Charity Registration No. 01134573
Company Registration No. 07031482 IEngland and Wales)
BREATHE NEW LIFE CHURCH
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

BREATHE NEW LIFE CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr P Jukes
MrDFry
Mr A T Davies
Dr R Pitls
MI DA Leese
Charity nurnber
01134573
Company number
07031482
Registered office
Campus .' City
Leek Road
Sloke-on-Trent
Slaffordshire
ST2 8BY
Independent examlner
K. V. Stsley FCA Bsc (Honsl
Graphic House
124 City Road
Stoke on Trent
ST4 2PH

BREATHE NEW LIFE CHURCH
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes lo the financial statements
9~19

BREATHE NEW LIFE CHURCH
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report and financial statements for the year ended 31 December 2023.
The financial slalements have been prep8red in accordance with the accounting po5i¢ies set out in note 1 to the
financial statements and comply with the Gharily's governing document, the CompJnies Act 2006 and Accounting
and Reporting by Charities.. Statement of ReGommended Practice applicable l() charities preparing their accounts i
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive
1 January 20191
Oblectlves and activitie5
The objects of the Church are for the benefit of the publi¢.
a. To advance the Christian faith in accordance with the statement in such ways and in such parts of the
United KingdDm or the world as the directors may from lime to lime think fil.,
b. To relieve sickness and financial hardship and to promote and preserve good health by the provision ol
fvnds, goods or services of any kind including through the provision of counselling and support in Such
parts of the United Kingdom or the world as the directors from time lo lime think fil, and
c. To advance education in su¢h ways and in Such parts of the United Kingdom or the wodd as the dIr￿lorS
from lime to time rnay think fil.
Within that framework we see..
Purpose '.
Breathe New Life exists to love God, love people and make disciples.
Matthew 22.. 37-39NIV
Matthew 28.. 18-20NIV
Vision..
We see a people who Breathè New Life.
Ouknrking
Jttsus centred- Jesus al the centre Df all we do lal the start and during that joumeyl.
Rooted- This is discipleship. We discover we are, find our identity and find freedom.
Together- We serve and support one another in personal and cotporate growth.
Broad-we find our place and step into ministry.
Reach -As far as the eye can see we will outreach lo those who don't know God.
Core Values..
Passion, Freedom, Kindness.

