Company re8istration nwnber.. 07435582 CEIty regtstration number.. 1139671 Life Church Lancashire IA ¢ompany limited by guarantee) Annual Report and finan¢ial St&tement$ for the Year End¢d 31 De¢ember 2025 1st Floor, Block C The Wharf ManLhester Road Burnley L8n¢ashire BBII IJG
Llfe Church Lancydshire Contents Ref¢ren¢e and Administrdtive Detasls Tn]stees' Reptrrt 2to3 Independent Examinels Report Statcmerti of Financial Activities Balan¢¢ Sheet Statement of Ca&b Flows Notes to th¢ Financial St&tetnents 8t014
Llfe Cburcb Lancashire Referenee and Admlnlstrative Detalls Trustees Mrs B Baker Mr M Hirsi Mr A Mickiethwaite Mr8 R Sollis Chgrlty Registratlon Number 1139671 CompAny Reglstratlon NutDbtr 07435582 Rwtertd Offlce Life Church 30 Syeamore Avenue Burlllcy J3B12 6QP Independent EyandneT 1st Floor, Block C The Wharr ManLhesler Road Burnley Lancashire BBI I IJG Sollcltorj: G¢ldards LLP Number On¢ Prid¢ PIwL Pride Park Derby Df.24 8QR Kin8dom BaDk Nottinghum Ruddingtun Fields Business Park M¢re Way, Ruddittgton Nottingham NGII 6JS Bankers Viryin Money 25 MwKhest¢r Road Bumley LAneashire BBII IHX Page I
Life Chureh Lancashire Trustees, Report The ttwtees, who are directors for the purposes of cotnpany law, present the annual report together with the finfincial statements and auditors, report of the chatitable coPanY for the year ended 31 December 2025. Tru5teei Mrs B Boker Mr M Hirst Mr A Micklethwaite (appointed 16th April 2026) Mrs R Sollis Mr D Randall (resigned 16th April 2026) Object4 And Actlvities Objttts And Alms The obj¢ets of the charity as per the A'¢l¢S of Association arc: To advanc¢ the ChtlStian f)ith in xcordan¢e witb the Statement iti such ways and ID su¢h parts of the UK or the world as the directors from tsm¢ IL) time may thitik fit; To Tclieve si¢knes5 and financial hardship and to promote and preserve good heulth by the provision of nds, gou¢]N QT servicLs of &ny kind in¢ludin8 through thc provision of cuuns¢llin8 and support in su¢h patts of thL UK or thc worlil a% the director% from time IL) lime think fit, and To advance ¢ducatioll in such ways and in such pwts of the UK or the world As the directors from time to time may thii)k fil. To )ltrher the work of the 805pcI o(Jesus Chri8t at home and overseas. We also provide assistance to th¢ community itteluding support of a Community Groccryj Women's R¢fuBe, Asylum Seekers, Debt Relief, PareniiD¥ Marriagc Courses and lo¢al schools. In addition, we provide r¢gular activiti¥s for ¢hildren> youth. th¢ ¢lderly and thosc recovering from addiction. A¢dvltl Financial assi$tsncc and volunteering at local schooli. Burnley Community Grocery and Women's Rege. The trdining and improvement of life skills of the church and wid¢r community. During the year our overall income increased, providing an incr¢ased fmamcial contribution to assist the overdll aims of the charity. Publlc benefit The trustees Conf that they have complied with the requirements of 5ectioll 17 of the Charities Act 2011 to have due regard to the public benefLt guidance published by the Ckwity Con)mission for En8i&nd a1 WeS. Page 2
