**REGISTERED COMPANY NUMBER: 06910658 (England and Wales) REGISTERED CHARITY NUMBER: 1132151**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **FOR**
## **LEWSEY CHRISTIAN CENTRE**
JVCA Ltd, Chartered Accountants 114 High Street Cranfield MK43 0DG
**LEWSEY CHRISTIAN CENTRE**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|6|
|**Independent Examiner's Report**||7||
|**Statement of Financial Activities**||8||
|**Balance Sheet**|9|to|10|
|**Notes to the Financial Statements**|11|to|15|
|**Detailed Statement of Financial Activities**|16|to|17|
## **LEWSEY CHRISTIAN CENTRE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 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 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the church are for the benefit of the public
A: To advance the Christian faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the church council from time to time may think fit.
B: To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the worlds as the church council from time to time think fit.
C: To advance education in such ways and in such parts of the United Kingdom or the world as the church council from time to time may think fit.
The objectives of the children's centre and nursery is to work along side local families with under fives, providing information, advice and a wide range of services, such as help with returning to work, finding childcare, family support, family health, and much more.
## **Significant activities**
- Christian Church Activities
- Children's Centre and Nursery
## **Public benefit**
The Trustees have due regard for the guidance on public benefit and achieve these aims by providing a Children's day care nursery and a place of worship and church services.
The Trustees have referred to guidance contained in the Charity Commission's general guidance on public benefit when reviewing aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives they have set.
Page 1
**LEWSEY CHRISTIAN CENTRE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
## **OBJECTIVES AND ACTIVITIES**
## **Foreword Report**
You are the salt of the earth…You are the light of the world. A town built on a hill cannot be hidden. Neither do people light a lamp and put it under a bowl. Instead they put it on its stand, and it gives light to everyone in the house. In the same way, let your light shine before others, so that they may see your good deeds and glorify your Father in heaven.' [Matthew 5: 13, 14-16]
The past year has been a turbulent one- locally, nationally and internationally. During this year, we saw the changes in the political scene with Labour winning on a landslide and with Donald Trump returning to the Whitehouse. Every day has new worry, and it is difficult not to allow fear to shape our reaction to the world, or each other, and our relationship with God. It can be a hard time to pray, and to feel the presence of God. Our relationship and communion in Christ creates a community that is anxious for nothing but in everything with supplication, we should make our request to God. This still holds true. In times of difficulty we are called to pray and to come together to remember that we are to be 'salt' and 'light'.
We are very blessed with a dedicated team of people in the Nursey and the Church who build up our common life and to make this church a place that is much loved in our area. Through prayer, worship, care of others, children's work, outreach and mission we encourage encounter with the Divine and making Jesus known, God has given us his great gifts of imagination and creative skills. This extends we have seen growth in Children's, Youth and attendance increase in our fellowships and services, which are a reminder of all the good work outside of our weekly worship.
Our church services deepened with praise, worship and the Word of God; we learn together through the gifts of our preachers, teachers and in our bible study group. We continue our work in growing the numbers of young people to receive Christ and into the Christian faith through baptism.
Prayer has expanded this year in many ways and to that; we owe glory to our Lord Jesus Christ!
Through the Prayer and Fasting week held; this was a beautiful way to connect and pray for many who were lonely, grieving, anxious, and had stopped engaging with the Church - with requests for deliverance, prayers for loved ones for healing and salvation and more. It has opened to the door for the body of Christ to pray for those in need.
Healing and Deliverance Services; these services are where the Lord meets those coming for physical, emotional, mental, or spiritual healing. A team developed and came for training wanting to be a part of this service. It is beautiful to see God meet the needs of the people. He alone is the Healer!
A busy church in the community relies on the teamwork and commitment of many people. Our grateful thanks go to everyone for their support, wisdom and skills: the many volunteers, the trustees, the elders, deacon and leaders of ministry, the Finance team, hospitality, birthday teams and others.
We look forward to the coming year of walking alongside you, to continue to seek God in all things, and to be 'salt and light' for all whom we encounter. Every blessing
## **Church Activities:**
## **WORSHIP & PA Ministries**
"Let the message of Christ dwell among you richly as you teach and admonish one another with all wisdom through psalms, hymns and songs from the Spirit, singing to God with gratitude in your hearts." - Colossians 3:16
The charge of the Worship and PA Ministry Teams are to facilitate the praise and worship of the Lord for all who come to the Church service. Our Worship Team Lead and the Music Director prepared music to help lead in weekly worship, so that together the church family of Lewsey could worship and praise the Lord in His sanctuary.
