ABOVE BAR CHURCH
Icompany number 06959469)
REPORTS AND AUDITED ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024

Above Bar Church
Legal and Admlni8tratlve Informatlon
Tru8tees
Karen Dlck (Company Sacretaryl
Ashley James ITrea8urerl
Joanne James
Philip Thwait8S
Nicholas 8firryman- Resigned 31 August 2023
Chrls Hughe4-Reslgned 31 August2023, reappolnted 27 November 2023
M8rtin Bal<er-Appolnled 18 Sapt¢mber 2023
Trtsvor Picl(up- Appolnted I September 2023
ELder$
Jonathon 8arry- Appolnted 1 June 2023
Chr1¥ Wobb
TIM Hcnstock
Nlck BeJrrym¥n
Murtin Baker
C,hTls Hughas- Retired 08 eld@r 1 Supte,mbar 2023
Trovor Plckup
Chr18 Smlth
P8uI Allcock
Sécretary
Karen Dir,k
Charlty Number
1131075
Company Number
06959469
Prlnclpal Addrojs
Reglsterad Oftl¢e
69 Above Berstreet
69 Above BarStr8el
Southampton
Hampshlre
S0147FE
Southampton
Hampshlre
S014 7FE
Audltor
Bankers
l<night Goodhead Limlted
7 Bournemouth Road
National Westminster B8nl<
PIC
Chendlers Ford
105 Hlgh Street
Wlnchester, Hampshire
S023 9AW
Eastleigh, Hants
S053 3DA

Trustees, Raport
Forthe year ended 31 March 2024
The Trust868 pr888nt their annual report and flnancS818tatements for the yeBr ended 31 March
2024.
The linancial statements have been prepared In 8ccordance wlth the accounting pollcles set out
In noto 1 to the financial stat8mentS and complywith the church's Memorandum and ArtlGles ot
Associetlon, the Comp8ni68 Act 2006 and Accountlng and Reporrlng by Charltles: Stgtemant of
Recommended Prae.tice 8ppllcable to chsiities preparlng their accounts in accordance with the
Finan¢lal Reporting standard applicable in th8 UK and Republlc ot Ireland Ir.RS 1021 leffectivo 1
January 20191.
Oblectlvos and actlvltl89
Thé objectlv¥s of the church Bs sot out In the Marnor8ndum 8rid Articlgs of Assoclation are:
1. to advanc8 the Chrlstlan falth in accordance wlth the Slatemont nf kleliefs and Vl8lon In 4uch
ways and in PArts ofthe Unitad Klngdom or the world as theTrust8es Irom tlmo totime maythink
2. to rellev8 slckn88s gn(I Ilnancial h8rdshSp and to prory)ote and pr8sorvv good health and A8neral
wullbfilng bythe provlslon of fund¥. p.uods or services of any k1nd, IncludlnÉ through the prov191on
of counselling k)nd 8UPPOrtlng such parts of th+J Unlt8d Klngdom nr the world the Tru8teas from
tlme to time may thlnk tit.
3. to advance aduc8tlon In such ways 8nd in such parts of thc Urilted Kingdom orthe world astho
Trustoo.4 frorn tlme ta tlme rnay thlnk flt.
The Trustees have pald due regard to pijblic beneflt Éuidance issued by the Lharity Coinm1881on
in d8cldine what activities the church should undertake.
The church enécovoured wlth God's help and guidance, to meet th8 oblectlv8S Outlined above In
tha follawingways..
Adv8n¢lngthe Chrfstlanfalth
We continued to meettowL)rshlp weaklyonsundays Inthreecungregatlons across twoslteg, Clty
Centro and East (In Harefl8ld). On each occasion the Chri8tl8n fsjlth 18 advanccd by pyoclalming
and teaching the good new8 about Jesus, slnging God's praises, prayp.rs and tostimonl88. Our
Suiiday mornlng service at City Is livo%treamed and people eng¥ge onllnefrom Southampton, and
al80 from differ8nt parts otthe UK and other countries. Wa devf)t8d 38vbr81 Sundays to our regular
'Above Bar DNA, 8erie8, which giv88 an opportunlty to reinforce our mi$sion, vision and value8
wEth our meTnber8 and regular attendees.
AIL three congregatlons are diverse Including a wide Yange of age8, backgrounds and nation81itles.
At our City and East mornlng seNices we advanced the Chrlstian falth by usu811y teaching
children and youth in their own groups, althouth on occasion3 W8 lolned tr)gether for All Age
Worship. In addition there were vaYlou8 midweekgroups for children and youth whiGh 8dvanced
the faith in Tnore low-key ways, through building relationships snd activitles, includlllg for those
who didn't 8ttend regularly on Sundays,

We continued to attract a signlflcant number of refugees and asylum seekers, in parricular from
Iran but also from othor countflas such as Uganda and durlng the year 8 number came to faith
and were bapti88d. Regular Bible gtudies took place each week for inteinationals, includlng a
Bible study for Ir8nSans and another for all notionalities At our woekly'Global Gatherlng,, A small
Ukrainian tellowship met at our City slte on Sunday 8fternoon$,
AsSde from Sunday services, ther8 wer& regular opportunities throughout the year for the t81th to
be advaiiGed by mean8 of mld-week meetliigs, held mainly at our City ¥ite. These included
running sn Alpha Course, Dlsciploship Explored and Hope Explored, coursa8 designed for newor
not yet believers. Our we8kly Conneet group advancod the f81th and f8cilltated 80clol int6ractlon
among the over 55's. A large number ofAroups met In peopla's homes during the week, for Bible
study, prayer and mutual enoouregement.
R8llavlng slckness and flnanclal hardshlp and prom¢tlng and preserving good health and
wellbeing
N8mber8 of our p8Storal care taams r(>gul8rly provlded support. prE)yer and ene,our8gement fur
th08e who were siok arid vlsltod people in hosplt£il, In c8re homes or in th8ii own homa8. Aslde
from th18, 811 chuich memb8rs are encouraged to see this as a shar8d respon.81billty. Throughout
th8 yoarthore were countless occasions where people in tl)e church gave sacrificially with others
In neod, sharlng their time, practlcq I skills re8ourGes.
Our Sunday .4crvic,e8 drew in a number with .yignltlrant flnancial, health ond other nAed8.
In(',luding samo who are homeless. A number of our member¥ offered food, hoi drinks and
conversation to p￿()ple who mlght oth￿rwIs￿l be I:onipletely Iso18ted. We c.ontinued to host a
we8kly.8outhampton City M188ion 'BdtsiCS Bank. at our City sittt, albelt this was Int6riupted for a
while du8 to unav()IdablR bulldSng Issues. But wlifin operatlng, Baslcs Ban1( provlded f roo tood,
clothing and baby equlpment to people in need.
'The Blgi Dlfferenco, food redlstributlon ch¢irity Is now 8 separate 6ntity a.8 of 1 Aprll 2024. But we
oonlinued to mdliitain good link.4 and suppoit this vital ministry, which works with 95 community
groups, charlties and schools in Southampton to hp.lp struggllng families and the vulnerable who
t8ce fnod ins8trurlty. We 41%0 c()ntlnuod lo host the wcokly'BiÉ Br8Akfast' on Thursday mornings,
whlch provlded a ¢ook6d breakfast. 8longwith sdvlcei practiLal 8UPPQrt and community to thnse
who are homele¥8 or In need, AnywheY6 betWe￿n 60 and go have attended each week,
During the year we.98t UP 8 small worklng group to provlde advlce and, where p088ible, practical
and fln8nclal assistanc8 to refLrge08 8nd 88ylum-seeker8. Th18 wa8 done In ¢108e co-ordlnation
wlth CLEAR ICSty l.lfe Educ8tlon and Actlon for Refugees) to onsure w8 acted responslbly and In
line with all relevant legislation. Although 8tlll a fairly new initiative, d number ()f 88ylum-seekers
wlth Ip&ve tn remain (and theroforc needlngto leave govoinment provided ecconimodationl were
helped to lind houslng, with grants made to assist with rental depn81ts gnd other Ilvlng costs.
We continued to run 8 Debt Centre from the chijrch In conjunction with Chrlstians Ag8in8t Poverty
ICAPI wh088 vlsion 18 'Tran8formed lives. Thrivlng churchos. An end to UK poverty., The Gentre
averaged around two new referrals a month and continued to offer ongoing support to a number
of clients who are still worklng towards their debt goals,

