Registered Charity Number 1135655 Registered Company Number 07074658
LONG LANE CHURCH
REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
LONG LANE CHURCH Reports and accounts
| Contents |
Page |
|---|---|
| Trustees’ Report | 3 |
| Statement of Directors’/Trustees’ Responsibilities | 9 |
| Independent Examiner’s Report | 12 |
| Statement of Financial Activities | 13 |
| Balance Sheet |
16 |
| Notes to the accounts | 17 |
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LONG LANE CHURCH The report of the Trustees for the year ended 31 March 2025
Trustees Report
Our Trustee Team have continued to faithfully bring their unique skill set, gifts and abilities to trustee life as various ‘Financial’, ‘People and Processes’, and ‘Estate’ matters have arisen. As a Trust we are carefully reviewing a future recruitment procedure for leadership and trustees team. Our treasurer Karen has continued to work closely with our Office Administrator and Accountants as we improve the way our finances are run including how we manage our other accounts for Missions and CAP. It has been encouraging to see that there has been an increase in our church giving, and we have also seen the setting up of a ‘Funding Team’. This will focus on sourcing funding to help enable all that we do in church and community life, as well as help towards salaries such as Youth and CAP ministry. Earlier this year we had the joy of welcoming into leadership team Eliot Brown.
Our church building at The Lane continues to be a blessing to so many throughout the week. We have seen our halls hired out more frequently which helps bring more funds in and we have also seen improvement works recently carried out on the electrics following the EICR findings. Alongside paid improvements, we also hold volunteer DIY gatherings to help keep costs down and improve our Long Lane home together. This is also great in helping build connection and friendships amongst our members. St Nicks continues to be the place we meet for Sunday worship. Prepared by Ben Riley (Chair of Trustees)
Pastor’s Report
In June we had a fantastic men’s retreat at Tyn-y-nant, where we were stirred by the teaching of Mick Kane (chaplain at Nazarene Theological College). Not long after this, we had our Fun Day on the park, where we saw a fantastic turn out and a wonderful atmosphere throughout. Further connections with our community were made, including me being invited to be chaplain of the Speke/Garston Air Cadets. We also saw Olly based at the Children’s Centre, under the Bridge, for the CAP money course. And not long after this, we began our partnership with St. Michael’s church which has lead to us being trained together by CAP as we look to see more of his Kingdom come in Garston.
But as well as these encouraging aspects of our ‘OUT’, we have sought to strengthen our ‘IN’. We sought to improve the length of welcome people receive when they come to our church though increased social opportunities, welcome packs and a welcome group. As part of our ‘UP’ we encouraged small groups of 2, 3 or 4 to form ‘SIGS!’ (Small intentional groups). It has been a joy to hear of the impact that some of these groups have had in people’s lives as they seek to journey with transparency. And of course, all such things are fueled by the ongoing teaching and worship which we are blessed by, at the Lane.
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LONG LANE CHURCH
The year ended with some beautiful times of celebrating the Easter message through gathering inside and out! We had a special time at the Dutch Garden at Camp Hill on Maundy Thursday, followed by a shared time of worship with local churches from Garston on Good Friday. But perhaps my favorite part of the year was our Alpha course. Whilst we only had 2-3 on the course, the times of engagement and growth were so encouraging and a reminder to me and to us that Jesus is to found not just with the multitude, but with the individual. May we each know this truth, in this next year, as we seek to know his peace, presence and power – both as a church and as individuals.
Prepared by R McAvoy
Worship Team
The worship team is a group of 16 volunteer musicians and is an integral part of our Sunday services. This year, we have added an electric guitarist to the team and have also grown our team of worship leaders. This has led to a welcome shift in the development and ‘sound’ of our worship as each leader has their own style. It has also meant that the responsibility is more evenly shared between five leaders rather than the two we have previously relied upon. This growth is also reflected in the audio-visual teams; the culture of discipleship is powerfully embodied in our experienced experts mentoring and training young people so that they can then now run the visuals and audio tech independently.
We have led two worship nights over the last 12 months – these have been well attended and have been encouraging times of blessing and community. We would like to lead more of these evenings but also have a vision for creativity. One of our team has a vision for songwriting and again, this is something we would like to encourage. Ultimately, our vision continues to strive to be a team of authentic worshippers who seek God before all others and who worship ‘in Spirit and in truth’.
