BETLEEM ROMANIAN PENTECOSTAL CHURCH Trustees, Annual Report and Financial Statements For the period ended 31 December 2024 Reference and Admlnistrative Inlormatlon Charity Name Betleem Romanian Pentecostal Church Charity Registratlon Number 1204538 Prlncipal Offic• Office 120, Devonshire House, 582 Honeypot Lane, Stsnmore, HA7 IJS Correspondenc• Address 90 Lindsay Drive. Harrow, HA3 OTN Rev Corneliu Nistor, Calin Victor Nitu, Alexandru Filipeanu, Danut Visan. Darius Teofil Pantea, Gabriel Tibu, Romi Ilies, Vasile Tibu, Viorel Nistor Board of Trustees A¢¢ountant Expert Consulting Ltd. 24 Twyford Abbey Road, London, NWIO 7HJ Bankers Barclays Bank I Churchill Place, London, E14 5HP Report of the Trustees for the year ended 31 December 2024 The trustees present their annual report and financial statements for the year ended 31 December 2024. The trustees confirm that these accounts comply with the Charities Act 2011, the charity's constitution. and the Charities SORP (FRS 102). Structure. Governance and Management Public Benefit Statement The trustees have had regard to the Charity Commission'5 guidance on public benefit in fulfilling their duty to further the charitable purposes for the public benefit. The activities described in this report are designed to deliver benefits to the public through the advancement of religion, the relief of hardship, and the advancement of Pa8elof5 education. as detailed in the 'Objectives and Activities, and 'Activities and Achievements, sections. Going Conc•m The trustees have assessed the charitys financial position and its ability to continue as a going concem. After making enquiries, they have a reasonable expectstion that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concern basis in preparing the financial ststements. Governin9 Document Betleem Romanian Pentecostsl Church is a Charitsble Incorporated Organisation (ao) registered with the Charity Commission. The charity is governed by its constitution, which was formally adopted by the members on 18 June 2023. This constitution supersedes the initial Trust Deed dated l November 2021 and sets out the charitable purposes, powers. and operational framewor Governance c¢)sts The trustees are committed to strong govemance and strategic oversighL The majority of trustees seNed in a voluntsry capacity and received no remuneration for their services during the year. No payments were made to trustees for their governance duties. All strategic oversighc compliance activities, and trustee responsibilities were undertaken on a voluntary basis. In the interest of full transparency, and in accordance with the SORP'S requirements for disclosing related party transactions. we note that one trustee. Rev Corneliu Nistor, is also employed by the charity under a *parate contract for his services as Pastor and spiritual leader. The remuneration of £9,736 paid to him during the year relates entirely to his pastoral duties and is recognised in the accounts as a direct cost of charitable activities, as it is wholly attributable to the delivery of worship ser4ices. No part of this remuneration was for his services as a trustee. Organisational Structure The charity trustees are responsible for the general control and management of the administration of the Church. The trustees give their time freely and receive no remuneration for their govemance duties. The spiritual and pastoral leadership is provided by the Pastor, Rev Corneliu Nistor, who is remunerated for his ministerial services under a contract of employment. This executive role is distinct from his duties as a charity trustee. The day-to-day management of operational functions is delegated to trustees holding designated roles, who report back to the full trustee body. PageZof5 Recruitment and Appointment of Trustees New trustees are appointed by a resolution passed by a majority of at least 75% of the existing trustee body. In selecting individuals, the trustees have regard to the skills. knowledge, and experience needed for effective administration. All trustees must affirm in writing their acceptance of the Basis of Faith. Ethical Ststements. and Doctrinal Distinctives. Induction and Trainlng of Trustees Upon appointment new trustees receive a comprehensive induction pack and meeting with the Chair and/or Treasurer. Ongoing training is provided through updates on charity law at trustee meetings and access to extemal training resources, ensuring the trustee body maintains a high standard of govemance. Risk Management The trustees have assessed the major risks facing the Church. Key risks. such as conflicts of interest related to the Pastor's remuneration. are managed through rigorous adherence to our conflicts of interest policy. Additional risks are managed through appropriate insurance, regular financial reviews, and robust safeguarding procedures, including DBS checks for all those working with vulnerable groups. The trustees are satisfied that the risks are being effectively managed. Objectlves and Actfvlties Our Aims The Church's purpo*s are: l. The advancement of the Christian faith in accordance with the Basis of Faith. 2. The prevention and relief of need, hardship. and sickness: the advancement of education; and the provision of facilities in the interests of social welfare. Our Objectives and Strategies Our objectives are to provide a spirltual home for worship and to senie our local community. Our strategies to achieve this include holding regular worship services. providing faith-based education. organising community and inter-faith events, offering practical support to relieve hardship, and running projects such as the Church Brass Band. Choirs, and Biblical School. Use of Volunteers Volunteers are integral to our activities. We are fortunate to have a dedicated team, including our charity trustees (with the exception of the Pastor's remunerated role), who freely give their time. All volunteers working with vulnerable groups are subject to robust safeguarding procedures. Grant-making Policy While our primary focus is direct service delivery, the trustees may make grants to further our charitable purposes. All grants are properly assessed, monitored. and applied solely for charitable purposes such as relieving need or advancing education. Pa8e3of5 Our definition of hardship includes financial need, sickness, and difficult social circumstances, with each application assessed on its individual merits. Activltles and Achievements How our artivities deliver publlc benefft The charity's activities provide benefit to our congregation and the wider community by advancing the Christian faith, relieving hardship, and advancing education. Religious Actlvlties Regular worship services, prayer meetings, and Sunday school. Celebration of key Christian festivals. Pastoral care and counselling. Distribution of literature on the Christian faith. Cornmunlty Artlvltl•s Support for new Romanian residents, including school settlement supporL A regular programme of activities includin9 religious