Advanelng aducatlon
Th8 Blble was taught regularly in many and varioLlS contexts throughout the year. A large POTtiDn
of our Sunday services were takcn Ltp educating people about the Christion lalth and how to be
faithful disciples of the Lord Jesus. We advanced &dLJcation moro widely too, for example by
providing w8el<ly English LanguaEe Class68 8t our City Slte, eduL'ating int8rnatlon81s whose first
languaE8 is not English. Our ConnectEroup al.*0 advdnced oducatlon among over 55's byinviting
outslde speaker¥ to spftak and teach on practical Isyues suLh 88 r8tlrement plannlng 8nd h8%ring
18SU88.
In the E8St ot the City wc contlnued to develop good relationshlps wlth Woodlands Comrnunlty
College, A coupl& ol our staff have gon8 Sn regularly each week to serve as volunteer reader8. to
assist pupils develop their roadirig sl<ills. This has be8n gr8atly 8ppreclot&d bythe school and has
l¥d to new opportunities to work together with them In advanclng 8ducotlon, inclLidinE
particlpatlon In a nurnbor of RE classes and plans for a school vlslt tu our Clty site. A number of
Woodland8 Staff attcnd8d and participated in a Carol service held at the 8chool in the run ijp to
Chrlstmas.
Durlng the year a nurTiber ot our stsff attended an event at Bltterne Park Secondary School for
year 8 pupils from aeross South8mpton entitlcd'ono Clty: New 88rriers.' Thè obj8ctlv8 was to
bringtogether paoplfi ofd Ifferent f&iths to educate piipilg by onswerlng their questions about fuith
bellef8 and piHe.tlce%.
Our own Formatlon School, run In r.onjunGtion with Livlrig Leadershlp and Navsgators, contlnued
to pr()vide teachlng* tralning Slid churactor development to help equlp people for Lhristian
leadershlp. The cour8e is built araund tour tracks; The Bible, Ble8slng, Ml8%ion Bnd Dlsclpleshlp.
14 stud8nt8 enrolled for the 2023-24 academic year. The church lead8r8 remdin fLilly commltted
to Investing in Formation School, not least becau80 a Kood number of our current staff, lo&dprs
and volunteer8 were formar 8tudents and benefltted greatly from the experience.
Financlal Revlew
Tha tigures on pages 11 and 2g of Ihe financial ststcmerits summoris8 thf> incoire and
expondilurc for the year and the pievlous y88r. The Ghurch r¢¢ordèd a deficit in the of
£120,342 on unrestrlciod lunds betore tr8nsfers12023 surplu8 was £15,9E$4 before tran8fersl. At
the end ul the year, the churGh held totul fiinds of £2,792,25312023,. £2,903,581), af which
£458,115 represents r88trSL'ted fund812023'. £449,101).
Re$erv88
It is the policy of the church that free reserves which h¥ve not been designated for 8 speciflc
PLtrpose should be mdintained at a level equivalent to at least 3 months exponditure, Based on
the 2023- 2024 expendlture of iJnre8trlcted funds this 8mounts to 8pproxim4ltdly F.240,000. The
Tru8tees consider that res8rves at this level will ensure thAI, In the event of a signiflc8nt drop In
lundinE tFiey wlll be able to continuo the church's currant activlt16s while Consideration is given
to Ways in which additional funds may be r8l$ed. Such levels have been m8lntsined throughout
the year.
Unrestricted funds at 31 Maich 2024, excluding flxed assets. amounted to £722,132.

Investment Pollcy
The majorlty of monies 8re Invested into deposit account8 wf(h a recognised Institution, N8tlonel
Westminster Bank. Above Bar Church s6eks to obtain the hlghest possible rdturns con¥istent
with a e,autlous attltude to ri8k8 and 8hort-term avai18billty of monies.
Risk Management
The Trustees h8ve exa m Ined that major operational rlsks whlch the churLh face8 and eonllrm that
8yStvms have been establi8h8d to on8bl8 regular raports to b8 produced so that the nec8S8ary
steps have been tak8n to lessen tho8A risks.
Plans for future periods
In addltlon to contlniilng to run gnd 8UPPOIt establlsh8d programmes to de15vo1 the oblectlvos in
a¢cordanee with the Statement of Bo118fs and Vislon the following speclfic are88 have been
selectèd for p8rtlculÉr focus in 2024-25.
1. To ralnvlgorote the pr8yer lifv of tho church.
2. To equipi train ond reloa8e elders to sh6phfird tha floek
3. To Yavlaw and develop a nHwW()rld Mlsslon Strategy
4. To clarify th8 vlslon for huw One Church ()n Iwo Slte8 works for Above Bar E¢?St and
Central.
5. Revlew leadership and dec.isiori-meklng functions and proce88es.
6. Equip and train future lodders and preachers.

Structure, governancè and management
The church is a company limited by guarante8 registered In England and Wales incorporated on
the 11 July 2009, registration number 06959469. The ¢hurch is also on the register of Charities
with the Charity Commissioii in England and Wales, re8lstration number 1131075.
The Trust8e8 who ara also the dir8Ctors for the purpoge of Company law, And who served during
the y8ar and up to th8 date of signature of the financial statements were:
Nick 86rryman
Ashleyjames
K8r6n Dic1<
Chrls Hughes
Phil Thwaltes
Jo James
Trevor Plckup
Martin Baker
The church oper8tO8 nn 8 day to day ba815 through the leador8hip of th8 pald 8lders and SUPPf)rt
office 8nd pastoral staff. Theso ore dccoijntable to the Trust.e¥s who have the fiscal and legal
overslEht. TriJ%lvf)s me.et oil a regular bAsls. A r8nge of people serve In a mSnlstry l¢a(Jur8hip
capacity. The church Is grateful for tho contributi()n of many Linpaid volunteers.
Every church member 18 lirriltoé to contrlbute up to 8 m8xlmum of £1 in the ovent of the church
bcSn%wound up.
Audltor
Kiiight Goodhead Llmlted were proposod as auditor to th8 company and a rAyolution passed at
the Ordlnary Morribers meet1r1￿ in February 2024.
Dlsclosure of Infarmatlon to audltor
Each of thp. Trustfi8s1128 conflrmed that therels no infornitrjtlon of whlch they are 8W8re whlGh Is
rolevaiit to thc audlt. but of whicli the auditor Is unaware. They have further coriflrmed th8t they
hav8 taken appropriate %
o identlfy 8u¢li reLev8nt information 8nd to establlsh that the
auditor is 8w8 r8 of yuch
forma
un.
The Trus
ve
bytheB
ard of Truytees
Trustee
P. TFI WA TTES
Date,.

Statement ofTru5teeg' Responsiblllties
The trustees, who are also directors Above 88r Church for tha purposes ol company 18w. ara
r&sponsible for preparing the TrLAStees' Report and the financi81 statoments In accordanc6 with
applicable law and Un ited l<lngdom Accounting Standards, including Financial Reporting
Standard 102., The Financi81 Reporting standard applicable In the UK and Republlc of Ireland
(United KingdorTI Generally Accepted Accountlng Practlc81.
Company law rp.q uires the truslcos to prepare ftnaficial statements tor each financial yoai which
gSve a true ond fair vlew of tha state ot aflalr8 of the church end of the Income and expenditure, of
the church for that perlod,
In preparlng the8e flnanolal 8tatement8, tho trustaes ar8 required to..
se18¢t 8Ultable accountlng policios and then apply thom con8lstentlyJ
observe the methods 8nd prlni;Iple8 In the Charitie8 SORP,,
make lu(IRmontS 8nd accounting ostimale% that ere rp.asanable arid prLid8nt,'
8tat(4 whether appllGable UK Accounting standards have been followed, 8ubjeLt to any
matorial departures dlsclo8ed and explalried iri the flnancial statemcrits, tand
prepare the tinancial statements on the golng concern b8sls unless it is inapproprlate to
presume that the church will continue in operatlon.
Th8 tru8tees 8r8 responslble for mainlalning proper occounting recard¥ ich dlsclose wlth
reasaneble 8ccur8oy at any time tho fln8ncial poyltlon ()f thv. church and enablo them to en8ure
tli8t tho flnEncl81 sttjtoments complywith the CorripRnie.g Act 2006. They Ejre al.80 r￿8pon￿lbltt fnr
.8afegugrdirig the oiyset¥ of thw church aiid hence for taklng reasonable Steps tor the prevention
8nd dete¢tlon ot fraud and othei Irr8gularitSe8,

