## **Christ Church Central Leeds**
## **Report and Accounts**
For the Year Ended 30[th] September 2025
## **Charity Information**
|**Charity Name:**|Christ Church Central Leeds|
|---|---|
|**Charity Registration Number:**|1171484|
|**Charity Address:**|4 Ancaster Road|
||Leeds|
||LS16 5HH|
|**Governing Document:**|Constitution dated 06 February 2017|
|**Trustees:**|James Rhodes (Chair)|
||Benjamin Mildred (Appointed 14/05/2025)|
||J. Brett McAlpin|
||Matthew Shortman|
||Peter Wood|
|**Primary Bankers:**|NatWest|
||Santander|
|**Independent Examiner:**|Lisa Darby FCA|
||Stewardship|
||1 Lamb's Passage|
||London|
||EC1Y 8AB|
|**Contents**|**Page**|
|---|---|
|Charity Information|1|
|Trustees’ Annual Report|2 – 4|
|Independent Examiner’s Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 – 18|
|Detailed Statement of Financial Activities with Comparatives|19|
1
## **Christ Church Central Leeds Trustees’ Annual Report For the Year Ended 30[th] September 2025**
## **Objects of the charity**
The charity is a charitable incorporated organisation and is governed by its Constitution. The objects of the charity, as set out in the governing document are:
- a) to advance the Christian faith in accordance with the Statement of Beliefs in such ways and in such parts of the United Kingdom or the world as the charity trustees from time to time may think fit;
- b) to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of the United Kingdom or the world as the charity trustees from time to time may think fit.
The trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Christ Church Central Leeds, its trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of Leeds come into this experience of knowing Jesus as their Lord, Saviour and friend.
## **Summary of the charity's main activities and achievements**
To further the above objects and vision, the charity's main activities and achievements were as follows:
1. Events: The weekly pattern continues to be as follows:
- a. Sunday: In the morning all ages Sunday School followed by formal service. In the evening during university term time, a shorter reflective service.
- b. Mid-week: community groups in homes, with a central prayer meeting on the first Wednesday of the month.
- c. Thursday: Focus meeting for students.
2. Employment of an Associate Minister continued until the end of August 2025, to the completion of his three-year contract. A Trainee Minister and Student and Children’s Worker are now in post to assist the Minister in the overall tasks of the church and to take responsibility for work with students.
3. We have retained use of the same venue close to the University for Sunday mornings and again reorganised the main room to cope with an increased number of attendees. In September 2025, the weekly Sunday morning congregation had grown to over 200.
4. Further fund-raising to enable the growth of the church.
5. Alleviation of hardship within the church and the City of Leeds, and further afield by means of a collection at Sunday morning services.
2
Most of the charity's activities are undertaken by volunteers and the charity could not operate effectively without their efforts.
In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Structure, Governance and Management**
Responsibility for setting policy and for making operating decisions rests with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day-to-day operation of the charity rests with a senior management team comprising the Elders of the Church along with the Trainee Minister who meet monthly. New trustees are recruited and appointed by the existing trustees and are appointed by a resolution passed at a properly convened meeting of the charity trustees.
## **Financial Review**
During the year, income increased by £229,325, to £485,149, and expenditure increased by £48,085, to £225,688. As a result, surplus for the year increased by £181,240 to £259,461 and the charity's net assets increased by the same amount, to £620,764.
## **Reserves Policy**
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £85,000 (which equates to about 6 months' of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £583,804 and the charity is complying with its reserves policy. The holding of reserves facilitates the permanent establishment of the church. In this context, the employment of additional staff has continued. The purchase of a permanent church building continues to be an urgent and top priority.
## **Key risks and uncertainties**
The charity is exposed to various risks be they operational, financial, or reputational. The trustees review the charity’s activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Responsibilities of Trustees under charity law**
The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:
1. select suitable accounting policies and apply them consistently;
2. observe the methods and principles in the Charities SORP;
3. make judgements and estimates that are reasonable and prudent;
4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
5. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
3
The trustees are responsible for keeping proper 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 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Signature**
This report was approved by the trustees, and is signed on their behalf by:
**----- Start of picture text -----**
Name James Rhodes
Signature
James Rhodes
Date 23/03/2026
**----- End of picture text -----**
4
## **Independent Examiner’s Report**
I report to the trustees on my examination of the accounts of Christ Church Central Leeds ('the charity') for the year ended 30/09/2025.