Prepared by S Bell
Preaching Team
Our preaching team is led by myself with great support from lots of others within the church. This year we have sought to bring the ageless message of the Bible in a relevant way to the congregation each Sunday morning. We have both male and female members of our preaching team from a wide variety of ages and backgrounds.
Subjects covered this year ranged from an exploration of Ezekiel, (one of the Old Testaments more challenging reads) to the encouring letter of 1 John. We also had opportunity for a some ‘deeper’ sessions with a more focused and deeper (hence the name) theological exploration. These included the role of the Holy Spirit in the birth
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narratives of Jesus and John the Baptist. I aim to continue building up the team with some training for preachers in the new year. Prepared by N Johnson
LONG LANE CHURCH
Care team
The past year has been one of continued hard work and service for the Care Team. We have been busy supporting our church congregation in a variety of ways. Whether it was sending flowers, writing cards, preparing meals for those in need, or visiting members, our team has worked hard to show the love and care of the church and our wider community. Our social events have also played a part in strengthening relationships within the congregation and widder community. Through coffee mornings, and both women’s and men’s events, we’ve created spaces for people to come together. One of the most encouraging changes we’ve seen over the past year is the more engagement from both the church members and the wider community. Our social events have not only brought our church family closer but has also provided opportunities to reach out to the wider community. As we look forward to the year ahead, our goal is to expand and develop the Care Team even further. We want to grow the team, this will enable us to be more proactive in meeting the needs of individuals within our church family and wider community Additionally, we’re excited to develop a clearer vision for the Care Team both within the church and in the wider community. This may include new types of events and changing some of our focusses. Our aim is to care, show love and deeper connection for everyone involved. Prepared by K McAvoy
Christians Against Poverty
Over the past year our CAP Debt Centre has continued to bring practical help and hope to people struggling with unmanageable debt across South Liverpool. We have celebrated 48 clients becoming debt free, with many more on their journey. Alongside this we have run seven CAP Money budgeting courses (with an eighth planned before year-end), equipping local people with the skills to manage their finances and prevent future debt.
We have also seen encouraging signs of wider transformation. Many clients have become actively involved in church and community life, finding friendship and support as they rebuild. Our team of staff and volunteers have worked tirelessly to walk with people in some of the most vulnerable moments of their lives, and we remain committed to serving our community with compassion, practical support, and lasting hope.
Prepared by O Hargreaves
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LONG LANE CHURCH Kids church
Over the past year, Kids Church has seen significant growth, both in the number of children attending and in their engagement. Our approach to teaching Bible stories has been through a variety of interactive activities, including games, quizzes, crafts, memory games, drama, and songs. This hands-on approach has made Bible stories come alive for the children, helping them to connect with the message in a fun and meaningful way. The creative methods we’ve used to teach the children—through play and interaction—have proven to be effective in keeping them engaged. Through games and quizzes, the children have been able to learn Bible stories in a way that sticks with them. Crafts have provided a chance for them to reflect on the story’s while using their creativity. Memory games and songs have helped reinforce key messages, and drama activities have brought Bible stories to life, making them relatable and memorable. As we look to the upcoming year, we are excited to continue building on this success. One of our key goals is to develop our team by adding more helpers. This will help us manage the growing number of children and provide more variety. By expanding the team, we can ensure that each child feels supported and valued. We are committed to coming up with new ideas and strategies to keep the children engaged while continuing to teach them about Jesus and the Bible. We hope to explore more innovative ways to reach the children, whether through new games, teaching, or creative ways for storytelling. Our goal is to deepen the children’s understanding of God’s word and create a strong foundation for their spiritual growth.
Yummy Mummy’s
Yummy Mummy’s is all about creating a welcoming space where parents, carers, and their little ones can feel supported, encouraged, and connected. Each week we run fun, energising fitness sessions with a crèche, followed by a relaxed “Stay and Play” time where friendships grow and laughter is shared. Our sewing group meets weekly to catch up and get creative, and this year we ran a five-week beginners’ course, helping four new sewers learn the basics and grow in confidence.
