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2025-03-31-accounts

Charity no.1209706 Bathgl Derby Tabornacla Apostolic Church Trustaes Raport and Accounts For tha period 22 August 2024 to March 2025

Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Content Page
Charity Information 2
Trustees Report 3-8
Independent Examiner’s Report 9/10
Statement of Financial Activities 11
Statement of Assets and Liabilities 12
Notes to the Accounts 11-18

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

References and administrative Details

TRUSTEES

Pastor Maureen Morris Elder Michael Morris Evangelist Deveen Amanda Smith Verona Lattibeaudiere Missionary Elgetha Williams Evangelist Veniece Livingston Charity Information Principal address: Kenilworth Avenue Derby DE238TY Bankers NatWest Independent Examiners Modest & Co Financial Services Ltd 189 Greenhill Avenue Sheffield S8 7TJ

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Trustees Report

The Trustees present their first report and financial statement as a Charitable Incorporated organisation(CIO) for the year ending 31[st] March 2025. The trustees have adopted the provision of Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019) .

Introduction

This report represents the first for Bethel Derby Tabernacle Apostolic Church as a newly incorporated charitable in organisation. The Trustees made the decision in 2024 to close Bethel Darby Apostolic church. And form charitable incorporated organisation with a different name being registered with the Charity Commission as a CIO on the 22nd of August 2024. This this decision was driven primarily by the desire to take advantage of a separate legal personality and limited liability for trustees.

Bethel Derby Tabernacle Apostolic Church is a member of the Bethel United Church of Jesus Christ (Apostolic) U.K. family of churches.

Bethel Derby Tabernacle Apostolic Church is currently an Independent, autonomous Church. It shall fellowship with Bethel United Church of Jesus Christ U.K and other sister churches within the Bethel Fellowship of Churches which pursues similar aims and signposts local beneficiaries to our services.

Aims and purposes

Bethel Derby Tabernacle Apostolic Church has the responsibility of promoting the Oneness Apostolic Faith, primarily but not exclusively within Derby and Nottingham and the surrounding area, evangelism, social and community.

Bethel Derby Tabernacle Apostolic Church services and worship are through scriptures, prayer, singing and music.

Objectives and Activities

Bethel Derby Tabernacle Apostolic Church is committed to ensuring that as many people as possible come to worship at the church and to become part of the community of Derby and Nottingham and the surrounding area.

Achievements and Performance

Ecclesiastical Relationship

Bethel Derby Tabernacle Apostolic Church is a member of the Bethel United Church of Jesus Christ Apostolic UK within District 5 churches where we held joint services and training events throughout each year. We come together four times per year including our annual national convocation.

Pastor`s Report

We have weekly Sunday services in the sanctuary, which consists of two parts; our Sunday School and Evangelistic service.

Our Sunday school caters for both children and adults by providing Christian education and life skills. We also offer academic support and help to those seeking employment with good success. Our

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Trustees Report (continued)

Evangelistic services consists of prayer, worship and the spoken word from the written biblical truth. We often involve our Youth (under18s) as much as possible, specifically on each 4[th] Sundays of the month which is youth day. Our weekly services are open to, and have been supported by our local and wider community.

Prayer Meetings and Worship

Also held in the sanctuary, is our weekly prayer meetings on Wednesdays where members including all ages meet to pray. This time of gathering enables us to share experiences, testimonies, challenges and victories and ministering to those in need. We come together in corporate prayer. These meetings have been the bedrock, the anchor in which we gain strength to overcome.

We have online prayer meeting once a week. The local community is encouraged to join our Tuesday evening online prayer.

Members Retreat

During this period, we held a Development and Empowerment Members Retreat – Building Effective Strategies for Church Growth. Using scriptural and practical methods, techniques, tools and strategies to aid effective leadership for pastor and for members to come together in fellowship, develop and grow into discipleship with giftings and callings. This has been a momentous occasion where the members thoroughly enjoyed the experience.

Events

We organised a day trip to Western Super-Mare and held our annual Christmas (Family & Friends Fellowship), New Year (Crossover) and Easter services.

It is the aim of the charity to be accessible to our community through Pastoral care, community engagements.