During the year the PA system, microphones and other equipment was upgraded at cost of around £9000.
Page 2
**LEWSEY CHRISTIAN CENTRE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
## **OBJECTIVES AND ACTIVITIES**
The worship Team facilitated the celebration of Jesus Christ's resurrection in at Easter, the Good News Outreach event and Christmas Carol Concert amongst others. Praise God for their dedication and time!
The team has persevered through the year and look forward to new challenges and opportunities in the coming year.
## **Sunday School Report**
This report provides a comprehensive overview of the Sunday School ministry's activities, achievements, and challenges throughout the year. It aims to reflect on our progress, identify areas for improvement, and inform future planning to better serve the children and families within our church community. The Sunday School plays a vital role in nurturing the spiritual growth of our young members, instilling foundational Christian values, and fostering a sense of belonging within the church.
## **Strengths of the Ministry:**
One of the primary strengths of our Sunday School ministry has been the dedication and commitment of our volunteer teachers and assistants. Their passion for teaching and their willingness to invest time and effort into preparing lessons and engaging with the children have been exemplary. This commitment has ensured a consistent and high-quality learning environment. Furthermore, the curriculum adopted this year proved to be highly effective, offering age-appropriate lessons that were both educational and interactive, leading to increased participation and understanding among the students.
The welcoming and inclusive atmosphere fostered by our team has also been a key strength, making new children feel comfortable and integrated quickly into the Sunday School family.
In the next year, we would like to see significant improvement in parental involvement, with more parents volunteering for events and providing feedback, which would, strengthened the home-church partnership in spiritual education of our Sunday School children.
We would like to introduce new interactive learning tools and activities to aid storytelling with props and group projects, also to contribute positively to the children's engagement and retention of biblical knowledge.
## **Youth Connect:**
They sometimes met virtually and increasingly met in person as the year progressed; there is a dedicated programme of meeting face-to-face monthly and this continues to thrive under the direction of Saschin and Andeen. The sessions to consistently challenge the young people to develop a deeper knowledge of God and personal relationship with Jesus We've seen young people desire to engage and connect with one another and the leaders continues to provide a place for that will enable the young people to grow in their faith and challenges. The youth people are have gone through a series bible foundational studies and small committed their life to Christ and were baptised.
Just as the Sunday School Ministry blessed with dedicated teachers so is the Youth Connect and the volunteers for their time including equipping, counselling into education, career choices and helping to care for and walk alongside our young people on their journey with Christ.
Parental Collaboration and Engagement is pivotal to young people successes, therefore we will continue to encourage parent(s) to partner with us on this journey of kingdom building. Invite a friend or two: we would encourage the young people to share the good news with the friends and neighbours too
We will need to continue to pray for God to bless, grow, and work in and through this ministry in Jesus Name Amen
## **Missional & Outreach Ministry:**
Our purpose and goal of connecting members with the community to build relationships through service in Christ's name.
" Compassion Ministry Day: Thanks to your generosity, we distribution groceries and gave to food packs to SignPost and to NOAH in Park Street
Page 3
**LEWSEY CHRISTIAN CENTRE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
## **OBJECTIVES AND ACTIVITIES**
" Lewsey Festival: end of June, we distributed water, tracks
" Good News Outreach: 3 days event of reaching out to the wider communities and in the Linmere estate.
## Other Church Activities
- " Weekly Bible Study (virtual and in the church)
" Weekly Coffee Mornings and fellowship
" Women's Ministry
- " Men's Ministry that includes DIY Saturday
- " Welfare and Community engagements including Lewsey Festivals - last weekend in June
As we would like to do more in the future: **Christian stewardship** begins with the recognition that everything we have - our time, our talents and our money - is a gift from God to be used and offered back to him in service.
At Lewsey Pentecostal Church, we are blessed with worship, a passion for biblical principles and a growing programme of activities for all ages, serving the greater community in which we live. Alongside our Christian calling to worship, pray, care for each other and live out our values in our work and leisure we are also called to be financially responsible for this church and its mission and ministry.
