OliE Report and Financlal St•tem•ntS fr*r the Accountlni Period Ended 31 March 2025 Charity No:_ 1201061 One Church Lancs 60 Market Street Church ACCRINGTON 8B5 ODN Contents of the Flnanclal statern￿ts ftrthe Actountkn8 Perfod Ended- 31 March 2025 Charity& AdmInIstratl￿ I)ets115 A•pvrt dtht Trust¢e¥ 4toll Independent Examlnerfs R•port Statement of Fln•ndal Actm Balance Sheet Notes to the Flnandal Statwnents 15to22 Page 2 of 22 ONECHURCH iANCS CHARITY & ADMINisfRATIVE ￿All5 Annual Return for the Accountlng Pèriod Ended 31 March 2025 Chanty number 1201061 TN51ees Simon Rushton-chair Benjamin Uttley Rachel Sollis Timothy Haywood Rachel 5chofield Valda Rushtcn Bafikers CurrentAccount Lloyds Bank Foregate Street. CHESTER. PO BOX 1000, 8x1 ILT Savlngs Accounr Lloyds Bank Fo￿gate Street, CHESTER, PO 80X 1000, 8x1 ILT lffide dent Examlner ctorla Jane Forshaw MAAT Association of A¢wunling Tcchni¢ians 2 Watson Street Oswaldtwist ringion Lancashire 885 3HH Page 3 of 22 Trustees: Srmon Rushton- Chair Benjarnin Uttl¢y Rachel Sollis Timothy Haywood The trustee5 p￿se￿ttheir report with the financial statements of the charity for the accounting perlod ended 31 March 2025. The trustèès have adopted the provisions of Account¥ng al￿ Reportlng by Charlties: Statement of Recommended Practice appllAble to ¢harities preF•rinq theor arcounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 l•ff•rtlv• l January 20151. The Trustees of the Charity present their report of the charity's artivitles alon8 with the financial statements of the Charity for the accounting period 31 March 2025. Obleul¥es and Aetmiles The objectives of One Church Lancs are forthe benefit ol the publl¢'. lèl to advance the Chri$ti•n faith in a¢cordarKe wth the Staternent of bel￿fS In such ways and in such parts of the United Kin8dorn or the world as the Trustees from tirne to tlme may think flt: Ibl to relleve sickness and flnanctal hardship and to promote and preserve good health by the provision of funds. goods or services of arty kind including throuqh the provlsion of coun5elling and support in such parts ol the United Kin8dom or the wodd as the Trustees from time to time think fit: Icl to advan¢e education in such ways and in such parts of the United Kln8dom or the world as the Trustees from time to tlme may think flt. Updated Tyustee Inlormation Sarah Duerden did step down Irom being a Trustee but a5 orlginally planned. Sarah carrled out relevant checks and inlerviews wlth both Rachel Sollis and Timothy Haywood. 80th were handplcked due to their impeccable characters, knowledge arbd thelr lo¥e for Jesus. It was extremely sad to see Sarah resign but we fully understand her rea50nings and we absolutely are cheerln8 Sarah on in her new career roles. We a￿ SQ thankful for all that she brought to the trusteeship of One thurch Lancs and the way that she conducted herseff through the transltlon perfod. She left a solld foundation that Is ea$y to build on to move the Church forward. Updated Vision & Values Inf￿mth Thls year saw Simon and Valda visit the Hebrides Rewval Conference in Stornow4y on the Isle of Lewis. This was a trip thal was paid for by One Church iarKs as donations had been received from Brave Church Ohio which were restricted for this intended purpose. This was so beneficial to both Simon ané Valda is they could really feel the presence of and with the main theme belng'God comes where He is wanted, they felt very convicted about the vision and Values of the values. Pa8e 4 of 22 There was nothing wrong with the Senti1r￿nt of them. but theytruly felt burdened th* God wasn't at the centre of them. Time was tsken to just desire God more. to want Him enough that we start to See the manlfest presence of Him in all areas. We real￿ed that God had to be the reason that we do what we do. After thou£hthJl prayer and Conservation, we decided to update all our banners and website with a shortened but more impa¢tful set of values. These are= God comes where He is Wanted So we want to be a Church, a ¢ommunty and irKllviduals that are Passionate about God Authentlc with God Humble before God Generous because of God These are expanded on further with t just future leaders but that they are leadèrs naw and we know that Andrew and Abbie are integral in enablin8 everyone of the children entrusted Intc thelr care to see the treasure that is wtthin them. We continue to ensure that there