Charity Registration Number : 1055972
CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
A CHARITABLE INCORPORATED ORGANISATION (CIO) TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 02 NOVEMBER 2025
CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
LEGAL AND ADMINISTRATIVE INFORMATION
FOR THE YEAR ENDED 02 NOVEMBER 2025
Trustee SIMAO FILO SEPANA Charity Number 1055972 Registered Office 313 ROMFORD ROAD LONDON ROMFORD E7 9HA Independent Examiner Influential Associates Ltd 11 Water Lane London LONDON N9 7DQ
CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
CONTENTS
FOR THE YEAR ENDED 02 NOVEMBER 2025
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
TRUSTEES' REPORT
FOR THE YEAR ENDED 02 NOVEMBER 2025
The trustees present their annual report and financial statements for the year ended 02 November 2025.
1. Structure, Governance and Management
The Church of Our Lord Jesus Christ in the World is governed by a Constitution approved by its Trustees. Membership is open to individuals who meet the requirements set out in the Constitution, including those publicly baptised on profession of faith in Jesus Christ or those who have renewed their profession of faith through recognised forms of baptism.
Members’ Meetings are held six times per year and are responsible for setting the overall policy and direction of the Church. Members appoint six Trustees who, together with the Minister, Church Secretary, and Treasurer, provide governance oversight and are responsible for the day‑to‑day management of the Church’s spiritual life, operations, finances, and legal obligations.
The Church encourages active participation from its members in both the spiritual and practical work that supports its charitable objectives. While decisions may be taken by majority vote, the Church seeks to operate by consensus wherever possible, reflecting its commitment to unity, shared responsibility, and collective discernment.
2. Objectives and Activities
The principal purpose of the Church is the advancement of the Christian faith in accordance with its doctrinal beliefs and practices. In fulfilling this purpose, the Church also advances education, promotes community wellbeing, and undertakes charitable activities for the benefit of the public within the United Kingdom and internationally.
The Church demonstrates the love of Jesus Christ through worship, teaching, pastoral care, and practical service. Activities are open to all, regardless of background or circumstance, and are designed to support spiritual growth, strengthen community life, and meet the needs of those experiencing hardship or isolation.
During the year, the Church delivered:
Weekly worship services and special services Bible teaching, discipleship classes, and prayer meetings Pastoral care for individuals and families Youth and children’s ministry Community outreach and hardship support International mission support and charitable giving
3. Achievements and Performance
Key achievements during the year included:
Strong attendance and engagement across worship and discipleship activities Expanded pastoral support for families facing illness, bereavement, or financial hardship Growth in youth participation and structured teaching programmes Delivery of community outreach initiatives providing food, clothing, and practical support Continued support for international mission partners and charitable causes
These activities strengthened spiritual life, improved wellbeing, and deepened community connection.
4. Financial Review
Income
Total income for the year was £123,869.51, received from:
Donations and Gifts: £40,963.83 Gift Aid: £72,861.68 Plate Collection: £3,079.00 Pledges: £6,965.00 Rental & Leasing Income: £18,600.00 Church Programmes: £20,500.00 Events: £53,500.00 Outreach/Giving Beyond the Church: £16,700.00 Expenditure
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Total expenditure for the year was £109,300.00, comprising:
Rental & Leasing: £18,600.00 Church Programmes: £20,500.00 Events: £53,500.00 Outreach/Giving Beyond the Church: £16,700.00 Year-End Position
The Church ended the year with cash at bank and in hand of £14,569.51, representing its unrestricted reserves.
The Trustees confirm that the Church managed its finances responsibly and in line with its charitable objectives.
5. Reserves Policy
The Church aims to hold three months of operating costs in unrestricted reserves to ensure financial stability. At year-end, the Church held £14,569.51, representing its available reserves.
The Trustees recognise that current reserves are modest relative to the Church’s long-term ambitions and are actively exploring ways to strengthen financial resilience.
6. Risk Management
The Trustees regularly review risks relating to: Safeguarding Financial stability Building safety and compliance Governance and trustee capacity Long-term accommodation needs
Mitigation includes safeguarding training, financial oversight, building maintenance, and trustee development.
- Plans for the Future The Church has identified several priorities for the coming year: Strengthening discipleship and teaching programmes Expanding youth and children’s ministry Increasing community outreach and pastoral support Enhancing governance and leadership capacity Improving operational systems and volunteer development Permanent Place of Worship
A major strategic priority is securing a permanent place of worship. The Church is actively exploring loan options and financial partnerships to enable the purchase of a suitable building. This will provide long-term stability, reduce reliance on rented facilities, and create a dedicated space for worship, community outreach, and ministry growth.
