2025-04-05-accounts - Bethel Trowbridge Apostolic Church

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Charity number:1152440

Bethel Trowbridge Apostolic Church

Report and Accounts

For the year ended 5 April 2025

Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Contents	Page
References and administrative Details	1
Trustees Report	2/5
Independent Examiner’s Report	6/7
Statement of financial activities	8
Statement of assets and liabilities	9
Notes to the Financial Statements	10/14

Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

References and administrative Details

Trustees
	Pastor Denson Lewin( Chair)
	Beverley Lewin(Secretary)
	Dr Rev Una Davis-Emeritus
	Minister Levi Lewin
	Florezen Elliot
Charity Information
Principal	Back street
address:
	Trowbridge
	BA14 8LH
Banker	Lloyds
	64 Fore Street
	Trowbridge
	Wiltshire
	BA14 8EU
Independent	Modest & Co Financial Services
Examiner	Ltd
	189 Greenhill Avenue
	Sheffield
	S8 7TJ

Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Trustees Report

The Trustees present their report and financial statement for the year ending 5 April 2025. This report is presented in accordance with the Statement of Recommended Practice. Accounting and Reporting by Charities (SORP), issued in March 2005 .

Introduction

The trustees present their report with the financial statements of the charity for the year ended 5 April 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).

Aims and purposes

The principal objective of the charity is the advancement of the Christian religion in accordance with the Christian faith primarily but not exclusively within Trowbridge, Bradfordon-Avon, Westbury, Bath and Melksham.

Objectives and Activities

The church advances Christian religion by means of the following activities:

➢ Providing a place of worship for all who wish to attend;
➢ Providing facilities for education and training;
➢ Enhancing the church principals in accordance with the Christian belief that God may be exalted, worshipped and his glory proclaimed in accordance with tenets of discipline, rituals, wedding ceremonies, blessings, funerals etc.
➢ Promoting prayer and praise;
➢ Promoting the study of religious teachings, practices and the Scriptures;
➢ Engaging in missionary work and the training of workers;
➢ Visiting the sick, hospitals and outreach work, etc.;
➢ Promoting missionary and outreach work;
➢ Encouragement and support of pastoral work;
➢ Developing workshops/training classes for children and young people;
➢ Teaching Christian faiths and beliefs practically;
➢ Engaging the community, including working in partnership with other faiths, etc; and
➢ Utilising social media platforms in order to achieve the above.

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Trustees Report (continued)

Achievements and Performance

Since the work of the church is spiritual in nature, achievements cannot always be measured in a tangible way. However, the following demonstrates how the work at the church has been developing through the year.

➢ Donations to other charities were made to advance the Christian Religion;
➢ Trustees and key members are DBS registered;
➢ Services have been held every Sunday of the year, in person and via Zoom and for prayer;
➢ Met the needs of children in poverty e.g. monthly donations to TearFund, WaterAid and Save the Children (Charity);
➢ Use of the internet to promote the gospel via Zoom, YouTube, website and potential for Facebook, Instagram;
➢ Support and care of both church members and non-members suffering serious illness and bereavement;
➢ Support of church members in various activities including Christian education;
➢ Financial support to other charities with similar objectives, nationally;
➢ A midweek Bible study and prayer meeting is held weekly throughout the year via Zoom;
➢ The place of worship has been made accessible to all;
➢ We held our first Sing Spiration Service in honour of our 61st Church Anniversary service;
➢ Updated social media equipment - hybrid public services via Zoom, You Tube, etc.; ➢ Locally, the Charity supports those who are bereaved by undertaking and or participating in funerals as well as visiting the sick.
➢ Providing help to the poor and needy.

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 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:

➢ Select suitable accounting policies and apply them consistently
➢ Observe the methods and principles of the Charities SORP 2005;
➢ Make judgements and accounting estimates that are reasonable and prudent
➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
➢ 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

Organisational Structure

Day to day management is delegated to the church officers, who are the trustees

Public Benefit

The church`s trustees have had due regard to the guidance issues by the Charity Commission on public benefit.

Financial Review

Total receipts on ordinary unrestricted funds were £27,888 - 2025) (£28,753 -2024) and are detailed in the financial statements.

