Registered Charity Number.1149299
Bethel Apostolic Church of Excellence CIO
Trustees Report and Accounts for the year ended
31 March 2025
Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Contents
| Page | |
|---|---|
| References and administrative information | 2 |
| Trustees Report | 3/7 |
| Independent Examiner’s Report | 8/9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Accounts | 12/16 |
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
References and administrative information
Trustees Pastor Thames Sylva (Chair) Evangelist Marcia Woolley-trustee Sister Hazel Samuels-trustee Missionary Nerissa Purkiss-trustee Minister Rebekah Sylva Sister Tracey Grant Minister Andrene McLeod
Principal address 100 Ladywood Road Ladywood Birmingham West Midlands B16BSZ Independent Examiners Modest & Co Financial Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ Bankers TSB Bank PLC Henry Duncan House, 120 George Street Edinburgh EH2 4LH
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Trustees Report
Introduction
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 and Republic of Ireland (FRS 102) (effective 1 January 2019).
Bethel Apostolic Church of Excellence was incorporated as a charitable Incorporated organisation on 23 February y 2023.
This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees.
Bethel Apostolic Church of Excellence is an Independent Member of the Bethel United Church of Jesus Christ (Apostolic) UK and Europe family of Churches, which pursues similar aims and signposts local beneficiaries to our services.
Aims and purposes
Bethel Apostolic Church of Excellence has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Ladywood, Birmingham and the surrounding area, evangelism, Outreach, social and community.
Bethel Apostolic Church of Excellence worship services are through scriptures, preaching, teaching, prayer, singing and music.
Objectives and Activities
Bethel Apostolic Church of Excellence is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Birmingham.
Achievements and Performances
Bethel Apostolic Church of Excellence (Ladywood) is an integral part of the ecclesiastical District 1 of Bethel United Church of Jesus Christ Apostolic UK and Europe, we organise weekly services, both in the sanctuary and online for the church members and the general public.
Quarterly, Pastor meets with the pastoral team to discuss the calendar, auxiliary departments, projects, initiatives and challenges that arise. This is good practice and needs to be encouraged to keep going on a regular basis with the inclusion of a strategic service delivery plan.
The Church financial year begins 1April to the end of March each year. The Church year runs from one national convocation to the next.
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Trustees Report(Continued)
Sunday Services
Sunday Morning is grounded with Christian Education for both children and adults.
Infants, children, young people, new converts and adults gather in their delegated areas for Sunday School. The worship services continue to be vibrant, uplifting with vibrant songs, testimonies and prayerful thanksgiving and petitions. Community members, family members and friends have continued to be in attendance and a valued support.
Midweek Evening Services
Wednesday and Friday evening services involve worship, prayers, Bible study, interactive, discussions, various trainings and workshops designed to address everyday issues. These services are also open to the public. We also carried out activities for the Youth and Young Adults auxiliary (reading online and presentation nights), Women's Department (external speakers invited on Fridays) and the Men's Ministry (every third Fridays) and Treasured Saints leading prayer online (Tuesdays). There is also ongoing participation in Bethel UK National Prayer Call and District 1 meetings.
These combined activities help to train members in leadership roles, public peaking, building their confidence in ministries, and discovering their individual strengths and talents.
Discipleship
Spiritual formation and development occurred on several platforms:
Youth - Planned and executed their first residential retreat and welcomed guests from regional churches and an international speaker who encouraged them for several days in teaching, team building activities, managing finance, and sports activities. Youth visited other youth events together throughout England and Wales. They also attended and contributed to District youth events.
Women - invited health and wellbeing, speakers to empower and encourage women in the church and local community. Spiritual plant growing ongoing activity. Financial aid group to support single mothers. Social dinners designed to build relationships and strengthen community bonding.
