The Pentec05t ChUrt￿ La Pepintere 61￿1n8h3rn Year Ended 29 February 2024 Charlty No 1126958 Rtyl*t•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 provi￿n$ 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 W*n ¢)IIIG• IW•nyl Revd Roggr Ndosimau Roso Kalunga Nyota Rachael Kfflnameno Lemvoka chaI￿an Vke chaim￿n Sguetsry Basali Etondo Franc6sco Bw•la Esperance Bonina Treasuror Trustee Tru$leg Names and addresses of advlsers Typ• of advli•r Berllns Limlled - £¢ounlanl8 Name AddM•• Dhamendra8lnh Chavda 1* Fkxx, 31A Grove L8￿. Binningham, B219ES Robby Chan8 1¥ Fk￿. 31A Grove Lano. Blnnlngham, B219ES Strurture, governance and management Descrlptlon of the chartvs tfusts Typ8 of govaming docjjmenl constitu1￿6 How the chartty is constituted AsgxialM)nthlemb8r of Ihe Board of Trustees Trustse 8ele¢lton methods The Iwstee$ 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 effc*tlessly on whlch the 8¢hlevwnant of the alms aThJ objectives of the tharlty depends. Achlevements and performance Throltghoul this yeai we have been cOn￿stentIY 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 IcK*I distribution$. for mombors of the publlc to u)me olong and collecl fotsJ11 they're in need of extra Supp￿1. For those that ¢J)uldn't atterKI, we galher8d 8 group of volunteers to deliver Ic(rtJ to the families and indivkluals that didn't have the possibility of attending. Thls sevA¢e wa$ 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 ￿8￿r 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 R￿eW & Pro8res5 The incomlng r8$0urces during the year amounted to £97,622 (2023.. £83,664) and expendiluie inclLsdin9 depreciation amounted lo £63,95112023.' £62.922) leaving a surplus of £34.215. The Statement of ftn8ncial activities are shown crf7 page 7 wAth relevant notes thera on pao8s 9 to 22. Reserve5 Pollcy The Tnjslees revlew the reserves pollcy whlch Indude a Conskl&ral￿n of th8 nature of tha Income and expenditure slr6am. th8 requirements lo match the varlabie income with fixed commitrnenls and conslderatDn of the nature of the ie5erves. As a result of th1$ r¢wew it w￿1 be noted that at the 8nd of the financial year on 29 February 2024, the charity's c¥)mbined unrestricted and resth'ded funds aft￿unted 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 effiC￿AllY 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 ch81m￿n 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$. and Seeking explanalK)ns from the trustees Gonceming any such matters. The Pfoceduros undertaken do not provhje all the evKlenco that would be required In an audll, and cA)nsequently no opinion Is glven 88 to whether tha accounts present 8 Iru6 and fal¢ vlow and the report Is lknlted lo those matters Bel out In the sLqtemenl below. Independent exarnlner's Statement In conneclton with my examlnation. Tr) mattor has como to my attention other than that disd¢xod b•k)w. which gives me reasonable ￿uSe lo bet￿Ye that in. any material respect. the requ1￿ments.. lo keep 8ccounling re¢ords in a¢wdanc8 With 130 of the Charitles Act., and to prepare accounts which accord vAlh the aLxounling re￿dS and comply wth the 8CCt)unllng requirements of the Chaiitles Act have not beèn mel; or 2. to which, In my opinlon. attenuon shwld be drn￿ In tyder to enabb 8 proper