We do not receive financial support from the State or the Assemblies of God UK. Our church relies on regular giving from our congregation and friends. In order to fulfil our Christian calling to 'life in all its fullness' (John 10:10) we need your support. Regular financial support gives us the confidence and the resources to develop the mission and ministry of this place, acknowledging the blessings that God gives us, now and in the future. This includes building up our resources and saving for capital projects.
We are asked you to consider prayerfully what proportion of our time, talents and money should be offered to God for use through our church.
It costs over £46,000 a year to run the church. Currently, it takes almost £150 a day to ensure that:
" the staff are paid
" the building and its grounds are properly maintained and heated
- " the church affairs are efficiently run
" we can maintain and develop our programme of activities
" we can support poor those in need and in the mission field
Future projects are not included in the above figure.
Making a regular donation helps us to budget and plan for the future.
## **Lewsey Nursey**
Our Nursey is a major pillar of the community in Lewsey Farm, celebrating nearly two decades of providing exceptional early years education. The nursery offers full day care, quality facilities, and dedicated support for children aged 0 to 5, anchoring itself as a trusted local staple and good Ofsted ratings.
The Church owned setting consistently receives glowing feedback from local families, praised for its dedicated staff and nurturing, wheelchair-accessible environment.
Our Nursery is to stringent legal and welfare standards governed by Ofsted and the statutory Early Years Foundation Stage (EYFS) framework. Lewsey Nursery is must legally maintained to rigorous safeguarding procedures, health and safety controls, strict staff-to-child ratios, and comprehensive administrative records
## **Nursery Activities:**
Page 4
**LEWSEY CHRISTIAN CENTRE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
## **OBJECTIVES AND ACTIVITIES INCOME**
**Government Education funding** - this is currently paid on a termly basis with headcount completed near the beginning of each term. Payments will cha nge to monthly in the next financial year (2025/26).
**Parental income** - this continues to be paid in a timely manner.
## **EXPENDITURE**
**Salaries** - There was an increase in salaries as we employed an apprentice to work at the nursery. This was funded by the increase in fees and additional hours of attendance. The apprenticeship seems to be going well and we may get the opportunity to employ JF on a permanent basis. This would be very good in a climate where good practitioners are becoming very hard to find.
**General expenses** - We invested in an incentive scheme for the staff where discounts on household items and food were available. It is essential to look after good staff to ensure retention.
Food - There was a increase in food as food prices have increased hugely. We still aim to ensure all children are fed as well as possible. This is essential for their welfare.
## **Repairs and renewals** -
The spend on repairs and renewals has been quite significant this financial year as a number of resources and pieces or equipment have needed attention.
1. A number of 'soft spots' were discovered under the laminate flooring in the 2-5 room and the floor required pulling up and replacing. The laminate flooring was also replaced as this was almost 20 years old.
2. The sink unit in the staff WC was replaced as the old one was looking tired and the plumbing required long awaited attention.
3. Repairs to the staff room roof due to a leak during heavy rain.
4. The door entry system was replaced, as this had been in place since 2006. The new system gives each staff member a fob and this improves safety for staff and children.
5. The water heater in the kitchen was replaced.
The nursery had a good year and made a profit. The staff seem to be happy and we are fortunate enough to have many lovely families.
Funding will be changing in 2025/26 as 9 months+ funding should have positive impact on the business.
Thank you to all our dedicated staff for their professionalism, care and skills and to the apprentices/trainees and families.
## **ACHIEVEMENTS AND PERFORMANCE Charitable activities**
Church Activities
During the year we have achieved and increase in the number of people attending our two weekly meetings.
## Children Centre and Nursery
During the year we have achieved an increase in children enrolled in the centre with full occupancy and have increased the services we offer. In addition to this we have received a **good** Ofsted report in October 2022. our previous report in 2017 was also **good** .
