Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees Charity Name The Church of the First Born On accounts for the year 31 March 2025 Charity no 268857 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)
Report to the trustees
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 03 / 2025 .
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
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)(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 the examination (other than that disclosed below *) which gives me cause to 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 form and content of accounts 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.
- Please delete the words in the brackets if they do not apply.
Signed: Date: 30 January 2026 Name: Bernard Redhouse Relevant professional qualification(s) or body (if any): Address: 164a Kenton Road
1
Oct 2018
IER
Harrow HA3 8BL
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
2
Oct 2018
IER
REGISTERED CHARITY NUMBER: 268857
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
The Church of the First Born
Redhouse and Associates Business Services Ltd 164a Kenton Road Kenton Harrow Middlesex HA3 8BL
The Church of the First Born
Contents of the Financial Statements for the year ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 8 |
The Church of the First Born
Report of the Trustees for the year ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions 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).
OBJECTIVES AND ACTIVITIES
Objects of the society, principal activities and organisation
The Charitable Trust is constituted by the Trust Deed, and its objects are to further the Christian faith through the spread of the Gospel of Jesus Christ throughout the world.
Public benefit
The Church benefits the public by providing prayer halls and services for individuals to pray.
ACHIEVEMENTS AND PERFORMANCE
Development, activities and achievements this year
The trust has continued to benefit this year from donations received. This has enabled the trust to continue supporting services and providing prayer halls for services.
FINANCIAL REVIEW
Financial review
The trust continues to manage its resources prudently, and to make payments in accordance with the trust deed, and within its own financial resources.
Reserves
The trust's reserves policy is such that the funds held are sufficient to continue running services and education costs for at least one year.
FUTURE DEVELOPMENTS
The trust will continue to hold services and provide buildings for services.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Risk review
The trustees regularly review the major risks which the charity is exposed at its regular meetings. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
268857
Principal address
3 Cowbridge Road Harrow HA3 9QA
Trustees
L Johnson A Johnson V Martineau D Montague B Williams D McLean
Page 1
The Church of the First Born
Report of the Trustees for the year ended 31 March 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
a�ce�� �
Signed on 28 January 2026 @ 08:19 ........................................................................
D McLean - Trustee
Page 2
The Church of the First Born
Statement of Financial Activities for the year ended 31 March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 39,060 EXPENDITURE ON Charitable activities Charitable activities 48,897 NET INCOME/(EXPENDITURE) (9,837) RECONCILIATION OF FUNDS Total funds brought forward 153,366 TOTAL FUNDS CARRIED FORWARD 143,529 |
Restricted fund £ - - - - - |
2025 Total funds £ 39,060 48,897 (9,837) 153,366 143,529 |
2024 Total funds £ 35,953 76,059 (40,106) 193,472 153,366 |
|---|---|---|---|
Surplus and Deficit Account 968
Posting discrepancies were found in the reserve accounts listed below. This is because the brought forward postings in the current year are not equal to the figures carried forward by IRIS at the end of last year. Please check your postings in the brought forward account for the surplus and deficit account 968.
| Unrestricted funds £ Brought forward - 968/1 153,366 Carried forward 138,701 Difference (14,665) |
Restricted funds Total funds £ £ - 153,366 14,665 153,366 14,665 - |
Restricted funds Total funds £ £ - 153,366 14,665 153,366 14,665 - |
|---|---|---|
| - |
Post to relevant accounts (see UCHA chart of accounts for further details)
The notes form part of these financial statements
Page 3
The Church of the First Born
Balance Sheet 31 March 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 4 107,000 CURRENT ASSETS Cash at bank 38,029 CREDITORS Amounts falling due within one year 5 (1,500) NET CURRENT ASSETS 36,529 TOTAL ASSETS LESS CURRENT LIABILITIES 143,529 NET ASSETS 143,529 FUNDS 6 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - |
2025 Total funds £ 107,000 38,029 (1,500) 36,529 143,529 143,529 143,529 - 143,529 |
2024 Total funds £ 107,000 47,866 (1,500) 46,366 153,366 153,366 138,701 14,665 153,366 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
a�ce�� � Signed on 28 January 2026 @ 08:19
............................................. D McLean - Trustee
The notes form part of these financial statements
Page 4
The Church of the First Born
Notes to the Financial Statements for the year ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
continued...
Page 5
The Church of the First Born
Notes to the Financial Statements - continued for the year ended 31 March 2025
| 3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 35,953 EXPENDITURE ON Charitable activities Charitable activities 76,059 NET INCOME/(EXPENDITURE) (40,106) RECONCILIATION OF FUNDS Total funds brought forward 178,807 TOTAL FUNDS CARRIED FORWARD 138,701 4. TANGIBLE FIXED ASSETS COST At 1 April 2024 and 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors 6. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 153,366 TOTAL FUNDS 153,366 |
Restricted fund £ - - - 14,665 14,665 2025 £ 1,500 Net movement in funds £ (9,837) (9,837) |
Total funds £ 35,953 76,059 (40,106) 193,472 153,366 Freehold property £ 107,000 107,000 107,000 2024 £ 1,500 At 31.3.25 £ 143,529 143,529 |
|---|---|---|
continued...
Page 6
The Church of the First Born
Notes to the Financial Statements - continued for the year ended 31 March 2025
6. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 39,060 TOTAL FUNDS 39,060 Comparatives for movement in funds At 1.4.23 £ Unrestricted funds General fund 178,807 Restricted funds Restricted fund 14,665 TOTAL FUNDS 193,472 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 35,953 TOTAL FUNDS 35,953 |
Resources Movemen expended in funds £ £ (48,897) (9,837 (48,897) (9,837 Net movement At in funds 31.3.24 £ £ (40,106) 138,701 - 14,665 (40,106) 153,366 Resources Movemen expended in funds £ £ (76,059) (40,106 (76,059) (40,106 |
Resources Movemen expended in funds £ £ (48,897) (9,837 (48,897) (9,837 Net movement At in funds 31.3.24 £ £ (40,106) 138,701 - 14,665 (40,106) 153,366 Resources Movemen expended in funds £ £ (76,059) (40,106 (76,059) (40,106 |
|---|---|---|
| (40,106 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted fund TOTAL FUNDS |
At 1.4.23 £ 178,807 14,665 193,472 |
Net movement in funds £ (49,943) - (49,943) |
At 31.3.25 £ 128,864 14,665 |
|---|---|---|---|
| 143,529 |
continued...
Page 7
The Church of the First Born
Notes to the Financial Statements - continued for the year ended 31 March 2025
6. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 75,013 | (124,956) | (49,943) |
| TOTAL FUNDS | 75,013 | (124,956) | (49,943) |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 8