REGISTERED CHARITY NUMBER: 1189340
ort ofthe Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
Oldham Bethel Church
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX

Oldham Bethel Church
Contents of the Financial Statements
for the Year Ended 31 December 2025
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
9 to 13
Detailed Statement of Financial Activities
14 to 15

Oldham Bethel Church
ort of the Trustees
for the Year Ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended
31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by
Charities." Slalement of Recommended Practice applicable to charities preparing their accounts in
accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims and purposes of the charity are outlined in the church constitution as-
1. The advancement of the Christian faith in accordance with the Basis of Faith primarily but not
exclusively within Oldham and the surrounding neighbourhood., and
such other charitable purposes as shall, in the opinion of the charity trustees, put into practice
the Christian faith in accordance with the Basis of Faith, including but not limited to.. the
prevention and relief of need, hardship and sickness., the advancement of education,. and the
provision of facilities in the interests of social welfare for recreation or other leisure time
occupation of individuals who have need of such facilities by reason of their youth, age infirmity
or disability, financial hardship or social circumstances with the object of improving their
conditions of life
provided that the advancement of such purposes must be undertaken in a mannerthat is consistent
with the Doctrinal Distinctives and Ethical Statements as may be adopted and amended by the
Church from time to time in accordance with the provisions of the Church Handbook.
Public benefit
The board of trustees is satisfied with the perf0rnan￿ of the charity during the year and in planning
the activities the trustees have had regard to the Charily Commission's guidance on public benefit.
Page 1

Oldham Bethel Church
ort of the Trustees
for the Year Ended 31 December 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
As always, the main activities of the church have centred around teaching the Bible to our members
and those outside the church, with the aim of making disciples and helping them to live as Chrislians.
Especially important in this is our Sunday meetings, which include.. a ' theology breakfast" that goes
into detail on theological topics., an informal time of fellowship," the main service, with Bible teaching
for all ages, prayers, sung worship, and the Lord's Supper., a Sunday school for primary age children.
Most of the main service is also live-streamed on the internet. Once a month, we provide lunch after
the main service. During the week we run community groups for Bible study and prayer, or a prayer
meeting, and separate monthly groups for men, women and young people. Together these ministries
help to equip our members for Christian service and see them grow in maturity.
We have several ministries focussed on those outside our members and normal attendees..
English classes for people learning English as a second language, running weekly (these
stopped in September 2025). These also lead to significant friendships with local people and
opportunities to help them in other ways.
Food Club- a food bankwith membership to provide low cost food to locals, running monthly,
serving 25-30 families each month.
Operation Hope, an outreach to homeless people.
Dialogue evening with local Muslims, which provides us with opportunities to spread the
gospel and helps us to foster good relationships with these people.
Page 2

Oldham Bethel Church
ort of the Trustees
for the Year Ended 31 December 2025
FINANCIAL REVIEW
Financial position
Through the giving of charity members, the support of external partners- including churches, funding
organisations and individuals - along with existing funds from the previous year, Oldham Belhel
Church held funds totalling £95,137 on 31 st December 2025.
In January 2021, Oldham Bethel Church planted a daughter church.. Rochdale Evangelical Church.
Oldham Bethel Church managed the finances for Rochdale Evangelical Church until they became
fully independent in 2023. Oldham Bethel Church passed over all money allocated to the work in
Rochdale in 2023, when the church became an independent charity with its own bank account.
Oldham Bethel Church did not manage money on behalf of Rochdale Evangelical Church throughout
2024 or 2025.
All supporters giving towards the work in Rochdalewere encouraged to ensuretheirmoney no longer
came via Oldham Bethel Church but went directly to Rochdale Evangelical Church's own bank
account. Whilst all giving was successfully transferred, one anonymous giver could not be contacted.
They continued giving £500 per month for Rochdale Evangelical Church but continued sending the
money to Oldham Bethel Church. This ceased at the end of November 2025. As this person had
clearly marked the money for Rochdale Evangelical Church, £5,500 ofoldham Bethel Church's 2025
income was given directly to Rochdale Evangelical Church to account for this anomaly.
In addition, il was clarified that a gift of £6,000 sent to Oldham Bethel Church in July 2024 was
actually intended for Rochdale Evangelical Church and this was also transferred to Rochdale
Evangelical Church in 2025.
In accordance with our charitable purposes, Oldham Bethel Church continued to use some of its
funds to support gospel ministry in other places. The church partnered with Hope Church Middlelon
and Rochdale Evangelical Church in the UK, who are churches of like mind working in hard areas.
We also partnered with two churches in Myanmar - Motherland Baptist Church and Life Church
Myanmar- supporting them financially in their ongoing ministry.
At the end of 2022, Oldham Bethel Church held £42,410 raised for the purposes of employing a
second full-time worker. This money was restricted for the salary of a future worker and could not be
used for any other purpose. Throughout 2023, Oldham Bethel Church continued to raise funds lo
secure a second full-time worker. The majority of the required funds to employ a gospel worker for
at least 3 years were either received or pledged. In March 2024, we appointed a second full-time
worker. The funds raised for this worker were restricted exclusively for this employment. We were
no longer employing a second worker as of August 2025 and, therefore, continued lo hold restricted
funds for a second full-time worker. On 31st De￿mber 2025 Oldham Bethel Church held £42,072
of restricted funds for a second full-time worker.
Total restricted funds at the end of 2025 were £42,072.
Total unrestricted funds at the end of 2025 were £53,065.
Total income for the period 1st January- 31st December 2025 was £90,027.
Total expenditure for the period 1st January- 31st December 2025 was £125,691.
This shows a deficit of income compared to payments of £35,664 compared to a surplus in 2024 of
£31,702.
Page 3

