## **BREAKFORTH EVANGELICAL CHURCH AND MINISTRY**
## **TRUSTEE REPORT**
## **FOR THE YEAR ENDED 31 JANUARY 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 January 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 01 January 2019).
## **Structure, Governance and Management**
The charity is a company limited by guarantee.
The Trustees and the directors, for the purpose of company law, who served during the year were:
## **Trustees**
Pastor Jeremy Ayo Majek Pastor Janet Olanrewaju Pastor Ajibola Caxton-Martins
## **Directors**
Pastor Jeremy Ayo Majek Lucille Ndiele Laura Majek Lawrence Ayomipo Majek
## **Risk Management**
The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Objectives and activities**
The charity's objects are to advance the Christian faith in any charitable way in which the trustees think fit, but not exclusively, through the medium of music primarily for young people in Oldham and the surrounding area. There has been no change in these during the year.
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities they should undertake.
1
## **Statement of Responsibilities**
The Trustees are responsible for preparing the report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2011 and the provisions of the governing document requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
The accounts were approved by the Board on 18 February 2025
## **Pastor Jeremy A Majek**
2
||**BREAKFORTH EVANGELICAL CHURCH & MINISTRY**|**BREAKFORTH EVANGELICAL CHURCH & MINISTRY**|**BREAKFORTH EVANGELICAL CHURCH & MINISTRY**|Charity No
(if any)|1128031||
|---|---|---|---|---|---|---|
||Annualaccountsforthe period||||||
||Period start date|01/02/2024|**To**|Period end
date|31/01/2025||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended**
**categories by activity**
**Details of own**
**analysis**
Note
**Incoming resources (Note 3)**
**Incoming resources from**
**generated funds**
Voluntary income
Tithe & Offering
S01
Activities for generating funds
Giftaid
S02
Investment income
S03
**Incoming resources from**
**charitable activities**
S04
**Other incoming resources**
Grant
S05
**_Total incoming resources_**
S06
**Resources expended (Notes 4-8)**
**Costs of Generating Funds**
Costs of generating voluntary
income
S07
Fundraising trading costs
S08
Investment management costs
S09
**Charitable activities**
S10
**Governance costs**
S11
**Other resources expended**
S12
**_Total resources expended_**S13
**_Net incoming/(outgoing) resources before_**
**_transfers_**
S14
**Gross transfers between funds**
S15
**_Net incoming/(outgoing) resources before_**
**_other recognised gains/(losses)_**
S16
**Other recognised** **gains/(losses)**
Gains and losses on revaluation of fixed assets
for the charity’s own use
S17
Gains and losses on investment assets
S18
**_Net movement in funds_**
S19
**Total funds brought forward**
S20
**_Total funds carried forward_**S21||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||-|-|-|-|-|
|||28,548|-|-|28,548.32|21,492|
|||5,444|-|-|5,444|3,935|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||33,993|-|-|33,993|25,427|
||||||||
|||-|-|-|-|-|
|||20,062|-|-|20,062|15,359|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||20,062|-|-|20,062|15,359|
|||13,931|-|-|13,931|10,068|
|||-|-|-|-|-|
|||13,931|-|-|13,931|10,068|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||13,931|-|-|13,931|10,068|
|||22,572|-|-|22,572|12,504|
|||36,503|-|-|36,503|22,572|
CC17a (Excel)
16/09/2025
1
## **Section B Balance sheet**
|**Fixed assets**
**Tangible assets (Note 9)**
**Investments (Note 10)**
**_Total fixed assets_**
**Current assets**
**Stock and work in progress**
**Debtors (Note 11)**
**(Short term) investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 12)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 12)**
**Provisions for liabilities and charges**
**_Net assets_**
**Funds of the Charity**
**Unrestricted funds**
**Restricted income funds (Note 13)**
**Endowment funds(Note 13)**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Note
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
F01
F02|**Endowment**
**funds**
**£**
F03|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|**Total this**
**year**
**Total last**
**year**
**£**
**£**
F04
F05|
|---|---|---|---|---|---|---|
|||2,393.97|-|-|2,394|2,906|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||2,394|-|-|2,394|2,906|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||10,666.58|-|-|10,667|19,667|
|||10,667|-|-|10,667|19,667|
||||||||
|||-|-|-|-|-|
||||||||
|||10,667|-|-|10,667|19,667|
||||||||
|||13,061|-|**- **|13,061|22,572|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||13,060.55|-|-|13,061|22,572|
||||||||
|||13,060.55|||13,061|22,572|
|||-|||-|-|
||||-||-|-|
|||||-|-|-|
||||||||
|||13,061|-|-|13,061|22,572|
||||||||
|||Signature||Print|Name
Date of
approval||
|||||JEREMY MAJEK||17/02/2025|
||||||||
CC17a (Excel)
16/09/2025
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:
- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);
- and with* **X** Accounting Standards;
- or Financial Reporting Standards for Smaller Enterprises (FRSSE);
- and with the Charities Act.
