Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327
REGISTERED CHARITY NUMBER: 1190430
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024
FOR
NORTH WEST GOSPEL PARTNERSHIP
Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327
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CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 August 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Statement of Financial Position | 6 | ||
| Notes to the Financial Statements | 7 | to | 11 |
| Detailed Statement of Financial Activities | 12 | to | 13 |
Docusign Envelope ID: AE523318-6908-4509-BA03-4C14A6B3A327
NORTH WEST GOSPEL PARTNERSHIP
REPORT OF THE TRUSTEES for the Year Ended 31 August 2024
The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity's objectives are for the public benefit being the promotion and advancement of religion in particular evangelical, protestant reformed and christian religion including:
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The support and furtherance of the religious and other charitable work of congregations meeting for religious worship in the counties of Greater Manchester, Lancashire and Merseyside and elsewhere as the Trustees may from time to time determine;
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The establishment, support and furtherance of new congregations meeting for religious worship in the said counties and elsewhere as the trustees may from time to time determine by way of church plants and otherwise;
-The support of presbyters, deacons, youth workers, pastoral workers, teachers, evangelists, musicians, and administrators.
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The advancement of religious education in accordance with the faith by means of ministry children's and youth workers, and other training courses, classes, seminars, lectures, conferences,other events and otherwise.
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The holding of meetings and assemblies.
The production, publication and dissemination of religious work.
Significant activities
The charity was constituted on 16 July 2020 as a charitable incorporated organisation (CIO)
The main current activities include:
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Annual conference for Partnership Churches which is open to all who may wish to attend. This is designed to support and encourage those involved in Christian Leadership and to assist them in leading and building up the wider church family;
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A range of affordable bible training courses, including day and evening, held throughout the North West of England, which are designed to help church members including ministry trainees to better understand how to read and teach the bible. Events are subsidised and concessions can be made available if individuals are unable to afford the training; - Specific training courses to support evangelical churches around the North West of England including youth worker training courses. These are designed to support and encourage Christian fellowships across the North West and enable them to be more effective in their Christian ministry;
-The employment of a Director with responsibility for the delivery of training courses and the wider support of Ministers and churches across the North West;
- Publication of a magazine and an annual dinner or similar event designed to encourage evangelical Christians throughout the region;
Public benefit
The Trustees have had regard to the guidance issued by the Charity Commission on public benefit. As set out in our objectives, we exist for the benefit of individuals primarily in the North West of England through the promotion and advancement of the evangelical protestant reformed Christian religion. We seek to make our courses affordable and further concessions and grants are available to ensure the courses are accessible to all.
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NORTH WEST GOSPEL PARTNERSHIP
REPORT OF THE TRUSTEES for the Year Ended 31 August 2024
ACHIEVEMENT AND PERFORMANCE
The Partnership continues to deliver services and benefits through the key activities outlined above.
We have continued to support many evangelical churches and members across the North West through the provision of training, events and support.
Student numbers picked up this year, with two in person training courses during the day and one evening course provided.
Activities such as the Annual Conference and Youth Worker Conference continue to be well attended.
We are delighted to continue sharing gospel activity through partnership with other member churches.
FINANCIAL REVIEW
Principal funding sources
Income is derived primarily from charges for events and training courses, and also through donations from member churches and individuals. We are grateful to these organisations and people for their financial support.
Investment policy and objectives
Expenditure includes salaries for our team, costs for running events and publishing general magazines to support and encourage other initiatives across the North West. We seek to make events self-funding, but will consider running events at a loss (supported by member churches and other donations) if it furthers the proclamation of the good news of Jesus Christ across the region or makes the course accessible to those who could not ordinarily afford to attend.
Reserves policy
The charity seeks to maintain sufficient reserves to cover six months' salaries.
FUTURE
Following the repayment of the loan by North West Church Resource Charitable Trust, the Charity has more control over its Finances. "Although a decision has not yet been made as to the best use of the funds, the Charity continues to consider how best these funds may be used to further the aims and work of the Partnership in the future".
