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2024-12-31-accounts

Charity Number: 1187927

Church On The Street Ministries

Trustees’ report and financial statements For the year ended 31 December 2024

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Church On The Street Ministries Reference and administration information

Charity number

1187927

Registered office and operational address

1 Bethesda Street, Burnley, Lancashire, BB11 1PR

Trustees

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Alastair Barrie Gavin Emberton resigned 31 May 2025 Hannah Emmett resigned 31 January 2024 Gill Savage Beate Wilkinson appointed 12 February 2024

No trustee held title to property belonging to the charity during the reporting period or at the date of approval.

Key management personnel

Michael Fleming Lead Pastor

Bankers

HSBC, 12 Manchester Road, Burnley BB11 1JH, Lancashire

Independent Examiner

Kate Adderley CA, Third Sector Accountancy Limited, Holyoake House, Hanover Street, Manchester M60 0AS

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Church On The Street Ministries Trustees’ annual report for the year ended 31 December 2024

The trustees present their report and the independently examined financial statements for the year ended 31 December 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Objectives

  1. To advance the Christian religion in Burnley for the benefit of the public through the holding of street ministries, providing a place of worship, regular prayer meetings and bible studies to enlighten others about the basis of the Christian faith.

  2. The prevention or relief of poverty in Burnley by providing items and services to individuals in need.

  3. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

The work of Church on the Street aims to facilitate change and social reform on a national and international basis, recently sending two Pastors to the Dominican Republic, providing support to Barnoldswick and working in Preston.

To achieve these objectives, Church On The Street Ministries (COTS) provides regular public worship, open to all. We make provision of sacred space for personal prayer and contemplation. We also carry out Pastoral work, including helping those in need and visiting the sick and the bereaved. Other activities include the teaching of Christianity through sermons, educational courses and small groups. We also promote Christianity through the

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media, and the distribution of literature.

We actively provide support for people who are homeless, suffering from addiction, living in some form of poverty, need mental health support, lonely, or need food or clothing.

Activities

Church On The Street Ministries (COTS) operates as a Christian organisation and registered Charity with a core mission to support the most vulnerable members of our community. Our headquarters are located in Burnley town centre which is where our Community Hub offers a range of essential services. These include a community kitchen, staffed by dedicated volunteers, providing meals and beverages daily (Monday - Friday and Sunday mornings), as well as counselling and listening services, laundry and shower facilities, a clothing bank, and distribution of emergency food parcels. Moreover, we collaborate with various partner organisations to host drop-in clinics aimed at enhancing the health and well-being of our community.

COTS services are delivered by a blend of paid staff and volunteers, many of whom are experts-by-experience of substance misuse, mental health challenges, and homelessness. Additionally, we operate a recovery academy comprising programs such as The Exodus Project, The Genesis Project, and The Bible College.

Our outreach encompasses individuals facing homelessness, isolation, feelings of abandonment, and vulnerability, along with those on the path to recovery from substance addiction. We are dedicated to serving the marginalised segments of our community, providing them with support, resources, and a sense of belonging.

Our vision is to stand in the gaps of society, leading us to continuously adapt and expand our efforts to meet evolving needs. Through our work, we've witnessed individuals using our services embark on journeys of recovery, assisted vulnerable women escaping domestic violence to find safety, supported those grappling with mental illness in finding suitable medication, aided with finding suitable accommodation, assisted people who require advocacy when navigating governmental systems, and fostered support networks for isolated individuals seeking connection and purpose.

In addition to our diverse range of programs and initiatives, we serve a hot lunch three times weekly to 60-80 individuals, cooked breakfast Thursday mornings and a buffet after the service on Sundays. Cold sandwiches (ham or cheese) are also available, alongside a variety of hot and cold beverages throughout the day. Our doors welcome between 80 and 100 people daily, depending on the array of services provided.

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Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on seeing the poor raised out of poverty and are undertaken to further the charity’s charitable purposes for the public benefit.