- [** except for the following].
_**Give details in this box if a different standard has been followed.**_
- -Tick as appropriate:
- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.
- ** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.
## **1.2 Change in basis of accounting**
There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).
_**Give details in this box of any material changes that have been made.**_
- § if no changes have been made to accounting policies then delete these words.
## **1.3 Changes to previous accounts**
No changes have been made to accounts for previous years (§§ except for the following).
- §§ if no changes have been made to accounts for previous periods then delete these words.
CC17a (Excel)
16/09/2025
3
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_**This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.**_
|**Note 2 Accounting policies**
**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or_**
**_additional policy has been adopted then this is detailed in the box below._**|**Note 2 Accounting policies**
**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or_**
**_additional policy has been adopted then this is detailed in the box below._**|**Note 2 Accounting policies**
**_This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or_**
**_additional policy has been adopted then this is detailed in the box below._**|
|---|---|---|
|**INCOMING RESOURCES**|||
|**Recognition of incoming**||These are included in the Statement of Financial Activities (SoFA) when:|
|**resources**||· the charity becomes entitled to the resources;|
|||· the trustees are virtually certain they will receive the resources; and|
|||· the monetary value can be measured with sufficient reliability.|
|**Incoming resources with**||Where incoming resources have related expenditure (as with fundraising or contract income)|
|**related expenditure**||the incoming resources and related expenditure are reported gross in the SoFA.|
|**Grants and donations**||Grants and donations are only included in the SoFA when the charity has unconditional|
|||entitlement to the resources.|
|**Tax reclaims on donations**||Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to|
|**and gifts**||which they relate.|
|**Contractual income and**||This is only included in the SoFA once the related goods or services have been delivered.|
|**performance related grants**|||
|**Gifts in kind**||Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the
amount actually realised.|
|||Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or|
|||distributed by the charity.|
|||Gifts in kind for use by the charity are included in the SoFA as incoming resources when|
|||receivable.|
|**Donated services and**||These are only included in incoming resources (with an equivalent amount in resources|
|**facilities**||expended) where the benefit to the charity is reasonably quantifiable, measurable and material_._|
|||The value placed on these resources is the estimated value to the charity of the service or|
|||facility received.|
|**Volunteer help**||The value of any voluntary help received is not included in the accounts but is described in the
trustees’ annual report.|
|**Investment income**||This is included in the accounts when receivable.|
|**Investment gains and**|**losses**|This includes any gain or loss on the sale of investments and any gain or loss resulting from|
|||revaluing investments to market value at the end of the year.|
|**EXPENDITURE**|**AND LIABILITIES**||
|**Liability recognition**||Liabilities are recognised as soon as there is a legal or constructive obligation committing the|
|||charity to pay out resources.|
|**Governance costs**||Include costs of the preparation and examination of statutory accounts, the costs of trustee|
|||meetings and cost of any legal advice to trustees on governance or constitutional matters.|
|**Grants with performance**||Where the charity gives a grant with conditions for its payment being a specific level of service|
|**conditions**||or output to be provided, such grants are only recognised in the SoFA once the recipient of the|
|||grant has provided the specified service or output.|
|**Grants payable without**||These are only recognised in the accounts when a commitment has been made and there are|
|**performance conditions**||no conditions to be met relating to the grant which remain in the control of the charity.|
|**Support Costs**||Support costs include central functions and have been allocated to activity cost categories on a|
|||basis consistent with the use of resources, eg allocating property costs by floor areas, or per|
