2024-12-31-accounts - Wesleyan Holiness Church - British Isles District

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WESLEYAN HOLINESS CHURCH – BRITISH ISLES DISTRICT

• Holyhead Road, Birmingham, B21 0LA District Superintendent: Rev David Whyte Email: districtsuperintendent@wesleyanchurch.org.uk Telephone: 0121 507 0734

WESLEYAN HOLINESS CHURCH

TRUSTEES STRATEGIC REPORT

JANUARY TO DECEMBER 2024

INTRODUCTION

The Wesleyan Holiness Church – British Isles District is a registered charity in England and Wales (charity number 1162103). The object of the charity is the advancement of the Christian faith for the benefit of the public in accordance with the teachings of the Wesleyan Church found in the Discipline.

GOVERNANCE

The District Board of Administration met 11 times last year and had an Annual General Conference (June 2024) to provide effective governance to the Church by conducting business meetings to ensure that operations satisfy legal standards in the day-to-day management of our congregations. Our current board of trustees consists of David Whyte, Lloyd McKenzie, Neville Popo, Dorrett Lemon, Angeline Richardson, Charles Pau and Ossiea Grant (newly elected). The Board continues to operate in its respective functions, providing governance; pastoral leadership; and administrative guidance to further increase growth and development in our local churches and communities across the UK.

CHARITABLE ACTIVITIES

Over the past year, our main charitable activities have sought to be of benefit to the general public as well as to our constituents. Our focus has been on the following areas: Pastoral Care, Leadership Development and Community Engagement.

PASTORAL CARE

The church's objective is the advancement of Christian religion and faith through its services, rituals, and education. Central to this mission is pastoral care, which is dedicated to supporting both its members and the broader community. This care plays a crucial role in nurturing a flourishing and united community of believers, and we take pride in extending this support to our members and the community at large.

Safeguarding

We have also continued to follow the policy of screening our people who work with children and vulnerable individuals by requiring DBS checks and providing ongoing safeguarding training to ensure that all staff and volunteers working in these areas understand what is expected of them.

District Superintendent: Revd. D Whyte • District Secretary: Mrs A Richardson • District Treasurer: Mr L McKenzie REGISTERED CHARITY No. 1162103

DEVELOPMENT

DBMD

The District Board of Ministerial Development continues to work to provide opportunities for persons who feel called to ministry and need more training in this area. Three students are continuing their theological training, and two people are pursuing our ordination curriculum. The Board continues to meet with potential candidates who have a desire and calling to pursue theological and other training for ministry growth.

Monthly Developmental Meetngs

The pastors and leaders convene monthly on Zoom to deliberate on the evolving landscape of our communities and the society we serve as a whole. These meetings offer a platform to explore current trends and review past and ongoing research on the church's involvement with the communities.

COMMUNITY ENGAGEMENT

In response to national challenges such as the rising cost of living and increasing levels of poverty, we have continued to meet the needs of our communities through a combination of ongoing initiatives and the introduction of new, targeted projects. These efforts reflect our commitment to providing practical support and hope during times of growing hardship.

Food Projects

Leytonstone WCC Project: Food innovaton

The Day Care Centre at Wesleyan Christian Centre applied to the local authority under a food innovation scheme. We were awarded a 12 month grant of just under £10k to run a project. This included a monthly cooking session – ‘cook and collect’, where we invite the community to participate in cooking sessions, where the focus is on cooking on a budget for a family of 4/5,. There is a demonstration on how you can cook their meal, and opportunities for people to ask questions.

There has also been a development of an allotment that is accessible to people during our sessions on a Wednesday. People have their own area to plant things, as well as having their own gardening kit. Two sessions have been delivered so far and we have on average 8 people attend the sessions.

Food Cycle Wolverhampton

We have collaborated with the national charity FoodCycle, founded and coordinated by the leadership team in Wolverhampton. This initiative is open to everyone on a weekly basis, providing delicious and nutritious meals for those who require a warm meal and companionship.

Moseley (Birmingham)

District Superintendent: Revd. D Whyte • District Secretary: Mrs A Richardson • District Treasurer: Mr L McKenzie REGISTERED CHARITY No. 1162103

Every week, the church, guided by the leadership team and pastor, in collaboration with volunteers from the community, offers a sit-down meal and take-out service to local residents. This initiative is inclusive to all community members and consistently attracts a substantial number of attendees seeking a meal, social interaction, and the chance to connect with others and build friendships. Additionally, when necessary, individuals are directed to local social services for further assistance.

