The Pentec05t ChUrt La Pepintere 611n8h3rn Year Ended 29 February 2024 Charlty No 1126958 Rtylt•r•d Charlty Numbor 1126958 Report of tho Trusto0s and Unaudlt•d Flnanclal Statements lor th• Y•ar Endod 29 F•bruary 2024 for The POnts¢t Church- La P•plnl•r• Blrn)Ingham Berlins Limited Chartered Certffied Accounlanls 1 Floor. 31A Grove Lana Birmingham West Midlands B21 9ES
The Pentecost Church- La Peplnlere Blrnilntham Year Ended 29 February 2024 Charlty No 1126958 Contents Rgport of the Truste•s ... R•f•r•nc• and admlnlstratlon dotslls... Nam•8 of tho charlty trust•M who rnanag• th• charlty..................................... N8mu and addrosM• of ad¥ls•r4.. ............................................................. .. . Struclur•, govornan¢o and man•g•m•nt..... De8crfptlon of tho charlty'• tru•t•.. . ObJKtlv•s and actlvltles........................................................................................................-........ ...... Achlevwnenl• and p8rformanc•....................................... . ..................... ...... . Flnanclal reVI...................................................................................................... .......................,....... Rgvlew & Progr•M..................... .... R•••ry•J Polley......................... ... D•claratlon.............................................................................................................. Ind•p•nd•nt Examln•r'• R•port............................................................................ .... .. . ReSpo¢t1 r•8pon•lbllltlo• ol truJt••A and •xAmln•r................... . ........ ... BasS8 of Ind•ynd•nt &xamln¢rf8 Stat•m•nl.. .. Ind•pend•nt ox•mlnor'• *tJtom•nt.. . 8tat•m•nt ol Fln•n¢lal Actlvltl•s......... Balanco Sh••l........... .................... ..... . Not•s to th• Flnancl•l St•t•m•nl•....... .
The Pentecost Churctrp La Peplnlere Binnin8ham Year Endod 29 Febru¥y 2024 Charlty No 1126958 Report of the Trustees The Tnjslees wesent Iheir Tel wtth lh8 fThncial statements of the tharity for the year end8d 29 February 2024. The TnJsl88s have adopted the provin$ of th6 Statement of Reccffimended Practice ISORP) 'FRS102 as Introduced on Ihe 1 J8nu8ry 2016. Reference and admlnlstratlon detalls Names ofthe cha trustees who ma e the charl N•m• ol p•r•on lor l>odyl •ntlU•d to •ppolnt Wn ¢)IIIG• IW•nyl Revd Roggr Ndosimau Roso Kalunga Nyota Rachael Kfflnameno Lemvoka chaIan Vke chaimn Sguetsry Basali Etondo Franc6sco Bw•la Esperance Bonina Treasuror Trustee Tru$leg Names and addresses of advlsers Typ• of advli•r Berllns Limlled - £¢ounlanl8 Name AddM•• Dhamendra8lnh Chavda 1 Fkxx, 31A Grove L8. Binningham, B219ES Robby Chan8 1¥ Fk. 31A Grove Lano. Blnnlngham, B219ES Strurture, governance and management Descrlptlon of the chartvs tfusts Typ8 of govaming docjjmenl constitu16 How the chartty is constituted AsgxialM)nthlemb8r of Ihe Board of Trustees Trustse 8ele¢lton methods The Iwstee$ aro elected by the membaryJ.