Looking ahead, we’re excited to run more sewing courses, put on extra events and workshops, and bring back favourites like our fashion show and clothes exchange. Everything we do is about building community, supporting wellbeing, and making sure no parent feels alone on their journey. Prepared by E Evans.
Yarn
Yarn is an inclusive group of crafters who meet once a month.
We meet on the last Thursday of every month in the back room of a local restaurant. Food and drinks are available for us to purchase should we wish to do so. The restaurant does not charge us for the room and treat us with great kindness.
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LONG LANE CHURCH
We average 10-12 people per session. Anyone is free to join us. We knit, sew, draw and chat. We chat about life and what projects we are working on. It feels like a safe space for all who attend.
We recently donated multiple knitted hearts to local palliative care nurses to use for bereavement purposes.
Anyone interested is encouraged to come along. Prepared by J Hyde.
Long Lane Church Life Groups:
Lifegroups are small groups of people meeting in people’s homes, usually fortnightly mid-week, for community/friendship/prayer/bible study/fun.
There are currently 7 groups and approx. 85 people who are involved.
The Lifegroups also take responsibility for set up/down for the church services at the school on a rota basis. We hope to add a further group in the coming year.
Prepared by A Johnson
Mission Secretaries Report
Over the past financial year to April 2025 Long Lane Church has continued to support financially and prayerfully nine different mission individuals and groups. Some have direct links with Long Lane itself, such as church member Biju Georgekutty working with Agape Ministries teaching and mentoring with regard to family relationships and also Merseyside Christian Youth Camps which run a series of week long residential youth activities throughout each summer. Various members of Long Lane Church are directly involved in the running, implementation and administration of this work.
Others groups which we support are para-church organisations such as Tearfund, a christian international relief agency responding to world wide emergencies and disasters, as well as the Nepal Leprosy Trust which run a mission hospital in Lalgadh in southern Nepal. We also maintain a level of finance within our funding account which allows us to respond quickly to sudden and unforseen Disaster Emergency Relief type situations around the world. As such Long Lane Church was able to respond immediately to the DEC Myanmar Earthquake Appeal in March. The Long Lane church mission secretaries also co-ordinate and arrange visiting missionary speakers who regularly update and inform us concerning their work.
As we plan ahead we are currently considering supporting a local mission organisation which helps young people with additional needs into training and employment. In this regard we continue to keep our mission program under review and strive to ensure there is always a good cross sectional balance of both local as well as world-wide support, thus helping to meet both the practical and the spiritual needs of all people wherever they may be.
Prepared by Geoff and Cathy Bond
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LONG LANE CHURCH
Jellytots report
Another good year for Jellytots. Over the year we’ve averaged around 26 babies/toddlers each week, with a maximum of 36 in one session, the vast majority of whom do not attend Long Lane Church. We seem to be increasing in the number of adults who accompany the children, as more nans, grandads, friends turn up too! We see this as a positive thing (and we do take into account safety) and there’s always a buzz of conversation and a lively atmosphere.
We continue with the format of open play, drinks for adults throughout, craft, snack time, more play, a short Bible story and finishing with lots of singing together. We’ve had two parties during the year, at Christmas and the end of the summer term and we celebrate the children’s birthdays each week, when the birthday child chooses a gift of their choice from the birthday box. We’ve also presented 11 children’s Bibles to children who’ve left to go to school or nursery. Prepared by B Taylor
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LONG LANE CHURCH
The report of the Trustees for the year ended 31 March 2025
Financial review
The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £22,324, net income (2024: £35,569 net loss). The total reserve at the year-end stands at £487,641 (2024: £465,317). Free unrestricted liquid reserves amounted to £55,365 (2024: £23,957). The free unrestricted liquid reserves do not include debtors.
Policies on reserves
Adequate reserves are maintained to fund the charity’s activities for at least three months forward.
Availability and adequacy of assets of the funds
The board of Trustee is satisfied that the charity assets in each fund are available and adequate to fulfil its obligations I respect of reach fund.
Transactions and financial position
The trustees have examined the requirement for free reserves, which are those unrestricted funds not invested in fixed assets, designated for specific purposes or otherwise committed.
