# **SHILOH UNITED CHURCH OF CHRIST (APOSTOLIC) WORLDWIDE** ## **CHARITY REGISTRATION NUMBER 277453** **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF ## **SHILOH UNITED CHURCH OF CHRIST** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025** **----- Start of picture text -----**
Page
Legal and Administrative Information 3
Trustees' Annual Report 4 to 7
Independent Examiner's Report on the Accounts 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11 to 16
**----- End of picture text -----**
## **SHILOH UNITED CHURCH OF CHRIST** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **CHARITY NUMBER** 277453 **START OF FINANCIAL YEAR** 01 April 2024 **END OF FINANCIAL YEAR** 31 March 2025 **TRUSTEES AT 31 MARCH 2025** Bishop L Melville Rev. C Shirley Rev P Kimba-Smith The existing trustees appoint any new trustees following the provisions laid out in the Charity's governing instrument. **GOVERNING INSTRUMENT** Constitution adopted 7th July 1968 as amended 17th February 1979 **REGISTRATION DATE** 19 April 1979: Standard Registration **OBJECTS** To advance the Christian Religion in the United Kingdom. **REGISTERED ADDRESS** Shiloh Church 8 Gower Street Sheffield S4 7JW **PRIMARY BANKERS** National Westminster Bank Plc 42 High Street Sheffield S1 2GE ## **INDEPENDENT EXAMINER** Zita Derbak Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF 3 ## **SHILOH UNITED CHURCH OF CHRIST** ## **TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025** The trustees for this period are The Right Revd. Lynette Melville, Chair and Presiding Prelate, The Right Revd. Carlton Shirley and the Revd. Pauline Kimba-Smith. ## Public Benefit The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aim and objectives and in planning future activities. ## Areas of Concern There are no areas of concern at present. On the whole the Trust has been operating as usual with its Branches in Sheffield, Birmingham, Germany and Jamaica. ## Objects and Activities The Church is committed to spreading the gospel of Jesus Christ through teaching, prayer, Bible study, preaching, witnessing, church services, community involvement and ecumenical work alongside other Church communities and charities. Provide pastoral care, to members and the wider community. Missionary and outreach work. As such we have undertaken the following activities over the past year. ## Church Services All branches continue to have their main Family worship on Sundays, including Sunday School for children and young people. Prayer meetings, Bible studies, fasting services, choir practices, 7:00am online prayer meetings for healing and special requests have continued, and other special meetings are held during the week on different days. Communion - Held on the first Sunday of the month in all Branches. Baptism - a total of 6. Two of them were young people. All received Right hand of Fellowship. Membership - 4 added Baby dedication - none Marriages - None for the period Death of members – 2 Funerals – 2 Ministerial Ordinations - None for the period ## Christian Education ## Children Sunday school is for children 3-12 years old. Two children have graduated. They were presented with certificates. Two children were also baptised. The children learn in many ways, through watching videos, discussing ideas, doing arts and crafts activities and playing games. They practise how to pray, worship and how to look for and memorise Bible texts. During this year their learning was more topical. They demonstrate what they have learned for each topic in a Sunday Morning Service either through songs or a recital of the scripture text. Children are an integral part of the Church life, so they take part in Sunday services, special services for example, Easter, Christmas, Concerts, as well as assisting in technical areas. For social interaction the teachers organise activities like games and pizza night, film night as well as participating with other Churches. The overall Christian education is teaching them good morals. How to appreciate and help other people? Forming closer bonds with one another and the importance of considering one another’s need. This leads to them growing up not only in the knowledge of their faith, but how to be a good neighbours and citizens, respecting others as they live in a diverse community. The children still look forward to attending and they are growing in their knowledge and understanding of the Bible and its life application. There are 6 members in the team, 4 teachers and 2 administrators. The work is monitored by the presiding Bishop through group meetings and discussions. 