CrItY numbèr. 1201275 B•th•l Urtt•d Chwch of J•sus Chrlst (Apostolbc) 2 Glbson Rood Trustees, ReFQrt ond FIrd01 Stotements For ihe Year Erwjed 31 M¢*¢h 2025 IDrtINS AUDIT
Bethel United Church of j•$ Christ (Apostolk) 2 Glbson Road Contents Poge Rèfer•• and odrnlnlstratfv• 00$ of the tts Tntst•es (md (x1¥1 Tr4At••< rewt Ind•p•nd•nt •xamin•¢8 r•wt Si¢n•m•nt of flnanthl ortlvltb•s Balanc• sh••t Not•s t¢ th• flnuncbal statem•nts 9-10
8ethd Unl¢ Church of $% Christ {Apostollc) 2 G*)son Rood A•f•r•nce and Administr(rti¥e Detals of the Its Trust$ and Advisèrs For the Yett Ended 31 March 2025 TrLLSte•s Rev D EdmuThY. Cha R O Murroy P Bortley D 8Lvke-Lewts Churlty r•glsi¢r¢d numbtr 1201273 Prlnclpol offk¢ 2 Glbson Rc¥)d Birmlnghom B20 3VE ountants tX)Ins Al1[ Llmrted 2 CfvjMbern &)uore rmSnghom 83 3AX Page I
eethel Unlted Church of J•sus c1w1 (Apt6toli¢) 2 Gibson Roud Trustee< Report For the Yeor Ended 31 Morch 2025 The Trustees present the onnuol rewrt togethw wlth the fminclol StotemU of the Chority for the year 1 April 2024 to 31 March 2025. Oblertffts OMI ac¢i%•ties a. Obl•ctfv•s and PlnIng The ¢)biett of the CIO IS to adv¢ the Chr6tkJn r1g kn occordonce wth the Artldes of Folth In such woys ond In such wrts of the Untted lQngdom or Ihe wodd os the Chorny Trustees ffom Ilme to tlme may thlnk flt. In setting obsectlves ond Onn1rj for oclivf(les. the Trustees hove gfven d¢Je cwslderatlon io generol guldonce publlshed by the Chorlty CommSsslon reloiing to publlc benellt. Ivd the 9uldonce 'Publlc benefir. runnlng o chorfty (PB2)' Achl•v•m•nts ond p•rformonc• a. Chorftabl• Oc1fvl•3 F10ng the Incorwrotlon ot CIO. Trustees are th the pr¢xess of finulLSlng the tron51er ol the Oct$. ossets and lioblllties of the Bethel GIb Road Church from Bethel Untted Churth of Jesvs Chrlst Aptsst¢llC U.K. 10 the CIO Thls tronsfer Is expected to ¢xoJr dLlng the rExl rep)rtlng perk)d ond os o resvlr the CIO Is dormort for thls occountlng perbd. Flnon¢lol r•vl•w a. Gokng con¢•m After maklng appropriote 8nqulf& Trustees have a feosonoble expectotlc¥) Ihot the Chorllu ho$ odèquote resources to contlnue In operotkjnol eXiStee lor the fcKeseeoUe fviure. For tPws reoson. they continue to odopt the golng concern t)osls In preparlng the flnondol statements Further detoms regordkng the adoptt)n ol the golng concern bosls con be found the occotsntlThJ pollcle& b. R•s•rv•s pollcy The chorlty's po15cy Is to molntoln a SufficnI e1 ol se¢YeS to meet its short temi obllgotlons ond operotlonol needs. As the CIO wos dormoni for for Its first OcccwjnThj perkxi It cwrently ld$ rKJ reserves c Mot•rtal in•stm•nts lIcY The Constitutlon permlts the CIO to exerclse pohtrs of knvestmenl ond borron9 whlch are conslstent wlth Its prlncipol objects and actiwtie& At the yeor end the chorlty only hekj the lrwestment in the tradlng subsdlory. The performance of the investments Is monitored on o regjknr iKLgS by the Trustees. Page 2