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of constitution and constitutes a charitable incorporated organisation as defined by the Companies Act 2006.
Charity constitution
The charity is controlled by its governing document, a deed of constitution and constitutes a charitable incorporated organisation as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Apart from the first charity trustees, every trustee must be appointed for a term of three years 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 skills, knowledge and experience needed for the effective administration of the CIO.
At all times there must be at least four trustees and there is no maximum.
Organisational structure
The Charity consists of the Board of Trustees, a Director and an administrator.
Induction and training of new trustees
The charity trustees will make available to each new charity trustee, on or before his or her first appointment:
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a copy of the current version of this constitution.
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a copy of the CIO's latest Trustees Annual report and statement of accounts.
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a copy of all the policies and procedures for the North West Gospel Partnership.
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REPORT OF THE TRUSTEES for the Year Ended 31 August 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Related parties
Our activities are designed to support gospel initiatives where individual churches would be unable to perform them and to encourage churches in the region to undertake initiatives where they proclaim clearly the gospel or where they train individuals, so they can be more effective for Christ. This encouragement is through:
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Enabling member churches to work together to support and encourage each other.
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Providing services and events such as training where an individual church would not be able to provide such services. These courses are open to aII evangelical Christians and are priced cost effectively to enable objectives including any people from all backgrounds to attend.
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Making the services of our team available to other Churches to support their ministry.
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An annual conference to make individuals across the region aware of the great work being undertaken throughout the North West.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1190430
Principal address
St Andrews Parish Hall Worden Lane Leyland PR25 3EL
Trustees
P G Baxendale A P Kellard Rev S E Bradley P G H Wells Dr S J Srirangam Ms H Fox Rev A Raynes E Bridle (appointed 13/5/2024) Rev D G Whitehouse (appointed 16/9/2024)
Independent Examiner
Gary Edgerton FCA Cert PFS Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
25 June 2025 | 13:29 BST
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ A P Kellard - Trustee
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH WEST GOSPEL PARTNERSHIP
Independent examiner's report to the trustees of North West Gospel Partnership
I report to the charity trustees on my examination of the accounts of North West Gospel Partnership (the Trust) for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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.
Gary Edgerton FCA Cert PFS
Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
Date: .............................................25 June 2025 | 14:42 BST
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STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 39,737 Other trading activities 3 95,246 Investment income 4 2,145 Total 137,128 EXPENDITURE ON Charitable activities Ministry Training 87,196 Sound Holidays 34,381 Diplomas 751 Annual conference 8,981 Total 131,309 NET INCOME/(EXPENDITURE) 5,819 RECONCILIATION OF FUNDS Total funds brought forward 223,239 TOTAL FUNDS CARRIED FORWARD 229,058 |
Restricted fund £ - - - - - - - - - - - - |
2024 Total funds £ 39,737 95,246 2,145 137,128 87,196 34,381 751 8,981 131,309 5,819 223,239 229,058 |
2023 Total funds £ 36,518 89,242 - 125,760 56,101 37,104 26,660 8,000 127,865 (2,105) 225,344 223,239 |
|---|---|---|---|
The notes form part of these financial statements
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STATEMENT OF FINANCIAL POSITION 31 August 2024
| Unrestricted fund Notes £ CURRENT ASSETS Debtors 8 3,874 Cash at bank 230,984 234,858 CREDITORS Amounts falling due within one year 9 (5,800) NET CURRENT ASSETS 229,058 TOTAL ASSETS LESS CURRENT LIABILITIES 229,058 NET ASSETS 229,058 FUNDS 10 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - |
2024 Total funds £ 3,874 230,984 234,858 (5,800) 229,058 229,058 229,058 229,058 229,058 |
2023 Total funds £ 111,192 119,713 230,905 (7,666) 223,239 223,239 223,239 223,239 223,239 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25 June 2025 | 13:29 BST............................................. and were signed on its behalf by:
.............................................
