Charity Number
701196
THE KING'S CHURCH, HALIFAX
Report and Accounts
for the year
31 March 2025
THE KING'S CHURCH, HALIFAX
Contents
for the year ended 31 March 2025
| Page | |
|---|---|
| Trust Informa�on | 1 |
| Trustees Report | 2-5 |
| Trustees Responsibili�es | 6 |
| Independent Examiner’s Report | 7 |
| Statement of Financial Ac�vi�es | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts | 10-13 |
| Detailed Statement of Financial Activities | |
| Main Account | 14-15 |
| Building Fund | 16 |
| Specifc Funds | 17 |
THE KING'S CHURCH, HALIFAX
Trust Informa�on
for the year ended 31 March 2025
| Charity Number | 701196 | |
|---|---|---|
| Trustees | P. R. Hamlett | (Chair) |
| P. McMahon | ||
| P. D.Cli� | ||
| J. Crabtree | ||
| A. Prosser | ||
| P. Leeming | ||
| Address | The King's Centre | |
| Park Road | ||
| HALIFAX | ||
| HX1 2TS | ||
| Independent Examiner | S J Sutclife FCCA | |
| Torevell Dent Limited | ||
| 1-3 St Ann's Place | ||
| Pellon Lane | ||
| Halifax | ||
| HX1 5RB | ||
| Bankers | Virgin Money | |
| 7 Waterhouse Street | ||
| HALIFAX | ||
| HX1 1XZ | ||
| Solicitors | Finn Gledhill | |
| 1 - 7 Harrison Road | ||
| HALIFAX | ||
| HX1 2AG |
Page 1
THE KING'S CHURCH, HALIFAX
Trustees Annual Report
for the year ended 31 March 2025
The trustees submit their Annual Report and Accounts for the period ended 31 March 2025, which have been prepared in accordance with FRS 102, Accoun�ng and Repor�ng by Chari�es 2005, and the Chari�es Act 2016.
Structure, Governance and Management
Governing document
The King's Church, Halifax is cons�tuted by a Deed of Trust and is a Registered Charity, No.701196 Its address is The King's Centre, Park Road, Halifax HX1 2TS.
Trustees:
Mr Peter Hamlett ( Chair ) Mr Paul Cli� Mr Paul McMahon Mr Jeffrey Crabtree Mr Adrian Prosser Mr Peter Leeming
Aims and Objectives
The prime objective of the Charity is the advancement of the Chris�an faith locally, na�onally and interna�onally by any means including the preaching and proclamation of the Chris�an Gospel, the teaching of Chris�an doctrine and principles and the pastoral care of Chris�an people.
Other objectives are: -
- a) The relief of persons who are in condi�ons of need, hardship or distress or who are aged or sick.
b) The advancement of educa�on on the basis of Chris�an principles.
Finance
on a regular basis and in response to opportuni�es to make special offerings as the need arises. This generosity is greatly appreciated by the Trustees who reflect that generosity on the part of the entire church by the way of the time-honoured policy of distribu�ng to other churches and chari�es 10% of our people's giving as
recommended by The Senior Leadership Team (SLT) whose members names are set out below. Although that policy remains, circumstances arose whereby it was not possible for the SLT members to notify recipients of the distribu�on before the end of the year on 31 March 2024. This being it was agreed that the funds be set aside and distributed at the same time as the year to which this report relates.
Page 2
THE KING'S CHURCH, HALIFAX
Trustees Annual Report (con�nued)
for the year ended 31 March 2025
Review of progress and achievements
The present members of the SLT are:- Paul McMahon; Paul & Eve Cli� and Peter & Kate Leeming. For reasons within their family Cath & Angus Binns- MacGregor have stepped down from membership. They remain committed members of Church and from time to time lead worship. The vision of the SLT remains Learning to Love & Serve Like Jesus
The SLT con�nue to have no inten�on to appoint a Senior Pastor as their membership is able to provide suitable teaching preaching and effective spiritual leadership in all its aspects. In this respect the balance between older and younger members is welcomed and appreciated.
Paul MacMahon and Paul & Eve Cli� do not require remunera�on but, in that there is no Pastor’s salary to cover, the remaining members are, with the Trustees’ approval, remunerated.
See above in respect of the SLT.
