REGISTERED CHAIUTY WUMBER: 1198312
REPORT OFTHE TRUSTEES AND
UP4AUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31 WCH 2024
FOR
FIRSTBORN COMMUNITY CHLRCH
&Co
591aHolly Latl
ErdingÈon
Binningham
WeKt Midlands
B24 9LU

FIILSTBORN COMMUNITY CHURCH
CONTENTS OF THF FIT4ANCIAL STATFMF.NTS
for the Year Ended 31 March 2024
Report of th¢Trysltts
ltsd4)ettd¢nt E3Imin¢rls Report
ststement of Fffin8Mtlg1 Attlvitles
Balanee Sheet
r4otes to thtFirtatsei*l Statemtnts
Detaiw St*t¢mthtof Fln•n¢lal A¢dvllks
11 to 12

FIRSTBORN COMMUNITYCHURCH
Report of the Trustees
For the year end 31 March 2024
The trustees present their report wf(h the financial statements of the charity for the year
ended 31 March 2024.
Firstborn Community Church is a charty based in King5 Heath Bim)ingham and is open to
the public. The charity has recentty been formed, but the church has been part of the Kings
Heath Communityfor over 40 year5.
Objetiives
The primary aims of the Charity is to furtherthe religious and other charitable work of the
congregation meeting for religious worship. To advance the Christian religion for the benefit
of the public through by ￿a(hIng the holding of prayer meetings, workshops ènd seminars.
The activitres of the Charity are overseen by the Pastor, Trustees and Church Committees.
The Trustees. are responsible for the financial administration, care and maintenance of
Church buildings and premise5. The Pastor oversees Pastoral Care.
Community Support & Actlvltie5
The charity has been w0rkingcl0se￿ wlth the community.
They have been working with Yhe Pay Back Communiv tosupport community work.
Is a member of the Churthe5 Together in Kings Heath and Supporling local churches.
Donating to a local Food bank
Interacting with a local homefor residents with leaming disabl1￿eS
Current Activlties
Sunday School
Prayer and fasting
Youth development and activiknes
Missionary outreath
New converts support
The Future
As a community church we plan to advance our Christfan beliefs through our activitles and
servKes we offer to the local community. The development of a men's fellowship, women's
soclal activitres and f urther developments for children and young people withln the church
communlty.
Policies and Procedures
All pollcies have currently been reviewed. updated and approved by the Trustees and
training for Trustees 15 ongoing.

FIRSTBORN COMMUNITY(HURCH
Flnancial Review
The linancial statements for the year to 31 March 2024, ineludes income and expenditure
and balance sheet. The trustees have adopted the provisions of Accounting and Reporting by
Charities.. Statement of Recommended Practice appluble to charities preparing their
accounts in accordance with the Financial Reporhng Standard applicable in the UK and
Republic of Ireland IFRS 1021 leffecknve l January 20191.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document - The charity is controlled by its Eovernlng document. a deed of trust
and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 1198312
Prlncipal address
299 Brook Lane
Billesley
Birmingham
West Midlands
B13 OTL
Trustees
RG Salmon Pastor lappointed 1.4.221
Ms J C Thompson lappointed 1.4.221
Ms M Hutchinson lappolnted 1.4.221
D Q Forrester lappointed 1.4.221
Ms W F Allen (appointed 1.4.221
E Salmon (appointed 1.4.221
Independent Examiner
Bonna & Co
5913 Holly Lane
Erdington Birmingham
West Midlands 824 9LU
Approved by order of the board of trustees on 24 January 2025 and signed on its behalf by-
Trustee