Oldham Bethel Church
ort of the Trustees
for the Year Ended 31 December 2025
FINANCIAL REVIEW
Freehold land and buildings
The charily owns the freehold of the church building at Waterloo Street, Oldham, OL4 1 EQ.
Whilst the cost of the land and buildings to the charity is unknown, Messrs. Ryder & Dutton,
Chartered Surveyors, valued the property on an Insurance Reinstatement Valuation basis, on 29th
June, 2007, at £465,000 (including VATI.
FUTURE PLANS
The charity will continue to seek support through membership giving and building partnership with
external individuals, churches and funding organisations in order to advan￿ its aims and objectives.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Oldham Bethel Church was established as a Charitable Incorporated Organisation ICIOI as defined
by the Charities Act 2011 on 4th May 2020. The charity is governed by a constitution and church
handbook, adopted by the members on 3rd March 2020.
Re¢ruibnent and appoinlment of new trustees
The trustees of the charity are all the persons appointed to the offices of Pastor, Elder or Deacon. In
accordance with the charity constitution and handbook, trustees are appointed by a vote of the
church membership. All trustees are members of the charity.
There must always be at least three charity trustees. Currently there are five.
Organisational structure
Trustees meet together on a quarterly basis and present the results of such meetings at quarterly
members, meetings. The trustees are responsible for ensuring the charitable purposes of the CIO
are carried out in accordance with the church constitution and handbook.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1189340
Registered address
Waterloo Street
Oldham
OL41EQ
Trustees
Rev S M Kneale (Chairl
Mr L Plant (Secretary}
Mr B Saboonchi
Mrs J G Wade (resigned 4.3.251
Mr S V Wade (resigned 4.3.25)
Mrs S L Hobson
Mrs H E Plant (Treasurer) (appointed 4.3.25}
Miss H TI￿r (appointed 4.3.25, resigned 10.8.25)
Page 4

Oldham Bethel Church
ort of the Trustees
for the Year Ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX
Approved by order of the board of trustees on 1st July 2026 and signed on its behalf by..
Heidi Plant (Jul 16. 2026 10.10".43 GMT+1I.
Mrs H E Plant - Trustee
Page 5

Inde
endent Examiner's Re
Oldham Bethel Church
ort to the Trustees of
Independent examinerfs report to the trustees of Oldham Bethel Church {'the CIO.)
I report to the charity trustees on my examination of the accounts of the CIO for the year ended
31 December 2025.
Responsibilities and basis of report
As Ihe charity's trustees of the CIO you are responsible for the preparation of the accounts in
accordan￿ with the requirements of the Charities Act 2011 ('the 2011 Act'i.
I report in respect of my examination of your charrty's accounts as carried out under Section 145 of
the Charities Act 2011 I'the 2011 Act,). In carrying out my examination I have followed the Directions
given by the Charity Commission under Section 145(5} Ibl of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe..
accounting records were not kept in respert of the CIO as required by Section 130 of the 2011
Act., or
the accounts do nol accord with those records., or
the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities (applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
aniel-S8m (Jul 16, 2026 13 02.57 GMT+11
Gracian Daniel-sam ACA
Daniel Sam Limited
Chartered Accountants
61 Plodder Lane
Farnworth
Bolton
BL4 OBX
Date..
1610712026
Page 6