## **Responsibilities and Basis of Report**
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiners Qualification**
I 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.
## **Independent Examiner’s Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## **Independent Examiner’s Details**
Lisa Darby FCA Institute of Chartered Accountants in England and Wales Stewardship 1 Lamb’s Passage London EC1Y 8AB
Signature Lisa Darby Date 25/03/2026
5
## **CHRIST CHURCH CENTRAL LEEDS STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 30TH SEPTEMBER 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
3
Investment income
3
Other income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
4
**Total expenditure**
**Net gains/(losses) on investments**
**Net income/(expenditure)**
**Transfers between funds**
10
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
10|Unrestricted
Funds
£
441,589
3,763
9,959
-
455,311
204,284
204,284
-
251,027
-
251,027
344,659
595,686|Restricted
Funds
£
15,169
14,243
-
426
29,838
21,404
21,404
-
8,434
-
8,434
16,644
25,078|Total
Funds
2025
£
456,758
18,006
9,959
426
485,149
225,688
225,688
-
259,461
-
259,461
361,303
620,764|Total
Funds
2024
£
225,216
21,943
8,665
-|
|---|---|---|---|---|
|||||255,824|
|||||177,603|
|||||177,603|
|||||-|
|||||78,221
-|
|||||78,221
283,082|
|||||361,303|
The statement of financial activities includes all gains and losses recognized in the year.
All income and expenditure derive from continuing operations.
Casting adjustment of £1 may appear in these accounts.
The notes on pages 8-18 form part of these accounts.
6
## **CHRIST CHURCH CENTRAL LEEDS**
## **BALANCE SHEET AS AT 30th SEPTEMBER 2025**
|Total
Unrestricted
Restricted
Funds
Funds
Funds
2025
Note
£
£
£
**FIXED ASSETS**
Tangible assets
12
3,210
-
3,210
3,210
-
3,210
**CURRENT ASSETS**
Debtors
6
11,540
612
12,152
Cash at bank and in hand
7
583,804
27,014
610,818
595,344
27,626
622,970
**CREDITORS: Amounts falling**
**due within one year**
8
(2,868)
(2,547)
(5,415)
**Net current assets / (liabilities)**
592,476
25,079
617,555
**TOTAL NET ASSETS**
595,686
25,079
620,765
**FUND BALANCES**
10
Unrestricted Funds
General funds
118,149
-
118,149
Designated funds
477,537
-
477,536
595,686
-
595,685
Restricted Funds
-
25,079
25,079
595,686
25,079
620,765
These accounts have been approved by the trustees, and are signed on their behalf by:
NameJames Rhodes
SignatureJames Rhodes
Date 23/03/2026
Charity Number: 1171484|Total
Funds
2024
£
-|
|---|---|
||-|
||9,195
354,455|
||363,650
(2,347)|
||361,303
361,303|
||344,659
-|
||344,659
16,644|
||361,303|
|||
|
NameJames Rhodes||
|SignatureJames Rhodes||
|Date 23/03/2026||
|Charity Number: 1171484||
The notes on pages 8-18 form part of these accounts.
7
## **CHRIST CHURCH CENTRAL LEEDS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30[TH] SEPTEMBER 2025**
## **1. Statutory Information**
The Charity is a charitable incorporated organisation registered with the Charity Commission in England and Wales. The Charity’s registered number and principal address can be found on the Charity Information page.
## **2. Accounting Policies**
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
These financial statements have been prepared on a going concern basis, under the historical cost convention.
The current year's and previous year's accounts were prepared using the accruals basis.
The financial statements are presented in sterling (£).
The principles adopted in the preparation of the financial statements are set out in the accounting policies below.