£29,709-2025 (£35,858-2024) was spent to provide the Christian ministry.

The net result for the year was a surplus of - £1,821 -2025 (- £7,105-2024) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 5 April 2025 for unrestricted and restricted funds totalled £250,444 (£252,265-2024)

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Trustees Report (continued)

Reserves policy

It is Bethel Trowbridge Apostolic Church policy to maintain reserve in two forms, property, from which it operates from and liquid funds. These are for use in the future projects supporting the charity’s objectives.

Plans for the future

The charity continues to actively seek to develop the performance of its objectives and to provide benefit to the local community and the world e.g. donating to WaterAid, Saving Sight etc. Feed poor children locally, coffee mornings, and Summer school activities for the community.

Approved by the Trustees 11[TH] January 2026 and signed on its behalf by:

D G Lewin Pastor & Chair 11[TH] January 2026

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Independent examiner’s report to Bethel Trowbridge Apostolic Church

I report on the accounts of the charity for the year ended 5 April 2025 which are set out on pages 8 to 14.

Respective responsibilities of the Committee and the examiner

The trustees are responsible for the preparation of accounts. The 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.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

Examine the accounts under section 145 of the 2011 Act.
Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and
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 Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Independent examiner’s report to Bethel Trowbridge Apostolic Church

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) Which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 145 of the 2011 Act; and
to prepare financial statements,, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

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 11 January 2026

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Statement of Financial Activities

			6	April 2024	6 April 2024
			5	April 2025	5 April 2025
	Notes	Unrestricted	Restricted	Total	Total
		Fund	Fund	Funds	Funds
		£		£	£
INCOME AND ENDOWMENTS
FROM
Donation and legacies	2	21,627		21,627	23,241
Other Income	3	6,238		6,238	5,491
Investment income	4	23		23	21
Total		27,888		27,888	28,753
EXPENDED ON
Charitable activities	5	7,110		7,110	10,435
Other expenditure		22,599		22,599	25,423
Total		29,709		29,709	35,858
NET INCOME		(1,821)		(1,821)	(7,105)
RECONCILLIATION OF FUNDS
Total funds brought forward		45,715	206,550	252,265	259,370
TOTAL FUNDS CARRIED		43,894	206,550	250,444	252,265
FORWARD

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Bethel Trowbridge Apostolic Church

Report and Accounts

	For the Year Ended 5 April 2025	For the Year Ended 5 April 2025	For the Year Ended 5 April 2025	For the Year Ended 5 April 2025	For the Year Ended 5 April 2025
Balance Sheet as at 5 April 2025
		Notes	2025				2024
			£		£		£
Fixed Assets
Tangible assets		7	- 242,483	- 242,483			246,522
Current Assets
Cash at Bank			8561			6,283
Current Liabilities
Amount falling due within one year	Amount falling due within one year	8	(600)			(540)	-
Net current assets					7,961		5,743
Total Assets less Current Liabilities				6,283			252,265
Total Net Assets			250,444	250,444			252,265
Funds of the charity
Total Funds			250,444	250,444			252,265

The notes on pages 10 to 14 form part of these financial statements

Accounts approved by the Trustees in December 2025 and signed on their behalf by:

D G Lewin Pastor & Chair 11[th] January 2026

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Notes to the financial statements

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

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for a specific purpose.

d) Tangible fixed assets Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.

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 Not provided Building improvement 10 years Plant & Equipment & Furniture 7 years

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Notes to the financial statements

2	Income from donations and legacies
		2025	2025	2025	2024
		Unrestricted	Restricted	Total	Total
				Funds	Funds
		£	£	£	£
	Offering	21,627	-	21,627	23,241
		21,627	-	21,627	23,241
3	Income from charitable activities
		2025	2025	2025	2024
		Unrestricted	Restricted	Total	Total
				Funds	Funds
		£	£	£	£
	Gift aid tax refund	4,076	-	4,076	5,491
	BT Refund	2,162	-	2,162	-
		6,239	-	6,239	5,491
4	Investment Income
		2025	2025	2025	2024
		Unrestricted	Restricted	Total	Total
				Funds	Funds
		£	£	£	£
	Bank Interest	23	-	23	21