It is amazing to know that over 15,200 people have walked through the doors of Church on the Street, Burnley, during 2024. That is 15,200 people who have received help and support in some form or another. Some come in to warm up, have a brew and something to eat, others come in for urgent mental health support or housing needs. We have been able to

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meet the needs of the evolving and growing COTS community through purchasing and renovating Bethesda Chapel in Burnley at the end of 2022. Bethesda Chapel is the main premises for all COTS charitable activities and church services. Purchasing Bethesda placed us in a more financially sustainable position and we are more suited to welcome and work with our growing number of partners.

Partnerships have been formed and strengthened in 2024. The work we are doing with the NHS is growing and we are now providing wound care services, mental and physical health assessments, and HEP C testing. Pendleside Hospice have been providing support for endof-life care as well as training for our team. Alternate Thursdays a team of opticians hold a drop in where people can access free eye tests and glasses.

We continued to provide further support for people who have lost loved ones and are unable to afford the funeral costs. During 2024 we organised several funerals as well as Pastor Mick taking the funeral service.

Our church website was completed and launched in early 2023 and features a live what's on section on the homepage, as well as a resources page where people can access free resources. These resources have been expanded in 2024 to include several reports written by the Pastor Mick, intending to highlight the plight of child poverty and homelessness in the UK. A blog is also available on the website, providing people with free reflections and prayerful considerations in order to inform about Christian beliefs and promote emotional and spiritual wellbeing.

In 2024 we opened another church site in Blackburn, following a period of need assessment and collaboration with the local branch of the Salvation Army. We currently run a Sunday afternoon service, followed by a hot meal. We serve 30 hot meals per week from our Blackburn site and have also begun running the Genesis Project for 15-20 attendees per week.

During the 2024 Christmas School Holidays we supported the CAS appeal, distributing 120 coats and shoes to children within the communities we serve.

The highlight of the year for many people is the COTS Christmas Lunch. A team of staff and volunteers cook and serve a Christmas dinner for over 120 people. Presents were distributed to kids and adults from Santa and the day was very special for all.

To support local families, raise additional income and support the work in Barnoldswick we run a charity shop selling children's clothing, shoes, toys, books and accessories. The Loaves & Fishes community café continues to go from strength to strength with an average of 400 people a month calling in.

COTS would not be able to do what we do without an amazing team of volunteers. We now have a team of 86 volunteers who give up their time to love and serve people who are living in poverty or in some form of addiction. A massive thank you to all of you for your help.

The work undertaken by COTS and the NHS Wound Care and Foot Clinic Team has been nationally and locally recognised, with the collaboration receiving a STAR award in recognition of the partnership and the feedback received from those who have accessed the service. We

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continue to provide a partnership with the NHS Mental Health Practitioner Team, as well as the NHS Living Well Checks Team. COTS has a successful record of employing staff and volunteers who have lived experience of mental health issues. Staff are trained in mental health first aid and have a pathway into secondary services on days that the mental health drop in isn’t operating. The Charity has recently set up an information sharing agreement with Probation services, we now have a referral pathway for probation officers to directly link their clients into COTS and the service that they may require. COTS works with other professional partners to coordinate and deliver training.

Recently Inspire have been in to work alongside COTS on our Needle exchange programme, relaunching it and training more staff and volunteers to operate the service. Alongside this we distribute Naloxone to all those who are interested as part of our harm reduction work. It takes 2-3 minutes to train someone to use it and it has the potential to reverse an opioid overdose until paramedics arrive. We have seen this save lives and is a crucial step in the work we are doing.

The team have been working locally to build partnerships with the police promoting the benefits of carrying Naloxone. Naloxone is an injection or nasal spray that works to reverse an opiate overdose giving time for medical staff to arrive and intervene. The local police force were keen to carry the medication however, the trainer was not by an organisation accredited for the police force. Since then, the police have found appropriate training and are looking to carry Naloxone in the next year, across our local force and possibly nationwide.

Beneficiaries of our services

We welcome people of all backgrounds and ages into COTS, whether in Blackburn, Barnoldswick or Burnley. We have a small but growing number of elderly people who come to the church in Burnley to play games, keep warm in the winter, and fellowship to keep loneliness at bay. Sadly, we are seeing children coming to access our services, specifically housing and mental health support. Below is a short story from someone who has been supported in 2024.