INt)EPENDE¢+JT AUDITORS, REPORTTO THE MEMBERS OF ABOVE BAR CHURCH
(Company limited by guarantee and not having a share capital}
We have dudited the Ilnancial staternenis of Above Elar Church for the year ended 31 Ma￿h 2024, whlch comprlse the Statement
ol Flnantial Acthjltles, Balance Shept, Cdsli Iluw Statement and the related notes. The flnanclal feporting fidm¢work that has been
appllod in thelr preparatlon Is appllcable law and Unlted Kingdom Accountln8 Standards Including Flnancial Reportlng Standard
10?: The Flnancl31 Reporting Stdndard applltable to the UK and Republ1¢ of Ireland Iunited KinKdom Generally Accepted
A(counting Praclkel.
In ouraplnl(Jn, the finandal 5tatement5.'
8ive a truo and falr vlew of the state of the charltable compan¢5 dffalrs as at ai March 2024. and ol It5 Income and
expendlture lor the YPdr elided.,
have been prrtpe.rly prepared In accordance with Unltp.d Kin8dum Generally Acrpptr.d Accounting Praclfce,. and
have been prvpared in accordance with ihe rÈqulremenis of the Companle5 Acl 2006.
asls of opinloh
We conducted our audlt In accordan¢e with Internatlonal Standards on Auditlnp. IUKI IISAS IUKII and appllcable law. Oijr
Yesponslbllltles under tho%e. 8tandard% are further descrlbed in the Audltorfs responslbllltles for the audlt of the flnanclal
statements seLtlon ol our report. We are Independent of the charltable r.omp¢*ny In 8c¢ordance wlth the ethltal requlreme.nt5 tliat
are relevant to cjiir 3udlt of thLJ Ilnanclal statements In the UK, IntludlnK the FRC'S Ethical Standli rd, and we lidVQ lullllled our other
IIIiL(Il responsiblllt105 in accordance with these requlrements, We belbeve thdl the audit evidènce v4e have obtalned Is sufflc5ent
,Ind appioprlate to pravldp a basls fnr uur uplnlon.
Emph8515 ol m8tter
Wo drJw your attentlon to tlie n)ethodolo8y used for e511matlTrg d()natSons In kSnd ol stock Into and out of rhe charity TelatlnB to
the Hbg Difference prr&lect. descrlhed In Noto 1111. In ¢>Lir audit work we concluded it wa5 approprSate to roly upon the chcirltablc
company's records lor don7￿ tSon5 Out nf %tor.k. The flRiJre for donatlon% In Is dr.rlvv.d Irom dandtions ii dju5ted fur movemp.nts
on openlng and tloslng Siuik. Due tu the hl8h volume of movpments of f()od through the proloct, we were un41blo to verify the
strlLt ar.ciJrdLy ul tlie stock out records, but have no reasnn t(J bellcvc they are Inaccurate. It Is our vlew that any mlsstatement In
donation5 In klnd does nat materlally impJLI Ihe rp.vliiW ol activities carrled out durlng thp ypar pros(Iiiled Lo the. redder nl the
Ilnartclal stateinents. Our upinlonls not modlfl•.d In resptstt af thls matlpr.
Concluslons relitlng to golng concern
In Hudltli)g tho linanclal statemonts, we hove concluded that the itU5tees' use uf the 80Sni conceTn basls ol ac¢ountln8 in the
preparatlon of thc flngnclal siattm(4nts Is approprlale.
Based nn tlie work we ha￿ performed. wè have not Identllied any materlil unc.p.rtalntles relatln8 io Évents or conditions thit,
Indlvidually or collecllvety, May Last sl8nill¢dnt doubt on the charltable company's ablllly to contlnue ?5 a lolng concern ltsr a
perlod ol at leasr 12 months from whell tho linanclal statefnenls are authari5ed lor Issue.
Our responslbllitles and the re5ponslbililie5 01 the trustees wlth respect to golng concern are descrlbed in th¢ relevant sectlons of
thls report.
other InformatSon
The trustees dre responsible for the otlier Information. The other Inlormdtlon cornpri5e5 ihe inforinalSon includEd In the annual
Teport other than the flnane.lal stdtoments and our auditor's report thereon. Our oplnlon on the flnanclal statemvnls dues not
cover thp otlier Inlorniation and, except to the extent otherwlse explicitly stated in our report. we do not express any lorm of
assurance conc.IiJslon theTÈon.
In tonnectlon wlth t)ur dudit of the Ilnancial statements, oui respon51blllty Is to read the other Informatlon and. In dolng so.
consldor whether the other Inlofmation is materially inconslstent wlth thè ftnanclal statements or our kntswledRe obtalned In the
audlt or otherwlse appears to be malerlally mlssldled. If we Identify Such material inconsistencles or apparent material
mls.4tatements, we Jre Tequired lo dLtermino whether there Is 2 materlal mlsstatement In the fliiancial statements ar a matorial
mTrsstatement of the other ihforfflation. If, based <]n the work we have performed. we tonr.lude that there Is a material
mlsstatement ol thi5 Other Informatlon, we are requlred to report Ihat fact.
We have nothing lo report in thls regard.

INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ABOVE BAR CHURCH
Icompany Ilmlted by guarantee and not having a share capltal}
Oplnlons on other matter5 prescrlbed by the Companles kt 2006
In our oplnlon, based on the work undertakÈn in the course of the 3udlt'.
the Infomiatlon glven In the tru5tees' report forthe financial yearfor which the financlal statements are
prepared 15 Consistent wlth the Ilnan¢lal statements. and
the tTUStees' report h85 been prepared in accordance wSth appllcable legal requirements.
Matters on whl¢h we af8 requlred ta r8port by exceptlon
We have nothing to report In respect ol the. lollowlng matters in relatloft to whlch the Companles Act 2006 and the CharSllos
(Accounts and Reportil ReRulatlons 2008 require us lo report to you If, In our oplnlon..
adequate accountlng records have not been kept or returns adequate lor our audlt have not béen recelved from branches
not vlsllvd by us;
the flnancliil <taloments are Dut In agreernent wlth the accounilng record5 and returns,,
certaln &lJdosure5 01 trustees, rp.miJnefatlon specifled by law are not made,,
wp hxve not recelved all the Informatloi) and explandtion5 wo requlre lor the. purposes of our audlt,. or
the trusteeb WeTQ Ilot enililed to pre.pare the Ilnancl?I statements In accordance wlth thp Small companles re8lme and take
advantage of the small companle5 txemplSon Iii preparlng ihe Trustees, Annual fiv.port and take advantage ol thÉ small
tompiiiiie% exemption from the requlTement to prvpijrp a strate.￿£ report.
Responslbllltles of Ihe trustees
As expldlned more fijlly In thL trustees, re%p(>nslbllltle5 ststement, Set out on pAyc 16, the tiustees ère responslble lor the
pieparatlan of the Ilnaiicial stal¥iT1￿￿t5 and for bolTr8 satlsflpd that they glve a true and fair vlow, and lor such Internal cantrnl as
thoy determlnels necessary to enable the proparatinn ol fin￿lne.10l stalerne.ntS th14 t are free frum matvriii I mlsstatsmonL whethpr
to fraud or error.
Iri preparlng the Ilnan£i81 statements, the tru$te.CS dre responslble for gsses51n8 the charltable Lumpdny's ahlllty ru COnt￿nue a5 a
80ints CLwr.ern, dlsr.1051ThE, as appllcable, matters relate.d lu Biiing CQhCQ.rn and uslng tho Eoiny concern basis ol. ar.r.(TrunUii&i ijnless
thp. triistee% o.Sthef Iiitend to Ilquldate the charltablo cornJ)Any or tn cease Dperallons, or have no redllstlc alternatlve but to do so.
Our re5ponslbllltle5 for thè audlt ol th• Ilnan¢lal 5tatom•nts
We have been app)Inted as duditar urider C.ompanles Act 2U06 and report In ?￿Ordance willi the. Act and rplevant re8ulatlons
made nr havlnE effoct thereunder.
Our obje.ctives are to obtaln re8soiiable assurance about whether the financlal stattrmo.nts as a whole are frep from niaterial
mlsstatement, whether dup. 1¢ fraud rbr orror, arid tt)15sup. an audltor's report that Includei nur opliiian. Roasonablp. assurance Is
h5gh levd ol ossurance, but15 ntbt a 8Udftintee thdt An audlt conducted In accordance wlth ISAS IUXI wlll £ilwJys detptt a maierlal
mlsslat•ment when It exlsts. Misstatsmenis can arlse from fraud nr p.rror dnd Ère ¢onsidefed materlal il. indivldudlly In the
a8greeate. they could reasonably be expeded to inlluonce thi economic declsSons of users taken on the basls of these flnancial
statement5,
Irip4iilarltles, Including fraud, are In%r3nt*s of non-cornpliance wlth laws and re.gulatlons, W¢ design procedure5 In Ilne wlth our
iosponsibilitle5, Outlined above, to detect rnaterlal mlsstatvments in re5per.t tsl Irregularltle5, Includlng fiaud. The extènt tu whlch
our procedure5 are capable ol delectinB IrreBularities. IIKludin8 fraud T5 detailod bolow.,
The en8agement partner enSu￿.d that the engagement teèm cdlectlvely had the approprlate competence, capabilities and skllls to
Identify or recoEnlse non.compllance with appliiable14ws and regulatlons.
We Idenlified the laws and re6ulatlons appllcable to the charitable company throu8h d15cusslon5 wilh trustees and other
management and we asse55ed the extent of cornpll8nce with the law5 and regulations Identllled above through maklng enqulrles
ol maiiagement and Inspectlng legal correspondence.

