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2025-03-31-accounts

Charity number: 1175573

Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

for the year ended

31 March 2025

Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Contents Page
References and administrative Details 1
Trustees Report 2/10
Independent Examiner’s Report 11/12
Statement of financial activities 13
Statement of assets and liabilities 14
Notes to the Financial Statements 15/19

Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

References and administrative Details

Trustees

Pastor Delroy Hunter (Chair) Dr Carol Ighofose (Secretary) Wayne Throop Paula Mckintosh Edwin Brown Simon Throop

Charity Information

Principal address:[79 Mount Road ]

Leicester LE5 3DN

Banker Lloyds Bank 7 High Street Leicester LE1 9FS

Independent Examiner[Modest & Co Financial ] Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ

Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report

Introduction

The trustees 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: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the and Republic of Ireland (FRS 102) (effective 1 January 2019).

Bethel Pneuma Tabernacle Church (Apostolic)UK was incorporated as a charitable Incorporated organisation 6 November 2017.

This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees.

Ecclesiastical Relationship

Bethel Pneuma Tabernacle Church (Apostolic) UK is a member of Bethel United Church of Jesus Christ UK & Europe family of churches. We come together four times per year including our annual convocation.

Bethel Pneuma Tabernacle Church (Apostolic) UK is one of seven churches that comprise Bethel United Church of Jesus Christ UK & Europe District 5 churches, where we held joint services and training events each year.

Aims and purposes

Bethel Pneuma Tabernacle Church (Apostolic)UK has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Leicester and the surrounding area, evangelism, social and community.

Bethel Pneuma Tabernacle Church (Apostolic)UK services and worship are through scriptures, prayer, singing and music.

Objectives and Activities

Bethel Pneuma Tabernacle Church (Apostolic)UK is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Leicester.

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Pastor`s Report

Amid the many responsibilities of pastoral ministry, the call to care remains the common thread woven through every act of service. In this spirit, Pastor Hunter faithfully ministered to the homeless through weekly visits, providing a hot meal from 4 September 2024 until 5 March 2025, when ill health brought this particular outreach to a pause. This ministry reflected a deep commitment to nurturing the spiritual, emotional, and physical well-being of the most vulnerable. It is the prayer of BPTCA to one day have an owned building, serving as a base for similar initiatives and expanding avenues of evangelism.

BPTCA’s pastoral care, exemplified by the ministry described above, has continued with excellence throughout 2024–2025. This care has taken many forms, including but not limited to:

Baby Blessings

During the 2024/2025 financial year, Bethel Pneuma celebrated one baby blessing, reflecting our continued commitment to supporting and nurturing families within our community.

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Women’s Department Achievement Report

Under divine guidance Under the direction of the Holy Spirit, the BPTCA Women’s Department continues to stand firm in its mission. Guided by the vision of the Bethel National Women’s Council (BNWC) and in harmony with the Bethel District 5 Women’s Department, our local BPTCA Women’s Department has embraced and upheld a unified vision—a clear testimony of the leading of our Lord Jesus Christ.

The Women’s Dept vision remains centred around the ethos of nurturing, training and developing godly women of all ages to be and become kingdom builders and atmosphere changers, who will transcend cultural barriers," with Judges 5:7 as our anchor scripture.

During this year, we held one formal administrative Women’s Department meeting on Wednesday, 24 April 2024. Below is a summary of key outcomes from that meeting and subsequent activities:

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Young People/Young Adults Department Achievement Report

The Youth Department is a group of young people that come together to function as many members in one body, as taught by the Apostle Paul in 1 Cor 12. Its mission objective is for the edification of each member in the pursuit of our Most Holy Faith. Demonstrated by testimonies to support one another, united in prayer and song, as well as words of encouragement and giving of exhortations to show ourselves approved under God our Father.

Achievements

07/04/24 – 30/03/25: Local Young People’s services (monthly)

06/04/24 – 29/03/25: Local Young People’s Bible Study & Revision (fortnightly)

11/05/24 : Attended & Presented at Bethel District 5’s Married & Singles Seminar

07/06/24 - 09/06/24 : Attended Bethel District 5 Convocation; ‘The Well of Grace’

24/07/24 - 28/07/24 : Attended Bethel’s 67th International Holy Convocation

25/08/24 : Attended Bethel District 5 Youth Meeting; ‘Get Back to the Altar’

26/10/24 : Attended Bethel National Youth Congress; ‘Stand Firm’

19/01/25 : Attended & Participated in Pastor Appreciation & Memorial Service (Local)

Future Aspirations

Encouraging spiritual growth among the members to be ambassadors in the school and workplace, to be examples to each other and others as Christ taught us.

Collaboration with members in assisting with the aforementioned goal, equipping individuals with the confidence to face present challenges & uniting with fellow Youth across the Body of Christ.

Engage with the community by organising sport events with a facilitator recruited outside term time, while providing network opportunities in-house to be discussed (long term)

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Sunday School Department Achievement Report

The BPTCA Sunday School ministry continues to be a vibrant source of spiritual enrichment and growth. Rooted in God’s Word, we draw strength, courage, and fresh anointing to live faithfully in a changing world.