are free refreshments and snacks tor all that attend. We also iry to have food and cake tcqethèr every couple of months or sooner if financially possibfe as wè recognise the Importance of eating together. Alongside beinq spiritual, somethlng powerful happens In conversations when eating tO8ether, there 15 a onene55 that would r￿t be the same If we only had chance to say hello quickly to each other. There rem*Sns no ¢olle¢tlon plate during and after seNice, h¢)wever we do have 'giving envelope that people have to actively get from the information desk. We reco8nise that givlng Is a biblical princlple however we are also findinq that many people want to give be¢ause we are not constsntly osklng. We have been so blessed with the donatlons made this year by those attendin& we are humbled. and our hearts ère full of gratitude f¢x every one of them. We take nothin8 at all for grante(l and ensure that we are iood stewards wlth the nK*nles donated. Prayer Through￿1 this year we have been yssionate about maklng prwr central to our church lrfe ar believe st should always be our first response. Whlle we've made efforts to establlsh in-person prayer meetings with varyin8 de8rees of suctess, we recognise that buildini this into the core of our church culture will tske time, and we're rKJt qurte there yet. To help move in thi3 direction, we have introduced a monthl¥ online prayer meeting. Our goal is to prioritise prayer as an essential part of our church, and we are committed to attending this regularly. The first onlim prayèr mèetlfl8 beKan in Septernber and this went well. Aftera brref introductoryvideo where we said hello, we turned off our cameras and used a￿1￿) only. allowiro us to frxus on praying through the strategic prnyer plan that was shared. We also have •weekly prayer email for those who would Ilke to prdy for people throughout the week. We love that neady all attendees have embraced this by Signi￿ up to receive It arKI we have seen miracles on the back of peopte standin8 together in prayer. Baptlsms We have seen 3 baptisms this year and this has excited u5 to see $0 many more in the future. The 3 baptisms were 3 young males all of which have sirffered with mental health problems. They have always seell themselve5 a5 unworthy and different than ttr.eir peers and to see the chain5 of that type of thinking break ha5 been heart wrenchin& G¢)d is at wcrk. and we don't ever want tu mis5 cut on what He 15 doirq. Pa8e 6 of 22 All bapttsms have been cormlucted at the home of 5irN)n and Valda. They have welcomtd in the Church and the families of those being baptised and there is something so special about having them outside of the church walls. There is hot food and drink for everyone, and we really do celebrate those that are being baptised. Blbles We are Still rn3king bible5 free tothose who want them. Tb.is yearwe have given anothÈr 33 away. We krlow that this is less than last year, but these are mainly to people who don't attend the servlces. We hope that people wlll explo￿ thelr falth and see that God is a God who loves them UnCor￿ltI0nal1v. Community Hardshlp Supp Community support ha$ remined more important to U5 than ever, and we reallse that there are still so many needs that are currently unmet. Many of these are related to poverty with the m05t basic needs belng unmet for rnany in soclety. A5 0 Church helping to meet those reeds wa5 alway5 golng to be an obiective that wè would aim to meet. Vèlda currently oversees all this work and is paid part time for her role. She has rn•lly found favour In the community as many continually put theirtrust In her. It isn't easy for people to shcw their finance5 but Vakla Is key to helplng Peop￿ remove the barriers and stigma that is attached to poverty and i$¢lation. Throughout year, we have been able to supwrtjust over I,OCQ households in various ways whkh inclLKle F¢)od parcels & erner8en￿ shops Gas/Electric provlsion Tolletries othlng Unlforms Whitè GOC￿$ Vouchers to meet basic needs As a Church, we are so thankful that we have been able to partner with The Household Support Team to meet the needs above. Alongside the church donations. the fundin8 has enabled the basic needs of firnilies ond individuals to be met. The problem of poverty is Simply 8rowln8 and that is just heartbreaklng to see. Many in sotlety believè that those in need are on benefits and are just out for what