the
case. Approprlate procedures, including regular Inspections of the securlty alarm system, are in place.
Structure• governance and management
The charity Is a company Ilmited by guarantee governed by memorandum and artlcles of association.
Ttustees and offlcers
The trustees and offlcers seNlng during the year and since the year end were as follows:
Trustees:
Donald Daby (appointed 29 April 20251
Peter Furniss
John Grlffiths
Jacquellne Macnamara
Neil Selby
Stephen Harrls (deceased S November 20141
Andrew Junald Iresigned 26 September 20241
Secretary:
John Grlfflths
The dlrectors of the company are also trustees for the purposes of tharity law. The memorandum and artlcles of
association requlres the directors to be elected and to serve for two years after which they must be re-elected at
the next Annual General Meetlng. Trustees can appolnt addltlonal trustees who hold offlce untll the next Annual
General Meeting. The trustee ensure that any new trustees are aware of their legal obligations under charity law
together wlth the operatlons of the charity.
None of the trustees has any beneficlal interest in the company. All of the trustees are members of the company
and guarantee to contrlbute an amount not exceeding £1 In the event of a wlnding up.
Page 5

Brook Lane Communlty Church
Trustees, Report
In December 2024,the existing elders, Martln Bredemear and Peter Furniss, were jolned by two new elders,
Richard Yates and Peter Mumbere. The elders, together wlth the trustees ensure that all aspects of church Ilfe are
approprlately governed.
Responsibillty for spirltual direction and the activities of BLCChurch, including pastoral matters, rests with the
Eldership, whlch meets on a weekly basls. Pra¢tlcal matters relatlng to the life of BLCChur¢h are overseen by the
leadership team. Ultimate responsibility for BLCChurch's finances, the maintenance of the property and legal
matters rests wlth the trustees who meet three tlmes each year and ad hoc during the year as requlred. These
meetlngs also Includè updates from the elders relatlng to matters pertlnent to the Ilfe and operatlons of
8LCChurch, An Annual General Meetlng is also held, at which all members of the fellowship of BLCChurch are
Invited to attend.
In addition, the elders communl¢ate wlth the Treasurer between the scheduled meetlngs to ensure that there Is
effective communicatlon and understanding on strategic and some operational matters affecting BLCChurch.
These meetlngs are a150 used to inform the elders of trustee matters in the event that input Is required from them.
In common with many churches, BLCChurch is heavily rellant on the seNlces of volunteers and greatly appreciates
the work they undertake.
BLCChurch has close Ilnks wlth other churches In the area and 15 part of the leadership of Transform Bromley
Borough ITBBI which represents over half of the churches in Bromley Borough running practlcal, Chrlst-centred
events and activities for people within the Borough. Addltionally, BLCChurch is a member of Churches Together In
Central Bromley. Whlle BLCChurch does not form part of a denominatlonal grouplng. it Is a member of the
Evangellcal Alliance and adheres to Its princlples.
Reference and admlnistratlve informatlon Is provlded on the page followlng the cover sheet.
Statement of trustees, respon51b511tles
The trustees Iwho are also the directors of Brook Lane Community Church for the purposes of company lawl are
responsible for preparlng the trustees, report and the fln3ncial statements In accordance with applicable law and
United Klngdom Accountlng Standards {Unlted Kingdom Generally Accepted Accountlng Practlcel, Including FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland"
Company law requlres the trustees to prepare flnanclal statements for each financlal year. Under company law the
trustees must not approve the financlal statements unless they are satisfled that they glve a true and falr view of
the state of affalrs of the charltable company and of the Incoming resources and appll¢ation of resources, includlng
its income and expenditure, of the charitable company for that period. In preparing these financial statements. the
trustees are requlred to..
select suitable accounting policies and apply them consistently;
observe the methods and prlnclple5 in the Charitles SORP.,
make Judgements and estlmates that are reasonable and prudent;
state whether appllcable accountlng standards, comprlslng FRS 102 have been followed, subleet to any
material departures dlsclosed and explained in the flnancial statements,, and
prepare the financlal statements on the going concern basis unless it is Inappropriate to presume that the
charltable company wlll contlnue In buslness.
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Brook Lane Communlty Church
Trustees, Report
The trustees are responslble for keeplng proper accounting records that cèn dlsclose wlth reasonable a¢cur3cy at
any tlme the financlal posltlon of the charltable company and enable them to ensure that the flnanclal statements
comply with the Companles Act 2006. They are also responslble for safeguardlng the assets of the charitable
company and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other Irre8ularltles.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included
on the charltable company's webslte. Legislatlon governing the preparatlon and dlssemlnatlon of flnanclal
statements may differ from le8islation in other Jur15dlctlons.
The annual report was approved by the trustees of the charlty on 30 May 2025 and 518ned on Its behalf by:
John
riffiths
Company secretary and trustee
Page 7