The Pentecost Churcfv La Peplnlere Blrmlngham Year Ended 29 February 2024 Charlty No 1126958 Objectlves and activities The prlncipal acuvity of the church du[1r the yew, thich ha$ remained unchanged from prevh)u8 yea. was that of the advancement ol Chrislianty, aThJ integratkm of educational activities for children. youth and adults In accordance its constitution. During the year all the major lunclions and festtvals were cetebrated in accofdance with Government guidanc8. Eastor parties. weekly Sunday waygr5 in the church, weekly educats'onal classes for th8 children, youth and adults were hgl¢J with careful pr¢¢auti( lo take account ol the 8ffe¢ts of thg pandemic. We sincorety thank tho ManaglrKJ Comthe. Oevotees arKI ts tutors lor Ihelr cowratlon aThJ support who work effctlessly on whlch the 8¢hlevwnant of the alms aThJ objectives of the tharlty depends. Achlevements and performance Throltghoul this yeai we have been cOnstentIY working wilhln the community. lo continuo lo give back and support lamllies and individuals lo the best of our abllrty. MO imEh)1antly, th8 cost of livlng Incroa$ing. wo hove made It our duty lo creale a safe place %there familia$ can attand our communrty hub lo 641, 80clallsa and spend less of thalr ele(arklty at hJm8. Thi8 IB a wogramme that havo be8n Nnning 6vory Friday aftomoon. We have also bèen Continuing vAlhoul weekly fl)dbankS and IcKI distribution$. for mombors of the publlc to u)me olong and collecl fotsJ11 they're in need of extra Supp1. For those that ¢J)uldn't atterKI, we galher8d 8 group of volunteers to deliver Ic(rtJ to the families and indivkluals that didn't have the possibility of attending. Thls sevA¢e wa$ very successf, h(Mever il requ fuel lo lo faolitale the home delivery service. In order to upscale the prolect. we partnered Yth DHL to dolNer a food dlstribulicv program whl¢h Ihi8 projtscl was extremely successfvl as wo were able lo bring old lo many homeless people. We would like to S8y a big thank you lo Local glving. Natsonal Lottery. DHL and other asscciales, from the bottom of our hearts, with their plvolal role and supwrt. tho88 woi8ct have been great 8ucc085. During th6 Christmas and new year p8riod wo fed a lot of the homd68$ people withln the th centre. The Grirrmltt Trust. allowed for our y•aty educati pr(¥ect to go ahead. Tlws prdecl almed lo support young pwple who are $lwggling In the mainstream education. They receNed extra 5UPPOrt wilhoul parents worying 8boul the cost ol turtlon fees. These dasses are run every Saturday moming8. Young people are an e5senty.al part of what we do. We have a huge passKsn for the young people. In 2023-24, we put logelher sevoral koy programmes for young people. Wa Frtit together several wtykshop programmes tar901ing youth Crime and gang culture. We delivered workshops around the subpct, for which wo had professionals come In and deliver talks around th6 8ubJo¢t$. The young peoptè also hod an opwtuftity to expltye 8r options that they would Ilko lo eventually progr888 Sn the future. Furthemore. we have given fow young the opportunity to be modia trained Ihls covers a range of areas such as vldeography. pholcsraphy. sound engineering and they have been trained on modern equipment and upd818d software's. We hope b achwe 8101 more in the yoar 2024-25. Flnally we have be8n wLYking on a fundralslng project lor La Per4nknrn Communlty centre, memb8TS within the community have been donating to help INiThJ this project lo Irf8. 9oal for this community centre is for us lo hav8 8 hub wheT8 all of activities arKJ programmes Can be ran. not only for o communrty but the wider public.
The Pentecort Churth- La Peplnlere Blrmln8ham Year Ended 29 February 2024 Charlty No 1126958 Flnandal revlew ReW & Pro8res5 The incomlng r8$0urces during the year amounted to £97,622 (2023.. £83,664) and expendiluie inclLsdin9 depreciation amounted lo £63,95112023.' £62.922) leaving a surplus of £34.215. The Statement of ftn8ncial activities are shown crf7 page 7 wAth relevant notes thera on pao8s 9 to 22. Reserve5 Pollcy The Tnjslees revlew the reserves pollcy whlch Indude a Conskl&raln of th8 nature of tha Income and expenditure slr6am. th8 requirements lo match the varlabie income with fixed commitrnenls and conslderatDn of the nature of the ie5erves. As a result of th1$ r¢wew it w1 be noted that at the 8nd of the financial year on 29 February 2024, the charity's c¥)mbined unrestricted and resth'ded funds aftunted to £115,10412023.' £80.889) with In¢rease in r8S8rves during the y¢8r by £34,215. The balance was concluded lo be an adequate figure lo allow the chartty to b6 managed effiCAllY 8nd to ensure that suffld8nt 50[$r¢e$ were 8vallable lo provhle uninlemipted services in the future. Declaratlon Th• tN•toe• declaro th•t th•y h•v• •pproved th• thi•t••s' r•port &bov•. Slgn•d on b•hall of th• ¢h•rlty'• trust• 81gnaturn{¥) Full nam•(¥) Po•ftlon l•g Secretary. Chalr. •lc) Rovd Rogor Ndoslmau Rose Kalunga Nyola ch81mn Vke Chaimian
