Charity no. 1053210
HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL
REPORT AND FINANCIAL STATEMENTS
Year ended 5th April 2025
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Report of the trustees for the year ended 5th April 2025
The trustees present their annual report and financial statements of the charity for the year ended 5th April 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities.
Objectives and activities for the public benefit.
The purposes of the charity continue to be the advancement of the Christian religion and for the advancement of education in accordance with the Articles of Faith.
The trustees confirm that they have referred to the Charity Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
To benefit the local community as much as possible, the trustees have developed separate strategies aimed at those who do not have a relationship with Jesus Christ and those who have already accepted Jesus Christ as their Lord and Saviour.
Non believers are targeted by various outreach activities based either in the local community or further afield.
For believers, the trustees endeavour to create an environment where a person's faith can be increased and matured by access to:
Regular biblical teaching Praise. Worship and Prayer meetings Provision of pastoral work Visiting and praying for the sick and infirmed
A review of our achievements and performance
The church transitioned from its former venue to a school in Croydon for us to start afresh. God helped us to settle all arrears owed to our former landlord which was putting pressure on the church and God added to us 2 new families in the new venue for which we are very grateful.
Financial review
The work of the charity is entirely dependent on the voluntary offerings of people attending the various meetings that have taken place during the year.
The income of the year decreased by 19% to £107,518 (2024 = £132,783 ). This includes amounts received under the Gift Aid system.
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Report of the trustees for the year ended 5th April 2025
Risk management
The main risks faced by the charity are as follows:
a. Financial
This includes a serious decrease in the amount of income received and thereby causing the charity to be unable to meet its financial commitments. This has been mitigated by the trustees receiving regular up to date financial information to enable them to plan accordingly.
b. Reputational
The risks faced by reputational damage are considerable and can result from any part of the activities of the charity.
As a result, the trustees constantly monitor the activities and try to eliminate circumstances that could be the cause of such a risk.
Special attention is paid to the activities around children and vulnerable adults to ensure that proper procedures are in place and the people supervising have the appropriate qualifications and authority.
Reserves policy
The trustees aim to maintain bank balances at a level which equates approximately to three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to enable financial commitments to be met and also give them enough time to review and revise ongoing commitments should a long term decrease in income be recognised.
The charity also has plans to purchase its own building at a future time and is presently accumulating funds to cover the deposit when this is needed.
At 5th April 2025, the reserves position is:
| 2025, the reserves positon is: | |
|---|---|
| £ | |
| 3 months average expenditure (excl depreciaton) | 25,350 |
| Accumulated building deposit | 0 |
| Total required | 25,350 |
| Bank balances | 35,247 |
This shows that the policy has been met at the year end.
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Report of the trustees for the year ended 5th April 2025
Plans for the future
We still have high hopes of God blessing us with our own place of worship so we can do a lot more within the community and beyond and to hold evangelistic meetings to bring more souls into the Kingdom as we are restricted as at now to do everything on a Sunday with the additional tasks of packing up and repacking every week. We believe God will hasten His word in Isaiah 49.
Structure, governance and management
The organisation is a registered charity, number 1053210 and is constituted under a Constitution dated 23rd February 1996 as later amended in November 2004 and December 2015.
The charity does not raise funds from the public and seeks to continue its charitable works through the careful stewardship of the donations from members.
New trustees are appointed by the existing trustees.
There are regular meetings of the trustees where they agree on the future broad strategy and areas of activity.
They also review the level of reserves, risk management policies etc. The day to day leading of the charity is delegated to Bishop Hutton Wood.
New trustees are chosen from the membership after showing continuous integrity and faithfulness to the charity. Before accepting the position, the potential trustee is given copies of the Constitution, previous financial statements and meets with the existing trustees for an overview of the plans of the charity for the future. Any training requests are quantified and arranged as necessary.
Key management personnel remuneration.
The trustees consider the board of trustees and Bishop Hutton Wood as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis.
All trustees give their time freely and no amounts were paid to the trustees during the year for their duties as trustees.
Trustees are required to disclose all relevant interests and are required to withdraw from decisions where a conflict of interest arises.
The amounts paid to the Bishop and Senior Pastor are reviewed annually by the Board of Trustees and are shown in note 7.