studies. family meetings, musical events (Band, Choirs. Orchestra). and bible study seminars. Operation of a discretionary hardship fund. Health seminars and information sessions open to the entire community. Making our community hall available for social welfare activities. Partnershlp Worklng and P•rforni•n¢• R•vl•w The charity's attivities have been delivered independently this year. The trustees believe that developing strate9ic partnerships with other community organisations will be a key future focus to enhance our impact and reach. The trustees regularly review the outcomes of all work to ensure it effectively furthers our charitable purposes. Flnan¢lal R•vlew Reserv•s Pollcy The trustees have given active consideration to a formal reseries policy. As this is the charity's first year of operation, the priority has been to apply all available unrestricted funds directly towards estsblishing and delivering our core charitable activities. The intention is to develop a formal policy once a stsble pattern of income and expenditure is estsblished. Prlnclpal Fundlng Sources The charity's main source of income is voluntsry donations from its congregation and the wider Pentecostsl community. The charity's financial foundation was established through a transfer of £1,510.169 from Betleem Limited upon registration. As declared to the Charity Commission, these funds were raised by Betleem Limited with the sole intention of supporting this charitable work and were consolidated within the charity to ensure transparent and accountsble managemenL Page4of5 Investment Policy and Objectives The charity's primary investment objective is to build a designated capital fund for the acquisition of a freehold property. The policy is conseNative, prioritising capital security and liquidity through low-risk savings vehicles, with the aim of providing long-term stability and enhancing our service to the community. Plans for Future Perlod5 Our key future priorities are: l. Securing a pennanent home through a dedicated capital appeal. 2. Expanding community Outreach, including exploring partnerships. 3. Enhancing spiritual programs through more frequent bible study and discipleship programs. 4. Ensuring financial sustainability through robust management and transparency. Stat•m•nt of Trust•es' R•sponslbllltl•s The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the ao and of the incoming resources and application of resources of the ao for that period. In preparing the financial statements, the trustees are required to: Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudent. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the ao will continue in operation. The trustees are responsible for keeping adequate accounting records, safeguarding the assets of the CIO, and tsking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees and signed on th•lr behalf by: Mr Calln Nitu Trustee Page5of5 ||BETLEEM ROMANIAN PENTECOSTALCHURCH|BETLEEM ROMANIAN PENTECOSTALCHURCH|BETLEEM ROMANIAN PENTECOSTALCHURCH|CharityNo: 1204538|CharityNo: 1204538|| |---|---|---|---|---|---|---| ||Annualaccountsforthe period|||||| ||Period start date|**31/08/2023**|**To**|Period end
date|**31/12/2024**|| |||||||| |**Section A**|
**Statement of financial activities**|||||| |**Recommended categories by**
**activity**
Guidance No
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
Add: Capital Introduced
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05||||| |||253,478|-|-|253,478|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-||-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||253,478|-|-|253,478|-| |||||||| |||-|-|-|-|-| |||258,651|-|-|258,651|-| |||-|-|-|-|-| |||-|-|-|-|-| |||258,651|-|-|258,651|-| |||||||| |||5,173
-|-|-|5,173
-|-| |||-|-|-|-|-| |||5,173
-|-|-|5,173
-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||5,173
-|-|-|5,173
-|-| |||||||| |||-|-|-|-|-| |||1,538,680|-|-|1,538,680|-| |||1,533,507|-|-|1,533,507|-| BETLEEM ROMANIAN PENTECQSTAL CHURCH Chartty No 1204538 Annual accounts for the Section B Pen(Ml start dale 31mth23 To wriod end d8tÈ."31112Q024 Balance sheet Rest[￿1*d UnF•strfded In¢offl• EndowTr•nt Tot•1 Tol•l l•st funds lunds nd• Gudance note Fixed assets Irrt•nolble 8s¥ets T•n9ible assets Hèritagè assets InNwbn•nts F01 F02 F03 F04 FOS INsXe 1 S} (Nots 14) (Nots 161 (Note ln Current assets (Not• 181 (Not• 19} Inwsbn•nts (Not• 17.41 C•sh at bank and in hand {Not• 241 rotai curront ass Plo 1,545,354 1,545.354 Cre￿ltors. amourts falling due within one ye•r (Nots 201 3.135 3,135 Not ¢unpnt•ssets/(Ilabi11Oos) 812 1,542.219 1,542,219 T¢*al ass*¥ ¢UfTWrtikWlfths Creditors: amounts falling due aft•r ono y•ar INtste 201 Provisions for liabilities Accruals and deferred incomè B14 B15 8.712 8,712 rot•l assqts or Il&tslitlo8 Funds of the Charity Endowment funds (Note 271 Restricttsd income funds INot• 2n Unrestriet•d funds Revaluation T￿r B18 1,533.9)7 1.533,gJ7 817 918 819 1,533,507 1,533.S17 F•ir reser 821 Total funds 1.533.9)7 1.533.￿7 or iwo tDJsl98sldreilors on bohaff of all thg trust0￿￿'r￿(ts5 Sv)r￿l￿rE intN apFrfo¥al OALILI Ll iru 2£/4 C¢178 IEx¢oD 2PJ10r2025 **Section C Notes to the accounts** ## Note 1 **Basis of preparation** ## _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* � preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 - the Financial Reporting Standard applicable in the United Kingdom and Republic of - • and with* � Ireland (FRS 102) - and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* - -Tick as appropriate ## **1.2 Going concern** ## _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful; Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. CC17a (Excel) 28/10/2025 3 ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. |Yes*
�
No*
�
**_Please disclose:_**|�|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||�||| ||||| |**_(i) the nature of the change in accounting policy;_**|||Not applicable| |**_(ii) the reasons why applying the new accounting policy_**
**_provides more reliable and more relevant information;_**
**_and_**|||Not applicable| |**_(iii) the amount of the adjustment for each line affected_**
**_in the current period, each prior period presented and_**
**_the aggregate amount of the adjustment relating to_**
**_periods before those presented, 3.44 FRS 102 SORP._**|||**_Not applicable_**| ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* � * -Tick as appropriate No* � ## _**Please disclose:**_ |**_Please disclose:_**|| |---|---| |**_(i) the nature of any changes;_**|Not applicable| |**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|Not applicable| |**_(iii) where practicable, the effect of the change in one or_**
**_more future periods._**|Not applicable| CC17a (Excel) 28/10/2025 4 ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). |Yes*
�
No*
�
