2026-03-31-accounts

Charity number: 1187622

Bethel Apostolic Church-Mission Hall Bilston CIO

Trustees Report and Unaudited Financial Statements For the year ended

31 March 2026

Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Content	Page
Reference and administrative information	2
Trustees Report	3/9
Independent Examiner’s Report	10/11
Statement of Financial Activities	12
Statement of Assets and Liabilities	13
Notes to the financial statements	14/17

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Reference and administrative information

Charity number: 1187622

Trustees

Evangelist Doris Dawes (Chair) Missionary Joan Samuels(Trustee) Eliza Nembhard(Trustee) Olga Ferguson(trustee)

Principal address: Mission Hall Church Chapel Street Bilston WV14 OPA Bankers Lloyds Bank Bilston

Independent Examiners Modest & Co Financial Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report

The Trustees present their report and financial statement for the year ending 31[st] March 2026. The trustees have adopted the provision 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 UK and Republic of Ireland(FRS 102) (effective 1 January 2019) .

Introduction

Bethel Apostolic Church-Mission Hall Bilston presents its report as a charitable incorporated Organisation CIO.

The church became charitable incorporated Organisation (CIO) in 28 January 2020 to take forward the work of the unincorporated association. This decision was driven primarily by the desire to take advantage of the separate legal personality and limited legal liability for Trustees.

Bethel Apostolic Church-Mission Hall Bilston was a Branch member of Bethel United Church of Jesus Christ (Apostolic) UK up to and until 28 January 2020.

Bethel Apostolic Church-Mission Hall Bilston CIO is currently an Independent, autonomous Church. It shall fellowship with Bethel United Church of Jesus Christ U.K and other sister churches within the Bethel Fellowship of Churches which pursues similar aims and signposts local beneficiaries to our services.

Aims and Purposes

Bethel Apostolic Church-Mission Hall Bilston has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Bilston and the surrounding area, evangelism, social and community.

Bethel Apostolic Church-Mission Hall Bilston services and worship are through scriptures, prayer, singing and music.

Objectives and Activities

Bethel Apostolic Church-Mission Hall Bilston is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Wolverhampton.

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report (continued)

Achievements and Performance

Weekly Meetings

Sunday 11.00 – 14.00 - Sunday school and devotional service. There has been no Sunday evenings services take place across the district where we share fellowship with the other district churches.

Some members are still accessing zoom meetings and YouTube church services of other member churches especially when there is a district wide meeting. The access information is shared via the church WhatsApp group.

Wednesdays midweek service at 11.00 - 13.00 Prayer fasting and teaching and discussion on various topics of interest, this focuses on the ministry of Jesus and church doctrine.

Once per month during the national week of consecration we would join in with the online prayer which is facilitated by one of the districts of churches.

The auxiliary of each department is responsible for planning and coordinating the devotional service each Sunday.

• 1st Sunday service is the responsibility of any member of the church who is not responsible for any of the department. This could a brother or sister or a younger person.

• This is usually planned a week in advance and the individual who are taking part would be notified before the meeting. These services can be varied in their presentation, praise and worship, testimonies. We have looked at prominent women of the Bible also women of influence who has changed history.

• We also focus on national event such as Black History where presentation is made on a specific person of interest.

• Mothering or fathering Sunday special attention is given and presentation made to individuals.

• On every 2[nd] Sunday - The Women’s Department operates a rotation to organise and moderate the morning service this is used an opportunity to do training. Speakers from different churches are invited in to speak, the women’s president and assistant president also speaker for that morning.

• The church host prayer meeting, officers and members meeting, for the other churches within the district.

• 3[rd] Sunday -The Brotherhood – There brothers are responsible for the activity on this day. They organised prayer breakfast for brothers within the district and the wider church community.

• The brothers support the women with their activity.

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report (continued)

• 4[th] Sunday Youth Department – there are not many young adults or children, however all the members get involved in the service to encourage the youth and young adults. The youth would be the focus with their contributions.