BREATHE NEW LIFE CHURCH
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Iruslees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake. The trustees have also complied with the duly in section 4 of the Charities Act 2006 to
have due regard lo the public benefit guidance published by the Charily Commission.
Sunday Service, 11 am every Sunday are designed for people to meet, for the Gospel to be preached and lo
prepare people to fulfil the mandate as bestowed upon the Christian life. The Online Service continues to operate
as an option for those who cannot attend.
Each week sees Breathe New Life operating v8rious ministries across the city, impacting the lives of many people.
The following is 8 snapshot of those activities.
Breathe Klds Church 15 Breathe New Life's programme for kids aged up Its 11 years of age. Breathe Kids now has
2 groups that run on a Sunday morning, where the children enjoy a lime of singing, teaching, games and crafts.
Breathe Kids continues lo operate online too
Breathe Kids Reload was introduced in September of 2023. This is an outreach programme for year 110 year 6.
Reload runs during term time Parentslguardians accompany the children. There is lols to do, craft, games. outdoor
play and free refreshments are available.
Breathe Youth run weekly events for young people from the age of 11 to 17 at the church premises. Grow a fun,
discussion based event and Awaken is the outreach event for the young people to have lols of fun, play games and
bring their friends along. The Youth Team took the group for a weekend away and helped raise money lor
wheelchairs in Uganda by climbing Snowdon together.
Breathe Young A(Jults118+1 is where young people meet, lo support and encourage each other in their faith.They
have an active presence on the university ¢ampuses. This Ministry helps connect students lo the life of the church
and helps them praclically as they settle into stLJdent life.
Courses is an opportunity lo lake next steps on a Christian journey. The Alpha Course, continues lo run as a
priority and the church en¢ouraged to attended and bring friends and family. Other Courses are ran as and when a
need arises.
Small Groups are variDUS groups of people that meet In homes across the city, that look lo encourage people
within their faith and to offer pastoral support
Communlty Outreach.. Community Hub The Café 15 opened for all on Tuesday mornings. Community
Connectlons during the week various groups now have the use of the building. New Friars College, Family by
Family and Young al Heart. Community Days During school holiday5 the building is opened tD the cornmunily and
a programme is run alongside the Hubb Foundation. Families come along lo enjoy activities and a free lunch.
During the Summer of 2022 we hosted weekly Cornmunity Days. Turning Point Fund continued to be used lo help
people in need.
Links with local schools and community groups continue to grow.
Staff Team consists of 7 people, covering a variety of different of roles.
Sabbatical - Over the Summer of 2023 the Senior Pastors and their 2 daughters were granted 5abbali¢al from the
hurch for a 8-weeks. This was a time for them to rest, recuperate and take lime as a family, away from tho
demands of church life and work.
MissSons
During 2023 the church came together lo raise funds fc>r Wheelchairs for Uganda, through the charity
Fathers Heart. A donation of £12100 was made lo the charity A Team of staff and volunteers began pLgnning for a
visit lo Uganda in 2024, where they will help assemble and distribute the wheelchairs.
Creatlve Team is a gathering of all the creab've ministries in the ¢hurch to work together on collective projects eg
Chrislmas Production and the weekly Sunday service5. This team continued to work tirelessly lo ensure Breathe
New Life operated online weekly and produced lols of creative and fun for the church family lo connect.
Network- Breathe New Life joined the Life Links network in 2019.

BREATHE NEW LIFE CHURCH
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Financial review
11 is the policy of the chaiity that unreslricled funds which have not been designated for a specific use should be
maintained al a level equivalent lo three months expenditure. The Twslees consider that reserves at this level will
ensure that, In the event of a significant drop in funding, they will be abl& lo continue the Charity's current activities
while consideration is given lo ways in which additional fvnds may be raised.
The Trustees have assessed the major risks lo which the chanly is exposed and are satisfied that systems are in
place lo miligale exposuie l() the major risks. The Trustees seek extensive professional advice and guidance and
have comprehensive policies in place lo protect the charity.
Structure, governance and management
The Charity is a company limited by guarantee and was established under its Memorandum of Association on 27
September 2009 and govemed by its Articles, as amended by the Certificate of Incorporation on change of name
dated 2 February 2011.
The trustees, who are also the directors for the purposes of company law, and who served during the year were..
Mr P Jukes
MrDFry
MrA T Davies
Dr R Pitls
Mr DA Leese
Recruitment and appointment of trustees
In keeping with the guidelines set out by the Assemblie5 of God, of which Breathe New Life is in fellowship. the
church Is required lo have at least three Trustees at any one lime. Pastor Paul Jukes, one of the TrLJStees, is the
Senior Pastor and on the payroll Trustees who are not on the payroll will always be in the majority.
Should a vacancy arise the Trustees are required lo approach an individual who is believed lo have the ne¢essary
experience, commitment and skill set, who is deemed trustworthy by the Iruslees lo worli alongside the team who is
credible and confident in complex decision making.
Organlsational structure
To successfully manage, oversee and develop the charity and its actiwty, the Trustees ensure that appropriate
le8dership and teams are in place with the skills and expertise lo lake the charity forward.
The Trustees Consider and review all governmentsl a¢tivities through regular documented board meeb.ngs with the
day lo day activity of the charity being guided by the Core Leadership Team headed by the Senior Pastors, Paul
Jukes. Much of the practical outworking of this guidance is then carried out by the Staff Team who work alongside a
significant number Df volunteers from the ¢hur¢h.
New Trustees are provided with copies of the Memorandum and Articles of Association, late51 accounts and
budgets. and suitable Charity CorNmi5sion guidan￿ including CC3 The Essential Trustee and guidance notes on
TheAdvancement of Religion for the Public Benefit.
The trustees ensure that regular and quality training is made available to a11 Leaders within the organi5ation
slru¢tLJre to develop individuals in their iole and enable greater capacity for not only the person bul the activity they
overs￿. Regular meeting5 are held for all Leaders to come together so that objectives, vision and aims of the
charity remain the focus that all the activity works towards.
Related Parties
Breathe New Life Church Is an Assemblies of God Church.