New Life (Handsworth, Birmingham)

Each week, a dedicated team of volunteers, under the guidance of the church pastor, organizes a food bank in the community. Working in conjunction with the Trussell Trust, Canon Street Baptist Church, and Beacon Evangelical Church, they provide food packages to households weekly. Family sizes range from two to ten individuals. Additionally, individuals in need are referred to suitable social or healthcare services when required.

Community Projects

We created an innovation fund to be able to offer people the opportunity to provide different projects that will help us reach out to other members of our church community and local community.

The Well

The Well in Handsworth, Birmingham continues to hold monthly Chill, Chat & Chocolate meet-ups where a regular group attend and find these times enjoyable & therapeutic. For Black History month we are arranging a Black History Walk of the ‘6888th US BattalionWomen’s Army Corps’ with The Black Heritage Network.

Our events have included the show/theatre performances; ‘Barrabas’, ‘‘Community Service’, Ballet Black’, a trip to Gardeners World, with a theatre trip to see ‘Laroche’ for Black History planned, so an exciting time.

Bi-monthly, we continue to hold after service gatherings, ‘Our Self-Worth Matters’ discussed the benefits of counselling. In October, ‘Our Health Matters’ is raising the awareness of Endometriosis with Lexi from Endometriosis UK. This session is open to everyone, a time to know how we can support each other. In addition, they have held two Single Awareness Sundays. Feedback from these services including from visitors has been insightful and encouraging. Visits to Leytonstone, Wolverhampton and Manchester have been positive where the awareness of supporting singles in their area.

Arise Tabitha

Arise Tabitha, located in Moseley, Birmingham, is a wellness group for women that provides a safe and supportive space for them to connect with one another. The group uses sewing lessons as a means of teaching valuable skills, while creating an environment for women to experience God’s love and witness His transformative power. As their lives are transformed, women will begin to live with purpose and a renewed sense of direction, ultimately contributing to the transformation of their communities.

District Superintendent: Revd. D Whyte • District Secretary: Mrs A Richardson • District Treasurer: Mr L McKenzie REGISTERED CHARITY No. 1162103

TYME

Today’s Young Mothers’ Experiences (TYME), based in Manchester, was established to support young mothers, including those whose children have entered the care system. TYME aims to collaborate with local community organisations to provide holistic, compassionate care. Their support includes emotional encouragement through active listening, accompanying mothers to hospital appointments or official interviews, and offering practical assistance such as toiletries during and after childbirth. Where appropriate, TYME also connects mothers with relevant professionals or services based on their individual needs, ensuring they are supported every step of the way.

Homeless Provisions

The organisation remains committed to providing food and clothing to homeless individuals living on our streets, as demonstrated by:

Our church in Leytonstone, London partners with Forest Churches Emergency Night Shelter, a local charity, to provide hot meals and breakfast to homeless individuals. Throughout the year, our dedicated volunteers have been helping people find long-term housing solutions.

Our church in Slough remains dedicated to assisting the homeless by offering a warm Caribbean meal once a month on Saturdays, serving an average of 40–50 individuals.

The High Wycombe church consistently partners with the Wycombe Community Charity, "Helping to Rebuild Lives," by extending financial assistance each year. Additionally, on specific occasions, the church in High Wycombe offers meals and support to individuals facing hardships.

Elderly Day Care

Each week, the Wesleyan Christian Centre in Leytonstone, London hosts a day care centre where elderly residents from the local community and church gather. They enjoy socialising, playing games, engaging in conversations over a warm meal, and having refreshments together.

Youth Club

The Refuge youth club is led by the church and consists of workers and volunteers who provide a safe space for young people in the local community in Handsworth. Each week, a group of young people from the local secondary school and even beyond, come along and socialise, engage in informal learning, do activities, play games, have discussions, and go on trips. Our partnerships with other local organisations and youth providers continues to grow from strength to strength, as the work at The Refuge has expanded. The youth club continue to be a haven and space for the young people in the area, some of whom come from disadvantaged backgrounds.

Samaritans Purse - Christmas Shoe Box Appeal

District Superintendent: Revd. D Whyte • District Secretary: Mrs A Richardson • District Treasurer: Mr L McKenzie REGISTERED CHARITY No. 1162103

The Wesleyan Women consortium organised the provision of hampers for the communities in which our churches are placed every Christmas. This year, a number of our churches donated a mixture of food and suitable gifts for children. In addition to our ongoing work with Samaritans Purse, we will have two of our church locations being a ‘Hub’, which will be a drop off point for the items to be collected. New Life in Handsworth, Birmingham and Wesleyan Christian Centre in Leytonstone, London will be the location of the hubs. We collected around 400 boxes to be distributed to disadvantaged children across the continent.