The Pastor’s vision is to have a “Life & Light Community Hub” to be located and based within various areas of the community. Prepared for people to come to a safe space to seek help, encouragement, support offering prayers and providing light refreshments. The scripture verse “In St John chapter 1 verse 4 which states “In him was life; and the life was the light of men” Jesus is the source of divine life. This hub will be a safe space for those in need to come to receive life in Christ Jesus who is the light of the world, to illuminate a person’s life in the light of Jesus Christ. A place to come out of darkness into His marvellous light.

MISSION STATEMENT

The focus is on Growth

  1. To ensure that all members are fully developed in maturity, filled with the Holy Ghost and continuing steadfastly in prayer, fasting and in studying of the written and spoken word of God. Making yourself available to be used by God.

Leading to the church having a higher level of spiritual consciousness development and growth.

  1. To develop a strategy for growth within the community to provide:

  2. Soup & Chat

  3. Coffee Morning

  4. Arts & Crafts

  5. Food Bank

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Trustees Report (continued)

The City Mission, The YMCA, Milestone House and Centenary House, To provide practical warm clothing especially during the winter months.

  1. To develop a task force for active evangelism winning souls for Christ.

  2. Endeavouring to keep the unity of the Spirit in the bond of peace. In love and in fellowship. (Ephesians 4:3)

Pastoral Care

As a charity, we provide weekly Pastoral Surgeries – where the Pastor is accessible at the sanctuary on Wednesdays for appointments and walk-ins to provide care, guidance, and support where and when needed. In addition, visiting the sick in hospital and/or at their homes. Supporting the bereaved family and providing benevolent donations and practical help if necessary. Also doing daily phone call check-ups in keeping communication with the brethren and non-members on a regular basis.

Women’s Department Achievement Report

During this period the women department have reformulate, where the local president and her team have revived the women’s activities such as putting on fellowship dinners for members, family, and friends to rekindle and rebuild relationship and fellowship. Future activities are planned for the next period to promote community day activities such as; coffee mornings, soup and chat, visiting the care homes, food bank, jumble sale to raise much needed funds towards specific events such as women’s retreat, women’s day trips, women’s health and wellbeing seminar and workshops and spa breaks. To formulate a women’s choir, have annual concerts and women’s rally and annual all-night prayer.

Brotherhood Department Achievement Report

During this period, the brotherhood department’s aim is to evangelise to win brothers into the kingdom due to the lack of brothers present in this department. The Mighty Men of Valour Fellowship Group” which we shall be calling the group, fund raising has commenced to help support the activities such as; men’s fellowship to encourage the brothers to open up to share and develop and grow and become confident and bold, to stand up and stand strong.

Young People/Young Adults Department Achievement Report

These meetings have been facilitated by Youth Leaders.

Progress made so far..

Recent achievements have seen one of our young adults, graduated with a 2.1 Law degree, and gained employment in their studied profession. Another young adult’s achievement after being trained is now proficient in scheduling and operating the “Easy Worship” for services and also operate “live streaming” of Sunday services along with special services.

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Trustees Report (continued)

This young person also secured their first employment. The young people have delivered exaltations and sermonettes on youth Sundays. One young person has made significant progress in developing their skills in playing the drums during Sunday services. The youth department can be challenging at times, however good progress is being made and future activities are being planned to engage the youth and those within the community.

Sunday School Department Achievement Report

Sunday School is held every week for Adults and Young People’s classes. There is a planned schedule for each Sunday school teacher including the lessons to be studied and taught. Lessons are given out monthly for each weekly lesson. These lessons are taught interactively for everyone to participate. Lessons are taught to accommodate at all levels whether new converts or seasoned participants. The young people are encouraged to share what they have learnt in their class.

District Meetings

During this period, we have hosted the district 5 Youth Meeting and prepared and provided hot meals and take away food. We have attended 2 fellowship district 5 meetings held in Coventry and Small Heath where we have either been involved in moderating the service, participated on the choir and ushering.

National Meetings:

We have attended all national meetings for the Brotherhood, the Women’s Council, the National Convocation and the Youth Congress.

Social and Community Events

It is our aim and intention to engage and affiliate with Churches within the local areas and the community.

Annual Programmes/Conferences/Concerts/Special Events/Training

On 22[nd] March 2025, held the official ordination service for Minister Maureen Morris to the position of Pastor in the Lords Church in Bethel Derby Tabernacle Apostolic Church with the support of Elder Michael Morris.