Keith Kempster remains in the very responsible posi�on of Treasurer. Chris�ne Kempster serves as Safeguarding Officer.
Christopher Lee con�nues to be an excellent caretaker assisted, where necessary, by Tiago Dos Santos Cardosa. Beka Bourboulas serves as Receptionist and Church Secretary in a most commendable manner
The King’s Centre
There has been a good deal of onging work to the King’s Centre building notably the roof and internally completion of the room named the Sanctuary providing individuals and small groups with an ideal an ideal place for prayer and reflec�on.
enabling access to that floor by people with special needs and/or limited abili�es
Prayer
The life of King's Church has always been founded on prayer. Mary Spencer con�nues to lead The House of Prayer and has also undertaken teaching on the Book of Revelation. In addi�on a number of Friday evening prayer meeting have been well a�ended
Healing Rooms of Halifax
Wednesdays of each month. A significant number of people have benefi�ed from their visit and it is hoped that many more will do so in future.
The King's Coffee House Limited con�nues to be a separate trading company.
Page 3
THE KING'S CHURCH, HALIFAX
Trustees Annual Report (con�nued)
for the year ended 31 March 2025
King’s Communi�es
Small groups meeting together for prayer, testimonies and discussion following preached sermons have a par�cular part to playin the life of the Church. A number of tese meet in homes and others at the King's Centreand all have been welcomed by those a�anding.
Room Hire
Community engagement being an aim of the Church room hire is available to a wide range of events and groups too many to mention. Complimentary remarks are often made by room hirers to King's volunteers.
Chilli Tuesday
This ini�a�ve started in 2023 in partnership with Calderdale Chris�ans in Schools (CIC's) and Calderdale College, and has been well received by students from the college. Every Tuesday lunch�me in term time, the Church provides hot meals supplied by the King's Coffee House, regularly a�rac�ng 40 - 60 students. Our overriding purpose is to demonstrate the love of Jesus and we have been encouraged by the response in this respect, with many opportuni�es to chat and encourage both students and staff.
Families and Children's Activities
King's are well aware that children are an essential part of any church congrega�on for whom special a�en�on must be given. The Trustees are pleased to say that the number of children has increased to some degree. In addi�on to Sunday morning in their own room. Special events have been arranged during the year in conjunction with Halifax Central Church (HCC) for a youth group up to 20 (age 9+) who have met on Sunday a�ernoon. Similarly there has been a Summer Camp over three daye again up to 20 (age 7 to 12). On each occasion food has been provided and there has been various ac�vi�es as well as Bible teaching.
Special Events
Services were held jointly with Halifax Central Church (HCC) on Easter Sunday and Pentecost and there were two special Sunday Gatherings in June. We welcomed a number of visitors from abroad who had been led to Halifax and King's Church by virtue of our Healing Rooms and House of Prayer. They provided music for worship , gave some remarkable testimonies and provided a preacher for the day. A�erwards King's very good friend David Fawcett who has ministered to the Homeless for many years compared a Gathering when he commissioned a number of Pastors as members of The Light Group working with The Homeless.
Page 4
THE KING'S CHURCH, HALIFAX
for the year ended 31 March 2025
Christmas
In the run up to Christmas Church members have supported the Shoebox Appeal of the AMEN Charity which
Finances
The total income of the Church has increased from E176,955 in 2023/24 to f183,701 in 2024/25; and, expenditure increased from €182,733 in 2023/24 to f 198,266 in 2024/25. Asa result, the Church finances report an in year deficit of E 14,565 for the 2024/25 year, for which we give thanks to God for His blessing and provision during this difficult
The Charity's bankers remain as Virgin Money.
The Charity's independent examiners are Torevell Dent Limited, 1-3 St Ann's Place, Pellon Lane, Halifax.
Chair
Page 5
THE KING'S CHURCH, HALIFAX
Statement of Trustees Responsibili�es
for the year ended 31 March 2025
accordance with applicable law and United Kingdom Accoun�ng Standards.
The law applicable to chari�es in England and Wales, the Charity Act 2011 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and applica�on of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
Select suitable accoun�ng policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
to presume that the charity will con�nue in business.
The trustees are responsible for keeping proper accoun�ng records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Chari�es Act 2011 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregulari�es.
