## **THE NEW RESTORED PENTECOSTAL CHURCH Reports and Financial Statements for the year ended 31ST MARCH 2025** ## **Legal and administrative information** ## **Status** Registered as Charitable Incorporated Organisation with Charity Commission and Companies House on 3rd March 2022. ## **Trustees and Management committee** Deacon William Brown – Chair, appointed 15[th] August 2023. Deacon Francis Adutwum – Vice Chair, appointed 28[th] February 2022. Todorka Petrova – Secretary, appointed, 28[th] February 2022. Dr Charles Limula – appointed 28[th] February 2022. Olivia Joy Cave – appointed 20[th] April 2022. **Registered charity number 1198121 Registered office** 6 Glaisdale Road, Fishponds, Bristol, BS16 2HZ **Charity Operations Address** The Old Library, Fishponds Road, Bristol, BS16 3UH **Registered email address** thenewrestoredpentecostalchurch@yahoo.com **Bankers** Barclays Bank PLC **Accountants** AL Accounting Solutions Chartered Certified Accountants 21A Brighton Road South Croydon, Surrey CR2 6EA 1 ## **THE NEW RESTORED PENTECOSTAL CHURCH Reports and Financial Statements for the year ended 31ST MARCH 2025 Trustees report** The Trustees present their report and financial statements for the above period. In 2024 we had new members joining the Church family. We welcomed Mr and Mrs Chikate and their son into the church. In 2025 we also welcomed Mr and Mrs Parwaringira and their son. We also welcomed Henry Ugo into the church family. We sadly said goodbye to Mrs Olivia Cave and her son Deacon who had been members of the Church family since end of 2021. Mrs Cave served on the trustee board since 2022 to 2024. She left to care for her autistic son whose condition has deteriorated and now needs more care. They both will be missed greatly and we wish them both the very best for the future. We were unable to do a lot of activities during the summer of 2024 due to the bereavement in Deacon and Pastor Brown's family where Deacon Brown lost his mother in Canada and they had to travel to Canada for the funeral. However, we were able to still hold one of the main events of the Church which brings the community together, the International Sunday where different nationalities in our church are acknowledged and celebrated. This event attracts people from within the community and around the city as it promotes diversity. This was held in September 2024 and it was a great success. In September 2024 we also carried out water baptisms where we baptised five youths who willingly requested to be baptised in line with their faith, belief and doctrine of the Church. Although we have lost some members due to relocation and we are still a small church, we are slowly and steadily growing as we continue to preach the gospel of Jesus Christ. We were also able to donate duvets, duvet covers, pillows, pillow cases and toiletries in December 2024 to St Mungo's Night Shelter for the Homeless. Food hampers and gifts were also distributed to the parents with young children in the church. In order to regulate and control operations and ensure alignment with the objectives of The New Restored Pentecostal Church, time was invested in putting together management policies, guidelines, and strategies. The following policies offer a structure for overseeing different facets of the ministry. *Favouritism policy and procedures *Bullying and harassment policy and procedures. *Complaints policy and procedures *Complaints handling *Conflicting interests policy and procedures *Data Protection Policy *Health and safety policy and procedure *Internal charity financial controls policy and procedures *Internal risk management policy. *Investing charity funds policy and procedures *Risk management *Serious incident reporting policy and procedures *Trustee conflicts of interest policy and procedures *Trustee expenses policy and procedures *Volunteer management *Safeguarding policy and procedures *Safeguarding vulnerable beneficiaries *Safeguarding incident reporting policy and procedures *Safeguarding concerns relating to Children and / or Vulnerable persons *Whistleblower Protection policy and procedures *Personal vs. Congregational Issues Policy Prior to the implementation of all policies, these were developed and approved by The New Restored Pentecostal Church leaders and Trustee Board. The Policies can be accessed upon request. 2 ## **THE NEW RESTORED PENTECOSTAL CHURCH Reports and Financial Statements for the year ended 31ST MARCH 2025 Trustees report continued..