REGISTERED COMPANY NUMBER: CEO11670 (England and Wales) REGISTERED CHARifY NUMBER: 1175269 TRUSTEES. REPORT AND UNAUDITED FINANCtAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR NEW LIFE CHURCH NEW MILTON Terence L Smith & Co Chartered Accountant5 38a Station Road New Milton Hampshire BH25 6JX NEW LIFE CHURCH NEW MILTON CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 Page Reference and Adminlstrative Dgtails Trustees. Report Independent Examinerfs Report staternent of Flnanclal Activlties Balance Sheet 10 Cash Flow Ststement 11 Notes to the Cash Flow Statement 12 Notes to the Financial Statements 13 10 20 NEW LIFE CHURCH NEW MILTON REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 March 2025 TRUSTEES Dr N Simmons I￿signed 4.9.251 MCPage GMBird S Robinson (resigned 8.5.251 K P Cussen (appointed 1.8.251 S Opoku lappointed 1.8.251 REGISTERED OFFICE New Life Christian Centre 34 Gore Road New Milton Hampshire BH25 6RZ REGISTERED COMPANY NUMBER CE011670 (England and Wales) REGISTERED CHARITY NUMBER 1175269 INDEPENDENT EXAMINER Terence L Smith & Co Chartered Accountants 38a Station Road New Milton Hampshire BH25 6JX BANKERS Lloyds TSB Bank PLC Wallhamslow Bonch PO Box 1000 BX1 1LT Page 1 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011670 TRUSTEES. REPORT for the Year Ended 31 March 2025 The Iruslees who are also directors Df the charity for the purposes of the Companies Act 2006, present their report with the financi81 statements of the charity for the year ended 31 March 2025. The Iruslees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Pracb'ce applicable to charities preparing their accounts in accordance with the Financial Reporb"ng Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTV¥llTIES Objectives and Activities The Objects of the CIO are for the public benefit.. The advancement ol the Christian lailh in New Milton, Hampshire and such other parts of the United Kingdom and the world, in such ways as the trustees may from lime lo lime decide. To relieve persons who are in condition ol need or distress, by means of financial hardship, age, 111 health, disability or such other economic or social disadvantage, in such parts of the United Kingdom and the world, in such ways, as the Iruslees may from time lo lime decide. Page 2 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011670 TRUSTEES. REPORT for tho Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Public bengfit In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. We seek the advancement of the Christian faith for the public benefit by facililaling religious practice. and we seek to relieve persons who are in condition of need las described in the Objects. above), for the publi benefit. Our activities. for the public benefit, were as follows: Large gatherings continued throughout the year, tsking place primarily al the main hall of Arnewood School, the local slate secondary school When Arnewood was not available, we continued lo meet at either Eaglewood Schoo5 (during the Summer Break} or al New Life Chu¥ch Cenlre. Live streaming continued through the year. We carried out regular leaching from the Bible during the year on Sundays, raising awareness and understanding of Christian belief. and training in Christian discipleship. Home groups for Bible study, prayer and fellowship, and prayer meetings, look place throughout the year. Our ownership and maintenance of the New Life Chllstian Centre building continued. We continued lo work in association with the registered charity Christians Against Povety ICAPI. debt advice and support seTvice,' providing free debt help for members of the community. We continued to work in association with the registered charity ACTS 435, providing financial support for everyday items for members of the community. Our pastoral care team continued lo funclion providing practical and spiritual support to individuals in need. We were able lo continue the relief of povety and distress, through 'mercy ministry financial gifts, coordinated by the pastors. The Church continued to support the work of the local food bank, 'Basics Bank,. The church supported mission and outreach work in the local community and overseas, by both human involvement and financial aid. Liz Baslable lour Family and Community Leaderl, with volunteers. continued lo mn a Parent and Toddler group on Monday mornings until August 2024, al NLCC, as a community support and outreach adivity From September 2024 to March 2025 Kalee Rothwell took over this role while Liz 8aslable was on maternity leave. Many of our church members support the work of the charity Samaritan's Purse, through ils annual 'Operalion Christmas Child.; in November 2024 the members packed a good number of shoeboxes with gifts for children in need around the wortd. Achievements The activities described above were the main aclivrties of the charity. Impacts have been seen, at the individual level, in young people and adults professing the Christian faith for the first time, and in established Christians growing in. and living out, their faith. We continue to see our Youth taking an active role in our Sunday service, through hosting, worship leading and preaching. The charity has been active in seeking lo relieve persons who are in condition of need or distres5 linterpreled widely a5 in the charity's objects) and these needs are often of a confidential nature. We believe that in seeking to represent Jesus Christ in our aclivilies, the charity has had a beneficial impact more widely in the community. Page 3 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011670 TRUSTEES. REPORT for the Year Ended 31 March 2025 STRATEGIC REPORT Flnancial review The charity's income comes primarily from regular giving by our church members and attenders, and occasionally from beque515. We CUTrenlly have circa £350k investment with Flag3lone and a smaller amount with Lloyd5 bank (See note below). The end of the financial year of 2025 was also the time when the management of the financial accounts passed from a church member lo an outside firm. This was necessary as we have not been able lo identify an internal resource to manage the accounts, and our current I￿asurer was looking lo step down after many year's service. The money r21sed in the previous year for the new building continues lo be invested using a reputable nveslment platform (Flagstone) that allows the money lo be invested and spread across reputable banks. reviewed on a rolling 3-monlh period. The maximum invested in each bank is £85k, thereby minimising our exposure lo any financial crisis. The trustees are fully aware of the investment decisions, and the strategy has been communicated lo the members of the Church. This is fell to be a low-risk investment decision allowing the Church to earn interest payments whilst awaiting the provision of a building lo allow full Investment. A small number of members have asked lor a return of the monies gifted due to personal changes in circumstan￿5 - we have happily fulfilled these requests. The Gift Aid Small Donations S¢heme continues lo provide gift aid tax for the church. Pollcy on re$grves As in previous years general resetves from giving continue to be held lo cover continuity of activity and for projects. These 'ring fenced, reserves amounting to approximately three months of income1£50kl are held in a ready-access bank account. These are held lo cover major income Sos5 and demands from contractual legal obligations. The Designated Reserve fund was increased to £50k to cover the increase in staff costs in the event of a potential redundancy situation. The Trustees have reviewed the financial accounts and are satisfied that they represent a true and fair view of the current position. Employment and HR Appraisals were conducted with all staff members, and plans pul in place to allow continued professional development. There were no significant sickness issues with staff. Our Family and Community Leader (Liz Bastable) went on Maternity Leave during August, and her role was covered on a temporary basis by Kalee Rothwell until LE returned. Our policies continue lo be reviewed on an annuavbiannual basis to ensure they are updated and relevant. Page 4 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011870 TRUSTEES. REPORT for the Year Ended 31 Mareh 2025 STRATEGIC REPORT Plans for future periods Alms and key objoctives for future periods The Church's aim is to continue to work in our local and wider community, as above. Currently the UK is entering a worsening cost of living crisis, that is likely to be accompanied by increasing levels of stress and distress in society. The Christian gospel message of hope and Iransformalion has never been more relevant for ordinary people and the charity Iruslees, and the church leadership team realise that this is a lime of great opportunity for the charity to advancè ils