IT$cking ID.. 10J5098-12825JO Company regl$trallon nurnber 07Q31482 (England and Wzlesl Charlty raglstratlon numbgr 01134573 (England and W81esl BREATHE NEW LIFE CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
TTfj¢king ID.. 10350YB-1282&30 BREATHE NEW LIFE CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Trust888 Mr P Juk8s MrDFry MrA Davies Mr DALoese Country of Incorporatlon United Kingdom (England and Wal8sl 07031482 Charlty reglstratlon England and Wale5 01134573 Roglstor•d offlco 8realhe New Life Church Leek Road Siok8.on.Tr8nt Slaffordshire ST2 88Y Independent examlner BK Plus Llmlled Gr8phic House 124 City Road Stoke on Trent ST4 2PH
Tiacklng ID." IOJYJ98-1282580 BREATHE NEW LIFE CHURCH CONTENTS Page Trust888' report Independen¢ 8x8rnlnèVs raport Slatemenl of financial actItIeS Balance sh881 Note6 to the Ilnanclal s18tèm6nts 10- 19
Tiacking10.. 1035096.1dB2530 BREATHE NEW LIFE CHURCH TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 21)25 Th8 Irustees presenl thelr r8POrt and financial slaternents for the year ended 31 December 2025. The financ1 st8tem8nls have been prepared in accordance with the 8ccounUng policles s61 out in note 1.110 th8 flnanelal statements and comply wlth the charlly's govemlng document, the Companies Act 2006 8ncS 'Accounting and R8POrting by Charilles.. Statement ol Re¢omm8nded Practlce apICable to charities preparing th81r accounts In accordance with the Financial R¢porting Siandard applicable in the UK and Republic ol Ir81and IFRS 1021 (effective 1 J8nu8ry 20191.. Oblectlves and a¢tlvlt18S The objects ol the Church are for the benefil of the publlc. To advance the Chrislian faith in accordan¢e wth the slalem8nl in such ways and rn Such parts of the United Klnodom orthe worfd as Ihe 1CtorS may from tlme lo tlme thlnk fit,. b. To r8118V8 Sickness and financlal hardshlp and to promotè and preserve good health by lh8 provision of funds, goods or servic8s of 8ny kind includlng through the provision of counselling and suprK)rt in such parts of Ihe Unltèd Klngdom or the worfd as the directors frcm tlme to tlme thlnk fil, and To advance education In such way8 and in such parts of the United Klngdom or the wortd as the dir8Ctors from lime lo tirn8 rnay think fit. Within that fr8mework we sea.. Purpose '. Breathe New Llfe exlsts to love God, love péople and moke dlsdples. Matthew 22.. 37-39NIV Matthew 28.. 18-20NIV Vlslon: We see a people who Brealh8 New Life. Outworking.. Jesus centred- Jesus at the centre of all w& ¢Jo lat the start and during IhAtlournèyl Rooted- This13 dlsdpleshlp. Wa discoverw8 ar8. find our idantity and find freedom Tagether- We serve and support one another In personal and c4)rporate growlh. Broad-we flnd our pl8C8 and step Into minlsiry Rea¢h- A8 f8r 8S thè eye can see we 11 outr88ch to Ihos8 who donl know God. Core V81u8S'. Passlon. Freedom. Klndn8S8
110¢ftg ID. 10350Y8-128253Q BREATHE NEW LIFE CHURCH TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 The truste8s have paid due regard lo ouid8nC8 issued by the Charity Cornmission in (Jecldino what activit188 th charity should und8rtak8. The tnjslees have also complled wilh the duly in section 4 of lh8 Charities Act 26 to have due regard to the public b8n8fit guid8llGe published by Ihe Charity Commlssk)n. 2025 Focus: Fruitful During 2025 there was a st88dy Inrx885e of attendees lo the church. rrvjrè p60ple volunteering and att8ndlng small groups. Kids Church grew so much that a Ihlrd group was introduced. Sunday Seryica 8reathe New Lila Church meets every SurKlay 8t 11am. The seryices are designed for people to come together to celebrate their week, to heAr the preach and th8n oo Into Ihelr week prepared lo Ilve out the Chdsllan Llfe. The Onlin8 S$N¢e conllnues to q)er818 8s opllon lor those who cannot attend. Each week sees Breathe New Life operallng various fflln181ri85 across th& city, Smpacling Ihg Iivgs of many people. The following is a snapshot ol tho$8 acliviti8S. Breathe Klds Church is Breathe New Llfès woJramm8 for d8 8ged up to 11 years ol age. Breath8 lQds was contlnually fvll. so a further group was cr88ted. Th8 Kld5 Church Groups are now named as Embers, Ignlte and 818ze. They run most Sunday mornings. The chlldren enloy a tlme ol blble ieachSng. singing, garne5 and Grafts. 