UPPER ROOM CHRISTIAN FELLOWSHIP
REPORT OF THE DIACONATE 2022-2023
During this year we have experienced an increase in the attendance of tne
meetings and we have been blessed with brothers and sisters from Iran.
We continue to share the Gospel message of salvation through the Lord Jesus
Christ to the people of Altrincham and surrounding areas.
Full use was made of the technology provided by "Facebook" and the Sundav
meetings and the Bible studies were "Livestreamed" so that
People all over the World were able to access our meetings and the Word of God
was reaching people that normally were beyond our reach.
Our prayer meetings are really affective and we are experiencing miraculous
and amazing answers to prayer; an outpouring of the Spirit continues to be
our heart's cry, a revival is the great need of today.
Prayer for Israel is an important part of our intercession especially that God
watch over and protect its people wherever they may be living in the World. Olive Tree
Ministries keep us informed regarding the situation in Israel and enable us to direct our
prayer support to the definite needs of Israel.
The Bible study meetings have been well attended and the discussions following prove to
be interesting and lively.
Our support for missionary work in the Philippines, India and Africa is on-going both
financially and in respect of prayer.
We thank the Lord that the organisations that we support are doing exceptionally well in
reaching their communities.

UNAUDITED FIMANCIALSTATEMENYS FOR THE YEAR ENDED 31ST MARCH 2023
UPPER ROOM CHRISTIAN FELLOWSHIP

UPPER ROOM CHRISTIAN FELLOWSHIP
CONTENTS OF THE FINANCIAL STATEMENTS
for thè Year Ended 3tst Marth 2023
Pa8e
Genèral Infomiatlon
A¢tountants' Report and aient Approval Certificate
Detalled Profrt and Loss Accounl
Balance Sheet
Notes to the Flnanclal Statements

UPPER ROOM CHRISTIAN FELLOWSHIP
GENERAL INFORMATION
ltsrthe Year Ended 3ts1 Marth 2023
PROPIIIEfoR:
L S Hailes
ADDRES5.,
clo Mrj Gothard
28 Braemar Drive
Sale
Cheshirè
M33 4NJ
ACCOUNTANTS:
LIG
I(￿ Barbirolli Square
Manchester
M2 3BD
Page I

FINANCIAL STATEMENTS
for the Year Ended 31s1 March 2023
ACCOUNTANTS, REPORT TO
UPPER ROOM CHRISTIAN FELLOWSHIP
In accordance with our terrn5 01 en8a8ernent we have p￿pared for your approval the financial 5taternents from the
accountin8 records and from information explanations you have given us.
This report Is made solely to you, In actOTdènce with otsr teim5 of Èngagement Oui work has been undertaken solely
to PTepare for your approval the financial statemenis and statÈ those rnatter5 that we have aareed to stale io you i
this report. To the fullest ektent permitted by law. we do not accept or assume responsibility to anyone orher than
you foroui workor foT ihis report_
You have approved the financ￿31 st3iement5 and have acknowledged your responsibility for them. for the
èppropriateness of the financial reportin8 framework adopred and for providin8 all infortnatlDn and explanations
nece553ry for iheii cornpilètion
We have not verified the accuraLy or (ompleseness of the accounting records OT ¢nformation and explanations you
have given us and we do not. thereforè. Èxpress any opinion on the financial staterr¢ents.
KJG
100 Barbirolli Sqtjare
Manchester
th12 38D
Date..
CUENT APPROVAL CERTIFICATE
l approve the financial stotements and confirm ihat I have mède available all relev?rTrt records and ¢nformation for
Iheir yreparatlon.
I S Hailes
03te'
Page 2

UPPER ROOM CHRISTIAN FELLOWSHIP
DETAILED PROFIT AND LOSS ACCOUNT
forthè Year Ended 3tst March 2023
2023
2022
Incomè
Oonations & Gift aid
Other incomÈ
22.691
35,145
30.635
32.025
57A36
62,660
Empèndltu
Ministrie5
Gifts
Property insurance
Light ané heat
Printin8 and ststtonery
Implèment repair5
Motorexpenses
Sundry expenses
Accountancy
Legal fees
26,140
14.413
980
3,676
12,594
222
3,826
3.699
320
1,680
1,8CQ
4.456
10.610
SA62
2,215
1,571
1,260
$4.892
43.210
19.450
FIMnce ¢osts
Credit card
iii
2.833
19,406
Deprttlatlon
Plant and machinery
421
495
NET PROFIT
2.412
18,911
Page 3

