The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Registered Charity Number 1126958 Report of the Trustees and Unaudited Financial Statements for the Year Ended 28 February 2025 for Th• P•ntèCO8t Church- La Papiniere Bimiingham Bertins Limited Chartered Certilied Accountants 1* FIr. 31A Grove Lane Birmingham West Midlands B219ES
The Pentec05t Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Contents Report ofthe Trustees............................... Roference and administration details . Nam•s of the charity trustees who manage the charity.....-..........-.......-..-...-................................... Names and addresses of advisers........... Structure, qovernance and management.......... Description of the charity's trusts . Objectives and activitios.........................................................................................-...................-.......... Achievèmonts and performance............................................................................................................ Financial review............ Review & Progress.............................................................................................................. . ............. Re¥¢rv•s Poli¢y................................................................................................................................... Declaration........................................ Indopendent Examinar's R8port................................................................................-....-..... Respectiv? ro$ponsibilitlo$ of trustees and •xamlner..................................................................... Basis of indgpendont examiner's statemont........................................................................................ Independent oxaminorfs statement .. Statement of Financial Activities Balance Sheet.................................. Notes to the FSnancial Statements.
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Report of the Trustees The Trustees present their repN)rt with the financial statements of the charity for the year ended 28 February 2025. The Trustees have adopted the provisions ol the Statement of Recommended Practice ISORPI 'FRS102 as introduced on the 1 January 2016. Reference and administration details Name5 ofthe charitytru3tee5 who mana e the charity Dates acted If no¢ for whol¢ year Nam• of wrson lor body) entStled to appolnt Iru5to0 bfan Trust¢• name offi Ilf any) Revd Roger Ndosimau Chairman Rose Kalunga Nyola Rarh8p.l Kifinxmpnp Lemvoka Basali Eiondo Francisco Bwela Esperance Bonina Vice Chaiman e.r•l8ry RIgnI nn .71 01 ?0?5 Tfeasurer Trustee Trustee Resigned on 31.01.2025 Names and addresses of advisers Type of advlser Name 8erlins Limited Dharmendrasinh Chavda Accounlanls Address 11¢ Floor. 31A Grove Lane. Bimingham. B21 9ES Robby Chana 1° Floor, 31A Grove Lane, Birmingham, 821 9ES Structure, 8overnance and management Description of the charivs trusts Type of goveming document Conslilulion How the charity is constituted Association-member of the Board of Trustees Twslee selection methods The trustees are elecled by the members.
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Objectives and activities The principal tsctivity of the church during the year. which has ramainad unchanged from previou$ years, was that of the advancement of Chrislianily, and integration of educational activities for children, youth and adults in accordance with ils conslilulion. During the year all the major functions and festivals were celebrated in accordance with Govemmenl guidance. Easter parties, weekly Sunday prayers in the church, weekly educational classes for the children, youth and adults were held with careful precautions to take accounl of the effects ol Ihe pandemic. We 51nGerely thank the Mana9ing Committee, Devotees and the tutors for their co-operation and support who work effortlessly on which the achievement of the aims and objectives of the charity depends. Achievements and performance This year was another exciting and yel challenging year for the church. We are proud of the work we accomplished last year and are thrilled lo share our achievements with funders