8r8athe Kids contlnues lo oper8t8 online loo. 8reathe Youth run We8Y 8venls for young people from th8 age of 11 to 17 at the thurch pr6mi8es. Gr¢)w a fun, discussion-based event and Awaken is the outreach èvanl for the young people to havg lots of fun, pEay garr85 and bring their fdends along. The Youlh Team took a group of young people to Stanley Head. Breathe Young Adults118+1 Is where young p80p18 maet, to support and 8ncour8g8 aach olh8r In thelr laith. They have 8n actlve presenc8 on lh8 unlversity campuses. This Minlstry helps connect students to the Ilfe ol the church and h81ps them pracllcally as they 88tUe Into sludent Ilfe. Cour58S 15 an opportunity lo take next steps on a Chrislian joumey. The Alpha Course, continues to run as a priority 8s thè Ghur¢h attendees arg 8ncouraged io brlng along friends and family. Other courses ar8 r8n as and when a ne8d 8rises. Small Group8 8re our blble study groups thal meet In homes acros8 lh8 city. that look to enrall peopl8 within their falth and to off8r pastoral support. Communlty Outreach Communlty Hub The Cafè Is openod for all on Tuasday fnomings during tem lime. Communlty Connections during the week various groups now have the us8 af th8 bullding, Famity by Fam1 and Young at Heart. Community Days During school holidays the bu11ng is opened to the community and 8 prograrnme Is rvn alongside the Aubb Foundalion. Famllies como along lo enjoy acvItiS and a free lunch. Turning Polnt Fund con'nued lo be used lo help peo8 In need. Llnks wlth Ioc81 h0O15 and communlty groups conllnue to grow. Staff Team Gonslsts of 7 people, covering a variety ol different of roles.
Tracking It). 10350rJ8_1282530 BREATHE NEW LIFE CHURCH TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2025 Mlsslons- A Misslon Team went oul to Uganda in Oclob8r 2025 to help assemble and distrlbute wheelchairs. We continue lo fundraise for Wheelchalrs for Uganda. through the ¢harily Fathers Heart. Go De8per Noghts were introduc8d In 2024. Thls is open io anyone wk) would Ilke to att8nd. 1115 a deeper look at scripture for those who want to leam more. The ses&ons are led by the Senlor Pastor and guest SP88k8rs. Prayer- Inlegral to the Ilfe ol any Christian. Durlng 2025, we focused time to prayer and f8Stlng. eneouraglng the church to eng8g8 In p8U5ing uslng Ihg Paus8 App. W& also had Prayer and Worship evenings wh8re a time of worship is followed by pray8r and ministry. Groative Team is a gathering of all the creative mlnlslriès In the chUh to work together on collective projects that gfbhance tyjr Sunday Servl¢es, Eastèr and Chrfstmas c818brations. N8twork- Breathe New Llfè jc4n8d the Llfe Links n8twoik In 2019. FSnan¢lal revlow 11 Is the policy of tha chadly that unr8stricted funds which hav8 not been deslgnated for a sp8clfic use should b8 mainlalned al a level equiv8lenl lo three months 8XPEndlture. Thg Trustees con5idei that reserves at Ihis18v81 will ensure that, In the event ol a significant drop In funding, they wlll be able to conllnue the th8rfty's current actMtle8 while ¢onslder8tlon Is glven to ways In whlch addltlonal funds may be raTrs8d. The Trustees have 83888S8d the major rfsks to whlch th8 charity Is èxposed and are 58tlsfied that systgrns 8rg In p1a¢e lo miligale 8xposure to the major risks. The Trustee8 seek extenslve professlonal advlce and guldance and have comprehen81ve pollcles In place lo prolecl the charlty. Structuro, gov8man¢• and manag&m8nt The charfty is a MpanY Ilmited by guarantee and was 88lablished under Its Memorandum of Assodatlon on 27 SeptembÈr 2009 8Thd govemed by ils Ath'c188. 8s amended by the C8rlifirate of Incnrporatlon on changa of name d8led 2 February 2011. The trust8es, who are abo th8 dlr8Ctor8 lor the purposes of company law, and who served during th• year were.. Mr P Jukes MrOFry MrA Davies Dr R Pltts Mr D A Le8s8 {Reslgned 24 F8bruary 20261 Recrultrnent and appolnlmgnt of tru5te6s In keeping with the guidelines sel out by the ASSeMleS of God, of whiej) 8realhe New LKg Is In fellowshlp. the church Is requlred to have al least the Truslees at any one tlme. Pastor Paul Jukes, one ol the Twstees. Is the Senior Pastor and on the payroll. Trustees who a Thot on the payroll 11 always be In ihe rnajorlty. Should a vacancy arise the Trusteas a required lo approach an Individual who is belleved to have the n8C8S5ary exptsrlgnce. cornmitmenl and sklll sel, who 15 deemed truSrthY by the trustees lo wort( alongside the team who Is credlL4e and wnfident in complex declslon maklng.