The Trustees consider that currently, given the nature of the work, this should be a minimum of approximately £20,000, which gives flexibility to cover adequate working capital requirements. However, the trustees keep this under regular review as circumstances change. As referred to above the free liquid reserves at 31 March 2025 consist of the general reserves of £55,365.
Share capital
The Company is limited by guarantee and therefore has no share capital. Reference and administrative details Date of incorporation: 12 November 2009 Company Registration Number: 07074658
The Registered Office is: Long Lane, Garston, Liverpool, Merseyside, L19 6PF Charity Registration Number: 1135655
Directors and trustees
The trustees and officers serving during the year and at the year-end were as follows:
Benjamin Riley (Chair) Georgia Barrow (Secretary) (appointed 14[th] August 2023) Karen Gornall (appointed 20[th] May 2024) Robert McAvoy (appointed on 14[th] June 2022) Rebecca Todd (appointed on 7[th] February 2023)
All the directors of the company are also the Trustees of the charity, and their responsibilities include all the responsibilities of the directors under the Companies Acts and of Trustees under the Charities Act.
The Board of trustees held regular meetings across the year, with 85%+ attendance for each meeting. Minutes from these meetings can be provided on application.
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LONG LANE CHURCH
Nature of the governing documents and constitution of the charity
The Organisation is a charitable company limited by guarantee, incorporated on 12 November 2009 and registered as a charity on 26 April 2010. The Company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Article of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.
The directors of the company are also charity trustees for the purpose of charity law and under the Company’s Articles the directors are known as members of the charity. The directors are chosen to bring a wide variety of skills to the charity management.
Independent Examiner
David Hassall, DH Accountants and Tax Advisors, Office 1, Brunswick House, Brunswick Way, Liverpool, L3 4BN
Statement of director’s and trustees’ responsibilities
The charity trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the
The report of the Trustees for the year ended 31 March 2019 incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:
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Select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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LONG LANE CHURCH
Statements as to disclosure to our independent examiner
In so far as the trustees are aware at the time of approving our trustees’ annual report: There is no relevant information, being information needed by the independent examiner in connection with preparing their report, of which the group’s auditor is
unaware, and the trustees, having made enough enquiries of fellow directors that they ought to have individually taken, have each taken all steps that he/she is obliged to take as a director in order to make themselves aware of any relevant independent examination information and to establish that the independent examiner is aware of that information.
By order of the board of trustees
This report was approved by the board of Trustees on 15[th] December 2025
15 Dec 2025
Benjamin Riley (Dec 17, 2025, 12:07pm) Ben Riley,
Chair/Trustee
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LONG LANE CHURCH
Independent examiner's report to the trustees of Long Lane Church ('the Company'). I report to the charity trustees on my examination of the Company's accounts for the year ended 31st March 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
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:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
David Hassall
David Hassall (Dec 17, 2025, 1:33pm) |David Hassall
DH Business Support Limited Office 1, Brunswick House, Brunswick Way Liverpool, L3 4BN
17 Dec 2025 Date: .............................................
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LONG LANE CHURCH Statement of Financial Activities For the year ended March 2025
| LONG LANE CHURCH Statement of Financial Activities For the year ended March 2025 |
LONG LANE CHURCH Statement of Financial Activities For the year ended March 2025 |
|||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Last Year | |
| Funds | Funds | Funds | Total Funds | |
| 2025 | 2025 | 2025 | 2024 | |
| Notes £ | £ | £ |
£ | |
| Income | ||||
| Donations and legacies |
3227,892 | - | 227,892 210,634 | |
| Income from charitable | ||||
| activities |
4- | - |
- |
15,531 |
| Investment Income |
5 - | - |
- |
477 |
| Total Income |
227,892 | - |
227,892 | 226,642 |
| Expenditure | ||||
| Expenditure on charitable | ||||
| activities |
6 205,568 | - | 205,568 | 262,211 |
| Total expenditure | 205,568 | - | 205,568 | 262,211 |
| Net income/(expenditure) | ||||
| for the year | 22,324 | - | 22,324 (35,569) | |
| Gross transfer between funds- | - | - | **- ** | |
| Net movement in funds | 22,324 | - | 22,324 (35,569) | |
| Reconciliation of funds: | ||||
| Total funds brought forward | 456,869 |
8,448 | 465,317 | 500,886 |
| Total funds carried forward | 479,193 | 8,448 | 487,641 465,317 |
The net movement in funds to above in the net incoming resources as defined in the statement of Recommendation Practice for Accounting and reporting issued by the Charity Commission for England and Wales and is reconciled to the total funds as shown in the Balance Sheet on page 15 as required by the said statement.
