**CHARITY REGISTRATION NUMBER 1055629**
Flaming Evangelical Ministries UK
**Financial Statements For The Year Ended 30 September 2024**
## _**Raywin P-Cole & Co Ltd**_
_Chartered Certified Accountants ACCA Registered Firm 131 Tivoli Road, West Norwood London SE27 0EE_
## **Flaming Evangelical Ministries UK**
## **Financial Statements For The Year Ended 30 September 2024**
## **Contents**
||**Page**|
|---|---|
|Trustees Annual Report|1|
|Chartered Accountants' report|2|
|Statement of Financial Activities|3|
|Balance Sheet|4|
|Notes to the accounts|5 - 7|
## **FLAMING EVANGELICAL MINISTRIES UK**
**Trustees Annual Report for the year ended 30th September 2024**
## **OCTOBER 2023 – DECEMBER 2023**
The church successfully carried out its usual calendar activities including specific programs done by separate groups within the church, all of which were viewed as successful.
The Joint NEW YEAR’S EVE SERVICE on-site at AKWAABA CENTER with the New Testament Assemblies of Deptford, as well as online on Zoom and other platforms, was held on 31st December 2023. As usual we get people from the neighbouring communities join in this service.
We continued our daily online Prayer and Wednesday Bible Studies engagements with our faith community, recognising the commitment and consistency shown by the people to these events.
## **JANUARY 2024 – MARCH 2024**
The usual winter season of fasting and prayer was done by the church in January, from Tuesday 02nd January 2024 to Monday 22nd January 2024. This included a DAY RETREAT at the Akwaaba Centre for our members on Saturday 20th January 2024.
The Senior Pastor, Reverend Eugene Tenga, made various international mission trips this year to minister in Conferences, representing FEMUK.
## **APRIL 2024 – JUNE 2024**
With a focus on the theme of KINGDOM HARVEST for the year, various strategies for Evangelism, Outreach and Membership retention were being implemented as we continued to steadfastly pray and labour for spiritual and numerical growth.
## **JULY 2024 – SEPTEMBER 2024**
To foster fellowship and unity in the community, we organised and went on a Church Outing in July. We successfully held various meetings to mark our Annual Convention, including another successful WORSHIP EXPERIENCE gospel musical event featuring various Churches and local gospel Musicians.
We have seen a fall in engagement by the young people and continue to put strategies in place to reach and keep them in the community.
We are still building up the systems required for an effective online presence especially through Zoom Video Conferencing, and Live Streaming our Sunday Service and special Events.
Various vulnerable and elderly members of our community were helped in diverse ways at this time.
The year in review was one in which we continue to learn and to adapt to the changing dynamics of engaging our faith community, as well as ensuring that all were spiritually, morally and socially helped through these challenging times. The challenge of getting pre-covid weekly attendance averages continues. We are strengthened by faithful members and encouraged by new attendees who are becoming our members, as we create the environment that fosters total salvation in Jesus Christ.
We continue to thank God and continue to be faithful and hopeful in prayer and diligent action that this would turn around positively for us. The Trustees continue to focus on carrying out the duties that would bring our vision to fruition even as we are reaching out to forming relationships and networks with ministries in various nations of the earth. We thank God for His continuing grace to us and for our faithful and committed members.
1
## **Flaming Evangelical Ministries UK**
## **Independent Examiner's Report to the Trustees and Members**
We report on the accounts of the Trust for the year ended 30 September 2024 which are set out on the annexed pages.
## **Respective Responsibilities of the Trustees and Examiner**
The Trustees of the Charity are responsible for the preparation of the accounts; and consider that the audit requirement of section 144(2) of the Charities Act 2011 does not apply and that an independent examination is needed. It is our responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures specified in general Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act, and
- to state whether particular matters have come to our attention.
## **Basis of Independent Examiner's Report**
Our examination was carried out in accordance with general directions given by the Charity Commission. An examination includes 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 the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to our attention:
- 1) Which gives us reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011 Act;
- and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met;
or
- 2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## _**Raywin P-Cole & Co Ltd**_
_Chartered Certified Accountants ACCA Registered Firm 131 Tivoli Road, West Norwood London SE27 0EE_
29 July 2025
2
## **Flaming Evangelical Ministries UK Statement of Financial Activities for the year ended 30 September 2024**
|**Incoming Resources**
Donations
**Resources Expended**
**_Charitable activities_**
Mission Travel & Subsistence
Personnel Costs
Printing, stationery & postages
Community Mission
Donations
Telephone & Fax
Church Rent & Rates
Insurance
Publications/Advertising
Development Programme
Welfare
Depreciation
**_Governance costs_**
Accountancy
Legal & Professional Fees
**_Total Resources Expended_**
**Net incoming resources**
Transfers between funds
**Net movement in funds**
**Total funds brought forward**
**_Total funds carried forward_**|**Notes**|**Unrestricted Restricted**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
103,894
-
103,894
13,162
-
13,162
34,623
-
34,623
336
336
6,620
-
6,620
1,600
-
1,600
1,601
-
1,601
20,251
-
20,251
316
-
316
416
-
416
9,440
-
9,440
2,350
-
2,350
5,774
153
5,927
**96,489**
**153**
**96,642**
600
-
600
290
-
290
**890**
**-**
**890**
**97,379**
**153**
**97,532**
**6,515**
**(153)**
**6,362**
-
-
-
**6,515**
**(153)**
**6,362**
58,226
49,480
107,706
**64,741**
**49,327**
**114,068**|**2023**
**£**
93,398
12,026
34,116
12
6,076
2,675
1,375
15,701
311
-
9,636
2,300
5,837|
|---|---|---|---|
||**6**
**1**
**1**
**2**
**1**|||
||||**90,065**|
||||600
-|
||||**600**|
|||||
||||**90,665**|
||||**2,733**
-|
||||**2,733**
104,973|
||||**107,706**|
3
## **Flaming Evangelical Ministries UK Balance Sheet as at 30 September 2024**
|**Notes**
**Fixed assets**
Tangible assets
**2**
**Current assets**
Debtors and prepayments
**3**
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
**4**
**Net current assets**
**Net assets**
**Funds of the charity**
Unrestricted funds
Restricted funds
**_Total funds_**|**2024**
**£**
32,334
45,875
40,058
**85,933**
(4,200)
81,733
**114,068**
64,741
49,327
**114,068**|**2023**
**£**
31,493
45,875
34,738
**80,613**
(4,400)
76,213
**107,706**
58,226
49,480
**107,706**|**2023**
**£**
31,493
45,875
34,738
**80,613**
(4,400)
76,213
**107,706**
58,226
49,480
**107,706**|
|---|---|---|---|
|||||
||||**107,706**|
||||58,226
49,480|
||||**107,706**|
These financial statements were approved by the Trustees on 29 July 2025 & signed on their behalf by:
Pastor Eugene Tenga Trustee
4
**Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2024**
## **1 Accounting policies**
## _**Basis of preparation**_
The Financial Statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities and Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities".