One such person is Oliver, a graduate of the Exodus Project who now works one day a week for COTS. Before coming to COTS, Oliver rated his mental wellbeing as a two out of ten. He had been a Christian for some time but was seeking community and a sense of belonging. Upon graduating the Exodus Project his mental wellbeing had improved to a six and he had begun to build a community around himself. After volunteering for a while and then gaining employment within the charity, Oliver broke his foot and was unable to drive which significantly impacted life for him. The community at COTS came around him and has supported him to make big changes in his life and continue to be a vital member of our team. Oliver loves coming into COTS especially on Sundays and has continued to see an improvement to his wellbeing.

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Meet Wendi

I joined the Exodus project because I had lots of behavioural issues surrounding past trauma, mental health issues and past drug abuse. I never completed a 12-step programme before, and I felt it was my last resort after being in and out of counselling for years. I felt it was time to put my life on the table and have a good look at it. I missed the first two courses because I didn't think I was 'broken' enough to go on the course. It turned out I was more broken than I thought, leading to unhealthy behaviours, including isolation and burning bridges for fun to watch them burn, then regretting it later on.

The Exodus course drew me closer to God and the COTS community. I have formed some lifelong friendships because of this course. I'm learning to love myself and be kinder to other people. I've also learned how damaging resentments and unforgiveness can be. Since completing the Exodus, I have transitioned to full-time involvement in COTS church life, attending the Sunday service and becoming part of the worship team. It just seemed to make sense to me to fully submerge myself in COTS life because every single person, from the bottom to the top (not that this applies in COTS), is my family.

I'm also a member of staff here at COTS. My main job is volunteer coordinator. I bring in and interview potential volunteer candidates, then present them to Mick or Emma (our pastors) to vet. I'm also hoping to help facilitate the next Exodus course as further development, and have recently been training to do so. I also input data into the charity log. I also work on the floor a lot when I'm not busy with office work. This involves engaging with hub members and helping out when I can. I enjoy working here and worshipping here, it is not just a church, we are all connected in Christ and it shows. COTS is a unique church and I have attended a number of churches in my time.

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Financial review

During the year the total income for the charity was £401,286 (2023: £407,262) consisting of £109,811 (2023: £87,050) restricted and £291,475 (2023: £320,212) unrestricted income. The total expenditure for the year was £354,840 (2023: £513,715) consisting of £67,318 (2023: £24,633) restricted and £287,522 (2023: £489,082) unrestricted expenditure. The surplus generated during the year was £46,446 (2023: a deficit of -£106,453).

At end of the year the total funds of the charity were £525,050 (2023: £478,604) consisting of £80,088 (2023: £73,166) restricted funds and £444,962 (2023: £405,438) of unrestricted funds.

Income

The income that the charity received in 2024 has come from a variety of sources and was a mixture of restricted and unrestricted funds. The general public have donated £171,377 including £15,485 generated by our Loaves & Fishes Cafe. Weekly church tithing from Preston and Burnley totalled £28,721. From donations from the general public and church tithing we have been able to claim £12,702 in Gift Aid. The COTS retail outlets, the Charity Shop and Just for Kids, generated an income of £68,871.

We also received a number of grants totalling £109,811 which were restricted for use for specific projects and their related expenditure. We would like to thank all our supporters and grant contributors for helping us continue this vital work through these grants. Please refer to Note 17 in the financial pages for a detailed listing of the grants and their purpose.

Expenditure

Total expenditure for the year was £354,840.

Employing staff and managing over 60 volunteers cost £195,775 incl training and travel costs of £9,992 for both staff and volunteers. Maintaining Bethesda and our two shops and the café Loaves and Fishes, took a total of £71,255 which includes £25,908 for cleaning, utility bills and waste collection, and £24,416 rent for our Barnoldswick operations.