** ## **Responsibilities and basis of preparation of the report** The trustees of the charity are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the trustees ………………………………. **William Brown (Chair)** Date ………………………………. 3 ## **THE NEW RESTORED PENTECOSTAL CHURCH** ## **Reports and Financial Statements for the year ended 31ST MARCH 2025** ## **Independent Examiner's report to the Trustees** I report to the trustees on my examination of the accounts of the above charity for the above period. ## **Responsibilities and basis of report:** As the charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did 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. Alhassan Bangura FCCA AL Accounting Solutions Chartered Certified Accountants 21A Brighton Road South Croydon, Surrey CR2 6EA Date..................................................... 4 ## **THE NEW RESTORED PENTECOSTAL CHURCH** ## **Reports and Financial Statements** ## **Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31ST MARCH 2025** |Unrestricted
Funds
**Notes**
£
**Incoming Resources:**
Voluntary Donations
9,701
Gift Aid Claims
1,979
Bank Interest Received
44
Total Incoming resources
11,724
**Resources Expended:**
Events Cost, Outreach & Publicity
4,046
Rent & Rates
7,538
Clergy Items & sundries
574
Insurance & Licences
300
Legal & Professional Fees
200
Accountancy Fees
420
Sundry Expenses
40
Depreciation
462
Total Resources Expended
13,580
Net Surplus / (Deficit) for the year
(1,856)
Opening Funds
6,759
Closing Funds
4,903
No restricted funds at the end of the year|**Total**
**Funds**
**2025**
**£**
**9,701**
**1,979**
**44**
**11,724**
**4,046**
**7,538**
**574**
**300**
**200**
**420**
**40**
**462**
**13,580**
**(1,856)**
**6,759**
**4,903**|Total
Funds
2024
£
14,040
-
-
14,040
3,280
7,684
502
513
300
390
386
577
13,632
408
6,351
6,759| |---|---|---| 5 ## **THE NEW RESTORED PENTECOSTAL CHURCH Reports and Financial Statements** ## **Balance Sheet as at 31ST MARCH 2025** |**Fixed assets**
Equipment and Furniture
**Current assets**
Cash at Bank and in Hand
Less: Current Liabilities
**Net Assets**
REPRESENTED BY:
Unrestricted Funds|**Notes**
2|**£**
**£**
**1,848**
**3,385**
**(330)**
**3,055**
**4,903**
**4,903**
**4,903**
**-**
**2025**|2024
£
2,310
4,839
(390)
4,449
6,759
6,759
6,759|2024| |---|---|---|---|---| For the year ending **31 March 2025** the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The financial statements were approved by the Board and authorised were signed on its behalf by ………………………………. Date ………………………………. **William Brown (Chair)** 6 ## **THE NEW RESTORED PENTECOSTAL CHURCH Reports and Financial Statements** ## **Notes forming part of the financial statements for the year ended 31ST MARCH 2025** ## **1. Accounting policies** a) The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: 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) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. b) Voluntary income is received by the way of donations towards religious tithes and offerings. Donations received is included in full in the Statement of Financial Activities in the year in which they are received. c) Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. d) Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows: - Equipment & Furniture 20% e) Unrestricted funds are donations and other incoming resources received for the objects of the charity without further specified purpose and are available as general funds. f) Restricted funds are to be used for specific purposes as laid down by the donor. |**2.**
**Tangible Fixed Assets**
Cost:
As at 1 April 2024
As at 31ST MARCH 2025
Depreciation:
As at 1 April 2024
Charge
As at 31ST MARCH 2025
Net Book Value:
**As at 31ST MARCH 2025**
As at 1 April 2024|Equipment
& Furniture
£
3,342
3,342
1,032
462
1,494
**1,848**
2,310|Total
£
3,342| |---|---|---| |||3,342| |||1,032
462| |||1,494| |||**1,848**| |||2,310| 7 ## **Registered Charity No: 1198121 Company number CE028494** ## THE NEW RESTORED PENTECOSTAL CHURCH Reports and Financial Statements Year ended: 31ST MARCH 2025 AL Accounting Solutions Limited Chartered Certified Accountants 21A Brighton Road South Croydon, Surrey CR2 6EA ## **THE NEW RESTORED PENTECOSTAL CHURCH** ## **Reports and Financial Statements** ## **Contents** |Page No|| |---|---| |1|Legal and administrative information| |2-3|Trustees report| |4|Independent examiners report| |5|Statement of Financial Activities| |6|Balance Sheet| |7|Notes forming part of the financial statements|