Tiathing ID., 1035096-1282£30 BREATHE NEW LIFE CHURCH TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Organlsatlonal 5tructur8 To successfully rnanag8, ovarsee and develop the charfty and Ils acllvSty. the Trustges gnsurg thal appropiiat8 IEadership and teams are In place with the skills and experli5e to take the charity forward. The Trustees consd8r and review all govemmental activSt4es through gUlar documented board meetings wth the day to day actltY ol Ihe charily b8Sng gulded by the Core Le8d8iship Toam he8d6d by the Senlor Pastors, Paul and Sara Juk88. Much of the practical outworklng of thls guidance is then Carried out by the Staff Team who work alongsld6 a slgnificant number of volunleeis from the church. New Trustees 8r9 provided wlth eopies ol the Memorandum and Articles of Association, 18lesl accounts and budoets, and suitable Charity Commission guldance Includlng CC3 The Essential Truste8 2nd guidanc8 notes on Th8 Adv8nc8mnt of Rèliglon for the Publlc B8n8fil. The Ifustees ensure that regular and quality Iraining 15 tnade avallable to all Leaders wthin lh8 organisalk)n structure to develop Indlvlduals In Ihelr role and 8nabl8 gr88t8r capaclty for not only the person bul tho activity they oversee. Regular rne81ings are he fN all Leaders lo come together so that objectives. vision arbd aims ol the charity remain the focus that all the actlvlty works towards. Related Partles Brgalho New Llfe chUh Is an Assemblles ol God Church. The trustees, roport was approved by tho Board ofTwsleè8. MrDFry Trust98 Date.. 2110712026
Trththing 10.. IOJ50YO-1282531) BREATHE NEW LIFE CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BREATHE NEW LIFE CHURCH I report lo the trustees on my examination ol the flnanclal statements of Breathe New Life Church (the tharityl for the year ended 31 December 2025. Respon51bllltles and bas18 of report A5 Ihe tnjstees of the Charity land also ils dlrectors lor the purp088s of cornpany lawl, you are responsible for the preparats'on of thè finsnaal statements In accordancè wlth the requlrernents of the Compan185 Act 2006. Having 5atlsfied myself that the financlal statements ol tho charity are not required to be audlted undgr Part 16 of the Companies Act 2006 and are eligible for ind8P8ndent examlnatlon, I report in respect of my examlnalion ol the charitys financial statements tathed out under s8clion 145 of th8 Charilles Acl 2011. In carrwng out my examiriatlon I have followad the Direclions given by th6 Chaiity Commlssion under section 14515)(bl ol the Charits'es Act 2011. Indèp•ndont examlner's 5tat8ment Slnce the charitls gr05s Incorne exceeded £250.000, the Independenl examiner must b8 a rnernber of a body Ilsted In sectlm 145 01 the Charit1£8 Act 2011. 1 eonflrm that l arn qualified lo undartake the examlnation because 18m member ol Institut8 of Chartered A¢counlant8 in En9land & Wales, which is one of the listed bodSes. I h8ve completed my 8xarnination. I conflm) that no matters have come to my 8llentk)n In ¢onnethc th the examlnation givlng ma cause to bollev8 Ihal In any material respect.. accounung records not kept In ra$pect of the charity a8 r8quir8d by secllon 366 of the Compani88 Act 2006. the financlsl statements do not accord th those records., or the financi81 st8temeThls do not compty with the accounllng r8qulr8m8nts of Secon 396 of the Companles Act 2006 other th8n any requlrement that the f5nancial statements give a true and lair view, whlch Is not 8 matter consléered as part ol an independent examlnallon; or the financial statements have not been prepared In accordanc6 wlth tho methods and principlès of tha Statement ol Recommended Practic8 fLV accounting and r8rx)rting by charitles applicable lo chari118S preparing thelr finandal slalemenls in acwrdance with the Flnanclal Reportin9 Stand8rd applicable In the UK and Republic ol11818nd IFRS 1021. I have no conc8ms and have come acros8 no other matters In eonnectlon wth the 8x8mln8tlon to whlch attention should Lw drawn In thSs report In order to enable a propgr understanding of the flnan¢ial statements to be reached. KoA&bSthI4 YeA BS&(H9rtdJ Karen Staley FCA BS¢ (Honsl 8K Plus Llmltod Graphlc House 124 City Road Stoke on Trent ST4 2PH 2210712026 Date..