Our charitable activities at Bethesda cost £38,425 (excluding salary costs) includes £15,879 for food and meals at the Hub Café and Loaves & Fishes Cafe, £4,775 spent during Outreach helping people with travel, food shopping, clothing and other necessary items, funeral support £3,421, Recovery Academy £3,903, church services incl some lunches £2,550, and emergency accommodation £1,799.

To stay connected and have good internet facilities cost us £9,835. Our website platform subscription cost £3,263 – an essential tool to keep everyone connected and informed about COTS and our programmes, and vital for our successful fundraising.

Reserves policy

The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board

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reviewed the reserves policy and agreed that a reserve of approximately three months of operational costs, currently £90,000, is appropriate given the risks faced by the charity and the sustainability of its different income streams. As of 31st December 2024, free reserves were £89,601. Based on the current performance the trustees are confident that the charity will be able to generate sufficient donations to at least maintain the reserves.

Related parties and relationships with other organisations

In 2024 there were no related party transactions. We have built a number of ongoing positive relationships with other organisations who we work with very closely – please refer to the report above.

Structure, governance and management

The organisation is a charitable incorporated organisation (CIO) formed on 13 February 2020 and registered as a charity on that date. The charity was established under a constitution which established the objects and powers of the charity, and is governed by that constitution.

In the event of winding up, members of the charity have no liability to contribute to the assets of the charity and have no personal responsibility for settling the charity’s debts and liabilities. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

For the appointment of charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law 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, including the income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:

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The trustees are responsible for keeping proper 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 and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees’ annual report has been approved by the trustees on and 21 / 10 / 2025 signed on their behalf by:

Alastair Barrie

Trustee

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Church On The Street Ministries Independent examiner’s report to the trustees for the year ended 31 December 2024

I report on the accounts of the charity for the year ended 5 April set out on pages 12 to 27.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ICAEW.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the 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.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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 130 of the Charities Act; and

    • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  2. have not been met; or

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

Kate Adderley CA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS

Date: 21 / 10 / 2025

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Church On The Street Ministries

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 December 2024

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
217,799
Charitable activities
4
4,805
5
68,871
Total income
291,475
Expenditure on:
Raising funds
6
31,352
Charitable activities
7
256,170
Total expenditure
287,522
8
3,953
Transfer between funds
35,571
Net movement in funds for the year
39,524
Reconciliation of funds
Total funds brought forward
405,438
Total funds carried forward
444,962
Net income/(expenditure) for the year
Other trading activities		 Restricted
funds
£
109,811
-
-
109,811
-
67,318
67,318
42,493
(35,571)
6,922
73,166
80,088		 Total funds
2024
£
327,610
4,805
68,871
401,286
31,352
323,488
354,840
46,446
-
46,446
478,604
525,050		 Unrestricted
funds
£
219,871
24,976
75,365
320,212
38,637
450,445
489,082
(168,870)
(168,870)
574,308
405,438		 Restricted
funds
£
87,050
-
-
87,050
-
24,633
24,633
62,417
62,417
10,749
73,166		 Total funds
2023
£
306,921
24,976
75,365
407,262
38,637
475,078
513,715
(106,453)
-
(106,453)
585,057
478,604

The statement of financial activities includes all gains and losses recognised in the year. The notes on pages 12 to 24 form part of these accounts.

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Church On The Street Ministries Charity number 1187927

Balance sheet as at 31 December 2024

----- Start of picture text -----
Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 13 355,361 326,459
Intangible assets 14 13,468 17,957
Total fixed assets 368,829 344,416
Current assets
Debtors 15 20,206 11,548
Cash at bank and in hand 146,103 134,190
Total current assets 166,309 145,738
Liabilities
Creditors: amounts falling
due in less than one year 16 (10,088) (11,550)
Net current assets 156,221 134,188
Total assets less current liabilities 525,050 478,604
Net assets 525,050 478,604
The funds of the charity:
Restricted income funds 17 80,088 73,166
Unrestricted income funds 18 444,962 405,438
Total charity funds 525,050 478,604
----- End of picture text -----

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.

The notes on pages 14 to 27 form part of these accounts.

