vicroRY PENTEcosr TRUS END NTL R THE YEAR ENDE
RY PENTEcosr HUR HOFGO R THE YEAR END H 2025 TRUSTEES: Peter BTu¢e (Chair) Petsr Stapleton Bety Davis Daniel Severin ValeTie Bruce Trevor Steph¢Dson Pamela Stephenson 1172876 PRINCIPAL ADDRESS: 39 Fleet Stre Aylesbury Bucks Hf20 2PA INDEPENDENT EXAMINER BANKERS: National Weslminster Bank 22 Market Square Aylesbury Bucks HV20 ISJ Page J
vicroRY PENTEcosr ENTS OF THE FINANCIAL STATEME FOR THE YE ENDED 31 MARC 2025 Page Trustees, Report IndependeDt Exanblth¢r99 Report Statement of Flnan¢lal Aetlvltlej Baknnte Sheet Notes to the Accounts Page 2
VICTORY PENfEcosTAL CHURCH OF GOD STEES• PORT YEAR ENDED 3 CH 2025 The Trustees present their rcport and accounts for the year ended 31 51 March 2025. The accounts have been prepared in accordan¢e with the acwunting policies set out in note I to th¢ accounts and comply with the Church's Trust Deed, The Charities Act 2007 and the Statement of Recomrnended PrnctiC¢. "Accounting and Reporting by CharAties" issued in March 2005. By the grace of God and the continuing help of our support¢t3 we were able to meet many of our objectives for the year. We reiterate our mandats &8 contained in the Trust duMent. a) th¢ celebrntion of public worship b) the teaching of the Christian Faith ¢) mission and evangelism d) pastoral work, including visiting the sick and the bereaved e) the provision of facilitieg with a Christian ethos for the local Community, includin8 (but not restricted to) the elderly, the young and other groups with special needs; and the support of other charities, in the UK and Overseas rnance The Church was registered as an independent Charity on 4th May 2017 The Members of the Trustees who served during the year were:. Peter Bruce- Senior Pastor and Chair of Trustees Peter Stapleton Betty Davis Valerie Bruce Daniel Severin Trevor Stephenson Pamela Stephenson Existing Trustees by resolution, appoints new Trustees at planned meetings. The Board of Trustees who make the financial and management decisions overse¢ the activities of the church. The spiritual and educational guidance of the congregation is del¢gatsd to the Pastors, Elders and Departmental Leaders who are appointed by the Senior Pastor. (see governAng document for mor¢ detail) The Church's objectives are the advancement of Christian and other charitsbl¢ purposes and in particular. to further education in the basic principles of Christian morality. The Charity also participates in a number of organisations such as the Aylesbury Church Netsvork (ACN). Page 3
VICTORY PENTECOSTAL CHURCH OF GOD TRusfEFS REPORT YEAR ENDED 31 MARCH 2025 Activities For The Year Local Ministri We colle¢t food each month for distribution by ourselves and pats organisations to the homel¢ss and those in need. We distribute food from supermarkas within Buckinghamshire to recipients in Buckinghamshir Bedfordshire and Londo to churches senior Gittze senior citi7Ens lunch clubs. rnother3 with young children homes and various charities supporting the poor. We hold a level 2 food safety certificate which enables us to handle food cOrrY as per food safety standards. Polities and Procedure8 We have policies in place covering DBS predr we have provided training to volunteers with regard to safe guarding policies and proceduRs. We are kept up to date by Thirty-one Eight on the latest procedur¢s and updates to safeguarding legislation. Child Proteethin We take child protection and the vulnerable seriousty. our voluntary workers have undergone Disclosure Barring Service (DBS) checks. Our volunteers have undergone ¢hild protection tiaining in the1&8t 36 months. C&rlbbean Communl h Club CIC The church has a direct link with the Carib1 Communty Lunch Club CIC the chairnian of VPCOG is also the CEO of the Caribbean Community Lunch Club CIC. The CCLC evolved out of the West tndian Awciation Lun¢h Club. The West Indian Lunch Club was not a legal entity e.& it was not a charity or Communty Interest Company (CIC) which made it not fft for purpose. It was revamped under the leadership of Petsr Bruce who registered it as a CIC. we have forged partherships with Bucks Council. NHS. Helping Hand& Ixap just to name a few. We meet every Tuesday from I 1:00am - 3:00pm at the Aylesbury Multicultural Centr¢ to wovide a nutritious Caribbean meal. We also run health workshops, and invite speakers to speak on various topics afftcting our community. Page 4