**_Please disclose:_**|�|* -Tick as appropriate|* -Tick as appropriate| |---|---|---|---| ||�||| ||||| |**_(i) the nature of the prior period error;_**|||Not applicable| |**_(ii) for each prior period presented in the accounts, the_**
**_amount of the correction for each account line item_**
**_affected; and_**|||Not applicable| |**_(iii) the amount of the correction at the beginning of the_**
**_earliest prior period presented in the accounts._**|||Not applicable| CC17a (Excel) 28/10/2025 5 **Section C Notes to the accounts** **(cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ ## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE** **Please provide a description of the nature of each change Not applicable in accounting policy** ## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ ## **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated** CC17a (Excel) 28/10/2025 6 **Section C Notes to the accounts** **(cont)** ## **Note 2 Accounting policies** ## **2.2 INCOME** _This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._ |**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
•
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
•
the monetary value can be measured with sufficient reliability
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required o
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||�|�|�| ||Yes
No
N/a
||| ||�
|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| CC17a (Excel) 28/10/2025 7 |**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investmentsare
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Basic financial**
**instruments**
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a| |---|---|---|---| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�
.|�|�| ||Yes
No
N/a||| CC17a (Excel) 28/10/2025 8 |**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
(
g
)
g
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.|||| |---|---|---|---| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| ||Yes
No
N/a||| ||�|�|�| **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** CC17a (Excel) 28/10/2025 9 **Section C Notes to the accounts** **(cont)** ## **Note 3 Analysis of income** |**Note 3 Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**|**Analysis of income**| |---|---|---|---|---|---|---| |**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
253,478- - 253,478-
Gift Aid
- - - - -
Legacies
- - - - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- - - - -
Other
- - - -
**Total** 253,478 - - 253,478 -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
- - - - -
- - - - -
- - - - -
Other
- - - - -
**Total** - - - - -
Interest income
- - - - -
Dividend income
- - - - -
Rental and leasingincome
- - - - -
Other
- - - - -
**Total** - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**Total** - - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total** - - - - -
253,478 - - 253,478 -
**Other information:**
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|||||| ||Donations andgifts|253,478|-|-|253,478|-| ||Gift Aid|-|-|-|-|-| ||Legacies|-|-|-|-|-| ||General grants provided by government/other
charities|-|-|-|-|-| ||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-|| ||Donatedgoods,facilities and services|-|-|-|-|-| ||Other|-|-|-|-|| ||**Total**|253,478|-|-|253,478|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Interest income|-|-|-|-|-| ||Dividend income|-|-|-|-|-| ||Rental and leasingincome|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| |||-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| ||Conversion of endowment funds into income|-|-|-|-|-| ||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-| ||Gain on disposal of a programme related
investment|-|-|-|-|-| ||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-| ||Other|-|-|-|-|-| ||**Total**|-|-|-|-|-| |||||||| |||253,478|-|-|253,478|-| |||||||| |**All income in the prior year was unrestricted except for: (please**
**provide description and amounts)**||Not applicable
||||| |**Where any endowment fund is converted into income in the**
**prior period, please give the reason for the conversion.**
**Where any endowment fund is converted into income in the**
**reporting period, please give the reason for the conversion.**||||||| |||Not applicable||||| |||||||| |||Not applicable||||| |||||||| |**Within the income items above the following items are material:**
**(please disclose the nature, amount and any prior year**
**amounts)**
CC17a (Excel)||
Not applicable
~~10~~||||| 28/10/2025 **Section C Notes to the accounts (cont)** **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**£**
**Description**|**This year**
**£**
**Description**|**This year**
**£**
**Description**| |---|---|---|---| ||||-| ||||-| ||||-| ||||-| ||**Total**
**Description**||-| ||||**Last year**
**£**| ||||-| ||||-| ||||-| ||||-| ||**Total**
-
**Thisyear**
**Lastyear**||-| ||||| ||**Thisyear**
**Lastyear**||| ||||| CC17a (Excel) 28/10/2025 11 **Section C Notes to the accounts** **(cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**|**Thisyear**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| ||||| |||**Lastyear**|| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**|||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**|||| ||||| ||||| ||||| CC17a (Excel) 28/10/2025 12 ## **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** |**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**| |---|---|---|---|---|---|---|---|---| |Incurred seeking donations|-|-|-|-|-|-|-|-| |Incurred seeking legacies|-|-|-|-|-|-|-|-| |Incurred seeking grants|-|-|-|-||||-| |Operating membership schemes and
social lotteries|-|-|-|-||||-| |Staging fundraising events|-|-|-|-||||-| |Fudraising agents|-|-|-|-||||-| |Operating charity shops|-|-|-|-||||-| |Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-| |Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-| |Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-| |Database development costs|-|-|-|-|-|-|-|-| |Other trading activities|-|-|-|-||||-| |Investment management costs:|-|-|-|-||||-| |Portfolio management costs|-|-|-|-|-|-|-|-| |Cost of obtaining investment advice|-|-|-|-|-|-|-|-| |Investment administration costs|-|-|-|-|-|-|-|-| |Intellectual property licencing costs|-|-|-|-|-|-|-|-| |Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total expenditure on raising funds**|-|-|-|-|-|-|-|-| |**Expenditure on charitable activities:**||||||||| |Faith & Worship|105,893|-|-|105,893|-|-|-|-| |Community Projects & Grants|63,217|-|-|63,217|-|-|-|-| |Rent & Utilities for Project Spaces|40,884|-|-|40,884|-|-|-|-| |Staff Costs|3,500|-|-|3,500|-|-|-|-| |Costs of Aborted Property Purchase|6,184|-|-|6,184|-|-|-|-| |Support Costs (Administration)|38,973|-|-|38,973|-|-|-|-| |**Total expenditure on charitable**