objectives. Activities plannod to aehieve alms We continued to Iive-stre8m our Sunday morning gatherings during the year, because there is clearty a need for it (both for the housebound, and for interested watchers, wherever in the worlcf they may bel. We continue lo hire the main hall and some classrooms al Arnewood School Ilhe local CoMp￿henslveI for our Sunday morning gatherings This has excellent inlernel access and parking capacity We continue to be encouraged by the significant number of new attenders who are joining us on Sunday mornings at Arnewood. The church continues to support the work of Christians against Poverty ICAPI, locally expressed through debt counselling, 8 job club. and a Life Skills course lin association with Lyminglon Baptist Church). We look to increase the proportion of regular church attenders belonging to home groups, by expanding the number of groups. subject to the availability of group leaders. Currently around 140 of our regular allenders belong lo a small group. The church has a social media presence. with a website and its own Facebook page. 11 continues lo be our policy lo give at least 1 Ook of our income lo supptsrting Christian Mission (in the UK and abroad). As a church we currently give specific support lo missions work in northern Spain, in Azerbaijan and in the Ukraine. New Life Church is a member of the Evangelical Alliance. We are also in Kinelic Ne￿ork. a relab'onal ne￿ork of like-minded thurches in the UK. The Church continues to depend on a team of volunteers who assist the Pasto¢s in carrying out support activities for the Church. These include volunteers assisting in Sunday Schr)ol teaching for chIld￿n Youth activities ori a Sunday and Tuesday Hospitality Teams Technical Support Teams Worship Groups - Transport and Sel Up Teams Horne Groups Stewarding Teams - Welcome Teams Pastoral Support Team Each team has a leader clearty identifi'ed, and they are accountable to the Church leadership for ensuring that the members follow the correct procedures as defined by the Codes of Practice STRUCTURE, GOVERNANCE AND MANAGEMENT Nature of govemlng document New Life Church prior to 2018 related lo New Life Fund, an unincorporated charitable trust, whose Iruslees decided to apply to convert to CIO stslus. New Life Church New Milton CIO was registered by the Charty Commission 20 October 2017. The assets. liabilities and activities of New Lrfe Fund were subsequently transferred to the CIO. New Life Fund and the CIO merged. and New Life Fund was dissolved and removed from the Charities Register. The Iruslees of New Life Fund became the Iruslees of the CIO. The CIO is a Foundation CIO, which is to say that the only voting members are its charity trustees. Page 5 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011670 TRUSTEES, REPORT for the Year Ended 31 March 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Recruitment and appointment of trustees The CIO Constitution slates that apart from the first trustees, every trustee must be appointed by a resolution passed al a properly convened meeting of the spiritual leadership ol New Life Church" (where 'spiritual leadership, means the Elders of the Church). Also. 'in selecting individuals for appointment as charity trustees, the spiritual leadership musl have regard to the skills, knowledge and experience needed for the effective adminislralion of the CIO. Trustees are appointed from among the membership of New Life Church. Kevin Cussen was co-opted onlo the Trustees in December 2024 with a brief of co-ordinating and reporting on the Building Fund project and being finance co-ordinator. Inductlon and training of trustees New trustees would normally be familiar with the practical work of the charity, having been involved in the charity and ils activities prior to appointment. Newly appointed trustees are instructed lo familiarise themselves with Charity Commission guidance for new trustees on its website. The trustees will make available lo a new trustee a copy of the CIO conslilulion, a copy of the CIO'S latest Trustees, annual report and slalemenl of accounts, and copies of the Policies and Procedures of New Life Church. including the safeguarding policy. An enhanced DBS check is required for new trustees. The charity Is organised so that the Iruslees meet regularly to oversee its affairs General The charity has in place all policies mandatory for charities, and In addition a considefftb1e number of nonmandalory ones. We have a process for regular review, mostly annually, lo keep policies up to date. We cornmenced a thorough review and revision of our Safeguarding Poliey during this reporting year, based on official guidance and on advice from the specialist safeguarding charity, Thirtyone.'eight. We performed a safeguarding audit. The trustees in accordance with the NL Conslilulion and Charity regulations have diligently been looking for larger premises due to growth etc. They have pul together a Building Project committee and have engaged in professional services re surveyors, valuers and s01icilors to assist. The climate for properties of good size for NLC and with community and parking are scarce bLtI the Trustees have faith God will provide. NLC Safeguarding.. Acceptance of Safeguarding Annual Report see appendlx 1 NLC Data Protection: kceplance tsf D21a Protection Annual Report see appendix 2 The Iruslees confirm that". al they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales, and bl there were no serious incidents relating to the charity during the year. Financlal Instruments Objectives and policies The charitys activities expose il lo cash flow risk and liquidity risk. The reserve account is there to manage liquidity, and the positive financial balance in our current a¢count is used lo manage our cash flow risk. TRUSTEES. RESPONSIBILITY STATEMENT The trustees (who are also the directors of New Life Church New Milton for the purposes of company lawl are responsible for preparing the Trustees. Report and the financial slalemenls iri accordance with applicable law and Ur¢iled Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Page 6 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011670 TRUSTEES. REPORT for the Year Ended 31 March 2025 TRUSTEES, RESPONSIBILITY STATEMENT- continued Company law requires the trustees to prepare financial statements for each financial year. Under that law. the Iruslees have elected lo prepare the financial slalemenls in 8ccordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounling Standards and applicable lawl. Under company law the Iruslees musl not approve the financial stslemenls unless they are satisfied that they give a true and fair view ol the slate of affairs of the charitable company and of the incoming resources and application of resources, including the Income and expenditure, of the charitable ¢ompany for that period. In preparing those financial slalements, the Iruslees are required lo select suitable accounting policies and then apply them consislenlly., obseNe the methods and principles in the Charities SORP,. make judgements and eslimales that are reasonable and prudent". prepare the financial statements on Ihe going concern basis unless il is inappropriate to presume that the charitable company will continue In business. The trustees are respon51ble for keeping piopeT accounting records which disclose with reasonable accuracy al any lime the financial position of the charitable company and to enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the PTevenlion and detection of fraud and other irregularitie5. Trustees. report, incorporating a strategic report, approved by order of the board of trustees, as the company dire¢lors, on 4 December 2025 and signed on the board's behalf by.. M C Page- Trustee Page 7 Appendix 1 Safeguarding Report Yr Ending March 2025 Since coming out of lockdown in 2020121 New Life Church continues to strengthen our Safeguarding Policy and Processes. A review of Safeguarding was required as the ministries in the church began to restart and restart with new volunteers and more need in the community. A Teview of Safeguarding Policy was commenced August 2021 and completed May 2022 Safer Recruitment commenced September 2021 CPD NSPCC Safeguarding training commenced January 2021 for all workers face to face regularly with youth or vulnerable adults Safeguarding brochure training provided for volunteers not in dirert regular contact with youth or vulnerable adults Codes of Practice established for various ministrie5 All the above dovetailed into the Charity Commission and church insurance requirements DBS searches new & renewals commenced from October 2020 and continue All Trustees completed "Safeguarding for Trustees. Training cert 2021 15 church workers CPD trained to date 9 currently in training The majority of the incident5 where passed over to Adult Services and incident