4 ## **SHILOH UNITED CHURCH OF CHRIST** ## **TRUSTEES' ANNUAL REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## Christian Education (continued) ## Young Adult In terms of age there is a Young Men fellowship. Some of the young adults are now teaching the children at Sunday School. Many are members of the Choir, Technical team and drama groups. ## Adult Adult Bible Studies continues in all branches during the week for the purpose of learning, sharing and growth in the knowledge of the word both spiritually and physically. This is also divided into other levels for example: New believers and Young Men fellowship. ## Ecumenical Training With reference to the wider Church and Community education, Ecumenical Training started August 2024 with 13 regular attendees. This is to gain knowledge of the different Church denominations, how to interact and to recognise and appreciate different protocols as well as how to be a good representative and participator in the wider field of Christianity. ## Convocation 2024 The District Convocation held in Birmingham Branch, under the theme ‘Not by might nor by power, but by my Spirit saith the Lord of hosts … ’ from 26-29 May 2024. The Annual International Convocation under the theme ’What kind of man was he?’ was held from 23 – 28 July 2024. These were a tremendous time of bringing the Church together for worship, study, prayer fellowship and celebration. All sections of the Church are involved, children, youth etc.: from all active Branches as well as ecumenically. ## Mission and Evangelism Caring for the sick and helping those in need is central to our faith and so the Missionary team continues visiting members who are hospitalized, those in Nursing homes, contacting by telephone as well as home visits to support and help. They also keep an eye on those elderly and widows living alone to check on their well-being. Home prayers and short devotional sessions, explaining the scriptures and bible study are held with them as requested or as appropriate. Many are able to watch on line over Cisco Webex when they are unable to attend services. The Missionary team continues to support new families and visitors as appropriate. The success of this has led to them growing in their relationship with Christ and water baptism and membership of the Church. The Missionary team are also engaged with the Evangelism team in leafleting of homes for special services like Easter and Christmas. Outreach services. They work ecumenically with other Christian Church in the neighbourhood and have joint open air worship as a united family in sharing the gospel of Christ in the neighbouring community. Food bank is held on Saturdays in Birmingham. There is also a similar action being carried out without any conflict by a couple in Sheffield. These actions are carried out from private donations and donations of food from Supermarkets and other shops. This is in line with our benevolent aspect of the Church in having concern for those who are in need. The Germany Branch focused on a community dinner event which doubled as outreach and fundraising in March 2025. The Evangelistic group continues to focus on leafleting. They had two training workshops on Evangelism and are committed to use different methodologies. They also hold coffee mornings once a fortnight on Saturday morning. Through this ministry they have engaged with hundreds of individuals, believing that these seeds will bear fruit. Their work is underpinned with prayers, bible study, fellowship and regular meetings. Meetings are held with Pastors to ensure purpose, direction and role are maintained and to encourage and support them in their ministry. Street Pastoring is still a part of Mission and Evangelism as well as an ecumenical and community mission. Shiloh Sheffield is still a part of this. 5 ## **SHILOH UNITED CHURCH OF CHRIST** ## **TRUSTEES' ANNUAL REPORT (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## The Music Ministry Music is an integral part of worship, as well as evangelism and outreach. Some members of the Choir are also on the worship team during Sunday Services and other functions. The Annual Concert was held in Sheffield on 5 October 2024 The Choir has also resumed its annual mission n to the Germany Branch for a joint concert on 26 October 2023. Here their mission is in witnessing