**activities**|258,651|-|-|258,651|-|-|-|-| |**Separate material item of expense**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total**|-|-|-|-|-|-|-|-| |**Other**||||||||| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| ||-|-|-|-|-|-|-|-| |**Total other expenditure**
**TOTAL EXPENDITURE**|-|-|-|-|-|-|-|-| ||258,651|-|-|258,651|-|-|-|-| CC17a (Excel) 28/10/2025 13 ## **Other information:** **Analysis of expenditure on charitable activities** ||**Thisyear**|**Thisyear**|**Thisyear**|**Thisyear**|**Lastyear**|**Lastyear**|**Lastyear**|**Lastyear**| |---|---|---|---|---|---|---|---|---| |**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**| ||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**| |Faith & Worship|105,893|-||105,893|-|-|-|-| |Charitable Activities|113,785|-||113,785|-|-|-|-| |Other|-|-|-|-|-|-|-|-| |**Total**|219,678|-|-|219,678|-|-|-|-| CC17a (Excel) 28/10/2025 14 **Section C Notes to the accounts** **(cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary item**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**| |---|---|---|---| |||-|-| ||||| |||-|-| |||-|-| |||-|-| ||||| |||-|-| ||**s**|-|-| CC17a (Excel) 28/10/2025 15 **Section C Notes to the accounts** **(cont)** ## **Note 8 Funds received as agent** _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ |||**Amount received**|**Amount received**|**Amountpaid out**|**Amountpaid out**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---|---|---|---|---|---| |**Description/name of party**|**Related**
**party (Yes**
**or No)**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**|**Thisyear**|**Lastyear**| |||**£**|**£**|**£**|**£**|**£**|**£**| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |||-|-|-|-|-|
-| |**Total**||-|-|-|-|-|
-| ## _**8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please discose details of any balances outstanding between any participating members.**_ |**Description/name of party**|**Balance held atperiod end**|**Balance held atperiod end**| |---|---|---| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| |**Total**|-|
-| CC17a (Excel) 28/10/2025 16 ## **Note 9 Support Costs** ## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ ## **This year** |**This year**||||||| |---|---|---|---|---|---|---| |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| ## **Last year** |**Support cost**
**(examples)**|**Raising funds**|**Activity 1**|**Activity 2**|**Activity 3**|**Grand total**|**Basis of allocation**| |---|---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**|**(Describe method)**| |Governance|-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |Other|-|-|-|-|-|| |**Total**|-|-|-|-|-|| _**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ During this period, all support costs are considered general administrative in nature and support the charity’s operations as a whole. Consequently, no apportionment of these costs to individual activities has been made. Professional fees for accountancy and independent examination services are recognised in the period to which they relate. CC17a (Excel) 28/10/2025 17 **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ |**_Please provide details of the amount paid for any statutory external scrutiny of_**
**_accounts and other services provided by your independent examiner. If nothing_**
**_was paid please enter '0' in the appropriate box(es)._**||| |---|---|---| |**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**| ||2,160|-| ||-|-| ||-|-| ||6,552
|-| CC17a (Excel) 28/10/2025 18 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** ## _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |**This year:**
**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||13,235|-| ||-|-| |||| ||-|-| ||13,235|-| |||| |||| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party Last year:** **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** |**Band**|**Number of employees**|**Number of employees**| |---|---|---| ||**This year**
-|**Last year**
-| |**£60,000 to £69,999**||| |**£70,000 to £79,999**|-|-| |**£80,000 to £89,999**|-|-| |**£90,000 to £99,999**|-|-| |**£100,000 to £109,999**|-|-| |||| |**Please provide the total amount paid to key management**
**personnel (includes trustees and senior management) for their**
**services to the charity. For specific amounts paid to trustees, see**
**Note 28.**||| ||**Thisyear**|**Lastyear**| ||**£**|**£**| ||-
|-| CC17a (Excel) 28/10/2025 19 |**11.2 Average head count in the year**
**The parts of the charity in which the**
**employees work**||**This year**
**Number**|**Last year**
**Number**| |---|---|---|---| ||**Fundraising**|-|-| ||**Charitable Activities**|4|-| ||**Governance**|-|-| ||**Other**|-|-| ||**Total**|4|-| ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ |**Please explain the nature of the**
**payment**
**Please state the legal authority or**
**reason for making the payment**|**This year**|| |---|---|---| ||**Last year**|| |||| ||**This year**|| ||**Last year**|| |**Please state the amount of the payment (or value of any waiver of**
**a right to an asset)**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| CC17a (Excel) 28/10/2025 20 ## **11.4 Redundancy payments** ## _**Please complete if any redundancy or termination payment is made in the period.**_ |**The nature of the payment (cash, asset**
**etc.)**
**Total amount of payment**
**Please state the accounting policy for any redundancy or**
**termination payments**
**The extent of redundancy funding at the balance sheet date**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**
-|**£**
-| |||| |||| |||| ||**Thisyear**|**Lastyear**| ||**£**
-|**£**
-| |||| |||| CC17a (Excel) 28/10/2025 21 **Section C Notes to the accounts** **(cont)** ## **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ |**Amount of contributions recognised in the SOFA as an expense**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| **Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.** **Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity for this year and last year, if different** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan. If this is different for last year, provide details** **Provide an explanation of how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined. If this is different for last year, provide details** CC17a (Excel) 28/10/2025 22 **Section C Notes to the accounts** ## **(cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **This year:** ## **13.1 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**|**Total**| |---|---|---|---|---| ||||**£**|**£**| |HardshipGrants|-|8,658.00|-|
8,658.00| |Donations to CommunityProjects|4,000.00|-|-|
4,000.00| ||-|-|-|
-| ||-|-|-|
-| |**_Total_**|**4,000**|**8,658**|**-**|**12,658**| ## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|**13.2 Grants made to institutions**||| |---|---|---|---| |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**||_Yes_|**_Please provide_**
**_details of charity's_**
**_URL._**| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| |CARMEL ROMANIAN PENTACOSTAL CHURCH OF GOD|UGANDA MISSION - RAISING FUNDS FOR
CHILDREN'S EDUCATION||4,000| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|||**4,000**| ||||-| ||||4,000| CC17a (Excel) 28/10/2025 23 ## **Last year:** ## **13.3 Analysis of grants paid (included in cost of charitable activities)** |**Analysis**|**Grants to**
