**Charity number: 1141361** **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2025** **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **CONTENTS** ||Page| |---|---| |**Reference and Administrative Details of the Charity, its Trustees and Advisers**|1| |**Trustees' Report**|2 - 5| |**Independent Examiner's Report**|6| |**Statement of Financial Activities**|7| |**Balance Sheet**|8| |**Notes to the Financial Statements**|9 - 15| **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Trustees** Joseph Oluwafemi Ogunya Samson Rai Unyime John Matthew Keith Bishton **Charity registered number** 1141361 **Principal office** 16 Wilderness Lane Birmingham B43 7RU Page 1 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025** The Trustees present their annual report together with the financial statements of the POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH for the year 1 January 2025 to 31 December 2025. The financial statements have been prepared in line with the charity’s accounting policies, its governing constitution, and applicable charity law. ## **Structure, Governance and Management** The charity is constituted by its governing Constitution and exists to promote the Christian faith through worship, outreach, teaching and fellowship. This is achieved through regular church services, community activities, evangelism and invitations extended to members of the public. The Board of Trustees currently consists of four members and is chaired by Joseph Ogunya, who also oversees the day-to-day operations of the charity and manages staff on behalf of the Board. The Trustees retain collective responsibility for major financial decisions and investments, working alongside Joseph Ogunya. The charity’s income is currently generated through congregation contributions and Gift Aid. Trustee appointments are governed by the Constitution. Where vacancies arise through resignation or death, the Board may appoint new Trustees until the next Annual General Meeting, at which members are invited to vote. ## **Public Benefit** The Trustees have considered the Charity Commission’s guidance on public benefit, including guidance relating to charities established for the advancement of religion. The charity provides public benefit by enabling people to practise and grow in the Christian faith through worship, prayer, biblical teaching, fellowship and service to the wider community. As a Christian organisation, the charity seeks to promote the Gospel of Jesus Christ within the local community and surrounding areas. This includes church planting, missionary support, community outreach, concerts, drama productions, church services, prayer for the sick, and youth and children’s activities. These activities are run on a non-profit basis and are funded through offerings and donations from the church congregation. ## **Achievements and Performance** The Trustees consider that the church has remained stable during the year and that the level of financial support received has been satisfactory. The continued commitment of members has enabled the charity to maintain its regular services, outreach activities and community support. Page 2 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Location** Regular church services are held at The Potters House, First Floor, Wolverley House, Digbeth, Birmingham, on Sunday mornings, Sunday evenings and Wednesday evenings. The church’s central location in Birmingham enables it to reach a wide range of people and contributes to the multicultural nature of its services and fellowship. ## **Evangelism** Evangelism remains a key part of the church’s mission. The church carries out weekly outreach in Birmingham City Centre and neighbouring areas, sharing the Christian message through public engagement, youth-focused events and support for other churches where needed. The church also organises free community events designed to welcome visitors, address issues affecting local communities and young people, and share a message of hope, healing and positive change. Volunteers also support evangelism work in other cities where sister churches are based, and the Trustees are encouraged by the results of these efforts. ## **Sunday Café** Sunday Café was established to meet needs within and around the church community. It operates every Sunday between 1.00 pm and 3.00 pm and has become an important part of the charity’s work by helping to integrate new people, provide food and offer friendship to those in need. The café is funded by the church and continues to support fellowship and community care. ## **Children’s Ministry** The church provides Sunday School classes for two age groups, as well as Children’s Church on Sunday mornings. These activities support children’s spiritual