they tan get but the reèllty is so much dlfferent. Many of those that are in need are workers who can't make their money stretch the limited periaj. M05t are jLbSt over the threshold so miss out on all the support and it is devastating to see the hardships that they fa¢e. Many have unexpected1055 of a loved one and just have nowhere to turn for help. Slek pay doesn't help them manage their mortgage and bills. They have to choose wkether they eat or 5tsy Wa￿1. There are many pensloners being added io our number5 and this is a growing sign that ￿e{ty hits all generations. Alon8&id* the emer8ency support that w¢ offer, we were able to directly referthe most needyfamilles and indlviduab for a more specialised sUPPOrt package fnjm The Household Support team. All eligible funding went directly to the p*r￿￿/hOUSehokI and although the referrals do not refkct In any of our financial accounting, we feel extremety blessed that One Church has been the vehicle used to facilitste the funding bèing direrted to those suffering silence. Through our dirert referrals an additional £58.607 r)f funding went to homes that were desperately in need. Page 7 of 22 We also We￿ able to 8ive out Winter Warmer & Srnall Appliance packs whlch were a welcome blessir*g to the recipients. These were all funded by The Household Support team. Each Wlnter Wam)er pack inCl￿Jed- Electrit 81anket Retractable Washirrd Line Fan Heater Heated Maiden Hot Water B¢xrle Thick Blankets Each Small Appll•nce pack include: Slow Cooker Alr Fryer Sotsp Maker Toaster Kettle Each family or Individual has a onè to.one meeting and full actton plan5 and p•ptrwork is gsven or posted to those attending. Whilst this does incur additional administration costs for the Church, the benefit for the client is mere impactful. As Valda15 a qualified Level 6 Careerfs advisor, she has also helped people to create Cv's and showèd those that have been away from the job market for a perlod of time how to upsklll and 4¢¢e55 vacant employment opportunlties that are available to them. Alcngside helplni families to have their basic needs met, One Church Lancs also bought wardrobes for a family and supported 3 homele55 people moving into accommodation. One Church Lan¢s is proud that It contlnues to help some of our most vulnerable sector5 in soclety by wa5hin8 and dryin& thelr lothe5 on a weekly basls. R•nt & Stornge 05waldtwistle Mills Business and Conference Centre remains our on sundays and whilst we do have a small amount of storage there. we have had to rent additional storage. This is due to the incredible need of our comrnunity as many of the toiletries at)d rK*n-perishables can be bought In bulk. It also allows us to have a safe space for50wne ofthe bi88er church items that *￿ ry)t needed each week. Pastoral Care Support Whilst pastoral care has always been needed in Society. we are ¢ontinuin8 to see that this is beneflcial to our eommunity. As a Church we are committed towalkiry4 a long-term journey withth05e who need additional supp¢n as we do V•wnt peopk to thrtve In all areas of their life. Many are not ready to attend a 6-week training prLYdram to help them gain more cornfidence. they 5irnply need people to vlsit 01 telephone them. Building trust takes time and One church Lancs realises the importsnce of this. We may be a Small church in comparlson io some In the area however weare small church with a big heart for others and will always try to break down the barriers of isolation. As a church we will always exist to offer a community that people can belong to and feel part of even if they never enter the Church doors. Church has nèver just been about a Sunday servlce experience, ivs about being gorjd news to our community every day of the week supportlng them In any wav that we can wtrèthÈrthèt be spiritually. physically. mentslly. emotional￿. or sOC￿lIY. Page 8 of 22 We realise that at certain times within the year that there are key times that put additional pressure on our Community. These are generally in School holidays and Christmas whèn ¢hildren are at home more which means extr4 foodltoy parcels are needed or eTrotional support is required fer parents. Other key events are on what the world would call 'special day5. such as Motherfs Day, Father's Day, Valentine's Day etc. People in our society can dread these days fty nurmrous reasons and we Icck at how we tan suppgrt people on those