Charlty re9lstrailon number: 1163494 MELROSE CHRISTIAN FELLOWSHIP TRU5TEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Trfnlty Pxcountsncy serva￿ Ltd 36 Glltert aose Baslngstoke Hampshlre RG24 9PA Melrose Chrlgtlan Fqllowshlp Contents Pa9q RthrerK• and Admlnlstrnwve Detalls Irylependent Examlnerfs Report St•tsment of Flnandal Actfvltles CoMparn￿vE Statemert of flnandal ACtIv￿e$ Ststementol F6n)ndJl P05ttk)n Notes to the Flmnclal Ststsments 8-13 The lonowlrvj pa9es do not lom part of the Sta￿tOry accourts.. Dèkikd Stat•mqnt of Hnandal Athltye5 14-15 Melrose Chrlstian Fellowship Reference and Admlnlstratlve Detalls For The Year Endod 31 March 2025 Mlrlam Elllot Mr Phlllp Keebl¢ Ms Behnda Wolker cl￿rIty Numb•r 1163494 Prfndpal Addre 123 Stratfteld RDad Basingstoke EThJland RGZI 5Kr Ind•pendent Examlngr Kyaw Thant ICPA nlty Accountancy Servlce5 Ild 36 Gllbert Close 8a51ngStoke Hampshlre RG24 9PA Melrose Chrlstlan Fellowship Trustees, Report For The Year Ended 31 March 2025 The trvstees pregent thelr report and tho financ*1 statements for the year ended 31 March 2025. ObJec¢lveg aThl ActMlle$ Alms and ObJeeUtAs The tNstse$ of Melmse Chrlstl)n FellowsNp present thelr report wlth the finoncw statements of the thorlty for the year ended 31st Marth 2025. Melrnse Chdstlan Fellowshlp ts 4 reg6#ered Chorftable Incorpornted Orgon15atsDn number 1163494 New Tnthes of Melww Chrisuan ftllmhlp a￿ elected by Member5 at ts AGM on a rnern￿r one Yote basb or? appolnted by the exlsttr¢g board. The consYtu¥on provldes frjr a mlnlmum oi three tru5teq5 tt+ a maxlrnum ol ￿ne trustees of whkh no more th4n three bt non rnernbers. All trustees 9fv8 up thelr ￿ffle frtely and trustee ￿MUnera￿on Is not pald although Pa51or PhllSp KeEble celves a salary as Pastor. The fojhwlng Tr￿tets have served throughout the accountlng perf￿. eX￿pt where Indknted: pastor Phlllp Keeble Ichalnnan) Idam ElThot Bellnda Walker Gtrvernln9 documeTht.. Co[￿l￿￿on 9th Septernber 2015 The Cha￿ty ernploys two paswrs, a Personal Assls¢an¢ and one Admlnlstratt+r. The Pastors report to The ￿rd ofTntsiees. No expenses have been reclalmed by any of the Trustett (Except for the Pastors v4ho are pald by the church In thelr caP￿tIeS a% Pastots twjt nrt as o Tn￿) The gentrnl govemance of the chartty Is the re5pon51bllty of ihe Trustee5. However the day to day operatk+n Is deleg•ted to Rhod) Morson. the dwrch admlnlstrntor who reports to the Trustees (Jalrman. The akns and purp05e5 of the charfty are set out In the constituik+n. Achltvements and perforniance The church entered 2025 as the 51st year of Its operauon. Thbs was deS￿nated a5 yeaf of regenernvon. A strong feature of the church Is It's mlnbtry to young peJple- ￿lled F￿daY aub. When Phlllp and Evad￿ came to Baslngstoke ITh 1974 they ￿9n￿¢& that the gene1a￿On of people on Popley no longer°sent" thelr chlldren to Sunday School. 