Other achievements in 2024-2025:
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Leadership Training
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Family and Friends annual service
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Mission to India
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End of year fund raising Concert
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Community Outreach Meal
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Evangelism & Outreach Annual BBQ
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Vocational Bible Studies (VBS) for 2 weeks
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visits to the sick and shut ins
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Support 2 individuals BIBS ministry
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Street Ministry Spring and Summer 2024-2025
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District 1 men’s meeting
-
Prostate Cancer Uk with Joe Appiah
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Trustees Report (Continued)
- Foodbank service provided weekly
We celebrated Christmas 2024 with a fellowship dinner, concert, play and watch night prayer to welcome in the New Year. We celebrated with all our church members, community families and friends. For Easter, we held an evening service, invited the community and the children executed a play called “The Tomb is Empty”.
We welcome 4 water Baptism, 2 Baby Blessings, 1 returnee, and individuals who visit regularly.
Future Plans
The church leadership and Trustees plan to continue to promote spiritual growth and a balanced lifestyle through education and workshops by involvement in the local community and beyond as set out in the objectives.
We have executed the plan to extend our summer school VBS with a mission director for overseas in the Caribbean sponsoring, support and furnish less fortunate children with educational supplies and a Christian curriculum in Summer 2025. This is ongoing.
Trustees
The Board meets regularly to evaluate and assess relative importance of the charity and ensure the smooth operation thereof.
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Trustees Report(Continued)
Statement of Trustees` responsibilities
The Charities Act 2011 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 the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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Select suitable accounting policies and apply them consistently
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Observe the methods and principles of the Charities SORP 2005;
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Make judgements and accounting estimates that are reasonable and prudent
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State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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Prepare the financial statements on the going concern basis unless it is inappropriate to do so.
The trustees are responsible for keeping sufficient accounting records that 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. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
Structure, Governance and Management
The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.
A trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.
Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members in General Congregational Church meeting for further consideration by the Trustees.
Public Benefit
The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided By:-.
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➢ Providing regular public worship open to all
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➢ Providing sacred space for personal prayer and contemplation
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➢ Conducting pastoral work including visiting the sick and the bereaved
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➢ Teaching Christianity through sermons and Bible studies.
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➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Trustees Report (Continued)
Financial Review
Total receipts on ordinary unrestricted funds were £69,520-2025(£54,546-2024) and are detailed in the financial statements.
£53,081-2025(£50,250-2024) was spent to provide the Christian ministry.
The net result for the year was a surplus of £16,439-2025(£4,296-2024) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward on 31 March 2025 for unrestricted funds totalled £292,442 (2024-£276,003).
Reserves Policy
The Trustees review the policy on reserves and set targets at least once per annum with reference to the guidance and terminology published by the Charity Commission. The policy is also reviewed, when warranted by changes in risk assessment or business plans. The review includes unrestricted and designated funds and tangible fixed assets. Transfer to and from funds are authorised by the Trustees acting as a whole.
Risk Management
The trustees have examined the major risks which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Approved by the trustees and signed on their behalf by:
Thames Sylva Pastor & Chair Trustee September 2025
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Independent examiner’s report to Bethel Apostolic Church of Excellence CIO
I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 10 to 16.
Respective responsibilities of the Committee and the examiner
The charitys trustees are responsible for the preparation of accounts. The charitys trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act.
