## Manna International Church
( A not -for - profit unincorporated Organisation)
Report of the Trustees
and
Financial Statements
For the Year Ended 31 March 2025
1
Manna International Church ( A not -for - profit unincorporated Organisation)
Index to the financial statements for the year ended 31 March 2025
||Page|
|---|---|
|Organisation Information|3|
|Report of the Trustees|4-8|
|Independent examiners report|9|
|Statements of financial activities|10|
|Balance sheet|11|
|Notes to the financial statements|12-13|
|Detail financial statements|14-15|
2
Manna International Church ( A not -for - profit unincorporated Organisation)
Organisation Information
Trustees:
Joe Vidal Barbara Joseph Charity No: 1,022,840 Treasurer : Cordelia Joseph Address: 738 Barking Road Plaiistow London E13 9LB Accountants: Gabriel & Associates Chartered Certified Accountants ) 293a High Road Leytonstone London E11 4HH
3
Manna International Church ( A not -for - profit unincorporated Organisation)
Report of the Trustees for the Year Ended 31 March 2025.
The trustees presents their report with the financial statements of the organisation for the year ended 31 March 2025. The trustees have adopted the provisions of the Statements of Recommended Practice(SORP) "Accounting and Reporting by Charities(revised 2005)" in preparing the annual report and financial statements of the organisation.
## **GENERAL INFORMATION**
The Church is an unincorporated association, governed by a constitution.
## **TRUSTEES**
The trustees during the year under review are as listed on page 3. Members are elected at the start of the annual year (AGM) by process of nominations and election by the showing of hands.
The trustees board meets quarterly to consider the business of the Charity, draft policies and review health and safety. Meetings are also used to review any relevant changes in legislation and social policy that will have direct or indirect impact on the work of the charity.
Trustees are indemnified against any losses by the use of a combined insurance premium that covers full contents, public liability and trustees insurance. The premium is reviewed annually to ensure value for money and appropriate safeguards of the assets held in trust.
## **OBJECTIVES, ORGANISATION AND ACTIVITIES**
The objectives of the Church, as set out in the constitution are as follows:
a) Promotion of social education to young people within the local community using information and positive messages including workshops, group exercises, creative and dramatic arts within Churches, Schools and local community projects.
b) The promotion of the Christian Faith through the provision of educational materials, teaching and training of all peoples and groups, the organisation of seminars and conferences aimed at personal awareness, developing self esteem and inner strength through a deeper understanding of the Christian faith.
c) The provision of counselling and other forms of social, emotional and spiritual support necessary to ensure the development of the whole person who will in turn make an effective positive contribution to their community.
d) The relief of poverty.
e) To offer a safe, friendly and neutral environment in Newham, where children of separated families can spend time with one or both parents and sometimes other family members.
4
## Manna International Church
( A not -for - profit unincorporated Organisation)
The Church engages in the following activities in order to further these objectives.
- a) Regular monthly meetings.
- b) Educational workshops.
- c) Children Church
- d) Fundraising events within the local community
- e) Support groups for local men, women and young adults.
- f) Weekly bible teaching and prayer meetings
- g) Monthly special prayer mornings
All our events are run and managed by committed volunteers from the local community. The volunteers are of mixed group both in terms of age and gender.
The selfless service and positive contributions of the volunteers is acknowledged and greatly appreciated by the trustees.
## **RELATED AND CO-OPERATING CHARITIES**
The Church does not have any related charities.
## **ACHIEVEMENTS AND PERFORMANCE DURING THE YEAR**
**Foodbank** - The use of our Food Bank (Newham Foodbank) has continued to be a **f** ood source to local communities and members of the church. We are still an Emmergency Centre recognised and supported by the Trussell Foundation
The Food Bank is currently only open on a Sunday morning / afternoon and is used both local community and church members in need. However on average, the centr fed four families per week,as the demand has increased so has the amount of food donations received. There has also been an increase in the members of the Church using the Food Bank, however this has not impacted on the availability of food for the community. Manna continues to work with local providers.