A P Kellard - Trustee
The notes form part of these financial statements
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NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 August 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. 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.
Donations are recognised upon receipt, unless the donor either requests that income be utilised in a future accounting period or the charity reaches a certain performance level. In such cases donation income is deferred until these conditions are met.
Ministry training and diploma income is recognised at the fair value of consideration receivable. Income is recognised during the period in which the training is delivered to the the delegate.
Sound Holidays income is recognised at the fair value of consideration receivable. Income is recognised during the period in which the holiday camp takes place.
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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Taxation
The charity is exempt from 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 charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024
2. DONATIONS AND LEGACIES
| Donations Gift aid 3. OTHER TRADING ACTIVITIES Ministry Training Diplomas Sound Holidays Annual conference 4. INVESTMENT INCOME Deposit account interest |
2024 £ 32,876 6,861 39,737 2024 £ 31,224 600 53,943 9,479 95,246 2024 £ 2,145 |
2023 £ 36,518 - |
|---|---|---|
| 36,518 | ||
| 2023 £ 15,158 27,760 40,297 6,027 |
||
| 89,242 | ||
| 2023 £ - |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 35,743 Other trading activities 89,242 Total 124,985 EXPENDITURE ON Charitable activities Ministry Training 51,139 Sound Holidays 37,104 Diplomas 26,660 Annual conference 8,000 Total 122,903 NET INCOME/(EXPENDITURE) 2,082 |
Restricted fund £ 775 - 775 4,962 - - - 4,962 (4,187) |
Total funds £ 36,518 89,242 125,760 56,101 37,104 26,660 8,000 127,865 (2,105) |
|---|---|---|
continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Transfers between funds 1,230 (1,230) Net movement in funds 3,312 (5,417) RECONCILIATION OF FUNDS Total funds brought forward 219,927 5,417 TOTAL FUNDS CARRIED FORWARD 223,239 - 7. INDEPENDENT EXAMINERS REMUNERATION Independent examiners 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 3,874 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other creditors 5,800 10. MOVEMENT IN FUNDS Net movement At 1/9/23 in funds £ £ Unrestricted funds General fund 223,239 5,819 TOTAL FUNDS 223,239 5,819 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 137,128 (131,309) TOTAL FUNDS 137,128 (131,309) |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Transfers between funds 1,230 (1,230) Net movement in funds 3,312 (5,417) RECONCILIATION OF FUNDS Total funds brought forward 219,927 5,417 TOTAL FUNDS CARRIED FORWARD 223,239 - 7. INDEPENDENT EXAMINERS REMUNERATION Independent examiners 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 3,874 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other creditors 5,800 10. MOVEMENT IN FUNDS Net movement At 1/9/23 in funds £ £ Unrestricted funds General fund 223,239 5,819 TOTAL FUNDS 223,239 5,819 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 137,128 (131,309) TOTAL FUNDS 137,128 (131,309) |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Transfers between funds 1,230 (1,230) Net movement in funds 3,312 (5,417) RECONCILIATION OF FUNDS Total funds brought forward 219,927 5,417 TOTAL FUNDS CARRIED FORWARD 223,239 - 7. INDEPENDENT EXAMINERS REMUNERATION Independent examiners 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 3,874 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other creditors 5,800 10. MOVEMENT IN FUNDS Net movement At 1/9/23 in funds £ £ Unrestricted funds General fund 223,239 5,819 TOTAL FUNDS 223,239 5,819 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 137,128 (131,309) TOTAL FUNDS 137,128 (131,309) |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Transfers between funds 1,230 (1,230) Net movement in funds 3,312 (5,417) RECONCILIATION OF FUNDS Total funds brought forward 219,927 5,417 TOTAL FUNDS CARRIED FORWARD 223,239 - 7. INDEPENDENT EXAMINERS REMUNERATION Independent examiners 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 3,874 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other creditors 5,800 10. MOVEMENT IN FUNDS Net movement At 1/9/23 in funds £ £ Unrestricted funds General fund 223,239 5,819 TOTAL FUNDS 223,239 5,819 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 137,128 (131,309) TOTAL FUNDS 137,128 (131,309) |