INDEPENDENT AUDITORS, REPORTTOTHE MEMBERS OF ABOVE BAR CHURCH
{Company limited by guarantee and not having a share capital)
We assessed the susceptlblllty ol the charliable company's flnanclal statements to rnaterlal misstat¢menL Indudlng obtalning an
under5tsndiii8 ol how fraud mlght occur, by maklng enquiries of managen)ent as to where they considered there was susceptlbilitv
to fraud, thelr knowledge of actual, suspected and alleged ftaud and ccbnslderlng the Internal controls in pla¢e to mltigate risks ol
fraud and non-complrdnce wlth laws and regvlatlons.
To address the rlsk of fraud throu8h manaKement blas and override ol contmls, we performed attalytlcal procedures to Idenllfv
any unuwal or unexpected relatlonshlps, tested Iovrnal eiitiles to identlfy unusual traDsactlons and ITWestS￿ted the ratlonale
behlnd slgnlflcant oi urnusual transactlons.
In response to the rlsk of Irre8iilarltles and non.ctsmplSance wlth laws and regulailons, we d¢sl8ned procedures which included, but
were not Ilmlted to..
agreelng Ilnanclal statement dlsclosurp5 to undeilylng 5UPPOrtln8 dtxumentatlon;
rEadind the rnlnure.s ol rneétlnBs of those ch￿&r8ed wlth ¥overnance,' and
enqulflng ol mana8emenr a8 to actual and potential litl8atlon and clalms.
Thèie are Inhei'ent Ilmltatlnns In aur audit procedurE5 descrlbed above. The more removÉ!d ihar laws and re8ulatlong are from
ftnant111 iran5aclioiis, thp less Ilkely It 15 th3t we. would bo¢ome awire of non-compllance. Au441tlnE Standards a150 Ilmit the audlt
procedures required to Identlfy n()n-corripll8ncp wilh laws and regulatlnns lo onqulry ol tlie trustees and other management and
tho Inspectlun ol re8vlatory and legal corresP()ndence,11 any.
Materlal mlsstaternpnts Ihif t arlse due to fraud tan be hardEr ro delEct than tho%e that arlse fmm error as they may Involye
dr.lilJerat<! c¢)nee.alment or Lolluslon.
A furiher de5¢ription of our respuiislbillt¢p.8 for the audlt <)1 ihe fln(Inclal stalementsls located on the Flnanclal Reporllng Councll'5
website at-. www.lic.org,uk. Thls d25CTlPtion forms part i)1 our hiJ(IItOf'S report.
Kniyht Goodhead Llmlted Is p.Ilglblc for appoinLment as audltor ol thp charltablL' cnmpaiiy by virlue of Its eliRibillty f<)r app(Jlntrnont
as audltnr of a Cor￿panY ui)der sectlon 1212 of the Lornpanles Act 2006.
Use of our report
'rhls report Is made solÉly to the chafllable company's members, as a bndy, In accord¢ihce wlth Lhapter 3 of Part 16 ()f tho
Comydnlps Act 2(￿6. Our audlt wnrk lias beeii undertake.n 50 that we miEht state to the charltal)le cc*npaiw'.4 rriembers tl)ose
matters we are requlred to stale to them In an audltor's report and for no other purpose. I"0 the fullest extp.nt permltted hy lilw.
we dn nol iittept or l* %5ume responsibillty to anyone other than the charlt.able Company's meinbers as a body. for uui audit work,
lor thls report, or for thp oplnlon% we h?ve l(Jrme.d,
CI GOODHEAD FCA
Senior statutory Audltor
For and on behalf of..
KNIGHT GOODHEAD LIMITED, Statutory AudStOf and Chartered Attauntants
7 goumemouth Road. Chandler's Ford, Ea$tlelgh, Hampshlre, S053 3DA
Knl8hl Goodhead Llmited Is ellglble to act as an audltor In terms of 5ectlon 1212 01 the Companies Act 2006.
10

ABOVE BAR CHURCH
Icompany limited by guarantee and not havlng a share capitall
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
Ilncluding Intome and Expenditure Account)
Re5trlcted
funds
Unrastricted
funds
TOTAL
2014
TofAL
2023
Notes
INCOME
Donatltsns and le8ades
Charitable actlvltles
Investmènt Sn¢ome
587,405
730,491
14,824
37,481
1,317.896
14,824
49,Q41
1,633.642
19,662
26,642
11,560
TOTALINCOME
598.965
782,796
1,381.761
1,679,946
EXPENDITVRE
Gen¥i41 mlnl.qtrv
NalionalllnLL'rnatlunal MIssiohS
LoLiil missions IncludSng soclal actlon
Formatldn School
¢.hlldron, Youth and students
11,420
19.b15
638,125
son
6,407
475,407
123,341
743,553
?..4,624
276,595
337,185
121,Y28
811,-101
23,147
278,3'1Y
103,726
105,428
270.11111
Tvliil charitable expendlture
676,067
966,453
1,642,52U
1,572,340
Refresh biilldinR expendllure
569
569
234
TOTAL EXPENDITURE
676.636
966,453
1.643,089
1,572,574
Revaluati(Jn uf investrnonts
86,685
150,0(YJ
NET INCOMEIIEXPENDITUREI FOR YEAR
9.014
1120,3121
{111,3281
107,372
Transfers between lunds
NET MOVEMENTIN FUNDS
9,014
1120,3421
IliiJ281
107.372
Fund balances èt l Aprll 2023
449,101
2,454,480
2.5￿1,531
2,796,209
FUND BALANCFS AT 31 MAACH 2024
458.115
2,334.138
2,792.253
2,903,581
The Statement of Flnanclal AclivlUe% Intludos all 8ain5 and losses recogn15ed In the yeaT.
All IncomSn8 resour￿S and ￿$oUrceS expended derive from continulng acllvltles.