and other stakeholders. Throughout this year we have been consislenlly working within the community. lo continue lo give back and support lamilies and individuals lo the best of our abilily. More importantly, with the huge increase in cost of living, daily e55enlials such as eleclricily. gas and food prices (J"usl lo name a few) have massively increased over the month. This is a challenge we have lo deal with as an organisalion ourselves. We had to make difficult decisions Ihroughoul Ihe year lo direct our attention and resources lo key and priority caus8S. As a custom our food bank project continuously runs Ihfoughout the year.11 is an important aspect ol our organisalion. To provide food to families and all those in thé community who are experiencing financial hardship. In 2024-2025 we partnered with DHL lo deliver a food distribution program which this project was extremely successful as we were able lo bnng aid lo many homeless people. During the Christmas and new year period we fed a lol of the homeless people within the city cenlre. We would like lo thank once again. Local giving, OHL and other associates. from bollom of our hearts. with their pivotal role and support, these project have been great success. During the Christmas and new year period we fed a lol of the homeless people within the city cenlre. Young people are an essential part of whal we do. We have a huge passion for the young people. In 2024- 2025 we pul logelher several key programmes for young people. We pul together several workshop programmes largeling youth crime and gang culture. We delivered workshops around it. we had professionals come in and deliver talks around the subjects. The young people also had an opportunity to explore career options that they would like lo eventually go into. Furthermore, we have given the a few young people the opportunity lo gain skills with after school program every week , also lo be media trained this covers a range of areas such as videography, photography. sovnd engineenng and they have been trained on how lo use updated software's. Something that we included in 2024-2025 is biblical studies for young children. Who come in twice a month and are laughl by our dedicated team of volunteers. 2024-2025 was an overall sUC$Sful year for The Penlecost Church La Pepiniere. We were able lo bring aid and support lo households across our community. Many young were equipped and empowered lo be as successful as possible. We hope do achieve a lol more in the year 2026. We had a change in the management committee. the secretary and one of the trustee left the church, as they have moved lo different towns and was difficult for them lo honour their services lo the church. We will be holding a general meeting in 2025-2026, date to be decided lo elect a new secretary and truslee. The vice chaimi8n came forward lo act as a secretary until the general meeting. The existing trustees will fulfil the duties as well until the general meeting is held.
The Pentecost Church- La Pepiniere 8irmin8ham Year Ended 28 February 2025 Charity No 1126958 Financial review Review & Progress The incoming resources during the year amounted to £78.07612024'. £97,622) and expenditure including depreciation amounted lo £75,74312024. £63.951 I leaving a surplu5 of £3, 106. The Slalemenl of financial activities are shown on page 7 wilh relevant noles there on pages 9 10 22. Reserves Policy The Trustees review the reserves policy which indude a consideration of the nature of the income and expenditure stream, the requirements lo match Ihe variable income with fixed Commitments and a consideration of the nature of the reserves. As a result ol this review il will be noted that al the end of the financial year on 28 Febwary 2025. the charity's combined unrestricted and reslricled funds amounted lo £118,21012024." £115.1041 with increase in reserves dunng the year by £3.106. The balance was concluded lo be an adequate figure lo allow the charity lo be managed efficiently and lo ensure that sufficient resources were available lo provide uninlerrupled services in the lulure. Declaration The trustoos declaro that they have approved the trustèes, report abov•. Slgnod on behalf of tho charity's trustees Signatur0{8) Full name(s) Posltion leg Secretary, Chair. etcl Revd Roger Ndosimau Rose Kalunga Nyots Chaiman Vice Chairman Date