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted fund fund £ £ Transfers between funds 1,230 (1,230) Net movement in funds 3,312 (5,417) RECONCILIATION OF FUNDS Total funds brought forward 219,927 5,417 TOTAL FUNDS CARRIED FORWARD 223,239 - 7. INDEPENDENT EXAMINERS REMUNERATION Independent examiners 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other debtors 3,874 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 £ Other creditors 5,800 10. MOVEMENT IN FUNDS Net movement At 1/9/23 in funds £ £ Unrestricted funds General fund 223,239 5,819 TOTAL FUNDS 223,239 5,819 Net movement in funds, included in the above are as follows: Incoming Resources resources expended £ £ Unrestricted funds General fund 137,128 (131,309) TOTAL FUNDS 137,128 (131,309) |
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continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Net movement At 1/9/22 in funds £ £ Unrestricted funds General fund 219,927 2,082 Restricted funds The Tim Peters Training Fund 5,417 (4,187) TOTAL FUNDS 225,344 (2,105) Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 124,985 Restricted funds The Tim Peters Training Fund 775 TOTAL FUNDS 125,760 A current year 12 months and prior year 12 months combined position is as follows: Net movement At 1/9/22 in funds £ £ Unrestricted funds General fund 219,927 7,901 Restricted funds The Tim Peters Training Fund 5,417 (4,187) TOTAL FUNDS 225,344 3,714 |
Transfers between At funds 31/8/23 £ £ 1,230 223,239 (1,230) - - 223,239 Resources Movement expended in funds £ £ (122,903) 2,082 (4,962) (4,187) (127,865) (2,105) Transfers between At funds 31/8/24 £ £ 1,230 229,058 (1,230) - - 229,058 |
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continued...
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NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 August 2024
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds The Tim Peters Training Fund TOTAL FUNDS |
Incoming resources £ 262,113 775 262,888 |
Resources Movement expended in funds £ £ (254,212) 7,901 (4,962) (4,187) (259,174) 3,714 |
|---|---|---|
Unrestricted funds are available to spend on any of the purposes of the charity.
The Tim Peters Training Fund - a fund that exists to assist Christians in the North West of England with financial support to undertake training that will grow them spiritually, benefit the local church and enable them to be confident in sharing the good news of Jesus Christ in an increasingly indifferent culture. The fund was closed during the year.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2024.
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DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Other trading activities Ministry Training Diplomas Sound Holidays Annual conference Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Conference Diplomas Sound Holidays Ministry training Sundries Grants to individuals Support costs Management Wages Pensions Other Other operating leases Rates and water Governance costs Independent Examiner Accountancy and legal fees |
2024 £ 32,876 6,861 39,737 31,224 600 53,943 9,479 95,246 2,145 137,128 8,981 751 34,301 3,215 8,717 - 55,965 57,699 3,983 61,682 9,600 - 9,600 3,600 462 4,062 |
2023 £ 36,518 - |
|---|---|---|
| 36,518 15,158 27,760 40,297 6,027 |
||
| 89,242 - |
||
| 125,760 7,902 26,660 35,486 2,432 12,975 4,962 |
||
| 90,417 22,678 2,288 |
||
| 24,966 7,204 640 |
||
| 7,844 3,600 1,038 |
||
| 4,638 |
This page does not form part of the statutory financial statements
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DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 August 2024
| Total resources expended Net income/(expenditure) |
2024 £ 131,309 5,819 |
2023 £ 127,865 (2,105) |
|---|---|---|
This page does not form part of the statutory financial statements
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