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a share capital)
Company reglstratlon number 06959469
BALANCE SHEET AS AT 31 MARCH 2024
2024
2023
Notes
FIXED ASSETS
Tanglble assets
io
1,612,006
2.089,466
CVRRENT ASSETS
Current asset Investrnents
stock
Debtors
Cash at bank and In hand
io
li
600,0(KJ
40,922
280,287
288.969
1,210,178
31,887
69,023
778,218
879.128
12
CREDITORS.. arnaunts falllTh8
due wlthln one yecir
13
129,931
IGfJ,0131
NET CURRENT ASSETS
1,180,247
814,115
TOTAL ASSETS LESS CURRENf LIABILITIES
2,792,253
2,903,581
NET ASSETS
17
2,7Y2,254
2,Y03,S81
FUNDS
Restrlcted funds
Unrestrlcled lui)ds lieneral
Unre51ricted fvnds Desl8nated
15
16
16
4S8,IIS
517,996
1,816,142
449,101
2,350,715
103.765
TOTAL FUNDS
2.792,253
2,903,581
The accounts have been prp.Pafed In a¢cordanco wlih the spocial provlslons relailn8 lo small companle5 Wlthln Pfllt 15 of ihe
Companle.s Act 2006.
Approvèd by the C￿ntIl of management on
and slgned on Sts be.hiilf by
A.SIMES
12

ABOVE BAR CHURCH
(Company Ilmited by guarantee and not having a share capltal}
CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024
2014
2023
Notes
NET CASH FLOW PROVIDED BY OPERATIN6 ACTIVITIES
1fj38,2901
104,840
CASH FLOWS FROM INVESTING AcnviTIES
Interest recelved
10,357
4,188
110,8341
22,454
Flxed a55et addltlons
Rental I￿oMe
38,684
NET CASH FLOW
1489.2491
120,648
Chan4è In Cash and ¢ash ¢qulvalents In Ihp. perlod
1489,1491
120,648
Cash and cash equlvalents at start of the perlod
778,218
657,570
Cash 8nd cash equlv¥lents at the end of the pèrlod
288,96Y
778.218
13

ABOVE BAR CHLJRCH
{Company limited by guarantee and not having a share capit31}
NOTES TO THE CASHFLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024
RECONaLNTION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
1023
otes
NetIncomellex￿MSej lor the year
Interest re£elved
1111,3281
110,3571
138.6841
27,460
1211,2641
135,0821
19,0351
1150,0001
107,372
14,1881
122,4541
17,805
16,4081
27,981
125,2681
Rental Income
Depreclation
Ilncreasevdecrease In debtors
Increaselldecreasel In credltor5
Iliicieasel In stock
Revaluatlon ol Inv8Stmént property
Nel cash flow from operatln8 acilvltSe5
1538,2901
104040
ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
2023
sh at b8nk and In hand
288,969
778,218
14

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a share capital}
NOTES TO THE ACCOUNYS FOR THE YEAR ENDED 31 MARCH 2024
AccouNriNG POLICIES
al Basis of accountin¥
The Ilnanclal statements have been pieparÉd in accordance wlth Accounting and Reponlng by Charltles.. Slatement of
Recommended Practice appllcable to charitlo$ preparln¥ thelr acwtsnts In accordanc¢ wlth ihè FRS 102 leffectfve January 20191
and the Companles Act 2006.
Tho charity meets the definltlon of the publlc ￿nefIt eThlSty uiider FRS 102. Assels and Ilabllltles are Inltlally recognlsed at
h55torlc31 cost or transaciioii value unk&.ss otherwlse slatvd Iii the relevant accountlryg pollcy note. Under FRS 102 the valuatlon of
thÈ ljulldliig al l Aprll ?OIS Is regarded as the deemed cost.
The accounts have been prepared on the. golng cJ)nttrn basls. Al the tlrne of appro￿n￿ tho Ilnancisjl statements, the trustees have
ieasonable expoctatlon tl)ot the chiJr¢h has adequJto re%ourevs to continue In operatlonal exisience for tlie ftsreseeable future.
There dre no rnate.rlal untertaintles about thp. charlty's abillty to conllnue.
bl Income
All inLomo 15 IncliJd¢d in thé Stdtement of Flnanr.ial Actl¥ltles when the charliable coinpat)v is legLilly entltled to It altei aliv
perfnrmance condltlons have been met, the amourits carn be measured reliably and It15 Prnhable that Income wlll be. recp.Ived. The
followlng 5peclllc pollcies are applSed its paYtlEular categoi'5es of income..
Cash don¢ltlons are reco8nSsed on recelpt. Other doiiatlons arp recognlsod oiice thii cliureh has been notllled ol ilie
donatlon, unle.ss pprformace condltlons requlre dèferral of thg. amounl. Income LAX recoverablè relation to donJtior15
under gllt ald Lir dee￿5 of L(wcnant Is rpcognlsed Elt the tlrne ol the d()nAtlun.
L￿aCleS are rpcoEnlsed on recelpt or otheiwl%ib If the. Lhurch has been iiatllled ol an ImpondlnK dlstrlbution, the amnunt is
known and the rece5pt Is ¥.xpeLted. 11 the amount Is not known, the leg8cy IE treatrd as a contlngcnt 355et.
Income frnm ch47rltable dCtSvltles liiclijdes incomp from Llie sale of gonds and servSces as part of the charitable actl¥5tles ol
tho charlty. lThLome from the sale ol goods Is rocognlsed when tlie 55gnlflcani rlsks ¢ind rewar(ls ul ¢iwnershlp are
transferred to the buyer, Ini.'orne from the supply of servlces Is recogn15ed wlth Ihc d¢livery ol thllt servlce,
Grants are reLo8nlsed on re.e.elpt, unless performance condltlon5 r*quiro deferral of the amount.
Thè value of donated goods Is recognised wllhln donatlons when recelved, wlth an equlvalent imount roco8nlsed as
tharltablè expendlture, dfter adlustlng for the value of slo¢.k.
cl Expenditure
Expenditii¥e Is recognSsed In the pprlod In whlch It Is Incurred and allocated ro the partl¢vlar cost centre to vthi£h they relate.
Expendlture Indudes irrecoverable VAT.
Direct Casts attrlbutlble to a single actlvlty are alkjcated dlrectly to that actlvity.
Shared costs (including support C05tsl whir.h contrlbute to more than one actI￿ty afe apportloned between those
acliwtle5. Method5 of apporttonrnent include lime and usage.
15

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES Icontihuedl
dl Tan8lble Ilxed assets
Tangible. lixed assets are Inltlally measll￿d al cost and subsequently mebsured at cost or valuation, net of depreclatlan and anv
irTipairment1osses.
TanOble (Ixed a55ets costln8 more than £l.¢)00 are caplt3lis•d and included at cost.
The church elected to use FRS 102 tran51tional provlslon contalned In sectk)n 35.10 t of FRS 102 meanlnu that the freehold lènd
and bulldln¥s are shawn at deemed cost based on a professional valu*tlon undertaken on the date ol transltlnn11 Aprll 20151.
Land and bulldlngs are made up of two propertlos wllh dlffereTht chararterfstlcs. One Is d c¢mmercial property over 4 Iluors whlch
houses thè ¢hurch and assoclatÈd ofllcos. The other Is a resldentlal property known as'fhe. Mayflowers, thè church Inonse,
The thurcl) bullding le%cludlng landl Ss deplèclatod over the r¢malnlng terms of the lease ¢n a stiai8ht Ilnè bas15, The 150 year
lease wa5 8rantpd In 1981,
HLxvew.r, the thurch man5p, 'ThÈ Mayflowors, Is nol depreclated. The tru8ieps have. made the decislrtn lo Sèll ihp manso and the
properly has thcrefore bp.en trdllslerrv.d to curvent asset Investment5 and revaluod to lalr valup..
L)epreclation Is provlded on f5xed 355ets Iwlth thE exceptlon ul landl to spread thp c05t over the Qstirnèted useful Ilvps tsf the
relevanl a55ets at the follnwlng rates..
Bulldln
Church mAnse
Flxture.%, tlttln85 and g.quipmenl
Stral8ht Ilne over the term ol the lease
Nnt depreclated
10-2.5% sLral8ht line
Thp galn nr10ss arlslnR on the dlsp05al tsl ()n iisset Is deleTmlned as thp dlffpreiice betwov.ri the sale5 proce.pds and the Cdl'rying
valu¢ of the asset, a% Is recognlsed In the statement (Jl Ilnanclal IT cilvities.
el Currpiit asset Invp51ments
Cuffent aslet Investmp.nt5 are held ai lalr value.
Slo¢ks
Stock ol books Is held at cost,
ThÈ stock of donated food and 8ttods for dlstrlbutlon have been estimated based uptsn the Trussell Trust Ilndustry standard)
recommendation ol Ik8 of donated goods being equivalent tts £2.37.
Qonatlons in klnd ol food and good5 glvtsn away (shown In Noie 7 as 'Bi8 Difference gllt5 in klnd l are based oli record5 kept by
Tho Blg DIfF0r￿nce tPdm during the year, valuod usSng thoTrussell Trust method a5 abuve.
The flgure fof Glfts In Kind Income, shown in Note 3, represents food and Bood5 donated Into the church lor The Blg Dlfferpnce.
Thls figure 15 derived from donatlons out, adjusted lor movements on opening and c1051n6 Stock.
16