Life Cburch Laneashtre Truste, Report Flllnci&l ree The Statement of financial activitics shows an inCrE in ga)erg1 fijnd illcomc of £98,725 with increases in both individual giving and use of the conferencin8 facilities. Th¢ eosL8 of ruDning the Chlty has increased by £91.521, including an iticreased staff te The directors are tbankfjJl for the finwKial committnenl of the memr$ of tbe church. We ¢nded thc y¢•r with £93.349 in Be[81 restes. not designated. Th¢ charity is th¢r¢f4Ye able to continue its activities in thc short terni Continue to develop stsff lev¢ls and eoveron80thg overtNd ¢o$t& Reserves at the y¢ar ¢ttd are: Gencrai reserve £93.349 Invcsted in fixed a&w inc buildins5 £1288,495 (adjusted for borrowings) Missiot)s fund £14,514 Future plAnS We plan to contillue and develop the implementauon of our $trate8iC Vlsion in line with our chaTithble aims and or8anisationai values. Stru¢thr4 8overnAnce Ind mxttgemeDt Niiure of ioverDln8 do¢umeot The ¢harity 1$ 8overDed by its Article5 of Aswciation dated 10th Noverllber 2010. Rlcrnltmtnt •nd appolntment oftrnitee8 The trustees ¢ory)rise such person5 as the s¢S shall from time to lime appoint. Trustees r¢iniiDerAtIo Remunet8tion of the trle¢S is pem)itted by the Articles of Associ10 as lon8 the majority of tnJste¢s do not benefit. Currently one trustee 1$ retnUTherath Rlsk tD*tsAgement The Istee& aclively manage risk%. One of the major risks is safegudIng and the tte¢S are satisfied that &ppropri4te policies aAd training are in place, ottd that 911 DBS chth are carried OUL Small ¢&mP4Diey provisioli statement This report h&4 been prepAred in accordan with the small ¢ompanies rewme undet the Cornpanies Ath 2(6. The awiual report W&8 approved by the trletS of the charity 00 2 July 2026 and sId on its b¢half by.. Mrs B Baker Trustee Page 3
life Church Lancashire .Independent Examlner's Report to the trustees of Life Church Lancashlre {'the CompaDy') I report ¢0 the ¢haDty tTUStees on my examiDalion of the a¢wunts of th¢ Cotnpany for th¢ year ended 31 D¢c¢mb¢r 2025. Rexponsibilitiey and basis of report As the charity's tw515 of the Company (and akn its dilOr5 for the pu05¢5 of comwiy law) you are respolbIe for the preparation of the accounts in accor with the requiranents of the Companies Act 2006 I'the 2006 Aci,). Having satisfied tnyself that the aecounts of the Company are noi required to be audited under Part 16 of the 2006 Act and are eligible for IndepeIent examin0 I report in resw of my eXaJniTts0ll of your chariry's accounts &$ carried under section 145 of the Cbarities Act 2011 ('the 2011 Act.). In canying out tny exaMItion I have followed the Directions given by the Cbuity Comtni&qott under section 145(5)0)) of the 2011 Act. Independent eXAllner,9 statenknt Sirtce the Compatty's gro&8 income exceeded £250.(th your exarniw In$t b¢ a memtgr of a bi listed in section 145 of the 2011 Act. I confirni that l am qualified io wyjertake the exatnination because l arn a mtrnber of the A950ciation of Charity Independent Exart)ill. which is one of the listed bodies. I have completed my examinort. I confirm that no mattS bave come to my attention IJ connection with the examination giving rne CA4t to klieve: l. accounling records were not ktyt ill respect of Life Church tAnc&s1e required by seetiott 386 of the 2. the ac£ounts do nol cOrd 7th those records" or 3. the accounts do not comply witb the acwunting requirements of seuioll 396 of the 21N)6 Act Oth than any rEquirement thai the accoullL5 giv¢ a 'tru¢ aJMI fair vithv wbich is Mt a ntter considered as port of an iT]dependent examination" or 4. the accounts have not been preparel in accord with the and win¢iples of the Stat¢ellt of Recommended Pwtice for