Each Sunday, our sessions continue to challenge, inspire, and nurture our understanding. These lessons are enriched by the wisdom and anointing of our Pastor, whose insights help illuminate the Scriptures. The interactive nature of our classes encourages questions, reflection, and the sharing of personal testimonies—building a united hunger for God’s truth and a reliance on the Holy Spirit’s revelation.

Through UGP’s thematic structure, we explore topics rich in historical insight, biblical principle, and practical life application. These teachings equip us to face daily challenges victoriously, reflecting Christ’s character in our homes, workplaces, and communities.

While personal spiritual growth is evident, our goal of expanding attendance remains unmet. Guided by prayer, we strive to be more strategic in realising this aim. Plans for a periodic Sunday School Quiz have been realised - aim is to extend to regular quarterly quizzes. Plans for an annual Celebration of Sunday School activities are still on the horizon, awaiting additional and appropriate resources and time allocation. Our planned outreach under the auspices of the other auxiliaries, endeavours to further bolster the essence of our invaluable Sunday School.

District Meetings

The members of BPTCA actively engage and demonstrate unwavering commitment in supporting our Bethel District 5 meetings. We attend consistently and actively participate in all auxiliary meetings. Additionally, we host allocated meetings, when called upon to do so. (Please see auxiliary reports).

National Meetings:

As above. BPTCA fully supports our national meetings in similar fashion.

Social and Community Events

Supporting and donation to Caribbean Court Community Bus Project; Local Prayer Walk in the Park. Also, collaboration through on-line forums – presenter, panellist and participating in online prayer meetings.

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Future Development of the Church

As outlined in above Pastoral, Women’s, and Young People’s auxiliary Reports

Are you planning to buy a building? YES

Are you planning to upgrade your current building N/A

Are you planning any decorations? TO NEW BUILDING, when acquired.

Risk and Risk Management

As a church, BPTCA faces similar risks to most churches, such as Health and Safety, Legal and Compliance, Community Relevance, Technology and Data Risks, Ethical and Moral Issues, Negative Publicity.

BPTCA Trustees aim to manage these risks by establishing risk management strategies through our committee and appointing specific individuals to lead on these, e.g., Child Safeguarding Officer, Health and Safety Officer, Buildings management Officer. Jointly creating contingency plans, establishing clear policies and procedures, collaborating closely with the District and National church policies as are relevant and appropriate to BPTCA, investing in insurance coverage, and fostering a culture of accountability and transparency. Regular review of risk profiles and adapting strategies accordingly is essential to ensure the church's long-term sustainability and success.

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Statement of Trustees` responsibilities

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:

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 that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.

Structure, Governance And Management

The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.

A trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.

Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members’ in General Congregational Church meeting for further consideration by the Trustees.

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Public Benefit

The trustees have considered the guidance produced by the Charity Commission on

the provision of public benefit and they confirm that public benefit has been provided By:-.

Financial Review

Total receipts on ordinary unrestricted funds were £16,624(2024-£28,984) and are detailed in the financial statements.

£9,994(2024-£6,803) was spent to provide the Christian ministry.

The net result for the year was a surplus of£6,630 (2024-£22,181) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2025 for unrestricted funds totalled

£160,111(2024-£153,481).

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 and tangible fixed assets. Transfer to and from funds are authorised by the Trustees acting as a whole.

Future Development of the Church

As outlined in above Pastoral, Women’s, and Young People’s auxiliary Reports

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Trustees Report(Continued)

Risk and Risk Management

As a church, BPTCA faces similar risks to most churches, such as Health and Safety, Legal and Compliance, Community Relevance, Technology and Data Risks, Ethical and Moral Issues, Negative Publicity.

BPTCA Trustees aim to manage these risks by establishing risk management strategies through our committee and appointing specific individuals to lead on these, e.g., Child Safeguarding Officer, Health and Safety Officer, Buildings Management Officer. Jointly creating contingency plans, establishing clear policies and procedures, collaborating closely with the District and National church policies as are relevant and appropriate to BPTCA, investing in insurance coverage, and fostering a culture of accountability and transparency. Regular review of risk profiles and adapting strategies accordingly is essential to ensure the church's long-term sustainability and success.

Approved by the Trustees

Delroy Hunter - Chair December 2025

December 2025

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Independent examiner’s report to Bethel Pneuma Tabernacle Church (Apostolic) UK

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 13 to 19.