**institutions**|**Grants to individuals**|**Support costs**
**£**|**Total**
**£**| |---|---|---|---|---| |Activityorproject 1|-|-|-|**-**| |Activityorproject 2|-|-|-|**-**| |Activityorproject 3|-|-|-|**-**| |Activityorproject 4|-|-|-|**-**| |**_Total_**|**-**|**-**|**-**|**-**| _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_ ## **13.4 Grants made to institutions** |**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of the_**
**_grant and total paid to each institution is available on the charity's web site._**|**_Yes_**|**_Please provide_**
**_details of charity's_**
**_URL._**| |---|---|---|---| |||**_No_**|**_Provide details_**
**_below_**| ||||| |**Names of institution**|**Purpose**||**Total amount of**
**grantspaid £**| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| ||||-| |**_TOTAL GRANTS PAID_**
**_Total grants to institutions in reporting period_**
**_Other unanalysed grants_**|||**-**| ||||-| ||||-| CC17a (Excel) 28/10/2025 24 **Section C Notes to the accounts (cont)** ## **Note 14 Tangible fixed assets** ## _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** |At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the beginning of the year
Net book value at the end of the year
**14.3 Net book value**
**14.2 Depreciation and impairments**|**Freehold land &**
**buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor**
**vehicles**
**£**|
**Fixtures, fittings**
**and equipment**
**£**|**Total**
**£**| |---|---|---|---|---|---| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||SL or RB (Straight
Line or Reducing
Balance)|SL or RB|SL or RB|SL or RB|SL or RB| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| CC17a (Excel) 28/10/2025 25 ## **14.4 Impairment** _**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ |**14.5 Revaluation**
**_the name of independent valuer, if applicable_**
**_the carrying amount that would have been recognised had the assets been_**
**_carried under the cost model._**
**_the methods applied and significant assumptions_**
**_the effective date of the revaluation_**
**_Last year: Please provide a description of the events and circumstances that_**
**_led to the recognition or reversal of an impairment loss._**
**_If an accounting policy of revaluation is adopted, please provide:_**|||| |---|---|---|---| |||**This year**
**Last year**|| ||||| ||||| ||||| |||-|-| ## **14.6 Other disclosures** |**_(iii) Details of the existence and carrying amounts of property, plant and_**
**_equipment to which the charity has restricted title or that are pledged as_**
**_security for liabilities._**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**|**Thisyear**|**Lastyear**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| |||| _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 28/10/2025 26 **Section C Notes to the accounts (cont)** ## **Note 15 Intangible assets** _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |**15.1 Cost or valuation**||||| |---|---|---|---|---| |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the year
Disposals
Amortisation
Impairment
Transfers*
At end of year
Net book value at the beginning
of the year
Net book value at the end of the
year
**15.3 Net book value**|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates**_ _**Policies for the recognition of any capital development**_ CC17a (Excel) 28/10/2025 27 ## **15.5 Impairment** |**This year:**
**Last year:**
**15.6 Revaluation**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**15.7 Other disclosures**
**_(iii) Please provide the amount of contractual_**
**_commitments for the acquisition of intangible assets._**
**_If an accounting policy of revaluation is adopted, please provide:_**
**_the carrying amount that would have been recognised had_**
**_the assets been carried under the cost model._**
**_Please provide a description of the events and_**
**_circumstances that led to the recognition or reversal of an_**
**_impairment loss._**
**This year**
**Last year**
**_the effective date of the revaluation_**
**_(iv) State the amount of research and development_**
**_expenditure recognised as expenditure in the year._**
**_(v) Please detail the headings in the SOFA in which a_**
**_charge for amortisation of intangible assets is included._**
**_the name of independent valuer, if applicable_**
**_the methods applied_**
**_(vi) For any material intangible assets, please provide a_**
**_description, its carrying amount and any remaining_**
**_amortisation period._**
**_(i) If your intangible asset was acquired by way of grant,_**
**_provide value on initial recognition and carrying amount of_**
**_the asset._**
**_(ii) Details of the carrying amounts of any intangible_**
**_assets to which the charity has restricted title or that are_**
**_pledged as security for liabilities._**||| |---|---|---| |||| |||| |||| ||**This year**|**Last year**| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| |||| - _The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._ CC17a (Excel) 28/10/2025 28 **Section C Notes to the accounts** **(cont)** ## **Note 16 Heritage assets** ## _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** |**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation, management**
**and disposal of heritage assets.**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| ## **16.2 Cost or valuation** |At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Net book value at the beginning of the
year
Net book value at the end of the year
**16.3 Depreciation and impairments**
**16.4 Net book value**|**Heritage asset**
**1**
**£**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|**Total**
**£**| |---|---|---|---|---|---|---| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| ||-|-|-|-|-|| |||||||Straight Line
("SL") or
Reducing
Balance
| |||||||~~("RB")~~| ||- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|||||| ||-|-|-|-|-|| ||-|-|-|-|-|| CC17a (Excel) 28/10/2025 29 ## **16.5 Impairment** ## **This year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **Last year** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_ **This year Last year** ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**£**|**At cost Group**
**B**
**£**|**Total**
**£**| |---|---|---|---| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ||-|-|-| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** |**(i) Explain the reason why heritage**
**assets have not been recognised on**
**the balance sheet.**
**(ii) Describe the significance and**
**nature of heritage assets.**
**(iii) Disclose information that is**
**helpful in assessing the value of**
**heritage assets.**
**(iv) Explain the reason why it is not**
**practicable to obtain a valuation of**
**heritage assets.**|**This year**|**Last year**| |---|---|---| |||| |||| |||| |||| CC17a (Excel) 28/10/2025 30 **16.9 Five year summary of heritage assets transactions** ||**2015**|**2014**|**2013**|**2012**|**2011**| |---|---|---|---|---|---| ||**£**|**£**|**£**|**£**|**£**| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-||||| ||-||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| CC17a (Excel) 28/10/2025 31 **Section C Notes to the accounts** **(cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |Carrying (fair) value at beginning of
period