Tiacking10. 1035096-12025JO BREATHE NEW LIFE CHURCH STATEMENT OF FINANCIAL ACTIVITIES IINCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 currenl flnanclal year Unrestricted Unregtrlcted fund$ funds general designated 2025 2025 Restricted funds Totsl Total 2025 2025 2024 Notes Incorne from.. Donatlons and 18g8cies Charftabl8 activities Olher trading activieS Investm8nt5 306,796 9,803 9,257 715 9.410 316.2( 9.803 9.257 715 261.002 14.641 7,849 716 Total income 326,571 9,410 335.981 284,210 Expendlture on: R8Sslng funds Charitable 8ctlvltS 4,933 307,722 4.933 338,412 5,263 297,277 15,774 14.916 Total axpendlture 312,e55 15,774 14.916 343,345 302,540 Nèt Incomell&xpendSturg1 13,916 11S.7741 I5.5[) 17.3641 118.3301 Transfers b8lw98n funds 111,6911 11,891 Ng1 movamont In lunds 10 2,225 14,0831 IS,$061 17,3641 {18,3301 Recon¢lllatlon of funds- Fund balances at 1 January 202S 76,822 515,450 28.410 620,682 639,012 Fund balanc85 at 31 De¢ember 2025 79.047 511,367 22.904 613,318 620,682
T13Cn9 ID. l0J509 12rs25JO BREATHE NEW LIFE CHURCH STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) (INCLUDING INCOMEAND EXPENDITUREACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2025 Prlor flnanclal yaar Unrestrlcted Unr&stricted funds funds g8n8ral deslgnated 2024 2024 Re$trlcted fund8 Total 2024 2024 Notes Income from.. Donations and legacie5 Charitable activities other trading activie$ Inv8slrnents 255,966 14,641 7.849 718 5.036 261,002 14,641 7.849 718 Total Income 279.174 5.036 284,210 E)tpenditure on= Raising fund5 Ch8rllable acllvltles 5,263 269.508 5,263 297.277 16.535 11.234 Total expendlture 274.771 16,535 11.234 302.S40 Net incomel{exp8ndltur•l 4.403 116.5351 16.1981 {18,3301 Transfers tWern funds 18,6031 8.603 Nèt mov•m&nt In fund8 10 14.2001 17,9321 16.1981 118.3301 Re¢onclllation of funds: Fund bal8n¢e8 at 1 January 2024 81,022 523,382 34,608 9,012 Fund balances at 31 De¢¢mb8r 2024 76.822 515.450 28,410 620,682
Tiacklw 10.. ls098-1282o BREATHE NEW LIFE CHURCH BALANCE SHEET AS A T 31 DECEMBER 2025 202S 2024 Notes Flxod assets Tanglble assets 14 532.000 546.000 Current assets Stocks Debtors Cash at bank aThl In hand 954 300 111.082 15 114.634 112,336 115,042 Cr•dltors: amounts falllng due wllhin one year 17 114.0851 115,2801 Net currant a$$gts 98.251 99,762 Total a$$ots less curront Ilabllltl88 630,251 645,762 Credltor5.' amounts f8111ng due oft•r more than one year 18 116,9331 125,0801 Net assets 613.318 620,682 The funds of the charlty Restrlcled Income ndS Unrostrl¢t8d funds- general Unr8Strlded funds- deslgnated 21 23 22 22.904 79,047 511,367 28,410 76,822 515.450 613,318 620.682
liacking ID. IOJ5098-1282530 BREATHE NEW LIFE CHURCH BALANCE SHEET (CONTINUED) AS A T 31 DECEMBER 2025 Thg company Is et)Iltled lo th8 8X8mption from the a111 requir8m6nt contalned in section 477 of the Companlas Act 2006. for lh8 yeAr ended 31 December 2025. Tbe dlrectors acknowladge th81r re5ponslbllitles for ensuring thal the ¢harfty k88ps accounting 0)rdS which comply with section 386 01 the Act and for preparing financial slalern8nts which olve a true and falr view of th6 slata of affairs of the company a5 at the end ol the fin8naal year and ol Ils Incoming resource5 and application of resources. includlng Ils Income and expenditure, for the financi81 year In accordance with the requSremenls of secllons 394 and 395 and whlch otherwls8 comply with the requirements of th8 Cotnpanles Act 2006 relating to financial statements, so far as appllcable to Ihe company. The memb8rs have not requlred the cornpany to obtaln an audlt of its financl81 statetnenls lorthe year In qu8Stion in accordance wllh sg¢llon 476. These financial Slaiamenls have been pr8P8red In accordance wth the provlslons applicable to comp4nles svblecl to th8 srnall companies r8girnè. 2110712026 The flnancial slatements were approved by twslees on . MrDFry Trust•6 MrA Davies Trust••
TIGck1ng ID.- 10J5r198.1I82530 BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Ac¢ountlng poll¢l&s Charlty Infomiauon Breathe New fe Church15 a private company limited by guarantee Incorporated In England and Wales. Thè registered office is Breath8 N8w Llfe Church. Leek Road, Sloke-on-Tr8nt, staffordshire, ST2 88Y. 1.1 Ba515 of preparatlon The financial slaternents have been prepared In accordanc8 wilh the ¢haritls govemlng docvment, Companie5 Ad 2006 and "Accounting and Reporting by Chari1188.' Staternonl of Recommonded Pra¢lic8 applicab18 to charftl&s preparing their a¢wunls in accordan wlh th8 FinancSal Reporting Standard applicable in tha UK and Republic of Ireland IFRS 1021 leffeclive l January 20191 Thè charlty Is a Public B8n8fit Enlly as dofin8d by FRS 102. The charfty has lak8n ailvantage of th8 provislons In th8 SORP for ¢hwllles apptying FRS 102 Updat8 Bu118tin 1 not to prepare a Statement of Gash Flows. The ffinanclal statements are prepared Sn stgrling whSch Is the funclionsl currency ol th8 charity and iound8d lo the neaf851 £1. Tha finanaal slal8ment5 have baen prep8red under the hlstodc81 cost conventlon. rnodlfied to Snclud8 tha revaluation of freehold propethes. The prfn¢ip81 accountlng policies 8dopted are sel out below. 