Welcome Churches Network

This year, we were pleased to receive training from the Welcome Churches network, an organisation dedicated to equipping churches to support and welcome refugees and asylum seekers. As part of our broader vision to become a more inclusive and hospitable church community, several of our local churches have now joined the network. This partnership has provided practical tools and guidance to help congregations build meaningful relationships with displaced individuals and families, offering them care, support, and a sense of belonging. We see this as an important step in living out our calling to love our neighbours and serve those on the margins of society.

Use of our Premises

Our buildings and premises have been used by other organisations and groups in various ways. Local councils have used our buildings as polling stations for elections. Groups have rented our spaces for meetings and various activities that they conduct.

STRATEGIC REVIEW

The District Board of Administration (DBA) meets with each local church board at least once a year to review church activities and ensure they are effectively serving their communities. As part of this process, pastors and leaders provide quarterly updates detailing how their church’s initiatives are making a tangible impact in their local context.

In addition, churches are encouraged to continually develop and assess their strategic plans and areas of focus. This ongoing reflection not only strengthens local ministry but also enables the DBA to offer more tailored support and guidance, ensuring alignment with wider district goals and helping churches flourish in their mission.

Leadership Development

Our monthly meetings will continue to be held via Zoom, providing a consistent space for connection, collaboration, and accountability. Leaders are expected to attend the training sessions outlined above, which are designed to equip them to respond effectively to the evolving needs of our communities.

Alongside these regular gatherings, we have continued to plan and implement a comprehensive training and development programme. This includes a series of key training days throughout the year, aimed at strengthening leadership capacity and supporting churches in their mission and outreach.

District Superintendent: Revd. D Whyte • District Secretary: Mrs A Richardson • District Treasurer: Mr L McKenzie REGISTERED CHARITY No. 1162103

Operatonal Functon

Over the past year, we have undertaken a comprehensive review of our banking operations across all church branches. This process has been greatly enriched by the valuable insights and feedback from key members and leaders representing each church. The review has allowed us to better understand our current financial systems, identify areas for improvement, and strengthen financial accountability and transparency across the district.

Despite progress in some areas, the District Office continues to face certain operational vulnerabilities due to the limited size and capacity of our core team. While outsourcing select tasks to external providers has helped to alleviate some of this pressure, there remains a need for heightened vigilance in key operational areas—particularly in human resources, health and safety, and compliance.

To ensure sustained and effective operations, we recognise the need to expand our team by introducing additional roles and functions. These include essential support in administration, HR, payroll, building compliance, and safeguarding. Strengthening capacity in these areas will enable us to operate more efficiently, meet our statutory obligations, and better serve our churches and communities.

In the above ways, we believe we will continue to fulfil our duties and responsibilities as a charity.

Humbly Submitted David Whyte

District Superintendent: Revd. D Whyte • District Secretary: Mrs A Richardson • District Treasurer: Mr L McKenzie REGISTERED CHARITY No. 1162103

REGISTERED CHARITY NUMBER: 1162103

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

	Page
Reference and Administrative Details	1
Report of the Trustees	2 to 7
Independent Examiner's Report	8
Statement of Financial Activities	9
Balance Sheet	10 to 11
Cash Flow Statement	12
Notes to the Cash Flow Statement	13
Notes to the Financial Statements	14 to 20

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2024

TRUSTEES Mrs A Richardson Rev. D Lemon L McKenzie Rev. N Popo (deceased 14.12.24) Rev. D Whyte C Paul Ms O Nganga (appointed 1.6.24) (resigned 30.8.25) REGISTERED OFFICE Holyhead Road Handsworth Birmingham West Midlands BL21 0LA

REGISTERED OFFICE

REGISTERED CHARITY NUMBER 1162103

INDEPENDENT EXAMINER

TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ

Page 1

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity has accomplished its main goal of promoting the principles and commissions set out in the Christian Religion. This has been achieved by teaching Christian Education so that its values and principals are evidenced in the lifestyle of Covenant and Community Members.

Significant activities

Throughout the year under review the Church fulfilled its public benefit responsibilities by opening its 12 locations around the UK for people to access spiritual worship and engage in a variety of social activities.

