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2025-12-31-accounts

CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

CHRISTIAN LIFE FELLOWSHIP (CITY FAITH MINISTRIES TRUST)

Statutory Financial Statements & Trustees Report 31[st] December 2025

Charity No. 1045627

CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Legal and Administrative Information

Registered Charity Name: City Faith Ministries Trust (CFMT)

Charity Number: 1045627

Principal Office Address:

87 Trafalgar Road Greenwich London SE10 9TS

Trustees

Accountant / Independent Examiner

Rev Dr Olu Olasode PhD FCCA

TL First Accountants & Consultants 1 Copers Cope Road Beckenham

Kent BR3 1NB

Bankers

3. About the Charity

Background / Legal Identity

City Faith Ministries Trust (CFMT) is the charity name under which Christian Life Fellowship (CLF) is registered. CFMT is a non-denominational Church and a member of the Evangelical Alliance (UK).

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Mission Statement

A global family of Churches and ministries committed to making disciples of Jesus Christ as a Christ-centred purpose-driven Church.

Vision Statement

Our vision is to make disciples of Jesus Christ by planting and establishing local churches in every nation as the Lord Jesus Christ leads. We also fulfil our vision through leadership development in partnership with other churches and ministries within the body of Christ in those nations.

Core Values

Funding Model

We secure financial resources through:

4. Governance, Structure & Management

Governance Model

CFMT operates as the registered charity for CLF, a non-denominational church and member of the Evangelical Alliance (UK). CFMT is governed by a board of trustees in compliance with legal, administrative and charitable obligations.

Trustee Responsibilities

The trustee board collaborates with the Global Executive Board (Presbytery) and the International Council of CLF Elders, representing regions where CFMT operates.

CFMT’s responsibilities include:

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Leadership Structure

The trustee board works alongside the Presbytery and the International Council of CLF Elders.

International Council of CLF Elders (as of December 31, 2025)

This council comprises elders who represent various nations and regions under the leadership of CLF-ordained ministers. The current members include:

Decision-Making Bodies

Strategic and legal decisions are made through the board of trustees in conjunction with the apostolic direction of Presbytery, drawing on the counsel of the International Council of CLF Elders.

Oversight Arrangements

CFMT operates under the spiritual and procedural oversight of the Presbytery in conjunction with the board of trustees.

Leadership Development

Membership Discipleship Program (MDP)

The MDP, including CLTI, is a rigorous and intentional seven-stage process for developing members:

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Christian Life Training Institute (CLTI)

CLTI is the Bible School initiative of CLF. It aims to serve our mission and vision to make disciples of Jesus Christ by equipping our members and the wider body of Christ with a Christ-centred perspective to life and ministry. CLTI offers two flagship courses – the Ministerial Training Course (MTC) for the spiritually mature, and the Christian Discipleship Course (CDC) for believers who desire to be equipped as Disciples of Christ. CLTI also offers other short courses in a variety of subjects and is currently established in the following countries:

Stats

United Kingdom

5. Activities Report (Trustees’ Report Narrative)

Regional / Programme Updates

United Kingdom

Key UK events and activities in 2025:

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

India

South Africa

Ghana

Church summaries:
Church Adult Youth Children Remarks
Achimota 19 24 32 Hosted an Easter convention;
fundraising for a church
building project.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Church Adult Youth Children Remarks
Kotobabi 32 14 11
Kasoa 51 Youth &
young adult
church		 4 Induction of cell pastors;
Bus2Bus outreach; 'Charlewote'
outreach (Lets Go).
Teacher
Mante		 15 4 12
Moree Not
active
Kyebi
Afiasa		 50 10 20 Held crusades (three times);
one baptism.
Moseaso 22 10 14 Quarterly fasting and prayers.
Abomoso 18 12 19
Apapem Folded
Habitat Not
active
Koforidua Not
active

Sierra Leone

Church summaries:
Church Adult Youth Children Remarks
Port Loko – – 17
Marfoki 26 – 28

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Church Adult Youth Children Remarks
Touching
Lives Church		 26 – – Young adult church; yearly
'Apantao' 10-day fasting and
prayer camp meeting.
Ropolon 22 8 26 Yearly camp meeting for the
community (community church).
Tiama Pastoral
issues
Benga Pastoral
issue
Masiaka Folded

