Charity's Registered Number: 514595 HUDDERSFIELD CHRISTIAN FELLOWSHIP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025 HUDDERSFIELD CHRISTIAN FELLOWSHIP CONTENTS PAGE Trustees, Report Stalement of Trustees, Responsibilities Audrtors. Report Statement of Financial Activities 10-11 Balance She81 12-13 Statement of Cash Flow 14-15 Notes to the Accounts 16-28 Revenue and Trdding Accounts 29-31 HUDDERSFIELD CHRISTIAN FELLOWSHIP Trustees, Report for the Year Ended 31 January 2025 The trustees present their report and accounts for the year ended 31 January 2025. The accounts have been prepared in accordance with the accounting policies note set out in note 1 to the accounts and comply with the Charities Act 2011 and the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts In accordance with the Flnancial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). (a) REFERENCE AND ADMINISTRATIVE DETAILS REGISTERED OFFICE Cathedral House St Thomas Road Huddersfkid HD13LG STATUS Charity governed under Trust Deed Dated 16 November 1983: No $14595 TRUSTEES Mr J Clarkson Mr S Gladslone Mr C Campbell Mr J Sklnner Mr A Smith Mr J Nlchols Mf A Goggins Mr J Lewls Mr M Sidding Mr A Vielra (appolnted 20 October 2024) TRUST SECRETARY Mr J Lewis BANKERS Barclays Bank PIC 17 Market Place HuddersfEld HD12AB AUDITORS Simpson Wood Limited Chartered Accountants Bank Chambers Markel Street Huddersfield HD12EW Page 1 HUDDERSFIELD CHRISTIAN FELLOWSHIP Trustees, Report for the Year Ended 31 January 2025 (bl OBJECTIVES AND ACTIVITIES OF THE CHARITY Objectives The objects of the Fellowship as laid down in the Declaration of Trust, dated 16 November 1983 are: _ The proclamation and furtherance of the gospel of God concerning His Son. Jesus Christ our Lord, and the preaching and teaching of the Christian faith th￿ughOut the Huddersfield area and elsewhere. The furtherance of the Christian work of the Huddersfiekl Christian Fellowship at Huddersfield being that of the believers holding the doctrines of beli8f sel forth in the Schedule to the Declaration of Trust. Details of thi5 doctrinal basis of belief are as follows:. The divine inspiration and infallibility of Holy Scripture (the Bible) as originalty given and its su- preme authority in all matters of farth and Conduct. The unity of the Father. the Son and the Holy Spirit in the Godhead. The universal sinfulness and guilt of human nature since the fall rendering man subject to God's wrath and condemnation. Redemption from Ihe guilt penalty and power of sin only through the sacrifKial death (as our representative and substitute) of Jesus Christ, the incamate Son of God. The resurrection of Jesus Christ from the dead. The necessty of the WOTk of the Hoty Spirit to make the death of Christ effective to the individual sinner. granting him repentance towards God and faith in Jesus Christ. The indwelling and work of the Holy Spirit in the believer. The expectation of the personal feturn of the Lord Jesus Christ. b) d) g) h) The relief of human suffering and poverty consequent upon the effect of p&rsonal. local, national or international disaster. Pollcles to achleve obJec¢lves The policies of the Fellowship are formulated to facilitate the establishment of a local church whKh acts as a positive influence on the local community, and which seeks lo be a benefit to other local churches, both nationally and internationally, in their efforts to spread the gospel of Jesus Christ. We have decided that reaching this goal is the best way lo ensure ihe achievement of the above stated objectives. The following policies are designed to assist the Fellowship in fulfilling its perceived role: 1. The continued development of the Fellowship's Youth programme. 2. The expansion of relationships with churches nationally and internationally. 3. The continued financial support of both individuals and religious organisations. 