Charfty regl8tratlon nuMr 1199174 (England and Walts) HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Trusttts Ms Martene And8rson Mr Harold Fort¢s rs Sharlmayne Fuler-H8th8 Charlty number (England •nd Wal•81 1199174 Prfnclpal addros8 24 Upper Grosvenor Road Han8dworth Blmilngham West Midlhnds 820 3RY Ind•nd8Th1 examlnor CKA¢countlno Sgtvkes No 4 Castle Court 2 Cag118gate Way Dudley West Midlands DY14RH
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH CONTENTS Pag• Trustees. report Ir8p8dent examinerfs r6p)rt Stat8m8nt of finonclal aCtIve8 Balance sheel Notes lo the fina181 ststemenls 7-12
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 OCTOBER 2024 The trusiees present their annual report and finanaal statemgnls for Ihg year ended 31 Odober 2024. The prindpal address is 24 Upper Grosvenor Road, Blrn)Ingham. st Midlands, B20 3RY. The finanGial statements have been prepared in accordance wlth thè accounllrKJ pollaes set out in note 1 to the finanaal ¥tstemenl$ and compty with the charity's governlng document. the Charities Act 2011, FRS 102 'The Financial Reporting Standard applicable in th8 UK and Republ of Ireland" and the Charities SORP Accounting
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 OCTOBER 2024 Re$eryes poky It is thg poliry of the (arity that unr8Stricted funds which have not begn drtated for a speclfic use should m8Tnt8ined 81 a bvel equiv8lenl to betsveen three and six month's 9Xn1Ure. The trustees o)nsid•r that reserves al Ihts level will gnsure that, In Ihe avenl of a $SgnffiL8nt drop In fundlng, they will be able to ¢ontinue the charit8 cuvrent actmtres while CLInderatiOn is givtrn to ways in which addrfional funds may be raised. This lev¢1 of reserves has been malntsin&J thrOhOut the year. Plans for futur• parlod¥ Wp. cMIl1 srnLUor '1th'P¥ The tru$tees' rgportwas approvad by thè Board ofTNslee$.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH I réport to tha trusts9$ on my examination of the financial statements of House of Refugg Apostollc Pentecostal Church (the chartyl for the year ended 31 October 2024. Responslbllltles and ba818 of report As the Iruslees of the charty YOU 8re responsible for the preparation of the financial stslgmwrts in accordance hMth the requirements of the Charities Act 2011. I reptjrt in respect of my examinaOn of the ¢harlty'8 finan¢ial $lm&nts Garried OLrt under 8ecllon 145 of the Charities Act 2011. In carrying out my examination I have foll¢)wfjd the Dirgctions given by the Chathy Commission under se¢tirJn 14515}Ibl of the ChariliesAct 2011. Independont examlnef8 8tatomont- matter of concèrn Identlfle I have completed my examination. I have identified matters of concem that give me reasonable cause to believe that: Accounting r•cord¥ wgrg not kept In rgSPgCt of the Charlty as requlred by sectlon 130 of the ACL. Having not bgen provided with openlng balance8 in the prlor year. we cannot cnnfirm the QFening position of assets and liabilities within tho Charity for its, ccfflparalNe perlod. belng 31 October 2023. The Charity bank accounts were closed c) 13 October 2023 with no replacement bank accounts open until 10 May 2024. We have prepared financlal statements frs)m manual records maintsined by the Trustees of incom6 arKI expenditure but nota thg excess income collected per the records doès not wrelale to banked recelKts when the new bgnk was opened. I have also identified a matter of concern in my report b$& thar¢ has been a material departure in the use of lunds in accordance wlh Charlty Ccrfnmlsslon gukJ8nce regarding related party transactions. One of the Trustee$ is operating an informal ban arrangement for whith no Charity Commission approval has been obtained. The opening wshlon at 1 November 2023 is based upgn an amount of thich £3,400 was infomialty confirm8d by another Trustee, along wslh transaclions during 2022123 of £13,844 in advances and £2,898 in repayments. Thls leaves an amount due back to the Charrty 8s at 31 October 2024 of £14.346. No formal repayment terms have been agreed. No transactions have