understsndlNJ of the a￿OUnt$ 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 fi￿0 Inwn• and •ndowm•nts Itom: .v¥ ch￿tatIO 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$5e51 ￿ irftABln Il•t [r*¢m•ll•xp•nth￿n1 &tr40￿1n4ry It•m• Tr•n*r• b•t*••n fvnd¥ Oth•r Trcowl*d galnrfilo#•* ly th8 chartly Othwgdnsl(th$•sl Il•imownwth fimds .515 ¥215 215 29,515 xys R•condllaOon of ,311 29.011 rotsi lund5￿4￿ 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 Ir*t•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 Recom￿nded Procllca.. Aceountlng aThl Rap￿Ing 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 J￿Y 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$e.' (IJ ¢ho n•tur• ol•ny changes,. NIA (Il) the 8ffoct of the change on Income and expense or assets and Ilabllltles lor the currenlperfod.. and NIA (111) whern practlcable. the offect oltho ¢hange In one or mor• futur• perlo(ts. NIA 10 The Pentec05t Church- La Peplnlere Blrmtn8ham Year Ended 29 February 2024 Charity No 1126958 1.5 Matsrlal prlor y•ar errors No material prlor year error have b88n identified In the rep￿tIng ￿0d (3.47 FRS 102 SORPI. Yos. No. '.Trk #s approwiate Pleas• dls¢los•.' (l) th• n•tur• ol tIM ￿orpert0d ofTOr, NIA (14 for •ach prforp•rfod pres•nt•dln accounts. the amount ol th• coryeetlon for ethch •¢¢ount Ilne Item •ff•ctsd,' •nd NIA (111) tho •mount orth• Coff￿(10n at th• bwlnnlng of the earllestprlorpwlodpres•ntod In th• a¢￿un￿. NIA 11 The Pentecost churc￿ La Peplnlere BIrni1￿arn Year Ended 29 February 2024 Charlty No 1126958 Note 2 Accountlng pollcie• Pl8889 complele when firstrgpothg uffttrFRS2102. Sedkn 35 ofFRS102. r8quims J rnCOnCAYlaUons to be pres8ntod, ff 8pplkabl•. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Pl•as• provld• • d••crfptlon of ¢h• nthr• of •ach change In OCGountlng pollcy Non• R•eondlallon of lunds p•rprnvknuJ GAAP to fvnds d•f•rniln•d und•rFRS 102 start of End of p•rlod p•rlod Fund b•l•n¢M •• pT•vlou•ly ¥tst•d AdJu•lm•nts.' Fund bahn¢• •• rn•t•t•d R•concll•tlon oln•t In¢omrfn•t •xp•ndhur•) p•rprnvlou8 GAAP eo n•t In¢om*(n•f •xp•ndliurn) und•r FRS 102 End of p•rfod N•1 Incom•ll•xp•ndhur•l a• prnilou•ly stat•d AdJustm•nts.' Pr•vlou¥ perlod ngt Incomg11oxpondltur•l a• r••t•t•d 12 The Pentecost thurch- La Peplnlere Blmiln8ham Year Ended 29 February 2024 Charfty No 1126958 Noto 2 2.2 INCOME Ac¢ounllng pollcle$ 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*)nJlKo*has been arbthl th6rt th* is tl&laded in the box b81ow. R•eognltlon of Incorn• These 8re hc4udod in tho S18t8m8nt of F*W￿la1 AC11￿t￿lS {SoFAI the charity bKom8s entitl￿ to the resourcos.. it is l*•ly than not thai th• trusiaos WIH recefv• thè r&souf¢o8', s￿1 lh& rn￿•￿ry vdue can be moawrwj w￿th 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, Incc*mg 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 perf0m￿nCe 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• •8t0￿15hed Ihat It￿re 8fe 8urnc4•nl 0888ts In the 0$￿1• 8nd any condlticrty 8ttg¢hfjd lo Iho legacy or• fjrfhor wilhln the c¢xthot of tho charlty or hove boon rneL Gr•nt• •nd don*tlon• Yes Nla L•ga¢l•• Yos No Nla The charity has r•cofvod grants In tho r•pc*dng porhjd Ye$ 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 am￿nI 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 