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a Share capitall
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES Icontinuedl
ol Cash and cash equlvalents
Cdsh and cash equivalent5 Include casli in hand, deposTrts held at call wlth banks, other shorr terw Ilquld investments ￿th orlginal
maiuritles ol three months or le5S, dnd bank oveidralts. Bank overdrafts are shown wlthln borrowlny In curfent liabllliies.
h) Flnanclal llls(rumont5
The church has elected to apply rhe prov5slons of sedlon 11'8aslc FSnancial lrtstrump.nts' of FRS 102 to all ol Its Ilnanclal
Instrurnfints. Flnant.lil instruments are rècognlsod In the ¢hurch's balltnce sheet when the church becomes party to the ¢gntrdLtual
provl.slans of thd Instrument.
11 F.mployee beneflts
Where materlal, the crJ%t ol any unusvd holiday entltlement Is re¢ognlsed In tho perlod in whlch the employee's services were
received.
11 Lo.a5QlS
Rentals pald underoperatliiu lease% are c.Iwryed to the Statement of Flnanclal Activltle5 on a stralght.llne bJ.sls over the lease term.
kl Penslon contrlbutlons
The charitable r.ompany partlLipate.s In a d¢[ITr￿d contribLttlon pen%lon scheme. Contributlons arp. char8¥d to the Statempnt of
Flnanclal Activllles for the year lil whlch they are payable to the schemp.
11 Fund accountln
unds held by the ch3ritHbl¢ cornpany are elthèr..
Unrestrlctpd general lunds
Fund5 whlch can be used In accordance with the charllablp. oble¢t5 at the dls'cretlon of
the tru5tee5.
Funds Set aslde al the discretion of tl)e trustees lor specltic future purposes. The
PUI"P05es and useb ol tlie. designated funds drp. >el nut in the notes 1¢ the accounts.
FuDds that are .subje.cL to sper.lllc candltlons by donors as to hpw they may be used.
The purpose5 and usesof ihe restllC(Lyl funds are set out In the notes to Ihe accounts.
De51gnat*d funds
Restrlclfjld funds
LEGAL STATUS OF THE CHARITY
The charltable ¢.ompany wa5 incorporated on 11 july 2009 In England and Wales and w35 re8lstEred on 12 August 2Q09 wlth the
charlty Commlssion In Eii8land and Wales. The Charlty Is a publlc benefit entstv.
The re8lStered office of the charlty 15 Above Bar Church. $9 Above 8ar Street, Southompton, 5014 7FE.
The charltable companyrs lirnlled by guarantee and has no share capltal. The Ilablllty of each memher In the event of wlndlng-up
Is limlted to El.
17

ABOVE BAR CHURCH
(Company limited by guarantee and not having a sharÉ capitsll
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
DONATIONS AND LEGACIES
RestYld•d
fund5
Unrestylcted
funds
TOTAL
2024
TOTAL
2023
Donatlons and glfts
Legaclp.f recelvJble
Grant5
587,40J
714,066
1,301,471
16,425
1,46S,789
82,080
85.773
TOTAL DONATION5 ANO LEGACIES
587,405
730,491
1,317,t196
1,633,642
DONAfioNS AND GIFTS
RÈstrlcted
fund5
Unrestrltted
fvnds
TOTAL
2024
TOTAL
2023
Re8ularofferln85 and donatlons
spo.clal deslgnated and oppeals
Sundry duiiiltions
Gilt iild rec*lvable
Glfts In kSnd
66,046
575.784
23,342
3,128
111,812
641,830
23,342
7,906
115,324
513,06q
657,985
35,718
11,257
121,629
639,2Th)
4,778
3,512
£13,069
TOTAL DONATIONS AND GIFTS
587,405
714,066
1,301,47J
1,465,789
CHARITABLE ACTlVI'fES
Reslrlcted
lunds
Unréstrlcted
funds
TOTAL
2024
TOTAL
1023
Formatlnn Schnal
Youth and Student iii('.ume
Ilook, lalr tiade and audlo sales
4,?.60
4,260
3,203
7,361
.115
5,700
5,847
7,361
TOTAL CHARITABLE ACTIVITIES
14,824
14,824
INVESTMENT5
Re5trlctèd
funds
Unre51rlcted
funds
TOTAL
Z024
TOTAL
1023
Aental income
Interest recelvable
11,560
27,124
10,357
38,684
10,351
22,454
4,188
TOTAL INVESTMENT INCOME
11,560
97,481
49.041
26,642
18

ABOVE BAR CHURCH
(Company Ilmlted by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
STAFF COSTS
2024
20Z3
Salaries and wages
Soclal securltycosts
Penslon contrlbutions
440,934
28,646
30.199
348.530
21,662
24,564
394,756
499,779
Induded In 5¢aff Custs are £30,142 of Oli DlTrrence slafflng expendlture, shown In the"018 Ofjfference expe.ndlture" Ilne of Note 7.
The chur¢h operates a deflned ¢ontrlbuilon penslon scheryie for all quallfylng ernployees. The assets of the Scheme are h¥ld
separately from those Of the church In an Independently admlnlstÈr8d fund. At the end uf the year there were oulstandlng
penslon contrlbutlons payable of £4,778 {2023.. E2,7241. The totiil ponsion c05t charged to the statement ol flnancial a¢ltlvltle5 In
theyearwas £28,79112023.. £22.1941,
No employees recelved emoluments excecdlh8 E60.C4XI durlng thls or the prlor year.
Key management pèrsonnel recebJ*d total remunerallon of £116,32112023.' £65,8651.
The 8veraBe numberol pmployeos durlng the ￿arWaS as follows:
202AI
2023
Number
Number
Church mlnlsters and workers
Admlnstratlve support
16
23
20
19

* r
¢n
r4
fri
* ID
li

r4
1151511111-

A80VE BAR CHURCH
Icompany limite_d by guarantee and not having a Share capital)
NOTESTO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
SUPPORT COSTS
Support fjov¢inance
Cost5
Costs
Total
2024
Tot81
2023
Staff costs
Depreddtlon
Olflce expenses
Telephone and Inlernei
Computer costs
Mayflower runniii8 cost5
Cleanlng
Llght heal and water
In5UF311ce
General repalrs gnd malntenance
Churth website and CDmmunlt&tlons
Sundry church expenses
Audlt lert%
Atcouniancy
Legal and prule5slonal
Bank char8PS
C.nnsiJltanc,y
146.623
27,4fil
8,214
5,831
10.175
4,304
33,407
33.095
.5,437
150,297
394
8,272
146.623
27,46
8,214
5,831
10,175
ia5,034
27.805
9.124
7.154
10,427
9.951
25,567
29.76S
5,887
108,242
1,76.4
7￿11
4,033
4,620
2,125
2.205
g28
33,407
5,437
150,297
394
8,272
5,34
4,620
25,856
1,53S
S,340
4,620
25,1156
1,535
433,509
37,451
470.860
362,241
Inc1ud¢d wllhln audlt èiid accountancy above are amounts due to thp audltor5 In rtlaiion to thd iiudlt of £5,340 arKI £4,620 lor other
work. Indudvd wlthiri dudlt feè5 Is f.1,3?O pHyable to the pre￿0￿$ ¥udltors12023.. r5,8401.
22