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To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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To state whether particular matters have come to my attention
Basis of independent examiner`s report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) Which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts, which accord with the accounting records and comply with the requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP Modest & Co Financial Services Ltd 189 Greenhill Avenue, Sheffield, S8 7TJ September 2025
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
| Statement of Financial Activities | Statement of Financial Activities | |||
|---|---|---|---|---|
| 01 April 2024 | 01 May 2023 | |||
| to 31 March 2025 | to 31 March | |||
| 2024 | ||||
| Notes | Unrestricted | Total | Total | |
| Fund | Funds | Funds | ||
| £ | £ | £ | ||
| INCOME AND ENDOWMENTS FROM | ||||
| Donation and legacies | 2 | 54,469 | 54,469 | 39,502 |
| Other Income | 3 | 14,611 | 14,611 | 14,918 |
| Investment income | 4 | 440 | 440 | 126 |
| Total | 69,520 | 69,520 | 54,546 | |
| EXPENDED ON | ||||
| Charitable activities | 5 | 53,081 | 53,081 | 50,250 |
| Total | 50,250 | |||
| NET INCOME | 16,439 | 16,439 | 4,296 | |
| RECONCILLIATION OF FUNDS | ||||
| Total funds brought forward | 276,003 | 276,003 | 271,707 | |
| TOTAL FUNDS CARRIED FORWARD | 292,442 | 292,442 | 276,003 |
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
Balance Sheet as at 31 March 2025
| Notes | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | £ | ||
| Fixed Assets | ||||
| Tangible assets | 8 | 284,355 | 284,355 | 282,562 |
| Current Assets | ||||
| Cash at Bank | 20,808 | 20,808 | 12,238 | |
| Debtors | 11 | 4,860 | 4,860 | 4,715 |
| Current Liabilities | ||||
| Amount falling due within | 9 |
1,200 | 1,200 | 900 |
| one year | ||||
| Net current assets | 24,468 | 24,468 | 16,053 | |
| Total Assets less | 308,823 | 308,823 | 298,615 | |
| Current Liabilities | ||||
| Creditors: amount falling | 10 | 16,381 | 16,381 | 22,612 |
| due after one year | ||||
| Total Net Assets | 292,442 | 292,442 | 276,003 | |
| Funds of the charity | ||||
| Total Unrestricted Funds | 292,442 | 292,442 | 276,003 |
The notes on pages 12 to 16 form part of these financial statements
Accounts approved by the trustees and signed on their behalf by:
Thames Sylva (Pastor & Chair) September 2025
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
N otes to the financial statements for the period 1 April 2024 to 31 March 2025
1 Accounting Policies
a) Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention
b) Income and Expenditure
All income and expenditure is accounted for on an accrual basis.
c) Fund Accounting
The unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity.
There are no restricted funds held by the Charity
d) Tangible fixed assets
Tangible fixed assets costing more than £200 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation.
Depreciation
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold property
Freehold property not provided Building improvement 3% straight line Plant & Machinery 10% straight line Fixtures & Fittings 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle 20% straight line
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
N otes to the financial statements continued
2 Donation and Legacies
| 01/04/2024 | 01/04/2024 | 01/05/2023 | |
|---|---|---|---|
| to | to | ||
| 31/03/2025 | 31/03/2024 | ||
| Unrestricted | Total Funds | Total Funds | |
| Funds | |||
| £ | £ | £ | |
| Donations & | 54,469 | 54,469 | 39,502 |
| Offering | |||
| Total | 54,469 | 54,469 | 39,502 |
3. Other Charitable Activities
| 01/04/2024 | 01/04/2024 | 01/05/2023 | |
|---|---|---|---|
| to | to | ||
| 31/03/2025 | 31/03/2024 | ||
| Unrestricted | Total Funds | Total Funds | |
| Funds | |||
| £ | £ | £ | |
| Gift Aid | 8,015 | 8,015 | 1,532 |
| Sunday School Books | - | ||
| National Convocation Fees | - | ||
| District Convocation Fees | - | ||
| Fundraising & Sponsorship | 328 | ||
| Grant Income | 2,400 | 2,400 | 10,000 |
| Other income | 4,196 | 4,196 | 3,058 |
| Total | 14,611 | 14,611 | 14,918 |
4.Investment Income
| 01/04/2024 | 01/04/2024 | 05/2023 | |
|---|---|---|---|
| to | to | ||
| 31/03/2025 | 31/03/2024 | ||
| Unrestricted | Total Funds |
Total Funds | |
| Funds | |||
| £ | £ |
£ | |
| Bank interest | 440 | 440 |
126 |
| Total | 440 | 440 |
126 |
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
N otes to the financial statements continued
5. Charitable Activities Cost
| 01/04/2024 | 01/05/2023 | |
|---|---|---|
| to | to | |
| 31/03/2025 | 30/04/2024 | |
| £ | £ | |
| Administration cost | 1,080 | 751 |
| Communication cost | 1,370 | 1,021 |
| Financing Cost | 1,756 | 2,516 |
| Governance Cost | 185 | 180 |
| Depreciation on tangible assets owned by the charity | 67 | 38 |
| Consultancy fee | 1,300 | - |
| Independent Examination | 1,200 | 900 |
| Insurance | 973 | 959 |
| Property Cost | 9,516 | 2,825 |
| Small Equipment/Furniture/Repairs & Maintenance | 303 | 607 |
| Security | 1,461 | 3,087 |
| Supplies & Services | 2,078 | 645 |
| Transport & Transportation Cost | 1,206 | 1,310 |
| Training/Conferences/Short Courses | 555 | - |
| Utilities | 6,531 | 4,427 |
| Stipend/Honorarium | 2,400 | 2,200 |
| Personnel Cost | 7,766 | 6,875 |
| Mission & Ministry Cost | 6,086 | 2,391 |
| Outreach/Advertising/ Evangelism | 6,799 | 15,366 |
| Ecclesiastical Support Cost [Contribution towards | 360 | 510 |
| the responsibilities of the National Church] | ||
| Miscellaneous Expenses | 89 | 3,642 |
| Total Expenditure on charitable activities | 53,081 | 50,250 |
6. Trustees Remuneration and Benefits
One trustee received Honoria for the supply of contracted services for the year ended. 31 March 2025, £2,400 (2024-£2,200)
Trustees` expenses
There was no trustee`s expenses paid for the year ended 31 March 2025(2024-£0).