and sharing the gospel in song and in encouraging and supporting the Brethren in Germany. They have ministered in a number of funerals over the period, both those held in Shiloh and in other Church buildings where our Presider is officiating. ## Pastoral Care In light of our aims and objectives this is seen in two aspects the spiritual and physical. The Presiding Bishop who is the Senior Pastor delegates and instructs her Local Pastors, Ministers, Deacons, Missionaries, Evangelists and other Officers accordingly. They preach, teach the word, encourage, lead prayers, moderate services, funerals, pray for and visit the sick, give spiritual and moral support to members and other people in the Community as needed or requested. As Head, she oversights all aspects of the Church, gives hands-on training as appropriate. On the other hand there is the hospitality team which gives out Birthday cards, take care of visitors and Brethren from other Branches during Convocation, Concerts, special occasion. Fathers’ and Mothers’ days were celebrated as usual. It is a way of appreciating and acknowledging those parents among us. The catering team continues with their work and all enjoyed the lovely dishes during Convocation and other celebratory services where they participate. ## The Church Building No major work carried out during this period. General Maintenance – inspection and remedial works – are taking place on regular interval to comply with Insurance and Building regulations. All pat tests have been done. ## DBR Checks Most have been confirmed. A few are still awaiting their confirmation from the Authorities. ## Ecumenical Relationship Shiloh works ecumenically as we belong to one body of Jesus Christ with many members. We work with the International Ministerial Council of Great Britain, where we are founding members and through them we work with the Ecumenical Bodies in the United Kingdom. We are members of the Conference of European Churches, so here we have a Europe wide relationship. Our delegate participated in the Virtual Assembly held on 13 June 2024. We work with other Churches in Sheffield and nationwide. We share in services, special occasions, our Presider Preaches and other Bishop and Ministers also take part. This is in line with the fact that we are part of the worldwide Christian Body of Christ and that our Ministry is without walls. As stated above one of our Senior Ministers had started training in this area of ecumenism. ## Policies We have been advised that there are a number of Policies which have to be put in place. At the time of writing this report work has been started on the following policies and procedures. Work has started on the financial procedure but has to be enlarged ## Risk Management Policy At present the Trustees and the Executive Board are working on this area as a matter of urgency, with the hope to complete all documents before the next reporting period. ## Conflict of Interest policy Preliminary work has also started. ## Volunteer Management Policy Generally volunteers are appointed by the Presider, the Executive Board or other delegated Officer. For some areas they are appointed at the Annual General Conference. Preliminary work has started. 6 SHILOTrI UNrrED CHURCH OF CHRXST TRusfEES' ANNUAL REPORT {continuad) FOR THE YEAR ENDED 31ST MARCH 2025 Based on the Constltution there is a procedure for *Jeallng with complaints or d15ciplinln9. Prtllminory work Is undetway. There 15 an existing pollcy. ¥vhich Is belng Icoked at to be updated at present. After maklng ippropriate enquiries. the TNstee5 h3ve o reasonable exp¢rtatlon that the charity has adequate resources tc c¢)ntinue In operational existence the f￿Seeable future. For this reason, they contlnue lo adopt the going concem basls In Q￿pa￿rn9 the flnan(ial statements. This 15 being looked at wlth a view to it5 developrnent. ¥Vork ha5 begun but need to be ￿dened. In LLLaLR.evi Total incorring resource$ for the pvlod were É77.722 12023124- 83.1111 whlch was )11 unty5trfcted Incorne 12023124.. £1511. Total resources expended were £79,315 12023124.. S3,2291 whith wa5 all unre5trlcted expendirure. A full review of the finandol p051tlon of the chanty can be found on the atlachtd tlnanool statements. As at the bal•nce sh¢¢t d)le of 31 Mar£h 2025 the tha￿ty had fyee reserve5 lunregtrlrted cash (undsl of £335.827 12023124.. 