REGisfEREDCHARITY NUMBER". 1189932 ETRU FOR THE YE4R ENDE M8ER 2024 Rl
CHRISTIAN CONTENTS OF THE FINANCIALSTATEMENTS R ENDED I DECEMBER 20 Report of the Trustees Ito2 Independent Ex•mlner'J Report ststement of Flnan¢lo1 A¢llvllles Balance Sheet Notes to the FlTranclal Ststements 6t09 Detalled Statement ot Flnanclal Actlye$ Iotoll
REPORT OF E YEAR END The trustees present thelr report wfth the flnandal statemeftts of the charlty forthe year ended 31 Oecember 2024. The trustees have adtspted tl pro¥Tslons of A¢counttn8 and Reportfn8 by Charnles: Statement of Recommended Pracilce appllcable to Charle5 preparfn8thelr accounts In accordance wlth the Flnandal Reportln8 Standard oppllcable in the UK and Republlcof Ireland IFRS 1021 leffeCVe I January 20191. STrUCTURE. GOVERNAN AND MANAGEMENT Govemlry docurnent chris3n Llfe Church. a Charitsble Incorporated OrBanlsatlon ICIO}.15the reglstered vehlde for the Church based on Ed8arStreet wlthin the Chrlsiian Llfe Centre. The CIOwas setup In June 2020: Hereford thrlstlan CommunltyTrust15101741 transferred Its ciperafjons to the Chrlsty3n Llfe Church111899321 on tsr January 2021, The CIO hos adopted a I0datIon m¢)del StItutIOn*1th 1$ ft$1dered the Go¥emln8 Document. AEFERENCE ANO AOMINISTrAnvE DEfAILS Re1t•r•d Ch•rlty numb•r 1189932 Prlndpal address a)rlstlan Llfe Centre 133 Edgar Street Hereford Herefordshlre HR4 9JR Trusteos KG Xlndamba M Farkas Ms E Rud8e C P Rud8e J Lowther Ind•p•nd•nt Exomln•r A J Francls & Co Marshall Bu51ness Centre Faraday Road Hereford HR49NS Page I
FTHETR R ENDED R¢vl¢wlor lh• Y••r Th15 year saw number of members malntsined or sn8htly Increase. rts 3 congregallons In Hereford, Ross and Leominster contlnue to be IelY and act6ve. The Hereford cor8regation has Its own bullélng for Sunday5 and mld-week actlvmes. kn55 and Leomlnster congregatfons meet In hlred bulldln8s. We hav• a group In Ledburythat meets In homes. thrted io trrtplorethe pbIlIty of 5tartln8 a con8regatlon In Klngton. Revive communlty fe in Chrlst5an Llfe Centre, n1$nUes to be a hub of artmty durln# the week. It made 8 small profit thls year a5 well a5 brln8ln8 mary benefits to the communlty. The Talk Communlty Hub run by the Revl¥e manager Is well SF)okefi of by the tt¢ll. Various groups hlre rooms in the centre, Includlng 8roups from the toundl, NHS and a It)cal youth charlry. Thelr actlvldes all8n wlth the churches slon to serve the ¢ommunlty e¥)eclallythose In need I1UdIng sorne wSth mental health Issue5 ond demen8) The church beneffts from Its Ilnks wlth other local churches and Is Involved In regularlolnt worshlp events. known as.clty Pralse". We also beneflt from our confon to the Catslyst network of churche Leaders of Chrlstlan Lffe Church partkularly benefit from the Input and advl¢e of catal leader5. The trustees have set DLtr reserves pollty as to hold In reserve a mlnlmum of 2 rnonths, expendlture and rè happy wlth the adequaty of the level ol reserves held. Approved byorder of the board of trustees on 15th Ortober 2025 arml slgned on Its behaWbv'. J Lowther-Tru5tqe Pa8e 2