Brook Lane Community Church
Independent Examiner's Report to the trustees of Brook Lane Community Church I'the
Company,)
I report to the charity trustees (who are also Directors for the purpose of compaw)y lawl on my examlnation of the
a¢¢ounts of the Brook Lane Community Church I'the charitable companVI for the year ended 31 March 2025
whlch comprise the Statement of Flnancial Activltles. the Balance Sheet and related notes 10 to 23.
Thi5 report Is made 501ely to the charity's trustee5, as a body, In accordance wlth sectlon 145 of the Charities Act
2011. My work has been undertaken $0 that I might state to the charity's trustees those matters l am required to
state to them In thls report and for no other purpose. To the fullest extent permitted by law, I do not accept or
assume responslblllty to anyone other than the charlty and the charlty's trustees as a body, for my work, for thls
report, or for the opinlons I have formed,
Responslbllltles and bas15 of report
As the charitvs trustees of Brook Lane Communlty Church you are responsible for the preparation of the accounts
In ac¢ordance wlth the requlrements of the Companles Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of Brook Lane Communlty Church are not requlred to be audited under
Part 16 of the 2006 Act and are eligible for independent examinatlon, I report in respect of my examinatlon of your
charlvs accounts as carried out under sectlon 145 of the Charltles Act 2011 I'the 2011 Act'l. In carrylng out my
examlnation I have followed the Dlrectlons glven by the Charlty Commisslon under sectlon 14515llbl of the 2011
Act.
An independent examination does not involve 8atherlng all the evldence that would be requlred In an audlt and
consequently does not cover all the matters that an audltor conslders In glving thelr oplnlon on the financial
statements. The plannlng and conduct of an audit goes beyond the Ilmlted assurance that an Independent
examination can provide. Consequently l express no opinion as to whether the financlal statements present a 'true
and falrf vlew and my report is limlted to those speclfic matters set out In the Independent examlner's statement.
Independent examlner's statement
I have completed my examlnation, I conflrm that no matters have come to my attentlon In connectlon with the
examlnatlon glvlng me cause to belleve:
accounting records were not kept in respect of Brook Lane Community Church as required by section 386 of
the 2006 Act,, or
2. the accounts do not accord wlth those records,. or
3. the accounts do not comply wlth the accounting requlrements of sectlon 396 of the 2006 Act other than any
requirement that the accounts give a 'true and fair view, which is not a matter consldered 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 reportlng by charltles applicable to charltles preparing thelr
accounts in accordance wlth the Flnantlal Reportlng Standard appllcable In the UK and Republic of Ireland
IFRS 1021.
I have no concerns and have come across no other matters in connectlon wlth the exarnlnatlon to whlch attentlon
should be drawn in this report in order to enable a proper understandlng of the accounts to be reached.
Pa8e 8

Brook Lane Communlty Church
Independent Examlner's Report to the trustees of Brook Lane Community Church {'the
Company,)
Tim Sulllvan FCA
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
Page 9