50 the Lord tolL1 them don't hold Sundoy School on a Sunday but on a Frlday evenln9 and call It a dubl In some ¢a5es 3 generatkjns have come through Frlday Club, l¢arnln9 the books of the Blble, $lnglng songs, Blble stodes. tuck and g￿ne$. {Nrt In that orderl) Tlte beglnnlftg of 2025 5Jw the start of °Glory Fasts and prarf ¢rKe a month and a contlnuatlon of eJrty momln9 prayer meetlTrg5 thrnughout the week. 2025 Saw the thlrd outreaEh mlsslon partnerfng wlth 3 other thurclws. Th15 w35 succe$5fv1 In the area of o)Ildren comln9 to Frfrtay aub whlch (s contlnulng to a 5e551on of Infanvjunlor school a9e (The mlnl 5es51on) and secondary school aye crhe mldi se551Dnl and has Increased to weeky meetlTrg5 for the otder youth (The sentor se5slonl. In addltlon there Is the YABS (Youth and young adults 8lble siudy) at the lThne of james arbj Rhoda Morson. There has teen a slow but steady Increase of members enJoyln9 the fellowshlp and th• Lov• of GDd In the ￿ndaY rrwtlngs and varlotjs housé 9roups. There has been an Increasè In voluntary gfoLJP$ $0 that we now see a prayer group forspouw, an over 50's group ¢)therwlse the ftllowshlp ha$ conunued to undertake a wlde fan9e of acuvlues to frjlfll Its obleLtfves with food 1Snkx youth outreath work and wornerys and mens mlnlstrtBS. The fellowshlp beneflts frorn the work Of volunteers In ￿TryIng out Its wlde range of actlvlife5. DDnatlons made to other charfUe5 5uth a5 Adopt 3 Chlld. Unthd thrts￿an Broadcasters, Jew$ 4 Jews. Goud Ilew5 For Everyone (formeri¥ GldBon51. Open O¢orn and CMI (Creath)n M1nL8t￿e$ Intemadonall Flnanclal Revlew Total Income £77,107, an Incwse of 18% cornpa￿ wlth 2023124* prfm{r￿Y due tg an In$ur4n￿ clalm In respect of the van. Gtft Ald dalmed 20% of relevant In￿rne. Total costs rose to £79,000 from £65.000. drtven by I￿￿se$ In Insurnnce, dep￿[4￿0￿, wages. and rent. Yeovdftd reseNes were £45.573. of whkh £Z5,000 was held In cash. Overall, the charw remalThs flnanc*lly healthy and able to meet Its commltments, Reseryes Pollcy COWllNUED Pagi 2 Melrose Christlan Fellowship Trustees. Report (contlnued) For The Year Ended 31 March Z025 Atms and ObJecllv•*- contlnuqd For the year endln9 March 2025, the tharlty had Iree reservas (uiire5Mcted fvnds} as Indk4t8d In the accounts attacw. Rt5trfcted frJnd5 are os Indlcated In the aCCOUAts. The Trustees have a pollry of revlewlng thB co[￿[tkIn of the financlal state Ifthe bank balafi￿ fa115 Elose to £10,000. Th1$ so far, has rtev¢r hap￿￿1. Rlsk Management The Trustees have a duty to fjdenllfy and ￿vIeW the rlsks to whlth the thadty 15 exswed to and to ertsure th• approprfate onirn15 are In place for rea50￿ble a55urnrxe agoltst frnud and er￿￿. The leader5hlp team and Thistees do Tr)t percelve any major rfsks to the chadty eurreniiy. Future Plan5 The InEorne and finance5 of the chadty hove not been Bffetted even by Covfd. Plon5 for •xpan51Dn thr¢Ju9h TFM. Frlday aub 4nd other oUt￿8¢h events are In pla￿ lor the comln9 year Jblle Beneflt The Tntstees have pald due rtyard to the Commlsslon ￿ld￿llee on Publ1¢ Bentft and tht Consu￿￿On In deddlng what attivltle5 the charfty undertakes. All r£t1v￿*S are focused on our charttable purpose5. Goln9 concern The Trustees have a rea5Dnoble expectatlon that the charlty ha5 adequate ￿$0Yrte$ to cantlnue In the loreseeable future. For th15 ￿3$on, tlw cOn￿n￿e to adopt the yoln9 concern basls can be found In the accountlng pollde5. Publlc Benefft The Chartty ack￿wI￿ge5 Its reqUI￿rnent tr* demonstrnte dearly that It must have charltsble purposes