- Trustees’ Declaration
The Trustees declare that they have approved this report and are responsible for its contents.
This report was approved by the trustees and signed on its behalf by:
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Lomas Flo Szpana. SIMAO FILO SEPANA Chair
Date : 26 February 2026
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CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 02 NOVEMBER 2025
Independent Examiner’s Report to the Trustees of Church Of Our Lord Jesus Christ In The World.(The Tokoistas In The United Kingdom)
I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 02 November 2025 which consists of the statement of financial activities,balance sheet and the related notes
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 charity's accounts carried out under section 145 of the 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
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of
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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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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.
-
oe
Name: James Okahio AFA, MIPA, MSc for and on behalf of Influential Associates Ltd
Date: 26 February 2026
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CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 02 NOVEMBER 2025
| Recommended categories by activity Notes Income and endowments from: Donations and legacies 2 Investments 3 Total Expenditure on: Charitable activities 4 Total Net income Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 123,869.51 (18,600.00) 105,269.51 90,700.00 90,700.00 14,569.51 14,569.51 - 14,569.51 |
Total Funds 2025 £ 123,869.51 (18,600.00) |
|---|---|---|
| 105,269.51 | ||
| 90,700.00 | ||
| 90,700.00 | ||
| 14,569.51 | ||
| 14,569.51 - |
||
| 14,569.51 |
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CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
BALANCE SHEET
FOR THE YEAR ENDED 02 NOVEMBER 2025
| Recommended categories by activity Notes Current assets Cash at bank and in hand 5 Total current assets Total net assets Funds of the Charity Unrestricted funds 6 Restricted funds 6 Endowment funds 6 Total funds |
Total Funds 2025 £ 14,569.51 14,569.51 |
|---|---|
| 14,569.51 | |
| 14,569.51 - - |
|
| 14,569.51 |
The financial statements were approved by the trustees on 26 February 2026 and signed on its behalf by:
SIMAO FILO SEPANA Chair
Date : 26 February 2026
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CHURCH OF OUR LORD JESUS CHRIST IN THE WORLD.(THE TOKOISTAS IN THE UNITED KINGDOM)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 02 NOVEMBER 2025
1. Accounting Policies
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
1.1 Basis of preparation
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
1.2 Going concern
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
1.3 Change of accounting policy
These accounts have been prepared to give a ‘true and fair’ view
1.4 Income from donations or grants
Income from donations and grants is recognised when the charity is entitled to the funds, the receipt is probable and the amount can be measured reliably. For donations, this is usually on receipt. For grants, this is usually when a formal o'er is made in writing. If a donation or grant contains terms and conditions outside of the charity’s control which must be met before the charity is entitled to the funds, or if the donor specifies that the funds must be used in future time periods, then the income is deferred.
1.5 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.
1.6 Government grants
The charity has not received any government grants in the reporting period
1.7 Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
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1.8 Donated goods
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
a) Donated goods for distribution to beneficiaries
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.
b) Donated goods for resale
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'.
c) Donated goods and services capitalised as Tangible fixed assets
Goods donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SoFA.
1.9 Donated services and facilities
Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured 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.
1.10 Income from charitable activities
Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
1.11 Expenditure
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
1.12 Taxation
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
Value added tax is accounted for on an accruals basis.
1.13 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
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1.14 Financial instruments
Charities preparing accounts normally measure a basic financial asset or basic financial liability on its initial recognition at the amount receivable or payable adjusted for any related transaction costs. However, if initially measured at fair value, transaction costs are not included in the measurement of financial assets or liabilities; instead, the transaction costs are treated as an expense. If extended credit is offered, the accounting treatment depends on those extended credit terms.
The subsequent measurement of financial assets and financial liabilities depends on their nature and settlement dates. The carrying amount must be calculated without any deduction for transaction costs that may be incurred on sale or disposal.
1.15 Fund accounting
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity 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 charity for particular purposes.
1.16 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
1.17 Intangible fixed assets
Intangible fixed assets are non-monetary fixed assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. Intangible fixed assets include goodwill purchased on the acquisition of a business and/or purchased intangible assets such as concessions, patents, licences, trademarks and similar rights. Although such assets lack physical substance they provide an on-going economic benefit to the charity.