21 / 10 / 2025 Approved by the trustees on and signed on their behalf by:

Alastair Barrie (Trustee)

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Church On The Street Ministries

1 Accounting policies

Notes to the accounts for the year ended 31 December 2024

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Church On The Street Ministries meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

e Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

f Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

g Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Freehold land and buildings 0% Leasehold improvements over the life of the remaining lease Equipment, furniture and fittings 20% Vehicles 20%

The freehold land and buildings relate to a church building and associated land acquired late in December 2022. The trustees have determined that the residual value (based on prices at the time of acquisition) of the building is not materially different from the carrying amount of the asset and the building has a very long useful life. Any depreciation is therefore immaterial. The freehold building will be subject to an annual impairment review going forward.

The freehold land is considered to have an indefinitely long useful life and as above no depreciation has been deemed required.

h Intangible fixed assets

Intangible fixed assets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Website 20%

The development costs for the website have been capitalised as it is used both for public and beneficiary information about the charity's activities and services, and for fundraising. The charity generates considerable donation income via the website and so feels justified to capitalise its costs.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

i Stock

The charity receives donations of clothing and other small household items which are sold at low cost to the general public through the charity shop. Estimating the fair value of donated goods for resale has been deemed inpractical because of the volume of low-value items received and the associated costs of valuation have been deemed to outweigh the benefits of this information to users of the accounts and the charity. Hence the value to the charity of the donated goods sold is recognised as income when sold. The proceeds of sale have been categorised as 'Income from other trading activities' in the Statement of Financial Activities.

j Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k Cash at bank and in hand

Cash at bank and cash in hand includes cash funds held at bank accounts and as petty cash.

l Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n Pensions

Employees of the charity are entitled to join a defined contribution scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were outstanding contributions of £408 at the year end, and this was paid in January 2025.

The charity is a charitable incorporated organisation registered with the Charity Commission and has no share capital. The registered office address is disclosed on page 1.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

Donations
Gift aid
Tithe
Grants
Donations in kind
Total
Income from charitable activities
Charitable trading
Total		 Unrestricted
£
171,377
12,702
28,720
5,000
-
217,799
Unrestricted
£
4,805
4,805		 Restricted
£
-
-
-
109,811
-
109,811
Restricted
£
-
-		 Total 2024
£
171,377
12,702
28,720
114,811
-
327,610
Total 2024
£
4,805
4,805		 Unrestricted
£
178,033
11,646
20,192
6,500
3,500
219,871
Unrestricted
£
24,976
24,976		 Restricted
£
10,500
2,500
-
74,050
-
87,050
Restricted
£
-
-		 Total 2023
£
188,533
14,146
20,192
80,550
3,500
306,921
Total 2023
£
24,976
24,976

17

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

Charity shops
Cost of raising funds
Staff and volunteer costs
Card/donation processing fees
Charity shop premises costs
Marketing and advertising
Administrative and sundry expenses
Legal and Other Professional Fees
Telephone
Depreciation		 Unrestricted
£
68,871
68,871
Unrestricted
£
263
4,057
23,711
-
65
-
1,829
1,427
31,352		 Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-
-
-		 Total 2024
£
68,871
68,871
Total 2024
£
263
4,057
23,711
-
65
-
1,829
1,427
31,352		 Unrestricted
£
75,365
75,365
Unrestricted
£
2,245
6,957
25,711
50
105
920
1,271
1,378
38,637		 Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-
-
-		 Total 2023
£
75,365
75,365
Total 2023
£
2,245
6,957
25,711
50
105
920
1,271
1,378
38,637

Note: The above costs are all related to the operation of two charity shops, and donation processing fees for the charity as a whole.