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LA

Brook Lane Communlty Church
(Reglstration number: 06486246)
Balante Sheet as at 31 March 2025
2025
2024
Note
Flxed assets
Tanglble assets
Investments
12
119,330
1,865,000
129,714
1,345,000
13
1,984,330
1,474,714
Current assets
Debtors
Cash at bank and In hand
14
7,474
105,292
21,792
322,354
112,766
344,146
Credltors: Amounts falling due wlthln one year
15
(34,1791
140,102}
Net current assets
78,587
304,044
Total assets less current Ilabllltles
2.062,917
1,778,758
Credltors: Amotsnts falllng due after more than one year
Net assets
16
1245,6421
1.817,275
1,778,758
Funds of the chèrliy:
Restrlcted Income funds
Restricted funds
256.274
256,274
Unrestilcted Income funds
Unrestricted funds
1,561,001
1,522,484
Total funds
19
1,817,275
1,778,758
For the financlal year endin8 31 March 2025 the charlty was entltled to exemptlon from audit under sectlon 477 of
the Companles Act 2006 relatlng to small companles.
Dlrectors, responslbllltles..
The members have not requlred the charlty to obtaln an audit of Its attounts for the year In questlon In
accordance with section 476: and
The dlrectors acknowledge their responslbllities for complylng with the requlrements of the Act with respect to
accountlng records and the preparation of accounts.
The notes on pages 13 to 23 form an Integral part of these flnanclal statements.
Pa8e 11

Brook Lane Communlty Church
(Reglstration number; 06486246)
Balance Sheet as at 31 March 2025
The financlal statements on pages 10 to 23 were approved by the trustees, and authorised for Issve on 30 May
2025 and signed on their behalf by..
John
iffiths
Company secretary and trustee
The notes on pages 13 to 23 form an Integral part of these flnanclal statements.
Page 12

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
I Charlty status
The charlty Is Ilmlted by guarantee, Incorporated In England and W31es. and consequently does not have share
capital. Each of the members is liable to contribute up to £1 towards the costs of dissolution and the liabilities
Incurred by the charity while the contrlbutor was a member of the charity in the event of its Ilquldation.
The address of Its reglstered offlce is,,
27-29 Brook Lane
Bromley
Kent
BRI 4PU
2 Accountlng pollcles
Summary of sl8nlflcant accountlng pollcles and kgy ac¢ountlng estlmatas
The prlnclpal accountln8 pollcles applled In the preparatlon of these flnanclal statements are set out below. These
policies have been conslstehtly applied to all the years pr¢sented, unless otherwise Stated.
Statement of compllance
The flnanclal statements have been prepared In actordance wlth Accountlng and fteportlng by Charltles:
Statement of Recommended Prartlce appllcable to charitles preparing thelr accounts In accordance with the
Flnanclal Reporting Standard appllcable In the UK and Republlc of Ireland IFRS 1021 leffectlve l January 2019)
{Charities SORP IFRS 1021 Second edltion October 20191, the Flnancial Reporting Standard applicable in the UK
arsd Republic of Ireland IFRS 1021. They also comply wlth the Companies Act 2006 and Charities Act 2011.
Basls of preparatlon
Brook Lane Community Church meets the definition of a publlc benefit entity under FRS 102. Assets and liabilitles
are Inltlally recognlsed at hlstorlcal tost or transaction value unless otherwlse stated In the relevant accounting
pollry notes.
Golng concern
The trustees conslder that there are no materlal uncertalntles about the charlty's ablllty to contlnue as a golng
concern nor any slgniflcant areas of uncertalnty that affect the carrylng value of assets held by the charltv.
Page 13