Intangible fixed assets are capitalised and included at cost and are amortised on a straight-line (or a more appropriate systematic) basis over their useful economic lives on the following basis: Name Rate (%) Year Method
Rate (%)
1.18 Tangible fixed assets
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Name Rate (%) Year Method
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2. Income from Donations and Legacies
| Analysis Unrestricted funds Total funds 2025 £ £ Donation and gifts 40,963.83 40,963.83 Gift Aid 72,861.68 72,861.68 Plate Collection 3,079.00 3,079.00 Pledges 6,965.00 6,965.00 Total 123,869.51 123,869.51 3. Income from Investments Analysis Unrestricted funds Total funds 2025 £ £ Rental and leasing income (18,600.00) (18,600.00) Total (18,600.00) (18,600.00) 4. Expenditure on Charitable Activities Analysis Unrestricted funds Total funds 2025 £ £ Church Programs 20,500.00 20,500.00 Events 53,500.00 53,500.00 Outreach/Giving Beyond the Church 16,700.00 16,700.00 Total 90,700.00 90,700.00 5. Cash at bank and in hand Total funds 2025 £ Cash at bank and in hand 14,569.51 Total 14,569.51 6. Charity funds 6.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds - 105,269.51 90,700.00 - - 14,569.51 |
Analysis Unrestricted funds Total funds 2025 £ £ Donation and gifts 40,963.83 40,963.83 Gift Aid 72,861.68 72,861.68 Plate Collection 3,079.00 3,079.00 Pledges 6,965.00 6,965.00 Total 123,869.51 123,869.51 3. Income from Investments Analysis Unrestricted funds Total funds 2025 £ £ Rental and leasing income (18,600.00) (18,600.00) Total (18,600.00) (18,600.00) 4. Expenditure on Charitable Activities Analysis Unrestricted funds Total funds 2025 £ £ Church Programs 20,500.00 20,500.00 Events 53,500.00 53,500.00 Outreach/Giving Beyond the Church 16,700.00 16,700.00 Total 90,700.00 90,700.00 5. Cash at bank and in hand Total funds 2025 £ Cash at bank and in hand 14,569.51 Total 14,569.51 6. Charity funds 6.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds - 105,269.51 90,700.00 - - 14,569.51 |
Analysis Unrestricted funds Total funds 2025 £ £ Donation and gifts 40,963.83 40,963.83 Gift Aid 72,861.68 72,861.68 Plate Collection 3,079.00 3,079.00 Pledges 6,965.00 6,965.00 Total 123,869.51 123,869.51 3. Income from Investments Analysis Unrestricted funds Total funds 2025 £ £ Rental and leasing income (18,600.00) (18,600.00) Total (18,600.00) (18,600.00) 4. Expenditure on Charitable Activities Analysis Unrestricted funds Total funds 2025 £ £ Church Programs 20,500.00 20,500.00 Events 53,500.00 53,500.00 Outreach/Giving Beyond the Church 16,700.00 16,700.00 Total 90,700.00 90,700.00 5. Cash at bank and in hand Total funds 2025 £ Cash at bank and in hand 14,569.51 Total 14,569.51 6. Charity funds 6.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds - 105,269.51 90,700.00 - - 14,569.51 |
Analysis Unrestricted funds Total funds 2025 £ £ Donation and gifts 40,963.83 40,963.83 Gift Aid 72,861.68 72,861.68 Plate Collection 3,079.00 3,079.00 Pledges 6,965.00 6,965.00 Total 123,869.51 123,869.51 3. Income from Investments Analysis Unrestricted funds Total funds 2025 £ £ Rental and leasing income (18,600.00) (18,600.00) Total (18,600.00) (18,600.00) 4. Expenditure on Charitable Activities Analysis Unrestricted funds Total funds 2025 £ £ Church Programs 20,500.00 20,500.00 Events 53,500.00 53,500.00 Outreach/Giving Beyond the Church 16,700.00 16,700.00 Total 90,700.00 90,700.00 5. Cash at bank and in hand Total funds 2025 £ Cash at bank and in hand 14,569.51 Total 14,569.51 6. Charity funds 6.1 Details of material funds held and movements during the CURRENT reporting period Fund names Fund balances brought forward Income Expenditure Transfers Gains and losses Fund balances carried forward £ £ £ £ £ £ Unrestricted funds - 105,269.51 90,700.00 - - 14,569.51 |
Total funds 2025 £ 40,963.83 72,861.68 3,079.00 6,965.00 |
Total funds 2025 £ 40,963.83 72,861.68 3,079.00 6,965.00 |
|---|---|---|---|---|---|
| 123,869.51 | |||||
| Total funds 2025 £ (18,600.00) |
|||||
| (18,600.00) | |||||
| Total funds 2025 £ 20,500.00 53,500.00 16,700.00 |
|||||
| 90,700.00 | |||||
| Total funds 2025 £ 14,569.51 |
|||||
| 14,569.51 | |||||
| - | 105,269.51 90,700.00 - |
- | 14,569.51 |
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