Page 6
THE KING'S CHURCH, HALIFAX
Independent Examiner’s Report to the Trustees of The King's Church, Halifax
ended 31 March 2025.
accordance with the requirements of the Charities Act 2011 ('the Act')
Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
with the examination giving me cause to believe that in any material respect:
1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2) the accounts do not accord with those records; or
3) the accounts do not comply with the applicable requirements concerning the form and
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.
……………………………………………
Torevell Dent Limited Chartered Certified
1-3 St Ann's Place Pellon Lane Halifax HX1 5RB
Date: 25 November 2025…........................
Page 7
THE KING'S CHURCH, HALIFAX
Statement of Financial Activities for the year ended 31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Notes | £ | £ | £ | £ | |
| Incoming Resources: | |||||
| Incoming from generated funds: | |||||
| Voluntary income | 119,956 | - | 119,956 | 123,162 | |
| Incoming from charitable activities: | |||||
| Other income | 52,484 | 7,821 | 60,305 | 48,957 | |
| Interest Income | 3,440 | - | 3,440 | 4,876 | |
| 175,880 | 7,821 | 183,701 | 176,995 | ||
| Resources Expended: | |||||
| Costs of generating funds | |||||
| Charitable activities | 3 | 183,855 | 12,011 | 195,866 | 180,513 |
| Governance costs | 3 | 2,400 | - | 2,400 | 2,220 |
| 186,255 | 12,011 | 198,266 | 182,733 | ||
| Net (Outgoing)/Incoming Resources | (10,375) | (4,190) | (14,565) | (5,738) | |
| Balance as at 1 April 2024 | 88,286 | 732,147 | 820,433 | 826,171 | |
| Balance as at 31 March 2025 | 77,911 | 727,957 | 805,868 | 820,433 |
Page 8
THE KING'S CHURCH, HALIFAX
Balance Sheet
for the year ended 31 March 2025
| Balance Sheet for the year ended 31 March 2025 |
|||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| Notes | |||||
| Fixed Assets | |||||
| Tangible assets | 4 | 10,359 | 613,044 | 623,403 | 624,958 |
| Current Assets | |||||
| Debtors | 5 | 924 | 14,924 | 15,302 | |
| Cash at bank | 71,331 | 114,913 | 186,244 | 206,568 | |
| 86,255 | 114,913 | 201,168 | 221,870 | ||
| Creditors: | |||||
| Amounts falling due within one year | 6 | (18, 703) | (18,703) | (26,395) | |
| 38,528 | 143,937 | 182,465 | 195,475 | ||
| Net Assets | 48,887 | 756,981 | 805,868 | 820,433 | |
| Funds | |||||
| Unrestricted funds | 77,911 | 88,286 | |||
| Restricted funds | 727,957 | 732,147 | |||
| 805,868 | 820,433 |
The financial statements were approved by the Trustees on 25/1l/25 and signed on their behalf by:-
==> picture [287 x 127] intentionally omitted <==
----- Start of picture text -----
P. B. McMahon J. Crabtree
P. D. Clift A.Prosser
P. Leeming
----- End of picture text -----
Page 9
THE KING'S CHURCH, HALIFAX
Notes to the Accounts
for the year ended 31 March 2025
1. Accoun�ng Policies
a) Accoun�ng Conven�on
applicable Accoun�ng Standards, the Statement of Recommended Prac�ce, Accoun�ng by Chari�es 2005 and the Chari�es Act 2011.
b) Incoming Resources
All incoming resources are included on the Statement of Financial Ac�vi�es when the charity is legally en�tled to the income and the amount can be quan�fied with reasonable accuracy.
c) Resources Expended
Resources expended comprise all expenditure directly rela�ng to the objects of the charity.
When necessary, costs are allocated between direct charitable expenditure, fund raising and management and administra�on on an equitable basis
d) Fixed Assets
estimated useful life.
| eful life. | |
|---|---|
| Freehold Property | - nil |
| Office Equipment | - 20% on written down value |
| Furnishings | - 20% on written down value |
| Musical Equipment | - 20% on written down value |
| Technical and Other Equipment | - 20% on written down value |
| Motor Vehicle | - 25% on cost |
No deprecia�on is charged on Freehold Property as this is maintained to a standard to ensure that its value is at least equal to the value at which it is disclosed in the Financial Statements.
e) Taxation
The charity is exempt from tax on its charitable ac�vi�es.
f) Fund Accoun�ng
Unrestricted funds can be used in accordance with the charitable objec�ves at the discre�on of the trustees.