INDEPENDENT EXAMINF.R'S REPORTTO THETRUSTEESOF
FIRSTllnRN COMMI'.¥41TY CHURCH
Indepertdeni examiner's r¢rMbrt to ihe irusiee5 of Fir5¢Born COMM￿￿1￿. Cbur¢h
I reFrf)n to the chariiN irustecs on tnj L%aminaiion of ihe accounts of Fir5tBorn Convnunity Churrh ithe Trust) for the
car ended i l M#rch ?0?4.
Respottsihllliley #Trd ba515 of ￿P￿TI
45 Iht charli>. trnstee5 01. the Tru%[ yLbU are resTX)n5ible lor ihe preparniion of the in accordance il'iih ilie
rcquit¢ments of ihc C'hdr>li¢s Aci ?01 i I'the Acl'l.
I YL'P(It1 in iespecl ol-rnj e.Katninalinn iifthl Trv%i'% aL¢ounL% C3rrFttl out under S¢¢rion 54$ ()rthe Aci aiid ID Carr! oui
m) exarnindÈiL>O I lia￿e tol10￿ed dll applicable Dire¢iioD5 ¥iiven b! the C'harii) C.nfftmi5sion under Section IJ51SMb) of
the Act.
l•dep#ndeTht exan7iner's statement
h**%'e cornpltlLd examin¥ti(bn l Ll)Iifinn that nn maierial man¢rs haye come 10 m} aiieniioii in conneeiion %iith ihe
¢W￿1n￿lion 4iiinLF Tn¢ rau5e ¥0 beli¢v¢ Ihai in maierial iesp¢ct'.
accounting record5 Iv¢re nol k¢pi in respeci oi (he Trust a5 ￿qUired bi Se¢iion 130 ot'ihe Act- or
the acc(xJnls do noi aco)rd li ith th(Ise record4. or
(he accounls do noi compl!. ￿1Th ihe applicable re9uiremenis cimccrninb the fornTr and £oni¥ni of acLounlJ *t oui
in th¢ C'hariiies IAccounis and Repon51 Re4?ulaiions :008 oihw than ani. requiremeni ihaL lh¢ ac£oun(s a
tnjt and fair v$¢￿. i%hich is not a matter considered as part of an fftdependeni examinwion.
I hatre no concerns and ha¥e come across no other maii¢rs in ionnecTion Mith the eiamination to iihich aucntion should
b¢ draii'n in ihis report in ord¢r io enable a proper undersianding of Ihe a¢¢ounis tt) b¢ reached.
5i¢phen Ejonrsa
Bonn4&. Co
79 la Holli Lane
E.r05n￿on
Bi￿￿1n￿haM
¢*1 Midlands
8!4 9LL
I f> January 7075

FIRSTBORN COMMUNITY CHURCH
STATEIMENf OF FINANCIAL ACTIVITIES
for Ihe Year Endu131 March 2024
2024
2023
Totsl
Unrestrict¢d
fund
Not¢5
LNCOME ANDE￿￿wMBKfS FROM
Donations and legaci¢$
42,1SM>
33276
Olli¢rtradin8aciiviiies
InvestmcnÈ Lncomc
3,367
90
To¢al
45,647
33382
F.XPENDITURE ON
R¥i$ing fkmds
22.089
5.134
oth
{6501
11.698
21,439
16.832
NET INCOME .
Other recognised gain5J{10sses}
(iains on rcvaluation of f2xed asscts
24208
16.450
34.997
Nel TllDv¢meni in funds
24208
51.447
RECONCILIATION OF FUNDS
Toktl fvrtds bnwgbt foTW
51,447
TOTAL FUNDSCARRIED FORWARD
75,655
51,447
The not4$ form part of the5t financial stskmeots
Pag¢ 3

FIKSTBORN COMMUNITY CHURCH
BALANCE SHEET
31 March 2024
2024
Unreslrided
fund
2023
Tofai
fijnds
FIXED ASSETS
Tangible aqsets
203.768
202,480
CURRENT ASSETS
Dcbtor5'. arno￿ts fallin8 duc within one y¢aT
C&th at bank
204
58,968
50.165
59.172
50.165
CREDITORS
Amounts f#llingdue wtthin one year
io
(21.530)
{21,5301
NET CURRENT ASSETS
37.642
28,635
TOT AL ASSETS LESS CURRENT
LIABILITIES
241.410
CREDITURS
AmouttL% falling due 8fter MOTC than one year
(165,7551
{179ffj68}
NET ASSETS
75,655
51,447
FUNDS
Unrestric*d fiwds
13
75,655
51,447
TOTAL FUNDS
75,655
51.447
Tb¢ financial stal¢menL4 wete apP￿vcd by the Board of TTU5te¢s and a￿th￿l8￿ for issue on 16 January 2025 and were
5igTLcd on it8 FKh&lf by..
RG sa￿n- Tn
The no*s forni pwt of the8e finan¢ial stst¢1￿nts.
Page 4

