Charlty roglstrallon number1199174 IEngl*nd and W•l•$l HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Thi$tètti Ms Marlene Anderson Mr Harcld Fc(bg$ Mrs Shorimayne Fullw-Harris Ch•rlty r•gl$trntlon England and Wdes 1199174 Prlncipal ad¢tres• 24 Upper Grosv¢nor Road Hansdworth Bim)Ingham West Midlands B20 3RY Ind•p•nd•nt examlner CK Accounting S8Nus No 4 Castle Jrt 2 Casllegate Way Dudley West Midlands DY14RH
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH CONTENTS Page Trustees. report Independent examinerfs report Statement of financial activities 88bn¢e sheet Notes lo the fsnandal statements 6-11
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 OCTOBER 2025 The trustees present th8ir 8nnual report and financial stètemenls for the year eFhled 31 October 2025. The principal address is 24 Upper Grosvènor Road, Bimiingham. West Midlands, B20 3RY. The financlal statements have b88n proparèd In aCcrdanCe wilh a¢eounUng Fdides set out in nolo 1 to the financ4al statements and comply with the charity's govèming document, the Chaiitsès Act 2011, FRS 102 'Thg Financial Reporting Slandaid applicable in the UK 8nd RepublK of Ireland" and Ihe Charilies SORP 'Accounting and Reporting by Ch8ritie$'. Ststèmant of ROMrneDded Practice applicable lo charities preparing their accounts in accord8n¢e with the Financial Rgportir¥J Standard applicable in the UK and Republic of Ire18nd IFRS 102)" object19 and Aetlvhlès Mid-week servl¢es were held as well 8$ Sunday sarvSces, wheie we provide biblical teachings, dis¢FpI?ship dass for new converts, yQLrth service for children and young people and player meeting$. The Church aCtelY partners 1 mmnitieS and ch¥rilablè organisalicTh. worknng togèther to make a meaningful iryacL Thls commitment lo cdlaboratlon is reflected in the don•lKJns made throughout the year. The Churth depènds on generous voluntsry contributions to sustain its 0rationS and fulfil its mission. The Trusto8s extend he*tfelt appreciabon lo all who hove donoted or dedicated thgir tim¢ throughout the year. Thelr support is essential to thg Church's ojntlnued work and ImpaGt. Public benefft ThÈ trUStS have paMI dug r¢gard to gui(Jance issued by Ihe Ch8rfty commion in deciding what activities the charlty Should undertake. AchS•v•ment# #nd p•rtormance We sUGGgssfully o)mpleted the transiiion to Charitable IncorF<)rhted Or9anisation ICIOI status on 1 June 2022. We deeply 8ppreciate the dedicallon and hord work of the thurch committ¢¢$ in maklng this change p95sibl¥. We are now providing music lessons for children and young people in the communlty. helping theffl devglop tholr skills in instruments lika piano, guitar. drums. and morg. AS we ¢tt"n@ our joumey of faith and $eMce, we remain committgd to supporw and uplifting th¥ Bimiwham and West Midlands communiti8s. With gratthde for all who walk path with us. we look forward to growing. inspiring, and tharing th• gospel bmth even morè ppIe. Your prayers and pp mako this mission p¢s$lble. and we are truly thankful. FuniJrdi&ng prnctices Bullding fund> We conttnue to attempt ralse fvnd towards gettlng a bulldlng for regular church ¥grviees and other actiwlies to Support the church community. although this year we have Gtsncèntrated on using the f8¢illti8s availabl8 lo us and no fundraising has Occued. Flnanclal revigw Total in¢ome for the period amounted lo £17,95612024.' £18.911 I vthich was generated enlbrely Ihrough donations lo the Charity other than £4612024.. £141 of bank Snteresl eamed. Donations of £nil12024.. £3681 into the charitys premium aceount ralated lo bullding furKJ dOnaonS {roslrKted funds} whilst the level of unreslrict•d donations amounted lo £17,91012024: £18,543). Th& gxpendtture on charitable activities and the runnTrng of the Charrty a)unt•d to £12,420 12024.. £12,034) meanin9 that a surplus of £5.53612024: £6,877} wa5 achieved in the period.