4. The continued support of Centre Books and Crafts. Activities Youth programme:_ The Fellowship has six youth groups that meet on Saturday evenings with over 300 attending each Saturday night. These groups cover an age range of 7 - 30. There are also five Sunday school groups with an age range of 4 - 13, plus a creche. On a Sunday there are around 250 children in attendan￿. The Iraining programme for youth 15 slill interested in developing musical. media and serving skills throughout the year and it is pleasing to note thai a number of these young people are still graduating into the main church areas of se￿ing. There is a steady progression in thi5 area. All 3 Youth groups annually sojourn at their respective hostels which prove valuable with the building of relationships within the church for future generations. Muslc and Media'.- The Fellowship has a reputation for musical excellence and the positive impact of a strong worshipping church has been significantly seen across the whole congregation during this past year. Church relationships... Relationships with other churches have further flourished once again this year. Our relationships With churches have resulted in trips to the USA. Tanzania, Kenya, The Netherlands and Ukraine. Page 2 HUDDERSFIELD CHRISTIAN FELLOWSHIP Trust88s' Report for the Year Ended 31 January 2025 Flnan¢lal support.'- The charity has performed remarkabty. The financial year has seen charitable income increase by 14.8OA over the prior year, and net income in resources has increased by £132,000. During the course of the year. the charity has repaid £350.301 against the bank loan and now stands at £3,356,491. (2024 .' £3,706,793) Centre Books and Crafts:. The 2024125 financial year delivered a strong overall perfotmance, with lolal revenue increasing by 12.6°h compared to Ihe previous year. This growth was driven primarily by standout perfomiance from the Coffee Shop . The Coffee Shop performed well, growing by £44.3k {24.00/0) , indicating both customer growth and strong trading. Fizzy Lizard delivered modest but stable groW(h. up £10.9k year-on-year, while the Book Shop saw a slight decline, falling short of both budget and last year's revanu8 by £3.2k. On the bottom line, operating profit worsened by £11,566 Year￿n-year. However, direct costs were higher than anticipated. mainly due lo the April increase in the National Living Wage, which impacted all departments. Wrth the three businesses Coffee Shop, Book Shop. and Fizzy Lizard collectively generating a positive operating result. This marks a clear slep in the right direction and creates a solid platform for continued financial improvement. If current trends persist, Ihe organisation is well-POSitioned to achi8va a fully sustainable and profitable year ahead. Cathedral House Care Servlces:_ Cathedral House Care Services (CHCS) remains fully operational and continues to Serve an increasingty elderty generation within the congregation. While the primary focus has been on older members, we are se8ing a growing number of individuals in Iheir 40s and 50s also requiring support. CHCS is commitled to adapting and responding to these evolving needs-both now and into the future. This year turnover was in line with 2024. However, Ihe loss for the financial year increased due to the 2024 grants receivable not being repeated in 2025. Looking ahead, we anticipate a significant improvement in operating profit due to planned financial support through donations from HCF. Wrth this backing, we ar8 confident in CHCS'S continued growth and impact over the coming years, Page 3 HUDDERSFIELD CHRISTIAN FELLOWSHIP Trustees, Report for the Year Ended 31 January 2025 ORGANISATION GOVERNANCE, STRUCTURE AND MANAGEMENT Governance The charity is governed under 8 trusi deed dated the 16trb November 1983. Structure and management Overall responsibility for the Fellowship lies wilh the trustees. of whom there are 9, with a team of elders responsib18 for overseeing the Church and the church's businesses. These two bodies, the trustees and elders while being two distinct groups have a number of common members and between them are responsible for the formulating and implementation of policies designed to further the objectives of the Fellowship. The power for the appointment or removal of