NDEPEN IN R'SR Independent wmlnerfs r•port to thetru5te•s oeth)qsll•n ilh Churth I report to the tharlty tNstees on rny examlnallon of the accounts of Christian Ufe Churth (the Trust) for the year en4Jed 31 December 2024. R•sponslbllltl•s and b•sls ol report As the thailty tnJ5tees of theTnJ5t you are responslblefor the preparatlon of the accounts In accordan¢e wtth the requlrements of the Charmes Aci 20111'the Art'l. I report In respeLt of my exarnlnlon of the Ttusvs accounts tarrfed out under sertlon 145 of the Act and In carryln8 Out my examinatiThi I have followed all appltable Dlrect(ons 8lven bythe Charlty Commlsslon under sectlon 14515llbl of the l£t. Independent •x•mlnerfi •t¢•m•nt I hwe completed my exaMInaOn. I confimi that materlal matters have come to my attentlon In connection wlth the examln8ilon 81v[ me causeto bdleve that In any rTr4tsrlal respect: Iccountlng records were not kept In rÈspert of the Tnt as requlred ty sethon 130 of the ACL. or Ihe accounts do not accord wlth those records- or the accounts do not compty wlth the appllcable requlrements concemlrvlthe form and conteni of attounts set out In the Charttles (Accounts and Report51 Regulattons 2ry)8 other than e41y requlrement that the accounts 8lve a true and falrvle*whlth1s not a matter consldered as part of an Independent examlnatlon. I have concerns and have come across no other matters In wnneL11on wh the examlnatlon to whlch attentlon should be drawn In th15 report in ordef tv enable a proper understand5n8 of the accounts to be reached. A4 Houston FCA The In5tftute of Chartered Accountants In England and Wales For and on behalf.. R J Francls & Co Marshall Buslness Cent Faraday Road Hereford HR49NS 15th October 2025 Page 3
UFECHURC MENT FOR THE YEAR ENDED ECEWER 2024 Unrnrtrfcted Funds 31.12.24 Tot•1 Funds 31.12.23 Totsl Funds FuTrds DEN WM Donatfons and LÈ8acles FROM: 213.756 10.439 224,195 195,295 other tradlng actlvltfes other lrncome 28,531 35.565 28.531 42.287 20,867 37.999 6,722 Totsl 277.852 17,161 295.013 254,161 Ralslng Funds Chr15dan Llfe Church Revlve 231,143 iOA48 19.374 250,517 10.448 222,072 7,761 Totsl 241,591 19,374 260.965 229,833 36,261 12.2131 34.048 24,328 L•1 63,416 6,740 70,156 45,828 RRIED F 99.677 4.527 104.204 70.156 The notes forni part ofthese finanual statements Page 4
IIF SH I DE(SMBER 31.12.24 Totsl Funds 31.12.23 Total Funds Funds Funds FIXED ASSErs Tanglble assets S13.230 8.692 52L922 518,321 CURRENT ASSErs Debto sh at bank and In hand 32,434 76.856 31434 82,129 29,591 54.575 5,273 109,290 5,273 114,563 84,166 CREOITORS Amounts falllng wlthln one year 522,843 9,438 532.281 532,331 NET CURRENT ASSET51 LIA8ILmES 1413,5531 14,1651 1417.7181 1448,1651 TOTALASSET5 LESS CURRENT LIABILMES 99,677 4,527 104,204 70,156 NEY ASSETS 99.677 4,527 104.204 70,156 FUNDS Unrestrlrted funds Restritted funds 99,677 4.527 63.416 6,740 TOTAL FUNDS 104.204 70,156 The financlal statements were approved by the Board of Trustees and auth<xlsed for Issue on 15th October 2025 and were s18ned or• its behalf ty.. J Lowther The notes part of these ftrtanoal statements Pa8e 5