## **a) Going Concern**
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## **b) Income**
Income including investment income is recognised in the period the charity has entitlement to the resources, it is probable that the resources will be received, and the amount receivable can be measured with reasonable certainty. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
All voluntary income from members of the charity are recognised as donations and are included in full, with associated Gift Aid receivable in the Statement of Financial Activities. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
8
Grants where entitlement is not conditional on the delivery of specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
Investment Income is included in the accounts when receivable.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from church retreats and other events.
## **c) Expenditure**
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, primarily include costs associated with the independent examination of the financial statements as well as compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity. Governance costs are shown within ‘Charitable Expenditures’ note.
## **d) Fund Accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. Endowment funds are donations that are retained as capital in accordance with the donor’s wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.
## **e) Liability Recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
## **f) Tangible Fixed Assets**
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
9
*Equipment - 3 to 7 years on straight line basis
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## **g) Pensions**
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## **h) Taxation**
The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## **i) Cash flow exemption**
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
## **j) Operating Leases**
Rental charges applicable under operating agreements where substantially all of the benefits and risks of ownership remain with the lessor are charged on a straight line basis over the period of the lease.
## **3. Analysis of Income**
## **a) Donations**
|
Donations of cash and similar
Other grants receivable
Income tax recoverable
**b) Income from charitable activities**
Church retreats and events
Other income
**c) Investment income**
Bank interest
|2025
£
341,113
85,619
30,027
456,758
2025
£
18,006
-
18,006
2025
£
9,959
9,959|2024
£
112,323
91,950
20,943|
|---|---|---|
|||225,216|
|||2024
£
20,393
1,550|
|||21,943|
|||2024
£
8,665|
|||8,665|
10
## **4. Analysis of Expenditure**
|**a) Costs incurred directly on specific**
**activities**
Staff stipend including pension
Ministers housing cost including council tax
Sunday services related expenses
Venue hire
Training and conferences
Publicity, communications and ministry
resources
Events
Miscellaneous expenses
Depreciation
Grants payable (Note 4c)
**b) Costs incurred on support &**
**administration**
Governance costs
Independent examiner's fee
Other
General administration
**Total expenditure**||2025
£
94,366
21,997
1,856
33,110
3,787
2,605
17,194
11,462
100
186,476
34,392
220,868
2,280
70
2,350
2,470
4,820
225,688||2024
£
89,706
16,516
1,736
25,140
2,017
3,417
7,986
7,727
-
154,245
19,834|
|---|---|---|---|---|
|||||174,079|
|||||2,160
70|
|||||2,230
1,294|
|||||3,524|
|||||177,603|
The fee payable to the independent examiner for examining the accounts was £2,280 (2024: £2,160); in addition the charity paid £677 (2024: £661) for payroll bureau services and £70 (2024: £70) for consultancy.
11
## **c) Grants payable**
|Grants for UK and overseas
mission
Grants for the relief of
poverty
Grants for education, including ministry
training
The comparatives for the previous year
are as follows:
Grants for UK and overseas
mission
Grants for the relief of
poverty
Grants for education, including ministry
training
The charity's principal grants to
institutions comprised:
International Presbyterian Church
Anglican Mission in England
Caring for Life
Barnabas Fund
Help the Persecuted
Mission Aviation Fellowship
UMF Worldwide
Grants to institutions for less than £1,000 each|Institutions
£
31,109
355
2,000
33,464
Institutions
£
18,834
-
1,000
19,834|Individuals
£
-
928
-
928
Individuals
£
-
-
-
-
2025
£
12,928
10,000
1,656
-
1,656
5,000
1,800
425
33,464|2025
£
31,109
1,283
2,000
34,392
2024
£
18,834
-
1,000
19,834
2024
£
8,980
-
1,300
1,300
-
5,000
3,154
100
19,834|
|---|---|---|---|
12
## **5. Analysis of Staff Costs, Cost of Key Management Personnel, and Trustee Remuneration**
## **a) Staff Costs**
The total staff costs and employee benefits for the reporting period are analysed as follows:
|Gross Salaries and Wages
National insurance contributions
Pension Costs|2025
£
84,160
3,647
6,559
94,366|2024
£
80,633
2,685
6,388|
|---|---|---|
|||89,706|
The average number of employees during the year was 2 (the average number of employees during the prior year was 2). The charity benefits greatly from the voluntary contributions of time and money. Please refer to the trustees' report for further detail about volunteer contributions in the organisation.