trustees lies with the Irustees themselves. Alethod adapted for recruitment and appointment of new trustees The Fellowship's trustees have historically been selected by the existing trustees from within the Fellowship's membership. The criteria for choosing trustees are their commitment to the Fellowship and the usefulness to the Fellowship of thair professional expertise. Policies and procedures adapted for the Introductlon and tralnlng of new trustees New trustees are trained very much 'on the job, with initially very close supervision. All work undertaken. especially by new trustees is closely monitored with regular reporting back to the ChaiNnan of the Trust. Risk managemént The trustees have considered the major risks to which the charity is exposed, in particular those relating lo the operations and finances, and are satisfi'ed that systems are in place to mitigate their exposure to these. Remuneration Policy The Board of Trustees are responsible for approving changes to pay. Staff are in bands and will be remunerated depending on their roles and responsibilities wilhin the organisation. The pay reviews will return to being every year due to the increasing output of the organisation as a whole and the development of each area. FINANCIAL REVIEW OF THE YEAR Relationship with relatod partles The Fellowship owns the entire share capital of Cathedral House Media Ltd, Promised Land Develop- ments Ltd and Cathedral House Care S8rvices Ltd. The results of these subsidiaries have been incorporated in the consolidated figures of the Fellowship. Promised Land Developments Ltd is a property dev81opment company. A refinancing exercise was conducted last year as a result of which the existing loan was repaid on 29th August 2023 and a new loan 5-year facility of £3.75m in the name of Huddersfield Chrisian Fellowship Registered Ch8rily was agreed with Barclays Bank Plc. The loan includes a variable rate contract at a rale of 2.75°/o above base. In addition, a £200.000 overdraft facility in the name of Huddersfield Chrisian Fellowship Registered Charity has now been reduced lo nil as of August 2024. Page 4 HUDDERSFIELD CHRISTIAN FELLOWSHIP Trustees, Report for the Year Ended 31 January 2025 (e) RESERVES POLICY The trustees have a fomial reserves policy which lo set a free cash headroom equivalent to two months of operating costs for the org8nisation as 8 desired level of cash reserve. This cash headroom is a con- tingency in the event of a sudden reduction in income, in order to protect the fulure operation of the organ15ation from the effecls of any unforeseen variations in its income and expenditure. It also provides a cash flow for gifts, grants and contracts thal are paid in arrears. Th8 trust88s continue to b8 confident that the Fellowship's cash flow is such that it is well able to meet all its short term and medium-temi commitments. ifj ACHIEVEMENTS AND PERFORMANCE Cathedral House continues to operatè with a successful local and national profile to a levél higher than the size of the congregation merits. Churches still look towards the Fellowship for guidance and practical assistance and continues to dig deep especially into ils human resources in orderto assist olher churches around th8 world. but it is pleasing lo report that we have nev81 found oUrse￿8S unable to help those who have looked lo us for a5SlStance. as in previous years. Ig) PLANS FOR FUTURE PERIOD Future plans are basically 'more of Ihe same.. There is, of course, the need to be financially prudent given the large payments that are still being made in repayment of our mortgage. On the other hand, the organisation has plans for development in many areas including community activity, upgrading maint nan￿ areas of the site and staff. However, it would be short sighted to cut back on our core activities as it is these that have brought the Fellowship the level of success il has enjoyed over the years. Financial matters aside. we will continue being pro-&tive in trying to achieve our ultimate aim of taking the.good news. of the Chrtstian Faith to as wide an aud*nce as