BREATHE NEW LIFE CHURCH
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The Iruslees, report was approved by the Board of Trustee5.
Mr A T Davies
Trustee
18 September 2024

BREATHE NEW LIFE CHURCH
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF BREATHE NEW LIFE CHURCH
I report lo the trustees on my examination of the financial statements of Breathe New Life Church {the charity) for
the year ended 31 December 2023.
Responslbllltles and basis of report
As the trustees ol the charity land also ils direcltsrs lor the purposes of company lawl you are responsible for the
preparation Df the financial slalemenls in accordance with the requirement5 of the Companies Act 20[￿ Ilhe 2008
Actl
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of
the 2006 Act and are eli9ible for independent examination, I report in respect of my examination of the charity's
financial statements carried out under section 145 of the Charities Act 2011 Ilhe 2011 Act). In carrying out my
examination I have followed all the applicable Directions given by th& Charity Commission under section 14515llbl
of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner musl be 8 member of a body listed In section
145 of the 2011 Act. I confjrm that l am qualified lo undertake the examination because l am a member of Institute
of Chartered Accountants in England & Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause Its believe that in any material respect..
accDunting records were not kept in respect of the charity as required by section 388 of th& 2008 Act., or
the financial slalements do not accord with those records., or
the financial statements do not comply with the accounting requ1￿mentS of section 396 of the 2006 A¢1 other
than any requirement that the acGounts give a true and fair view which is not a matter considered as part of an
independent examination., or
the financial slalemenls have not been prepared in accordance with the methods and principles of the
Slalemenl of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in a¢¢ordance with the Financia5 Reporting Standard applicable in the UK ard
Republic of Ireland IFRS 1021.
I have no concerns and have come acrtsss no Dther matleT5 In connedion with the examination lo which attention
should be drawn in this report in order lo Ènable a proper understanding of the financial statements to be reached.
K. V. Staley
A Bsc {Honsl
Graphic House
124 City Road
stoke on Trent
ST4 2PH
Dated.. 18 September 2024

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BREATHE NEW LIFE CHURCH
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
15
560.000
574,000
Current assets
Stocks
Debtors
Cash al bank and in hand
250
250
6,162
143,901
16
125,322
125,572
150,313
Credltors.. amounts falling due within
one year
18
116,5031
119,9741
Net current assets
109,069
130,339
Total assets less current liabilities
669,069
704,339
Creditors-. amounts falling due aftgr
more than one year
19
130,0571
146,3231
Net assets
639,012
658,016
Th8 funds of the charity
Reslricled income fvnds
Unrestricted funds - general
Unreslricled funds - designated
22
34,608
81,022
523,382
43,934
92,765
521,317
23
639,012
658,016
The company is enlilled lo the exemption from the audit requirement contsined in section 477 of the Companies Act
2006, for the year ended 31 December 2023.
The directors acknowledge their re5ponsibilrftie5 for ensuring that the charity keeps accounting records which
comply with section 388 of the Act and for preparing financial statements which give a true and fair view of the slate
of affair5 of the ¢ompany as at the end of the financial year and of ils incoming resources and application ol
resource5, including ils income and expenditure, for the financial year in accordance with the requirements ol
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating lo
financial slalemenls, so far as applicable to the ¢tsmpany.
The members have not required the company lo obtain an audit of ils financial slalemenls for the year in question in
accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable lo companies subje¢l
lo the small companies regime.