No employees received salaries at a rate of more than £60,000 per annum.
## **b) Key Management Personnel and Trustee Remuneration**
The charity considers its key management personnel to be the trustees named on the Charity Information page. During the year one trustee (James Rhodes) received remuneration. The remuneration paid during the year was for the employee role within the charity and not for their role as a trustee, and the payments are permitted by the charity's governing document.
The total employee benefits received by James Rhodes (including employer national insurance and pension contributions) in the current year and prior year was as follows:
2025 Wages & Salaries: £49,056 Employer pension contributions: £3,917 Total: £52,973
2024 Wages & Salaries: £48,000 Employer pension contributions: £3,840 Total: £51,840
No other employment benefits were paid in the current year or in the prior year.
During the year the total aggregated donations made to the charity by the trustees and anyone closely related to them was £50,519. There were no conditions attached to the donations. (Total aggregate donations from prior year were £19,460).
During the year four of the trustees had expenses reimbursed by the charity. Total expenses reimbursed in the current year were £7,344 and include office expenses, travel, and ministry resources.
13
## **6. Debtors**
|**Falling due within one year:**
Tax recoverable
Other debtors
Prepayments and accrued income
**Total debtors**
**7. Cash at Bank and in Hand**
Cash at bank with immediate access
Notice deposits (term of three months or less)
**Total cash at bank and in hand**
**8. Creditors**
**Liabilities falling due within one year:**
Accruals
Deferred income
**Total creditors**||2025
£
5,104
1,049
5,998
12,152
2025
£
59,812
551,006
610,818
2025
£
2,629
2,786||2024
£
5,469
-
3,726
9,195
2024
£
64,638
289,817
354,455
2024
£
2,160
187
2,347|
|---|---|---|---|---|
||||||
||||
||
|||5,415|||
## **9. Pension Commitments**
During the year employer's pension contributions totalling £6,559 (2024: £6,388 were payable to the defined contribution personal pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. No pension contributions were owing at the balance sheet date (2024: £0).
14
## **10. Funds**
During the year the movements in the charity’s funds were as follows:
|_Designated Funds_
Building Fund
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Deacons Collection Fund
Associate Ministers Fund
Spring Getaway Fund
Aggregate of funds|Opening
balance
2025
£
-
344,659
344,659
7,387
-
9,258
16,645
361,304|Incoming
resources
2025
£
193,889
261,422
455,311
4,099
10,857
14,884
29,840
485,151|Outgoing
resources
2025
£
(253)
(204,032)
(204,285)
(4,610)
(3,042)
(13,752)
(21,404)
(225,689)|Transfers
in the
year
2025
£
283,901
(283,900)
-
-
-
-
-
-|Gains
and
losses
2025
£
-
-
-
-
-
-
-|Closing
balance
2025
£
477,537|
|---|---|---|---|---|---|---|
|||||||118,149|
|||||||595,686|
|||||||6,876
7,815
10,390|
|||||||25,080|
|||||||620,765|
The transfers referred to above were made for the following reasons:
- a) £280,000 transfer from General Fund to Building Fund on 3 March 2025 to establish the Building Fund per Trustee approval and designation of funds.
- b) £3,900 gift received in January 2025 from donor designated for building acquisition; moved into Building Fund subsequent to establishment of fund noted above.
15
In the previous year the movements in the charity’s funds were as follows:
|_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Deacons Collection Fund
Associate Ministers Fund
Spring Getaway Fund
Aggregate of funds|Opening
balance
2024
£
270,547
270,547
4,512
8,023
-
12,535
283,082|Incoming
resources
2024
£
232,507
232,507
5,475
600
17,243
23,318
255,824|Outgoing
resources
2024
£
(158,395)
(158,395)
(2,600)
(8,623)
(7,985)
(19,208)
(177,603)|Transfers
in the
year
2024
£
-
-
-
-
-
-
-|Gains
and
losses
2024
£
-
-
-
-
-
-
-|Opening
balance
2024
£
344,659
344,659
7,387
-
9,258
16,645
361,304|
|---|---|---|---|---|---|---|
The Deacons Collection Fund relates to collections taken in the weekly services specifically for vulnerable people and the distribution of those funds.
