CHARITY REGISTRATION NUMBER: 1173683 Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Unaudited Financial Statements 31 March 2025 Thom son Jones Business Solutions Ltd 2 Heap Bridge Bury BL9 7HR
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements 10
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Trustees. Annual Report Year ended 31 March 2025 The Trustees present their report and financial statement for the year ending 31st March 2025. This report is presented in accordance with Ihe Statement of Recommended Practice. "Accounting and Reporting by Charities" (SORP), issued in March 2005. The Charity is currently a Charitable Incorporated Organisation. It was registered on the 5th of July 2017 as an affiliate of the Bethel United Church of Jesus Christ (Apostolic) UK. It is currently an independent member of the Bethel United Church of Jesus Christ (Apostolic) family of churches, which pursues similar aims and signposts local beneficiaries to our services. Referenco and adminlstratlve detalls Rogl8t•rnd charlty name Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Charlty rnglstratlon number 1173683 Prln¢lpal office 393 Claremont Road Manchester M14 7PA The tru8tee8 Davld Miller {Chair) Desmond Miller (Treasurer) Iran Beckford (Committee Member) Ophelia Smith {Committee Member) Indepondent examlnor Simon Gretton-watson ACA Thompson Jones Business Solution Ltd 2 Heap Bridge Bury BL9 7HR Banker8 Lloyds Bank 42-46 Market Street Deansgate Manchester M1 1PW
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Trustees. Annual Report (contlnuad) Year ended 31 March 2025 Statement of Trustees" rosponsibilities The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: Select suitable accounting policies 2nd apply them consistently Observe Ihe methods and principles of the Charities SORP 2005., Make judgements and accounting estimates that are reasonable and prudent State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,- and Prepare the financial statements on th8 going concern basis unless it is inappropriate to do so. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure Ihat the financial statements comply with the Charilies Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventlon of fraud and other irregularities. Structuro, gov•rnanco, and managemant The affairs of the charity are managed by the Trustees. There must be at least three trustees. Members or Trustees may appoint new Trustees at any time. Decisions are made by a simple majority of votes at a meeting of Trustees or by resolution in writing or in electronic form and agreed upon by all Trustees. The induction of Trustees is overseen by the Chair. The day-to-d8y management of the charity's affairs is delegated to the Chair, David Miller. The members of the charity are Individuals, corporate bodies, or representatives of an Organisation that are not incorporated, who undertake to act in good faith to further the purposes of the charity.
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Trustees. Annual Report (¢onllnued) Year ended 31 March 2025 Objectives and activitios To advance the Christian religion in accordance with the Christian faith, primarily but not exdusively with localities of the Church and the surrounding neighbourhood. To provide facilities for education. recreation, and other leisure-time occupation for the benefit of the community in the interests of social welfare and with the objectof improving the conditions of life of the said community. Enhance the religious principles in accordance with the Christian beliefthat God may be exalted, worshipped, and proclaimed in His glory and in accordance with the Tenets of Worship in relation to discipline, rituals, wedding ceremonies, blessings, funerals and other religious rites. To provide a place of worship for all who wish to attend. Engage in missionary work and pastoral work and the training of workers, both men and women. to teach the Tenets of Worship wherever there shall be found people who wish to worship in accordance with those Tenets. Visit and comfort the sick and do other outreach work wthin the wider community. Promote the advancement of the Christian religion through teaching, praise, and worship etc. The church has a strong community ethos and recognises it has a role in helping to tackle some of the more severe social problems within our society. We strongly believe that our mission within communities is to provide support and help where needed. We are active in religious snd community education, local outreach, and community activities such as visitations and fellowship groups {Men, Women, Adult and Youth ministries). To organise retreats for all ages, soclal events such as Christmas meals, picnics, and barbeques, etc., that we advertise to the whole community. To promote social cohesion. we encourage inter-racefinter-faith exchanges wilhin the community. Set up a Hardship Fundtwelfare Fund.