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 R&s&rves policy It is th$ poli¢y of thg charity that uNe$lri¢tgd funds whKh have not deslgnaled for a spècmc use should be maintained al 8 level equivalent to betwèèn Ihreo and six month's expenditurè. Tha trustees consider Ihat reserves al this level wll ensum that. in the evenl of a signifjcant drop in funding, Ihgy wll bè able to continue the ch81ity'$ urrant activities while considèration is given lo ways in which addthonal funds may b& faisod. Thls18vel of resèrves has been malntsined throughout Ihg y•ar. Plans for future p•rlods We ¢ontinue to scout for a building to h¥vo our weekly 5eTvira5, and other 8ctivitses, so that the congregation can focus on wor3hipF%ryJ God to the fullest, enhanciig ihgir falth. builthng SptUal livès. WÈ fA)ntinue to have our regular SdaY services in a rented d)urch hall. while continuing on Zoom plattomi wth rnld-wèek services where we piovide bibli¢al leachings. di5rApleship class lor new converts, youth service for children and young people and prayer meeting$ We remain committed to finding a suitable building in a w¥e114ocated, aCsSible artra lor the thurch. We are deeply gratefvl for the continuèd support and prayers of our congreg811on throughout thls proco8$. structur•, govemanc• and management The Iruslees whts sèMd during Ihe year and up to the date of signatijre of the financial slatemanls were.. Ms Mad$ne Anderson Mr Harold Forfoes Mrs Shartrnayne Fullor4arrls Recruitment Bnd appoinlrnent of Iruslgas Thè Trustees oversee ihe Church's affairs, wth members lolning Ihe Board only through an annual election proc9$$ rather than ad hoc appoinlmonts. Trustees are elected from commiltee membèrs at the Charity AGM, ensuring th81 all appointments consider the eSary skills and eXrtiSe. Non8 of the trustees has any beneficial interest in th? company. The trustses. report was approved by thè Board ofTrustees. Ms Marlene Andarson Trustee 26 August 2026
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HOUSE OF REFUGEAPOSTOLIC PENTECOSTAL CHURCH I report to the InJde8s on my examination of the financial stat8rnents of House of Reluge Apostollc Pgnl8costal Churr* (the charity) for the year ended 31 October 2025. R•sponslbllltl•s and basls of Mport As the trust88s of the charity you are responsSble for thè prgparalion of the fknanclal statements Sn accordance with the requirements of the Charities Act 2011. I roport in rèsped of my examination ol the chartys financial stslements Caled oul under 145 of thg Charities Act 2011. In carying out my examination I have followed the DirectnS given by the Charity Commissh)n under section 145151{bl of the Charities Act 2011. Indynd•nt 0x0mlr.1 st•tsm•nl I have completed my examination. l nfIrM that no matters havè eome to my atténtion tn connection with Ihe examination giving m¢ ¢aus$ to boli¢v& that in any m8teri81 re8PgCt- the financlal statements do not attord wth those records.. or e financial statements do not comply with the appli¢8ble requirements conceming the lomi and content ol financial ststemen15 Sel oul in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that the financial Statements give a twe fair whkh is not a matter wisidgrgd as of an ind8pend8nl examination. the financial slÈt8menls have not been prepared in accordance with the methods and principl&s of th8 Slal8menl of Recommended Practlce for accounting and reporting by charities apF4ieable to ¢haritiès preparing their financial statements in accordanc& with tho Financial Rgporting Siandard appliGable in the UK and Republ of Ireland IFRS 1021. I havé no concerns and havè comè 8eross nts other m8ttèts in connection with the examinatson to which att•ntion should bè drawn in this report in order to enable a proper understandiroJ of the fmancial statements to be reached. Frnn Clapham {FCA) No 4 Castle Court 2 Casllegats Way Dudley Wèst Midlands DY14RH 26 August 2026