|||capita, staff costs by the time spent and other costs by their usage.|
|**ASSETS**|||
|**Tangible fixed assets**|**for use**|These are capitalised if they can be used for more than one year, and cost at least £500. They|
|**by charity**||are valued at cost or a reasonable value on receipt.|
|**Investments**||Investments quoted on a recognised stock exchange are valued at market value at the year|
|||end. Other investment assets are included at trustees' best estimate of market value.|
|**Stocks and work in progress**||These are valued at the lower of cost or market value.|
|**POLICIES ADOPTED**|||
|**ADDITIONAL**|**TO OR**||
|**DIFFERENT FROM**|**THOSE**||
||**ABOVE**||
CC17a (Excel)
16/09/2025
4
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of incoming resources**
## _**Incoming resources may be further analysed if this would help the reader of the accounts.**_
|**Voluntary income**
**Activities for generating funds**
**Investment income**
**Incoming resources from**
**charitable activities**|**Analysis**
**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -|**Analysis**
**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -|**Analysis**
**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -
- -
- -
- -
- -
- -
**Total** - -|
|---|---|---|---|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
CC17a (Excel)
16/09/2025
5
**Section C Notes to the accounts**
## **Note 4 Analysis of resources expended**
## **Resources expended may be further analysed if this would help the reader of the accounts.**
|**Costs of generating**
**voluntary income**
**Fundraising trading**
**costs**
**Investment**
**management costs**
**Charitable activities**
**Governance costs**|**Analysis**
**This year**
**Last year**
**£**
**£**|**Analysis**
**This year**
**Last year**
**£**
**£**|**Analysis**
**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
||Wages&Salaries|-||
||Missionary &Evangelism|300|300|
||Rent|7,850|7,667|
||Light,Heat&Power|||
||General Travel Expenses|1,530|800|
||BankCharges|-|-|
||Depreciation Charge: Plant&Machinery|322|379|
||DepreciationCharge: Fixtures&Fittings|190|254|
||DepreciationCharge:Computer Equipment|-|-|
||Entertainment|1,086|470|
||Admin expenses|900|830|
||General Insurance|150|150|
||Repairs &Renewals|1,100|300|
||Stationery &Printed matter|418|120|
||Telephone,Fax&Internet|1,200|600|
||SundryExpenses|530|150|
||Honorarium|800|200|
||Utilities|3,186|2,640|
||**Total**|**19,562**|**14,860**|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
|||-|-|
|||-|-|
|||-|-|
|||-|-|
|||-|-|
||**Total**|-|-|
|||||
||Accountancy fee|300|300|
||
Legal & professional fee|200|200|
|||-|-|
||**Total**|**500**|**500**|
CC17a (Excel)
16/09/2025
6
**Section C Notes to the accounts (cont)**
## **Note 5 Support Costs**
_**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
|**_support costs._**|||||
|---|---|---|---|---|
|**Support cost type**|**Fundraising activity**
**£**|**Charitable Activity**
**£**|**Governance Activity**
**£**|**Total Cost**
**£**|
||-|
-|
-|
-|
||-|
-|
-|
-|
||-|
-|
-|
-|
||-|
-|
-|
-|
||-|
-|
-|
-|
||-|
-|
-|
-|
||-|
-|
-|
-|
|**Total**|-|
-|
-|
-|
## **Note 6 Details of certain items of expenditure**
## **6.1 Trustee expenses**
_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_
|**_please enter ‘None’ in the appropriate box(es)._**|||
|---|---|---|
|**Number of trustees** **who were paid expenses**
**Nature of the expenses**
**Total amount paid**|**This year**|**Last year**|
||||
||||
||**£**|**£**|
## **6.2 Fees for examination or audit of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).**_
|**_appropriate box(es)._**|||
|---|---|---|
|
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**
**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**|**This year**
**£**|**Last year**
**£**|
||200|200|
||300|300|
CC17a (Excel)
16/09/2025
7
## **Section C Notes to the accounts (cont)**
**Note 7 Paid employees** _**Please complete this note if the charity has any employees.**_
## **7.1 Staff Costs**
|**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the year**
**The parts of the charity in which the**
**employees work**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**Gross wages, salaries and benefits in kind**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**
**7.2 Average number of full-time equivalent employees in the year**
**The parts of the charity in which the**
**employees work**
**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|
|||-|
-|
|||-|
-|
|||-|
-|
|||
-|
-|
|||||
||**nt employees in the year**|**This year**