1.2 Golng Concern The financial stst8menis have been prèpared on a goiw conrn basis as the trustees believe that no materizl unrtaIntleS exist. The truslegs have eon51dered the levgl of funds held and the 8xpecled lev81 of IncA)me and 8xpen(Jlture for 12 months from aulhorising these flnanch?1 $18ternents. The budgeted income and 8xpendlture is sufficient wlth the lev81 of rèserves for the (*arity to be able to continue as a golng conc8m. 1.3 Income All Income is included In the Slatem8nt of Financlal ACtities ISOFAI when Ihe charity 15 legally enlit18d lo the Inc(Kne after any performance conditions have been met. the arnounl eAn be m888ured rellably and 1118 probab16 that the Sncome will réeelved. For donation3 to be reeognised th8 charity wlll have be8n nollfled ol the amount5 Ihe settl8menl date in writing. If there are conditions allach8d to the donabon and thls qUIreS a 18v81 of performance befor8 enlitlemont can be oblain8d th8n income is deferred untll those Conditions 8re lully rnel or the fuifilmenl of those condllkjns is within the Control ol the charfty and ills probable that they will be fullllled. Legacles aro accounted lor when th8ir reIptI8 certain and can be properly qu8nllfied. All of the Income Is generally recognlsed when11 Is recelvable. Donated faclllties and donal8d prolesslonal services are recognised in income al their fair value when their eGonoml¢ benefil is probab, il can b8 measured reliabty and the charity has control over the Itgm. Fall value is determlned Ly) th8 b8sis of the value of the gift lo the charily. For example th8 amount the charity would bg wllling to pay In Ihe open market for such 18cilitle5 and setvlces. A correspondlng amount is racognlsed in expendllure. No amovnt Is Induded In lh8 finandal staiem8n15 for volunteèr tirn8 in Ilne wth the SORP IFRS 1021. Further detail is giv8n in the Truslees'Annual Rewt. FIx8d asset glfts In kind ate reeognlsed In full when re¢elvable and ar8 Included al falr value. Income from IradSng adivities indudes incom8 earned from fundraising events and trading activilles lo ralse funds lor the ¢harily. Ineome is rec8pied ex¢haThge lor Supplying goods and services In order to r81se fund8 and Is recognisod when entlement has owurted. 10-
Tracki ID. I(TrJ509B.1282530 BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting pollcles IContlnu8dl Investment incorn8 is eamed through holding assets frjr investment purposes sv¢h as properly. It Includes rent receivable. 1A Expendlture All expenditure IÈ 8ccount8d for on an a(crLJals bads and has been cfassified under headings Ihat 8ggregate all cost5 r8laled to the calagory. Expenditure is recognised where there Is a legal or construGllv6 obligallon to make paym8nts to thlrd parfes, it is probablo that the settlemenl will be required and th8 amount tsl the obllgalion can b8 m88sured reliably.11 is ¢ateg0ri5ed under the following h8adlng5.' Costs of ralsing funds includes the expenditure incurred related to fundrallng acuvltles ond the (osis relating to the Iradlng acUvltios', Expendlture on charltable activi8$ Includas thè 8xpenditure IiKurr8d r813llng to the pastrKal 8nd mlnlslerial aCtItIeS undertak8n by th8 church. Irrecoverable VAT is ¢h8rged as an expen8e agalnst the actl¥Aly for which gxp8ndllur6 arose. 1.5 Tangiblo fix assets Tangible fixed assets are IniU8lly measured at cost and subsequ8ntly me8sured at cost or valuation. nat of depr8clation and any Impalrmenl losses. Freehold 18nd and bulldlngs Fixtures. fittlngs & equlpmenl 2% straight lin8 20% slraighi line 1.6 Impalnnanl of flxed as$ot$ Al each reportlng end dat8, th8 charity revlews th8 Carrwng amwnts of its tangible assels to detemiin8 wheth8r th8r8 18 any Indication Ih8t thos8 assets have suffered an Impalmienl los$. If any such indkallon exlsls, the recoverable amount ol the asset Is 8Stirnated In order lo d8lermine the extent ol the Imp81rrnent loss Ilf any). 1.7 Sto¢ks Stod( is valved at the k)werof costs 8nd net reallsable valuo. 1.8 Fin8ncial Instruments The charfty has elected to app th8 provlslons of SgcU(kn 11 'Basl¢ Flnancial In8truments' and Se¢Uon 12 'Other Flnancial Instruments Issues. of FRS 102 to all of its finandal Snslwments. Flnancial instruments are recognised In the chariV8 ba18nce sheet when th8 ch8rlty becomes party to the eontra¢lual provI51ons of Iha Instrument. Financi8185sels and Ilabllllles arg offsel, wth the nel amounls pr858nted In the financial staternents. when there Is a legally 8nforGeable rfghl to set off the recognlsed amounts and the Is an Inlenlion lo s8llle on a n61 b3818 or lo ffjallse the asset and sallle the Ilablllly sirnullaneou51y. Bas1¢ flnonclal assets Baslc financlal assets, whlch include debtors and cash and bank balances, are InltiBlly measured at transaction pric8 including transactlon cosis and are subsequ8ntly carried al amortised cost using the effective interasl malhod unless th8 arrangement constitutes a financing transaction, where the tran88cllon is measured 8t the present value of th8 futuie receipts discountad at a market rate of interesL Flnanaal assets classified as recelvable within one year are not amortlsed.