occurred in the Feriod. I confimi that apart from the matters of concem sel ¢JJl above, no matters have come to my attention in connectton wrth the examination givlng me cause lo believe that in any material respect.. the ffinana81 statements do not accord with those records,. or the financial statements do not comply th the applicable requirements coremIrj the fom and content of financsal statements set out in the Charrties (Accounts and Reports} Regulations 2008 other than any requirement that the financial statements give a true and fair view. whith is not a matter consldered as part of an independent examination. the financial statements have not b88n prapargd In accordance with the methods and principles of th8 St8lemenl of Recommended Practic8 for a¢¢ounting and reporting by charities applicable lo charllles preparing their financbal slaterhènls In aeeordance with the Financial Reporting Standard applicable in thg UK and Republic of Irdand {FRS 1021. I confirm that there arg no other matters in Gonnection with the examlnaJon to whlch attention 8houFd bg drawn in this report in order to enable 8 proper und8rstanding of thg financial slatsments to be reaGhed.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH INDEPENDENT EXAMINER'S REPORT (CONTINUED) TO THE TRUSTEES OF HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH Fran Clapham {FCA) No 4 Caslle Court 2 Casuegale Way Dudley West Midlands DY14RH 18 August 2025
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2024 Unr¢$trkt•d R¥trl¢ted fijnds fund 21124 2024 T¢Aal Unrestrlct•d R•strfet•d funds funds 2023 2023 Totsl 2023 Not•s Inme from.. DonaUons allega&S Inv881ments 18.543 18.897 14 27.270 4.383 37 31,653 37 14 Tot1 in¢¢rn 18,543 18.911 27.270 4,420 31,690 Expendltur• on: Charitsble titieS 12,034 12.034 16,197 16.197 Total •xpendltur• 12.034 12.034 16.197 16,197 N•t Ineom8 and mov•m•nt In fvnd¥ 6.877 11,073 4.420 15,493 R•con¢lllatSon of funds: Fund balgn¢o8 at 1 November 2023 11.073 4.420 15.493 Fund balanc•$ at 31 Octob•r 2024 17.582 4.788 22.370 11,073 4,420 15.493 Th8 statement of financlal actlvilles Includes all galns and losses rg¢(Jnl89(1 In the year. All income and expgnditure derive from conlinuiNJ activthes. Th• not•s on pag•s 7 to 12 form part of th•$e fin8nrAal stalemenls.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH BALANCE SHEET ASAT31 OCTOBER 2024 2024 2023 Notes Curr•nt assats Deblors Cash al bank and in hand 10 14,347 12,684 14,347 3.891 27.031 18.238 Crnd5tor8: amounts falllno duè wlthln one y•ar 11 14.661) 12.745) Net awts 22.370 15.493 Tho fund¥ of th• ¢harlty R•strl¢t&d In¢ome futKI8 UnTestricted funds 12 13 4.788 17.582 4,420 11,073 22.370 15.493 The notes on pages 7 10 12 fomi part of these financial statèments. The finonry81 stslgmgnts were approved by the trustees on 18 August 2025 Ms MBd&n8 Trust••
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 A¢¢ountlng pollcS08 Charity inforniation House trf Refuge Apostolic Pentecostal Church is a tharfty as registÈrÈd with the Charity Commlsslon for England and Wales Iregislration number 11991741. The regl8lered office 13 24 Upper Grosvenor Roèd, Birmingham, West Mkllands. B20 3RY. 1.1 R•portlng rfod The enuty produced its. first set of fin8neial ststèm&nls lo a reportlng period of 30th October 2023 in Ilne wtth its. chosen accountlng perfod pn¢J, therefore produung a 1&month sel of financlal ststemonts (from thè datè ol regislration with the Charity Commi&sion of 1st June 20221. As a result, the prior yè8r figurès grè not consld8rnd dirBfy* Mporble tg Ihe current period la standard 12wmnth period). 