18

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e

Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

7 Analysis of expenditure on charitable activities

Staff and volunteer costs
Marketing
Administrative and sundry expenses
Rent
Utilities
Repairs and maintenance
Insurance
Motor expenses
Telephone
Printing, postage and stationery
Charitable activities (various)
Church Service Expenses
Conference & Events
Counselling Support & Supervision
General charitable donations made
Professional fees
Bank charges
Depreciation
Restricted expenditure
Unrestricted expenditure
8
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Property
Independent examiner's fee		 2024
£
195,512
1,081
10,858
8,582
16,215
6,460
6,440
2,458
8,006
479
30,704
2,550
-
535
4,636
8,625
847
19,500
323,488
67,318
256,170
323,488
2024
£
20,926
24,416
2,544		 2023
£
244,064
5,847
7,930
65,408
23,245
31,466
3,306
3,896
3,754
1,415
33,168
1,798
214
650
-
17,846
1,116
29,955
475,078
24,633
450,445
475,078
2023
£
26,846
77,006
1,980

19

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e

Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2024
£
170,115
12,665
3,003
185,783		 2023
£
215,065
16,375
4,178
235,618

No employee had employee benefits in excess of £60,000 (2023: Nil).

The average number of staff employed during the period was 10 (2023: 12).

The average full time equivalent number of staff employed during the period was 6 (2023: 8).

The key management personnel of the charity comprise the trustees and the Lead Pastor. The total employee benefits of the key management personnel of the charity were £51,021 (2023: £90,069, Lead Pastor and Operations Directors).

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: Nil).

No trustee received travel and subsistence expenses during the year as part of their role as a trustee of the charity (2023:£Nil).

Aggregate donations from related parties were £325 (2023: £760).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

There were no other related party transactions during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2023: nil).

11 Government grants

The government grants recognised in the accounts were as follows:

Burnley Borough Council
Lancashire County Council
NHS Lancashire and South Cumbria ICB		 2024
£
3,480
1,100
59,231
63,811		 2023
£
-
-
35,000
35,000

There were no unfulfilled conditions and contingencies attaching to the grants.

20

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

12 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

13 Fixed assets: tangible assets

Cost
Additions
Depreciation
Charge for the year
Net book value
At 1 January 2024
At 31 December 2024
At 31 December 2024
At 31 December 2024
At 1 January 2024
At 31 December 2023		 Freehold land
and buildings
£
271,472
39,049
310,521
-
-
-
310,521
271,472		 Leasehold
improvements
£
25,839
-
25,839
25,839
-
25,839
-
-		 Equipment,
furniture and
fittings
£
76,933
6,290
83,223
25,008
15,562
40,570
42,653
51,925		 Vehicles
£
3,500
-
3,500
438
875
1,313
2,187
3,062		 £
377,744
45,339
423,083
51,285
16,437
67,722
355,361
326,459
Total

21

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e

Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

14 Fixed assets: intangible assets

Website
Cost
£
22,446
22,446
Depreciation
4,489
Charge for the year
4,489
8,978
Net book value
13,468
17,957
15
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Trade creditors
Other creditors and accruals
Deferred income
Taxation and social security costs
At 1 January 2024
At 31 December 2024
At 31 December 2024
At 31 December 2023
At 1 January 2024
At 31 December 2024		 2024
£
6,163
3,008
11,035
20,206
2024
£
985
5,324
-
3,779
10,088		 2023
£
2,500
3,008
6,040
11,548
2023
£
621
5,298
1,538
4,093
11,550

22

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e

Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

17 Analysis of movements in restricted funds

Food Bank donations
Pendle Borough Council
Total
Private donors
Duchy of Lancaster
NHS Lancashire and
South Cumbria ICB
Maurice & Hilda Laing
Charitable Trust
Inspire - Change Grow
Live
Benefact Trust *
Lancashire County
Council (Exodus)
Lancashire County
Council (Warm Space)
Burnley Borough Council
Camurus Ltd
Joseph Rank Trust (The)
The Building Recovery in
Communities (BRiC) Fund
- via Red Rose Recovery
Lancashire		 Balance at 1
January
2024
£
8,000
-
-
3,000
2,546
7,371
-
-
-
10,000
28,417
832
13,000
-
73,166		 Income
£
-
3,480
15,000
-
-
12,000
15,000
600
500
-
59,231
-
-
4,000
109,811		 Expenditure
£
-
(3,594)
(5,083)
(3,000)
(2,546)
(6,967)
(6,152)
(89)
(590)
-
(35,257)
(1,146)
-
(2,894)
(67,318)		 Transfers
£
(8,000)
114
-
-
-
-
-
90
(10,000)
(5,089)
314
(13,000)
-
(35,571)		 Balance at 31
December
2024
£
-
-
9,917
-
-
12,404
8,848
511
-
-
47,302
-
-
1,106
80,088

Note concerning transfers

*The new lift was installed during 2024. This became the property of the charity and restricted funds of £31,000 were therefore transfered to unrestricted funds.