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Report of the trustees for the year ended 5th April 2025
Reference and administrative information
Trustees
Bishop Kwame Ayensu Pastor Alex Okubire-Fening Pastor Bernice Hutton Wood Michael Hutton Wood Jnr Elizabeth Searle Rev Michael Johnson Bishop Bishop M Hutton Wood Principal office Unit A 82 James Carter Road Mildenhall IP28 7DE Independent Examiner George Kitcher FCA Regus Brunel House Cardiff CF24 0EB Bankers Lloyds Bank Plc Natwest Bank
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Report of the trustees for the year ended 5th April 2025
Trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements in each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of the resources of the charity for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the applicable Charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that 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 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the Constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other
jurisdictions.
Approved by the trustees on 20th November 2025 and signed on their behalf by:
M Johnson - Trustee
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Independent Examiner's Report to the Trustees of:
HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL
I report on the accounts for the charity for the year ended 5th April 2025 which are set out on pages 8 to 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act
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follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
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to state whether particular matters have come to my attention
Basis of independent examiner's report
My examination was carried out in accordance with the General Direction given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees on any such matters. The procedures undertaken do not provide all the evidence that would be required by an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters has come to my attention which gives me cause to believe that in any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements set out in the Charities (Accounts and Reports) Regulations 2008 other than the requirement that the accounts give a "true and fair" view which is not a matter considered as part of the 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.
| George Kitcher FCA | ||||
|---|---|---|---|---|
| Chartered Accountant | ||||
| Regus Brunel House | Date | 27th November 2025 | ||
| Cardif CF24 0EB | ||||
| Page 7 | ||||
| HOUSE OF JUDAH (PRAISE) MINISTRIES | INTERNATIONAL | |||
| Statement of Financial Actvites | ||||
| Year ending 5th April 2025 | ||||
| Un/Restd | Total | |||
| Note | Funds | Funds | ||
| 2025 | 2024 | |||
| £ | £ | |||
| Income | 1 | |||
| Donatons | 3 | 107,353 | 132,599 | |
| Investment Income | 4 | 165 | 184 | |
| TOTAL INCOME | 107,518 | 132,783 | ||
| Expenditure | 1 | |||
| Expenditure on charitable | ||||
| actvites | 5 | 101,603 | 161,382 | |
| TOTAL EXPENDITURE | 101,603 | 161,382 | ||
| Net incoming/(expenditure) | 5,915 | -28,599 |
Reconciliation of funds
| Total funds brought forward | 9,235 | 28,817 |
|---|---|---|
| Prior period adjustment | 0 | 9,017 |
| Total funds carried forward | 15,150 | 9,235 |
| Page 8 | |||
|---|---|---|---|
| HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL | |||
| Balance Sheet as at 5th April 2025 | |||
| Note | Total | Prior | |
| Funds | Year | ||
| £ | £ | ||
| Fixed assets: | 1 | ||
| Tangible assets | 8 | 5,095 | 6,585 |
| Total Fixed Assets | 5,095 | 6,585 | |
| Current assets: | |||
| Debtors | 5,708 | 8,377 | |
| Cash at bank and in hand | 35,247 | 36,620 | |
| Total current assets | 9 | 40,955 | 44,997 |
| Liabilites: | |||
| Creditors falling due within | |||
| one year | 10 | -30,900 | -42,347 |
| Net Current assets | 10,055 | 2,650 | |
| Net Assets | 15,150 | 9,235 |
The funds of the charity:
1, 11
| Unrestricted income funds | 15,150 | 9,235 |
|---|---|---|
| Total charity funds | 15,150 | 9,235 |
The notes at pages 11 to 15 form part of these accounts
Approved by the trustees on 20th November 2025 and signed on their behalf by:
M Johnson - Trustee
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Notes to the accounts
1. Accounting Policies
- (a) Basis of preparation and assessment of going concern
The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities and the Charities Act 2011.
The accounts have been prepared under the historic cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
(b) Funds structure
The unrestricted funds of the charity are available for use by the trustees in any way they choose to further the objects of the charity.
- (c) Income recognition
All income is recognised once the charity has entitlement to the income, there is sufficient certainty or receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.
Donations from members and other donations are recognised when received.
Income in respect of HMRC Gift Aid claims is recognised when the claim has been submitted to HMRC.
Interest on funds held on deposit is included upon notification of the interest payable by the Bank
(d) Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured quickly.
All expenditure is recognised on an accruals basis.
- (e) Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure head for which it was incurred.
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Notes to the accounts
(f) Governance costs
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include the independent examination and any costs incurred relating to trustee board meetings.
(h) Charitable activities
The expenditure on charitable activities includes the governance costs and is shown in note 5
(i) Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised and valued at historic cost. Depreciation is charged from the year of acquisition at rate of 25% pa on a reducing balance basis.
No depreciation is provided on the land owned due to its increase in value since purchase.