UFE HE INAN DKEMBE ACCOUNTING POUCIE5 B•i150f prnythi th•ln•ntl•l rtatsrn•rtJ The flnanclal 5tatement5 01 the tharity. whlth ts a wbllc bendlt entlty under FRS 102, have betn prepared In accordance wh the Charldes SORP IFRS 1021 'ACcountI Repcyllno by Ch•de5. St•temnt ¢ R•tommended Practke applloble to charlttes prep4rtngthelraccounts In accor&nc• wlth the FlnJThd•l Repordng stsndard 9p1(0b1e In the UK and Republlc of Irdand IFRS 1021 reffea1 l J•nuary 20191,, Frmntlèl Repordn8 Stsndard 102'The FlnanclBI Reponin8 stsndard app1kab In the UK and Republicol Ireland. ond the Ch•rJ11•5 Act 2011. Th•tlnihdal stateménts have been prepred underthe hlstorkal aist cotTr•ntlon. Inp)me All income1$C01nedlntheStemenIQlF[•nCW1ItltteJorKethécr1tyh11 entttlementtothefund5. tt Is probatthI£ the Incom• WW be recew •nd thtamount can be measured lL•b. Ewwdftyr• Llablllttes are reEognised as expendlture as soon as there Is a leyl or COrtrUC¥e obltytiors tommlthn8the tharity ro that typendrture, It Is probable ihat a tAnsf¢r of eCormIe benefttswlll be requ11 In settlernent 4nd th•4mount of theobliptlon can be measured reliab. Expendhure 1$ bccounted foron w •ttru•b b151s and h15 bwn thsslfted und?r headlny tht gB8re8ate all cost related lo the c•te80ry. Whefe costs unnot dlreEtly ottrlbut•d to partb¢vr hdI[ they have been wllmed to artl¥4fjes on • b•sis conjiment wlth th• us• of 50ar& Tw¥lbl•ftM•d Depredatlon Is wryAded •t the followlr wnual In dIr to wrltt off uch is5et over its est5m4ted useful Ilfe. Freehold pmperty Sport5 Brel FLYture5 ind fftttn8S - In •£cord•rtce wrth the property . 25% on reducln8 balarKe . 25% on redwIa balarKe T•v•tlon The charftyls exew from tsxon tts tharhable actl¥ltres. Fund •rwuntln4 Unwtrfcted fundsn be used Inxcordmwtth thechirftsbleoblectlves at the dls¢feYon ofthètrnstees. Restrlcted funds can on be Sed for rtICular restri¢ttd purpDse5 wlthln the object5 of the chartty. RÈxrlcdons arlse when specthed by the donor or trthen funds8 ralsed for parlEular re5trktpd purp05e5. Further explanatfon ofthe nature and purpose ofeath fund is induded Inthe notes to the flnanclal 5tstement5. Page 6
LSTATEM ENDED I DECEMBER 2024-contlnue 2024 2023 ¢)ThEII IRADING AcrNm Revive Sales 28J31 20,867 RAISING FUNDS Proptrty repiirs THiISTEES' REMUNERATION AND BÉMEFITS Th•re wtre no trustee's remunerntlon Of 0thtrbts1OrIthé yearended 31. Dqcembei 2024, noTf¢f tttèyear endtd 31# December 2023. TNrt••¢•xp•rb Th•ri wer• no trustee5' t¥p•rw patd for the ended 31. December Xt24, norfortré y•r ended 31" De<ernter 2023. TANGIBIE FIXEO ASSE15 Freehold Property FlxtLrres & flttlnBS Totils COST At l Jan 2024 AdIOn5 SLYI.251 593 31,251 9,105 532,ClJ5 9.105 At 31 Dec 2024 s.251 593 40,356 541,21XI DEPRECIATION At l Jan 2024 Charge for Year 342 62 13A32 5,442 13.774 At 31 Dec 2024 18,874 19.278 NEf BOOK VAWE At 31 Dec 2024 5(O,251 21,4182 521,922 At l Jan 2024 500,2SI 251 17,819 518,321 Page 7
