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2025-09-30-accounts

CHARITY REGISTRATION NUMBER

1055629

Flaming Evangelical Ministries UK

Financial Statements For The Year Ended 30 September 2025

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 2025

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 2025

OCTOBER 2024 – DECEMBER 2024

The church successfully carried out its usual calendar activities, 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 2024. As usual we had people from the neighbouring communities join in this service.

Our daily online Prayer and Wednesday Bible Studies engagements with our faith community continued. This showed the commitment and consistency shown by the people to these events and provided a good measure of the spiritual growth of our members as volunteers took turns to lead the programme each day.

We were formally informed by our landlords that the ownership of Akwaaba Centre was changing in October 2025, which meant that we had to look for and secure new premises for our services by then.

JANUARY 2025 – MARCH 2025

The usual winter season of fasting and prayer was done by the church in January, from Monday 6 January 2025 to Sunday 2nd February 2025. This included a DAY RETREAT at the Akwaaba Centre for our members on Saturday 1st February 2025.

The Senior Pastor, Reverend Eugene Tenga, made various international mission trips this year to minister in Conferences, representing FEMUK.

APRIL 2025 – JUNE 2025

With a focus on the theme of DIVINE POSITIONING 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. We continued our engagements with various Estate Agents in search of appropriate and adequate premises to move in to before end of October.

JULY 2025 – SEPTEMBER 2025

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 continue to facilitate engagement by the young people as we 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 2025 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:

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:

or

Raywin P-Cole & Co Ltd

Chartered Certified Accountants ACCA Registered Firm

131 Tivoli Road, West Norwood London SE27 0EE

15 July 2026

2

Flaming Evangelical Ministries UK Statement of Financial Activities for the year ended 30 September 2025

Incoming Resources
Donations
Resources Expended
Charitable activities
Mission Travel & Subsistence
Personnel Costs
Motor Expenses
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
2025
£
£
£
136,775
10,225
147,000
10,300
-
10,300
33,873
-
33,873
2,600
-
2,600
212
212
8,950
-
8,950
2,150
-
2,150
1,381
-
1,381
25,201
-
25,201
332
-
332
850
-
850
10,073
-
10,073
2,422
-
2,422
5,187
122
5,309
103,531
122
103,653
600
-
600
1,160
-
1,160
1,760
-
1,760
105,291
122
105,413
31,484
10,103
41,587
-
-
-
31,484
10,103
41,587
64,741
49,327
114,068
96,225
59,430
155,655
2024
£
103,894
13,162
34,623
-
336
6,620
1,600
1,601
20,251
316
416
9,440
2,350
5,927
96,642
600
290
890
97,532
6,362
-
6,362
107,706
114,068
6
1
1
2
1

3

Flaming Evangelical Ministries UK Balance Sheet as at 30 September 2025

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
2025
£
29,083
46,475
84,298
130,773
(4,200)
126,572
155,655
96,225
59,430
155,655
2024
£
32,335
45,875
40,058
85,933
(4,200)
81,733
114,068
64,741
49,327
114,068

These financial statements were approved by the Trustees on 15 July 2026 & signed on their behalf by:

Pastor Eugene Tenga Trustee

4

Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2025

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 2025

2
Tangible fixed assets
Motor
vehicles
£
Cost
At 1 October 2024
13,699
Additions
-
At 30 September 2025
13,699
Depreciation
At 1 October 2024
13,649
Charge for the year
12
At 30 September 2025
13,661
Net book value
At 30 September 2025
38
At 30 September 2024
50
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
£
78,500
2,058
80,558
49,121
4,716
53,837
26,721
29,379
Fixtures &
Fittings
£
65,647
-
65,647
62,742
581
63,323
2,324
2,905
2025
£
8,350
32,475
4,150
44,975
1,500
1,500
46,475
2025
£
600
3,600
4,200
Total
£
157,846
2,058
159,904
125,512
5,309
130,821
29,083
32,334
2024
£
7,750
32,475
4,150
44,375
1,500
1,500
45,875
2024
£
600
3,600
4,200

6

Flaming Evangelical Ministries UK Notes to the Accounts for the year ended 30 September 2025

5 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 2025
Unrestricted
Funds
£
38
26,721
1,834
28,593
14,000
84,298
98,298
(413)
126,480
Restricted
Funds
£
-
-
490
490
32,475
-
32,475
(3,787)
29,176
Total
£
38
26,721
2,324
29,083
46,475
84,298
130,773
(4,200)
155,655

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 £26,979. Pension contributions paid over to Pension Provider amounted to £3,962. 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