FIRSTBORN COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS
for the Year EndeA5 31 March 2024
ACCOUNTING POLICIES
Basis of prepJTingthe flnancial statements
The financial sialem¢Dls of the charity, which is a public bettcfil entity UTth FRS 102, have been prepared in
accoTd￿¢C with tht CharitÈ¢s SORP IFRS 102) 'Aec4)w)ling and Reporting hy Charitie%'. Ststemenr of
Recommended Practice applicable to clwitieg preparing their accounts in accordance with thc Fitw]ciyl
Reporting Standard applicable in th¢ UK and Republi¢ of treland IFRS 1021 leff¢ctiv¢ l Jalluary 2019}',
Financial RetAlrting Standard 102 The Financial R¢porting StsDdanl applicabl¢ in the UK and Republic of
Ireland, and the Chariti¢5 Aci 2011. The finanLial sthleEnents have prepared under the his￿11¢4] ¢ost
cortventi¢m. as moth'fiulby the TevaluBtion of£u¢ain awts.
Income
All iD¢ome is recognisal in the Stst¢menl of Financial Activitie5 011¢¢ the charity has entit1cT￿nt to the fimd5, it
is pri>bablc that the inLome will be rcc¢ived and thc 8mouni can b¢ Telillbly.
Expenditure
Liabiliiies are ￿08￿1$ed as ¢xpendIM￿ as soon a% ther¢ is 8 legal or constructive obligatton committing the
charity to expcnditll￿, il is probable that a tran5f¢T of economic benefits will be Tequired in settlement and
the am()unt ol thc obligaiion can be in¢asured reliably. Expenditure is ae£ounl¢d for on an accruals basis and has
bcen ¢lassifiLuI UTthr headings thai ag8re&rat¢ all L￿St relatd to the eategory. Whcre eosts cannot b¢ directly
atttibuted to particular headings they K%v¢ Ixen allocated to activities on a basib ¢onsistent with the us¢ of
reguurces.
Ta￿￿rible fixed &5S¢1S
Deprttiation is providd at the following annual rates in ord¢r to write off exh asscl over its ¢stimat¢d useful
TaiiLlion
The charity is cxcrnpt frtKn tsx on its ¢haritabl¢ aL*ivities.
Fund acwunting
u[￿￿[l￿ed funds be ￿Sed in aecoTdan¢e with the¢hsn"table ¢bjectsves at thedi8cr¢tion of the trustr£s.
Restiycted fuDts can only be used for particU￿r restrictcd pws within the thjects of the ¢harity. RestricliorLS
8rise when Sp￿if1￿ by the donoroTwhcn funts are raised for patti¢ular restii¢t&l putposes.
Furthercxplanation of thenItu￿ and purp08e of eacb fund i5 IT￿lud[￿ in Ihc Dotes to the fiTOnciaL 5ts1etncnts.
Hire purchase and kasirt8 commitmcnt4
Rentals paid undeT operating leaKs *e ¢haT￿d to the Ststemujt of Fillan¢ial Activities on a Stra￿ line ba5L5
overtheperhod of the Itase.
OTHER TRADING ACTIVITIES
2024
2023
3.353
14
Sundry receipl
3.367
Pag¢ 5
continued...