Brook Lane Communlty Church
Notes to the Financlal Statements for the Year Ended 31 March 2025
Judgements and key sources of estlmatlon uncertalnty
In the applicatlon of the charlty's accouhtlng policles, the dlrectors are requlred to make Judgements, estlmates
and assumptions about the carrying amount of assets and liabilitles that are not readily apparent from other
sources. The estimates and associated assumptions are based on hlstorltal experience and other fattors that are
consldered to be relevant. Actual results may dlffer from these estlmates.
The estimates and underlying 3ssumptions are reviewed on an ongolng basis. Revision5 to accounting estimates
are recognlsed In the pÈrlod In whlch the estlmate Is revlsed where revlslons affect only that perlod, or In the
perlod of the revlslon and future perlod5 where the revlslons affect both current and future perlods.
Income and endowments
All Income Is recognlsed once the charlty has entltlement to the Income, It Is probable that the Income wlll be
received and the amount of the income receivable can be Measured reliably,
Donotlons ond legacles
Donatlons are recognlsed when the charlty has been notlfied in writlng of both the amount and settlement date. ID
the event that a donation Is subject to conditions that require a level of performance by the charity before the
charlty Is entltled to the funds, the Income is deferred and not recogni5ed until elther those condltions are fully
met, or the fulfllment of those condltions Is wholly wlthln the control of the charlty and It is probable that these
conditions will be fulfllled in the reportin8 period.
Legacy gifts are reco8nlsed on a case by case basls followlng the grant of probate when the admlnlstrator/executor
for the estate has communicated In writlng both the amount and settlement date. In the event that the gift is in
the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition is
subject to the value of the glft belng rellably measurable with a degree of reasonable accuracy and the tltle to the
asset havlng been transferred to the charity.
Expendlture
All expenditure Is recognised once there is a legal or constructlve obligatlon to that expendlture, it is probable
settlement is requlred and the amount can be measured reliably. All costs are allocated to the applicable
expenditure headlng that aggregate 5imllar cost5 to that category. Where costs cannot be directly attributed to
particular headSng5 they have been allocated on a basls conslstent wlth the use of resources, wlth central staff
costs allocated on the basls of tIMe spent, and depreelatlon charges allocated on the portlon of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Chqrltuble actlvltles
Charitable expenditure compr15es those costs incurred by the charity In the delivery of its activltles and services for
its beneficiaries. It includes both costs that can be allocated directly to such activitles and those costs of an indirect
nature necessary to support them.
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Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
Taxatlon
The charlty Is consldered to Pas5 the tests set out In Paragraph I Schedule 6 of the Flnance Act 2010 and therefore
it meets the definitlon of a Charitable company for UK corporation tax purposes. Accordlngly, the charity is
potentially exempt from taxation in respect of income or capital gains received wlthin categories covered by
Chapter 3 Part 11 of the Ctsrporatlon Tax Att 2010 or Section 256 of the Taxatlon of Chargeable Galns Act 1992, to
the extent that such income or gains are applied excluslvely to charltable purposes.
Tangible flxed asset5
Individual fixed assets costlng £1,500 or more are Initially recorded at cost, less any subsequent actumulated
depreclation and Subsequent accumulated impairment losse5.
Depreclatlon and amortisatlon
Depreciation is provlded on tangible fixed assets so as to write off the c05t or valuatlon, less any estimated residual
value. over thelr expected useful economlc Ilfe as follows;
Asset class
Freehold land and bulldings
Fixtures and fittlngs
Motor Vehlcles
Depreclatlon method ahd rate
SO years straight line (building only)
3 to 10 years straight line
25% reduclng balance
Investment propertles
Investment property Is tarrled at falr value, derlved from the current market prlces for comparable real estate
determlned every flve yèars by èxternal valuers. The valuers use observablè market prlces, adjusted If necessary
for any dlfference In the nature, locatlon or Condltlon of the speclflc asset. Changes In falr value are recognlsed In
proflt or loss. In the interlm years the falr value Is estimated by the trustees by reference to movement In
underlylng factors.
Trade debtors
Trade debtors are amounts due from customer5 for servlces performed In the ordlnary course of buslne55.
Trade debtors are recognlsed Inltially at the transactlon price. They are subsequently measured at 2mortised cost
uslng the effectlve interest method, less provlsion for Impairment. A provlsion for the impalrment of trade debtors
is establlshed when there 15 objective evidence that the charity will not be able to collect all amounts due
accordlng to the original terms of the recelvable5.
Cash and cash equivalents
Cash and cash equlvalents comprlse cash on hand and call deposlts, and other short-term hlghly Ilquld Ihvestments
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change In value.
Page IS