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Trustees. Annual Report (contlnuedj Year ended 31 March 2025 Achievements and perfomian¢• Church attendance All are welcome to attend our regular services. We continue to operate as a hybrid of online and in- person services, with our services held in the church and simultaneously broadcast online. This has proven to be important for those members of the church who, for various reasons, cannot attend in person. Some members continue to access our services even though away from the cily. Revlew of the year The full Committee met during the year with an average level of attendance of 90 per cent. Worshlp and Prayer Bethel United Church ofJesus Christ (Apostolic), Manchester, is 8nthusiastic to offer a range of services during the week and throughout the year. These are open to the local community, who find them both beneficial 2nd spiritually fulfilling. We also aim to provide a quiet, intim8te, and reflective environment for worship in our sanctuary, with people who are unable to attend due to illness or other circumstances being able to log in online. We continually monitor and maintain our systems to enable online broadcasts. Opportunities are provided for people of all ages to engage in interactive worship. Our adult, young people and children groups continue to provide support. Our national church has a daily prayer call, which is open to all. We provide support for this and lead the call. Our district and national meetings provide an opportunity for members to fellowship with members from our sister churches across the UK. We support the church members in iravelling to attend these events. We have held fellowship services and events for our members 8nd families, which this year have been funded by the church. As well as our regular servlces, we enable the local community to celebrate and give God thanks throughout life's journey. Through water baptism, we give God thanks for the gift of life,. in marriage, public vows are exchanged with God's blessing and through funeral services, friends and families express their grief and celebrate the life which is now complete in this world and to commend the person into God's keeping. The church building is situated at 393 Claremont Road, Manchester, M14 7PA. Our seNices and events are open to the local community. The church welcomes and rec8iv8s requests for prayer from f8mili8S and individuals. These have been a Sour of much-needed support and comfort to families. The church clergy and OffirS where requested will by arrangement attend homes within Ihe community for private prayer and to give support. Pastoral Care We engage with and actively support families and individuals by way of confidential meetings and advice. Where visits are required, the church will do its best to facilitate these. We do our best to support families and individuals who need help and advice. Misslon and Evangellsm Helping those in need is a demonstration of our faith. Evangelism is an important part of our faith, and all members are encouraged to contribute in this area of our mission.
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Trustees. Annual Report (contlnued) Year ended 31 March 2025 Churches Together We have good working relationship with local churches and Faith Groups. We are open to collaboration where this is in line with our doctrinal principles. Women's Department Organised monthly women's service for the church and community. Organised women's group meetings. Contacting the sick in their homes and also those hospitalised. Providing support for elderly brethren who live alone in the community. Supported a district meeting led by the women and for the church, Provide a communication and support network for the sisters within the church. which is open to the community at the discretion of our team leaders. Brotherhood Dopartrnent Organised a monthly men's service for the church and community. Provide a communication and support network for all brothers within the church, which is open to Ihe community. Provided leadership for the church's national men's department. Also arranged the national annual men's conference. Held a fellowship evenl for all brothers wlthln the church and thelr famllles. Youth Department Organised a monthly young people service for the church and community. Organised meetings for the young people of the church. Provided support for students who visit the church and are studying at University in Manchester. Provided 8 network for young people to interact and engage in activilies with thelr peers In other national churches. Provided a network for the young people to interact and engage in activities with their peers in other district 3 churches. Organised fellowship events for the young people. Muslclans Department Organised a praise and worship team. Provided a team of musicians who serve at our services and gatherings. Provided opportunities for young men and women to learn new skills on musical instruments. Provided musical content for the church's meelings. Chrlstlan Educatlon and Tralnlng The church provides opportunities for those with appropriate skills and calling to be developed as teachers and departm8nt support workers within the Christian Education Department. Organised weekly classes for wide range of age groups. These dasses are open to the membership and community, Organised online activities for the children, these included both social and religious activities.
