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2025-03-31-accounts

The Sherborne Road Church Trust

Charity number 256454

Annual Report and Financial Statements

for the year ended 31 March 2025

The Sherborne Road Church Trust

Annual Report and Financial Statements for the year ended 31 March 2025

Contents Page
Trustees' report 2 to 3
Examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the accounts 7 to 9

Prepared by West Yorkshire Community Accountancy Service CIO

1

The Sherborne Road Church Trust

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Martin Nkosana Phiri Brian Chaka Furaha Mussanzi Ajiroghene Ayokunle Zoran Sulc

Chair

Resigned 2nd January 2026

Charity number

256454

Registered in England and Wales

Registered and principal address

Registered and principal address Bankers 1 Sherborne Road HSBC Bank plc Great Horton PO Box 45 Bradford 47 Market Street BD7 1RB Bradford BD1 1LW

Independent examiner

Sarah Coates MAAT Stringer House 34 Lupton Street Leeds LS10 2QW

West Yorkshire Community Accountancy Service CIO

Structure, governance and management

The charity is governed by a trust deed adopted on 1 January 1968.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

2

The Sherborne Road Church Trust

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

The charity's objects

Advancement of the Christian faith.

The charity's main activities

The Sherborne Road Church Trust is based in premises near the University of Bradford and Bradford College and provide friendship, English language practice and opportunities for Bible studies for international students from all backgrounds.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of religion and the advancement of community development.

Achievements and performance

The charity has provided a safe space for international students to live and visit in throughout the year. And has taken part in contributing to improving the mental welfare of several foreign individuals.

Financial review

The net income for the year was £4,850, all of which was unrestrcited funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £17,033.

The trustees have agreed to build up reserves for the purpose of enabling an orderly winding up should the charity need to close and to allow for the smooth running of the charity. At present, our reserves at the bank amount to just under 2 months' expenditure. Our aim is to increase the reserves with further rental income up to previous levels of around 6 months’ worth of expenditure and then to maintain that level going forward.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

3

The Sherborne Road Church Trust

Independent examiner's report to the trustees of The Sherborne Road

Church Trust

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2025, which are set out on pages 5 to 9.

Responsibilities and basis of report

As the charity 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 as carried out under section 145 of the 2011 Act. 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

Since the charity's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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: …………………………………… Name: Sarah Coates MAAT

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

4

The Sherborne Road Church Trust

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes
2025
Total
funds
£
Income from:
Grants and donations
(2)
34,735
Rental and council tax income
15,539
Gift Aid
3,126
Other income
-
Total income
53,400
Expenditure on:
Salaries, NICs and pensions
(3)
17,973
Leadership and training
905
Premises expenses
17,321
Insurance
2,915
Evangelism and Global Café
1,907
Administration costs
183
Independent examination
624
Depreciation
6,722
Total expenditure
48,550
Net income / (expenditure)
4,850
Fund balances brought forward
238,669
Fund balances carried forward
243,519
2024
Total
funds
£
11,160
20,301
1,340
426
33,227
12,944
350
14,244
1,902
1,287
1,404
528
7,402
40,061
(6,834)
245,503
238,669

All incoming resources and resources expended derive from continuing activities.

5

The Sherborne Road Church Trust

Balance sheet

as at 31 March 2025

as at 31 March 2025
Fixed assets
Tangible assets
(4)
Total fixed assets
Current assets
Debtors and prepayments
(5)
Cash at bank and in hand
(6)
Total current assets
Current liabilities:
amounts falling due within one year
Creditors and accruals
(7)
Total current liabilities
Net current assets / (liabilities)
Net assets
Funds
Unrestricted funds
Total funds
2025
Total
£
226,486
226,486
665
19,623
20,288
3,255
3,255
17,033
243,519
243,519
243,519
2024
Total
£
232,565
232,565
1,273
7,335
8,608
2,504
2,504
6,104
238,669
238,669
238,669

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

6

The Sherborne Road Church Trust

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

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 financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £xxxx are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 50 years Improvements to property: 20% reducing balance Furniture and equipment: 20% reducing balance

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

7

The Sherborne Road Church Trust

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations
Bethel Baptist Church
City Valley Church
Elim Gateway
Sunbridge Road Mission
The Light Church
The People's Postcode Lottery
Sandy Lane Baptist Church
Wyke Christian Global Cafe
Bradford Cathedral
Beacon Bradford
Other donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
2025
Unrestricted
funds
£
-
600
-
1,500
1,000
20,000
285
500
500
780
9,570
34,735
2025
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
2025
Total
funds
£
-
600
-
1,500
1,000
20,000
285
500
500
780
9,570
34,735
2025
£
17,904
789
(789)
69
17,973
2024
Total
funds
£
250
1,100
400
3,000
1,000
-
-
-
-
-
5,410
11,160
2024
£
12,747
108
(108)
197
12,944

The average number of employees during the year was 1.8, being an average of 0.8 full time equivalent (2024: 1, 0.6 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2025 2024
£ £
Costs of the scheme to the charity for the year 69 197

8

The Sherborne Road Church Trust

Notes to the accounts continued

for the year ended 31 March 2025

4
5
6
7
**8 **
Tangible assets
Cost
£
£
£
At 1 April 2024
15,000
89,733
250,000
Additions
-
-
-
At 31 March 2025
15,000
89,733
250,000
Depreciation
At 1 April 2024
8,856
80,135
33,600
Charge for year
1,229
1,920
3,360
At 31 March 2025
10,085
82,055
36,960
Net book value
At 31 March 2025
4,915
7,678
213,040
At 31 March 2024
6,144
9,598
216,400
Debtors and prepayments
Accrued income
Cash at bank and in hand
Cash at bank
Creditors and accruals
Accruals
Pensions
Taxation and social security
Tenants' bonds
Related party transactions
Trustee expenses
Trustee remuneration and benefits
No trustee received any expenses during this year or the previous year.
Name of trustee
Relationship to
Description of transaction
Martin Francis Nkosana
Phgiri
Trustee
Fees for Bookkeeping and
Payroll
Freehold
buildings
Property
improvements
Kitchen
improvements
£
6,295
643
6,938
5,872
213
6,085
853
423
2025
£
665
665
2025
£
19,623
19,623
2025
£
1,152
343
300
1,460
3,255
2025
£
1,000
1,000
Furniture &
equipment
Total
£
361,028
643
361,671
128,463
6,722
135,185
226,486
232,565
2024
£
1,273
1,273
2024
£
7,335
7,335
2024
£
528
-
316
1,660
2,504
2024
£
500
500

The payments were authorised under the general provisions of the Charities Act 2011.

9