The Associate Ministers Fund relates to funding received specifically for the costs of employing an associate or trainee minister.
The Spring Getaway Fund relates to registration fees collected and expenditures incurred in facilitating the International Presbyterian Church annual spring event held in Keswick, England.
The Building Fund is funds set aside by the Trustees for the purpose of acquiring a long-term use facility.
The General Fund is the balance of unrestricted and undesignated funds.
16
## **Analysis of Net Assets by Fund**
The assets and liabilities of the various funds were as follows:
|
Tangible fixed assets
Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year
|Unrestricted Funds
General
Designated
funds
funds
£
£
3,210
-
11,540
-
-
-
106,268
477,536
(2,868)
-
118,150
477,536|Restricted
funds
£
-
612
-
27,014
(2,547)
25,079|2025
£
3,210
12,152
-
610,818
(5,415)
620,765|
|---|---|---|---|
For the previous year the assets and liabilities of the various funds were as follows:
|Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year|Unrestricted Funds
General
Designated
funds
funds
£
£
9,195
-
-
-
337,811
-
(2,347)
-
344,659
-|Restricted
funds
£
-
-
16,644
-
16,644|2024
£
9,195
-
354,455
(2,347)
361,303|
|---|---|---|---|
17
## **11. Operating Lease Commitments**
The charity has operating leases for 1) trainee minister housing, and 2) an office printer. The office printer lease commenced in 2025. Payments falling due for operating leases are:
|Within one year
1 - 5 years
After 5 years|2025
2024
£
£
15,190
12,200
5,760
-
-
-|
|---|---|
||20,950
12,200|
During the year, the charity was charged £16,110 (2024: £14,500) for its operating leases **.**
## **12. Tangible Assets and Depreciation**
|**Cost**
Balance at Start of Year
Additions during Year
Disposals
Balance at End of Year
**Depreciation**
Balance at Start of Year
Depreciation during Year
Disposals
Balance at End of Year
**Net Book Value (NBV)**
At Start of Year
At End of Year|**Total**
**Equipment**
**£**
-
-
3,310
3,310
-
-|
|---|---|
||3,310
3,310|
||-
-
100
100
-
-|
||100
100|
||-
-|
||3,210
3,210|
As shown above, the purchases during the year primarily relate to an upgrade of AV equipment for use in Sunday services.
## **13. Transactions with Related Parties**
Except as disclosed in Note 5, there were no transactions with related parties during the accounting period.
18
## **CHRIST CHURCH CENTRAL LEEDS**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 30TH SEPTEMBER 2025**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
3
Investment income
3
Other income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
4
**Total Expenditure**
**Net gains/(losses) on investments**
**Net income/(expenditure)**
**Transfers between funds**
10
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
10||General
2025
£
247,700
3,763
9,959
-
261,422
204,031
204,031
-
57,391
(283,901)
(226,510)
344,659
118,149
Unrestrict|Unrestrict|Designated
2025
£
193,889
193,889
253
253
193,636
283,901
477,537
-
477,537
ed funds|Restricted
2025
£
15,169
14,243
-
426
29,838
21,404
21,404
-
8,434
-
8,434
16,644
25,079|Total
2025
£
456,758
18,006
9,959
426
485,150
225,688
225,688
-
259,462
-
259,462
361,303
620,765|||General
2024
£
206,135
17,706
8,665
-
232,507
158,395
158,395
-
74,112
-
74,112
270,547
344,659
Unrestrict|Unrestrict|Designated
2024
£
-
-
-
-
-
-
-
ed funds|Restricted
2024
£
19,081
4,237
23,318
19,208
19,208
4,109
-
4,109
12,535
16,644|Total
2024
£
225,216
21,943
8,665
-
255,824
177,603
177,603
-
78,221
-
78,221
283,082
361,303|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
19