reports completed and witnessed and ongoing logs Idiariesl maintained where necessary. Mental H•alth Sulclde Attempts Contractl Plan Physlcal Harm Sexual Abus•l All• atlon Pa55ed on Incldents April 2023- to present Police Adult Servlces ril 2022- March 2023 Adult Services x 3 MAPPA x I A rll 2021- March 2022 MAPPA Probation Servl¢es ril 2020- March 2021 April 2019- March 2020 31..8 Police All documents with personal dats are encrypted. All incidents are shared at Trustee meetings through out the year, to assist in transparent accountability Slgned: Gillian M Bird NLC Trustee & Saf•guarding Lead Appendix 2 Data Protection Report Yr ending March 2025 A review of New Life Chijrch Data Protertion Policy & Processes was completed in May 2021 The Data Use and Access Act 2025 IDUAAI is imminent in the summer 2025 and the Church'5 Data protection office will be monitoring it and incorporating It where necessary into the Church Data protection Policy and Processes. During this annual year No Data breeches have been reported No Special Access Requests made No data Erasure Requests The Elder responsible for Dats Security- David Morgan has established and monitors a comprehensive data backup system New Life Church continues to widen its use of Chtjrch Suite to hold the main bulk of New Life Church data and to be the main mode of communication with members and adherents If any incidents arose or data requests made these would be shared at Trustee meetings durin9 the year, to assist in transparent accountability. Slgned.. Gillian M Bird NIC Trustee & Data Protection Officer INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW LIFE CHURCH NEW MILTON Independent examlner's report to thè trustees of New Life Church New Milton I'the Company'l I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of rgport A5 the charity's trustees of the Company land also ils directors for the purposes of company lawl you are responsible for the p￿paratiOn of the accounts in accordance with the requirements of the Companies Act 20061'lhe 2006 Act'l. Having satisfied myself that the accounts of the Company are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as Carried out under Section 145 of the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Independent examlnefs statement I have completed my examination. I confirm that no mallers have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 20C Act., or the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not 8 matter considered as part of an independent examination". or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable lo charities preparing their accounts irs accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10211 I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Terence L Smith The Institute of Chartered Aceountanls of Scotland Terence L Smith & Co Chartered Accountants 38? Station Road New Milton Hampshire BH25 6JX 4 December 2025 Page 8 NEW LIFE CHURCH NEW MILTON TATEMENT OF FINANCIAL ACTIVITIES for the Year Endgd 31 March 2025 2025 Tot81 funds 2024 Total funds Unreslricled Restricted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 205,568 19,3791 196,189 519,225 Investment income 1,123 12.675 13,798 6,802 Totsl 206,691 3,296 209,987 526,027 EXPENDITURE ON Charitable activities Charitable activites 200,994 6,963 207,957 206,376 NET INCOMEI{EXPENDITUREI 5,697 {3,667) 2,030 319,651 RECONCILIATION OF FUNDS Total funds brought forward 146.242 376,330 522,572 202,921 TOTAL FUNDS CARRIED FORWARD 151,939 372,663 524,602 522,572 The notes form part of these financial statements Page 9 NEW LIFE CHURCH NEW MILTON REGISTERED NUMBER: CE011670 BALANCE SHEET 31 March 2025 2025 Total funds 2024 Total funds Unreslricled Reslricled fund fund Notes FIXED ASSETS Tangible assets 10 16,975 58,805 75,780 79,140 CURRENT ASSETS Debtors Cash at bank and in hand 11 9,848 130,113 9,848 443,971 15,376 433,466 313,858 139,961 313,858 453,819 448,842 CREDITORS Amounts falling due within one year 12 14,9971 {4.9971 15,4101 NET CURRENT ASSETS 134,964 313,858 448,822 443,432 TOTAL ASSETS LESS CURRENT LIABILITIES 151,939 372.663 524,602 522,572 NET ASSETS 151,939 372.663 524,602 522,572 FUNDS Unrestricted funds Reslricled funds 14 151,939 372.663 146,242 376,330 TOTAL FUNDS 524,602 522,572 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of ils financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps accounting records that Comply with Sections 386 and 387 of the Companies Act 2006 and preparing firnancial slalemenls which give a true and fair view ot the slate of affairs of the charitable ¢ompany as al the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial stalemenls, so faf as applicable lo the charitable company. Ibl The financial statements were approved by the Board of Trustees and authortsed for issue on 4 December 2025 and were signed on ils behalf by. M C Page- Trustee The notes form part of these financial statements Page 10 NEW LIFE CHURCH NEW MILTON CASH FLOW STATEMENT for the Year Ended 31 March 2025 2025 2024 Notes ash flows from operating actlvStle8 Cash generated from operations 10,967 317,636 Net cash provided by operating a¢livilies 10,967 317,636 Cash flows from investlng actlvltles Purchase of tangible fixed assets 14621 11,8061 Net cash used in investing activities 14621 11,8061 Change In cash and cash equivalents In the reporting pgriod Cash and cash equivalent8 at the beglnnlng of the reporting period 10,505 315,830 433,466 117,636 Cash and cash equivalents at the end of the reporting period 443,971 433.486 The notes form part of these financial stslements Page11 NEW LIFE CHURCH NEW MILTON NOTES TO THE CASH FLOW STATEMENT forthe Year Ended 31 March 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for thè Teportlng perlod las per the Statement of Financial Actlvltiesl Adjustments for.. Depreciation charges Decreasel{increasel in debtors IDecreasellincrease in creditors 2,030 319.651 3,821 5,529 1413) 4,276 18,8641 2,573 Ngt cash provided by operatlons 10,967 317,636 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.24 Cash flow Al 31.3.25 Net cash Cash at bank and in hand 433,466 10,505 443.971 433.466 10,505 443.971 Total 433.4S6 10.505 443,971 The notes form part of these financial statements Page 12 NEW LIFE CHURCH NEVV MILTON NOTES TO THE FINANCIAL STATEMENTS for thg Year Ended 31 Mar¢h 2025 ACCOUNTING POLICIES Basls of preparing the flnanclal statements The financial statements of the charilable company, which is a public benefit entity under FRS 102, have been prepared in accorcsance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities.. Slalemenl of Recommended Pfaclice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191., Financial Reporting Stsndard 102 The Financial Reporting Standard applicable the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost conventson. There are no material uncertainties about the charity's ability to continue as 2 going concern. Income All incorne 15 recognised in the Slalement of Financial Activities once the charity has entitlement to the funds, il is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure. il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be meaSU￿d reliably. Expenditure is accounted lor on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated lo a¢livitie$ on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided al the following annual rates in order lo write off each asset over ils estimated useful life. Freehold property Fixtures and fittings 2Pk on cost 150fi on reducing balance Individual fixed assets costing £250.00 or more are initially recorded at cost, less any sijbsequent accumulated depreciation and subsequent accumulated impairment Sosses. Taxation The charity is exempt from corporation lax on ils charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Reslriclions arise when specified by the donor or when fund5 are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes lo the financial statements. Hlre purchase and leaslng commltments Rentals paid under operating leases are charged lo the Statement of Financial Activities on o straight line basis over the period of the lease. Penslon costs and other post-retlrement benefits The charitable company operates a defined contribution pension scheme. Contributions payable lo the charitable companls pension scheme are Charged to the Statement of Financial Activities in the period to which they relate. Page 13 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Financlal Instruments The charity only enters into basic financial instrument transactions that result in the recognition ol financial assets and liabilities and include trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties. Financial as5els are measured at cost and amortised cost are assessed at the end of each repo￿ng period for objective evidence of impairment. If objective evidence of