possible. On behalf of the board of trustees J Lewis Trustee Dated: 21 September 2025 Page 5 HUDDERSFIELD CHRISTIAN FELLOWSHIP Statement of Trustees, Responsibilities for the Year Ended 31 January 2025 The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (Unrted Kingdom Generalty Accepted Accounting Practice>. The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a (rue and fair view of the state of affairs of the charity and of Ihe incoming resources and application of resources of the charity for that pericmj. In preparing these financial statements, the trustees are required to= select suitable accounting policies and then apply them consistently., obsep4e the methods and principles in the Charities SORP: make judgments and accounting estimates that are reasonable and prudent; state whether applicable accounling standards have been followed, subject to any material departures disclosed and explained in the financial statements, and prepare Ihe financial stal8ments on the going concem basis unless it is inappropriate to presume that the Charity will continue in operation. 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 stalements comply with the Charities Act 2011, the Charily (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for laking reasonable steps for the prevention and detection of fraud and other irregularities. Page 6 HUDDERSFIELD CHRISTIAN FELLOWSHIP Independent Auditorfs report to the Trustees of Huddersfield Christian Fellowship for the Year Ended 31 January 2025 Oplnlon We have audited the financial statements of Huddersfield Christian Fellowship (the 'charily') for the year ended 31 January 2025 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Stsndards, including Financial Reporting Standard 102 Th8 Financi8lReporting S18ndard applicable in Ihg UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion. the financial statements.. give a true and fair view of the state of the charitable company affairs as at 31 January 2025 and its incoming resources and application of resources. for the y8ar ended,. and have be8n properly prepared in accordance with United Kingdom General Accepted Accounting Practice. have been prepared in accordance with thè requirements of the Charities Act 2011. Basls for opinion We conducted our audit in accordance Wlth International Standards on Auditing (UK} (ISAS {UKI) and applicable law. Our responsibilities under those standards are further described in the Audilorfs responsibilities for Ihe audit of financial statements section of our report. We are independent of the charity in ￿COrdanC8 With the ethical requirements Ihat are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and provisions available for small entilies, and we have fulfilled our other ethical responsibilities in accordance wrth these requirements. We believe that the audit evidence we have obtained is sufficient and appropriat8 lo provide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the following matters in relation to which the ISAS {UK) require us to report to YOU W8re'. the trustees, use of the going concern basis of accounting in the preparation of the financial slatements is not appropriate- or the trustees, have not disclosed in the financial statements any identified material uncertainties that may cast signif￿an1 doubt about the charity's ability to continue to adopt the going concern basis of ac¢ounling for a period of at least twelve months from the date when the financial statemenls are authorised for issue. Other Information The truslees are responsible for the other informalion. The other information compri888 lh8 information included in the annual report, other than the financial siatements and our auditor's report thereon. Our opIn￿n on the financial state ments does not cover the other infomiation and we do not express any form of assuran￿ conclusion thereon. In connection with our audrt of the financial statements, our responsibilty is to read the other infomiation and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in Ihe audit or othe￿ise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatemenl in the financial stalements 01 a material misstatement of the other infonnation. If, based on the work we have performed, we conclude Ihat Iheie is a materi81 misslatemenl of this other information. we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are required to report by exception We hav8 nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if. in our opinion: the information given in the financial statements is inconsistent in any material respect with the trustees, report; or sufficient accounting records have not been kept: or the financial statemenls are not in agr8@ment with the accounting records., or have not received all the information and explanation V￿ require for our audit. Page 7 HUDOERSFIELD CHRISTIAN FELLOWSHIP Ind8pendent Auditor's report to lh8 Trustees of Huddersfield Christian Fellowship for the Yeaf Ended 31 January 2025 Responslbllltles of Irustees As explained more fully in the statement of trustees, responsibiliiies, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In p￿palIng the financial statements, the trustees are responsible for assessing the Charity's abilty to continue as a going concern, disclosing. as applicable, matters related 10 going concern and using the going concern basis of accounting unless the trust8es either intend lo liquidale the chartty or to cease operations, or have no realistic alternative but to do so. Auditor's responsibilities for the audil of the financial statements We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are lo obtain reasonable assurance about whether the financial stalements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audil conducted in accordance with ISAS (UK) will always detect a material misstatemant when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: http.1￿I.frc.ofg.UklaUdrt0rsreSponSlb1lIIles. This description forms part of our auditor's report. Extent to which the audit was considered capable of detecting irregularies including fraud Our approach to Klentifying and assessing the risks of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations. was as follows: we focused on specific laws and regulations which we considered may have a direct malerial effect on the financial slatemenls or the operations of the charity, including Charities Act 2011. Charities (accounls and Reports) Regulation 2008, data protection and anti-bribery legislation; we assessed the extent of compliance with the laws and regulations rdentified above through making enquiries of management and inspecting legal correspondence; and identified laws and regulations were communicated within Ihe audil team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the charity's financial stalements to material misstatement, including obtaining an understanding of how fraud might occur, by: making enquiries of management as to where th8y cOns￿ered theie was susceptibility lo fraud, their knowledge of actual. suspeclad and alleged fraud". considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations and. perfomied analytical procedures to identify any unusual or unexpected relationships. To addrèss the risk of fraud through management bias and override of controls. we: tested joumal entries to identify unusual transactions.. assessed whether judgements and assumplions made in determining the accounting estimates were indicative of potential bias and., investigated the rationale behind significant or unusual transaclions. Page 8 HUODERSFIELO CHRISTIAN FELLOWSHIP Independent Auditor's feport to the Trustees of Huddersfield Christian Fellowship for the Year Ended 31 January 2025 In response to the risk of irregularities and non 17.753.890 {627.413) car￿ng Value 16.958 938 17,126,477 Page 25 HIJDDERSFIELD CHRISTIAN FELLOWSHIP Notes lo the Financial Statements for the Year Ended 31 January 2025 {Consolidated) 2025 2024 (Charity) 15 Investments in subsidiary companies Cost at 1 February 2024 Additions Cost at 31 January 2025 2025 2024 104 104 1C 104 The investmenl brought forward in subsidiary companies repr8s8nt: The entire share capital of