Oldham Bethel Church
Statement of Financial Activities
for the Year Ended 31 De￿mber 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
fund
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
81,163
5,662
86,825
166,960
Investment income
3,202
3,202
1,738
Total
84,365
5,662
90,027
168,698
EXPENDITURE ON
Charitable activities
Ministry
Outreach
57,840
36,857
57,840
66,565
60,801
75,534
29,708
other
1,286
1,286
661
Total
95,983
29,708
125,691
136,996
NET INCOMEI(EXPENDITURE)
Transfers between funds
(11,6181
999
(24,046)
(35,664)
31,702
Net movement in funds
(10,6191
(25,045)
(35,664)
31,702
RECONCILIATION OF FUNDS
Total funds brought forward
63,684
67,117
130,801
99,099
TOTAL FUNDS CARRIED FORWARD
53,065
42,072
95,137
130,801
The notes form part of these financial statements
Page 7

Oldham Bethel Church
Balance Sheet
31 December 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
fund
fund
Notes
CURRENT ASSETS
Debtors
Investments
Cash at bank and in hand
4,210
4,210
3,720
48,869
78,212
51,398
42,072
93,470
55,608
42,072
97,680
130,801
CREDITORS
Amounts falling due within one year
12,5431
{2,543)
NET CURRENT ASSETS
53,065
42,072
95,137
130,801
TOTAL ASSETS LESS CURRENT
LIABILITIES
53,065
42,072
95,137
130,801
NET ASSETS
53,065
42,072
95,137
130,801
FUNDS
Unrestricted funds
Restricted funds
53,065
42,072
63,684
67,117
TOTAL FUNDS
95,137
130,801
The financial statements were approved by the Board of Trustees and authorised for issue on 1
July 2026 and were signed on its behalf by..
Heidi Plant (Jul 16. 2026 10.10."43 GMT+11
Mrs H E Plant- Trustee
The notes form part of these financial statements
Page 8

Oldham Bethel Church
Notes to the Financial Statements
for the Year Ended 31 De￿mber 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial slatements of the CIO, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by
Charities.. Slalemenl 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 1021 (effective 1 January 2019}' and Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. The
financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can be
measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Pension costs and other post-retirement benefits
The CIO operates a defined contribution pension scheme. Contributions payable to the CIO'S
pension scheme are charged to the Statement of Financial Activities in the period lo which
they relate.
Page 9
continued...

Oldham Bethel Church
Notes to the Financial Statements - continued
for the Year Ended 31 De￿mber 2025
INVESTMENT INCOME
31.12.25
31.12.24
Deposit account interest
Interest distributions
785
2,417
1,738
3,202
1,738
TRUSTEES. REMUNERATION AND BENEFITS
31.12.25
31.12.24
Trustees, salaries
Trustees, pension contributions to money purchase schemes
58,862
6,872
36,164
3,000
65,734
39,164
The above remuneration is in respect of Rev S Kneale and Miss H Ticer in their roles as
minister of the church and Gospel worker respectively and not in their roles as trustees.
Neither Rev S Kneale nor Miss H Ticer were part of any meetings involving discussions or
decisions regarding their remuneration or terms of employment.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 De￿mber 2025 nor for the
year ended 31 December 2024.
INDEPENDENT EXAMINER'S REMUNERATION
The following amounts werè payable to the Independent Examiner during the year..
£540 to prepare the accounts in their final format and carry out the independent
examination.
£36 for payroll services.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Loans to employees
Prepayments
1,733
2.477
3,720
4,210
3,720
Page 10
continued...

Oldham Bethel Church
Notes to the Financial Statements - continued
for the Year Ended 31 De￿mber 2025
CURRENT ASSET INVESTMENTS
31.12.25
31.12.24
Listed investments
48,869
The charity previously held some of its reserves in a low risk investment fund with Schroders.
During the year this investment was liquidated and moved into cash savings.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25
31.12.24
Social security and other taxes
Accruals and deferred income
1,345
1,198
2,543
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.25
At 1.1.25
Unrestricted funds
General fund
63,684
111,618)
999
53,065
Restricted funds
Gospel worker fund
67,117
124,046)
(999)
42,072
TOTAL FUNDS
130,801
35,664)
95,137
Net movement in funds, included in the above are as follows..
Incoming Resources Movemenl
resources
expended
in funds
Unrestricted funds
General fund
84,365
195,983)
111,618)
Restricted funds
Gospel worker fund
5,662
129,708)
124,046)
TOTAL FUNDS
90,027
125,691)
35,664)
Page11
continued...