All activities derive from continuing operation. The notes on page 18 to 25 form an integral part of these accounts
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LONG LANE CHURCH Statement of Financial Activities For the year ended March 2025 Income and Expenditure Account as required by the Companies Act for the year ended
| Turnover Direct costs of turnover Gross surplus Governance costs Operating surplus Interest receivable Surplus on ordinary activities before tax Retained surplus for the financial year |
2025 2024 £ £ 227,892 226,165 202,832 255,307 25,060 (29,142) 2,736 6,904 |
2025 2024 £ £ 227,892 226,165 202,832 255,307 25,060 (29,142) 2,736 6,904 |
|
|---|---|---|---|
| 22,324 (36,046) - 477 22,324 (35,569) 22,324 (35,569) |
|||
All activities derive from continuing operations
The notes on pages 18 to 25 form integral part of these accounts.
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LONG LANE CHURCH Statement of Financial Activities For the year ended March 2025 Analysis of prior year total funds as required by paragraph 4.2 of Statement of Recommended Practice (SORP)
| Unrestricted | Unrestricted | Restricted | Total | |
|---|---|---|---|---|
| Funds | Funds | Funds | ||
| Notes | 2024 | 2024 | 2024 | |
| £ | £ | £ | ||
| Income | ||||
| Donations and legacies |
3 | 204,804 | 5,830 | 210,634 |
| Income from charitable | ||||
| activities |
4 | 15,531 | - | 15,531 |
| Investment Income |
5 | 477 | - | 477 |
| Total Income | 220,812 | 5,830 | 226,642 | |
| Expenditure | ||||
| Expenditure on charitable | ||||
| activities |
6 | 251,490 | 10,721 | 262,211 |
| Total expenditure | 251,490 | 10,721 | 262,211 | |
| Net income/(expenditure) | for the year (30,678) | (4,891) | (35,569) | |
| Gross transfer between funds | (10,000) | 10,000 | **- ** | |
| Net movement in funds | (40,678) | 5,109 | (35,569) | |
| Reconciliation of funds: | ||||
| Total funds brought forward |
497,547 | 3,339 | 500,886 | |
| Total funds carried forward |
456,869 | 8,448 | 465,317 |
All activities derive from continuing operation. The notes on page 18 to 25 form an integral part of these accounts
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LONG LANE CHURCH Company Number 07074658 Balance Sheet As at 31 March 2025
| Balance Sheet As at 31 March 2025 |
|||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Notes £ £ | Notes £ £ | Notes £ £ | £ £ | £ £ | |
| Fixed Assets | |||||
| Intangible assets | 13 | 9,123 | 9,123 | 9,256 | 9,256 |
| Tangible assets | 14 | 335,759 338,413 | 335,759 338,413 | 335,759 338,413 | 335,759 338,413 |
| Investments | 15 | 53,000 | 53,000 | 53,000 | 53,000 |
| Total fixed assets | 397,882 | 397,882 | 397,882 | 397,882 | 400,669 |
| Current Assets | |||||
| Debtors | 16 34,400 | 16 34,400 | 16 34,400 | 32,250 | |
| Cash at the bank and in hand | 65,285 | 65,285 | 65,285 |
70,447 | |
| Total current assets | 99,685 | 99,685 | 99,685 102,690 |
102,690 | |
| Creditors: - | |||||
| Amount due within one year | 17 ( | 17 (9,920) |
(38,042) | ||
| Net current assets | 89,765 | 89,765 | 64,648 | 64,648 | |
| ____ | ____ | _ | |||
| Net assets | 487,641 | 487,641 | 465,317 | ||
| The funds of the charity | |||||
| Unrestricted income funds | |||||
| Unrestricted revenue | |||||
| accumulated funds | 19 | 479,193 | 456,869 | 456,869 | |
| Restricted revenue funds | |||||
| Restricted revenue | |||||
| accumulated funds | 19 | 198,448 | 8,448 | 8,448 | |
| Total charity funds | 487,641 | 465,317 |
The directors are satisfied that the year ended on 31 March 2025 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner whose report appears on page 11.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
Benjamin Riley, Trustee Approved by the Board of Trustees on 15[th] December 2025
Benjamin Riley (Dec 17, 2025, 1:29pm) 15 Dec 2025
The notes on page 16 to 23 form an integral part of these accounts
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LONG LANE CHURCH Notes to the Accounts for the year ended 31 March 2025
1. Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP(FRS 102), the Financial Reporting Standard application in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Charity meets the definition of a public benefit entity under FRS 102. Assets & liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s).
