## **All Nations Fir Vale**
**Charity Registration No. 1209328**
## **TRUSTEES' REPORT AND ACCOUNTS**
**FOR THE YEAR ENDED 31 AUGUST 2025**
- 1 -
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
|**CONTENTS**
**Page**|
|---|
|Trustees' report
3 – 5|
|Independent Examiner’s report
7|
|Statement of financial activities
8|
|Balance sheet
9
Notes to the accounts
10 – 13|
Page | 2
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **Trustees’ annual report for the period, 29th. July 2024 to August 31st. 2025**
## **Legal & Administrative Details**
|Charity Name:
All Nations Church Fir Vale|Charity Name:
All Nations Church Fir Vale|
|---|---|
|Charity Number:
1209328||
|Charity Address:
All Nations Church Fir Vale||
||20 Lauder Street|
||Sheffield, S4 8HU|
|Trustees:
Gareth Ingle||
||Green Ademola|
||Rebecca Wilson|
||Christopher Hanham (Retired Jan 2026)|
|Emily Norwood (Retired Jan 2026)||
|Richard Pollard (Appointed Feb 2026)||
|Nicholas Phoenix (Appointed Feb 2026)||
|Minister:
Gareth Ingle||
|Bookkeepers:
Connect Supply Limited||
|Independent Examiner:|Mervyn Thomas|
|Bankers:
The Cooperative Bank||
|Sort code:
08-92-99||
|Account:
67369700||
The charity was incorporated on July 29, 2024 as a “Charitable Incorporated Organisation” with trustees and a constitution. It is a Baptist Church in association with the Yorkshire Baptist Association.
Page | 3
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **Objects of the charity**
As stated in our constitution, our primary purpose is 'The advancement of the Christian faith according to the principles of the Baptist denomination'.
Our vision is 'to make disciples of Jesus from all nations in Fir Vale'.
To further the above objects and vision, the charity’s main activities and achievements were as follows:
## 1. Church Gathered:
- Our Sunday services continue to share the good news of Jesus, build community, teach the Bible and provide opportunity for Christian worship.
- We have grown in number this year, gathering 25-30 people on a regular basis. The original church planting team is now outnumbered by the new people who have joined.
- We have also grown in diversity, with 5 nations usually represented on a Sunday.
- We have raised up leaders, including young people and those from diverse backgrounds.
- We have increased our accessibility to the local community by introducing audio translation in our services.
## 2. Church Scattered:
- Our street evangelism has enabled people to hear the message of the Christian faith and receive prayer, especially those who wouldn’t otherwise have the opportunity.
- We have seen people become followers of Jesus and form a micro-church in their home.
- In this context, this year we celebrated an adult baptism and infant dedication of a local family who hadn’t previously been part of any church community.
## 3. Church in action:
- Our evangelistic and educational activities for children and young people continue to engage with up to 35 local young people on a weekly basis.
- Stronger links were developed between our midweek activities and Sunday services.
- New leaders and volunteers were raised up, enabling continued growth.
We would like to take this opportunity to thank all those who have played a part - both our small staff team and the many volunteers whose time, effort and dedication are greatly appreciated.
In planning the activities, the trustees have applied the guidance on public benefit issued by the Charity Commission.
Page | 4
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **Financial review**
2024-25 has been a milestone year, a transition year and an encouraging year.
## 1) A milestone year
- This has been an important year for us as we have now become completely independent of our sending Church, St Thomas Crookes (STC). This has meant we have begun to employ our own staff and manage our own finances. We are very grateful to STC for all their support in helping us get established, and are excited about the future as we step out now as a Registered Charity and Baptist Church in our own right.
## 2) A transition year
- The transition from STC has made our income significantly higher than usual this year, because the funds we had built up whilst operating under STC (most of which was income from previous financial years) were transferred to us during this year. This is labelled in the accounts as ‘Grants from St Thomas Crookes’
- All income and expenditure whilst we were operating under STC is reported by STC and is separate from these accounts which are only for the new charity All Nations Church Fir Vale.