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February2025 Charity No 1126958 Independent Examinerfs Report Respettive responsibilities of trustees and examiner The charity's Iruslees are responsible for the preparation of the accounts. The charity'5 Iruslees consider that an audit is not required for this year under section 144 of the Charities Act 2011 Ilhe Charities Acll and Ihal an independent examination is needed and l am qualified lo undet1ake the examination by being a qualified MaMr of Association of Chartered Certified Accounlanls IACCAI 11 is my re5ponsibilily lo.. examine the accounts under section 145 of the Charities Act. lo follow the procedures laid down in Ihe general Directions given by the Charity Commission (under section 145(5llbl of the Charities Act. and lo slate whelher particular mallers have come to my attention Basls of Independent examlnerfs statement My exarninalion was carried Dul in accordance 'Nith general Direclions given by th8 Charity Commission. An examination includes a review of the accounting records kept by the chanly and a ts)mparison of the accounts presented with those records. 11 also includes consideralion of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as lo whether the accounts present a 'lrue and fair. view and the report is limited to those mallers sel out in the slalement below. Independent examlner's ststement In connection with my examinalion, no matter has come lo my attentn other than Ihal disclosed below. which gives me reasonable cause to believe that in. any material res¢1, the requirements.. lo keep accounting records in accordance with section 130 of the Charities Act.. and lo prepare accounts which accord with the accounting records and comply wilh the accounting requirements of the Charities Act have not been mel., or 2. to which. in my opinion, attention should be drawn in order to enable a proper und8rstanding of the accounts lo be reached Sign. Date: Iql Dhamendrasinh Chavda Relevant professional qualification{s) or body lif any): ACCA Addross: 1st Floor, 31A Grove Lane Bimiingham B21 9ES
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February2025 Charity No 1126958 Statement of Financial Activities for the Year Ended 28 February 2025 2025 2024 R8Strithd incre Endo#m•nt lund¥ lund$ Unrnarict•d lunds Prior year nd$ R•comm•nd•d cat•gori•s by activity Totsl fiJnd$ Incoming re1¢•$ (Note 31 Incom• and •ndowments from.. nations and leoacies Chaniatqe aciiwiies Oiher IradirYJ actilieS hsimIn19 Separate Mat81 item of irtrrne Oth Totrl ?.7AR 78.076 773 76.061 2.788 78.849 98.1f R•urG•••xp•Thd•d Illots 41 Exp•ndltur• w: Raising Chanlat4e actNilN85 Separale rtem clexptr¢¥ Oth Total 75.743 75,743 619S1 7S.743 75,743 Invemont g#lnllo¥ Nel gainslllossesl on Inlm¢s N•t incom•llexp•nditur•l Eytraordinary itèms Tronrn b•tsv•èn frjnds Other ro¢ognid gain&lllo•¥'. br t Gkonly s ovm oth gainslllossesl Netmov0mtin funds 318 3.106 34.215 318 2.788 3.106 34.215 318 2.7 3.106 34.215 Roconciliation olfund¥ iolai oroughl for&[d Toki fvndseYl•d forwaffjl 29.011 31.793 115.104 118,210 80,889 115,104 86.411
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Balance Sheet As •t ZJ 1015 2025 2024 Llnrestrth& hthnd¥ fun(l• Totpl thi• 70ts1 lat Intangibl•assql¥ Tan9itsl• INot• 11 I&S24 1&S24 22,031 Toial i•ts 1$.$24 11.524 22.031 Inv•itm4nlS C41h 41 b4nk and In h4nd INoi• 81 Tot41 ¢urr•ni 4$•• 102.334 1.002 94.gT$ 102.334 1.Q•2 94,916 Cl•dItl.. imounth lillrvJ du• wlthln o i.no 1W.fjQ4 101,M6 93.073 Totyi l•u ¢urr•nl 111,210 11104 Cr•dltorn". f4lllng du•4ll•r¢J r INbt 71 Pro¥l¥lon• Iw Il•blltt Total n•t441•ts 0¢ lknblllW• 117.12 111.210 Fund ol th• Ch4rlty R•sirlci•d InEom• {Noty 11} UnrMtr4rlKI lund J1.7 31.799 29.911 10.411 o•J TO1 lund 31.799 118.210 119.IQ Th• Financ1 st•t•m•nt• w•r• 4pwo¥•d tyth• Bv•rd olTr¥Non IS MJylOZS•wJw••lgMd on It5 beh•K by.. R•¥d Roger N ¢Ir o$lma R¢)5• Kalupa N> Chairnr