**Number**|**Last year**
**Number**|
||**Fundraising**|-|
-|
||**Charitable Activities**|-|
-|
||**Governance**|-|
-|
||**Other**|-|
-|
||**Total**|-|
-|
## **7.3 Defined contribution pension scheme**
_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme**
**The costs of the scheme to the charity for the year**
**The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end**
**----- Start of picture text -----**
This year Last year
£ £
**----- End of picture text -----**
CC17a (Excel)
16/09/2025
8
**Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
_**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Total value of grants**
|**_part of the charitable activities undertaken._**
**8.1 Total value of grants**|||
|---|---|---|
|**Purpose for whichgrants made**|**Grants to**
**institutions**
**Total amount £**|**Grants to**
**individuals**
**Total amount £**|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
|**_Total_**|**-**|**-**|
## **8.1 Grantmaking costs**
_**If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
**Support costs of grantmaking**
**£**
## **8.3 Grants made to institutions**
_**If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.**_
|**_institutions supported._**|||
|---|---|---|
|**Names of institutions**|**Purpose**|**Total amount of**
**grantspaid £**|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_Total grants to institutions_**||**-**|
CC17a (Excel)
16/09/2025
9
**Section C Notes to the accounts (cont)**
**Note 9 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|**9.1 Cost or valuation**|||||||
|---|---|---|---|---|---|---|
|Balance brought
forward
Additions
Revaluations
Disposals
Transfers *
Balance carried
forward|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Computer**
**equipment**
**£**|**Total**
**£**|
||-|-|9,187|5,942|701|15,830|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|9,187|5,942|701|15,830|
## **9.2 Accumulated depreciation and impairment provisions**
|****Basis**
**** Rate**
Balance brought
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried
forward
**9.3 Net book value**
Brought forward
Carried forward|SL or RB|SL or RB|RB|RB|SL|SL|
|---|---|---|---|---|---|---|
||||15%|25%|33.30%||
||-|-|7,042|5,182|701|12,924|
||-|-|321.81|190.13|-|512|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|7,363.41|5,371.63|701|13,436|
||||||||
||-|-|2,145|761|-|2,906|
||-|-|1,824|570|-|2,394|
## **9.4 Revaluation**
_**If any fixed assets have been revalued please give details of the valuer and method of valuation**_
- _The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
CC17a (Excel)
16/09/2025
10
**Section C Notes to the accounts (cont)**
## **Note 10 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments**
|Carrying (market) value at beginning of year
**Add:**additions to investments at cost
**Less:**disposals at carrying value
**Add/(deduct):**net gain/(loss) on revaluation
Carrying (market) value at end of year|**£**|
|---|---|
||-|
||-|
||-|
||-|
||-|
## _**Please provide below:**_
**10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.**
## **10.3 A breakdown of the income from investments agreeing with SOFA row S03.**
|**Analysis of investments**
**Investment properties**
**Investments listed on a recognised stock exchange or held in common**
**investment funds, open ended investment companies, unit trusts or other**
**collective investment schemes**
**Investments in subsidiary or connected undertakings and companies**
**Securities not listed on a recognised Stock Exchange**
**Cash held as part of the investment portfolio**
**Other investments**
**Total**|**10.2**
**Market value at**
**year end**
**£**|**10.3**
**Income from**
**investments for**
**the year**
**£**|
|---|---|---|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
||-|
-|
## **10.4 Material investment holdings**
**If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.**
## **Investment held**
## **Market Value**
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11
**Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|
**Analysis of debtors**
**Trade debtors**
**Amounts due from subsidiary and associated**
**undertakings**
**Other debtors**
**Prepayments and accrued income**
**Total**|
**Amounts falling due**
**within oneyear**|
**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|
|---|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**||
||-|-|-|-||
||-|-|-|-||
||-|-|-|||
||-|-|-|-||
||-|-|-|-||
## **Note 12 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_ **12.1 Analysis of creditors**
|
**12.1 Analysis of creditors**||||||
|---|---|---|---|---|---|
|**Loans and overdrafts**