• The church hosts the district prayer breakfast meeting on rotation where were all the other members of the district churches attends.

• At the end of each service refreshment is served and the visitors are invited to take part, in this fellowship; this creates an opportunity for us to get to know them better.

Wednesdays 11.00- 13.00 Fasting, prayer and bible teachings and discussions, this involves different levels of teaching relating to the scriptures or current affairs topics which affects us as a church and community.

This meeting is open to anyone who wish to attend. Sometimes we are joined by members from other churches within the district.

Friday 19.00-21.00 Friday evenings are used for members and officers/trustee meetings, choir practice also social events periodically.

There are 2 dates allocated to the church for annual meetings March and November. We have evangelistic or church anniversary service.

Departmental Meetings

The Women

• ➢ The women’s auxiliary has the responsibility of the care and hospitality ministry for those who are:-

• ➢ sick, bereaved, or unable to attend church for whatever reason. They are assisted with shopping,

• ➢ or when attending hospital appointments.

• ➢ Periodic food and clothes collection and delivered to local charities for the homeless.

• ➢ Table top sail, fun day activity.

The Brotherhood

The brothers are involved in practicing musical instruments, have group discussion sessions. Hosted 1 district prayer meeting where they lead the service.

Each third Sunday they are responsible for operating and moderating the service.

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report (continued)

The Youth Department

• ➢ Sunday School class for young children followed by a presentation of learning activity.

• ➢ Small group of children learning to play musical instrument

• ➢ Monthly presentation of subject of interest by a member of the youth department

Other Activities

• ➢ Funeral Services – 2

• ➢ Outreach Meetings -1

National Meetings

There are 4 national meeting for the year when the church is closed on the Sunday, and all members are encouraged to attend these meetings at the national convention centre.

We the members also attend meetings in the other church districts across the country.

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:

• ➢ Select suitable accounting policies and apply them consistently

• ➢ Observe the methods and principles of the Charities SORP;

• ➢ Make judgements and accounting estimates that are reasonable and prudent

• ➢ State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• ➢ Prepare the financial statements on the going concern basis unless it is inappropriate to do so.

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure 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.

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report (continued)

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.

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. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; Bethel Apostolic Church- Mission Hall Bilston seeks to work by consensus wherever possible.

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:-.

• ➢ Providing regular public worship open to all

• ➢ Providing sacred space for personal prayer and contemplation

• ➢ Conducting pastoral work including visiting the sick and the bereaved

• ➢ Teaching Christianity through sermons and Bible studies.

• ➢ Promoting the whole mission of the church through activities for senior citizens, parents and toddlers and other special needs groups

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report (continued)

Financial Review

The Church continues to raise the funds which it needs to carry on its activities from within its own membership and congregation.

The Church is dependents on its membership working as volunteers in all aspects of the church’s life, a number of these activities and initiatives operate with minimal impact on the church’s finances but nevertheless contribute substantially to the achievement of the church’s overall charitable objectives.

Total receipts on ordinary unrestricted funds were £24,130-2026(2025: £41,320) and are detailed in the financial statements.

£23,780-2026 (2025: £16,497) was spent to provide the Christian ministry.

The net result for the year was a surplus of £350-2026 (2025: £24,823) and adding bank and deposit balances brought forward at the beginning of the year, the balances carried forward at 31 March 2026 for unrestricted funds totalled £234,109(2025: £233,759).

Reserve Policy

The Trustees have reviewed the financial position of Bilston Church and have considered the level of reserves required to enable the Church to continue its charitable activities and meet unforeseen expenditure.

The Trustees' policy is to maintain free reserves equivalent to approximately six months of the Church's normal cash operating expenditure. This level is considered appropriate to provide financial resilience against unexpected expenditure, fluctuations in income and unforeseen financial commitments.