**Part of the funds from NHS Lancashire and South Cumbria ICB, £5,089, were used to purchase three laptops and camera equipment needed for the work for the Community Mental Health Transformation project.

23

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

Comparative period

Christmas donations
Food Bank donations
Pendle Borough Council
Souter Charitable Trust
Total
Alex Ferry Foundation
Duchy of Lancaster
Inspire - Change Grow
Live
Maurice & Hilda Laing
Charitable Trust _
_Benefact Trust
Lancashire County
Council
NHS Lancashire and
South Cumbria ICB
Private donors *
The Building Recovery in
Communities (BRiC)
Fund - via Red Rose
Recovery Lancashire		 Balance at 1
January
2023
£
-
-
42
-
2,876
-
2,290
-
-
1,038
-
4,503
-
10,749		 Income
£
5,050
8,000
-
3,000
-
12,000
-
10,000
35,000
-
13,000
-
1,000
87,050		 Expenditure
£
(5,050)
-
(42)
-
(330)
(4,629)
(2,290)
-
(6,583)
(206)
-
(4,503)
(1,000)
(24,633)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 December
2023
£
-
8,000
-
3,000
2,546
7,371
-
10,000
28,417
832
13,000
-
-
73,166

24

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e

Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

Name of restricted fund Description, nature and purposes of the fund Alex Ferry Foundation towards refurbishment costs of the medical room Benefact Trust * grant towards cost of new lift to give disability access Christmas donations individual donors, donations to provide a Christmas meal on Christmas Day at COTS Duchy of Lancaster grant towards purchasing of stock for the food bank Food Bank donations various donations towards the food bank operation Inspire - Change Grow recruitment of COTS administration staff to enable increase in treatment Live numbers for Burnley and Preston Lancashire County grant towards purchasing of stock for the food bank Council Maurice & Hilda Laing grant towards cost of new lift to give disability access Charitable Trust * NHS Lancashire and grant funding towards Community Mental Health Transformation South Cumbria ICB Pendle Borough grant funding to cover the costs of providing healthy hot meals to children on Council the Healthy Activities and Food (HAF) programme Private donors * donations towards cost of new lift to give disability access Souter Charitable funding to cover the increased cost of purchasing perishable goods for use Trust within the COTS Hub Café The Building Recovery grant to contribute to costs of recovery programmes, contribution towards in Communities (BRiC) travel costs for "academy" students Fund - via Red Rose Recovery Lancashire

25

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

18 Analysis of movement in unrestricted funds

Comparative period
Designated fixed
assets fund
Designated fixed asset
reserve
General fund
General fund
Designated church
refurbishment fund		 Balance at 1
January
2024
£
78,977
326,461
405,438
Balance at
1 January
2023
£
239,300
80,000
255,008
574,308		 Income
£
291,475
-
291,475
Income
£
320,212
-
-
320,212		 Expenditure
£
(287,522)
-
(287,522)
Expenditure
£
(489,082)
-
-
(489,082)		 Transfers
£
6,671
28,900
35,571
Transfers
£
8,547
(80,000)
71,453
-		 As at 31
December
2024
£
89,601
355,361
444,962
As at 31
December
2023
£
78,977
-
326,461
405,438

Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Designated property The fixed assets are essential for the future operation of the charity and so are assets fund excluded from free reserves.