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Notes to the financial statements

5 Expenditure on charitable activities

	2025	2025	2025	2024
	Unrestricted	Restricted	Total	Total
			Funds	Funds
	£	£	£	£
Function expenses	-	-	-	1,645
Emeritus`s stipend	2,400	-	2,400	2,400
Travel expenses	-	-	-	137
Charitable donations	3,015	-	3,015	2,621
Booka and Leaflets	526	-	526	894
Church flowers	265	-	265	310
Catering and refreshments	692	-	692	1,689
Other direct costs	212	-	212	739
	7,110	-	7,110	10,435

6 Other expenditure

Other expenditure
	2025	2025	2025	2024
	Unrestricted	Restricted	Total	Total
			Funds	Funds
	£	£	£	£
Light and heat	2,050	-	2,050	2,566
Building repair	2,041	-	2,041	1,995
Telephone and Zoom	1,143	-	1,143	1,854
Stationery and postages	121	-	121	403
Cleaning	60	-	60	490
Bethel National Account	4,140	-	4,140	3,840
Safeguarding fees	168	-	168	302
Convocation fees	-	-	-	265
Church website	115	-	115	115
Insurance	1,375	-	1,375	1,331
Depreciation	10,786	-	10,786	11,722
Accountancy	600	-	600	540
Miscellaneous expense				-
	22,599	-	22,599	25,423

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Notes to the financial statements

7. Tangible Fixed Assets

	Freehold	Property	Building	Improvement	Plant &	Machinery	fittings/	Furniture	Equipment		Audio Visuals	&		Motor Vehicle		Total
		£		£		£	£		£		£	£		£		£
Cost
6 April 2024	206,550		35,590		44,614			-		-	-		-		-	286,754
Additions								-		-	6,295		-			6,295
Surplus on								-		-
revaluation
Disposal								-		-
At 5 April	206,550		35,590		44,614			-		-	6,295		-		-	293,049
2025
Depreciation
At 6 April		-	9,712		30,068			-		-	-		-			39,780
2024
Charge for		-	3,514		6,373			-		-	899		-	-		10,786
the year
On		-		-		-		-		-	-		-		-
disposals
At 5 April		-	13,226		36,441			-		-	899		-		-	50,566
2025
Net book
value
At 5 April	206,550		22,364		8,173			-			5,396		-		-	242,483
2025
At 5 April	206,550		25,426		14,546			-			-		-		-	246,522
2024

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Bethel Trowbridge Apostolic Church

Report and Accounts

For the Year Ended 5 April 2025

Notes to the financial statements

8	Creditors: amounts falling	due within one year
			2025		2025	2025	2024
		Unrestricted		Restricted		Total	Total
						Funds	Funds
			£		£	£	£
	Accountant`s Invoice		600		-	600	540
			600		-	600	540
9	Unrestricted funds
		Balance as at				Balance as at
		5 April 2024	Income		Expenditure	5 April 2025
		£		£	£		£
		45,715	27,888		(29,709)		43,894
		45,715	27,888		(29,709)		43,894
10	Restricted funds
		Balance as at				Balance as at
		5 April 2024	Income		Expenditure	5 April 2025
		£		£	£		£
	Revaluation reserve	206,550		-	-		206,550
		206,550		-	-		206,550

11 Trustee remuneration and expenses

The charity trustees were not paid or received any other benefits from employment with the charity £nil-2025(2024: £nil). Trustees were reimbursed expenses during the year. Dr Una Murdella Davis received an honorarium of £2,400 -5 April 2025(£2,400-2024) in recognition for her years of services supplied to the charity.

12 Disclosure Note

Fixed Asset Adjustment:

During the year, a review of the fixed asset register identified a minor rounding and valuation difference of £452. To ensure consistency between the Statement of Financial Activities and the Balance Sheet, the net book value of fixed assets has been increased by £452.

This adjustment was made directly to reserves and did not affect the reported income or expenditure for the year ended 5 April 2025.

The adjustment ensures that total funds per the Statement of Financial Activities reconcile exactly to the net assets shown in the Balance Sheet.

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