## 3) An encouraging year
- Income from donations from church family and supporters have been received, which has provided an excellent start. We are so grateful for their sacrificial generosity and thank God for his provision.
- We secured medium-sized grants from the Yorkshire Baptist Association and Baptist Insurance Company, which together will enable us to remain financially secure for the next season. These grants were awarded with the expectation that they would be spent on our Evangelist-Minister's stipend in the year Sept 2025-Aug 26 and beyond so they have been designated to a ‘Future Staffing’ restricted fund to be spent from next year onwards.
- The Trustees are satisfied that the Church is well positioned financially for the future.
## **Reserves Policy**
The Trustees have considered their exposure to financial risk and believe that all liabilities are covered on an ongoing basis through income already received. The reserves' policy is to hold not more than 6 months and at least 3 months of budgeted expenditure relating to administrative overhead as unrestricted reserves. The actual unrestricted and free reserves in the current year are £19,350
The Restricted Reserves at year-end are restricted by either the donor’s wishes or by designated funds which have been transferred from unrestricted for planned use in future years.
Page | 5
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **Declaration**
The Trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Gareth Ingle
Green Ademola
February 2026
Page | 6
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2025 which are set out on pages 7 – 12
## **Responsibilities and basis of report**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act, and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with my examination which gives me cause to believe that, in any material respect:
- 1) the accounting records were not kept in respect of the charity as required by section 130 of the Act;
- 2) accounts do not accord with those records, or
- 3) the accounts do not comply with the applicable requirements concerning the form and content of account as set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed
Mervyn Thomas December 18, 2025
Page | 7
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
|**STATEMENT OF FINANCIAL ACTIVITIES**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Income from:**
**£**
**£**
**£**
Voluntary Income
75,984
35,382
111,366
Charitable Activities
68
-
68
**Total income**
**76,052**
**35,382**
**111,434**
**Expenditure on:**
Generating funds
-
-
-
Charitable activities
39,297
7,104
46,401
**Total Expenditure**
39,297
7,104
46,401|**STATEMENT OF FINANCIAL ACTIVITIES**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Income from:**
**£**
**£**
**£**
Voluntary Income
75,984
35,382
111,366
Charitable Activities
68
-
68
**Total income**
**76,052**
**35,382**
**111,434**
**Expenditure on:**
Generating funds
-
-
-
Charitable activities
39,297
7,104
46,401
**Total Expenditure**
39,297
7,104
46,401|**STATEMENT OF FINANCIAL ACTIVITIES**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Income from:**
**£**
**£**
**£**
Voluntary Income
75,984
35,382
111,366
Charitable Activities
68
-
68
**Total income**
**76,052**
**35,382**
**111,434**
**Expenditure on:**
Generating funds
-
-
-
Charitable activities
39,297
7,104
46,401
**Total Expenditure**
39,297
7,104
46,401|**STATEMENT OF FINANCIAL ACTIVITIES**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**Income from:**
**£**
**£**
**£**
Voluntary Income
75,984
35,382
111,366
Charitable Activities
68
-
68
**Total income**
**76,052**
**35,382**
**111,434**
**Expenditure on:**
Generating funds
-
-
-
Charitable activities
39,297
7,104
46,401
**Total Expenditure**
39,297
7,104
46,401|
|---|---|---|---|
|||35,382
111,366||
|||-
68||
|||**35,382**
**111,434**||
|||||
|||||
|||-|-|
|||7,104|46,401|
|||7,104|46,401|
|||||
|**Net income/(expenditure)**