Cathedral House Media Limited of £100. The entire share capital of Promised Land Developments Limited of £2, where 100°h of the beneficial interest is owned. P05t year end the Trustees took the decision to dissolve Promised Land Developments Limited. The directors of Promised Land Developments Ltd are in the process8s of pursuing voluntary strike off of the company Calhedral House Care Services Limited of £2, where 100°/o of the beneficial interest is ¢)wned. Addrtions in the year relates to the purchase of Cathedral Events and Hospitslity Limited of £2. where 1000/0 of the benef￿181 interest is owned. (Consolldated) 2025 2024 {Charity) 16 Sto¢k5 2025 2024 Bookshop Coffee Shop & Fizzy Lizard 24,804 7,898 32,702 25,948 8,038 33,986 24,804 7,898 32,702 25,948 8,038 33,986 (Consolldated) 2025 2024 (Charlty) 17 Deblors 2025 2024 Trade debtors Taxalion Recoverable Prepayments Amount owed by Cathedral House Care Services Ltd VAT 3,425 15,515 60.941 3,768 17,563 91,109 3,146 15,515 54,342 3,528 17,563 83.581 168,485 168,485 46,410 319,566 79,881 112,440 241,488 (Consolidated) 2025 2024 (Charity) 18 Llabllltles: Amounts due wilhln one year Trade Creditors PAYE VAT Other creditors Accruals Amount Owed due to Promised Land Bank loan 2025 2024 33.030 3,768 13.492 102,470 3,158 6,050 33,030 2.626 13,072 99,977 1,853 35,758 16.474 28,423 12.664 52.460 431.340 419,604 431,340 419,604 505,652 559,492 496,757 598,294 Page 26 HUDDERSFIELD CHRISTIAN FELLOWSHIP Notes to the Financial Stalemenls for the Year Endéd 31 January 2025 19 LlabSlltlès:AmountJ falllng due after more than one year Iconsolldated 2025 2024 (Charity) 2025 2024 Within Iwo to five years.. Bank Loan Other Loan 2,936,887 100,000 3,275.453 2,936,887 100,000 3.275,453 In rn0￿ Ihan fwe years Bank Loan 3,036,887 3,275,453 3,036.887 3,275,453 20 Securlly {Consolidatedl A refinancing exerci88 was conducted last year and as a iesult ol which the exisling loan wa5 repaid on 29th August 2023 and a new loan 5 year lacility of £3.75m in the name of H￿dersfIeld Chrislian Fellowship Registered Charily was agreed wllh Barclays Bank PIC The loan includes a variable rate conlraca al a rale of 2.75% above base. In addition, a £200,￿10 overdraft facility In the name of Huddersfield Christian Fellowship Regislered has now been reduced down to nil as ol August 2024. As part of the banking facilities for Huddersfield Christian FellOv￿hp Reglstered Charily, four of the Trustees have 51gned a non joint personal guarantee for a limited amount. The total aggregata amount guaranleed by all the Trustees amounts to £232,000. 21 Analysis of grants pald Induded in gifts in nole 7 are Ihe following individual and instbtutional grants made No 2025 2024 Indbvidual Institutional ConSol￿ated a￿OUnts balance Gift lo Cathedral House Care sery1￿S Limited Charity accounts balance 19 10 54.857 34,673 89,530 40,482 130,012 35 42.719 27.800 70,519 70,519 The following analysis shows grants pald durlng the year amounled lo over £1,000 made lo organisations- Ministers Fellowshlp West Indies River City Church (Hull) Forgel Me Not Trusl (Hudd8rsfi8ldl Hope Church Huddersfiehj Elland Christian Centre Gospel Group of Tanzania (8iblesl 5,000 1,500 1.000 20,000 25,000 2300 27,300 The Fellowship had no charilable commitment at the year end. Page 27 HUDDERSFIELD CHRISTIAN FELLOWSHIP Notes to the Financial Statements for the Year Ended 31 January 2025 (Consolidatsdl 2025 2024 (Charlty) 2025 25 Cash generated from operalions 2024 Profit for the year after lax 235,176 102,863 237,762 (1,278.309) Adjusted for: Finance costs Depreciation of tangible assets Loss on sale of assets Impairment losses 276,608 183.285 4,067 258.301 166,338 27,577 276.583 183,030 4.067 136.517 88,428 27.577 1,626.478 Movement in working capital Decrease in stock Decreasel(increase) in debtors (Decreas8)Iincrease in creditors 1.284 32,559 (42.1051 2,060 {43,296) 51,518 1,284 2.060 78.079 13,268.713 189,799) 114,341 Cash generated from operations 690,875 565,361 691,007 13,985,805 26 Analysls of cash and cash èqulvalents (Consolldated 2025 2024 429,316 329,768 