307,9421 and restricted reserve$ 01 £43.066 12023124. £43.0661. Tturt••¥' R•sponiSbllltl The Charitles Att 2022 require$ the trustees to preDare financijl ststemtrits ftsr each flnanclal ye•r which presents a true and fair vlew of rhe gt•te ef affair5 of the Ch)rity ot the sjrplus of the Charity for thèt perlod. In prepanng those nnanclal statements the trJstees are requirtd to.. l) Selert svlt•ble 4ccgunting pollcies and apply them consbtentty 11) Make Judgements ènd estlTr)tes that are reasonable bnd prudent 111) Prepare flnancijl statements on tht wng concern b)si5 Un￿SS It is Inapprop￿•t¢ to presume that the tn*st will continue in existence. The TNstees are responslble for keeping proper It￿n￿ng records. %•thith difclose with ruson•ble •¢¢urncy at any tlme the linènual position of the Charfty. They are also responsible for safeguarding the èssets ￿ the Charsty ond hence fL¥r taking reasonable steps fly the prevention and detection of fra￿d and other irreyularitie5. apprDV8 the attached st•temertt of flnanclal Jal￿tIeS and balance sheet and confirm that I have rnade avall•ble èll informatlon necessary for Its wepararion. Approved by the Trustee5 Oll.1 ......... Slgned on their behalf by Trustee... Printed Name.. ## **SHILOH UNITED CHURCH OF CHRIST** ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025** Report to the trustees/ members of Shiloh United Church of Christ (Apostolic) Worldwide on the accounts for the year ended 31st March 2025 set out on pages 9 to 16. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the 2022 Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance with 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 the 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. ## **Independent examiner's statement** In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting 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 have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Zita Derbak MAAT AATQB Sign: Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Date: 05.09.2025 Bosham PO18 8NF 8 ## **SHILOH UNITED CHURCH OF CHRIST** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025** |**Notes**
**INCOMING RESOURCES**
Donations & Legacies
**3a**
Investment Income
**3b**
Charitable Activities
**3c**
Other Income
**3d**
**TOTAL INCOMING RESOURCES**
**PAYMENTS**
Costs of Charitable Activities
**4**
**NET INCOMING/(OUTGOING) RESOURCES**
Balances Brought Forward
Adjustment for 2022/23
**BALANCES CARRIED FORWARD**
**RESOURCES EXPENDED**
**TRANSFERS BETWEEN FUNDS**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2024/25**
**2023/24**
£
£
**£**
**£**
Revised
59,857
-
59,857
60,973
6,160
-
6,160
618
11,530
-
11,530
21,520
175
-
175
-
**77,722**
**-**
**77,722**
**83,111**
79,315
-
79,315
53,229
**79,315**
**-**
**79,315**
**53,229**
**(1,593)**
**-**
**(1,593)**
**29,882**
-
-
-
-
**(1,593)**
**-**
**(1,593)**
**29,882**
619,555
43,066
662,621
629,172
3,567
**617,962**
**43,066**
**661,028**
**662,621**| |---|---| Movements on all reserves and all recognised gains and losses are shown above. All the organisation's operations are classed as continuing. The notes form part of these financial statements, found on pages:- 11 to 16 9 SHILOH UNThED CHURCH OF CHIUST BALAIICE SHEEr AS AT 31 MARCH 2025 Unre5tncted Fund Re5trlcted Fund Totsl Jl-Mar-25 T¢)t•l 31-Mar-Z4 Notes R8vl&trd Tangible Assets Investment A55ets 283,335 283,335 312,793 283 335 283 335 312 793 Curmnt A##•t# Debtors & Prepayments Cash at bank aThd in hand 335.827 43,066 378,893 351,008 Total Curmnt ￿¥•￿ 335.827 43,066 378.893 351,008 Cr•dltori: omounts falling due wlthin one year 1.200 1.200 L.180 riey CilRRENT ASSfT5 334,627 43,066 377,693 349,826 TOTAL AsseTS less current Ikbllrtles 017.962 4J,006 061.021 6d2.621 Cw•dltors: amounts folllng due In than one year io ASSETS 617,962 43,066 601,021 602.621 PUNDS O• TME CMARETY Gqneral Funds Restrttted hJnd$ 617.962 617,962 43,066 619,555 43,066 43,066 TOTAL PUNDS 617.961 43,066 661,028 662,021 The Iln•ndal statements on pa9es 9 and 10 were approved, authcrsed and stgned on th*r behalf by.. Approved by the Trust•ts on .... Slgned on thelr behalf by Trustee... Prlnt Narne: io ## **SHILOH UNITED CHURCH OF CHRIST** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **1. ACCOUNTING POLICIES** The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. ## **Basis of preparation:** The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes. 