VICTORY PENTECOSTAL CHURCH OF GOD TRUSTEESY REPOR YEAR ENDED 31 MARCH 2025 ion Ik Vdrtment Support outside the UL'_ We do not support charitable organisations outside the Unit¢d Kingdom due to our current size, however we do support a Church in Jamaica have made donations to various appea15 or disasters. We continue to build on our contacts with various community groups such as the Aylesbury interfaith group where we look at matters facing the community. This might include the stop and search policy ptiCed by the police in the town and whether it is fairty applied across all communities. The plan for the future is to make the church a more professional organisation: an organisation that is not only attractive to Christians but will be welcoming and relevant to the wider Community. To this end. we have engaged with various or8anisations such as Social Change UK to explore healthy eatin& being activ4 plus acSsIng local support in Buckinghamshire. We arn in the process of tyin8 to double our current space. the first phase of the plan started in July 2020 e.g. building a two bed flat at the back of the Churc this h&8 provided IncSed revenue in a time where the pandemic has resulted in voluntsry organisations experiencing a fall in their incomes. Parllf4menla We are helping the APPG promote how faith base organisations Can play a part in tsckling loneliness by organising community events such as coffee Mornin luncheon clubs. or by visiting the cIdlY in their homes etc. We are also working with Faith tion to raise awareness of how faith base wups can support people living with dementi if you would like to volunteer or help with any of the pather's we work with please contact us. Page 5
VICTORY PEEcOSTAL CHURCH OF GOD TRITSTEES. REPORT ED 25 We, the Trustees of the Victory Pentecostal Church of God Charity, according to the commission given to us in St. Matthew 28: 19-20. ffier¢for¢, go and make disciples of all nations baptising them in the name of the father and the Son and of the Holy Spiri¢ te&chin8 them to obey everything that I have commanded you" We would like to take this opportunity to thank all our supporters for your contributions and help throughout the past year without you we could not hav¢ achieved all we did. On behalf of the Board of Trustees: . Pastor Peter Bruce Chairperson Dated: .i.&(.o.: Page 6
VICTORY PEThCOSTAL CHURCH OF GOD TO THE TRUSTEES OF vicfoRY PErA[EcAL CHURCH OF GOD We report on the Accounts of the Charity for the year ended 3 la March 2025 which are set out on Pag¢ 8 to 15. Re8pediYe Re8poMlbllitie4 of Trustee8 and ExamlDer The Ch&ity's Trustees are respottsible for the preparntion of the Accounts. The Charity's Trustees Consider that an audit is not required for this year under Section 144 of The Charities Act 2011 (The Charities Act) and that an Independ¢nt Examination is nealed. It is our responsibilty to: • examine th¢ accounts under Section 145 of the Charities ACL • to follow the prOGureS laid down in the general DitIonS given by the Charity Commission (under Section 145(5)(b) of the Charities Ac¢ and • to stat¢ whether particular matters have come to our attention. Basis of Independent ExamlDer'$ Statement Our examination was Gqrried out in aco)rdan¢e with gen¢rnl Dire¢tions given by The Charity Commission. An einatIon includes a review of the accounting records kept by the Charity and a comparison of th¢ AcLounts presented with those records. It also includes consideration of any unusual items or disclosures in the A¢urt and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not Provide all the evidence that would Ix required in an audiL and consequently no opinion is given &s to whether the AUnts present a *u¢ and faif, view and th¢ rep)rt is limited to those matters set out in the statement below. IndepeDdent Examinergs Statement In connection with our examinatio no matter has come to our attention: _ which gives us reasonable cause to believe thaL in any material resprt the requirements: _ to keep oUntIng record in accordance with Section 130 of the Charities ACL to prepaE accounts wh(ch accord with the accounting r¢cords and comply with the accounting requir¢m¢nts of the Charities Act have not been m¢L or to which, in our opinion. attention should be drawn in order to enable a proper undedIng of the accounts to b¢ reached. ¢Jo 39 Fleet Strttt Aylesbury Bucks HP20 2PA