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 OCTOBER 2025 Unr•$trlctod Restrlcted funds fund¥ 2025 2025 Total Unr•strfct•d Restrictsd funds funds 2024 2024 Total 2025 2024 Note$ Incorno from= Donations and lagaci8S Invgstmonts 17,910 17.910 18.543 354 14 18,897 14 46 Total Sncomo 17,910 48 17.956 18,543 18,911 Exyndltur• on: Charitablè activities 12,420 12.420 12,034 12,034 Total expenditurn 12,420 12,420 12,034 12,034 Net ineom• and mov•ment in fund¥ 5.490 5,536 6,509 6.877 Reconciliation of fund8: Fund balances at 1 November 2024 17,582 4.788 22.370 11,073 4,420 15,493 Fund balanu$ at 31 O¢lobor 2025 23.072 4,834 27,906 17,582 4,788 22.370 Tha statement of financial aclivitl&s Indud8s all gains and1055os rocniSed in thè yèar. AJI income and expenditure derivè from continuing activiti'es. The notes on paggs 6 to 11 forni part of these finan¢i¥l stotements.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH BALANCE SHEET ASAT 31 OCTOBER 2025 2025 2024 Notgs Cuffent a•set8 Debt¢Jrs Cash at bank and in hand 14,317 15,209 14.345 12.686 29.526 27,031 Credltors: amounts falllng due wlthln ono year 10 {1,620} 14,6611 Net current g•¥èts 27,906 22,370 Tho funds of the Charlty Restricted incorno funds Unr8#trfct¢d funds 11 12 4,834 23.072 4.788 17.582 27,906 22,370 The not•s on pages 6 to 11 form part ofth88• financial statements. The financial Statements were approved by th¢ tw$tggs on 26 Au9usI 2026 Ms marte[ And•rson TruJt••
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 Accounting pdlcl•s Charlty Infomiatlon House of Refuge Apostolic Pentècostal Church Is 8 eharlty as regislefed with the Charlty Commission for England and Wales (registration number 11991741. Thè registered office is 24 Upper Grosvenor Road. Blrmingham. West Mldlands, B20 3RY. 1.1 Accounting ronv•ntlon The financlal statements have been prepared in accordCe with th• charitys govemlng do¢umenl, th6 Charitiès Act 2011, FRS 102 "The Financlal Rèportlng Standard appllcablè in the UK and Republic of Ireland. and thè Charftias SORP 'Accounllng and Reportlng by Charities.. Stalem$nl of Recommended Practice aFplicable to charities preparing their accounts in accordance wth the Flnancial Reportlng Standar(I applicable in the UK and Republic ol Ireland IFRS 1021.. Thg ¢harfty is a Publi¢ Btrn¢fil Entity as defined by FRS 102. The charty has t8k8n advantage of the provislons in the SORP lor chIlleS not to prepare a stslem$nt of cash fbws. The ffinandal stslements aré pr8par8d in sterling, whkh Is fvnctional cuThency of tho eharity. Monetary amounts in ihese financial stat•m•nts are rounded lo Ihè nèxr8st £. The finawal statements have be?n prgp8r6d undar the historical cost convenlion. The [nCiPal acwuntir¥J pcAici?s adopttrd are set out beknw. 12 Golng concorn Al the time of approving the financial slatements, the trust8es have a reasonable èxpeclation that the charity has adequate resgureès to continue in operational oxlstenee for the foreseeable ftjiure. Thus the trusle8S continue to adopt the going wncgm basis of accounting In pr&TIng th8 fmancial ststerngnts. 1.3 Charitabl• lundl Unrestri¢ted lunds are available for u89 at the dlscretion of the trustee$ in furtherance of their charitable objectsves. Restricted lunds ara subj8Ct to specific conditions by donors or grantors a8 lo how they may be used. The purposes and uses of the restricted funds are 8el oui in tha notes to the financial stalemonts. Endowment fvnds am subjecl to specthc nditioNS by donors that the capital must be maintained by tho charity. 1A Incomo Inrxjme 1$ racognlsed en Ihe tharity is lègally entitled lo it after any perfom)ance condibon8 have been met. the amwnts can be measured reliably, and li is probable that Income will bo r¢¢elved. Cash dgnations are recognised on t•1pt. Other donatn¥ are récogniseij once the charity has btren ntsthled of Ihe donats"on. unbss perfomiance conditions require dgf9rral of Ihe amount. Income tsx recoverable In relation to donations rgceived under GiflAid gr d¢¢d5 01 Covenant is recognisèd al lh8 time of the donation.