days by helpin8 thern to feel Valued and listened to. Wè have loved all the project5 that we have run in ¢)urcommunity in this accountlng perlpd. Feedback from our community has been that they were able to enjoy Chri5tma5 for the first til￿ in years and that people felt loved and cared about on the other special days. A small g•sture has made a hug• positive impact for those who have previously struggled on these days. Our projects are n¢t always about Monetary value but abour the love and Care Shown to others when they are goin8 through challenging tlmes, External Donat1￿5 One Church Lancs has glven donations to the value of £6,686 to extern•l organisatlons that are doing 8reat work supporting our community. Many of the donations have supported those provldinrt food prDvi5ion. children's educati¢)n. young people's retreational activities and spSritual needs. We have Iven as much as our donat¢ons have allowed us 10 8iV¢. Our external donations have also enabled us to support families that are golnK through the rnost heartbreakin¥ of time5 such as unexpected death in the family helping wlth funeral costs. Contlnulng to 5UPPOrt other or4anlsations will be a hi8h priority for One ChLtrth Lancs as we reallse that we can only make a dlfference il we support eath other. We all serve the same purposè which is tosee our cornrnunity thrive in all aspects of lrfe. Whilst there may be differÈnt ways of tackllnK pover or soclal i501ation, we See this as positlve as it widens tht routes so our eommunty can access services In a way that 1$ comfortable for them. Wè cornmend all th¢xe making a positive drfferen¢e within cwr community and will support them in any way thjt our res¢ur¢e$ allow us. Other As a Charlty, we recoqnise that we would not be able to carry out the WQTk we do without the 5UPPOrt. investment, and commitment of our faithful volunteers. who work tirelessly in their service of the Chvrchlcharity. We also realise how important donations ère to us. We are so thankful for those who regularly tithe and give offenngs to One Church Lancs and those that are restri¢ted to cur Community Hardship Support as Without these donations we could not opeFaie in the way that we do and that would mean that our community suffers. We are also thankful to rhose In our cornmunrty who are not directly associated with the church but who regularly donate through our orbline 8iving as they fully believe irb the work we are doing within the communrty. We applaud them for their integrtty to stay silent and the￿fOre reeerve no glory. All these donatlons have helped us make a huge difference withln our communitythat we would not have been able tc do wthout their support. Publlc benefft The trustees have regard to the Charity Commi55io)n's guidance on public benefit and all issue5 relating to running a charity. The activities outlined at>o¥e are the main activities undertaken to further the purpose for public benefit. Page 9 of 22 Stru¢turei govemance and mana8¢m•t The Charity is govemed by ￿ Constitution and the orFgoing running of the Charity Is overseèn by the Board of Trust••s. The Board of Trustees ensurès that the charity and its ￿presentatIVes. function within the legal and reiulatory framework of the sector and in line with the or¥ani5atiOn￿ governing document. continualty striving for best practice in governance. Thè Board of Trustee5 hasen$U￿d that all relevant Ilcences and subscriptions are appropriate to the operdilons of One Church Lanes and that sufficient Insurance for contents including ¢ontents in transit. Publi¢ Liability. Employer Liability arKi Trustee Insurance15 in place. They also uphold the flducSary duty invested In the positim, undertaklng such dutles In a way contlnualty strfvlnq for best prartke in governance that adds to public confldenee and trust in the charity. New trustees are appointed with adherèncè to the Charity Commlsslon guldellnes CC30. It is essentlal that they are a person committed to the teachings of the Bible and have personal knowledge of God through Jesus Chrlst. They should be in aQ￿emeThI wlth the objectives and values of One Church Lancs. Trustees are to be nomlnated to join the team by the Trustees and approved and appointed by the eKlStinq Trustees. I￿an0$allOn41 StrUc￿le The Lead Pastor, Sirnon Rushton has Spiritual and day to day ¢)versight of the ch•rity. Slmon Is a trustee a5 perthe Constitution and