For the year ended 31 March 2026, the Church's total running costs were £23,780, including a non-cash depreciation charge of £3,596. Normal cash operating expenditure was therefore approximately £20,184. On this basis, six months' operating expenditure is approximately £10,092. The Trustees have therefore set a target level of free reserves of approximately £10,000.

At 31 March 2026, the Church had a bank balance of £40,927, after meeting its running costs for the year. Subject to any restricted or otherwise committed funds and other liabilities, the Trustees consider that the Church currently has sufficient reserves to meet its stated reserves policy.

The Trustees recognise that funds held above the target level of free reserves may be required for the ongoing maintenance and development of the Church's activities and property and for unforeseen expenditure. Any such funds will be applied in accordance with the Church's charitable objectives.

The Trustees will continue to monitor the level of free reserves and review the reserves policy regularly to ensure that it remains appropriate to the Church's circumstances and future financial needs.

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Trustees Report (continued)

The Church's land and buildings are held for use in carrying out its charitable activities and are not regarded as free reserves.

Risk Management

The trustees have examined the major risks which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Plans for the future

• ➢ Continue to be developing the link with the local community such as the residential home near by other denominational churches, shopkeepers, and residents.

• ➢ Looking at ways to engage with the younger age group

• ➢ Discussion has taken place regarding setting up a soup kitchen for one day of the week.

• ➢ Evangelising the area by dropping tracts through doors in the surrounding area.

• ➢ Sport day for the youth.

• ➢ Coffee morning.

• ➢ Health check and wellbeing session.

• ➢ Commence Sunday evening service with teaching one evening per month.

Approved by the board Trustees and signed on its behalf by:

Evangelist Joan Samuels-Trustee August 2026

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Independent examiner’s report to Bethel Apostolic Church-Mission Hall Bilston

I report on the accounts of the charity for the Period from 1 March 2025 to 31 March 2026 which are set out on pages 12 to 17.

Respective responsibilities of the Committee and the examiner

The trustees are responsible for the preparation of accounts. The 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.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

• Examine the accounts under section 145 of the 2011 Act.

• Follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 act; and

• State whether particular matters have come to my attention

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 Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Independent examiner’s report to Bethel Apostolic Church-Mission Hall Bilston Continued

Independent examiner’s statement

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

• (1) Which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 145 of the 2011 Act; and

• to prepare financial statements,, which accord with the accounting records and comply with the requirements of the 2011 Act and with the principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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 August 2026

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Statement of Financial Activities

	Notes	Restricted	Unrestricted	Total Funds	Total Funds
		Fund	Fund
		2026	2026	2026	2025
		£	£		£
INCOMING RESOURCES
Donation and Legacies
Donation and Offerings	2	24,130		24,130	21,320
Gift Aid Reclaim	2		-		-
Donation from Charity	3	-	-	-	20,000
TOTAL INCOMING RESOURCES		24,130	-	24,130	41,320
RESOURCES EXPENDED
Expenditure on charitable activities	4	23,780		23,780	16,497
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES		350		350	24,823
RECONCILLIATION OF FUNDS
Funds brought forward		233,759		233,759	208,936
TOTAL FUNDS CARRIED FORWARD		234,109	-	234,109	233,759

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Balance Sheet as at 31 March 2026

			2026	2025
	Notes	£	£	£
Fixed Assets
Freehold property/	6		180,000	180,000
Building Improvements
Fixtures& Fittings/Furniture/	6		3,665	5,395
Office Equipment
Plant & Machinery	6		751	921
Audio Visual Equipment	6		9,387	10,890
Computer Hardware	6		79	159
Total Fixed Assets			193,882	197,365
Current Assets
Cash at Bank and in hand		40,927		36,914
Other Assets
Total Current Assets		40,927		36,914
Liabilities
Creditors falling due within	7		(700)	(520)
one year
Net Current assets			40,227	36,394
Total Assets less Current			234,109	233,759
Liabilities
Creditors: falling due after more
than 1year
Total Net assets			234,109	233,759
Funds of the charity
Unrestricted Funds			234,109	233,759
TotalFunds			234,109	233,759