UPPER ROOM CHRISTIAN FELLOWSHIP
BALANCE SHEET
31st Marth 2023
2023
2022
Notes
FIXEO ASSETS
Tan8ible assets
238.585
239,￿6
CURRENT ASSEtS
Trade debtors
Bank account no. I
5.759
Il￿.702
6,123
104,774
14461
110.897
CURRE￿ LIABILITIES
Trade crÈditor5
A¢¢rued eypen5es
18791
12,4951
12.1051
(2.105)
13.3741
110,356
107.523
ASS￿5
348,941
346,529
FINANCED BY
CAPITALACCOUNT
348.941
346.529
Pa8e 4

UPPER ROOM CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS
lor the Vear Ended 31st March 2023
ACCOUNnNG IY)LICIES
TangIb￿ Ilxed assets
Depreciation is provided at the foll¢)win8 annual rate5 in order to write off each a￿t over its estimated useful
Plant and Machinery- 15% RèdLKin8 Balance
At each balance sheet dète, the Company rèviews the ¢arrying amounts of its tan8ible fixed assets to
dÈtermine whether there is any indication that any item5 have suffered an irnpairment 1055. If any such
indication èxists, thè recoverable amount of an asset is estimated in order to determine the extent of the
impaimient Ioss. if any. Where it is not possible to estimate the recoverable amount of the asset, the Company
estimates the recoverable amount of the cash-8enerating unitto which the assèt belongs.
If the recoverablè amount of an asset Is estimated to be less than its carrying amount. the carryin8 amount of
the asset is reiluced to its recoverable amount. Impairment loss is recognistd as an expense immediatèly.
TANG16LE FIXED ASSEF5
Ffeèhold
property
Plant and
rnathlnery
Totals
COST
At 1st April 2022
and 3tst March 2023
236,2fAI
46,212
2Bi412
DEPREC￿TION
At 1st April 2022
Char8e lor year
43,406
421
43,406
421
At 31st March 2023
43J27
43.827
Nrr BOOKVAWE
At 31st March 2023
2362lXI
2,385
238,585
At 31st March 2022
236.2C
2,8C
239,006
CAPITALACCOUNr
202a
2022
Broughtftsrward
Add
et profit
Capital introduced
346.529
327.019
2.412
18.911
599
348,941
346.529
Page 5

UNAUDITED FIMANCIALSTATEMENYS FOR THE YEAR ENDED 31ST MARCH 2023
UPPER ROOM CHRISTIAN FELLOWSHIP

UPPER ROOM CHRISTIAN FELLOWSHIP
CONTENTS OF THE FINANCIAL STATEMENTS
for thè Year Ended 3tst Marth 2023
Pa8e
Genèral Infomiatlon
A¢tountants' Report and aient Approval Certificate
Detalled Profrt and Loss Accounl
Balance Sheet
Notes to the Flnanclal Statements

UPPER ROOM CHRISTIAN FELLOWSHIP
GENERAL INFORMATION
ltsrthe Year Ended 3ts1 Marth 2023
PROPIIIEfoR:
L S Hailes
ADDRES5.,
clo Mrj Gothard
28 Braemar Drive
Sale
Cheshirè
M33 4NJ
ACCOUNTANTS:
LIG
I(￿ Barbirolli Square
Manchester
M2 3BD
Page I