isanswerable to thern. Thetrust¥s meet approximately threeorfour times a year however in the account1￿ period •ndinq 31 March 2025, the tru5tee5 have rnet a total of 4 tlrnes. Co4•adln¥ wlth Slmon Is Valda Rushton who is the wife of Slmon and therefore 15 • Pelated Party. Valda prea¢he> on • re8ular basis at ￿r Sunday seThl¢es however her maln re5ponsibilltles are managin8 the flnances of the charity and t+JoréinarinÉ all community project5. Valda is olso answerable to the trustees so that there is mitigated conflict of interest. Her part time salary is pald for by the Awards for All fundln8. Rl$k Mjnagement Thè Trustees have a duty to Identfy and reviewthe risks to which the Charity is exposed and toensure appropri•te controls are in place to provide reasonable auurdnce against fraud and error. TNstee approval is required for all signifKant items of expenditure and receipts or Involee5 are required in support of all payments. TP*Èse are allocated agalnst the appropriate c05t centres in our accountinq system to ensure that an audit trail is pri)vided for all expenditure. There are no items of expenditure that are unaccounted for in the accountin8 pertod 31 Ma￿h 2025. It Is a requlrement that all Trustees. staff. and persons working with children andlor vulnerable adults are cleared by the Police under Disclosu￿ and Bèrring SeNice S¢heme. The Charity subscribes to the Churche5 Protection Advisory Service ICCPASI to ensure compliance with the rules and re8ulation$ relating to children and Vulnerable adults. All DB5 appli(ation5 are made throueh thlrtyone:eight formerlv CCPAS. This year we have adopted all of our Child protection policies to make sure they are relèvant effective and carried out safegu•rdir6 training with all our staff and volunteers. Flnanclal Revlew At al March 2024. the Charity held total funds of 11,544 all of which are unrestricted funds. This includes all tangible fixed assets. Page ￿ of 22 It is intended that sufficient reserves are retained in or¢er to enable the Charity to undertake Its financial commitments for a minimum of two rnonths which would equate to approxlmately £5,Q)O. The level of available. liquid unrestricted funds carried forward at 31 March 2025 meets the required level of reserve. Hansfor fvture peflods Plans are well underway for our developrnent into the next year. We have completed a full review of our financial liabilities and are extremely confident in our ability to service these. The Trustees are particulady encouraged by the response of cornmunity and pastoral support and would Ilke to widen the support packages that we can offer in the next 12 nK)nrhs. We realls• that to do this then we will need to start lookiry at ways that we can brlng future flnance into the church and look at fundin818rants that One Church Lancs would meet the appllcation crlteria. We will be closely Wofklng with Lindsey West who is an Inte8ral part of One Church Lancs as $he has the knowledge and expert15e of working with funders. Plaris are still underway to try and expand our partnershlp wlth Brave Church Ohlo and thls will enable people f rom One Church Lan¢5 to take a mission tnp to Ohio in the next few years. Thi5 will be extremely benefici81 to both Ghurche5 and Brave Church Ohio are extferryéty p455ion?t¢ jbout Gornln8 over to serve our communlty In any way that they ¢an. We are praying eagerly that all relevant prrKedures are put In pla¢e s¢on so that they can cow to England within the next 12 months. A5 Trustees, we conslderthat we are achieving our mandate as a charityaThl look foprtard to extendlni our work and partnerships wlthlrb the kxal communlty thls ¢omln8 year. Signed On behalf of Trustees who approve thls Information Slmon Rushton Choir of Trustees A8reed 2010712025 Page 11 of 22 Indtrpendent examlnefs reportto th• trust•u ol CtKw¢h Lancs I W to the chanty trustees on my examingtic ofthe accounts of the One C￿r¢h Lancs ICIOI for wicd •nd•d 31 March 2025. Respon•lblllti•s and b•8is of rnport As the C￿"ty 1n&stees oflhe CIO ycw arn r•5pmsible ft¥r the preparation of accounts in %COrdan￿ *ilh oflhe Ch*ities Asl 2011 CtheArf). I réport in msp•ct ol my •￿￿lA81￿0rt dthè dwiivs accoLrts Cwfied undw MdicA1 145 ofthe Act in carrying out my examinatlon I haye fdlowed all aFpkaUe CireCti￿ts g'ven by th• Ch*lty Commissth thder sedknn 14515llbl of th• Act. Ind•p•ndont onminof• $l•tomth* Sm¢e dwity