or'4lFW' t￿t •re lor the publlc benefit. Detalls of how the th)rlty has achreved thls are provlded In the Twstee¢ ￿pOrt. The Trust￿ connrni that they have pald due regard to the Charty Comml$slon 9uldance publk benefit kefore deddlng what a￿VI￿e$ the thartty should undertake. The tNstees Confirm that they have complled wlth the re4ulrements 015#thn 17 of the Charlyes Act 2011 to have duE ard to the Chadty Cornmlssk*n's gUIdan￿ on publlc beneflt. stst•m•nt oITru*ts￿. R••ponslbllltlo The tn￿tee5 a￿ ￿pOnsIblE for preparfw the Trustee¢ Report and the finarKL41 staten*nts In ac¢ord8Ke wlth aF￿1¢able law and Unlted Klngdom AcwuThVng Star#lards (Urtlted Klr#Jdom Generalty A¢cepted Accountln9 Pract[￿}. The law appllrable to cha￿￿e$ In En9land and Wole5 requlres the trustse5 to prepare flnancFal ststements lor each finandal vear whlth Ive a tfue and folr view of the State OF affalts of the charfty and of the Incomlng resources and appllcatyon of the ¢harlty for that perlod, In pwarfThJ the flnandal stateff￿ots the iru5tees are requlred to: selert $ultabl8 accountlng polldes and then apply them conslstentty,. obseNe the method5 and p￿ndpIeS In the ￿arIty SORP: make judgments and aecountlng esilmates that are reasonable and pnKlent" and pN)are the flnandal stat&nents on the golng concem basls unle55 It ￿ Inappmprlate to presume thjt the tharfjty wlll conuftue In buslness, The trustees are responsSble for keepln9 adequate accl)un￿n9 recorts whlch dlsdose reax¢nHble accuracy at anytlme the rinanclal posltlon Df the charfty and to enable them to ensurn that accounts comply wlth the Chorityes Art 2011, the Chority (Accounts and Report51 Regulatlons 2008 the provlslarts of the trust deed. They are a150 respon51ble for safeguardlng the assets of the tharfty and hence for tak4ThJ reasonable $tep5 for the pmienllon and detecdon of fraud and other IrregulariUe5. The trustees are re5ponslble for the malntenance and Integrfty of the corporate and flnandal Informat40n Induded on the ¢hadty'5 webslte. Le9lslatlon In the Unltth1 Klnodom govemln9 tl* pwEparatlon and dlgsemlnatlon of ftnondal statefflents may dlfter frum leg151aUon In other Jurfsdktlons. Tr* trustee5' report Wa5 approved by the board of tNstees and slgntd on fts behall by: SEeeb Mr Phlllp Keeble Trustee 8th January 2026 P4ge 3 Melrose Chrlrtian Fellowship Xndependent Examln¢r's Report to the Trustees of Melrosa Christlan Fellowshlp For The Year Ended 31 March 2025 I r•port to the trustee5 on my examlnatlon of the accounts of Melrase Chrtstlan Fellawshlp (the Tntst) for the year ended 31 March 2025. R*lO￿lts11lll0S and Ba•1• of R•port A5 the charlty tJustees ol the T￿t you are respomlbte for the preparn￿on of th? actounts In acfordorKe wlth the qulrements of the Art 2011 fthe A￿). I report Irb respect of my exarnlnatl)n of the Trusys accounts carded (Krt UT¥Fer sectlon 145 of the 2011 Act and In carrylng out my Exarnlnatlon. I hove followed the appllcable DlredloThs glven by the Charlty CornmLsslon under secUDn 145(5)(b) of the ACL Indepondent Examlnerfj Statement I have completed my eXamIna￿On. I confim) that no mat•rfal matt•ts ￿ve come to my attenilon In ¢onnectlon wbth the exomlnayon 9Svlng me ouse