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Notes to the Financial Statements Note 1 Basis of preparation This se¢tiTon should be completed by all charities. 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised al cost or transaction value unless olhefwise slaied in the relevant nolelsl lo these accounts. The accounts have been prepared in accordance with". the Statement of ReGommended Practice.. Accounting and Reporting by Charities preparing their accounts in a¢¢ordan¢e with the financial Reporting otandard applicable In the UK and Republic of Ireland IFRS 1021 issuèd on 10 July 2014 and with. and with. the Financ1 Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and with th8 Charities Act 2011. The charity conslilules a public benefit entity as defined by FRS 102. 1.2 Golng concern If there are material uncertainties related to events or conditions that ¢ast significant doubt on tho charity's ability to continue as a going concem. please &wovide the following details or state "Not applicable.; if appropriate.. An explanation as lo those factors that support the conclusion that the charity is a going concem., NIA Disclosure of any uncertainties that make i NIA the going concern assumption doubfful., Where accounts are not prepared on a going concern basis, please disclose this lacl together with the basis on which the Iruslees prepared the accounts and the reason why thg charity is not regarded as a going con¢ern. N/A
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 1.3 Change of accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. Yes. -Tick as appropriate No" Please disclose.. (i) the nature of the change in a¢¢ounting policy,. NIA (li) the reasons why applying the new accounting policy provides more reliable and more relevant information.. and NIA (111) the amount of the adjustment ft>r each line affected in the current period. each prior period presented anrl thp Aqorpgatp amoijnl of thè adjustment relating to periods b•for• those presented, 3.44 FRS 102 SORP. NIA 1.4 Changes to accounting estlmates No changes lo accounting eslimales have occurred in Ihe reporting period13.46 FRS 102 SORPI. Yes. No. -Ti¢k as appropriate Please disclose.. (i) the nature of any ¢hang•s.' NIA (11) the effect of the change on income and expense or assets and liabilities for the Cuent period." and NIA (iii) where practicable. the effect of the change in one or more future periods. NIA 10
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 1.5 Material prior year errors No materia5 prior year error have been identified in the reports.ng penod13.47 FRS 102 SORPI. Yes. -Tick as appropriate No" Please disclose.. (i) the nature of the prior period error.. NIA (li) for each prior period presented in the accounts, the amount of the correction for oach account line item affected,. and NIA (iiij the amount ol the corre¢tiTon at the beginning off the éarliest prior period prosent6d in the accounts. NIA
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Note 2 Accounting policies Please complele this note when fw51 reptyting under FRS2102. Sedn 35 of FRS702. requ8$ 3 conc111atos to be presented. If all are appljcable. 2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Plèase provide a description of the nalure of each change in a¢¢ountlng policy None R6con¢ilation of lunds perprevious GAAP to fvnds detwmined under FRS 102 Start of End of period period Fund balan$ as proviously stated AdJustm•nts.' Fund balan¢t a$ rtal¥d Reconcllatlon ofnet InCoM(neI expenditur•) per prnvlous GAAP to not in¢omd(n•t oxpendlture) under FRS 102 End of p•rlod Nfrt incomèll¢xp•ndlturo1 as pr•vlously stated Adjustm•nt$.- Pr•vlous period net Incomollaxp•nditurel as rutatod 12