l*e Iheiratt04nts to be ex•nThd as rf théir oross im OX￿0$ £250,000 your examirnr musl bo a men*w of a listed boty. I can conkn that l am qUaIrf￿ to undwlake the èxaminats'on beca[￿e l am a rekjsiwed member CA Assoc•ab￿l crf Acc(￿1￿¥ whKh is one ol the lisled bcd1￿. I have complétsd my éxamirntion. I ccrfwfft Ih8t rn matertal matkns have aJnTe my altenti￿) in o)nnxtion with th• exa￿1r￿tIOn givirvJ me caus• to b•li•v$ that in aryy matenaj resFett 1. accounlng records vme not kept i) respd of tho Trust as r•ww•d by jeCt￿ 1x1 ol the Act: or 2, th¢ arxouniy do n¢A aeiyjrd those records.. or 3. the acwunts do not comply wilh ts w4i¢*)l• r•ry4r•iwts th• fum *KI contwrt s8t out In th• Charib'88 IAccounts and Rewrtsl Regulab.￿S 2C•)8 othw b)8n wuyement that ts a(Kowts give g Irue I confirm that ttwe are no other matters to yw sfKuhl be to eft&1￿ a proptr undorstanthng ¢Y the a￿￿nts lo ￿ reathod. Vl¢torla Jane Forshaw MAAT As50Liation of Arxounting T￿hnicianS 2 Watson Street Oswaldtwistle Accrington Lancashife BB5 O July 202S Page gof 22 CTr Chkjrch LawK5 Statetnent of Financial Attlvltles for the Accounung PeriLxI Ended 31 March 2025 IKtOME Fkom Charltable Acdvities rthxes Unrestth Restritted Totsl Fund5 Total Funds Funds 2025 18Nov 22- 31_Maf-24 Donations & Legacies Employment Allowance Fundlng.. Awards for All Funding.. Household Support Fund Funding.. The Gracè Trust Gift Aid received Interest Dep051ted 24.527 45,514 70,041 50 10.015 16.LKJO 74,499 23 9.980 18.000 10,015 16.( 19,812 19,812 17.925 44.344 72,579 116,923 120.428 EXPENDITURE ON Charitable Actbvitles 44,313 72.579 116.892 116,048 TOTAL 44.313 72.579 116,892 116,048 NET INCOMVIEXPENDITUREI ¢arvled frywaffd 31 31 4,380 RECONCILIATION OF FUNOS Tol•l lunds bmu8ht forward 11.513 11,513 7,133 TOTAL FUNDS CARRIED FORWARD 11,544 11.544 11,513 CONTINUING OPERATIONS All income and expenditure has arisen from continuing actlvities. The notes fom) part of these finan¢ial statement5 P4e 13 of 22 One Churth ian(s Balance Sheet as at 31 Marth 2025 Umxrkted fte5ukwd Total Fwd5 ToTrl frund5 Funds Funds 2025 18 N¢y4 23- 314lar-24 FlXtD A55Et5 Tangible Assets CURRENT ASSErs Cash at bank and In hand Debtors io 2.889 2.889 2.819 5.836 12,799 5.836 8.959 2,586 li 11.544 21,524 14.434 CURRENT LIABILITIES {CREDITORS1 FallinR due within one year 12 I9.￿> 19,9801 12,9211 TOTAL ASSETS LESS CURRENT LIA8IIITIES 11.544 19,9801 11,513 CREDITORS Falling due after more thaff one year NET ASSETS 11.544 11,544 11,513 RÉPRESENTED BY FUNDS {por revlsed SOFAI Unrestricted Restricted 11.544 11,513 11,544 11,513 The finarKial statements were approved by the Board of Tnjstees on 20 july 2025 These are signed on the Trustees behalf by: Simon Rushton Trustee c￿rity Registration Number:1201061 The notes fcKm part ofthese financial staterrents Pytsof22 ONE CHURCH LANCS Noles to the financial St*ments for the Account Period ETrJed 31 Mardb 2025 I. ACCOUNTING POUCIES Basls ol preparln8 the flnandal ststan• The financial statements of the charity, which is a public benefrt entry under FRS 102, have been prepared in accordance with the Charlties SORP IFRS 1021'A¢¢ountlne antl Reporting by tha11t￿$. Statement of Recommended Prèctice applicable to charities preparing their attounts in accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland IFRS 1021 leffèctivè i January 2015).. Financlal Reporting Standard 102 'The Financial Reportiry Standawd applicable in the UK aThl Republic of Ireland.. and the Charltles Att 2011. The flnancial statements have been prepared urKler the historical cost convention. The Prlncipal accountlng policies adopted in the preparation of the flnancial statements awe set out below. Fln•n¢lal reporting standard 102 - reduced disclosure exemption5. The charity has taken advantage of the following dlsclosure exemption In preparlng these flnandal statements. as permltted by FRS 102 'The Flnancial Reportln8 Standard applicable in the UK and Republic of Ireland,: - the requlrements of Section 7 Statement of Cash Flows. Incom• All income is reco8nlsed In the Statement of Financial Actlvities orKe the charity has entltlernent to the funds, It is probable that the incorne wlll be recelved. and the amount can be measured reliably. Expenélture Liabilities are recognised as expenditure as soon as there is a legal or constructfve obli8ation commltting the charlty to that expendlture, It Is probable thar