impairment is found, an impaim)enl loss Is recognised in the income statement. Basic financial liabilities are initially measured at transaction price and subsequently measured al amorts'sed cost, being the transaction price less any amounts sellled. Employment benefits The costs of short-lerm employee benefits are recognised as a liability 8nd an expense, unless those osls are required lo be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's se¢vices are received. Termination benefits are recognised immediately as an expense when the Cornpany is demonstrably committed to terminate the employment of 8n employee or to provide termination benefits. Provlslons Provisions li.e. liabilities of uncertain timing or amount) are recognised when there is an obligation al the reporting date as a result of a past event, il is probable that economic benefit will be transferred lo settle the obligation and the amount of the obligation can be estimated reliably. DONATIONS AND LEGACIES Unreslrieted Restricted fund fund Total 2025 Totsl 2024 Mission and Ministry Donations and gift5 Offertory Gift Aid reclaimed 4,720 155,537 18,652 26 659 205 568 4,720 146,849 20,434 24 186 196 189 2.766 330,098 101,285 18,6881 1,782 519225 INVESTMENT INCOME 2025 2024 Interest receivable 13,798 6,802 Page 14 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 Ma￿h 2025 CHARITABLE ACTIVITIES COSTS Support costs Isee note 51 Direct Costs Totals Charitable aclivites 156,249 51,708 207,957 SUPPORT COSTS Establishment Govemance costs costs Finance Totals Charitable activiles 595 47,780 3,333 51,708 NET INCOMEIIEXPENDITUREI Net incomellexpendilurel is stated after chargingllcrediling}.' 2025 2024 Depreciation - owned assets Hire of plant and machinery 3,822 4,275 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees, remuneration or other benefits for the year ended 31 MaTch 2025 nor for the year ended 31 March 2024. Trustoes. expenses There were no Iruslees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 Mareh 2024. STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 105,484 4,859 11,313 104,594 4,518 10.459 121,656 119,571 The average monlhty number of employees during the year was as follows., 2025 2024 Employees No employees ￿eeNed emoluments in excess of £60,000. Page 15 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- continuod for th¢ Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled Restricted fund fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 198,072 321,153 519,225 Investment income 6,802 6.802 Total 204,874 321.153 526.027 EXPENDITURE ON Charltable activities Charitable acliviles 198,092 8,284 206,376 NET INCOME 6,782 312,869 319,651 RECONCILIATION OF FUNDS Total funds brought forward 139,460 63.461 202,921 TOTAL FUNDS CARRIED FORWARD 146,242 376.330 522,572 10. TANGIBLE FIXED ASSETS Fixtures and fittings Freehold property Totals COST At 1 April 2024 Additions 64,011 40,118 462 104,129 462 At 31 March 2025 64.011 40,580 104,591 DEPRECIATION Al 1 April 2024 Charge for year 4.681 781 20,308 3,041 24,989 3,822 Al 31 March 2025 5,462 23,349 28,811 NET BOOK VALUE Al 31 March 2025 58,549 17,231 75,780 At 31 March 2024 59,330 19,810 79,140 Page 16 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - continued forthe Year Ended 31 Mar¢h 202S 11. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors Prepayments 7,694 2,154 13,408 1,968 9,848 15,376 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Other creditors Accrued expenses 318 487 4,192 1,028 1,453 2,929 4,997 5,410 13. LEASING AGREEMENTS Minimum lease payments under nOn-Can￿lIable operating leases fall due as follows". 2025 2024 Within one year Between one and five years 1,3S3 5,072 6,425 14. MOVEMENT IN FUNDS Nel movement in funds Al 31.3.25 At 1.4.24 Unrestricted funds General fund 146,242 5,697 151,939 Restricted funds Restricted fund 376.330 13,6671 372,663 TOTAL FUNDS 522.572 2,030 524,602 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 206.691 1200,9941 5.697 Restrfcted funds Restricted fund 3,296 16,963) 13,6671 TOTAL FUNDS 209,987 1207,957) 2.030 Page 17 continued.. NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- contlnued for the Year Ended 31 March 2025 14. MOVEMENT IN FUNDS - continued Comparatlves for movgment In funds Nel movement in funds Al 31.3.24 At 1.4.23 Unrestricted funds General fund 139,460 6,782 146,242 Restri¢tgd funds Restricted fund 63.461 312,869 376,330 TOTAL FUNDS 202,921 319,651 522,572 Comparative nel movement in funds, included in the above are as follows.. Incoming ¥esources Resources expended Movement in funds Unrestrictgd funds General fund 204,874 1198,0921 6,782 Restricted funds Restricted fvnd 321,153 18.2841 312,869 TOTAL FUNDS 528.027 1206,3761 319,S51 A current year 12 months and prior year 12 months combined position is as follows.. Nel movement in funds At 31.325 At 14.23 Unrestricted funds General fund 139,460 12,479 151,939 Restricted funds Restsicled fund 63,461 309,202 372,663 TOTAL FUNDS 202,921 321,681 524,602 Page 18 continued.., NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- continued for thg Year Ended 31 March 2025 14. MOVEMENT IN FUNDS - continued A current year 12 months and prior year 12 months Combined nel movement in funds, included in the above are as lollows. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 411,565 1399,0861 12,479 Restrlcted funds Reslricled fund 324,449 115,2471 309,202 TOTAL FUNDS 736,014 1414,3331 321,681 15. CONTINGENT LIABILITIES In 2024 church members contributed £278, 133 towards the potential purchase of new premises. In the unlikely event that no suitable premises are found church members may request a return of the monies. 16. RELATED PARTY DISCLOSURES During the year, the Trustees made donations to the charity totalling £5,33012024 £15, 1221. At the balance sheet date the amount due lolfrom Trustees was £Nil {2024 - £Nill. 17. FUNDS Unrestricted funds Transfers be￿leen funds Al 31 3 25 Incoming ResoLirces resou¥ces expended At 1.4.24 General Unrestricted Income Fund Designated Mercy Ministries Designated Reserve Fund Kingdom Fund 77,461 2¢%,691 1200.994} 110,0001 73,158 18,781 40,000 10,000 78,781 so,000 10,000 10,000 Total Unrestricted funds 146,242 206,691 1200,9941 151.939 Restrlcted funds Building Fund Appeal New Building Fund Appeal Facilitres Fund Operation Centurion Love Gifts for John & Mim Youth groups 57.331 313.839 1,391 316 3,037 416 57.331 310,172 1,391 316 3,037 416 3,296 16,9631 Total restrlcted funds 376,330 3,296 16,9631 372,663 Total funds 522,572 209,987 {207,9571 524,602 The specific purposes for which the funds are lo be applied are as follows.. Page 19 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- continu¢d forthe Year Ended 31 Mar¢h 2025 17. FUNDS - continued Mercy Ministries - This represents income being used to fund calls on the church for helping out finÈneially in various siluab'ons of poverty or need. Designated Reserve Fund - Thi$ represents a reserve lo be held by the charity, equal to three months. expenditure, to cover any unforeseen cireumstanees. Kingdom Fund - Funds held for possible propety purchase for Sunday worship & contingency for disruption to our normal Sunday place of worship. Building Fund Appeal - Thi5 rep￿Sents the equity assigned to the purchase of 34 Gore Road in 1999, named New Life Christian Centre. New Building Fund Appeal - This represents income collected to purchase a new propety. Facilities Fund - This represents the equity value of capital purchases in terms of equipment. Operation Centurion - Thi5 restricted fund has arisen as a member of our church gives specifically for this project, payment of which 15 made to UFM Worldwide. Youth Worker - This reslricled fund has arisen from a gift received with the request that It is primarily used for a youth worker. Love Grfts for John & Mim Love Gifts for retiring pastor and his wife. Page 20 REGISTERED COMPANY NUMBER: CE011670 IEngland and Wales} REGISTERED CHARITY NUMBER: 1175269 TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR NEW LIFE CHURCH NEW MILTON Terents L Smith & Co Chartered Accountants 38a Station Road New Milton Harnpshire BH25 6JX NEW LIFE CHURCH NEW MILTON CONTENTS OF THE FINANCIAL STATEMENTS forthe Year Ended 31 March 2025 Page Reference and Administrative Detalls Trustges. Report 2 to 7 Independent Examiner's Report ststement of Financial Activities Balance Shefjt 10 Cash Flow Statement Notes to th8 Cash Flow Statement 12 Notes to the Flnan¢lal Statements 13 10 20 Detalled Statement of Flnanclal Actlvitles 21 10 22 NEW LIFE CHURCH NEW MILTON REFERENCE AND ADMINISTRATIVE DETAILS for the Year Ended 31 March 2025 TRUSTEES Dr N Simmons (resigned 4.9.251 MCPage GMBird S Robinson (resigned 8.5.251 K P Cussen (appointed 1.8.251 S Opoku (appointed 1.8 251 REGISTERED OFFICE New Life Christian Cent 34 Gore Road New Milton Hampshire BH25 6RZ REGISTERED