When planning of activities for the year due consideration was given to the Commission's guidance on public benefit, and the specific guidance on charities for the advancement of religion. As a result multi-cultural communities were engaged via:

Pastoral care
Outreach ministry
Religious education for adults and children
Youth activities
Homeless Shelters/Food Banks/Soup Kitchens/Drop-in Centres

Public benefit

In the planning of activities for the year, and having given due consideration to the Commission's guidance on public benefit, and the specific guidance on charities for the advancement of religion in particular, the Church has been committed in its efforts to engage people in multi-cultural community activities through:

Pastoral care
Outreach ministry
Religious education for adults and children
Church relief to the deprived areas
Church refurbishments and upgrades
Youth Activities
Pre/Post Marital Counselling

The trustees have appointed a Safeguarding Officer to ensure those working with vulnerable adults and children are trained and are DBS checked.

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WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE Charitable activities INTRODUCTION

The Wesleyan Holiness Church - British Isles District is a registered charity in England and Wales (charity number 1162103). The object of the charity is the advancement of the Christian faith for the benefit of the public in accordance with the teachings of the Wesleyan Church found in the Discipline.

GOVERNANCE

The District Board of Administration met 11 times last year and had an Annual General Conference (June 2024) to provide effective governance to the Church by conducting business meetings to ensure that operations satisfy legal standards in the day-to-day management of our congregations. Our current board of trustees consists of David Whyte, Lloyd McKenzie, Neville Popo, Dorrett Lemon, Angeline Richardson, Charles Paul and Ossiea Grant (newly appointed). The Board continues to operate in its respective functions, providing governance; pastoral leadership; and administrative guidance to further increase growth and development in our local churches and communities across the UK.

CHARITABLE ACTIVITIES

PASTORAL CARE

Safeguarding

COMMUNITY ENGAGEMENT

Food Projects

Leytonstone WCC Project: Food innovation

The Day Care Centre at Wesleyan Christian Centre applied to the local authority under a food innovation scheme. We were awarded a 12 month grant of just under £10k to run a project. This included a monthly cooking session - 'cook and collect', where we invite the community to participate in cooking sessions, where the focus is on cooking on a budget for a family of 4/5,. There is a demonstration on how you can cook their meal, and opportunities for people to ask questions.

Food Cycle Wolverhampton

Page 3

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Moseley (Birmingham)

New Life (Handsworth, Birmingham)

Community Projects

We created an innovation fund to be able to offer people the opportunity to provide different projects that will help us reach out to other members of our church community and local community.

The Well

The Well in Handsworth, Birmingham continues to hold monthly Chill, Chat & Chocolate meet-ups where a regular group attend and find these times enjoyable & therapeutic. For Black History month we are arranging a Black History Walk of the '6888th US BattalionWomen's Army Corps' with The Black Heritage Network.

Our events have included the show/theatre performances; 'Barrabas', ''Community Service', Ballet Black', a trip to Gardeners World, with a theatre trip to see 'Laroche' for Black History planned, so an exciting time.

Bi-monthly, we continue to hold after service gatherings, 'Our Self-Worth Matters' discussed the benefits of counselling. In October, 'Our Health Matters' is raising the awareness of Endometriosis with Lexi from Endometriosis UK. This session is open to everyone, a time to know how we can support each other. In addition, they have held two Single Awareness Sundays. Feedback from these services including from visitors has been insightful and encouraging. Visits to Leytonstone, Wolverhampton and Manchester have been positive where the awareness of supporting singles in their area.

Arise Tabitha

Arise Tabitha, located in Moseley, Birmingham, is a wellness group for women that provides a safe and supportive space for them to connect with one another. The group uses sewing lessons as a means of teaching valuable skills, while creating an environment for women to experience God's love and witness His transformative power. As their lives are transformed, women will begin to live with purpose and a renewed sense of direction, ultimately contributing to the transformation of their communities.

TYME

Today's Young Mothers' Experiences (TYME), based in Manchester, was established to support young mothers, including those whose children have entered the care system. TYME aims to collaborate with local community organisations to provide holistic, compassionate care. Their support includes emotional encouragement through active listening, accompanying mothers to hospital appointments or official interviews, and offering practical assistance such as toiletries during and after childbirth. Where appropriate, TYME also connects mothers with relevant professionals or services based on their individual needs, ensuring they are supported every step of the way.

Homeless Provisions

The organisation remains committed to providing food and clothing to homeless individuals living on our streets, as demonstrated by:

Our church in Slough remains dedicated to assisting the homeless by offering a warm Caribbean meal once a month on Saturdays, serving an average of 40-50 individuals.