Officer training – undertaken and all officers are working through their individual portfolio’s to be reviewed.

Future Development of the Church

To refurbish the Ladies toilets to include disabled toilet cubicle and install a new gas central heating boiler. Followed by the refurbishment of the men’s toilets

To level off and resurface the front entrance walkway, the courtyard and car park To replace front fencing surrounding the church building

General internal decoration in the main sanctuary, Pastor’s office, and Admin office.

Our aim is to continue working within the community to support the projects and have more presence and engagement within the local community groups.

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Trustees Report (continued)

Statement of Trustees` responsibilities

The Charities Act 2011 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.

Structure, Governance and Management

The Church is governed by an Approved Governing Document. Members of the Church are accepted in accordance with the Constitution which requires them to be or to have been publicly baptised on the profession of faith in Jesus Christ and following a mode of baptism as per Acts 2v38.

A trustee meeting takes place throughout the year and has responsibility for the overall policy of the church. In accordance with the Constitution, the trustees, who together with the Pastor, Church Secretary and Treasurer, are responsible for the day to day running of the church’s work, and the financial and legal aspects of the charity. All trustees are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.

Relevant matters may be submitted to the General Congregational Church meeting by the Trustees for guidance or may be raised by members’ in General Congregational Church meeting for further consideration by the Trustees. The Constitution permits decisions to be made at a General Congregational Church meeting by a simple majority; Bethel Derby Tabernacle Apostolic Church seeks to work by consensus wherever possible.

Public Benefit

The trustees have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided By:-.

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Trustees Report (continued)

Financial Review

Bethel Derby Tabernacle Apostolic Church was registered as a Charitable Incorporated Organisation on 22 August 2024, and this set of accounts covers the period from incorporation to 31 March 2025.

Income

During the period, the charity received total incoming resources of £84,950. Income from donations and legacies amounted to £14,906, reflecting the generosity of members and supporters of the church. Investment income of £199 was received, arising mainly from bank interest on cash balances. Other income totalled £2,416, relating to miscellaneous church-related receipts during the period.

In addition, the charity received a transfer of funds of £67,429 from Bethel Apostolic Church Derby, the predecessor unincorporated charity. This transfer was made to support the establishment and ongoing activities of the new CIO and represents the movement of resources between the two charities with the same trustees.

Expenditure

Total expenditure for the period amounted to £29,380, all of which related to expenditure on charitable activities. This expenditure supported the church’s core purposes, including worship, ministry, outreach, and the general running of church activities during its initial period of operation. As a newly established charity, expenditure levels were lower than income, reflecting a partial year of activity and prudent financial management while structures and operations were being established. Net Income and Funds

The charity generated a net income of £55,570 for the period. As this was the charity’s first financial period, there were no funds brought forward.

At 31 March 2025, total funds carried forward amounted to £55,570, all of which were unrestricted funds. These funds will be used to support the charity’s ongoing activities and development in future periods.

Reserves Position

The trustees consider the level of unrestricted funds held at the year end to be appropriate for a newly established charity. The reserves provide a sound financial base to support future ministry, meet ongoing operational costs, and manage any short-term financial risks as the charity continues to grow and develop.

Approved by the Trustees and signed on their behalf by:

Minister Maureen Morris -Pastor & Chair

January 2026

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Independent examiner’s report to Bethel Apostolic Church Derby

I report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 11 to 18.

Respective responsibilities of the Committee and the examiner

The trustees are responsible for the preparation of accounts. The trustees consider that an audit is not required for this year section 144(2) of the charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner`s report

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below.