a transfer of economlc benefsts will be required in settlement and the arncunt of the obli8ation can be measured reliably. Expenditure is accounted for on an accruals basls and has been classlfied under headln85 that a88re8ate all cost related to the eateeory. Where costs cannot be dlrectly attrlbuted to partlcular headlngs. they have been allocated to art*4itles on a basis consistent wlth the usè ol resources. Allocation and apportlonmefit Irfcosts Support costs dirertly attributable to an actlvity have been allocated to thatactI￿. Where support cost5 cannot be dlrectly attributed to any artivity they have beEn allocated in proportion to direct expenditure. Tan8ble fixed assets Depreciation is provided atthe followln8 annual rates in order to write off each asset over its estimated useful Freehold property- 2% on cost Fixture5 and fittings- 15% on cost Electronic equipment- 15% on cost Page 15of22 ONE CHURCH LANCS Notes lo the finanaal SLqtements for the Account Perii)d Ended 31 Marth 2025 T•Mat6on The charlty Is exempt from tax on its charttsble a¢trwities. Fund ￿C￿nt￿ Unrestricted funds tan be used in accordance with the charitable objectives atthe discretion of thè trustees. Restricted funds tan only be used for particular restrirted purposes within the objects of the charity, Restrictions arist when specified by the donor or when lunds are raised for particuloT restricted purposes. Furthp.r explanation olthe nature and purpose of each tund is indud•d in the notes to the *inanclal statements. Penslon costs and other posl.r•ttrem•ntbenellts The charity operates a defined contribution pension scheme with The People's Partnershlp. Contrlbutlons payable to the ¢harlty's pension scheme are charged to the Statement of Flnanclal Activities in the period to which they relate. Baslc flnandal Instwmeftts Basic financial instruments are measured at amortlsed ¢ost with ¢hJn8es recoBni5ed in profit Qr loss. Crltk•l •¢countlns estlmates areas of fvdSern￿¢ Estlmates and Judgements •re continuallyev•luated 4rKI b￿d on historiul experience and other la¢tor5. including expectatv)n5 01 future event5 that are belle¥*d to be reasonable under the clrcum$t•nce& Crltkal accountlng estlmates and assunyk*w. Thè charlty makts e5tlmates and assumptions concernmw the future. There a￿ r40 resultin8 accountin8 estimates and assumptions that have a si8nificant risk of causin8 material adjustment to th¢ carryin8 amounts of assets and liabilities within the next financial year. Crftl¢al areas olJud8ement: In the application of the charity's accounting policiesthetrustees afe requiredto make judgements, estimates and assumptions about the carrying amounts of certain assets and liabilities. The estlmates and associated assumptions are based on historical experience and othef fattofs that are considered relevant. The Items In the fina￿131 statemenis wherethese Sudgements and estlmates have been made include: D¢preGiation - Depr¢Giation is GalGulated so as to write off the Gost of an assets les5 its r￿idual Val￿ over th* etonomi¢ life of that asset p￿160122 ONE CHURCH LANCS Notes to the Fina￿1¥ statementslor the Ac(ounting Peri(xl enthnK 31 March 2025 2. CHARrfABLt ACTIVITIES Th￿￿ were no other trdding as all activities activitiès run by One Church Lartts meet the objectives and the aims written within the Charitsble Inwrporated (hganisatN)n Constitutty￿. Below 15 a breakdown of the Income from Charbtable Activth'es. 11124- Illls 18 Nov 22-31 Mar 24 Donatlons & Legacies Employment Allowance Fundln8.' Awards forAII Fundin8.' Household Support Fund Funding.. The Grace Trust Gift Aid received Interest Oeposlted 70.041 74.499 23 9,980 18,000 10,0 16.WJ 19012 17,925 116,923 120.428 3. INVESTMENT INC(IME 2025 18 140¥ 22-31 Mar 24 Deposlt account Interest 4. CHARITABLE AcllviTIES COSTS Unres￿rted TOTALS Iset nott5) {see note 51 Charitable actlvltles 44.313 72.579 116,892 Page 17 of 22 ONE CHURCH LANCS Notes to the Hnandal Smements for the Year Ended 31 Marth Zl)25- tonthiued 5. DIRECT COSTS OF CHARttABLE AcfMTIES TOTAL Costs 18 Nov 22-24 2025 Administration Bank/card Charges Communlty Hardship support Depreciation External Donatbons Honorarium Insurances Licences Media/Worship Ministry Glfts Pastoral Care Support PrintinglAd¥ertising ProjÈrt: Baptism Prolect.. Chcose Love Project.. Christmas Project,. Dedication Proie¢t'. Easter Project.. Father's Day Prolect.. Motherf$ Day Rent of Operating Spaces & Storage Salarles Subscriptionlmemberships Sunday SerVlrAslMee￿nSs Tralnlnq Travel & kcomm¢>Jation Volunteer Expenses Websit• 2,238 299 950 2.238 299 50.522 1.780 49.572 45.145 510 6,686 5,379 2CQ 798 894 1.470 50 5,877 1,937 759 810 7,403 38 I,W6 306 547 894 3.325 157 2.178 157 3.339 1.3fJ) 330 749 2,032 134 1.147 3,654 495 6,993 1.855 330 1.349 8.227 134 732 349 211 6,195 453 349 211 279 9￿36 9,836 9,065 9S7 9,756 397 772 528 276 14,530 13.686 962 11,038 567 9.065 957 9.756 97 772 5fA) 56 175 245 28 276 44,313 72.579 116.892 116,048 6. SUPPORT cosrs TOTAiS Independent examlnerfees Pdge 18 of 22 ONE CIIURCH LANCS Notes tothe Fln•Dcial ststemqntsfor the ku)unting Perh)d efvdkng JI M•rth 2025. conllnu 7. TRUS￿$. REWNERATN)N AND BENEFITS Remuneration totslling £l.CK)o has b*n paid to som￿ Rushtorn has not been paid for any duties as a trustee but on an invO￿e ba￿SfOr duties carried out at One thurch Lanc5. This will be reflected in &mon's self ern￿0Ved tax return forthe year 2024-2025. There were no additional costs for One Church Lanc$ ènd the £l.C(Kl was not taken from donati(Jns ￿ mnies received from The GraceTrust Fundlng was restricted this inteTrJed PUfP)se. There have Eeen rw) tnlstee's empenses p•ld in the ye*r end￿ 31 March 2025. 8. sfAFF COSTS 18 Ikn 22.M•r 24 Wa&e5 and salarles Social S•curty Costs Oth•r P•nslon Costs 8,941 13,663 23 74 9.IX*S 13.686 avernge rnonthty number ofemployeesihjriwthe >wr w•$ Is follth 18 N¢p• 12.mai 24 Trustee All Ch4rity Staff No ¢mpJoytts r•céi¥ed emoluments In ejtcem of ÉfAI,(MX). P¥¢ 19 of22 ONE thVROI LANCS 9, COMPARATIVE5 FOR ￿ STAlEm￿(￿ FY4AIK]ALACtMThS Chafftable Adlvkles (Inve*￿ RertfiLt•d Titsl Funds Totsi Funds ISNty22. IAw22. 3141#44 I7-N￿l-22 DorbatioTrs & 188acie5 Employment Alfv)warKe Fundiw. Awards for All Funding.. Hou5ehohJ SupFK)rt F￿￿ Gift AIJ receryed interest Dèpositqd 44.107 J,392 23 9.980 18,orM) 74.•J9 23 9.980 18.wo 17.925 17,1 17,925 61033 58395 120.428 EXPENIXTURE (X4 Ch•rRable A¢tMtles 57,653 58295 116.048 9.997 TOTAL 57.653 58295 116,048 9,997 4x0 4,380 7.133 RECC*4CILATION C% FUNDS Tot•J fvnth by* ltywwd 1.133 7.193 TOTAL FUNDS CARRIEDFORWAPD 11.513 11.S13 7.133 CQI4TINUING IJPEftATIONS A15 iDEotne and exkEndituie has arisen fmmuJntiNw* Py200122 OME OIURCH LANCS Note$ 10 the Fmntial statements forthe IILcountiTh4 Perlod endlng 31 Mar(h 2025- contlnued 10. TANGIBLE HXED ASSErs Ffeehokl Fulwe5 and Elettronk Totals equlpment COST At 1st April 2024 561 2,328 2,889 561 2.328 2,889 DEPREaATION At 1st Aprtl 2024 Chèrge for year 867 966 867 966 BOOK VALUE At 31 Marth 2025 561 2,328 2,889 Asat 31 Ma￿h 2024 561 2.328 2.889 All fixtures and fittires have reached their residule YJlue due to mst iterns being purchased second hand and therefore there are no depreaation charges for this accountlng period. No new additions have been made in this accountin8 p•riod. 11. DEBTOAS: AwuNfs FPIUNG DUE wmiiN ONE YEAR 18 Nov 22.24 De￿or5 Communbty ￿rdship Support Glft Ald Rent of Operating Spaces & Storage Subscription5 Trnining Travel & Accommodation 1.26S 2,123 1077 702 594 120 237 213 5,836 2,586 Page 21 of 22 ONE CHURCH LANCS Nots$ to the ffnancial statements fof the Accountln8 PerlLMI ended 31 2025. c￿1￿￿¢0 12. CREDITOR&. Amoupifs FAUING DUE wfThuN ONE YEAR 18 Nov 22- Mar 24 Community Hardship Suppon Extem81 Donations (Safe Spacel Fundin8: Awards for All Salaries 281 1,541 l.CiJ2 9.9 2,824 13. CREDITORS: AMOUNf5 FAWNG DUE AFTER MORE TfrL4N ONE YEAR There are no amcHJnts falling due after more than one year. 14. LOANS There have been no I￿n5 taken out In this accountlng perlod. 15. LEASING AGREEMEKrs There have been no mlnlmum lease ptyments under non-cancellable operatlry leases that fell due in thls pedod. I& SECURED DEBT5 There have been no 5ecvred loans tsken out In thls perlod. 17. RELATED PARTY DISC105URES Trustees have made regular donatbons to the Churth during the financlal Pa(xJntlnR perkxl. RemuneratiLsn paid to famlly member5 of trustees during the accountin8 period eDdin8 31 March 2025 was £8.065. This relates to a trustee's wife bel￿ paKI as a part time el￿0Vee of One Church Lanc's. The r￿Ure includes all Employer Natbjnal Insurance C4)ntributions and pe￿Slo￿ co5￿ The bre)kdown of costs are detailed in Note 8 Istaff Cost$). All wages were paid uslng the Awards forAII fundlng as this was the funder5 intended purpose. Page 22 of 22