The Pentecost Church- Ui Peplnlere 8lmiln8ham Year Ended 29 February 2024 arlty No 1126958 Independent Examinerfs Report Respecttve responslbiltties of trustees and examiner The charitls truslees are responsible for the Pfeparalion of the awunls. The charity's trustees consldeT that an audit is not required for this year under seclion 144 of the Chafiiies Acl 2011 (the Charities Act) and that an indepondenl examinalion is needed and l am qualified lo undartake Ihe 8xaminalion by being a qualified fflomber of Association of Chartered C8rtified Ao>)untants {ACCA) 11 Is my responsibility lo.. 6xamin8 the accounts under sedion 145 of th8 Charit$ Act, to lollow the procedureslgld down in tho general Directions gven by the Chartty Commlssknn lund8r Section 145(5Xb> of the Chanties Acl. ond to stslè whether partiwtar motters h8v6 com8 to my attention 8asls of Independent examinerfs ststement My examination was cathed out In 8ccordarKe gènaral Directions glven by the Charity Commission. An examination Indudes a review of Ihe accounting records kopt by the charity and a comparison of the ac¢ounls presented with those records. It also indudes consh1efatk of any unusual Stems or dlsdowres In tha aLxounl$. and Seeking explanalK)ns from the trustees Gonceming any such matters. The Pfoceduros undertaken do not provhje all the evKlenco that would be required In an audll, and cA)nsequently no opinion Is glven 88 to whether tha accounts present 8 Iru6 and fal¢ vlow and the report Is lknlted lo those matters Bel out In the sLqtemenl below. Independent exarnlner's Statement In conneclton with my examlnation. Tr) mattor has como to my attention other than that disd¢xod b•k)w. which gives me reasonable uSe lo betYe that in. any material respect. the requ1ments.. lo keep 8ccounling re¢ords in a¢wdanc8 With 130 of the Charitles Act., and to prepare accounts which accord vAlh the aLxounling redS and comply wth the 8CCt)unllng requirements of the Chaiitles Act have not beèn mel; or 2. to which, In my opinlon. attenuon shwld be drn In tyder to enabb 8 proper understsndlNJ of the aOUnt$ to be reached Slgn•d: T" Nam•". Dharrnendiasinh Chavda Rèlevant professlonal quallfl¢atlonl¥l or body Ilf any): ACCA Address, 1* Floor. 31A Grove Lanè Btfmingham B219ES
The Pentecost ChurdF ia Peplnlere 81rniln8ham Year Ended 29 February 2024 Charlty No 1126958 Statement of Flnanclal Actlvitles foith• Y•arEnd•d 29 F•bruary 2024 prtor lf fvnd• Totsl fi0 Inwn• and •ndowm•nts Itom: .v¥ chtatIO JcINt Sewpl• mata1d Ilthn T¢i•l 83.TJ1 •)urc•••xp•nd•d (Not• 41 EKp•ndllur• on.. Aalslr¥J fiJTh a¢tk4Noo $1851 .951 Other 82.922 In¥•n•nt ylnhlilo• Ng1 g•n51llc$5e51 irftABln Il•t [r¢m•ll•xp•nthn1 &tr401n4ry It•m• Tr•nr• b•t••n fvnd¥ Oth•r Trcowld galnrfilo#• ly th8 chartly Othwgdnsl(th$•sl Il•imownwth fimds .515 ¥215 215 29,515 xys R•condllaOon of ,311 29.011 rotsi lund54 IDrn•nl J.889
The Pentecost ChurclF La PepIn1e Blrniin8ham Year Ended 29 February 2024 Charlty No 11269S8 Balance Sheet U•Jl 27,• ¥Z03t •bknrn Irt•1 ¢41h li b#nk Ibld INolp• ly.• .•1• 7&0TI 17.wl •J.fyn 125 •7.1 (P4# 71 17J 2Y.011 IiJ.1•4 R4wNthIrn
The Pentecost Church- La Peplnlere Blrnilngham Year Ended 29 February 2024 Chartty No 1126958 Notes to the Flnancial Ststements Note 1 Basla of preparatlon Thls s•ctlon shouldbe c¢Nnplot•d by all ch•rMI•s. 1.1 Baols of a¢countlng These accounts have been prepared urxler th8 histthcal cost conv8ntlon with Items recognlsod al cost or transaction value unless otheThvls8 Staled in the relevant nole(sl to Ihese accounts. Th8 accounts have been prep8r8d in a(ance wth: the Stat8m8nl of Recomnded Procllca.. Aceountlng aThl RapIng by Charitles preparing their accounts in ac¢ordan¢• wilh tho Finanu81 Reportlng Standard applkable in the UK arKI Republic of Ir¢l8nd IFRS 1021 issued 16 JY 2014 and wlth. and wlth. the Flnandal Repmkng StaThlard applkable In Unlled Klngdom and Ropubllc of Ireland (FRS 102) and wlth the Charflleg Act 2011. The charlty cm$llluto$ a wblic bonofit ontity as dofined by FRS 102, Y88 1.2 Golng ¢onc•rn Ilthern •ro m•t•rl•l uncertalntles rnlated to ovont$ or condltlons that c8$t slgnMlc•nt doubt on th• ch•rltys •blllty to contlnue as a qolng ¢on¢em, pl••so wovldo th• lollowlng dot•lls or s¢•t• "Not appllcable", If •pproprlate.' An explanation as to those faclors ihat support the conclu31on that the charity Is a going concern,. NIA D18clo8ure of any urthrtalntl88 that make the golng concem assumption doubtful: Where acci>unts are not prepared on a going concem basis, please disclose thls fact togglher th the basis on which th8 tnJsle8s prepared th8 acxounts and th8 ro8son why the charity is rKJt regarded as a going concem.