Page 4

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

Elderly Day Care

Youth Club

Samaritans Purse - Christmas Shoe Box Appeal

The Wesleyan Women consortium organised the provision of hampers for the communities in which our churches are placed every Christmas. This year, a number of our churches donated a mixture of food and suitable gifts for children. In addition to our ongoing work with Samaritans Purse, we will have two of our church locations being a 'Hub', which will be a drop off point for the items to be collected. New Life in Handsworth, Birmingham and Wesleyan Christian Centre in Leytonstone, London will be the location of the hubs. We collected around 400 boxes to be distributed to disadvantaged children across the continent.

Welcome Churches Network

Use of our Premises

LEADERSHIP DEVELOPMENT

DBMD

Monthly Developmental Meetings

Page 5

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

FINANCIAL REVIEW

Reserves policy

As trustees we would like to work towards a situation whereby, the charity could maintain unrestricted funds at a level which equates to approximately three months of unrestricted expenditure.

Financial year end balance

Restricted Funds £45,647

Unrestricted Funds £757,984, of which includes a designated fund of £143,989 in respect of building a new church building in Slough..

Free unrestricted reserves amounted to £431,309.

The Trustees have budgeted for the following:

Major repair/refurbishment of our church buildings
Leadership development and training
Evangelism and outreach

A qualified Building and Construction Surveyor, who is a member of the organisation has the responsibility of overseeing the buildings and the physical assets of the organisation. This will ensure that the financial obligation in regards to the repairs and refurbishments of the church buildings are executed.

FUTURE DEVELOPMENTS

The District Board of Administration (DBA) meets with each local church board at least once a year to review church activities and ensure they are effectively serving their communities. As part of this process, pastors and leaders provide quarterly updates detailing how their church's initiatives are making a tangible impact in their local context.

Leadership Development

Operational Function

Despite progress in some areas, the District Office continues to face certain operational vulnerabilities due to the limited size and capacity of our core team. While outsourcing select tasks to external providers has helped to alleviate some of this pressure, there remains a need for heightened vigilance in key operational areas-particularly in human resources, health and safety, and compliance.

In the above ways, we believe we will continue to fulfil our duties and responsibilities as a charity.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a constitution and is governed by its charity trustees. It is a charitable incorporated organisation as defined by the Charities Act 2011.

Page 6

WESLEYAN HOLINESS CHURCH -

BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

Under the requirements of the constitution, the trustees are ex officio trustees of the charity The Wesleyan Holiness Church Charitable Trust, and on ceasing to hold office as a trustee of that charity, the trustee shall cease to be a trustee of the CIO. New trustees are inducted by the existing trustees.

Risk management

The Trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Approved by order of the board of trustees on 12 February 2026 and signed on its behalf by:

25.02.2026

Rev. D Whyte - Trustee

Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

Independent examiner's report to the trustees of Wesleyan Holiness Church - British Isles District

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

Having satisfied myself that the accounts of the Charity are not required to be audited under the Charity Act 2011 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 - matters of concern identified

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination.

I have identified a matter of concern that give me reasonable cause to believe that material funds have not been recorded in accordance with restrictions on the use of restricted funds. The accounts show a transfer from restricted funds of £334,700 which the Trustees believe to have been a historic designated fund mis assigned. These funds were used in the year to aid the church to purchase a building to ensure the future of the charity in line with it's objectives. The current balance of the designated fund should be £143,989 per the trustees, which is designated to building a new church in Slough, or to aid the charity's objectives. The trustee were unable to provide any documentation in relation to this fund which was created pre 2015, apart from the funds were designated for the building of a church in Slough. A concern exists that the funds have not been used in line with any restriction which may have been placed on the funds.

I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

except for the matter of concern noted above accounting records were not kept in respect of the Charity as required by the 2011 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of the Charity Act 2011 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; and
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 confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Vivien Hill, FCA

TC Group Park House 200 Drake Street Rochdale Lancashire OL16 1PJ

12 February 2026

Page 8

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 382,742 Other trading activities 3 7,519 Investment income 4 37,652 Total 427,913 EXPENDITURE ON Charitable activities 5 Charitable activities 315,199 Management 136,878 Governance 20,925 Total 473,002 NET INCOME/(EXPENDITURE) (45,089) Transfers between funds 16 334,700 Net movement in funds 289,611 RECONCILIATION OF FUNDS Total funds brought forward 468,373 TOTAL FUNDS CARRIED FORWARD 757,984	Restricted funds £ 58,553 - - 58,553 41,596 - - 41,596 16,957 (334,700) (317,743) 363,390 45,647	2024 Total funds £ 441,295 7,519 37,652 486,466 356,795 136,878 20,925 514,598 (28,132) - (28,132) 831,763 803,631	2023 Total funds £ 426,164 940 35,383 462,487 356,598 153,841 20,051 530,490 (68,003) - (68,003) 899,766 831,763