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

Donovan St H Modest, HND (Business Studies - Accounting), ACG, CIMA Adv Dip MA, CeMAP Modest & Co Financial Services Ltd

189 Greenhill Avenue, Sheffield, S8 7TJ

January 2026

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Statement of Financial Activities

Notes Unrestricted Total
Funds Funds
22 August 22 August
2024 to 31 2024 to 31
March 2025 March 2025
£
Income and endowment from:
Donation and legacies 8 14,906 14,906
Investment income 9 199 199
Other Income 10 2,416 2,416
Transfer of funds from Bethel Apostolic 67,429 67,429
Church Derby (predecessor charity)
Total incoming resources 84,950 84,950
Expenditure on:
Expenditure on charitable activities 11 29,380 29,380
Total expenditure
Net income/(expenditure) 55,570 55,570
Reconciliation of Funds
Total funds brought forward - -
Total Funds carried forward 55,570 55,570

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Balance Sheet as at 31 March 2025

31 March 31 March
2025 2025
Notes £ £
Fixed Assets
Freehold property/ 13 - -
Building Improvements
Printing, Video & Catering 13 900
Equipment
Equipment, Furniture & 13 - -
Fittings
Computer Hardware 13 271
Total Fixed Assets
Current Assets
Cash at Bank and in hand 55,599
Total Current Assets 55,599
Liabilities
Creditors falling due within 14 1,200
one year
Net Current assets 54,399
Total Assets less
Current Liabilities
Creditors: falling due after
more than 1year
Total Net assets 55,570
Funds of the charity
Restricted and Unrestricted 55,570
Funds

The notes on pages 13 to 18 form part of these financial statements

Accounts approved by the Trustees and signed on their behalf by:

Maureen Morris-Pastor & Chair

January 2026

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Notes to the financial statements for the year ended 31 March 2025

1 Accounting Policies

a) Basis of preparation, accounting period and historic cost

The financial statements have been prepared under the historical cost Convention.

b) Fund Accounting

The unrestricted funds are available for use at the discretion of the

Management Committee in furtherance of the general objectives of the Charity.

There are no restricted funds held by the Charity

c) Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation.

Fixed assets are capitalised in the accounts where their initial cost is a value of £200 and greater, items lower than this amount are expended through the Statement of Financial Activities.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold property

Freehold property not provided Building improvement 10% straight line Plant & Machinery 10% straight line Fixtures & Fittings 20% straight line Office Equipment 20% straight line Audio Visuals 10% straight line Laptops & Computers 20% straight line Motor Vehicle 20% straight line

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Notes to the financial statements for the year ended 31 March 2025

d) Going Concern

The trustees have considered the charity’s ability to continue as a going concern for a period of at least twelve months from the date of approval of the financial statements.

Bethel Derby Tabernacle Apostolic Church was registered as a Charitable Incorporated Organisation on 22 August 2024, and this was its first financial period. During the period the charity generated a surplus and held unrestricted funds of £55,570 at 31 March 2025, providing adequate working capital to meet its day-to-day operational needs.

The charity continues to receive regular income from donations and other sources, and expenditure is monitored closely by the trustees. The trustees are not aware of any material uncertainties that may cast significant doubt on the charity’s ability to continue as a going concern.

Accordingly, the trustees have prepared the financial statements on a going concern basis.

2. Legal status, commencement of activities and historic cost

Bethel Derby Tabernacle Apostolic Church is a Charitable Incorporated Organisation registered in England and Wales.

The CIO was incorporated on 22 August 2024 and commenced charitable activities from that date.

The financial statements have been prepared on the historic cost basis.

3. Accounting period

The accounts have been prepared for the period from 22 August 2024 to 31 March 2025, being the first accounting period of the CIO.

The charity’s financial year end is 31 March

4. Transfer of activities

From 22 August 2024, the CIO assumed responsibility for the charitable activities previously carried out by Bethel Apostolic Church, Derby.

All income received and expenditure incurred after that date has been accounted for in the financial statements of the CIO.

5. Related charity relationship

Bethel Derby Tabernacle Apostolic Church is the successor charity to Bethel Apostolic Church, Derby. The two charities are related due to common trustees and shared charitable purposes.

6. Related party transaction: building improvement expenditure

During the year, the CIO incurred expenditure of £3,150 relating to the purchase and installation of a church sign that is permanently affixed to the church building. The building is legally owned by Bethel Apostolic Church Derby at the balance sheet date.

As the CIO does not own or control the building, the expenditure has not been capitalised as a tangible fixed asset in these accounts and has been treated as charitable expenditure, representing support provided to Bethel Apostolic Church Derby.

Bethel Apostolic Church Derby is a related party as it is under common trusteeship with the CIO. There were no amounts outstanding between the charities at the balance sheet date. The trustees consider that this accounting treatment reflects the substance of the transaction and complies with the requirements of the Charities SORP (FRS 102).