**Add:**additions to investments during
period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the
period
**Add/(deduct):**net gain/(loss) on
revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**| |---|---|---|---|---|---|---| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ||-|-|-|-|-|-| ***Please specify additions resulting from acquisitions through business combinations, if any.** _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** ## **This year: Analysis of investments** ## **Cash or cash equivalents** **Listed investments** **Investment properties** **Social investments** **Other investments Total** **Grand total (Fair value at year end+Cost less impairment)** |||| |---|---|---| |**Fair value at year end**|**Cost less impairment**|| |**£**|**£**|| |-|-|| |-|-|| |-|-|| |-|-|| |-|-|| |-|-|| |-||| **Last year: Analysis of investments** ## **Cash or cash equivalents** **Listed investments** **Investment properties Social investments Other investments** **Total** **Grand total (Fair value at year end+Cost less impairment)** ||| |---|---| |**Fair value at year end**|**Cost less impairment**| |**£**|**£**| |-|-| |-|-| |-|-| |-|-| |-|-| |-|-| |-|| CC17a (Excel) 28/10/2025 32 ## **17.3 If your charity holds investment properties, please complete the following note:** |**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by the**
**charity**
**(ii) Name or independent valuer, if applicable, and relevant**
**qualifications**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of income or**
**disposal proceeds**
**(iv) Explain any contractual obligations for the purchase,**
**construction or development of investment property or for**
**repairs, maintenance or enhancements**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| |||| |||| ## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Social investments**
**Other investments**
**Analysis of current asset investments**
**Cash or cash equivalents**
**Listed investments**
**Investment properties**
**Total**|**This year**|**Last year**| |---|---|---| ||**£**|**£**| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ||-|-| ## **17.5 Guarantees** |**Please provide details and amount of any guarantee made to**
**or on behalf of a third party**
**Name of the entity or entities benefitting from those**
**guarantees**
**Please explain how the guarantee furthers the charity's aims**|**Thisyear**|**Lastyear**| |---|---|---| |||| |||| |||| CC17a (Excel) 28/10/2025 33 ## **17.6 Concessionary loans** |**Amount of concessionary loans received**
**_(Multiple loans received may be disclosed in_**
**_aggregate provided that such aggregation does not_**
**_obsure significant information)._**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_).**
**Where a charity has provided financial assets as**
**a form of security, the carrying amount of the**
**financial asset pledged as security and the terms**
**and conditions relating to its pledge.**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**
**17.7 Additional information**
**Please provide information about the**
**significance of investments to the charity's**
**financial position or performance eg. terms and**
**conditions of loans or the use of hedging to**
**manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**|**_Description_**|**_Description_**|**This year £**|**Last year £**| |---|---|---|---|---| ||||-|-| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**_Description_**||**This year £**|**Last year £**| ||||-|-| ||||-|-| ||||-|-| ||**_Total_**||-|-| |||||| ||**This year**||**Last year**|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| ||**Thisyear**||**Lastyear**|| |||||| |||||| |||||| CC17a (Excel) 28/10/2025 34 **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|||||| |---|---|---|---|---|---| |**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
**Charitable activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other trading activities:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Other:**
**_Opening_**
- - - - -
**_Added in period_**
- - - - -
**_Expensed in period_**
- - - - -
**_Impaired_**
- - - - -
**_Closing_**
**- - - - -**
**Total this year**
- - - - -
**_Total previous year_**
- - - - -
**Work in**
**progress**
**18.2 Please specify the carrying amount of any**
**stocks pledged as security for liabilities**
**Stock**
**Donated goods**
**This year**
**Last year**
**£**
**£**|**Stock**||**Donated goods**||**Work in**
**progress**| ||**For**
**distribution**|**For resale**|**For**
**distribution**|**For resale**|| ||**£**|**£**|**£**|**£**|**£**| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||||||| ||||||| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||-|-|-|-|-| ||**-**|**-**|**-**|**-**|**-**| ||-|-|-|-|-| ||-|-|-|-|-| ||||||| |||**This year**||**Last year**|| |||**£**||**£**|| ||||||| CC17a (Excel) 28/10/2025 35 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||| |---|---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**|**This year**
**£**|**Last year**
**£**| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ## **Total** _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**| |---|---|---| ||-|
-| ||-|
-| ||-|
-| ||-|
-| ||-|
-| CC17a (Excel) 28/10/2025 36 **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** **Accruals for grants payable** **Bank loans and overdrafts Trade creditors** **Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors** |**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**| |---|---|---|---|---| ||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**| ||-|-|-|
-| ||-|-|-|
-| ||-|-|-|
-| ||-|-|-|
-| ||8,712|-|-|
-| ||635|-|-|
-| ||2,500|-|-|
-| ||11,847|-|-|
-| ## **20.2 Deferred income** ## _**Please complete this note if the charity has deferred income.**_ |**_come._**||| |---|---|---| |
**Thisyear**|**Lastyear**|| |||| |||| ||**This year**
**£**|**Last year**
**£**| ||-|
-| ||-|
-| ||-|
-| ||-|
-| _**Please explain the reasons why income is deferred.**_ ## _**Movement in deferred income account**_ **Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period** CC17a (Excel) 28/10/2025 37 **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Movements in recognised provisions and funding commitment during the period** |**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of resulting**
**payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Thisyear**
**Thisyear**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**21.2 Please provide:**
**- a brief description of any obligations on the balance**
**sheet and the expected amount and timing of resulting**
**payments;**
**- an indication of the uncertainties about the amount**
**or timing of those outflows; and**
**- the amount of any expected reimbursement, stating**
**the amount of any asset that has been recognised for**
**that expected reimbursement.**
**21.3 For any funding commitment that is not**
**recognised as a liability or provision, provide details**
**of commitment made, the time frame of that**
**commitment, any performance-related conditions and**
**details of how the commitment will be funded (with**
**contracts for capital expenditure separately**
**identified).**
**21.4 Where unrestricted funds have been designated**
**to a fund commitment, please disclose the nature of**
**any amounts designated and the likely timing of that**
**expenditure.**
**Balance at the end of the reporting period**
**Thisyear**
**Thisyear**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the start of the reporting period**|**This year**
**£**|**Last year**
**£**| |---|---|---|---| |||-|-| |||-|-| |||-|-| |||-|-| |||-|-| |||**Lastyear**|| ||
||| ||||| ||||| ||**Thisyear**|**Lastyear**|| ||||| ||||| ||||| CC17a (Excel) 28/10/2025 38 **Section C Notes to the accounts** **(cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.** |**her basic financial instruments**|| |---|---| |**This year**|**Last year**| |_The charity’s financial instruments are_
_cash and short-term creditors. The_
_main risk is to its cash holdings,_
_managed by using reputable UK_
_banks. Liquidity risk is low, as cash_
_reserves significantly exceed short-_
_term liabilities. The charity has no_
_borrowings, so interest rate risk is not_
_significant. There is no material_
_exposure to other financial risks such_
_as price or foreign currency risk. The_
_trustees' policy is to maintain sufficient_
_unrestricted funds to meet operational_
_needs and ensure the charity can_
_continue its activities._|| **22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 28/10/2025 39 **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** ## **This year** |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| |---|---| ||| ||| ||| ||| |**Lastyear**|| |**Description of item including its legal nature. Please**
**describe any security provided in connection to the**
**liability.**|**Estimate of financial effect**| ||| ||| ||| ||| ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** ## **This year** ## **Last year** **Description of item Estimate of financial effect Description of item Estimate of financial effect** **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **This year Last year** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 28/10/2025 40 **Section C Notes to the accounts** **(cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**||| |---|---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**| ||-|-| ||1,522,000|-| ||23,354|-| ||-|-| ||1,545,354|-| CC17a (Excel) 28/10/2025 41 **Section C Notes to the accounts** **(cont)** ## **Note 25 Fair value of assets and liabilities** |**25.1 Please provide details of the charity's**
**exposure to credit risk (the risk of incurring a loss**
**due to a debtor not paying what is owed) , liquidity**
**risk (the risk of not being able to meet short term**
**financial demands) and market risk (the risk that**
**the value of an investment will fall due to changes**
**in the market) arising from financial instruments to**
**which the charity is exposed at the end of the**
**reporting period and explain how the charity**
**manages those risks.**
**25.2 Please give details of the amount of change**
**in the fair value of basic financial instruments**
**(debtors, creditors, investments (see section 11,**
**FRS 102 SORP)) measured at fair value through the**
**SoFA that is attributable to changes in credit risk.**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| ||_The charity's financial instruments are cash_
_and creditors. Its main exposure is credit risk_
_on its cash holdings; this is managed by using_
_reputable UK banks. Liquidity risk is_
_considered low, as significant cash reserves_
_comfortably exceed all short-term liabilities._
_The charity has no borrowings or equity_
_investments, so its exposure to market risk_
_from interest rates or price fluctuations is not_
_significant. The trustees regularly review the_
_charity's financial position and consider the_
_security and liquidity of its assets as a primary_
_objective, ensuring funds are available to_
_meet charitable activities as they fall due._|| |||| ||
The charity does not hold any financial
instruments that are measured at fair value
through the Statement of Financial Activities.
All of the charity's financial instruments,
comprising cash and cash equivalents,
debtors, and creditors, are short-term in nature
and are measured at amortised cost.
Consequently, there were no changes in the
fair value of any financial instruments during
the reporting period, and no amount of change
is attributable to changes in credit risk. This
accounting treatment is in accordance with
FRS 102.|| CC17a (Excel) 28/10/2025 42 **Section C Notes to the accounts (cont)** ## **Note 26 Events after the end of the reporting period** ## _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the**_ |**Please provide details of the nature of the**
**event**
**Provide an estimate of the financial effect**
**of the event or a statement that such an**
**estimate cannot be made**|**Thisyear**
**Lastyear**|**Thisyear**
**Lastyear**| |---|---|---| |||| |||| |||| CC17a (Excel) 28/10/2025 43 |**Fund**
**balances**
**carried**
**forward**
**£**|1,533,507|-|-|-|-|-|-|-|-|-|-|1,533,507| |---|---|---|---|---|---|---|---|---|---|---|---|---| |**Gains and**
**losses**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Transfers**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Expenditure**
**£**|- 258,651|-|-|-|-|-|-|-|-|-|-|- 258,651| |**Income**
**£**|253,478|-|-|-|-|-|-|-|-|-|-|253,478| |**Fund**
**balances**
**brought**
**forward**
**£**|1,538,680|-|-|-|-|-|-|-|-|-|-|1,538,680| |**Purpose and Restrictions**|Funds for the general charitable purposes
of the church||||||||||**N/a**|**Total Funds**| |**Type PE, EE**
**R or UR ***|U||||||||||**N/a**|| |**Fund names**|Unrestricted General Funds||||||||||**_Other funds_**|| |**Fund**
**balances**
**carried**
**forward**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |---|---|---|---|---|---|---|---|---|---|---|---|---| |**Gains and**
**losses**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Transfers**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Expenditure**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Income**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Fund**
**balances**
**brought**
**forward**
**£**|-|-|-|-|-|-|-|-|-|-|-|-| |**Purpose and Restrictions**|||||||||||**N/a**|**Total Funds**| |**Type PE, EE**
**R or UR ***|||||||||||**N/a**|| |**Fund names**|||||||||||**_Other funds_**|| ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** ## **This year** |**Thisyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legalpower for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **Last year** |**Lastyear**||| |---|---|---| ||**Reason for transfer and where endowment is converted to income,**
**legal power for its conversion**|**Amount**| |Between unrestricted and
restricted funds||| |Between endowment and