Brook Lane Communlty Church
Notes to the Flnancial Statements for the Year Ended 31 March 2025
Fund strurture
Unrestrlcted Income funds are general funds that are avallable for use at the trustees dlscretlon In furtherance of
the objectlves of the charitv.
Deslgnated funds are unrestrltted funds set aslde for speclflc purposes at the dlscretlon of the trustees.
Restrlcted Income funds are those donated for use In a partlcular area or for speciflc purposes, the use of whlch Is
restricted to that area or purpose.
3 Income from donatlons and legacles
Unrestricted
funds
General
Total
2025
Total
2014
Donatlons ahd legacles:
Donation5 from Individvals
Legacles
Gift aid reclaimed
69,153
3,834
14,104
69,153
3,834
14,104
43,205
6.317
87,091
87,091
49,522
4 Income from charltable actlvltles
Unrestrlrted
funds
General
Total
2025
Total
2024
Charltable acltivitles and events
31,974
31,974
39,883
5 Ihvestment Income
Unrestrl¢ted
funds
General
Total
2025
Total
2024
Interest receivable and similar income:
Interest recelvable on bank deposlts
Rental income
6,190
90,300
6,190
90,300
6,710
82,875
96,490
96,490
89,585
Page 16

Brook Lane Communlty Church
Notes to the Flnancial Statements for the Year Ended 31 March 2025
6 Expendlture on tharltable actlvltles
Unrestrl¢ted
funds
General
Total
2025
Total
2024
Note
Communlcations
Ministry and outreach expenses
Premlses
4,024
19,867
52,494
10,384
11,860
48,789
29,620
4,024
19,867
52,494
10,384
11,860
48,789
29,620
3,500
10,810
48,355
10,002
9,258
62.756
15,391
Depreclation and amortlsatlon
Grant fundlng of actlvltles
Staff costs
Support costs
177,038
177,038
160.072
In additlon to the expenditure analysed above, there are also support costs of £29,62012024 - E15,3911 which
relate directly to charltable actlvltles. See note 7 for further details.
7 Analysls of governance and support costs
Support costs
Unre5tilcted
funds
General
Total
2025
Total
2024
Staff costs
10.400
10.400
10,350
Independant examlnatlon
Legal ahd professional
Admin
Bank Interest payable
2,500
11.103
2,500
11,103
2,802
1,500
739
5.617
5,617
29,620
29,620
15.391
Page 17

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Trustees remuneratlon ahd expenses
Durlng the year the charity made the followlng transactlons with trustees:
Andrewjunald
Andrew Junaid received remuneration of £31,143 {2024: £42,500) and £564 12024.. £1.040) of expenses were
relmbursed to Andrew Junald durlng the year.
Andrew Juniad also received pension tontributions of £2,336 {2024: £3,083).
9 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Staff costs during the year were:
Wages and salarles
Soclal securlty costs
Pension costs
56,309
68,394
887
2,880
3,82S
59,189
73,106
The mohthly average number of persons Ilhtludlh8 sehlor maha8ement I leadershlp team} employed by the
charlty durlng the year expressed as full tlme equlvalents was as follows:
2025
No
2024
No
Pastoral
Administrative
No employee recelved emoluments of more than £60.000 durlng the year.
Pa8e 18

Brook Lane Communlty Chur¢h
Notes to the Financial Statements for the Year Ended 31 March 2025
10 Related party transartlons
Durlng the year the charlty made the followlng related party transactlons:
Durlng the year donatlons of £27,86412024.. £14.0901 were received from trustees and related parties.
At the balance sheet date the amount due to/from them was £NII12024- £NIII.
A payment of £1,20012024: £1,200) wa5 made to Sean and Rachel Macnamara Ison and daughter-in-law of trustee
Jacquellne Macnamara) to support thelr mlssionary actlvlty in Kenya.
At the balance sheet date the amount due to/from them was £NII12024 - £NIII.
11 Taxatlon
The charity is a re8lstered charity and is therefore exempt from taxatlon,
12 Tanglble flxed assets
Land and
bulldln8S
Furnlture and
equlpment
Motor vehltles
Total
Cost
At l April 2024
194,390
39,553
18,798
252,741
At 31 March 2025
194,390
39,S53
18,798
252,741
Depreelatlon
At l April 2024
Charge for the year
91,040
3,900
28,462
2,666
3,525
3,818
123,027
10.384
At 31 March 2025
94,940
31,128
7,343
133,411
Net bookvalue
At 31 March 2025
99,450
8,425
11,455
119,330
At 31 March 2024
103,350
11,091
15,273
129,714
Page 19