429,316 329,768 Icharlty) 2025 425.412 425,412 2024 325.709 325,709 Cash al bank and in hand Total cash and cash equivalents Page 28 HUDDERSFIELD CHRISTIAN FELLOWSHIP CHARITY Revenue Account for the Year Ended 31 January 2025 2025 2024 INCOME Offerings and Tilhes Taxation Refunds Donations Bank Deposit Interest Sundries Rents Received Trips Catering 1,254,077 300,440 270,573 4.406 7.955 98,765 24,254 30,055 1,334,168 237,142 20,928 1,417 2,917 61,719 43,756 22,653 1,990,525 1,724,700 EXPENDITURE Wages Employers NIC Employers Pension costs Property Running Costs Gifts Books and Music Postage and Stationery Advertising Catering Cleaning Conference, Fees and Subscriptions Youth and Childrens Work Trips Professional Fees Audit and Accountancy Fees Trustees Remuneration Elders Non-Trustee Remuneration Missions and Outreach Events Costs IT Costs Motor Expenses Sundries Operating Lease Rental Bank and Credtt Charges Depreciation Loss on Disposal of Fixed Assets Impairment loss on the valuation of property Bank Interest on Loan and Overdraft 244.411 46.851 12.501 247.133 130.012 14.846 5.302 1.819 29,682 11,956 25.574 2,488 32.463 12,259 10,921 172,823 124,452 42,027 5,363 29,971 12,294 6,369 23,549 7,033 175,578 4,067 173,230 44,025 7,188 237,169 70,519 12,888 4,864 1,028 27,129 8,011 31.212 1.279 41.712 12.385 4,815 170,000 131,625 33.288 1,090 19,825 8,989 1,901 51,452 3,110 80.830 27.577 1.626,478 136,517 276,583 1,708,325 2,970,137 Surplusl(Defi¢itl For The Year 282,200 1245,437 Page 29 HUDDERSFIELD CHRISTIAN FELLOWSHIP CENTRE BOOKSAND CRAFTS Revenue Account for the Year Ended 31 January 2025 Book Shop Coffee Shop Fizzy Lizard 2025 Total 2024 Total SALES 53,425 228,926 180,801 463,152 411,226 PURCHASES Stock Movement 32.207 1,144 94,874 107 44,360 33 171,441 1,284 153.401 2.060 GROSS PROFIT 20,074 133.945 136,408 290,427 255.765 EXPENDITURE Wages Employers NIC Employers Pension Costs Training costs Rates, Water and Insurance Conference & Subscription fees Office costs and repairs Postage Stationery, IT and Advertising Audit and Accountancy Professional Fees Bank and Credit Charges Incidentals 31.612 2,822 1,379 230 509 1,326 1,372 516 1,150 14,917 1,147 43 104.351 5,784 1,829 101,248 3,634 999 66 2.473 479 1,563 790 1.150 14,917 4,414 53 237.211 12,240 4,21 296 3,484 3,501 7,157 1,435 3,450 44,752 8,955 727 208,859 1,236 1.693 228 3.778 2,634 8.994 2,444 3,150 38,403 9,396 224 501 1,696 4,222 129 1.150 14.917 3.394 630 57,022 138.603 131,787 327.413 281,039 (Loss) I Profit Before Depreciation (36.948) (4,658) 4.621 (36,986) (25,274) Less: Depreciation (576) (3,862) (3,015) (7,452) (7.598) (Loss)IProfit FOT The Year 37,523 8,520 1,606 44,43B 32,872 Page 30 HUDDERSFIELD CHRISTIAN FELLOWSHIP PROMISED LAND DEVELOPMENTS LIMITED Revenue Account for the Year Ended 31 January 2025 2025 2024 INCOME Rents Received EXPENDITURE Rent and Rates Legal and Professional Fees Audil and Accountancy Fees Bank and Credil Charges Bank Interest on Loan and Overdraft Interest on Overdue Taxation 77 2,861 3,300 7,858 121,718 24 25 49 135,880 Loss Before Depreciation and profit on transfer of propety (49) {135,880) Less.. Depreciation Add '. Profit on transfer of propety (77,6471 4,205,454 (Loss) I Profit For The Yoar 49 3,991,927 CATHEDRAL HOUSE CARE SERVICES LIMITED Revenue Account for the Year Ended 31 January 2025 2025 2024 INCOME Domicilary Care Fees and Cross chargable income 53.354 53,530 53,354 53,530 DIRECT COSTS Wages Employers NIC Employers Pension costs staff Unrform Mileage Charges 79.893 4.584 1,397 73,979 5,091 1,326 252 254 392 85,482 80.902 ADMIN COSTS Cleaning Insurance Staff Training Professional Fees Audlt and Accountancy Fees Bank and Credit Charges Professional Subscriptions Travelling Expenses Sundry Expenses Stalionery 264 2,227 97 2,182 1.835 444 4,337 300 2,417 653 4,697 311 2,484 26 132 10.636 11,776 OTHER OPERATING INCOME Other amounts received from group companies and associates Government granls 40,482 7.632 40.482 7,632 {Loss) Before Depreciation {2,282) (31,516) Less: Depreciation (Loss) For The Year 255 2,537 263 31,779 Page 31