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 Aceountlng pollcl•s IContlnu•dl 1.$ Expendlturo Expenditure Is recowised once there is a legal or conslru¢tivè obligation to transfer economlc benefit to third paty, rt is probable that a transfer of economic benefits wll bg r$quired in settlement, and the 0nt of the obligation can ba measured reliably. Expenditure is dassffied by 8CtNty. The of each activity are made up of thtr lotal ol direct costs and shared eosls, Including support costs Involved in undertaking èach activity. DI¢t oists attributablè to a single activty ar8 allocated directly to Ih8t activity. Shared costs which contribLrte to moro than onè advity and support costs which are not attributablè to a stiigle activity are apportioned baeen those adivities on a basis consislenl with the Ltse of resources. 1.6 Ca¥h •nd eash •qulval•nts Cash and cash equivalents inclwle cash in hand, deposits held at call with banks, olhgr $hort-t•mi liquid investm$nts bwth oiiginal malurities of thr9& months or less, and barhk overdrafts. B8nk overdr811s shown within borrowings In current liabilrties. 1.7 Flnanclal Instruments The tharlty has ¢ltr¢ted lo apFAy th& provision5 of Section 11 'Basic Finandal Inslruments, and Sèctts)n 12 'Other Financial ItrUmentS Issues. of FRS 102 to all ol its flnancial instruments. Finanelal Instruments are recognised in the charitls balanc• sheet vthen the ¢h81ty becomes party to the contractual provisions of the inslrumenl. Financial 85sets and liabilities are offset, with the nel amounts presented In the firnal stalÈm6nts. when there is a legally grrforoeable rfghl io sel off th8 recognisod amoijnts and thera is an intention to settle on a net basis or to realL4? thg asset and sgltle the liability simultaneously. Ba¢ finonclal •ss•ts Basic finanual assets, whlch indude debtOf5 and cash and bank balances, ar• inltlally measured al transa¢tlon price Induding transaction costs and aro 5ubsÈquendy carried at amortised ex)st using the effective interest method unless the v4rangement constitutes a finanGing tranSaCn, whèrè the transactlon Is measure(18t th8 present value of the fulurg fKeipts discounted al ¥ markat rate of nteresl. Finanaal assets classified as r1Vabl within one yew aro not amortised. 8aslc flnanclal Il•bHltles Basic financial liabilititrs. including creditors and bank loans are initialty recognisad at iransaclKn prics unless the arrangement constslutès a financing If8ns8ctitsn, where the debt instrument is meBsured al the pre8ent value ol the future payments discounted at a market rat¥ of Int&r8sI. Financial Ilabllllg$ classified as payable wilhin one year are rt arno¥ts"sgd. Derecognltloft of financlal Ilabllltles Financial liabilities are derecognised when the charity's contra¢tu81 obligations gXFxre or arg dIsChged or cancellod. Income from donatl¢)ns and legacles Vnrestrlcted Restrlcted funds funds 2025 2025 Totsl Unmtri¢t•d Rostrlctod funds funds 2024 2024 T¢)tal 2025 2024 DOnati(S and gifts 17,910 17.910 1B,543 354 18.897