The notes form part of these financial statements

Page 9

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

BALANCE SHEET 31 DECEMBER 2024

Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Debtors 14 Cash at bank CREDITORS Amounts falling due within one year 15 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 16 Unrestricted funds Restricted funds TOTAL FUNDS	Unrestricted funds £ 326,675 58,678 388,379 447,057 (15,748) 431,309 757,984 757,984	Restricted funds £ - - 45,647 45,647 - 45,647 45,647 45,647	2024 Total funds £ 326,675 58,678 434,026 492,704 (15,748) 476,956 803,631 803,631 757,984 45,647 803,631	2023 Total funds £ 98,244 57,962 691,642 749,604 (16,085) 733,519 831,763 831,763 468,373 363,390 831,763

The charity is entitled to exemption from audit under the Charity Act 2011 for the year ended 31 December 2024.

The members have not required the charity to obtain an audit of its financial statements for the year ended 31 December 2024.

The trustees acknowledge their responsibilities for

(a) ensuring that the charity keeps accounting records that comply with the Charity Act 2011 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of the Charity Act 2011 relating to financial statements, so far as applicable to the charity.

The financial statements were approved by the Board of Trustees and authorised for issue on 12 February 2026 and were signed on its behalf by:

----- Start of picture text -----
25.02.2026
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D Whyte - Trustee

The notes form part of these financial statements

continued...

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WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT (REGISTERED NUMBER: 1162103)

BALANCE SHEET - continued 31 DECEMBER 2024

25.02.2026

L McKenzie - Trustee

The notes form part of these financial statements

Page 11

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

Notes Cash flows from operating activities Cash generated from operations 1 Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Rents received Interest received Net cash (used in)/provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period	2024 £ (27,940) (27,940) (240,624) - 10,948 (229,676) (257,616) 691,642 434,026	2023 £ (98,842) (98,842) (4,276) 22,387 12,996 31,107 (67,735) 759,377 691,642

The notes form part of these financial statements

Page 12

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

1.
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
£
Net expenditure for the reporting period (as per the Statement of Financial
Activities)
(28,132)
Adjustments for:
Depreciation charges
12,193
Interest received
(10,948)
Rents received
-
(Increase)/decrease in debtors
(716)
Decrease in creditors
(337)
Net cash used in operations
(27,940)
2.
ANALYSIS OF CHANGES IN NET FUNDS

2023
£
(68,003)
8,069
(12,996)
(22,387)
636
(4,161)
(98,842)

	At 1.1.24	Cash flow	At 31.12.24
	£	£	£
Net cash
Cash at bank	691,642	(257,616)	434,026
	691,642	(257,616)	434,026
Total	691,642	(257,616)	434,026

The notes form part of these financial statements

Page 13

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation and apportionment of costs

Cost are allocated on a basis considered appropriate by the trustees having regard to the activity.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property	- 2% on cost
Improvements to property	- 10% on cost
Plant and machinery	- 20% on cost
Fixtures and fittings	- 20% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods

Provided it is used for charitable purposes the charity has the use of property owned by The Wesleyan Holiness Church Charitable Trust at no charge. The properties are mainly churches or are in use as churches. The trustees consider that due to the close relationship between the two charities, both having the same trustees, the costs associated with obtaining upto date rental costs would out weigh any benefit to the users of the accounts in disclosing the amounts.

continued...

Page 14

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

2. DONATIONS AND LEGACIES

Tithes and other donations Gift aid Donation from WHC Charitable Trust 3. OTHER TRADING ACTIVITIES Fundraising events 4. INVESTMENT INCOME Rents received Bank interest received 5. CHARITABLE ACTIVITIES COSTS Direct Costs (see note 6) £ Charitable activities 344,604 Management - Governance - 344,604 6. DIRECT COSTS OF CHARITABLE ACTIVITIES Trustees' remuneration etc Staff costs Trustees' expenses Venue, travel and meetings Donations Hospitality Staff expenses Ministry expenses	2024 £ 333,552 52,543 55,200 441,295 2024 £ 7,519 2024 £ 26,704 10,948 37,652 Support costs (see note 7) £ 12,191 136,878 20,925 169,994 2024 £ 99,351 125,520 10,163 12,828 49,386 19,315 7,813 20,228 344,604	2023 £ 381,568 44,596 - 426,164 2023 £ 940 2023 £ 22,387 12,996 35,383 Totals £ 356,795 136,878 20,925 514,598 2023 £ 96,549 139,014 6,858 17,109 40,489 22,373 18,470 15,736 356,598

continued...