to belleve that In any materlal respect: l. accouTrUng re¢orts were rnt kept In respect of the Trust as wulred by sethon 130 of the kt.. or 2. the accounts do not attowd wlth those records; or 3. the accounts do not comply wlth the appllcable requlrements ¢oncernlng the forni and ￿fit￿ts of accounts set out In the Charltie5 (Accounts and Reports) RegUlatyOr￿ 2008 other than any requlrement that the accounts glve a'true and fjlr viev whkh Is not a mètterconsldertd as part of an Independent examlnatton. E hève rn Cor￿emS ath1 have Come auoss other matt*5 kn connettlon wlih the examI￿￿On tr) whlth attent(on shoukl be drawn In th15 report In 0￿r to enèble a pmper undwstandlw of th• atcounts to be reach￿. Kyaw Thant ICPA 8th January 2026 36 Glltsert aose Ba￿ngstOke Hampshlre RG24 9PA PagÈ 4 Melrose Chrlstlan Fellowship ststement of Financial Artivitl•g For Thè Year Ended 31 March 2025 25 2024 Unr•strtctod RestrfLtsd funds Total Tot•1 fund8 fundo XNCOME AND ENDOWMENTS FROM: Don8￿0￿$ and le9ades Chèrltsble athvltles.. Costs of Chadtable Pthlt*s Investments Other 61.793 61,793 60,340 652 353 4,135 14.662 14.662 77,107 77,107 65,332 EXPENDrnIRE ON: RaLsing fuftd$ Charitsble athltles., Costs of Charftable AcUvltle% (32,979) 17651 (33.7441 124.2361 (45,831) (78,BlO) (1.703) (45.8311 {41,316) 17651 (79,5751 {65,S521 1765) (2.468) (220) NET EXPENDITURE WEf MOVEMENT IN PUNDS RECONCIUATION OF FUNDS: Totsl fvnds brought forward (1,703) {765) (2,468) (220) 47,276 765 48,041 48,261 TOTAL FUNDS CARRIED FORWARD 17 45.573 45,573 48,041 Tht no¢e5 on pages 8 to 13 forni part of these finandal statemrfs. Page 5 Melrose Chrlstian Fellowshlp Cornparativ• Ststement ol Financlal Actlvftles For The Year Ended 31 March 2025 2024 Unrnstrlcted Restrlrt•d T¢tsl funds nds fund• XNCOME AND ENDOWMEMTS FROM: Donatlons and leg¥les Charftable attfvitles: Costs of Charftoble Artlvltles Not•5 60,340 60,340 S04 353 3,369 Other 353 4.135 766 64.566 766 EXPENDzfuRE ON: R&sing furKIs Charltable actlvitles: Cost5 of Charftsble Artlvltie5 65,332 (24,235) (1) (24.236) (41,316) (65.551) {985) (41.316) (1) {65,5521 765 (2201 Ney EXPENDrnIRE Nrr KOVEMEIIT IN FUNDS RECONCZLIATION OF FUNDS: Totsl fvnds brought forward TOTAL FUNDS C4RRIEO FORWARD (985) 765 {220) 48,261 48.261 17 47.276 765 48,041 The notes on pa9es 8 to 13 form part of flnanclal statements. Pa9e 6 Melrose Chrlstlan Fellowship statoment of Financlal Posltlon As At 31 March 2025 2025 2024 Totsl fvndl funds funds nd• ED ASSEts Tanglble Assets 12 12,332 12,332 12.332 12,332 CURRENT ASSErs Debtor5 Cash at bank and In hand 13 11.213 24,465 11.213 24.465 10.912 39.912 35.678 35,678 50,824 Co¢dltor¥: Amounts Folllng Due Wlthln One Y••r (2,4371 (2,437) (2.784) NEf CURRENT ASSETS (UABILMES) 33,241 33.241 48,040 TOTAL ASSETS LESS cuR￿NT ￿A￿L￿Es 4S.573 45.573 48,041 NET ASSETS 45.573 45,573 48.041 FiINDS OF THE CHARITY Restrlcted FuTrJ5 Unrestrlcted Funds 765 47,276 45,P3 TOTAL FUNDS 17 45,573 48,041 On behatFof the board Mr Phlllp Keeble Twstee eth Aprll 2026 The notes on pages 8 to 13 forni part ol these flnandal statements. Melrose Chrlstlan ￿lloWshIP Notes to the Flnanclal Statements For The Year Ended 31 March 2025 l. Gen•r*l InlornTratlon Melr05e Chr¢stlan Fellowshlp ts a c￿rItable Incorpornted organts?