The Pentecost Church- La Peplrtrtere 8irmrn8ham Year Ended 29 February 2024 Charlty No 1126958 1.3 Change of accounting policy The accounts presenl a true and fair view and the aci>)untiro OKies adopted are thoso outlined In note 2. Yas" '.Tl¢k as approwiale No. Pl•080 dl¥elos•.' (l) the naturn of th• clmnqe In accoundnq poll¢y,' NIA (Il) the rn•sons why apptylng th• n•w •c¢ountlng pollcy pmvldos morn r•llable and more r•lèv•nt Inlorni•llon.' and NIA (111) the •mount of the •dJusthmnt for•ach Iln• •ll•ct8d In the cunent perl¢xl. each prlorpèrfod pr•sented •nd tho aggrngate amount ol th• 841u$tmont rglatlng to periods b•loY• thos• pres•nl•d, 3.44 FRS 102 SORP. NIA 1.4 Change• to aec¢)untlng o•tlmates No Changes to accounlir¥J estimates have occurred kn th8 r8pJrtlng period13.46 FRS 102 SORPI. Yes. No. ".rick 88 approprt Please dlsclo$e.' (IJ ¢ho n•tur• ol•ny changes,. NIA (Il) the 8ffoct of the change on Income and expense or assets and Ilabllltles lor the currenlperfod.. and NIA (111) whern practlcable. the offect oltho ¢hange In one or mor• futur• perlo(ts. NIA 10
The Pentec05t Church- La Peplnlere Blrmtn8ham Year Ended 29 February 2024 Charity No 1126958 1.5 Matsrlal prlor y•ar errors No material prlor year error have b88n identified In the reptIng 0d (3.47 FRS 102 SORPI. Yos. No. '.Trk #s approwiate Pleas• dls¢los•.' (l) th• n•tur• ol tIM orpert0d ofTOr, NIA (14 for •ach prforp•rfod pres•nt•dln accounts. the amount ol th• coryeetlon for ethch •¢¢ount Ilne Item •ff•ctsd,' •nd NIA (111) tho •mount orth• Coff(10n at th• bwlnnlng of the earllestprlorpwlodpres•ntod In th• a¢un. NIA 11
The Pentecost churc La Peplnlere BIrni1arn Year Ended 29 February 2024 Charlty No 1126958 Note 2 Accountlng pollcie• Pl8889 complele when firstrgpothg uffttrFRS2102. Sedkn 35 ofFRS102. r8quims J rnCOnCAYlaUons to be pres8ntod, ff 8pplkabl•. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl•as• provld• • d••crfptlon of ¢h• nthr• of •ach change In OCGountlng pollcy Non• R•eondlallon of lunds p•rprnvknuJ GAAP to fvnds d•f•rniln•d und•rFRS 102 start of End of p•rlod p•rlod Fund b•l•n¢M •• pT•vlou•ly ¥tst•d AdJu•lm•nts.' Fund bahn¢• •• rn•t•t•d R•concll•tlon oln•t In¢omrfn•t •xp•ndhur•) p•rprnvlou8 GAAP eo n•t In¢om*(n•f •xp•ndliurn) und•r FRS 102 End of p•rfod N•1 Incom•ll•xp•ndhur•l a• prnilou•ly stat•d AdJustm•nts.' Pr•vlou¥ perlod ngt Incomg11oxpondltur•l a• r••t•t•d 12
The Pentecost thurch- La Peplnlere Blmiln8ham Year Ended 29 February 2024 Charfty No 1126958 Noto 2 2.2 INCOME Ac¢ounllng pollcle$ rhls standard lisl ofaccountingkk)Ikies h8s been app ty the chanty &x¢opt lor tIKJ8o ed "No"or'N/a". Whern 8 dn78ronl or addit)nJlKohas been arbthl th6rt th is tl&laded in the box b81ow. R•eognltlon of Incorn• These 8re hc4udod in tho S18t8m8nt of FWla1 AC11tlS {SoFAI the charity bKom8s entitl to the