COMPANY NUMBER CE011670 (England and Wales) REGISTERED CHARITY NUMBER 1175269 INDEPENDENT EXAMINER Terence L Smith & Co Chartered Accountants 38a Station Road New Milton Hampshire BH25 6JX BANKERS Lloyds TS8 Bank PLC Wallhamslow Branch PO Box 1000 BX1 1LT Page 1 NEW LIFE CHURCH NEW MILTON TRUSTEES. REPORT for the Year Ended 31 March 2025 The trustees who are also directors of the eharity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities". Slalement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191 OBJECTIVES AND ACTIVITIES Objectives and Activities The Obiecls of the CIO are for the public benefit.. The advancement of the Christian faith in New Milton, Hampshire and such other parts of the United Kingdom and the world, in such ways as the trustees may from time to time decide. To relieve persons who are in condition of need or distress, by means of financial hardship, age, ill health, disability or such other economic or social disadvantage, in such parts of the United Kingdom and the world, in such ways, as the trustees may from lime lo lime decide. Page 2 NEW LIFE CHURCH NEW MILTON TRUSTEES. REPORT for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Public benefit In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission. We seek the advancement of the Christian faith for the public benefit by facilitating religious practice. and we seek to relieve persons who are in condition ol need las described in the Objects, above). for the publ benefit. Our activities, for the publie benefit, were as follows: Large gatherings continued throughout the year, taking pla￿ primarily at the main hall of Arnewood School, the local slate secondary school. When Arnewood was not available, we continued to meet at either Eaglewood School (during the Summer Break) or at New Life Church Centre. Live streaming continsjed through the year. We carried out regular leaching from the Bible during the year on Sundays, raising awareness and understanding of Christian belief, and training in Christian discipleship. Home groups for Bible study, prayer anty fellowship, and prayer meetings, took place throughout the year. Our ownership and maintenance of the New Life Christian Centre building continued. We continued to work in association with the registered Charity Christians Against Povety ICAPI, debt advice and support service", providing free debt help for members of the community. We continued to work in association with the registered charity ACTS 435, providing financial support for everyday items for mernber5 of the community. Our pastoral care team continued to function providing practical and spinlual support to individLfals in need. We were able lo continue the relief of povety and distress, through 'mercy ministry, financial gifts. coordinated by the pastors. The Church continued lo support the work of the local food bank, 'Basi¢s Bank,. The church supported mission and outreach work in the local community and overseas, by both human involvement and financial aid. Liz Baslable {our Family and Community Leader}, with volunteers, continued tr) rLtn a Parent and Toddler group on Monday mornings until August 2024, at NLCC. as a community support and outreach activity. From September 2024 to March 2025 Kalee Rolhwell look over this role while Ltz Bastable was on maternity leave. Many of our church members support the work of the charity Samaritan's Purse. through its annual 'Operation Chrislrnas Child,; in November 2024 the members p8cked a good number of shoeboxes with gifts for children in need around the world. Achievements The activities described above were the main activities of the charity. Impacts have been seen, al the individual level, Sn young people and adults professing the Christian faith lor the first time, and in established Christians growing in, and living out, their faith. We continue to see our Youth taking an active role in our Sunday service. through hosting, worship leading and preaching. The charity has been active in seeking lo relieve persons who are in condition of need or distress linlerpreled widely as in the charity's objeelsl and these needs are often of 8 Confident￿al nature. We believe that in seeking lo represent Jesus Christ in our activities, the charity has had a beneficial impact more widely in the community. P8ge 3 NEW LIFE CHURCH NEW MILTON TRUSTEES, REPORT for the Year Ended 31 March 2025 STRATEGIC REPORT Financlal review The charity's income comes primarily from regular giving by our church members and attenders. and occasionally from bequests. We currently have circa £350k investment with Flagstone and a smaller amount with Lloyds bank (See note belowl. The end of the financial year of 2025 was also the time when the management of the financial accounts passed from a church member to an outside firm. This was necessary as we have not been able lo identify an internal resource lo manage the accounts, and our current treasurer was looking to step down after many year's ser¥￿e. The money raised in the previous year lor the new building continues lo be invested using a reputable investment platfomi IF￿agstOne} that allows the money lo be invested and spread aeross reputable banks, reviewed on a rolling 3-monlh period. The maximum invested in each bank is £85k, thereby minimising our exposure to any financial crisis. The trustees are fully aware of the investment decisions, and the strategy has been commL5nicated lo the members of the Church. This is fell to be a low-risk investment decision allowing the Church to earn interest payments whilst awaiting the provision of a building lo allow full investment. A small number of members have asked for a return of the monies gifted due to personal changes in circumstances we have happily fulfilled these requests. The Gift Aid Small Donations S¢heme continues to provide gift aid tax for the church. Policy on resop4e8 As in previous years general reserves from giving continue lo be held lo cover continuity of activity and for projects. These 'ring fenced, reserves amounting to approximalely three months ol income1£50kl are held in a ready-access bank account. These are held lo cover major income loss and demands from contractual legal obligations. The Designated Reserve fund was Increased to £50k to cover the increase in staff costs in the event of a potential redundancy situation. The Trustees have ￿vieWed the financial accounts and are satrsfied that they represent a true and fair view of the current position. Ernploymont and HR Appraisals were conducted with all staff members, and plans pul in place to allow continued professional development. There were no Signifi￿nI sickness issues with staff. Our Family and Community Leader (Liz Baslablel went on Maternity Leave during August, and her role was covered on a temporary basis by Kalee Rolhwell until Liz returned. Our policies continue to be reviewed on an annuallbiannual basis to ensure they are updated and olevant. Page 4 NEW LIFE CHURCH NEW MILTON TRUSTEES. REPORT forthe Year Ended 31 March 2025 STRATEGIC REPORT Plans for future periods Aims and key objectives for future peri¢)ds The Church's aim is to continue to work in our local and wider community, as above. Currently the UK is entering a worsening eosl of living crisis, that is likely lo be accompanied by increasing levels of stress and distres5 in society. The Christian gospel message of hope and Iransformalitsn has never been more relevant for ordinary people and the charity Iruslees, and the church leadership team realise that this is a time of great opportunity lor the charity lo advance ils objectives. Actlvlties planned to achieve aims We continued lo live-stream our Sunday morning gatherings during the year, because there is clearly a need for il (both for the housebound. and lor interested watchers, wherever in the world they may bel. We continue to hire the main hall and some classrooms al Arnewood School (the loeal Comprehensivel for our Sunday morning gatherings. This has excellent internel access and parking capacity. We continue to be encouraged by the significant number of new attenders who are joining us on Sunday mornings at Arnewood. The church continues lo support the work of Christians against Povety ICAPI. locally expressed through debt counselling, a job club, and a Life Skills course lin association with Lymington Baptist Church). We look lo inciease the proportion of regular church attenders belonging lo home groups, by expanding the number of groups, subject to the availability of group leaders. Currently around 140 of our regular attenders belong to a small group. The church has a social media presence, with a website and ils own Facebook page. It continues to be our policy lo give al least 10Qkn of our income to supporting Christian Mission {in the UK and abroad). A5 a church we currently give specific support to missions work in northem Spain, in