ndttioM 8ttaching to the grnnt thal enables the doThx charlty to reoltsttalty aNrid th ¢cfflmilm8nt. a IWIty ful fundKw otd*J8tlon 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 rop￿n9 p8rt¢d. Yes No Nla R•dundancy ¢o•l No maiorfal Itern ofd•f•rr•d hKaTh ha8 bo￿ kndud￿ the acc￿nIs. Yes No Nla D•hrr•d lrtom• Yes No Nla Cr•dltorn The Cha￿ty has creditor3 wh¢h •r¢ M￿SUnd 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 obl*pkn •1 th• roF￿rtIrq ProvS•lon• lor Ilabllltl•s Yes No Nla The tharity 8¢¢(wnts for basic fina￿la1 *nstrww¢ts on Inltial ￿0gn￿￿)n as per pafagr4)h 10.7 FRS102 SORP. sub5&q￿lnI m*asurgment15 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$tsl substanc• but a￿ Identifia￿tr aThJ are contromed by thts ¢harty Ihrtyjgh custody or legal rigl*s. The arnorbsalijn rale3 and m•thod8 UBed are disch)￿ In nole 9.5 Yes No N18 Yo$ No Nlo TPY are at C¢5t. H•rlt*g• 414•ts The charity has herila9è assots. th81 1$. tvtrmon•tary assets vhth hi$ttyt, artLslk. $¢?•nlthc, t¢chr￿￿94C￿1. gwliysk81 or envirmmon￿l 4U8liti88 Ih81 are Tr￿1¢j 8nd malntained princIpa￿Y thdr corrtrit*JtNJn to knOw￿dge 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 qL*M•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 a￿1 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 lo￿1$•￿ val￿. Y88 No Nl8 Goc*Js or ￿rVIc¥S as pwt ol a charilab￿ a¢tsvily mea$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 f￿a88b1• lou Ihat t& lthety io oC￿T on th• conlr8cL Yes No NIA Debtors Ilndudlng trade dèbt(M¥ and knAns r￿fvabl81 aro m•8sur•d on Init￿1 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 c￿￿￿jer81Th 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 $trwyt term cash c(vnrnrfrngnts as t￿Y 1811 du•. Yes No Nla D•btow• Yes No Nla Currerit ••8•t Inv•stm•nt• No Nl8 They are valued at law valts8 •XC4Pt where thty quaNfy as bas1¢ finanoal instruments. 16 The Pentecost Church- La Peplnlere Blrmingham Year Ended 29 Fe￿Uary 2024 Charty No 1126958 POLICIES ALIOPTEO ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE 17 The Pentecost chur￿ La Peplnlere Blfmln8ham Year Ended 29 February 2024 Charity No 1126958 1•24 2029 U•rMtil¢i•d IRC•W* l¥•d• Prlor YMI D•n•ll•M Iw4¢14¥'. Dw•iorswl ifts I)ttAItt JBJ34 .4SS C*w49T**spmKd•Jby lJ211 Tr*t 92J22 Jw C#Mr T•1 Olhr 11101ft9 T•1 r• l•p•r41• othr: Irto in)TM T•141 TOTAL IIICOIIE 93.168 83,730 18 The Pentecost churc￿ La Peplniere Blrmlf8ham Year Ended 29 February 2024 Chartty No 1126958 Not• 4 11a￿1• ol •xpndllur• 2024 2023 Unmtrlctsd ndi R•strl¢l•d Incon fvnd• Endowm•nt lund• An•lyJl8 Totsl fund• Prlor y•ar Expondlturn Travel & Subsistenco on charltsbl• expenms Rent Repaws & MainiMa￿e Insura Prinllng,Fostsg8 & Srak)n8ry TralnirvJ Semlngrs & Wortshops Teleph￿￿ )Lmtary Foo {￿te 5) 753 14.950 5.475 753 14.950 5.475 2,49) 15.C 6.154 293 293 8,300 9,825 1,575 19,312 1,S75 19.312 1,gJO 16,474 9,321 83 1,995 Sundry Exp8ns•s De[￿lat Bank Chwg88 Llghl and h881 Totsl •Xp•ndI￿rn *)n ¢harfl•bl• •c15vltl•• 393 5,556 393 63.951 63.951 62.922 Not• 5 D•to11• ol e•rtaln It•mi of •xp•ndttu 5.1 F••• for •xamlMtlon ol th• accounts 2024 2023 Independent gx8mlnor'$ 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•Po￿t• 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¢¢n￿O Income Other debtors Totsl