b) Preparation of the accounts on a going concern basis
The financial statements are prepared on a going concern. The Charity is entirely dependent on continuing grant and donation support and as a consequence the going concern basis is also dependent on that continuing financial support.
c) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of specified services is deferred until the criteria for income recognition are met.
d) Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees’ annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
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LONG LANE CHURCH Notes to the Accounts for the year ended 31 March 2025
e) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
f) Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
g) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
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Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs
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Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
h) Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, personnel, payroll and governance costs which support the charitable activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note1.
i) Tangible fixed assets
Individual fixed assets costing £100 or more are capitalised as cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:
Asset Category Annual rate Long leasehold building 1-2% Plant and equipment, and motor vehicles 10-33%
j) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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LONG LANE CHURCH Notes to the Accounts for the year ended 31 March 2025
k) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
l) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimating reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
m) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2 Legal status of the Trust
The charity is a company limited by guarantee and has no share capital. In the event of the charity being would up, the liability in respect of the guarantee is limited to £1 per member of the charity.
3 Income from donations and legacies
| Donations Donations and gifts Taxation recovered |
2025 2024 £ £ 190,767 173,154 37,125 37,480 227,892 210,634 |
|---|---|
The Trust benefits from the involvement and enthusiastic support of its many volunteers, details of which are given in our annual report. In accordance with FRS 102 and the Charities SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts.
4 Income from charitable activities
| Income from charitable activities | ||
|---|---|---|
| Unrestricted | Unrestricted | |
| Funds | Funds | |
| 2025 | 2024 | |
| £ | £ | |
| Income from | ||
| Rent |
3,246 | |
| Gifts | 12,285 | |
| Total income from charitable activities | 15,531 |
19 | P a g e
LONG LANE CHURCH Notes to the Accounts for the year ended 31 March 2025
5 Investment income
All of the charity’s investment income of £Nil (2024: £477) arises from money held in interest bearing deposit accounts.
6 Analysis of expenditure on charitable activities
Gifts – to organisations - to individuals Premises Heat, light and power Repairs and renewals Salaries and wages Office & administration exp Equipment expensed Travel and expense Outreach & youthwork Resource costs Depreciation Insurance Accountancy Interest expense Total |
2025 2024 £ £ 13,309 24,488 3,536 9,850 23,606 4,862 6,303 7.019 10,996 121,296 117,561 24,194 28,677 1,216 2,715 2,874 12,027 7,157 7,696 4,664 9,242 2,787 2,767 3,090 9,514 2,736 2,800 513 283 205,567 262,211 |
|---|---|
Expenditure on charitable activities was £205,567 (2024: £262,211) of which £205,567 was unrestricted (2024: £251,490) and £Nil was restricted (2024: £10,721).
7 Summary analysis of expenditure and related income for charitable activities
This table shows the cost of the two main charitable activities and the sources of Income directly supports those activities.
| Church | Outreach & | Total | |
|---|---|---|---|
| Activities | Mission | ||
| £ | £ |
£ | |
| Costs | (171,642) | (33,926) | (205,568) |
| Donations | 193,183 | 34,709 |
227,892 |
| Investment income | - | - | - |
| Net surplus | 21,541 | 783 | 22,324 |
8 Analysis of governance and support costs
The charity initially identifies the costs of its support functions. It then identifies those costs which relate to the governance function. Having identified its governance cost, the remaining support costs together with the governance
20 | P a g e
LONG LANE CHURCH Notes to the Accounts for the year ended 31 March 2025
costs are apportioned between the charitable activities undertaken in the year. Refer to the table below for the basis for apportionment and the analysis of support and governance costs.