Respective responsibilities of the Committee and the examiner

The charitys trustees are responsible for the preparation of accounts. The charitys trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner`s report

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Independent examiner’s report to Bethel Pneuma Tabernacle Church (Apostolic) UK (continued)

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP Modest & Co Financial Services Ltd 189 Greenhill Avenue, Sheffield, S8 7TJ November 2025

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Statement of Financial Activities
Notes Unrestricted Total Total
Fund
Funds Funds
2025 2025 2024
£ £ £
Incoming resources
Donation and legacies 2 14,973 14,973 16,610
Other Income 3 10,955
Investment Income 4 1,651 1,651 1,419
Total incoming resources 16,624 16,624 28,984
Resources expended
Charitable activities 5 9,994 9,994 6,803
Total Resources expended 9,994 9,994 6,803
Net Incoming Resources 6,630 6,630 22,181
Reconciliation of funds
Funds brought forward 153,481 153,481 131,300
Funds carried forward 160,111 160,111 153,481

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Balance Sheet as at 31 March 2025
2025 2024
Notes £ £ £
Fixed Assets
Tangible Assets 9 - - -
Total Fixed Assets - - -
Current Assets
Cash at Bank and in hand 160,786 154,001
Total Current Assets 160,786 154,001
Liabilities
Creditors falling due within one year 8 675 520
Net Current assets 160,111 153,481
Total Net assets 160,111 153,481
Funds of the charity
Unrestricted Funds 160,111 153,481
TotalFunds 160,111 153,481
The notes on pages 15 to 19 form part of these financial statements
Accounts approved by the Trustees

Delroy Hunter- Chair Dr Carol Ighofose -Secretary December 2025 December 2025

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Notes to the financial statements for Period from 1 April 2024 to 31 March 2025

1 Accounting Policies

a) Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention

b) Income and Expenditure

All income and expenditure is accounted for on an accrual basis.

c) Fund Accounting

The unrestricted funds are available for use at the discretion of the

Trustees in furtherance of the general objectives of the

Charity.

There are no restricted funds held by the Charity

d) Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold property not provided
Building improvement 4% straight line
Plant & Machinery 10% straight line
Fixtures & Fittings 20% straight line
Office Equipment 20% straight line
Audio Visuals 10% straight line
Laptops & Computers 20% straight line
Motor Vehicle 25% reducing balance basis

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Notes to the Financial Statements (continued)

2 Donation and Legacies

31 March 2025 31 March
2024
Unrestricted Total Fund Total Fund
Funds
£ £ £
Donations & 14,973 14,973 16,610
Offering
Total 14,973 14,973 16,610

3. Other Income

3. Other Income
31 March 2025 31 March 2024
Unrestricted Total Fund Total Fund
Funds
£ £ £
Gift Aid reclaim - - 10,955
Total - - 10,955

4. Investment Income

31 March 2025 31 March 2024
Unrestricted Total Total Fund
Funds Fund
£ £ £
Interest Received 1,651 1,651 1,419
Total 1,651 1,651 1,419

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Notes to the Financial Statements (continued)

5. Analysis of expenditure on charitable activities

31 March 2025 31 March
2024
Unrestricted Total Total
Funds Funds Funds
£ £ £
Administration 204 204 -
Accountancy & Independent 675 675 520
Examination
Legal & Professional fees - - 248
Governance 150 150
Mission & Ministry Cost 5,641 5,641 3,142
Evangelism 550 550
Ecclesiastical Support 445 445 520
Cost[Contribution towards the
responsibilities of the national
church]
Contribution to kelvin way 1,100 1,100 1,100
District Meeting Expenses -
Rent 1,149 1,149 1,175
Equipment Purchase/ Repairs/ 98
Maintenance
Travel 80 80 -
Total 9,994 9,994 6,803

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Notes to the Financial Statements (continued)

6.Remuneration of Trustees and Related Party Transactions

Trustees’ Remuneration and Expenses

No trustee received any remuneration or other benefits from the charity during the financial year 2024/2025 (2023/2024: £nil).

No trustee received reimbursement of travelling or other expenses during the financial year 2024/2025 (2023/2024: £nil).

The charity had no related party transactions involving the trustees or their close family members in 2024/2025 (2023/2024: none).

.

7.Independent Examination

31 March 2025 31 March 2024
Accountant`s Fees 675 520
Total 675 520
8.
Creditors: amounts falling due within one year
Description 31 March 2025 31 March 2024
£ £
Independent examination fees (Accountant) 675 520
Total 675 520

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Bethel Pneuma Tabernacle Church (Apostolic) UK CIO

Trustees Report and Accounts

For the year ended 31 March 2025

Notes to the Financial Statements (continued)

9 Tangible Fixed Assets

Freehold Property Building Improvements Plant & Machinery Fixtures/ fittings /Furniture Office Equipment Audio Visuals Computer & Laptops Total
£ £ £ £ £ £ £ £
Cost
1April 2024 - - - - 2,493 - - 2,493
Additions - - - - - - - -
Surplus on - - - - - - - -
revaluation
Disposal - - - - - -
At 31 March - - - - 2,493 - - 2,493
2025
Depreciation
1April 2024 - - - - 2,493 - - 2,493
Charge for - - - - - -
the year
On disposals - - - - - -
At 31 March - - - - 2,493 - - 2,493
2025
Net book - - - - - -
value
At 31 March - - - - - - - -
2025
At 31 March - - - - - - - -
2024

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