(j) Pensions
Pensions are provided for staff under the auto enrolment legislation.
2. Related party transactions and trustees' expenses and remuneration
The trustees all give freely of their time and expertise without any form of remuneration or other benefit in cash or kind for their duties as trustees.
No expenses were claimed by them during the year (2024 = £nil). Details of related party transactions are shown in note 7.
| 3. Income | 2025 | 2024 | ||
|---|---|---|---|---|
| Total | Total | |||
| Funds | Funds | |||
| Donatons | 88,598 | 108,538 | ||
| Gif Aid | 18,755 | 24,061 | ||
| TOTAL | 107,353 | 132,599 |
4. Investment Income
| nt Income | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Interest on cash deposits | 165 | 184 |
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Notes to the accounts
5.Expenditure on charitable activities
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Staf costs | 53,424 | 61,296 |
| Ministry Expenses | 388 | 115 |
| Donatons/Welfare | 4,446 | 13,093 |
| Council Tax | 2,893 | 1,469 |
| Rent | 11,055 | 12,343 |
| Insurances | 0 | 615 |
| Repairs | 801 | 4,760 |
| Light and Heat | 7,246 | 6,036 |
| Flyers/Leafets | 338 | 0 |
| Trade Waste | 537 | 549 |
| TV Ministry/Media | 2,724 | 41,798 |
| Conference Expenses | 0 | 2,976 |
| Travel Expenses | 3,906 | 1,588 |
| Finance Charges | 157 | 397 |
| Accountancy | 4,130 | 4,042 |
| Communicatons | 1,920 | 2,058 |
|---|---|---|
| Administraton | 940 | 1,123 |
| Depreciaton | 265 | 763 |
| Sundry Expenses | 0 | 767 |
| Hospitality | 2,112 | 1,479 |
| Audio/Music Ministry | 292 | 678 |
| Media/Advertsing | 1,744 | 3,437 |
| Loss on disposal of ftngs | 2,285 | 0 |
| TOTAL EXPENDITURE | 101,603 | 161,382 |
| 6. Governance costs | 2025 | 2024 |
| £ | £ | |
| Independent Examinaton | 1,150 | 975 |
| Costs of meetngs | 0 | 0 |
| 1,150 | 975 |
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HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL Notes to the accounts
| 7. Analysis of staf costs | 2025 | 2024 |
|---|---|---|
| £ | £ | |
| Salaries and wages | 18,124 | 18,336 |
| Ministry Fees | 35,300 | 42,960 |
| 53,424 | 61,296 |
The charity had 1 full time employee during the year ( 2024 = 1 )
No employee received emoluments of more than £60,000.
Mrs B Hutton Wood, a trustee, was paid £18,000 ( 2024 = £18,000) as the resident pastor of the ministry.
Bishop M Hutton Wood was paid £35,300 ( 2024 = £42,960 ) as the resident Bishop for the ministry. He is the husband of Mrs B Hutton Wood, a trustee.
8. Tangible fixed assets
| 8. Tangible fxed assets | |||
|---|---|---|---|
| Equipment | Land | TOTAL | |
| £ | £ | £ | |
| Cost | |||
| At 6th April 2024 | 64,582 | 4,300 | 68,882 |
| Additons | 1,060 | 0 | 1,060 |
| Disposals | -64,582 | 0 | -64,582 |
| At 5th April 2025 | 1,060 | 4,300 | 5,360 |
| Depreciaton | |||
| At 6th April 2024 | 62,297 | 0 | 62,297 |
| Charge for the year | 265 | 0 | 265 |
| Eliminated on disposals | -62,297 | 0 | -62,297 |
| At 5th April 2025 | 265 | 0 | 265 |
| Net book value | |||
| At 5th April 2025 | 795 | 4,300 | 5,095 |
| At 5th April 2024 | 2,285 | 4,300 | 6,585 |
| Page 13 | ||
|---|---|---|
| HOUSE OF JUDAH (PRAISE) MINISTRIES INTERNATIONAL | ||
| Notes to the accounts | ||
| 9. Analysis of current assets | 2025 | 2024 |
| £ | £ | |
| Gif Aid repayment | 5,708 | 8,377 |
| Cash at bank | 35,247 | 36,620 |
| 40,955 | 44,997 |
All current assets in 2025 and 2024 relate to unrestricted funds.
| 10. Analysis of current liabilites | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ |
Creditors under 1 year
30,900
42,347
This includes £380 due to HMRC in respect of PAYE. (2024 = £406)
All current liabilities in 2025 and 2024 relate to unrestricted funds.
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