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2022. The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes. ## **Assessment of Going Concern** Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. ## **Recognition of Incoming Resources** These are included in the Statement of Financial Activities (SOFA) when: - the charity becomes entitled to the resources; - the trustees are virtually certain they will receive the resources; and - the monetary value can be measured with sufficient reliability. ## **Incoming Resources with Related expenditure** Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SOFA. ## **Grants and Donations** Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. ## **Tax Reclaims on Donations and Gifts** Incoming resources from tax reclaims are included in the SOFA at the same time as the tax reclaim is received. ## **Contractual Income and Performance Related Grants** This is only included in the SOFA once the related goods or services has been delivered. ## **Gifts in Kind** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as income receivable. ## **Volunteer Help** The value of any voluntary help received is not included in the accounts and is described in the Trustees' Report. ## **Donated Services and Facilities** These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. ## **Investment Income** This is included in the accounts when receivable. ## **Investment Gains and Losses** This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. This page does not form part of the statutory financial statements 11 ## **SHILOH UNITED CHURCH OF CHRIST** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31ST MARCH 2025** ## **1. ACCOUNTING POLICIES (continued) Expenditure and Liabilities** ## **Liability Recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. ## **Governance Costs** Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advise to trustees on governance or constitutional matters. ## **Grants with Performance Conditions** Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output. ## **Grants Payable without Performance Conditions** These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## **Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value. ## **Unrestricted Funds** These funds can be used for the general objectives of the charity as set our in the trustees report. The movement of the unrestricted funds are given in the Statement of Financial Activities. ## **Restricted Funds** These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of the regular appeals for special offerings made for specific purposes. ## **Designated Funds** These funds are where the funds set aside by the trustees out of unrestricted general funds for specific purposes or projects. ## **Land & Buildings** Land and Buildings have been valued and included within the accounts at cost value in accordance with FRS 102. Previous revaluation as deemed cost. ## **Amortisation** No amortisation is charged to freehold property as the property is maintained to such a standard that the estimated residual value is not less than cost. ## **Fixed Assets** Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt. ## **Depreciation Expense** Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The reducing balance rates applied are as follows: |Motor Vehicles|15%| |---|---| |Fixtures, Fittings & Equipment|15%| |Building Improvements|15%| There has been no change to the accounting polices (Variation rules and methods of accounting) since last year. 12 ## **SHILOH UNITED CHURCH OF CHRIST** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025** ## **2. TANGIBLE FIXED ASSETS** |Additions
**Cost**
At 1 April 2024
At 31 March 2025
**Accumulated Depreciation**
At 1 April 2024
Charge for the Year
At 31 March 2025
**Net Book Value**
At 31 March 2025
At 31 March 2024|**Motor Vehicles Fixtures,**
**Fittings &**
**Equipment**
**Building**
**Improvements**
**Land &**
**Buildings**
**(Restricted)**
**Total**
**£**
**£**
**£**
**£**
**£**
29,045
28,959
244,877
116,409
419,290
-
-
-
-
-
29,045
28,959
244,877
116,409
419,290
26,096
25,313
55,088
-
106,498
442
547
28,468
-
29,458
26,539
25,860
83,557
-
135,955
**2,506**
**3,099**
**161,321**
**116,409**
**283,335**
2,949
3,646
189,789
116,409
312,793| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2024 : None 31st March 2025 : None |**3. INCOMING RESOURCES**
Note
**c) Incoming from Charitable Activities**
**d) Other Income**
**b) Investment Income**
**a) Donations & Legacies**
Tithes
Gifts
Offerings
Gift Aid Tax Recovered
Building fund income
Interest Received
Convocation Fees
Birmingham