e•th•l Unlt•d Church of J•sus Chris1 (AptstolK) 2 CbsOn Rood Trv5tee< Report (¢¢ntinuèd) For the Yeor Ended 51 Morth 2025 Strutturt. governance tind monogement o. Con$tltvtlon Bethel United Church ol Jesus CM5t (AFM>Sto1} 2 Glbson Rood L8 o reolstered cF¥Jrliy. number 1201273, ond Is consiituted under a Conslltvfion (Assoclation Structure) dated 8 Oecember 2022. b. Method$ of appolntment tx election of TnJ$t••s The management of the Chorlty Is the re5ponslbllhy of the Trltee$ who ore dè¢led ar COpted under the terms of the Constitutlon (Assocknt)n rUctU> ¢ Pollcl•s tJdopt•d f¢r th• Inthctlon arrt Irqlnlng of Trvst••s New Trustees ore provlded th cople5 of the Constliutk)n. the mosi recent onnuol report recent mlnutes ond o copy of the Chartty Cornmlssbn guldanc<"The Essential Truslee" 05 Port ol their fomlllartsotlon ond inducttjn. d. R•lat•d party relotionshlps The CIO Is offllloted wlth 8eihel Unlted Chvrch of Jesus Cls1 •. Flnanciol rlsk monag•mwit The Trustees hove ossessed the malor rL%k5 to whlch the Chorlly is exposed. In parCor those rdated to the operottons and fknon¢es of the Charlty. ond ore sotsfied thot swems ond procedu$ ore In pkjce to mltlgote exposu to the major rtsks. M•mb•rs' Ilabluty The Members of the Chorbty guorontee to trmJte an OmL)t not exceedlng £nti to the ossets of the Chorlty In the eveni ol winding vp. Page 3
8•th•l Unii•d Chvrch of J•sus Chrth (Aptssiolic) 2 (ts$0n Road Tru5tee< Report (¢ontMi¥Jèd) F¢Y the Yeor Ended 31 Morch 2025 Stotement of Trvst••¥ r•sp'11t1es The Trustees ore respM)nslble for prep0j the Trustees, rerort cmd the finonclol statements in occordonce wh opplicoble ltsw ond Unrted Kingdom Accounfftng Stondords (Unmed Klngdom Generolly Accepted Accounting Practice). The law app1t0b to ch)rllles In Er%J&)nd & Wales requtres the Trustees to prep0 finonciol stotements for euch flnoncS0l whKh give o true ond folr vlew of the stole of offalrs of the Chorliy ond of Its Incoming resource5 and oppllcatlon of resovrces. IncludSThJ Its Income and expeThYtture. for thai perfod. In preparing these financ1 statements. the TnJstees are reqL¢ired to". sect suitable ocawntlng pollcfjes ond thèn 0Y them ¥Stenty. observe the methcyjs ond princlples of Chorlt*s SOAP (FRS 102). make iudgements ond occovnting estimotes thot ole reosonoble ond wvdern.. stote whether oppllcoble UK A¢countlThJ Ston¢Jords (FRS 102) hove been followed, subiecr to onu motedol deportvres dclOSed ond explalned In iht flnancd Matements.. prepare the flnondal 5totements the oJng C¢ern bosls vnless It Is Impproprlote to kyesume thot the Charlty wlll continue In business The Trustees are re¥x)nsible lor keetyng odeqvate oc¢ountlng records tt ore sufflcknt to show and exploin the Chorfty's tronsactlons ond dlsclose trAth reosonoble accvracy ot ony tlme the Hnonck)I posnlon of the Chorltu and enable them to ensure thot the linoncKJl siotements comply wtth the C)rItIeS Act 2011. the Chorlty (Ac¢ounis ond ReF)Orts) ReqU10n$ 2008 and the provlslons of the csIrtlrtln (Associotion StnJctvre). They a olso responsible for safeguordlng the ossets of the Chorlty hence for toklng reosonoble steps for the prevenikn ond dete¢tlon ol fraud ond other lttegvlarltles. Approved by order of the memters of the of Trustees on 26 November 2025 and sljned thelr behalf by,. Rev D Edmund Cholr of Trustees Poge 4