1.2 A¢¢ountlng conv•nllon The financial statements h8 be•n prepared in accordance the chartty's g0mIng ¢Jocumenl, the Chariliès Act 2011, FRS 102 'The Financial Reporting Stsndard applicable in thè UK And Rgpublic of Ireland. and the Chath"es SORP "Accounting and Reporting by Charities.. Statemant of R6MMended Practice opplleobl¥ to Charities preparing Ih8ir accounts In acurdanea with tha Fin8n¢ial Reporting Stsndard applleable in thè UK and Republic of Ireland IFRS 1021.. Th8 dwrity ts a Public Benefit Entity as defined by FRS 102. Th8 charity has tsken athontoge of the woviskins Irb thè SORP for thathes not lo prepare a statement of cash flows. The flnandal st8temgnts 8rg propar8d in 8tsrting, which is the functtonal currency of Ihe ¢harlty. Monètary arrnunts in th•sè financial ststgments arg rourKJed lo the nearest £. Thg ffnandal Stslements have be8n prepored under tha hlstorfc8J cost convontk)n. The prfncipal a¢untIng •+• poliuès adopted 8re sel out below. 1.3 Golng conc•rn Al th? time ol approving the financial statements. the trustees have 8 r8asonablè tsxpéctation that the charlty h•s adequ8ts resources lo continuo in 0rational astne& ftsr thè foreseÈable futur8. Thus th8 trt895 )ntinu6 to adopt the going concem basls of aeeounting In pr•parlno the Iln8ncl81 Sts1errnts. 1.4 Ch8rltsble fund$ Unrastriclad fuThJs arè av8ilabl• for u¥e 8t the dT8cretion of the tnjstees in futhgrance of their chantable ObledS. Restricted funds ar8 subjact to spèeific condltlons by donors or grantors as to how thèy may bg used. The purposes and uses of th& restricted lunds are sel out in the notes lo the flnancial statemenls. Endownent funds are subj8Ct to $Pg¢ffic ¢ondrtk)ns by donors that Ihtr capital must b8 malntalnad by the charity. 1.5 Incomo Incomtr is recognised when the charity is legally entided to it After any performance conditions have been mel. th9 amounts (an be measured r8llabty, and tt Is probablo thgt incom8 will b8 ro¢glved. Cagh don8llons are rg¢ognistrd on receipt. Other donations are recognised once thè charlty has been notified of the donation, un18ss performance condltions requlre defgrral of the amount. Ineome tax recoverable In r&lat6on to donations ré¢eived under Gift or deeds of covenant is r•cOgned at the time ol th6 donation.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Accountlng pollcl•s {Continu•d} 1.0 Exp•ndltur• Expendlture is reryjgnised cnce there is a legal or ¢onstruthv8 oblvJ8b"on to Iran8feT economlc benafft lo 8 third party, il is probable that a transf&r of ¥conomic bontrflts will be required in seluement, and tha amount ¢1 the obligation can be rneasured r&llabty. Expenditure Is dasslfl•d by aeliyity. Thg C08ts 01 each activity aro mad8 up of the total of dirt costs and shared costs. Indudlng support costs Invojvod In undertaking each actNity. D1ct costs attdbut8Ege to 8 single activlty ar& allocated d1cl1Y lo that aclivlty. Shared costs whlch contrlbule to mora than one activity and support costs whh arg not 8ttrfbulablè lo a sirvJle activity are apportioned belween act11$ on a basis conslstgnt with the use gf resources. 1.7 Cash and cash èqulval•nt8 Cash and cash equivalents indudts in hBnd, deposit¥ held at call banks, 0th8r short-t8rm liquid investments wlth orlgln81 maturftlès of Ihreg months or108s, and bank overdrafts. Bank ov&rdraft$ are showr) wrthin borrowings In current liabilities. 1.8 Flnan¢lal Instrum•nts The charity hBs a18ctèd to 8Oy the provt81ons ol Secthon 11 'Baslc Financial Instruments, and Sectfjon 12 'Olher Financial Instrumènts Issues, of FRS 102 10 811 of ils financlal Instruments. Flnandal Instrumgnls ar$ r¢¢ognised in the charivs balance sheet when Ihe ¢h8rfty becomes party to the contractual provisions of the in8thJment. Financwl assets and liabilities are offset. wlth the nel amounts prgs¢nl¥d in the finaricial statemenls. when there18 a legally ènlorceable right to set off the recognised amounts and th¢ro 1$ 8n intention to settlo on a n•t basi8 or to realise the asset and s&tt18 th9 liability simulioneou$ly. Baslc Ilnanclalassots Ba81c finandal a88ets, which indude debtors and cash and bank balanc98, are initially measurad at transaciion price including transaction costs and Are $ub$9qu8nly ¢arrled at 8mortised cost using the effectlve interest method unless the arrangamènt constitut•s a fin8n¢ing trgnsa¢tton, where tha tran$acUon is measured at the present value of th& future receipts diswunled 81 a market rale of interest. Flnantial o$$ets classified as receivable wthln on$ yeai are not