development and provide an opportunity to engage with local families. The Trustees are pleased to note an increase in the number of children attending. ## **Youth Ministry** The church has a growing youth ministry for young people aged 11 to 19, meeting every Friday evening. The charity continues to invest time and resources into youth activities, appointing youth leaders to coordinate events, outreaches and programmes. Additional youth activities are often held during school holiday periods. The Trustees recognise that the growth and impact of the Birmingham church is largely due to the commitment and dedication of its members, many of whom give their evenings and weekends to serve the local community and support young people in making positive life choices. Page 3 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Church Planting Support** Church planting remains an important part of the charity’s mission. The church currently supports baby churches in Liverpool, Gloucester and Smethwick. The Central Birmingham church will continue to provide financial support and spiritual oversight to these churches. ## **Financial Review** The Trustees are pleased with the increase in church income during the year and are grateful for the continued generosity of members, despite individual challenges faced by some. Members also continue to support the long-term vision of securing a church building that can serve as a permanent base for the charity’s work. Contributions are being made through a building fund, and the Trustees would welcome support from external investors who may be willing to assist the church in achieving this goal. ## **Investment Powers** The charity’s Constitution authorises the Trustees to make and hold investments using the charity’s general funds, where appropriate. ## **a. Going concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies. ## **Structure, governance and management** ## **a. Constitution** POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH is a registered charity, number 1141361, and is constituted under a Trust deed. ## **b. Methods of appointment or election of Trustees** The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. Page 4 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Statement of Trustees' responsibilities** The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - 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 adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees on 26 July 2026 and signed on their behalf by: ## **Joseph Oluwafemi Ogunya** Page 5 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Independent Examiner's Report to the Trustees of POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH ('the Charity')** I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2025. ## **Responsibilities and Basis of Report** As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent Examiner's Statement** Your attention is drawn to the fact that the Charity has prepared the accounts 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 applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. 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 that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Signed: Dated: 26 July 2026 ## **Kolade Andrew Alli ACMA** The ARK Financial Management Consultancy Ltd 10 Gatcombe Gardens West End, Hampshire SO18 3NA Page 6 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025** |**Note**
**Income from:**
Donations and legacies
2
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2025**
**£**
**31,095**
**31,095**
**-**
**-**
**31,095**
**47,161**
**31,095**
**78,256**|**Unrestricted**
**funds**
**2025**
**£**
**217,455**
**217,455**
**151,018**
**151,018**
**66,437**
**50,213**
**66,437**
**116,650**|**Total**
**funds**
**2025**
**£**
**248,550**
**248,550**
**151,018**
**151,018**
**97,532**
**97,374**
**97,532**
**194,906**|_Total_
_funds_
_2024_
_£_
_185,042_| |---|---|---|---|---| |||||_185,042_| |||||_149,412_| |||||_149,412_| |||||_35,630_| |||||_61,744_
_35,630_| |||||_97,374_| The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 9 to 15 form part of these financial statements. Page 7 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **BALANCE SHEET AS AT 31 DECEMBER 2025** |**Fixed assets**
**Note**
**Current assets**
Cash at bank and in hand
Creditors: amounts falling due within one
year
6
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
7
Unrestricted funds
7
**Total funds**|**195,602**
**195,602**
**(696)**|**2025**
**£**
**-**
**194,906**
**194,906**
**194,906**
**194,906**
**78,256**
**116,650**
**194,906**|_98,070_
_98,070_
_(696)_|_2024_
_£_
_-_
_97,374_| |---|---|---|---|---| |||||_97,374_| |||||_97,374_| |||||_97,374_| |||||_47,161_