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Trustees. Annual Report (continued) Year ended 31 March 2025 Financlal revlew In the year ended 31 March 2025 total receipts on ordinary unrestricted funds were £173,826 (2024 £177,932) and are detailed in the financial statements. £77,805 {2024 £57,072) was spent to provide the Christian ministry. giving a net ministry surplus of £96,021 (2024 £120,860) for the year. Reserves policy The Trustees review the policy on reserves and set targets at least once per annum with reference to the guidance and terminology published by the Charity Commission. The policy is also reviewed when warranted by changes in risk assessment or business plans. The review includes unrestricted. designated funds and tangible fixed assets. Transfers to and from funds are authorised by the Trustees acting as a whole. Risk management The ethos of Bethel United Church of Jesus Christ {ApostoliG) Manchester is never to carry out any actionlventure which will jeopardise the assets of the charity that have been gathered over many years. The charity is not risk averse, but decidedly cautious. The trustees have examined the major risks which the charity is exposed to and are satisfied those systems are in place to mitigate exposure to the major risks. The trustees, annual report was approved on November 2025 and signed on behalf of the board of trustees by: Davld C Mlller- Chalr November 2025 Mrs Oph•lSa Smlth - Trustee November 2025
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Independent Examiner's Report to the Trustees of Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Bethel United Church of Jesus Christ (Apostolic) Manchesler CIO ('the charity,) for the year ended 31 March 2025. Responsibilities and ba818 of report As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements 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)Ib) of the Act. Indopendent examinor'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: accounting records were not kept in respect of the charlty as required by sectlon 130 of the the financial statements do not accord with those records., or the financial statements do not Comply with the applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulation5 2008 other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independenl examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. 1311112025 Slmon Gretton.Watson ACA Thompson Jones Business Solutlon Ltd Independent Examlner 2 Heap Brldge Bury BL9 7HR November 2025
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Statement of Financial Activities Year ended 31 March 2025 2025 2024 Unrostrlctad Funds Total Funds Total Funds Notes Income and endowments Donations and legacies Cxher charitable actimties In*slmenl income 129,368 8,076 36,382 129,368 8,076 36,382 133,328 35,559 Total Income 173,826 173,826 177,932 Expendlture E>p8nditur8 on charltable aCtieS 77,805 77,805 57,072 Total oxpondltufe 77,805 77,805 57,072 N8t IncoThl(expendlture) and Net movomont In funds 96,021 96,021 120,880 Reconclllatlon of fund8 Total funds brought forward 1,795,352 1,795,352 1,674,492 Total fvnds carrled forward 1,891,373 1,891,373 1,795,352 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 10 to 16 forni part of these flnancial statemonts.
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Statement of Financial Position 31 March 2025 Notes 2025 2024 Flxed assets Tangible fixed assets 13 803,746 802,160 Current assets Cash at bank arKI in hand 1.088,799 994,418 Creditors: armunts falling due wth in one year 14 (1,172) (1,226) Net current assets 1,087,627 993,192 Total ass•ts te88 current Ilablliti 1,891,373 1,795,352 Net assets 1,891,373 1,795,352 Funds of the charlty Unrestrlcted funds 15 1,891,373 1,795,352 Total charlty funds 1,891,373 1,795,352 These financial statements were approved by the board of trustees and authorised for issue on November 2025 and are signed on behalf of the board by: Desmond Mlller Trust•a The notes on pagos 10 to 16 forn? part of these financial statements.
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notes to the Financial Statements Year ended 31 March 2025 General infonnation The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 393 Claremont Road, Manchester, M14 7PA. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. Accounting policles Ba81s of preparatlon The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and Siabilities and investrnent properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Golng concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptlons The entity satisfie5 the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102.. (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. Judgements and key Sources of gstlmatlon uncortalnty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reporled. These estimates and judgements are continually reviewed and are based on experien and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Fund a¢countlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future projecl or commitment. Restricted funds are subjected to restrictions on th8ir expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes.. restricted income funds or endowment funds. 10-