aceoullting and reporting by cbarities lapplicabl¢ to charitie5 preparing dLeir accowtts in accordance with the FiJw)cial Reponing Stsndard applicable ill the UK aud Republic of Ire]and IFRS 102)1- I have no ¢oncerDS and have come across rrf) other matters in connection *ith tbe examination to wbich attention should be drawD in this report in order to ellable a propcr understanding of the attounts to be reaclhed. Mark Heaton FCCA FCIE DChA Isi Floor, Block C The Wharf Manche5trr Road Burnley Lancashire BBI I IJG 2 July 2026 Page 4
Life Cburcb IAncashire Statement of Finaneial Activitles for the Year Ended 31 December 2025 (Including Income and Expenditure Account and Stalement Of Tot81 Recognised GAins and Losses) Totsl 2025 Totsl 2024 Unre5tritted Inco frorn: DonatioDS and legacies Other trading activili¢S Inv&%unent income Other ineome 357.729 134,303 357.729 134,303 319.558 94252 3.165 4,803 319,558 94,252 3.165 4,803 27.017 27.017 Total income 521.148 521.148 421,778 421,778 Expellditure ctwitsble adivities {493,445 493,445) 388,012 {388.J12 Total expendiDJre 493,445) 493.445) 388.012 388,012 Net income 27.703 27.703 33,766 33,766 Net rnovement in fidS 27.703 27.703 33.766 33,766 Retonci]iatiOn of fundj Totsl fimds brought forward Total fuTM15 carried forward lJ68,655 1,396,358 l J68,655 1.334.889 1,334,889 16 1,396.358 1.368,655 1,368.655 All of thc charity's activities derive from coniinuiDg opua¢ions duTing the ai¥)ve two i)er1j5. The funds breakdown is shown in note 16. The not¢s on pages 8 to 14 form an inte1[ part of these financial statements. Page 5
Life Cburcb L2ncashtre (Registration number: 07435582) Balance Sheet as at 31 Deeember 2025 2025 2024 Note Fixed assets Tangible assets 1.947,491 1,976,258 Current et3 Debtors Cash at bank and in hand 12 2,775 111,980 3,050 147.106 114.755 150,156 Credltors: Amowit5 llllDg dut V4ithiD one y 13 26,966) 127.738 Net currellt a5xets 87,789 122,418 Totsl assets less current ligbllltles 2,035280 2,098,676 730.021 Credltors: AmouDt$ falling due after tbaD yer Net assets 14 (638,922 1,396,358 1,368,655 Funds of tbe charlty: UDrestrlcted Income fuDd$ Ut]restricted funds lJ96.358 1.396.358 1.368.655 Tot41 funds 16 1.368,655 For the financial year ending 31 December 2025 the cbartty was entitled io exemption from audEt under se¢uon 477 of tlL¢ Cotnpanies Act 216 relatlng to sTDall cornpanies. Directors, reSpolbilIties'. Th¢ tnembers have not required the clwity to obtsin an aAit of its accounts for th£ year in question in acrdanCe with section 476. and The directon acknowledge theÈr responsibilities for comptying with the requirements of the Aci with rPect to accowiting records and the preparation of acc(YJDts. The financial ststemellts on pages 5 to 14 were approved by th¢ tsustees, and authorised for i&sue oll 2 July 2026 and si£d on Lr behalf by.. Mrs B Baker Trustee The ntstes on pages 8 14 fomi gn integral part of these financial stements. Page 6