_50,213_| |||||_97,374_| The financial statements were approved and authorised for issue by the Trustees on 26 July 2026 and signed on their behalf by: ## **Joseph Oluwafemi Ogunya** The notes on pages 9 to 15 form part of these financial statements. Page 8 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **1. Accounting policies** ## **1.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **1.2 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. ## **1.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. ## **1.4 Cash at bank and in hand** Cash at bank and 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. Page 9 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **1. Accounting policies (continued)** ## **1.5 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. ## **1.6 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 10 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **2. Income from donations and legacies** |||
**Restricted**
**Unrestricted**
**funds**|**Total**
**Total**| |---|---|---|---| ||||| ||||| |||**funds**
**General**|**2025**
**2024**| ||||| |||**£**
**£**|**£**
**£**| ||||| ||Tithes and Offerings|0
179,813|179,813
139,843| ||Other Giving|0
7,828|7,828
2,279| ||Other Income|0
0|0
12,969| ||Building Fund Income|30,243
0|30,243
8,579| ||Gift Aid tax reclaimed|0
26,899|26,899
18,097| ||Refunds and Reimbursements|0
1,975|1,975
2,305| ||Bank Interest|852
940|1,792
970| |||31,095
217,455|248,550
185,042| Page 11 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **3. Expenditure on charitable activities** ||**3. Expenditure on charitable**
**activities**|||| |---|---|---|---|---| |||**Restricted**
**Unrestricted**
**funds**|**Total**|**Total**| |||**funds**
**General**|**2025**|**2024**| |||**£**
**£**|**£**|**£**| ||Wages and salaries|0
24,000|24,000|22,000| ||Staff pensions|0
1,540|1,540|1,260| ||Hotel|0
6,742|6,742|4,628| ||Benevolence|0
1,320|1,320|446| ||Bible Conference|0
7,843|7,843|9,922| ||Books, Media, and Periodicals|0
694|694|109| ||Church Rent|0
14,400|14,400|16,870| ||Other Ministry Expenses|0
16,512|16,512|15,437| ||Equipment|0
1,727|1,727|4,724| ||Fellowship|0
1,196|1,196|2,006| ||Fellowship Tithe|0
13,160|13,160|12,272| ||Love Offering|0
4,415|4,415|0| ||Ministry Meal|0
6,194|6,194|3,041| ||National Church Support|0
1,226|1,226|3,536| ||Parsonage|0
14,125|14,125|11,747| ||Revival Expenses|0
1,676|1,676|893| ||Sunday School|0
216|216|215| ||Sundries|0
0|0|0| ||Travel and Sunday Car Parking|0
15,523|15,523|9,515| ||Minibus, vehicle expenses and hire costs|0
2,935|2,935|2,851| ||Website and other software costs|0
0|0|1,319| ||World Evangelism|0
2,768|2,768|0| ||Bank Charges|0
125|125|211| ||Printing, Postage, & Stationery|0
743|743|1,450| ||Telephone & Internet|0
1,527|1,527|1,519| ||Health & Safety|0
775|775|244| ||Independent examiner's fee|0
696|696|696| ||Repairs and maintenance|0
4,591|4,591|5,956| |||0
151,018|151,018|149,412| Page 12 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **4. Independent examiner's remuneration** ||**2025**|_2024_| |---|---|---| ||**£**|_£_| |Fees payable to the Charity's independent examiner for the independent||| |examination of the Charity's annual accounts|**696**|_696_| ## **5. Trustees' remuneration and expenses** During the year ended 31 December 2024, Pastor Jo Ogunya received remuneration of _£_ 24,000 _(2024 - £22,000_ ) in relation to work carried out as pastor of the church. In addition, £14,125 (2024: £12,084) of Parsonage expenses were reimbursed to Joseph Oluwafemi Ogunya during the year for expenses incurred in relation to the daily operations of the church ministry. ## **6. Creditors: Amounts falling due within one year** ||**2025**|_2024_| |---|---|---| ||**£**|_£_| |Accruals and deferred income|**696**|_696_| Page 13 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **7. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
General Funds
**Restricted funds**
Restricted Fund
**Total of funds**|**Balance at 1**
**January**
**2025**
**£**
**50,213**
**47,161**
**97,374**|**Income**
**£**
**217,455**
**31,095**
**248,550**|**Balance at**
**31**
**December**
**Expenditure**
**£**
**2025**
**£**
**(151,018)**
**116,650**
**-**
**78,256**
**(151,018)**
**194,906**| |---|---|---|---| Page 14 **POTTERS HOUSE CHRISTIAN FELLOWSHIP UK CENTRAL BIRMINGHAM CHURCH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **7. Statement of funds (continued)** ## **Statement of funds - prior year** |**Unrestricted funds**
General Funds
**Restricted funds**
Restricted Fund
**Total of funds**|_Balance at_
_1 January_
_2024_
_£_
_23,162_
_38,582_
_61,744_|_Income_
_£_
_176,463_
_8,579_
_185,042_|_Expenditure_
_£_
_(149,412)_
_-_
_(149,412)_|_Balance at_
_31_
_December_
_2024_
_£_
_50,213_
_47,161_
_97,374_| |---|---|---|---|---| Page 15