Booklets & Programme & Baby blessings
Mini-bus Income
Sundry Income|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2024/25**
**2023/24**
£
£
**£**
**£**
40,095
-
40,095
29,845
5,012
-
5,012
9,667
9,824
-
9,824
15,865
4,926
-
4,926
4,955
-
-
-
642
**59,857**
**-**
**59,857**
**60,973**
6,160
-
6,160
618
**6,160**
**-**
**6,160**
**618**
2,871
-
2,871
1,815
8,506
-
8,506
19,655
101
-
101
50
52
-
52
-
**11,530**
**-**
**11,530**
**21,520**
175
-
175
-
**175**
**-**
**175**
**-**| |---|---| This page does not form part of the statutory financial statements 13 ## **SHILOH UNITED CHURCH OF CHRIST** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025** |**4. RESOURCES EXPENDED**
Note
**a) Charitable Activities**
Activities & Events
Accommodation Reimb
Birmingham Expense
Gifts & Offerings
Health & Safety
Insurance
License & Subscriptions
Music
Motor Vehicle Costs
Office Materials
Rent & Rates
Repairs & Maintenance
Sundry Expenses
Telephone Costs
Travel & Subsistence
Utility Costs-Electric
Utility Costs-Gas
Utility Costs-Water
Waste Disposal
**Governance costs:-**
Independent Examiner Fee
Depreciation expense|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2024/25**
**2023/24**
£
£
**£**
**£**
Revised
87
-
87
1,872
400
-
400
742
16,700
-
16,700
9,860
1,867
-
1,867
5,418
256
-
256
737
2,752
-
2,752
-
300
-
300
450
259
-
259
-
1,968
-
1,968
1,884
96
-
96
198
5,822
-
5,822
5,776
845
-
845
132
4,142
-
4,142
6,240
618
-
618
963
556
-
556
990
4,983
-
4,983
5,838
5,590
-
5,590
6,302
934
-
934
283
210
-
210
575
29,458
-
29,458
3,785
1,472
-
1,472
1,182
**79,315**
**-**
**79,315**
**53,229**| |---|---| This page does not form part of the statutory financial statements 14 ## **SHILOH UNITED CHURCH OF CHRIST** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** |**5. RESTRICTED FUNDS**
Bishops Offerings
Special Offerings
Resurrection Seed|**Balance**
**Balance**
**01-Apr-23**
Income
Expenditure
Transfer
**31-Mar-24**
£
£
£
£
£
5,802
-
-
-
5,802
16,714
-
-
-
16,714
20,550
-
-
-
20,550
**43,066**
**-**
**-**
**-**
**43,066**
**CURRENT FINANCIAL YEAR**| |---|---| |Bishops Offerings
Special Offerings
Resurrection Seed|**Balance**
**Balance**
**01-Apr-23**
Income
Expenditure
Transfer
**31-Mar-24**
£
£
£
£
£
5,802
-
-
-
5,802
16,563
151
-
-
16,714
20,550
-
-
-
20,550
**42,915**
**151**
**-**
**-**
**43,066**
**PREVIOUS FINANCIAL YEAR**| |---|---| The Restricted Funds are wholly represented by the Charity's cash reserves and are to be expended as specified above. ## **6. INVESTMENTS** The Charity held no investment assets during this or the previous financial period. |Current Account
Business Reserve Account
Business Reserve Account 2
**7. CASH AT BANK AND IN HAND**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
91,763
43,066
134,829
113,106
58
-
58
56
244,006
-
244,006
237,846
**335,827**
**43,066**
**378,893**
**351,008**| |---|---| ## **8. DEBTORS AND PREPAYMENTS** The Charity held no Debtors during this or the previous financial period. ## **9. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE WITHIN ONE YEAR** |Independent Examiner's Fee|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Mar-25**
**31-Mar-24**
£
£
**£**
**£**
1,200
-
1,200
1,180
**1,200**
**-**
**1,200**
**1,180**| |---|---| This page does not form part of the statutory financial statements 15 ## **SHILOH UNITED CHURCH OF CHRIST** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025** ## **10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The Charity held no long term liabilities during this or the previous financial period. ## **11. STAFF COSTS AND NUMBERS** The Charity employed no members of staff during this or the previous financial period. (2023/24: None) ## **12. TRUSTEES AND OTHER RELATED PARTIES** No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them. (2023/24- None) ## **13. RISK ASSESSMENT** The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **14. RESERVES POLICY** The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees will endeavour not to set aside funds unnecessarily. ## **15. PUBLIC BENEFIT** The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. ## **16. PRIOR YEAR ADJUSTMENT** The funds brought forward have been adjusted by £3,567 to reflect a true and fair view of the Charity's closing position as at 31st March 2024. This was due to two cheques, outstanding at the end of the last financial year, not added to the ledger. This page does not form part of the statutory financial statements 16