Kenya

Church summaries:
Church Adult Youth Children Remarks
Buruburu 29 – 20 Received a missionary visit from Ghana and
the UK; held a children's yearly event.
Uthiru 13 – 16

Liberia

Church summaries:
Church Adult Youth Children Remarks
Polotorie – – – Youth Prayer Fellowship, 24–30 April 2025.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Ministries

The Tabernacle and The Altar (TTTA)

Ministry Head: Rebecca Sotomi

The Tabernacle and The Altar provides a safe space to abide in the Lord’s presence, seeking to behold Jesus as Lord. It is a time to sit at the feet of Jesus and simply be, learning the art of abiding — creating space to hear God, be quiet, and listen. Out of the stillness, attendees respond to the Holy Spirit in worship creatively,

spontaneously, prophetically, and artistically, through prophecy, art, spontaneous or new songs, and journaling. Over 20 volunteers serve in this ministry.

During the year, TTTA hosted six Night of Worship events, each providing a relaxed space for people to encounter God and be refreshed:

Daughters Of The King (DOTK) / International Christian Women’s Network

(ICWN) / FoodBank

Ministry Head: Sheron Hill

This ministry exists to empower women through prayer, missions, and leadership. Between 11 and 20 volunteers serve across its activities, which include weekly midnight Watch prayer nights focusing on prophetic prayer.

Three key events were held during the year:

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

InsideOut

Ministry Head: Alison Smith

InsideOut impacts the daily lives of ex-prisoners by giving room for the Holy Spirit to minister at liberty and providing a platform for ex-prisoners to build links with one another, harness strength, and advance their lives. A team also conducts Sunday services at HM Prison Belmarsh five times a year, offering spiritual support through preaching on hope and restoration, worship, and prayer ministry. Post-release support is provided by connecting individuals with local church communities to foster belonging. Over 20 volunteers serve in this ministry, which hosted 13 events during the year.

Key events included:

Men of Action

Ministry Head: Meka Umeadi

Men of Action provides a forum for men and male youth to pray, fellowship, discuss, and be taught the Word, equipping them as fathers, sons, husbands, brothers, and children of God for the advancement of God’s kingdom and the fulfilment of their purpose. A small team of 1 to 5 volunteers serves this ministry.

One key event was held:

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

“Feed My Sheep,” fellowship, eat, and discuss. Attendees were encouraged,

relationships were strengthened, and identities as men were reinforced.

Kingdom Marriages

Leader: Philip Hill

Kingdom Marriages is focused on building lasting relationships. Three key activities took place:

Neraiah Nea Academy (NNA)

Leader: Janet Doughan

Purpose: This Academy seeks to provide an exceptional learning environment rooted in biblical principles.

Abiding In Christ (AiC)

Leader: Marilyn Mensah

Purpose: Empowering women to be relevant disciples of Christ by utilizing their gifts and talents on the mission field.

Volunteers: 1-5

6. Financial Review

The financial statements for the year ended are included in the accompanying report and accounts providing detailed summary and highlights of income, expenditure and financial position.

7. Plans for Future Periods

Formed to Follow, Connected to Flourish

We will deepen discipleship through cell groups, intentional mentoring, prayerful shepherding, and practical teaching. Our aim is to build a united, relationally healthy church where every believer matures and helps others do the same.

Revival Fire and Raising a Radical Next Generation

A rhythm of prayer, fasting, and Holy Spirit dependence will be strengthened, including two 12‑hour prayer gatherings and regular half‑night meetings. We will disciple children and youth through mentoring, an annual conference, and active involvement in Sunday services.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Missions: Operation “Win at Least One Soul a Year”

We are shaping a missional culture across all ministries, with a target of every member reaching at least one person for Christ annually. Plans include clear mission budgets, mission trips (Brazil, Ghana, and others), child sponsorship renewal, and equipping memlbers for global service.

Securing a Multi‑Purpose Church Building in London

We are progressing toward purchasing a dedicated facility for worship, discipleship, training, and outreach. This will be driven by the Building Committee, faith‑based giving, and regular teaching on stewardship and vision.

Growing as a House of Prayer

Prayer will become even more central to our identity. We will maintain weekday prayer meetings, host extended 12‑hour gatherings three times a year, and encourage consistent prayer rhythms across cells and leadership.