B•th•l Unit•d Churth of JÈ$ Clwlst (Apostolk) 2 fjbson Road Independent Exomlnefs Report For the Yeur Ended 31 Morch 2025 Indyndtnt Exominevs Report to the Ttee3 of eethel Umed Chwch of J•svs thrlst (Aposioblc) 2 rJbson Rood ('th• Chorfty? I rewt to the ¢1ru Trustees on my exominotion of the occounts of the Chorw for the yeor ended 31 Mofch 2025. R•sponsbbllltl•s and of A•port As the Trustee5 of the Charity you ore responsible for the preF)0rc of the uccounts In accordance wlth the requlrwnents of the Ch)rllles Aci 2011 (Ihe 2011 AcV> I report In rèspect ol my examhotion of the Chority's occounls carrkd out (Jnder 5ectk)n 145 of the 2011 Act ond In corrylng out my exomSnotlon I hcNe folowed ihè oppltot4e trOn$ 9lven by Chorlty Cc¥nmtson undw SeCtn 145(5)(b) of the 2011 Act. Independent Exomlntrs Stot•ffnt Your OftenOn Is rjrown to fou thot has Fyepyed the 0¢nts In accordonce whh Accountlng ond Reportlng by CharStles.' stateffnt of AecommeThJed Proctlce oppltoble to thjdtles preporlng thelr occounts In accordOn wlth the FlrKJnclol Reponsng Stondord optOb In the UK ond Rewblt ol Irebnd (FRS 102) In preference to the Accountlng ond Reportiry by Chorlties.. Statemenl ot ReQnded Practte Issved on 1 Aprll 2005 which Is referred to In the extunt regulatk)ns bvl has been ¥thdr(mI. l understarKI thot this been donÈ h order for the occovnts to provhje o trve ond foir vlew In accord0n wlth the Generolly Accepted Accounting Practi effectlve for reportlng perbd5 beglnnlng on or ofter 1 Jonuary 2015. I hove ccmpleted my eyamoton. I ccnfkn) that no motters hove come to my attenlon connectlon wlth the exomlnotlon gIn9 me cavse to belleve ttr¥)t In (Y matefh]I respect.. accountlng records were not kept In respect of the Chortty os requlred by sectbn 130 01 2011 Act., or the occounts do not occord with il)ose record& Ihe otcounts do not comphj the opph'ccth requ1ments conceming the fonn and content ol occounts set ¢>Ji In ihe CharleS (AcctyJnis ond Reports) Aegvlotlons 2008 other thon ony requlrement that the occounts glve o'tnJe ond lolf vw is o motter considered os port of on iThJependent ex0min0tlc. I have no cOnmS and hove CC across rko otr mutters in connectlon wsth the exominotlon to which attentlon should be drown In thls rep)rt In order to enOb o worr understonding of the occounts to be reached. Poge 5
B•th•l Unitèd Churth of jes Chrlm (Aposiolk) 2 Glbson Road Independem Exomlneys Report (cMtiThJed) For the Yeor End•d 31 March 2025 This report is mode solely to the Chorfty's Tmstee& as a bothj. kn occordonce ¥th Pon 4 of ihe Chorftles (Accounts ond Reports) Règultstlons 2)8. My work hos been vndertoken so trt I might stote to the CharftS Trustees those motters I um requlred to stote io them In on indepencknt examinerfs report ond for rK) other pwwse. To the fullest extent permitted by law. l ¢Jo not accept or ossume responybilrty to onwrE otr thon the Charlty ond the Charlty's Trustees os a bodu. for my work or tor thi5 report Signed. Dot&J". 26 NovemLw 2025 Mark Gurney FCCA DChA Dalns Audlt Llmlted Blrmlnghom Poge 6
8ethel United Church of jes Christ (Ap¢t0) 2 Iload Stotèment of finonc)l Odmties For the Yeor ErKled 31 March 2025 Totol Total funds t$ 16 Month perK)d Yeor ¢ndèd ended 31 Morch 31 Morch 2025 2024 Note Incom• from: Oonatlons ond ads. Other donatron5 ond W)¢ Totol Income Exp•ndftur• an.. Choritoble octltes Total •xp•ndftw• mov•m•nt In fvnds R•e¢ndllo¥on of furth.. T¢td fr*Yl$ orrk•d forword The Statement of Flnancknl Aclwitles deS 9olns and losses recOlSed In the The notes on pages 9 10 10 form ol these finonckjl stotement& Page 7
