Charfty regl8tratlon nuM￿r 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
Ir￿8p8￿dent examinerfs r6p)rt
Stat8m8nt of finonclal aCtIv￿e8
Balance sheel
Notes lo the fina￿181 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 d￿￿rtated for a speclfic use should
m8Tnt8ined 81 a bvel equiv8lenl to betsveen three and six month's 9X￿n1￿Ure. The trustees o)nsid•r that reserves
al Ihts level will gnsure that, In Ihe avenl of a $SgnffiL8nt drop In fundlng, they will be able to ¢ontinue the charit￿8
cuvrent actmtres while CLIn￿deratiOn is givtrn to ways in which addrfional funds may be raised. This lev¢1 of reserves
has been malntsin&J thrO￿hOut the year.
Plans for futur• parlod¥
Wp. cMIl￿1*￿￿ srnLUor ￿'1th'P￿￿￿¥
The tru$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 examina￿On of the ¢harlty'8 finan¢ial $l*m&nts Garried OLrt under 8ecllon 145 of the
Charities Act 2011. In carrying out my examination I have foll¢)wfjd the Dirgctions given by the Chathy Commission
under se¢tirJn 14515}Ibl of the ChariliesAct 2011.
Independont examlnef8 8tatomont- matter of concèrn Identlfle
I have completed my examination. I have identified matters of concem that give me reasonable cause to believe
that:
Accounting r•cord¥ wgrg not kept In rgSPgCt of the Charlty as requlred by sectlon 130 of the ACL.
Having not bgen provided with openlng balance8 in the prlor year. we cannot cnnfirm the QFening position of assets
and liabilities within tho Charity for its, ccfflparalNe perlod. belng 31 October 2023.
The Charity bank accounts were closed c*) 13 October 2023 with no replacement bank accounts open until 10 May
2024. We have prepared financlal statements frs)m manual records maintsined by the Trustees of incom6 arKI
expenditure but nota thg excess income collected per the records doès not wrelale to banked recelKts when the
new bgnk was opened.
I have also identified a matter of concern in my report b￿￿$& 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 cor￿emIr￿j 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¢$trkt•d R*¥trl¢ted
fijnds
fund*
21124
2024
T¢Aal Unrestrlct•d R•strfet•d
funds
funds
2023
2023
Totsl
2023
Not•s
In￿me from..
DonaUons a￿llega￿&S
Inv881ments
18.543
18.897
14
27.270
4.383
37
31,653
37
14
Tot*1 in¢¢rn
18,543
18.911
27.270
4,420
31,690
Expendltur• on:
Charitsble ￿ti￿tieS
12,034
12.034
16,197
16.197
Total •xpendltur•
12.034
12.034
16.197
16,197
N•t Ineom8 and mov•m•nt In
fvnd¥
6.877
11,073
4.420
15,493
R•con¢lllatSon of funds:
Fund balgn¢o8 at 1 November
2023
11.073
4.420
15.493
Fund balanc•$ 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* ￿Mpor￿ble 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 g0￿mIng ¢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 R6￿MMended 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 0￿rational a￿st￿ne& ftsr thè foreseÈable futur8. Thus th8 tr￿t895
)ntinu6 to adopt the going concem basls of aeeounting In pr•parlno the Iln8ncl81 Sts1err￿nts.
1.4 Ch8rltsble fund$
Unrastriclad fuThJs arè av8ilabl• for u¥e 8t the dT8cretion of the tnjstees in futhgrance of their chantable
Obled￿S.
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•cOgn￿ed 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 dir*t costs and
shared costs. Indudlng support costs Invojvod In undertaking each actNity. D1￿ct costs attdbut8Ege to 8 single
activlty ar& allocated d1￿cl1Y lo that aclivlty. Shared costs whlch contrlbule to mora than one activity and
support costs wh￿h arg not 8ttrfbulablè lo a sirvJle activity are apportioned belween act￿11￿$ 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
I￿1h0n one year ara not omorti$ed.
D•r8¢0gnltlon of flnanclalllablllths
Flnandal Ilabilitl8s gro dèrècognisèd whèn the ¢harftls ts)ntractual obligations explre IK ore d￿Charged or
canc&llad.
Ineom$ from donatloN and lggacles
Unrestrlct•d Rogtrlet•d
funds
funds
2024
2024
Total Unrn8t￿Ct0d 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 ffli5s￿n
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 eXan￿n￿lIOn 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 R￿trICted funds
The restricted funds ol the tharity compTk88 the unexpgnd&d balan¢fj$ of donauons and grants hold on trust
suble¢t to $pedflc ￿n￿o￿.0n$ by dor￿r6 as to how they may be used.
Ineomln9 At 31 Octob•r
re$our¢
2024
NOveM￿r
2023
Building Fund
4,420
368
4,788
Pr•vlous ptriod:
Incomlng A131 Octo￿T
r•8ources
2023
Nov•mb•r
2022
Fund
4.420
4,420
13 Unre$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
Resou￿98 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
unres1￿Cted
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 di￿10$8b19 r•l8tsd paty transacti0Th6 during the year beyond the Trutslee loan alrgBdy
discfosed in Note 7.
12-