## **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