vicroRY PENTEcosfAL CHURCH OF GOD ATEMENT F FINAN FOR THE YEAR ENDED 31 MARCH Total Not Fun comln enerated Donations and legacies Rental, investment and other income 21,738 15,125 21,738 1S125 20.385 16.353 36063 36,738 Incomin8 resources from charitsble activities 1016 3,016 2,973 Total Ineomlng re#ourees 39J79 39079 39,711 Charltable aetlvltks Church activities Premises related cosl 31060 31 34289 Totsl eharltsble expeDdlture 31 31J60 34,289 Governan¢¢ cosls 150 150 150 Total rewurcej expended 31010 32,010 34,439 Net surplus for the yearl Net movement ID funds 3,272 Fund balan¢es at l April 2024 14UiO 515 149J25 144.053 Fund baJanc¢s at 31 M8r¢h 2025 Adjustment Re Balance Sheet IW79 515 157,194 149,325 17 Fundbalan¢es at 31 March 2025 Final J56th79 515 157.194 149J2S
vicroR KNTECOSTAL C CH OD BALANCE SHEET AS AT 31 MARCH 2025 21)25 Flxed assets Tangible assets 27S1JOO 275,000 Current a89¢ts Debtors Inv¢5tsnents C&8h at Bank and in Hand 12 13 13 3J14 3,271 15,073 7,547 18J87 10,818 Credltors: amounts falllng due wlthln One year 14 (650) (650) Net current assets 17,737 10,168 Totsl auets less current Ilabllltl 292,737 285.168 Cr¢dllors: amounts falllng due In more than One year 15 (13S543) (135,843) Net as*ts 157,194 149,325 Income funds Reserves BIF fimds Unrestricted funds Revaluation Reserve 24J26 7,869 124.999 19.054 5272 124,999 17 157,194 149.325 Appmed by th¢ Trustees on ... . Chairnian aniel Severin Page 9
vicroRY PENTECOSTAL CHURCH OF GOD NOTES TO TIIE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Accountillg Policies Ba$ls of preparntion The a¢¢ounts have been wepored in accordance with applicable accounling standards the Statement of Recommended Practtc4 -AcuMmting and Rewting by Charit1-. issued in March 2005 and The Charities Act 2011. Incomlng resour¢¢J Income including that gifted under the Gift Aid Scheme is tgken into account when received by the Charity or notified to us by Inland Revenue. Income T¢¢eived in ¢ircumstances where a claim for repayrnent of tsx has been or will be rnade to the Inland Revenue is shown net with tsx recoverable shown geparately. Any amounts of tax reclaimed and notified but not yet received from H M Revenue & Custow 15 shown within the Charity's debtots. Interest and rental inwme are tsken inlo account when receivable. IJ Resources expended Expenditure is taken into account when incuTred by the Charity regardless of when pyment is made and 18 allocated to the appropriate beading in the Accounts. Grants and donations payable are taken into a¢Unt at the earlier of when they are paid or become constructive obligations of the Charity. Tanglble fixed asxts and depreelA¢Ioo Tangible assets other than freehold property stsied at cfjst or valualion less depreciation. Depreciation is provided at rates caI¢ulated to writ¢ off the cost or valuation less estimated residual value of each asset over its expected us¢ful life. as follows:. Fixtures, fittings & equipment Motor vehicles Computer & Other equipment Io-25%0n $t 25V• on reducing banCe 33.33% on cost Investments Cumt asset investments are slated at market value. Aeeumulated funds RtrIcted fimds are subjert to specific ndItionS by donors as to how they be used. The puwes and uses of the restri¢t¢d funds are set out in the notes to the a¢¢ounts. Commltments for tIre expendltUT¢ Other than norn)al commitments under ¢ontra¢ts of employmen( there are cA)ntraCtU obligations to futu expenditure at the balance sheet date. Where th tru#ees have authori8ed expenditure. which is not kgally enfor¢eable or become consiru¢tive obligatiM4 amounts are set aside into funds designated for the purpose. Page io
