REGISTERED CHARJTY.YUMBER: 1198312 REPORT OF THE TRUSTEES AND UNAUDITED F￿AN￿AL STATE￿IENTs FOR THE YEAR ENDED 31 MARCH 2025 VOR FIRSTMO1￿ COMMUNtTY CHURCH Botjna & Co 591& Holly Lane Erdington Birmtngham West Mid]8nds B24 9LU FIRSTBORN COMMUNITY CHURCH CONfENfs OF THE FtNANCIAL StATEMENrs for the Year Ended 31 Mar¢h 2025 Pag¢ R¢port of the Trustees Independ¢nt Exomitter's Reporl StateTneni of Fittancial Acliviiies Balance Sheet Not¢% to tkne Financial Siatemellty 5 to IT Detailed Staiemeni of Financial ACti￿lieS 12 to 13 FIRSTBORN COMMifNITY CHURCH REPOR T OF THE TRUSTEES for the Year Ended 31 March 2025 ttvsiees present their ryrt with the finBnCI￿ *atetDents of tbe ch￿iLy for the year ended 31 Mawh 2025. The ttijsitts ve thpted the provisions ol Accouoting R£portiDg by Charitses.. Ststthnent ofReConL￿¢￿dty1 Prn¢iIi¢ applicabl¢ lts charities plep￿ing their accounts ￿ accordance wkth the FiDwcial Reportang Stsnd2Td appliubl¢ m the UK and Repubhc of Ireland{FRS l021(effLyt￿ve l J2nu8ry 2019}. STRIIC'IIJRE, GOVERNANCE ANDMANAGEMEfoT Qoverning document The chanty iscontrolled by its govaming dttumeDL 8 deedof t￿t9nd constityt¢s ￿￿1￿¢0￿0[ala4 ¢bosity'. REFERENCE AND ADMINISTRATIIT DETAILS Registered Charity nurnber Principal address 299 Bu)ok Lane Btllo4lev estMidLqttds B130TH Trustecs RG Salmon PBslor Ms SC Thompfo Ms M Huthil￿n D Q Fotre$iet Ms W F Allen E Sabnon Ind¢p¢nd¢nt ENamin Brtiin4 & Co 591& Hollj Lane Etdu]slo B￿t￿Ebat￿ WeSt￿dIandS B24 9LU Apwtsved by D￿et OL the knaTd 0[tr￿te¢S on 13 November2025 End sigwion it8Fthlf by.. Ttusteg Pag¢ I The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. Firstborn Community Church is a charity b35ed in Kings Heath Birmingham and is open to the publlc. The church has been part of the Kings Heath Community for over 40 years. Objectives The primary aims of the Charity IS to further the religious and other charitable work of the congregation meeting for religious worship. To advance the Christian religion for the benefit of the public through the holding of prayer meetings. workshops and seminars. The activities 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 & Activities The charity has been working closely with the community in the following areas.. 'The Pay Back Community, to support community work. Is a member of the Churches Together in Kings Heath and Supporting local churches. Supporting a local Food bank and supporting Christmas shoe box appeal Interacting with a local home for residents with learning disabilities Our Current Activities Sunday School Prayer and fasting Youth development (including training) and activities Missionary outreach New converts support The Future As a community church we plan to advance our Christian beliefs through our activities and services we offer to the local community. The development of Community education in areas such as health, men's fellowship, women's social activities and further developments for children and young people within the church community. Policies and Procedures There is an ongoing review of policies to ensure they are up to date and aligned with new requirements, along with creating training plans to support the policies and procedure5. Financial Review The financial Statements for the year to 31 March 2025, includes income and expenditure and balance sheet. 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 IFRS 102} (effective l January 2019}. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document- The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1198312 Principal addre55 299 Brook Lane Billesley Birmingham West Midlands B13 OTL Trustees RG Salmon Pastor (appointed 1.4.221 Ms J C Thomp50n (appointed 1.4.221 Ms M Hutchinson (appointed 1.4.221 Ms W F Allen {appointed 1.4.221 E Salmon {appointed 1.4.221 L Watts (appointed 1.9.251 Independent Examiner Bonna & Co 591a Holly Lane Erdington Birmingham West Midlands B24 9LU Approved by order of the board of trustees on 18 December 2025 and signed on its behalf by: INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FIRSTBORN COMMLNITY CHURCH Independent examiner's T¢porl tothe trustees of FirstBorn Community Church I report lo th¢ ¢h3riry trnsiees on my ¢xam2nation of the accounts of FiTStBorn Conununiry Church (th¢ Tn￿t) for thc year ¢nded 3l March 2025. Responsibilities and basis of report As Ihe charity trust£es of the Tn￿t yOlE are reyinsible for the preparation of the accounts in accordance with th¢ requin¢nts of the ch￿ltieS AL% 2011 Ith¢ Art'l. I report ll) respect of my examination of the Trust's atrcounts cgrri¢d ovl under Section 145 ot'the Aci and catrying out tny examinaii(>n I hav¢ followed all applicable Dir¢¢rion5 wven by the ChaTity CotTuwssion ujjder Section 14515)(bl of rhe Act. Fndepend¢nt examiner's *atement I hav¢ completed my ex2tt1ination. I confllm ihat no ]uat¢ri8J mtttt¢rs bave come to my att¢ntioll in cojjnection with the examination 8iwn8 me cause to telieve tI￿t in 3ny n￿rial respe￿.. accountinE records war not kept in respectof the Trust as Tcquired by Seciithi 130 of the Aei., or the accounts do notaccord with th¢s¢ Ttcords. or the accouttts do ttot cojnply with the appli¢able requireJn¢rLts concemillg the fortn and content ot'accounts sd nut in th¢ Ciwities IAccoun15 aDd Reports) Regulaii0Tr5 2(K)8 other than any requitHneDt that the accoutsts give a true and fair view which Is not 4 matrer considered ￿ part of 8n indy¢ndeni examination. E have no c(IncEms and have cimne acr058 no other mattets ￿ connection with the exarniuation to which atteotion shO￿d be ¢hwn ID this report in ord¢rto enable a pTh)peruttderstanding of tbe accounts to b¢ r¢ached. Stephett BtsT￿a BOrtt￿ & Co 591a Holly kn¢ Erdinoion Binnin&Tliam Wt8t Midlands B?4 9LU Dale.. Ibol Page 2 FIRSTBORN COMMUNITY CHURCH ST ATEMENT OF FLNANCIAL ACTIVITIES ror ¢he Year Ended 31 March 2025 2025 2024 Total fimd5 Unre5tTleted fiLnd Note$ INCOfvfE ENDOWMENTS FROM t)on2tions aiid l¢gacies 43,251 42.190 Othertrading activitics Investsneni income 3,367 90 503 Total 43.754 45,647 EXPENDITURE ON Raising fiwds 25244 22.089 1650} Total 25244 21.439 NET INCOME 18.510 24.2U8 RECONCILIATION OF FUNDS Toral fun(ts brought fonvard 75,655 51.447 TOTAL Ftf4DS CARRIED FORWARD 94,165 75.655 The notes form part of these fin8nciai siarem¢nts Page 3 FIRSTBORN COMMUNITY CHURCH BALANCE SHEET 3L.Uarch 2025 2025 2024 Total funds Unr¢stri¢ted ind Notes FIXED ASSETS Tangible assets 204.722 203,768 CURREwf ASSETS Debtots.. all￿￿nIS fallillg due wtthtn tsAe yvar Cgsh at batsk 1,427 60,998 58,968 62.425 i9.172 CREDITORS Amounts fallingdue withiD on¢ y Jo 121.880 121.5301 NETCURRENT ASSETS 40.545 37.642 TOTAL ASSETS LESS CURRENT LIABELITIES 245267 241,410 CREDITORS AmounES falling due afiermore than one year 1165,7551 NET ASSETS 94.165 7),655 FUNDS 13 Unrestricted fi￿lts 94.165 75,655 TOTAL FLWDS 94.165 75.65) The fin3llcial statements w¢r¢ approved by th¢ Board of Tnjstees atKI authorised