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 In¢ome from invÈstment$ Re$trictèd lunds 2025 Restricted funds 2024 Interest reeeivable 14 Exp•ndIre on charttabl• xtlvttlg$ Church a¢tlYiti0g 2025 Chur¢h a¢tlvltlés 2024 Dlrgct ¢gsis Support of missbn Donations Church trips Refreshmènts for ChLFrch groups 310 400 2.225 1,150 4.085 Sharn of $upport and governanco ¢0sts {$•• nots 51 Support Govemance 6,700 1,635 9,619 2,415 12,420 12,034 Analysls by fund Unrestricted funds 12,420 12.034 Support costg allocatsd to a¢tlvltlos 2025 2024 Phone ehar9es Computer costs Rent and slorag? Charges Sundry Motor gxpgnses Governance costs 768 876 7,016 559 400 2.415 232 1,635 8,335 12,034 Analysod bEtOn. Church acts'vities 8,335 12.034
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 N•t movam•nl In funds 2025 2024 The net moverrffjnl in fvnds is slated after chargInl¢Ted1IIg}= payablg foi thè independent examination of the ch8ritys financial statements 1.635 2,415 Trustees Nonè ofthè trustees lor persons CA)nnected wilh thtsml receoved 8ny remuneration from the charity durirKJ the year. One Trustèe has an Informal loan arrangement In pla¢e. The loan Is non4nlsrest bearing arKI al balance Sheet dale arnounts to £14,316 Iwhich included £0 receipts and £30 repayments in the period). Employo•s The average monthty numbèr of 8mpk>yees during the year was.. 2025 Number 2024 Number Total Thoro w8r8 no employee5 whose annual rnmunaratKsn was more than £60,000. Taxatlon The Gharty k8 exempt Irom taxation on its activities because all hs Income is appl*d for charitab18 puiposes. 10 cred11. amoun18 falling duo within on• year 2025 2024 Other creditors Accruals and defeTrod In¢om¢ 746 3.915 1,620 1,620 4.661 11 R•stricl•d lunds The r•strided fvnds of the charity comprise the unexpgnd8d b8lances of donations and granlg hold on trust subject to specific ClXKlilions by donots as to how they may be used. Incoming At 31 Oetob•r resouTC•$ 2025 Wovombor 2024 Builjing Fund 4.788 46 4,834
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 11 Ro8tri¢ted fund$ IContlnu•dl Prevlau8 year: At1 November 2023 In¢oming Al 31 Octobgr r•soure•s 2024 Building Fund 4,420 368 4.788 12 Unr•strlct•d funds The unrestrictsd funds ofth8 charity comprise the unexFended balanGes of donat¢ons and grants which are not subject lo speryfic Conditions by donors and grantus as lo how they Tnay bè usad. Thosa includo designatsd fvnds which havg be&n set asldtr out of unrestricted funds by the trusleg5 ft)r sptrclflc purposes. At1 14ov•mber 2024 In¢omlng $oure R•sourc•s At 31 OctOr •xp•nded 2025 Gtrnoral fvnds 17,582 17.910 112.4201 23,072 Pr•vlou$ yoar: A11 November 2023 Ineoming r•sourco5 Rèsources At 31 October èxpèndèd 2024 General fvnds 11,073 18.543 112,0341 17,582 13 An•lysb ot n•t assets betweèn funds Unr¢$tri¢tgd funds 2025 Rostrlcted lunds 2025 Tgt•l 2025 At 31 October 2025: Current asseisllliabilltie81 23.072 4,834 27,906 23,072 4,834 27,906 Unrestricted fvnd5 2024 R•stri¢tsd lundg 2024 Total 2024 At 31 Oetobèr 2024: Current 4ssets1lliab1iesI 17,582 4,788 22.370 17,582 4,788 22,370 10-
HOUSE OF REFUGE APOSTOLIC PENTECOSTAL CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025 14 R•lat•d party transactions There were no dlsthsable related party transadions durfng the year beyond the Trust•0 loan already disch)sed in Note 7. 11