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Notes to the financial statements for the year ended 31 March 2025

7. Land and Buildings not yet legally transferred

The land and buildings from which the church operates are legally owned by Bethel Apostolic Church Derby. The trustees of both charities are identical and have resolved that the land and buildings will be transferred to the CIO. As at 31 March 2025, the legal transfer had not been completed and registration at the Land Registry remained outstanding.

Accordingly, the land and buildings have not been recognised as tangible fixed assets in these accounts, as the CIO did not have legal or beneficial ownership of the property at the balance sheet date. The trustees expect the transfer to be completed once the conveyancing and Land Registry process has concluded.

The trustees consider that this treatment reflects the substance of the arrangement and complies with the requirements of the Charities SORP (FRS 102).

8. Donation and Legacies
Unrestricted Total
Funds Funds
22 August 22 August
2024 to 31 2024 to 31
March 2025 March 2025
£ £
Donations & 14,906 14,906
Offering
Total 14,906 14,906

9. Other Income

Unrestricted Total
Funds Funds
22 August 22 August
2024 to 31 March 2024 to 31
2025 March 2025
£ £
Misc income 2,416 2,416
Total 2,416 2,416

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Notes to the financial statements for the year ended 31 March 2025

10. Investment Income

Unrestricted Total
Funds Funds
22 August 22 August
2024 to 31 March 2024 to 31
2025 March 2025
£ £
Interest 199 199
Total 199 199

11. Analysis of expenditure on charitable activities

Unrestricted Total
Funds Funds
22 August 22 August
2024 to 31 March 2024 to 31
2025 March 2025
Administration 174 174
Communication expenses 130 130
Financing 70 70
Depreciation on tangible assets: Owned 168 168
by the Charity
Governance 150 150
Insurance 1,281 1,281
Utilities 5,560 5,560
Independent Examination 1,200 1,200
Professional Fees 950 950
Transportation & Accommodation 1,116 1,116
Ecclesiastical Support Cost 411 411
Mission & Ministry Cost 3,987 3,987
Outreach & Evangelism 1,304 1,304
Stipend 7,500 7,500
Small Equipment 42 42
Purchase/Rental/Repairs
Property Expenses 1,601 1,601
Supplies & Services 400 400
Miscellaneous Expenses 3,336 3,336
Total 29,380 29,380

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Notes to the financial statements for the year ended 31 March 2025

12 . Trustees Remuneration and Benefits

In the year to the 31 March 2025, remuneration has been paid to Pastor Maureen Morris (as an Independent Stipend Pastor). The remuneration is paid £7,500, for these additional roles undertaken on behalf of Bethel Derby Tabernacle Apostolic Church not in her capacity as Trustees No other Trustees are remunerated. The details of this remuneration are shown in note 11 of the Financial Statements on page 16. Authority to pay has by the CIO`s governing document.

A Travel and Subsistence policy is available for Trustees. The policy has been developed with due heed to the Charity Commission`s guidance. Travel and subsistence costs are refunded to Trustees on submission of a claim with supporting receipts and payment is subject to compliance with the policy. The policy will be reviewed annually to ensure these remains appropriate.

13. Tangible Fixed Assets

Freehold Property Building Improvements Plant & Machinery Fixtures/ fittings Office Equipment Audio Visuals Audio Visuals Computer & Laptops Total
£ £ £ £ £ £ £ £
Cost
22 August
2024
- - - - - - 5,833 5,833
Additions - - - - - 1,000 339 1,339
Surplus on - - - - - - - -
revaluation
Disposal - - - - - - - -
At 31 March - - - - - 1,000 6,172 7,172
2025
Depreciation
22 August - - - - - - 5,833 5,833
2024
Charge for the - - - - - 100 68 168
year
On disposals - - - - - - - -
At 31 March - - - - - 100 5,901 6,001
2025
Net book value
At 31 March - - - - - 900 271 1,171
2025

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Bethel Derby Tabernacle Apostolic Church Trustees Report and Accounts For the period 22 August 2024 to March 2025

Notes to the financial statements for the year ended 31 March 2025

14. Creditors

22 August
2024 to 31
March 2025
£
Creditors: amounts falling due within one 1,200
year(Accountants Invoice)
Total 1,200

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