Azerbaijan and in the Ukraine. New Life Church is a member of the Evangelical Alliance We are also in Kinetic Nelwork, a relational ne￿ork of like-minded churches in the UK. The Church ¢ontinues lo depend on a team of volunteers who assist the Paslorfs in carrying out support activities for the Church. These include volunteers assisting in Sunday School teaching for children Youth activities on a Sunday and Tuesday Hospitality Teams Technical Support Teams - Worship Groups Transport and Sel Up Teams - Home Groups stewarding Teams - Welcome Team5 Pastoral Support Team Each team ha5 a leader clearly identified, and they are accountable lo the Church leadership for ensuring that the members follow the correct procedures as defined by the Codes of Practice STRUCTURE, GOVERNANCE AND MANAGEMENT Nature of governing document New Life Church prior to 2018 related to New Life Fund, an unincorporated charrtable trust, whose trustee5 decided lo appty to convert to CIO status. New Life Church New Milton CIO was registered by the Charity Commission 20 October 2017. The assets, liabilities and activities of New Life Fund were subsequently transferred lo the CIO, New Life Fund and the CIO merged, and New Life Fund was dissolved and removed from the Charities Register The trustees of New Life Fund became the trustees of the CIO. The CIO is a Foundation CIO, which is to say that the only voting members are Ils charity trustees. Page S NEW LIFE CHURCH NEW MILTON TRUSTEES. REPORT for the Year Ended 31 March 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Recruitment and appointment of trustees The CIO Constitution stales that apart from the first Iruslees, every trustee "musl be appointed by a resolution passed al a properly eonvened meeting ol the spiritual leadership of New Life Chureh" Iwhere 'spirilual leadership, means the Elders of the Church). Also, 'In selecting individuals for appointment as charity trustees, the spiritual leadership musl have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Trustees are appointed from among the membership of New Life Church. Kevin Cussen was co-opted onlo the Trustees in December 2024 wtth a brief of co-ordinating and reporting on the Building Fund project and being finan￿ C(￿rdinatOr. Induction and trainlng of trustees New trustees would normally be familiar w￿th the practical work of the charity, having been involved in the charity and its activities prior lo appointment. Newly appointed trustees are instructed lo familiarise themselve5 Wlth Charity Commission guidance for new trustees on its website. The trustees will make available lo a new trustee a copy of the CIO conslilulion, a copy ol the CIO'S latest Trustees, annual report and st8lemenl of accounts, and copies of the Policies and Procedures of New Life Church, including the safeguarding policy. An enhanced DBS check is required for new trustees. The charity is organised so that the tiuslees meet regularly lo oversee its affai¥s. General The charity has in place all policies mandatory for charities, and in addition a considerable number of nonmandalory ones. We have a process for regular review. mostly annually, lo keep policies up lo dale. We commenced a thorough review and revision of our Safeguarding Policy during this reporting year, based on official guidance and on advice from the specialist safeguarding charity, Thirtyone'.eight. We perfomed a safeguarding audit. The trustees in accordan￿ with the NL Constitution and Charity regLtlations have diligently been looking for larger premises due lo growth etc. They have pul together a Building Project committee and have engaged in professional services re surveyors, valuers and solicitors to assist. The climate for properties of good Size for NLC and with community and parking are scarce bul the Trustees have faith God will provide. NLC Safeguarding- Acceptance of Safeguarding Annual Report see appendix 1 NLC Data Protection: Acceptance of Data Protection Annual Report see appendlx 2 The trustees confirm that". al they have complied with the requirements tsf section 17 of the Charities Act 2011 to have due regard lo the public benefit guidance published by the Charity Commission for England and Wales, and bl there were no serious incidents relating lo the charity during the year. Financial Instruments Objectives and policies The charity's activities expose il to cash flow risk and liquidity risk. The reserve aecounl is there lo manage liquidity, and the positive financial balance in our current account is used to manage our cash flow risk. TRUSTEES, RESPONSIBILITY STATEMENT The trustees (who are also the directors of New Life Church New Milton for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial stslemenls in accor(Jance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Ac¢oLtnting Practice). Page 6 NEW LIFE CHURCH NEW MILTON TRUSTEES. REPORT for the Year Ended 31 March 2025 TRUSTEES. RESPONSIBILrrY STATEMENT- contlnued Company law requires the Iruslees to prepare financial slalements for each financial year. Under that law, the trustees have elected lo prepare the fi'nancial slalemenls In accordance with United Kingdom Generally Accepted Accounting Practice Iuniled Kingdom Accounting Standards and applicable lawl. Under company law the Iruslees must not approve the financial slalemenls unless they are satisfied that they give a true and fair view of the 51ale of affairs of the charitable company and of Ihe incoming resources and application of resources, including the income and expenditure, of the charitable company for that peri¢xl In preparing those financial slalements, the trustees are required lo select suitable accounting policies and then apply them consistently.. observe the methods and principles in the Charities SORP., make judgements ancs eslimales that are reasonable and prudent., prepare the financial stalèmenls on the going concern basis unless il is inappropnate lo presume that the Charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy 31 any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Trustees, report, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 4 De￿rnber 2025 and signed on the board's behalf by.. M C Page- Trustee Page 7 Appendix 1 Safeguarding Report Yr Ending March 2025 Sinc8 coming OLJt of lockdown in 2020/21 New Life Church continues to strengthen our Safeguarding Policy and Processes. A review of Safeguarding was required as the ministries in the church began to restart and restart with new volunteers and more need in the community. A review of Safeguarding Policy was commenced August 2021 and completed May 2022 Safer Recruitment commenced September 2021 CPD NSPCC Safeguarding training commenced January 2021 for all workers face to face regularly with youth or vulnerable adults Safeguarding brochure training provided for volunteers not in direct regular contact with youth or vulnerable adults Codes of Practice established for various ministrie5 All the above dovetailed into the Charily Commission and church insurance requirements DBS searches new & renewals commenced from October 2020 and continue All Trustees completed 'Safeguarding for Trustees. Training cert 2021 15 church workers CPD trained to date 9 currently in training The majority of the incidents where passed over to Adult Setvices and incident reports completed and witne55ed and ongoing logs Idiariesl maintained where necessary. M•ntal Health Sulclde Attempts Contrartl Plan Physlcal Harm So¥ual Abusel All¢ •tSon P•ss•d on Incldents April 2023- to present Police Adult Service5 A rll 2022- March 2023 Adult Services x 3 MAPPA x I A rll 2021 March 2022 MAPPA Probatlon Servlces ril 2020- March 2021 April 2019- March 2020 31..8 Pollce All documénts with personal data are encrypted. All incidents are shared at Trustee meeting5 through out the year, to assist in transparent accountability. Signed: Gillian M Bird NLC Trustee & Safeguarding Lead Appendix 2 Data Protection Report Yr ending March 2025 A review of New Life Church Data Protection Policy & Processes was completed in May 2021 The Data Use and Access Act 2025 IDUAAI is immirient in the summer 2025 and the Church's Data protection office will be monitoring it and incorporating it where necessary into the Church Data protection Policy and Processes. During this annual year No Data breeches have been reported No Special Access Requests made No data Erasure Requests The Elder responsible for Oata Security- DavKd Morgan has established and monitors a coMp￿hen51ve data backup system New Lile Church continues to widen its use of Church Suite to hold the main bulk of New Life Church data and to be the main mode of communication with members and adherents If any incidents arose or data requests made these would be shared at Trustee meetings during the year, to assist in transparent accountability Sl9ned: Gillian M Bird NIC Trustee & Data Protertlon Officer INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NEW LIFE CHURCH NEW MILTON Independent gxamlner's report to the trustees of New Life Church New Mllton I'the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year erlded 31 March 2025. Responsibilitios and basis of report As the charity'5 trustees of the Company land also its directors for the purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 20061'the 2006 Acl'l Having satisfied myself that the accounts of the Company are not required to be audilecs under Part 16 of the 2006 Act and are eligible for Independent examination, I report in respect of my examination of your charity's accounts as carried out under Seclitsn 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carrying out my examination I have followed the Direelions given by the Charity Commission under Section 145151 Ibl of the 2011 Act. Independent examlner's statement I have completed my examination. I confirm that no matters have come lo my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records., or the accounts do not Comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting arid reporting by charities lapplicable lo charities preparing their a¢¢ounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concerns and have come across no cther matters in connection with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. Terence L Smith The Institute of Chartered Accountant5 of Scotland Terence L Smith & Co Chartered Accountants 38a Slalion Road New Milton Hampshire BH25 6JX 4 December 2025 Page 8 NEW LIFE CHURCH NEW MILTON STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025 2025 Total funds 2024 Total funds Unrestricted Reslncted fund fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 205,568 19,3791 196,189 519,225 Investment income 1,123 12,675 13,798 6,802 Total 206,691 3,296 209,987 526,027 EXPENDITURE ON Charitable activities Charitable aclivites 200,994 6,963 207,957 206,376 NET INCOMEIIEXPENDITUREI 5,697 13,6671 2,030 319,651 RECONCILIATION OF FUNDS Total funds brought forward 146,242 376,330 522,572 202,921 TOTAL FUNDS CARRIED FORWARD 151,939 372,663 524.602 522,572 The notes form part of these financial statements Page 9 NEW LIFE CHURCH NEW MILTON BALANCE SHEET 31 March 2025 2025 Total funds 2024 Totsl funds Unrestricted fund Restricted fund Notes FIXED ASSETS Tangible assets 10 16,975 58,805 75,780 79,140 CURRENT ASSETS Debtors Cash at bank and in hand 11 9,848 130,113 9,848 443,971 15,376 433,466 313,858 139,961 313,858 453,819 448,842 CREDITORS Amount5 falling due within one year 12 14,9971 14,9971 15,4101 NET CURRENT ASSETS 134,964 313.858 448,822 443,432 TOTAL ASSETS LESS CURRENT LIABILITIES 151,939 372,663 524,602 522,572 NET ASSETS 151,939 372,663 524.602 522,572 FUNDS Unrestricted funds Restricted funds 14 151,939 372,663 146.242 376,330 TOTAL FUNDS 524,602 522.572 The charitable company is entitled to exemption from audit under Section 477 of the Companie5 Act 201% for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordan￿ with Section 476 of the Companies Act 20(￿. The trustees acknowledge their responsibilitie5 for lal ensuring that the charitable company keeps accounting records that comply with Seelions 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the slate of affairs of the charitable company as at the end of each financial year and of Ils surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial slalemenls. so far as applicable to the charitable company. Ibl The financial statements were approved by the Board of Trustees and authorised for issue on 4 December 2025 and We￿ signed on ils behalf by.. M C Page- Trustee The notes form part of these financial stslements Page 10 NEW LIFE CHURCH NEW MILTON CASH FLOW STATEMENT for the Year Ended 31 March 2025 2025 2024 Notes Cash flows from operating activitles Cash generated from operations 10,967 317,636 Nel cash provided by operating activities 10,967 317,636 Cash flows from Investlng activities Purchase of tangible fixed assets {4621 11.8061 Nel cash used in investing activities 1462} 11,8061 Change in cash and cash equivalènts in the reportlng period Cash and cash equivalents at the beginning of the reporting perlod 10,505 315,83CI 433.466 117,636 Cash and cash equivalents at the end of the reporting period 443,971 433,466 The notes form part of these financial statements Page11 NEW LIFE CHURCH NEW MILTON NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 Ma￿h 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the reporting period las per the Statement of Financlal Aetivitiesl Adjustments for: Depreciation charges Decreasel(increasel in debtors {Decrease)Iincrease in creditors 2,030 319,651 3,821 5,529 14131 4.276 18,8641 2,573 Net cash provided by operations 10,967 317,636 ANALYSIS OF CHANGES IN NET FUNDS Al 1.4.24 Cash flow Al 31.3.25 Net cash Cash at bank and in hand 433,466 10,505 443,971 433,466 10,505 443,971 Total 433,466 10,505 443,971 The notes form part of these financial statements Page 12 NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basi$ of prgpaTing the financlal 6tatements The financial statements of the ch8ritsble company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounling and Reporting by Charities". Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) leffeclive 1 January 20191,, Financial Reporting Standard 102 'The Financial Reporting Stsndard applicab5e in the UK and Republic of Ireland, and the Companies Act 2006. The financial slalements have been prepared under the historical cost convention. There are no material uncertainties about the charity's ability to continue as a going concern. Income All income is recognise(l in the Sialemenl of Finaneial Activities once the charity has enlstlement to the funds, il is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or conslrvGlive obligation committing the charity lo that expenditure, il is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation Can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under heading5 that aggregate all cost related to the category. Where costs cannot be directly attributed lo particular headings they have been allocated lo activities on a basis eonsistenl with the use of resour￿$. Tangible fixed assets Depreciation is provided al the following annual rates in order lo write off each asset over its eslimaled useful life. Freehold property Fixtures and fittings 20A on cost 15010 on reducing balance Individual fixed assets costing £250.00 or more are initially recorded al cost. less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Taxatlon The charity is exempl from corporation tax on its charitable aclivilies. Fund accounting Unreslricled funds can be used in accordance with the charitable objectives al the discretion of the trustees. Restricted funds can only be used fof particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular reslricled purposes. FurtheT explanation of the nature and purpose of each ftjnd 1$ included in the notes to the financial slatemenls. Hlre purchase and leasing commitments Rentals paid under operating leases are charged lo the Statement of Financial Activities on a slraighl line basis over the period of the lease. Pension costs and other post-retlrement benefits The charitable eompany operates a defined contribution pension scheme. Contributions payable lo the charitable company's pension scheme are charged to the Slalement of Financial Activities in the period to which they relate. Page 13 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - ¢ontinued Flnancial instruments The charity only enters into basic financial Instrument transactions that result in the recognition of financial a55els and liabilities and include trade and other accounts receivable and payable, loans fiom banks and other third parties and loans to related parties. Financial assets are measured al cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impaimienl is found. an impairment loss is recognised in the income statement. Basic financial liabilities are initially measured at transaction Pfiee and subseqLtenlly measured at amortised cost, being the transaction price less any amounts settled. Employment benefits The costs of short-lerm employee benefi'ts are recognised as a liability and an expense, unless those costs are required lo be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday enlillement is recognised in the period in which the employee'5 serviTrs are received. Terrnination benefits are recognised immediately as an expense when the company is dernonslrably committed lo terminate the employment of an employee or lo provide termination benefits. Provlslons Provisions li.e. liabilities of uncertain liming or amount) are recognised when there is an obligation at the reporting date as a result ol a pa51 event, it is probable that economic benefit wll be transferred lo settle the obligation and the amount of the obligation can be estimated reliab DONATIONS AND LEGACIES Unreslricled fund Restricted fund Total 2025 Total 2024 Mission and Ministry Donations and gifts Offertory Gift Aid reclaimed 4,720 155,537 18.652 4,720 146,849 20,434 2,766 330.098 101.285 18,6881 1,782 205 568 9379 196 189 INVESTMENT INCOME 2025 2024 Interest receivable 13,798 6,802 Page 14 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - continued for tho Year Ended 31 Ma￿h 2025 CHARITABLE ACTIVFTIES COSTS Support costs Isee note 51 D1￿cl Costs Totals Charitable aeltviles 156,249 51,708 207,957 SUPPORT COSTS Eslablishmenl Goveman costs costs Finance Totals Charitable activites 595 47,780 3,333 51,708 NET INCOMEIIEXPENDITURE) Net incomellexpendilurel is stated after chargingllcredilingl.. 