resourcos.. it is l•ly than not thai th• trusiaos WIH recefv• thè r&souf¢o8', s1 lh& rn•ry vdue can be moawrwj wth wffidont relbblllty. Thero has boon no offsettlng ol assets and lthbllllles. or Ineomo and expenses. unlèss rnqulred or pemitted by the FRS 102 SORP or FRS 102. Yes Nla Y85 No Nla Off••ttlng Y88 No Nla Grnnts 8nd (hM•thM are onty Inc[1•d In tho SOFA whgn Ihe gènoral incm u¢twla aro rn•1 {5.10 5.12 FRS102 SORP). In thg 86 of perform0 ro18ted grants, Inccmg nwst onty r8e¢>2nl8•d to the •xtgnl that Ihe chan'ty h•$ provldod Ihe specrflad gc)Js 8gNie•8 a8 entthmenl the granl onty o¢¢urn when Ihe perf0mnCe relaled conditlons are met15.16 FRS 102 SORPI. L8g8ctes are kndth1ed In the SOFA recelpt probats, Ihal is, thon thw8 ha8 been wl of wobèt•, th• •xe¢thor8 hav• •8t015hed Ihat Itre 8fe 8urnc4•nl 0888ts In the 0$1• 8nd any condlticrty 8ttg¢hfjd lo Iho legacy or• fjrfhor wilhln the c¢xthot of tho charlty or hove boon rneL Gr•nt• •nd dontlon• Yes Nla L•ga¢l•• Yos No Nla The charity has r•cofvod grants In tho r•pcdng porhjd Ye$ No Nla Gov•rnm•nt grnnt• GSft r8C8iV8t4e is included In lrtom• thoro [8 8 Vol ded&ralk)n from th& do. Any Glft Akl amnI r¥¢overed on a donatirm 1$ ¢on8ldored to t• part of thal glft 18 tr•al•d os an addit6M to th• same furxj as lh• inltkql don8tksn unles8 the <k)nor crf Iho tem of th8 apwl ho 8p8cthed othorn¥i8e. This Is onty Indud•d kn Iho SOFA the chththy has provKl8d the related gocds or serv3 or mel the pwtsmwico rn18led Yas No Nl8 Tox roellm• On don4tlon$ and ql Yes No Nla Contractual In¢om• Ind p•rform•ne• r•lat•d grant• Donated goc#Js aro MSUred at fatr vaue Ilh& omouni l(Y whkh the asset c[d be exthangedl ur4$ knpradcal to Yes No Nla Oon•t•d good• Tho cost of ony stock ol 9ocJs donated di¥th"txrtion to n8fician is deemed lo b& the f8if valu8 ol thcw gifts at the tKnè oftmr receipt 8ThJ Ihey 8ro recwlsed rèc8lpt. In Ihe repth'rbg ricj in th9 stocks are di81n.l. Ihay arè recogni8ed as an èxpense al lh• ¢aryin9 am(NJnt ol the $ittks 8t dtstrlbution. Donated goods fty wgale are me8$urod at falr value on inrtial recognilK*n. which Lg the expected prrnds frTrm sa l•ss lh• expocted ol ltr. aThJ rwised in 'InCne Yes Nla No N18 13
The Pentecost Churcfv La Peplnlere Birniln8ham Year Ended 29 Fetfuary 2024 Charlty No 1126958 from other lrndlng aetfvNies' ilh Ih Coffesfhxdwffj $tc¢k rec4Jgn¢sed in the bare sheet On ts se the v8luo 01 stock ts chafged agaSt.1nCDme from othw trading actlvltie$' and th• pr(KeÉds from sae are also recogni 8'lncom& from otherlojiry •(Jlwb"•g'. G(rf)ds donated lor oing use by th8 recC¥38•d as tsThJlbl• Ilxod assets and Included In the SOFA as inc4Jming rescwJTC45 fien roceivaikn. Yes No Nla Yes Nlo Gifts in kind for by tha charity Arn in tha SOFA Oonat•d ••r¥I and lacllltl•• DcThle<l S1¢•8 and lacmths or• Indud8d In th• SOFA when recelved