Page 5
**LEWSEY CHRISTIAN CENTRE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
06910658 (England and Wales)
## **Registered Charity number**
1132151
## **Registered office**
Radnor Road Luton Bedfordshire LU4 0UG
## **Trustees**
Mr Christopher Ayodeji Bailey Mr Charles Osei-Peprah Pastor Farayi Mungazi
## **Company Secretary**
## **Independent Examiner**
Jonathan Vowles FCA CTA DChA JVCA Ltd, Chartered Accountants 114 High Street Cranfield MK43 0DG
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 29 April 2026 and signed on its behalf by:
Mr Christopher Ayodeji Bailey - Trustee
Page 6
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LEWSEY CHRISTIAN CENTRE**
## **Independent examiner's report to the trustees of Lewsey Christian Centre ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors 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 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 examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Jonathan Vowles FCA CTA DChA
JVCA Ltd, Chartered Accountants 114 High Street Cranfield MK43 0DG
29 June 2026
Page 7
## **LEWSEY CHRISTIAN CENTRE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**-**
**Charitable activities**
Nursery
**-**
Church
**79,375**
**Total**
**79,375**
**EXPENDITURE ON**
**Charitable activities**
Nursery
**-**
Church
**32,342**
Other
**76**
**Total**
**32,418**
**NET INCOME/(EXPENDITURE)**
**46,957**
**Transfers between funds**
10
**(24,706)**
**Net movement in funds**
**22,251**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**60,590**
**TOTAL FUNDS CARRIED FORWARD**
**82,841**|Restricted
fund
£
**735**
**364,531**
**-**
**365,266**
**336,908**
**-**
**-**
**336,908**
**28,358**
**(2,169)**
**26,189**
**290,349**
**316,538**|**2025**
**Total**
**funds**
**£**
**735**
**364,531**
**79,375**
**444,641**
**336,908**
**32,342**
**76**
**369,326**
**75,315**
**(26,875)**
**48,440**
**350,939**
**399,379**|2024
Total
funds
£
1,340
276,874
51,448
329,662
281,811
51,357
102
333,270
(3,608)
-
(3,608)
354,547
350,939|
|---|---|---|---|
The notes form part of these financial statements
Page 8
## **LEWSEY CHRISTIAN CENTRE**
## **BALANCE SHEET 31 AUGUST 2025**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
7
**230**
**CURRENT ASSETS**
Debtors
8
**-**
Cash at bank and in hand
**83,231**
**83,231**
**CREDITORS**
Amounts falling due within one year
9
**(620)**
**NET CURRENT ASSETS**
**82,611**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**82,841**
**NET ASSETS**
**82,841**
**FUNDS**
10
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
**268,548**
**(945)**
**56,413**
**55,468**
**(7,478)**
**47,990**
**316,538**
**316,538**|**2025**
**Total**
**funds**
**£**
**268,778**
**(945)**
**139,644**
**138,699**
**(8,098)**
**130,601**
**399,379**
**399,379**
**82,841**
**316,538**
**399,379**|2024
Total
funds
£
268,854
(2,228)
167,361
165,133
(83,048)
82,085
350,939
350,939
56,946
293,993
350,939|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 9
## **LEWSEY CHRISTIAN CENTRE**
## **BALANCE SHEET - continued 31 AUGUST 2025**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 29 April 2026 and were signed on its behalf by:
Mr Christopher Ayodeji Bailey - Trustee
The notes form part of these financial statements
Page 10
**LEWSEY CHRISTIAN CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Computer equipment - 25% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 11
**LEWSEY CHRISTIAN CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025**
## **2. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||**2025**|2024|
|---|---|---|
||**£**|£|
|Depreciation - owned assets|**76**|102|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Staff
No employees received emoluments in excess of £60,000.
**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
996
**Charitable activities**
Nursery
-
Church
51,448
**Total**
52,444
**EXPENDITURE ON**
**Charitable activities**
Nursery
-
Church
47,542
Other
102
**Total**
47,644
**NET INCOME/(EXPENDITURE)**
4,800|**2025**
**14**
Restricted
fund
£
344
276,874
-
277,218
281,811
3,815
-
285,626
(8,408)|2024
14
Total
funds
£
1,340
276,874
51,448
329,662
281,811
51,357
102
333,270
(3,608)|
|---|---|---|
continued...
Page 12
## **LEWSEY CHRISTIAN CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025**
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|Unrestricted
funds
£
**RECONCILIATION OF FUNDS**
Total funds brought forward
52,146
**TOTAL FUNDS CARRIED FORWARD**
56,946|Restricted
fund
£
302,401
293,993|Total
funds
£
354,547|
|---|---|---|
|||350,939|
## **6. DEFINITION OF FUNDS**
Unrestricted funds consist of income and expenditure attributed to the church and its activities.
Restricted funds consists of income and expenditure that relates to the Children's Centre and Nursery. The funds are considered restricted as they are to be used only in the running of their respective activities.