Life Chureh Lancashire ststement of Cash Flows for the Year Ended 31 December 2025 2025 2024 Note Cash nowi from operntillg Ietlvltles Net cash income 27.703 33,766 Adju6tmettts to ¢sh flows from non-CAsb item8 DepTccia¢ion Investtnent income 28,767 28.646 3,165 54,371 59.247 WfjrkIng t#pltlll adjustmenis Dccr¢a¥e in debii)rs IDecreas¢)lincrea8c in creditors Net cash flow$ ftom operating activities CA$h tlows from Inve$tlnR Aetlvltlej lttteresl receivablc and similar income Purcha8¢ of tangibl¢ rued a&s¢lS Net cash flows from itivesting activities 12 13 275 1,797 4,336 52.849 67,510 2,099 3,165 12,068 2,099 18.903) C$b tlow$ from nnan¢lng ac¢lYltleg Repaymcni of loans Hnd borrowings Net decrea6c in ¢asFA and ellsh equivblents Cash and cash equivalents a¢ l January Cash Artd cash equivalents vlt 31 D¢¢ember 13 90,074 161,350 (35.126) 147,106 12,7431 149,849 111980 147,106 The notes on pages 8 to 14 forni an LIlteal part of these f]nancial statements. Page 7
Life Church Lanushfire Notes to tbe Finanefial Statements for the Year Ended 31 December 2025 I Chlrlty status The charity is limited by guarantee. ittonrated in En8land and Wales. and eotsequently does not hav¢ shsre capitsl. EaLh of the tru#ees is liablc to contribut¢ an amowit not cxcealing £1 towatds the assets of the charity in the ¢vcnt of liquidALion. The address of its retryed office is.. Lif¢ Ch4]rch 30 Sy¢amore Avenue Burnley BBI2 OQP Thes¢ fuwKial Stett were authorised for issuc by the trustees ott 2 July 202& 2 Accoulltlng pollcles Summary 01slgnificAnt aCCOUDtth8 pollcles #nd key a¢couDtlll8 estim•¢¢$ The principal ac¢ouniing policies applied in the preparation of thcse financial $tattments are set out below. Th¢s¢ policies have been consistendy appli¢d lo all the y¢8rs ptesenr¢d. unless otherwisc sthted. Statement of compli•n¢¢ The fthancial statcrnents have been prepa1 its acc0T(lae with A¢¢outtting and R¢porting by Charities.. Sthtcm¢nt of Recomtnended Practice (applioble to clwitic5 preparing their accounts in accordance with th¢ Financi41 Rep)rting Standard applicable in th¢ UK and Republic of ]rcld IFRS 10211 {issued in O¢tober 2019) - (Charities SORP (TrRS 1021), the Financial R¢portin8 Standard applilable irt the UK and Republic of Ireland {FRS 102) and the Compfioies A¢t 2006. Basis of prepArAtion Li(¢ Church Lancashire m¢ets the defthition of a public benefit ¢rttity under FRS 102. Assets and liabilities are initially re¢o8nised ai historical cost or trasaction value UDJW otherwise 5tsted in the relevant accounting poli¢y notes. GolnR concern The tnLstres consider that there are no rnaterial uncertailllies abou( the charity's ability lo eontinue goin8 Concern nor Any significant are¥s of uncertainty It affeci the ¢Irt8 value of held by thc charity. Income All income is recognised once th¢ ctrority hgs entiUellvLI to the iD¢om¢. 11 is probable th¥t the income will be received and the anUllt of the inrne receivable can be mcasured reliably. Govern•nce tosts These include the costs attributable to the charity's compli8e with constitutional and s¢anJtory requirements, including iJd¢p¢ndent ex0miDatio strat¢gi¢ mai]a8ement and trustees mc¢tings and reirnbursed expenses. Page 8
Life Church Lancashire Notes to the Financial Statements for the Year Ended 31 December 2025 The cbarity is considered to pass tbe tests 8eÉ Out it) Par&graph I Scbedule 6 of the Finance Act 2010 ar th¢iefore it me¢ts the definition of a charitsble company for UK corporation t&x purpose8. Accordingly, th¢ charity is potentially exempt from taxation in r¢spcel of income or capital gains re¢eived within categories covered by Chg4Pter 3 Part I l of th¢ CoTpof&itiOll Tax Act 2010 or Sectiou 256 of th¢ Taxation of Chargeable Gains Act 1992, to the Extent that such income or gains are applied exclusively to charitable purposes. Txnglble fixed assets Jndividuai fixed a$tS costing £1,000.1 or morc ar¢ initially recordcd at cost, les$ arty subsquent 8ccumulaied depre¢E10n and subs4uent accumulated 1mpa1rnt losses. Depreciailon Depreciation is provided on tangible fixed assets so as to Yirite off the cost or valuation, less any estima¢eAI residual value, over their exp¢cl¢d use1 cconornic life as follo.. Asset ela Freehuld property Fixtures and fittin85 Deprecl*tlon metbod And rite Iyty per annum on straight line basis IOYO per atmum cost Tr#de debtor• Trade debtors are gmounts du¢ for services perforn]ed in the ordinary course of busin¢s$. Fund structure Unr¢btricted irtcome funds &r¢ general funds th&t are available for use at the tslee$ dis¢retion in fifftherance of the objectives of the charity. Duignated funds are UDr¢stricted fiu)ds sel aside for Specific purposes at the discretion of the trustees. Penslon$ other post rcdrement obll%AtI•DS The ¢harity op¢rate8 a defined contribution pension $cheme which is 8 pen5LOn plan under which fixcd contsibutiuns arc paid into 4 pension fvnd artd the Charity has no leg81 or constructive obligation to pay rther contributions even it. the fund does not hold suffiLient assets to pay all employces the benefits relating to employee servi¢e in the current and prior pcriods. Contributions to defined contribution plarks ar¢ reco8ni5¢d in the Statement of Financial Activilies wheD thcy #Te due. Jf contn'butiort payments excced th¢ Contribution due for s¢rvi¢¢. the excess is recognis¢d as o prepaettL Page 9
Llfe Church Lantashire Notes to the Flnancial Statements for Ihe Year Ended 31 December 2025 3 1Dcome from donations And legades Unrf8tri¢ted Total 2025 TotAI 2024 De81gDated GenerAI Donations from individuals Gift xid reclaimed Grants i£gacics 17,773 287.750 42,832 6,664 2,71 305.523 42.832 6,664 2,710 357,729 269,302 46.890 3,366 319,558 17,773 339,956 4 Income from other tr•dltt8 *Ctlvltl¢i Unrestrlctcd TotAI 2025 To¢•l 2024 Gener81 Impact conferencin8 and caf¢ sal¢$ 134,303 134 3Q3 S InvestmeDt In¢om¢ UDrestrlcted Toixl 2025 TotAI 2024 General Interest re¢eivable ott bAnk deposiL8 2.099 6 Expendlture Oll charltable Actlvltlea Unrestrl¢ted Tot&1 2025 Totll 2024 De818li¥lted Generxl CharitRble activi¢i¢s Depre¢i•iio Governancc costs BaDk int¢rest payible Staffcosts 34,802 28,767 189,445 224,247 28,767 9(N) 42.647 196,884 150,775 28,646 900 53,969 153,722 388 012 900 42,647 196,884 106,216 387 229 493,445 Pag¢ 10
Life Chureh Lancashire Notes to the Flnanclal Statements for the Year Ended 31 December 2025 7 Analysls of governance and supptsrt ¢o$ts GoverDAnee ¢osts Unrestrleted Total 21125 Total 2024 General Independent Examiner's Temun¢rAtion 900 900 91M) 900 9LIO 8 Trust remllneratlon expens During the year the chxrily nwde the followin8 transactions with trustees: Mrs B B•ker Mrs B Baker received remuneration of£35,96712024: £35.729) during the year. No trusiees have rLLeived &ny reimbursed cxpenses or any other b¢n¢fits from the charity durin8 th¢ year. other than those r¢ceived in the capacity of an cmploy¢e. 9 Staff colts The ag8r¢gaie payToII costs were as follows.. 21125 2024 Sta(f cwti durlng ¢he year were: W8ge5 and salaries Social secwity costs Pension costs 187,913 428 8,543 196,884 140,665 5,922 153,722 The Inonthly averdg¢ number of pcrsons linLludin8 sEnior management I le8dership tell) employed by the Llwity during the ye4r expresbed as full time equivalents was as follow&'. 2025 No 2024 No Charitable activities 13 No employee received ernoluments of more than £60,0(X) during the year. Pkge 11