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
13 Flxed asset Investments
Investment
propertles
Cost or Valuatlon
At l Aprll 2024
Additions
1,345,000
520,000
At 31 March 2025
1,865,000
Provlslon
At 31 March 2025
Net bookvalue
At 31 March 2025
1,865,000
At 31 March 2024
1,345,000
There has been no valuatlon of investment property by an Independent valuer durlng the year. but the trustees do
not believe the valuation has changed.
14 Dehtor5
2025
2024
Trade debtors
Prepayments
Other debtors
1,488
3,138
2,848
4,821
10,768
6,203
7,474
21,792
Page 20

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
15 Credjtors: amounts falllng due w5thln one year
2025
2024
Bank loans
3,278
4,516
5,810
20,575
VAT payable
Other creditor5
Deferred Income
4,891
7,597
27,614
34,179
40.102
16 Credltors: amounts falllng due after one year
2025
Bank loans
245,642
17 Obllgatlons under lease5 and hlre purchase contracts
The total value of future minimum lease payment5 was as follows:
2025
Wlthln one year
In two to five years
11,3761
15,1591
16,5351
18 Operatlng lease commltments
LesseE
£1,18712024.' £1,082) has been recognlsed In the statement of flnanclal actlvltles as an expense durlng the year In
respect of operatlng lease arrangements.
The total amount contracted for but not provlded in the flnanclal statements was £Nil12024 - £1,489).
Lessor
The charlty leases out part of its property to 19 June 2040, whlch is Included as an Investment property. Rental
income of £82,300 12024.. £82,300) was received in the year in addition to expenses contrlbutions and
relmbursements. The lessee does not have an option to purchase the property at the expiry of the lease perlod.
Pa8e 21

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
19 Funds
Balance at I
Aprll 2024
Incomlng
resources
Resources
e)tpended
Balance at 31
March 2025
Unrestrlcted funds
General
1,267,203
215,555
{177,038)
1,305,720
Deslgnated
255,281
255,281
Total unrestrlcted funds
1,522,484
215,555
1177,0381
1,561,001
Restilcted funds
256,274
256,274
Total funds
1,778,758
215,555
1177,0381
1,817,275
Balance at I
Aprll 2023
Incomlng
resources
Resources
expended
Balance at 31
DJlar¢h 2024
Unrestrlcted funds
General
1,248,285
178,990
{160,072}
1,267,203
Designated
255.281
255,281
Total unrestrlcted funds
1,503,566
178,990
1160,0721
1,522,484
Restilcted funds
256,274
256,274
Total funds
1.759,840
178,990
1160,0721
1,778,758
The speclflc purposes for whlch the funds are to be applled are as follows,,
Deslgnated fund - Investment property reserve
The revaluation reserve arises from the excess of falr value over cost of the investment property. The next external
valuation is due In 2027.
Restricted fund - Bulldlng fund
The bulldlng fund holds funds that were orl8lnally recelved as an endowment and Is now represented by a flxed
asset investment rather than cash,
Pa8e 22

Brook Lane Communlty Church
Notes to the Financial Statements for the Year Ended 31 March 2025
20 Analysls of net assets between fuhds
Total funds at
31 March
2025
Unrestrl¢ted funds
General
Deslgnsted
Restrlrted
funds
Tanglble fixed assets
Fixed asset Investments
Current assets
119,330
1,353,445
112,766
{34,1791
1245,6421
119,330
1,865,000
112,766
134,1791
1245,642)
255,281
256,274
Current liabilities
Creditors over l year
Total net assets
1,305,720
255,281
256,274
1,817,275
Endowment
funds
Expendable
Total funds at
31 March
2024
Unrest¥lcted funds
General
Deslgnated
Tanglble flxed assets
Flxed asset Investments
Current assets
129,714
1,089,719
87,872
140,1021
129,714
1,345,000
344,146
140,102}
255,281
256,274
Current1Sabllltles
Total net assets
1,267,203
255,281
256.274
1,778,758
Page 23