**36,755**||**28,278**|**65,033**|
|Transfers between funds
(17,405)
Net movement in funds
**19,350**
**Reconciliation of funds:**
Total funds brought forward
-||17,405|-|
||**19,350**|**45,683**|**65,033**|
|||||
||-|-|-|
|**Total funds carried forward**|**19,350**|**45,683**|**65,033**|
|||||
(continued)
Page | 8
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
|**BALANCE SHEET**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Current assets**
Debtors
4,236
941
Cash at bank and in hand
15,234
44,741
**Total current assets**
**19,470**
**45,683**
Creditors: amounts falling due within 1 year
120
-|**BALANCE SHEET**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Current assets**
Debtors
4,236
941
Cash at bank and in hand
15,234
44,741
**Total current assets**
**19,470**
**45,683**
Creditors: amounts falling due within 1 year
120
-|**BALANCE SHEET**
**Year ending 31st. August 2025**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Current assets**
Debtors
4,236
941
Cash at bank and in hand
15,234
44,741
**Total current assets**
**19,470**
**45,683**
Creditors: amounts falling due within 1 year
120
-|**Total**
**Funds**
**£**
5,177
59,975
**65,153**
120|
|---|---|---|---|
|**Net assets**|**19,350**|**45,683**|**65,033**|
|**Funds of the Charity**
Unrestricted funds
Restricted income funds|19,350|45,683|19,350
45,683|
|**Total funds**|**19,350**|**45,683**|**65,033**|
|||||
## **Signature**
These accounts were approved by the trustees, and are signed on their behalf by:
Gareth Ingle
Green Ademola
February 2026
Page | 9
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **Notes to the Financial Statements**
## **1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**
## 1.1 General information and basis of preparation
All Nations Fir Vale is a Charitable Incorporated Organisation (CIO) in England.
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The charity constitutes a public benefit entity as defined by FRS 102.
The accounts are prepared on a going concern basis under the historical cost convention. The accounts are presented in sterling, which is the functional currency of the charity, and are round to the nearest whole £.
## 1.2 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
## **2. ACCOUNTING POLICIES**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period.
## 2.1 Funds accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Transfers are made from unrestricted to restricted funds as necessary to prevent restricted funds from going into deficit. Transfers are also made between restricted funds according to requests from donors after the donations are made. The Trustees may also designate funds to a Future Fund which is classified as restricted.
## 2.2 Incoming resources
All incoming resources are included in the Statement of Financial Activities (Sofa) when the charity becomes entitled to the income, if it is more likely than not that it will receive the resources and the amount can be quantified with reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the Sofa when receivable. Grants are included in the Sofa when the general income recognition criteria above are met. The value of services provided by volunteers has not been included in these accounts. Investment income is included when received.
Page | 10
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## 2.3 Resources expended
Expenditure is recognized on an accrual basis as a liability is incurred. Expenditure includes any VAT that cannot be fully recovered, which is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the charity’s legal constitution.
2.4 Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amounts advanced by the charity. Subsequently, they are measured at cash or other consideration expected to be received.
2.5 Creditors and accruals are recognized when liability for payment is recognized but not paid.
## 2.6 Capital Assets
These are only capitalised for item expenditures in excess of £1,000.