Over the course of 2024 and 2025, the programme provided consistent and meaningful support to individuals and families in need. In 2024, a total of 717.45 kg of food was distributed, reaching 101 people, including 72 adults and 26 children Distribution levels were strongest in April and July, reflecting periods of increased demand, while activity slowed toward the end of the year, with no distribution recorded in December.
In 2025, support continued with 762 kg of food distributed to 59 people, comprising 45 adults and 14 children. The highest levels of distribution were seen in January and May, with steady assistance provided throughout the remainder of the year
5
despite some monthly fluctuations.
## Manna International Church
( A not -for - profit unincorporated Organisation)
Across both years combined, the programme distributed 1,479.45 kg of food and supported 160 people, including 117 adults and 40 children. This demonstrates a sustained commitment to addressing food insecurity and responding to changing community needs over time.
The following figures are measured and tracked by keeping a weekly log of attendees who come into WGMI and weighing all food that is distributed.
**Boxes of Hope** - During the year under review, the charity was able to send 25 boxes of Hope through Samaritans Purse. We sent 3 boxes for 2–4-year-olds, 2 girl and one boy. We sent 9 boxes for 5–9-year-olds, 5 boys and 4 girls and we sent 8 boxes for 10–13-year-olds. 4 boys and 4 girls. This year the boxes went to Togo, West Africa. This was again made possible by the Children’s Ministry within the Church, members rose to the challenge and collected a large range of boxes that were appropriately filled with mostly educational items and some sweets, If we had allowed the children, it would have been nothing but sweets!
**Church Services** - The Sunday services, Bible studies and Prayer meetings have continued to grow, and we have been able to study a wide range of subjects and themes. The Men's Support Group has grown mainly online, with group members sending educational, inspirational and motivational material within the virtual group. The group also held some in-person joint discussions with the women’s ministry looking at marriage, relationships, divorce and healthy patterns when dating. Naturally these led to some very lively debates, and interesting views being aired. It was good fun and was widely attended by a cross section of visitors and the local Community.
**Educational Workshops** - The Church continues to run a series of educational workshops related to bible themes, as well as workshops that promote the family, marriage and Christian values, these workshops are for participants within the local communities, and they were extremely well attended with positive feedback from members.
## **Childrens Ministry**
The Sunday School Children’s ministry which is run by volunteers who are teachers by profession runs fortnightly, serving 12 children aged 3–12 years. The sessions provide a nurturing and faith-filled environment for spiritual growth and learning. The children were taught key Christian teachings and Bible stories, covering a range of themes and topics including:
6
Easter The fruit of the Spirit The importance of prayer
Manna International Church ( A not -for - profit unincorporated Organisation)
## The Lord’s Prayer
The birth of Jesus
Learning was delivered in an engaging and age-appropriate way through a variety o interactive activities. These included songs, arts and crafts, role play and picture books, helping the children to understand Christian values in practical and meaningful ways.
Through these sessions, the children's ministry has supported the spiritual development of the children while fostering joy, creativity, and a strong foundation in Christian principles.
**Overseas work** – we were able to send four volunteers to the Philippines again, this time to place called Dipolog, the team worked with the local Mayor and his team to promote Christian values, we held leaders seminars, visited local schools giving motivational talks about continuing in education. We also visited the local police station to talk about community responsibility, setting positive examples and the use of power among the vulnerable.
We were able to raise donations to purchase a generator for a local church with whom we have formed a particularly close connection. Our relationship continues to be positive, and these relationships and networks have continued to grow and forge strong partnerships based very much on our shared values and our church’s commitment to be of support wherever we can. The volunteers once gain participated in public meetings and outreach, feeding programmes for children living in remote parts of the country, as mentioned above visited schools, we were able to visit more schools and churches because we were a larger group.
## **FUTURE DEVELOPMENTS**
Committee plan to continue to develop the Food bank program and make it accessible to increased number of vulnerable people within the London Borough of Newham.