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Note 2 2.2 INCOME Accounting policies Th15 slandard list of accounting poli¢ies has been appld by t1 ¢harity excepl for those tffcked "No. or 'Ni'a' Whgr8 a dilfereni or addl1nalpolICY has been adopted then Ihis is detailed in Ihe box below. Recognition of in¢ome These are included in the Statement of Financial klivilies ISOFAI when.. the charity become5 enlilled to the resources". il is more likely than not that the Iruslees will receive the resources". and the monetary value can be measured with Sufficient reliability. There has t)een no offsetting of assets and liabilities. or ineome and expenses, unless required or permlled by ltte FRS 102 SORP or FRS 102. Yes No Nla Yes Nla Off$¢tting Grants and donations are only inclutjod in tho SOFA whcn the general income recognition ¢rileria are mel15.10 to 5 12 FRS102 SORPI. In the case of perf¢ymance related granls, Income mLtsI only be reccgnised to the extent that the charity has provided the specified goods or services as enlivemenl to Ihfj grant only occurs when the performance related conditions are mel15.16 FRS 102 SORPI. Leoacies are included in the SOFA when receipt is probable. that is, when Ihere has been grant of probate, Ihe executors have ¢stsblished that there are SuffiCnt assets In the eslale and any conditions attached to the legacy are either within the control ol Ihe charity or have been mel. Yes No Nla Grants and donations Yes No Nla L•gacle8 Yes Yes No Nla Gov•rnm•nt grants The charity has r8ceived govemment grants in Ihe reporting perio(1 Gift Aid receivable is Included in income when there is a valid declaration from the donor. Any Gift Aid amounl recovered on a donation is considered lo be part of that gift nd Is Irealed as an addilion lo the same fund as the inilial donalK)n unless Ihe donof CK the terms of the appeal have specrfied otherwise. This is only included in the SOFA once the charity has provided Ihe related gc**ls or services or mel (he perforrnance related con¢Jrtiofis. Tax reclalms on donations and glfts Yes No Nla Yes Contractual Incom• and p¢rfomiance related grants No Nla Donated wds are measured at lair valtje Ilhe amount for which the asset could be exchanged) unless impractical lo do so. Yes No Nla Donat goods The cost of any stock of gcS donated for distn"bulion to beneficiaries is deemed lo be tho fair value of those gifts al the time of theif feceipi ar they are recogntsed on iecetpl. In the reporting pwiod in which the stocks aro distributed, they are recognised as an expense al the carrying amount of the 51ocks at distribution. Donated goods fc¥ fesale are measured al fair value on initial recognition. which 15 the expected proceeds from Sale less the exCle costs of sale. and recwised In 'lncoffle Yes No Nla Yes No Nla 13
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 from other trading activities, WTth the corresponding stock recognised In Ihe balance sheet. On Its sale the value of slo¢k Is charged against'lncome from other trading aclivilies, and the proceeds from sale are also recogn15ed as'lncome from othef trading activities.. Good5 donated lor on-going use by the charity are recognised as tangible fixed as5els and Induded in the SOFA as Incoming resources when receivable. Yes Nla Yes No Nla Gift5 Iri Kiii(J fur Y Ilie Llii*iily tllL¢u¢JwJ li) Uie 8vFA as Income from donations when receivable. Donated services and faciliti8S Donated Services facilities are included in the SOFA when received at the value of the gift lo the charity provided Ihe value ol the gift can be measured reliably. Donated servKes an(1 facilities Ihal are consumed immediately are recognised as income with an equivalenl amount recognised as an expense under the appropriate heading In Ihe SOFA. Yes No Nla Yes No Nla Yes No Nla Support cosls The charity has incurre(J expenditure on supp1 costs. The value of any voluntary hdp received is r1 induded in the ac¢ounl¢ bul IG doscribed in the truslee8' annLtal report. Yes No Nla Volunteèr h•lp Ye5 No Nla In¢om• from into108t, This is includèd in the accounts when receipl is probablo royalt1•8 and dlvld•nds and the amount receivable can be measufed reliably. Income from membèrshlp subscrlptlons Yes No Nla Membership subscriptions received in the nature of a grft are recognised In Donations and Legacies. Membership subscriptions which gives a Member the right lo buy services or other benefils are recognised as income earned from the provision of gjods and services as income from charitable activilies. Insurance daims are only trKlv¢Jed In Ihe SOFA when Ihg general income recognilion criteria are mel15.10 10 5.12 FRS102 SORPI and are induded as an ilem of other income In the SOFA. This indudes any realised unrealised g8ins or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the en¢J of the yfjar. Yes No Nla Yes No Nla Settlement of Insurance clalms Yes No Nla Inve$tment gains and lo$s•s 14