for i¥ue oll 13 November 2025 and were signed on its behalf by.. RG Salrnon- Tn￿lee The notes form part of these financial 5tateinenis Page 4 FIRSTBORN COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENrs for the Year EJJd¢d 31 March 2025 ACCOUNTING POLICIES Basis of preparing Ihe f￿anCial statemertls The financial sthtement5 of the charity. which is a public benefit enllty under FRS L02, have been pTepar¢d in atcordance with the Charities SORP IFRS L02} 'AccoLLnlin8 attd R¢porting by Clwiues.. Stst¢me]]i of Recommwided Prdctice applicablc to charitl¢5 prepaT4ng thety a¢￿￿ntS in acwrdartcc wilh the FI￿2n¢1?1 Reporting Swjdard applicable thc UK atx1 Republic of Ireland (FRS 1021 l¢ff¢ttive l January 20L9}', Financial R¢porting Standard 102 The Financia] Reporting Startdard applicable in thc UK fynd Republi¢ of ￿tland, and th¢ Chatities Act 2011. The financi81 ￿al¢￿entS have been prepared wider the historic8J cost convention. Incorne All income ts r¢cogJi¥¢d in the Ststement of Financial Activities Ortce the tiwity h&8 entitl¢ttkent to the limds it is probable thatthe ￿cOMe will be rec¢ived and the amount canbe n￿£S￿red rcliably. Expenditurc Liabilill¢s are reCo￿lS¢d as &xp¢ndiiure as soon a5 there is a Itgal or constructive obligation ¢oTh]mittJng the cbority to thai exp¢nditure. it is PTobabSe that a transfer of economic benefits will be r¢qutred in settlement Ènd the amount of the obligation can be tneasured reli3bly. Expenditure is a¢COUDied for on all accTu&ls basis alld has been classified under headirtg5 that aggr¢gatc all cosi related 10 the catroory. 1S1JeT¢ costs rannot bc directly atttibuted io pafticulaF h¢adillg5 they have been allocated lo activilics oll a basis consisietti wjth theuse of resources. Tangibl¢ fixed assets DepTeciation is provided &t th¢ following annual rates in orderto write off exh as5¢tover its ¢stin￿ted use￿1 lif¢. Taxatiott The charity ts exempt from tsx on its rharitabl¢ activitie5. Fund accounLill8 Unre4tticied ft￿d$ ¢￿be used in ¥eordan¢e with the cbaritable obje¢tive5 atthe discretion of th¢ tru81e¢s. Restricred fund8 c4n only be ￿$¢d for partLcul3r restri£ted pu￿oSeS within the objects of the chJTity. Restriction5 arise when sp¢¢ified bythe dO[￿rOrwbCrt tuods ar¢ r&ised forparti¢u]aT Te5tricied purposes. Further explJnation of the llattwe and purpose ofwh fund is included ED tb¢ noie5 to the financial stat¢tn¢nts. Hirt PUT¢hase and leasing commitments Rentals pdid under QPEfdtllw l¢ws are charged to th¢ Ststemetli of Financial Actiwties on 3 Strdighi lirye ba5i¥ over the Period of th¢ le2se. P&ge 5 ontinu¢d... FIRSTBORN COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS- conltllued for the Year Ended 31 March 2025 OTHER TRADING ACTIVITIES 2025 2024 Insurnnc¢ ClaiEn Stsrt ,075 206,169 DEPRECIATION Al l April 20?4 Charge for year 673 667 73 774 107 At 31 Marth 2025 107 1,447 NET BOOK VALUE Al 31 March 2025 21X).000 3.754 968 204.722 At 31 M3rch 2024 2QO,000 2.693 1,075 203.768 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Youth Bank Aceount 1.427 2D4 CASH AT BANK 2025 Total fthjds ?024 Toi21 Bank a¢tount no. I B3nk ttLcount no. ? Bank d¢wsii acco￿)¢ PCU DepDsiI Account 4,034 251 13.806 42.907 3,184 13250 4?.)34 Total ,998 58,968 Page 8 cortlitiued... FIRSTBORN COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS- CODiinued for the Year Ended 31 March 2025 io. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Bank loatts alld overdrafts (see note 12) Accrued expenses 20,880 I,O(KJ 20,880 650 21.880 21,530 CREDITORS.. AMOUTrnS FALLING DUE AFTER MORE TH￿￿ ONE YEAR 2025 2024 Batsk loans (see noie 121 Acc￿￿ and d¢ferrrd incom¢ 95,846 55.256 110.499 55256 151.102 165.755 LOANS An analysis of the rn4tUTityof is giv¢n b¢low'. 2(r25 2024 Amvunlg fallsn¥ due witbio 00¢ yearon dellJ2nd'. Bglljk loans 20,880 20,880 Amounts (Alling du¢ in mor¢ than five years.. Repayable otherwise thajj by llj5la￿ents'. Pentecostal Ctetbt Union Loa 95,846 110,499 MOVEMEwf IN FLTrIDS Nei niovement infunds At 31.3.?5 At 1.4.24 Unrestricted fuJds Gener31 ftiT 75,655 18,510 94.165 TOT AL FUNDS 75.655 18,510 94,165 Pag¢ 9 coniinued... FIRSTBORN COMMUNITY CHURCH YOTES TO THE FINANCLAL STATEMENTS- contirLued for the Year Ended 31 Marth 2025 13. MOVEMEYf IN FUNDS. continued A rutrent year 12 months and prior year 12 nM)nths COLllbitsed net movement ID fi]n(ts. included in ihe atKbV¢ are as follo￿7.. Incoming Mov¢m¢nt in fvnd5 expen¢Jed Unresiricied tsDd5 General fund 89.401 146,6831 42,718 TOT AL FUNDS 89,401 146.68J I 42,718 14. RELATED PARTY DISCLOSUKES Th¢r¢ wete no ￿la￿d party tra]]sEctiots for the year ¢nded 31 MaTLh 2025. Page 11 FIRSTBORN COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS- continued for the Ye8r Ended 31 March 2025 13. OVEMENT IN FifNDS. ¢ontinu¢d Nei movement 01 fjjttds, iocluded in the above are as follows.. expended in tsnds Unrestricted funds General ￿lld 43.754 125,2441 18,510 TOTAL FUNDS 43,7)4 125.244) 18,510 Comparatives for movtm¢nl itt fiJnds Net movement irt funds At 1.4.23 31.3.24 UnreElrict2d fi]nds G¢ncral fund 51,447 24.2Q8 75,655 TOTAL FUNDS 51.447 24,208 75,655 Comparaiiv¢ net mov¢m¢nl in fi￿ds. include(l in the aEove are as fellows.. IncomitJ8 r¢50urces Resources exF¢nd¢d mOve￿ent in fi￿dS Lnres1Iicled fund5 ¢n¢Yal fund 45.647 121,4391 24208 TOTAL FUNDS 45,647 121,4391 24208 A turtent yeat 12 months and PTIOI yeaT 12 month$ ¢tsmbin¢d position i% as follows.. movement ill fuDd&" Al 31.3.25 At 1.4.23 UnrestriLled fund5 GeneTÈI fund 51,447 42,718 94,16) TOTALFUNDS 51,447 42,718 94,165 Pagt 10 Onl￿U£d... FIRSTBORN COMMUNITY CHURCH DETAILED STATEMENT OF FINANCIAL AcTI￿TIEs for the YeAr Ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donations and l¢gaci¢s Tithes and Offetings Gift Gyanis 35,594 7,357 300 36264 5,926 43,251 42.190 Other traditig activities 1ts5ufdnce Claijn Sundry rceeipts 3J53 14 3,367 Investmellt inco]n¢ D¢p051t account iniere5t 503 Total incoming resources 43,754 45,647 EXPENDITURE Raising donation5 and legacics Rares and wateT Insuranc¢ Light and h¢at TclcphoneiBreadband P05tsg¢ and stationery Suttdne&lDBS Cherk5 Books Flowers Subscription Gift&DonatiO￿q Youth Exp¢n5¢9 Sundries Training Health & Safety signs 358 1.086 8,795 893 198 255 1,028 3.426 893 319 180 85 188 525 250 37 550 375 850 501 13,925 7,209 Investment management Costs Skip Hirt Property ,440 4,500 2.?98 2,468 5,940 This page does not fo￿ part of the 51attJiory financial staiements Page 12 FIRSTBORN COMMUNITY CHURCH DET AILED STATEMENT OF FINANCLAL ACTLIqTIES for the Year Ended 31 March 2025 2025 2024 Support costs HuTnan resources B)nk interest Mon8dge lttrerest 6,227 6,967 0,227 6.967 Oth Plant and machin¢ry Fixnres and fittings 667 107 673 774 673 Governance eosts Accowitancy ftts Prof￿￿10￿2[ f¢e5 1.000 850 650 1,850 650 Totsl rttources expended 25.244 21.439 N¢t income 18.510 24.208 This pobT¢ does not for￿ part of the statutory fthaxia] statrtnents Page 13