| Analysis of support and governance costs: | Analysis of support and governance costs: | |||
|---|---|---|---|---|
| General support Governance Total | Basis of | |||
| Function |
apportionment | |||
| £ | £ | £ | ||
| Staff salaries | ||||
| Related costs 121,296 |
- |
121,296 Allocated on time | ||
| Independent Examiner - |
2,736 |
2,736 | Governance | |
| Total 121,296 |
2,736 |
124,032 | ||
| 9 | Net income/(expenditure) for the year | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Net Income/loss for the year |
22,324 | (35,569) | ||
| This is stated after charging: | ||||
| Depreciation |
2,787 |
2,767 | ||
| Independent examiner’s fees | 2,736 |
2,800 | ||
| 10 | Analysis of staff costs, trustee remuneration | and expenses, and the cost | ||
| of key management personnel. | ||||
| 2025 | 2024 | |||
| £ |
£ | |||
| Salaries and wages |
121,296 | 117,561 |
No employees had employee benefits in excess of £60,000 (2024: 60,000). Pension costs are allocated to activities in proportion to the related staffing costs incurred and are wholly charged to unrestricted funds.
Rob McAvoy, who is a trustee, received a remuneration amounting to £20,000 for his role as Pastor of the Church.
Apart from this, the charity trustees were not paid or received any other benefits from employment with charity in the year neither were they reimbursed expenses during the year.
The key management personnel of the charity comprise the trustees, the pastor, the youth pastor and the leadership team.
Notes to the Accounts for the year ended 31 March 2025
21 | P a g e
LONG LANE CHURCH
11 Staff Numbers
The average monthly head count was 5 staff (2024: 4 staff) and the average monthly number of full-time equivalent employees (including casual and parttime staff) during the year were as follows:
Charitable activities |
2025 2024 Number Number 5 4 |
|---|---|
12 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
13 Intangible assets
| 13 Intangible assets | ||||||||
|---|---|---|---|---|---|---|---|---|
| Lease | ||||||||
| £ | ||||||||
| Cost | ||||||||
| At 1 April 2024 and | 31 | March 2025 | 13,255 | |||||
| Amortisation | ||||||||
| At 1 April 2024 | 3,999 | |||||||
| Charge for the year | 133 | |||||||
| At 31 March 2025 | 4,132 | |||||||
| Net book value | ||||||||
| At 31 March 2025 | 9,123 | |||||||
| At 31 March 2024 | 9,256 | |||||||
| 14 Tangible fixed assets |
||||||||
| Fixtures & | 235 Brodie | |||||||
| Property | Equipment Fittings | Avenue | Total | |||||
| £ | £ | £ | £ |
£ | ||||
| Cost | ||||||||
| At 1 April 2024 | 198,486 | 9,122 | 19,043 | 215,625 |
442,276 | |||
| At 31 March 2025 | 198,486 | 9,122 | 19,043 | 215,625 |
442,276 | |||
| Depreciation | ||||||||
| At 1 April 2024 |
75,718 | 9,112 | 19,033 | - |
103,863 | |||
| Charge for the year | 2,634 | 10 | 10 | - | 2,654 | |||
| At 31 March 2025 | 78,352 | 9,122 19,043 | - | 106,517 | ||||
| Net book value | ||||||||
| At 31 March 2025 | 120,134 | - | - | 215,625 | 335,759 | |||
| At 31 March 2024 |
122,768 | 10 | 10 | 215,625 | 338,413 | |||
| Notes to the Accounts for the year | ended | 31 | March 2025 |
22 | P a g e
LONG LANE CHURCH
15 Investments
Investments consists of a part share in a residential property occupied and part owned by the Pastor. This will be realised when the Pastor purchases the remainder of the equity or the property is sold. The cost of the investment at 31 March 2025 is £53,000.
| 16 Debtors Gift aid recoverable 17 Creditors: amounts falling due within one year Trade creditors and accruals MET Loan Other creditor Other Taxes & Social Securities |
2025 2024 £ £ 34,400 32,250 34,400 32,250 2025 2024 £ £ 7,341 32,913 443 5,134 400 1,736- 9,920 38,047 |
|---|---|
18 Contingent assets – legacy income
As at 31 March 2025 the charity had not been notified of any legacy income or prospective legacy income.