Tracking 10. 1035090-1282530 BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policles Icontlnu¢dl Baslc flnancl81 Ilabilities Baslc financial liabili1185. Includlng creditors and bank loans are Inltlally recognlsed at trans8Ctlon pd(* unless the Brrangemenl constitut88 8 financlng transaction, where Ihe debt instrum8nt is rneasured al the pres8nt value of th8 futur8 payments discount8d at a market rale of interest. FlnAndal liabilities cl88sifi8d 8s payablo thln one year 8re not amotused. Debt in8trum9llts ace subsequenlly carri8d al amortlsed cost. using th8 effeGlive Interest rat8 rnelhod. Tr8d8 credltors aro obligallon8 lo pay lor good$ or servic85 that have been acquired in the ordlnary ¢ours8 of op8rdtions from Suppliers. Amounts payable a classified as current liabllllles If payment 15 du6 within one year or less. If not. they ar6 presented as non-current liabilities. Trade creditor5 are recognised initlally at transaction prlce and subsequentty measured al arnortlsed cost uslng the effective Interest m6th0d. Dereeognltlon of financlal Il#bllltles Flnancial liabilities are dèrtcognlsed when lh9 charftls contractual obligallons axplre or are discharg8d or cancelled. 1.9 Taxatlon The ¢h3rfty IS 8n exempt charily vmthin the meanlng of schedu18 3 of thè Charflles Act 2011 and Is conslderad to pass the tssts set out In Paragraph 1 Sch8dula 6 Flnance Act 2010 and th8r8fore It meets the definition ol a charitable company for UK ¢orpor8tlon tax purposes. 1.10 Retlrement bÈneflts Payments to defined contrfbuNon retirement b8n8flt sthemes are charged 8s an expense as they fall due. 1.11 Accumulated funds Restricted funds are subj8Ct to $p8cific Condit$ by donors as lo how they may be u88d. The purposes and uses of the restric18d fuwKls are 88t oul in the rntes to the fiTr8nci81 statements. D8sign8t8d funds MprIS8 funds which have been set aslde at the discretion of ih8 trustees for sp8cifi¢ purpos8s. The purposes and uses of the deslgnaled lunds ar8 $81 out in the notes lo the financial statements. Unr88trfct8d funds ar8 available for us& at the dlscr81ion of Ihe trustees in furth8r8nce ol the general objectives of th8 eharily and whlch have not been designated for oth8r purposes. Crltlcal accountlng 8stIMat and ludg&rnents In the appllcation of the Charlty's accounting poll¢ies. lh8 trust8e5 are required to mak8 judgements. estimates nd assumptions about the carrying amount of assgls and Ilabllili98 Ihal are not readily apparenl from other sour¢8s. The ostlmates and associated a55umptions are based on hlstorical experience and other lacloT8 that are con8id8r8d to be relevant. Adual r&sult5 may dlffer from these 8slirnates. The e8Umates and undorfying assumptlons are reviewed on an ongolng basis. R8vlslon5 to accounting estlmales ar8 recognised in the p8riod In whleh the estlmate Is revlsed where ihe revlsion affeGis only that perlod, or in the period of the revlslon and futura perlods wh8r8 the revislon affects kK)th current and lulure Periods. Thera are no tIcAl accounting estimates orludgements that h8Vg been made In Ihgsg flnancial statements. 12.