Life Church Lanushire Yotes to tbe Financial Ststements for the Year Ended 31 December 2025 lib T#11n The clwity is a registettd chority and is th¢refts exeDW frOmttIOjL 11 Tangible fixed assets Land and bulldiDgs Funlre and equlpDient Total Cost At I Sanvary 2025 At 31 D¢¢eMIr 2025 2.076.674 80,0(NI 2,156 674 2.076.674 80.000 2,156.674 Deprectstiott At l January 2025 Charge for the y¢ar At 31 D¢eember 2025 124.416 20.767 56.000 8,000 180,416 28,",67 145.183 64,000 209,183 Net book value At 31 D¢cember 2025 1,931,491 16,0(MJ 1.947,491 At 31 Decemt*r 2024 1.952258 24,IlYJ 1,976,258 12 Debtors 21125 2024 Trade debtors Prepayments Other debtors 1,141 1.553 2,175 875 2,775 3,050 13 Creditors: aD)ounts falling due withiD one year 2025 2024 Bank loans Otber taxation and so¢iAI secwity VAT Other ereditors Accruals 20,074 3.587 54 1517 1,734 19,049 2,997 1.566 1,235 2.891 26,966 27.738 Page 12
Llfe Church LAncashire Notes to the Finaneial Statements for the Year Ended 31 Deeember 2025 14 Credltor5: atNourtt8 falllng due #fter one year 2025 2024 Bank108nS 638,922 730,021 Bank loans are secured on the land and buildmg8 owijed by the charity. 15 Ptn$lon And other $¢heme$ Defined contrlblltlon pension i¢h¢n The chdrhiy operates a defined conuibution pension scheme. Tbe pension cost charge for the year r¢presents contributions payable by the charity to th¢ h¢m¢ And amounted to £8,543 (2024- £7.13S). 16 Funds IIAlince at I J8nu*ry 2025 Balance 4¢ 31 December InCOnnI re8ources Risources e3pended TrAn$f¢rg 2025 Unr¢8trlcted funds Gener&1 Gen¢ral fund 109.924 503,375 {387.229) 1132,7211 93,349 Déslznaled Fixed usets res¢rve Missions 1,227,188 31.543 {71,414) 34,802 132.721 1,288,495 14,514 1258731 106216 132,721 1303 009 To¢al funds 1,368,655 521,148 493,445 1,396.358 Page 13
Life Church L2ncAsbire Notes to the Flnanci41 Statements for tbe Year Ended 31 December 2025 Ba]Ance t I January 2024 Bfilance At JI Deeember 2024 Incoming resources Resources eended TrAnJfer8 Unrestrlcted (unds GÉn¢ral General fund 128,268 404.650 1295,708) 1127,286) 109.924 Deslgmaled FExed assets r¢s¢rve Missiorts fijnd 1,182,517 24,104 1,206,621 {82,615) 127.286 1,227,188 31,543 1.238,731 17,128 17,128 92,304 127,286 Total funds 1.334 889 421,778 388,012 1,368,655 17 AnAlysls of net A8$ets between funds TotAI fund8 at 31 December 2025 UDreiirlcted lld1 GeDeral DeIllted Tangible fix¢d assets Curr¢nt asse CutTent liabilities Creditors over l year 1,947,491 14,514 (20,U74} 638,922 1.947.491 114,755 (26,966) 638,922 100,241 (6,892) Totsl net assets 93,349 1,303 009 1,396,358 Total fund8 at 31 December 2024 UDr¢$trlcted Tund$ Gencrnl De4ignAted Tan8ible fixed assets Lurr¢nt assets Current liabilities Creditors over l yefir 1,976,258 31,543 (19,049) 730,021 1,976.258 150,156 {27,738) 730,021 118,613 18,689) Totsl net assets 109,924 1,258,731 1,368 655 18 Rclated party tr*n$Aetlon3 During the year the charity made the following r¢lated pty transactions: Don&tions totalling £779 were made to NXT Move Europ< a charity in which D Randall, trustee of Life Church IAtKashire (up to 16th April 2026) is a150 a trustee. R¢muoer&LioA of £37,706 was paid to the spouse of one trustee and £8,305 was paid to the spouse of another Intte. both transactions were undertaken on norn1 cornTner¢ial [crn. . Page 14