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a share capital)
NOTESTO THE ACCOUNTS FOR THE YEAR ENDED31 MARCH 2024
GRANT5 PAYAOLE
Natlon41 Lo¢a5 mlsslon
Internatltrnal
Includlng
M15slon sa¢l•l 4¢tlo
Toial
2024
Total
2023
Grants to Instltutions:
Donation5 to MISSI￿ary o￿an1$allOnS
Oe518nated offer4￿S re.. Special appeals
24,515
9,446
33.961
24,515
23,463
47,978
13,540
41,085
54,625
14,017
14,OJ7
Rigular church support to mlsslon poitners
64m8
64,048
83,239
98,(K19
14,017
112,026
137,864
Glfts over£l,OOD per Injtltutlon are A$ follows,.
2024
202Y
CAP
Wuodl?nds Communlty Collo8e
Frlonds Interna￿onal
UCCF
Open OOOTS
Esperania Vlv
Safe Fzmllles
South8mpton Clty Mlsslon
The 818 Dlllercnce
1,025
5,000
5,000
5,087
4,J59
5,087
4.) Jf9
4,3 Jf9

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
TANGIBLE FIXED ASSETS
FlxtUfe5,
Ilttln8J
and
equlpment
Land and
8ulldlrh89
Tolal
COST
At beginnlng DI year
Addltlons
Transfer lo currèi)i assèt Inveslrnents
At end ol year
2,105,947
210.168
2,316,115
1450,0001
1,655,947
1450.0001
1,866,115
210,168
DEPRECIATION
Ar beilnnlii¥ of year
Char8e forthe year
On dlsposals
At en¢J ul y#4r
9U,277
12.916
136,372
226,649
27,460
IOJ,IY3
1.50,916
254,109
NET 8OOK VALUI
At eiid uf year
At be8lnnlng ol
1,5S2,754
2,015,67Q
59,2.52
1,612,(YJ6
2,089,466
73,796
The freehold land and bulldlnBS belon£lnL lo tho Church werv revaluEd by Marle Newrnan B5¢ (Honsl MRIC5 of Vail Willlatll5 at tlbe ddl(*
()1 tr8n%ltlnn to FR$ 1112 11 Aprll 20151. Ihe church elected to use th15 valuation as the deemed cost ol these prow.Illes on the
transifional diile In accordaiirv wlth Ihe tran8ltlDnxl iJrnvl%lnn r.ontiylnp.d Iri SPf.Ilon 45.to Icl lif FRS 111?.
The frp.•.hold slle ol Ihf. Abovo Bar Church Is owncd by tho church. A Iciose dated 24 March 1981 was orl8lnally granted to the Royal
Insuri7nce Company lor a term of L50 yp.ar5 at a current gr¢)UDd Teiit of E1A,fJ?O PLir annum. The. Ip¢15C Is now held by M J Mapp. rhe
chlirrh have bep.n rrèntéd undp.r lo.ase to the premlses fora slmllar torm at a pepper¢om rent.
The frep.hold Churcli Monso. 3 The Mitylliiwpis, arqulred durlng 21K)S1(￿, Is owne.d is follows..
Above Bar Church Iggnv.r?L I fijndl
The Katlierlne Rose Tebbult Trust
42.21%
57.79%
The yruperly was used as a fhuw.h Manse untll the Autumn of 2022 . Tht tharlty made the d?clsion to sell ihe property ai)rt contracts
were exchanced In Summer 2024, TIIB ill•nsp has thorelore betrn revalued from É45n,000 to d lalr value of E600,000 ènd Iran.%lprred 10
current a5%et Invostmeiits.
li
srocK
2024
2023
Food and donated goods for dlstrlbullon
Goods for rE¥le18ook5talll
34,386
6,536
40,922
25.568
6,319
31.887
24

ABOVE BAR CHURCH
(Company Ilmlted by guarantee and not having a share capltsl)
NOTES TO THE Accoul￿S FOR THE YEAR ENDED 31 MARCH 2024
12
DE8foAS
2024
Z023
Tiade debtors
Other debtors
Prepoyments and accrued Sncome
10,384
245,309
24,594
280,287
4.703
31,231
33,089
69,023
Included ¥￿thI￿ other debtors Is £20,000 due fvom J Webber. Fallowlng hls reslBnatlan as a church mlnlstpr In 2020, tho loan Is repayable
on Ihe solo 0188 Anglesea Road, Southampton. S015 5Q5, or by july 2025, whlch•or Is eartler.
Durln8 thtr year, I gerry. mln15ter, was loaned £213,750 t¢ ¢nèble hlm to purchase as property. Thls amount 1$ Interest free and Is dtsè t
b? repald In more thjn ane year.
13
CREDITORS: Imounts fèllln8 due wlthln one y•ar
Z024
2021
Tr¥do creditors
Other credltors
Ar.cmals and deferred Incorne
IOA64
3.778
15,689
29,931
28,007
2,724
34,282
14
DEFERRÈO INCOME
An element ol grant Income re<elved by the charlty durlw the yesr hii deferred as Ir relates to latÈr accwJnlln8 pork)ds. Tho
movement In the ycor Is detalled below,.
Income deferred In yaar to 31 March 2024
Amounts roleaspd from ptrevlou$ yp.Hr
Nei muvernent to Iniorne
(J6,6701
116,6701
25

ABOVE BAR CHURCH
(Company limited by guarantee and not havlng a share capltall
NOTES TO THE AccouMfs FOR THE YEAR ENDED 31 MARCH 2024
FIESTRICTED FUNDS
Balahtè at
l Aprll 1023
Balèn¢o al
Trdll5fer Revaluallon 31 March 2024
INome EKpendllure
Formatlon School 8ur5Jiles lund
The Katherine Rose I'ebbutt Trust fund
M£rk Drama fund
Refresh Bulldlng fund
step Trolncesnralnlng fund
Big Oreaklast Central
l.ove Southampton
BIK DIMe￿￿te
Connoct
851
260,356
4b",520
6,816
407
188
Ll,Sfy11
10,928
4.913
15001
12,711)
119,6151
15691
16,tK171
5JY
355,890
37.83.1
11,160
86.6A5
3,000
21,624
t03,818
8,709
111,6741
1626,4511
18,7091
562,376
39,743
449,101
598,965
1676,6361
86,6RS
458,115
Formollon S¢hoolPursorlesAund
Thls lund conslsts ol bursarles rLcLived for Formatlon School and related schoul
The Kotherlne Rose febbvtt Trustliind
Ihls fund rel8t¥.S to i I￿11¢Y fr#m the Istaié of Katherlne Rose Tebbutt Ideceaso.dl, whlch left propèrty ta tho church. The hlstorlE value
olthls lund represents the 57.79% Int*re%t in tho church maiiso. moyeme.nis re.lètp to réntal Income. lind costs.
DAorlt Dramafvnd
A tund to spread the dramatic presenlation of Mark's tsospel ovany,ellslc piirpn5e.s in tlw. (IK alld iirvund thc world.
RtJresh kyulldlnqfvnd
Thi5 lund represents donallons speclflcally 8lven to iniprove aiid r•furblsh parli of the biilldlng and expenditure un thiswork.
Step Trolnefsnmlnlng Jund
A lund to support and provlde training In a speclllc mlnlstry area. In 202?-73 the fund Incomtt Inr.IiJdp.d 47 grant DI É3,500 frorn FIEC to
fund tralnlnA, thls 8rant was spÈnt In 2023.24.
breakfvstCentMI
ThL% Is d grani Iiom ihe GF Macaulay Charitable Trust which stlpulates that rhe lunds can only be sppi)t on the 818 Breakfast C*ntral
mlnlstry.
love Southurnpton
This fund Is uspd to work on the"Love So¢Jthampton" inltlatlve whlcli invol¥es a broad range ol churches In Soiitharnpton.
Blg DIMerekK8
Tlii5 fund Is use.d far a f<)r)d rpdi%rrlbutlon project selvlng the cummunlty of 5ourhampton. Ihe alg Dlllere.nce. de5iEnated fvnd wos
transf&rrÈd over to th15 restrlcted funrf in ?022-23. The bolance on the 818 Difference lund Is c()mprlsed ol both stock ol donated goods
and Cash.
Connect
Th15 fijikl Is used to employ the Connect r.nordlnator at the church,
26