BREATHE NEW LIFE CHURCH
BALANCE SHEET (CONTINUED)
AS AT31 DECEMBER 2023
The financial slalements were approved by the Irusl&es on 18 September 2024
Mr A T Davies
Trustee
Dr R Pitts
Trustee
Company registration number 07031482 (England and Wales)

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
Breathe New Life Church is a private company limited by guarantee incorporated in England and VVale5. The
registered office is Campus ". City, Leek Road, Sloke-on-Trenl, Staffordshire, ST2 8B Y.
1.1 Accounting conventlon
The financial statements have been prepared in accordance with the charity's governing document, the
Cornpanies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to Charities preparing their accounls in ac￿rdance with the Financial Reporting Standard
applicabl& in the UK and Republic of Ireland IFRS 1021 leffeGtive 1 January 20191" The charity is a Public
Benefit Enlily as defined by FRS 102.
The charity has taken advantage tsf the provisions in the SORP for Charities applying FRS 102 Update
Bulletin 1 not lo prepare a Statement of Cash FIDWS.
The financial statements are prepared in sterling whi¢h is the functional currency of the charity and rounded to
the nearest £1.
The financial slatemenls have been prepared under the historical cost convention, modified lo include the
revaluation of freehold properties. The principal accounting policies adopted are sel out below.
1.2 Golng concern
The financial statements have been prepared on a going con¢em basis as the trustees believe that no
material uncertainties exist. The Iruslees have considered the level of funds held and the expected level ol
income and expenditure lor 12 month5 from authorising these financial statements. The budgeted income and
expenditure is sufficient with the level of reseNes for the charity Its be able lo continue as a going concern.
1.3 Incoming resources
All income is included in the Slalement of Financial Activities ISOFAI when the charity is legally entitled to the
income after any performance Conditions have been mel, the amount can be measured reliably and il is
probable that the income will be received.
For donations lo be recognised the Charity will have been notified ol the amounts and the settlement dale in
writing. If there are conditions attach￿ ID the donation and this requires a level of performance before
entitlement Can be Dbtained then income is deferred until those conditions are fully met or the fulfilment ol
those conditions is within the control of the charity and il is probable Ihal they will be fulfilled
Legacies are accounted for when their receipt is certain and can be properly quantified. All of the income is
generalSy recognised when it is receivable.
Donated facilities and donated professional services are recognised in income at their fair value when their
econ()mic benefit is probable, il can be measured reliably and the charity has control over the item. Fair value
is determined on the basis of the value of the gift lo the charity. For example the amount the charty would be
willing to pay in the open market for such facilities and services. A corresponding amount Is recogni5ed in
expenditure.
No amount is included in the financial slalements for volunteer time in line with the SORP IFRS 1021. Further
detail is given in the Ttuslees, Annual Report.
Fixed asset gifts in kind are recognised in full when receivable and are included at fair value.
Income from trading activities includes Income e8med from fundraising events and trading activities lo raise
funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds
and is recognised when enlillement has occurred.