The Pentecost Church- La Pepiniere BirminBham Year Ended 28 February 2025 Charity No 1126958 2.3 EXPENDITURE AND LIABILITIES Lii*bilily T¥¥ognitlon Liabilities are recognised where li Is mofe IlKeiy rnan noi that there is a legal or constructive obligation ¢omrnitlirsg the charity lo pay out resoufces and the amount of the obligation can be measured wilh reason3t>le certainty. Support costs have been allocated beiween governance costs and olhef SUPPOrt. Governance costs comprise all costs involving publie accountability of the charity and 115 compliance with regulation and good practice. Support costs Include ceiilral fui)clions ariu Ii<lVV LI11 allocated lo aclivily cost categcKies on a basis consistent with the use of fesources. eg allocating property c0515 by floor areas. or per capits. staff costs by the time spent and other costs by theii usage. Where the charity gives a gfant th con¢Jitions lor 1ts payment being a specific level ol seryice oulpul to be provided. such grants are only recogn15ed in the SOFA once Ihe recipient of the grant has provided the specified service or oulpul. Where there are no conditions atlaching to the grant that enables the donor charily to realistically avoid the commitment. a liability for Ihe ftjll fundiro obligation mLtst be recognised. Yes Nts Nla Yes No Nla Govèrnance and support costs Yes No Nla Yes No Nla Grants with p8rforman¢• ¢ondtlion8 Grants payablt wlthout pèrfofman¢• condltions Yes No Nla R8dundancy Cost The charity made no redLsndancy payments during the r8ports.ng period. Yes No Nla O•f•rr•d Incom? No material item of defefred income has been induded in the aCnIs. Yes Nla Yes No N18 Cr•dltors The chaiity has ¢yeditors which are measured al settlement amounts less any trad8 dillts A liability is measured on recognition at ils historical cost and then subsequently measured at Ihe best estimale of the amount requirwj 10 5eltle the obligalion at the ieporting dale The charity accotjnls for basic financol instruments on initial recognition as pgr paragraph 10.7 FRS102 SORP. Subsequent measufemenl is as per paragraphs 11.17 10 11.19, FRS102 SORP. Provlslon$ for Yes No Nla Baslc financlal In8trum•nt$ Yes No Nla 2.4 ASSETS Tangible fixod assets for use by charity These are capitalised rf they can be used for more than one year, and cost at least £50 They 8re valued 81 cost. Yes No Nla The depreciation rates and methods used are disclosed in note 6.2. 15
The Pentec05t Church- La Pepiniere Birmingham Year Ended 28 February2025 Charity No 1126958 Intangible fixèd assets The chanty has Intangible fixed assets. that Is. non- monetary assets that do not have physical substance but are identifiable and are conirolled by the charity through custody or legal rights. The amortisation rates and methods used are dI5c105ed in note 9.5 Yes No Nla Yes No Nla They are valued at cosl. Heritage assots The charity has herrt8ge assets. that is. non-monetary assets with historic. artistic. scientific. technological. geophysical or environmental qualities that are held and maintained Fyincipally lor their contr1bulion 10 knowledge and culture The deprecialion rates and methods used as disclosed in note 9.6.1.4. Yes No Nla Yes No Nla They are value(J al w¥1. InVtmentS Fixed asset investments in quoted shares. Ir&1eO trx)TrSs and similar Investments are valued al initially al cost and subseqvenlly al fair value Ilheir market value) al the year end. The same treatment Is applie(J lo unlisle¢J investments unless fair valve cannol be measured relobly In which case It is measured al cost less Impairmefit. Investments held for resale or pendin9 their Sale and caah and cash equivalents with a maturity dale of less than 1 year are Irealed as Cufrenl asset investments Yes No Nla Yos Nls Stocks and work Sn progro$$ Stocks held for sale as part of non<haritable trade are m88sured at the lower or cost or nel realisable value. Yes No Nla Goods or services provided as pari of a charitae activity are measured al nel realisable valuo based on ihe Service