snAN UFE CHUIICH NOTESYO TH nNAN AL TEMENTS FOR ThE ED IDE EMBER 20Z4- DE8TOAS: AMOUNTS FALLW46 DUE WITHIN ONE YUR 31.12.24 31.12.23 Other debtors Prepayments and accrued Income 26.224 6,210 23.327 6.264 31434 29,591 CREDITORS.. AMOUNTS FALU14G DUE WITHIN YEAA 31.12.24 31.12.23 Taxatton and sodal securSty Other credltors 2,044 530,287 532,281 532,281 532,331 Net mefflent In funds At 31.12.24 MOVEMENT IN FUNDS At 1.1.24 Lthr•thrtod lunds Gener41 Fund 63A16 36,261 99,677 Restrl¢wl fvnds Restricted 6.740 12.2131 4.527 Total Funds 70,156 34.048 104,204 Page 8
TE THE FI STATEMENTS F YEAR ENDED31 DEC MBER Net movement In lunds. Induded In the above are as follthvs IrKomln8 Resowces R¢sour¢es expanded Movement Funds At 1.1.24 General fund 63,416 277$2 241.591 99.6TI Re5trlcted funds Restrl¢ttd 6,740 17.161 19,374 4.527 TOTAL Ful$ 70,156 295,013 260.965 104.204 Comp•rthfoY mo¥wn•rf In fund5 Net Trdn51ei between funds At 31.12.23 At 1.1.23 In fvnds Unr•firfd•d funds General lund R•strlcted fundi Restrlcted 39.487 23,929 63,416 6,341 399 6,740 Total Funds 45.828 24.328 70,156 Comparatlve net fflo¥ement Sn fund& Included In the abty¥e are a5 follthv: IncDmlr¥ reSoUrS Resourtes e¥panded Movernent Fund$ Vnrestrlcted funds Generdl fund Rslrkted funds lestrlcted 237,564 213.635 23,929 16.597 16,198 399 Totsl Funds 254.161 229,833 24,328 RELATED PARTY DISCLOSURES There are no related party transacdons forthe yeHr ended 31 December 2024. Page 9
AILED STATEMENTOF nNANCIAL AcnvmES R ThE YEAR ENDE 20241 2023 INCOME AND E14DOWNMENrs Oon•tlons •b L¢ptl¢s DOnaonS Glft Ald Grants 181367 37,106 6,722 152,235 33.556 225,195 195295 Oth•rTrwMniActfvftl Revlve Sales 28,531 20.867 Oth•r Incorn• Other Income Rental 24.987 16,3L)) 21,799 Totsl Incomh¥ R•wJrns 295,013 2S4,161 EXPENDrruRE Inws¢m•nt Man•pm•nl Cmts Property Rep#1 Ch•rltabh Atilvlil•s Wa8es Rent, Rates and Water Insurance Ll8ht and Heat Telephone Posts6e and staonery Sundrles Repalrs and Renewals Events and Athvltles Food and CoterlTh8 c*ts Mlnistry Support and Expenx5 Glfts Chlldren and Ywth Costs Card and Strlpe Fees DepredaOn and Tan8lble FIApd A55ets Mortgage IntÈre5t Bank Char8es 132,999 1,163 4,673 7,580 599 137,368 968 4,154 5,577 1,261 4.284 1.309 13,757 19,443 7,761 5,391 13,572 2,129 694 30,242 24.363 10,448 11,727 19,327 2.774 716 5,504 4,234 2,432 257,435 224,929 Pa8e 10
HRJsnAN UFE MENTOF FINANaALACTNm R ThE YEAR ENDED 31 CEM8 2024 2023 pport Costs Go¥Èrn•n¢• Costs Lè8al and Professlonal Fees Accountsncy Fees 875 2,655 2.555 2,349 Totsl Resourcos Expended 3,530 N•t Incom• £34,048 £24.328 Th5P•8e does Mtfom)partoftheststLrtwfflNrttsl slaternents Page 11