Completing the Restructuring and Centralisation of CLF–UK

A designated sub-committee is finalising the reorganisation process under Presbytery oversight. A formal report will be delivered, outlining clear structures and next steps to unify and streamline governance, align vision, and strengthen ministry delivery for our organisation.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

INDEPENDENT EXAMINER’S REPORT

I report to the trustees on my examination of the accounts of the City Faith Ministries Trust (the Trust) for the year ended 31 December 2025.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I am qualified to undertake the examination by being a qualified member of the Chartered Association of Certified Accountants (ACCA) and Fellow of the Association (FCCA).

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

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.

March 2026

Rev Dr Olu Olasode PhD APSA FCCA Chartered Certified Accountant TL First Accountants Limited TL First Limited

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

STATEMENT OF FINANCIAL ACTIVITIES
INCOMING RESOURCES
Grants and Donations (incl. Gift Aid Received)
Investment income
Other Incoming Resources
Total Incoming Resources
RESOURCES EXPENDED
Costs of Activities in Furtherance of the
Company’s Objects
Charitable Activities
Governance Costs
Total Resources Expended
Net Incoming / (Outgoing) Resources
Total Funds Brought Forward
Reserves Adjustments/PYA
Total Funds Carried Forward		 2025
2025
2025
2024
Restricted
Unrestricted
Total
Total
£
£
£
£
307,382
307,382
254,856
2,535
2,535
595
23,403
23,403
60,028
0
333,320
333,320
315,478
212,010
212,010
252,010
23,655
23,655
11,234
0
235,665
235,665
263,244
0
97,655
97,655
52,234
0
767,251
767,251
681,090
27,667
27,667
33,927
0
892,573
892,573
767,251

There were no recognised gains or losses for the year, other than those included in the Statement of Financial Activities.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

BALANCE SHEET
FIXED ASSETS(Note 5)
CURRENT ASSETS
Debtors
Cash and Bank
CURRENT LIABILITIES
Creditors- within one year (Note 7)
NET CURRENT ASSETS
Creditors– Not within one year (note 8)
NET ASSETS
CAPITAL AND RESERVES
Designated Funds
Unrestricted Funds
Other Reserves
NET ASSETS		 2025
£
10,000
646,824
(29,167)		 2025
£
264,916
892,573
-		 2024
£
2,739
524,840
(25,244)		 2024
£
264,916
502,335
-
892,573 767,251
102,070
790,503		 102,070
665,181
892,573 767,251

Approved by the Board of Trustees on 6th May 2026 and signed on their behalf

-----------------------------------------------------Trustee

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

NOTES TO THE FINANCIAL STATEMENTS

1. BASIS OF PREPARATION

1.1. Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts 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 (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

1.2. Going Concern

The charity is a going concern and the accounts have been prepared on a going concern basis.

1.3. Change of accounting policy

There is no change of accounting policy during the period.

1.4. Changes to accounting estimates

There is no change to accounting estimates during the period

1.5. Material prior year adjustments

There are no material prior year adjustments during the period.

2. ACCOUNTING POLICIES

2.1. Income

Recognition of These are included in the Statement of Financial Activities (SoFA) when: income

There has been no offsetting of assets and liabilities, or income and expenses, Offsetting unless required or permitted by the FRS 102 SORP or FRS 102. Grants and Grants and donations are only included in the SoFA when the general income donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

Government The charity has received government grants in the reporting period grants

Gift Aid receivable is included in income when there is a valid declaration Tax reclaims on from the donor. Any Gift Aid amount recovered on a donation is considered to donations and be part of that gift and is treated as an addition to the same fund as the initial gifts donation unless the donor or the terms of the appeal have specified otherwise.

Contractual income and This is only included in the SoFA once the charity has provided the related performance goods or services or met the performance related conditions. related grants

Donated goods are measured at fair value (the amount for which the asset Donated goods could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated Donated services and facilities are included in the SOFA when received at the services and value of the gift to the charity provided the value of the gift can be measured facilities reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support costs The charity has incurred expenditure on support costs.