We were not able to support our ambition of providing second-hand clothes to the charitable project in the Philippines due to space and resources. We are aware that the need still exists and will aim to contribute to the programme to a greater or lesse extent in the coming years.
Newham has continued to progress it’s social housing building programme; we have seen a marked transformation of the high street with the departure of West Ham Football club which is now housing developments or fast-food shops. The area has
7
become congested for parking on Sundays, but this increase of housing tenants is an increased opportunity to spread the Christian message and to share our faith in the local community. At least 50% of our membership are drawn from outside the borough, which means there is scope to reach out to local residents about our presence and showcase the activities available to their children and the whole family Manna International Church
( A not -for - profit unincorporated Organisation)
We have written to the local council about the possibility of grant funding to develop a ‘warm space’ programme for the elderly at least 2 days per week and at the same time develop a café space for residents to make greater use of the building during the week which is largely underutilised.
We await a response but will continue to discuss the possibility and hope to complete a scoping exercise to determine the feasibility of the idea.
We are also thinking about starting a breakfast club for children as well as an afterschool club, early discussions have taken place with two local schools and we will need volunteers with suitable knowledge and expertise in this area to take the idea forward, however this is very much part of our ambition to make a greater impact on our community. So, lots of exciting things to look forward to in the coming year.
We have also seen an increased attendance to our Sunday services, this is very positive and we are working hard to further improve the way we engage with the general public when they do join us in our services. Our welcome team have improved its approach and follow up of visitors by email leading to increased contacts and engagement with our Church.
## **Reserves**
Given the size of the Church in terms of attendance and finances, members of the trustees board consider that the Church is not in the position to maintain a huge deposit but always aim to hold an amount sufficient to pay day to day expenses and cover at least 2-3 lease. In view of this, whatever income the Church generates is applied towards running costs and ensure that this level can be sustained for at leas three months without income.
The charity’s main source of income continues to be from the generous donations given by its members and the general public who watch our Sunday services online The Church does not yet generate enough funds to support the appointment of full o part-time staff, but we very much look forward to achieving that aim in the near future.
## STATEMENT OF TRUSTEES' RESPONSIBILITIES YEAR ENDED 31 March 2025.
Charity law 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 its financial activities for that year. In preparing those financial statements the trustees are required to:
select suitable accounting policies and apply them consistently;
8
## make judgments and estimates that are reasonable and prudent;
state whether the policies adopted are in accordance with the Statement of Recommended Practice, “Accounting and Reporting by Charities (revised 2005)” and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;
## Manna International Church ( A not -for - profit unincorporated Organisation)
prepare the financial statements on the going concern basis unless it is inappropriate to assume the charity will continue operating.
The trustees are responsible for keeping proper accounting 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 Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEE
## YEAR ENDED 31 March 2025.
I report on the financial statements of the Church for the year ended 31 March 2025, which are set out on pages 7 to 13.
## **Respective responsibilities of trustees and examiner**
As the Church’s trustees you are responsible for the General Directions given by the Charity Commissioners. An independent examination includes a review of the accounting records kept by the Church and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and
consequently I do not express an audit opinion on the view given by the financial statements.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 41 of the Act, and to prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the Act, have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Gabriel Akintunde
9
Gabriel & Associates 293a High Road Leytonstone E11 4HH
Manna International Church ( A not -for - profit unincorporated Organisation)
## Statement of Financial Activities
||for the|year ended 31 March|2025|||
|---|---|---|---|---|---|
|||||31-Mar|31-Mar|
|||Unrestricted|Restricted|
2025|2024|
||Notes|funds|funds|Total fund|Total fund|
|**Incoming Resources**||||||
|Donations||98,937||98,937|77,086|
|**Total incoming Resources**||98,937||98,937|77,086|
|**Resources expended**||||||
|Cost of activities in furtherance||||||
|of the Church's objects||93,277||93,277|92,383|
|Management and admin||2,363||2,363|7,364|
|**Total resources expended**||95,640||95,640|99,747|
|**Surplus/(deficit) on ordinary**||||||
|**activities before funds transfers**||3,298||3,298|-22,661|
|Fund Transfer||||||
|Balance brought forward||20,460||20,460|43,121|
10
Fund Balance as at 31 March 2025
**23,758 20,460**
**23,758**
The church has no recognised gains or losses other than the results for the period as set out above. All of the activities of the Church are classed as continuing.