at the value of the gfft lo t wovll•d Ihe value ol th& gift can rneasured Tel. Don Swvkes 8ndl8¢4rtl th•t ar• conwmed Immedlaloly ar• locognised as income wilh an èqUivOnt amnI rOcnIS•d Js an expenso uThJer the appnjpriato hSng In lh• SOFA Yes Nla Yes No Nla Yes No Nl Support ¢o•t• Th8 vdu• d any ¥duntsry W rgc•h•d18 rKrt KKaLtd•d tho •cGoun twl L8 described in Ihe Iru$te•$' 8nnual rwcrt Y88 No Nl V•luTrt••r h•lp Yo$ No Nla Incom• from Int•r••t. TNs1s knClUd In aco)unls ¥th•n racelFI L8 prob4b roy•ltl•8 ind dlvld•nd• •rK1 •nK)unt r¢¢efv4bb ¢an bo m¢asumd f8118bty. Incom• from momb•r4hlp 8ubxrlpUon• Yes No Nla M•mb8r8hip $ubscr¥)tw r&e4ivad In tho Mturn ola gfft am re¢ogniMd in DM•tKJns 9Th1 L•98¢i•8. M•mbarnhrp subs¢18 vthkth pl8 a rrtsmbw th• h1 to ThI¢•5 OT other bfits 8re Ir oarned Irom Ihe provi61on olgc4)ds and seNe4s 86 irKIN fmm chaFllablo lMt. Insurnnco daims are onty induded vi tho SOFA when th• general Income r8cognthn crrterfa aT8 m8115.10 to 5.12 FRS102 SORPI aryj ore kncknled as an iiern of other incom• in thè SOFA. in¢lude8 any realised or unrealised gains or10$8tr8 on the sakg ol InvosbM•nts and any gain or loss rosulbng from r8valulng inv¢$tments to maat V8bJg at the the Yes No Nla Yo$ No Nla 8•ttl•m•nt of In•urnnc• ¢lalms Yes No Nl Imi•stm•nt galn• and 14
The Pentecost Churth- La Peplniere Blmilngham Year Ended 29 February 2024 Chartty No 1126958 2.3 EXPENDITURE AND LIABILITIES LS•blllty recognlljon Liqbllllles Are 18c4Jgnised whwtr rt Is more than not Ihat there is 818gd or construclive oblfigats)n committing lh8 th8rity io pay out resources and the aNwnt of tho 0¢gatIon can b¥ m8swed reason#È4• c8rtainty. Support cosis hava btrn alocaied between govemance sts arhj other gUPPOrt. Go¥wn8¢ Costs ct¥Trprfso 81 )sts Involving publk ol the ctharity its ¢omFA4nc• with M9ulabon and goxl pr8ctK. Supwt ¢osl$ Indudo ctraI fvndions #nd hava b8on •llocated io 4¢tivlty cosl CalegCw on a ba&8 consistent wrth Ihe ¢Jse of rewr¢o$. 99 albcating prowty ci)sts by fflocy 8r88S. Cl capit8, 8t8ff o)sts by th& sp1 and other Costs by th8ir usage. Where the d)aiity glves a grant conth1$ for lis P8yment belng a specth¢ I1 ol ry1ce or oulwl to bo provId, such grants are onty reo)gnlsad in tho SOFA oncè lh• r8pt of Iho grant ha6 provthj th• w)•cafiad 8ervt¢e w tput. Where thoTe ar• no c>ndttioM 8ttaching to the grnnt thal enables the doThx charlty to reoltsttalty aNrid th ¢cfflmilm8nt. a IWIty ful fundKw otdJ8tlon mu$l Yes Yes Nla Go¥•rnaK• •nd Support cost• Yes No Nla Yo$ No Nla Grants wllh p•rformanc• condlllonl Grnnts p•y•bl• wlthout p•rformanc• ¢tsndltlon No Nl8 Th8 ¢h8rity mado no redundancy p8yfflonts durfrwJ tho ropn9 p8rt¢d. Yes No Nla R•dundancy ¢o•l No maiorfal Itern ofd•f•rr•d hKaTh ha8 bo kndud the accnIs. Yes No Nla D•hrr•d lrtom• Yes No Nla Cr•dltorn The Chaty has creditor3 