19 Analysis of charitable funds Analysis of movements in unrestricted funds
| Balance | Balance | Funds | |||
|---|---|---|---|---|---|
| 1 April 2024 Income | Expenditure Transfers 31 March | ||||
| 2025 | |||||
| £ £ | £ £ |
£ | |||
| General fund | 456,869 227,892 (205,568) Nil |
479,193 | |||
| Analysis of movements in unrestricted | funds – previous year | ||||
| Balance | Funds | ||||
| 1 April | Income Expenditure Transfer | 31 March | |||
| 2023 | 2024 | ||||
| £ | £ | £ | £ |
£ | |
| General fund | 497,547 | 220,812 | (251,490) (10,000) | 456,869 |
23 | P a g e
LONG LANE CHURCH
Notes to the Accounts for the year ended 31 March 2025
Name of unrestricted Description, nature and purposes of the fund Fund
General fund The ‘free reserves’ after allowing for all designated funds.
| Analysis of movements in | Analysis of movements in | restricted funds | ||||
|---|---|---|---|---|---|---|
| Balance at | Funds | |||||
| 1 April | Income Expenditure Transfers | 31 March | ||||
| 2024 | 2025 | |||||
| £ | £ |
£ | £ | £ | ||
| Missionary fund | 8,448 | Nil Nil | Nil | 8,448 | ||
| 19 | Analysis of net assets between funds | |||||
| General Designated | Restricted | Total | ||||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Fixed assets | 397,882 | - | - | 397,882 | ||
| Cash at bank and debtors | 91,237 | - | 8,448 | 99,685 | ||
| Current liabilities | (9,920) | - | - | (9,920) | ||
| Total | 479,199 | - | 8,448 | 487,687 | ||
| Analysis of net assets between funds – previous year | ||||||
| General Designated | Restricted | Total | ||||
| Funds Funds | Funds | Funds | ||||
| £ | £ | £ | £ | |||
| Fixed assets | 400,669 | - | - | 400,669 | ||
| Cash at bank and in hand | 94,248 | - | 8,448 | 102,696 | ||
| Other net current (liabilities | (38,048) | - | - | (38,048) | ||
| Total | 497,547 | - | 8,448 | 465,317 |
20 Related party transactions
There are no transactions with related parties requiring to be reported in these accounts.
24 | P a g e
Issuer
DH Business Support Ltd
Document generated Wed, 17th Dec 2025 13:19:49 GMT
Document fingerprint 55739b2e35cd86dd4d3f45dc4415593f
Parties involved with this document
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Wed, 17th Dec 2025 13:29:06 GMT Wed, 17th Dec 2025 13:33:41 GMT
Benjamin Riley - Signer (7cdad0197647d50c2a702078dbf592a4) David Hassall - Signer (0fbd96f050d90b0df16ccf823b3a0415)
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Envelope generated by Rich Page-Jones (146.70.179.21) Document generated with fingerprint 55739b2e35cd86dd4d3f45dc4415593f (146.70.179.21) Sent the envelope to Benjamin Riley (ben@thelane.org.uk) for signing (146.70.179.21) Sent the envelope to David Hassall (david.hassall@dhbs.uk) for signing (146.70.179.21) Document emailed to david.hassall@dhbs.uk Document emailed to ben@thelane.org.uk Benjamin Riley opened the document email. (66.249.93.64) Benjamin Riley viewed the envelope (88.97.207.160) Benjamin Riley signed the envelope (88.97.207.160) David Hassall opened the document email. (31.94.30.77) David Hassall viewed the envelope (31.94.30.77) David Hassall signed the envelope (31.94.30.77) This envelope has been signed by all parties (31.94.30.77) Signed document confirmation emailed to ben@thelane.org.uk (31.94.30.77)
Signed document confirmation emailed to david.hassall@dhbs.uk (31.94.30.77) Signed document confirmation emails have been sent to all parties. Document URL:
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