## Manna International Church
( A not -for - profit unincorporated Organisation)
|Balance Sheet|||
|---|---|---|
|as at 31 March 2025.|||
||31-Mar|31-Mar|
||2025|2024|
|**CURRENT ASSETS**|||
|Bank Balance|9,856|20,460|
|Legal fee overpaid|4,302|4,302|
|Creditors- Accrual|-600|-600|
|Loan|10,200|0|
|**NET ASSETS**|23,758|24,162|
|REPRESENTED BY:|||
|Unrestricted funds|23,758|24,162|
|**TOTAL FUNDS**|23,758|24,162|
|APPROVED ON BEHALF OF THE TRUSTEES|||
|Name…………………………………………………………………………..Signature|…………………………………Trustee||
|Name…………………………………………………………………………….Signature|…………………………………Trustee||
11
Date………………………………………………………..
1
## Manna International Church ( A not -for - profit unincorporated Organisation)
## **ACCOUNTING POLICIES**
Accounting convention
The financial statements have been prepared:
## · under the historical cost convention
in accordance with the Statement of Recommended Practice (SORP
Accounting and Reporting by Charities (revised 2005)”, and applicable accounting standards.
## Fund accounting
Unrestricted funds are general funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Church and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Church for particular purposes.
The cost of raising and administering such funds are charged against the specific fund. Investment income and gains are allocated to the appropriate fund.
## **Incoming resources**
All incoming resources are included in the statement of financial activities when the Church is legally entitled to the income and the amount can be quantified with reasonable accuracy.
No amounts are included in the financial statements for services donated by volunteers.
## **Resources expended**
All expenditure is accounted for on receipts and payment basis and has been classified under headings that aggregate all costs related to the category.
Management and administration costs are those incurred in connection with administration of the Church and compliance with constitutional and statutory
12
requirements
## Manna International Church
( A not -for - profit unincorporated Organisation)
|Cost of activities in furtherance
of the Church Objects
Rent
Water/General rate
Electricity
Telephone
Building Insurance
Events
Cleaning
Donations
Hospitality
Honorarium
Equipments
Publicity
Music
Printing
Other cost
Repairs and maintenance
Management and Admin
Meeting
Accountancy
Computer expenses
Training
Legal fee|31-Mar
31-Mar
2025
2024
46,442
52,483
336
445
6,444
5,163
2,731
2,992
1,115
5,669
5,469
2,930
2,250
2,780
16,821
700
3,282
3,550
0
0
1,952
1,706
0
0
425
2,571
2,147
9,777
1,752
0
2,110
1,617|
|---|---|
||93,277
92,383|
||0
0
600
600
1,763
635
0
1827
0
4302
2363.04
7364|
13
## Manna International Church
( A not -for - profit unincorporated Organisation)
Detail Financial statements for the year ended 31 March 2025
for
Manna International Church
14
## Manna International Church
( A not -for - profit unincorporated Organisation)
|**Income/Receipts**|||
|---|---|---|
|Tithes and Offerings||98,937|
|**Expenditure**|||
|Accountancy fee|600||
|Rent|46,442||
|Water rate|336||
|Electricity|6,444||
|Telephone|2,731||
|Building Insurance|1,115||
|Events|5,469||
|Meetings|||
|Stationery/General Exp|425||
|Travel|2,147||
|Cleaning|2,250||
|Donations|16,821||
|Hospitality|3,282||
|Honorarium|||
|Equipments|1,952||
|Other costs|1,752||
|Publicity|||
|Repairs & maintenance|2,110||
|Bank charges|||
|Legal fees|||
|Computer expenses|1,763||
|Training|||
|||95,640|
|**Surplus/(Deficits)**||3,298|
15