Page 15

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

7. SUPPORT COSTS

Governance Management costs £ £ Charitable activities 12,191 - Management 136,878 - Governance - 20,925 149,069 20,925	Totals £ 12,191 136,878 20,925
	169,994

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets Other operating leases 9. TRUSTEES' REMUNERATION AND BENEFITS Trustees' salaries Trustees' pension contributions to money purchase schemes Six trustees received remuneration for their duties other than acting as a trustee. Remuneration governing document. Trustees' expenses Trustees' expenses 10. STAFF COSTS Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Management and administration staff	2024 2023 £ £ 12,193 8,069 13,729 13,100 2024 2023 £ £ 97,366 95,206 1,985 1,343 99,351 96,549 is paid in accordance with t 2024 2023 £ £ 10,163 6,858 2024 2023 £ £ 215,077 225,405 7,348 6,516 2,446 3,642 224,871 235,563 2024 2023 15 16	2024 2023 £ £ 12,193 8,069 13,729 13,100 2024 2023 £ £ 97,366 95,206 1,985 1,343 99,351 96,549 is paid in accordance with t 2024 2023 £ £ 10,163 6,858 2024 2023 £ £ 215,077 225,405 7,348 6,516 2,446 3,642 224,871 235,563 2024 2023 15 16
		235,563
		2023 16

Six trustees received remuneration for their duties other than acting as a trustee. Remuneration is paid in accordance with the governing document.

No employees received emoluments in excess of £60,000.

continued...

Page 16

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 393,590 Other trading activities 940 Investment income 35,383 Total 429,913 EXPENDITURE ON Charitable activities Charitable activities 319,751 Management 153,841 Governance 20,051 Total 493,643 NET INCOME/(EXPENDITURE) (63,730) Transfers between funds (3,533) Net movement in funds (67,263) RECONCILIATION OF FUNDS Total funds brought forward 535,636 TOTAL FUNDS CARRIED FORWARD 468,373	Restricted funds £ 32,574 - - 32,574 36,847 - - 36,847 (4,273) 3,533 (740) 364,130 363,390	Total funds £ 426,164 940 35,383 462,487 356,598 153,841 20,051 530,490 (68,003) - (68,003) 899,766 831,763

12. DONATIONS

During the year the charity made donations to several individuals and institutions totalling £49,386 as follows

Foodshare project, Moseley	£6,342
Foodbank, Handsworth	£16,518
Harrow Green	£3,627
Various special appeals consisting of several small amounts	£15,109
General donations consisting of several small value amounts.	£7,790

continued...

Page 17

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

13. TANGIBLE FIXED ASSETS

Improvements
Freehold
to
Plant and
property
property
machinery
£
£
£
COST
At 1 January 2024
105,095
21,105
20,405
Additions
239,065
-
-
At 31 December 2024
344,160
21,105
20,405
DEPRECIATION
At 1 January 2024
17,865
18,591
16,048
Charge for year
6,883
2,111
1,672
At 31 December 2024
24,748
20,702
17,720
NET BOOK VALUE
At 31 December 2024
319,412
403
2,685
At 31 December 2023
87,230
2,514
4,357
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
16.
MOVEMENT IN FUNDS
Net
movement
At 1.1.24
in funds
£
£
Unrestricted funds
General fund
468,373
(45,089)
Building fund
-
-
468,373
(45,089)
Restricted funds
Building Fund
334,700
-
Special Appeals
6,208
18,379
Youth Club Project Handsworth
17,878
-
Foodshare Project Moseley
4,604
(1,422)
363,390
16,957
TOTAL FUNDS
831,763
(28,132)

Fixtures
and
fittings
Totals
£
£
24,245
170,850
1,559
240,624
25,804
411,474
20,102
72,606
1,527
12,193
21,629
84,799
4,175
326,675
4,143
98,244
2024
2023
£
£
50,704
49,988
7,974
7,974
58,678
57,962
2024
2023
£
£
15,748
16,085
Transfers
between
At
funds
31.12.24
£
£
190,711
613,995
143,989
143,989
334,700
757,984
(334,700)
-
-
24,587
-
17,878
-
3,182
(334,700)
45,647
-
**803,631 **

continued...