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting polSGles
(Continued)
Investment income is earned through holding assets for investment purposes such as property. It includes
rent receivable.
1.4 Resources expended
All expenditure is a¢¢ountecl for on Sn accruals basis and has been classified under headings that aggregate
all costs related lo the category. Expenditu￿ is re¢ognised where there is a legal c>r constructive obligation lo
make payrnenls lo third parties, it is probable that the settlement will be required and the amount of the
obligation can be measLJred reliably. 11 Is categorised under the followng headings.
Costs of raising funds includes the expenditure incurred related to fundraising activities and the costs relating
lo the trading aclivili&s',
Expenditure on charitable activities includes the expenditure incurred relating to the pastoral and ministerial
aclivilie5 undertaken by the church.
Irrecoverable VAT is Charged as an expense against the activity for which expenditure arose.
1.5 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, net of
depreciation and any impairment losses.
Freehold land and buildings
Fixtures, filtings & equipment
2 /0 slraighl line
200￿ slraighl line
1.6 Impairment of fixed assèts
At each reporting end date, the charity reviews the carrying amounts of ils tsngible assets to delerrnine
whether there is Jny indication that those assets have suffered an impairment loss. If any such ind￿allOn
exists, the recoverable amount of the asset is eslimaled in Drder lo delèmine the extent of the impairment
loss lif any).
1.7 Stocks
stock Is valued al the lower of costs and net realisable value.
1.8 Flnanclal instruments
The charity ha5 elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial in5tiuments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
contractual provisions of the inslrumenl.
Financial assets and liabilities are tsffsel. wlh the net amounts presented in the financial slalemenls, when
there is a legally enforceable right lo set off the recognised amounts and there is an intention lo settle on a
nel basis or lo realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial a55els, which include debtors and cash and bank balances. are initially measured at
transaction price in¢1uding transaction Costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing Iransa¢tion. where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year ar& not amortised.
10-

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
Basic financial liabilities
Basic financial liabilities, 1ncluding creditors and bank loans are initially recognised at transaction pri¢e unless
the ariangement conslilules a financing Iransaclion. where the debt instrument Is measured at the present
value of the ftjture payments discounted al a market rate of interest. Financial liabilities classified as payable
within one year are not amort15ed.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade ciedilors are obligations lo pay for goods or services that have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are classified as current liabilities if payment Is due within one
year or less. 11 not. they are presented as non-currenl liabilities. Trade creditors are recognised initially al
transaction pri¢e and subsequently measured al amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial IiabiSilies are derecognised when the charity's contra¢lual obligations expire or are discharged or
cancelled.
1.9 Taxation
The charrty Is an exempl Charity within the meaning of schedule 3 of the Charities Act 2011 and is considered
to pass the lesls set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore il meets the definition of
a charitable ctsmp8ny for UK corporation lax purposes.
1.10 Retlrement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.11 Accumulated funds
Restricted funds ale subject lo specrfic conditions by donors as lo how they may be usod. The purroses and
uses of the restricted funds are sel out in the notes to the financial slalemenls
Designated funds comprise funds which have been set aside al the discretion of the trustees for s￿CIfiC
purposes. The purposes and uses of the designated fLJnds are sel out in the notes lo the financial slalements.
Unreslricled funds are available for use al the discretion of the Iruslees in furtherance of the *neral
objectives of the charity and which have not been designated for other purposes.
Critical accountlng estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo acwunling
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revisitsn affects both ¢LJrrent and future
periods.
There are nts critical accounting eslimales or judgements that have been made in these financial slalemenls.

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from donations and legacie5
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restri¢ted
funds
funds
2022
2022
Totsl
2023
2022
Donations and gifts
255,250
12,100
267,350
268,342
23,959
292,301
Donations and glfts
Tithes and offerings
GiftAid
215,161
40,089
12,100
227,261
40,089
229,708
38,634
23,959
253,667
38,634
255,250
12,100
267,350
268,342
23,959
292.301
Income froTn charitable a¢tivlties
Unrestricted
funds
2023
Unrestrl¢ted
funds
2022
Church aclivrties
1,437
408
other trading actlvllles
Unrestricted Unrestricted
funds
funds
2023
2022
Cafe sale5
Room hire
6.401
6.035
5.826
3.570
Other trading activities
12,436
9,396
Investments
Unrestricted Unrestricted
funds
funds
2023
2022
Interest receivable
445
12
12-