potential provided by items of slock. Yes No Nla Work in progress is valued al Cost less any foreseeable loss that is likely lo occur on the contraci. Yes No Nl8 Debtofs {includin9 Irade debtors and loans receivable) are measured on initial fecognilion al settlement amount after any trade discounts or amount advancod by the charity. Subsequently. they ao measured al the cash or other consmderain expected lo be received. The charily has has investments which it hcAds Tor resale or pen¢Jing their sale an(J ¢ash and cash eqLJivalenls wilh a maturity dale less than Yes one year. These Include cash on deposit and cash equivalents wlh a maturity dale of less than one year held for inve51menl purposes rather than to meet short term cash commilment5 as they fall due. Yes No Nla D•btor8 Nla Current asset Investments Yes No Nla They affj valued al fair value exceDI Whe they oualrfy as basic financial instruments. 16
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February2025 Charity No 1126958 POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE 17
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February 2025 Charity No 1126958 Note 3 Analysis of income 7D25 Re5tiicled irKofft furds Endvwnnl tuntts funds Oon•iiohs and 9or4icrÉ& JLItS 3fj6 21lS 6Q.096 Lg3xi(s grspI0¥1¢ by errrrvi ollv"W. 11J8U 0988 Spor9¥¥8lrt o•Xed¢r#r DOed good5 75288 2788 71,075 97622 Ch4fii8bl• from 773 Y4 Oivid•J Ir¢offe Irtoft 7T3 Y4 Olh•r'. irto IfO)ffe Gafi0DdF5p00ff ai¥ible IIx8J W1grcY sown c¢ TOTAL Ificom E 76.061 78,849 g8.6 18
The Pentecost Church- La Pepiniere Birmin8ham Year Ended 28 February 2025 Charity No 1126958 Note 4 Analysis of exp•nditur• 2025 2024 Unreicted funds Restricted income funds Endowment funds Analysis Total funds Total fund$ Expendituro Tra1 & Subsistence on expenses Rent Repai & Maintenance Insurdnce Printing.postage & Stationery Training semina & Workshops Tp.Ip.phnnp. Accountancy Fee (Note 2.430 15.2 11.496 2.430 15,200 11,496 753 14.950 5.475 charitablo acti¥iti8s 293 6.650 6,650 8,300 1,655 26.419 5.508 82 6.303 1,655 26,419 S.508 82 6.303 1,575 19,312 SurKtry Expens8S Depreciation Bank Charges Lighl and heat Total expondlturn on charltable actlvltles 393 5,556 75.743 7S.743 63.951 Note S Dètails of cèrtain èt•ms of •xpendllure 5.1 F••s for examlnatlon of th• accounts 2025 2024 Indendent examinerfs lees Assuranc8 seNc9S Otr than audit or indBrewKJonl examination T8X 8dMs0ry fees Other fees Ilor example." financial consultancy, ¢0unlaY ser¥icesl BOO 750 855 1.655 825 1.575 19
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February2025 Charity No 1126958 Note 6 Tangible fixed assets 6.1 Cost or valuation Freehold Other land & land & buildings buildings Plant, Fixtures machinery fittingsand and motor equlpment vehicles Totsl Al the beginning of the year Additions Revaluations Disposals Transfers ' Ai end of the year 6.2 Depreclatlon and impalrniènts 29,608 29.662 59.270 29,608 29,662 59,270 25% R8 25Vo FIB Al beginniThJ ol the year Disposals Depreciation Impainnenl Transfers. Al end of the year 19,072 18,168 37,240 2,874 5,508 21,706 21,041 42,747 6.3 Net book valuè Nel book value at the beginNrKJ of the year Net be¢k *lu8 at the end of the year 10.537 11,494 22.031 7.902 8,621 16,523 20
The Pentecost Church- La Pepiniere Birmingham Year Ended 28 February2025 Charity No 1126958 Please complete thisnote if the charity ha5any creditorsor accrtsals 7.1 Analysls of credStors Arnount$ talling due within one year Arnount5 falling due after more than one year 2025 2024 2025 2024 Ac¢rua18 lor grants payable and ov•rdr¥lt• Trad• creditor¥ Paymènts receSvvd on account lor contract8 or p•rtormanc8-r8lat•d yrants Accruals and defèrrèd incom• 1.730 1,575 Taxatlon and •g¢ial ••curity Oth•r cr•dltof$ Tolal 1.730 1.575 Not• e Cash at bank and In hand 2025 2024 Short term cagh Inv•*m•nts I1•9s than 3 months m•fvrity dato) Short t•rm d•posllS C•sh al bank and on hand Oth•r Total 103,417 94,917 103.417 94.917 21
The Pentecost Church- La Pepiniere 8irmin8ham Year Ended 28 February 2025 Charity No 1126958 Note 10 Debtor5 and prepayments 10.1 Analysis of debtors 2025 2024 Trade debtors Prepaym¢nts and acuued tn¢ome Other debtors Total 22