Page 18

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

16. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Special Appeals Foodshare Project Moseley TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 427,913 (473,002) (45,089) 53,633 (35,254) 18,379 4,920 (6,342) (1,422) 58,553 (41,596) 16,957 486,466 (514,598) (28,132)

Comparatives for movement in funds

Unrestricted funds General fund Restricted funds Building Fund Special Appeals Foodbank Handsworth Youth Club Project Handsworth Foodshare Project Moseley TOTAL FUNDS	Net movement At 1.1.23 in funds £ £ 535,636 (63,730) 334,700 - 6,208 - 5,243 (8,776) 17,878 - 101 4,503 364,130 (4,273) 899,766 (68,003)	Transfers between At funds 31.12.23 £ £ (3,533) 468,373 - 334,700 - 6,208 3,533 - - 17,878 - 4,604 3,533 363,390 - 831,763

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds General fund Restricted funds Special Appeals Foodbank Handsworth Foodshare Project Moseley Windrush Grant TOTAL FUNDS	Incoming Resources Movement resources expended in funds £ £ £ 429,913 (493,643) (63,730) 15,253 (15,253) - 1,740 (10,516) (8,776) 7,674 (3,171) 4,503 7,907 (7,907) - 32,574 (36,847) (4,273) 462,487 (530,490) (68,003)

continued...

Page 19

WESLEYAN HOLINESS CHURCH - BRITISH ISLES DISTRICT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024

16. MOVEMENT IN FUNDS - continued

Restricted Funds

Building Fund

This represents funds raised for the purposes of a new church building.

Special Appeals

This represents funds raised for one off appeals which are then paid over to the specified appeal.

Foodbank Handsworth

Funds received to provide a foodbank service at Handsworth Church.

Youth Club Project Handsworth

Funds received for a youth club based at Handsworth Church.

Foodshare Project Moseley

Funds received for a foodshare project at Moseley Church.

Windrush Grant

Funds received to commemorate the 75th anniversary of the Windrush

Designated Funds

Building Fund

This represents funds raised for the purposes of a new church building.

17. RELATED PARTY DISCLOSURES

On the 1 January 2016 the activities of the charity The Wesleyan Holiness Church Charitable Trust together with the net assets at that date, excluding property, were transferred to the CIO, Wesleyan Holiness Church - British Isles District. Both Charities have similar objects and the trustees are the same.The CIO is allowed to occupy the property owned by the trust rent free provided it is used for the charitable purposes. In the year the CIO purchased the freehold of a property formerly the leasehold of the Charitable Trust, this has been included as a donation.

Page 20

The Wesleyan Holiness Church Charitable Trust

Holyhead Road Handsworth Birmingham West Midlands B21 0LA

TC Wyatt Morris Golland Ltd Park House 200 Drake St Rochdale OL16 1PJ

Dear Sirs,

During the course of your independent examination of our financial statements for the period ending 31 December 2024, the following representations were made to you by management and trustees.

1 We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework that give a true and fair view and for making accurate representations to you as independent examiners.
2 We confirm that all accounting records have been made available to you for the purpose of your independent examination, in accordance with your terms of engagement, and that all the transactions undertaken by the company have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all trustee meetings, have been made available to you. We have given you unrestricted access to persons within the company in order to obtain independent examination evidence and have provided any additional information that you have requested for the purposes of your independent examination.
3 We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
4 We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the independent examiner and accounted for and disclosed in accordance with the applicable financial reporting framework UK GAAP .
5 We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
6 We confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the company or vice versa and as a result will include: trustees, other key management, close family and other business interests of the previous. We confirm that there are no related party relationships as the charity is administered by the trustees as a board.
7 We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
8 We confirm that we are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the charity conducts its business and which are central to the charity's ability to conduct its business.
9 We acknowledge our responsibility for the design and implementation of controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our risk assessment of the risk of fraud in the business.
10 We confirm that there have been no actual or suspected instances of fraud involving management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others.
11 We confirm that, having considered our expectations and intentions for the next twelve months and the availability of working capital, the charity is a going concern.
12 We confirm that in our opinion the effects of unadjusted misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole.
13 We confirm the following specific representations made to you during the course of your independent examination.
There has been no change in ownership of the property apart from 27-30 Cromer Road
The property value has not fallen below that shown in the accounts
14 We acknowledge our legal responsibilities regarding disclosure of information to you as independent examiners and confirm that:
so far as each trustee is aware, there is no relevant independent examination information of which you as independent examiners are unaware; and
each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant independent examination information and to establish that you are aware of that information.

We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and expertise (and, where appropriate, of supporting documentation) sufficient to satisfy ourselves that we can properly make these representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees during the course of your independent examination.

Yours faithfully,

Signed on behalf of the board of trustees by: Rev. David Whyte

Trustee ...............................................................

Date 25.02.2026