FINANCIAL STATEMENTS
for the Year Ended 31s1 March 2023
ACCOUNTANTS, REPORT TO
UPPER ROOM CHRISTIAN FELLOWSHIP
In accordance with our terrn5 01 en8a8ernent we have p￿pared for your approval the financial 5taternents from the
accountin8 records and from information explanations you have given us.
This report Is made solely to you, In actOTdènce with otsr teim5 of Èngagement Oui work has been undertaken solely
to PTepare for your approval the financial statemenis and statÈ those rnatter5 that we have aareed to stale io you i
this report. To the fullest ektent permitted by law. we do not accept or assume responsibility to anyone orher than
you foroui workor foT ihis report_
You have approved the financ￿31 st3iement5 and have acknowledged your responsibility for them. for the
èppropriateness of the financial reportin8 framework adopred and for providin8 all infortnatlDn and explanations
nece553ry for iheii cornpilètion
We have not verified the accuraLy or (ompleseness of the accounting records OT ¢nformation and explanations you
have given us and we do not. thereforè. Èxpress any opinion on the financial staterr¢ents.
KJG
100 Barbirolli Sqtjare
Manchester
th12 38D
Date..
CUENT APPROVAL CERTIFICATE
l approve the financial stotements and confirm ihat I have mède available all relev?rTrt records and ¢nformation for
Iheir yreparatlon.
I S Hailes
03te'
Page 2

UPPER ROOM CHRISTIAN FELLOWSHIP
DETAILED PROFIT AND LOSS ACCOUNT
forthè Year Ended 3tst March 2023
2023
2022
Incomè
Oonations & Gift aid
Other incomÈ
22.691
35,145
30.635
32.025
57A36
62,660
Empèndltu
Ministrie5
Gifts
Property insurance
Light ané heat
Printin8 and ststtonery
Implèment repair5
Motorexpenses
Sundry expenses
Accountancy
Legal fees
26,140
14.413
980
3,676
12,594
222
3,826
3.699
320
1,680
1,8CQ
4.456
10.610
SA62
2,215
1,571
1,260
$4.892
43.210
19.450
FIMnce ¢osts
Credit card
iii
2.833
19,406
Deprttlatlon
Plant and machinery
421
495
NET PROFIT
2.412
18,911
Page 3

UPPER ROOM CHRISTIAN FELLOWSHIP
BALANCE SHEET
31st Marth 2023
2023
2022
Notes
FIXEO ASSETS
Tan8ible assets
238.585
239,￿6
CURRENT ASSEtS
Trade debtors
Bank account no. I
5.759
Il￿.702
6,123
104,774
14461
110.897
CURRE￿ LIABILITIES
Trade crÈditor5
A¢¢rued eypen5es
18791
12,4951
12.1051
(2.105)
13.3741
110,356
107.523
ASS￿5
348,941
346,529
FINANCED BY
CAPITALACCOUNT
348.941
346.529
Pa8e 4

UPPER ROOM CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS
lor the Vear Ended 31st March 2023
ACCOUNnNG IY)LICIES
TangIb￿ Ilxed assets
Depreciation is provided at the foll¢)win8 annual rate5 in order to write off each a￿t over its estimated useful
Plant and Machinery- 15% RèdLKin8 Balance
At each balance sheet dète, the Company rèviews the ¢arrying amounts of its tan8ible fixed assets to
dÈtermine whether there is any indication that any item5 have suffered an irnpairment 1055. If any such
indication èxists, thè recoverable amount of an asset is estimated in order to determine the extent of the
impaimient Ioss. if any. Where it is not possible to estimate the recoverable amount of the asset, the Company
estimates the recoverable amount of the cash-8enerating unitto which the assèt belongs.
If the recoverablè amount of an asset Is estimated to be less than its carrying amount. the carryin8 amount of
the asset is reiluced to its recoverable amount. Impairment loss is recognistd as an expense immediatèly.
TANG16LE FIXED ASSEF5
Ffeèhold
property
Plant and
rnathlnery
Totals
COST
At 1st April 2022
and 3tst March 2023
236,2fAI
46,212
2Bi412
DEPREC￿TION
At 1st April 2022
Char8e lor year
43,406
421
43,406
421
At 31st March 2023
43J27
43.827
Nrr BOOKVAWE
At 31st March 2023
2362lXI
2,385
238,585
At 31st March 2022
236.2C
2,8C
239,006
CAPITALACCOUNr
202a
2022
Broughtftsrward
Add
et profit
Capital introduced
346.529
327.019
2.412
18.911
599
348,941
346.529
Page 5