The notes on pages 14 to 17 form part of these financial statements

Approved by the board Trustees and signed on its behalf by:

Missionary Joan Samuels-Trustee August 2026

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Notes to the financial statements for Period from 1 April 2025 to 31 March 2026

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 Management Committee 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 10% straight line Plant & Machinery 10% straight line Fixtures & Fittings & Office Equipment 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle 20% straight line

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Notes to the financial statements for Period from 1 April 2025 to 31 March 2026

2. Donation and Legacies

	31	March 2026		31 March
				2025
	Restricted	Unrestricted	Total	Total
	Funds	Funds	Fund	Fund
	£		£	£
Donations & offering	-	-	-	21,320
Gift Aid	-	-	-
Total	-	-	-	21,320

3. Other Income

		31	March 2026
	Restricted		Unrestricted	Total	Total
	Funds		Funds	Fund	Fund
		£	£	£	£
Donation		-	-		20,000
Total		-	-		20,000

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Notes to the financial statements for Period from 1 April 2025 to 31 March 2026

4. Analysis of expenditure on charitable activities

	31 March	31 March
	2026	2025
	£	£
Administration expenses	1,012	374
Communication expenses	167	-
Governance Cost	159	150
Depreciation on tangible assets:	3596	3,849
Owned by the Charity
Financing Cost	38	-
Mission & Ministry Cost	3,960	2,711
Outreach and Evangelism	111
Ecclesiastical Support Cost	1,365	1,245
[Contribution towards the
responsibilities of the National
Church]
Penalties & Fines		300
Legal and professional fees	2,150	-
Insurance	1,163	1,144
Utilities	3,492	3,257
Independent Examination	700	520
Property Expenses	4,157	2,255
Health/ Safety/Security Cost		432
Supplies & Services	1,636	-
Equipment / Electricals	50	-
Purchase/ Repairs &
Maintenance
Miscellaneous Expenses	24	260
Total resources expended	23,780	16,497

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Bethel Apostolic Church-Mission Hall Bilston CIO Trustees Report and Accounts For the year ended 31 March 2026

Notes to the financial statements for Period from 1 April 2025 to 31 March 2026

5. Trustees Remuneration and Benefits

In the year to the 31 March 2026(2025-£0), no remuneration was paid to any trustees.

Trustees` expenses

There was no trustee`s expenses paid for the year ended 31 March 2026(2025-£0).

A travel and subsistence policy is available for trustees. The policy has been developed with due heed to the Charity Commission guidance. Travel and subsistence costs are refunded to trustees on submission a claim with supporting receipts and payment is subject to compliance with the policy. The policy will be reviewed annually to ensure these remains appropriate.

6. Tangible Fixed Assets

	Freehold	Building	Fixtures,	Office	Plant&	Audio	Computer	Total
	Property	Improvements	fittings	Equipment	Machinery	Visuals	Hardware
	£	£	£	£	£	£	£	£
Cost
1 April 2025	180,000	-	9,675	805	1690	15,026	399	207,595
Additions
Surplus on
revaluation
Disposal
At 31 March	180,000		9,675	805	1,690	15,026	399	207,595
2026
Depreciation
At 1 April	-	-	4209	763	769	4,136	240	10,117
2025
Charge for			1,822	21	170	1503	80	3,596
the year
On disposals
At 31 March	-		6,031	784	939	5,639	320	13,713
2026
Net book
value
At 31 March	180,000		3,644	21	751	9,387	79	193,882
2026
At 31 March	180,000		5,466	42	921	10,890	159	197,478
2025

7. Creditors

7. Creditors
	31 March 2026	31 March 2025
	£	£
Creditors: amounts falling due within one	700	520
year(Accountants Invoice)
Total	700	520

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