Tiackiwlo. 10.IS(YJB-1282520 BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEM8ER 2025 Income from donatlons and legaclès Unrestricted Ro$trl¢ted funds funds 2025 2025 Total Unrestrictèd Restrlcted funds funds 2024 2024 Total 2025 2024 Donations and gifts 308.7 9,410 316,206 255,966 5.036 261.002 Donatlons and gifts Tlthes aThl offerings Gift Aid 252,924 53,872 9,410 262.334 53,872 213,651 42,315 5.036 218.687 42,315 306.796 9.410 316,206 255,966 5,036 261.002 Income from charitable aetlvltl•s Unro$trl¢ted funds 2025 Unr8Strletèd funds 2024 Church activit18S Mission and rnSn15try 9.803 14,641 Inc0rn8 f¥om othèr tradlng actlvltlg¥ Unrestrlcted Unrestricted funds funds 2025 2024 Cafe sal85 Room hlre 7,212 2,045 6,204 1,645 Othor trading a¢livities 9.257 7,849 Income from inv85tment$ Unr88trlcted Unrestrlcted funds funds 2025 2024 Interest leable 715 718 13
Tang ID." 103509f5-1d82S3Q BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Expendlture on ralslng fund5 Unrestrlcted Unre8trlcted funds funds 2025 2024 Fundralslng and publlcity Other fundraising costs 4.933 5,263 Expendlture on charltable ac¢lvltle6 Church activit188 2025 Church actfvitles 2024 Diroct ¢ost$ Staff costs Depr8Ci8tion 8nd Impalrment MinislTi8S AOG contribullon He8t. 1Sghl end water Repairs and maintsnance Telephone and inlemel Office expenses Insuranc8 AdvertSsSng and publklty Travèl Hospltallty Lagal and professlonal fegs Sundry expon89S Mortgage interest Volunteer exp8n8e5 Other ¢harilable èxpandlturo 151,864 14,0(X) 52,521 8,088 21,448 47,709 2,231 10,912 7,977 1,780 3,205 1,088 2,585 6,533 1,774 822 2,15S 147,964 14,000 48.271 6,845 23,898 16.794 2.125 6,936 6,725 1,589 3,269 744 2,351 8,008 2,535 651 2,800 336,692 295,505 Share of support and govornance costs {seo Tlote 91 Goveman¢e 1,720 1.772 338,412 297.277 Analysis by lund Unre5trlGted funds- g8n8r81 Unrestricted funds- deslgnaled R8Stricted fund5 307.722 15,774 14,916 269.508 18,535 11.234 338,412 297.277 14
TT8ckin9 ID.. 1035098-1282530 BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support ¢o$t$ allocated to activltles 2025 2024 Basls of allocatffon Dirn¢t costs Govemance costs 1.720 1,772 Analysed between: Church aGtlvilies 1,720 1,772 10 Net mov8m8nt In funds 2025 2024 The net movement in funds Is stated after ch8rglngllcredlllngl'. Fees payab for th8 independent examinallon of the Gharftys financlal statements D8pr8cfdlion of owned tangible fixed assets 1.720 14.0 1,772 14,000 11 Trustees P8Stor Paul Jukes r8C8ived £44.83912024 - £43.65018s remunerallon durfng Ihe y6ar In recognllSon of his pastoral mlnistry. In additn, ¢he charitable company reimburs8d him a total of £6.740 12024 - £5.8541 in respect of expen8e$ incurreé In connection with thè dlscharge of hls dulbs. The wife of Pastor Paul Jukes recefved £17,574 12024 - £17.1711 as reMuneraon durirYJ the year In recognltlon of her18ad8rship in the ¢hurch. The spous8 of another trus188 received £13.187 12024- £12,769) as remuneration during the year In reeognldon ol h8r p8StOT81 tnln151ry. 12 Employe88 Th8 8vèr8ge monthly number ofemploy6es durlng lh8 year was= 2025 Number 2024 Number Admlnislrallon Leadershlp inlstry Total Employment Costs 2025 2024 Wages and salaries Sla1 securily (x)st5 Other pension costs 143,447 4.451 3.966 138.510 5,328 4.126 151.864 147.964 15_
Tiocking 10. 1WgJ98-12B25JU BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 12 Employees IContlnu8dl Thare were no ernploy885 whose annual rernuneralion was rnore than e60,000. 13 Taxatlon Th8 charity Is exempl from t8X8tion on ils act11e$ be¢8vse all ils Income Is applied lor ch8rftabl8 PUIP05es. 14 Tanglble flxed assets Fre•hold land and bulldlngs Flxiur81, fl¢lltr)gB & •qulpment Total Cost At 1 January 2025 700.000 16,730 716,730 At 31 December 2025 700,000 16,730 716.730 Depreciatlon and Impalrment At 1 January 2025 DepreciaNon ch8rgèd In the year 154,000 14.000 16,730 170,730 14.000 At 31 De¢amber 2025 168.000 16,730 184,730 Carrylng amount At 31 December 2025 532,000 532.000 At 31 December 2024 546.OLK) 546.000 15 Dabtors 2025 2024 Amounts falllng du8 wlthln one year- Trade debtors 300 16 Loans and ov•rdrafts 2025 2024 Bank 108ns 20,633 30,550 Payable wilhin one year Payab16 after one year 3,700 18,933 5,470 25,080 The iong4erm loans are 89cur8d by fixed charges over land and bulldlngs on the west 51de of Leek Road, Abbey Hulton, Stoke on Trent regist8r8d as SF128131 and SF233572. Th8 loan runs for a period of 20 years which wll end In 2030. The cutTent Interest rat¥ 15 6.5%. 16-