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Church On The Street Ministries

Notes to the accounts for the year ended 31 December 2024 (continued)

Tangible fixed assets
Net current assets/(liabilities)
Total
Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
13,468
76,133
89,601
General
fund
£
17,955
61,022
78,977		 Designated
funds
£
355,361
-
355,361
Designated
funds
£
326,461
-
326,461		 Restricted
funds
£
-
80,088
80,088
Restricted
funds
£
-
73,166
73,166		 Total 2024
£
368,829
156,221
525,050
Total 2023
£
344,416
134,188
478,604

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

----- Start of picture text -----
Property
2024 2023
£ £
Less than one year 17,344 23,496
One to five years 7,150 46,028
Over five years - -
24,494 69,524
----- End of picture text -----

27

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e

Kate Adderley

Third Sector Accountancy Limited

Holyoake House Hanover Street Manchester M60 0AS

Dear Patrick.

This representation letter is provided in connection with your preparation of the financial statements of Church On The Street Ministries for the year ending 31 December 2024.

Audit exemption

We confirm that the charity accounts do not need to be audited under Section 144 of Charities Act 2011, that an Independent Examination is required under Section 145 of Charities Act 2011, and that the Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.

Financial statements

  1. We have fulfilled our responsibilities as trustees, as set out in the terms of your engagement dated 15 September 2023 for preparing financial statements in accordance with the Charities Act 2011 and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). You have drafted these financial statements on our behalf. The financial statements give a true and fair view of the financial position of Church On The Street Ministries as of 31 December 2024 and of the results of its operations for the year then ended. We have fulfilled our responsibilities for making accurate representations to you.

  2. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

  3. We have no plans or intentions that may materially alter the carrying value and where relevant the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  4. We confirm that there are no known actual or possible litigation and claims to be disclosed whose effects should be considered when preparing the financial statements.

  5. Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of accounting standards.

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  1. All events since the balance sheet date which require disclosure or which would materially affect the amounts in the financial statements have been adjusted or disclosed in the financial statements.

  2. We confirm the financial statements are free of material misstatements, including omissions.

  3. We confirm that, having considered our expectations and intentions for the next twelve months, and the availability of working capital, the charity is a going concern. We confirm that the disclosures in the accounting policies are an accurate reflection of the reasons for our consideration that the financial statements should be drawn up on a going concern basis.

Information provided

  1. All accounting records and relevant information have been made available to you for the purpose of your preparation of the financial statements. We have provided to you all other information requested and given unrestricted access to persons within the charity from whom you have deemed it necessary to request information. All other records and related information including minutes of all trustees’ meetings have been made available to you.

  2. We confirm that we have disclosed all bank accounts and cash holdings in our control to you, and that all transactions through those accounts and balances on them at the balance sheet date are adequately reflected in the accounting records and the financial statements. We have no loan or overdraft facilities with any bank.

  3. All transactions undertaken by the charity have been properly reflected in the accounting records and are reflected in the financial statements.

  4. We acknowledge our responsibility for the design, implementation and maintenance of controls to prevent and detect fraud. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

  5. We confirm that there is no information to be disclosed in relation to allegations of fraud, or suspected fraud affecting the charity’s financial statements communicated by employees, former employees, analysts, regulators or others.

  6. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its business and which could affect the financial statements. The charity has complied with all aspects of contractual agreements that could have a material effect on the financial statements in the event of non-compliance.

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  1. We confirm that we have disclosed to you the identity of the charity’s related parties and all related party relationships and transactions relevant to the charity that we are aware of.

  2. The charity has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those disclosed in the financial statements.

  3. There are no liabilities, contingent liabilities or guarantees to third parties other than those disclosed in the financial statements.

Charity specific representations

  1. All income to which the charity is entitled has been recorded in the accounting records and is reflected in the accounts, including donations collected by supporters and other third parties.

  2. Restricted funds have been applied to the purpose for which they were intended by the funder or donor.

  3. We confirm that there was no correspondence with the regulators to be made available to you including any serious incident reports.

We confirm to the best of our knowledge and belief that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation sufficient to satisfy ourselves that we can properly make each of the above representations to you.

Signed on behalf of the board of directors by:

………………………………………....

Alastair Barrie, Trustee, Church On The Street Ministries

21 / 10 / 2025 Date…………………………………

Doc ID: 6ddc4e9cd4f634ed0c601d3b3468b7c32d63e21e