wh¢h •r¢ MSUnd at 98lllèm)I orrthnty I• any Irade thscounts A118bllty18 m8a8Ufod On re(witlon al Its hlstod¢al cost •nd then srtJwu&ntty measure(l al Ihs best timate of the am¢yJnt reqLlr•J to sottle the oblpkn •1 th• roFrtIrq ProvS•lon• lor Ilabllltl•s Yes No Nla The tharity 8¢¢(wnts for basic finala1 nstrww¢ts on Inltial 0gn)n as per pafagr4)h 10.7 FRS102 SORP. sub5&qlnI masurgment15 as per par8waph8 11.17 to 11.19. FRS102 SORP. Ba¥1¢ fln*nclal Instrum•nt• Yes No Nla 2.4 ASSETS Tanglbl• flx•d •si•ts The are caytslis•J Ktlwy can be used ts rywx• than for u•• by ¢h•rlty year. ar ojsl al le881 £50 Yes No Nla Thoy are valued at cost. Thg dgpr8cl8ts)n rales aTrJ m¢lhods used are dls(kned rth 62. 15
The Pentecost Church- ia Peplnlere Blmln8ham Year Ended 29 February 2024 Charmy No 1126958 Intariglbl? flxed 0¥8•t• Tho charity has InlaNJbl8 fixfjd awts. ihat . rth- monetary assets that do rKJt have phy$tsl substanc• but a Identifiatr aThJ are contromed by thts ¢harty Ihrtyjgh custody or legal rigls. The arnorbsalijn rale3 and m•thod8 UBed are disch) In nole 9.5 Yes No N18 Yo$ No Nlo TPY are at C¢5t. H•rltg• 414•ts The charity has herila9è assots. th81 1$. tvtrmon•tary assets vhth hi$ttyt, artLslk. $¢?•nlthc, t¢chr94C1. gwliysk81 or envirmmonl 4U8liti88 Ih81 are Tr1¢j 8nd malntained princIpaY thdr corrtritJtNJn to knOwdge and cullure. Tho deweclaljc rates aThJ mgll¥>Js used 88 d16do8od in noio 9.6.1.4. Yes No Nla Yes Nla Th•y orn valued al co8L InvMtm•nl• Flxod 8ss•t Inv•8tments kn qLM•d $hwes, hded b¢¥)d• ond sim¢l8r Invesbnents a valued 81 Iniliolty 81 $1 and •ubwuenty #t fatr Ilhfj market valu8181 the year •nd. Th• same Irealment is applbed lo unlisted investment8 unl&s$ falr ¥u0 canrKJI be me8sw8d Tell8tty in CA 11 L8 mea8uTed al cost less impalrynent. Investments lor res•le or pen¢iNd tholr sakn and ¢ash gnd ¢agh •qulv8l•nts wilh a matwity d¥to Of1 than I Y88r 8r• Iro01gJ 4$ curronl a1 Imiestsngnts Yes No Nl8 Yes No Nl8 Stocks and work In progT•88 Stcd8 held k as part ol lrnd• 4m Measu( at the loww or ¢rAI or n•1 lo1$• val. Y88 No Nl8 GocJs or rVIc¥S as pwt ol a charilab a¢tsvily mea$ured 41 net rea11s0b vth• ba84d cffj the •wv6co polenb.el ovkled by ftem8 ol SICK Yes No Nl& WO kn propss 1$ valued At c(ot ILW any fa88b1• lou Ihat t& lthety io oCT on th• conlr8cL Yes No NIA Debtors Ilndudlng trade dèbt(M¥ and knAns rfvabl81 aro m•8sur•d on Init1 fg¢¢gnllK¢n at 8etl•mgnl oft¥)unl any tr8¢Jg dtso)unts or gmounl adv8nced ty the ¢h8nty. Sub5equenlty, they are measured at the cash or oth&r cjer81Th expecied io be receiv8d. Th8 ¢h8dty ha5 has invèstrnonts wfiich li hdds res or pendkng Ihair 8nd cash 8nd rash eqvwaenls with a maturity dal8 less thbn one year. These Indude cash deposit and cash equlva16nts with maturity date of18ss than y¢ar hold lor Hiv¢stment piirFwg r8ther than to m•8t $trwyt term cash c(vnrnrfrngnts as tY 1811 du•. Yes No Nla D•btow• Yes No Nla Currerit ••8•t Inv•stm•nt• No Nl8 They are valued at law valts8 •XC4Pt where thty quaNfy as bas1¢ finanoal instruments. 16