amortlsed. Baslc flnanclalllablllll Basic financial liabillties, including crodltors bank 108n¥ are inttlally rgcognlsed al transaellon pr1< unless the arrangement consUtut89 a flnanclng transadon, where the ijebl instrument is measured g1.the present value of the future payThents dlscounted at a markgt rate of Interest. Financial liabilTbes classff18d as pay8ble I1h0n one year ara not omorti$ed. D•r8¢0gnltlon of flnanclalllablllths Flnandal Ilabilitl8s gro dèrècognisèd whèn the ¢harftls ts)ntractual obligations explre IK ore dCharged or canc&llad. Ineom$ from donatloN and lggacles Unrestrlct•d Rogtrlet•d funds funds 2024 2024 Total Unrn8tCt0d Re8trlct•d funds funds 2023 2023 Total 2024 2023 Donations and gifts 18,543 354 18,897 27,270 4.383 31.653
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Incom• from Invgstnwnts R•strfct•d fvnds 2024 Rg¥tri¢W fund$ 2023 Interest receivaNe 14 37 Expendlturn on ¢harit•blg •diviti•s Church aetiviti•s Churth acttvltl•s 2023 2024 Direct costs Supp)rt of ffli5sn 549 Share of support and gov•rnan¢• M8ts18•0 note 5) Support (S)vemance 9,619 2,415 14,148 1,500 12,034 16.197 Analysls by fund Unroslrided fvnd5 12.034 16.197 Support ¢o$t$ allocatè¢l to aGtiviti•s 2024 2023 Phone charges Compltter costs Rent and storage charges Sundry Motor expanses Governan costs 1,074 1.124 11,266 474 210 1,500 876 7.016 559 400 2.415 12,034 15.648 Am#ly¥•d b•tYfftn: Chur¢h a¢b"vitsg$ 12,034 15.648
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 pkt movemèftt in funds 2024 2023 The nel movement In fvnds is stated 8ftgr chargingllcreditingl.. Fees payable for the independent eXannlIOn of th& ¢harlVs fmanrA&l statements 2.415 1,500 Tru8tees NO of the trustsès (or any persons connected with them) receivod any romun•ratiix) frpm the charlty durfng the yw. One Trustee has an infonral loan arrangement In place. Theloan 1$ nortrinterest bearing and al th¢ b8la sheei dale amotmts to £14.346 (which induded £0 receipts and £0 repayments in th8 p6riodl. Employ8•$ Tho average mc4th1y number of employees during the year was.. 2024 Number 2023 Number Total There wer8 no èmpbysos whose anwal remunerat)n w88 more than £60,OC>O. Tax8tlon The charfty Is exempt from tsxation on ils actiwties betause all lis Incoma 15 applied for charitabl8 purp$. 10 O•btors 2024 2023 Amounts falllng duo wlthln on• year. Other debtors 14.346 14,346 11 Crèdltor¥: amounts tslling du• rythin on• y•ar 2024 Other creditors Accruals and d&f&rr8d Incomè 746 3,915 1,245 1.500 4.661 2.745 10-
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 12 RtrICted funds The restricted funds ol the tharity compTk88 the unexpgnd&d balan¢fj$ of donauons and grants hold on trust suble¢t to $pedflc no.0n$ by dorr6 as to how they may be used. Ineomln9 At 31 Octob•r re$our¢ 2024 NOveMr 2023 Building Fund 4,420 368 4,788 Pr•vlous ptriod: Incomlng A131 OctoT r•8ources 2023 Nov•mb•r 2022 Fund 4.420 4,420 13 Unre$tri¢ted funds The unrostricted funds of the eharmy (xjmwise the unexpendgj bolances of donations and gTrnts whlch aro not subject lo specific condluons by donors and grantors as lo how they MAY b8 used. These include deslgnated fvnd$ which have btren askle out of unrestdcted funds by the tru5te85 for Bpecific purpose8. Ati Novembor 2023 Incoming resourc•s Restsure•s At 31 Octob•r •xpènd•d 2024 General lunds 11,073 18,543 112,0341 17.582 Pr•viou¥ p•rlod: At1 N¢)vember 2022 Incomlng r•sourc•5 Resou98 At 31 Octob•r pxpgnded 2023 General funds 27,270 116.1971 11.073 14 Anaty81$ of n•t ass•ts belwg¢n funds Unrestrict•d fund$ 2024 R•striet•d funds 2024 2024 At 31 Oclober 2024: Current assetsllliabi1th951 17,582 4.788 22,370 17.582 4,788 22.370 11
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 14 Analysis of n•t aS8Ot$ b•lw¢•n fund8 Icontlnuedl unres1Cted lunds 2023 R•*trtet•d funds 2023 Total 2023 At 31 October 2023: Current assetsllllablltb&sl 11,073 4.420 15,493 11.073 4,420 15,493 15 Relat•d party trnnsaelk•ns There were no di10$8b19 r•l8tsd paty transacti0Th6 during the year beyond the Trutslee loan alrgBdy discfosed in Note 7. 12-