**Trade creditors**
**Amounts due to subsidiary and associated**
**undertakings**
**Other creditors**
**Accruals and deferred income**
**Total**|**Amounts falling due**
**within oneyear**||**Amounts falling due after**
**more than oneyear**||
|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**||
||-||-|-||
||-||-|-||
||-||-|-||
||-||-|-||
||-||-|-||
||-|-|-|-||
## **12.2 Security over assets**
_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_
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**Section C Notes to the accounts (cont)**
## **Note 13 Endowment and restricted income funds**
_**Please complete this section if the charity has any endowment or restricted income funds.**_
## **13.1 Funds held**
**Please give a brief description of any of the following type of funds held by the charity:**
- **permanent endowment funds (PE);**
- **expendable endowment funds (EE); and**
- **restricted income funds, including special trusts, of the charity (R).**
**----- Start of picture text -----**
Type PE, EE
Fund Name Purpose and Restrictions
or R
**----- End of picture text -----**
## **13.2 Movements of major funds**
## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_
|**Fund names**|**Fund**
**balances**
**brought**
**forward**
**£**|**Incoming**
**resources**
**£**|**Outgoing**
**resources**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|---|
||-|
-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
-|
|**Total Funds**|-|-|-|-|-|-|
## **13.3 Transfers between funds**
## _**Please give details of any transfers between funds.**_
**From Fund (Name) To Fund (Name) Reason Amount**
CC17a (Excel)
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**Section C Notes to the accounts (cont)**
## **Note 14 Transactions with related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.**_
## **14.1 Remuneration and benefits**
_**Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_
||**Name of trustee or connected party**|**Legal authority (eg order,**
**governing document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
||||||
## **14.2 Loans**
_**Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.**_
|**Due to trustees and**
**related parties**
**Due from trustees**
**and related parties**|**Name of trustee or**
**connected party**|**Legal authority**|**Amount owing**|**Amount owing**|
|---|---|---|---|---|
||||**This year**
**£**|**Last year**
**£**|
||||||
||||||
## **14.3 Other transaction(s) with trustees or related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_
|**Name of the trustee**
**or relatedparty**|**Relationship to**
**charity**|**Description of the**
**transaction(s)**|**This year**
**£**|**Last year**
**£**|
|---|---|---|---|---|
||||||
||||||
||||||
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## **Section C Notes to the accounts (cont)**
**Note 15 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
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||||**Independent examiner's report**
**on the accounts**|**Independent examiner's report**
**on the accounts**||
|---|---|---|---|---|---|
|**Section A**
**Independent Examiner’s Report**||||||
|**Report to the**
**trustees/directors/**
**members of**
**On accounts for the year**
**ended**
**Set out on pages**
**Responsibilities and**
**basis of report**||||||
|||Charity Name
BREAKFORTH EVANGELICAL MINISTRY||||
|||||||
|||31/01/2025||||
|||**Charity no.:**
1128031
Company no.:
06788462||||
|||||||
|||I report to the charity trustees on my examination of the accounts of the
Company for the year ended 31 January 2024.
As the charity’s trustees of the Company (who are also the directors of the
company for the purposes of company law), you are responsible for the
preparation of the accounts in accordance with the requirements of the
Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required
to be audited for this year under Part 16 of the 2006 Act and are eligible for
independent examination, I report in respect of my examination of your
charity’s accounts as carried out under section 145 of the Charities Act 2011
(“the 2011 Act”). In carrying out my examination, I have followed the
Directions given by the Charity Commission (under section 145(5)(b) of the
2011 Act.||||
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Signed:**
**Date:** 18/02/2025
1
**October 2018**
**IER**
**Name:** WAHAB O SANNI
**Relevant professional** FCCA **qualification(s) or body (if any):**
**Address:** VICTOR CHANCE LIMITED 1 BLUEBERRY AVENUE, MANCHESTER M40 0GE
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**October 2018**
**IER**