The Pentecost Church- La Peplnlere Blrmingham Year Ended 29 FeUary 2024 Charty No 1126958 POLICIES ALIOPTEO ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE 17
The Pentecost chur La Peplnlere Blfmln8ham Year Ended 29 February 2024 Charity No 1126958 1•24 2029 U•rMtil¢i•d IRC•W l¥•d• Prlor YMI D•n•ll•M Iw4¢14¥'. Dw•iorswl ifts I)ttAItt JBJ34 .4SS Cw49T*spmKd•Jby lJ211 Trt 92J22 Jw C#Mr T•1 Olhr 11101ft9 T•1 r• l•p•r41• othr: Irto in)TM T•141 TOTAL IIICOIIE 93.168 83,730 18
The Pentecost churc La Peplniere Blrmlf8ham Year Ended 29 February 2024 Chartty No 1126958 Not• 4 11a1• ol •xpndllur• 2024 2023 Unmtrlctsd ndi R•strl¢l•d Incon fvnd• Endowm•nt lund• An•lyJl8 Totsl fund• Prlor y•ar Expondlturn Travel & Subsistenco on charltsbl• expenms Rent Repaws & MainiMae Insura Prinllng,Fostsg8 & Srak)n8ry TralnirvJ Semlngrs & Wortshops Teleph )Lmtary Foo {te 5) 753 14.950 5.475 753 14.950 5.475 2,49) 15.C 6.154 293 293 8,300 9,825 1,575 19,312 1,S75 19.312 1,gJO 16,474 9,321 83 1,995 Sundry Exp8ns•s De[lat Bank Chwg88 Llghl and h881 Totsl •Xp•ndIrn )n ¢harfl•bl• •c15vltl•• 393 5,556 393 63.951 63.951 62.922 Not• 5 D•to11• ol e•rtaln It•mi of •xp•ndttu 5.1 F••• for •xamlMtlon ol th• accounts 2024 2023 Independent gx8mlnor'$ faes Assuran servlces other than iNleptrtht •x8mlnalb)n Tax athisoryloes Other fe&$ (for examtAe.' fmanew advk. c(N¥sull8no. accountancyaoTriceg} pabj 750 750 825 750 19
The Pentecost churc La Pepiniere Blrnilntham Year Ended 29 February 2024 Charlty No 1126958 Note 6 Tanglblè Ilx•d ••Dts &1 or v•lu•llon Fr••hold Oth•r land & land & bulldlngs bulldlng• Pl*n( Flxture machln•ry fittlng¥and •nd motor •qulpm•nt v•hlcl•• Total Al the b¢ginnlr¥3 Oft yo¥ Additi(3 Rthelualkx Dlsposais Transfors ' Al end of th8 year 2 Depr•clatlon •nd Impalrm•nts 29.223 28.638 1.026 57.859 1,411 25% RB 25% RB Al b6ginnlng of tho year rJ5posals Deweclallon Impairment Trdn81ws' Al and ol th8 ye I5,WJ 14,336 29,89S 3.512 &3 Not book vJlu• N8t book ufj al the beg'nr4ng of1 ye¥ Net lelue 91 the 8TrJ d th8 year 13.664 14.X 27,964 10,536 11.495 22.031
The Pentecost churc La Peplnlere Blrmlngham Year Ended 29 February 2024 Charlty No 1126958 Ilot• 7 x¢n¥lB 4nounts tslmno du• all•rmor• 2924 2023 l•l•d orkn¢* 1.51 2,1 Ind llY 974 3.164 1.14J Cath at bank •nd In h•nd 2Q3 Short t•mi calh Inv•kn•Trl• Ih4n 3 month• m•tyrtty dAt•) Short t•mi d•Pot• C••h ot bank •nd on hand Oth•r Totsl •4.917 ,069 94917 56,089 21
The Pentecost Church- La PepIn1e Blmiln8ham Year Ended 29 February 2024 Charlty No 1126958 Note 10 Debtors and prepayments IQI Analy51s of debto 2023 Trade debto Prep•yments and a¢¢nO Income Other debtors Totsl