## **7. TANGIBLE FIXED ASSETS**
|**COST**
At 1 September 2024 and
31 August 2025
**DEPRECIATION**
At 1 September 2024
Charge for year
At 31 August 2025
**NET BOOK VALUE**
At 31 August 2025
At 31 August 2024|Freehold
property
£
**268,548**
**-**
**-**
**-**
**268,548**
268,548|Plant and
machinery
£
**2,484**
**2,384**
**25**
**2,409**
**75**
100|Fixtures
and
fittings
£
**4,719**
**4,569**
**37**
**4,606**
**113**
150|Computer
equipment
£
**1,992**
**1,936**
**14**
**1,950**
**42**
56|Totals
£
**277,743**|
|---|---|---|---|---|---|
||||||**8,889**
**76**|
||||||**8,965**|
||||||**268,778**|
||||||268,854|
continued...
Page 13
**LEWSEY CHRISTIAN CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025**
|**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Pension payable
Other creditors
Pension
Deferred income
Accrued expenses
**10.**
**MOVEMENT IN FUNDS**
At 1/9/24
£
**Unrestricted funds**
General Fund
**60,590**
**Restricted funds**
Restricted Funds
**290,349**
**TOTAL FUNDS**
**350,939**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General Fund
**Restricted funds**
Restricted Funds
**TOTAL FUNDS**|
Net
movement
in funds
£
**46,957**
**28,358**
**75,315**
Incoming
resources
£
**79,375**
**365,266**
**444,641**|**2025**
2024
**£**
£
**(945)**
(2,228)
**2025**
2024
**£**
£
**1,545**
-
**4,078**
21,337
**-**
784
**-**
58,585
**2,475**
2,342
**8,098**
83,048
Transfers
between
At
funds
31/8/25
£
£
**(24,706)**
**82,841**
**(2,169)**
**316,538**
**(26,875)**
**399,379**
Resources
Movement
expended
in funds
£
£
**(32,418)**
**46,957**
**(336,908)**
**28,358**
**(369,326)**
**75,315**|
|---|---|---|
continued...
Page 14
**LEWSEY CHRISTIAN CENTRE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 AUGUST 2025**
## **10. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1/9/23
£
**Unrestricted funds**
General Fund
52,146
**Restricted funds**
Restricted Funds
302,401
**TOTAL FUNDS**
354,547
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General Fund
52,444
**Restricted funds**
Restricted Funds
277,218
**TOTAL FUNDS**
329,662|Net
movement
At
in funds
31/8/24
£
£
4,800
56,946
(8,408)
293,993
(3,608)
350,939
Resources
Movement
expended
in funds
£
£
(47,644)
4,800
(285,626)
(8,408)
(333,270)
(3,608)|
|---|---|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2025.
Page 15
## **LEWSEY CHRISTIAN CENTRE**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 AUGUST 2025**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Nursery Interest Income
**Charitable activities**
Income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
General Administration Costs
Legal Fees
Staff Training
Events & Trips
Compassion/Welfare
Building Maintenance
Conting / Dep
Advertising
Travel
Resources
Subscriptions
Bank Charges
Church outreach
Food
Cleaning
Donations
Guest Speakers
Repairs and Renewals
**Other**
Plant and machinery
Carried forward|2025
£
**735**
**443,906**
**444,641**
**259,936**
**11,327**
**5,390**
**960**
**2,808**
**6,529**
**2,920**
**4,244**
**3,780**
**549**
**1,802**
**1,755**
**-**
**6,711**
**3,166**
**-**
**313**
**7,003**
**1,704**
**343**
**650**
**10,663**
**8,191**
**1,040**
**250**
**24,726**
**366,760**
**25**
**25**|2024
£
1,340
328,322|
|---|---|---|
|||329,662
214,215
8,934
4,097
637
2,540
7,682
2,711
3,120
4,613
3,931
434
4,124
151
6,494
2,011
330
63
6,446
1,342
26
174
8,918
7,154
840
395
37,666|
|||329,048
34
34|
This page does not form part of the statutory financial statements
Page 16
## **LEWSEY CHRISTIAN CENTRE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2025**
|**Other**
Brought forward
Fixtures and fittings
Motor vehicles
Computer equipment
**Support costs**
**Governance costs**
Accountancy fees
Total resources expended
**Net income/(expenditure)**|2025
£
**25**
**37**
**-**
**14**
**76**
**2,490**
**369,326**
**75,315**|2024
£
34
50
18
-
102
4,120
333,270
(3,608)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 17