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
N otes to the financial statements continued
7. Independent Examiner Fee
| 7. Independent Examiner Fee | ||
|---|---|---|
| 01/04/2024 | 01/05/2023 | |
| to | to | |
| 31/03/2025 | 31/04/2024 | |
| £ | £ | |
| Accountant`s Invoice | 1,200 | 900 |
8. Tangible Fixed Assets
| Freehold | Building | Plant & | Fixtures/ | Office | Audio | Laptops | Motor | Total | |
|---|---|---|---|---|---|---|---|---|---|
| Property | Improvement | Machinery | fittings | Equipment | Visuals | & | Vehicle | ||
| Computer | |||||||||
| £ | £ | £ | £ | £ | £ | £ | £ | £ | |
| Cost | |||||||||
| 1 April 2024 | 281,650 | 950 | 282,600 | ||||||
| Additions | 2,024 | - | - | - | - | - | 2,024 | ||
| Surplus on | - | - | - | - | - | - | - | - | |
| revaluation | |||||||||
| Disposal | |||||||||
| At 31 March | 281,650 | 950 | 2,024 | - | - | - | - | - | 284,624 |
| 2025 | |||||||||
| Depreciation | |||||||||
| At 1 April | - | 38 | - | - | - | - | - | - | 38 |
| 2024 | |||||||||
| Charge for | - | 29 | 202 | - | - | - | - | = | 231 |
| the year | |||||||||
| On disposals | - | - | - | - | - | - | - | - | - |
| At 31 March | - | 67 | 202 | - | - | - | - | - | 269 |
| 2025 | |||||||||
| Net book | |||||||||
| value | |||||||||
| At 31 March | 281650 | 883 | 1,822 | - | - | - | - | - | 284,355 |
| 2025 | |||||||||
| At 30 April | 281,650 | 921 | - | - | - | - | - | - | 281,650 |
| 2024 |
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Bethel Apostolic Church of Excellence CIO Trustees Report and Accounts For the Period from 1 April 2024 to 31 March 2025
N otes to the financial statements continued
9. Creditors
| 01/04/2024 | 01/05/2023 | |
|---|---|---|
| to | to | |
| 31/03/2025 | 31/03/2024 | |
| £ | £ | |
| Creditors: amounts falling due within one year | 1,200 | 900 |
| 1,200 | 900 | |
| Creditors | ||
| 01/04/2024 | 01/05/2023 | |
| to | to | |
| 31/03/2025 | 31/03/2024 | |
| £ | £ | |
| Creditors: amounts falling due more than one | 16,381 | 22,612 |
| year | ||
| 16,381 | 22,612 |
10. Creditors
11. Debtors
| 01/04/2024 | 01/05/2023 | |
|---|---|---|
| to | to | |
| 31/03/2025 | 31/03/2024 | |
| £ | £ | |
| Members Loan | 4,860 | 4,715 |
| 4,860 | 4,715 |
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