Ti8cl<ing 10- 1035098-1282530 BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Credllors.. amounts falling du8 Withln one year 2025 2024 Notes Bank loans Other taxation 8nd wial security Trade Creditors Other creditors Accru818 and deferred Ineome 16 3,700 2,364 5,420 881 1.720 5,470 2.067 3,581 855 3.307 14,085 15,280 18 Crodltor8,' amounts falllng due after morè than one yaar 2025 2024 No¢e$ Bank loans 46 16,933 25,080 19 Retlr8m8nt beneflt sch4m•s 2025 2024 Defflned contributlon hOm$S Charge to profil or loss in respect of d8fined COTbtrilMJllon sch8mes 3.9e6 4.126 Th8 charity operates a deftned contribution pens*)n 8cheme for all qualtyn9 employees. The assets of the schem8 are held 88paralely from thtssa 01 the Charfty In an Independently adrnlnlslerad fuThl. 20 Shar8 capital Brealhe New Llfe chUh Is a company limit8d by guaTanl8e and accordlngly does nol have a share Catal. Every rnember of the ¢ompBny undertakes to wntribute such amount as rnay b8 required, not exceeding £1, to the assets of th8 charitable cotnpany in the event ol beSng wouThJ up while he or sh8 18 a rn8mber, or wlhin one year after he or sh& ceasos lo b8 a rnernber. 21 Re5trictod funds The restii¢ted funds of the charity comprise the unexperKled balances ol donations and grants held on trust subject lo speclfic condlllons by donors as to how Ihgy may be used. At 1 January 2025 Incomlng resourees Resources gxpended At31 Decembèr 202S Community Fund. Vision 28,410 9.410 114,9161 22,904 17-
TI8LkiNJ ID.- 10J5U98-12U25JO BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 21 Restrlcted funds Icontlnued) Prevlou8 year.. At 1 January 2024 Incomlng Resources r850urces •XPondèd At31 DerAmber 2024 Community Fund- Vision 34,608 5.036 111,2341 28,410 Community Fund - A fund formed by an offering as a result ol the communlty focus for 2021. These funds are used for cornmunily outre8ch projects and aclivilie5. 22 Unrestricted fund5- d•slgnat8d These are unreslrl¢ted funds which are material to th8 charitls activities. At l January Resourees 2025 expended Transfers At31 Dernber 2025 Own use tangib18 8S8818 515.450 115,7741 11,691 511.367 Prevlous year,. At 1 January R¢Sou¢S 2024 expended Tran8fars At31 December 2024 Own u$9 tangib18 assets 523,382 116.5351 8.603 515.450 23 Unr85trlctèd funds The unrestricted funds ol the charity compris8 the un8xpended balances of donallons and grants which are not sublecl to specific conditions by donors and grantors as lo how th8y may be used. These InGlucSe dgsiqnated tunds whith have been Sel a51de out ol unieslricled funds by the trustees for specific purpose5. At 1 January 2025 Incoming resourcos R8sourc8S xpended Transfers At31 Dae•mbèr 2025 Own use t8nglble assets General fUrS 515,450 1438,6281 115.7741 1296,8811 11,691 123,3821 511,367 1432,320 326,571 76.822 326,571 1312,6551 111,6911 79,047 18
Tfacking ID.. 103b098-12625iu BREATHE NEW LIFE CHURCH NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 23 Unr88trfct8d fund$ Icontlnuedl Prevlous year. At 1 January 2024 Incomlrtg r8sourc86 Resources 8XP8nded Tran6fer$ At31 De¢embÈr 2024 Own use t8nglble assets General funds 523.382 1442,3601 116,5351 1258,2361 8.603 117,2061 515,450 1438,6281 279,174 81.022 279,174 1274,7711 18,6031 76,822 The fix8d 8sset fund has been sat up to asslsl In Identlfying th¢)88 funds which ara not fra• fvnds and it represents th8 net book v81ue of fiKed a5sel8. less any tjlrectly assoualed iy)rrowings. 24 Anatysls of net a888ts b8tW8an funds Unreslrlcted Unrestricted fvnd8 funds general deslgnated 2025 2025 Restrlct8d funds Total 2025 2025 At 31 December 2025.. Tangible assets CuThent as8et$llliab1111188) Long term158billtle8 532,000 13,7001 116.9331 532,000 98.251 116,933) 79,047 22.904 79,047 511.367 22.904 613,318 UnrestrSctad Unrostrlcted fund5 funds g6n•ral deslgnat¥d 2024 2024 Rg$trl¢t•d funds Total 2024 2024 At 310gcamb8r 2024.. Tanglb18 assets CutTent a5$etsllliabllltlos} Long term Ilabllilles 546,000 15.4701 125.0801 546,000 99,762 125.0801 76,822 28,410 76,822 515,4SO 28,410 620.682 25 R•latsd party transactlons Transactions with related partles During the year the charity entered into the following transactlons ¥th related paities.. Donations from related partles totalled £47.48212024 = £44.7071. 19-