Oldham Bethel Church
Notes to the Financial Statements - continued
for the Year Ended 31 De￿mber 2025
MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
55,819
7,865
63,684
Restricted funds
Gospel worker fund
43,280
23,837
67,117
TOTAL FUNDS
99,099
31,702
130,801
Comparative net movement in funds, included in the above are as follows..
Incoming Resour￿$ Movement
resources
expended
in funds
Unrestricted funds
General fund
144,861
(136,996)
7,865
Restricted funds
Gospel worker fund
23,837
23,837
TOTAL FUNDS
168,698
136,996)
31,702
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.12.25
At 1.1.24
Unrestricted funds
General fund
55,819
{3,753)
999
53,065
Restricted funds
Gospel worker fund
43,280
(209)
(999)
42,072
TOTAL FUNDS
99,099
Page 12
continued...

Oldham Bethel Church
Notes to the Financial Statements - continued
for the Year Ended 31 De￿mber 2025
MOVEMENT IN FUNDS - continued
A current year 12 months and prioryear 12 months combined net movement in funds, included
in the above are as follows".
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
229,226
(232,979)
{3,753)
Restricted funds
Gospel worker fund
29,499
129,708)
(209)
TOTAL FUNDS
258,725
Fund detsils
The Gospel Worker fund represents restricted funds to be used towards the employment of a
second full-lime worker.
Transfers between funds
During the year it came to the attention of the charity that £999 of funds previously recorded
as restricted were in fact unrestricted and so a transfer has been made to reflect this.
RELATED PARTY DISCLOSURES
Rev S Kneale, a trustee of the charity, received wages and pension contributions totalling
£42,870 (2024.. £39,164) for his employment as minister and not in his role as a trustee.
In 2022, Rev S Kneale was provided with an interest free loan of £8,000 to be repaid over a
five year period. As at 31 December 2025, the outstanding loan balance was £1,733 (2024..
£3,720}.
Miss H Ti￿r, a trustee of the charity for part of the year, received wages and pension
contributions totalling £22,864 for her employment as a Gospel worker and not in her role as
a trustee.
Page 13

Oldham Bethel Church
Detailed Statement of Financial Activities
for the Year Ended 31 De￿mber 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
funds
funds
INCOME AND ENDOWMENTS
Donations and legacies
Offerings and gifts
Gift aid
72,224
8,939
5,662
77,886
8,939
159,267
7,693
81,163
5,662
86,825
166,960
Investment income
Deposit account interest
Interest distributions
785
2,417
785
2,417
1,738
3,202
3,202
1,738
Total incoming resources
84,365
5,662
90,027
168,698
EXPENDITURE
Charitable activities
Trustees, salaries
Trustees, pension contributions
Wages
Social security
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Gifts lo other ministries
Repairs and renewals
Subscriptions and membership
Rochdale Evangelical Church
Website and SOf￿are
Lunch and refreshments
Travel
Food Club expenses
Other gifts
38,082
4,788
1,649
977
20,780
2,084
58,862
6,872
1,649
1,703
36,164
3,000
41,960
726
10,257
200
1,624
6,746
1,215
1,041
3,087
17,267
5,786
1,938
6,050
232
1,127
6,331
938
466
1,193
18,161
1,264
525
12,046
1,017
900
761
2,721
1,420
232
1,127
6,331
938
466
1,193
18,161
1,264
525
18,046
1,017
900
761
2,721
1,420
6,000
94,598
29,590
124,188
136,335
This page does not form part of Ihe statutory financial statements
Page 14

Oldham Bethel Church
Detailed Statement of Financial Activities
for the Year Ended 31 De￿mber 2025
31.12.25
Total
funds
31.12.24
Total
funds
Unrestricted Restricted
funds
funds
Support costs
Finance
Bank charges
99
118
217
Governance costs
Accountancy and legal fees
1,286
1,286
661
Total resources expended
95,983
29,708
125,691
136,996
Net income
11,618)
24,0461
35,664)
31,702
This page does not form part of Ihe statutory financial statements
Page 15