Restricted funds can only be used for par�cular restricted purposes within the objects of the charity. Restric�ons arise when specified by the donor or when funds are raised for par�cular restricted purposes.
Page 10
THE KING'S CHURCH, HALIFAX
Notes to the Accounts for the year ended 31 March 2025
2.
The charity owns 100% of the share capital of The King's Coffee House Limited whose principal
and members. One of the charity's trustees sits on the Board of Directors of this company but receives
A summary of the result of the trading subsidiary for the year ended 31st March 2025 is as follows :
| £ | |
|---|---|
| Turnover | 88,306 |
| Cost of sales | (79,451) |
| Administration expenses | (2,625) |
| Net Profit | 6,230 |
| Corporation tax | - |
| Profit after tax | 6,230 |
| 3. | Resources Expended | 2025 | 2024 | ||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Charitable activities: | |||||
| Pastoral support and expenses | - | - | - | 5,000 | |
| Mission and other charitable gifts | 19,512 | 12,011 | 31,523 | 18,436 | |
| Premises expenses | 52,098 | - | 52,098 | 44,503 | |
| Administration costs | 89,798 | - | 89,798 | 91,277 | |
| Events and activities | 19,215 | - | 19,215 | 17,622 | |
| Depreciation | 2,974 | - | 2,974 | 3,299 | |
| Renovations | - | - | - | 376 | |
| Loss on sale of assets | 258 | - | 258 | - | |
| 183,855 | 12,011 | 195,866 | 180,513 | ||
| Governance costs: | |||||
| Independent examiner's fee | 2,400 | - | 2,400 | 2,220 | |
| 2,400 | - | 2,400 | 2,220 |
Page 11
THE KING'S CHURCH, HALIFAX
Notes to the Accounts
for the year ended 31 March 2025
4. Tangible Fixed Assets
| Unrestricted funds: | Technical | ||||||
|---|---|---|---|---|---|---|---|
| Office | Musical | and other | |||||
| Motor | equipment | Furnishings | equipment | equipment | Total | ||
| At 1 April 2024 | - | 1,327 | 4,935 | 1,347 | 4,305 | 11,914 | |
| Additions | - | 167 | 890 | 10 | 610 | 1,677 | |
| Disposals | - | - | (403) | - | - | (403) | |
| - | 1,494 | 5,422 | 1,357 | 4,915 | 13,188 | ||
| Depreciation for period | (299) | (1,113) | (271) | (1,291) | (2,974) | ||
| Eliminated on disposals | - | 145 | - | - | 145 | ||
| At 31 March 2025 | - | 1,195 | 4,454 | 1,086 | 3,624 | 10,359 |
Restricted funds:
| Restricted funds: | Freehold | |||||
|---|---|---|---|---|---|---|
| King's Centre | ||||||
| Park Road | Total | |||||
| At 1 April 2024 | 613,044 | 613,044 | ||||
| Disposals | - | - | ||||
| 613,044 | 613,044 | |||||
| Depreciation for period | - | - | ||||
| At 31 March 2025 | 613,044 | 613,044 | ||||
| 5. | Debtors and prepayments | 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Income tax recoverable | 1,513 | - | 1,513 | 4,198 | ||
| Other debtors | 13,411 | 13,411 | 11,104 | |||
| 14,924 | - | 14,924 | 15,302 | |||
| 6. | Creditors - due within one year | 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |||
| Funds | Funds | Funds | Funds | |||
| £ | £ | £ | £ | |||
| Specified funds | - | - | - | 911 | ||
| Creditors and accruals | 18,702 | - | 18,702 | 25,484 | ||
| 18,702 | - | 18,702 | 26,395 |
Page 12
THE KING'S CHURCH, HALIFAX
Notes to the Accounts
for the year ended 31 March 2025
| 7. | Staff Costs | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Salaries and Wages | 73,396 | 70,729 | |
| Social Security Costs | 1,240 | 918 | |
| 74,636 | 71,647 |
8.