2025 2024 Depreciation - owned assets HI￿ of plant and machinery 3,822 541 4,275 TRUSTEES. REMUNERATION AND BENEFITS There were no Iru51ees' remuneration or other benefits ft)r the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustoos. expeTrsgS There were no Iruslees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS 2025 2024 Wages and salaries Social security costs Other pension costs 105,484 4,859 11.313 104.594 4.518 10,459 121,656 119,571 The average monthly number of employees during the year was as follows.. 2025 2024 Employees No employees received emoluments in excess of £60.000. Page 15 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- continued for thg Year Ended 31 March 202S COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled fund Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacie5 198,072 321,153 519,225 Investment income 6,802 6,802 Total 204,874 321,153 526.027 EXPENDITURE ON Charltable activitles Charitable activites 198,092 8,284 206,376 NET INCOME 6,782 312,869 319.651 RECONCILIATION OF FUNDS Total funds brought forward 139,460 63,461 202,921 TOTAL FUNDS CARRIED FORWARD 146,242 376,330 522,572 10. TANGIBLE FIXED ASSETS Fix1ures and fi'ttings Freehold propety Totals COST Al 1 April 2024 Additions 64,011 40.118 462 104,129 462 Al 31 March 2025 64,011 40,580 104,591 DEPRECIATION Al 1 April 2024 Charge for year 4,681 781 20,308 3,041 24,989 3,822 Al 31 March 2025 5,462 23,349 28,811 NET BOOK VALUE Al 31 March 2025 58.549 17,231 75,780 Al 31 March 2024 59.330 19,810 79,140 Page 16 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - contlnued for the Year Ended 31 March 2025 11. DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors Prepayments 7,694 2,154 13,408 1,968 9.848 15,376 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Social security and other taxes Other creditors Accrued expenses 318 487 4,192 1.028 1,453 2,929 4.997 5,41a 13. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows.. 2025 2024 Within one year Bel￿een one and five years 1,353 5,072 6,425 14. MOVEMENT IN FUNDS Nel movement in ftjnds At 31.3.25 At 1.4.24 Unrestrlcted funds Genefftl fund 146.242 5,697 151,939 Restricted funds Restricted fund 376,330 13,6671 372,663 TOTAL FUNDS 522,572 2.030 524,802 Nel movement in funds, inclv(Jed in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund 206,691 1200,994) 5,697 Restrlctèd funds Reslricled fund 3,296 16,9S3) {3,6671 TOTAL FUNDS 209,987 1207,957) 2,030 Page 17 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- contlnued forthe Year Ended 31 March 2025 14. MOVEMENT IN FUNDS- continued Comparativgs for movement in funds Net movement In funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 139,460 6,782 146.242 Restricted funds Restricted fund 63,461 312,869 376,330 TOTAL FUNDS 202,921 319,651 S22,572 Comparative net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 204,874 1198,0921 6,782 Restricted funds Reslricled fund 321,153 (8,2841 312.869 TOTAL FUNDS 526,027 1206,3761 319.651 A current year 12 months and prior year 12 months combined position is as follows.. Nel movement In funds At 31.3.25 At 1.4.23 Unrestricted funds Genera5 fund 139,460 12,479 151,939 Re$tricted funds Restricted fund 63,461 309,202 372,663 TOTAL FUNDS 202,921 321.681 524,602 Page 18 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 14. MOVEMENT IN FUNDS- contlnued A Current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 411,565 1399,0861 12,479 Restricted funds Reslricled tund 324,449 115,2471 309,202 TOTAL FUNDS 736,014 1414,3331 321,681 15. CONTINGENT LIABILITIES In 2024 church members contributed £278, 133 towards the potential purchase of new premises. In the unlikely event that no suitable premises are found church members may request a return of the monies. 16. RELATED PARTY DISCLOSURES During the year, the Trustee5 made donations to the charity lolalling £5.33012024 £15,122I. At the balance Sheet dale the amount due tolfrom Tnjstees was £Nil12024 - £Nill. 17. FUNDS Unrestricted funds Transfers be￿een funds At 31.3.25 Incoming Resources reSoUr￿S expended Al 1.4.24 General Unrestricte(i Income Fund Designated Mercy Ministries Designated Reserve Fund Kingdom Fund 77,461 206.691 1200,9941 110.000} 73,158 18,781 40.000 10,000 18,781 50,000 10.000 10.000 Total Unrestricted funds 146,242 206,691 1200,9941 151.939 Restricted funds Building Fund Appeal New Building Fund Appeal Fac¢lities Fund Operation Cenlyrion Love Gifts for John & Mim Youth groups 57,331 313,839 1,391 316 3,037 416 57,331 310.172 1,391 316 3,037 416 3.296 (6.9631 Total restricted funds 376,330 3,296 {6,9631 372,663 Total funds 522,572 209,987 1207,9571 524,602 The specific purposes ft)r which the funds are lo be applied are as follows.. Page fj9 continued... NEW LIFE CHURCH NEW MILTON NOTES TO THE FINANCIAL STATEMENTS - eontlnued foTthe Year Ended 31 March 2025 17. FUNDS- continued Mercy Ministries This represent5 income being used lo fund calls on the church for helping out financially in various silu8tions of povety or need. Designated Reserve Fund - This represents a reserve lo be held by the charity, equal to three months, expenditure, to cover any unforeseen circumstances. Kingdom Fund - Funds held for possible propety purchase for Sunday worship & contingency for disruption to our normal Sunday place of worship. BuiSding Fund Appeal - This represents the equity assigned to the purchase of 34 Gore Road in 1999, named New Life Chrisb'an Cenlre. New Building Fund Appeal This represents income collected lo purchase a new propety. Facilities Fund - This represents the equity value of capital purchases in terms of equipment. Operation Centurion - This reslficled fund has arisen as a member of our church gives specifically for this project, payment ot which is made lo UFM Worldwide. Youth Worker - This reslricled fund has arisen from a gift received with the reqtjesl that it Is primarily used for a youth worker. Love Grfts for John & Mim - Love Gifts for retiring pastor and his wife. Page 20 NEW LIFE CHURCH NEW MILTON DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 Mar¢h 2025 2025 2024 INCOME AND ENDOWMENTS Donatlons and legacles Donations Gift aid 172,004 24,185 434.149 85,076 196,189 519,225 Inve$tment Income Interest receivable 13,798 6,802 Total incomlng resources 209,987 526.027 EXPENDITURE Charltable actlvltles Wages Social security Pensions Hire of plant and machinery Human resources Mission and Ministry Sunday School and leaching Freehold property Fixtures and fittings 105,484 4,859 11,313 541 1,036 23,737 5,458 780 3,041 104.594 4,518 10,459 2,809 27,571 6,657 780 3,496 156,249 160,884 Support costs Flnance Bank charges 595 617 Establlshment costs Rates and water In5uiance Light and heat Telephone and inlernel Postage and stationery Sundries Repairs and mainlenanee PA Maintenance Churches Counselling Together Computer software Fees and subscriptions Child protection checks Housekeeping Premises Hire Music licences and books New building fund expenses 1631 1,405 4,091 1,668 2,350 986 1.607 729 2,534 4,793 861 2,476 1,834 1,220 1,418 200 4,031 973 545 4,729 14,244 1,885 6,030 3,133 816 516 4,706 13,132 1,157 7,314 47,780 43,547 This page does not fom part of the statutory financial slalements Page 21 NEW LIFE CHURCH NEW MILTON OETAILEO STATEMENT OF FINANCIAL ACTIVITIES forthe Year Ended 31 March 2025 2025 2024 Establishment costs Governance costs Aocounlancy and legal fees Independent Examiners Fee 85 3,248 1,328 3,333 1,328 Total resources expended 207,957 206,376 Ngt income 2,030 319,651 This page does not form part of the statutory financial stslements Page 22 ## Audit Trail ## **Document Details** |**Title**|New Life Church New Milton Accounts 2025|| |---|---|---| |**File Name**|New Life Church New Milton Accounts 2025 for Charity Commission.pdf, New Life Church New
Milton Full Accounts 2025.pdf|| |**Document ID**|6569566511d04079b8fb13bbfcaf14f|| |**Fingerprint**|ec4843f036781c408d7f00c66b099ca9|| |**Status**|Completed|| |**Document**|**History**|| |**Document**
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