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Expenditure on raising funds
Unrestri¢ted Unrestricted
funds
funds
2023
2022
Fundraising and publicity
Other fundraising costs
5,720
4,366
Expenditure on charitable a¢tlvltles
Church
activities
2023
Church
activities
2022
Dlrect costs
Staff costs
Depreciation and impairment
Ministries
AOG Contribution
Heat light and water
Repairs and maintenance
Telephone and internet
Office expenses
Insurance
Advertising and publicity
Travel
Hospitality
Legal and professional fees
Sundry expenses
Mortgage interest
Volunteer expenses
staff Training and Courses
Sabbatical
142,865
14,000
44,204
6.844
10,233
17,266
3,034
9,915
4,841
2,058
2,404
1,254
1,833
5,778
2,380
779
1,557
12,147
128,092
14,000
26,035
5.854
10,037
31,936
1,991
9.403
4,354
1,544
1,571
640
1.762
5,404
2,204
844
4,719
283,392
250,390
Grant funding of activities (see note 91
10,000
Share of support and governance costs (see note 10)
Govemance
1,560
1,008
294,952
251.398
Analysis by fund
Unr&slricted funds - general
Unrestricted funds - designated
Reslricled funds
257,146
16,380
21,426
229,018
16.204
6,176
294,952
251.398
13-

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Grants payable
Church
activities
2023
Grants lo inslilutions..
Lift ministries - Revival projects
10,000
10 Support costs allocatod to activities
2023
2022
Governance costs
1,560
1,008
Analysed be￿een-
Church activitie5
1,560
1,008
11 Net movement in funds
2023
2022
The nel movement in funds is stated after chargingllcreditingi..
Fees payable for the independent examination of the charty's financial
statements
Depreciation of owned tsngible fixed assets
1,560
14,000
1.008
14,000
12 Trustees
Pastor Paul Jukes received £43,461 12022 - £38,671) as remuneration during the year in recognition of his
pastoral ministry. In addition, the charitable company reimbursed him a total of £4,084 {2022 £2,650) in
r&specl of expenses incurred in connection with the discharge of his dulles.
Wife of Pastor Paul Jukes received £18,751 12022 - £15,244) as remuneration during the year in iecognilion
of her leadership in the church.
The spouse of another trustee received £11,966 12022- £9,753) as remuneration during the year in
recognition of her pastoral ministry.
14-

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 Employees
The average monthly number of employees during the year was..
2023
Number
2022
Number
Adminislratitsn
Leadership
Ministry
Total
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
134,052
4,792
4,021
120.887
3.582
3.623
142,865
128,092
There We￿ no employee5 whose annual remuneration was more than £60,000.
14 Taxation
The charity is exempt from taxation on ils activities because all 115 income is applied for chartsble purposes.
15 Tangible fixed assets
Freehold lantl
and buildings
Fixture5,
fftt¢ngs &
equlpment
Total
Cost
At 1 January 2023
700,000
16,730
718,730
Al 31 December 2023
700,000
16,730
716,730
Depre¢lallon and ifflpairment
At 1 January 2023
Depreciation Charged in the year
126,000
14,000
16,730
142,730
14,OOLI
At 31 December 2023
140,000
16,730
156,730
Carrylng amount
Al 31 December 2023
560,000
560,000
At 31 December 2022
574,000
574,000
15-

BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Debtors
2023
2022
Amounts falling due within year..
PTepaymenls and accrued income
8,162
17 Loans and overdrafts
2023
2022
Bank loans
36,817
52,683
Payable within one year
Payable after one year
6,560
30,057
6,360
46.323
Amounts included above which fall due after five years..
Payable by inslalmenls
3,817
20,883
The long-lerm loans are secured by fixed charges over land and buildings on the wesl side of Leek Road,
Abbey Hullon, Stoke on Trent registered as SF128131 and SF233572.
The loan runs for a period of 20 years which wll end in 2030. The current interest rale is 3.750/0.
18 Credltors.. amounts falling due wlthln one year
2023
2022
Notes
Bank loans
Other laxalion and social s&¢urity
Trade creditors
Other creditors
Accruals and deferred income
17
6,560
1,980
5,005
866
2,092
6,360
1,548
9,267
779
2,020
16,503
19,974
19 Creditor5- amounts falling due after more than one year
2023
2022
Notes
Bank loans
17
30,057
46,323
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BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
20 Retirement benefit schemes
2023
2022
Defined contribution schemes
Charge lo profil or loss in respect of defined contribution schemes
4,021
3,623
The charity operates a defined contribution pension scheme for all qualifying employees. The assets tsf the
scheme are held separately from those of the charity in an Incsependenlly administered fund.
21 Share capltal
Breathe New Life Church is a company limited by gu8ranlee and accordingly does not have a share capital.
Every mernber of the Company undertakes lo contribute such amount as may be required, not exceeding £1,
to the assets of the charitable company in the event of being wound up while he or she is a member, or within
one year after he or she ceases to be a member.
22 Restricted funds
The restricted funds of the Charity comprise the unexpended balances of donations and grants held on trust
subject lo specific conditions by donors as to how they may be used.
At 1 January
2023
Incoming
resources
Resources
expended
At31
December
2023
Community Fund - Vision
Mission International - Fatherfs Heart Mobility
Ministry
43,934
19,3261
34,608
12,100
112,1001
43,934
12,100
121,4261
34,608
Previous year-
At 1 January
2022
Incoming
resources
Resources
expended
At31
December
2022
Community Fund - Vision
26,151
23,959
16,1761
43,934
Community Fund A fund formed by an offering as 8 result of the community focus for 2021. These funds
are used for community OLJtreach projects and aclivilies.
Mission Internatlonal A fund raised for wheelchairs for Uganda, through the charity Fatherfs Heart rnobilily
ministry.
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BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
23 Unrestricted funds - designated
These are unre51ricled funds which are material lo the charity's activities.
At 1 January
2023
Resources
expended
Transfers
At31
December
2023
Own use tangible assets
521,317
116,3801
18,445
523,382
Previous year..
At 1 January
2022
Resources
expended
Transfers
At31
December
2022
Own use tangible assets
528,556
116.2041
8,965
521,317
24 Unrestricted funds
The unrestricted funds of the charity Comprise the unexpended balances of donations and grants which are
not subject lo specifi¢ Conditions by donors and grantors as lo how they may be used. These include
designated funds which have been sel aside Dul of unreslricled funds by the trustees for specifi¢ purposes.
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
Own use tangible assets
General funds
521,317
1428.5521
116.3801
1246.4861
18.445
136.8901
523,382
1442,3601
269,568
92,765
269,568
1262,8661
118,4451
81,022
Previous year:
At 1 January
2022
Incoming
resources
Resource5
expended
Transfers
At31
December
2022
Own use tangible assets
General funds
528,556
1471,6001
116,2041
1217,1801
8,965
117,9301
521,317
1428,5521
278,158
56,956
278,158
1233.3841
18,9651
92,765
The fixed asset fund has been set up to asslst in identifying those funds which are not free fvnds and it
represents the nel book value of fixed assets, less any directly associated borrowings.
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BREATHE NEW LIFE CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
25 Analysls of net assets between funds
Unrestricted Unrèstrlcted
funds
funds
general designated
2023
2023
Restricted
funds
Total
2023
2023
At 31 December 2023-
Tangible assets
Current asselsllliabililiesl
Long term liabilities
560,000
16,5611
130,0571
560,000
109,069
130,0571
81,022
34.608
81,022
523,382
34,608
639,012
Unrestricted Unrestricted
funds
funds
general dosignated
2022
2022
Restrl¢ted
funds
Total
2022
2022
At 31 December2022'.
Tangible assets
Current assetsllliabililiesl
Long term liabilities
574.000
16,3801
146,3231
574,000
130,339
146,3231
92,765
43,934
92,765
521,317
43,934
658,Q16
26 Related party transactlons
Transactions with related parties
During the year the charity entered into the following transactions with related partie5'.
Donations frorn related parties total £44,99812022 £37,300).
19-