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notes to the Financlal Ststements (contlnued) Year ended 31 March 2025 Accounting policies (Gontlnued) Incoming resourc All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income.. income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is messured at the fair value of the goods unless this is impractical to measure lIablY, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if Ihe value can be reliably measured. No amounts sre includ8d for the contribution of general volunteers. R080urc88 expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: expenditure on raising funds includes the costs of all fundraislng activities, events, non-charitable trading activities, and the sale of donated goods, expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charilable aims for the benefit of its beneficiaries, including those sUPPOrt costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure Includes 811 expenditure that is neither related to raising funds for the charlty nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflectsng the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglble assets Tangible assets are initially recorded at cost, and subsequently ststed at cost less any accumulated depreciats'on and imp8irment losses. Any tangible assets carried at revalued amounts are recorded at Ihe fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revalualion, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the slatement of financial activities. 11
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Accounting policies (contlnued) Dopreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fixtures and fittings 200/0 reducing balance Impalrment of flxed assets A review for Indicators of impairment is carried out at each reporling date, with the recoverable 8mount being estimated where such indicators exist. Where Ihe carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date, For the purposes of impairment testing, when il is not possible lo estimate the recoverable amount of an individual asset, an éstimatè is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are asslgned to those units. Flnanclal Instruments A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable Includlng any related transaction costs, unless the arrangement constitutes a financing transacts'on, where It is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Donatlons and legacies Unrestricted Funds Total Funds 2025 Unrestrlcted Funds Total Funds 2024 Glfts &'fts from services and meeb'ngs 129,368 129,368 133,328 129,368 129,368 133,328 12-
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Other charltable activlties Unrestrlcted Funds Total Funds 2025 Unrestricted Funds Total Funds 2024 Brethren Sunday School Book National Conmxation Fees Cther Inco District Meeting Fees Fundraising & Scholorship Fund 193 2,175 193 2,175 2,446 1.955 1,307 328 1,115 3.734 2,435 1,433 328 1,115 3,734 2,435 1,433 1,955 1,307 8,076 8,076 9,045 9,045 Investment Income Unrestrlcted Funds Total Fund8 2025 Unra8trlctad Funds Total Fund8 2024 Incom8 from InSment Properties Incom from Cash InsMent 22,533 13,849 22,533 13,849 24,917 10,642 24,917 10,642 36,382 36,382 35,559 35,559 Expendlture on charltable actlvltles by fund type Unrestrlcted Total Funds Funds 2025 Unrèstricted Funds Total Funds 2024 Church Costs Property Costs Support Costs 7,927 4,820 65,058 7,927 4,820 65,058 10.026 4,565 42,481 10,026 4,565 42,481 77,805 77,805 57,072 57,072 Expendlture on charltable a¢tlvities by activity type Activities undertaken Support dlrectly costs Total Funds 2025 Total Funds 2024 Church Costs Property Costs Support Costs 7,927 4,820 63.966 71.893 4.820 1,092 51,499 4,565 1,008 1.092 12,747 65,058 77,805 57,072 -13-
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notes to the Flnancial Statements {contlnued) Year ended 31 March 2025 Analysis of support ¢osts Unrestricted Funds Total Funds 2025 Total Funds 2024 Prerrises ComnJnic8tions IT General Office GOrnanCe Costs Sur)dry tional Conwxation Fees Depreciation Loss on disposal of tangible fixed assets 25,659 1,326 5,392 1,092 22,779 25,659 1,326 5,392 1,092 22.779 3.430 4,537 12,541 1.243 4,509 1,008 18,260 4,537 4,140 65,058 65,058 42,481 10. Net Income 2025 2024 IrLOn is stated after chargiro/(credits'ng): Depreciation on Tangiable Fixed Assets 4,537 4,140 11. Independent examlnatlon fees 2025 2024 Fees payabl8 to the Indèpendent examlner for: Independent eMination of financial statements 1,092 1,008 12. Trustee remuneratlon and expenses The charity trustees were not paid or received any other benefits from employment with the charity in the year, neither were they reimbursed 8xpenses during the year. 14-
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notes to the Financial Statements (continued) Year ended 31 March 2025 13. Tanglble fixed assets Freehold Property Fixtures and ffttlngs Total Cost At 01 April 2024 Addib'ons Disposals 785,600 64,279 6,966 (4,018) 849.879 6,966 (4,018) At 31 March 2025 785,600 67.227 852,827 Depreciatlon At 01 April 2024 Charge for year Disposals 47,719 4,537 (3,175) 47,719 4,537 {3,175) At 31 March 2025 49,081 49,081 Carrylng amount At 31 March 2025 785,600 18,146 803,746 At 31 March 2024 785,600 16.560 802,160 14. Credltorn: amounts falllng due wlthln one year 2025 2024 Trade Creditors Accruals and deferred income 80 1.092 218 1,008 1,172 1,226 15-
Bethel United Church of Jesus Christ (Apostolic) Manchester CIO Notss to the Financlal Statements (contlnued) Year ended 31 March 2025 15. Analysls of charitable funds Unrestricted funds At 1-Apr-2024 At 31-Mar-2025 Income Expendlture Transfers General funds Church Building Maintenance FurKJ 1,610,740 173,826 (77,805) 1,706,761 184.612 184,612 1,795,352 173,826 {77,805) 1,891,373 At 1-Apr-2023 At 31-Mar-2024 Income Expendlture Transfor$ General funds Church Building Maintenance Fund 1,489,880 177,932 (57,072) 1,610,740 184,612 184,612 1,674,492 177,932 (57,072) 1,795,352 This year the Church has allocated monies to a designated fund for the planned future maintenance of the church building and grounds. 16. Analy818 of net assets between funds Unrestricted Funds Total Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year 803,746 1,088,799 (1,172) 803,746 1.088,799 (1,172) Net assets 1,891,373 1,891,373 Unrestrlcted Fund8 Total Funds 2024 Tangib fixed assets Current assets Creditors ths than 1 year 802,160 994,418 (1,226) 802,160 994.418 (1,226) Net assets 1,795,352 1,795,352 16