## _**Incoming resources**_
Unrestricted Income comprises donations and is recognised on receipt basis. Restricted Income relates to donations specifically raised for the purchase of land & buildings and is recognised on receipt basis. However, the donors have agreed that that once the primary purpose has been satisfied, any surplus funds remaining will be used for the running of the Charity's ordinary activities.
## _**Depreciation**_
Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful lives based on reducing balance method.
|Motor Vehicle|25%|
|---|---|
|Equipments|15%|
|Fixtrues & Fittings|20%|
## _**Resources Expended**_
## **Charitable Activities**
These comprise all expenditure directly relating to the objects of the Charity. Support costs are an integral part of the expenses incurred in carrying out those charitable activities, which the Charity was established to perform.
## _**Governance Costs**_
Governance costs comprise the costs of running the charity, including strategic planning for its future development, also includes accountancy & legal fees and all costs relating to consnstitutional and statutory compliance.
## _**Church Rent & Rates**_
The operating lease agreement was reviewed during the year & due to covid 19 restrictions, the charity was allowed not to make any payment during the lockdown period. The new monthly lease payment after the lockdown was also reduced by aprroximately half of the previous agreement. The reported amount due to the charity from T&J Properties Ltd remain unchanged as no payment was received during the period.
## _**Publications/Advertising**_
The charity did not embark on regular weekly television advert/programmes during the period in order to faciliate & enhance its evangelism object.
5
## **Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2024**
|**2**
**Tangible fixed assets**
**Motor**
**vehicles**
**£**
**Cost**
**At 1 October 2023**
13,699
Additions
-
**At 30 September 2024**
13,699
**Depreciation**
**At 1 October 2023**
13,632
Charge for the year
17
**At 30 September 2024**
13,649
**Net book value**
**At 30 September 2024**
50
**At 30 September 2023**
67
**3**
**Debtors and prepayments**
**Debtors**
Sundry
T & J Properties Ltd
New Testament Church
**Prepayments**
Rent
**4**
**Creditors: amounts falling due within one year**
Accountancy
Other creditors|**Equipments**
**£**
71,731
6,769
78,500
43,937
5,184
49,121
29,379
27,794|**Fixtures &**
**Fittings**
**£**
65,647
-
65,647
62,016
726
62,742
2,905
3,631
**2024**
**£**
7,750
32,475
4,150
**44,375**
1,500
**1,500**
**45,875**
**2024**
**£**
600
3,600
**4,200**|**Total**
**£**
151,077
6,769|
|---|---|---|---|
||||157,846|
||||119,585
5,927|
||||125,512|
||||32,334|
||||31,492|
||||**2023**
**£**
7,750
32,475
4,150|
||||**44,375**|
||||1,500|
||||**1,500**|
|||||
||||**45,875**|
||||**2023**
**£**
800
3,600|
||||**4,400**|
6
## **Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2024**
## **5 Analysis of net assets between funds**
|**Analysis of net assets between funds**||||
|---|---|---|---|
|Motor vehicles
Equipments
Fixtures & fittings
**Current assets**
Debtors & prepayments
Cash at bank and in hand
**Creditors: amounts falling due after one year**
**At 30 September 2024**|**Unrestricted**
**Funds**
**£**
50
29,379
2,293
31,722
13,400
40,058
53,458
(413)
**84,769**|**Restricted**
**Funds**
**£**
-
-
612
612
32,475
-
32,475
(3,787)
**29,298**|**Total**
**£**
50
29,379
2,905|
||||32,335
45,875
40,058|
||||85,933
(4,200)|
||||**114,068**|
## **6 Trustees Remuneration included in personnel costs**
Pastor Eugene M. Tenga was given an allowance as a full time minister. This including P.A.Y.E. & NI contributions paid over to HMRC amounted to £26,998. Pension contributions paid over to Pension Provider amounted to £4,284. Other than that, no remuneration was paid to any of the trustees and their expenses also not borne by the Trust. The remainder of the personnel cost represents allowance given to part-time support staff.
7