FIRSTIIORN COMMUNITYCHURCH
NOTES TO THE FINANCIAL STATEMENTS- coThtLDued
for the Year Ended 31 Maruh 2024
INVESTMENT INCOME
2024
2023
Deposit aceouni intert51
RAIs￿G FUNDS
Raising donations and legaciL
2024
2023
Rates and water
Inqurance
Light and heat
TelephonelBToadb4ttd
Poslage and stationLYy
SUndrie￿DBs Ci
Reyairs and rellewals
SuFtscriptLOE15
Books
Flowers
Members fee8 PCU
Subscription
Gift5tDoDations
Yothh Expenses
Sundries
Suppon c￿ts
255
1,028
117
1.025
2,689
670
97
30
240
89
893
85
67
10
188
525
250
37
8.940
16,149
5.134
Investment m?nagcment costs
2024
2023
Sknp Hire
Propety r¢pairs
4,500
5.940
AggTega* amounts
22,089
5.134
Page 6

FIRSTBORN COMMUNITY CHURCH
NOTES TO THE FINANCIAL STATEMENTS- tontillued
for th¢ Year Ended 31 MaTLh 2024
TRUSTEES. REMUN'ERATION AND BENEFITS
Thdt were no trus*e5' r¢muneraiion or other benefjts for tht year ended 31 Maych 2024 llor for th¢ year ended
31 March 2023.
Trust¢es' expeo8es
Th¢r¢ w¢t¢ tto tnL81ee8' cKrKn5csp8idfor theycar cnded 31 M4r¢h 2024 nor forthe year ended 31 M¥Jch 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestiicted
INCOME AND EN￿WmENTs FROM
Donations and le8acics
JJ)vestment sn¢om¢
Total
33282
EXPENDITURE ON
Raising fvnds
5.134
Other
11,698
Total
16,832
NET INCOME
oiher T￿V¥nI￿ed gaiDO005s¢sI
Gainy ort r¢vaiuation of fixed a￿S¢ts
16.450
34,997
Nct movement in fund5
51,447
TOTAL FUNDS CARRIED FORW ARD
51,447
TANGIBLE FIXED ASSETS
Fixture5
nd
fittings
Freehold
Plant atld
mxhincry
Totals
COST
At l April 2023
Additions
2(K>,(KM)
202.480
1,961
886
1.075
At 31 March 2024
2(M).(x)o
3,366
1,075
204,441
DEPRECIATION
Chyrge (or year
673
673
NET BOOK VALUE
At 31 M8*ch 2024
2.693
1,075
203,768
At 31 March 2023
2tx),000
2,480
202.480
Page 7
continued...

FIRSTBORN COMMUNITYCHURCH
NOTES TO THE FINANCIAL STATEMENTS- continued
for the Year Ended 31 Mar£h 2024
DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Youth Fund
204
CASH AT BANK
2024
Total
2023
To￿1
Ballk ae£ount no. I
Bauk deposit account
pcu [k￿sIt kni)unt
3.184
13,250
42,534
3.625
4,(K)6
42.534
Toral
58,968
50,165
10.
CREDITORS.. Amoiwfs FALLtNG DUE WITHIN 0￿￿ AR
2024
2023
Bank loans and ovcrdrafts (sec note 12}
Accrued expenses
20.880
650
20,880
650
2L.530
21,530
CREDITORS.. AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2r)23
Bank low¥ {￿¢ n(rte 12)
Accwalb attd deferred income
110,499
55,25
124,412
55,256
165.755
179.668
li
LOANS
An analysis of th¢ maturity of is given b¢low'.
2024
2023
Amouttls failingdur within one ywon d¢mlltd..
Bank loans
20.880
20.880
AnKlUlllS falliDg due 2ts more than fiv¢ years..
Repayabl¢ othenvise than by iThstslmcnt5:
Penteu>stal Credit Union tDart
I IU,49)
124,412
Pag¢ 8
continue&..