vi ORY PENT TALC CHOF THE ACC FOR THE YEAR ENDED 31 MARCH 2025 Donatlon5 and legacies 2025 2024 Donations and gifts Premises Renovation Fundrnising 20J85 20J85 20J85 20,385 Rental and Investment Income 2025 2024 Rental income Interest received + Other Inc Insuran¢e Claim 14.820 305 14,120 174 15,125 16,353 Ineomlng resourc from eharltabk aetivities 2025 2024 Gift Aid tax recovered Conference hjcome 3,016 2,973 Total re50vrees expended Other eo Grant Fundln Total Total Charltsble aetlvltl hurch ac Activtties undertaken directly Donations and gifts Support costs 19060 22389 22289 12,1100 12,0011 12,000 31 160 31,860 34289 Costs of Inv ises lrnprovements to Premises Spend 31 31,860 34289 Governance costs 150 150 150 32,010 3lOIO 34.439 Governance costs in¢ludes Independent Examiner fee. Pagell
vIcroRY PEIRCoSTAL CHURCH OF GOD NOTES TO THE ACCOUNTS R THE YEAR ENDED 31 MARCH 2025 Actlvlties undertaken dlr¢¢tly 2025 2024 Other costs relating to chllh activities cornprise: . P&storal fees and expenses Printing & Ststionary Light and heat General Expenses Telephone & Computer Charges Motor expens Equiprnent Hirefftwthase Flowers Misc Items Professional Fees & Other Exp Oncludes Premises hire below) Bank Charges 3,600 153 3705 6,653 1892 1,710 1,184 3,600 273 2883 9.852 1.646 1.447 1,597 867 124 19,860 21289 Other costs relating to Emproving Building Premises Hire Professional Fees Architect Fees Building Control Donatlons & Clfts (Ineluded In Ceneral Exp) 2025 2024 Gifts: ArtiSL Preacher4 Musicians et¢ Grants to individuals 32 230 32 230 Page 12
vi ENTEC AL FGOD NOTES TO THE Accou R THE YEAR ED CH 2025 Support eosts 2025 2024 Administrative expenses Repair5 Staff costs Depreciation 12,000 12.000 11000 12.000 Trustees The following trustees I my persons Conn with them) rK¢ived either fees or remuneralion or expenses or love gifts excluding mileage during th¢ year for P&8tornl or ProfessionaVAdministrative services to the chur¢h: PAB Services £15.600 (C(XUK to P¢ter BNrx) 10. Employees Number of employe The avernge monthly number of employees durin8 the year was:. 2025 Number 2024 Number Administrallon There were no employees whose annual emoluments were £60,000 or more. Tanglble flxed Ag8¢ts Flstsires9 tlttlngg & 11. Land and uildin Motor vehi Cost or valuallon At l April 2024 Additions Disposals 275.OlXI 1057 276,857 At 31 MAreh 2025 27S( 1,857 276,857 Depreclatlon At l April 2024 Charge for the year Eliminated on disposal 1,857 Al 31 March 2025 iJ57 1.857 Net book value At 31 March 2024 27SOIKI 27SIII)O At 31 March 2025 27SOOO 275,000 Page 13
CTORY PENTECOSTAL CHURCH OF GOD NOTES TO THE Accouwrs R THE YEAR ENDED 3] MARCH 2 12. Debtors 2025 2024 Income Tax Recoverable Other Debtors Prepayments and Accrued Income 3,016 298 2,973 298 3J14 3271 13. Current a$8et Invutments These cornprf8e short terni deposits. Credltorj: amounts falllng due wlthln one year 2025 2024 Property loans Other Creditors Accruals A¢¢rued AdMInpenseS 50 600 50 600 650 650 Credltorn: amounts falllng due In more tban one year 2025 2024 Loans re Improvement to buildings 13S543 149.418 135J43 149,418 16. Reslrlcted funds The income fimds of the Charity include restricted funds comprising the following unexpended banceS of donations and grants held on trust for the specific Purpose of meeting the costs of aequisition of land and buildings and other capital expenditure:. Movement In fund$ IneomlnE Resources Balance at Balanee at Buildin8 and capital expenditure fimd soo 15 515 Capitslised Expenditure Re Flat 500 Is 515 Page 14
cr Y PENTECOSTAL CH FGOD NOTES TO THE ACC UNTS FOR THE YEAR ENDED 31 MARCH 2 17. Analysis of net assets between funds Unrestrieted Restricted funds Total Fund balances at 31 March 2025 are represented by:_ Tangible fixed ass¢ts CuTTent assets Creditors: amounts falling due within one year Creditors: amounts falling due in more than one year 275.000 18J87 (650) 275.000 18.387 (650) (135,543) (135,543) 292,737 (13S543) 157,194 Unrestricted funds Reslrlcted fund Unrealised gains included above: On tangibje fixed assets 124,999 124.999 124,999 124.999 Reconciliation of movements in unrea]ised gains Unrealised gains at l April 2024 Revaluation in year 124,999 124.999 Unrealised gains at 31 March 2025 124.999 124,999 i& Cash Flow Ststemeot Opening Banklcath Balanc¢ Increasd{Decreas¢) in Creditors W.l.P Fixed Asset P&L Loss (Increase in Debtors Closing Banklcaslj Balance 7J47 (300) 7.869 43 Page IS