Bethel Unlted Church of jes ChrEst (ApLoI) 2 Gibson Rood Registered number.. Balunce Sh•èt As at 31 Morth 2025 2025 2024 Currerrt assets Cosh ot bonk ond In ho1 Total ngt ass•t8 Chorfty fur Unrestrtted funds Total fvnds The Ilnancsol staterntS were opproved ond avth¢xtsed lor Isgje the Tru*ees on 26 November 2025 and signed on thelr behalf by.. Aèv Edmvn Cholr of Tr(Astees notes on poges 9 to 10 form port of Ihese AnonL1 statements Page 8
B•th•l Unit•d Chvrth of J•sus Chri# (Aptts) 2 Gibson Road Notes io the Ftnanclal Statements For lh• Y•or Énd•d 31 Morch 2025 G•n•rol Informot 8ethd Unrted Church of Jesus Christ (Apostolr} 2 Gbi son R(KKJ is o chorttoble Incorporuted organlsotlon (CIO) registered with the Chority CommLsslon in Engknr and Woles. The oddress of the C1ry5 registered office Is given on the Chodtu Inf¢rmotion poge. The pM1ndpol a¢iivFty of the thrlty Is ihot of a dormont chartty. Accountlng polici•$ 2.1 Bow of pr•poratlon of si<rt•m•nts The finonclol siotements have been prepored In occordonce th the ChorltSes SORP (FAS 102)- Accovnting ond Aeportiro CrItEs.. Stotement of Recommended Prociice oppllcoble to chorrtles preparSng thelr occounts In occordonce wRh the FLnonc5al ReptsrtirKJ Stondord applicab In the UK and Republlc of Irelund (FRS 102) leffectlve l Jonwry 2019). the Flnonckjl Reportlng Standord appli¢obl In the UK and Repvbllc of Iland (FRS 102) ond the c)rItS Act 2011. The financ1 stotements have been prewred to gfve o 'trve ond falrf vW ond hove deported from th Chortis {Accovnts ond Pepcrts) RegukJilons 2008 ¢)nly to the extent requed to provkle o 'trve and lol vlew. Thls deporture hos Invofved lollowng OsatIeS SOAP (FRS 102) publlshed In October 2019 roiher thon the Accountlr¥J ond AeFothrKJ Lw Chortiies.. Siotement of Recommended Proctlce eflectlve from l Aprll 2005 whkh hos slno been wlthdrowrn Bethel Vnlted Churth ol Jesus ChrLst (Ar01) 2 G+bson Rood meets the deflnltbn of o publlc beneln entllu under FRS 102. Assets Ilobllhlès afe Inltlolly recryjnlsèd ot hlslorlcol cost Of tronsoction volue unsS OtherSe sloted le¥(WIt accourtln9 Fdt¥. 2.2 Fund ¢UntIng Gerwol funds ore LFnrestrlcted fvnds whlch ore ovo4olJe fu use ot the dlscretbn of the Trustees In fLSrtheronce of the generol obiecifves of ttE Chortly ord whth have not been deSnoted for other pvrpos TNste•g remvntrotlon and •y4)ens DuThJ the yeor. no Trvstees reCe¢d ony remLnerotK)n c other beneffts {2024- £NIL). Durhg the ueor ended 31 Morth 2025, no TrLLStee have been Incwrèd (2024 . £NIL). Statem•nt of fur#ds The CIO wos dormnt In Ihe current perk)d and thère has been no movement in funds dumg the period. Page 9
8ethel Unlted Church of Jesus Ctrlst (Apctolic) 2 Road Notes to the Flnanaal St¢rtements For the Yr Ended 31 Morth 202S Memberf liability Eoch member of the Cr[loble compony vrthrtakes to contribute to the assets of the company In the event of being wound up wNle he/she Is o member. or wltF4n one yeor ofter he/th ceoses to be o membèr. such omount as mau reqL)Ired, not exceedirrtj £NIL the debts l#Jbitsb"es ¢cY)troaed before he/she ceases to be o member. Rdoted party transactlons There a no relot¢d pjrty tronsactk)n5 In etther perlcNI Poge JO