## **3. ANALYSIS OF INCOME IN THE CURRENT PERIOD**
|**3. ANALYSIS OF INCOME IN THE CURRENT PERIOD**|**3. ANALYSIS OF INCOME IN THE CURRENT PERIOD**|**3. ANALYSIS OF INCOME IN THE CURRENT PERIOD**||
|---|---|---|---|
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Voluntary Income**
**£**
**£**
Donations
27,460
5,307
Gift Aid
4,236
941
Grants from St Thomas Crookes
40,122
8,096
Other Grants
4,166
21,038
Event Income
68
-
**Total Income**
**76,052**
**35,382**|||**Total**
**Funds**
**£**
32,767
5,177
48,218
25,204
68|
||**76,052**|**35,382**|**111,434**|
|||||
Page | 11
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **4. ANALYSIS OF EXPENDITURE IN THE CURRENT PERIOD**
|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Charitable Expenditure**
**£**
**£**
Salaries
23,664
-
Pension
3,660
-
Training and Travel
920
307
Premises
2,828
-
Insurance
506
-
Accountancy
1,040
-
Independent Examination
120
-
Office / Other Administration
860
372
Equipment
298
-
Children and Youth Outreach
-
3,365
Special Events
1,255
-
Ministry & Mission Expenditures
1,646
2,260
Partnership in Mission
2,500
800
**Total Expenditure**
**39,297**
**7,104**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Charitable Expenditure**
**£**
**£**
Salaries
23,664
-
Pension
3,660
-
Training and Travel
920
307
Premises
2,828
-
Insurance
506
-
Accountancy
1,040
-
Independent Examination
120
-
Office / Other Administration
860
372
Equipment
298
-
Children and Youth Outreach
-
3,365
Special Events
1,255
-
Ministry & Mission Expenditures
1,646
2,260
Partnership in Mission
2,500
800
**Total Expenditure**
**39,297**
**7,104**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**Charitable Expenditure**
**£**
**£**
Salaries
23,664
-
Pension
3,660
-
Training and Travel
920
307
Premises
2,828
-
Insurance
506
-
Accountancy
1,040
-
Independent Examination
120
-
Office / Other Administration
860
372
Equipment
298
-
Children and Youth Outreach
-
3,365
Special Events
1,255
-
Ministry & Mission Expenditures
1,646
2,260
Partnership in Mission
2,500
800
**Total Expenditure**
**39,297**
**7,104**|**Total**
**Funds**
**£**
23,664
3,660
1,227
2,828
506
1,040
120
1,232
298
3,365
1,255
3,906|
|---|---|---|---|
||2,500|800|3,300|
||**39,297**|**7,104**|**46,401**|
|||||
## **5. DISCLOSURES**
Two Trustees are remunerated with stipends or salaries as permitted by our constitution, but they perform their trustee responsibilities on a voluntary basis. Trustees also have the same entitlement as other church members to claim out of pocket expenses for church activities but they do not receive expenses in relationship with their trustee responsibilities. The total amount paid from the charity to Trustees or connected persons was £30,025.61.
All church members, including Trustees, are expected to give financially towards the work of the church in accordance with their own Christian calling. No Trustee or connected person has sought to influence the policies or practices of the church through their financial giving. The total amount paid to the charity by Trustees or connected persons was £13,824
Page | 12
All Nations Fir Vale Trustees Report and Financial Statements For the period ending 31st. August 2025
## **6. DEBTORS**
|**6. DEBTORS**||
|---|---|
||**£**|
|Gift Aid receivable|5,176.58|
|Trade Debtors|-|
|**Total Debtors**|**5,177**|
|**7. CREDITORS AND ACCRUALS**||
||**£**|
|Creditors|-|
|Accrual for Independent Examiner|120.00|
|**Total**|**120.00**|
|||
## **8. CHARITY FUNDS**
## **8.1 Details of All Funds with movements during the current reporting period**
|**Fund**|**Opening**|**Income**|**Expenditure**|**Transfers**|**Closing**|
|---|---|---|---|---|---|
||**Balance**||||**Balance**|
|General|-|76,052|(39,297)|(17,405)|19,350|
|**Total Unrestricted**|**-**|**76,052**|**(39,297)**|**(17,405)**|**19,350**|
|Future Staffing (designated)||19,738||17,000|36,738|
|Eden (Children & Youth mission)|-|13,254|(4,844)|-|8,410|
|Acts 4 (Hardship Fund)|-|1,579|(1,450)|405|534|
|Mural (Community transformation)|-|810|(810)|-|1|
|**Total Restricted**|**-**|**35,382**|**(7,104)**|**17,405**|**45,683**|
|**TOTAL - All Funds**|**-**|**111,434**|**(46,401)**|**-**|**65,033**|
## **8.2 Explanation of Transfers**
The trustees transferred unrestricted funds to restricted funds to prevent these funds from being in deficit and to further specific areas of charitable activity. £17,000 has also been designated from Unrestricted Funds to a Restricted Future Fund in order to provide for future staffing needs.
Page | 13