￿on reglstered wlth the Chadty Commlssloni reglstered charlty numbpr 1163494. The Mnclpal address 1$ 123 Stratfield Road, Baslngstoke. En9larKI, RG215RT. 2. Accountlng Pollcl 2.1. BJol• off Pr¢p•ratloTr ol ftnanclal Statsm•Thts The flnanthl statements have been Reportlng by Chaddes: statement o rptrred In aCcOrtan￿ wlth the CharlUe5 SORP (FRS 1021 'Accountln9 and Recomrnended Prnctlce applicoble to chadtles preparlng thelr accounts In accordan￿ wlth the Flftandal Reportin9 Stsndard appllcable In the UK and RepublSc of Ireland (FRS 102) (effectfve I January 2019)" Ffjnancial Repo￿n9 Standard 102 Tr Flndnclbl Reportlng Standard applkable In the UK and Republlc ol Ireland and the Charllle5 Art 2011. The charlty Is a Publk Eenefit Entlty as defined by FRS 102. 2.2. Fund A¢￿untIng Unrestrfcted funds can te used In Kcordanc• wlth the chartiable obJeLtF¥es at the dlscretlon of the tntstees. Deslgnatsd funds compr15e ￿n￿Str￿￿ fvnds that have set a51de by th* trt￿tee$ for J specfft purpose. ReStrk￿ fvnd5 are to be used for spedflc purposes as lald down by the donor. Further explanatkn of the nature and purp05e of •ath fijnd Is Included In the note5 to the flnandal ststemènts. 2.3. In¢•mlng Regourc•s 7hese are Induded In the Strtement of Flnanelal Acdvltles (SOFA) when.. . the charfty becomes entthd to the resources; . the twsteeg are virtually certaln they wlll recelve the Rsource5' aTrX . the monetary value can be rnea5ured wllh &￿fRcI￿t rnllablllty. Irtcomln9 Re50urce$ wlth Related expendlture Where irKomlng resourte5 have related eXp￿￿lture las wlth fundrnLsln9 or contrart Income) the Incomln9 rwurces an(1 related exPe￿Ilure are r8POrted gross In the SOF OffsetVn9 The￿ has been no offsÉttiftg of assets 1tsb1l￿es. or lrt¢orne expenses. unloss requlred or pennltted by the FRS 102 SORP or FRS 102. Grants and Donatlons Grnnts and donauons a￿ only Indudeil kn the SOFA when the ger￿al Income recognI￿ort crlterla are rr* {5.10 to 5.12 FRS 102 SORP). Tax Redolms on l)onatlors and Glts Glft Ald r￿d¥able Is Included In Income when there Is a valld declarayon from the donor. Any Gfft Aid amount recovered on a dona￿Dn 15 COn￿dered to be part of that glft and Is treatsd as an addltton to the same ffiJnd as the lThltlal donavon unless the donor or the tsrms of the appeal hwe spedfted otherwlse. Glfts ITh Klnd Glts In klnd for vse by the CIO are Induded In the SOFA as Income from donayons v4hen recebvablè. Legade5 Legac*s arn Induded In the SOFA when recelpt Is probatle, that Is. when the￿ ha5 been grant of probate, the executors have e51obltshed that there a￿ $ufficlent assets In the estate and any wndlttons attathed to the legacy a elther wlthlTh the control of the CIO or have been meL Government GRnts The ao ha5 not re￿Ived government grnnts In the rew*rtlng pe￿￿J. Doftatsd Servlces and Fedlltles Don4tsd serylce5 and fadlltles are Induded In the SOFA when le￿IVed jt the value ol the gfft to the Cto prnvided v￿ue OF the 91ft can be measured rellably. Donated servtces and fvdlllles that a￿ cowmed Immedlately are rwn15ed as IrKoffle wlth an equlvatent amount recognlsed as an expense under the appropdate