FIRSTBORN COMMUNITYCHURCH
NOTES TO THE FINANCIAL ST ATEMENTS-continued
for rhe Year Ended 31 Mar¥h 2024
13.
MOVEMENf IN FUNDS
Nei
movetllent
in fun(Ls
At
31.3.24
At 1.4.23
UnrestTi¢red fijnds
General fvt
51,447
24208
75,655
TOTAL FUNDS
51.447
24.208
75,655
Nd movement in fund5, Includ￿ itt the above are as follows..
ItL¢oming
resourc¢5
Resources
eXp￿nded
Movement
in funds
Unr¢$tr1￿ed fijnds
Gcncral fund
45.647
{21,439)
24,208
TOTAL FUNDS
45,&17
121.439)
24208
Comparativ¢b for movemeni in fund¥
Net
movement
in funds
At
31.3.23
Unrcstricted
GeSLeral fund
51,447
51.447
TOTAL FUNDS
51.447
51.447
C¢Jmpardtive Det movement in fiwds. included ID the th*ve are as follows..
Incotnin8
G8ills llnd
losse5
Mov¢ment
in fuD(Ls
expended
Ullrcstrictcd funds
General fund
33.282
{16,832)
34.997
51.447
TOTAL FUNDS
33,282
116.832)
34.997
51.447
Pag¢ 9

FIRSTBORN COMMUNITYCHURCH
NOTES TO THE FINLNCIAL STATEMENTS- ¢ontinu¢d
for th¢ Year Ended 31 March 2024
13.
MOVEMEwf IN FUNDS-continued
A currenl year 12 months aThd prior y¢vJ 12 months combined p)siiion is as follows..
Net
mov¢metst
in ftrnds
At 1.4.22
31.3.24
Ullrcslricted funds
GenErdl fiu
75.655
75,655
TOTAL FUNDS
75,655
75,655
A current y¢Ar 12 months 21￿ wior y¢or 12 month5 combined tKt movement 2n fiJnd& itKluded in the thv¢ are
as follows..
Incoming
Resourccs
Gains and
Movement
Uttrostricted fvnds
G¢n¢ral fur
78,￿29
138.2711
34,997
75.655
TOTAL FUNDS
78.929
138,2711
34,997
75,055
14.
RELATED PAR TY DISCLOSURES
Ther¢ were M) related paty traNa¢tions for ib¢ yearended 31 March 2024.
Page 10

FIRSTBORN COMMUNITYCHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for ihe Year Ended 31 March 2024
2024
2023
INCOME AND ENLN)WfvIENTS
1kn8tions 8nd legacies
Tith&4 and OffeTing5
Gift aid
363&1
5.926
33276
42.190
33276
Other trading activities
In5UTan¢e Claim
Sunthy re¢¢ipts
3.353
14
3,367
Inv¢stm¢nt irt¢(pm¢
Deposii account in*re5t
Total incoming resource5
45.647
33.282
EXPENDITURE
Raising dottations #nd legacies
Rates and water
Insurance
Liglii and heat
"relephoneJBroadba￿l
PLWe and station¢ry
SulldrieslDBS Checks
Repair% and r¢n¢wal$
SubscTiPtions
Books
Flowers
MeTnbEf5 fees PCU
SubYriptiDn
Gift&Thination8
Y¢)uth Expens&s
Sundries
255
1.028
3,426
893
117
L,025
2,689
670
97
30
240
89
211
180
85
67
10
188
525
250
37
7.209
5.134
InveSt￿¢nt mana8antxJt C05tS
Skip Hire
1,440
4,500
5,940
Support costs
Finance
iA)an intcrest
2,472
This page doeb fi)rni part of th¢ *attJtthyfinanciaJ s18Th￿nts
Pag¢ll

FIRSTBORN COMMUNITYCHURCH
DETAILED STATEMENT OF FINANCIAL ACTIVSTIES
for tht Year Ended 31 March 2024
2024
2023
Finance
HumaD rcwurces
Mortgage Ini¢tESt
6,967
Other
Plant and rrLqchitwy
673
Gowernallce costs
AccountaDCy fees
Legal fees
650
650
&576
650
9226
Total TCSWCf8 exp¢nd¢d
21,439
16.832
N¢¢ ill¢ome
24,208
16,450
This pa¥e docs noi fpryn of the statut￿Y financial 5tatwnents
Page 12