ABOVE BAR CHURCH
(Company limited by guarantee and not having a share capltall
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
16
UNRESTRICTEDFUNOS
At
l Aprll
Z023
At
31 March
2014
Trartsley ot Revaluatlon
fund5
Income Eypgndlture
Connect fund
Oook&tall fund
Rotsf fund
Speclal appeals fund
LeEacy fund mlsslDns partners
Property 13wial ltsnd
Mlnlsterlal loaii
rotal des*nated lund.%
3,876
13,661
48,S95
7,536
30,097
14551
16,1151
132,08SI
129,ISII
li0,￿0>
112,9161
3,484
13,699
7,153
11,0001
iio,0001
27,993
6.348
19,597
I,SS2,754
213,750
1,816,142
1,56fi,670
213,15
1.768,420
105,76S
35,209
191,2521
Gonefal fvnds
2,350,715
2,454,480
747.587
1875.2011 11,768,420)
1966,4531
S17.996
2,334,138
Total uniestrlcted funds
78?.,796
63,315
Contjetrfvnd
Th15 fepresenls th# inonlE5 relatln8 10 ihe ovèr 50,5 Kroup attlvltlps. IN.8. In the 202.4 atcaunts thls WAS releired to as th• Cameo Fund.
tht* previou5 narne for th1% mln15trv.I
ooksitYllfuMtl
This repr#5enls the b(bok5tall actlvltle5.
RooAlund
Munles were trinsli'.rred to th15 fund In ?.D?.?-23 to cover proje.cted tosls over a 3 year period. £10,000 wa5 IrÉitsslvir¥d out represontlng
funds sv.t aslde In pre￿ouS yeirs whlch were not needed In practice.
Spv¢l#l #ppealslumd
Th1$ rep¥esont5 smaller spe¢lal deslenaied appeal8 Ihroy8hout the year. such as at lasttrr, Harvest and Chrl$tma.E, for varlous chailrles
r nd Indudlnl fundin8 for llvÈrsÈas rnlssional Irlps ènd IncliJde% the correspondln8 8111 Aid clalrn. It15 trÈated a5 a deslgDilted fund ds It15
arded ss parl of the gen4ral work of the Church Jnd ￿t spec111cally restricrod and any Surplus or do.Ilclt IS translerred from thp.
8enerJl fund,
Legocy Jund. M1$51on partners
Thls rL'sullS Iftrm a leBac¥ Irom Rosemhry MRad Idece•sedl, halF ol vAilch has bè¢*n ¢Je518naled to benelll rni55ion paitners wlth
emerloncy needs.
Pmyrty copltttl Jund
The yroporty capltal fund represents thp. het bttok valu• ol land and hiiildin65.
Mlnlsterltsllouo
Thls fund reye5enls the amounts loantd to J Berry Iseo note 121.
27

ABOVE BAR CHURCH
Icompany limited by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
17
ANALYSIS OF NET ASSETS 8ETWÉEM FUNDS
Restrl¢ted Unre51rlcred
funds
funds
TOTAI
2024
Yeor ended31 March 2024
Tangiblo Nxed assets
Curreni assets
1.612,Ot
752,￿9
129.9311
2.334,138
1,612.006
1,210,178
129,9311
2. 192.253
458,115
458.115
IlestrlEted Unresirkted
funds
funds
TOTAL
1023
Yeor ended3J Morch 2Q23
Tèn8lble Ilx•d assets
curre.nl asset5
Curront Ilabllluos
260,3S6
197,7¢j9
1,829,110
681,369
165,0141
2.445,4fi6
2,089,466
879,1211
165.0131
2,903.fJ81
458.115
18
OPF.RATING LEASE COMMITMENT5
The company ha5 commltrnents ijiider ¢)perailn8 lease5 whkli fall due ès lollow5'.
2024
20Z3
wiihin one y¢tit r
Afi('.r more Ihan one year
4,464
Is,r)?4
20,088
2,396
REIA T'EL) PARTY TRANSACTIONS
Theitt was trustee were relmbursed for trxpense5 for a toial ium ol E104 durinR the y•.ar12023: £?.44 to two Irusteesl. Tb•
r*latlv•s olone trustee were pald a total ol £1,887 for servtces provlded to iho r.harllY.
Durln8 the iirlor ypar, the charlty pald £27.5 Inr advÈit151ng and prornolional cosls io The Evangeliral Alllaiice, ol whlch trustee John
Risbrid8er IreslgnÉd 31 May ?.n??.11s a tryi%tÈè.
Church mln15térs C Wèbb and J Ri$brid8e.r were also tru$tee8 unill.11 2022. They recRlve.d ioial remuneraii¢)n ol F14,125 durlng the
prlor year. J R15brld8er left as an tMploye¢ In Suminer I022. No trustee r?.cpived r?munèratlon relatlng ro thelr role as a trustee.
The total amount of donatlons received ￿thout eondltion5 from the trustees and persons connected 10 thÈm amounted to £72,594
12023,. E53,7551.
DurlnK the year, the thuich provlded an Interest free loan of £213.750 to l BErry. minstor to inablB hlm to purtha5E a property due to
the church manse belng inapproprlate. The loan is repayable In full In 15 year5 and15 Included wlthln debtors.
After the balance sheei date, the church entered Into an a8reement lo sell the churili manse to K Dlck. a trustee. The 53le as a whole
IlncludSt)g the valuel was agieed with the Charlty Comm15510n.
28

ABOVE BAR CHURCH
(Company Ilmlted by guarantee and not having a share capital)
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
20
PRIOR YEAR STATEMENT OF FINANCIALACTIVITIES
Restrkted Uniestrlcted
funds
funds
TOTAL
2023
Notes
INCOME
Donalons aod legacles
Chadtable actlvltles
Investment Income
814,496
819,146
19,662
24,115
1,633.642
19.662
26.642
1,927
TOTAL INCOME
816,423
863,523
1.679.946
KPENDITURE
rtharltablt attlvltles
General mlnlstry
Natk)naI15ntornatlundl Mlsslons
Local m1551on5 In¢ludln8 50clal actlon
r.orrnaUon 5chnDI
Chlldren, Youth and Studp.nt5
tl.017
2,430
701.9L6
Y26,168
IL9,49B
109,785
337,185
121,928
8ll,701
9,193
269,186
278,379
Total charitabk expeiidllvre
724,781
841,JJ9
1.572,340
RelFe5h bulldlns ft¥pendlture
214
234
TOTAL EXPENDITURE
725.015
47,559
I,S72,574
NEf INCOMEIIEXPENDITUREI FOR YEAR
91,408
15.964
107,371
Transfers betwoen lunds
46M67
146,0671
NET MOVEMENT IN FUNDS
137,475
130,ioal
107,372
Fund balance5 al l April 2022
311.626
2.484,583
2,796,?.09
FUND BALANCES AT 31 MARCH Z023
449,101
1,4S4.480
2,903.581
The Statement ol Fillanclal A¢tlvltles Includes 311 g#lns •nd105$8s reeo8nitsd In the year.
29

ABOVE BAR CHURCH
(Company limited by guarantee and not having a share capitall
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024
21
PRIOR YEAR FUND MOVEMENTS
RESTRicfED FUNDS
Balance ai
l Aprll 2022
Income Empendlture
Transfor5 31 Mirth 2023
Forfflatlon School Bu￿arleS lund
The Katherlne Ros*. Tibbutt Trust luttd
Mark Drama fund
Refresh 8ulldlng fund
Step TraiMeosnrainin8 fund
East Fcjod Bank
Love Southampton
efg Dlfferenc
Connect
1,076
260,055
26.49)
1,165
12251
11.6261
12,4JOI
12341
19.1931
Ii,0?51
1141,2J21
1686.6591
19,3911
B51
1,927
22,453
5.885
9,600
825
13.??3
744,410
18,1(N)
260,356
46,520
6.816
407
200
22,633
21,624
103,818
8,709
46.067
311,626
816,423
1725,0151
46.067
449,101
UNRESTAICfED FUNDS
At
l Aprll
2022
At
31MaKh
20Z3
rrinsler of
funds
Income Expendlturi
Cameo fund
6ookstdll fund
Roof fund
spp.clal appeals fund
818 Dlllerence Fund
LeRacy fund- mlsslori& partTrpis
Tor81 (Jv.slgnilted funds
4.619
17431
15,0381
151,4051
141,1151
3,87
13,661
5,800
loo,000
8,191
46,C*7
42,412
104,988
146.0671
12.3151
1100,6161
30.097
103,765
46,260
53.133
General lunds
Total iinrp.qtrlcted funds
2.379,595
2,484,583
811.263
863.523
1746,9431
1847,5591
IY9,20LII
146,0671
,350,715
2.454.480