restricted funds||| |Between endowment and
unrestricted funds||| |||| ## **27.4 Designated funds** ## **This year** **Planned use Purpose of the designation Amount** ## **Last year** **Planned use Purpose of the designation Amount** CC17a (Excel) 28/10/2025 46 **Section C Notes to the accounts** ## **(cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** ## **This year** **None of the trustees have been paid any remuneration or received any other benefits from an FALSE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ **----- Start of picture text -----**
Amounts paid or benefit value
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £
Rev Corneliu Nistor Pastoral Ministry Salaries
9,736 - - - 9,736
-
- - - -
-
- - - -
-
- - - -
**----- End of picture text -----**
_**Please give details of why remuneration or other employment benefits were paid.**_ One trustee, Rev Corneliu Nistor, is employed by the charity under a separate contract for their services as Pastor and spiritual leader. The remuneration disclosed above of £9,736 was paid solely for their services in this employed capacity and relates entirely to pastoral duties. No part of this remuneration was paid for their services as a trustee, which were provided on a voluntary basis. The disclosure is made in accordance with the SORP's requirement for transparency regarding all payments to individuals who serve as trustees. _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **Last year** **None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**|**Legal authority (eg**
**order, governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**| |---|---|---|---|---|---|---| |||**Remuneration**|**Pension**
**contribution**|**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**|**Other**|**TOTAL**| |||**£**|**£**||**£**|**£**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| |||-|-|-|-|**-**| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ CC17a (Excel) 28/10/2025 47 ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_ |**No trustee expenses have been incurred (True or False)**||**_FALSE_**| |---|---|---| |||| |**Type of expenses reimbursed**|**This year**|**Last year**| ||**£**|**£**| |**Travel**|1,013|-| |**Subsistence**|-|-| |**Accommodation**|-|-| |**Other (please specify):**|-|-| ||-|-| |**TOTAL**|1,013|-
| |**Please provide the number of trustees reimbursed for expenses or who had**
**expenses paid by the charity**||| ||4|| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ ## **This year** |**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**There have been no related party transactions in the reporting period (True or False)**|**_FALSE_**|**_FALSE_**| |---|---|---|---|---|---|---|---| ||||||||| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**||**Amounts**
**written off**
**during**
**reporting**
**period**
| ||||**£**|**£**|**£**||**£**| |**Emanuel Filipeanu**|**Son of**
**Trustee,**
**Alexandru**
**Filipeanu;**
**Volunteer**
**Band**
**Director**|**Reimbursement of**
**expense for purchase of**
**musical instruments for**
**the charity's brass band**|
675|0|0||0| |**Miriam Nistor**|**Daughter of**
**Trustee, Rev**
**Corneliu**
**Nistor;**
**Volunteer**
**Orchestra**
**Director**|**Reimbursement of**
**travel expense (train)**
**for orchestra**
**implementation event in**
**Glasgow**|
695|0|0||0| |**Cornelia Nistor**|**Daughter of**
**Trustee, Rev**
**Corneliu**
**Nistor;**
**Volunteer**
**Biblical**
**School**
**teacher**|**Reimbursement of**
**expense for purchase of**
**Biblical school supplies**
**for the charity's use**|
101|0|0||0| |**Ruben Nistor**|**Son of**
**Trustee, Rev**
**Corneliu**
**Nistor;**
**Volunteer**
**Audio**
**engineer**|**Reimbursement of**
**expense for purchase of**
**audio supplies for the**
**charity's use**|
86|0|0||0| CC17a (Excel) 28/10/2025 48 |**Fineas Filipeanu**|**Son of**
**Trustee,**
**Alexandru**
**Filipeanu;**
**Volunteer**
**guitar**
**teacher**|**Reimbursement of**
**travel expense (train)**
**for orchestra**
**implementation event in**
**Glasgow**|
349|0|0|0| |---|---|---|---|---|---|---| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**||||||| |||||||| |||||||| |||||||| CC17a (Excel) 28/10/2025 49 ## **Last year** **There have been no related party transactions in the reporting period (True or False)** |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|**Amounts**
**written off**
**during**
**reporting**
**period**
| |---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**| |||||||| |||||||| |||||||| |||||||| |**_For any related party, please provide details of any_**
**_guarantees given or received._**
**_In relation to the transactions above, please provide the_**
**_terms and conditions, including any security and the nature_**
**_of any payment (consideration) to be provided in settlement._**||||||| |||||||| |||||||| |||||||| CC17a (Excel) 28/10/2025 50 **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 28/10/2025 51 CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examinerfs Report Report to the trustees BETLEEM ROMANIAN PENTECOSTAL CHURCH On accounts for the year ended 31 December 2024 Charity no (if any) 1204538 Set out on pages 1to51 I report to the trustees on my examination of the accounts of the above charity {'Ihe Trust'l for the year ended 3111212024. Responsibilities and basis of report As the charsty's trustees. you are responsible for the preparation of Ihe accounts in accordance with the requirements of the Charities Act 2011 I'the Acl"}. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145{5)Ib} of the Act. Independent The charity's gross income exceeded £250,000 and l am qualified to examiner's statement undertake the examination by being a qualified member of Association of Chartered Certified Accountants IACCA). I have completed my examination. I confim that no material matters have come to my attention in connection wilh the examination which gives me cause lo believe that in, any material respect.. the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requirements concerning the fomi and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which 15 not a matter considered as part of an independenl examination. I have no concerns and have come across no other matters in connection with the examination lo which attention should be drawn in Ihis report in order to enable a proper understanding of the accounts to be reached. Signed: Date.. 28-10- 202 Name: Rana Saha Relevant professional qualiflcation{s) or body (if any): FCCA Associalion of Chartered Certtfied Accounlants IACCA) IER Oct 2018 Address: 1>17 High Beech Road Loughton IG10 4BN Section B Disclosure Only complete if the examiner needs lo highlight material matters of concern (see CC32, Independent examination of charity accounts.. directions and guidance for examiners). Give here brlef detalls of any items that the examiner wishes to disclose. IER Oct 2018