heading In the SOFA. 2.4. Reg•urces Expended whe￿ Incomlng resources have related expendlture (as wlth fundr41￿n9 or contrart Income} the Incomlng resources and ￿lated expendlbjre a￿ reported gr05s In the SOFA. Page 8 Melrose Chrlstlan Fellowshlp Notes to the Flnancial Statements (contlnued) For The Year Ended 31 March 2025 2.5. T•n9lble Axed Assets and D•predatlo# Tan9¥ble fixed assets are rneasured at cost th accumulatsd depredatlon and any at£umulated impalrment losses, Depredatlon Is pyovlded at rates calculated to wrtte off the c05t of the fixed assets. le55 thelr tsdrnated resldual value. 0￿r thelr expected usefvl IFves on the followlng bases: Motor Vehldes 20% Stralght Ilne method 2,6, Cash and Cash Equlvalents Cash and cash equlvalents are ￿$1¢ flnancfal assets and Incltsde cash In hand and deposlts held at call wlth banks. other short-term hh3hly Ilquld investments that mature In no more than three months from the date of acqvtsition and are readlly convertlble to a known amount of cash wlth Inslgnllkant r￿k of change In value, and bank Ove￿raft$. 3. 11b￿me from Don•tlon* and Lqgadog 2025 2024 Unregtrlthd Vnreatricted fund• funds Donatyons and glfts G6ft atd Other 51.619 10.174 47.439 10,$34 2,367 61,793 60.340 4. Investm•nt lTrc•m• 2025 2024 Unrestrlctad Unrestrl An analysls of th8 maturtty of loans Is gfvert kltyi.. 2025 2024 AmtsuThts lalllng du? wtthln one year¢ron demand: Other loans 254 601 16. Other type rfAlsk The Trustees athvely mlew major rlgks whkh the charlty fac¥ ¢n a regular ba$1$ and belleve that maintsinlng the free reseryes stat•J combined wlth the annuol revlev* of the mntrols over key financlal systeffts carrled out on an annual basLs wlll provlde sufficéent resources ITh the event of adverse condltions. The Trustees have ako ¢xarnlned other •pwath)nal and ness rfsks whlch they face and conhmi that they have establlshed systems to MI￿gate the slgnlftcant rfsks. 17. Mov•m•Trt In Funds As at l Aprll 2024 A¥atJi Expendltsrn March 2025 rncom¥ Unrutrl¢ted General: Genwol unrertrfrted fund Desl9nated: Deslynated 43.1)90 77.107 178,8101 41.387 4,186 4,186 Totsl wnre¥triLtod fvnds 47,276 77,107 (78,8101 45,573 RertrlLt•d 765 (765) Total funds 48.041 77.107 <79.5751 45,573 Page 12 Melrose Christlan Fellowship Not￿ to the Flnanclal Statements (continuod) For The Year Ended 31 March 2025 tiAprfl zozJ A*at31 ExPW￿lI￿r• M•rch 2024 In￿me Vnrutrlrteo Gweral: Genernl unrestrfrted fund Oeslgnaled.. Oe519nated 48.261 59.980 (65,151) 43,090 4.586 1400) 4,186 Tot•J unrestrlrted 48,261 64.566 (65,551) 47,276 Re•trlcted fvnd• 766 (i) 765 Total fvnds 48,261 6S,332 (65,5S2) 48,041 18. Related Party Dlsdosuf¢S Phlllp Keeble. ¢￿￿r of trustee5, recelved É13,217 {£10,678 231241 for h1$ Senlor pastor role. Evadne Keeble, wlfe of P Keeble, ieceived £13,217 {£11,154 23124) for her Per50nol 05s15tant role. Rhoda Morson. daughter of P Keebfe, recelved £7,796 {£7,738 23124) for her Admln15trator role.James Morson, son4n-Faw of P Keebl< recelved £11.60 (E7.555 23124) for hts role a5 Ass*nt pastor. Other then relrnbursement forout-of-pocket &¥penses M payment was made to tnjsiees or any persons connetted to them du￿n9 th1$ flnanclal perbd. Poge 13