Two of the trustees are also engaged in Ministry and in accordance with the Trust Deed, ministry fees and expenses were paid to them during the year as follows :
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| P. B.McMahon | 2,713 | 9,679 |
| P.J.Leeming | 7,426 | 6,961 |
Page 13
THE KING'S CHURCH, HALIFAX
for the year ended 31 March 2025
Main account (unrestricted)
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Incoming Resources: | ||||
| Tithes and Gift Aid donations | 99,834 | 105,532 | ||
| Special offerings and other gifts | 2,982 | 640 | ||
| Tax recovered on Gift Aid donations | 17,140 | 16,990 | ||
| Room Usage | 49,903 | 46,927 | ||
| Book sales | 2,102 | 1,945 | ||
| Church and other events | 198 | 85 | ||
| Sundry income | 281 | - | ||
| Bank interest | 3,440 | 4,876 | ||
| 175,880 | 176,995 | |||
| Resources Expended: | ||||
| Local ministry support | - | 5,000 | ||
| Other ministry support | 1,872 | 3,176 | ||
| Tithe | 9,566 | 10,425 | ||
| Other charities and outreach | 8,074 | 4,835 | ||
| Office salaries | 74,636 | 71,647 | ||
| Leaders expenses | 352 | 350 | ||
| Motor expenses | 1,692 | 1,259 | ||
| 96,192 | 96,692 | |||
| Operating expenses | ||||
| Light and heat | 16,507 | 15,786 | ||
| Insurances | 9,980 | 12,056 | ||
| Water | 2,280 | 2,121 | ||
| St James Street costs | - | 538 | ||
| Technical equipment repairs | 2,618 | 2,859 | ||
| 31,385 | 33,360 | |||
| Carried Forward | 48,303 | 46,943 |
Page 14
THE KING'S CHURCH, HALIFAX
for the year ended 31 March 2025
Main account (unrestricted)
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Brought Forward | 48,303 | 46,943 | |||
| Repairs, maintenance and renovations | 20,713 | 11,143 | |||
| Telephone and internet | 1,668 | 1,371 | |||
| Postage, stationery and printing | 4,822 | 10,272 | |||
| Outreach courses and literature | 428 | 1,771 | |||
| Independent examiner's fee | 2,400 | 2,220 | |||
| Professional fees | 60 | 1,280 | |||
| Children's work | 771 | 2,090 | |||
| Magazines and books | 1,486 | 1,317 | |||
| Catering | 12,679 | 10,570 | |||
| Church and other events | 3,351 | 1,874 | |||
| Conference costs | 500 | - | |||
| Sundry expenses | 6,568 | 5,098 | |||
| Depreciation: | Office equipment | 299 | 331 | ||
| Furnishings | 1,113 | 1,234 | |||
| Musical equipment | 271 | 337 | |||
| Technical and other equipment | 1,291 | 1,385 | |||
| Loss on disposal of fixed assets | 258 | 12 | |||
| 58,678 | 52,305 | ||||
| Net income | (10,375) | (5,362) | |||
| Balance brought forward | 88,286 | 93,648 | |||
| Balance carried forward | 77,911 | 88,286 |
Page 15
THE KING'S CHURCH, HALIFAX
for the year ended 31 March 2025
Building Fund (restricted)
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||
| Incoming resources: | ||||||
| - | - | |||||
| Resources expended: | ||||||
| Refurbishment | - | 376 | ||||
| - | 376 | |||||
| Net (expenditure) | - | (376) | ||||
| Balance b/fwd. | 732,147 | 732,523 | ||||
| Balance c/fwd. | 732,147 | 732,147 |
Page 16
THE KING'S CHURCH, HALIFAX
for the year ended 31 March 2025
| As at | As at | |||
|---|---|---|---|---|
| 31-Mar-24 | Receipts | Payments | 31-Mar-25 | |
| £ | £ | £ | £ | |
| Blessing Fund | (673) | (1,350) | 1,288 | (735) |
| Healing Rooms | (1,045) | (220) | 1,241 | (24) |
| Children's Blessing | (197) | - | - | (197) |
| Uganda Children | (562) | (4,533) | 3,075 | (2,020) |
| Parent and Toddler | 397 | - | - | 397 |
| The BridgeProject | (15) | - | - | (15) |
| Family Life Events | (630) | (647) | - | (1,277) |
| Chilli Tuesday | 1,814 | (160) | 6,407 | 8,061 |
| (911) | (6,910) | 12,011 | 4,190 |
Page 17