The value of any voluntary help received is not included in the accounts but is Volunteer help described in the trustees’ annual report.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Income from interest, This is included in the accounts when receipt is probable, and the amount royalties and receivable can be measured reliably. dividends Income from Membership subscriptions received in the nature of a gift are recognised in membership Donations and Legacies. subscriptions Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of Insurance claims are only included in the SoFA when the general income insurance recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as claims an item of other income in the SoFA. Investment This includes any realised or unrealised gains or losses on the sale of gains and losses investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

2.2. Expenditure and Liabilities

Liability Liabilities are recognised where it is more likely than not that there is a legal recognition or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other Governance and support. Governance costs comprise all costs involving public accountability support costs of the charity and its compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a Grants with specific level of service or output to be provided, such grants are only performance recognised in the SoFA once the recipient of the grant has provided the conditions specified service or output. Grants payable Where there are no conditions attaching to the grant that enables the donor without charity to realistically avoid the commitment, a liability for the full funding performance obligation must be recognised. conditions Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any Creditors trade discounts Provisions for A liability is measured on recognition at its historical cost and then

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

liabilities subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as Basic financial per paragraph 11.7 FRS102 SORP. Subsequent measurement is as per instruments paragraphs 11.17 to 11.19, FRS102 SORP.

2.3. Expenditure and Liabilities

Tangible fixed These are valued at cost and capitalised if they can be used for more than one assets for use year, and cost at least £1,000 by charity

The charge for depreciation is calculated to write off the cost of the fixed assets over their useful lives on the following bases:

Office & Musical Equipment 25% on the reducing balance Furniture & fittings 25% on the reducing balance Motor Vehicles 25% on the reducing balance Freehold Office 1% on the Straight Line Method

Assets are depreciated from the time at which they are brought into use.

Intangible The charity has intangible fixed assets, that is, non-monetary assets that do not fixed assets have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5

They are valued at cost. Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4.

They are valued at cost.

Investments Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments.

Stocks held for sale as part of non-charitable trade are measured at the lower Stocks and or cost or net realisable value. work in progress Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Current asset investments

The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

3. GRANTS & DONATIONS

Donation (incl Gift Aid Received)
Gift Aid Accrued
Designated Building Fund
Contributions from Affiliates
Other Income		 2025
2025
2025
2024
Restricted
Unrestricted
Total
Total
£
£
£
£
286,335
286,335
254,418
-
-
-
-
-
438
21,047
21,047
24,367
25,938
25,938
36,256
0
333,320
333,320
315,478

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

4. RESOURCES EXPENDED

Analysis
of
Resources
Expended
Direct Costs:
Services & Events
Departmental /Project Support
Evangelism & Missions
Staff Costs
Indirect Costs:
Office and Admin Costs
Governance Cost
Total Resources Expended		 Cost of
Charitable
Activities
Governance
Cost
Total
2025
Total
2024
56,319
56,319
78,747
20,696
20,696
28,483
35,438
35,438
32,147
83,778
83,778
89,900
196,230
0
196,230
229,277
15,781
15,781
22,733
23,655
23,655
11,234
15,781
23,655
39,436
33,967
212,010
23,655
235,665
263,244

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CHRISTIAN LIFE FELLOWSHIP FINANCIAL STATEMENTS AND TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2025

5. FIXED ASSETS

5. FIXED ASSETS
Freehold Furniture & Mus./Office Motor
Office Fittings Equipment Vehicle Total
£ £ £ £ £
COST
At 1 January 2025 301,742 11,485 105,687 12,151 431,065
Additions
Disposals
At 31 December 2025 301,742 11,485 105,687 12,151 431,065
DEPRECIATION
Accumulated Depreciation 36,826 11,485 105,687 12,151 166,617
Charge for the year
At 31 December 2025 36,826 11,485 105,687 12,151 166,617
NET BOOK VALUE
At 31 December 2025 264,916 0 0 0 264,916
At 31 December 2024 264,916 0 0 0 264,916
6. DEBTORS 2025 2024
£ £
Staff Advances - 2,739
Deferred Missions Appeal Income 10,000
10,000 2,739
7. CREDITORS- falling due within one year 2025 2024
£ £
Other Creditors & Accruals 29,167 25,244
29,167 25,244
8. CASH AND BANK BALANCES 2025
£
Total for Cash and bank in hand 646,824.14

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